Thursday, December 26, 2019

Is Black History Month Being Honored Correctly Essay

In the month of February, African Americans have the privilege to reminisce and honor the people that stood up for the rights and citizenship for black people. Some people take it as a time to condemn all Caucasians for the harsh treatment the African Americans received on the road to success. I am satisfied with the African American race for constantly instilling the people with information about how they had to fight for freedom, but should that be all they discuss during Black History Month? Many argue that the Caucasians should feel bad and go into hiding during Black History Month because of what their ancestors did and only talk about how they enslaved the black people and didn’t consider them as humans. I disagree, in order to fully†¦show more content†¦They didn’t witness what transpired, when it transpired, nor how it transpired; therefore, why get emotional and distraught about slavery. Slavery was a dreadful time; conversely, proper education of slav ery will reduce perplexity. As years continue to proceed, African Americans has became indolent when it came to the exhibits of black history. Nobody every takes the time to encounter more data about the wealthy black ancestors that came from the ancient kingdoms of Ghana, Mali, and Songhai in Central and West Africa. It seems as if African Americans only want to show people the negative aspects of being colored. Many that are against a wider variety of information on black history believes that discussing the adversity that blacks endured during and after the seventeenth century is more important than teaching about how blacks were superior people before the slave trade. If people are only taught the defective materials, that can play a major role in how they view the other ethnic group and how they view their self. The Black History Month timeline is immobile after the 1960’s. The term history is defined as the past events of a period in time or in the life or development o f a people, an institution, or a place. History doesn’t only mean what happened hundreds of years ago, history is what occurred in the past. The lastShow MoreRelatedRites Of Passage, Right Or Wrong1720 Words   |  7 PagesRites of Passage, â€Å"Right or Wrong†? Throughout history the term â€Å"rights of passage† has been used to describe the transition of a person into a new stage of their lives. Rites of passage are relevant in every day life all over the world. Most prominently though, Africa has a large population of people whose groups still practice traditional rites of passage to mark special life achievements. Basically, anything meaningful that happens within their tribe such as the birth of a child, the entranceRead MoreResearch Paper2453 Words   |  10 Pagessuch as the time period, color scheme, background and subject matter. 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Wednesday, December 18, 2019

Imperialism in India - 6601 Words

Politics The effects of imperialism are both positive and negative. The positive effects are banning inhumane traditional practices such as sati and the dowry system, promoting widow remarriage and prohibiting child marriage. The negative effects are that Britain caused the traditional industries to crash. Also, poverty increased. British officials were paid out of the India treasury. Imperialism drained Indias wealth. It destroyed India economically and politically. India became dependent due to imperialism. It destroyed Indias handicraft and small scale industries. The imperialistic powers treated India as a place to extend their power. Imperialism gradually destroyed India. While destroying India economically and politically,†¦show more content†¦(Richards, 301, 1994). In believing so vehemently that the British system was superior to the far inferior Hindu traditions, the British officers were essentially contravening the ideals of freedom that were an important element of the Western European political principles that they so wanted to instill in the Indian peoples. Following the Mutiny of 1857, Indian nationalism gained much more momentum than had previously existed in the first part of the century. This movement consisted mostly of British-educated intellectuals, and ironically was made possible by the British encouragement of higher education, originally intended to create a middle management that could carry out simple administration jobs. Most of the Indian nationalists - most notably Ghandi - were educated in Western Europe and were well-read in Western notions of freedoms, civil liberties and autonomy. The Indian National Congress was the largest and most obvious nationalist group, formed so that educated Indians...could express dissatisfaction with the British colonial administration and suggest reforms. (Cowie, 36, 1994) This Congress, however, had no power in terms of action and it can be seen as an attempt by the British to appease Indian nationalists who wanted progress. The seeming uselessness of the Indian National Congress in term s of enforcing changes and reforms can be seen as a great cause of Indian resentment of British nationalism. Even so, a nationalistShow MoreRelated Imperialism And India Essay1091 Words   |  5 Pages Imperialism and India nbsp;nbsp;nbsp;nbsp;nbsp;Throughout history, many nations have implemented imperialism to enforce their will over others for money, protection and civilization. India was no exception. Since its discovery, Europeans were trying get a piece of Indias action. In many cases England was the imperial, or mother country. 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The British did not enter India as colonisers but as traders. They had a legal trading charter from the British crown and they also had permission to trade in Bengal from the Mughal king Jahangir. They continued to be a trading company for many years but after the death of the Mughal ruler Aurangzeb in 1701 they gradually started to take control. The East India Company started to controlRead MoreThe Imperialism Of India By George Marshall1739 Words   |  7 PagesKai Middlebrook Mrs.McKnight World Literature: Per. 5 11 October 2015 British Imperialism in India â€Å"After three shots, the elephant still does not die. Orwell fires his two remaining shots into the elephant’s heart. He sends someone to get his small rifle, then pours ‘shot after shot into his heart and down his throat.’ Still, the elephant does not die. Orwell, unable to stand the elephant’s suffering and unable to watch and listen to it, goes away. The elephant, like the Burmese people, has becomeRead MoreBritish Imperialism in India Essay1746 Words   |  7 PagesAli, a leader of the Indian National Congress. br(Masani, quoted in Wood, 32, 1989) br brThere is no doubt that British imperialism had a large impact on India. India, having previously been an group of independent and semi-independent princedoms and territories, underwent great change under British administration. Originally intended to consolidate their hold on India by establishing a population that spoke the same language as their rulers, the British decision in the 1830s to educat e Indians

Tuesday, December 10, 2019

Auditing and Assurance Services in Australia

Questions: 1. Using the SWOT analysis, identify any weaknesses and threats that will assist in evaluating Fashion Adornments Pty Ltd.s business risk and indicate how these may affect the audit of the financial report. 2.The continuation of assignment question above relating to chic fashion (CFL) new fashion Cloths Company. Refer to the background information provided there. (a) Explain the effect on inherent risk of CFLs relationship with the department stores. (b) Indicate two financial report items that would be affected and the assertions most at risk. 3. Identify six application controls present within the payroll system that you may be able to place some reliance on and explain why each is a control. 4. Explain the implications of the errors noted in the tests of controls. 5. (a) Provide two examples of CAATs that could be undertaken using gernelised audit software to assist with the audit of the vvaluation and allocation assertion for inventory of fashion. (b) Provide two examples of CAATs that could be undertaken using generalised audit software (GAS) to assist with the audit of existence for inventory of Fashion Adornments. (c) Give two reasons why you might not use generalised audit software to audit the inventory of Fashion Adornments. 6.Provide your opinion on appropriateness of your audit assistants conclusions in each of the two situations above. Answers: 1. Inherent Risk: This risk is also known as general risk. We assume that a some risks exists in all kinds of industry based on its specific peculiarities, nature of accounts, etc. This risk is specific to a particular industry or firm. It assumes that there are no internal controls and in absence of internal controls it is easy to figure out what items of balance sheet are material and what are not. Fraud can happen on those items which are material in nature. The components of inherent risk are as follows: 1. Risk that are related to enterprise and the environment in which the business operates: Tom operates in a business where it is difficult to enter into retail sector. There is a presence of leading competitors. These competitors will try to pull down Tom. Further the supplier is limited. The competitor may enter into contract with the supplier he may acquire the supplier. 2. Risks that have relation with capital structure: There are only three directors of the company who are past buddies so they can manipulate the results. 3. Risk that have a relation with financial structure: No such risk is there in Toms company. 4. Organizational risk: There is no long term contract with the supplier. (Radu FLOREA, 2012). 2. The terms and conditions of departmental stores are such which will affect the balance sheet items as well as the profitability of the business. These conditions and their effects are as follows: 1. Tom is able to get into only two retail stores but he got the facility of only two retail departments. In case if he does not make the goods deliver on time he may lose the customers. 2. The unsold items have to be returned within two weeks of dispatch. The retail stores may return goods having which cross two weeks duration. In some cases Tom has to accept the delayed returns in order to maintain the business relationship. This will affect the profitability if CFL 3. Sales are made on a 90 day term. This will affect the working capital. The current ratio may fall below 1. Cash blocked in debtors may affect operating cycle. So Tom should reduce the credit period or shall charge interest for delay in payment of loan. This will block the working capital and create short term liquidity crunch. 3. The types of application controls are as follows: 1. File interrogation control: under this control files are placed at a secure site. The unauthorized access to these files is prevented. Three things are ensured. These are confidentiality, integrity and availability. 2. Retention control: Before destroying any report a manager should determine the time period for which such control should be kept and where it should be kept and who will take the back up regularly and who will restore it. 3. Source Document Controls: The payroll is prepared by the paymaster on the pre-numbered sheet. This sheet has a fix format. The payroll software takes input directly from the source document 4. Run to Run Totals: this application control helps to verify that the data is accurate as it passes to different stages of processing. A payroll assistant at each store totals the list, enters the details into the computer systems and compares the hours worked as accepted by the system to the total calculated manually 5. Validation Control: This type of application control helps to detect errors present in the processing or the inputs. Limit check and check digit are the major validation control. The computer checks that employee number entered is a valid employee on the system 6. Segregation of duties: This includes authorization control. The changes should be approved by the IT manager. The paymaster at each store pays all employee in cash at the end of each week. On the receipt of their pay packet, each employee signs the payroll master listing. (Gary Schein, 2014). 4. When we look at the analysis from the table we see that the controls were in function throughout the year. The controls even detected the irregularities. We see that the errors in the payment system are 20% of the total transactions. The auditor should perform additional procedures to find detail on inaccuracies noticed by the internal controls. The controls are present but they are not reliable. They give the notation that errors are present but they do not describe it. This may affect the relationship with those suppliers to whom the payment was approved but was not paid. The table shows that there are frauds taking place internally. Auditor should discuss this aspect with Those Charged With Governance and should extend his audit procedures to identify the reasons for the fraud. 5. The stock audit is done at the end of the financial year. So in case those materials that are purchased in the beginning of the year can be identified at the end of the year when the value falls below 50% or when the quality totally deteriorates. So the company should not use Generalized Audit Software for the inventory of Fashion Adronments. 6. (i) The assistant has verified those invoices that are above $25 lacks. An invoice with amount below $25 lacks was found to be incorrectly recorded. Auditor has come to know certain facts after completing the audit work. In such a case he should investigate in depth again. He should reduce the amount above which he should audit the transaction. In percentage form it is only 3% but while looking to the amount it is approximately $42 lacks. This is a material amount. So the auditor should request the assistant to review his work. (ii) The tolerable deviation is 4% whereas the actual error amounts to 6%. This arise conditions that the auditor should investigate in detail. But when we look to the working papers we found that the errors were not material. The work of internal control is to prevent, detect and correct an error. The fact is irrelevant that the errors those went undetected were not material. In case if there is any material item that passes away the internal control then the fact that the item or the transaction is irrelevant. References Radu FLOREA, 2012, The Implications of Inherent Risks Assessment in Audit Risk Limitation, viewed on 25th January 2015. Gary Schein, 2014, IT General Controls and IT Application Controls- What businesses really needs to know, viewed on 25th January 2015. Information System and Control Audit, 2014, Auditing of Information Systems, viewed on 25th January 2014.

Tuesday, December 3, 2019

New Public Management free essay sample

What is the New Public Management? And how has it expressed itself in the workings of public bureaucracies in the Caribbean? Introduction During the last twenty years, various public administrations of countries in Europe, North America, Latin America and the Caribbean, were characterised by a practical reform movement defined by Hood (1991) as the New Public Management (NPM). This is documented by other scholars such as Gernod Gruening (1998)[1], and Paul Sutton (2003). Throughout the literature, it is evident that the process of reform have been subject to different terminologies: Managerialism – Pollitt (1990); Market Based Administration – Lan and Rosenbloom (1992); Entrepreneurial Government – Osborne and Gaebler (1992). NPM has its origins in public choice theory and the so-called ‚â€Å"managerialism’’. A simple conceptualization is that the New Public Management is a philosophy used by governments since the 1980’s to modernise the public sector. A more detailed construct is offered by Michael Barzelay (2001)[2] who indicated that New Public Management is a field of discussion largely about policy interventions within executive government. We will write a custom essay sample on New Public Management or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The characteristic instruments of such policy interventions are institutional rules and organizational routines affecting expenditure planning and financial management, civil service and labour relations, procurement, organization and methods, and audit and evaluation. The New Public Management emerged in the 1980`s and 1990’s as a response to the creeping inefficiencies of traditional bureaucratic systems. The traditional philosophy of public administration as articulated by Max Weber – that bureaucracy made administration more efficient and rational was subject to strong criticism. Bureaucratic dominance was being viewed not as a solution to the problems of public administration, but the very source of these problems (Teehankee 2003). [3] Thompson (2003) argues that bureaucratic arrangements once, successfully provided security, jobs, and economic stability, ensured fairness and equity, and delivered the one-size-fits-all services needed during the era that lasted from the turn of the past century to the mid-1960s. 4] In the meantime, however, the organizational arrangements invented at the dawn of the industrial era have become increasingly anachronistic. The fact that improvements in educational levels and advances in automation including capital intensive industries have reduced the relative efficacy of bureaucratic personnel systems (control by rules and standard operating procedures, task specialization, and sequential processing) necessitated the need for a more suitable management system. Subsequently bureaucratic systems in many industries became replaced by modern, people based human resources management (HRM) practices. Apart from industrial transformation, Thompson also draws attention to the fact that we now live in an economy in which workers demand autonomy and citizenscustomers demand superior service and more choice. Old-fashioned business bureaucracies cannot meet these demands; neither can old-fashioned government bureaucracies. He sees the New Public Management as being instrumental in correcting various bureaucratic deficiencies as it calls for the adoption of the organizational designs and practices that are transforming business: decentralized, flatter, perhaps smaller, organizations, structured around sets of generic value-creating processes and specific competencies, high-performance HRM practices, modern information technology, balanced responsibility budgeting and control systems, and loose alliances of networks (L. R. Jones Thompson, 1999). 5] Osborne and Gaebler (1992) shared paralleled views to Thompson and referred to the process as an attempt to re-engineer the state. Generally there became a growing consciousness among public servants, politicians, activists and academics around the world regarding the inherent weaknesses of government bureaucracy. An assessment of the state of public administration in the regions of Asia, Latin America, Africa Europe and Eastern Europe[6] revealed the followi ng problems that were found in common; †¢ Public administration is too slow and expensive The quality of service is very poor †¢ Public administration is too far removed from the citizens to be able to cater to their interests †¢ Public administration is corrupt †¢ It is inefficient and ineffective since it wastes financial and human resources The aforementioned provided a stimulus for change among world leaders. Implementers of The Movement The NPM movement began to develop in the late 1970’s and early 1980’s. The first movers were the United kingdom, which was reformed by Prime Minister Margaret Thatcher and communal governments in the US under Ronald Reagan which suffered heavily from recessive developments and tax revolts of their citizens. Later the national governments of other Commonwealth countries, mainly New Zealand and Australia joined, after news the reform successes in these countries, and administrative reforms got on the agendas of almost all OECD countries. [7] Philosophy of the New Public Management Some of the major philosophical underpinnings of the NPM were outlined by Teehankee (2003) and are very pervasive throughout the literature: †¢ Management culture that emphasizes the centrality of the customer †¢ Transparency with regard to resource allocation and results †¢ Organization that promotes decentralized control through a wide variety of alternative service delivery mechanism †¢ NPM represents the idea of a cascading chain of contracts leading to a single principal who is interested in getting better results within a sector portfolio over which he/she has significant authority †¢ NPM is the attempt to transfer management instruments from the private sector in a modified way into the public administration Concepts of the New Public Management[8] Budget Cuts Vouchers Accountability For Performance Performance Auditing Privatization Customer Concept (One-Stop-Shops, Case management) Decentralization Strategic Planning/ Management Separation of Provisi on and Production Competition Performance Measurement Changed Management Style Contracting Out Freedom to Manage (Flexibility) Improved Accounting Personnel Management (Incentives) User Charges Separation of Politics and Administration Improved Financial Management More Use of Information Technology Factors Influencing Public Sector Reform and the Spread New Public Management In the Caribbean. (a)Economic and fiscal pressures on governments. The role of supra territorial governance organizations such as the International Monetary Organization (IMF) the World Bank and the World Trade Organization (WTO) played a critical role in the region. The downturn in the 1980’s led countries to seek aid from these lending agencies. These loans were accompanied by conditions or measures referred to as structural adjustment measures. As La Guerre (1994) stated, structural adjustment also impacted on the public sector. [9] b)Public attitudes and increasing criticisms of the ineffectiveness and inefficiencies of governance and delivering public services. Concerns about governance in the Commonwealth Caribbean was raised by Patrick Emmanuel who claimed that there was a feebleness of will towards genuine change. [10] This idea was supported by civil societ y and governments throughout the region. International conferences such as the biennial meeting of the World Bank ( CGCED) claimed that there was a strong link between good governance, strong economies and positive social outcomes. (c)Resurgence of New Right politics in the late 1970’s and 1980’s advocated by Reagan and Thatcher regimes. (d)The proliferation of management ideas (e)Globalization and the spread of global markets. The globalized economy had profound implications for public administration. [11] Four major trends were identified: (i) the attempt by various governments to slow down or reverse growth of the state in terms of overt spending and staffing; (ii) the shift towards privatization and quasi-privatization and away from core government institutions, with renewed emphasis on subsidiary in public service provision; (iii) the development of automation, particularly in information technology, in the production and distribution of public services; (iv) the development of a more international agenda. In order to attract investors governments were forced to introduce efficient and standardized systems of administration. [12] In this paper we will examine how the NPM has expressed itself in the workings of public bureaucracies in Barbados, Jamaica, Trinidad and Guyana. THE EMERGENCE OF NPM IN BARBADOS Attempts at public sector reform in Barbados were made since independence in 1966. In 1969, the government abolished the system of local government administration and it was replaced by a temporary Organization and Management Division in 1971 which became permanent in 1973. [13] During the 1980’s there was the creation of the Ministry of the Civil Service which brought all human resource functions under one ministry. In 1997 the Office of Public Sector Reform (OSPR) was created. This organisation was positioned directly under the Ministry of Civil Service. It was a response to the percieved need to reform and re-engage its governments machinery in order to meet the challenges of a constantly changing global environment. The case for reform was a case for modernisation to ensure competitiveness in the face of globalisation. [14] The main slogan was â€Å"making Barbados work betterâ€Å". The overall objectives that were outlined by the Constitutional Review Commission in 1998 were expressed by buzz words such as transparency, accountability, efficiency, impartiality, integrity, contractual appointments, privatization and outsourcing. The structure and organizational culture, inherited at independence (Based on the Weberian model) were seen as obstacles in need of change. These changes were outlined in the draft white paper. [15] The reform strategy highlighted in the White Paper were drawn from the ideas associated with NPM . The major initiatives identified for action were; a) Strategic Planning b) Organizational Reviews c) Customer Charters d) Integrated Internal Reform Committees e) Employee Assistance Programmes f) Year of customer Service An analysis of the Barbados experience showed that they adopted a rational rather than incremental approach to the reform process. This may be one of the reasons that the reforms were met with resistance and a lack of commitment at the top of the programme. The actors in the process did not reach a common agreement. The following were identified as threats to the programme: [16] †¢ there is a duplication of responsibilities with other Departments with respect to the implementation of the programmes. †¢ There is an apparent lack of support for reforms being implemented by the Office and the use of traditional strategies to subvert efforts- e. g. transfers and refusal to disseminate information on PSR activities. Evidence also showed lack of priority to reform activities. Since the implementation of the programme were characteristic of a top-down approach lack of support from the top constituted a restraining factor. There exists a public service culture that condones behaviours, attitudes, practices and values that are negative, non productive and antireform. †¢ Some senior managers carry a negative perception and attitude to interacting with Management Development Officers. These officials have received feedback suggestin g lack of cooperation due to the level at which they are graded. †¢ There is lack of committed financial resources for the implementation of programmes. There is therefore need to provide adequate financing for reform programmes. Reports compiled by the Office of Public Sector Reform concluded that critical support must be gained from all actors in the arena. It was suggested that a mandate must come from the steering committee that would put mechanisms in place for the Ministries and Departments to treat Public Sector Reform seriously. They resigned to the fact that reform would take a considerably long time. This is reflected in the analysis of programmes that were actually completed between the period 1995 and 2003. Of the 108 projects scheduled, only 50 were completed. [17] PUBLIC SECTOR REFORM IN JAMAICA The need for Civil Service reform in Jamaica was driven by the inefficiency of the Public Service and its inability to operate within a changing environment. There was considerable waste in the public sector, with overlapping and duplication of functions among government organizations, and the mismanagement of human, financial and technological resources. The excessive centralization of decision making by central agencies and the continued use of outdated and cumbersome regulations and procedures caused inordinate delays in decision making and in responding to public needs. There were five main attempts at the reform process: (a) The first effort was made in the early 1970s through the creation of a Ministry of the Public Service (MPS). (b) The second attempt was made in 1984 with the introduction of the Administrative Reform Programme (ARP), which sought to improve human and financial resources management within the Jamaican public sector (c) The third phase, otherwise known as ARP II, began in 1991 with the establishment of the Financial and Programme Management Improvement Project (FPMIT). It was charged with the responsibility for programme budgeting and corporate planning throughout the public sector, (d) The fourth phase was associated with the introduction of the Tax Administration Reform Project in November 1994, whose primary focus was to strengthen the efficiency and effectiveness of administration in revenue mobilization (World Bank, 1994). (e) The final phase, the Public Sector Modernization Programme (PSMP), was introduced in 1996 and was charged with four main responsibilities: (i) privatization of some public sector entities, including contracting out services that can be delivered more effectively and efficiently by the private sector; (ii) down-sizing and strengthening the required work force; iii) abolishing redundant statutory bodies and government companies; and (iv) the creation of executive agencies,[18] aimed at reducing centralization of control through more delegation of authority to managers in public service departments or agencies (Government o f Jamaica, 1996). The final phase of reform in Jamaica contained concepts and strategies parallel to those outlined in the New Public Management and was influenced mainly by economic conditions. In 1985, inflation stood at 30% and unemployment had increased to 25. 6%. These factors were responsible for the Jamaican government approaching the IMF in April of the same year. This was followed by the formal adaptation of the New Public Management in the latter part of 1985. The success of the programme in Jamaica was mainly due to the homogeneity of the population. According to Bissessar (2006) being a fairly homogeneous society allowed for frequent discussions, negotiations and compromises between governing party and the opposition. Much of the success for the reform in the public sector in Jamaica was because of the long term planning and bargaining between the government, the opposition party and the private sector. Due to the support of the unions there was more coordination than resistance. It was observed that public sector reforms would never succeed without support of the unions, e. g. The Jamaica Civil Service Association. The Public Sector Modernization Programme sought to heal the breach and form a partnership that would ensure a smooth transition of the change process (Jamaica Gleaner Aug 9, 1999). By the time the Public Sector Modernization Project (PSMP) was introduced, there was more attention paid to the implementation process. The government had learnt that the ARP (second phase of reform) failed because the implementation process was poorly designed. According to the operations manual for the PSMP (Government of Jamaica 1996) the project was developed through a consultative process of workshops conducted with a variety of potential stakeholders. Some of these stakeholders included targeted ministries and agencies, the Jamaica Civil Service Association, funding agencies, consultants and selected members of the public. The PSMP in Jamaica is a good example of a reform programme that is being monitored and coordinated at the highest level of government. The policy direction of the project is provided by the Inter-Ministerial Committee for Administrative Reform (IMCAR), which is chaired by the Prime Minister and with membership drawn from senior ministers and Permanent Secretaries. Technical guidance is provided by the Project management Committee (PMC), chaired by the Cabinet Secretary (Office of the Prime Minister), who is also the Head of the Civil Service and Chairman of the Permanent Secretaries’ Board. According to Radman (1998) to be effective, the monitoring and coordination functions of Civil Service reforms should be conducted at such a high level in government hierarchy that they attain sufficient respect and clout in the system. THE EMERGENCE OF NPM IN TRINIDAD A White Paper was introduced by the new UNC government in 1997. The reform process was to be overseen by a Minister of Public Administration who would initiate the restructuring, rationalization and decentralization of the public service to meet the challenges of the twenty first century. [19] Major emphasis was to be placed on quality service delivery, efficiency audits, quality management, financial management, accounting, procurement and supply management, policy planning, organizational development, training and new appraisal methods. The approach by the government was a top-down approach that seemed to be rational rather than incremental. One of the major influences being the conditions laid down by the IMF to undertake Structural Adjustment programmes. One of the major obstacles to implementation was the perceived ethnic power division between the East Indians and Africans. The fact that the public service in Trinidad Tobago had for so long been dominated by the African segment was a major factor in the perception that African Public servants held. Commissioners argued that they were charges against them. The chairs of the Commissions were mainly of African decent or persons who were known to be political supporters of the ruling party. [20] Various commissioners were appointed by the non-executive head of state, and there developed a perception among the East Indian Population that complaints or appeals were frustrated (Brown 2008). When the New Public Management was introduced in the late 1990’s there was a fear that the principal of merit would be compromised. Reform of executive agencies such as the Public Service Commission could not be achieved without constitutional amendment. Because the two major parties mirrored the two ethnic groups and because of the small majorities of recent governments, it was clear that the party in power would not obtain the support of the opposition if an amendment of the constitution was sought. Resistance to reform also came from top and middle level public officers. Public servants argued they were not adequately paid and they were distrustful of senior managers in the service ( Bissesar 2002). The 1990 attempted coup may also be a symptom of resistance by disgruntled groups in the wider population. THE CASE OF GUYANA President Forbes Burnham (1962-1985) embraced the ideological position of socialism in an attempt to deal with the economic problems in Guyana. By the late 1970’s the state controlled 80% of the economy. This policy forced private interests to terminate their economic positions which led to severe economic downturn in 1985. The situation was exacerbated by the massive inflations of the 1990’s where it became difficult to retain and attract public servants. The lack of cohesion among different ethnic groups along with the lack of funding resulted in little or no sustained effort on the part of the government to introduce the NPM. The public sector in Guyana was thought to have been politicized with appointments based on political affiliation rather than merit. This was reflected in the ethnic composition of the Guyana Public Service Union and the ruling party which were predominantly Afro-Guyanese ( Deryck Brown 2008). The nationalization of the economy and the politicization of the public service caused a massive brain drain depriving both private and public sectors of talent. The situation was exacerbated by the massive inflations of the 1990’s where it became difficult to retain and attract public servants. With the assistance of the ODA the government of Guyana initiated a programme of public sector reform called Public Service Management. This is where ministries were reduced from 18 to 11. The reduction was to avoid duplication in similar areas of government policy and thus increase coherence in policy formulation and service delivery. Major problems were caused by financial constraints and depressed public service salaries inhibited full implementation. The ability to pay competitive salaries was essential to the success of the reform programme. The situation was further frustrated by the shortage of qualified applicants which to high level positions to be filled by inadequately qualified individuals. Other major obstacles to the reform process identified by Brown (2008) are as follows: ) lack of commitment and ownership at both political and senior management levels b) senior public service managers were either unaware or apathetic about project objectives c) a lack of consensus and a clear vision on the part of the Government of Guyana about the kind of public sector it wanted. This led to a lack of objectives and information reaching stakeholders. d) An autocratic style displayed by PSM, without displaying the competence to earn respect. Tyrone Ferguson in his analysis of Guyana came up with parallel explanations. He observed that ministerial dominance of the Public Service became the order of the day. Ministers over time usurped control of the day to day operational tasks of administration from Permanent Secretaries to other Senior Officials. Accountability of public agents was thus destroyed. Public imperatives came to imbue decision making CONCLUSION Persisting fiscal constraints, declining productivity and disenchantment with the delivery of public services triggered the movement in many countries akin to what Hood (1991) termed a New Public Management. The main forces influencing the introduction of the New Public Management in the Caribbean are Globalization and Structural Adjustment. It can be interpreted as what Dolowitz and Marsh (1996) refer to as coercive policy transfer. Coercive transfer occurs when an actor directly imposes policy on a government. Prior to the 1980’s there was little emphasis on reform in the Commonwealth Caribbean. Even thought there were reform committees in Jamaica, Trinidad Tobago, Dominica and Barbados which identified problems to be addressed, recommendations were never implemented. Structural adjustment measures seem to have provided a stronger impetus. Mandates from lending agencies such as the IMF and the World Bank required various countries to undertake comprehensive reform of their public services. However, even though Barbados, Trinidad Tobago, Guyana and Jamaica had similar mandates, evidence suggests that they were faced with differing cultural constraints and were also employing different approaches to reform. As a result they experienced different levels of success. Jamaica adhered closely to may of the guidelines and measures such as auditing financial reforms in the budgeting systems and performance appraisal systems were successfully introduces (Bissessar 2002 ). This was substantiated in (Journal Public Personnel Management) Jamaica has had a greater measure of success in the implementation of a new appraisal system than has Trinidad Tobago, and Guyana due largely to differing cultures of their bureaucracies. The Westminster system of governance which is the model adopted by these countries seem to be more relevant when the populations are homogeneous. In Barbados it is also evident that many of the principles of the NPM has been successfully introduced and had actually resulted in increased but only marginal output in the public sector. In Trinidad Tobago political agendas did not translate in terms of actual implementation of the wider public sector. Even though there was the introduction of Performance Management and Appraisal Systems, promotions were based on seniority rather than on merit. The entire issue the with Urban Development (UNDECOTT) illustrates that there are burning issues with the concept of accountability and that the existed structure of executive agencies need to be properly evaluated. Guyana on the other hand was faced by the most barriers and showed little success. The variations in reform in these territories can be attributed mainly to homogeneity of the public sector and the opportunity for politicians to move the systems sharply in that direction to facilitate their own interests. The shifts in political power in both Guyana and Trinidad Tobago by 19945 affected the continuity of programmes in these countries. The NPM policy makers also failed to take into consideration the domestic environment in various countries. It can also be suggested that the approach took on a rational connotation and may have been more successful by the adaptation of incremental measures. However proper policy evaluation can only take over a long period of time and the policy learning process must be given time before assessments. The issue of Public Sector Reform was created through the demands of global environment and structural adjustment measures. It successfully reached on the agendas of Governments in Caribbean States. However it is the stages of implementation and evaluation that encountered several obstacles, thereby necessitating reassessment of various processes. BIBLIOGRAPHY | |Barzeley, M. 2001. The New Public Management. University of California Press. | | | | | |Best-Winfield, Gail. 2006. â€Å"Public Sector Reform – The Barbados Experience ’’, Case Study prepared for The Caribbean Centre for | | |Development Administration (CARICAD). 2006. | | | | | | | |Bissessar, Ann Marie, 2002. â€Å"Globilisation, Domestic Politicsin the Introduction of the New Public Management in the Commonwealth | | |Caribbean’’, International Review of Administrative Services. March 2002; Vol 68, pp 113-125. | | | | | |Bissessar, Ann Marie, 2006. â€Å"The Difficulty of Protecting Merit in a Plural Society: The Case of Trinidad Tobago’’, Review of | | |Public Personnel Administration. March 2006; Vol. 26: pp 74-90. | | | | | |Brown, Deryck, 2008. Institutional Development and Reform in Public Services: Lessons from the experience of Small Caribbean | | |States’’, Paper prepared for The Commonwealth Association of Public Administration and Management (CAPAM). 2008 Biennial Conference | | |Barbados, 19-22 October. | | |Common, Richard. 1998. â€Å"Convergence and Transfer: A Review of the Globilisation of New public management’’, International Journal of | | |Public Sector Management. Vol II, No. 6: 440-450. | | |Government of Barbados, 2004. â€Å"Public Sector Reform for the period 2004 to 2005 – Making Barbados Work Better’’, (Report of the Office| | |of Public Sector Reform 2004). | | | | |Graham, Sandra, 1999. â€Å" Public Sector Reform: The role of the Union in Transition’’, Jamaica Gleaner. August 9, 1999. | | | | | |Gruening, Gernod, 1998. â€Å"Origin and theoretical basis of the New P ublic Management’’, | | |Draft for the 1998 IPMN conference in Salem Oregon. | | | | | | | | | | | |Sutton, Paul, 2003. Governance, Public Sector Reform and New Public Management: The Commonweath Caribbean Experience’’, Economic and | | |Social Research Council. | | | | | |Sutton, Paul, 2006. Modernization the State: Public Sector Reform in the Commonwealth Caribbean. Kingston: Ian Randle. | | | | | | | | |Teehankee, Julio, 2003. â€Å" New Public Management:Lean State Lean Government’’. | |Seminar organisied by International Academy for Leadership Program under the auspices of Freiderick Naumann Stiftung, Germany Feb 8th| | |– 17th | | | | | | | | | | | |Thompson, Fred and Hugh Miller, 2003). â€Å"New Public Management and Bureaucracy Verses Business Values and Bureaucracy’’, Review of | | |Public Personnel Administration. Vol. 23: No. 4; December 2003 pp 328 -343. | | | | | | | | | | | | | | | | | | | |Public Personnel Management: Summer 2,000 | | | | | | | | | | | |. | | | | [1] Gruening, Gernod. 1998. â€Å"Origin and theoretical basis of the New Public Management’’ Draft for the 1998 IPMN conference in Salem Oregon. [2] Barzeley, M. 2001. The New Public Management. University of California Press. [3] Teehankee, Julio (2003). â€Å" New Public Management: Lean State Lean Government’’. Seminar organisied by International Academy for Leadership Program under the auspices of Freiderick Naumann Stiftung, Germany Feb 8th – 17th. 4] Thompson, Fred and Hugh Miller (2003). New Public Management and Bureaucracy Verses Business Values and Bureaucracy. Review of Public Personnel Administration. Vol. 23: No. 4; December 2003 pp 328 -343. [5] Ibid [6] Teehankee, Julio (2003). â€Å" New Public Management:Lean State Lean Government’’. Pg 1 [7] Gruening, Gernod. 1998. â€Å"Origin and theoretical basis of the New Public Managementâ⠂¬â„¢Ã¢â‚¬â„¢ Draft for the 1998 IPMN conference in Salem Oregon. [8] Ibid [9] Cited in Bissessar, Ann Marie, 2002. â€Å"Globilisation, Domestic Politicsin the Introduction of the New Public Management in the Commonwealth Caribbean’’. International Review of Administrative Services. March 2002; Vol 68, pp 116. [10] Sutton, Paul. 2003. Governance, public sector reform and â€Å"new public management†: the Commonwealth Caribbean experience. [11] Bissessar, Ann Marie, 2002. â€Å"Globilisation, Domestic Politicsin the Introduction of the New Public Management in the Commonwealth Caribbean’’. International Review of Administrative Services. March 2002; Vol 68, pp 116 [12] Ibid [13]Gail Best-Winfield 2006 â€Å"Public Sector Reform† – The Barbados Experience. The Caribbean Centre for Development Administration (CARICAD). [14] Sutton, Paul. 2006. Modernization the State: Public Sector Reform in the Commonwealth Caribbean. Kingston: Ian Randle. 15] Sutton Public Sector Reform in the Eastern Caribbean [16] Sutton, Paul, 2006. Modernization the State: Public Sector Reform in the Commonwealth Caribbean. Chapter 6, pg 151. Kingston: Ian Randle. [17] Report of the Office of Public Sector Reform 2004. pg 14. [18] Jamaica has been the leade r in the Caribbean in the creation of Executive Agencies [19] Governance, public sector reform and â€Å"new public management†: the Commonwealth Caribbean experience. Paul Sutton [20] Review of Public Personnel Administration. 2006; 26; 74. The Difficulty of Protecting Merit [Type the document title] [Type the document subtitle] Marina [Year] [Type the company name]

Wednesday, November 27, 2019

ACC Additional Theory Questions Essay

ACC Additional Theory Questions Essay ACC Additional Theory Questions Essay Chapter 2 1. The primary objective of financial reporting is to communicate information to permit users of the information to make informed decisions. 2. Qualitative characteristics make accounting information useful. Understandability: the quality of accounting information that makes it comprehensible to those willing to spend the necessary time. Relevance: the capacity of information to make a different decision. Reliability: the quality that makes accounting information dependable in representing the events that it purports to represent. Comparability: for accounting information, the quality that allows a user to analyze two or more companies and look for similarities and differences. Consistency: for accounting information, the quality that allows a user to analyze two or more accounting periods for a single company. Materiality: the magnitude of an accounting information omission or misstatement that will affect the judgment of someone relying on the information. Benefit versus cost constraint. 3. Depreciation: the process of allocating the cost of a long-term tangible asset over its useful life. Also termed amortization. 4. Materiality: the magnitude of an accounting information omission or misstatement that will affect the judgment of someone relying on the information. 5. Benefit versus cost constraint: the benefits of accounting information should exceed the costs of providing the information. 6. Classified balance sheet is helpful in evaluating the liquidity of a business. 7. Current assets: cash or sold or consumed during the operating cycle or within one year if the cycle is shorter than one year. eg, cash, accounts receivable, inventory prepaid expense. Non-current assets: any assets that do not meet the definition of a current asset. Current liabilities: an obligation that will be satisfied within the operating cycle or within one year if the cycle is shorter than one year. Long-term liabilities: any obligation that will not be paid or otherwise satisfied within the next year or the operating cycle. Shareholders equity: represents the owners’ claims on the assets of the business. 8. It is useful in any analysis of a company’s financial position by separating both assets and liabilities into those that are current and those that are non-current. 9. Income statement is used to summarize the results of operation of an entity for a period of time. Single-step income statement: an income statement in which all expenses are added together and subtracted from all revenues. 10. The statement of retained earnings provides a link between the income statement and balance sheet. Beginning retained earnings, net income, dividends declared and paid and retained earnings are included. 11. The statement of cash flows classifies cash inflows and outflows as originating from three activities: operating, investing and financing. 12. Income statement should be completed first. Income statement-Balance sheet-statement of retained earnings-cash flows statement. Working capital: current assets – current liabilities Current ratio: current assets/current liabilities Profit margin: net income/sales or revenue Chapter 3 1. Event: a happening of consequence to an entity. Transaction: any event that is recognized in a set of financial statements. 2. External event: involves interaction between the entity and its environment. eg, the payment of wages to an employee, hiring of a new employee. Internal event: occurs entirely with in the entity. eg, the use of a piece of equipment. When an event is recognized in a set of financial statement then it is a transaction. 3. Source document provides the evidence needed in an accounting system to record a transaction. Chapter 4 1. When economic events affect on the financial statement. 2. Recognition: the process of including an item in the financial statement of an entity. 3. Historical cost: the amount paid for an asset and used as a basis for recognizing it on the balance sheet and

Saturday, November 23, 2019

pledge pres essays

pledge pres essays Taking the lead role as president of my pledge class means that I now hold myself responsible for the faults of pledge class, however the good things that come out of my class I still place on my group as a whole. Being an important factor of my pledge class does mean a lot to me, being that I am responsible and I dont want to see any of my present pledge brothers back down from the challenge. I understand the importance of the fraternity and the meaning of unity. As president I will assist my pledge brothers in what ever way necessary to see that they succeed not only in pledging, but in school and with building closer friendships to the current brothers. Ive already began to start close friendships with several of the current brothers. Being president I am hold a new duty of being a pledge class spokesman. Since several brothers already know me, I think that they will be more responsive to the things I have to say about the current pledge class, and trust my judgment on some things. I like to do my best in everything so as president I will make sure that my fellow pledge brothers will do their best in everything that they do. I will hold myself personally responsible for any mishaps in my pledge class. I will make sure that they follow through with their duties of current offices that they now hold. Any task the BDCs pass down to me I will complete to my full potential. To me the fraternity is held in high regard. Even as a pledge, not being an actual brother, I still feel the unity that is a part of the fraternity. I want to make sure that my fellow pledge brothers understand the importance of the step that they are about take, and to let them know that no matter what, as long as they are my pledge brother I will be there for them and do what ever I can to help them. ...

Thursday, November 21, 2019

Fault Detection and Diagnosis using Principal Component Analysis of Literature review

Fault Detection and Diagnosis using Principal Component Analysis of Vibration Data from a Reciprocating Compressor - Literature review Example PCA has been employed with genetic algorithms (GA) in order to reduce data dimensionality for use in fault diagnosis of induction motors. PCA was employed to remove relative features, after which GA was employed to select the irrelative features and to optimise the ANN (Yang, Han and Yin, 2006). Fault detection and diagnosis of plant subsystems have also been attempted using PCA. Normal plant operation decomposed through PCA was compared to faulty operation data through PCA decomposition to create thresholds for taking corrective actions. Real time monitoring of plant operation data was compared to both data sets with thresholds settled through Q statistics in order to detect faults (Villegas, Fuente and Rodriguez, 2010). Vibration monitoring of helicopter transmissions has been attempted using tri-axial accelerometers and PCA processing of the obtained data. The three different dimensions of acceleration data obtained using accelerometers were reduced to a single dimension using PCA for simpler processing. This approach is seen to provide a simpler and computationally robust technique for vibration monitoring in highly complex systems (Tumer and Huff, 2002). Independent PCA models suffer due to the control limits required for the Q and T2 statistics. Also, the limits are produced assuming that the process data is Gaussian in character, which may lead to complications if the process data is not actually Gaussian in character. Probabilistic techniques have been used in conjunction with PCA (PPCA) in order to handle both Gaussian and non-Gaussian process data for fault detection and diagnosis in a process control environment. Outcomes signified improvement over simple PCA based control schemes, but certain areas still required improvement under the PPCA based control scheme (He et al., 2012). PCA applications to process control are growing over time. Polyester film process monitoring has been attempted using Q and T2 statistics through a PCA approach for multivar iate quality control (MQC). When compared to other techniques, PCA provided a more robust model for fault detection although diagnosis was not highly reliable. It could be inferred that PCA standalone approaches are best suited to fault detection since fault diagnosis requires the application of other techniques for established reliability (Qin, 2003). A combined index consisting of statistics Q and T2 has been developed in order to minimise the index when faulty variables are being isolated. This provides a better solution than applying the conventional approach of using statistics Q and T2 separately (Chen, Lee and Liu, 2011). It must be noted that PCA provides a simple reduction of dimensionality, but PCA processing is not suited to data streams with a large amount of outliers. A robust PCA (ROBPCA) method has been suggested for dealing with large dimension data using projection pursuit in combination with robust estimation of lower dimensions. Classification of outliers has been made possible through diagnostic plots (Hubert and Engelen, 2004). ROBPCA has been employed for fault detection and isolation in various theoretical situations in order to prove its worth over PCA. The findings signify that ROBPCA provides better results than PCA with its inherent ability to process large data sets (Tharrault et al., 2008). PCA has also been applied together with acoustic emission testing (AET) to deal with vibration monitoring of

Wednesday, November 20, 2019

Incident Management Team #7 Essay Example | Topics and Well Written Essays - 500 words

Incident Management Team #7 - Essay Example Nature of the incident and the different types of skill sets of the employees determine the members of an incident management team. The line officer is responsible for analysing the nature of the fire incident and to formulate suitable teams to tackle it. He must decide in which category the incident comes and what are the immediate priorities of the teams formed. The line officer must make the team members aware of the nature of the incident and he must provide a brief about the main objectives and immediate objectives of the team in action at the incident place. For example, if the fire causes threat to the life of the people, then the team’s immediate objectives must be to save the life of the people. Incident Management starts as the smallest unit and then changes the structure of the unit according to the complexity of the emergency. Team development is an important part in the management of a fire incident. The members of an IMT (Incident Management Team) should work as a team, and learn the knowledge and skills needed to perform effectively in stressful, dynamic conditions. â€Å"Team decision-making is a critical aspect of effective IMTs, and this skill must be developed by the team as a whole in an exercise/activity environment so that it can be applied appropriately during an emergency† (Incident Management Team Development) In an incident management team, there will be command staffs and general staffs. The type of the incident determines the whether to allocate different positions to the staff or not. The incident management teams are designed to tackle fire and safety related problems. The preliminary aim of the IMT’s is to protect the life and property of the public from the dangers caused by fire like safety issues. As a fire fighter I have to obey the commands from my superiors in saving the life

Sunday, November 17, 2019

International Business Essay Example for Free

International Business Essay The social and economic catastrophe was one of the worst problems after World War I and lasted through the 20th century. The Battle of Ideas, was a battle between the power of government and the forces of the marketplace. For over half of a century, the world was moving toward a government control from a communist world to a mixed economy. In the 1980s the old policies of these economies began to fail dramatically, and two economist were battling the ideas of what they thought will work better for our geopolitical landscape. John Maynard Keynes was from Britain and believed his revolutionary theories on unemployment and recession was going to help government take a lot more control over their economy. Friedrich von Hayek was an Australian and advocated for a free-market capitalism. Ludwig von Mises was an economist that predicted that new Soviet socialist economy would never work, because the government controlled wages and prices. These prices are the very heart or centerpiece in which is what makes the economy work, without these set standards our economy would be in chaos. This is one of the effect that has been on our geopolitical landscape. Like suggested in the video â€Å"with our traffic signals the street will be in chaos.† That is the same with our economy if we do not have a centerpiece, guidelines or standards this can cause a chain reaction not just in one economy but all over the world. There is a lot of connection to Globalization in these videos. The world was moving from a communist economy to a mixed economy. In the videos it talks about The World Bank Group and The International Monetary Fund, both of these play a huge role in Globalization and are global institutions. Some of the supporting factors of Globalization in the video were as follows, technologies changed played a big part in the changing economy. Better telecommunication factors helped people communicate quicker and help people get the important information that was needed. This is very important because the faster they can communicate the quicker everyone is on the same page and know what is going on in the economies. In the video they also talked a lot about political economy, political systems such as a democracy and totalitarianism. They also were also showing the differences between market, command, and mixed economies. I also saw connection between legal systems such as common law, and civic law. The regulations and standards they try to set to create less chaos were some examples of the legal systems. These systems helped get the economy back on its feet. Cultural and society plays a big role in connection to these videos. I do believe what John Maynard Keynes theory was suggestion. If the people were not afraid to spend some money and go out and purchase items, this will help the economy get its feet back up like they did after â€Å"The Great Depression.† I also think this depends on this theory because not everyone has money to spend, or savings to use. I think the government needs to have set standards to help create jobs and help create an income for the people.

Friday, November 15, 2019

Critiques of Faulkner’s Sound and Fury Essay -- Faulkner’s The Sound a

Critiques of Faulkner’s Sound and Fury After reading through a large chunk of criticism, it seems clear to me how David Minter, editor of our edition, hopes to direct the readers’ attentions. I was rather dumbstruck by the number of essays included in the criticism of this edition that felt compelled to discuss Faulkner and the writing of The Sound and the Fury seemingly more than to discuss the text itself. Upon going back over the essay, I realized that Minter’s own contribution, â€Å"Faulkner, Childhood, and the Making of The Sound and the Fury,† is a prime example of such â€Å"criticism of the text† that focuses on the author, his creation of the text as a process, and the author’s self-professed opinions of the text. I have a number of problems with this idea. Although analyzing Faulkner and his process is not condemnable in of itself, it seems as though nearly every essay in this edition feels it necessary to include a lengthy quote by Faulkner addressing either his love of Caddy , his non-plan when writing the novel, or his deeming the novel a failure. After reading about these facts in essay after essay, one hopes Minter is satisfied in drilling them into the reader’s head. Another issue I have with these inclusions is the relevancy of an author’s statements concerning the writing process of a particular text after the text has been written. It seems that most of Faulkner’s comments about the novel and the writing process were recorded long after the fact, and I have trouble believing his statements concerning his writing process after publication. It seems more likely that his repeated desire to emphasize Caddy’s positive nature is a direct response to more negative receptions of the character upon the release of the book. Re... ...solely within the imaginations of her three brothers. For Benjy, she is a non-past memory; for Quentin, her spoiled virginity haunts him (along with the honeysuckle he associates with her); for Jason, Caddy haunts in the form of the lost job and subsequent material loss. Thus she becomes in actuality triply phenomenally constructed, for not only does she exist solely within the imaginations of her brothers (in whatever form they are haunted by), but also within the imaginations of Faulkner and the reader. Just as we are watching the watched watcher, readers conceive of Caddy solely through her watchers, the brothers, and their watcher, Faulkner. Caddy exists only in the imaginations of the three (brothers, Faulkner, reader), but she effectively and efficiently haunts them all, detached and delocated from her material body into the phenomenal body of the imagination.

Tuesday, November 12, 2019

My Career Goal

When I was a child and people would ask me what I wanted to be when I grew up, I always had an answer. That answer changed significantly as time went on, and right now it would be IT programmer if somebody asks me again. That’s my main goal right now and I know I still have a long way ahead of me. But I realized that in order to achieve that long term goal I should have few small and short term goals each year and accomplish them one by one like small ladder steps toward my main goal. So I came up with this year’s goal that is getting me a new laptop and enrolling to new advance classes in my career. My first goal this year is getting a new laptop. Like I said my main goal is to be IT programmer, so of course I need a better laptop like the one I have right now and good laptop aren’t cheap. The one I like is nearly 2500 dollars. Even though I’ve been cutting all other interests like going out, shopping and been working on weekends and my day offs on my half time right now, I’m still haven’t come up with enough money for my laptop yet. So I have to look for a full time job in summer to come up with that money. Luckily, I have a friend who promised to take me in her store as a fulltime technician for the whole summer. So hopefully by the end of summer I will have enough money to afford my new laptop, or even have some money left so I won’t be completely broke after that. So after I reach my first goal then I can be able to move forward to my second one this year that is enrolling to new advanced classes for my career. Although some programmers may qualify for certain jobs with 2-year degrees or certificates, but like we all know the economy is going bad right now so employers will be more picky as they choose for applicants. So I think it would be more advantage for me if I have more advance and wider programming knowledge required for my career. So this semester I’ll try to get the best grades I can then coming next semester I’ll be able to enroll in IT programming classes such as C++, Java or may be even code writing classes. That will give me more time to learn and master those required skills for my future career. Planning for our futures is very important even if those plans may change. But I think we should stick to those plans we have in order to achieve the main goal. Set the times to achieve your goal, but you should be beginning now. So, I will keep my goal in my mind and built it up in this year.

Sunday, November 10, 2019

Medieval castles

Castles of the Middle Ages In the 1 lth century, castles were served as the homes and fortresses of monarchs or nobles. They were also huge protection camps for the kings; they included every kind of defense known to medieval man. Anything from a moat, to murder holes, to arrow loops and this was all for the safety and protection of royalty. Overtime, the material used to build these castles improved by the matter of defense. Their purpose was extremely reasonable and a threat to many, but it was the private esidence of a king, not only for his families, but his dependents as well.Castles were built mainly on steep hills or even on cliffs, they were surrounded by wooden palisades and had many tactics of defense. With all of these strategies built into the castles, it was nearly impossible for enemies or intruders to trespass. However, castles weren't always built so sturdy, or such a great idea at that matter, they used to be made of wood and earth. When people realized how much easi er it was for them to be destroyed simply by being burned to the ground, they were then pgraded to stone and led.Castles were rarely made to be a comfortable place to live, since their purpose was for safety. The average castle had over 20 rooms, and not one was made for comfort. The Ground Floor usually was Just the kitchen and the storage room, the first floor was usually known as The Great Hall used for celebrations and ballroom dances, and the top floors were occupied by the lord and his family members. The dungeon however, is the room most people are curious about. It was a room usually located underground under a tower.This room was ntended for keeping prisoners, and in the most extreme scenarios, used for torture. The reason for the location of the dungeon was because the screams and cries were hardly ever heard. The castles also contained small personal chapels but this was the only room that anybody was able to visit since the Medieval Christian Church took over the everyda y lives and religious views of all people; its purpose was for prayer and asking god for forgiveness. These chapels were often built with a horizontally divided nave and were usually two stories high.The nobles and dignitaries sat in the upper level and the servants would sit in the lower levels of the chapel. The chapel was possibly the most perfectly furnished, richly decorated, and colorful room in the building. Since the time spent on prayer was expected four times a day, the chapel was occupied upon rising, at noon, in the evening, and before bedtime. They also consisted of crystal-like windows, which each had a meaning or story to it. Whether it was an image of God, The Virgin Mary, or even Just the angels in whom they believed were everywhere watching over them.The outside of the castle wasn't so pretty however, it may have seemed nice and peaceful from the outside but it was quite a surprise for others who attempted to trespass. It all starts when the king or lord places 14- year-old boys under the supervision of knights so they can learn a thing or two about chivalry, how to defend themselves with a sword, how to ride the horses into the battles, and so forth; these along with watchmen, guards, knights, and a porter to open up the main door.They each had their own positions and their own skills to rely on, some were trained rossbowmen, archers, lancers, and some Just had swords to defend themselves. The castle guards had to spend all day in front of a castle and staying alert. Even though these castles were made of stone, there were still a couple of possibilities that the enemy couldVe destroyed at least a part of the castle if they intended to, but it was rarely accomplished considering how difficult it was.Not only were courageous men securing the building, but they were even made in a way that it would force the attackers to spend more time and money trying to destroy it. The first line of defense toward an enemy and his crowd were the archers at t he top of the castle. These men launched incendiary arrows with their bows, making the enemy's wooden catapults engulf in flames. Along with that, the second line of defense was the lancers. They were men, with a sword-like weapon, riding on their horses fighting through the opposing crowd going around the building, taking out those who were a threat to the castle.Last but not least, the knights were the soldiers that were, most of the time, ositioned at the front of the gate and drawbridge. Their weapons were usually swords and axes and their suits were made of armor, hence the reason they were strategically positioned near the gates in case of any attackers that got too close. There was a lot of effort and money put into these castles to get them to be almost indestructible and they were no doubt an important lifestyle to royalty. They were the palaces of the nobles and the monarchs; they were a place for the kings family and dependents to feel safe and powerful.

Friday, November 8, 2019

Words Used to Describe Someones Voice Essays

Words Used to Describe Someones Voice Essays Words Used to Describe Someones Voice Paper Words Used to Describe Someones Voice Paper Adenoidal Adjective if someones voice is adenoidal, some of the sound seems to come through their nose appealing adjective an appealing look, voice etc shows that you want help, approval, or agreement breathy adjective with loud breathing noises brittle adjective if you speak in a brittle voice, you sound as if you are about to cry croaky adjective if someones voice sounds croaky, they speak in a low rough voice that sounds as if they have a sore throat dead adjective if someones eyes are dead, or if their voice is dead, they feel or show no emotion disembodied adjective a disembodied voice comes from someone who you cannot see lat adjective spoken in a voice that does not go up and down. This word is often used for describing the speech of people from a particular region. ruity adjective a fruity voice or laugh is deep and strong in a pleasant way grating adjective a grating voice, laugh, or sound is unpleasant and annoying gravelly adjective a gravelly voice sounds low and rough gruff adjective a gruff voice has a rough low sound guttural adjective a guttural sound is deep and made at the back of your throat high-pitched adjective hoarse adjective someone who is hoarse or has a hoarse voice speaks in a low rough voice, usually ecause their throat is sore honeyed adjective honeyed words or a honeyed voice sound very nice but you cannot trust the person who is speaking husky adjective a husky voice is deep and sounds hoarse (=as if you have a sore throat), often in an attractive way low adjective a low voice or sound is quiet and difficult to hear used for describing a deep voice or a sound that has a long wavelength low adverb in a deep voice, or with a deep sound ma tter-of-fact adjective used about someones behaviour or voice modulated adjective a modulated voice is controlled and pleasant to listen to monotonous adjective monotonous sound or voice is boring and unpleasant because it does not change in loudness or become higher or lower nasal adjective someone with a nasal voice sounds as if they are speaking through their nose orotund adjective an orotund voice is loud and clear penetrating adjective a penetrating voice or sound is so high or loud that it makes you slightly uncomfortable plummy adjective a plummy voice or way of speaking is considered to be typical of an English person of a high social class. This word shows that you dislike people who speak like this. n a quiet voice raucous adjective raucous voice or noise is loud and sounds rough ringing adjective a ringing sound or voice is very loud and clear rough adjective a rough voice is not soft and is unpleasant to listen to shrill adjective a shrill noise or voice is very loud, high, and unpleasant silvery adjective a silvery voice or sound is clear, light, and pleasant singsong adjective if you speak in a singsong voice, your voice rises and falls in a musical way small adjective a small voice or sound is quiet smoky adjective a smoky voice or smoky eyes are sexually attractive in a slightly mysterious way softly spoken adjective omeone who is softly spoken has a quiet gentle voice soft-spoken adjective speaking or said in a quiet gentle voice sotto voce adjective, adverb in a very quiet voice stentorian adjective a stentorian voice sounds very loud and severe strangled adjective a strangled sound is one that someone stops be fore they finish making it strangulated adjective strangled strident adjective taut adjective used about something such as a voice or expression that shows someone is nervous or angry thick adjective if your voice is thick with an emotion, it sounds less clear than usual because of the emotion hickly adverb with a low voice that comes mostly from your throat thin adjective a thin voice or sound is high and unpleasant to listen to throaty adjective a throaty sound is low and seems to come from deep in your throat tight adjective a tight voice or expression shows that you are nervous or annoyed toneless adjective a toneless voice does not express any emotion tremulous adjective if something such as your voice or smile is tremulous, it is not steady, for example because you are afraid or excited wheezy adjective a wheezy noise sounds as if it is made by someone who has difficulty breathing obbly adjective if your voice is wobbly, it goes up and down, usually because you are frightened, not confident, or are going to cry booming adjective gratingly adverb hoarsely adverb huskily adverb monotonously adverb quavering adjective raucously adverb stridently adverb tonelessly adverb tremulously adverb a voice like a foghorn a very loud voice in an undertone using a quiet voice so that someone cannot hear you someones dulcet tones the sound of someones voice as they speak adenoidal (ad]): if someones voice is adenoidal, some of the sound seems to come through their nose ppealing (ad]): an appealing look/voice shows that you want help, approval, or agreement breathy (ad]): with loud breathing noises brittle (ad]): if you speak in a brittle voice, you sound as if you are about to cry croaky (ad]): if someones voice sounds croaky, they speak in a low, rough voice that sounds as if they have a sore throat dead (ad]): if someones eyes or voice are dead, they feel or show no emotion disembodied (ad]): a disembodied voice comes from someone who you cannot see flat (ad]): spoken in a voice that does not go up and down; this word is often used for escribing the speech of people from a particular region fruity (ad]): a fruity voice or laugh is deep and strong in a pleasant way grating (ad]): a grating voice, laugh, or sound is unpleasant and annoying gruff (ad]): this voice has a rough, low sound guttural (ad]): a guttural sound is deep and made at the back of your throat high-pitched (ad]): true to its name, a high-pitched voice or sound is very high hoarse (ad]): someone who is hoarse, or has a hoarse voice, speaks in a low, rough voice, usually because their throat is sore honeyed (ad]): honeyed words or a honeyed voice sound very nice, but you cannot rust the person who is speaking husky (ad]): a husky voice is deep and sounds hoarse (as if you have a sore throat), often in an attractive way low (ad]): a low voice is quiet and difficult to hear; also used for describing a deep voice that has a long wavelength matter-of-fact (ad]): usually used if the person speaking knows what they are talking about (or absolutely think they know what they are talking about) modulated (ad]): a modulated voice is controlled and pleasant to listen to monotonous (ad]): this kind of voice is boring and unpleasant due to the fact that it does not change in loudness or become higher/lower asal (ad]): someone with a nasal voice sounds as if they are speaking through their nose orotund (ad]): an orotund voice is loud and clear penetrating (ad]): a penetrating voice is so high or loud that it makes you slightly plummy (ad]): a plummy voice or way of speaking is considered to be typical of an English person of a high social class; this word shows that you dislike people who speak like this quietly (ad]): in a soft, quiet voice raucous (ad]): a raucous voice or noise is loud and sounds rough ringing (ad]): a ringing voice is very loud and clear shrill (ad]): a shrill voice is very loud, high, and unpleasant ilvery (ad]): this voice is clear, light, and pleasant singsong (ad]): if you speak in a singsong voice, your voice rises and falls in a musical way small (ad]): a small voice is quiet smoky (ad]): a smoky voice is sexually attractive in a slightly mysterious way softly spoken (ad]): someone who is softly spoken has a quiet, gentle voice soft-spoken (ad]): speaking or said in a quiet, gentle voice sotto voce (ad], adv): in a very quiet voice stentorian (ad]): a stentorian voice sounds very loud and severe strangled (ad]): a strangled sound is one that someone stops before they finish aking it strident (ad]): this voice is loud and unpleasant taut (ad]): used about something such as a voice that shows someone is nervous or angry thick (ad]): if your voice is thick with an emotion, it sounds less clear than usual because of the emotion thickly (adv): with a low voice that comes mostly from your throat thin (ad]): a thin voice or sound is high and unpleasant to listen to throaty (ad]): a throaty sound is low and seems to come from deep in your throat tight (ad]): shows that you are nervous or annoyed toneless (ad]): does not express any emotion remulous (ad]): if your voice is tremulous, it is not steady; for example, because you are afraid or excited breathing wobbly (ad]): if your voice is wobbly, it goes up and down, usually because you are frightened, not confident, or are going to cry booming (ad]): very loud and attention-getting quavering (adv): if your voice quavers, it is not steady because you are feeling nervous or afraid a voice like a foghorn: very loud voice in an undertone: using a quiet voice so that someone cannot hear you someones dulcet tones: the sound of someones voice as they speak some notes i collected to describe voices.

Tuesday, November 5, 2019

10 Latin Abbreviations You Might Be Using Incorrectly

10 Latin Abbreviations You Might Be Using Incorrectly 10 Latin Abbreviations You Might Be Using Incorrectly 10 Latin Abbreviations You Might Be Using Incorrectly By Mark Nichol Abbreviations deriving from Latin terms and phrases can be troublesome for us non-Latin speakers. Here’s the long and short of the most common short forms adopted into English from the classical language: 1. e.g. This abbreviation of exempli gratia (â€Å"for example†) is not only often left bereft of its periods (or styled eg.), it’s also frequently confused for a similar abbreviation you’ll find below. Use e.g. (followed by a comma) to signal sample examples. 2. etc. This sloppily formed abbreviation of et cetera (â€Å"and so forth†) is often misspelled ect., perhaps because we’re accustomed to words in which c precedes t, but not vice versa. (Curiously, Merriam-Webster spells out etcetera as such as a noun, but at the end of an incomplete list, retain the two-word form, or translate it.) A comma should precede it. Refrain from using etc. in an e.g. list; the abbreviations are essentially redundant, and note that etc. is also redundant in a phrase that includes including. 3. et al. This abbreviation of et alia (and others†), used almost exclusively to substitute for the names of all but the primary author in a reference to a multiauthor publication or article but occasionally applied in other contexts, should have no period after et, because that word in particular is not an abbreviation. Also, unlike as in the case of etc., refrain from preceding it with a comma, presumably because only one name precedes it. Fun fact: We use a form of the second word in this term alias to mean â€Å"otherwise known as† (adverb) or â€Å"an assumed name† (noun). 4. i.e. This abbreviation of id est (â€Å"that is†) is, like e.g., is frequently erroneously styled without periods (or as ie.). It, followed by a comma, precedes a clarification, as opposed to examples, which e.g. serves to introduce. 5. fl. This abbreviation of flourit (â€Å"flourished†) is used in association with a reference to a person’s heyday, often in lieu of a range of years denoting the person’s life span. 6. N.B. This abbreviation for nota bene (â€Å"note well†), easily replaced by the imperative note, is usually styled with uppercase letters and followed by a colon. 7. per cent. This British English abbreviation of per centum (â€Å"for each one hundred†) is now often (and in the United States always) spelled percent, as one word and without the period. 8. re This abbreviation, short for in re (â€Å"in the matter of†) and often followed by a colon, is often assumed to be an abbreviation for reply, especially in email message headers. 9. viz. This abbreviation of videlicet (â€Å"namely†), unlike e.g., precedes an appositive list one preceded by a reference to a class that the list completely constitutes: â€Å"Each symbol represents one of the four elements, viz. earth, air, fire, and water.† Note the absence of a following comma. 10. vs. This abbreviation of versus (â€Å"against†) is further abbreviated to v. in legal usage. Otherwise, the word is usually spelled out except in informal writing or in a jocular play on names of boxing or wrestling matches or titles of schlocky science fiction movies. (â€Å"In this title bout of Greed vs. Honesty, the underdog never stood a chance.†) Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:7 Types of Narrative ConflictHomogeneous vs. HeterogeneousPhrasal Verbs and Phrasal Nouns

Sunday, November 3, 2019

How Globalization Regimes Work Essay Example | Topics and Well Written Essays - 1500 words

How Globalization Regimes Work - Essay Example This research will begin with the statement that globalization as a phenomenon has received much attention for all the right reasons; reasons which have spoken a great deal on how economies have become bigger than nation-states in essence. This brings to light the notion of comprehending how globalization as a phenomenon has been instrumental in changing perceptions and beliefs, as it has highlighted the due role of economic strengths and the opportunities that have come up with the passage of time. Globalization has made the economists understand that they if they play their cards well; there is no one who can stop them from entering new market territories and zones on a global basis. What is required however is tact and a sense of planning on the part of the people who believe staunchly within the globalization regimes since they are the ones who bring value for the sake of the business enterprises, spread far and wide? When one studies the dictum of globalization in its truest sen se, there is comprehension in the knowledge that geographical distances do not matter as such. Since the entire phenomenon is built on the premise of bridging distances in more ways than one, the element of the qualitative and quantitative characteristics coming to the fore is a special one. This is so said because globalization has the potential within it to bring people from different walks of life together and thus involve and engage them in an ideology, a business route or a pattern for that matter. ...consumers, the better it is for them to bring about a collective good, which is for the well-being of the society in the long term scheme of things (Amoore 2002). Delving deep into what globalization essentially is, one needs to find out how the term was actually brought into action. This suggests how the world was termed as a global village, and how it has represented the 7 billion or so people on the face of this earth as one connected community. Globalization has made all of them come on a single platform, where business and trade linkages help each other connect so that there is collective good, which shall foster creativity and culminate in success for one and all (Sachs 2000). They feel wired and hence this linkage has helped their business realms to develop with the passage of time. What is even more interesting is the fact that globalization has dispelled the perils which used to exist in the yesteryears. It has made people realize how colonialism is not an acceptable phen omenon anywhere and not the talk centers on the premise of globalization, which is here for their own good. There are some critics who believe globalization is not an interesting phenomenon as it brings problems for the natives of a country and makes others feel that they are more powerful than the former. This is not entirely a correct disposition as it flawed in its entirety (Herod 1998). The role of globalization within governance is pertinent because if governmental authorities are not playing their roles well, then this would mean a lot of problems for the companies and business corporations which are trying to expand in different directions, around the world.  

Friday, November 1, 2019

Film Analysis Essay Example | Topics and Well Written Essays - 750 words - 5

Film Analysis - Essay Example that men have dominated in the society, thus leaving women to struggle on their own poverty.Multiracial aspect is also evident and this brings the problem of dominance of men who are in power. Cultural analytical frameworks employed really undervalue womanspreference such that inequality practices are facilitated. In this film, the aspect of hustling backwards is evident from the manner in which the characters concerned are struggling to make ends meet. This is as a result of the low wages that they earn as they try to uplift their families from poverty. In some instances, single mothershad found it hard to raise their children alone after an experience of a painful divorce, example, Mary Venittelli who was divorced by her husband.Women have limited access to government benefits such as the medical benefits and reliable salaries from their jobs. The women in the film experience hardships on matters related with medication as they struggle to pay for such services. These women have proven tobe very hardworking,to extend their work for more than one job and yet they cannot earn a wage that can be sufficient to uplift their families from poverty level. Barbara Brooks is featured in the film as a presentation of women who are facing a force of income inequality asit escalates to the social fabric of the country.The film highlights how the rich people continue to be richer and the poor becomes poorer as days go by (Weisberg, 2006). The women have found housing cost to be very high such that they cannot pay it comfortably. For instance, one of the women works as a maid with a house cleaning service,a waitress, a hotel housekeeper, a nursing home maid, and as a Wal-Mart associate, yet she cannot make enough money to cater to her needs. The film talks of the issue of rent that has become a challenge for many women evident through Jean Reynolds a 55year old who paid hospital bills but lacked finances to pay for rent only to be evicted from the house.The force of income

Wednesday, October 30, 2019

Humor is a Philosophy Essay Example | Topics and Well Written Essays - 1250 words

Humor is a Philosophy - Essay Example In this regard, the philosopher has, I think, a family resemblance with the comedian, who also asks us to look at the world askance, to imagine a topsy-turvy universe where horses and dogs talk and where lifeless objects become miraculously animated. Both the philosopher and the comedian ask you to view the world from a Martian perspective, to look at things as if you had just landed from another planet. In its own way, a joke can reveal the pathos in laughter, grotesqueness in opulence and life's struggles' in the quiet that envelopes it. The power of humor in liberating the mind and enlightening it to see deeper also connects it to Zen. This is discussed in greater detail below. Zen says that reality can be understood in a way that is not conceptual. Zen philosophy believes that unitive point of view is not attained by logical dissection of reality but by the intutive method, which transcends subject and object and all logical categories including affirmation and negation. As pointed by Ha Tai Kim 1955: Zen transcends the logical bifurcation of subject and object, mind and matter, being and non-being, which always falls into the realm of relational knowledge. It is due to the thoroughgoing attitude of Zen that it pierces through relational knowledge, so as to acquire an absolute point of view. It attempts to see the world in its absolute wholeness (p. 21). This This is really the philosophical spirit and what connects it so beautifully with humor. Zen does not build any philosophical systems since it defies concept-making, much like comedy; for very often humor arises when a situation is viewed in its completeness with all its paradoxes and contradictions. Humor is related with people and situations, not concepts and objects. Just as Zen points to facts as they are, so does the comedy of recognition. Zen says, when you are offered tea, sip it, and, when you happen to take wine, drink it and that there is nothing more than this. Humor as a philosophy, too offers a view of reality by making one view situations in wholeness. Comedy of recognition for example reinforces status quo and does not criticize established order, much like Zen, which points to facts, as they exist. Paradox and Language Let us examine paradox. Paradox is apparent whenever there is incongruity. Humor, very often works by way of a felt incongruity between what one expects to be the case and what actually takes place in a funny situation. For incongruity to be humorous, usually, there exists congruence between joke structure and socially accepted norms. For example: "Someone's hat falls on the coffin in a freshly dug grave, the funeral loses its meaning and laughter is born"(Kundera, 1983, p.232-33). The incongruity that thus results and pricks, what is socially accepted, gives rise to laughter. Just like the incongruence in situations, there exists incongruence in what is being said, which can make statements comic. Language plays a crucial role here. Language is explained as "an approximation of thoughts through symbolic manipulation, and the gap between the expectations inherent in those symbols and the breaking of those expectations leads to laughter" (Wikepedia, 2005). The language connection and especially the paradox that can be inherent in language, reminds one of Zen. Zen teaching