Free Essays on Northern Renaissance Art

On February 28th I visited Chicago Art Institute, in order to find out more about the Northern Renaissance Art. One of many beautiful paintings, which interested me the most was â€Å"Virgin and Child† by Rogier van der Weyden, leading Netherlandish painter of the mid-15th century. His real name was Rogier de la Pasture and he was born in Tournai (1399-1464). He was a son of a master cutler. The artist received his training in Walloon province of Hainaut, influenced by the elegant Franco Flemish style. As a young man he was an apprentice in Robert Campin’s flourishing workshop. In 1432 he became an independent master, and in 1435 he moved to Brussels, where he was appointed official city painter. His style derives from the work of his two contemporaries, Jan van Eyck and Robert Campin. He used realism and dynamic language in his works, and he was called a master of Gothic art. The painting â€Å"Virgin and Child† was finished in 1460. The artist used oil on pan el. The most important benefit of using oils was that they have a slow-drying time, during which their colors do not change, allowing the artist to rework, correct, and even scrape off areas of paint. The painting portrays Virgin holding baby Christ. She is placed against velvet cloth of honor. Madonna looks very calm and beautiful. Her face is turned to the right, with eyes looking down at the baby. In her sad eyes there is a great amount of love and devotion for the baby Jesus. She holds Him in a very nurturing way. Mary is stylized as a tender and shy with sensitive nature of a mother. The Virgin looks sweet, but she is an exalted mother of Jesus Christ. The halo over her head gives her supernatural look. Also the robe makes her more as a deity. She holds the infant with long and strong fingers while He is playing with the clasp of a manuscript. Her torso portrayed in â€Å"S† shape is a characteristic of a High Gothic Style. The artist does not pay much attention to the spa... Free Essays on Northern Renaissance Art Free Essays on Northern Renaissance Art On February 28th I visited Chicago Art Institute, in order to find out more about the Northern Renaissance Art. One of many beautiful paintings, which interested me the most was â€Å"Virgin and Child† by Rogier van der Weyden, leading Netherlandish painter of the mid-15th century. His real name was Rogier de la Pasture and he was born in Tournai (1399-1464). He was a son of a master cutler. The artist received his training in Walloon province of Hainaut, influenced by the elegant Franco Flemish style. As a young man he was an apprentice in Robert Campin’s flourishing workshop. In 1432 he became an independent master, and in 1435 he moved to Brussels, where he was appointed official city painter. His style derives from the work of his two contemporaries, Jan van Eyck and Robert Campin. He used realism and dynamic language in his works, and he was called a master of Gothic art. The painting â€Å"Virgin and Child† was finished in 1460. The artist used oil on pan el. The most important benefit of using oils was that they have a slow-drying time, during which their colors do not change, allowing the artist to rework, correct, and even scrape off areas of paint. The painting portrays Virgin holding baby Christ. She is placed against velvet cloth of honor. Madonna looks very calm and beautiful. Her face is turned to the right, with eyes looking down at the baby. In her sad eyes there is a great amount of love and devotion for the baby Jesus. She holds Him in a very nurturing way. Mary is stylized as a tender and shy with sensitive nature of a mother. The Virgin looks sweet, but she is an exalted mother of Jesus Christ. The halo over her head gives her supernatural look. Also the robe makes her more as a deity. She holds the infant with long and strong fingers while He is playing with the clasp of a manuscript. Her torso portrayed in â€Å"S† shape is a characteristic of a High Gothic Style. The artist does not pay much attention to the spa...

How to Speak English

How to Speak English Most English learning boils down to the question of how to speak English. There are other goals as well, but learning how to speak English will help you communicate with others, and lead to better test scores on the TOEFL, TOEIC, IELTS, Cambridge and other exams. In order to know how to speak English, you need to have a plan. This guide on how to speak English provides an outline that you can follow to learn to speak English. If you already speak English, this guide will help you more quickly improve your English speaking skills. Difficulty Average Time Required From Six Months to Three Years Heres How Discover Which Type Of English Learner You Are When learning how to speak English you first need to find out what type of English learner you are. Ask yourself questions such as Why do I want to speak English? Do I need to speak English for my job? Do I want to speak English for travel and hobbies, or do I have something more serious in mind? Here is an excellent worksheet What Type of English Learner? to help you find out. Understand Your Goals Once you know what type of English learner you are, you can begin to better understand your goals. Once you know your goals, youll better understand what you need to do to speak English well. This is similar to understanding what type learner you are. Write down a list of the things you would like to do with your English. Would you like to speak English fluently in two years? Would you like to have enough English to travel and order food in a restaurant? Understanding exactly what you want to do with English will help you learn how to speak English because you will work towards your goals. Find Out Your Level Before you begin to learn how to speak English, youll need to know where to begin. Taking a level test can help you understand what level you are at and then you can start using resources appropriate for your level in order to learn how to speak English well. Of course, youll not only learn how to speak English, but also how to read, write and use English in a variety of settings. These quizzes will help you find your level. Start with the beginning level test and then move on. Stop when you get less than 60% and begin at that level. Beginning TestIntermediate TestAdvanced Test Decide On Learning Strategy Now that you understand your English learning goals, style and level its time to decide on an English learning strategy. The simple answer to the question of how to speak English is that you need to speak it as often as possible. Of course, its more difficult than that. Start off by deciding which type of learning strategy you will take. Do you want to study alone? Do you want to take a class? How much time do you have to dedicate to English study? How much are you willing to pay to learn to speak English? Answer these questions and you will understand your strategy. Put Together A Plan For Learning Grammar If you want to know how to speak English, youll also have to know how to use English grammar. Here are my five top tips on how to speak English with good grammar. Learn grammar from context. Do exercises that have you identify tenses and from within a short reading or listening selection. When learning how to speak English you need to use your muscles. Read your grammar exercises aloud which will help you learn to use correct grammar when speaking. Dont do too much grammar! Understanding grammar doesnt mean you speak. Balance grammar with other English learning tasks. Do ten minutes of grammar each day. Its better to only do a little every day than a lot once a week. Use self-study resources at this site. There are lots of grammar resources you can use here on the site to help you improve. Put Together A Plan For Learning Speaking Skills If you want to know how to speak English, youll have to have a plan for speaking English every day. Here are my top five tips to make sure you speak - not just study - English every day. Do all exercises using your voice. Grammar exercises, reading exercises, everything should be read aloud. Speak to yourself. Dont worry about someone hearing you. Speak out loud in English to yourself often. Choose a topic each day and speak for one minute about that topic. Use online exercises and speak in English using Skype or other programs. Heres some practice English speaking sheets to get you started. Make lots of mistakes! Dont worry about mistakes, make many and make them often. Put Together A Plan For Learning Vocabulary To make sure you know how to speak English about a wide range of topics youll need plenty of vocabulary. Here are some suggestions and resources to get you started. Make vocabulary trees. Vocabulary trees and other fun exercises can help you group vocabulary together for faster learning. Keep track of new vocabulary youve learned in a folder. Use visual dictionaries to help you learn more vocabulary faster. Choose to learn vocabulary about subjects you like. Theres no need to study vocabulary that doesnt interest you. Study a little bit of vocabulary every day. Try to learn just two or three new words / expressions every day. Put Together A Plan For Learning Reading / Writing If you want to learn how to speak English, you may not be too concerned with reading and writing. Still, its a good idea to learn how to read and write in English, as well as learn how to speak English. Remember to use your own native language reading skills. You dont need to understand every single word. Practice writing short texts on blogs or for comments at popular English learning web sites. People expect errors at these sites and youll feel very welcome. Read for pleasure in English. Choose a subject you like and read about it. Dont translate directly from your own language when writing. Keep it simple. Put Together A Plan For Learning Pronunciation Learning how to speak English also means learning how to pronounce English. Learn about the music of English and how it can help with English pronunciation skills. Find out about typical pronunciation mistakes people speaking your native tongue make. Consider using a pronunciation program to help you learn better pronunciation through practice. Get a dictionary that has good phonetic transcriptions to help you understand the sounds of English. Use your mouth! Speak out loud every day the more you practice the better your pronunciation will become. Create Opportunities To Speak English Using English as often as possible is the key to learning how to speak English well. Join English learning communities online to practice speaking English with others using video chatting software. Join local clubs that focus on speaking English, speak to tourists and give them a helping hand. If you have friends who are learning to speak English, set aside 30 minutes every day to speak English together. Be creative and create as many opportunities as possible to speak English. Tips Be patient with yourself. It takes a while to learn how to speak English well. Remember to give yourself time and treat yourself well.Do everything everyday, but only do ten to fifteen minutes of the more boring tasks. If you want to improve listening skills, just listen to the radio fifteen minutes rather than an hour. Do ten minutes of grammar exercises. Never do too much English. Its better to do just a little bit every day rather than a lot only twice a week.Make mistakes, make more mistakes and continue to make mistakes. The only way you will learn is by making mistakes, feel free to make them and make them often.Learn how to speak English about the things you like doing. If you enjoy speaking about the topic, it will be much easier for you to learn how to speak English well in a shorter amount of time. What You Need PatienceTimeWillingness to make mistakesFriends who can speak English with youBooks or internet resources in English

Summary of Reading Essay Example | Topics and Well Written Essays - 250 words

Summary of Reading - Essay Example It can be said that this is a case of â€Å"virtual smoothness† that any Russian speaker feels upon hearing the new Russian anthem. It is considered an affirmation of the new anthem’s link to the original anthem. Overall, Daughtry’s article is a rationalization of a Russian national’s positive sentiments through the anthem’s emotional association with Soviet’s grand history. Signs of Imagination, Identity, and Experience: A Peircian Semiotic Theory for Music Charles Peirce’s concept of signs to discuss identity, emotion, and music is utilized in Turino’s analysis for the need of music. According to Peirce, the interpretant, object, and sign are elements in all semiotic processes. In the article, recognition of societal and individual identities and formation of emotional corollaries are music’s ability rooted in the reality that social signs are generally of the less mediated or direct type. Generally speaking, music work s without any mental intervention and directly at the physical and emotional levels. Turino’s main focus in his article is on the relationship of the sign and the object --- symbol, index, and icon, and its overall interpretation --- argument, dicent, and rheme. Works Cited Daughtry, J M. "Russia's New Anthem and the Negotiation of National Identity." Ethnomusicology.

DB Reply 2 Coursework Example | Topics and Well Written Essays - 250 words

DB Reply 2 - Coursework Example The HR in any organization is thus required to ensure comfortable working environments for individuals in this two categories. The identification of poor performance is an integral part of government policy. In various workplaces, there should be a known way to measure performance. While dealing poor performance, the supervisors are required to be careful so as to ensure there is no discrimination. The HR is therefore required to point out the various instances of poor performance before reprimanding the employee. The equal pay act requires that men and women in the same work description receive equal pay. This includes both the salary and the bonuses. Many women have experienced discrimination in their work area because of their gender. Any individual identified to have violated this act should be sued. This is important since all the employees should be considered because of their skills and not the gender. The welfare of the employees is the core duty of the HR. They should ensure equity and transparency in the work place. This will help give employees the motivation to keep performing well in their various

Licensed Occupational Therapist in New York State Essay Example for Free

Licensed Occupational Therapist in New York State Essay Currently, I am a licensed Occupational Therapist in New York State. I work with developmentally disabled and autistic children in both a private capacity and within the public school system. As an occupational therapist for children, I have to draw on the knowledge of a number of disciplines such as cultural studies, medicine, sociology, and even architecture to best serve the needs of each individual. Most of this knowledge helps me to prepare the children for futures in the classroom and society in general. Each discipline area allows me to give the children the physical and psychological tools they will need. However, there is also a very important emotional preparation that the children need even more than their physical needs that goes into my work. Developmentally disabled and autistic children often respond to touch in order to learn. Developmentally disabled children need touch because often verbal communication fails them. Physical contact through massage techniques can teach them how to use the processes they don’t lack in to strengthen the areas they fall behind. Autistic children on the other hand need to learn to accept touch/physical contact as a means of communication. For both areas of my work, I hope to use the knowledge I gain through Finger Lakes School of Massage to integrate techniques that will benefit children as they navigate a world that is often frustrating for them as they learn to adapt. Professional massage training provides me with further tools to utilize in helping children lead fulfilling lives. The techniques that I learn will be applied in early intervention therapy, which provides these special children a head start on preparing for the classroom and other social, academic, and medical situations they may/will encounter in their lives. 2. The world is becoming a smaller place, or so the cliche indicates. Yet I have found within my own community that though the world may grow more connected technologically, people grow farther apart. Many individuals go through whole days, weeks, even months without human physical contact. We are social animals by nature; we were not made to live solitary lives devoid of touch. Human touch is necessary to our well being physically and emotionally, so without this needed touch, we grow more stressed, distant, and irritable. In addition to my work as an occupational therapist in early intervention with developmentally disabled and autistic children, I hope to use the expertise I gain at Finger Lakes School of Massage to serve my community. In both my occupational therapy work with very young children and as a message therapist for adults, I firmly believe that the combination of physical touch and massage provides my clients an opportunity to relax overused muscles and make use of long dormant muscles. Therefore, I would like to be able to offer my services as a massage therapist to the people around me. I have found that despite the vast need for such services, most communities including my own have very few massage therapists or simply none at all. Those few often find themselves exceedingly busy trying to fulfill the need of their communities because so many people seek out message therapy to ease the demands on their bodies and minds. The time used to deliver a massage is time individuals can use to slow down and care for their personal health and well being. Massage is a growing discipline that is attempting to fill the essential need of human socialization that includes necessary touch, physical release of tension, and an opportunity to just stop and relax.

The Correlation Between Multiple Personality Disorder and Child Abuse :: Child Abuse Essays

Behind Closed Doors: The Correlation Between Multiple Personality Disorder and Child Abuse "Each day that we pretended, we replaced reality with lies, or dreams, or angry schemes, in search of dignity†¦ until our lies got bigger than the truth, and we had no one real to be" From "For Children Who Were Broken" by Elia Wise Have you ever wanted to be someone else? Throughout history the idea of not being just us has intrigued everyone from Dr. Jekyll to Mr. Hyde. But imagine having no control over who you are. Imagine having 30 people inside of you, and every one of them wanting to be in control. This is the case with Multiple Personality Disorder, and it effects thousands of people in the United States alone. But why does MPD fascinate us? It has often been found quite interesting. Movies, books, and even talk shows have been made trying to show the harsh reality of the disorder, but how seriously are we expected to take Truddi Chase and the "Troops" when they are on The Oprah Show? How worried are we for Sybil when we remember Sally Field as Gidget? As grim as this disorder is we often don't realize the severity unless we hear it from "the voices." Using the psychoanalytical approach, I will show how past abusive experiences have driven some to MPD. Citing case studies from such books as When Rabbit Howls, The Truddi Chase Story, Sybil, and Jennifer and Herselves the correlation between MPD and abuse will be made. There are more similarities to these examples than just MPD, all were driven to MPD due to excessive physical, ual, or emotional abuse from a parental figure. Also, each of these studies show the cause and effects this disorder has on . Most MPD sufferers are , in fact female MPD sufferers outnumber men by a ratio of nine to one (Hales, 1993). This may be true because will keep their feelings of hostility toward others to themselves, whereas men would be more likely to lash out in random acts of . For instance, Anna doesn't want to believe that she is getting beaten, so she believes if she becomes someone else, it is not really her that is taking the abuse. However, it is only a matter of time before the abuse increases or takes another form. The effect compounds, one more personality develops, and so on until "the voices" have consumed Anna and left her broken, with every facet of her personality now being an independent mind. With statistics showing that some form of abuse happens to as many as one out of

Coca Cola’s New Vending Machine

1) Pros for Coca Cola Co. Technology Availability: Electronic components are becoming more and more versatile and cheaper. All that is required in order to adjust the price with the changes of the weather is a temperature sensor and a computer chip. Therefore, it can reduce the implementation costs. Increase competitiveness through price discrimination: Price discrimination is used in order to increase the economic efficiency. In principle, the temperature sensitive vending machine is no different from any other form of price discrimination. For example, airlines pair daily and hourly fluctuations in demand with fluctuations in price. Moreover, in Japan some vending machines already adjust their prices based on the temperature outside. Increase profitability: vending machines are an extremely profitable resource and channel and have the opportunity to be more profitable for Coca Cola. More profitability could be achieved through: * Having the ability to lower the price to customers who would usually not buy the product but all the same with charging a higher price to those who would. Lowering the price at off-peak buying time in order to increase the overall sales. * Providing information when a machine is out of stock. Facilitate the micro marketing: information about which drinks are selling and, at what rates in a particular location is relayed by internet, helps salespeople to figure out which drinks will sell best in which locations. Cons for Coca Cola Co. Damaging the brand image: it causes to interpret that Coca C ola is not customer-friendly Risk of price war: automatic price adjustments will provide the capability to ignite the price war e. . over a holiday weekend. Pros for consumers * Interactive experience when purchasing a soft drink could produce added value as micro marketing can be used to satisfy the demand of consumers more easily. * Enjoy more promotion and pay less when the product is less demanded. Cons for consumers * Product is more expensive when it is more needed. This might seem unfair to a thirsty person. Considering that, the purpose of a coke is always to quench the thirst, people should not pay different prices for the same good. Exploit the consumers who live in warm climates. * Exploit the faithful customers who are loyal to Coca Cola brand. 2) Where? * In hot climates: the value of coke to customers is higher because a cold drink is needed more to quench their thirst. Therefore, this technology will increase the price of coke in warm climates and destroy the value of coke to brand switchers who will find an alternative. * In colder climates: the value of coke to customers is lower because they do not desire cold drinks. Therefore, the price will be lower and this will make coke have a higher value for customers in colder climates. Who? * Brand switchers: this type of consumers will not have loyalty to Coca Cola and therefore switch brands based on the related price. Therefore, it may create value to brand switchers in colder climates and decrease value in hotter climates, as they find a cheaper alternative. Overall, brand switchers will benefit the most from this technology. * Habitual buyers: this type of consumers does not prefer the brand but switching costs are too high. Therefore, they stay with the same brand and if the price of coke becomes lower than competing brands it will add value of coke to these consumers. * Brand loyal consumers: these customers will suffer the most because they will want to buy Coca Cola whether the weather is cold or hot. Therefore, it will only add value to this product for them when it is cold. 3) Price Wars: the ability to discount prices so easily could cause competitors to lower prices, specifically on holidays. Price discrimination: those consumers that drink on hot days will be worse off since they must pay a higher price, while some consumers that drink Coke on cold days will be better off since they receive a lower price. Consequently, sales in warmer countries could decrease as a result of charging high prices. It will only be a success if the difference between prices is not explicitly known. Otherwise, price discrimination could harm Coca Cola’s brand image. In addition, setting the price lower in cold climates might cause some profit losses and change the reference point, and destroy the brand image either. ) * Coca Cola should not have publicized the new technology while it was still being researched. Instead, they should have waited until they knew exactly what they wanted to achieve through this technology. Furthermore, they should not have publicized new technology in a way that vending machines would change prices according to the weather temperature. Because, this create s controversy that made them look not customer-friendly but profit hungry. This might damage the brand image. * Their response to the announcement of New York Times was the right action. Because, it cleared the intention of Coca Cola that was to improve product availability and promotion activity rather than to raise prices of soft drinks in hot weather. * Another point they did right is that they carried out thorough product testing of this new technology to enable them to identify how successfully it could increase their vending machine profitability. * I would recommend that if Coca Cola decided to use the technology they might first implement it in colder countries and promote the new technology as a way for consumers to save money and increase their utilities. After the adoption of this new technology, they should introduce it into warmer countries but without the emphasizing on the price, with more emphasizing on the attributes of the vending machine such as refrigerated display case, cooler, the ability of accepting credit cards and debit cards, better availability of products through better stock control. 5) I think the comments of Mr. Ivester were naive and not well planned. He should not say that it is fair to raise prices in a championship event in a hot summer day. Therefore, according to the passage the Ivester’s answer created the flap, seeming to cast the company as one that was not customer-friendly. Instead, he should say that Coca Cola is not introducing vending machines that raise the price of soft drinks in hot weather, just exploring innovative technology that can improve product availability, promotion activity. Just like the comments of Pepsi spokesman, Jeff Brown, â€Å"At Pepsi we are focused on innovations that make it easier for consumers to buy a soft drink, not harder. † Based on Ivester’s comments, the image of Coca Cola’s brand eroded.

Berny Madoff’s Ponzi scheme

Globalization has necessitated the need to develop a code of ethics for different professions, due to the need to streamline operations across the globe. The accounting profession is one of these professions which is regulated by the code of ethics. The major purpose it serves in this profession is to prevent misconduct of accounting professionals, and develop a standard way of presenting accounting information. However, despite the presence of these regulations, serious scandals such as fraud still occur in many companies. There has been an increase in financial scandals in various US companies, and most of them can be traced to lack of controls and disregard for the code of ethics. The code of ethics has been ignored by many professionals, a fact which has led to the emergence of these scandals. The Berny Madoff ponzi scheme is one such scandal, which has caused huge losses to various banks and other institutions. The paper will discuss this scandal in relation to the accounting code of ethics, and their role in preventing such scandals. Berny Madoff ponzi scheme. Bernard Madoff masterminded what may be the largest stock fraud in history committed by an individual. He confessed to having masterminded a ponzi scheme, through his firm Madoff Securities, which led to losses amounting to over $50 billion (Zambito and Smith 2008). A ponzi scheme is a fraud which involves payment to investors, out of funds received from previous investors, rather than profits. Madoff used a strategy of investment called the split-strike strategy. It involved purchasing stocks, and simultaneously purchasing options, to guard against losses, and these were known as ‘puts'. In case the cost of the ‘puts' went down, Madoff would trade in ‘calls', which involved trading these stocks to buyers who aimed at profiting from small gains. This strategy ensured that he made small profits in cases where shares appreciated in value, after numerous trades. However, with time, some financial analysts began questioning the profits that Bernard made from these transactions. They were concerned that his methods of investment were incapable of earning the level of profits he enjoyed, and recommended an investigation on his activities (Henriques A1). In fact, Madoff Securities were investigated for over eight times by the regulatory bodies. The investigations did not find major problems, since they were not looking at the in-depth operations of the firm. Some analysts actually suspected that it was a ponzi scheme way before it became clear to investigators. They questioned the use of an audit firm with only one auditor and accountant. They also questioned the unusual strategy which involved avoiding disclosure of SEC holdings, through selling them for cash after each period. In the beginning of 2008, the market downturn revealed that Madoff Securities were in fact dealing in a ponzi scheme (Naidu 2008). This was as a result of several requests by investors to withdraw their money, which amounted to $7 billion, and Madoff could not honor their requests. He was forced to confess the truth to his sons, who reported him to the authorities. He was subsequently indicted in December last year. Role of strict standards in the accounting profession. The accounting profession requires ethical guidelines which are used by both the accounting professionals and their clients (Carey and the American Institute of Certified Public Accountants 1-5). The strict standards are beneficial to all stakeholders in a business. We will analyze the role of these ethical standards according to various stakeholders. Accountants. In these modern times, globalization has transversed boundaries and connected the world. This has led to the emergence of multi-nationals, with branches in different countries. Since the parent company has to standardize its accounting reports across several branches, it is necessary to present a global standardized way of preparing and presenting accounting reports to stakeholders. Examples of accounting standards are the IFRS and GAAP accounting standards. This is one purpose that accounting ethics serve, and it enables companies to easily compare their performance with others. Accounting ethics also helps accountants to maintain integrity and professionalism in their profession so that it may remain respectable and profitable. Ethical standards such as professional competence, objectivity and confidentiality help the accountants to prepare accurate and complete financial reports. Flouting these standards leads to consequences such as de-registration from the professional body, suspension of the practicing license, criminal liability among other consequences. Madoff flouted these principles through committing fraud, a situation which led to criminal proceedings being preferred against him. He now faced the possibility of spending a long time in jail, as well as paying heavy fines. Investors. Investors require knowledge about market trends and stock movements before making investment decisions, in order to get favorable returns on their investment. After investing in a company, investors are very interested in knowing the performance of the company in order to make investment decisions. In order to facilitate this, it is important to prepare accurate financial statements which enable investors to make proper adjustments in investment. The accounting code of ethics helps in achieving this purpose through enabling accountants present the true state of affairs of a company. In the case of Madoff Securities, the disregard of the code of ethics has led to the apparent loss of over $40 billion by investors who include companies, banks and individuals. Some investors, such as Martin Roseman who lend Madoff $10 million, have sued him in order to get back money they are owed. Financiers. Before a company can receive a loan from a financier such as lending institutions, there are various aspects which are analyzed. One aspect is the financial performance of the company. If a firm performs financially well, then the financiers are confident that they will be paid back, with minimal risks. However, firms which perform poorly have higher chances of defaulting on payments and are less likely to receive loans from financial institutions. As a result of this, firms may be tempted to misrepresent their financial position in order to obtain financing. Madoff Securities can be said to be one firm which engaged in this practice, since the firm could not survive without additional funds from new investors, in line with operations of a ponzi scheme. The code of conduct comes in, in such a case, to discourage these practices. Accounting principles such as prudence requires that firms do not understate their expenses or overstate their assets, in contrast to operations of ponzi schemes. This is beneficial to financial institutions since it enables them to finance companies with minimal risk. Accounting principles responsible for Madoff Securities collapse. Several accounting principles which were broken, were responsible for the financial collapse of Madoff Securities. One principle, prudence, requires that accountants anticipate losses and make provisions for them early enough (Kwok 30-38). It also requires accountants not to overstate the value of their assets (Marriott et. al. 221-223). Madoff Securities did not provide for the losses attributable to fraud, and actually concealed them over several years, through the use of subsequent investor deposits. When they were finally revealed several stakeholders were affected, among them some charitable organizations which had to close down due to reliance on this firm (Storm 2008). According to Warren et. al. (34-35), another principle of accounting is the matching concept. This concept states that expenses which are incurred in the course of generating revenue should be recognized during this period. This is done to ensure that comparison between revenues and expenses of a similar accounting period can be achieved (Eskew and Jensen 40-42). This is very important in making business decisions. In the case of Madoff Securities, expenses which the company incurred were matched with future revenues in order to conceal the fraud. This means that the accountants did not follow the matching concept, which was responsible for the accrual of huge expenses over the years. Accounting standards require that the accountants present the true state of affairs of a company. Misrepresentation of the state of affairs is a violation of these standards. Madoff Securities misrepresented the financial position of the company, presenting it as a profitable firm, yet it had significant liabilities. This misrepresentation attracted new investors, which led to the company owing over $50 billion to investors at the time of collapse. Conclusion and recommendation. Bernard Madoff's ponzi scheme has been seen to have affected very many local and international investors. The ignorance of the code of ethics and accounting principles that have been discussed was a major factor which caused this scandal. The code of ethics in accounting helps to protect the interests of all stakeholders of a company. It also makes it easier for companies to compare performance, due to standardization of accounting report preparations and presentation. Madoff forgot one fact about ponzi schemes; they eventually collapse due to the inability to handle sudden withdrawals by investors. The economic meltdown played a role in exposing this scheme. It is important that the role of the market regulators with regards to the scheme be thoroughly investigated, since several warnings were given prior to detection of the scandal. If the authorities had acted sooner, the loss would have been lower than it currently is. The stock regulatory authorities need to establish measures that deter such practices. One of them would be to scrutinize transactions of companies with the aim of detecting irregular and unethical accounting practices. The next course of action would be to investigate the detected suspicious trends, even if the actions are not entirely illegal. This will minimize the risk of loss attributable to fraud, by investors in the stock market.

Better Education †The Key to Opportunities

Better Education – The Key to Opportunities Free Online Research Papers Recently in the Northeastern United States, 100 young adults, ages 12 to 18 were asked, â€Å"If you were in charge, what would you change in your country?† Surprisingly, the top answer to this question is an aspect that needs to be addressed in all parts of the United States improvements in education. America’s growing economy is changing, and we must respond to these changes by helping more Americans gain the skills to find beneficial, rewarding jobs in our 21st century economy. The key to expanding opportunities is to provide everyone with a world-class education. To help the youngest Americans receive a quality education and learn the basic skills they need, we need to succeed in schooling and academics. Recent results from the National Assessment of Educational Progress (NAEP) showed that scores for high school seniors have declined in both reading and mathematics. To show just how much that students’ educations are being jeopardized, the following shocking results were also reported. Due to lacking math and science education, young Americans stand to miss out on job opportunities, will lack the necessary skills for post-secondary study, or will not complete post-secondary study in a timely manner. Nationally, of one hundred 9th graders, only 67 will graduate from high school on time, only 38 will directly enter college, and only 18 will graduate from college. Finally, U.S. 12th graders performed amongst the lowest of the 21 countries assessed in both math and science on the Third International Mathematics and Science Study. Something must be done to prevent the continuous downfall of student academics so that American students can receive the education that is necessary to succeed in the world. Due to declines in reading, a plan should be implemented to provide a program that would give grants to develop, apply, and evaluate effective reading interventions for students reading significantly below grade level. A program of this type would complement the Reading First State Grants program, which provides comprehensive reading instruction for children in kindergarten through 3rd grade. A program of this type would provide funds to school districts for reading intervention programs to help students catch up to their peers in reading and literature. Mathematics scores of students in the United States are also dropping. Students would greatly benefit if an increase in money were allowed for the Mathematics and Science Partnership program authorized in the No Child Left Behind Act. An increase in this program would support competitive grants for partnerships to increase student achievement in mathematics. The grants should support projects that have a potential to accelerate the mathematics achievement of all students, but especially low-achieving students. Professional development projects should also be provided for mathematics teachers that are strongly grounded in research to help them strengthen their skills. In August 2002, President Bush announced the State Scholars Initiative to encourage high school students to enroll in more rigorous high school courses. Twelve sates have already received assistance in developing and promoting strong courses of study, as well as providing special programs for students under the State Scholars Initiative. Most Americans strongly believe that more money should be invested in funding for the State Scholars program to make grants available nationwide. To ensure that students graduating from high school have the skills they need to succeed in post-secondary education or careers, high school seniors should be included in the National Assessment of Educational Progress (NAEP). Currently, states are required to participate in the NAEP in 4th and 8th grades in reading and math. Extending this requirement to 12th grade would enable educators to assess whether high schools, as well as elementary and middle schools, are meeting the needs of students. It would also help to identify weaknesses of students and to strengthen curriculum to ensure improvement in those areas. Programs such as No Child Left Behind that strengthen academic performance in all students have already been enforced in school districts all across America. Education is perceived as the key to eradicating poverty, ignorance, and unemployment, and young people from all social classes thought that providing a quality education to all children was important. If more United States citizens join together to strengthen the importance of providing better education, more children will gain tools to help them succeed, and in the long run will be rewarded with higher-paying jobs and valuable skills that will last a lifetime. Research Papers on Better Education - The Key to OpportunitiesStandardized TestingPersonal Experience with Teen PregnancyHip-Hop is ArtInfluences of Socio-Economic Status of Married MalesResearch Process Part OneThe Effects of Illegal ImmigrationPETSTEL analysis of IndiaTwilight of the UAW19 Century Society: A Deeply Divided EraAnalysis of Ebay Expanding into Asia

Author Citation in Botany and Zoology (aka Species Citation)

Author Citation in Botany and Zoology (aka Species Citation) Author Citation in Botany and Zoology (aka Species Citation) Referencing is tricky at the best of times. But it can be especially confusing in subjects such as botany and zoology, where you may have to cite plant and animal species’ names. This is known as author citation, or sometimes â€Å"species citation,† and it works like this†¦ What Is Author Citation? Author citation is used when discussing the taxonomy of different plants and animals. So if you name a species in your writing, you may need to cite its scientific name (i.e. Latin name) and the person who named it. This ensures clarity when two species or subspecies have a similar name. However, the format to use will depend on whether you’re citing a plant or an animal. Author Citation in Botany The full rules for author citations in botany are set out in the International Code of Nomenclature for algae, fungi, and plants. The basic format, however, includes the scientific name of the species and an abbreviated name of the person who named it. If a subspecies has a separate discoverer, moreover, the original discoverer should be identified in brackets. For example, we could cite bulb-bearing water hemlock as follows: Cicuta bulbifera (L.) Spreng. is known for its toxicity. Here, we have three distinct elements for the citation: The scientific name of the species (Cicuta bulbifera) The original discoverer (â€Å"L.,† which stands for â€Å"Linnaeus†) And the discoverer of the subspecies (â€Å"Spreng.†) The â€Å"Spreng.† here is short for â€Å"Kurt Polycarp Joachim Sprengel,† who named the subspecies. Many plants will simply require you to cite â€Å"L.,† but you can find abbreviations of other names via the International Plant Index. Author Citation in Zoology The full rules for citing animal species are contained in the International Code of Zoological Nomenclature. The basic citation format uses the scientific name of the species, the surname of its discoverer, and the year it was discovered. For instance: Few would describe Psychrolutes marcidus (McCulloch, 1926) as beautiful. I consider myself an exception. Here, we’ve cited the undeniably gorgeous blobfish using the following: Its scientific name (Psychrolutes marcidus) The surname of its discoverer (i.e., Allan Riverstone McCulloch) The year that the scientific name was first published This allows us to clarify the species in question and credit its discoverer. Youd look this annoyed if someone had caught you in a fishing net, too. Summary: Author Citation in Botany and Zoology Author citation allows scientists and taxonomists to cite the scientific names and discoverers of different plant and animal species. The exact rules depend on the subject area: In botany, cite the scientific name of the species and an abbreviated name of the person who named it (e.g., â€Å"Cicuta bulbifera (L.) Spreng.†). In zoology, cite the scientific name of the species, the surname of its discoverer, and the year it was discovered (e.g., â€Å"Psychrolutes marcidus, McCulloch, 1926†). And if you’d like help checking the references in your work, just let us know.

The stereotyping of Native Americans within commerce Essay

The stereotyping of Native Americans within commerce - Essay Example 338) apart from the patent medicine packages which featured the â€Å"coppery, feather-topped visage of the Indian† butter boxes depict the doe-eyed, buckskinclad Indian ``princess.’’ The American Indian, and that which popular culture has determined that he/she represent, has been exploited within the context of commerce and commercial advertising for close to a century with the purpose being the purveyance of specified messages regarding the company or the brand in question. Following an overview of the commercialisation of the American Indian image, two case studies of corporate/brand use, of the American Indian image shall be analysed. The commercialisation of the Native American image, or figure, is both pervasive and expansive in scope, embracing all of the noble savage and the â€Å"mystical environmentalists or uneducated, alcoholic bingo-players confined to reservations’’ (Mihesuah, 1996, p. 9). All one need to conform the validity of the aforementioned assertion is visit their nearest grocery and attempt to quantify the sheer number of products, ice cream, alcohol, cigarettes, canned vegetables, baking powder, honey and butter, to name but a few, on which the image of the American Indian is emblazoned. Remarking upon the stated, Aaker and Biel (1993) maintain that the commercialisation of the American Indian image is largely predicated on the assumption that these images will evoke such romanticised conceptualisation of a world gone by that not only will consumers be attracted to the brand in question but they will associate it wit organic wholeness and strength/durability, among others, and t he company in question with environmentalism and corporate social responsibility. Hence, Jeep Cherokee adopts the Washington Redskin logo as a means of communicating durability and the capacity to traverse harsh terrains unscathed, while Land O’Lakes butter and (family) food products display the image of an Indian princess as a means of