Light Bulbs Research Argument

Research Argument Essay In today’s world, people are more concerned about saving the environment than they have been in the past, and the choices that they make today about the light bulbs in their homes can play an important role in the future of the environment. Light bulbs are an every day object in homes across the World today and range from the less energy efficient incandescent light bulbs (normal light bulbs), the more energy efficient compact fluorescent light (CFL) bulbs, and the most energy efficient light emitting diode (LED) bulbs. In order to help save the environment people need to make the change to energy efficient lighting, which will also help them save money, and even though they need to be recycled, the process is easy. With all the talk about being â€Å"green†, as stated by Carolyn Milton, â€Å"for the new year I'm going to be more green conscientious,† making the simple change of a light bulb could be a good solution. Most American’s always talk about trying to save the environment and reduce emissions so they spend thousands of dollars to buy electric and hybrid cars, when if they would simply change out their outdated light bulbs they could make an even greater impact on reducing greenhouse-gases. As stated by Caplan, â€Å"Electric lighting currently accounts for 19% of the world’s electricity use, pumping as much greenhouse-gas pollution into the atmosphere ever year as half the world’s cars. In the debate about the deteriorating environment, power plants have always been referred to as a source of the world’s issues, but by making the switch to energy efficient light bulbs people can help reduce the amount of power plants, â€Å"Replacing a single incandescent bulb with a CFL will keep a half-ton of CO2 out of the atmosphere over the life of the bulb. If everyone in the U. S. used energy-efficient lighting, we could retire 90 average size power plants. Saving ele ctricity reduces CO2 emissions, sulfur oxide and high-level nuclear waste† (Energy Efficient Lighting). Energy efficient light bulbs save money by not only helping the environment but they can also leave more money in people’s wallets in the tough times of today. â€Å"An ENERGY STAR qualified compact fluorescent light bulb (CFL) will save about $30 over its lifetime and pay for itself in about 6 months† (Compact Fluorescent Light Bulbs for Consumers). People like to save energy, not only for the environment, but also because it can help save them money in the long run, â€Å"I would try any one that would use less energy,† Lacy Broughton. If a person switches to energy efficient light bulbs they will notice the difference in the price of their electricity bill because energy efficient light bulbs use less watts, â€Å"A single 18 watt CFL used in place of a 75 watt incandescent will save about 570 kWh over its lifetime. At 8 cents per kWh, that equates to a $45 savings† (Energy Efficient Lighting). By using energy efficient light bulbs you can also save money by not having to be inconvenienced in constantly having to change out and buy new light bulbs all the time, â€Å"Compact fluorescent bulbs have a higher lifespan as compared to incandescent light bulbs. They have a lifespan which ranges from 6,000 to 15,000 hours. This presents a definite contrast to the 750 hours to 1,000 hours that make up the life span of an incandescent bulb† (Dahne). The most common energy efficient light bulbs are the CFLs, which contain mercury and have to be recycled and disposed of properly when no longer in use. Some people avoid making the switch to energy efficient light bulbs because of the dangers that could come with mercury, but in reality, â€Å"A power plant will emit 10mg of mercury to produce the electricity to run an incandescent bulb compared to only 2. mg of mercury to run a CFL for the same time† (Energy Efficient Lighting). Disposing of CFLs is easier than people would like to admit since, â€Å"Burned out CFLs can be dropped off at Home Depot and Ikea stores† (Energy Efficient Lighting). If the mercury in CFL light bulbs is still concerning then people can always switch to LED lights, â€Å"that last five to 10 times as long as CFLs, contain no mercury and use far less energy† (Caplan). If every American home replaced just one light bulb with and ENERGY STAR qualified bulb, we would save enough energy to light more than 3 million homes for a year† (Compact Fluorescent Light Bulbs for Consumers). There are many choices for energy efficient light bulbs, some with mercury and some without, but overall all will help save the environment and save people their money. Saving the environment will not only help the lives of people living today, but will help the lives of all the people living for generations to come, so switch to energy efficient light bulbs and help save the world. Works Cited Broughton, Lacy. Discussion Interview. 1 November 2009. Caplan, Jeremy â€Å"Better Bulbs. † Time 174. 4 (2009): 54. Academic Search Complete. EBSCO. Web. 19 Oct. 2009. â€Å"Compact Fluorescent Light Bulbs for Consumers. † Energystar. gov. Energy Star. Web. 15 Nov. 2009. . Dahne, Tom. â€Å"Learn all About Fluorescent Bulbs. † Psychicarticles. co. uk. Psychic Articles, 03 Oct. 2009. Web. 15 Nov. 2009. . â€Å"Energy Efficient Lighting. † Eartheasy. com. Eartheasy. Web. 15 Nov. 2009. . Milton, Carolyn. Discussion Interview. 5 November 2009.

Project management approaches for dynamic environments Essay

This paper sets out to investigate the nature of projects  conducted in fast changing environments. Examples and  theory are used to illustrate the nature and challenges of  this category. Suitable management approaches are identiï ¬ ed under the following headings: Planning, Experimentation, Lifecycle, Controls, Culture, Communication, and Leadership style. The dynamic project category.  The paper closes with recommendations for further  research. In this paper, control is taken to mean the mechanisms through  which resources are managed to achieve objectives [1], and is diï ¬â‚¬erent to the PMBOK ‘technique’ [2] which is strictly focused on bringing activities in line with a plan [3]. The term dynamic is taken to mean characterised by constant change [4]. In the project management context dynamism is taken to be a dimension of a project  that represents the extent to which a project is inï ¬â€šuenced by changes in the environment in which it is conducted. This paper argues that this is a non-binary dimension that  applies in varying degrees to all projects, so strictly any  given project is neither ‘dynamic’ nor ‘not dynamic’. All projects have some degree of dynamism, so the dimension  is not dichotomic. Therefore, the ideas in this paper may be applied in varying degrees to any project as deemed appropriate. For the sake of simplicity though, for the remainder of this paper, a dynamic project is taken to be one that is  necessarily subject to higher than normal levels of change  due to the environment in which it is conducted. The business environment is changing at an increasing  pace [5–7]. Rothwell and Zegveld [8] went so far as to say we are in the midst of a technology explosion. They argued  that 90% of our technical knowledge has been generated in  the last 55 years, and that technical knowledge will continue to increase exponentially. Perrino and Tipping [9] reported  Ã¢â‚¬ËœÃ¢â‚¬Ëœthe pace of technology is accelerating, raising the stakes and risks for  managing innovation, and requiring early  warning and shorter response time†. Change, in all forms  of technology and business processes, can be regarded as  increasingly pervasive and providing challenges even where high technology is not a core business, such as in mining  [10]. Consider how the Australian Submarine project was  challenged by developments in the IT industry between  the 1980s design phase, and sea trials decades later [7].  This paper will now investigate dynamic projects from a  theoretical point of view. Gray and Larson [11] argued that    Pich, Loch and De Meyer [12] describe a type of project  that encounters unknown unknowns and how it is best suited to what they called a ‘learning’ strategy which involves scanning, problem solving and ï ¬â€šexibility. They argue that  this is distinct from projects conducted in well understood  environments which are suited to ‘instructionism’, and distinct from  Ã¢â‚¬Ëœselectionism’ where the most fruitful initiative is chosen after a pool of trials. Turner and Cochran [13]  espouse the ‘goals and methods matrix’ that describes four diï ¬â‚¬erent types of project according to how well deï ¬ ned the methods and goals are. Projects can have poorly deï ¬ ned  goals (‘ï ¬ re’) or poorly deï ¬ ned methods (‘water’), or both (‘air’).  Shenhar and Wideman [14] describe a type of project that involves high levels of uncertainty, using technologies together for the ï ¬ rst time. They call these ‘high tech’ [14]. They also describe a type of project that actually creates  new technologies, called ‘super high tech’. Shenhar [15] describes how ‘low technology’ projects are typically performed in construction, production and utilities, and high technology projects in the computer, aerospace and electronics industries. He oï ¬â‚¬ers building and bridge construction as examples of low technology projects. The key diï ¬â‚¬erence to Shenhar is the level of development work  involved, in that low technology projects have little, and high technology projects have considerable levels and usually require prototyping. Shenhar and Wideman [14] argue that another key diï ¬â‚¬erence is the number of design  cycles. In low technology projects they say there is typically only one cycle with a freeze before development, and with high technology there are at least two, typically  three cycles. Operational  work  Cioï ¬Æ' [16] suggests that ‘projects’ be placed on a spectrum of ‘newness’ from operational to project. The idea has been adapted in Fig. 1 to illustrate the sliding scale  of unknowns that applies to projects. Unknowns in this  sense refer to any aspect of the project, including the methods to achieve it, the objective, and the environment it has to operate in. The guide to the project management body of knowledge (PMBOK) [2] describes  Ã¢â‚¬Ëœprogressive elaboration’, where planning is developed in greater detail as the project progresses. Using progressive elaboration to ï ¬ ll knowledge gaps, it might be possible to move a project to the left in  Fig. 1, thereby achieving the objective in a more predictable fashion. However, rapid changes in the environment, including tools and methods, and attempts to innovate,  act to push the project to the right, increasing unknowns.  The two forces of exploration and change act against each  other continuously throughout the project. The challenge is to conduct exploration at a greater rate than the emergence  of environmental change. It is also important to ensure that the amount of change created by the exploration and  implementation is not counterproductive overall. An example of Project A in Fig. 1 might be a production line where there only variable is the colour required.    The intention here is to review literature to provide a  broad overview of approaches that might be used to better  deal with dynamic environments. Approaches were broken down as follows:

The Cultural Anthropology Essay Example | Topics and Well Written Essays - 750 words

The Cultural Anthropology - Essay Example It is partly due to the very reality that physical anthropology studies physical changes humans have experienced with the passage of time, while cultural anthropology examines the alterations humans have observed in their social life by adopting different changes according to their needs in order to survive under the always transforming conditions and circumstances all around them for the future years to come. Although sharing several commonalities with biology, physics, and environmental sciences, cultural anthropology also seeks close proximity with history, sociology and political science in nature, scope, and approach. Somehow, approach to analyze historical events focuses upon estimating the life patterns of the ruling class, including the kings and queens, their rise and fall, involvement in wars and expeditions and causes, incidents, effects and impacts of their rule and ultimate downfall at the hands of their fate or opponents. Historical events are estimated with the help of the available records including the coins, written documents, chronicles, biographies and the literature of the era under analysis. Somehow, it does not mean that the historians neglect the activities of the masses and common people altogether. On the contrary, these cultural aspects are also taken into account by the historians, though the particular focus remains in the examination of the activities attributed to the royalty and elite stratum of that society. Cultural anthropological approach concentrates upon fossil remains and archaeological records in order to estimate the nature and magnitude of transformations humans have witnessed during the course of time. It is of the opinion that human societies have reached the present state of affairs after making a long and continuous struggle for their survival by adopting imperative alterations in almost all parts of their present physical form. They witnessed tremendous growth and remarkable advancements in all fields including mod es of expressions and communication i.e. language, as well as in religious practices, economic developments, technological revolution, socio-political advancements and much more. It also discusses the cultural traits and patterns of collective behavioral life including folklore, dance, music, faith, marriage and sex and much more. It is by dint of the astonishing advancements made by man that humans are leading comparatively more comfortable and luxurious life in comparison with their ancestors. Another major divergence while studying both history and cultural anthropology, it becomes evident that the former evaluates the politics, legal framework, conspiracies and intrigues, and internal conflicts and revolts and external threats as well faced by the rulers; on the contrary, the latter draws out social norms, cultural values, religious cults, traditions, customs, conventions, taboo, folklore and belief system observed by the people. Hence, cultural anthropology lays stress upon lan guage and dresses, sexual behavior and gender identity, magic and marriage systems, economic activities and means of earning, and collective behavior of the individuals in their social, economic, political and cultural activities.

Entrepeneurship report Essay Example | Topics and Well Written Essays - 3000 words

Entrepeneurship report - Essay Example Forecasting in the context of business is taken to be an integral part of the planning function which is organised by business groups and is based on statistical analysis. (Arsham, 1994). Further the new product or service can be presented to the market by letting the consumers slowly adapt to it. The company can encourage the consumers to purchase products at basic levels in the first stage. Through the Freemium model the customers would feel better interested in moving over to more modified models for the product or service. (Anderson & Levine, n.d.). Again the new product or service must aim at reducing the use of materials and energy involved in the production process. The above condition would help in the protection of the natural environment. (Resourcities, n.d.). Observation made shows that United Kingdom offers a growing market for ‘sport and fitness’ products and services. The region offers a host of opportunities pertaining to the stated field reflecting the gr owth of several fitness centres and clubs promoting health and fitness services. This huge opportunity of the growth of health centres reflects that the people in United Kingdom are becoming increasingly health conscious. (British Council, 2004). The fitness industry in United Kingdom must be susceptible to dynamics of the external environment promoting innovation and other social impacts like growth of old customers who desire to spend a large amount of time in fitness and leisure activities. (National Guidance Research Forum, 2004). Literature Review In the literature review section the paper endeavours to focus on several concepts pertaining to the concept of entrepreneurship. Further the paper also tries to analyse the practical situation in respect to the theoretical concepts presented above. Literature review also focuses on the workings of the sports and fitness industry in particular to understand the entrepreneurship opportunity in the sector. The concept of entrepreneurshi p is being continually developed in relation to meeting certain stated objectives. Tiryaki (n.d.) observes to this end that entrepreneurship is developed in any sector focused on some specific issues. Firstly the entrepreneur endeavours to understand the operation of the marketing network in the region in relation to the stated sector. In the second phase entrepreneur seeks to relate the social and profit goals in relation to the level of entrepreneurship activities taken. In light of the above discussion, Tiryaki (n.d.) attempts to conduct a review of three essential theories pertaining to entrepreneurship activities. Firstly entrepreneurship theory devised by Marshall reflects a transparent external environment from where the entrepreneur can derive all types of needed information. This theory also states that the amount of profit generated from entrepreneurship activity does not exceed the benchmark of normal returns and moreover the entrepreneurship process is also compared to a normal process of production activities. However again the analysis rendered by Schumpeter in this direction is also studied which is found to render a more practical framework. Tiryaki (n.d.) states that though Schumpeter’s theory on entrepreneurship presents a more practical framework of the marketing system yet it relates all types of innovation activity

Marketing and Distribution Management Essay Example | Topics and Well Written Essays - 1500 words

Marketing and Distribution Management - Essay Example This is because it will be easier to determine price floors and ceiling so that adjustments are done within this range depending on the competition trend. The main disadvantage of the pricing policy is that it ignores the public image and the market position of the company. Value-based pricing policy can prove to be very profitable if the company is sure that what they charge is consistent with the value offered to the clients (Mohr, Sanjit, and Stanley 34-45). The disadvantage of this technique is that it can scare off potential customers who are price driven, and it can equally attract more competitors. Microsoft has adopted value-based pricing due to the outstanding performance of its new product Windows 8 on various gadgets including mobile phones, tablets, and other portable electronics. This is the best technique for this company since it has to manage its public image by offering quality products for sustained competitive advantage. Skimming is one of the traditional pricing c oncepts applied to a new innovative product that has just been launched in the market (Ferrell and Michael 56-61). It is suitable when the clients are price-insensitive and simply driven by the value of the product. On the other hand, penetration price is able to attract customers and gain market share and rise steadily after capturing clients. Customers tend to be very responsive to the price. In respect to Microsoft’s new innovation of Windows 8, it is imperative to underline that at its introduction what mattered was its value to the people and, hence, skimming technique application by the company. It is important to note that Microsoft operates in an oligopolistic market structure, and its survival, therefore, hangs on its ability to employ power-pricing model due to the uncertainty of the long-term price dynamics. Vertical marketing system involves mechanisms through which firms that supply a given product or service chain work in co-operation with the goal of all of the m maximizing benefit.

Packaging and it is future in the United States Essay

Packaging and it is future in the United States - Essay Example In the United States packaging is used for different purposes. Four uses for packaging are: To contain products in specific amounts defining the amount the customer will purchase To protect products from contamination, theft, and environmental damage Facilitate transportation and storage of products To provide information and colorful designs To transmit marketing messages (Berger). During the 21st century the customer tastes and preferences have changed a lot. People have become more conscious of the environment and the effects personal consumerism decisions have on the well being of the planet. Due to these changes in the customer desires many companies are using environmentally friendly packaging alternatives. An example of an environmentally friendly packaging product is packaging that utilizes recycled material. Companies can also apply environmentally friendly practices in its packaging through its processes. Creating a packaging facility that is powered by solar energy is a wa y to implement green practices into the packaging business. Green practices can extend to other phases of the business such as having an office environment that is paper free.

The dangers of texting while driving Essay Example | Topics and Well Written Essays - 250 words

The dangers of texting while driving - Essay Example â€Å"According to the Human Factors and Ergonomics Society, drivers talking on cell phones are 18 percent slower to react to brake lights†¦take 17 percent longer to regain the speed they lost when they braked† (Edgar Synder & Associates, 2013, para.53). This shows how drivers get distracted. Also, according to Ad Council (2011, para.1), â€Å"A texting driver is 23 times more likely to get into a crash than a non-texting driver.† Not only this, texting drivers are more prone to miss the traffic signs and lights, undergoing fines and penalties later on. There may be preventions, like keeping the phone locked in some phone gadget in the car; putting off the phone at all while driving; and, stopping the urge to text. All of this needs determination, and awareness, of course. To conclude, texting while driving is a very dangerous act since it threatens the lives of the drivers and others on the road. Drivers should be aware of dos and don’ts of driving safely, in order to prove themselves as responsible

History of Organized Crime Essay Example | Topics and Well Written Essays - 2500 words

History of Organized Crime - Essay Example While the author follows this purpose with single-minded intent, her level of success varies. Regardless of the full extent of authenticity, the book provides a number of interesting anecdotes and a good general overview of the climate that allowed the mob to flourish. If not complete gospel, it at least provides one with interesting insights into the life of an infamous figure in history. Edmond’s biography about Virginia Hill attempts to follow Hill’s life from beginning to end. It thus attempts to not only offer a connection between her later life and the difficult home life se had as a young child (while also trying to create a semi-sympathetic character). August 26, 1916, one Onie Virginia Hill, the seventh of ten children, is born to W.M. â€Å"Mack† Hill in Lipscomb, Alabama. Mack is essentially a horse trader whose little success went straight to alcohol; his wife Margaret begins working to try and provide a more stable income. Mack’s inebriation grows directly in proportion with longer periods spent at home with the children, and a young Virginia follows her mother’s example by allowing the man to be the undisputed ruler of the household. Around the age of seven, Virginia defends herself against her father by throwing a skillet of hot grease on him†¦ her following taunts so enrage him that his anger is vented on Margare t instead. Virginia recalls this moment as her first self-assertion†¦ seeing how quickly her father withdrew and feared her from this, Virginia chooses to never take such abuse again. Virginia’s biggest concern at the time is losing her father’s love, but soon realizes she has nothing to lose. She cites this realization as the guideline for the rest of her life: she cannot allow herself to be emotionally vulnerable, and therefore decides to never â€Å"love† a man. To some degree, this becomes the guideline of Hill’s life. Somewhere in the 1920’s Margaret Hill took the children and moved to

The Rules on Formation of Contracts Essay Example | Topics and Well Written Essays - 1000 words

The Rules on Formation of Contracts - Essay Example The first thing next morning, Kevin went round to Jack’s house and, as soon as Jack opened the door, told him that he would pay  £2000 for the motorcycle alone. Jack said that he already sold it to someone else. The formation of a legally binding contract requires a valid offer, a valid acceptance, an intention to create legal obligations and consideration. An offer is a valid offer when it is legal, clear, and communicated to the offeree. It must be clear and without any ambiguities. Acceptance also needs to be properly communicated. The person to whom an offer is made must accept the exact terms of the offer. Once an offer is accepted, it becomes a promise. The parties must have an intention to be legally bound by the terms of their agreement. When an agreement becomes enforceable by law, it becomes a contract. There a must be a consideration for both the parties involved. There must be something for something for both the parties. If these elements are present in the given scenario, the dealing between Kevin and Jack would be regarded as an agreement and, being enforceable by law, a contract. The formation of a contract initiates through an offer which is â€Å"an expression of willingness to contract on certain terms, made with the intention that it shall become binding as soon as it is accepted by the person to whom it is addressed†1. In the given case, Jack sent a text message to Kevin in which he offered him a motorcycle for the price of  £2000. He communicated his offer to the addressee, Kevin, through a proper mode of communication. Also, there was no ambiguity in his offer since the subject matter was stated clearly. Therefore, Jack made a valid offer to Kevin. Jack had told Kevin that his offer was open for acceptance till 10 am on the next day. Kevin sent a reply to Jack in which he accepted Jack’s offer and asked if the price included a leather suit. Kevin had accepted Jack’s  offer in the first part of his text message.

Improvement of standard living contributes to damage to environment Essay Example for Free

Improvement of standard living contributes to damage to environment Essay In the last decade, many countries over the world have to experience the inevitable consequences of damage to environment. The environment has been sacrificed as the people’s standard living has been improved, which is including the rising of new technology. Sometimes, the new technology that has been invented can cause environment’s devastation enhancement and also harms the ecosystem on it. Many forests and parks have disappeared so that animal extinction for some species cannot be avoided. Nowadays, many developer company compete each other to build residences, apartments, hotels, malls, entertainment centers, such as cafes, cinemas as the enhancement of our standard living. People need a living place more than just a place to sleep and take a rest. The more facilities that one residence area or apartment has, such as swimming pool, golf area, gym, supermarket; the more benefit they can offer to attract customer. It means, one developer company needs bigger areas to construct a residence or apartment. Besides that, we can see the increasing amount of skyscraper buildings in big cities. Along with many constructions, it means that many green areas has to be cut off to be changed into a commercial area and people do not contemplate the consequences of not having enough trees and green areas. In addition to this, many constructions also are not built with a good drainage system. Due to this matter, flood happens everywhere. For instance, in Jakarta, Indonesia, flood happens at least once per year during peak rainy season as the result of constructing park and forest to be a commercial building. Industrial companies also contribute to environment’s devastation. High technology system is developed to support the industrial business. Some of new technology system that has been invented are not eco-friendly. For instance, in Agriculture industry, pesticide is used for controlling the pest that can harm the plant. The consequences of using pesticide that can contaminate the soil, the plants, and harm the ecosystem surrounding it are being ignored and also it can harm the people who consume the fruits or vegetables of those plants. In addition to this, many wastes are produced every year and most of the waste cannot be recycled. Some of the waste fills the river and harm the ecosystem that live in the river, such as fishes. Later on, consuming fish from contaminated river can jeopardize human’s health. In the end, we have to realize that along with standard living improvement, often we neglect our environment and abandon the balancing of ecosystem in our planet. Besides environment devastation, we also harm our lives and our next generation lives. It is suppose that now is the perfect time for us as human being to look after our planet; maintain, protect and nourish our environment surrounding us to build a better health life in the future.

Identification of Unknown Carbohydrates | Lab Report

Identification of Unknown Carbohydrates | Lab Report INTRODUCTION One of the main types of nutrients is the carbohydrates. Carbohydrates are the most vital foundation of energy for your body. Our digestive system has a capacity to change carbohydrates into glucose or most commonly known as blood sugar. Our body gets energy used by our cells, tissues and organs from this sugar. Carbohydrates also stores additional sugar in our liver and muscles. Carbohydrates may be simple or complex depending on its chemical structure. Simple carbohydrates are also known as simple sugars. They are commonly established in refined sugar such as white sugar. Complex carbohydrates of starches includes grain products like bread, crackers, pasta and rice. MATERIALS AND METHODS A. Identification of Unknown Carbohydrate Samples Approximately 1.00 ml of the known carbohydrate samples and the two unknown samples were transferred on separate labelled test tubes. About 1.00 ml of Molisch reagent then 1.00 ml of concentrated H2SO4 was added to each sample. The test was observed for any change and was recorded. With the use of new batch of samples each time, the remaining tests were conducted: (a) Iodine test 1.00 ml of iodine reagent was added to each sample. (b) Benedicts test 1.00 ml of Benedict reagent was added to each sample then heated using water bath. (c) Barfoeds test 1.00 ml of Barfoeds reagent was added to each sample then heated using water bath. (d) Seliwanoffs test 1.00 ml of Seliwanoff reagent was added to each sample then heated using water bath. (e) 2,4-DNP test 1.00 ml of 2,4-DNP was added to each sample then heated using water bath. The identity of the unknown samples was determined by comparing it to the known carbohydrate samples. B. Hydrolysis of Starch Exactly 50.0 ml of 5% starch solution was transferred in a 100-ml beaker. Precisely 5.00 ml of concentrated sulfuric acid or hydrochloric acid was added. The sample was covered with aluminium foil and was heated using water bath. Two 1.00 ml volume of the sample were transferred in a test tube. Exactly 1.00 ml of iodine reagent was added to one tube and 1.00 ml of Benedicts reagent was added to the other. The reaction was observed. The sample was heated continuously. Two 1.00 ml volume of the sample was transferred between every 5 minute interval and tested with iodine and Benedicts reagent as above until formation of blue-black complex in iodine stops and formation of brick red colour in Benedicts reagent ensues. RESULTS AND DISCUSSIONÂ   In Molisch test, the result turned out to be positive or slow reaction. It is because of the formation of the reaction with alpha-naphthol in the occurrence of sulfuric acid. In this test, all type of carbohydrates will give a positive result. Benedicts solution is a deep-blue alkaline solution used in testing the existence of the aldehyde functional group, -CHO. Benedict;s reagent consists of blue copper (II) ions which are condensed to copper (I).These ions will then be precipitated as red copper (I) oxide which is not soluble in water. In Benedicts test, monosaccharides and disaccharides except for sucrose give a positive result. It is when the result is a brick red precipitate. In Barfoeds test, the copper ion in solution oxidizes reducing monosaccharides. This is for the formation of a carboxylic acid and red precipitate of copper (I) oxide in 3 minutes. In Seliwanoffs test, the reagent dehydrates ketohexoses to form 5-hydroxymethylfurfural which will further react with resorcinol, that is present in the reagent, to produce a red product in 2 minutes. In Iodine test, all polysaccharides such as glycogen and starch give positive result. The sample turns to blue-black color.

martin scorsese Essay -- essays research papers

For my final project, I chose to learn more about my favorite director, Martin Scorsese. From as far as I can remember, Martin Scorsese’s films have always intrigued me like no others have. There are many reasons why I am drawn to his type of films and his style of directing. Martin Scorsese has directed films that support his ethnic background. He has revolutionized the motion picture industry with the films he has directed. Scorsese has a unique approach in directing his films. Lastly, Scorsese’s favorite actor to star in his films is Robert DeNiro, who is by far my favorite actor of all time. This topic holds much value to me because movies are an escape from reality that I enjoy. I do not believe many people realize how influential movies and all other media are. We already know that watching a movie is what people do to relax, when they are bored, its something to share with a friend or loved one, or when the movie just plain appeals to you or draws your interest. The main reason why this topic is so important to me is because one of my favorite things to do is just kick back, relax, and watch a great movie.   Ã‚  Ã‚  Ã‚  Ã‚  Almost all of Scorsese’s films relate to his Italian descent. They reflect his life and how things were growing up in New York City’s Little Italy neighborhood throughout the 1950s and 1960s. What I like about this is that he is staying true to himself and background. He does not forget where he came from and even exploits it for us the viewers, which was an immediate success because of the realism. He portrays early Italian American life like no other. He displayed a side of culture that many people had never been exposed to. I wish that I could create films relating to my childhood, the environment around me, and at the same time be successful. That is exactly what Martin Scorsese has done since he started directing.   Ã‚  Ã‚  Ã‚  Ã‚  Martin Scorsese built an empire of films that changed the way people view directing. Scorsese created a path for other new and experienced directors to explore their creativity. His first success was Mean Streets in 1973 about life in Little Italy, which was the first of many movies to come starring Robert DeNiro. In 1976, he directed a success with Taxi Driver, a graphic movie about a loner who learns he is disgusted with society and decides to do something about it. He ... ... of all time. He is an incredible actor. No one catches my interest like DeNiro. Martin Scorsese highly contributed to his success. Without Martin Scorsese’s directing I do not believe Robert DeNiro would be who he is today. Choosing Robert DeNiro for movies like Taxi Driver, Raging Bull, Goodfellas, and Casino was brilliant.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Martin Scorsese really is responsible for changing my expectations when I view a film. When I watch a movie familiar to his genre of film, I use his films to compare, which I don’t believe is right, but his films are classics to me. To me, newer films will never compare to the work of Scorsese because society and culture are different, many ideas have already been done, and they just don’t make movies like they used to. I realize that movies he made will always be my favorites and I will never hesitate when someone asks, â€Å"Who is your favorite director?†Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  

C.S. Lewis: Mere Christianity Essay -- Lewis Mere Christianity Essays

C.S. Lewis: Mere Christianity C.S. Lewis covers many topics in his fourth book contained in Mere Christianity titled BEYOND PERSONALITY: OR FIRST STEPS IN THE DOCTRINE OF THE TRINITY. He addresses such topics as theology, what it means to be the Son of God, the three personal God, the relationship of God and time, the cost of being a Christian, how God works to turn us into image of Christ, why Christian growth is both hard and easy, and also what he thinks about our old personalities before becoming Christians. These are all relative topics that apply to us and our daily lives. Learning and understanding this book can help a Christian tremendously in forming a deeper relationship with God. Chapter One is a discussion about life and how it relates to God. Theology is the science of God. Lewis compares theology to a map. A map is formed from accumulated experience, not just one view. Christian doctrines are based on the accumulated experience of hundreds of people who were in touch with God. He then discusses what it means that God has brought us into existence and loves us and in that way is like a father. Lewis then goes on to describe the difference between begetting and creation. Begetting is to be the father of and to create is to make. According to Lewis, â€Å"What God begets is God; just as what man begets is man. What God creates is not God; just as what man creates is not man.† In Chapter Two C.S. Lewis makes the point that Christians are the only ones to believe that God is something that is super-personal. Others believe in God, but not in a personal God. They think there is a mysterious something behind all things. They make this â€Å"something† impersonal or less than personal. Lewis points out that some people believe that when you die the soul is absorbed by God. They explain this using the analogy that the soul is like a drop of water dropped into the ocean. But this really means that by being absorbed you do not exist. Christians believe that they are taken into God and still remain unique. They become, in fact, more that they were before. Lewis compares the relationship with God to the three dimensions of space. The dimensions involve complexity and understanding. He explains the relationship with God this way; â€Å"as a being who is three persons while remaining one Being.† Christians believe in God, they also want to be close to God and they k... ...st will give you a real personality. I consider this book the best of the four. It provided a lot of practical information and explanation of Christian beliefs. It addressed some difficult and complex issues that each Christian must face. It is definitely a book that makes you think. The chapter on the concept of time and God really meant a lot to me. The fact that God is always in the present and can hear our prayers individually and attend to them individually is comforting. The example of God being the page that a time line is drawn on and is in the past, present and future at the same time is a good illustration. That helped me understand the concept better. This book provides a lot of good information that has helped better understand God and our relationship with Him. This information will give me more confidence and will enable me to better defend my faith and to share that faith with others. This is a book that I recommend that all Christians read. It is a book that will really make you think. For me it was kind of tough to read and understand at times, but it is worth the effort and time. This book will arm the believer with answers to complex and difficult issues.

English As A Second Language Education Essay examples -- Educational M

English As A Second Language Education When the English as a second language learner (ESL) or the English language learner (ELL) students have achieved English proficiency, it helps students to develop their understanding of mathematics. Students then effectively use mathematical tools, charts, patterns and other strategies, as well as their prior learning experiences to make connections to solve related problems. The majority are able to transfer their manipulative exploration to solving problems with pencil and paper. Students use multiple solutions and strategies when they solve problems. They express their mathematical thinking through drawing, writing, and speaking. Students socialize their intelligence through playing games and taking part in opportunities for team or pair work, when they explain their thinking. Upper grade students often find it difficult to discuss or write in mathematical terms, even after they have been given multiple opportunities to investigate. In order to make schematic connections, instruction must be meaningful (in a language students can understand) and relevant (relating to students’ prior knowledge). Meaningful contains native language or sheltered English. Relevant contains culturally and/or experientially familiar. English language development that is integrated with developing knowledge about, for example, American school life and procedures, is usually a more effective way of proceeding than simply focusing on English language (Duff, 2001). The activities, tasks, and problems that students encounter should be accessible to students with a wide range of knowledge and skills. That is, students with diverse backgrounds should be able to understand what is required, make meaningful ... ...erse Students. http://www.sofweb.vic.edu.au/lem/esl/evce.html. Lass, M. J. (1988). Suggestions from research for improving mathematics instruction for bilinguals. School Science and Mathematics, 88, 480-486. McKeon, Denise & Samway, Katharine. (1999). â€Å"Myths and Realities: Best practice for language minority students.† Heinemann. Perkins, Cathy. Equity in mathematics assessment for English as a second language students. The University of Georgia. Summer 1995. http://jwilson.coe.uga.edu/EMT705/EMT705.Perkins.html. Raborn, Diane. â€Å"Bilingual Education Journal.† Mathematics for students with learning disabilities from language-minority backgrounds: recommendations for teaching. NY, V10, pp. 25-33. Summer 1995. Seceda,Walter G. Teaching mathematics for understanding to bilingual students. http://www.ncela.gwu.edu/pathways/immigration/mathematics.htm.

Monash College Moodle

MCD2040 Managing People and Organisations Equivalent to MU:MGC1010, MGF1010, MGW1010 Unit Outline Prepared by: Department of Management Faculty of Business and Economics Monash University Produced and Published by: Monash College Pty. Ltd. Clayton, Victoria, Australia, 3800 First Published: January 2009 Revised & Printed: February 2013  © Copyright 2013 NOT FOR RESALE. All materials produced for this course of study are protected by copyright. Monash students are permitted to use these materials for personal study and research only, as permitted under the Copyright Act. Use of these materials for any other purposes, including copying or resale may infringe copyright unless written permission has been obtained from the copyright owners. Enquiries should be made to the publisher. MCD2040 Managing People and Organisations Unit Leader: Campus: Phone: Email: Ann Tahirovski Clayton 9905-8213 Ann. [email  protected] mcpl. edu. au Team Leader Phone: Email: Suresh Perera 9903 4365 suresh. [email  protected] mcpl. edu. au Contents Introduction Teaching and learning method Learning resources Assessments Policies 1 2 11 13 17 Unit Outline | MCD2040 Managing People and Organisations | Introduction This is a core unit in the Diploma of Business and the foundation unit for its majors in Management and Human Resource Management. This unit discusses: the nature of managerial work in organisations; theories of management and their historical development; contemporary issues and practices relating to managing people and organisations; and key factors in the organisation's environment that impact on how managers and organisations work. This unit aims to develop your knowledge, understanding, skills and abilities in management studies and give them a sound framework for further studies in business and commerce. Learning objectives When you have completed this unit, you are expected to be able to: †¢ †¢ †¢ †¢ †¢ define management and summarise the evolution of management ideas on how managers may influence, people, organisations and their contexts to achieve organisational goals. This includes an awareness of the cultural contexts of the original source and the development and contemporary application of management theory and practice. dentify and discuss contextual factors in the organisation's environment that impact on how people, managers and organisations interact describe how decision-making, planning, leading, organising and controlling can be managed in organisations examine the impact on individuals and organisations of contemporary issues in management, including stakeholder interes ts, ethics and social responsibility apply the skills of academic writing, research, questioning and analysis required of the management discipline. Unit structure This unit covers the following topics: 1. Introduction to Organisations and Managers 2. Management Yesterday and Today 3. Understanding and doing academic research, writing and referencing 4. The external environment 5. The internal environment 6. Social responsibility, managerial ethics and sustainable management 7. 8. 9. Decision making and Planning Organising and HRM Leadership bus-2040-uo-010612-v1. 0-da 1  ©Monash College Unit Outline | MCD2040 Managing People and Organisations | 10. Motivating Employees 11. Foundations of Control 12. Review and exam preparation Teaching and learning method This unit involves one 2 hour lecture per week and one 3 hour tutorial per week. Hours of independent study expected per week: minimum of 8 hours. This includes time spent in preparing for and completing assessment tasks, and time spent in general study, revision, and examination preparation. You are expected to attend lectures and tutorials, prepare for lectures by completing required readings and prepare for tutorials by completing weekly homework activities. You are also expected to use the unit site in Blackboard. This unit adopts a teaching and learning approach that is both student-centered and researchled. A student-centered approach places students at the centre of the learning process, allowing and equipping you to learn about Management theory and concepts through the learning materials and assessment tasks. Research-led teaching complements this approach by facilitating students’ understanding and experience of research and its contribution to the knowledge that underpins Management theory and concepts. The practical implications of student-centered learning and research-led teaching for you is that students will be asked and expected to actively participate in their own learning through Blackboard discussions and activities. You will also be given the opportunity to develop your own knowledge and understanding of Management by engaging with current Management research, participating in research activities and completing assessment tasks. Active participation is an important part of learning and a source of continuous feedback that increases understanding of the topic areas. Communication and feedback Monash College aims to provide a learning environment in which students receive a range of ongoing feedback. This may take the form of group feedback, individual feedback, peer feedback, self-comparison, verbal and written feedback, discussions (online and in class) as well as more formal feedback related to assignment marks and grades. You are encouraged to draw on a variety of feedback to enhance your learning.  ©Monash College bus-2040-uo-010612-v1. 0-da 2 Unit Outline | MCD2040 Managing People and Organisations | Schedule of unit activities The following tables detail the learning objectives, readings and learning activities for each topic. It is highly recommended that you use these as a study guide. Learning objectives On completion of this unit students should be able to: (Hint: Many of these objectives are the basis of final exam questions) Topic 1(a) Introduction †¢ Understand what is required for successful completion of this unit. †¢ Understand that management has been practiced and studied throughout human history. †¢ Provide examples of management and organisations. †¢ Start a glossary in which you define management concepts. Find your way around this unit’s Blackboard site. Topic 1(b) Organisations and managers †¢ Define an organisation and identify its major components. †¢ Describe managerial skills, roles and functions at different levels of managing. †¢ Discuss whether the manager’s job is universal. †¢ Question and discuss how far a manager should go to achieve efficiency and effectiveness in the organisation. Topic 2 Management yesterday and today †¢ Describe the main theoretical approaches to management including the: scientific, administrative, quantitative, behavioural, systems and contingency approaches. Understand the historical and cultural context of these theories. †¢ Review the ways in which these theories influence contemporary approaches to managing current trends and issues. Topic 3 Understanding and doing academic research, writing and referencing †¢ Cite references and prepare a Reference List using the APA method as shown in the Q Manual. †¢ Recognise some of the markers of academic writing. †¢ Recognise the elements of an essay and a report ( please see Q manual ) †¢ Gain familiarity with assessment criteria. †¢ Gain familiarity with ‘appropriate’ academic sources in the management discipline and be research literate. Topic 4 The external environment †¢ Know the difference between the organisation’s internal, specific and general environments. †¢ Identify each component in the organisation’s general and specific environments. †¢ Explain the relationship between an organisation and its stakeholders †¢ Question and discuss how organisational stakeholders can benefit or lose from globalisation. Topic 5 The internal environment †¢ Distinguish between social, national and organisational culture †¢ Identify the dimensions and sources of organisational culture. Understand how organisational culture is sustained †¢ Develop an awareness of the role of the manager in using, influencing and changing organisational culture. †¢ Review the values of organisations known to you ie: spiritual values. Topic 6 Social responsibility, managerial ethics and sustainable management †¢ Distinguish between the classical and socio-economic view of social responsibility. †¢ Describe environmentally sustainable business practices and understand why they are important. †¢ Identify how managers can improve the ethical behaviour of employees. Monash College bus-2040-uo-010612-v1. 0-da 3 Unit Outline | MCD2040 Managing People and Organisations | Demonstrate the ways in which sustainable and ethical business practices impact on the efficiency and effectiveness of organizations †¢ Question and discuss current social responsibility and ethics issues. Topic 7 Decision making and Planning †¢ Identify the steps in the rational decision-making process and understand how it may be affected by the managers bounded rationality and intuition. †¢ Understand the purpose of planning and why formal planning is less relevant in today’s organisations. Describe the strategic planning process and identify factors relevant to an organisation's internal and external analysis that may affect this strategy formulation. †¢ Question and discuss contemporary issues in planning Topic 8 Organising and HRM †¢ Identify why managers may need to organise. †¢ Compare and contrast mechanistic and organic organisational designs. †¢ Describe contemporary organisational designs. †¢ Explain how Human Resource Management (HRM) can improve individual and organisational performance. †¢ Review today’s organisational design challenges. Topic 9 Leadership †¢ Define the difference between a manager and a leader. Describe the contemporary approaches to leadership. †¢ Identify the sources of power that leaders may have. †¢ Review the issues affecting leadership in the 21st century Topic 10 Motivating Employees †¢ Define motivation. †¢ Understand the difference between content (what) and process (how) theories of motivation †¢ Identify what leaders and managers can do in practice to motivate their employees. †¢ Question and discuss the limitations of money as a motivation tool. †¢ Review current issues in motivation. Topic 11 Foundations of Control †¢ Explain the nature and importance of control and how it relates to other management functions. Describe the three steps in the control process. †¢ Explain how organisational performance is measured. †¢ Understand tools used to measure organisational performance. †¢ Discuss contemporary issues in control Topic 12 Review and reflection †¢ No new theory is introduced and the purpose of this week is for you to check your progress against the overall aims of the unit. Students should note that the program outlined above is a guide to the material to be covered in this unit and not a definitive statement of when that material will be covered. †¢  ©Monash College us-2040-uo-010612-v1. 0-da 4 Unit Outline | MCD2040 Managing People and Organisations | Unit Reading Resources Text and required readings: Readings are available online @ http://www. lib. monash. edu. au/resourcelists/ Topic 1 (a) Introduction Textbook: Nil Required Readings: †¢ Lamond, D (1998). Back to the future: Lessons from the past for a new management era,in G. Griffin (Ed. ) Management Theory and Practice: Moving to a New Era. MacMillan, Melbourne, 3 -14. Topic 1 (b) Organisations and managers Textbook: Chapter 1. Other Required Reading: †¢ Chapman, J. (2001). The work of managers in new organisational contexts, The Journal of Management Development, 20(1), 55-68. Readings which are relevant to assignment one: †¢ Bartlet, C. A. and Sumantra, G. (2003). What is a Global Manager? Harvard Business Review, 81 (8), 101-108. Carroll, S & Gillen, D (1987). Are the classical management functions useful in describing managerial work? , Academy of Management Review, 12(1), 38-51. †¢ Lamond, D. (2003). Henry Mintzberg vs. Henri Fayol: Of Lighthouses, Cubists and the Emperor’s New Clothes, Journal of Applied Management and Entrepreneurship, 8(4), 5-24. †¢ Mintzberg, H. (1975). The manager's job: Folklore and fact, Harvard Business Review, 53(4) July – August 49-61. †¢ Hales, C. (1999). Why do managers do what they do? Reconciling evidence and theory in accounts of managerial work, British Journal of Management, 10: 335-350. †¢ Mintzberg, H. (1994). Rounding out the Managers job, Sloan Management Review, 36(1), 11-26. †¢ Peterson, T (2004). Ongoing legacy of R. L. Katz: an updated typology of management skills, Management Decision, 42(10), 1297-1308. †¢ Rodrigues, C. (2001). Fayol’s 14 principles then and now: A framework for managing today’s organizations effectively, Management Decision, 39(10), 880-889. Topic 2 Management yesterday and today    Textbook: Chapter 2 up to p 69, Chapter 10 pp 370-371 (Contingency approach) Other Required Readings: Wren, D (1994). The advent of scientific management and The emergence of management and organisation theory in The Evolution of Management Thought, Wiley, New York, 10531, 179-94. Readings which may be relevant to assignments: Christensen, C. & Raynor, M. (2003). Why hard-nosed executives should care about management theory, Harvard Business Review, September, 67-74 Miller, T. & Vaughan, B. (2001). Messages from the management past: Classic writers and contemporary problems, SAM Advanced Management Journal, 66(1), 4-11. Parker, L. (2005). Fads, stereotypes and management gurus: Fayol and Follett today, Management Decision, 43(10), 1335-1357. Parker, L D. & Ritson, P A. (2005). Revisiting Fayol: Anticipating contemporary management, British Journal of Management 16,175-194  ©Monash College bus-2040-uo-010612-v1. 0-da 5 Unit Outline | MCD2040 Managing People and Organisations | Topic 3 Understanding and doing academic research, writing and referencing Textbook: None Required Readings: Kimberley, N. & Crosling, G. 2012) Student Q Manual. 5th ed. Faculty of Business & Economics, Monash University, Clayton, Vic. Topic 4 The external environment Textbook: Chapter 3 pp 82-96; Chapter 4 pp 144-149. Required Readings: Preble, J. F. (2005). Toward a Comprehensive Model of Stakeholder Management, Business & Society Review 110(4), 407-431 Topic 5 The internal environment Textbook: Chapter 3 pp 97-112, Chapter 5 p 183 (values-based management). Required Readings: Morrison, J. M. ; Brown, C. J. ; Smit, E. V. D. M. (2006). A supportive organisational culture for project management in matrix organisations: A theoretical perspective. South African Journal of Business Management, 37(4), 39-54. Recommended Readings: Hartog, D. (2004). High performance work systems, organisational culture and firm effectiveness, Human Resource Management, 14(1), 55-79. Jayne, M. E. A. , & Dipboye, R. L. (2004). Leveraging diversity to improve business performance: research findings and recommendations for organizations, Human Resource Management 43(4) 409-424. Topic 6 Social responsibility, managerial ethics and sustainable management Textbook: Chapter 5 p168—173, p174-180, p178-192, p 192-198 Other Required Readings: Basu, K. nd Palazzo, G. (2008). Corporate Social Responsibility: A process Model of Sensemaking, Academy of Management Review, 33 (1), 122-136. McDonald, G (2000). Business ethics: Practical proposals for organisations, Journal of Business Ethics, 25(2), 169-185. Twomey, D. F. (2006). Designed Emergence as a Path to Enterprise Sustainability, Complexity & Organization, 8(3), 12-23. Topic 7 Decision making and Planning Textbook: Chapter 7 pp 262-271, Chapter 8 pp 294-300, pp 308-313 and Chapter 9 pp 324-332. Other Required Readings: Eisenhardt, K. M. Sull, D. N. (2001). Strategy as Simple Rules, Harvard Business Review, 79(1), 106-116. Recommended Readings: Mankins, M. (2006). Stop making plans start making decisions, Harvard Business Review, 84(1), 76-84. Parker, A. M. and Fischhoff, B. (2005). Decision-making Competence: External Validation through an Individual-Differences Approach. Journal of Behavioural Decision Making, 18 (1), 127. Saha, M. (2005). Green Companies or Green Con-panies: Are Companies Really Green, or Are They Pretending to Be? , Business & Society Review, 110(2), 117-157. Topic 8 Organising and HRM Textbook: Chapter 10 p 360, pp 368-369, pp 372-383 Chapter 12 pp 426-433 Other Required Readings: Mintzberg, H. (1980). Structure in 5's: a synthesis of the research on organization design, Management Science, 26(3), no. 3, 322-641. Topic 9 Leadership Textbook: Chapter 16 p 604, pp 615-629, pp 629-633  ©Monash College bus-2040-uo-010612-v1. 0-da 6 Unit Outline | MCD2040 Managing People and Organisations | Other Required Readings: Kets de Vries, M. (1996). Leaders who make a difference, European Management Journal, 14(5), 486-93. Kotter, J. 1990). What do leaders really do? Harvard Business Review, 63(3), 103-111. Lopez-Zafra, E. ; Garcia-Retamero, R. and Landa, J. M. A. (2008). The Role of Transformational Leadership, Emotional Intelligence, and Group Cohesiveness on Leadership Emergence. Journal of Leadership Studies, 2 (3), 37-49. Ryan, M. K. and Haslam. S. A. (2005). The Glass Cliff: Evidence that Women are Over Represented in Precarious Leadership Positions. British Journal of Management, 16 (2), 81-90. Topic 10 Motivating Employees Textbook: Chapter 15. Other Required Readings: Reis, D. (2001). Reengineering the motivation to work, Management Decision, 39(8), pp 666-675. Recommended Readings: Katzell, R. (1990). Work motivation: theory and practice, American Psychologist, 45, 144153. Mitchell, T & Mickel, A. (1999). The meaning of money: An individual difference perspective, Academy of Management Review. 24(3), 568 – 577. Topic 11 Foundations of Control Textbook: Chapter 17. Other Required Readings: Seeck, H. , and Kantola, A. (2009). Organizational control: Restrictive or Productive? Journal of Management and Organization, 15, 241-257. Van den Broek, D. (2002). Monitoring and Surveillance In Call Centres: Some Responses From Australian Workers, Labour and Industry, 12(3), 43-58. Learning activities The following is a range of suggested activities to help you pass (and excel) in this unit. These activities are provided as a guide to assist you in your independent study activities. They include what to discuss online, what to read and study, timing the work for your assignments and how to relate what you are learning to managing in the real world. Other than the four compulsory graded assessments you are not required to hand in or complete any learning activities. It is advised you only do activities that best suit your personal learning style. You are not expected to complete them all. Topic 1(a) Introduction Familiarise yourself with the unit and its assessment requirements Navigate the unit Moodle site and check your PC is configured for Moodle. Getting to know each other by introducing yourself in class Get ready for assignment 1 by reading its requirements Watch the video and reflect on the guided questions Start your Glossary: Systems, Globalisation, Ethics, Workforce diversity, Spirituality, Stakeholders, Social responsibility, Sustainability. Topic 1(b)Organisations and managers Attend library research training session with tutor . Collect journal articles relating to A1 Do readings and textbook review questions in Chapter 1: 1, 5, 6, 7, 8, 9, 10, 11, 12 & 16. Watch the video and reflect on the guided questions Continue your Glossary: Organisation, Manager, Efficiency, Effectiveness, Management bus-2040-uo-010612-v1. 0-da 7  ©Monash College Unit Outline | MCD2040 Managing People and Organisations | Functions, Management Roles, Management Skills, Universal, Generic Test your knowledge on this topic in the online MyManagement Lab. Topic 2 Management yesterday and today Get ready for A1 by preparing a plan and rough draft of your essay Do readings and the textbook review questions in Chapter 2: 1, 3, 4, 6, 7, 9, 13, 14, 15, 17 &19. Watch week 4 of video and reflect on the guided questions Continue your Glossary: Scientific management, Behavioural / Human Relations, Administrative, Systems, Contingency, Situational, Workforce diversity Test your knowledge on this topic in the online MyManagement Lab Students will be asked to work in groups that represent different theories of management. Topic 3 Understanding and doing academic research, writing and referencing. Check out online LLS site in the Library @ http://www. monash. edu. au/lls/llonline/. Do online lesson on finding electronic data basis then complete ‘electronic find and cite’ exercise and get ready for A1 by finding and reading the abstract of two journal articles that could be used in your A1. Read Q Manual chapter on Referencing and then complete the APA test in the sample exam Watch the video and reflect on the guided questions Continue your Glossary: Take a questioning approach, Citations, Referencing, Q Manual, Analysis, Description, Critique, Argument, Academic writing, Being research literate. Topic 4 The external environment Complete and submit assignment 1 Do readings and the textbook review questions in Chapter 3: 3, 4, 6 & 7 and Chapter 4: 15 & 16 ( p154). Watch the video and reflect on the guided questions Continue your Glossary; External environment, General environment, Specific environment, Demographic, Socio-cultural, Legal-political, Pressure group, Multinational, Borderless corporation, Dimensions of culture, Cultural shock, Stakeholders Test your knowledge on this topic in the online MyManagement Lab Prepare your tutorial discussion with your reflection on any organisation to which you have been a member. It may be a school, club or place of employment or something similar. 1. Identify any four of its dimensions or sources of internal culture and 2. Describe any two of its shared values Do readings and the textbook review questions in Chapter 3: 8, 10, 11, Watch the video and reflect on the guided questions Continue your Glossary: National culture, Organisational culture, Cross-cultural, Socialisation, Rituals, Material symbols, Spirituality, Employee empowerment, Valuebased management Test your knowledge on this topic in the online MyManagement Lab Complete and submit you’re A1. Collect and bring to class information about an organisation that has pursued ethical and sustainable practices in recent years. Do readings and textbook review questions in Chapter 5: 1, 3, 4, 5, 6 7, 8 , 11 & 12. Watch the video and reflect on the guided questions. bus-2040-uo-010612-v1. 0-da 8 Topic 5 The internal environment Topic 6 Social responsibility, managerial ethics and sustainable management  ©Monash College Unit Outline | MCD2040 Managing People and Organisations | Continue your Glossary: Profit maximisation, Socioeconomic view, Social responsibility, Social obligation, Social responsiveness, Employee empowerment, Physical environment, Ethics, Code of ethics, Whistleblower Test your knowledge on this topic in the online MyManagement Lab Topic 7 Decision making and Planning Do readings and review questions in Chapter 7 : 2, 3, 4, & 5 Chapter 9 : 1, 2, 4, 6 & 7 Watch the video and reflect on the guided questions Continue your Glossary: Rational, Bounded rationality, Satisficing, Intuition, Resources, Capabilities, Strengths, Weakness, Opportunity, Threat, Competitive advantage Test your knowledge on this topic in the online MyManagement Lab Prepare and discuss in the tutorial a story (narrative) about any one HRM practice that you or another person has experienced. Do readings and textbook review questions in Chapter 10: 1, 2, 9, 10, 11, 14, 15 , 18; Chapter 12: 1 & 2 Watch the video and reflect on the guided questions Continue your Glossary: Organisational structure, Organisational design, Centralisation, Decentralisation, Specialisation, Departmentalisation, Mechanistic structure, Organic structure, Team structure, Matrix structure, Project structure, Boundaryless, Human resource management. Test your knowledge on this topic in the online MyManagement Lab Prepare and discuss in the tutorial the names of any two leaders you know from any of the following sources. Your school, workplace, spiritual group, politics, business, your sports team or any other source. List why you think they are leaders. Do readings and textbook review questions in Chapter 16: 1, 2, 9, 10, 11, 12, 13 Watch the video and reflect on the guided questions Continue your Glossary: Manager, Leader, Leadership, Power (Legitimate, Coercive, Expert, Referent) Test your knowledge on this topic in the online MyManagement Lab Topic 8 Organising Topic 9 Leadership Topic 10 Motivating Employees Prepare and discuss in the tutorial your reflection on what you can do to motivate yourself to reach your longer term goals. Do readings and textbook review questions in Chapter 15: 1, 2, 3, 5, 8, 11, 13, 14, 15 & 17. Watch the video and reflect on the guided questions Continue your Glossary: Motivation, Situational, Content theory, Process theory, Needs, Motivation factors, Hygiene factors, Reinforcement, Equity, Job Design, Expectancy, Self actualisation, Esteem, Physiological, Social, Safety needs. Test your knowledge on this topic in the online MyManagement Lab Complete and submit assignment 2 Prepare and discuss in the tutorial a list of real world examples where technology is used by organisations to monitor or control cash, financial results, individual employees, groups of workers, customers or machinery. Do readings and textbook review questions in Chapter 17: 1, 2, 3, 4, 5, 6, 7, 9 , 10, 11, 12, 13, 14, & 15. Watch the video and reflect on the guided questions bus-2040-uo-010612-v1. 0-da 9 Topic 11 Foundations of Control  ©Monash College Unit Outline | MCD2040 Managing People and Organisations | Test your knowledge on this topic in the online MyManagement Lab Continue your Glossary: Feedforward control, Concurrent control, Feedback control, Balanced-scorecard, Financial control, Information control, Benchmarking, Workplace control. Topic 12 Review and exam preparation Catch up on your textbook review questions, watch videos again and go over your glossary. Prepare revision notes in readiness for the exam. Use the unit and weekly learning objectives to guide you on what is examinable Test your knowledge on this topic in the online MyManagement Lab. Continuous improvement Monash College is committed to ‘Excellence in education' and strives for the highest possible quality in teaching and learning. To monitor how successful we are in providing quality teaching and learning Monash College regularly seeks feedback from students, employers and staff. Two of the formal ways that you are invited to provide feedback are through Unit Evaluations and through MonQueST Teaching Evaluations. Monash College administers the Unit Evaluation surveys online. MonQueST Teaching Evaluation surveys may be used by some of your teaching staff this trimester. They may be completed in class with a facilitator or online through the my. monash portal. The feedback is anonymous and allows the College to identify areas that students are satisfied with and areas for improvement. If you wish to view how previous students rated this unit, please go to http://www. monash. edu. au/unit-evaluation-reports/.  ©Monash College bus-2040-uo-010612-v1. 0-da 10 Unit Outline | MCD2040 Managing People and Organisations | Learning resources All students must ensure they have access to the resources required for successful completion of this unit. The minimum resources required for this unit include the prescribed textbook, unit online Blackboard site, Faculty Q Manual and journal articles from the Monash library data-bases. Readings Prescribed text(s) and readings Robbins, S. Bergman, R. Stagg, I. & Coulter, M. (20012) Management, 6th Edition, Pearson, Australia. Recommended text(s) and readings Recommended readings in this unit are available at: http://www. lib. monash. edu. au/resourcelists/. Other resources Databases Online journals and journal databases are available at: http://www. lib. monash. edu. au/databases/. Q Manual Students are required to meet the Faculty Q Manual standards for all assignment submissions. This includes using the Q Manual APA method for citation of sources, referencing and formatting your essays and reports. The Q Manual can be accessed at: http://www. buseco. monash. edu. au/publications/qmanual/ Moodle Moodle is an online teaching and learning environment which aims to enhance learning. It delivers important resources which may include: lecture and tutorial notes, links to websites, self assessment quizzes, and online discussions which allow you to interact with fellow students. To access this site, go to: http://mcpl. moodlesites. com and log in using your authcate username and password. Once you are logged in, you will see a list of units you are enrolled in that use Moodle. If you expect to see a unit and it is not there, contact your lecturer. Your lecturer will demonstrate how to use the Moodle site and explain what is expected of you including any online assessment that must be completed there. Check Moodle regularly to be kept up-to-date with important informa tion for your unit as it becomes available.  ©Monash College us-2040-uo-010612-v1. 0-da 11 Unit Outline | MCD2040 Managing People and Organisations | Getting help If you have technical difficulties with Moodle, please contact the Netspot Helpdesk. Phone: 1800 664 314 (ask for Monash College Moodle Support) Email: mcpl. moodle. [email  protected] com. au Library access The Monash University Library website contains details about your borrowing rights and how to search the catalogues. To learn more about the library and the various resources available, please go to: http://www. lib. monash. edu. au. For your current and future studies, you will need to build your knowledge and skills around academic searching, using databases, retrieving information and using correct referencing techniques. It’s a good idea to refresh and update your skills before you start the assessment tasks. You can do this by completing the tutorials available on the library website.  ©Monash College bus-2040-uo-010612-v1. 0-da 12 Unit Outline | MCD2040 Managing People and Organisations | Assessments Monash College Pty. Ltd. reserves the right to mod erate any or all internal assessments delivered at any partner location and make adjustments where required. The assessments and exam which contribute towards your final grade are summarised below. Please refer to the separate Assessment documents for a detailed description of each assessment item. Assessment task Tutorial attendance and homework completion before tutorials Active participation in tutorial work and activities Assignment 1 Essay Assignment 2 (a) Plan of report Assignment 2 (b) 2,250 word report Details Weight / Value 5% Due date / week Ongoing 5% 1,500 word limit. Tests topics 1-4. 250 word limit: plan for Assignment 2(b) 2,250 word limit To include a 250-word executive summary. Test topics 4-11. 15% 5% 20% Ongoing Monday Week 5 Tutorial Week 9 Monday Week 10 Examination (2 hours) Details – TBA Sample exams on Blackboard 50% Exam period Requirements/hurdles for passing the unit Internal assessment items are designed to assist you to achieve the learning outcom es of the unit. They are an integral part of your learning and you should complete all of them. In order to achieve a pass in this unit, you must: achieve at least 40% in the final examination Students who both fail to meet the hurdle requirement(s) outlined above and who would otherwise have received a pass or better grade, will automatically receive a 48N result. Monash College bus-2040-uo-010612-v1. 0-da 13 Unit Outline | MCD2040 Managing People and Organisations | Guidelines for presentation of written work All assignments are to be word-processed and include the following: one and a half or double spacing and a minimum font size 12 pt numbering of all pages pages stapled together at the top left corner (do not place pages in separate plastic sheets) a reference list. Word limit All assignments have a word limit. You should plan your work to adhere to this limit. Your marker will allow a flexible component of plus or minus 10%, without penalty. Referencing The reference list and in-text referencing must be in accordance with the APA style. For guidelines, please see the Student Q Manual available at http://www. buseco. monash. edu. au/publications/qmanual/index. html. Plagiarism, cheating and collusion Monash College is actively committed to preventing plagiarism, cheating and collusion for the protection of the college’s reputation and standards for current and future students. Severe penalties may be imposed on students who engage in, or who support other students engaged in, activities which seek to undermine the integrity of the unit assessme nt process. Plagiarism: To take and use another person’s ideas and/or manner of expressing them and to pass them off as your own by failing to give appropriate acknowledgement. Cheating: Seeking to obtain an unfair advantage in an examination or in other written or practical work required to be submitted or completed by a student for assessment. Collusion: The presentation of work which is the result in whole or in part of unauthorised collaboration with another person or persons. Penalties may apply. Refer to item 6 of the Monash College Assessment Policy: http://www. monash. edu/monashcollege/australia/currentstudents/policies/mcassessmentpolicy. df. Assignment submissions & cover sheets Your assignments will need to be submitted in hard copy (paper-based). You must also keep a personal electronic copy . All assignments submitted on paper must include a fully completed and signed Assignment Cover Sheet. Assignments will not be accepted or marked if it is not accompanied by a signed cover sheet. You can download the Assignment Cover Sheet from the college website at: http://www. monashcollege. edu. au/assets/doc/assignment-cover-sheet. pdf  ©Monash College bus-2040-uo-010612-v1. 0-da 14 Unit Outline | MCD2040 Managing People and Organisations | It is important that you download the cover sheet well before you submit your assignment as it contains important information about privacy, plagiarism and collusion and must be carefully read before signing. Your assignments must be placed in the secure assignment box on the respective campus by 9. 00am on the due date unless prior arrangement has been made with theUnit Leader. You must not submit / or give the assignment to your tutors or other staff. All assignments must have the unit code and name and your name and ID number on each page. You must keep an electronic copy of your assignment. We also recommend that you keep a hard copy. Assignment feedback Feedback will be provided to you within 2 weeks of submission. Feedback will consist of written within the assignment, verbal and a rubic indicating criteria required. After marking, assessments should be collected by and/or returned to students according to item 3. 9 of the Monash College Assessment Policy. Final Examination Exam Date and Location All queries regarding the time and location of examinations should be directed to Monash College student administration. Exam Duration This unit has a 2 hour examination plus 10 minutes rea ding time. Examinable Material All topics taught in this unit are examinable. Topics covered in the assignments may be included in the exam. Sample Exam A sample exam is available on the unit Blackboard site. Exam Instructions to Students The final examination in this unit has a total of 12 questions. The examination paper is divided into 2 sections. Part one (60%) requires students to answer 6 short answer questions from a choice of 8 valued at 10% each. Part two (40%) requires students to answer 1 question from a choice of 4, each of which has 2 (20%) parts and is of total value of 40%.  ©Monash College bus-2040-uo-010612-v1. 0-da 15 Unit Outline | MCD2040 Managing People and Organisations | Return of Final Marks for the Unit The final mark for this unit will be released by the Board of Examiners on the date nominated in the Monash College Calendar. Student results will be accessible through the my. monash portal. Special consideration for examinations A student whose work during a teaching period or whose performance in an examination or other assessment has been affected by illness or other serious cause may apply for special consideration. For more information on eligibility and how to apply, please refer to Student Administration.  ©Monash College bus-2040-uo-010612-v1. 0-da 16 Unit Outline | MCD2040 Managing People and Organisations | Policies Policies on assessment Applications for extension of time All applications for an extension to the time allocated to an assessment task must be made in writing (and supported by documentary evidence) to the Unit Leader or Team Leader. If granted, approval will be in writing and will be recorded on the Assignment Cover sheet accompanying the assessment task by the Team Leader. Penalties for late submission A penalty of up to 10% of the total marks available for that assessment task will be deducted for each day (including weekend days) that the item is late. Double marking of assessments When an assessment is given a Fail ( N ) , that piece of work will be handed to a second marker who will independently evaluate the work prior to the result being conveyed to the student. No student will be awarded a fail grade for final examinations that fall in the range of 30 â€⠀œ 49 or a fail grade for an assessment task, without an independent examiner confirming the result. Monash College Assessment Policy containing statements on: plagiarism, cheating and collusion  the grading scale   Other policies Monash College Policy on Special Consideration: http://www. monashcollege. edu. au/assets/doc/dip-special-consideration-policy. pdf Monash College Attendance Policy: http://www. monashcollege. edu. au/assets/doc/dip-attendance-policy. pdf Monash University Policy on Global Equal Opportunity: http://monash. edu/equity-diversity/policies/equal-opportunity-policy. html Students with disabilities If you have a disability or long term medical condition you can apply for support which aims to enable you to fulfil the inherent requirements of your course as independently as possible. You should firstly discuss your needs with the Associate Director – Business. For further information contact the Disability Liaison Office: Website: http://monash. edu/equity-diversity/student-equity/index. html Telephone: +61 3 9905 5704; Drop In: Equity and Diversity Centre, Level 1 Gallery Building (Building 55), Monash University, Clayton Campus.  ©Monash College bus-2040-uo-010612-v1. 0-da 17 Unit Outline | MCD2040 Managing People and Organisations | Responsibilities of students Students of Monash College have the following responsibilities: to apply themselves to their studies to the best of their abilities to become familiar with the rules and regulations governing the course in which they are enrolled to be aware of the policies and practices of the College in which they are enrolled and which are contained in the materials and information made available to them to be aware of the rules and regulations concerning the use of College computing, library and other facil ities, as set out in published material to meet deadlines for work to be submitted to take the initiative and consult appropriately when problems arise to submit original work for assessment without plagiarising or cheating to attend lectures, tutorials and seminars for each unit in which they are enrolled to accept joint responsibility for their own learning to contribute to the development of college programs and policies by participating in consultative and deliberative processes in a responsible and ethical manner to be aware of the College's commitment to equal opportunity and to demonstrate tolerance and respect for all members of the College’s community to respect the right of staff members to express views and opinions to respect the working environment of others in all areas of the college to retain a copy of all assignment work submitted for assessment. Copies must be held until a grade for the unit has been published to regularly scan personal computers for viruses and other destructive software and to ensure that â€Å"infections† are not transmitted to computers owned by the College, or to computers owned by other students, or by other individuals or organisations to regularly â€Å"back-up† documents, databases, presentations, spreadsheets and other files held on a personal computer which relate to their study at college and to arrange secure storage for these â€Å"back-up† copies.  ©Monash College bus-2040-uo-010612-v1. 0-da 18

Kevin Stevenson retires as AASB Chair Essay

This article is concerned with the accomplishments and achievements of Kevin Stevenson upon his retirement as the Chairman of the Australian Accounting Standards Board on 30th June 2014. During his tenure, Kevin Stevenson ensured that the long traditions of financial reporting were upheld both internationally and domestically and also provided counsel on issues concerning the FRC. Mr. Stevenson was an example of pioneer standard setters for generations down the line as he was among the founding members of the Accounting Standards Advisory Forum of the International Accounting Standards Board. Through his leadership, the AASB’s Research Centre was established as Stevenson served the Asian-Oceanian Standard Setters Group’s chair. His main focus was to work in the interest of the public, as stated by Lynn Wood, the FRC’s chair and trustee of the IFRS Foundation. In concurrence is Ian Mackintosh, the former Chair of the PSASB of Australia and Deputy Chair of IASB. Ac cording to Mackintosh, Stevenson largely contributed in the moves by Asia countries like Nepal and Korea to the IFRS. From the onset of the 1970s, Mr. Stevenson’ attention was driven towards setting ‘principal based’ standards and developing a Conceptual Framework to be used in financial reporting. He advocated for accounting regulations as evidenced by his association with the Accounting Research Foundation and later on watched over the growth of the AARF upon being appointed its Director. He was at the forefront of setting the international pace in the development of common accounting standards for both the public and the private sectors. Stevenson largely contributed to the formation of the Public Sector Accounting and also played a significant role in the establishment of the stable platform of International Financial Reporting Standards in 2005 for adoption in Australia and the entire Europe. Concepts, ideas and facts                      Teamwork and leadership are two important components that must be in alignment so as to provide effective high quality and efficient accounting services. A strategic human resource management model provides guidance to accounting teams and leaders to deliver high-quality services in a timely manner. Accounting operates within a performance measurement that tolerates no errors. Therefore, a state-of-the-art investigation requires scientific leadership working with major stakeholders as a team to provide the best accounting services to a fraud investigation. The new techniques of accounting are significant steps in the right direction and they require leaders with skills and business tools to apply concepts such as efficiency, cost benefit analysis, economies of scale and cost-effectiveness analysis that will measure continuous improvement on a regular basis. Effective leadership is needed to develop, design and implement a solution that would resolve the core competency of an organization. Strategic leadership in accounting provides quality and timely accounting services to a company. Such leadership like that o Stevenson brings together a fragmented system consisting of thousands of accountants working within a fragmented system of organizations. Effective teamwork and leadership in accounting shows the way through the development of new innovative fraud investigations for the future. Leaders in positions like that of Stevenson are encouraged to consider both the social and moral implications of their decisions with regard to how their decisions will affect the clients and shareholders of the company. It is the ethical responsibility of every employee to ensure their company does not illegally evade income taxes or allow questionable deductions. They should ensure that the company finds are allocated to the appropriate activities based on their importance and determine the important elements of the business. The accounting issue                      One major way of improving the confidence in financial reporting and accounting is to ensure that there is improvement in ethical standards, reporting mechanisms, strengthening of governance and adequacy of financial management. It is ethical to maintain the right to the truth while practicing accounting and financial reporting. Those who use financial statements have the right to accurate and truthful information when engaging in investment strategies. Clients have a legal right to receive competent and professional services from accountants who have a legal obligation to perform their responsibilities within the constraints of their skills. It is often argued that most accountants lack ethical ability to recognize and solve ethical dilemmas. This has necessitated the need to include ethics education as a major component of the accounting profession. The development of professional ethics and values should be initiated early in the accounting profe ssion and be emphasized throughout the career. Major issue of the article                      Stevenson clearly shows that it is the responsibility of management to serve the best interests of the company that they are providing auditing and accounting services for, investors and society as a whole. This can be done by providing truthful and accurate financial records. Ethical guidelines require that management should be honest, concise, accurate and complete while recording financial data to ensure ethics are held to the highest degree. It is also the duty of every employee to make wise, informed decisions about the future of a company. These accounting standards are useful in financial reporting and accounting as they are processes that are currently under a great deal of scrutiny. The two are important functions that organizations should take care of and ensure that they exhibit a high code of ethics. This is because clients and shareholders use accounting and financial reports in their decision making process. Legal and ethical issues ar e important elements of financial reporting and accounting as has been demonstrated by the positions assumed by Mr. Stevenson. These issues prompted Stevenson to establish financial reporting and accounting departments to set up specific sets of rules that govern the functioning of any organization. Relevant topics and theories                      The long traditions of financial reporting applied Positive Accounting theory by focusing on various aspects that are of major interest to accounting techniques and the issues that provided an informative background and the gives in depth details of the functionality of accounting in financial reporting. Positive Accounting gives a holistic description of what is currently unknown and proposes future considerations. Financial reporting and accounting apply to any economic entity relating to the company’s future business. The major ethical elements involved are objectivity, competence, independence and integrity. These ethical elements require that accountants and financial reporters are independent of the clients to whom they provide financial and accounting services. Ethical obligations help to determine the effectiveness of accounting and financial report and redress any imbalance that may alter information symmetry. The move by Nepal and K orea followed the ethical guidelines of financial reporting and never let the desire for a better living and acquiring more possession get in the way of their financial obligations. It is ethical for any employee of the accounting or financial department working in the public or private sector to remain loyal and impartial to ethical obligations when reviewing both individual and financial reports. It is usual for one to encounter various ethical issues and it is therefore important for one to remain vigilant to resist temptations to manipulate financial records that could violate ethical guidelines. Transparency and integrity are important ethical elements of normative accounting theory. Some companies may receive pressure from management to maintain a certain public image. This is because some public companies have the burden of succeeding at high levels and it becomes an ethical issue for them to maintain true reports of the company assets, profits and liabilities without succumb ing to the pressure from management. It is unethical for management to alter the financial records of its company and manipulate the numbers to create a false image of the success of the company. This only leads to prosperity in the short term since such fraud cases are discovered by the Securities and Exchange Commission ultimately spelling the downfall of the company. For these reasons, accounting theories assert that companies must remain ethically vigilant to avoid breaching the code of conduct. High standards of ethical behavior are expected for those people engaging in accounting and financial reporting. These standards provide rules and guidance to employees in the performance of their professional obligations. Poor decision making by management based on faulty or manipulated financial records aimed at deceiving the public about a company’s financial health has negative consequences on the business. It is therefore unethical for management to overlook such behavior. Gi ven how tempting it is for companies to manipulate their financial records in order to portray an image of economic health, management should provide the last defense possible to prevent accounting fraud. In comment letter 1, the Financial Reporting Committee of the IMA wrote to express its views on financial accounting standards on simplification of the income statement presentation through the elimination of the concept of extraordinary items. The FRC is in charge of several accounting books of different companies this in essence means that they are charged with the responsibility of making timely responses to statements, pronouncements, research legislations, proposals and pending legislations. Their main concern in this letter is the complex nature of financial statements in FASB comment letters. They support the simplication initiative adopted by the board as regards to making the financial statements easier to understand by the common folk CITATION Sch l 1033 (Schroder, 2014). Their support is on the elimination of elimination of extra ordinary items as in most times this criterion is not always met. Their proposal thus rids of the tedious work in the preparation of financial documents and whether this requirement is met by auditors in the process of doing their work. Their support is based on the fact that it reduces to a great extending the complex nature of the time for the allocation of the provision of income tax by reducing the occurrence of other income items occurring. They thus advocate for a thorough examination of the details of this suggested proposal CITATION Sch l 1033 (Schroder, 2014). In comment letter number 2, Marcum Accountants and Advisors write to the FASB regarding the proposed accounting standards through the simplification of the income statement by elimination of the concept of extraordinary items. Their letter is generally a response to several questions regarding the process of simplification of the income statement. They support the concept of elimination of extra ordinary items from the General Accounting principles. Their contention is based on the difficulty of application the extra ordinary items in accounting practice CITATION Giu14 l 1033 (Giugliano, 2014). They thus support the application for extra ordinary items in previous accounting periods. A sudden change of the rules would otherwise lead to confusion in the accounting practice. The ease of application of the proposed update makes it easy to make these recommended changes quite easy to adopt. They thus suggest the immediate adoption of the proposed update. They are in agreement with the decision by the board to stick to the principle of separate disclosure of infrequent transactions. Items must thus meet the definition of occurring infrequently in recurrent expenditure. They list the following examples as those that should not be classified as unusual or infrequently occurring: occupancy related expense, routine tax audit returns and losses and gains from reimbursements from insurance CITATION Giu14 l 1033 (Giugliano, 2014). They thus suggest the importance of offering guidance on the determination of unusual items. Proper definitions should thus be provided of the unusually occurring items. In comment letter 3, Ford Motor Company also writes in support of the simplication initiative by FASB. Their agreement is based on the objective of evaluation, identification and improvement of the generally accepted accounting principles CITATION Cal14 l 1033 (Callahan, 2014). This thus means that the reduction of the cost of complexity is possible with the simplification of the income statement. They are also in agreement with the board that such an update would not lead to data loss. The overall benefit would be to the end users of such financial statements. References Callahan, S. (2014). Ford Company. Giugliano, G. (2014). Marcum Accountants. Schroder, N. (2014). Institute of Management Accounting. Source document

Homoscocial and Homoerotiscism in Shakespeare

Consider the relationship between homosocial and homoerotic in William Shakespeare’s The Merchant of Venice and A Twelfth Night. â€Å"To talk of an Individual in this period as being or not being a ‘homosexual’ is an anachronism and ruinously misleading† (Bray, 1982, pg. 16) Before a solid argument can commence the reader has to first distinguish a number of key points of view, and more over understand them. The problem with such arguments is of course the hurdle between contemporary opinions and renaissance beliefs. The majority of modern reader/audiences have an understanding of homosexuality, or it in some way has been visible to them.This leads to the problem of a modern audience assuming a character is a homosexual based on modern presumptions. However what would be regarded as gay in today’s society may not have during the renaissance. Another issue that must be raised when considering this essay is the difference between ‘homosocialâ₠¬â„¢ and ‘homoerotic’. Homosocial is defined by a relationship of a non-sexual or romantic nature between two or more members of the same sex. Homoerotic is defined as sexual attraction between members of the same-sex.There for it is imperative the reader stay objective when considering the notions of homosocial and homoerotic behaviour. The reader must also try to remember the contextual factors in which it was written and the audience/readers estimations. The first relationship this essay will focus on is the one between Antonio and Bassanio from William Shakespeare’s The Merchant of Venice. These two share a very strong friendship, so much so that Antonio offers to lend Bassanio a very large sum of money. Antonio being a wealthy merchant however does not have the cash upfront as it is tied up in his merchandise off shore.He thus decides to go to a Jewish money lender called Shylock and offers his property as guarantee for the loan. Shylock has been spurned by the Venetian citizens on numerous occasions and quite frequently retells these cruelties. As a result instead of the property he decides he would rather have a pound of flesh from Antonio. Shylock -â€Å"In such a place, such sum or sums as are/Express'd in the condition, let the forfeit/Be nominated for an equal pound/Of your fair flesh, to be cut off and taken/In what part of your body pleaseth me. (Act 1, scene 3) Antonio – â€Å"Content, i' faith: I'll seal to such a bond/And say there is much kindness in the Jew† (Act 1, scene 3) In this exchange between Antonio and Shylock, we are exposed to the great lengths in which Antonio will go to make his friend and confidant Bassanio happy. He is willing to offer his life as insurance. This speaks magnitudes for the â€Å"love† these two share, and if you take the image of the flesh it could be said that the friends’ fates are now tied to one flesh. Then the man (Adam) said, â€Å"This at last is bone of m y bones and flesh of my flesh†¦ † Therefore a man leaves his father and his mother and cleaves to his wife, and they become one flesh. † (Genesis 2:23-25) To consider this image as a representation of marriage, this steers the reader/audience to believe that Antonio possibly loves Bassanio more than a friend. It could be implied that there is a romantic connection between the pair and thus that their relationship is homoerotic rather than homosocial.This is especially reinforced by the earlier scenes of the play where Antonio is displayed as a largely melancholic character. Antonio knows bassanio is in want of a wife; his depression could perhaps be originated from jealousy. On the other hand it could be argued that Antonio is just upset, because he is now going to be spending less time with Bassanio. One of the main problems with trying to define the relationship between Antonio and Bassanio, is how often their relationship has switches between homoerotic and homos ocial undertones.Generally it depends on how the reader takes their exchanges, for example Antonio’s melancholy at the beginning of the play could be attributed to his jealousy of Bassanio’s want for a wife, or it could be his worry about the friendship in which the two share. Antonio – â€Å"And such want-wit sadness makes of me, / that I have much ado to know myself. † The problem would appear judging by Antonio’s description of his sadness that, he is worried about himself. Both Antonio and Bassanio share very close relationships in which both men have grown together their characters are defined by each other.Bassanio seems to have matured to a point where his life needs more than companionship and wishes to get married; Antonio on the other hand is not ready for this change and as result has to do some soul searching. It is Antonio’s dismay at this rather than a romantic connection which causes the assumption that their relationship is h omosocial rather than homoerotic. When Antonio offers to give shylock a pound of flesh if he defaults on his loan Antonio expects to have the money rather easily so it’s a rather empty gesture suggesting a homosocial relationship.However when he does default on the loan Antonio professes to Bassanio. Antonio – â€Å"Say how I loved you, speak me fair in death / And when the tale is told, bid her be judge /Whether Bassanio had not once a love† Antonio is still willing to sacrifice his life for Bassanio and once again professes his love for his friend again suggesting a romantic relationship. The language which Antonio and Bassanio use when talking to or describing each other for a modern audience coxes them to believe them as being homosexual.However the cultural differences between contemporary audience’s and renaissance audiences allow for a different interpretation. Bassanio – â€Å"To you, Antonio, /I owe the most, in money and in love, / And f rom your love I have a warranty/To unburden all my plots and purposes† (Act1, scene1) For a modern audience if a man says to another man he loves him or talks of the love they share, it would be a safe assumption to label them homosexual or at least expect some type of romantic connection. However if you substitute â€Å"love† from this extract for friendship it reads more or less the same and makes perfect sense.This is a difference in language, in Shakespeare’s time â€Å"love† would be used to describe friendship on a regular basis. The relations between men during the 16th century were very different from they are today, for example it would not thought suspicious if two men were to spend large amounts of time together or even share the same bed. In general terms it would be very difficult to discern a homosexual relationship from companionship during Shakespeare’s time. The reintroduction of the sodomy act in 1565 meant sodomy was now a capital crime and anyone caught being homosexual was punishable by death.Homosexuality its self was not even invented or at least the term was not so sodomy was used to describe this act. Interestingly enough there are no occasions where a person has been arrested or hung for sodomy alone. It would seem that same sex relations were generally frowned upon but normally ignored. It seems it only became an issue when it threatened social order, the passive male would also be prosecuted more harshly than aggressive male which was perceived by the authorities as a surrendering of his â€Å"natural† masculine role in favour of a subordinate feminine one.As mentioned above during the renaissance period there was a large emphasis on the relationships between men. The thought that a man could find an equal, not in his wife but in a male friend and that bond be stronger than the one capable between men and women. This is true of Shakespeare’s plays also he uses sexuality to define his c haracters. The platter of sexual ambiguity in â€Å"Twelfth night† we are introduced to homosocial relationships as well as homoerotic and bisexual tangents.The relationship between Antonio and Sebastian is very suspect. The first we see of Antonio and Sebastian is in Act 2 scene 1 where Sebastian is wanting to leave for Count Orsino’s court in Illyria but Antonio has enemies there. Despite the dangers to Antonio he seems adamant to accompany Sebastian, however Sebastian states on more than one occasion he wishes for Antonio to stay. Antonio – â€Å"Will you stay no longer? nor will you not that I go with you? † Sebastian – â€Å"By your patience, no.My stars shine darkly over/me: the malignancy of my fate might perhaps /distemper yours; therefore I shall crave of you your /leave that I may bear my evils alone: it were a bad /recompense for your love, to lay any of them on you. † Antonio – â€Å"Let me yet know of you whither you are bound. † (Act 2, Scene 1) As mentioned before â€Å"love† is often used within Shakespeare’s language as a substitute for friendship. However the exchanges between Sebastian and Antonio clearly signify something different, Antonio’s desperation to accompany his â€Å"friend† leads the reader and audience to assume there is a romantic connection.The fear of danger is outweighed by Antonio’s love for Sebastian and thus he decides to travel to Illyria. The homoeroticism between the two men is clearly evident and is spelt out in laymen’s terms when later in the same scene Antonio says: Antonio – â€Å"If you will not murder me for my love, let me be your servant† â€Å"But come what may, I do adore thee so/That danger shall seem sport, and I will go† (Act 2, Scene1) Antonio here also admits his love, sexual desire and submissiveness to Sebastian.Joseph Pequigney describes Antonio’s sexuality in his book such is My Love: A Study of Shakespeare sonnets as: â€Å"The reason for Antonio’s portrayal as homosexual is that a liaison with him opens space for Sebastian in the diverse bisexual fictions that make up the Twelfth Night† (Pequigney, 1985, pg 203) Antonio has clear homoerotic feelings for Sebastian and paints a very clear image of his sexual urges. Compared to Antonio from The Merchant of Venice, whose desire was born from friendship and homosocial. Shakespeare seems to have stepped up on the sexual commentary and made it far more obvious.The progression of Sebastian and Antonio’s â€Å"love† is finalised in act 3 scene 3, the audience sees Antonio make several comments regarding his desire for his lover. His love is best displayed by his speech to Sebastian: Antonio –â€Å"My desire, / More sharp than filed steel, did spur me forth, / And not all love to see you / But jealousy what might befall your travel† (Act 3, scene3) His passion, desire a nd lust for Sebastian again clearly visible, later in the scene a discussion of sleeping arrangements leads to a very brave piece of stage writing where Shakespeare clearly refers to the Antonio and Sebastian having sex.Antonio – â€Å"There shall you have me,† (Act 3, scene3) Very plain and provocative and suggestive writing by Shakespeare, Pequigney as mentioned above declares that Antonio is depicted as quite openly flamboyant homosexual is so Sebastian can part take in the bisexual theme of the play: â€Å"While he remains heterosexually virginal, he is unlike the virgins Viola and Olivia or Orsino in that he entertains homosexual impulses that are fully conscious and indulged.Antonio awakens those impulses, initiates him into interpersonal sexuality, and perhaps thereby prepares him to receive the sudden, surprising advances of the Illyrian lady† (Pequigney, 209-10). Pequigney’s opinions identify the relationship between Antonio and Sebastian as clea rly homoerotic and indeed homosexual/bisexual. Shakespeare leaves little room for speculation regarding this pair of lovers/friends the nature of their relationship would be clear to an audience of the renaissance and to a contemporary audience. The bisexual subplot in A twelfth Night is continued by the relationship between Orsino and Cesario (Viola).Orsino and Cesario share a similar relationship to Antonio and Sebastian however there are a number of major differences. Cesario is of course a woman disguised as a man. During the exchanges between them we see Orsino refer to Cesario as a man but then juxtapose these with images of a pretrachal sonnet referring to Viola/Cesarios beauty, soft voice and femininity. So essentially the relationship between them both is homoerotic. As there is a clear sexual attraction to each other. To a modern audience who has knowledge of psychology and a broader understanding f gay society will understand Sigmund Freud’s opinion on sexuality wh ich I feel helps explain the attraction between Orsino and Cesario. â€Å"A large proportion of homosexuals retain the mental quality of masculinity†¦and that what they look for in their real sexual object are in fact feminine mental traits. † (Freud, 1905) While Freud’s view helps us understand Orsino’s attraction to Cesario it is still difficult for an audience/reader to catalogue which sexuality Orsino belongs. Essentially the text suggests he is bi curious, Orsino in love with Cesario suggests a homosocial relationship perhaps with erotic undertones.However his love remains unconsummated until viola revels herself as a woman and thus their marriage is possible. However Penquigney states: â€Å"The love for Cesario could not have changed instantaneously with the revelation of his femaleness; if it is erotic then it would have been erotic before; what does change is that marriage suddenly becomes possible, and hence the immediate proposal† (Pequign ey, 207). If in agreement with Pequigney it would suggest that the relationship between Cesario/Viola and Orsino has always been homoerotic it was only the constraints of society that prohibited Orsino from the actual act of love.For a Shakespearian audience this must have been a difficult sub-plot to follow as of course women were not permitted to act. There for those audiences would be watching a small boy/young man, play a woman, which was disguised as a man. So their reactions to the performances of A Twelfth Night would be different for modern audiences. In conclusion Shakespeare manages to create a multitude of relationships within the plays The Merchant of Venice and A Twelfth Night. He crosses the lines between homosocial and homoerotic on a number of occasions.The juxtaposition of quite blatant homoerotic with seemingly homosocial relations keep the audience in a state of uncertainty where by sexuality, love and friendship are clouded. The differences that arise between a m odern or renaissance audiences/ readers result in a modern audience being quicker to judge the relationships as homoerotic. By keeping your mind free of modern social conventions we can gain a better understanding of the world of sexuality that Shakespeare was trying to convey.Bibliography The Merchant of Venice –William Shakespeare the Cambridge university printing press published 1953 The Shakespearian Stage 1574-1642 3rd edition Andrew Gurr Twelfth Night the Macmillan Shakespeare 1972 Such Is My Love: A Study of Shakespeare*s Sonnets. By Joseph. Pequigney. Chicago: University of Chicago Press, 1985 The sexual aberrations S Freud – The Material Queer: A Lesbigay Cultural Studies †¦, 1996 – West view Press The New International Version The Holy Bible Homoerotic space: the poetics of loss in Renaissance literature By Stephen Guy-Bray 1982 University of Toronto press http://en. wikipedia. org/wiki/Sodomy http://en. wikipedia. org/wiki/Timeline_of_LGBT_histor y