Nelson Mandela free essay sample

Among the men who have had a profound impact on their countries and the world, men who provided leadership and vision in different eras, with different styles, whom history has shown to have possessed unique courage during challenging times to do the right thing, comes the name of Nelson Mandela who assisted in creating a multi-racial democracy in South Africa. Mandela was elected as South Africa’s first black president, and there were high expectations from him from a country that had long treated its majority citizens as a third-class group. For Mandela, the transition to majority rule had to take place without violence as he knew the world was watching. He knew it would not be easy. Of course, he alone was not responsible for the positive changes that have happened in South Africa, and the country still has a long way to go to overcome the years of a system that was designed to make people suffer. We will write a custom essay sample on Nelson Mandela or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page But Mandela has made a difference. Mandela was the founding member of the ANC (African National Congress) Youth League. It was during his service at the ANCYL that he transformed the organization from its root level, trashing out all the old methods and employing fresh methods of boycotting, striking, civil disobedience and non-cooperation. His main aim was to kill racism, allow full citizenship to people, redistribute land, bestow trade union rights, and provide free and compulsory education for all children. Ironically, his baptized forename, Rolihlahla meaning troublemaker, blended well with his personality over the growing years as Nelson Mandela caused serious trouble to the government of South Africa, through this anti-apartheid movement and revolutionary ways. Inheriting the proud rebelliousness and sense of fairness, from his father, ever since a young age, Mandela was actively involved in anti-colonial politics, which led to his joining the ANC. This admittance was a historic one not only in the life of Mandela but that of every countrymen of South Africa, as it eventually led to a discrimination-free country Inspired by Gandhi and committed to non-violent struggle, Mandela however moved to armed struggle after a phase of time. This was basically due to failure of non-violent protest against apartheid and increasing repression  and violence from the state. In his 67 years long political career, Mandela led numerous movements, and was arrested, convicted and imprisoned various times, the longest being the 27 years life imprisonment. He was arrested for illegal exit from the country and sentenced to five years of imprisonment. The imprisonment protracted to become life-imprisonment for Mandela as he was convicted for crimes that had occurred while he was spearheading the ANC struggle. Though he was offered freedom on a couple of occasions in exchange for compromising on his political position, he refused to accept the same. He stood by his opinion according to which personal freedom was of no use if the organization of the people remained banned. However, all the pain he endured was worth it as year 1994 marked the end of apartheid and holding of multi-racial elections. Mandela became the inaugural President of the country, the first black South African to hold the office. This is why he is referred to by numerous titles, including the father of the nation, the founding father of democracy, the national liberator, the saviour, South Africa’s Washington and Lincoln rolled into one. Nelson Mandela is a man who stood firm and took his country from the extremes of apartheid through to democracy. For this he was awarded the Nobel Peace Prize in1993. He has received more than 250 awards that are in every way honorable, ranging from keys to cities and honorary degrees to the peace prize. Lately the ailing 95 years old Nelson Mandela was presented with a humanitarian achievement award for his contribution to South-South cooperation and sustainable development. The theme of the annual event was innovation and technology for sustainable development. The award sought to highlight the achievements of countries in the Global South, and recognize public and private sector leaders who have contributed significantly to South-South cooperation and sustainable development. In accepting the prize on behalf of their father, Zindzi Mandela and Josina Machel stressed Nelson Mandela’s dedication to wide-ranging cooperation among developing nations. In any Nelson Mandela interview you will find him to be a man of humour, honesty and humility. These are great attributes in any man, but Mandela can be considered among the greats. One of those greats was Gandhi. Mandela paid  tribute to Gandhi with these words: He dared to exhort nonviolence in a time when the violence of Hiroshima and Nagasaki had exploded on us; he exhorted morality when science, technology and the capitalist order had made it redundant; he replaced self-interest with group interest without minimizing the importance of self. India is Gandhis country of birth; South Africa his country of adoption. Gandhi and Mandela were like-minded men. There is also a lot of mutual respect between Nelson Mandela and Barack Obama. The latter sent a videoed message to Mandela on his 91st birthday in which he displays the utmost respect for Nelson Mandela and his lifes achievements. To day many associations have shown reverence to Mandela in various ways. Some have put statues of the highly esteemed personality in important places. There is one such statue in Nelson Mandela Square in Johannesburg and one in Parliament Square, London. There are also streets and bridges named in his honour, as well as postage stamps. The Nelson Mandela stadium in Port Elizabeth, South Africa, seats 46,500 and was built in anticipation of the 2010 FIFA World Cup. The Nelson Mandela museum is situated near his home of Qunu. Mandela has insisted that this museum should not be a tribute to just his own life, but to the cause he stood for and to uplift and develop the local community. The Nelson Mandela Childrens fund supports children in South Africa with the aim to change the way society treats its children and youth. The Nelson Mandela Foundation is a huge organisation with the aim to promote a just society built on Mandelas vision and work. Along with many peace and educational activities Mandela has been prominent and outspoken in his effort against AIDS. His son died from AIDS, which is often referred to as the curse of Africa. For Nelson Mandela, AIDS is another war, another impossibility that can still be won. Since 2003 Mandela has supported the 46664 concerts to support HIV/AIDS victims and research. With all the awards and honorary degrees and accolades, Nelson Mandela’s achievements have certainly been more than most men would achieve in a life time. From a young boy, schooled for royalty, to political activist, to prisoner, to President, to honoured scholar and statesman, Nelson Rolihlahla has done so much for the world and will go down as one of history’s greatest men. It is little wonder that July 18 (his birthday) has been named as Mandela Day. His contribution to the world has been significant indeed. Nelson Mandela free essay sample Nelson Mandela is widely known to be one of the most influential people to ever live. He changed South African politics, and fought against racism and inequality throughout his life.BiographyNelson Mandela was born in Mvezo, a small village in South Africa. He was the first person in his family to attend school.He began to get involved in politics when the National Party, which supported the apartheid policy of racial segregation, won the elections. The Merriam-Webster dictionary describes the apartheid as racial segregation; specifically:   a former policy of segregation and political and economic discrimination against non-European groups in the Republic of South Africa.As a result, Mandela joined the African National Congress party and began actively campaigning against the National Partys policies. Inspired by Mahatma Ghandi, he used nonviolent methods. However, as time went on and he was no closer to ending apartheid, he changed his methods and began organizing more guerrilla warfare-like sabotage tactics to further his cause and create the change he was looking for. We will write a custom essay sample on Nelson Mandela or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Mandela was on the run for 17 months until he was finally captured and imprisoned in 1962. His imprisonment lasted 27 years.In the late 1980s, there was great pressure from the international and local community for the South African government to release Mandela. He was released on February 11th, 1990. Hours after his release, he made a speech in front a roaring crowd, vowing to end the apartheid, saying: Today the majority of South Africans, black and white, recognise that the apartheid has no future. It has to be ended by our decisive mass action. We have waited too long for freedom.South Africas first multiracial elections, in which full suffrage was granted, were held on April 27th, 1994. Mandelas party won, and he became the first black president of South Africa. As president, Mandela controlled the change from minority rule and apartheid to a rule of equality, winning international respect for his advocacy of national and international reconciliation. Mandela retired from the presidency in June 1999 and he chose to devote himself to social activism.On December 5th 2013, Nelson Mandela passed away at the age of 95. Tributes came from all over the world with U.S. President Barack Obama saying that Mandela achieved more than could be expected of any man. British Prime Minister David Cameron said that a great light had gone out of this world.Mandela was also awarded the Nobel Peace Prize in 1993 for for [his] work for the peaceful termination of the apartheid regime, and for laying the foundations for a new democratic South Africa. Good QualitiesPower of public speechA leadership quality of Nelson Mandela is his ability to speak so well publicly. He was able to inspire and give hope to the people of Africa, especially blacks, in a time of great injustice and help them to realize that change could be achieved. He also had the ability to change peoples views on race and other matters especially about injustice and politics. The speech that he made after he was released from prison is just one of the many that helped people realise that change was possible and that if they supported him they could get the equality that they wanted.Sacrifice and Refusal to FailNelson Mandela gave up his life for his cause. He was prepared to live a third of his life in prison and the spend the rest fighting for the rights and integration of black people in the South African community. He dedicated his life to speaking about the importance of equality. This made him a well-known figure however this came with a lack of privacy and great responsibility. Eventually he also gave up his presidency to speak and fight for peoples rights all around the world. Nelson Mandela was faced with many obstacles throughout his life and if he had given up at each one of these he wouldnt have made it out of the village he was born in.Do not judge me by my successes, judge me by how many times I fell down and got back up again Nelson MandelaOpen mindsetNelson Mandela had a thirst for knowledge and attended 6 higher education institutions. In Mandelas own words education is the most powerful weapon which you can use to change the world. Although Mandela stood strongly by his fundamental moral beliefs, he was also prepared to change his political beliefs. For example, Mandela was a socialist and even a Marxist, and most of his life he was suspicious of private ownership and of free markets because of the abuses hed witnessed. However, after he learnt what decades of socialism had done to the Soviet Union, he wondered if he needed to change his views. Thus, he met the leaders of the Communist parties of China and Vietnam who were working to privatize state enterprises. Mandela told a biographer that they changed my views completely. His ability to grow in his mindset and admit his errors were an important part of making him the leader that he was, as no leader is going to understand immediately what is going to be best for population of a whole country now and in the future.Education is the most powerful weapon which you can use to change the world Nelson MandelaFaith in humans – through all the discrimination and injustice that Nelson Mandela faced, he still remained faithful that humans could do better. He believed that even the most racist groups could have their attitudes changed with enough perseverance and strength. Despite all of the injusticesPassionNot wallowingKeeping it peacefulBad Qual itiesTerrorism – although Mandela helped to end the apartheid through peaceful methods and helping to create a more tolerant nation, he was oBibliographyhttp://fortune.com/2014/12/05/6-principles-that-made-nelson-mandela-a-renowned-leaderhttp://www.nbcnews.com/news/other/7-ways-nelson-mandela-changed-south-africa-f2D11702722http://www.leadershipgeeks.com/nelson-mandela-leadership/

boiler room essays

boiler room essays Seth was a young college dropout running an illegal backdoor casino out of his residence near a college campus. Seths very first experience with the J.T. Marland firm was at a group interview based upon vulgar language and a harsh attitude, yet he joins the company. Seth immediately begins to lie to clients over the telephone and sell them fake products, blinded by the fancy cars and money that will be rewarded to him from the company in return. He lies about his name, position, age, family, and anything else that will keep a customer on the phone and make a sale. J.T. Marland sells shares of stock for several pharmaceutical and drug development companies, claiming to have knowledge on non-existent drugs that would cause an enormous jump in the price of stock when released. Initially, I would have been tempted enough to begin working for J.T. Marland. But as soon as I was told to deceive clients over the telephone and not ask questions regarding the firm, I would have left. Fancy cars and money are nice to have, but I refuse to acquire them in an illegal manner. Boiler Room is a great movie. I learned to analyze business ethics more carefully through the practices displayed. Prior to watching this movie, I had never realized how serious unethical practices were in the business world. I had assumed that businesses were carefully watched by the government and that such unethical practices were unheard of. As well as being highly informative, the actors chosen to portray each character make the movie modern and entertaining. ...

Does the GEICO Gecko Need a Grammar Lesson

Does the GEICO Gecko Need a Grammar Lesson Today I heard a GEICO commercial that included a line something like this: To show our appreciation, call within the next 15 minutes This sentence contains a grammatical error!   Was it intentional? The thing is, these sorts of sentences are all-too-common in the writing I see every day.   GEICO might have intended this one, or the error may have been an oversight   but many of my clients make these errors frequently and unintentionally. You may be saying to yourself, WHAT grammatical error?   Looks okay to me! Let me explain. Take a look at the the first half of GEICOs sentence: To show OUR [Geicos] appreciation Ask yourself, who is the natural subject of this sentence?   What would naturally follow from the first half of the sentence?   If you think carefully, youll see that it would be something relating to whom? To GEICO of course!   GEICO is the natural subject of the sentence. A grammatically correct sentence might read, To show our appreciation, we are offering you a NEW CAR with FREE insurance for the vehicles lifetime! Now *that* would be a great sentence.   Yes, I like that sentence. Another alternative would be to write a different first half of the sentence that would naturally lead toward making the customer the subject of the sentence.   For instance: To show YOUR appreciation, call us within the next 15 minutes and tell us how adorable the gecko is! Id call to praise the gecko in an instant.   Hes pretty cute.   And he gives great car insurance.   If he looked at me just right with those beady little eyes, Id probably even forgive him for having his grammar a little mixed up. Do you think the GEICO gecko needs grammar help? Or do you think GEICOs ad people made this error intentionally?   Please take our 1-Question Survey and/or share your opinion below. And if you need writing help, please contact The Essay Expert for a FREE 15 minute consultation.   Well make sure you dont make it into someone elses grammar rants. Category:Grammar Writing TipsBy Brenda BernsteinNovember 22, 2010

Different Countries Different Cultures Assignment - 2

Different Countries Different Cultures - Assignment Example Therefore, comparatively, there is a higher growth rate in GDP in the USA as compared to Japan. The unemployment rate in the USA during the first quarter was rated at 8.2%, while that of Japan over the same period was rated at 4.6% (Robert, 2008). While there was an increase in the unemployment rates in Japan during this period, in the USA, more jobs were created. The annual inflation rate by January 2012 for Japan was observed to rise by 0.1%, while that of the USA decreased to 2.9%. However, both countries trade deficits widened, with the imports for both countries being higher than their exports. Another similarity between the countries is in their economic performance, where both economies are performing well. China is the world’s fastest growing economy, with an average annual growth rate of 10% over the last thirty years. While China has an average quarterly growth rate of 2.15% from the year 2001 to 2011, the average quarterly GDP growth rate in India is 7.45, as from the year 2000 to 2011. Since 1997, the economy of India has recorded a steady growth rate of 7%, thus serving to reduce the poverty levels by a greater margin (Jayati, 2010). The GDP of India grew by 6.9% in the last one year, while that of China increased by 8.1%. While the economy of China is mostly supported by exports, which forms the bulk of China’s GDP, that of India is mostly supported by the service industry, which forms the bulk source of income for the country’s economy (Jayati, 2010). In the first quarter of 2012, China’s inflation level went up by 3.6%, while that of India decreased by 0.3%. While the GDP per capita of China was 8,394 US dollars, that of India was $3,703 for the same period. China is the world’s largest producer and consumer of Agricultural goods, while India is the second largest producer and consumer (Rogers, 2011).  

Ups and downs of Jaguar Essay Example | Topics and Well Written Essays - 1000 words

Ups and downs of Jaguar - Essay Example In congestions, most people leave their vehicles on when stationery. This leads to the inefficient use of engines and is a waste of petrol or diesel, which as we all know, we cannot afford at the earth’s current environmental state. Waste of time and energy. Congestion is nothing but a waste of people’s time and energy. Whether they are travelling to and from work or for any other reason, it only tires and stresses everyone out. Wear and tear to roads. Due to the standstill traffic, Congestion causes a lot of wear and tear to the roads as opposed to if there is free flowing traffic. Damage to health. Congestion causes a lot of damage to people’s physical and mental health due to breathing in pollutants and being stressed out due to the congestion. (bized.co.uk) Jaguar also produces the Externality of pollution, which as discussed above, is a strain on people’s health as well as is supposed to be a cause of Global Warming. In our current state, we cannot af ford to cause any more damage to the earth. JAGUAR: The Production Process Jaguar has developed a complete vehicle recycling program, around design-for-recycling guidelines, increased use of recycled material, and reducing hazardous materials, as part of their production process. They have taken this measure, due increased environmental awareness and an attempt to reduce their carbon footprint. . By means of this program, car manufacturers and importers of new cars in the United Kingdom take back vehicles that they put on the market at the end of their life ensuring that they are treated in an environmentally responsible fashion. This reduces the impact of negative externalities on the nation. The De-pollution process: Jaguar is working hard to remove its negative externalities by going... The most obvious way for the Government to levy some sort of control over negative externalities such as pollution, is to set a limit for every production house with regards to how much they can pollute. Crossing over the set pollution limit will give them a fine. This will lead production houses to opt for more green or environmental friendly production machinery and invariably help in reducing the negative externalities. The government must also take care to help reduce externalities like congestion. To do this they must improve the country’s public transport system and encourage people to use it rather than all of them taking out their cars. Also, they must launch campaigns that encourage car pooling and such. These measures, though quite little can effectively help curb pollution and congestion. Effectiveness of Externality Control Jaguar has taken into account the negative externalities in terms of pollution and wastage and has taken steps to negate them to a certain extent. By undertaking the de-polluting process for cars that they have introduced, they are ensuring that they do something for the environment. Also, this shows a good step towards environmentalism and shows that as an organization, Jaguar is not just interested in making profits. The measures that they have taken seem to be effective and will guide the way to a better, greener way of living. Jaguar has grown from strength to strength and has moved from Britain to India, but they know what they are doing and how it will benefit them as well as the environment.

Stem Cell Research and the Human Genome Project Essay Example for Free

Stem Cell Research and the Human Genome Project Essay Applications of Biotechnology: Stem Cell Research and the Human Genome Project Stem Cells Stem cells are unspecialized cells found in large quantities in bodies of fetuses and in some parts of the adult body. These unspecialized cells are capable of forming other organs, which make it one of the controversial issues in medical ethics. The benefits of stem cell transplant are very huge, but the ethical moral dilemma always enters as many groups question the ethicality of the procedure that stem cell transplant requires. Stem cells are relevant in the development of an organism. It forms other specific cells, and is also capable of repairing or replacing other damaged cells in the body. The cells are cultivated from the human embryo, which formed 4-5 days after the egg cell undergoes fertilization by the aid of the sperm cell. It can also be obtained from a fetus between its 5th and 9th week, which will actually be aborted (Experiment Resources, 2008). Stem cell transplant has a potential application for cell-based therapies. Today, illnesses that require organ transplantation become problematic, since the number of patients in need for organ transplant outweighs the number of available organs. Scientists must first be able to manipulate the stem cells for them to possess the necessary characteristics for differentiation, transplantation and engraftment (National Institute of Health, 2009). The stem cells are incorporated to the tissue of the damaged organ or the organ that has to be replaced. The stem cells proliferate extensively and generate enough cells to form the tissue. The stem cells differentiate into the desired cell type and must survive into the body of the patient. The tissues then integrate to the surrounding tissue after transplant and later on function appropriately as part of the formerly damaged tissues (National Institute of Health, 2009). The members of the society reacted differently as stem cell research progresses to its development. The ethical considerations are still on a long debate. The intensity of debates is due to life itself. For countries allowing abortion, the application of stem cell research would be a lot of help. But for those countries which are conservative, especially those that have active religious movements, stem cell research would always be in question. The instance that the success of this research would be misused is also an on-going debate. The Human Genome Project Human genomic mapping was first introduced in the year 1980, with the first map produced in 1987 (cited in Toga Mazziota, 2002, p. 15). It excited the interest among scientists, which later led to the conceptualization of the human Genome Project. This $3 billion project contributed a lot to the understanding of human biology. Most especially, it determined the huge importance of developing the biological map (Toga and Mazziota, 2002, p. 15). Neuroscience is the field that benefits the most in human genomic mapping. The development of these maps is relevant into monitoring of the presence of diseases, such as the Huntington’s disease, muscular dystrophy, and cystic fibrosis. Common diseases such as the Alzheimer’s disease have also been detected in maps. Maps are incorporated in a database that is accessible to molecular biologists. Scientists may also add maps of newly discovered diseases useful in future studies. This created a large network of scientists exchanging information and resources. The interaction among scientists is led by the Human Genome Organization, responsible particularly for the management of chromosome workshops. The continuation of the human genome project opened opportunities to technological fronts and progress to other fields of scientific endeavors. New types of genetic markers have been developed for assay for better experimental strategies and computational methods. Collectively, these methods help in assembling the results in to physical maps (Toga Mazziota, 2002, p. 15). Genomics has a considerable potential for the improvement of the health situation of the developing countries in the future. Illness can already be traced and cured by genetic interventions. Thus, improving the healthcare leads to relief in human suffering (Colson Cameron, 2004, 2004, pp. 63-64). References Colson, C. W. N. M. de S. Cameron. (2004). Human dignity in the biotech century: a Christian vision for public policy. Retrieved May 19, 2009, from http://books. google. com/books? id=ygIiRL7mQBkCpg=PA63dq=advantage+benefits+human+genomic+mapas_brr=3#PPA63,M1 Experiment Resources. (2008). Stem Cell Research Pros and Cons. Retrieved May 18, 2009, from Experiment Resources: http://www. experiment-resources. com/stem-cell-pros-and-cons. html National Institute of Health. (2009, April 28). Stem Cell Basics: What are the potential uses of human stem cells and the obstacles that must be overcome before these potential uses will be realized? Retrieved May 18, 2009, from http://stemcells. nih. gov/info/basics/basics6. asp Toga, A. W. J. C. Mazziota. (2002). Brain mapping: the methods. 2nd ed. Retrieved May 19, 2009, from http://books. google. com/books? id=mBBYKllGwZYCpg=RA1-PA15dq=benefits+advantage+of+having+human+genomic+mapas_brr=3#PRA1-PA14,M1

Religion In Schools Today :: essays research papers

The American Religious Experience   Ã‚  Ã‚  Ã‚  Ã‚  In America today we all have choices to make in regards to our religious beliefs. Many young children are brought up today confused about religion and the significance it plays in their lives. There are many sanctions and rules now on what can and can’t be thought or displayed to people on public property, but it wasn’t always like this. In this paper I will be discussing the American religious experience in regards to the impact religion has in the public schools.   Ã‚  Ã‚  Ã‚  Ã‚  since 1776 the United States has grown from a nation of relatively few religious differences to one of countless religious groups. This expanding pluralism challenges the public schools to deal creatively and sensitively with students professing many religions and none. The following questions and answers concern religious holidays and public education, a subject often marked by confusion and conflict. Teachers and school officials, as well as parents and students, should approach this discussion as an opportunity to work cooperatively for the sake of good education rather than at cross purposes. School districts developing guidelines about religious holidays will want to base their policies in the shared commitment of respect for individual religious beliefs expressed in the constitutional guarantee of religious liberty. This means that public schools may neither promote nor inhibit religious belief or nonbelief. Drafters of such guidelines also will want to take account of the role of religion in history and culture. Awareness of legal issues is essential in considering religion and public education, but the law does not supply answers to every question. Within the current legal framework, schools-their boards, administrators, teachers, parents, and students-must make many practical decisions regarding religious holidays. This work can be done only by showing sensitivity to the needs of every student and willingness to steer a course between the avoidance of all references to religion on the one hand and the promotion of religion on the other. You are probably asking yourself what is the courts decision in all of this. The Supreme Court has ruled that public schools may not sponsor religious practices (Engel v. Vitale, 1962; Abington v. Schempp, 1963) but may teach about religion. While having made no definitive ruling on religious holidays in the schools, the Supreme Court let stand a lower federal court decision stating that recognition of holidays may be constitutional if the purpose is to provide secular instruction about religious traditions rather than to promote the particular religion involved (Florey v.

Accounting as a discipline has no theory Essay

Accounting is concerned with the collection, analysis and communication of economic information, which can be used to make decisions and plans about business by various users. The Committee On Terminology of the American Institute of Certified Pubic Accountants defined accounting as follows: â€Å"Accounting is the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in past at least, of a financial character and interpreting the results thereof†. (Ahmeo Riahi-Belkaou, page 32) Accounting is said to be a language used to communicate information to people. Accounting is also an intellectual discipline and a profession. Moreover, accounting is socially constructed and practiced by people for people, which influence workings and relationships in society. See more: The stages of consumer buying decision process essay The history of accounting stretches back to when the first ancient accounting system began, which was originally based on measurement and recording activities, and then the significant emergence of double-entry bookkeeping around the 15th century, as a basis for further accounting development that consequently resulted in modern Ango-American accounting in the 20th century. Whereas accounting was mainly an â€Å"internal matter† where the proprietors were close to the business, the growth of companies led to the requirement of stewardship accounting. As a result of further industrial development, changing social environment and establishment of professional accounting bodies, the accounting theory should systematically develop in accordance with importance of accounting in modern society. In recent years, more and more theorists start to assess the nature of accounting theory as well as argue whether there is an accounting theory or not. In this essay, I am going to exam the definition of accounting theory and provide evidence to ascertain the existence of a complete accounting theory. A theory is defined as â€Å"a set of interrelated constructs (concepts), definitions and propositions that present a systematic view of phenomena by specifying relations among variables with the purpose of explaining and predicting the phenomena.†(Kerlinger, 1964, page 11) According to this definition, the statement â€Å"accounting as a discipline has no theory† implies  that as a subject, accounting has no a coherent set of concepts and definitions to explain and predict the phenomena. Obviously, the subject of accounting broadly covers all the phenomena in the scope of accounting. In this sense, the accounting theory refers to a general complete accounting theory which is a coherent set of principles and concepts to explain and predict all the phenomena. Before examine the nature of accounting theory, I need to know where the theory come from. â€Å"A fundamental requirement of a theory structure is that it must come to terms with the conditions of knowledge†. (Mathews & Perera, 1996,page 52) Simply, the theory is from knowledge, the big question,† how do we know what we know?† such as, the principles of logic. Correspondingly, one of main characteristics of a theory is a body of knowledge. The study of knowledge is the domain of epistemology, which is concerned with the nature and derivation of knowledge, the scope of knowledge and the reliability of claims to knowledge. Accounting is social constructed and practiced by people and people in terms of its roles. Consequently, Knowledge comes from people. In accounting, we want to generate knowledge and theories of accounting help us to understand accounting better. But there was a big problem arose in accounting in relate to the lack of a knowledge base. In order to solve this problem, SSAP 2 as a first step to provide a knowledge base for accounting was introduced in1971, which defines accounting bases, accounting policies and fundamental accounting concepts such as, going concern, prudence. Afterwards, more accounting standards were developed. Particularly, corporate report was introduced in 1975 which identified a number of user groups. But different users normally require different information. The conflicts of interests of information and the inconsistent of accounting standards resulted in the development of a conceptual framework. Some people argue that a comprehensive accounting theory has not existed at the present time. First of all, I will illustrate a conceptual framework to certify this argument according to the following statement: â€Å"In recent years much effort has been directed towards developing a general theory for the guidance of practice. Such a general theory has come to be known as a conceptual framework† (Underdown & Taylor, 1985, page 1) A conceptual framework that attempts to offer the theories and explanations was significantly produced and developed in order to construct a single coherent set of accounting principles and concepts which could explain accounting practice. FASB defined a conceptual framework as â€Å"a coherent system of interrelated objectives and fundamentals that can lead to consistent standards and that prescribes the nature, function and limits of financial accounting and financial statements.† (FASB, 1976, page2)A conceptual framework is tend to provide a more rigorous way of setting standards, eliminate the inconsistence between statutory and professional provisions and provide a frame of reference for accountants to address specific issues in the absence of specific standards, for example. An ASB statement of principles issued the qualitative characteristics of financial information. Specifically, comparability assists the development of a conceptual framework which tries to restrict the alternatives available to reporting bodies. â€Å"But the alternatives may not be absolutely reduced unless a conceptual framework produces the accounting standards on a completely coherent basis†. (Mathews & Perera,, 1996, page 109)However, the limitation of a conceptual framework includes the time and cost of preparation. Clearly, it is time consuming and expensive to operate. Particularly, some countries with limited economies cannot afford it. Furthermore, a conceptual framework provides too much guidance to accounting and encourages rigidity so that new ideas cannot be easily introduced. If the conceptual framework is poorly designed, it may only benefit some of user groups. For example, the Trueblood and SFAC 1 Reports give inadequate recognition to the needs of user groups other than investors and creditors. In addition, the conflict of principles still exists in the conceptual framework. The illustrative principles are relevance and reliability in the Statements of Principles. Relevance was preferred at the beginning as opposed to prevalence of reliability later. Therefore, a uniform conceptual framework may be difficult to achieve on the basis of inconsistent developments so leading to the impossibility of a general coherent accounting theory. On the other hand, Hendriken and Van Breda argue that an general accounting  theory as to a coherent set of principles is possible at present. They define accounting theory as † a coherent set of hypothetical, conceptual, and pragmatic principles forming a general frame of reference for inquiring into the nature of accounting.† (Hendriksen, E.S., 1977, page 1) The main objective of accounting theory is to provide a coherent set of logically derived principles that serve as a frame of reference for evaluating and developing accounting practice. I strongly do not agree with this statement, because there are some evidences could prove that there is no such an accounting theory involving a coherent set of principles and concepts. First of all, the earlier given example, conceptual framework, proved that it is difficult to achieve it on the completely coherent basis at present. For example, economic ratio analysis predicts the future information are made base on past information. SSAP2 introduced the principles of accrual and prudence which conflict with each other. Specifically, the accruals concept may suggest research and development be carried forward but the prudent concept may require the expenditure to written off in the present period. Moreover, true and fair view hasn’t been defined, but accountants are required to produce the accounts with true and fair view which depends on their constructed reality, so it is problematical that it might be fair to you, but not fair to somebody else. Furthermore, Image that shaped accounting theory tries to offer suggestions as to what accounting is all about or should be about. In Davis, Menon &Morgan’s article, four different images were created to influence the accounting theory in the various contexts in response to changing social environment. Specifically, accounting was assumed to be objective, as suggested by the image of historical record. But in recent years, new images have been created for accounting theory, which are current economic reality, the information system and commodity. Accountants now believe that accounting is subjective. Hence, the subject and object conflict with each other. We also have to see in what context each image is presented other than see it on its own. For example, the public commodity image has emerged in the context of a regulated environment. Therefore, no one image can fully  capture the essential aspects due to subjectivity and new images are being created to add new dimensions to future accounting theories. Moreover, other images which Solomon and Tinker debate about were created for domination of theory and practice of accounting. Solomon, a traditionalist, advocates neutrality or objective as opposed to the view of Tony tinker, a radical thinker. In addition, image that influences accounting theory could be partial or one-side results from view of reality can be produced partially and rather one-sidedly. In other words, accounting theorists created the various images by justifying their views of reality based on observation of social phenomena. Accounting as a discipline has no a complete theory due to the lack of a coherent set of principles and concepts in the scope of accounting and the changing social environment. According to American Accounting Association’s Committee on concepts and standards, they concluded that no single governing theory of financial accounting is rich enough to encompass the full range of user-environment specifications effectively, hence, there exists in the financial accounting literature not a theory of financial accounting but a collection of theories which can be arrayed over the differences in user-environment specifications. (American Accounting Association, 1977, page 1-2) It is indicated that no one single accounting theory applies to all the user-environments but a collection of theories could. For example, different users need different information. Investors need profit information and creditors are satisfied with cash flow information. AAA’s conclusion proved again that there is no a complete general accounting theory. In fact, at present no single accounting theory can affect all the user-environments because different users demand different information. We also live in a complex and changing society so that accounting theory only can achieve its compliant objective in one particular time, such as, image. No one accounting theory can also explain and predict all the phenomena. True and fair view is still a myth, how can accountants practice with such a view? A conceptual framework is still developing for trying to achieve a complete general accounting theory. On balance, I agree with this statement â€Å"accounting as a discipline has no theory†. I am of the opinion that in the subject of accounting, there is no a general complete accounting theory which is a coherent set of principles and concepts to explain and predict all the phenomena. I have proved with some examples that some of principles and concepts are inconsistent, such as, relevance and reliability, and also it is noticeable that accounting theory is partial and one-side, such as, image, because images that shaped accounting theory were captured through theorists’ different view which could be partial. Changing social environments also influence images. Clearly, each image only emerges in a particular context and period, as suggested by Davids. In addition, the incomplete of a conceptual framework which tries to construct a coherent set of principles to explain the practice proved the absence of a general accounting theory. The entire poof strongly against the Hendriken and Van Breda’s opinion which a general accounting theory have emerged. However, a conceptual framework is still improving so I personally believe that a complete general accounting theory could be achieved in the future in accordance with the complete of a conceptual framework due to the development of accounting in response with the development of modern society. BIBLIOGRAPHY Ahmed Riahi-Belkaoui(2000) â€Å"Accounting Theory†, 4th Edition, Thomson Learning. Mathews & Perera (1996) â€Å"Accounting theory & development†, 3rd Edition, Nelson. Underdown & Taylor (1985) â€Å"Accounting Theory & Policy Making†, Heinemann.

Effective Time Management Essay

Through the use of modern technology, businesses have an easier way of collaboration. However, with this easier method of collaboration, this means the potential of being a busier business professional. Within a business management system, there is the constant need of needing to have effective time management within the organization. A key priority to effective time management is to identify and correct time wasters. One type of time wasters is an external environment. External time wasters are interactions that occur between two business professionals. The interactions can be between anyone outside and inside the organization, regardless of who it is within the organization (co-workers, managers, business partners, etc. ). A very common means of communication is the telephone. While telephones can be necessary for communicating, they can lead to distraction of issues that are not part of the core task or completely unnecessary (Cooper, 2000. )A key function of time management, regardless of the communication method is to make sure it affectively addresses the task of getting things done. In the case of inbound phone calls, it is imperative to thing and prioritizes as one speaks. When dealing with complex and time-consuming answers, the receiver of the inbound call should tell the caller about how the answer is complex. It is then important to determine from the caller when the receiver should call he or she back to discuss more of the complex answer. In addition it is imperative to paraphrase and summarize the key points while being on the phone. This serves two functions. One of them is that it keeps someone who either chats or strays away from important points of business communications. The second is that it focuses on establishing the key agenda for a business meeting. Another example of a common external environment distraction is email. For the busy business professional, there can be a time of literally going through hundreds of emails a day. When developing a simple and effective email reference system, it is necessary to understand the difference between reference information and action information. Reference information refers to receiving emails that are not required to complete an action. The purpose of reference information is the storing of emails that can be used later (Sapadin, 2006. ) The stored emails can either be an email folder or somewhere easily accessible (such as a documents folder, intranet site, etc. ) Action information is emails that are necessary for completing a task or project. These types of information are stored in a to-do list or a scheduled calendar. In order to effectively communicate via email, it is fundamental to have an easy method of transferring messages from the email inbox into an email reference system. Once there is a successful way of filing referenced information, emails that has an action item can be concentrated on. In addition to having an effective organizational system for email, it is necessary to schedule an uninterrupted time for processing and organizing email. When processing email, it is valuable to use the â€Å"Four Ds for Decision-Making† model. This tool is valuable for processing email and deciding if it is actionable, reference material, or not necessary. (Allen, 2001. )The 4D’s of the decision making model are deleting, doing, delegating, or defer it. With deleting, it can create the fear of deleting an email for important items. However, it is absolutely necessary to determine if the information is honestly usable for the email receiver. In order to determine if it is usable, the first step is to see if the objective is meaningful. The next step is to determine if the information is not available elsewhere. Then, it is to be determined if the information is to be used within the next six months. Finally, the last step is to determine if there is required information to keep. If the answers to all of these steps are â€Å"no,† the best action is to delete it. With the doing part of the 4D model, it is to be determined if an action can take less than two minutes. If it can, then the email receiver should simply complete the task. Delegating can yield to great help within the decision making model. If the task can take longer than two minutes and someone would be available to complete the task, it would be best to hand the message to the recipient. Let’s suppose that the email can’t involve doing, deleting or delegating it. Then, the next step would be to defer the task. Once deferring a message, it can be turned into either an actionable task or an appointment (which can be handled within an email suite such as Microsoft Outlook. ) Time wasters can also be within an internal environment. These characteristics can include procrastination, poor scheduling, and lack of self-discipline. It can also include failure to plan, set priorities, or delegate. The first step towards the right direction of internal time wasters is to set a goal. That way a destination is set in order to make the best use of time. When setting goals, they should be put in writing and reviewed frequently. From these goals, a daily â€Å"to-do† list should be used within the workplace. By referencing Italian economist Vilfredo Pareto’s 80/20 rule , 80 percent of what happens in the workplace is the result of 20 percent effort. This would mean by incorporating goals, someone can be 80 percent effective, by simply accomplishing completion for 20 percent of goals. In order to be effective, it is necessary to concentrate on the most important items first. When scheduling, a block of time should be reserved without interruption (Sandberg, 2004. ) With the power of habit, it makes accomplishing a to-do list more doable. When facing big projects, it is easier to break them into more manageable sizes. A common overlooked goal setting is to forget scheduling long-term goals. Those are also important as they relate to the health and relationship of individuals. In conclusion, sometimes saying â€Å"no† is needed when someone is overwhelmed to more jobs than he or she is committed to. References Allen, D. (2001). Getting things done: the art of stress-free productivity. New York: Viking. Cooper, C. L. , & Rousseau, D. M. (2000). Time in Organizational Behaviour. Chichester: Wiley. Sandberg, Jared â€Å"Though Time-Consuming, To-Do Lists Are a Way of Life†. 2004, September 10) The Wall Street Journal. Sapadin, L. (2006, August 30). Time management. Washingtonpost. com. Retrieved from http://go. galegroup. com. db24. linccweb. org/ps/i. do? id=GALE%7CA150674268 &v=2. 1&u=lincclin_spjc&it=r&p=AONE&sw=w

War and Violence Throughout History essays

War and Violence Throughout History essays Throughout this course, there were many eras as well as events that were dissected and examined, resulting in great findings of the history of the world. One specific theme that seemed to be recurrent in many events and time periods is that of war and violence. This was seen through the effects of WWI, Adolf Hitler's reign over Germany, and the use of the atomic bomb by the U.S. against Japan. It may be observed then, that change was brought about as a result of war and violence, but in both positive and negative ways. When looking at WWI, it was falsely perceived that this would be a short war, giving the countries involved grief instead of victory by the end. One negative aspect as a result of the war is that there was financial debt throughout Europe due to warfare needs, which in turn, caused them to borrow money. While the countries were wasting away their money, as well as the borrowed money, on firearms and war provisions to prove they were the better country, in the long run, they were putting themselves in financial debt that would take years to pay off. There were some positive outcomes as a result of the war, one being the change in women's roles. During the war, women were forced to come in and take over the roles of the men while they were off fighting. When the war ended and the men returned, women were seen as more equal because it was recognized that they were able to sustain everyday life without the men. This included taking over their jobs, as well as helping out with nursing i n the war, and maintaining the war industry. Finally, one change that was important and resulted from the war had both a positive and negative effect, this being the shift of the West's wealth from Europe to the U.S and Asia. After the war, the countries involved were preoccupied with repairing their countries, so the U.S. and some countries in Asia saw this as an opportunity to benefit their own countries economically. Therefore, as a resu...

Pure Substance Definition and Examples

Pure Substance Definition and Examples In chemistry, a pure substance is a sample of matter with both definite and constant composition and distinct chemical properties. To avoid confusion, a pure substance is often referred to as a chemical substance. Examples of Pure Substances Examples of pure substances include chemical elements and compounds. Alloys and other solutions may also be considered pure if they have a constant composition. WaterDiamondGoldTable salt (sodium chloride)EthanolBrassBronzeSaline solution Examples of Substances That Are Not Pure In general, any heterogeneous mixture is not a pure substance. If you can see differences in the composition of a material, its impure, at least as far as chemistry is concerned. RocksOrangesWheatLight bulbsShoesSandwiches Common Definition of a Pure Substance To a non-chemist, a pure substance is anything composed of a single type of material. In other words, it is free of contaminants. So, in addition to elements, compounds, and alloys, a pure substance might include honey, even though it consists of many different types of molecules.  If you add corn syrup to the honey, you no longer have pure honey. Pure alcohol could be ethanol, methanol, or a mixture of different alcohols, but as soon as you add water (which is not an alcohol), you no longer have a pure substance. Which Definition to Use For the most part, it does not matter which definition you use, but if you are asked to give examples of pure substances as part of a homework assignment, go with examples that meet the narrow chemical definition: gold, silver, water, salt, etc.

Analysis of Virtual Teams and Effects on Organizational Performance Research Paper

Analysis of Virtual Teams and Effects on Organizational Performance - Research Paper Example Virtual teams allow organizations to collaborate with the most talented people in their field, in all geographies, thereby removing the need to hire local experts. Virtual teams enable an organization to create a more diverse talent pool that would have not been possible if the organization was not having a policy of virtual teams (Snyder, 2003).   With the implementation of virtual teams in the workplace, employees can work and communicate in real-time despite the barriers of geographical distance and time. Travel time and costs are reduced including expenses such as accommodation, travel, and other daily allowances. Virtual teams also enhance productivity as the daily work life does not get disrupted because of frequent travel (Opper and Fersko-Weiss, 1992). All these factors enable the organization to increase their productivity and reach markets quickly and effectively. Work life balance and flexibility: Virtual teams lead to enhancement of work life balance for its team member s. Virtual team members can carry out their work from their location at any time as they wish removing the necessity of frequent travelling. The flexibility in the timings that comes up with virtual teams enables team members to manage balance between their personal and work life. Extended market opportunity: Virtual teams give organizations an opportunity to reach markets spread across the globe. Virtual teams are generally spread around all the locations across the world. This structure enables teams to have direct and quick access to different markets. With the implementation of virtual teams, organization can build a local connect with the customers in each country. The local presence also enables the organization to get a better understanding of the market including customer taste and behavior. Virtual teams are an effective tool for organizations to increase confidence amongst customers. Customers can be sure of the services of an organization having virtual teams because of t he local presence of individuals in their country. Virtual teams also provide an effective tool for small businesses to establish their global presence. Small businesses can expand their market reach through use of virtual teams.  ·   Ã‚  Knowledge transfer: Another major advantage of having virtual teams is the continuous knowledge transfer between various team members. Technical tools such as net-meeting, remote computer access and video and audio conferences enable members from across the globe in different time zones to participant in various discussions which increase the knowledge for team members. Generally the team members in virtual teams are individuals with different skill sets and competencies. With virtual teams, members based out of different geographic locations can gain knowledge from other members at a very low cost. Disadvantages Although virtual teams have significant positives, they also come with certain disadvantages that might arise out of issues like comm unication deficiency, poor leadership and incompetent team members. These disadvantages might also hamper the growth of the team which may result in inability of the team to achieves its goals. Communication deficiency: Communication deficiency is the most critical disadvantage that comes with virtual teams. Members of the virtual team do not interact face to face and interact but primarily through technological tools. â€Å"Effective use of communication, especially during the early stages of the team’