Education Essay Example | Topics and Well Written Essays - 4500 words

Education - Essay Example A child going to a wealthy, comparatively safe suburban school will receive an infinitely better education than one unlucky enough to be attending a poor inner-city school. The best and most experienced teachers tend to graduate towards the best schools, while inner city schools often have the most inexperienced educators. Together with the lack of resources and often poor teaching skills in low-income schools, there are also discipline problems. While violent incidents at suburban schools such as Columbine High School make headlines, there is a constant stream of violence occurring at many inner-city schools. The appearance of metal detectors, armed police officers patrolling the corridors and a general siege mentality is not conducive to a sound education. If a child is worried about her safety at school it is unlikely for her to learn very much. A cycle of poverty continues as many students in low-income school become parents and those children in turn continue with within the same system. In advanced Western countries, most notably the United States, adolescence is an ill-defined period between the freedoms of childhood and the responsibilities of adulthood. There is a slow development from dependency to independence, and from accepting the views of adults to establishing a personal point of view. (Lindsay, 1983). It must be noted that in the United States adolescence appears to be an invention of the last century. (Raphael, 1988) In most non-Western countries cultures use "puberty rites", which may be loosely termed initiation ceremonies, to formally mark and symbolize the transition from childhood to adulthood. But in Western countries, as they transformed from being agricultural based economies in which children had an important economic function within the family to industrial societies in which education far beyond puberty was necessary, the "adolescent" was born. Simply defined, an adolescent is a person who is going/has gone through puberty, but who has yet to take on the responsibilities of the adult world. An adolescent is, in the eyes of the world, a child trapped inside an adult's body. It is the contradiction between these two roles - adult and child - that has caused many scholars to characterize adolescence as a time of "storm and stress". The psychologist Erik Erikson, whose Childhood and Society (1950) has become something of a standard work on human development, identifies "Eight Stages of Development", of which 'Adolescence' is the sixth stage. Erikson argued that identity versus role confusion is the psychosocial crisis faced by the person at this time, and that the predominant social settings are peer groups and out-groups. The favorable outcome of this crisis and setting is that "the individual develops an ego identity - a coherent sense of self." (Erikson, 1950) This is a very useful model for the teacher to understand, as it covers the main problems and strengths of this age-group. Too much stress on the gloom of the former over the brightness of the latter leads many educators to see the pedagogy of this age-range as merely a matter of avoiding crisis rather than engendering positive development. During adolescence human beings are motivated strongly by the desire to initiate and maintain relationships on a group level. (Juvonen,

NASA Spirit and Oppurtunity Mission Essay Example | Topics and Well Written Essays - 1250 words

NASA Spirit and Oppurtunity Mission - Essay Example Their landing came a mere four months after Apollo 11’s first lunar landing.†(nasa.gov) The program went into an extended sortie of robotic explorations of what was originally a short stint of just three months. A chronology of events had described in exciting details its latest day-by-day, year-round movements monitored by ground control in such areas of operations already named and identified as â€Å"Troy† to wit: â€Å"05-January-2010 Toe-In Maneuver Before Drive, 04-February-2010 Improving Northerly Tilt, 09-February-2010 Spirit Parks for the Winter, 22-Jun-2010 Spirit Standing By At Troy, 04-Aug-2010 Spirit in ‘Sweep & Beep† Mode and 12-Aug-2010 ‘Sweep & Beep’ Campaign Continues†¦Ã¢â‚¬ (nasa.gov) This latest event involving Opportunity exemplifies the usefulness of the Mars rovers program and the important objectives identified with such move. The extended program that has already made another scientific probe that had sent new information regarding the atmosphere in Mars. â€Å"Images that NASA’s Mars Exploration Rover Opportunity took at the end of an 81-meter (266-foot) drive on Sept. 16 reveal a dark rock about 31 meters (102) feet away.† (nasa.gov) â€Å"The dark color, rounded texture and the way it is perched on the surface all make it look like an iron meteorite,† said science team member Matt Golombek of NASA’s Jet Propulsion Laboratory, The third and probably one of the most important exploits of the latest scientific program is the employ of the rovers mission in cloud computing: â€Å"The project team that built and operated the Mars rovers’ Spirit and Opportunity has become the first NASA space mission to use cloud computing for daily mission operations.†(nasa.gov) The importance of â€Å"Opportunity and Spirit† Mars rovers program is giving more hope of increasing our knowledge of the solar system. This idea is not far-fetched with the initiative of the the cloud team at Microsoft Corporation,

Auditor Preliminary Analytical Procedure

Auditor Preliminary Analytical Procedure Auditors are required to prepare the preliminary analytical procedure at the planning as a part of the risk-assessment procedures under ASA 315.6. The definition of preliminary analytical procedure is that comparison of client rations to industry or competitor benchmarks provides an indication of the companys performance. The purpose of preliminary analytical procedure is to obtain understanding of the clients company and industry. (textbook) In common, two major stages, simple comparisons and ration analysis, are used by auditors during analytical procedure; however ration analysis is a better understanding of the entity. Based on the data from question 6.33, the analysis procedure is allocated in two major stages. (textbook) Simple comparisons. Simple comparison is to compare amounts between the 2009 financial statements and 2010 financial statements of Gourmet Pty Ltd. The net profit increases from $56 240 000 in 2009 to $63 562 000 in 2010, the increasing amounts are up to $7 3220 000. The total shareholders equity increases from $141 300 000 in 2009 to $204 862 000 in 2010, the increasing amounts are up to $63 562 000. The performance of company is better from 2009 to 2010 in respect of above data, because company owns a steady and experienced management team; attempts to extend the range of products in order to enhance competition of industry and depends on appropriate strategy to acquire other smaller competitors. The simple comparison is a general analysis, however, auditor need to use ratio analysis in order to obtaining the specific data. Ratio analysis Based on 6.33, following ratios could be calculated for analysis. The current ratio is 0.195 in 2009 and 0.280 in 2010. These two ratios are less than the better benchmark 2, even are lower than positive current ratio 1.5 as well. The quick asset ratio is 0.070 in 2009 and 0.096 in 2010. The gross profit ratio is 0.481 in 2009 and 0.463 in 2010. The net profit ratio is 0.183 in 2009 and 0.193 in 2010. The debt to equity ration is 7.30 (a) The inherent risk is the susceptibility of an account balance, class of transactions or disclosure to material misstatement given inherent and environmental characteristics, but without regard to internal control. (textbook) Based on the background information from 6.33, following factors could impact the inherent risk: A new finance director has joined in the company. The change of important management position would increase inherent risk. At the same time, the new finance director will face pressure to outperform pervious result; the pressure could provide an incentive for him or her to involve the misstatement and fraud of financial report. Also the inherent risk would increase. The company owned 25 outlets of varying sizes and geographic locations, which would increase inherent risk, because it is hard to be controlled by managers of entity. Company has signed contract regarding the construction and development of a restaurant and entertainment complex, which would increase inherent risk due to the lack of expertise about the new market. The company installed a new computer system; the change of information technology may not work as expected or may be unreliable and could affect the accuracy of financial report. Therefore, the inherent risk would be increased. (b)(i) Based on the audit risk model, three components consist of audit risk: inherent risk, control risk and detection risk. The increase of inherent risk will result in that misstatements likely to occur in companys financial report, which would lead to the increase of audit risk as well.(textbook) (c) The level of materiality should be considered as a key point to plan the nature, timing and extent of audit procedure, and the relationship between audit risk and materiality is inverse. (textbook)Therefore, the amount of preliminary materiality level reduced from $5000000 to $3200000 after review of inherent risk, because that the inherent risk is higher than the auditors anticipation. Thus, auditor should increase the extent of audit procedures, selecting a more effective audit procedure and performing audit procedures closer to the balance date, particularly in respect to account is considered importantly by auditors.(text book) 8.34 (a) The objectives of internal auditors are that Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organisations operations. (Adam Cunningham). The internal auditors scope of work is comprehensive. It serves the organization by helping it accomplish its objectives, and improving operations, risk management, internal controls, and governance processes. (http://www.theiia.org/theiia/about-the-profession/internal-audit-faqs/?i=1086) External auditor is to verify that the annual accounts provide a true and fair picture of the organisations finances; and that the use of funds is in accordance with the aims and objects as outlined in the constitution.   The scope of external auditors (b) External auditor can adopt the information from internal auditor included that: The internal audit function as a part of the internal control, will impact the external auditors assessment of control risk and the scope of audit procedures. The descriptions and other documentation of internal control will contribute the external auditor to gain an understanding of the companys internal control. The direct assistance by internal auditor will help external auditor to make substantive test or tests of controls(textbook) (c) Along with internal auditor involved in assessing the company strategy and identifying the associated risks, which will provide helps for the external auditor regarding to undertake a business risk approach to the audit. In addition, internal auditors should hold adequate skills, knowledge, experience, integrity and objectivity to ensure the effective information for external auditor. (textbook) Based on the information on 8.34, Gourmet Pty Ltd owns an experienced and professional internal auditing team. However, the external auditor should consider carefully for these information, because that the objectives of the internal auditor should be the same as the objectives of the company (David A. Wood).Therefore, external auditor must select information under the requirement of independent audit. (d) The objective 1, objective 2 and objective 4 are related to ensure the effective operation and acquirement of maximal benefit for company, which are not included in control activities. The control activities is that policy and procedures that pertain to performance reviews, information processing, physical controls and segregation of duties. (Textbook) Therefore, the objective 3, objective 5 and objective 6 are related to internal control activities, which are need to be relevant to external auditor. 9.35 (a) The related internal control must be identified effectiveness if auditors plan to rely on this control. Therefore, auditors need to set out tests of control to confirm effectiveness of controls. From this case, the audit partner has decided to use the work of the internal audit group (LAG). One of the work papers from LAG is to examine payments made to creditors throughout the year and determine whether the procedures laid down in the Accounting Manual have been properly followed. On the other word, this paper is related to the tests of control about payment. The result of this test indicates some errors: (i) Payments that were not matched to an approved purchase order, however, all other documentation was attached. The objective of this is to test the occurrence of purchases of inventory transaction. This error implies that related transaction may not occur or the transaction is unauthorised. (ii) Payments that were not made to an approved supplier. The objective of this is to test the occurrence of purchases of inventory transaction. This error implies that related transaction may not occur or the transaction is unauthorised. (iii) Payments that were authorized by a second party, although this was not required. The notes explain that new financial accountant being unaware of firm policy. Although it has been remedied, the related transactions may do not occur or is unauthorised. (iv) Payments that had no supporting documentation attached. The objective of this is to test the occurrence of cash disbursements transactions. This error implies that related transaction may not occur or the transaction is unauthorised or the goods or services may not receive. (v) Payments that did not bear evidence that computation on creditors invoices had been checked. The objective of this is to test the accuracy of purchases of inventory transactions. The error implies that related transactions are not recorded correctly. Also, these errors indicate that the internal control regarding payments is not very effective, because the proportion of error is almost 28% of 60 samples. It means that the risk of this related internal control is higher than average level. (b) Under this situation, external auditors should consider whether the evidences adopted by internal auditors are satisfied sufficiency and appropriateness. Particularly in respect of the appropriateness should be discussed here. Gourmet Pty Ltd is a large private company; therefore it must have a large volume of transactions. If internal auditors only selected 60 samples, it should be considered by external auditors that the amounts of samples are not sufficient and the control risk is higher than its actual level. Therefore, they can choose to increase the extent of test of control to try to reduce the risk level to an acceptable level. If the control is still not working as they expected, they can choose increase the extent of substantive testing in order to continual reliance on this control. If the control risk still can not be reduced by these tests of control, external auditors will give up the reliance on the control. In effect, auditors have determined that control does not exist or the existence of control can not provide reliable evidence. (textbook)

Richard Florida’s The Rise of the Creative Class and Joy Malnar and Frank Vodvarka’s Sensory Design :: Creativity Sensory Design Rise Creative Essays

Richard Florida’s The Rise of the Creative Class and Joy Malnar and Frank Vodvarka’s Sensory Design Of all my positive attributes, creativity is not one of them. I think of creativity as the ability to come up with new things, using one’s imagination to create beauty, induce laughter, and/or provoke emotion. My jokes are always corny, my drawing skills are comparable to a toddler’s, and I suck at telling stories. â€Å"Creative† definitely does not describe me. Richard Florida, in The Rise of the Creative Class, describes creativity as a separate entity from intelligence, and I totally agree. He also describes it as something acquired through experience. I have always been a nerd, but that doesn’t make me a creative genius—and my tunnel vision hasn’t helped either. Florida mocked me with these words: â€Å"Creativity is favored by an intellect that has been enriched with diverse experiences and perspectives.† I thought that creativity was something you were born with, and that I just wasn’t present when God was giving it out. Florida describes that theory as the â€Å"romantic myth of creative genius,† and says that creativity is inherent in all people. Ordinary abilities foster creativity. I never thought of it that way. Richard Florida also goes on to say that creativity is energy-absorbing, tiring work. To come to think of it, it can be very laborious. My husband likes to design clothing, and sometimes he stares into space for hours daydreaming. Suddenly, he’d sprint into the bedroom, grab his notebook and start drawing. He could eat up a whole pencil, eraser and all, for that one drawing. Beads of sweat would form on his brow, and the nerve in the middle of his forehead would protrude. And I’d know to keep our daughter away and leave him at peace. You see, I think my husband is creative. He’s got a great sense of humor, and he’s an artist. Geniuses like Isaac Newton and Albert Einstein and Thomas Edison were not only smart, but they also devised new theories, solved mathematical mysteries, and pioneered new gadgets.

Esraa ali

The Dubai Mall Dubai mall is one of the biggest malls in the world, and the biggest mall in the UAE, it's located in Dubai near of Khalifa Tower. It's an amazing place, a lot of people visit Dubai to see Dubai mall. Dubai mall includes more than 1,200 shops and most of them are expensive but some of them are affordable.Clothes shops such as Mark & Spencer and H&M, sports stuffs such as Nike and Puma, Electronic shops, Candy stores, Shoes shops such as Aldo, Shoe Mart and Crocs , And for sure baby shops such as Mother care and many others . In the 2nd floor, there where you can find the Food Court which filled with many different kinds of restaurants, Fast food restaurants such as Shack Shack and MacDonald's, Family restaurants such as Chilies, Chinese food restaurants such as Bamboo Garden restaurant and Indian food restaurants such as Maharaja Palace.Dubai mall even includes Mexican food restaurants such as Amrigds and healthy food restaurants such as Subway for those who likes to k eep their selves fit. Finally its worth to mention that Dubai mall includes a very large entertainment place such as Dubai Aquarium And under water Zoo for an amazing experience in he underwater world, The Ice rink , the Shark tunnel, and for sure Cinema with a large screens and more than 2,800 seats for the movie lovers ! its worth to mention that Dubai mall entertainment court includes a fast roller Costar which can give you an unforgettable ride. And near of it there where you can find the Kids Playing Court. To conclude, Dubai Mall is a perfect place to have fun and to spend an unforgettable day, in my opinion the view of the Dancing fountain in the mall is very adorable. It's a perfect place to enjoy and to have a very good shopping experience.

“Death Penalty” Pros and Cons

â€Å"Death Penalty† Pros and Cons Francisco X. Lendor Introduction to Criminal Justice (1102 CCJS100 4021) Due on: Tuesday, March 26, 2011 â€Å"Death Penalty† – Pros and Cons History over the years has taught us of many different ways on how to control or punish people who don’t follow the rules and laws imposed by society and courts. These are adopted by society to establish behavior standards. Whether some of them are effective or not, these must be respected in order to not fall into a severe punishment like the death penalty. Aâ€Å"The enormity of killing one’s fellow man with premeditation is the principal reason for the existence of the death penalty. † Throughout history, death penalty has been debated in many different ways. Groups protesting bring up their point of views with their pros and cons to defend their position in favor or against this punishment. A perfect example of why some groups oppose to this penalty is discussed in articles 1â€Å"Anti-death penalty groups raising money for exonoree Anthony Graves†, by Diane Jennings, and in 2â€Å"Testimony to begin today in death penalty trial of man accused of killing wife, stepdaughter and showing stepsons their bodies†, by Jennifer Emily. In the first article, a group from the Texas Moratorium Network was raising money to help, in this case, Anthony Graves. Graves spent 18 years in jail for murders he never committed, and was finally released from the â€Å"death row† from Texas after prosecutors declared him innocent. On the other hand, on the second article, Gary Green was facing a final decision to be convicted of capital murder in Texas. After stabbing his wife, he killed her 6-year-old daughter and proceeded to show their bodies to his stepsons. Jurors in this case were to decide Bâ€Å"whether to impose a death sentence or send him to prison for life without parole. † Death penalty brings positive and negative contributions to society. Even though, there have been a lot of proven mistakes when imposing it, and it still shows to be unsuccessful on removing evil from society. One of the pros death penalty contributes to society is that it deters some population from committing murder. It also gives peace of mind to the victim and their families and puts an end to the crime. Also, the fear of the highest form of punishment will keep potential victims alive. Sometimes families of the victims begin their healing process once the murderer is put to death. Politically seen, it also gives pride to politicians and some others may even secure their â€Å"positions† by taking a well known murder case to a closing point. Proponents of the death penalty say Câ€Å"it is an important tool for preserving law and order, deters crime, and costs less than life imprisonment. † They also argue that Dâ€Å"retribution helps console grieving families, and ensures that the perpetrators of heinous crimes never have an opportunity to cause future tragedy. † But it comes to the fact that these arguments just help them justify their support to punishment, while it is still not supported by a majority. Society still has a lot of issues against the death penalty. One of the most commonly questions people ask themselves is; what would it accomplish to put someone on death row? If the victim is already dead, you cannot bring him back. It is not true that the opponents feel â€Å"fear of death† will prevent one of committing murder. Statistics show that most of the murders are done on the heat of passion when a person is unable to think rationally. Therefore, how can one think of fear in the â€Å"heat of passion? † Opponents also argue the fact that there have been a lot of cases where the person being convicted was mistakenly accused. Worse than that, many have often been mistakenly killed due to the capital punishment process, and it is often inconsistently and arbitrarily applied. For Christians, a perfect example of a person driven to the death row being â€Å"mistakenly accused† was Jesus. Legitimate murderers, in the bible, were granted freedom and forgiveness, but Jesus was convicted, accused, and finally killed. This argument is mostly used by religious activists and protesters against the death penalty. People with deep-rooted belief to religious viewpoint often defend the right to life above any punishment that will threaten or jeopardize it. Based on the information published in both articles resumed above, and over the internet, I conclude that death penalty is not a deterrent, as violent crime rates show to be consistently higher in death penalty jurisdictions. Whether you are a hardened criminal or a government representing the people, killing another human being is wrong. It is wrong from the eyes of the â€Å"justice†, and so it is wrong viewed from the eyes of God or the â€Å"Supreme Being† in which we believe. Keeping killers off the streets for good through the Life Without Parole (LWOP) also prevents re-offending without having to harm murderers’ life. As Voltaire once wrote; Eâ€Å"let the punishments of criminals be useful. A hanged man is good for nothing; a man condemned to public works still serves the country, and is a good living lesson. † BIBLIOGRAPHY . UMUC Library: Guide to Criminal Justice  Resources—UMUC Article: Anti-death penalty groups raising money for exonoree Anthony Graves, by Diane Jennings – Reporter of Dallas Morning News UMUC Library: Guide to Criminal Justice  Resources—UMUC Article: â€Å"Testimony to begin today in death penalty trial of man accused of killing wife, stepdaughter and showing stepsons their bodies†, by Jennifer Emily – Reporter of Dallas Morning News REFERENCES â€Å"CITED† TIME in Partnership with CNN (online): http://www. time. com/time/magazine/article/0,9171,905684,00. html 2nd paragraph of: UMUC Library: Guide to Criminal Justice  Resources—UMUC Article: â€Å"Testimony to begin today in death penalty trial of man accused of killing wife, stepdaughter and showing stepsons their bodies†, by Jennifer Emily – Reporter of Dallas Morning News 2nd paragraph of: http://deathpenalty. procon. org/ 2nd paragraph of: http://deathpenalty. procon. org/ http://www. deathpenaltyinfo. org/

The Complete Story What Does SAT Stand For Plus Fun Questions

The Complete Story What Does SAT Stand For Plus Fun Questions SAT / ACT Prep Online Guides and Tips The SAT was first introduced in 1926, and since then it has continued to be a major test for college admissions standardized testing. But what does SAT actually stand for? The answer gets quite complicated. The name of the test has actually changed 2 times over the past 90 years. The reasons point to controversies and scandals about the test that continue to change how the test is perceived by colleges. Continue reading to find more about the history of the SAT and the reasoning behind the name. The Very Beginning: 1899 The College Board (formerly, the College Entrance Examination Board) was organized at Columbia University on December 22, 1899. The board consisted of 12 universities and 3 private high schools, including well-known schools like Columbia, Princeton, and Cornell. The goal of this board was to agree on a set of standards that should be taught in high school, and to create a test that could figure out how well students were prepared in these subjects. Before this point, there really was no reliable way to compare students to each other on a national level. Students from different schools would have different grades and different teachers, and it would be hard for a college to reliably compare students to each other. The College Board aimed to solve this problem. Fun fact: these were the subjects that were important to the board at the time: Botany, Chemistry, English, French, German, Greek, History, Latin, Mathematics, Physics, Zoology. Looks like since a century ago, Botany and Zoology have been merged into Biology, and Greek and Latin are clearly no longer popular languages! The very first test given by the College Board was in 1901, but this was a prototype essay test. They retooled the test for a while, and then came out with the very first SAT: 1926: The Scholastic Aptitude Test The SAT began life as an acronym: the Scholastic Aptitude Test. To be precise about what this name means, let's define the words: Scholastic: "of or concerning schools and education; academic" Fair enough - this test relates to the student's education. Aptitude: "a natural ability to do something; talent" Whoa, wait a second. "Natural ability" and "talent" implies a quality that you're born with and don't have the ability to change. Aptitude implies that some people are born good at certain things, others aren't so lucky, and that's how they'll stay for the rest of life. Yes, that's right - the SAT was originally designed to be more like an IQ test. The suggestion was that people with higher IQs were more likely to succeed in college and in life. Importantly, the College Board believed that you couldn't score higher on the test by preparing. The questions on the test were specifically designed NOT to test things that you had already learned in school. That's what lies behind the loaded term "aptitude." This also explains part of why the SAT is such a weird test and tests questions that you've never seen before in school. Even now, over 100 years since the College Board was founded, high school students are still feeling the legacy of the test. For Fun: What was tested on the 1926 SAT? It looks very different from the SAT we're used to. Verbal skills tested included Definitions, Antonyms, and Analogies, while math questions included Number Series and Logical Inference. Just for fun, try a few sample questions from the 1926 SAT: Despite its flaws, the introduction of the SAT was actually a huge game-changer for high school students. In the past, elite college would select from high schools that they knew well - often serving wealthy, white families. Now there was a way to compare students across the country to each other and identify promising students that didn't fit the traditional student mold. More and more schools starting requiring the SAT as part of their admissions. But remember how this was meant to be an "aptitude" test? People started noticing problems with the idea that this test studied aptitude. First, test prep companies began showing that they could improve test scores through dedicated prep. This still holds true for today's SAT prep programs. This means that the test doesn't test purely innate ability - you CAN learn to get better on this test. Second, ideas around education began changing.Where once people thought academic ability had to do with innate ability, we now know it has a lot to do with environmental factors and individual character. With all this controversy, the College Board decided to change the test name: 1993: Scholastic Assessment Test Facing pressure behind the "aptitude" part of SAT, the College Board renames the test to the Scholastic Assessment Test. Specifically, what we know as the SAT was called the SAT I: Reasoning Test. The subject tests were called SAT II: Subject Tests. This shift was response to the faulty idea that preparation for these tests would not improve score. By now, it was clear that test prep could improve SAT scores, and suggesting otherwise was misleading. At this point, the College Board decided that the SAT should better assess student growth in "high school curricula" and test the skills used in college and career work. But wait - doesn't "assessment" also mean "test?" So this would be like calling the SAT the Scholastic Test Test. Partly for this reason and for others, the College Board decided to issue a new statement: 1997: SAT No Longer Means Anything That's right. The SAT currently is not supposed to stand for anything anymore. Here's an official comment by the College Board: "The SAT has become the trademark; it doesn't stand for anything," said Scott Jeffe, a spokesman for the College Board in New York. ''The SAT is the SAT, and that's all it is." You might know that the fried chicken chain KFC used to stand for "Kentucky Fried Chicken." Now KFC, like the SAT, no longer stands for anything. Why keep the SAT name at all, if it doesn't mean anything?By that point, millions of students were taking the SAT. Changing the name - say, to the ART, or "Academic Reasoning Test" - would be confusing for students, parents, and colleges. So what does SAT stand for? Now you know - the SAT no longer stands for anything. It escaped the original problems by calling it an "aptitude" test, and now avoids the redundancy in "assessment test." It's still trying to reinvent itself to become a better test. Now the SAT is just the SAT. What's Next? What's a good SAT score for you? Read this guide to find out. How do you get a perfect SAT score? I wrote a detailed guide here. We also wrote a popular free guide to the top 5 tips to improve your SAT score by 160 points or more:

Nonmarket Strategies Essay Example

Nonmarket Strategies Essay Example Nonmarket Strategies Essay Nonmarket Strategies Essay After reading carefully the article written by Martin (2010) and published in the Harvard Business review, we can appreciate than in the past decades, and throw real examples of success in the business world, it has become popular the idea that execution is more important than strategy. In fact, and according to the author we appreciate that could be a huge mistake. Among the world we can see a lot of examples where the Strategy planned by the higher levels of the organization are widely disconnected to performance and execution in organization. According to what I had experienced in my life through family and own experiences related to working for organizations. I think is very interesting to see how important is that strategy is completely connected to the execution. The proper approach, according to my experience, for linking these important areas is Choice Cascade and Virtuous Strategy Cycle. As the author refers to it, in this approach of strategy organizations use to be less rigid in order for lower employees to take decisions regarding the organization interests. This s done sustained by the premise that lower employees know better about issues in their areas, as they are the ones who had been operating them. Also these organizations are characterized for having better communication systems. On the other hand we appreciate organizations that are extremely rigid about the procedures done by lower levels at the organizations; they ignore a lot of facts concerning the different issues and needs of the different areas, they expect works to act just by following what is written in the procedure working codes and what is stated in the strategy. These types of organization can have a lot of communication problems from lower levels going up. This can cause them to loose a lot of feedback that could be really value for decision-making, as the next example can picture. To picture this I will use two examples that attracted my attention. The first one is related to one situation that happened to my parents in the past. They used to work as health professionals for Collusion, one of the largest compensation funds in Colombia. When we approach to the organization we can appreciate that their Strategy is basically focused on managing resources ND providing quality social services, which aim to provide proper opportunities to develop for Colombians. This through a wide portfolio of social services that satisfy fundamental needs in dignity conditions. After conceptualizing briefly the organization strategy, we focus more on what I was trying to picture. Back to the health area where my parents performed, the main goal was to provide the best health service that is needed by the population that assists to the organization health centers. The concrete example that is important for us was that, in the past the organization cited to renovate the facilities of the center my parents worked in. The managers decided for the facilities to changed the old-individual consultant rooms for opened and connected ones trying increase communication among the workers in that area. For this renovation they didnt took into account the opinion of the doctors and health specialists, or patients as well, who worked or were attended there. At the end they made a huge mistake because one of the important aspects for providing a good health service is the privacy. They didnt take into account how uncomfortable it could be for he patient and the doctors to interact in a place where other people could hear what theyre talking and doing. Also they made lots of mistakes in the disposal of the place concerning to the facilities needed by specialist while theyre working. This example can show how having a division line between strategy and execution can lead to problems, even if what the strategy announced has the best intentions. On the other hand we can discuss briefly an example on how linking strategy and decision taking with execution could lead to SUccess and good results. This example concerns to an organization that I work for. The task I perform is to coordinate the distribution of flyers and promotion material facing festivals, parties and events. What shows a really good example of the link mention before is that, concerning to my boss, the most important task I can perform is giving the feedback that I receive from the people that distribute the material, concerning the reactions of the people who receive this material. This is very important for the strategic planning of the organization cause the people who handles a flyer gets the immediate reaction Of people concerning the material they just received. If this feedback process is not done the organization just get feedback through the direct success of an event, but in the way it is done they can have valuable information concerning corrections that could be done before the events. So far this had worked for the company as they get the perceptions of their customers before the event or the ticket sell. So its a good example of how grouping strategy and execution could look forward to success.

Autism and Psychology

We have been designed from birth to need and trust and socialize with one another in various ways. Yet, why is it so difficult for some but not for others. I have a four year old Autistic son that also has severe developmental delays due to prematurity and birthing complications. There are days that he gets frustrated at not even being able to communicate basic needs or just wants to be in his own world, left to his own device. That for anyone is rough, but knowing I am his mother makes it worse. Social interaction is such an important part of growing as not only a human being, but also for the brain. Even from the beginning of time man has leaned on the premise of needing that companionship and contact with the world around them. Being from the South, you are instructed and taught from day one to be cordial and have social interactions regularly with others in and out of your class, race, or religion. But what if you cannot convey and relate to the social customs? Does that mean you are to forever be labeled as a deviant, eccentric, or antisocial? If it is funding that you have mental issues you don’t discuss them or you are forever looked at as a child. Traditionally, that means that these individuals were ostracized, stigmatized and even eliminated for the good of the whole, as the compromised the very fabric of society by proposing to build a group of individuals, somewhat like a cult, that were interconnected forever( Aronson, 1995). Animal test subjects have been well conditioned to run through mazes or pressed bars for food or to avoid electric shocks administered by researchers; likewise humans comply within similar consequences. Furthermore, it has also been documented that behavior motivated by external consequences is relatively short-lived, ceasing with the consequence is no longer available (Thompson, Iwata, 2001). This can even be seen when a mother is watching her children, and then steps out. The children understand to behave in both situations and the latter situation may have a punishment if that direction is not followed properly. Yet, as soon as the mother steps out, the non-conformist child will misbehave, only because of the punishment, even if the other sibling(s) is behaving themselves properly. Something stops a child like this from comprehending why this is wrong and what is truly acceptable. This may be in part to some issues with the connections to neuro-transmitters or lack thereof. Often times these children are not even motivated by reward systems, they will continue to misbehave at some point even when the mother returns, almost challenging her. Therefore, they will never be in society as an integral part, but as part of the problem. This, however, is not true for Autistic children. They wish to be the same, but again, the neuro-transmitters misfire and do not allow for them to ‘compare apples to oranges’. In 1943 Leo Kanner named such children as, socially withdrawn. He outlined the social disorder in 11 boys that he studied as an â€Å"autistic disturbance of affective contact† because of their apparent disinterest in other people and inability to be socially influenced (Kanner, 1943, in Frith, 1989). In spite of this, in 1984 the American Psychiatric Association, deemed this as a pervasive disorder, among others, and now it is simply known as Autism (APA, 1984). Over the past ten years Autism has been redefined again as the most complicated neurological disorder affecting the central nervous system of a large number of people. It is also the most confusing and pervasive of the developmental disorders as little is known for a cause, there is no cure, and treatments vary among individuals (Frith Happe’, 1994). The typical stereotype of an individual with autism describes a withdrawn, mute child with an inverted gaze engaged in repetitive activities or self-stimulatory behaviors, ASD or Autism Spectrum Disorder, ranges from severe to very mild(Mesibov Burack, 2001). Yet, the ones that have such disorders, have recently been labeled as Autistic due to lack of social prowess and extreme knowledge and fixation on one profession. These subsets of children can often times appear normal within the first year but start regressing in knowledge and skill, or not improving or gain skills at all. Eventually, one can build a wall to even keep family out, or fixate on something so hard it becomes an obsession or routine that if stopped could be mentally, physically, and socially detrimental(Kennedy Shukla, 1995). Although, it is also important to remember that individuals with ASD are not totally withdrawn, socially and may even interact from time to time, but this can be limited. I know as more going from hearing your child say ‘I love you’ and hug often, to once or twice week is difficult. The first time my son ran and hugged me and looked me in the eye was very emotional for me, but he did not understand. This leads to my next point: cognition. As I said before many ASD children do not understand emotions or are seldom empathetic. They may ask questions about the emotions you are showing but do not fully understand what you are telling them. This again is due to a misfiring of neuor-transmitters. That is why so many ASD children really like Thomas the Train. He teaches them emotions and what the facial expressions mean. My son now understand crying, anger, and excitement. Therefore, while they have a social desire, the interference in the cognitive system proves to be the main problem (Happe, 1999; Baron-Cohen, 1985; Dodge, 1980). Cognitive processing systems such as motivation, decision making and emotions are believed to be prompted when one responds to stimuli. These stimuli characterize the different mental states (desires, imagination, emotions, etc. ) that psychologists believe to be the cause of ones actions. Yet, without appropriately developed social cognition individuals have difficulty forming social relationships with others and this is evidenced by poor social behavior (Baron-Cohen, 2000). A study was designed to test this theory, and it found that 64% of individuals with ASD have first degree relatives with more extensive mental health issues, like major depression, and 39% had other social phobias (Smalley, et al, 1995). That being said, one can conclude that unlike other studies, ASD maybe a genetic disease mutated from other mental illness issues. This would also help the justice system that was once scandalized by improprieties of inmates due to a lack of knowledge. By understanding what type of ASD and the severity one can simply argue mental illness? Now I am not condoning every run out on the crazy defense, but if the shoe fits, why would we just put someone who is innocent into the system as done years ago. Think of the good old days when one could be simply thrown in jail for no id or not talking but if you have a mentally ill or developmentally disabled individual, and you put them in an environment that is rough, harsh, and not anything like their routine, it is no wonder why we had so many inmate suicides and still do inmates slip through the cracks continuously. But we may never see that happen due to public opinion. We as a society look at children with developmental delays or ASD as animals. I find it sickening. Or we think the parent does not discipline the child. Yet, due to lack of cognitive understanding, it would gain to reason why one does not benefit from punishing this type of child; they simply do not understand and are eager to please. Some may disagree but my son’s doctor actually explained to us that anything more than timeout/cool down period would be over his head. Even taking away toys would be ineffective. So the next time you are at a store take that into consideration. Now that I am off of my soapbox consider this: The acceptance of inadequacies in the empathizing process of individuals with Autism can offer more tolerance of the behaviors they display. Thus, they are not capable enough to calculate the conduct of others readily and we would expect an avoidance of impulsive situations. This is apparent in the outbursts and obsessive behaviors these individuals show in an effort to control and maintain routines in their environments (Dodge, 1980). Now some can point to sensory issues, needing to feel secure through various methods close to the five senses. A lot of the Autism community says that therapies for these aversions and how to cope will cause the ASD patient to understand, control, and manipulate to achieve a normal life. Nevertheless, the sensory struggles coincide with socio-emotional issues and are noted as early as infancy. Hence, the various longitudinal studies of infants later diagnosed with autism show empty eye gaze, poor response to name, aloofness, reduced looking-at-faces, and deficits in directing attention (Mottron Burack, 2001). And while it appears that these skills, as well as impairments in early social-communication skills and joint attention are present long before speech and mind blindness develop (Koegel Mentis, 1985; Shanker, 2004; Wing Gould, 1979). Additionally, developmental theories on attachment and affective responsiveness have suggested that children with impaired social emotional relating in infancy will not develop appropriate social understanding and as a result social interaction and communication skills will suffer (Kennedy Shukla, 1995). In spite of that, Supporters of the theory of mind suggest that people with Autism lack the ability to comprehend thoughts and experiences that occur outside of themselves (Happe, 1991). While I can see that, since my son gets stuck on one thing that happened and will talk about it for months as though it happened yesterday, the difficulty in understanding the mental thoughts of others often results in bizarre communication patterns (Happe, 1999). Thus, blindness and a clear lack of meeting of the minds, also appears to interfere with the ability to identify with others or to understand another person’s point of view (Shanker, 2004). So do we really know what people with Autism need, or are we just grabbing air in a world full of marshmallows? Bibliography American Psychiatric Association DSM-IV (1984). Diagnostic and Statistical Manual of Mental Disorders (4th ed. ). American Psychiatric Association. Aronson, E. (1995). The social animal. (7th ed. ). New York, NY: W. H. Freeman and Company. Baron-Cohen, S. (1985). Mindblindness: An essay on autism and theory of mind. Cambridge, Massachusetts: MIT Press. Baron-Cohen, S. (2000). Theory of mind and autism: A fifteen year review. In S. Baron-Cohen, H. Tager-Flusberg ; D. J. Cohen (Eds), Understanding other minds: perspectives from developmental cognitive neuroscience (pp. 3-20). Oxford: Oxford University Press. Dodge, K. (1980) Social cognition and children’s aggressive behavior. Child Development. 51, 162-170. Frith, U. (1989). Autism: Explaining the enigma. Oxford: Basil Blackwell. Frith, U. , Happe, F. (1994). Autism: Beyond †theory of mind. † Cognition, 50, 115-132. Happe, F. (1991). The autobiographical writings of three asperger syndrome adults; problems of interpretation and implications for theory. In U. Frith (Ed. ), Autism and asperger syndrome. Cambridge: Cambridge University Press. Happe, F. (1999). Autism: cognitive deficit or cognitive style. Trends in Cognitive Sciences, 3, 6, 216-222. Kennedy, C. H. , Shukla, S, (1995). Social interaction research for people with autism as a set of past, current, and emerging propositions. Behavioral Disorders, 21, 21-35. Koegel, R. L. , Mentis, M. (1985). Motivation in childhood autism: Can they or won’t they? Journal of Child Psychology and Psychiatry and Allied Disciplines, 26, 185-191. Mesibov, G. B. , Adams, L. W. , ; Klinger, L. G. (1997). Autism: Understanding the disorder. New York, NY: Plenum Press. Shanker, S. (2004). The roots of mindblindness. Theory ; Psychology, 14, 5, 685-703. Smalley SL, McCracken J, Tanguay P. (1995). Autism, affective disorders, and social phobia. American Journal of Medical Genetics, 27, 60, 1, 19-26. Thompson, R. H. , ; Iwata, B. A. (2001). A descriptive analysis of social consequences following problem behavior. Journal of Applied Behavior Analysis, 34, 169-178. Wing, L. , ; Gould, J. (1979). Severe impairments of social interaction and associated abnormalities in children: Epidemiology and classification. Journal of Autism and Developmental Disorders, 9, 11-29. Autism and Psychology We have been designed from birth to need and trust and socialize with one another in various ways. Yet, why is it so difficult for some but not for others. I have a four year old Autistic son that also has severe developmental delays due to prematurity and birthing complications. There are days that he gets frustrated at not even being able to communicate basic needs or just wants to be in his own world, left to his own device. That for anyone is rough, but knowing I am his mother makes it worse. Social interaction is such an important part of growing as not only a human being, but also for the brain. Even from the beginning of time man has leaned on the premise of needing that companionship and contact with the world around them. Being from the South, you are instructed and taught from day one to be cordial and have social interactions regularly with others in and out of your class, race, or religion. But what if you cannot convey and relate to the social customs? Does that mean you are to forever be labeled as a deviant, eccentric, or antisocial? If it is funding that you have mental issues you don’t discuss them or you are forever looked at as a child. Traditionally, that means that these individuals were ostracized, stigmatized and even eliminated for the good of the whole, as the compromised the very fabric of society by proposing to build a group of individuals, somewhat like a cult, that were interconnected forever( Aronson, 1995). Animal test subjects have been well conditioned to run through mazes or pressed bars for food or to avoid electric shocks administered by researchers; likewise humans comply within similar consequences. Furthermore, it has also been documented that behavior motivated by external consequences is relatively short-lived, ceasing with the consequence is no longer available (Thompson, Iwata, 2001). This can even be seen when a mother is watching her children, and then steps out. The children understand to behave in both situations and the latter situation may have a punishment if that direction is not followed properly. Yet, as soon as the mother steps out, the non-conformist child will misbehave, only because of the punishment, even if the other sibling(s) is behaving themselves properly. Something stops a child like this from comprehending why this is wrong and what is truly acceptable. This may be in part to some issues with the connections to neuro-transmitters or lack thereof. Often times these children are not even motivated by reward systems, they will continue to misbehave at some point even when the mother returns, almost challenging her. Therefore, they will never be in society as an integral part, but as part of the problem. This, however, is not true for Autistic children. They wish to be the same, but again, the neuro-transmitters misfire and do not allow for them to ‘compare apples to oranges’. In 1943 Leo Kanner named such children as, socially withdrawn. He outlined the social disorder in 11 boys that he studied as an â€Å"autistic disturbance of affective contact† because of their apparent disinterest in other people and inability to be socially influenced (Kanner, 1943, in Frith, 1989). In spite of this, in 1984 the American Psychiatric Association, deemed this as a pervasive disorder, among others, and now it is simply known as Autism (APA, 1984). Over the past ten years Autism has been redefined again as the most complicated neurological disorder affecting the central nervous system of a large number of people. It is also the most confusing and pervasive of the developmental disorders as little is known for a cause, there is no cure, and treatments vary among individuals (Frith Happe’, 1994). The typical stereotype of an individual with autism describes a withdrawn, mute child with an inverted gaze engaged in repetitive activities or self-stimulatory behaviors, ASD or Autism Spectrum Disorder, ranges from severe to very mild(Mesibov Burack, 2001). Yet, the ones that have such disorders, have recently been labeled as Autistic due to lack of social prowess and extreme knowledge and fixation on one profession. These subsets of children can often times appear normal within the first year but start regressing in knowledge and skill, or not improving or gain skills at all. Eventually, one can build a wall to even keep family out, or fixate on something so hard it becomes an obsession or routine that if stopped could be mentally, physically, and socially detrimental(Kennedy Shukla, 1995). Although, it is also important to remember that individuals with ASD are not totally withdrawn, socially and may even interact from time to time, but this can be limited. I know as more going from hearing your child say ‘I love you’ and hug often, to once or twice week is difficult. The first time my son ran and hugged me and looked me in the eye was very emotional for me, but he did not understand. This leads to my next point: cognition. As I said before many ASD children do not understand emotions or are seldom empathetic. They may ask questions about the emotions you are showing but do not fully understand what you are telling them. This again is due to a misfiring of neuor-transmitters. That is why so many ASD children really like Thomas the Train. He teaches them emotions and what the facial expressions mean. My son now understand crying, anger, and excitement. Therefore, while they have a social desire, the interference in the cognitive system proves to be the main problem (Happe, 1999; Baron-Cohen, 1985; Dodge, 1980). Cognitive processing systems such as motivation, decision making and emotions are believed to be prompted when one responds to stimuli. These stimuli characterize the different mental states (desires, imagination, emotions, etc. ) that psychologists believe to be the cause of ones actions. Yet, without appropriately developed social cognition individuals have difficulty forming social relationships with others and this is evidenced by poor social behavior (Baron-Cohen, 2000). A study was designed to test this theory, and it found that 64% of individuals with ASD have first degree relatives with more extensive mental health issues, like major depression, and 39% had other social phobias (Smalley, et al, 1995). That being said, one can conclude that unlike other studies, ASD maybe a genetic disease mutated from other mental illness issues. This would also help the justice system that was once scandalized by improprieties of inmates due to a lack of knowledge. By understanding what type of ASD and the severity one can simply argue mental illness? Now I am not condoning every run out on the crazy defense, but if the shoe fits, why would we just put someone who is innocent into the system as done years ago. Think of the good old days when one could be simply thrown in jail for no id or not talking but if you have a mentally ill or developmentally disabled individual, and you put them in an environment that is rough, harsh, and not anything like their routine, it is no wonder why we had so many inmate suicides and still do inmates slip through the cracks continuously. But we may never see that happen due to public opinion. We as a society look at children with developmental delays or ASD as animals. I find it sickening. Or we think the parent does not discipline the child. Yet, due to lack of cognitive understanding, it would gain to reason why one does not benefit from punishing this type of child; they simply do not understand and are eager to please. Some may disagree but my son’s doctor actually explained to us that anything more than timeout/cool down period would be over his head. Even taking away toys would be ineffective. So the next time you are at a store take that into consideration. Now that I am off of my soapbox consider this: The acceptance of inadequacies in the empathizing process of individuals with Autism can offer more tolerance of the behaviors they display. Thus, they are not capable enough to calculate the conduct of others readily and we would expect an avoidance of impulsive situations. This is apparent in the outbursts and obsessive behaviors these individuals show in an effort to control and maintain routines in their environments (Dodge, 1980). Now some can point to sensory issues, needing to feel secure through various methods close to the five senses. A lot of the Autism community says that therapies for these aversions and how to cope will cause the ASD patient to understand, control, and manipulate to achieve a normal life. Nevertheless, the sensory struggles coincide with socio-emotional issues and are noted as early as infancy. Hence, the various longitudinal studies of infants later diagnosed with autism show empty eye gaze, poor response to name, aloofness, reduced looking-at-faces, and deficits in directing attention (Mottron Burack, 2001). And while it appears that these skills, as well as impairments in early social-communication skills and joint attention are present long before speech and mind blindness develop (Koegel Mentis, 1985; Shanker, 2004; Wing Gould, 1979). Additionally, developmental theories on attachment and affective responsiveness have suggested that children with impaired social emotional relating in infancy will not develop appropriate social understanding and as a result social interaction and communication skills will suffer (Kennedy Shukla, 1995). In spite of that, Supporters of the theory of mind suggest that people with Autism lack the ability to comprehend thoughts and experiences that occur outside of themselves (Happe, 1991). While I can see that, since my son gets stuck on one thing that happened and will talk about it for months as though it happened yesterday, the difficulty in understanding the mental thoughts of others often results in bizarre communication patterns (Happe, 1999). Thus, blindness and a clear lack of meeting of the minds, also appears to interfere with the ability to identify with others or to understand another person’s point of view (Shanker, 2004). So do we really know what people with Autism need, or are we just grabbing air in a world full of marshmallows? Bibliography American Psychiatric Association DSM-IV (1984). Diagnostic and Statistical Manual of Mental Disorders (4th ed. ). American Psychiatric Association. Aronson, E. (1995). The social animal. (7th ed. ). New York, NY: W. H. Freeman and Company. Baron-Cohen, S. (1985). Mindblindness: An essay on autism and theory of mind. Cambridge, Massachusetts: MIT Press. Baron-Cohen, S. (2000). Theory of mind and autism: A fifteen year review. In S. Baron-Cohen, H. Tager-Flusberg ; D. J. Cohen (Eds), Understanding other minds: perspectives from developmental cognitive neuroscience (pp. 3-20). Oxford: Oxford University Press. Dodge, K. (1980) Social cognition and children’s aggressive behavior. Child Development. 51, 162-170. Frith, U. (1989). Autism: Explaining the enigma. Oxford: Basil Blackwell. Frith, U. , Happe, F. (1994). Autism: Beyond †theory of mind. † Cognition, 50, 115-132. Happe, F. (1991). The autobiographical writings of three asperger syndrome adults; problems of interpretation and implications for theory. In U. Frith (Ed. ), Autism and asperger syndrome. Cambridge: Cambridge University Press. Happe, F. (1999). Autism: cognitive deficit or cognitive style. Trends in Cognitive Sciences, 3, 6, 216-222. Kennedy, C. H. , Shukla, S, (1995). Social interaction research for people with autism as a set of past, current, and emerging propositions. Behavioral Disorders, 21, 21-35. Koegel, R. L. , Mentis, M. (1985). Motivation in childhood autism: Can they or won’t they? Journal of Child Psychology and Psychiatry and Allied Disciplines, 26, 185-191. Mesibov, G. B. , Adams, L. W. , ; Klinger, L. G. (1997). Autism: Understanding the disorder. New York, NY: Plenum Press. Shanker, S. (2004). The roots of mindblindness. Theory ; Psychology, 14, 5, 685-703. Smalley SL, McCracken J, Tanguay P. (1995). Autism, affective disorders, and social phobia. American Journal of Medical Genetics, 27, 60, 1, 19-26. Thompson, R. H. , ; Iwata, B. A. (2001). A descriptive analysis of social consequences following problem behavior. Journal of Applied Behavior Analysis, 34, 169-178. Wing, L. , ; Gould, J. (1979). Severe impairments of social interaction and associated abnormalities in children: Epidemiology and classification. Journal of Autism and Developmental Disorders, 9, 11-29.

Describe functionalism and critiqued it with Feminism inrelation to Essay

Describe functionalism and critiqued it with Feminism inrelation to family - Essay Example It is this approach towards interpreting the society that it was criticized by Marxists and later on by Feminists to the extent that by the1970s, it became antique. This paper will describe Functionalism and offer a Feminist critique especially its approach towards the role of the family. An attempt will also be made to relate social work to functionalism. When Europe was going through a period of tumult in the nineteenth century basically in the event of the emerging industrial society which brought with it social issues like poverty, poor working conditions, high crime rate and most importantly heightened political awareness which posed a threat to the social fabric woven around essentially Christian moral values, there emerged a need to safeguard the society. But as argued by Davis (1959), â€Å"†¦historically, the rise of functionalism represented a revolt against reductionist theories, anti-theoretical empiricism and moralistic or ideological views under the name of sociology or social anthropology.† The French Revolution preceded by renaissance challenged the status quo of the erstwhile industrialised Europe thus questioning the role of the ruling classes. Radical ideas like equality, individual rights, free will and contentment stimulated the revolution which also changed the social consciousness. These conditions w ere naturally a matter of concern for the rulers and the conservative intelligentsia, and in order to counter the growing radicalism they came up with a new social paradigm based on the theory that every institution in the society had a function, that all social structures and processes strove to maintain a social order and had a tendency to integrate the society which was essentially to be studied as an integral whole. Proponents of Functionalism further propounded that all societies had functional

My concern with television content Essay Example | Topics and Well Written Essays - 1000 words

My concern with television content - Essay Example Television can have a positive cognitive development on teenagers only if the programs are critically analyzed and vetted for suitability. There are some programs that help in educating teenagers about various issues surrounding the society and this will make them think constructively on their daily undertaking. Take the case of national television program on various academic topics for students, such kind of content has always motivated teenagers to shun some behaviors and take a given path of action that is vital for the development of his future. I would champion for programmes like public debate in which some teenagers participate really instill the spirit of hard work and competition and this is positive in terms of working hard in school and various endeavors to achieve excellence. Besides, language is one of the greatest interactive assets that anybody in the world may possess and this is always promoted in the television programmes depending on the language spoken. This is th e reason media industry hires people with outstanding personality and exceptional command of a given language (Vorderer, Peter, and Dolf, 78-9). Television is an effective mode of learning to teenagers since they actually see what they are being told. This is the reason as to why there is an appeal to ensure that the television programmes are sorted out before being unleashed to the various frequencies across the globe.

Euthanaisa Essay Example | Topics and Well Written Essays - 500 words

Euthanaisa - Essay Example 2 Therefore it is better to view euthanasia or assisted suicide under its different classifications. The first such key classification is active euthanasia. Active euthanasia happens when deliberate action is taken by medical professionals or other persons like care givers to cause a patient to die. Passive euthanasia happens when there is omission of action by medical professionals or other persons like care givers in doing what is necessary to keep a patient alive, leading to the death of the patient. Active or passive euthanasia stems from voluntary or involuntary actions, and hence the terms voluntary or involuntary euthanasia. Voluntary euthanasia happens through a request for death by the patient, while involuntary euthanasia happens even when the patient may want to continue living, but the medical professionals or care givers decide that it is better for the patient to die. This is the case when the patient is in coma or unable to choose between a meaningful life and dignified death. Finally, there is indirect euthanasia, wherein the treatment that is provided has a side effect of speeding up the end of the patient. The subtle difference between active euthanasia and indirect euthanasia is that in active euthanasia the action taken is with the object of bringing about the end of the patient, while in indirect euthanasia the objective in the treatment is to alleviate some discomfort of the patient, like pain, and yet the treatment leads to the death of the patient.3 The issue of euthanasia or what may also be termed assisted suicide has become more forceful in society due to the enhanced life spans that advances in medical science have bestowed on humankind. Death is something that humans prefer to avoid, yet, due to the aging processes and diseases; it is quite possible that for some individuals’ extension of life through medical advancements is no longer a suitable because of issues

Ethos pathos and logos Essay Example | Topics and Well Written Essays - 250 words

Ethos pathos and logos - Essay Example been consuming healthy foods for a long time since my very early childhood so that the audience knows that what I am saying is not just theory but a reflection on my personal life experiences. To establish pathos in the presentation, I would try to make emotional connection with the audience by enriching my speech with gestures that reinforce my ideas, by randomly asking the audience easy questions to keep them engaged with me, including funny pictures wherever possible in the presentation not only to entertain the audience, but also to give them a break now and then, and by sharing with them some experiences of my mom’s friends who have suffered great losses in life because of consuming unhealthy foods. To establish logos in the presentation, I would organize the slides in a way that my speech reflects smoothly point after point as I make it. I shall suggest certain eatables and drinks that can be made available in the cafeteria within the school’s budget so that everybody knows that what I am proposing is practicable and thus not to be taken

Wolfgang Amadeus Mozart Essay Example | Topics and Well Written Essays - 2250 words

Wolfgang Amadeus Mozart - Essay Example Classicism as a movement spans across literature, the arts, and even architecture; it was strongly associated with absolutism and the need for clear divisions of parts. At the time, the buildings and artworks were made in bright colors yet they contrasted each other; overall, classical era production was simple and less complex than previous periods. These ideas mostly came from developments in science and philosophy where it was established that things tend to follow certain rules; in accordance with Newtonian physics, the most stable structures were the highly ordered ones. These influences entered the arena of music when audiences and players began adding structure to their pieces; unlike the previous Baroque period that had layered melodies and harmonies, the classical era had homophonic music where the harmony was inferior to the melody (Hoffer 124). Tonal structures were deeply emphasized at the time owing to the emphasis on chords; sometimes this was done at the expense of melodic smoothness. In addition, the classical era music differed from the Baroque style music owing to its emphasis on instrumental groups other than the string instruments. Participants of the classical era simplified the texture of their music in a manner that allowed listeners to be better able to tell the instrumental details apart. Tones need to be unified through certain rhythms like the minute or opening fanfares in order to get the attention of its listeners. This era also had concerto and sonata forms at a greater level with special emphasis given to their definition as well as the rules surrounding their use. Furthermore, performers did the symphony and concertos for many were eventually replaced by soloist concertos.

Measuring Globalization Essay Example | Topics and Well Written Essays - 3000 words

Measuring Globalization - Essay Example The spread of globalization, according to many, allows for free trade and free markets in most of the developing countries. This is with the aim of alleviating poverty. Many corporations, from developed countries, are responsible for running the lives of many individuals. Globalization, today, is seen as a means to try and calculate the gap that exists between the poor and the rich. Economists try to address globalization, and the effect it may have on different individuals and countries. If there is a constant or an even growth in a country, there is likely to be more satisfaction. This is unlike when there is an uneven growth (Guinness 194). This is because the latter indicates that some areas will be better off than other areas. The most common method of measuring the globalization level in a country is the use of Gross Domestic Product (GDP) per capita in a region. It might be; import or export or the total consumption on import/export GDP in the region. This represents the final market value of goods in a country produced or consumed or a sum of both these factors within a year. In measuring globalization through the GDP, an increase in exports increases the country’s GDP, thus; symbolising growth in the country’s economic stature (Maher 109). The higher the annual growth rates, the higher the economic growth, through time. It is through such a constant method that allows for a country to trade freely along international lines. This may be because; their products are capturing a wider, global market. This indicates that

Wolfgang Amadeus Mozart Essay Example | Topics and Well Written Essays - 2250 words

Wolfgang Amadeus Mozart - Essay Example Classicism as a movement spans across literature, the arts, and even architecture; it was strongly associated with absolutism and the need for clear divisions of parts. At the time, the buildings and artworks were made in bright colors yet they contrasted each other; overall, classical era production was simple and less complex than previous periods. These ideas mostly came from developments in science and philosophy where it was established that things tend to follow certain rules; in accordance with Newtonian physics, the most stable structures were the highly ordered ones. These influences entered the arena of music when audiences and players began adding structure to their pieces; unlike the previous Baroque period that had layered melodies and harmonies, the classical era had homophonic music where the harmony was inferior to the melody (Hoffer 124). Tonal structures were deeply emphasized at the time owing to the emphasis on chords; sometimes this was done at the expense of melodic smoothness. In addition, the classical era music differed from the Baroque style music owing to its emphasis on instrumental groups other than the string instruments. Participants of the classical era simplified the texture of their music in a manner that allowed listeners to be better able to tell the instrumental details apart. Tones need to be unified through certain rhythms like the minute or opening fanfares in order to get the attention of its listeners. This era also had concerto and sonata forms at a greater level with special emphasis given to their definition as well as the rules surrounding their use. Furthermore, performers did the symphony and concertos for many were eventually replaced by soloist concertos.

Glacier Inn Essay Example for Free

Glacier Inn Essay Our strategy map for the Glacier Inn focuses on the four main dimensions of a business: a financial perspective, a customer perspective, an internal process perspective, and a learning and growth perspective. Each dimension plays a critical part in establishing a strong unified culture, and documents the primary objectives within the organization. For 2004, Glacier Inn has two main goals: to increase profitability and cash flow. The map outlined in Appendix A demonstrates how we will use these four dimensions to facilitate and implement different measures to achieve the desired strategies. With regards to the financial perspective, Glacier Inn can focus on a growth of revenue strategy and productivity strategy. In order to increase revenue, your main focus is to increase the capacity and quality of the hotel. We also believe there are other possible sources of revenue that could be implemented in order to further your capacity to generate income. Because Glacier Inn has such a short season and window of opportunity to make a profit, it is crucial that you make the most out of those winter months by enhancing your productivity and efficiency. The Glacier Inn is part of the service industry, and customer satisfaction plays an integral role in the success of your organization. Your vision statement is centered on delivering more than just place to spend the night; you are providing an experience, an experience of unmatched value and satisfaction. To achieve this, we believe that centering your organization around the culture of the First Nations people will be creating memories and providing adventures. Providing your customers with an unrivaled experience will include outdoor activities, traditional meals, quality service, native art work, individualized rooms, etc. Not only will these add value to the business and differentiate Glacier Inn from other Ice Hotels, but they can also serve as another source of revenue to aid in our revenue growth strategy. The internal process perspective is another important role in our strategy mapping. One of your main goals is to increase occupancy at the Glacier Inn, and we feel that it is important to focus the marketing efforts on the adventure campaign. Glacier Inn needs to showcase their unique business offerings inspired by nature, art, and culture. Due to the nature of the business, it is difficult for Glacier Inn to attract skilled and competent employees. With the development of an effective hiring and training process that also supports the culture that Glacier Inn is trying to create, they will be able to better serve their target market by attracting and retaining customers. Innovation is a key part of your internal process controls, and Glacier Inn wants to be working with ice experts for the development of different and unique ice themes. The final dimension of the Glacier Inn Strategy Map deals with a learning and growth perspective. In order to expand and advance within the entertainment industry, we want to mentor employee proficiency by working with and training the first nation’s people; by incorporating and encouraging culture both internally and externally; and by advancing with new technology through partnering with local colleges and universities in order to generate new innovations in ice making and preservation. All of these dimensions feedback and tie in with what Glacier Inn is trying to accomplish and what their vision is for the company. Issues Another issue that you have acknowledged is the restraint of hiring skilled and competent staff. The Glacier Inn is only open during the winter months, which makes it difficult to attract qualified and experienced employees. Glacier Inn is providing an experience of culture and excitement for their customers. Why not provide the same atmosphere for its employees. In the end, it’s not just about the money. Employees will be able to enjoy the same lifestyle and adventure that this environment has to offer. Glacier Inn can also invest in effective industry training programs to help and support the success of their hired personnel. We also want to address your concerns over changing the staff bonus plan. Currently, bonuses are being determined by profits alone. We agree that the implementation of the 2004 scorecard will provide a great method of measuring employee achievement. The balanced scorecard will provide feedback on whether the strategy is working to impact organizational performance. By measuring employees based subjectively on their scorecard execution, staff will be motivated and empowered to work in the best interests for themselves as well as the company. With employees being measured based on the strategy and implementation of Glacier Inn’s critical success factors, you can ensure that those goals become fundamental to their success as well. Employees are able to focus their attention on what matters most to the success of the organization. The Glacier Inn Hotel has another concern without the seasonal revenues. There is only a short window of opportunity to make profits, from January 4th to April 15th, and is primarily determined by the warming of the weather which can shorten this window. To off set the decrease in revenues in the summer, the hotel can offer customers a chance to stay in touch with nature. Two innovations will be needed to accomplish this, hiring of experienced outdoor staff and the building of year round facilities on the property. By offering summer outdoor actives such as fishing, hiking, and canoeing on guided tours the Glacier Inn can attract year round revenues. Also having facilities built on the property will allow customers places to stay in the summer as well as a warm place or customers to stay in the winter if they are not interested in sleeping in the cold rooms. Lastly, Glacier Inn hHotel lacks a specific measures, targets, and personal initiatives that are clear to the employes of the company. These need to be clearly defined to enhance the strategy and culture that needs to be wolves into the company. We have recommended a possible strategy map that can facilitate these initiatives. We have also chosen a proposition on how the Glacier Inn can continually add value and increase customer satisfaction. We included below a detailed plan of additional initiatives of adding customers value. Customer Value proposition Glacier Inn has competitors in more than just the hotel industry; it is competing with other forms of entertainment as well. The direct industry competitors of Glacier Inn Hotel are the hotel chains in the area, such as Super 8 Motel that offer a place to sleep and eat at a low price. However they do not offer an individualized customer experience. Glacier Inn also competes with other forms of entertainment in Northern Ontario. Places such as Moose Cree Outdoor Discoveries Adventures, which offers outdoor activities incorporated with the culture of the area. However, this experience is easily replicated. We believe that if Glacier Inn could combine the value of both of these industries into one unique location. The hotel must be unique. We have chosen product leadership as our way of adding value to customer offerings. Our recommendations for implementing this customer value from the hotel would be: Three Main Concepts For Product Leadership 1. Cree culture could be used to attract many customers foreign and domestic that are looking for a Canadian experience or wish to discover more about the first nations of Canada. Through cultural story telling, traditional foods, also traditional artwork and ices museum in the hotel lobby a broad audience can be drawn to the hotel. This will also allow the area to maintain its cultural identity and uniqueness while informing others. 2. The Glacier Inn could also offer outdoor winter activities such as snowshoeing, cross-country skiing, and wilderness sight seeing. Acquiring equipment traditional foods (maple syrup). When guests arrive at the hotel, staff could ask two questions: What do you want to experience? What are you not looking for? So that customers do feel pushed or pressured into experiences that’s are out of their fitness level. 3. Lastly, we believe that the individualized rooms will be an excellent way to attract customers to stay in each room. By pre-planning and designing each rooms theme the hotel can attract more customer to stay in the rooms overnight rather than just visiting the hotel for the day. Also ice sculptures will add a unique finishing touch to each room and can be a way of individualizing each room.

Concepts in Creative Accounting

Concepts in Creative Accounting Creative Accounting is usually depicted as a smeared subject and hence considered as an adverse deed. It is quite common that as and when the words â€Å"Creative Accounting† are indicated, the thinking that surfaces in one’s head is that of manipulation, dishonesty and fraud. It is apparent that if at all any error appears when resorting to Creative Accounting; it is not because that the tool is faulty, but the user is to be blamed. Progressively more companies have avoided disasters by adopting Creative Accounting and there are also numerous instances of companies which could wriggle out of adversities by using it. If creative accounting adheres to ethical and legal standards as well as the generally acceptedInternational Journal of accounting principles (GAAP), they can produce enormousprofits to the business and its shareholders or help strive through tough and challenging periods. Furthermore, attempting to completely illegalise it is impractical and narrows the gr owth of the accounting profession with such restrictions. Alternatively, educating accountants on ethical behavior and promoting professionalism could be a better solution. In 2008, Hooper, Davey, Liyanarachchi, Prescott has defined Creative accounting as a method whereby accountants use their understanding of accounting rules to manipulate the figures stated in the financial statement of a business. Basically it deals with various matters of conclusions and perseverance of conflicts between perplexing approaches to the presentation of the consequences of financial dealings and transactions. In 2008, Hooper et al. opined that on a wider perspective creative accounting can be considered as worthy provided an accountant puts this tool in use with a judgement based on sturdy moral and ethical footing to objectively portray the performance of a company. Nevertheless, creative accounting can also be construed as an evil accounting exercise, as there are negative zones that permit literally ‘creative accounting’. A pertinent instance for this is the common practice of submitting a well looking report to the shareholders without violating the boundaries of the letter of the law (Hooper et al., 2008). The lack of rigidity within the criteria and law compromises probabilities for manipulation and distortion; activities that may be considered unethical by most of humanity. In 1995, Breton and Taffler stated that it is a hard task for individual shareholders to distinguish the facts and the results of accounting manipulation because of lack of personal expertise, unresponsiveness or a reluctance to undertake a meticulous scrutiny. This botch on the stakeholders’ part is not a serious issue as far as the market proficiency is concerned. While concluding their research, Breton and Taffler opined that though there is certainly a scarcity of creative accounting strategies in the perspective analysts, the number of accounting professionals required is relatively low â€Å"for the market as a whole appropriately to process window dressed numbers†. However, in 1999, Healy and Wahlen backed with reports stated that creative accounting prior to equity issues does have an impact on share prices, vividly establishing that the potential investors do not necessarily take interest in creative accounting. The major areas where creative accounting can make vital contributions are: governing elasticity, lack of rules, an opportunity for managerial judgment in respect of expectations about the future, the scheduling of some dealings, the use of simulated businesses and lastly the reclassification and presentation of financial results. Accounting regulations normally allows policy options; valuation of asset is a good instance for it. International Accounting Standards offer a selection between carrying non current assets at either depreciated historical or cost revalued amounts. It is up to the Business entities to change their accounting policies depending on the situation on ground. Schipper stated in 1989 that any change in policy is comparatively noticeable in the year in which it is adapted; but in the following years such changes may not be easily distinguishable. There are several areas which are not amply covered by proper regulations. One good example for this is relating to accounting regulations for various stock options. No clear cut mandatory guidelines are set as yet in this area. Even in some of the developed countries such as Spain; accounting regulations in some areas are extremely scant. The crediting process and the size of the pension liabilities and certain norms for accounting financial instruments can be stated as some of the examples. There is opportunity for managerial judgement for appraisal in discretionary areas. In 1988, Mc Nichols and Wilson took bad debts provision as an example and examined the discretionary and non-discretionary elements in it. In order to render a good look to the accounts, the Management can decide upon the timing of even genuine transactions. For instance, if a company has made an investment at historic cost which can be vended for a higher price, being the current value. It is the prerogative of the managers of the business to opt as to which year they sell off the investment so as to show an increased profit in the financial statements. Artificial business transactions may be incorporated to manipulate balance sheet amounts and to hobble profits between different accounting periods. This can be accomplished with the tacit connivance of a third party; such as banks, which is willing to enter into two or more correlated deals. A vivid example for this can be found in an agreement for selling an asset to a bank and then lease the said asset for the rest of its life span. The sale value under such a sale and leaseback agreement can be inclined above or below the present value of the asset as the variance can be remunerated for by reduced or increased rentals. These are poorly researched in the literature. In 2001, Gramlich et al. suggested that companies may manipulate balance sheets to reclassify liabilities so as to report a more rosy liquidity and leverage ratios. The presentation of financial numbers provides a distinct style of creative accounting that is based on cognitive reference points. In the year 2000, Niskanen and Keloharju described that â€Å"the idea behind this behaviour is that humans may perceive a profit of, say, 301 million as abnormally larger than a profit of 298 million†. There were many other studies such as one undertaken by van Caneghem in 2002 have clearly showed that some trivial fiddling of figures does happen in order to achieve some noteworthy landmarks. In 2002 Naser and Pendlebury questioned senior business auditors about their involvement of creative accounting. According to them a substantial proportion of all types of companies use creative accounting procedures to certain magnitude. Several research studies scrutinized a specific aspect or practice of creative accounting. The entire studies confirmed that creative accounting using a precise technique. In 1976 Barnea et al. explained classificatory smoothing with the deployment of extraordinary items and their results, founded on a study of 62 US companies, indicate that classificatory smoothing does happen. A large number of accounting appraisals and estimates are allowed by IFRSs. Thefeature of accounting estimates is that the amount considered for a preciseelement reflected on the financial statements is not an exact figure. Mulford and Comiskey (2002:64, 26) is of the view that the areas of flexibility within the IFRSs could indicate the areas of creative accounting. According to Baralexis (2004:440) since the IFRSs is an essential condition for creative accounting, there are two types of creative accounting the legitimate and the illegitimate. It is very hard to differentiatebetween creative accounting and the realistic application of business judgement. When all the aspects discussed above is taken into consideration, the very question automatically raised would be as to why flexibility is allowedwithin the IFRSs in the first place if the menace of manipulation of financialinformation is apparent. Healy and Wahlen (1999:366) opined that the financial statements are the best evidence for the knowledge of a manager about his company. They further stated that accounting standards should allow managers to make judgements and thereby conveying the necessary data to the users of financial reports which could possiblyenhance the worth of accounting.Mr. Arthur Levit, the former chairman of Securities and Exchange Commission (SEC) defends the practice of flexibility in accounting standards with the following observation:â€Å"Flexibility in accounting allows it to keep pace with business innovations.† (Levitt 1998:16).McBarnet and Whelan (1999:39) noted that in the UK, where the use of IFRSs is extensively prevalent toprepare financia l statements, the emphasis is on principles rather than on rules.They maintain that doctrines are considered as the only means to seize the intricacy ofaccounting. THE EFFECT OF ESTIMATES IN FINANCIAL STATEMENTS BY ELIZABETH JOHANNA RAUBENHEIMER Creative accounting is of great assistance to sustain or increase theshare value by maintaining debt level to lower risk and bypresenting enhanced profits in the financial statements. Due to the high share price, the company will be able to amass new capital easily and will be of immense help during takeover efforts. There are some authors who is of the view that delaying tactics resorted by management in publishing the financial figures to the market with an ulterior motive to extract some benefits from the delay can be described as creative accounting. However, if the management’s objective is not to hurt the interest of the investors, such actions cannot be termed as fraudulent. Use or Abuse of Creative Accounting Techniques Normally, businesses choose to portray a stable trend of growth in profit instead of displaying explosive profits with a chain of intense increases and drops. It can be achieved by setting unreasonably high provisions for liabilities against assets in bright years to enable a reduction in these provisions thereby improving the profits in bad years. The supporters of this tactic is of the view that it is a measure against the ‘short-termism of adjudging an asset on the basis of the profits earned in the immediate ensuing years. This approach also shuns high anticipations during bright periods so that the management is not embarrassed when the performance is not that good as expected in the following years. It is contended against this backdrop that if the business environment of a firm is indeed explosive or impulsive; then the stakeholders have every right to be aware of this fact so that income smoothing may obscure enduring fluct uations in the profit movement. In 1991, Revsine contemplated the issue and opined that both managers and investors are benefited from loose accounting standards that allow managers with autonomy in scheduling the reporting of income. He went on to add that accounting as a system has the principal duty to constantly checking the agreements between managers and other agencies such as financial institutions, monitor the market mechanisms to ensure that they are operating effectively, be alert so that the accounting manipulation potentials can be detected in time and reflected accordingly in the pricing and contract decisions. The works on the morals of prejudice in accounting policy choice is appraised at the macro level of the accounting watchdog. Correspondingly, these literatures can be applied to the prejudice in accounting policy options at the micro level of the administration of businesses that is inherent in creative accounting. It is very interesting to analyse the two contrasting stands propounded by Ruland and Revsine. A close scrutiny of the opinion of Ruland reveals that he makes an obvious differentiation between the deontological and teleological views. According to him, deontological views are moral rules which apply to actual actions and the teleological views are that any action should be adjudged on the basis of the moral substance of the results. Revsine appears to be more lenient towards teleological perspective of accounting in the private sector so that the managers have the liberty to opt the alternatives provided in ‘loose’ standards to attain their preferred goal. However, when he talks about deontological view of accounting in the public sector; he advocates more stringent criterions to avert such manipulation. Obviously, we tend to question whether the existence or non-existence of market restraints and controls excuses such moral contradiction. Ruland further explained the d ifference between a positive obligation to present an unbiased accounts and a negative responsibility where managers are duty bound to explain the states of affairs they fail to avert. We can conclude that Ruland accords precedence to the positives whereas in Revsines scheme of things, all results are reckoned to be linked with the manner of contracting and price-setting and the difference is not recognized. The duty to refrain would involve eluding the prejudices intrinsic in creative accounting while the duty to act would encompass following the magnitudes to be accomplished by creative accounting. In 1995, Leung and Cooper conducted a survey of 1500 accountants in Australia and established three ethical problems faced most frequently were conflict of interest, clients’ insistence to manipulate accounts and clients’ eagerness to evade tax. However, two surveys undertaken in USA on attitudes to creative accounting; both highlighted a variance in accountants’ attitudes to creative accounting contingent on whether it results from misuse of accounting regulations or from the manipulation of business dealings. Further researches by Fischer and Rosenzweig in 1995 discovered that MBA and accounting students were more cynical than accounting professionals of manipulated transactions. On the other hand, accounting practitioners were severely criticizing the abuse of accounting rules than the students. Similarly, Merchant and Rockness in 1994 through their extensive studies established that accountants were relentlessly criticizing when presented with various scenari os of creative accounting. They also pointed out that the accountants lashed out at abuse of accounting rules and they were less critical about manipulation of transactions. An attempt was made by Fischer and Rosenzweig to propose two probable reasons for accountants attitudes. First and foremost, accountants may resort to a rule-based approach to ethics instead of its impact on the users of the accounts. Secondly, accountants consider manipulation of accounting rules is their prerogative and within their purview and as such call for an ethical judgement, while the manipulation of business transactions falling under the domain of management and hence the same ethical scanner is not applied. Merchant and Rockness also stated that a variance in accountants attitudes towards creative accounting is greatly influenced by the impetus of management. It has been noticed that creative accounting founded on blatant self-centered motives invite greater censure than the impetus for promoting the interest of the company. Anyone, be it an accountant or a manager, who dares to adopt a position against creative accounting would certainly face a lot of pressure as any ot her whistleblower or dissenter. There were some extreme instances where loss of reputation was the result for failing to act. Apparently, accounting professionals and managers are required to exercise a fair amount of discretion and judgment on a regular basis and as such it is imperative for them to have a thorough knowledge of ethical sensitivity relating to various creative accounting practices. There could be extensive pressure put on managers and accountants to involve themselves in creative accounting. In order to satisfy the shareholders and to impress the stock market, companies might compel accountants and managers to twist the quarterly financial reports to appear them attractive. Even the accountants and managers may have concern that the management might evaluate their performance without according much weightage to the precision of the financial statements prepared by them; but as to how far the statements are in favour of the management. Therefore, the practicing accountants are required to possess adequate knowledge, good discretion and judgement, sound moral values and courage to face and wi thstand the pressure from the management side. Hence, if the curriculum for accountants and managers can instill ethical sensitivity to creative accounting, it could perhaps assist in reducing their penchant to involve in these malpractices. Attitudes of Students and Accounting Practitioners Concerning the Ethical Acceptability of Earnings Management To conclude, the evidence suggests that creative accounting is a very effective tool. However, if it is not used wisely or falls in the possession of the wrong people, it will have negative impact rather than contributing value addition. If creative accounting adheres to ethical and legal standards as well as the generally acceptedInternational Journal of accounting principles (GAAP), they can produce enormousprofits to the business and its shareholders or help strive through tough and challenging periods. Furthermore, attempting to completely illegalise it is impractical and narrows the growth of the accounting profession with such restrictions. On the other hand, if accountants are educated on the importance of ethical behavior and professionalism is promoted, this could help solve the problem.