Monday, September 30, 2019
The Basic Principles of Reganomics
The election of the Regan-Bush Republican ticket of 1984 brought many unprecedented and controversial policies to the US economy. Many of these policies,including Reganomics still affect our economy as a whole and are still major points of debates today. Reganomics was not solely based on economics, but rather the included a sense of having moral foundations. Government intervention and regulation of the economy were seen as economically harmful and furthermore morally wrong. It was believed that economic affairs should be left to the wisdom of God and his guidance would produce a The moral obligation together with extreme Kenseyan theories were the guide to the basic principles of Reganomics. Their objective was to follow a laissez faire attitude,or a hands off government policy. They also wanted to rely on the wisdom of the of the market, meaning that the market is smart enough to take care of and troubleshoot itself,and they tried to use a policy of deregulation which would allow companies to make their own economic decisions with out the government limiting their choices. The administration was also weary of anti-trust laws which did not allow for monopolies in The ââ¬Å"deregulation of businessesâ⬠mentality was simple and encompassed two major points. The points were to lower taxes and allow businesses to make their own decisions without fear of government intervention. Their idea was that if you lowered taxes in general, business would have more money to produce more, to more they would hire more workers, and consequently due to the surplus of money, their would be more spending, investing, and saving. This proves that individuals would gain along with the business. Ronald Regan said, ââ¬Å"Lower takes would spur business to invest, and send Americans rushing to stores to spendâ⬠(Regan). In the short run deregulation produced greater competition and lower prices for consumers. The long term effects were that the savings and loan industry collapsed due to fraud and mis-management. Regan knew that deregulation could possibly have adverse effects if there was no degree of regulation at all, so preventative measures were set in place. One such preventative measure was the Office of Information and Regulatory Affairs (O. I. R. A) which insured that deregulation dhered to cost benefit principles to the maximum extent possible. ââ¬Å"If government is the problem, not the solution, you do not solve problems by applying a bigger problem to themâ⬠(Regan). Another notion behind Reganomics was the Laffer Curve, which conveyed the idea that tax cuts would increase tax revenue. The Laffer Curve is based on the ideology that government should provide a climate in which the incentives for individuals to pursue their own economic progress wouldnâ⬠t be hindered by governmental taxing, spending, regulations, and/or monetary policies. It is also based on supply side economics. Supply side economics was an economic policy designed to stimulate output and lower unemployment by increasing production in the economy. It allowed the free market to play a greater role in the economy while the government took on a lesser role. ââ¬Å"If government is the problem, not the solution, you do not solve problems by applying a bigger problem to themâ⬠(Regan). The Regan administration believed tax and spend policies led to a weak economy. Accordingly, they passed the Tax Reform Act of 1986 (TRA86) which reduced individual income tax liabilities and raised corporate income tax liabilities. They also passed ERTS. ERTA gave a 25% cut in individual marginal tax rates over a three year period. It set an indexing of individual brackets, personal exemptions, and standard reductions; it reduced all individual taxpayers taxes, and gave percentage reductions for lower and middle class incomes exceeding those given for the rich. Bill Clinton said, ââ¬Å"For 12 years the driving dea behind American economic policy has been cutting takes on the richest individuals and corporationsâ⬠¦ ââ¬Å". This is true, with the exception of ERTA, all the tax changes during the eight years of Reaganâ⬠s administration were unmistakably pro-business and When Reagan cut the taxes for wealthy individuals and businessâ⬠he believed that it would contribute to a stronger base economy, in turn the benefits of a strong base economy would ââ¬Å"trickle downâ⬠to reach everyone, even the poorest Americans. Ronald Reagan said, ââ¬Å"Lower taxes would spur business to invest, and send Americans rushing to stores to spendâ⬠(Regan). The Reagan Administration believed lower taxes were beneficiary in this manor and high tax rates only further darkened the lines on how our society was typecast, rather than break down those barriers. Furthermore high tax rates inhibited social mobility into the upper class. ââ¬Å"The real losers from soak the rich tax are not the rich, but the would be rich. â⬠This is true because there would be no trickle down Major elements in the initial Regan policies were spending slow downs aimed at eliminating budget deficits in 1984 and producing budget surpluses thereafter. As well it was aimed to slow down the growth of federal outlays and change their composition. However the initial policies of the Reagan administration coupled with stock market changes were so bold and dramatic that it caused the 1981 ââ¬â 1982 recession. After be in a state of recession, things did get better. Within 18 months of Reagans term, poverty began to decrease. The U. S also experienced an unprecedented export boom in the 1980â⬠³s which turned out to be the longest economic boom in U. S history. Along with this came 20 million new jobs and it was the first time the electorate ad an intensely satisfied voting majority. â⬠Reagan was the only U. S. president since WWII to reduce both inflation and unemployment while expanding the total number of jobs for all Americansâ⬠(Dunn) However when this great prosperity was acquired in such a short period of time, people got nervous and began to make false accusations against the Reagan administration which were called myths. Myths were created by economists that either did not look at all the statistics or made assumptions before they had all of the statistics. Some of the myths that came from these economists were that Reaganomics caused Americans to divest and de-industrialize. There were also presumptions that every dollar of taxes that were cut would lose a dollar of revenue. They also offered that record deficits were caused by the reduction in marginal tax rates. There is no basis for insisting that tax policy developments were responsible for the budget deficits of the Reagan years. (Ture 35) Some myths created even went so far as to say that the deficits were deliberate in order to reduce social spending while increasing defense spending. In fact the contrary is true. Transfer payment spending for social services rose 19. 7%, from $344. 3 billion to $412 billion, on programs that provided income, food, healthcare, housing, education and training, and social services to poor families. (Ture 39) This is proving that social programs were not hurt under Reagan. Economists also gave the impression that Reagan policies favored the rich at the expense of the poor and that the rich only paid a larger shave of taxes because they had a larger share of income. This is not entirely true. Even though the rich may not have seemed to have paid more taxes they actually did buy investing in more taxable securities and fewer tax exempt securities. This produced more tax revenue. Rather than being a tax and spend economy, the Reagan administration lended itself to a borrow and spend economy that produced many deficits. What was the cause of these enormous debts? Many factors added to the accumulation of the debts. Buying and thus building up the U. S. dollar to an artificiallyhigh level made U. S exports more expensive, U. S imports cheaper and it added to the rade deficit and the foreign debt. This was also known as ââ¬Å"Mexicanizationâ⬠of the economy. (Galbraith 3) Large budget deficits from the loss of tax revenue, was brought about by the loss of real output during the 1981 ââ¬â 1982 recession, and unanticipated disinflation. That fiscal year (after adjusting for inflation, tax collections did not increase) brought high interest rates which attracted foreign money. This pushed up the dollar and caused the trade deficit. The deficit was also caused by large defense and The Reagan administration had little responsibility for the budget deficits. The bills for spending that the Reagan administration originally proposed were altered by congress. The deficit was therefore caused by congressâ⬠permitted spending excess and not excess tax cuts. It seems that through supply-side economics savings didnâ⬠t increase but allowed for a huge growing debt that nearly tripled during Reagans administration. On the good side of things, deficit spending helped to stimulate demand and trigger economic recovery. It also stimulated a growth of employment in non-investment grade firms by 17. 3 million which was due to junk bonds. (Zycher,43) On the down side, the U. S is presently the worlds largest debtor. Public and Private debts carrying over from the past decade weigh heavily on the government,businessâ⬠, householdâ⬠s and financial institutionsâ⬠well being. Reganomics could have been greatly successful if government spending would have been checked. ââ¬Å"If government had borrowed in order to fund public capital, rather than military spending and tax breaks for the wealthy, the debt burden would be greatly reducedâ⬠(Sawicki). Looking back now we can truly understanding the full effects of Reganomics on our economy.
Sunday, September 29, 2019
Weapons of Mass Destruction
The term Weapons of Mass Destruction has two indications. In its broader, literal sense, it is used to refer to weapons whose destructive power far surpasses that of guns or conventional explosives. However, the term is more often used in a narrower sense, to refer specifically to nuclear, biological, and chemical weapons. Since the September 11, 2001, terrorist attacks, which raised awareness of Americaââ¬â¢s vulnerability, the United States has greatly intensified its efforts to stop the spread of nuclear, biological, and chemical weapons.When the president and other officials refer to ââ¬Å"weapons of mass destruction,â⬠they usually mean NBC weaponry. An organism or toxin found in nature is used in them that is meant to kill or incapacitate an enemy. Though there are different types and they are made up of different ingredients, they are all meant to kill and do significant destruction. The United States Military refers to them as ââ¬Å"weapons that are capable of high order destruction and being used to destroy large numbers of people. â⬠Many countries posses weapons of mass destruction for one main cause.Because they ââ¬Å"generate a culture of fearâ⬠, they are held in reserve by countries as a scare tactic. They are set aside to be used as a threat, if another country were to use them, they would in turn be bombed with weapons of mass destruction. During the Cold War, the term ââ¬Å"weapons of mass destructionâ⬠was primarily a reference to nuclear weapons. At the time, in the West the euphemism ââ¬Å"strategic weaponsâ⬠was used to refer to the American nuclear arsenal, which was presented as a necessary deterrent against nuclear or conventional attack from the Soviet Union.The term ââ¬Å"weapons of mass destructionâ⬠continued to see periodic use throughout this time, usually in the context of nuclear arms control; Ronald Reagan used it during the 1986 Reykjavik Summit, when referring to the 1967 Outer Space Trea ty. Reagan's successor, George H. W. Bush, used the term in an 1989 speech to the United Nations, using it primarily in reference to chemical arms. The end of the Cold War reduced U. S. reliance on nuclear weapons as a deterrent, causing it to shift its focus to disarmament. This period coincided with an increasing threat to U. S. nterests from Islamic nations and independent Islamic groups. With the 1990 invasion of Kuwait and 1991 Gulf War, Iraq's nuclear, biological, and chemical weapons programs became a particular concern of the first Bush Administration. Following the war, Bill Clinton and other western politicians and media continued to use the term, usually in reference to ongoing attempts to dismantle Iraq's weapons programs. After the September 11, 2001 attacks and the 2001 anthrax attacks, an increased fear of non-conventional weapons and asymmetrical warfare took hold of the United States and other Western powers.This fear reached a crescendo with the 2002 Iraq disarmame nt crisis and the alleged existence of weapons of mass destruction in Iraq that became the primary justification for the 2003 invasion of Iraq. However, no WMD were found in Iraq. Due to the indiscriminate impact of WMDs, the fear of a WMD attack has shaped political policies and campaigns, fostered social movements, and has been the central theme of many films. Support for different levels of WMD development and control varies nationally and internationally.Yet understanding of the nature of the threats is not high, in part because of imprecise usage of the term by politicians and the media. Fear of WMD, or of threats diminished by the possession of WMD, has long been used to catalyze public support for various WMD policies. They include mobilization of pro- and anti-WMD campaigners alike, and generation of popular political support. The term WMD may be used as a powerful buzzword, or to generate a culture of fear. It is also used ambiguously, particularly by not distinguishing amo ng the different types of WMD.A television commercial called Daisy, promoting Democrat Lyndon Johnson's 1964 presidential candidacy, invoked the fear of a nuclear war and was an element in Johnson's subsequent election. More recently, the threat of potential WMD in Iraq was used by President George W. Bush to generate public support for the 2003 invasion of Iraq. Broad reference to Iraqi WMD in general was seen as an element of President Bush's arguments. As Paul Wolfowitz explained: ââ¬Å"For bureaucratic reasons, we settled on one issue, weapons of mass destruction, because it was the one reason everyone could agree on. To date, however, Coalition forces have found mainly degraded artillery shells.There was almost no dissent on the issue. Molly Ivins wrote : ââ¬Å"the ONLY source to report skeptically on the administration's claims about Iraq's weapons of mass destruction before the war? Knight-Ridder and its terrific reporters Warren Strobel and Jonathan Landay. ââ¬Å". On Jun e 21, 2006, United States Senator Rick Santorum claimed that ââ¬Å"We have found weapons of mass destruction in Iraq, chemical weapons. According to the Washington Post, he was referring to 500 such shells ââ¬Å"that had been buried near the Iranian border, and then long forgotten, by Iraqi troops during their eight-year war with Iran, which ended in 1988. â⬠That night, ââ¬Å"intelligence officials reaffirmed that the shells were old and were not the suspected weapons of mass destruction sought in Iraq after the 2003 invasion of Iraq. â⬠The shells had been uncovered and reported on in 2004. In 2004 Polish troops found nineteen 1980s-era rocket warheads, thwarting an attempt by militants to buy them at $5000 each.Some of the rockets contained extremely deteriorated nerve agent. Limits on WMD by the US scare allied countries. The US nuclear umbrella is the primary contributor to the security of Europe and for Asia. Lack of confidence in the US umbrella causes European n ations to either build up their current arsenals, or embark on entirely new nuclear weapons programs. Nuclear proliferation in Europe causes massive instability there because of the threat it poses to Russia. Asian proliferation threatens conflicts with China.The odds that an asteroid that could potentially wipe out all life on earth are high. A massive asteroid may have been responsible for the extinction of the dinosaurs. The only defense earth has against these asteroids is nuclear weapons. Were we to disarm completely, we would be unable to shoot down an incoming asteroid, condemning all life to extinction. The military-industrial complex is a powerful constituency in the US. Limits on one type of WMD scare the military-industrial complex. They will feel frightened that the US will be unable to defend itself without its current array of weaponry.To compensate, they will develop new forms of WMDs that are even more destructive, like nanotechnology. Any arms control initiative req uires a substantial outlay of money to implement. Decommissioning weapons systems takes funds. Verifiable agreements demand substantial investment in inspections and monitoring. The US cannot afford to spend more money, given the precarious situation its budget is in. Busting the budget could have a terrible effect on the economy, perhaps triggering an economic collapse
Saturday, September 28, 2019
Healthcare Reforms In Hawaii And Massachusetts Essay
Healthcare Reforms In Hawaii And Massachusetts - Essay Example Hawaii was the first state to pass legislation, Hawaiiââ¬â¢s Prepaid Health Care Act 1974, which requires employers to provide employees with health insurance. The state has remained consistently pro-health reforms and this is evident in the legislation that was passed in 2009 that created the Hawaii Health Authority. This authority has been mandated to plan for healthcare needs of the state and to determine future capacity needs for the stateââ¬â¢s health providers, support services, equipment, and facilities. Hawaiiââ¬â¢s support for health reforms is also seen in Hawaii Health Authorityââ¬â¢s task of determining, implementing and maintaining the waivers that are available to the stateââ¬â¢s residents under federal law. Similarly, Massachusetts has demonstrated its support for health reforms by adopting health care reform laws like the one it adopted in 2006. This law required residents to have insurance coverage, employers to provide employees with health insurance cover and pledged that the state would provide residents earning below 150% of the federal poverty level (FPL) with free health care insurance. The state amended this law in 2008 and 2010 in order to realign its health reform goals to those of the Federal Affordable Care Act. The Commonwealth Health Insurance Connector Authority is Massachusettsââ¬â¢ equivalence of Hawaii Health Authority (Bauer & Hollier, 2012). Despite their support for health reforms, there exist disparities in how these reforms play out in the two states.
Friday, September 27, 2019
Healthcare Factors that Differentiate the Status of Health in a Essay
Healthcare Factors that Differentiate the Status of Health in a Population - Essay Example Social factors include the resources that improve the living standard of a human being. However, it can be concluded that availability of health sources are dependent on the social factors that enable a person to avail all the resources necessary for having a healthy lifestyle. Such resources include proper healthy food, medicines, prompt healthcare facilities and other necessary basic amenities of life. In case of Texas, majority of people are left unprivileged due to inadequate health resources and low health insurance coverage due to poor socio-economic structure of most people in Texas. As a result, it has been observed that every year 2500 Texans die due to inadequate health facilities, lack of proper food and unavailability of medicines (Code Red Texas, 2012). To ensure good health status in the state of Texas, it is highly important for the state and social welfare organizations to ensure economic stability and awareness regarding health in the area. The state government shoul d take imperative steps to determine all the social factors that are contributing in poor health outcomes. As a result, the government should formulate a plan to enhance and improve the life standard of the people in Texas. This can only be achieved by funding and investing in economic activities, offering better employment opportunities to the people and instilling sense of social responsibility in the minds of people. References US Department of Health and Human Services (2012) Healthy People 2020 retrieved from http://www.healthypeople.gov/2020/about/QoLWBabout.aspx Lomas, J. (1998). Social capital and health: implications for public health and epidemiology. Social Science & Medicine, 47(9), 1181-1188. Code Red Texas (2012) Code Red; the critical condition of health in Texas 2012. Retrieved from http://www.coderedtexas.org/files/Code-Red-2012.pdf #Health Literacy Health literacy provides an important platform for handling health related issues for people with low income and low l iteracy rate (Marmot et al, 2006). Health decisions according to Marmot, (2007) are established basing on appropriate standards as required in accordance with existing health policies. Healthcare decisions are therefore valid and valuably relevant especially when considering proper use of newer technologies (US Department of Health and Human Services, 2012). The core substance defined according to societal needs is based on unique health actions. I have analyzed HRSA to study the health communication and the use of technology in health and how it benefits different people. The website (HRSA) provides coherent and in-depth information on each and every disease and other health related issues. It targets the audience within the US and also provides assistance to people living outside of the US through emails and online support. For people unfamiliar with English, it provides all the details in Spanish as a second language. Visuals have been applied and have offered a better level of a ttaining the required information. The use of pictures provides better understanding even to the non healthcare readers to acquire the first hand knowledge and the concept. It could have been more understandable for them if the pictures contain further information regarding a specific disease. The readability ratio on the
Thursday, September 26, 2019
Consumer bahaviour to develop a marketing plan Essay
Consumer bahaviour to develop a marketing plan - Essay Example In order to find the appropriate target market for The Alternative, this paper will be using the hybrid segmentation approach called demographic and psychographic profiles. In terms of demographic factors, it was found out that individuals in different often reveal different reasons why they look for healthier options. In the case of individuals within the 18-34 age brackets, being fit and healthy is consistent with their desire to look good. Within the 35-54 circle, the desire shifts as a way to deal with stress. The 55 above groups see it as medical-physical therapy. Looking at these age groups, The Alternative wants to focus on the 18-34 age brackets whose primary intention is to watch their weight and figure (). A part of a healthy lifestyle is an equally healthy diet unavailable in other fast food chains with their fat and calorie-laden offerings. Psychographic factors are also essential considerations. It should be noted that fast food chains often project bad images by providing unhealthy foods like burgers, meat pies, and carbonated drinks. However, consumers are often left with no choice especially if they have a fast-paced lifestyle. Fast-foods are often linked and preferred for their convenience and easy accessibility and perfect for people who love "fast service." The Alternative hopes to cater to this market segment. It is irrefutable that a lot of people, especially university students and young professionals often have less time to prepare their own food and would willingly grab a quick bite from fast food chains. However, these busy individuals also desire to be healthy in spite of their lifestyle. Thus, an alternative food chain would be perfect for them. The Alternative would cater to busy university students and young professionals aged 13-34 who desire to look good by eating healthier food options served in fas t food chains. Maslow's Hierarchy of Needs: Revealing the Motive Looking Maslow's hierarchy of needs, food is categorized at the lowest level of the pyramid together with other physiological needs like air, water, sleep, and clothing. Following these needs are safety needs, love and belongingness, and status or esteem needs. Although food is generally classified a physiological need, The Alternative will design a marketing mix which will not only project its product offering as a way to satisfy this lowest necessity but also the higher ones specifically love and belongingness as well as esteem needs. In the discussion above, it is already clarified that what The Alternative will be serving is the segment which primarily desires to "look good." Thus, the motive underlying the establishment of the fast-food chain goes beyond the mere satisfaction of the appetite and the physiological need to the fulfillment of love and belongingness and esteem needs. The Alternative will not be only offering healthy foods but healthy lifestyle which is needed to look good. Offering low calorie, healthy foods will help individuals to maintain their weight and figure, enhance the beauty of the skin, and fights harmful substances which causes physical imperfections. Having a good image and figure irrefutably translates to gaining love and belongingness, especially now that social acceptance is often based on how a person looks like. Having shapely legs, nice built and well-proportioned figure
Wednesday, September 25, 2019
Urban Politics Research Paper Example | Topics and Well Written Essays - 1250 words
Urban Politics - Research Paper Example According to pluralism, the power is split between the different actors of urban political arena. Robert Dahl, in his book ââ¬Å"Who Governsâ⬠explains this theory very well and states that specialized influence exists according to which different leaders dominate different areas. Power is not only in the hands of one group of individuals. It can be stated that the study of urban politics is not similar to that of comparative national politics. The reason is that urban politics is in abeyance whereas comparative national politics is flourishing and widely in use. Stone does not distinguish urban politics within the wider field of American politics or comparative politics. Clarence Stoneââ¬â¢s research shows that how unfortunate it is that Comparative Politics sections comprises of double the members as that of urban politics of APSA (American Political Science Association). Clarence Stone supports Lanyiââ¬â¢s balloon which can be depicted form his various research essays. He believes that politics, civil society and business are knitted together in complicated ways. So, urban regime analysis is an effort to observe how these various sections are linked together which sums up to a greater part analysis. Stone keeps on pointing to intersections to the forces, the need to differentiate each political regime from another, the varied analysis of historical trajectories, the governing differences in various cities, the resources and interests of the political actors and many other ways to resolve complexities without simplifying.
Tuesday, September 24, 2019
Presidential Powers Assignment Example | Topics and Well Written Essays - 500 words
Presidential Powers - Assignment Example President of America is the head of the state as well as the head of the government whereas in India, president is the head of the state whereas the prime minister is the head of the government. Being the head of the state and head of the government, American president enjoys a variety of powers in internal as well as external matters. Article II of the American Constitution, grants numerous powers to President of America. The power of president can be divided into two broad categories; one with respect to Domestic affairs and the other with respect to Foreign policy. This paper analyses the power of American president in through various perspectives. Type of powers of President of America ââ¬Å"Article II of the Constitution vests the powers of the executive branch in the President of the United States and details the powers of that officeâ⬠(Presidential powers, 2007). In other words, executive power is vested up on the president of America. All the governmental agencies are w orking under the president and these agencies taking instructions from the president. For example, president is the commander in chief of the armed forces in America and these forces function based on the instructions of the president.
Monday, September 23, 2019
Fourth amendment Research Paper Example | Topics and Well Written Essays - 1000 words
Fourth amendment - Research Paper Example The origin of the amendment can be traced to the efforts by the Americans to suppress disputes in the infamous rebellious slanderous prosecutions. There was a violent disagreement in the state on what the phrase ââ¬Å"Represent the Peopleâ⬠meant. The Revolutionary period was characterized by mob actions that were instigated by; (a) taxation without representation, (b) the general searchesââ¬â¢ enforcement of the tax laws; they lacked enough evidence of unlawful activity. The authority to perform the searches was provided by the British Parliament which was the legislative authority at that period. The mob grievances were further extended by the Americanââ¬â¢s inadequate indulgence in the decisions about how and when the searches could happen (Taslitz, 2006). The Revolution was motivated by the political theory and the disputes over the seizure and search policy. There was also concern over the insults that the people were being subjected by the state forces. A section of the insult was on the basis of the class; the uneducated, subordinate, and the low born officers were allowed to perform searches in the homes of high ranked free householders. The colonists were offended by the people who did the searches and the mode of choosing the suspects. The choice of suspects was done arbitrarily without enough supporting evidence of the wrong done by the individual and it lacked guidelines that would limit the officerââ¬â¢s discretion. The injustice was so intense and it was once equated to the ongoing slavery at period (Taslitz, 2006). In other words, the Amendment addressed the issues during the colonial America that involved the issuance of searches without a cause or a warrant of arrest. The Amendment is meant to safeguard the people of America from privacy violations in the form of seizures and searches of their cars, homes and other properties. The Amendment also covers issues concerning the unlawful arrest of people. The amendment is
Sunday, September 22, 2019
Abortion laws should be properly regulated Essay Example for Free
Abortion laws should be properly regulated Essay Pro-Life or Pro-Choice? Abortion is one of the heaviest controversial topics discussed in the American politics. Abortion is the removal of a fetus before it has been born. The opposing sides of the debate each strongly believe that they are right. Pro-Choice believe that it is a womanââ¬â¢s right to choose what to do. Pro-Life are concerned about the life of the unborn child. Resulting of this debate leads to the case of Roe v. Wade in 1973. Roe v. Wade started when a woman in Texas wished to terminate her pregnancy but the laws in Texas didnââ¬â¢t allow abortion except only when the woman needs to be saved. The Courtââ¬â¢s decision in this case was the disprove limitations of abortions to women. Somehow women find a reason to have an abortion such as their religious practices, attitudes towards their values and future, their philosophy, and so on. I support that women should be able to have the right to have an abortion in the first trimester. The reason being is because some women would have been raped and they donââ¬â¢t want to have a child who reminds them of a rapist and they canââ¬â¢t cope with that, or theyââ¬â¢re not financially stable, or probably because of their religious practices. According to Roe v. Wade case, some of the people had a few reasons why they would want pass the law of prohibiting abortion and to justify it. When they allowed abortion, the abortion mortality rates were high. Another reason was that they wanted to protect prenatal life. They would only abort the fetus when the motherââ¬â¢s life is at stake. Finally, they didnââ¬â¢t want to encourage illegal sexual conduct. That is what the pro-life believes. Pro-choice say that women should have the right to privacy but pro-life tries argue that the constitution doesnââ¬â¢t specifically say any right to privacy. Pro-choice tries to prove that having a baby causes the woman to have a distressful life and future and that can cause some psychological harm. Some of the women will not be financially stable to have a child either due to being young or not having a stable and well-paying job. The debate on abortion is still going on today. In modern politics, our president-elect, Donald Trump, has plans for Roe v. Wade. He wants to appoint a justice who would overturn Roe v. Wade. If it was overturned, a womanââ¬â¢s right to abortion would depend on the state she lives in. Trump said that Roe v. Wade was ââ¬Å"wrongly decidedâ⬠which means that Trump is pro-life. He wants to prohibit abortion during his presidency. If abortion was prohibited by him, women would still always find a way to abort the fetus but in a harmful and unsafe way such as using a coat hanger or back-alley procedures. In my opinion, all women in every state should have access to abortion but only in the first trimester. I say only in the first trimester because, after that, it is when the fetus will start to develop feelings and organs. If a woman waits until the middle of the third trimester, that is almost fully grown a baby inside the womb who has all the organs, feelings and about to be born, it is basically known as a baby, no longer a fetus. Abortion should be legal for the first trimester. In Roe v. Wade, it helps many women to be able to get an abortion. Theyââ¬â¢re not trying to encourage people to have sexual interaction and the woman ends up becoming pregnant and take advantage of the system. They are trying to give women access who would be the ones who had been raped, too young, financially unstable, religious practices, health reasons, and so on. Women have a right to privacy which means that other people shouldnââ¬â¢t have to decide that she has to keep the baby. It is her body, her life, her future, her choice. Advocates of abortion may think that is seriously wrong, but women should do what is best for them and their babies. If abortion is to remain legal, it should be regulated and controlled and be a means to enhance the life of the mother and be beneficial to the society.
Saturday, September 21, 2019
Management Essay Example for Free
Management Essay Your safety is important, updates have successfully prepared the enclosed form to report identity theft to creditors. Would you mind going to our website to fill out the customer information so that your order can be processed with our new database software? We are now offering RapidAssist, a software program that provides immediate technical support through our website to your employees and customers. To provide better service, a new software named RapidAssist is now offered to provide you with immediate technical support from our website to employees and customers e. To provide you with easy access to the new parking lot, a new restriction policy has been activated for ââ¬Å"Aâ⬠vehicle permits. The credit union now prohibits the cashing of double ââ¬âendorsed checks presented by our customers to make sure you donââ¬â¢t suffer monetary losses. Our warranty goes into effect when we have receive the productââ¬â¢s registration card from the purchaser to supply you guaranteed protections. To help better your systems, we will be shutting down both systems Thursday afternoon to install upgrades. Regarding your request, the items listed above (printer toner and supplies) are being sent to your Oakdale office, referring to your telephone conversation on April 1. Kindly inform the subscriber whether or not your spokesman will be making an appearance in the near future. c. It is outstanding that we still managed the contract after the customer increased his demands, however our manager responded with better transitions. By the way, we had some errors in the schedule but donââ¬â¢t have to erase everything and start from the beginning. To ease the confirmation of this agreement, your negotiators push that the membership respond in the favorable. Our head manager was upset because I was sick in the time of the team meeting.
Friday, September 20, 2019
Competition in the global markets
Competition in the global markets Executive Summary This report provides a critical evaluation of the Innovative Strategies of the organizations, which they are adopting in order to compete in Global Environment. Starting with the definition, including innovation as part of an organisation, the report moves on to discuss key methods and applications which ekes the process of innovation in an organisation. Further, the report highlights the key managerial qualities and parameters like leadership and decision making systems of the organisation which support the successful process of innovation. The report also contains a brief analysis of British Airways investigating the innovative strategies practiced in the organization that determine the level of competition, and consequently, the level of profit in an industry. Introduction: The organizations worldwide face a number of challenges due to the increasing intensity of competition in the global markets. However what best they can do is to find out and research the new ways of step ahead of their competitors hence upon getting the much-needed knowledge, base their theories and strategies in a much more effective and efficient manner. The internal and external environment of the organisations has undergone rapid and extensive change in last three decades. This change adaptation or innovation has been a moot issue, as the researchers want to explore all the dimensions of the phenomenon. Innovation is the most exciting technique one must adapt in a business because it gives the chance to put all new skills to work. Exposure to innovation alters the way one looks at businesses. Innovative thinking involves a comprehensive analysis of a business in relation to its industry, its competitors, and the business environment in both the short- and the long-term. Ultimately, innovative strategy is a companys plan to achieve its goals (Kandampully, 2002; pp. 18-26) Innovative organization is defined by Baraà ±ano as ââ¬Å"the integrated set of managerial and organisational elements which work together to create and reinforce the kind of milieu stimulating successful technological innovation.â⬠(Baraà ±ano) Organisational innovation is the process of introducing substantial changes in the structure and processes of organization. Organisation plays an important role in the successful process of Innovation and its implementation, as explained by the OECD [O]ne key element of innovation is organisation. â⬠¦ Organisation is essentially a process for the gathering, management and use of information, and for the implementation of decisions based on such information. Such processes have a strong intangible dimension, but taken together they make up the learning capacity of the firm and as such are a central element in innovation capability. These are specific institutional rules of the game which regulate possible modes of organisation on a broad level. (OECD, 1997: 43) In order to undertake successful innovation process it is important to keep the organistaion in tact with the change process. The culture and business values of the organization should also be changed. It is important because in many organizations the technological innovations could not fulfill the expectations of the management because the organizational practices failed to eke the successful adaptation of change. An innovative organization must have a clear mission and predetermined performance objectives in order to save the employees from pursuing their own ends and justifying their actions by claiming of being innovative. In order to undertake the process of innovation in controlled and effective way it is important for each and every member of the organisation to have clear understanding of organisational goals. The employees can be included in the process by providing them with the independence to create and implement different techniques to achieve organisational goals. To make the most of the innovation process it is essential that the organisation must provide an explicit statement of goals. The mission statement of an organisation provides the broader perspective of what the organisation is aiming to achieve in future on the other hand the operational goals define the ways the organisation will undertake to achieve these objectives. The operational goals set performance targets in shape of time for the organisation which can also be used as the performance evaluation technique for the organisation. Mission and goals of an organisation sets the direction of innovation. Innovation in isolation has no value. Its the success of innovation in achieving he organisational goals which makes it valuable. In the same context the success of innovative organisations can only be judged by the evaluation of the success of innovation in achieving the organisational goals. Creating an innovative organization requires a clear understanding of mission and goals so that individual innovations can be examined to see whether and how much they actually contribute to achieving the organizations purposes. Innovative organizations are not trying to be innovative. Rather, they are trying to achieve purposes. Successful innovations involves a number a people rather than relying on an individual. It is impossible for an individual to convert an innovative idea into a functioning innovation without the support of all the people from all the organisational hierarchies. The participation from all levels of organisation makes the innovation possible by fitting the initial idea into the operational realities and organizational environment. As mentioned by Tidd et al. (1997) that No single element in isolation is likely to be effective, and no single tool or technique however fashionable, will create and sustain an innovative environment. (Tidd et al., 1997: 332) He basic unit Hence it can be said that innovation is a team effort and it should be regarded as a basic unit of performance for most organizations (Katzenbach and Smith , 1993; 27). Teams of mechanics, not individual mechanics, repair and maintain airplanes and sanitation trucks. Teams of social workers, not individual social workers, find jobs for welfare recipients. Teams of people, not individual employees, actually produce the organizations results. Among the findings of the innovators advantage are several that highlight the ways innovative companies differ from less-innovative companies in dealing with their customers. In creation of compatibility towards the difficult economy innovative companies have managed it by the by rethinking process. In reaction to the economic and market conditions in the past years, Fifty Four percent of very innovative companies, compared with just 29 percent of non-innovative or less innovative companies, have significantly re-evaluated and altered their marketing and sales strategies. Innovative organizations depend, by definition, upon the ideas of everyone from chief executive to frontline worker. Yet if the frontline workers believe that the differences in hierarchical status reflect not only differences in responsibilities but also differences in how their ideas are judged, they will keep these ideas to themselves. No one wants to be told that an idea is silly or to have an idea ignored. So rather than risk embarrassment, frontline workers will simply keep their mouths shut. If the leaders of an organization silence their frontline workers mouths, they also turn off these workers minds. The Organisations has an informal hierarchy. The operational issue is how much these hierarchies affect the behavior of the individuals, particularly those on the lower rungs in the organization. Does the hierarchy intimidate people from offering suggestions? Does it prevent people from recommending solutions? If a team is to work together to solve a problem, everyone must feel free to contribute; every member of the team must feel that his or her contribution will be valued. The members of the team also need a shared sense of accountability (Katzenbach and Smith 1993, 32). They will never feel that they are sharing accountability if they perceive major differences in status. To be innovative is to take responsibility for improving performance. Hierarchical organizations create not only differentials in status but also differentials in responsibility. To create an innovative organization requires making these hierarchical differences as unimportant as possible (Lawler 1988). Innovative companies are more eager to use technology to help in improving their customer relationship management. There is 3:1 ratio between the very innovative companies and non-innovative companies who have implemented a customer relationship management system (54 percent versus 15 percent), and the more innovative companies have also used the facilities of sales system which is more than twice as likely as non-innovative companies. These systems are very valuable to the innovative companies as they undoubtedly got the true benefits by its use. Procurement becomes even more complicated for a global leader like British Airways (BA) with 337 aircraft in service and operations in 165 cities in 96 different countries. BAs procurement process had become increasingly complex with global expenditures of approximately US$6.5 billion going to more than 30,000 suppliers globally. BA thought that it might be possible to better control this complex process, reduce costs and achieve greater efficiency in their purchasing processes. BA also recognized that eCommerce and electronic procurement (eProcurement) could offer the company significant benefits. BA turned to Accenture to evaluate the situation and help them improve their processes and leverage eProcurement opportunities. Accenture and BA initially identified a potential purchase cost reduction of approximately US$260 million or 5% of their annual expenditures that could be realized through the smarter procurement of goods and services across the BA network within two years. Customer relationship management innovations have greatly improved business performance. The following illustrates how the use of technology in customer relationship management can result in improvising business performance. Accenture has identified three major techniques in the customer relationship management are that many leading organizations are using in improvising their financial performance, produce competitive benefits, and increase the demand for their products and services vigorously. As the customers grow in number, their demands are also a never ending fiasco. In this regard every company should understand the customer behaviour very well. Their likings, behaviour, buying capacity, preferred delivery channels, all this should be recorded and each customer should be treated accordingly. This all has become possible with the support of Information Technology as it has become simple to accumulate the data containing these insights, but unfortunately the data has never been used to its full potential. In fact even today many organizations are lacking the integrated view of their customers. In most of the companies, all the customers are not created equally, some are more profit generating than others and some may cause losses to the company. Leading companies are emphasizing on aligning the sales and service resources according to customers statistical data that how much contribution he has provided to the company in the essence of value and profit. Many of the marketing executives have clearly understood that todays customers have a great recognition to varieties and have more challenging behaviour than ever before. Still today many marketing departments are following old practices of to approach and convince their targeted public. In fact, the major typical marketing companies are still lacking the advantages of technology changes that are enhancing other business tasks, such as production, sales, supply chain, inventory, accounts, education, human resource etc (Alison David, 2005). The use of Technology in planning is imperative as it is a strategic tool and has to be powerfully incorporated with the overall business plan. There are various key business challenges faced by the company such as increase in production, reduce costing, enhance business opportunities, regularizing the processes, streamlining collaboration between workers and wherever required, a technology or Internet-based solution these challenges should be provided (Linda Hughes). Furthermore, if a company has an ideal technology plan it will have a strong base for growth through the internet. This includes e-commerce, a new and modern way of doing business that will provide another innovative way of business activities such as sales, distribution and marketing (Butler, 1993). Thus the requirement of a technology plan is immense. In todays world where internet economy is booming, the internet economy is making technology planning a critical business tool. For all the obvious benefits of technology plans, few small and growing businesses have them. However, today numerous emerging business drivers are forcing companies of all sizes, in all industries, to prepare for integrating the Internet into nearly every aspect of their daily operations due to the growing competition, increasing cost pressures and collaboration of businesses with partners. Finding and keeping good employees is becoming a strategic advantage. In a tight labour market, a strong technology foundation provides tools for finding and keeping the best employees, a key competitive advantage. And, growing through technology can be more cost efficient than increasing staff. Increasing customer expectations is another factor as he wants to get all the facilities such as shopping, buying, banking, entertainment, news, sports etc., any time, day or night, on demand. The business should have a well equipped setup to accommodate this new standard for continuous accessibility and instant response. The improvement in productivity has been very effective and most economists attribute this largely to technological advances. Though to enable the employees to communicate and collaborate more efficiently and to streamline all the processes the technology must be deployed very intelligently. New business models are allowing the customers to take charge as they are able to decide what information they receive, when and where to travel, even how much to pay. Technology planning can position the business to leverage this development to develop lasting customer relationships. We may conclude that technology innovation and implementation is such an advantage and choosing an appropriate hardware and software that can impeccably insert users or sustain new technologies and further applications should be a major part of the companys long term planning. Innovative organization creation is a task of innovation itself which has been successfully undertaken by the management of British Airways Creating an innovative public agency is, itself, a task of innovation. Each innovative organization will be different. It will be pursuing different purposes. Or it will be pursuing them in a different organizational context, within a different political environment, or within different legal constraints. There is no recipe for replicating an innovation. Similarly, there is no recipe for replicating the innovative organizations mentioned here. Moreover, there may be many different ways to convert a moribund organization into an innovative one. There may well be another set of hints (that includes the hint about creating mission and goals) that may, in some contexts, prove equally effective. Leadership is not like physics. In physics, the acceleration of an object is always equal to the force on it divided by its mass. You cannot get different answers in physics; you always get precisely the same one. References Ahuja K. (2005) Strategic Management. Kalyani Publishers. Calcutta.Pp 425-775 Johnson, G, Scholes, K. and Whittington, R. (2008), Exploring Corporate Strategy Enhanced media edition, Harlow: Prentice Hall Barr, Pamela S. (2000). When Firms Change Direction. Oxford University Press Baraà ±ano, Anna, M., (The Non-Technological Side Of Technological Innovation: State-Of-The-Art And Further Empirical Research Buhalis, D., (2004).eAirlines: strategic and tactical use of ICTs in the airline industry Information Management, Volume 41, Issue 7, September 2004, Pages 805-825 Foss, Nicolai J. (2005). Strategy, Economic Organization, and the Knowledge Economy: The Coordination of Firms and Resources. Oxford University Press Case Study:Accenture And British Airways, Global Reach, Global Challenges, retrieved as on 3/11/2009 from http://www.accenture.com/NR/rdonlyres/A527609A-0C78-460B-A447-6D97DCCCCD51/0/british_airways.pdf Gary D. Kissler, (2001). E-leadership, Organizational Dynamics, Volume 30, Issue 2, November 2001, pp. 121-133 GovLeaders.org, (1997). Creating an Innovative Organization: Ten Hints for Involving Frontline Workers, retrieved as on 3/12/2009 from http://govleaders.org/behn_innovation3.htm Dimitrios Buhalis and Maria Cristina Licata, (2002). The future eTourism intermediaries, Tourism Management, Volume 23, Issue 3, June 2002, Pages 207-220 Kandampully, J., (2002). Innovation as the core competency of a service organisation: the role of technology, knowledge and networks, European Journal of Innovation Management, Vol. 5, (1), pp. 18-26 Tidd, J.; Bessant, J. Pavitt, K. (1997) Managing innovation: Integrating technological, market and organisational change. Chichester: John Wiley and Sons
Thursday, September 19, 2019
Governments Must Balance Law with Individual Rights Essay -- Governmen
The topic of Government, laws and individual rights has always been on the minds of many people. Today is no exception, with the economy in poor shape and with a President who promises many changes to come. Will the changes really come? And if they do will they benefit the people of the United States of America or will they cause more violence and destruction to our economy? They say we have the right of free speech, to speak our minds and vocalize our opinions on topics that are important to us. They say we have freedom to choose our own religion and beliefs, to choose who we praise and what we believe to be right and wrong. They also say that we have the freedom to bear arms; to protect ourselves, and our country. Are these just words or are they really our rights? The constitution ...
Wednesday, September 18, 2019
Free Macbeth Essays - Are things as they seem? :: Macbeth essays
Are things as they seem? All things have an appearance, usually a good or a bad one. Depending on the appearance something has we form an opinion about it. Sometimes the appearance something has can mislead one in forming an accurate opinion about it. In Macbeth, Shakespeare shows us that things are not always as they appear to be. This is shown through the duplicity of Macbeth and his wife, the kings sons and the servants being blamed for Duncan's death and King Duncan's inaccurate opinions. In the beginning of the play Macbeth is a well respected hero who appears to be a great guy. However, by the end of the play it is clear that Macbeth is a selfish, troubled man with a conscience that seems to serve no purpose. In lines 81-82 on page 240, Macbeth tells how he must mislead the world and hide his dark side from it. "Away, and mock the time with fairest show: False face must hide what the false heart doth know." On page 249 Macbeth does a good job of hiding his dark side before finding the dead king with Macduff. "Is the king stirring, worthy Thane?" asks Macduff. "Not yet," replies Macbeth. "Goes the king hence today?" asks Macduff. "He does: he did appoint so," answers Macbeth. Although Macbeth has full knowledge of the king's death, he plays it off well and appears to know nothing. Lady Macbeth appears to be a nice hospitable woman. However, her heart is dark and full of evil. On page 236, the king talks to Lady Macbeth, telling her of the honor and love that he has for her. "See, see, our honored hostess! The love that follows us sometime is our trouble, which still we thank as love. Herein I teach you How you shall bid God 'ield us for your pains And thank us for your trouble." His opinion of Lady Macbeth highly exceeds that of which it should. He has such a high opinion of Lady Macbeth because he is mislead by her good appearance. It is ironic that Duncan thinks so highly of Macbeth and his wife, as on page 232 when he says "There's no art To find the mind's construction in the face:" This is ironic because it directly applies to the king and Macbeth. (The king does not know Macbeth's true mind construction.
Tuesday, September 17, 2019
Origins of Classic Rock
Origins of Classic Rock BY Dhank22 The Origins Of Classic Rock The Classic Rock format features music ranging from the late 1960s to the late 1980s with a primary focus on Hard Rock, Blues Rock, and Folk Rock popularized in the 1970s. The classic rock format evolved from AOR radio stations that played popular rock albums from the 60's and 70's to present date. One of the Original AOR stations which spawned Classic Rock as we know it today was ââ¬Å"Cleveland's Classic Rockâ⬠. This Famous radio station mixed oldies and AOR station playlists to develop ââ¬Å"TimelessRockâ⬠; which is what most of todays youth views Classic Rock as. The Definitive origin of the term Classic Rock is hard to pinpoint because the term evolved with the way it was used in social and entertainment settings. Therefore I believe the best way to describe how Classic Rock came to be is by providing the core principle of the Genre. The most telling aspect of the adjective ââ¬Å"Classicâ⬠is define d as something about which the same opinion has stood over a long period of time.Thus, People listen to Classic Rock and feel the same way about it today as they did when it as first recorded. The geographical origins of Classic rock can be found in most of the major cities of the 60's and 70â⬠² but the cities that stand out the most are Chicago Illinois, Cleveland Ohio, Kingston New York, and Houston Texas. I believe these cities are the true origins of Classic Rock because of their prominent radio stations that featured Classic Rock and oldies. The founding genres of Classic Rock are primarily Hard Rock, Blues Rock, and Folk Rock.The degree and specific effect of each genres contributions varies but remains onstant in its relation to the emotional response of the listener Hard Rocks main contribution to Classic Rock can be found in it's ability to cause listeners to feel motivated to act about the lyrical content of the song. Blues Rocks main contribution to Classic Rock can b e seen in it's tendency to focus on lyrical and musical empathy for common sorrows. Folk Rocks main contribution to Classic Rock is best shown by it's lyrical relation to social issues of the time and the effect of each person in society.
Monday, September 16, 2019
From Determinism to Cognitive Theory
From Deterministic Behaviorism to Cognitive Theory: An Evolutionary Trail Alesia G. McDaniel University of the Rockies Abstract The Behaviorist theory, introduced by Pavlov and popularized by Watson and Skinner is discussed based on its roots in the philosophy of determinism which maintains that all behavior is the result of a specific cause. The theory of evolution and the consequential nature-nurture debate following contributes to the search for the meaning of behavior. A relationship to present day behaviorism theory and the rise of cognitive behavioral theory with its branches of cognitive behavior therapy and neuroscience will be explored. An analysis of the similarities and differences between the two constructs in the field of psychology, leads to a discussion of how these theories are used in current psychological practice. Keywords: Determinism, Behaviorism, Cognitive Theory, Cognitive Behavioral Psychology From Determinism to Cognitive Theory: An Evolutionary Trail The history of psychology is informative. It began 100 years ago with an introspective search for mind (Skinner, 1990) that came from philosophy and metaphysics. A philosophical principle called determinism appears to serve as a root for what later became behaviorism. This paper will outline an evolutionary trail. Beginning at the sea of determinism and crossing the plains of evolution, through the jungle of experimental psychology to find the path leading to the oasis of explanation of behaviorism where after a short rest, the trail winds around the curve of cognitive theory ending at a fork in the road. At this point, one path leads to current cognitive therapy practice and the other to current applications of behaviorism. The Sea of Determinism Determinism emerges as the explanation of a principle of physics called cause and effect which asserts that all behavior is the result of some cause (Bargh, 2000). Causation comes as a direct result of purpose or reason. No event is uncaused and all events are of necessity. Philosophy tends to use introspection to flesh out concepts of how the mind interacts with the body. Introspection was rejected by the experimental psychologists. The Plains of Evolution Behaviorism is the idea that all behavior can be traced to specific causes either environmental or reflexive. Thompson (1994) states that behavior of the organism as a whole is the product of three types of variation and selection and that natural selection is the first type. It is responsible for the evolution of the species and hence for species behavior. The Jungle of Experimental Psychology Watson attacked introspection in his behaviorist manifesto of 1913, and for that or other reasons, introspection was essentially abandoned (Bargh, 2000). Behaviorists came out of structuralism and functionalism as a protest of the mentalism that guided the careers of Wundt and Titchener. Experimental psychologists hoped to isolate compounds of images, feelings and sensations in a way that they could measure them and us the measurements to predict the cause of human behavior (Bargh, 2000). It was hoped that these elements could be organized into a type of table as is used in physics. The failure of experimental psychologists to isolate behavior in this manner gave rise to Behaviorist theory. An Oasis: Behaviorism Pavlovââ¬â¢s conditioned reflex formed the basis of Watsonââ¬â¢s behaviorism (Thompson, 1994) B. F. Skinner and John Watson developed ââ¬Å"nurture focusedâ⬠determinism with in two models of behavioral conditioning (Bargh, 2000). B. F. Skinner is known for development of Operant Conditioning which differed from Watsonââ¬â¢s version by addition of operation procedures in addition to the CS and the UCS in his S-R model. Operant conditioning addressed the causality of human behavior and as such involved specification of how stimuli, responses, reinforcers, and drive states are woven into relationships that change and sustain an organismââ¬â¢s behavior (Herrnstein, 1977). This method had some limitations that contributed to the rise of cognitive theory as the answer to the question of why humans behave as they do. This process lacked objectivity to sustain its vision and goals. Psychological study without consideration of internal process in unproductive. It is missing a significant variable. Behaviorism came about as a reaction to the subjectivity and unreliability of methods used in experimental psychology and strove to provide a mechanical account of human behavior (Bargh, 2000). It was based on the physiological concept of reflex as a result of external stimulation. The S-R unit was seen as the basic building block of human behavior with no theoretical base. There isnââ¬â¢t any empirical evidence to prove its actual existence. As long as the S-R units of the behaviorist experiments remained contained in labs and boxes, it proved successful, but when taken to higher level processes such as language and social interaction, the S-R unit was no longer plausible. It was thought that what was discovered in the lab with pigeons and rats was transferrable to human behavior outside the lab. The failure of behaviorismââ¬â¢s model to explain higher mental processes of language acquisition, social interaction, memory, and judgment led to cognitive theory to find the missing link (Bargh, 2000). The Curve of Cognitive Theory Behavioral theory exposed the rudimentary or first principles of human behavior from which cognitive therapy evolved. Behaviorism denied internal processing and focusing only on external stimuli leaves much to be desired. The behaviorist held to the idea that the mediating internal constructs and processes hinder achieving the results of the assumption that human behavior can be explained by nurture focused determinism (Bargh, 2000). An integration of cognitive and dynamic psychology to understand all processes that cause behavior is needed. Cognitive theory focuses on the internal processing of external events as the cause of behavior and as such relates to determinism. Perhaps behaviorism failed to completely answer the questions of causality of human behavior because it denied that consciousness plays a role, with consciousness, representing those processes that motivate behavior internally. Perception, interpretation, memory, judgment, evaluation, and goal pursuit all serve to cause behavior. Maybe behaviorists were trying to disprove religious teachings of their time and the belief that God or the Devil had something to do with behavior. They were not willing to deal with what they did not know how to measure. As cognitive science picked up where Behaviorism left off, psychology begins to unravel a process by which an understanding of how the internal processes of the human mind work in combination with individual differences in consciousness and how that influences and directs human behavior. The Fork in the Road: Cognitive Behavior Therapy and Current Behaviorism Applied Cognitive behavior theory and behaviorism theory translated to cognitive-behavioral therapy currently helps practitioners to flesh out the root causality of problematic behavior with their clients. An understanding of why we do, what we do or, what thinking leads to certain behaviors is crucial to eradication of self-destructive behavior as well as restoration and growth after experiencing trauma or victimization. Applications of these theories have contributed to advances in treatment of addiction and trauma. The practices of psychotherapy and medication therapy have also benefited from advances in this area. The End of the Trail? The trail began seeing behavior as the effect of a cause. It continues to evolve from the present path of thinking processes being the cause of behavior. Experimental psychology, behaviorism blazed new trails toward the manifest destiny that is the mind. As new trails are being blazed to understand how thought is related to behavior the evolution continues. . References Bargh, J. A. (2000). Beyond behaviorism: On the automaticity of higher mental processes. Psychological Bulletin,126(6), 925-945. doi:10. 1037/0033-2909. 126. 6. 925. Goodwin, C. (2008). A history of modern psychology, 3rd ed. Hoboken, NJ: Wiley Herrnstein, R. J. (1977). The evolution of behaviorism. American Psychologist, 32(8), 593-603. doi:10. 1037/0003-066X. 32. 8. 593 Skinner, B. F. (1990). Can psychology be a science of mind? American Psychologist, 45(11), 1206-1210. doi:10. 1037/0003-066X. 45. 11. 1206 Thompson, R. F. (1994). Behaviorism and neuroscience. Psychological Review, 101(2), 259-265. doi:10. 1037/0033-295X. 101. 2. 259
Sunday, September 15, 2019
Accounting Standards Essay
INTRODUCTION Accounting Standards are employed to build the application of accounting practice. The actual financial position of the company can not be presented accurately and precisely with adhering to the principles and standards. Due the evolution of time, the concept has changed to suit the needs of the industry and is also continuously to changing to needs. With rapid change and development of wealth, trade and technology, there was a need to account the business transaction due to intricacy involved. Due to the mode of writing and numbers which facilitated the accounting process. It is accountants who helped in the development of economic and commerce by providing valuable services to the community. See more: Satirical essay about drugs HISTORY AND EVOLUTION OF ACCOUNTING STANDARD: Pacioli is being considered the father of the Accounting. The first double entry book-keeping was developed around 1200 B.Cà in Italy followed by first book on double entry was written by Luca Pacioli in 1494. Due to the advent of Industrial Revolution around 1750, business expanded rapidly which catapulted mass transportation, invention of new products and new markets, development of capital markets and as the result, the role of accountant become inevitable to any industry. As development of trade grows, the need for professional accountants also nurtured in a fast pace. Society of Accountants was established in 1854 in Edinburg which was accorded a royal charter which recognized the professionââ¬â¢s role in the trade and commerce. In U.S, the first such professional society was the American Association of Public Accountants, chartered by the state of New York in 1887. Cost accounting was developed to augment the efficiency in the manufacturing Units. Management Accounting was developed to advise the business to make strategic business decisions. During 20th Century, United States has overtaken the British and become the leading industrial power in the world. The growth of industries like U.S. steel and Standard Oil demanded more classy accounting systems to keep track record of expanding business divisions within these huge business corporations.à As insiders of the industry took advantages by stock manipulations, price fixing and other questionable business practices mainly to derive benefits thereby depriving the interest of gullible investors. All the states of the U.S.A and Puerto Rico and the District of Columbia stipulates through law that an accountant should have specific educational and experience requirements and should passes an qualifying examination and will be granted a title known as Certified Public Accountants. [CPA]. Now, CPAââ¬â¢s have structured in to State and national societies. In United States, American Institute of Certified is the prime body representing accounting profession, which is the contemporary successor organization of the American Association of Public Accountants and the American Accounting Association organized in 1916. In United States , the Financial Accounting Standards Boards [ FASB] , an independent non-governmental organization supported by financial-reporting industry groups , is the nodal institution accountable for establishing accounting standards and rules whereas the International Accounting Standards Boards [ IASB] formulates rules and standards that are recognized and used by many nations. With fast growth of corporate activity, the need for sophisticated accounting methods has increased and accounting has witnessed many improvements in theory and techniques. The ever changing tax laws and regulations is causing change in accounting methods frequently as it is necessary to maintain homogeneous accounts for governmental statutory requirements or public scrutiny. A series of exposures pertaining to accounting firmââ¬â¢s failure to detect or openly challenge irregularities or fraud as in the case of World.com and Enron, when auditing finances of a number of corporations compelled Congress to establish the Public Company Accounting Oversight Board in 2002. Securities and Exchange Commission has been allocated power to appoint the above board to register and regulate accountants and firms to act as auditors. It sets standards for auditing and is responsible for reviewing audits and disciplining accountants and accounting firms.à [1] SIGNIFICANCE OF ACCOUNTING STANDARDS: Accounting standards are significant as they guarantee improved public accountability and offer effective and efficient functioning of the trade and commerce of a nation. They play a vital role for complete understanding of political, economical and social consequences of allocation and proper utilization of government resources both at the federal and at the State levels. Improper and bad accounting may lead to serious long term consequences .Accounting standards can be misused to offer misleading information of a business. FREE MARKET APPROACH OF ACCOUNTING STANDARDS: It refers to a method applied by private sector wherein creation of an economic market in which business is ruled by the laws of supply and demand and not by the unwanted government interference, subsidy or regulation. Under this accounting standard, voluntary disclosure of activity -based cost data which offers a new approach of functional process and provides more alternatives for decision makers. In a real free market, accounting standards would enhance as corporations and accountants vie to offer the best information to shareholders. In a free market, the aspiration for profit is satisfied by long-range, honest, rational behavior thereby innovating, by employing best employees, by offering quality products and by providing accurate information to investors. Business is required to provide accurate information to investors else it would loose its reputation and credibility in the market. The current FASB is so cumbersome and complex that an ordinary lay man finds it difficult to interpret the same. Most companies in U.S.A now started to follow dual reporting. For instance, AMD and Intel release two sets of accounting reports: one as per FASB guidelines which is mandated by the regulation and other based on simple accounting standards that they deem that it being more informative to shareholders. There are certain existing statues which refuse the shareholders to overthrow existing corrupt or incompetent management. For instance, Anti-hostile takeover legislation which was passed in 1968 has made it complex to replace incompetent management .Arcane regulations passed in 1930 limit the capacity of the financial entities such as insurance companies, pension funds and mutual funds that own major shareholding in corporations to participate in the board for decision taking and for joint deliberations. Hence, the opportunity to safeguard the interest is being denied by arcane regulations. If the U.S government is really interested in the healthy stock market, it should exhibit it by deleting, not adding, regulations and building the market truly free. PRIVATE SECTOR REGULATION OF ACCOUNTING STANDARDS Stock Exchange Commission [SEC] supports on an independent, private sector standards ââ¬âsetting process mainly through open and deliberate. Though the commission has the statutory authority to frame accounting principles , it has not do so for the last 60 years .Instead it has assigned the onus to the private sector for leadership in establishing and enhancing the accounting standards. It is the private sector standards-setting process, as supervised by the SEC has resulted in existence of a quality accounting standards and strong capital markets in USA as of today. EVOLUTION OF REGULATORY APPROACH: After the end of the First World War in 1919, there was spurt in investment in securities by investors. Around 1920, more than .02 billion large and small shareholders availed the benefits of post-war affluence and ready to avail sudden wealth from stock market and due to boom, more than $ 50 billion worth in new stock was floated during this time. The famous stock market crash in 1929 which was notoriously known as ââ¬Å"Black Fridayâ⬠resulted in loss of faith by investors on the capital markets. Many investors were turned as pauper over a night. It was observed that if at all economy was to recover, the publicââ¬â¢s confidence on capital market required to be refurbished. Congress was forced to find out a solution for this problem and it held many deliberations on the subject and finally passed the ââ¬Å"Securities Act of 1933 ââ¬Å"and the ââ¬Å"Securities Exchange Actâ⬠of 1934. The prime goal for the establishment of Securities exchange commission was mainly to enforce the fresh security laws, to build confidence, to provide stability to the market and last but not the least to offer protection to investors. Stock Exchange Commission [SEC] was toothed with mandate to formulate accounting principles and standards. It is to be noted that even though SEC was accorded the power to supervise the accounting practice, SEC is of the opinion that the private sector is having ample resources and ability to build up suitable accounting standards. The American Institute of Certified Public Accountants [AICPA] had been in the field since 1887. As a federation of state societies, American Society of Certified Public Accountants was established in 1921 and later merged with the Institute during 1936. Due to persuasion from the SEC, the AICPA appointed the committee on accounting procedure in 1939. Committee on Accounting Procedure [CAP] released about 51 accounting research bulletin between 1939 and 1959. Though, these bulletins were able to solve the problems now and then as they emerged but could not address the issues relating to accounting principles. To resolve the accounting principles issues, AICPA established a new standard setting body in 1959 namely the ââ¬Å"Accounting Principles Boardâ⬠[APB].The main goal of the APB is to establish appropriate practices, formulate accounting principles and to minimize the discrepancies in practices. Though the APB released about 31 opinions between 1959 and 1973, it was dissolved for absence of productivity. Generally Accepted Accounting Principles [GAAP] are an anthology of conventions, procedures and rules that describe accepted accounting practices. Though it is not accorded as mandatory by any statute, SEC advises that it should be followed in all financial reporting of publicly traded companies. GAAP can thus be explained as a cluster of conventions and objectives that have been developed over time to oversee how financial statements are being prepared and presented. The three nodal authoritiesââ¬â¢ viz. the American Institute of Certified Public Accountants, The Financial Accounting Standards Boards and Exchange Commission offer regulation concerning acceptable accounting practices. The GAAP is founded on four basic assumptions as per the details below: Economic Entity concept- It stresses the business as a separate entity and to segregate income and expenses of business from that of personal. Going concern assumption which assumes that business will carry on for a longer period to validate the methods of capitalization of assets, provision for depreciation and amortization. Monetary unit assumption which fixes US dollar as the monetary unit for accounting purpose Periodicity assumption facilitates recording of business operations and separating into different periods. This is mainly to facilitate for comparison between past and present performance of the business. à FASBââ¬â¢s basic principles are detailed below: Historical Cost Principle- This requires business to account and report on cost of acquisition basis rather than present market value of the assets and liabilities. Financial reports and statements are prepared in accordance with set of rules , procedure and standards for reporting financial information known as the ââ¬Å" Generally Accepted Accounting principlesâ⬠(GAAP) , as established by the Financial Accounting Standard Board ( FASB). This standard stipulates that a company ââ¬Å"account for all of their assets or economic resources according to their historical cost.â⬠(Horngreen, Stratton & Sundem, p.6) Revenue Recognition principle or accrual basis of accounting requires business to record when the revenue is realized or earned and not when the cash is earned. Matching principle ââ¬â Expenses has to be matched with the revenues where it is possible Full disclosure principle- Business should offer all the significant information relating to the company though it may not affect companyââ¬â¢s financial statements. For instance, Tax disputes, lawsuits, takeover information and possible contingent liabilities of the business are to be disclosed by way of footnotes to the financial reporting. INHERENT DISADVANTAGES OF THE FASB Cost ââ¬âbenefit relation ship: It emphasizes that benefit of offering financial information should also be weighted against cost of providing it. Materiality- It refers to the significance of the item reported and it is to be weighed amount reported will have impact on third partyââ¬â¢s decision based on the information provided. The Industry Practice Constraint ââ¬â Conservative approach stresses that it is better to understate the financial statements rather than overstating it. The after effects of Enron, WorldCom, Inc have forced the Congress to enact Sarbanes Oxley Act in 2002.à The other accounting reforms announced is the creation of Public Company Accounting Oversight Board [PCAOB] to supervise the audits of the Public companies. PACOB has been entrusted with wide authority to regulate the auditing profession. PACOB has been toothed with powers like imposing civil penalty and to impose permanent revocation of an auditing firmââ¬â¢s ability to audit public companies. 8, SWITCHING TO PRINCIPLES BASED ACCOUNTING SYSTEM: There is strong suggestion from various quarters that U.S should abandon the current ââ¬Å"rules-basedâ⬠system in favor of a ââ¬Å"principles-based accountingâ⬠. If that happens, the critics are of the view that all the current difficulties being faced by U.S financial reporting would be alleviated or eliminated. Further section 108 of the Sarbanes ââ¬âOxley Act of 202 stipulates that SEC to conduct a study on the adoption of a principle based accounting system. [2] CONCLUSION: Globalization offers both impetus and opportunity and it is time to streamline the FASB guidelines in tune with changing scenario.[3] It is to be noted that FASB has recently issued special report on Leases thereby implementing a new approach, is recognition of the need to review existing standards. Hence it is necessary not only to review its leases guidelines but for all current standards. The current FASB is high technical and complex in nature and may not help the investing public to understand the same without the guidance of professionals on the subject. When most of the countries around the globe have switched from complex to simpler guidelines, U.S can also follow them. In setting standards on national or global basis, technical correctness is regarded as less important than the comparability among reporting entities. Globalization in commerce here has become the order of the day and U.S accounting standards must reflect true global interests. Sticking to technically sound accounting standards would not help to develop acceptable, meaningful international standards. FASB should take avail this opportunity to update and even change the standards. The accounting profession and accounting standard setters should unite together in their effort to assure simpler, more beneficial and easy to understand U.S and worldwide accounting standard. BIBILIOGRAPHY Van Riper, R. 1994, Setting Standards for Financial Reporting: FASB and the Struggle for Control of a Critical Process. CT: Quorum Books. Westport. Hartgraves, A. L., & Benston, G. J. 2002, ââ¬Å"The Evolving Accounting Standards for Special Purpose Entities and Consolidationsâ⬠. Accounting Horizons, 16(3), 245+. Barker, Richard, 2004, ââ¬Å"Reporting Financial Performance.â⬠Accounting Horizons 18, no. 2 157+. Bekesford, Dennis R. 1999,â⬠Itââ¬â¢s Time to Simplify Accounting Standards.â⬠Journal of Accountancy 187, no. 3: 65. Beresford, Dennis R. 2001,â⬠Congress Looks at Accounting for Business Combinations.â⬠Accounting Horizons 15, no. 1: 73. Derieux, Samuel A. 2000,â⬠Letââ¬â¢s Reassess Accounting Standards.â⬠Journal of Accountancy 189, no. 5: 82. Dye, Ronald A., and Shyam Sunder. 2001,â⬠Why Not Allow FASB and IASB Standards to Compete in the U.S.?â⬠Accounting Horizons 15, no. 3: 257. 1992,â⬠The Financial Accounting Standards Board.â⬠Journal of Accountancy 173, no. 6: 4. Fleming, Peter D. 1991,â⬠The Growing Importance of International Accounting Standards; Arthur R. Wyatt, Chairman of the International Accounting Standards Committee Heralds International Harmonization.â⬠Journal of Accountancy 172, no. 3 100+. Gornik-Tomaszewski, Sylwia, and Irene N. McCarthy. 2003,â⬠Cooperation between FASB and IASB to Achieve Convergence of Accounting Standards.â⬠Review of Business 24, no. 2: 52+. Hartgraves, Ai L., and George J. Benston. 2002, ââ¬Å"The Evolving Accounting Standards for Special Purpose Entities and Consolidations.â⬠Accounting Horizons 16, no. 3: 245+. Herrmann, Don, and Ian P.N. Hague. 2006, ââ¬Å"Convergence: In Search of the Best CPAs Should Understand How U.S. and Foreign Accounting Standards Influence Each Other.â⬠Journal of Accountancy 201, no. 1: 69+. Houston, Melvin, and Alan Reinstein. 2001, ââ¬Å"International Accounting Standards and Their Implications for Accountants and U.S. Financial Statement Users.â⬠Review of Business 22, no. 1: 75. Monson, Dennis W. 2001, ââ¬Å"The Conceptual Framework and Accounting for Leases.â⬠Accounting Horizons 15, no. 3: 275. Nobes, Christopher W. 2005,â⬠Rules-Based Standards and the Lack of Principles in Accounting.â⬠Accounting Horizons 19, no. 1: 25+. Radig, William J., and Brian Louder milk. 1998,â⬠Leading the Way to Uniform Accounting Principles.â⬠Review of Business 19, no. 3: 22+. Schipper, Katherine. 2003, ââ¬Å"Principles-Based Accounting Standards.â⬠Accounting Horizons 17, no. 1: 61+. Silliman, Benjamin Rue. 2005,â⬠Convergence of Accounting Standards: A Comparative Analysis of the U.S. Revised Standard on Share-Based Payment and the International Accounting Standards Boardââ¬â¢s IFRS 2.â⬠Review of Business 26, no. 2: 24+. Wyatt, Arthur R., and Joseph F. Yospe. 1993,â⬠Wake-Up Call to American Business: International Accounting Standards Are on the Way.â⬠Journal of Accountancy 175, no. 7: 80+. [1] Encyclopedia Article Title: Accounting. Encyclopedia Title: The Columbia Encyclopedia, Sixth Edition. Publisher: Columbia University Press. Place of Publication: New York. Publication Year: 2004. [2] Article Title: Principles-Based Accounting Standards. Contributors: Katherine Schipper ââ¬â author. Journal Title: Accounting Horizons. Volume: 17. Issue: 1. Publication Year: 2003. Page Number: 61+. [3] Article Title: Letââ¬â¢s Reassess Accounting Standards. Contributors: Samuel A. Derieux ââ¬â author. Journal Title: Journal of Accountancy. Volume: 189. Issue: 5. Publication Year: 2000. Page Number: 82 Accounting Standards Essay Now-a-days, more and more enterprises are being managed by the professionals. The persons who provide risk capital to the enterprise do not participate in the day-to-day affairs of the enterprise and their major source of information about the enterprise is the financial reporting made by it. Apart from the providers of risk capital, there are other stakeholders also which include prospective shareholders, bankers, creditors, etc. , who use the financial reporting made by the enterprise to make their economic and financial decisions. In such a scenario, it is absolutely essential that financial reporting of an enterprise is unbiased, comparable, transparent and free from bias. This necessitates the existence of a sound financial reporting system in country which is based on the Accounting Standards. Realising the need for establishment of sound Accounting Standards in the country, the Institute of Chartered Accountants of India (ICAI), being the premier accounting body in the country, established the Accounting Standards Board (ASB) way back in 1977. Since then, the Accounting Standards Board has been working relentlessly in this direction by formulating new Accounting Standards as well as by revising the existing Accounting Standards so as to bring them in line with the best international practices. With a view to improve the quality of financial reporting in the country in real terms, it is also essential that the issues that are arising in implementation of accounting standards are addressed appropriately so that all Accounting Standards are understood and applied in the manner intended. Keeping this in view and with a view to ensure effective implementation of these standards, the Institute has also issued various interpretations, revised existing interpretations and issued announcements on accounting standards. Keeping in view the continuous changes that are taking place in Accounting Standards, Accounting Standards Interpretations and announcements on accounting standards, it is imperative on the part of the Institute to make all such pronouncements/ announcements available in one single book and revise it from time to time. The Institute has, therefore, been publishing the Compendium of Accounting Standards which contains all new/ revised Accounting Standards and other related pronouncements/ announcements, issued upto the date of publication of the Compendium and which are existing on that date. I am happy to state that continuing this practice, the Institute is publishing this Compendium of Accounting Standards ââ¬â As on July 1, 2006, which incorporates all latest developments in the field of Indian Accounting Standards. I firmly believe that this edition of the Compendium will be extremely useful not only to the members of the Institute in discharging their professional duties but also to the preparers of financial statements and other users of accounting standards. New Delhi November 17, 2006 T. N. Manoharan President Preface In recent years, there has been an unprecedented increase in the awareness about the need for and importance of Accounting Standards in the country. The accounting standards which lay down sound and wholesome principles for recognition, measurement, presentation and disclosure of information in the financial statements improve substantially the quality of financial reporting by an enterprise. The accounting standards tend to standardise diverse accounting practices with a view to eliminate, to the extent possible, incomparability of information contained in the financial statements of various enterprises. The accounting standards also improve the transparency of financial statements by requiring enhanced disclosures. Realising the significance of accounting standards in improving the quality of financial reporting, the accounting standards have been granted legal recognition under the Companies Act, 1956, which require accounting standards to be followed by all companies. Apart from the Companies Act, 1956, various regulatory bodies, e. g. , the Securities and Exchange Board of India (SEBI), the Reserve Bank of India (RBI) and the Insurance Regulatory and Development Authority (IRDA) also require compliance with the accounting standards issued by the Institute by their respective constituents. This is a clear manifestation of the significance of the accounting standards and high quality of accounting standards being issued by the Institute. With so much faith being reposed by the law and various regulatory authorities in the accounting standards issued by the Institute, the responsibilities of the Institute as an accounting standard-setting body has increased tremendously. The Institute, through its Accounting Standards Board, has been trying to discharge these responsibilities by issuing new accounting standards as well by revising the existing accounting standards. Apart from ssuing new accounting standards and/or revising the existing accounting standards, the endeavour of the Institute has also been to address the issues arising in the implementation of accounting standards through issuance of new interpretations, revision of the existing interpretations and issuance of announcements on accounting standards. With the regular developments taking place in the area of acc ounting standards, there is a need to publish an updated version of the Compendium of Accounting Standards, which incorporates all the relevant developments that have taken place since the publication of the last edition of the Compendium. As compared to the last edition of the Compendium of Accounting Standards in 2005, this edition incorporates limited revisions to two accounting standards, viz. , AS 15 (revised 2005), Employee Benefits, and AS 29, Provisions, Contingent Liabilities and Contingent Assets; which were issued subsequent to the last edition. Besides this, one new Accounting Standards Interpretation, two revised Interpretations and six new Announcements on Accounting Standards have also been incorporated. The Compendium also includes a comparative statement of International Accounting Standards/ International Financial Reporting Standards and Indian Accounting Standards as on date, to apprise the users about the comparative status of Indian Accounting Standards vis-avis the International Accounting Standards/ International Financial Reporting Standards. I would like to take this opportunity to place on record my appreciation of the efforts put in by all the persons involved in the formulation of accounting standards at relevant times. Accounting Standards Essay In your opinion are accounting standards necessary and to what extent? Do you agree with the view that mandatory regulations stifle innovation ? why? Give reasons? * Accounting standards are necessary to promote high quality financial reporting. The fundamental role of accounting is to communicate economic information about businesses and other organization to various stakeholders (government, investors, shareholders, suppliers, lenders, customers and the general public). * These stakeholders use such information to take decisions and to assess the stewardship of people appointed to manage such organizations. If this information is not of a high quality standard, then the stakeholders would be unable to take effective decisions that will benefit them. For example, if a financial report is manipulated to show higher profits, investors would hold on to their shares with the belief that the company is doing well. See more: Is the Importance of being earnest a satirical play essay * Good and useful information should have the essential characteristics of understandability, comparability, relevance and reliability in order to play its role effectively. Accounting standards serve to promote the understandability , comparability, relevance and reliability of financial reports. * Accounting standards are needed so that financial statements will fairly and consistently describe financial performance. Without standards, users of financial statements would need to learn the accounting rules of each company, and comparisons between companies would be difficult. Here are other reasons why accounting standards are important to every business. Protecting Investors By employing accounting standards, investorsââ¬â¢ interests are ensured as the documents they review are definitely accurate and genuine. As investors, they are interested to know that their money will eventually earn and go back to them. Accounting standards increase the investorsââ¬â¢ confidence in the business. Regulatory Compliance Government regulators set accounting standards that have to be adhered to by all companies. This is both beneficial to the investor or business owner as well as to the customers or clients because it protects them from frauds in businesses. It also promotes transparency among the businessââ¬â¢ transactions which will eventually lead to the improved efficiency of the markets. Following accounting standards set by the FASB and the IASB will help prevent a company or business from spending on legal actions initiated by the government against it. Assessing Business Performance The use of accounting standards will enable a business to see or assess its performance. By doing so, they can also compare and contrast their businessââ¬â¢ performance with other companies or competitors. It further helps a business see its strengths and weaknesses. By also comparing past and current performances, a business can assess the success of its strategies. Businesses will either prosper or fall. Depending on the trends and the economy of the country, an investment may grow or go down the drain. But in the end, accounting standards will make a difference. That is why all businesses have to follow and strictly adhere to accounting standards.
Saturday, September 14, 2019
Learning Plan Essay
The learning plan described in this paper is to have students debate a topic related to the Civil War. The debate topic is ââ¬Å"Was the Emancipation Proclamation enacted for moral reasons or political reasons?â⬠The main concept of this learning plan is to have students work collaboratively to research facts, and recall and use facts from the Civil War unit to incorporate into their arguments. (It should be noted that the learning plan described in this paper will take several classes to complete, however the learning plan procedures will only address the class where the debate will occur.) It is assumed that debate skills were taught in a previous class. The learning theory certainly incorporates constructivist aspects. They are constructing knowledge rather than absorbing it. This is constructivist approach is illustrated through the collaborative nature of the assignment, as well as through the research that studentsââ¬â¢ must produce. In terms of the use of technology a nd media; the students will be instructed to research one source of information, from the internet, related to their argument. They must submit a one-page analysis of the information in which they found along with a references page. This must be submitted to the teacher a week before the scheduled debate. The teacher will assess the content of the paper, but the references page will also be important. Teacher must evaluate the kinds of internet sources that the students have used. The credibility of the internet source, and the strength of studentââ¬â¢s research will be analyzed by the teacher. The purpose is to assess studentââ¬â¢s traditional literacy and critical analytical skills (assessed when evaluating the content), and information literacy/interpretation skills of online material (assessed by reviewing the reference page). Finally, the teacher will hand back papers to the students, and he/she will instruct each group to use at least two of their group membersââ¬â¢ papers into their groupââ¬â¢s arguments. Media and technology will also be incorporated with the use of social media. The teacher will tell students that their debates will be recorded and submitted to youtube or a private school website (if issues of privacy are raised). Others will be allowed to view the video to evaluate the strength of each teamââ¬â¢s arguments. Based on the comments of public viewers, a winner will be chosen (by popular vote). This popular vote will be incorporated as a small percentage into the assessment. This is being done as to allow students toà participate in new media opportunities within an educational context. Learning Plan Context Setting The high needs school will be a High School in the Bay Area, either in San Francisco or Oakland. There will be 25-30 students in an individual classroom.à The lesson will take place the week after the Civil War unit is finished. It is anticipated that the unit will last about two weeks, therefore the debate class will occur during the third week. The actual debate class will take up one class period. The content area is US History/Politics. The grade level is Juniors (11th grade). In sum, the curriculum unit is 11th grade, US History/Politics, Civil War unit. Standards According to California standards for literacy in History/Social Studies in 6-12th grades. A student must be able to demonstrate analysis of primary and secondary sources, and connect these insights to the understanding of the whole text. This ability will be addressed and assessed when students must incorporate information learned from the textbook with information gained from the internet, and use both sources of information, into their debate. The studentââ¬â¢s ability to undertake this task will be evaluated by the teacher with the submission of studentââ¬â¢s sources, and also during the debate. (http://www.cde.ca.gov/be/st/ss/documents/finalelaccssstandards.pdf.) Also according to California standards, students must be able to evaluate various explanations for events and actions. Learning Objective Students will be able to collaboratively demonstrate their knowledge of Civil War policy, events and information, from the textbook and from online sources, by formulating arguments to be presented within a debate. Learning Theory Applications Constructivism is certainly at play in this lesson plan: The activity allows knowledge to be organized into schemas, concepts, and worldviews. This activity is emphasizing the use of authentic activities by constructing knowledge through interaction with the environments (internet and peers), and applying it to real-life situations (debate). The collaborative component certainly illustrates constuctivism; learners will help each other create conceptual connections. Finally, students are working autonomously with the help of the teacher as facilitator, supporter, and model (Ormrod, 2006). Learning Accommodations: Individualized Education Plan for Special Accomodations: In each team, all students will be assigned a role. For example, ââ¬Å"speakerâ⬠, ââ¬Å"writerâ⬠, ââ¬Å"time-keeperâ⬠. A studentââ¬â¢s IEP will be taken into consideration when assigning roles. A student with an IEP, will be assigned a role that best fits their IEP. For example, a student with ADD, may be best suited to be a time-keeper since their attention span is not as focused. They may be anxious to change the pace of the groupââ¬â¢s discussions, and therefore they may be eager to keep track of the time. Language Development needs: When assigning the internet-based research; the teacher will give ELL students a website to navigate to, instead of having the students navigate the internet themselves. Teacher will give explicit instructions as to where to look on the website so students do not feel too overwhelmed with the English language. Teacher will ask the students to try to comprehend some of the information, however if this proves too difficult, then the teacher will ask the students to find 15-20 words from the website that the student did not understand. The student will then find the meanings of these words in their own language. They must write at least a paragraph about the Civil War unit incorporating five of the words that they found on the internet. Also,à at least two of these words must be incorporated into the arguments of their team. Gifted and Talented needs: This is a challenging component to consider because a gifted/talented student does not necessarily mean an academic-rigorous student. To really tailor the lesson to address the interests of a gifted/talented student, then the teacher will have to be familiar with the personality of that particular student. However, some situations will be addressed here. First of all, from the research, the lesson itself befits that of a gifted/talented studen t. Competition, which characterizes a debate, usually suits the nature of gifted/talented students. The first situation to consider is a student who is gifted/talented, but not academically rigorous. This student will be given a leadership role within his/her team. He/she may be assigned to organize/manage all the ideas of the students. He/she is the one who will be given the rubric for what the teacher is assessing when observing the teamââ¬â¢s discussions and arguments. He/she is the manager, and he/she will be assessed on their ability to keep his/her team on task. In this way, this student isnââ¬â¢t necessarily doing more ââ¬Å"academicâ⬠work, but he/she is being challenged in a rather difficult manner. A second situation to consider is to have a gifted/talented student who is academically rigorous. The teacher will give this student a second component to add to his/her research paper. The student must connect textbook material and internet material to the US politics o f today. This is increasing the cognitive process from analyze (which all students must do with their research papers) to evaluate (Anderson and Krathwol, 2001). The student can choose to incorporate this extra component into their teamââ¬â¢s arguments. Resource Accommodations: Low tech: There are no computers, projector, or internet access in the classroom. If this is the case, teacher may have to allocate time in different lessons to use school facilities where computers are available. Computers must be used so that the teacher can show students the kinds of websites that are credible, as well as to use sites, like youtube, to show students examples of debates. Computer use is necessary so teacher may have to take time before or after school to meet with students (who are willing) to show them the above-mentioned websites. Mid tech: One computer connectedà to a projector is available in the classroom. The teacher can use this computer to show examples of credible websites, as well as to show examples of debates online. High tech: Class is equipped with several computers. Teams can go online themselves to view videos of debates and start research for their paper. In this way, the collaborative nature of the lesson will start even earlier (in the pre-plan ning stage). Content-Based Literacy Skills In terms of text-based literacy; students must incorporate information from their textbook into their arguments Critical thinking, reflective thought, and text-supported thinking will be illustrated when students must draw connections between internet-based information and textbook information while doing their analysis/research paper. This connection will be evaluated when studentââ¬â¢s cute their sources within their paper. (This explanation will also illustrate studentsââ¬â¢ information literacy.) New Media Literacy Skills Performance: This skill is illustrated when students view sample debates on the internet and use this as models of performance in their own debates. Collective Intelligence: This skill is done when students are within their respective teams and they must draw upon their own and others ideas, research, and knowledge to formulate strong arguments. Judgement: This skill is illustrated when students must judge which websites and information are to be included in their research/analysis paper. Networking: Once again, this skill is illustrated when students must search, connect, and analyze information on the internet for the purpose of their research/analysis paper (Jenkins, 2001). Learning Material: Textbook: Learners will need textbook so that they can recall information. Paper, pen: Leaners will need so that they can write down information. Rubric: Both the learner and teacher needs. Learners need it so that they are aware of whatââ¬â¢s expected of them while working in teams and formulating their arguments. Teacher needs it so that he/she can refer to it when assessing the teamââ¬â¢s progress. Notes: Learners will need them as a reference when formulating arguments. Stopwatch/watch: This will be given toà the student whose job is timekeeper. Video Camera: Used to record the debate Learning Plan Procedures Phase I: Motivation Activity Teacher will show a short clip of a very powerful, interesting debate. Possibly a presidential debate. The clip will only show the most poignant part (according to the teacher) of the debate. Hopefully the clip will be no longer than 5 minutes long. (if thereââ¬â¢s no computer available, then teacher must bring in her/his own computer.) In a class of 30 chair/table. There will be 15 chairs/ tables on each side of the room. They will be facing eachother. Learners will enter the classroom and sit down immediately with their team. The teacher will then show the video as soon as the class is seated and quiet. This activity is being done to motivate, encourage, and remind students of what a good debate looks like so that the output of the studentsââ¬â¢ debates can match skills such as speaking (clear and concise) and eye-contact of the debaters within the video. Phase II: Input (Teacher Driven) Activity: During this class, the teacher will, serve only as facilitator, therefore not much activity will be driven by the teacher. However, after the video, the teacher will remind students of the rubric that was given to them, and tell students that she/he is only their to assist in the logistics of the debate (time, flow, managing emotions if this becomes a problem). The teacher will also instruct students to take notes on each otherââ¬â¢s arguments because this assignment will be important for their homework assignment. She/he will also remind student that they will be recorded. Teacher will tell all students to take out their rubrics. She/He will go over some key point from the rubric as it relates to the debate. The teacher will tell students to make sure that they keep these key points in mind because these points will be assessed during the debate. The teacher will instruct students to have their rubrics out for the entire class so they can monitor their teamââ¬â¢s progress by themselves. Teacher will formally go over key questions from the rubric that he/she hopes the teams have incorporated into the nature of the debate (clear speech, eye contact,à concise points, respectful behavior) as well as into the content of the debate. In term of the nature of the debate, questions might look like ââ¬Å"Is my team being quiet/respectful as the other team presents their arguments?â⬠, ââ¬Å"Are my responses to the otherââ¬â¢s teams arguments not insulting?â⬠etc. In terms of the content of the debate, questions may look like, ââ¬Å"Did my team incorporate facts from the textbook?â⬠, ââ¬Å"Did my team use at least two credible internet sources within the argument?â⬠, ââ¬Å"Did my team follow special instructions assigned by the teacher (e.g. incorporating ideas from IEP students, ELL student, gifted students)?.â⬠This activity and these questions serve to remind students of the importance of the collaborative nature of the learning objective. They also serve to remind students that they must be able to demonstrate their understanding of the Civil War unit, as well as their understanding of outside sources within the context of an argument. Phase III: Output (Learner Driven) Activity Students will take part in a debate. The topic is ââ¬Å"Was the Emancipation Proclamation enacted for moral reasons or political reasons?â⬠This activity will illustrate the learning objective in several ways. First, the collaborative nature of the previous classes will finally be demonstrated. Second, the students must illustrate their knowledge of Civil War policies within their arguments. Third, both sidesââ¬â¢ arguments must include information from outside sources. The teacher will select one team to present their arguments first. Recording will begin The speaker of that team will stand up and come to the front of the class. They will present their teamââ¬â¢s argument. In the argument they must mention the sources in which they got their information. For example, if they got a particular piece of data from the textbook, then they must state ââ¬Å"As is presented in the textbookâ⬠¦Ã¢â¬ . If they got a particular piece of data from the internet then they must state, ââ¬Å"As is presented on so-called website, or by so-called authorâ⬠¦Ã¢â¬ They must also explicitly state how they used the ââ¬Å"special instructionsâ⬠from the teacher. For example, ââ¬Å"(ELLââ¬â¢s studentââ¬â¢s name) found that ââ¬Ëcompromiseââ¬â¢ was not a possible solution of the Civil War.â⬠In this example, it is assumed that compromise was on a list of words that an ELL student did not understand. He/she presented these list of words toà his/her team. The team reviewed the list, and chose to use the word compromise as part of their argument. The student will finish the presentation of his/her argument. The teacher will tell the next team to present its argument. The team will follow the same procedure as above. The teacher will then stop recording of the debate. This debate will naturally lead to questions, comments from both the teacher and the students. Phase IV: Culminationà The teacher will ask the groups to clear up any misunderstandings or misinformation the teams may have had within their argument. This is to give other team members a chance to speak about the argument, which reinforces the collaborative effort of the lesson. The teacher will also ask students how their teamââ¬â¢s or the other teamââ¬â¢s information and debate skills differed and how these things were similar to the debate presented in the beginning of the class. As a smaller activity, the teacher will instruct all the students to come up with one question, comment, critique of the other teamââ¬â¢s argument. This assignment will illustrate each studentââ¬â¢s understanding of the Civil War Unit because it challenges students to relate, connect, or counter-argue their own knowledge of the unit. This question will be submitted to the teacher. Phase V: Exten sion For homework, students will write a one-page analysis of the opposing teams arguments. The student will address the opposing sideââ¬â¢s arguments. He/she will evaluate the argumentââ¬â¢s weaknesses, strengths; and why he/she disagreed or agreed with the points that were made. Learning Plan Analysis Formative assessments will include analyzing the collaborative efforts of the team, the behavior of each team during the presentation of the opposing teamââ¬â¢s arguments, how well each team member took on their role within their team, and how well the team incorporated textbook information, outside information, and ââ¬Ëâ⬠special instructionsâ⬠from the teacher into their argument. A summative assessment will include the teacherââ¬â¢s evaluation of the internet analysis/research paper, the one-page analysis of opposing teamââ¬â¢s argument, teacherââ¬â¢s evaluations of the strength of the arguments, and finally the ââ¬Å"popular voteâ⬠(the results of youtube or school-based website). Weaknesses of this lesson plan include time constraints, and the many assessments involved. It may be difficult to accurately assess how well each team members took on their roles. Some students may still be taking on more work than others. Also, incorporating ELL/IEP students proved to be a difficult task.. Strength of the lesson is it fosters team work, analytical skills, and gives students more power in the direction and implementation of a lesson. The teacher will implement these varied assessments in its first year, and then will evaluate the effectiveness of these assessments for future classes. The learning theories applied in the first phase was Vygotzkyââ¬â¢s Cognitive Process. Students are witnessing two adults debating and they are expected to try to learn/imitate the behaviors of those adults. In the second phase, social cognitive theory is at play. The teacher both models desired behaviors/outcomes, as well as emphasizes self-efficacy and self-regulation. In the third phase, constructivism is illustrated. The debate is student-driven because the students are demonstrating their constructed knowledge within the debate. The assessments have a behaviorist component. Negative reinforcement (decrease a behavior) is illustrated when the teacher warns students that if they are not respectful or a team member does not contribute meaningfully, then they may be marked down (Ormrod, 2008). References Anderson, L. W. , & Krathwol, D. R. (2001) . A Taxonomy for Learning, Teaching, and Assessing, 28-31. California Department of Education. (2013) California Common Core State Standards. http://www.cde.ca.gov/be/st/ss/documents/finalelaccssstandards.pdf Jenkins, H., Clinton, K., Purushotma, R., Robison, A. J., and Weigel, M. (2006). ââ¬Å"Confronting the Challenges of Participatory Culture: Media Education for the 21st Century.â⬠Chicago, IL: MacArthur Foundation. Ormrod, J. E. (2008). Educational Psychology Developing Learners, 8. 25-36. Teachers First. (2014) http://www.teachersfirst.com/gifted_strategies.cfm
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