Descriptive Essay Personal Paradise - 1376 Words

Personal Paradise Over the summer I picked up a new hobby. This photograph was taken the very first time I went kayaking as well as the first time I visited Lake Jocassee. Viewing this photo reminds me of the many kayaking and camping trips that took place with my close friends over the summer. In the foreground you can see that I was in fact inside the kayak when I took the picture. When I saw I was surrounded by towering trees at all angles above me and peaceful waters all below I just couldn t resist. It looks almost as if I am paddling straight into the forest ahead of me. As you begin to look further you will see other people kayaking in the distance. My boyfriend Gabe and friend Derrick are in the center of the picture, paddling†¦show more content†¦He came down in order to stay with his aunt who lived alone, as he wanted to help her out with things while he wasn t in school. While in Anderson, he attained a job at a furniture store which just so happened to be where G abe was working for the summer as well. While working together, Gabe told me how Derrick was into the same things as we were, and he ended up accompanying us on a few hiking trips. Over time, we all became close. At this point, Derrick was somewhat like a brother to me and we all looked out for each other. When Gabe told Derrick about the kayaks, he was ready to go right then! A few days later, the day before our trip, we loaded the kayaks onto Gabes Tahoe, securing everything in place to make sure they made it to the mountains with us. I then went back to my house to get a bathing suit and etcetera. While I was doing so, my sister Chloe asked where I was going. I told her about the kayaks and the trip to Lake Jocassee that was planned. She then asked if she could join us, to which I gladly agreed. You can see her pictured in the red kayak to the left of Gabe and Derricks. My sister and I are like best friends. She s with me through everything and vice versa. She is the only person that can fully understand me. Being two years younger than me, wether I like it or not, my sister looks up to me in some ways. I feel like I ve always been a big influence on my Chloe, which also willsShow MoreRelatedEssay on A Christians Worldview1822 Words   |  8 Pageson daily basis. †¢   Ã‚   I.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Part One: What is a worldview?  Define what the term â€Å"worldview† means.   Use descriptive phrases to support your definition.  (25-50 words) What is a Worldview? A person’s worldview, whether it be Christian, humanist is a personal insight about meaning and reality. It is how a person interprets, through his or her own eyes, a personal belief about the world. SOURCE? A person’s worldview tries to give reasons for how the facts of reality relate andRead MoreKubla Khan Essay4320 Words   |  18 PagesKubla Khan If a man could pass thro Paradise in a Dream, have a flower presented to him as a pledge that his Soul had really been there, found that flower in his hand when he awoke -- Aye! and what then? (CN, iii 4287) Kubla Khan is a fascinating and exasperating poem written by Samuel Taylor Coleridge (. Almost everyone who has read it, has been charmed by its magic. It must surely be true that no poem of comparable length in English or any other language has been the subjectRead MoreEssay on Jack Kerouacs On the Road and Allen Ginsbergs Howl3843 Words   |  16 Pagesthat had previously been reserved an artistic production of highbrow culture. Defining the terms culture and counterculture, as Raymond Williams’ extensive studies exhibit, thus both clarifies and complicates matters . In his 1958 essay, Williams notes that â€Å"culture has two aspects: the known meanings and directions, which its members are trained to and the new observations and meanings, which are offered and tested†¦ that it is always both traditional and creative. † Williams’ theoryRead MoreBasics of Studying Literature3647 Words   |  15 Pagesand expression which after a thousand years of civilization distinguish such delicate spirits as Keats and Tennyson. It is often important to consider also whether the authors personal method is objective, which means that he presents life and character without bias; or subjective, coloring his work with his personal tastes, feelings and impressions. Subjectivity may be a falsifying influence, but it may also be an important virtue, adding intimacy, charm, or force. Further, one may ask whetherRead MoreEnglish Thesis2890 Words   |  12 Pagesbeaches can be found. There are many luxurious hotels and resorts in Boracay nowadays and are of international standards. Boracay has all the elements of a tropical paradise that it enchants visitors from around the globe. Because of its crystal blue waters, powder white sand and a superb underwater marine life. The island paradise of Boracay is a haven of marine/aquatic sports. Among the famous aquatic sports in Boracay are beach volleyball, swimming, boating, canoeing, diving, jet-skiing, kiteRead MoreAn Analysis of H.G. Wells’ Short Stories â€Å"Mr Skelmersdale in Fairyland†, â€Å"the Door in the Wall† and â€Å"a Dream of Armageddon†14742 Words   |  59 Pagesmultitude of short stories, novels and scientific as well as political essays. Unlike many authors of his time, Wells did not keep to one theme but produced stories of different genres. He wrote fairy tales, science fiction, fantasy novels and realistic novels, and some times used several different genres in the same stories. He was not only interested in science, but he was also a politically active socialist and he wrote many essays and letters criticising the political situation of his time. LovatRead Morethatcher4803 Words   |  20 Pagesthe Magi† 2. Poems for individual reading: 1. William Shakespeare Sonnet 73 (â€Å"That time of year†¦Ã¢â‚¬ ) 2. John Donne, â€Å"Holy Sonnet I† (â€Å"Thou hast made me†¦Ã¢â‚¬ ), â€Å"Holy Sonnet IX† (â€Å"If poisonous minerals†¦Ã¢â‚¬ ), 3. George Herbert, â€Å"Easter†, â€Å"Denial†, â€Å"Paradise† 4. Andrew Marvell, â€Å"On a Drop of Dew† 5. Richard Crashaw, â€Å"On the Wounds of our Crucified Lord† 6. Gerard Manley Hopkins, â€Å"Spring† Drama: William Shakespeare, Hamlet 1. HopkinsRead MoreLan-Based Reservation System for Hacienda Gracia Resort and Hotel11674 Words   |  47 Pagesa logical study thus, listed below are the methods used by the researchers in conducting the research in order to implement and develop a good research study. Descriptive Method is the method of describing, classifying and defining certain things or facts that relates with the study’s characteristics. The researchers utilized the descriptive method to depict the different aspects and facts concerning a situation to obtain information about organization’s nature of work. This method was used to compareRead MoreFor Against by L.G. Alexander31987 Words   |  128 PagesBy the same author SIXTY STEPS TO PRECIS POETRY AND PROSE APPRECIATION ESSAY AND LEITER ·WRITING A FIRST BOOK IN COMPREHENSION PRECIS AND COMPOSITION ras CARTERS OF GREENWOOD (Cineloops) DETECTIVES FROM SCOTLAND YARD (Longman Structural Readers, Stage 1) CAR THIEVES [Longman Structural Readers, Stage 1) WORTH A FORTUNE [Longman Structural Readers, Stage 2) APRIL FOOLS DAY [Longman Structural Readers, Stage 2) PROFESSOR BOFFIN S UMBRELLA (Longman Structural Readers, Stage 2) OPERATION MASfERMINDRead MoreRastafarian79520 Words   |  319 Pageswho perceive themselves as suffering some form of oppression and marginalization. Furthermore, the Rastafarian movement has made itself felt across the globe through the inï ¬â€šuence it has exerted on popular music and fashion (clothing, hairstyles, personal accessories, and so on). Against this background, this study seeks to investigate how the movement has made the transition from obscurity to popularity; how Rastas, much maligned, persecuted, and repressed because of their perceived threat to Jamaican

Importance Of School Uniforms - 798 Words

What is better than being organized in the morning, and having enough time to get ready and get to school on time? One way to achieve that is by having schools require their students to wear uniforms during school time. People have formed different opinions regarding uniforms in school. Some support and others oppose them. However, it should go back to the students. Many students in public schools have never tried school uniforms. These students, which include the majority, would not know if it is beneficial to have uniforms or not. Personally, I have been to different types of schools, each with different requirements. Some that required uniforms, and others that didn’t. So, I have gained some experience that allowed me to conclude that†¦show more content†¦Also, the parents benefit from school uniforms because they would not have to buy as much clothes for their children to change every day. The parents have to buy the uniforms only. This causes parents to save more money. Moving on, uniforms provide a learning atmosphere in schools. They remind the students that school is a place for learning, not to show off their clothes. Next, when schools have uniforms, the school would not worry about students not following the dress code. The school knows what the students are wearing. Therefore, it would not have to create a dress code. To add on to that, uniforms reduce distractions because students would not focus on what others are wearing, so they will focus more on their studies. Furthermore, uniforms make school a safer place. Uniforms reduce bullying among students. As I said before, I have attended two different schools: one that required uniforms, and one that doesn’t. I have seen that when uniforms are required, less bullying occurred. This is because all students see each other as being the same, thus reducing bullying based on appearances. In addition, uniforms separate the inside of the school from the outside. They make it easier t o identify outsiders and intruders. This decreases the chances of any school attacks, and keeps students safe. Any suspicious person in the school that is caught without aShow MoreRelatedThe Importance Of School Uniforms955 Words   |  4 PagesFollowing a school dress code can cause an uncomfortable feeling , can be difficult for families and can decrease individual confidence. Would you like to wear a uniform that your school picked out for you every day and never get to be yourself? Uniforms in education should not be required in the United States unless they want to wear them. Barbara Cruz it might be a solution to help reduce bullying in and out of school (18). Uniforms don’t help students perform better in the classroom, and theyRead MoreThe Importance Of Uniforms In Schools1503 Words   |  7 Pagesâ€Å"More than 60% of schools in America have uniforms† (Dr. Laura Faulk). Although this statement is not true, more and more public schools in America are enforci ng the use uniforms. Consequently, schools started requiring uniforms after former President Bill Clinton mentioned the topic in his 1996 State of the Union Speech (Wilde). This action caused an array of emotions because people do not want required clothes in their public schools. Some parents were for the push, however, other parents refusedRead MoreThe Importance Of School Uniforms990 Words   |  4 PagesI will prove that every school should have school uniforms.first off,school uniforms help improve focus.also,the grade point average of most students.lastly,helps stops bullying.Why my debate matters. School uniforms help improve focus.From an expert source â€Å"with no easy way to stand out among the crowd, students might find it worthwhile to do so the hard way by attention to their studies.†First off,without recognizing your friends it is easier to get to class on time and with all that time thinkRead MoreThe Importance Of School Uniforms1014 Words   |  5 Pagesclothing generally does not disrupt education in schools and therefore should have the right to choose their outfits. Students use clothing as an outlet for self-expression and as part of their identity. Advocates for uniforms are convinced that uniforms are effective, however; forcing students to wear uniforms has a negative impact on academic achievement. School uniforms are not beneficial to student’ education in the public school. School uniforms withhold students the opportunity to have creativityRead MoreThe Importance Of Uniforms In Schools813 Words   |  4 PagesStudents from schools with a uniform policy say that uniforms have affected the way they feel about themselves in an unsatisfactory way. Uniforms are proven to slow down the transition into becoming an adult because students are not used to choosing their own clothing. Wearing a uniform opens an opportunity for students to judge each other’s bodies based on how they look and it creates room for drama and bullying. The uniforms can also obstruct a student from expressing themselves. Schools should notRead MoreThe Importance Of School Uniforms In Schools1693 Words   |  7 Pagesprivate and public schools around America have a uniform policy. The idea of bringing uniforms to schools is an issue that has been discussed and argued about for many years. There are very few students who believe that uniforms should be required, and other student s just dislike the colors that come with them. Although uniforms have been known to make students look decent, there are many negative side effects that come with them. Some people think that a student wearing a uniform looks well and respectableRead MoreThe Importance Of School Uniforms1839 Words   |  8 Pagesviews on school uniforms. People feel as if they have to be on either side but are unsure why. One can agree it could be a positive thing or a negative thing or in between it depends on the parents and students. Uniforms are not for everyone but for some it’s perfect. Uniforms prevent inappropriate clothing, as far as unfitting logos or gang related colors or attire. Uniforms have been linked to better behavior in schools and in the prevention of distractions in class. However, uniforms violate theRead MoreImportance Of School Uniforms Essay876 Words   |  4 Pagessomething to wear to school the next day? School uniforms are beneficial because first of all, with sc hool uniforms students will fit in with their school and everyone. Second, school uniforms help schools recognize those who do and do not belong on campus. And third, they are cheaper than normal clothes. Some might think that they are boring, but the thing is that school have them in different colors which could make it fun for the students. The first reason why school uniforms are beneficial is becauseRead More The Importance of Uniforms in Public Schools Essay1197 Words   |  5 PagesThe Importance of Uniforms in Public Schools Abstract: For a while, dress codes have been implemented in private and parochial schools across the county. It wasnt until more recent that the issue was brought to discussion about a dress code in public schools. Uniforms serve a purpose to the schools that are adapting the change in attire. The uniform dress code has helped make private and parochial schools more prestigious for their organization and the results of it. Uniforms would be beneficialRead MorePersuasive Speech On School Dress Code1316 Words   |  6 Pageswhat our first amendment speaks about. The freedom of speech and expression. Schools have been violating this law in the place of school dress codes. There should not be a dress code in school because it violates the first amendment, they do not support creativity and they are expensive. Dress codes violate the first amendment. Students should have the ability to express themselves as it is their right to do so, but schools are prohibiting them from being able to express themselves. In the article

A history denied Free Essays

History plays a very significant role in the development and stability of any nation. It serves as an indicator and in some ways an explanation of the current state of any nation. Citizens take pride in recalling or reminiscing how their nation has survived and emerged triumphant over the years. We will write a custom essay sample on A history denied or any similar topic only for you Order Now Things that had happened in the past, which inspired the current state and will continue shaping the future. The case of tracing the history of Africa seems to be a controversial one. Historians have raised issues over the historical accounts of the African to be deceiving as most of them were developed by Europeans. Some, who found discrepancies with the European documented or written history, suggested a restudy or a rethinking of the real African History as the new generation of Africans has all the right to be fed with appropriate and unbiased information. In revisiting the African history, historians, instead of relying on European references studied other sources like the African culture (oral tradition and language), and the African art which all served as alternative foundation for the African history. What a harsh reality for the Africans to have this tremendous experience – they had more than enough of the discrimination and worse, even their very own history was denied to them. Europeans have, in one way or another altered or edited the reality behind the history of the African people in different aspects of their way of living in the past.   In terms of civilization, they have built early civilizations in Africa but the Europeans made them believe that Africa was not capable of establishing civilization then. The problem with the true African history was the lack of sufficient tangible evidences. Most of the history was passed from one generation to another through verbal story telling. Such method made it difficult to preserve the genuine history, which gave the Europeans the opportunity to transcribe and document the flow of events in a manner that would please them and that would justify the slavery and prejudice Africans experiences with the Whites. The European’s version of the African history gave credit to the former as the beginners of civilization there. And they were successful in spreading a false history that favored them and emphasized that they were indeed the superior race.   But there were evidences found later that Africans had been civilized even before the Europeans arrived. They were already educated on spinning and weaving cloth, twisting and plaiting ropes, and even raising domestic livestock. But these information were all denied from them and were revealed just recently. Another gloomy reality concerning the African history was the denial of the cultural heritage. Native works of arts and masterpieces were illicitly brought and displayed in museums outside of Africa, defying the fact that they were African original creations and possessions. Different artifacts found in Mapungubwe Hill were evident of the wealth and differentiation of the Africans before the Whites took over. he denial of the truth for the Africans on what truly happened in their past had greatly affected how they perceive themselves. The issue on racism, also introduced by the Whites, left the African people unconfident about themselves and their culture. They created a mindset that the better race is that who have originated form the West. To date, Africans have not seized building and developing their own, true history. From all the challenges and struggles they have surpassed, they will continually. It will be imperative that the new generation of Africans and historians as well, learn to view their very own history from the perspective of their ancestors rather than from the European point of view. The future African generation hopefully will not be confused anymore between the real and the invented African history. References: Giblin, J. â€Å"Issues in African History.†   Art and Life in Africa Online. 07 March 1999. 1 May 2007 http://www.uiowa.edu/~africart/toc/history/giblinhistory.html â€Å"The Crawfurd.dk.† History of Africa. 1 May 2007 http://www.crawfurd.dk/africa/history.htm    How to cite A history denied, Papers

Business Model Innovation free essay sample

This growth has largely been driven by socio-economic and political imperatives to improve rural livelihood and by technological innovation. Based on a content analysis of 232 scholarly articles, the literature is categorized into four focal lenses: technology, institutional, viability and user-centric. We ? nd that the ? rst two dominate the RE debate. The viability lens has been used less frequently, whilst the user-centric lens began to engage scholars as late as 2007. However, there are business models that avoid this problem: in Bangladesh, the operational risk remained with Grameen Shakti, although ownership was immediately transferred to the customer (Alamgir, 1999). We found no single RE paper that explicitly incorporated these replacement costs and associated risks in their analysis of the purchasing decision. Â  Reliability The reliability of electricity provision is an important parameter in the customer’s decision-to-connect. We understand reliability as a combination of quality, service level and suf? ciency (timely delivery of desired quantity). We will write a custom essay sample on Business Model Innovation or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Peters et al. (2010) con? rm that locally conceived projects could overcome barriers that would otherwise arise, while Hossein Mondal et al. (2010) state that involving local stakeholders will facilitate RET diffusion. Involving the community from the conception stage thus reduces the ‘not invented here syndrome’ and improves acceptance of new technologies. They conclude that technology push projects seldom involve local communities and that this lack of involvement might be one of the crucial reasons for their demise. On an outcome level, Reiche et al. (2000) state that giving local communities ownership will also increase sustainability.

Analysis of Raymond Carvers What we talk about when we talk about love

Analysis of Raymond Carvers What we talk about when we talk about love Introduction What we talk about when we talk about love by Carver explores the subject of love. Love is a word that one hears in everyday life. People talk about loving their parents, cars, pets, movies, books, ice scream, children, spouses and so forth. However, the love is different in each instance and the concept of love puzzles many people. In the contemporary pop culture, the word love has been over used and it is not easy to tell what the word actually means. Love means different things to different people.Advertising We will write a custom essay sample on Analysis of Raymond Carvers What we talk about when we talk about love specifically for you for only $16.05 $11/page Learn More Types of love Physical love Nick and Laura is a couple who got married recently. They met in the course of their professional duties and have been married for eighteen months. The kind of love they exhibit is physical. It is the kind newly married couples express to each ot her and it seems that this is a remarkable period in their love life. They behave very affectionately towards each other â€Å"I touched the back of Lauras hand. She gave me a quick smile. I picked up Lauras hand. It was warm, the nails polished, perfectly manicured. I encircled the broad wrist with my fingers, and I held her (Carver 390). In return, Laura bumps her husband’s knee with hers to urge him to speak. On the contrary, they seem to have a hollow relationship, which Mel describes as virtual perfection. For instance, Nick says that they enjoy each other’s company and Laura is an easy woman to be with. Obviously, the couple are friends and lovers and this would be an ideal situation for any couple. However, there is a bad ring to it because every thing that comes easy goes easy. The physical attraction is bound to end at some point in their relation then what? Spiritual love Conversely, the old couple Mel describes has a kind of spiritual love. The old man is v ery disappointed because he is unable to see his wife due to the bandages on his face. The couple contrasts the couples in the kitchen who do not seem to have such kind of love that goes way beyond the physical. The kind of love the old couple has seems like it will last until death unlike for the couples sipping their gin who view it as something that can be disposed when no longer convenient. Transitory love There is the myth of eternal love. In many romance movies and novels couples fall in love and live happily forever. However, the reality of the contemporary love is far from the concept of eternal love. People keep moving from one marriage to another. Each time they marry someone they claim they are in love. The Couples in the story are in their second marriages after the failure of their first ones. Each person claims to have loved his or her former spouse. For example, Mel says he once loved his first wife Marjorie maybe even more than his own life but now hates her and wish es if she would die. He also says that if one of them was to die he was sure the other would remarry after mourning for a while. One then wonders what love is if today, you love somebody and tomorrow you loath them.Advertising Looking for essay on american literature? Let's see if we can help you! Get your first paper with 15% OFF Learn More Brutal love Terri was married to Ed, a barterer. He abused her physically and threatened to kill her for staying with Mel. Yet she claims that he loved her. According to her, the abuse Ed unleashed on her was a sign of love but her current husband disagrees and says that kind of love does not exist because love does not try to kill. Ed seems to be dependent on Terri and feels very vulnerable when she is away hence his attempted suicide. The kind of love they had was unhealthy. When a person becomes too dependent on another and very possessive, the results can be disastrous and today, many homicides have been committed in the name of love. So what can we call the love that kills? Conclusion The two couples attempt to talk about love ends up in circles because they do not come to a consensus on what real love is. Each person has a different definition of love and this applies today. For instance, some people endure domestic violence because they believe the bartering occurs due to love. In addition, many couples are in search of real love but it remains elusive as that of the couples who take gin that gives them a false sense of love. At the end, they are left hungering for something deeper than they have as they realize that the gin only gives them an illusion of love. Work Cited Carver, Raymond. What we talk about when we talk about love. New York: Harvill Press, 1996.

aboriginal culture essays

aboriginal culture essays Aboriginal have began to live in Australia nearly about 1 million years ago. Some people believe that originally came from different parts of the world. And migrate to Australia. When they came to Australia they became to developed many different cultures and traditions in which some of them we no longer see today. Only a small number of aboriginals cultures still. But less people know about it due to the stolen generation. What exactly has cause this to happened? What did the Aboriginal do to stop their culture from extinct? Some of their culture is being used all over the world. For example Boomerang. It is known all over the world. But some people didnt know where it originally came from. It originally came from Aboriginal, they used to use it for hunting animals. Now people used it just for fun. Now they start to design it in many different styles. The aboriginal family has a good way of living. They live based on a kinship system.it regulates the whole social life of the aboriginals. Which includes marriage. They lived different than us they all have stages in which they group with. In every nation the important thing to them is there culture. They have to tell their incestor about there culture. The aboriginals now dont have anything to be proud of. To be proud of their culture. What is there culture. They are only some of it still exist. The biggest thing that causes the loss of their culture is the invasion of the European and also the convicts from the war. they have treated Australia as if they was no one in it. So they just went in and stay. They dont care what will happen to the Aboriginal in the future. They treated the Aboriginals as a pest. They teach the Aboriginals about their culture. And told them to used the European culture instead of using their own. And also used English language instead of original Aboriginal language. So that is what happen which lead to the loss of the Aborig ...

IT Management Article Example | Topics and Well Written Essays - 500 words

IT Management - Article Example They also provide storage for these files. Computers will also improve file and data management at the Opera House. With digital storage, access and editing of files and data is also easier. A printer is also an important piece of hardware.It is essential for printing output from the computer. The most required software for the PC’s is the operating system. This provides a platform for the user’s to interact with the systems’ hardware (Anderson, p 112). This interaction interface is essential to help the staff to manage their PC’s. An antivirus is also important because it protects the computers from malware attacks. These attacks can have devastating effects, such as data loss. Some applications that are required for the House to run effectively vary according to the functions to be performed. Microsoft Outlook is the most common mailing management software. It will help the users when corresponding through emails. A web browser will used by the staff to access web pages during their browsing sessions. QuickBooks and Sage are the common applications used in finance management, and they are considered the best in the field. These applications will help the finance department ease the burden of manual management of financial activities. Sage Human Resource Management System is the most effective human resources software available in the market. It provides solutions for payroll management and it handles other activities related to the human resources department. The use of IT is a powerful tool in the marketing strategy (Englander, p 107). It provides gateways for the Opera House to advertise its events. This can be achieved by posting the events in the most visited websites in the related field. This involves creating of e-banners, advertisements and posters with details about the events and posting them on thesites with the most traffic. The use of social media and networks is also an effective way to create awareness about the events. This can be

Explain the law as it relates to torts, the U.S. Constitution, Essay

Explain the law as it relates to torts, the U.S. Constitution, intellectual property, and crime affect business - Essay Example In particular, this paper will address the issue about the trade-off between entertainment venues that enable the owners to profit and benefit from their work. Participants in the music and movie industries among other forms of entertainment have always insisted on the efficiency of encryption programs, which are necessary to prevent piracy. Under the law of intellectual property rights, owners are granted certain rights that are exclusive to assets like music, books, and other artistic works that are intangible (William & Miller, 2010). Some of the rights include trademarks, patents, industrial design rights, copyrights, and trade secrets in common jurisdictions. Most of these principles have evolved over centuries. The Statute of Monopolies (1623) and the Statute of Anne (1710) are viewed as the origins of patent law and copyright law respectively (George, 2000). Most individuals have vastly criticized intellectual property law like those in the free culture movement. On the contrary, intellectual property tends to be controlled by economic goals when it ought to be considered as a societal product. There are limitations in the intellectual property of the United States which focus on joint works and individuals; thus copyright protection can only be obtained in original works of authorship. The ethical difficulties are mostly pertinent when it involves such entertainment products. A tort is simply a civil wrong which can either be negligent or intentional. Cyber torts, on the other hand, are torts done over cyberspace (George, 2000). These are still crimes and also have serious effects on the social order. The technological aspect has an enormous impact in exposing everyone to dangers and damages. This includes the entertainment venues whose privacy is mostly interrupted. Tort law recognizes that individuals have a right to refrain being sued in the absence of a proper and legally just reason. This can be in reference violations against property or

Organizational Communication and Culture Research Paper

Organizational Communication and Culture - Research Paper Example During this meeting, the manager presented a revamp plan that involved a higher focus on online advertising and less focus on traditional modes of advertising. Each member of the key staff was assigned with specific tasks by the manager. The session did not have any scope for discussion or providing suggestions as the manager did not encourage it. Shortly, the manager sent out an email communication to the rest of the department informing them about the new changes and revamp plans. However, the email communication did not mention anything about employee’s questions or suggestions either. Instead, the specific tasks for each team, along with the desirable goals as well as deadlines, were assigned to them. In such a situation, the decision has left me and the rest of the employees confused and frustrated as to why the changes were made. Lack of communication between upper management and the employees during a change is a common phenomenon in most organizations (Frahm & Brown, 2007). The problem in this case occurs because there was no employee involvement in the decision making process which, in turn, results in employees feeling confused and unvalued. In this case, employees were not encouraged to get involved in the company as well as the marketing department’s strategic decisions; instead, they were assigned with tasks without the opportunity of discussion or consultation. The specific communication problem mentioned above can be attributed to the work culture of many Asian companies. According to Hofstede, countries such as Japan and China are particularly high in power distance, which means that subordinates in organizations that are managed by leaders from those countries are not encouraged to question the decision of their authorities for fear of negative consequences or conflicts (Samovar, Porter, & McDaniel, 2009). As it is evident from the

Cause of the melamine

Cause of the melamine What is the cause of the melamine incident which triggered many countries? The melamine incident was initially centred on Sanlu, a Hebei-based dairy company, whose melamine-contaminated baby milk powder had sickened a growing number of infants. Nationwide inspections later found that milk powder from 21 dairy companies including Mengniu and Yili are also contaminated. Two giant processing companies — Mengniu Dairy Group Co. and Yili Industrial Group Co. — control nearly 60 percent of the total market for milk, yogurt and other dairy products, according to Beijing Orient Agribusiness Consultant Co. But in the past three years, prices for feed, fuel and other costs rose — feed by as much as 30 percent. Further pressures came last year when Beijing enacted price controls to tame double-digit inflation for food. Milk collectors found themselves squeezed between the farmers asking for more money and the processors who demanded that prices be held down, said Chen Lianfang of Orient Agribusiness. That squeeze gave suppliers incentives to tamper with the raw milk, watering it down and then adding ingredients, said Chen. Melamine, a relatively cheap binding agent used in plastics, fertilizer, and as a flame retardant, is rich in nitrogen, fooling widely used tests that check for protein. When mixed with formaldehyde, it dissolves in water. Authorities say middlemen apparently added melamine to milk they collected from farmers to sell to large dairy companies. The suppliers are accused of watering down the milk and then adding the nitrogen-rich chemical to make the milk seem higher in protein when tested. Protein tests often simply measure nitrogen levels. Melamine can cause kidney stones and lead to kidney failure in larger doses. Babies whom consumed the contaminated milk began suffering from kidney problems caused by the melamine and doctors were blaming the powdered milk. The scandal first came to light in milk powder that killed four infants and sickened more than six thousand others across China spread to liquid milk. Many countries like Brunei, Cambodia, Indonesia, Taiwan, and Malaysia have already banned all milk products from China while a number of countries have announced recalls of a variety of goods suspected of being spiked. Singapore banned the import and sale of all Chinese milk products after some were removed from stores in Hong Kong. In late October 2008, CHINAS Health Ministry said six babies may have died after consuming tainted milk powder, up from a previous official toll of three. It also announced a sixfold increase in its tally of infants sickened in the scandal to nearly 300,000. http://www.msnbc.msn.com/id/26859570/page/2/ http://www.breitbart.com/article.php?id=D94064AO0show_article=1catnum=2 http://www.straitstimes.com/Breaking%2BNews/World/Story/STIStory_281658.html http://www.newsnet.co.zw/index.php?nID=13877 Why China and Malaysia milk products are the only ones being banned? They found out that the diary products contained melamine too. SINGAPORE: The Agri-Food and Veterinary Authority (AVA) has instructed importers and retailers to withdraw all Malaysia-made Julies brand biscuits from the shelves. This comes after AVA detected the industrial chemical melamine in 12 Julies biscuit products imported from Malaysia. AVA says there are 25 types of Julies biscuits sold in Singapore, but as a precaution, it decides to recall all Julies biscuits. AVA advises consumers who have bought affected biscuits not to eat them. AVAs tests also included various types of biscuits under the major brands of Khong Guan and Meiji as well as other traditional biscuits that are manufactured in Singapore. Melamine has not been detected in these products. AVA says Lotte Koalas March Cocoa Chocolate Biscuit and Hello Kitty Strawberry Cream Filled Biscuit have been recalled since 19 September. The tainted products will be destroyed under AVAs supervision. As of 24 October, 3,200 types of milk and milk products, chocolates, biscuits, non-dairy creamers and other products imported from more than 40 countries have been taken for laboratory analysis to check for melamine. Along with five other biscuit products from Malaysia, the 12 affected Julies products form the first batch of non-China goods found tainted with melamine in Singapore since the worldwide food scandal started last month. The AVA said that the contamination in the Malaysian biscuits seems to have stemmed from tainted ammonium bicarbonate, which is used as a raising agent in confectionery. Since the AVAs latest announcement, manufacturers and importers have been scrambling to check whether their products contain leavening agents from China. http://www.channelnewsasia.com/stories/singaporelocalnews/view/385183/1/.html Singapores AVA suspended the import of all milk and milk products from China and instructed retailers and importers to recall such products. Three products were found to contain melamine â€Å"White Rabbit Creamy Candy†, â€Å"Yili Brand Choice Dairy Fruit Bar Yogurt† and â€Å"Dutch Lady† strawberry-flavoured milk. Agri-Food and Veterinary Authority (AVA) has suspended the import and sale of all milk and milk products from China with immediate effect as samples of Singapore stocks of two made-in-China milk products have been found to be tainted with the potentially deadly chemical melamine. http://livinginsingaporetoday.com/686/ava-has-suspended-the-import-and-sale-of-all-milk-and-milk-products-from-china-with-immediate-effect/ SINGAPORE Singapore on Friday suspended the import and sale of all milk and milk products from China after local tests found samples containing the potentially deadly industrial chemical melamine. The Agri-Food and Veterinary Authority of Singapore (AVA) said in a statement that its tests found melamine in two samples of Yili brand iced yoghurt. They also found the chemical in the Dutch Lady brand of strawberry flavoured milk manufactured in China, AVA said. Those products have been removed from market shelves and will be destroyed, the agency said. In the aftermath of Chinas milk contamination, the Agri—Food and Veterinary Authority (AVA), Singapores processed and primary food inspectorate, recently discovered that White Rabbit Creamy Candy, again manufactured in China, also contains melamine. White Rabbit is the third dairy confectionary from China which showed melamine content in AVAs laboratory tests. Yili Brand, a fruit bar yogurt and Dutch Lady, a strawberry-flavored milk have been earlier taken out of stores after they have been found to contain melamine. http://www.abs-cbnnews.com/world/09/19/08/singapore-suspends-china-milk-imports-deadly-chemical-found-yoghurt During this melamine incident, what actions did AVA (Agri-Food and Veterinary Authority) took, to prevent and minimize cases from happening in Singapore? As a precautionary measure, AVA is also suspending the import and sale of all milk and milk products from China with immediate effect, it said. Retailers and importers have been instructed to recall these products and these products will be withheld from sale until they have cleared the necessary tests. AVA said local food manufacturers have also been instructed to stop using milk and milk products from China as ingredients until the agency completes its probe. Consumers are also advised not to consume any milk and milk products from China pending AVAs investigations, it said. The AVA confirmed it would allow the import of Julies biscuits once it is sure they are safe. Singapores AVA said it advised consumers on Wednesday about a recall of the Yili yoghurt product after tests in Hong Kong found it contaminated with the chemical, which can be lethal if consumed in large amounts. http://www.abs-cbnnews.com/world/09/19/08/singapore-suspends-china-milk-imports-deadly-chemical-found-yoghurt Because melamine is an industry chemical not approved for use in food manufacture. The amount of melamine found in the ten products above is higher than what can be considered as naturally occurring. It is clear that melamine has been artificially added to adulterate these products. As melamine contamination was already uncovered in several products, AVA has suspended the import and sale of all milk and milk products from China since 19 September 2008. Retailers and importers have been instructed to recall these products and these products will be withheld from sale until such products are safe for consumption. Anyone finding such products still on sale should inform AVA immediately. There have been recent advertisements by some food companies assuring consumers on the safety of their milk or milk products manufactured in China, claiming that the milk ingredients in such products came from other countries. Companies should not make such claims unless they have been verified with AVA. AVA would like to reiterate that as long as the milk or milk products are produced in China, such products are suspended from import and sale in Singapore. AVA will not hesitate to take enforcement actions against any company who violates this ban. http://docs.google.com/gview?a=vq=cache:zicP4VhuGu8J:www.ava.gov.sg/NR/rdonlyres/5DD7CAF8-82EB-4BDF-AD50-83A556546488/22147/AVApressreleasefor30Sepappvd_website_021008.pdf+singapore+ava+moh+china+milkhl=engl=sg Local food manufacturers have also been instructed to cease the use of milk and milk products from China as ingredients. Consignments which have newly arrived or are on the way will also be withheld from sale. If the consumers have already bought the contaminated products or any other milk or milk products from China, they are advised not to consume them. Consumers should read the labels of the products to check the country of origin. If the milk or milk products are from China, consumers should not consume them. http://gardenclinic.net/gardenkids/article/Melamine.pdf Miscellaneous It has become apparent in recent days that people in China have been deliberately watering down the milk to cut costs, then adding in the melamine to boost the protein content and make the product look normal. Singapore is an island nation which imports virtually all its food.

The McMahon-Hussein Correspondence :: essays research papers

The McMahon-Hussein Correspondence Israel, slightly larger than Massachusetts, lies at the eastern end of the Mediterranean Sea. It is bordered by Egypt on the west, Syria and Jordan on the east, and Lebanon on the north. Its maritime plain is extremely fertile, but only 17% of the land is arable (Figure 1). The southern Negev region, which comprises almost half the total area, is largely a desert. The Jordan River flows from the north through Lake Hule and Lake Kinneret, finally entering the Dead Sea, 1,349 ft below sea level, the world's lowest land elevation.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In a time of war, it is far too easy to get caught up in the violence, and forget that the true goal is peace. Hate, death, and pain make it difficult for the belligerent nations to think rationally and come up with a plan to end the violence. This is why a third party is necessary. A third party sees the situation from an outsider’s viewpoint. Therefore, they are able to offer better advice and solutions. This situation is applicable to the current Middle East Crisis. Palestine and Israel cannot come to a peaceful solution without the help of the international community. In order to help the feuding parties, the United States needs to be neutral, fair, and unbiased. The current leaders need to avoid the mistakes made by the historical leaders and nations that led to the escalation of the conflict, like McMahon-Hussein Correspondence did.   Ã‚  Ã‚  Ã‚  Ã‚   The McMahon-Hussein correspondence is essentially â€Å"a series of letters exchanged, in 1915, between Feisal Hussein, who was Sherif of Mecca at the time, and the British High Commissioner in Egypt, Sir Henry McMahon (Khalidi 1980, 92).† The British were willing to negotiate with the Arabs because they needed military support during the First World War, and the Arabs could provide this support. In this correspondence, the British representative promised to Hussein that if the Arabs revolt against the Turks, the British government would grant them independence.   Ã‚  Ã‚  Ã‚  Ã‚  The main controversy in McMahon-Hussein correspondence and the question of Palestine at large lies in the certain areas, that McMahon claimed "cannot be said to be purely Arab" and should therefore "be excluded from the proposed limits and boundaries, of the Arab state (Khalidi 1980,117).† There is also an opinion that the correspondence at issue has no legal grounds, since it was never concluded in mutual agreement. The Arab community took the British promise seriously, and the events that took place only a couple of years after the series of letters were passed certainly infuriated the Arab population. The McMahon-Hussein Correspondence :: essays research papers The McMahon-Hussein Correspondence Israel, slightly larger than Massachusetts, lies at the eastern end of the Mediterranean Sea. It is bordered by Egypt on the west, Syria and Jordan on the east, and Lebanon on the north. Its maritime plain is extremely fertile, but only 17% of the land is arable (Figure 1). The southern Negev region, which comprises almost half the total area, is largely a desert. The Jordan River flows from the north through Lake Hule and Lake Kinneret, finally entering the Dead Sea, 1,349 ft below sea level, the world's lowest land elevation.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In a time of war, it is far too easy to get caught up in the violence, and forget that the true goal is peace. Hate, death, and pain make it difficult for the belligerent nations to think rationally and come up with a plan to end the violence. This is why a third party is necessary. A third party sees the situation from an outsider’s viewpoint. Therefore, they are able to offer better advice and solutions. This situation is applicable to the current Middle East Crisis. Palestine and Israel cannot come to a peaceful solution without the help of the international community. In order to help the feuding parties, the United States needs to be neutral, fair, and unbiased. The current leaders need to avoid the mistakes made by the historical leaders and nations that led to the escalation of the conflict, like McMahon-Hussein Correspondence did.   Ã‚  Ã‚  Ã‚  Ã‚   The McMahon-Hussein correspondence is essentially â€Å"a series of letters exchanged, in 1915, between Feisal Hussein, who was Sherif of Mecca at the time, and the British High Commissioner in Egypt, Sir Henry McMahon (Khalidi 1980, 92).† The British were willing to negotiate with the Arabs because they needed military support during the First World War, and the Arabs could provide this support. In this correspondence, the British representative promised to Hussein that if the Arabs revolt against the Turks, the British government would grant them independence.   Ã‚  Ã‚  Ã‚  Ã‚  The main controversy in McMahon-Hussein correspondence and the question of Palestine at large lies in the certain areas, that McMahon claimed "cannot be said to be purely Arab" and should therefore "be excluded from the proposed limits and boundaries, of the Arab state (Khalidi 1980,117).† There is also an opinion that the correspondence at issue has no legal grounds, since it was never concluded in mutual agreement. The Arab community took the British promise seriously, and the events that took place only a couple of years after the series of letters were passed certainly infuriated the Arab population.

Poetry Essay Essay

In the poems ‘How to Eat a Poem’ by Eve Merriam and ‘Introduction to Poetry’ by Billy Collins, important ideas are presented about how poetry should be experienced and enjoyed. The poets used the techniques extended metaphor, repetition, metaphors and personification to show me how these ideas is important. In ‘How to Eat a Poem’ by Eve Merriam, the author describes how poetry is to be experienced. Poetry doesn’t need any manners and has no rules. â€Å"Don’t be polite / Bite in.† is an example of just jumping in to poetry because it’s got no manners and it’s for everyone. â€Å"It is ready and ripe now, whenever you are.† Shows us that poetry is for everyone. Poetry never goes away because it always written on paper. It’s not hard you don’t have to be clever to enjoy poetry because it’s always there to be read. Poetry is to be experienced and enjoyed by anyone. In the poem ‘How to Eat a Poem’, the techniques of Extended metaphor and repetition are used to show me the important idea. Extended metaphor us used in the lines â€Å" Pick it up with your fingers and lick the juice that. / May rush down your chin. / It is ready and ripe now, whenever you are.† To compare juicy fruit to poetry. Through doing this, the poet helps me understand that poetry is about experiencing poetry, and not holding back but in fact diving in. It also helps me understand that you can be messy and enjoy your poem. Repetition is used in the lines â€Å"or stem / or rind / or pit / or seed or skin.† To compare poetry to the inside of a fruit. Doing this has helped me understand that poems aren’t hard, that they are fun and don’t have the bad bit of a fruit. That it’s really tasty and anyone can do it. These two techniques help compare juicy fruit to poems. In the poem ‘Introduction to Poetry’ the poet shows me the important idea that poetry is about having fun. Poems are made to have fun for everybody not just cleverest people. It’s for people who like having fun. â€Å"I want them to waterski / across the surface of a poem / waiving at the authors name on the shore.† The author is also trying to tell you to not over  analyze things. In the poem it states that all we want to do is torture it and get a confession out of it. Poems are to be about having fun, not trying to find every possible meaning and to just skim across getting the ideas that the poet wants us too. Poems are about having fun and not over analyzing them. In the poem ‘Introduction to Poetry’, the techniques metaphor and personification are used to show me the important idea. Metaphor is used in the lines â€Å"I want them to waterski / across the surface of a poem / waving at the authors name on the surface.† Which compares waterskiing and having fun to a poem that is fun and relaxing. This helps me understand that poetry is fun and relaxing just like waterskiing. When you imagine yourself waterskiing you imagine a sunny day, speeding along bouncing up and down on waves while waving to your friends on the shore in the sand. Poems are the same you can enjoy yourself through rhyming or using alliteration. All the techniques that make a poem fun and enjoyable to write and read. Personification is used in the lines â€Å" But all they want to do / is tie the poem to a chair with a rope / and torture a confession out of it† to compare tying up a person to a chair and trying to get a confession out of it. Over analyzing a poem and taking meanings that aren’t meant to be instead of taking the idea that the poet tries to convey. Doing this the poet helps me understand that poetry is to be about the images or the meanings that the poet is telling you. That poetry doesn’t need to be â€Å" tied to a chair and tortured†, so it gives a confession that it doesn’t have to be an expert that needs to analyze it, anyone can do it. Poetry is intended to be enjoyed, anyone can do it, it doesn’t need to be over analyzed. Both of these poems have helped me understand more about poetry and what it’s about. That poetry is about having fun and to be experienced by everyone. Anyone and everyone can enjoy poems, they don’t have to be the cleverest or the smartest to understand poetry. I think these two poems represent what poems are about.

How to Conjugate Regretter (to Regret) in French

How to Conjugate Regretter (to Regret) in French As you might suspect, the French verb  regretter  means to regret. While the English-French similarity makes remembering the word easy enough, it still needs to be conjugated to make a complete sentence. Its not a very challenging verb, though, and French students with some experience will find this lesson relatively easy. The Basic Conjugations of  Regretter Regretter is a regular -er verb, so transforming it to mean regretted, regretting, or will regret uses the same endings as most French verbs. If you have previously studied common words like tomber (to fall) or tourner (to turn), the same rules you already know will apply here. The conjugation patterns are most apparent in the indicative mood, which includes the frequently used present, future, and imperfect past tenses. The chart will show you, for instance, that an  e  is added to the verb stem (regrett-) to form  je regrette  (I am regretting). If you add  -ions, you get the imperfect  nous regrettions  (we regretted). After a few verbs, these endings become easier to remember and practicing regretter in simple sentences will also help. Present Future Imperfect je regrette regretterai regrettais tu regrettes regretteras regrettais il regrette regrettera regrettait nous regrettons regretterons regrettions vous regrettez regretterez regrettiez ils regrettent regretteront regrettaient The Present Participle of  Regretter The present participle of regretter uses the same -ant ending as all other regular verbs with this ending. This gives you the word regrettant, which, at times, can act as a noun or adjective as well as a verb. Regretter  in the Compound Past Tense In French, the compound past tense is known as the  passà © composà ©. It requires two elements, the first of which is the present tense conjugate of the auxiliary verb  avoir. The other is the  past participle  regrettà ©. The two combine to form phrases such as  jai regrettà ©Ã‚  (I regretted) and  nous avons regrettà © (we regretted). More Simple Conjugations of  Regretter You will find a few more basic conjugations helpful in your French conversations. For instance, should you feel that the act of regretting is uncertain,  the subjunctive  can help you imply that. Similarly,  the conditional  says that someone will have regrets only if something else happens as well. Both  the passà © simple  and  imperfect subjunctive  are literary forms. Theyre used almost exclusively in French literature rather than conversation, though they are good to know. Subjunctive Conditional Passà © Simple Imperfect Subjunctive je regrette regretterais regrettai regrettasse tu regrettes regretterais regrettas regrettasses il regrette regretterait regretta regrettà ¢t nous regrettions regretterions regrettà ¢mes regrettassions vous regrettiez regretteriez regrettà ¢tes regrettassiez ils regrettent regretteraient regrettà ¨rent regrettassent Should you find yourself needing to use  regretter  in short and very direct statements, you can use  the  imperative.  The main thing to remember here is that the subject pronoun is not required: use  regrette  rather than  tu regrette. Imperative (tu) regrette (nous) regrettons (vous) regrettez

Earnings Management Essays

Earnings Management Essays Earnings Management Paper Earnings Management Paper At a basic level, it involves allocating the right inventory to the right customer at the right price. This is also known as yield management. In the Indian context application of revenue management can be seen In many fields: Travel and Tourism: * Advance purchase of tickets offered by airlines * Weekend discount by hotels Attack service by Indian Railways * Different tariffs charged by power generation and distribution companies * Software companies Revenue management has been named as the number one emerging business strategy by the Wall Street Journal. Application of management science models based on linear programming has Improved the contribution to profit for a major steel company (Data Steel) in India by $73 million in 1986-87 and given a cumulative Earnings Management It covers a wide variety of legitimate and illegitimate actions by management that affects the earnings of a company. It is strategy used by the management to deliberately manipulate the companys earnings in order to smooth earnings over two or more interim or accrual accounting periods or to achieve a designated earnings level to meet security analysts forecasts. Companies prefer to smooth earnings in contrast to having years of exceptionally good or bad earnings. It includes legitimate discretionary choices of when to enter into transactions that require accounting recognition, adding a product line, selling a division, decreasing expenditures. For example, implementation of a decision to enhance the entitys reedit and collection activities may legitimately support reducing the estimate of bad debt expense. Abusive earnings management is deemed by the Securities ; Exchange Commission to be a material and intentional misrepresentation of results. This is the case when the management circumvents GAP in an effort to influence reported earnings. Accounting records may be falsified, all the legal liabilities may not be reported, and fictitious transactions may be entered. In many cases, leadership is responsible for employing techniques to manage and smooth earnings. It should however, be noted that earnings management that constitutes read is distinctly different from earnings management perceived to reduce the quality of earnings. While the pure-fraud cases are to be dealt with through criminal law, issues such as earnings management are also to be dealt with through stringent provisions securities regulation and corporate governance norms. The current evidence indicates a greater incidence of the former type of cases rather than the latter, but beyond a point the distinction between the two gets somewhat blurred (as in Satyrs case) and hence caution must be exercised to prevent both types of occurrences. A major area of concern regarding practice of earnings management is the effect it has on destabilize the stock markets. Motives The major drivers which motivate the management to resort to techniques of earnings management may be discussed as follows: * Achieve targeted results * Emphasis on quarterly reporting * Analyst recommendations * High expectation of shareholders * Performance based pay and stock options * Pressure on Board of Directors and top management to showcase their leadership Instruments Some common techniques of revenue management are described below: * Vendor Financing Vendor financing occurs when a company loans money to a company to a customer to purchase goods from the company. The result is increase in sales revenue on the income statement and an increase in notes receivables on the Balance Sheet. The increase in revenues improves earnings and the related ratios that have operating Income Ana net Income In ten computation. I nee technique Is common to some industries such as telecommunications. For example, in early 2000, Motorola loaned more than $ 2 billion via vendor financing to Titles, a Turkish telecommunication company. Subsequent to the financing, Titles defaulted on the principal and interest payments, forcing Motorola to write off the receivable and recognize a loss. The concern here is that financial analysis and subsequent decisions made about a company based on the current period revenues and earnings are immediately distorted. * Booking a Sale before its time Another way of increasing revenues is to record sales in the accounting records before they are earned. One technique is stuffing the sales channel. Managers ship inventory to customers and recorded the corresponding revenues in spite of clauses f returning the goods without cause beyond year end. Another commonly used technique is to record the sale and leave the delivery date open for the customer. Not reducing sales for promised rebates is yet another instrument of revenue management. Revenue can also be increase by shipping and recording as a sale goods delivered on consignment. Companies in the service industry frequently resort to revenue management. Software support and maintenance contracts, engineering updates, equipment maintenance contracts, and other may call for a long term agreement between the service provider and customer. In order to increase revenues a service provider may record as revenue the entire or a substantial portion of the contract in the first year. Many internet retailers and advertising agencies use the gross method of recording revenues. Under the gross approach, revenues collected and the cost of the ticket are recorded separately, thus creating an appearance of high revenue business. Earnings are generally managed by selecting the amount and time period an expense is recorded on the income statement. Commonly used techniques may be describes as follows: * Cookie Jars This is a technique where managers selectively record or fail to record certain expenses on the income statement, using an offsetting Balance Sheet account (cookie jar) to absorb the impact on earnings. This technique is employed on one or more expense categories. Such as bad debt expense, inventory write downs, warranty expenses, sales return, depreciation and others. For example in periods of low earnings, the amount recorded as bad debt expense may be reduced and in periods of high earnings this amount may be increased. The cookie Jar, the allowance for doubtful accounts, simply floats up and down to accommodate the desired expense accrual. The company will rarely report the Justification for changes to the allowance account. This leaves open the allowance for a doubtful accounts cookie Jar for the executives to manage earnings. Non Recurring Charges and the Big Bath The use of non recurring charges is an extension of the cookie Jar concept. It is common for businesses to close plants, reposition operating units, reduce labor counts, outsource non core business functions, and more. The entire amount is recorded as an expense in the current period as a no recurring charge (also kn own as restructuring charge). A restructuring reserve account is established as a liability on the Balance Sheet to offset the actual cash payments for restructuring the business, which may occur over one or more subsequent accounting periods. Executives practicing earnings management underestimate these restructuring reserves to enhance current pergola earnings. A Log Damn occurs when overstated restructuring charges hit the income statement in the current year. Management uses the restructuring charge to establish a restructuring reserve cookie Jar on the Balance Sheet by overstating the current period restructuring expense, thus reducing earnings in excess for the current period. Off Balance Sheet Financing Off Balance Sheet financing is defined as debt obligations that are not recorded on the Balance Sheet. Although technically, they do not alter the earnings, they do affect they do affect the ratios that use debt in the numerator or denominator. Examples of off Balance Sheet financing include: * Operating Leases * Limited Partnerships Coin Ventures) * Pension Obligations * Receivables that have been factored (sold) Project Methodology Objective To identify the various factors affecting Revenue Earnings Management in the Indian IT Industry. Scope The scope of our study was the 85 listed Indian IT companies with data in the public domain for the last 5 years. Methodology The Discretionary accruals have been taken as a proxy of earnings management by a number of researchers. Discretionary accruals are calculated as the difference between total accruals and non discretionary accruals. Firms having high investments tend to report more discretionary accruals in their earnings. The nondiscriminatory component reflects business conditions (such as growth and the length of the operating cycle) that naturally create and destroy accruals, while the correctional component identifies management choices.

Curriculum Review Schedule Research Paper Example | Topics and Well Written Essays - 1250 words

Curriculum Review Schedule - Research Paper Example The schedule therefore provides a timeline as outlined in the review cycle of how the same will be implemented. The schedule thus goes a long way to ensuring that whatever was planned for is surely implemented. There are different ways through which one may develop the schedule and the interpretation is equally important. The developers of the schedule thus need to ensure that the implementers will be able to understand the schedule and follow it easily (Boarman & Kirkpatrick, 1995). To show following differences the following schedules are used The first important aspect of the schedule is the time aspect. The time provided for each phase must be; edequate to carry all the activities of the phase, fully observed as there is no extra time allowance and must tally with the allocated time in the review cycle. While carrying out the research, each phase is allocated specific period of time in the various schedules. However, that of the Naperville Community Unit School District 203, the time allowance is too general without specific time limits. This makes it hard to follow on as the time frame is not specified. A look at the Stillwater Area Public Schools schedule shows some differences in the way it is arranged. The various units that are taught within the schools are run at different stages for different course units. For example a look at the 2011-2012, there will a course such as Social Studies which will be in the first stage that is Study, Audit and Alignment while another course such as Math will already be at the implementation and monitoring stages. This shows that the curriculum review needs not to be carried out in the similar phases for all the courses. Another notable difference with the Stillwater Area Public Schools schedule that is different from the other two is on the determination of the various activities that need to be carried out in each stage. While the activities may be outline in the cycle well, the outlay of the various

Epidemiology study case and powerpoint Example | Topics and Well Written Essays - 750 words

Epidemiology and powerpoint - Case Study Example This prompted the epidemiology team to be called to the scene. After the health department had conducted investigation, the following results were revealed in the list of food that was eaten by the students during the party, the total student who ate a particular food and the illness tabulation. Following the complaints of vomiting, diarrhea, abdominal pains filed by the students, the department of epidemiological health decided to send health team for fieldwork to determine the number of cases. in addition, the health team was also to collect samples to verify the diagnosis of the outbreak. In addition, enough information was collected on the types of food the students ate at the party using questionnaires that were filled by the students. Through the fieldwork conducted by the health team epidemiologist, they concluded that there was an outbreak of a disease in the AHS 360 class after the students who attended the party showed similar symptoms hours after the party. After verifying the disease outbreak in the class, the health team further decided to verify the existence of the epidemic using the cases observed and the estimated number of cases. The decision to launch the investigation was influenced by the severity of the illness, potential ability to spread and the control measures available. The health team collected samples for clinical findings and laboratory examination to verify the exact disease outbreak following symptoms that detail foodborne disease. From the clinical features presented by the students, the results of the questionnaires answered, epidemiological risk rate and the laboratory examination, it was concluded that Bacillus Cereus was the actual causative agent to the disease outbreak in AHS 360 class. It was confirmed that those students who attended the party and ate food were at a risk of developing symptoms of the disease compared to those who did not attend the party. In addition, those who attended the party and did not eat any

Case Study - College Rigistration Project Example | Topics and Well Written Essays - 500 words

- College Rigistration Project - Case Study Example A clear objective should be set for each person before any action plan can begin. The objectives should be measurable, finite, meaningful and realistic. Then, the relevant tasks required to accomplish the set objectives should be identified. At the same time, deadlines should be set for each of these tasks because tasks without deadlines do not become completed tasks. The inputs necessary for the projects schedule should also be taken into consideration for the project to be a success. Several input types will be required to facilitate the project. These would include personal and project calendars to help understand the working days and shifts. A description of the project scope will also help determine the key start dates, major assumptions behind the plan and the key limiting factors to the project. Project risks should be clearly identified and understood to ensure that there is enough extra time to deal with identified risks. A list of activities and resource requirements should be determined. The management needs to understand the resource capabilities and experiences available. This would also entail evaluation of how company holidays and staff vacations will affect the project schedule and detailing means of overcoming such effects. Approaches to conflict resolution would entail use of ‘compromising’ technique. This is better described as a ‘give and take’ method where parties in conflict negotiate to reach a mutually satisfactory solution. Either party will cede ground to reach a decision thus leaving each person satisfied. ‘Avoiding’ is another technique which can be used. It is better described as a ‘withdrawal style’. It entails postponing an issue for later periods or just withdrawing from the situation altogether. This is however a provisional solution because the problem or disagreement will continue to reoccur. Another style to use would be the ‘Smoothing’ technique which is also known as

Benchmarking for Performance Evaluation Essay Example for Free

Benchmarking for Performance Evaluation Essay IntroductIon In September 2004, Wendy Wiley, the Northlake Bookstore manager, was considering the implications of a shocking development. For the first time in her seven years as the Bookstore manager, textbook sales for this fall had decreased from the prior fall sales. The sales decrease was approximately $180,000, or 3% of annual textbook sales. Wendy wanted to address this problem before it got worse. She found that this sales decrease was due to two emerging technology problems, possibly of equal magnitude: 1) the students’ increasing use of online textbook vendors, and 2) the professors’ increasing use of online textbook publishers. Wendy reported the bad sales news to her boss, Chuck Irwin, the Vice Chancellor of Finance at Northlake University. After commiserating with her, Chuck told her that he was not surprised by this sales problem and that she should consider how to deal with these emerging technologies in her next performance evaluation report by comparing the performance of the Northlake Bookstore against competitors using benchmarking analysis. This analysis would help Wendy find the strengths and weaknesses of the Bookstore. Additionally, Chuck wanted Wendy to develop a few key related short-term performance goals and related measures that could be used in future performance evaluations. He wanted to discuss the situation at their meeting next week, which was the annual review of the Bookstore’s performance for the prior fiscal year 2004 (July 2003 through June 2004). A benchmarking analysis was required by Chuck for the annual review of all the nonacademic departments under his management. Northlake is a private university, located in a major metropolitan area in the Midwest, with an annual enrollment of 12 ,700 students, mostly undergraduates. Northlake is quite dependent upon student tuition, which typically accounts for 60% of its total revenues. However, the Chancellor was concerned because donations and gifts to the University were down, possibly due to uncertain economic conditions and erratic stock market performance. Prior to becoming the Northlake Bookstore manager, Wendy had spent 15 years in retail sales, most recently as a Wal-Mart sales manager. She was an outgoing, supportive individual who really liked being a retail sales manager and enjoyed working with her employees. She strongly believed in continuous improvement of any sales department that she managed. Despite her extensive retail experience in the for-profit sector, this was her first experience working in an academic environment. Wendy occasionally became frustrated working with faculty due to their late or inaccurate book orders. However, she liked helping students and enjoyed working in an academic environment without all the pressures of a for-prof it business with aggressive sales and earnings targets like Wal-Mart. China Case Competition 2009 To prepare her benchmarking analysis report required for the upcoming annual performance evaluation of the Bookstore, Wendy had collected income statement, product line, and other performance measures for the last three fiscal years. To aid evaluation, she summarized the various Bookstore operations into five product lines: textbooks, supplies and sundries, clothing, software and accessories, and computers. The textbook product line included new texts, used texts, class notes (course packs), and general reference books. The supply and sundry line included school and office supplies, electronics, food, sundries, greeting cards, and miscellaneous campus department sales. The clothing line included all insignia clothing, gifts, and memorabilia. Wendy knew she needed to act fast to thoroughly analyze all the information needed for the Bookstore’s annual benchmarking analysis that Chuck and the Chancellor required. She had a lot of historical information and was wondering how to analyze this financial information for her benchmarking analysis report. BEncHMArKInG Benchmarking is the process of identifying superior performance of other organizations for products, services, and processes, and then attempting to improve necessary areas with the goal of achieving similar excellence. The benchmarking process first became popular in 1989 after Xerox advertised its success with the tool; however, the tool was initially employed by Xerox in 1972. In fact, more than 70% of the Fortune 500 companies—which includes ATT, Ford Motor Company, IBM, and Eastman Kodak—reported using benchmarking regularly. Benchmarking is useful in countless decision-making settings including performance evaluation, health and safety management, and supply chain management. To reach for greater standards of excellence, Ford would likely consider foreign automobile manufacturers that have been well known for high efficiency and quality, such as Toyota, the current world-wide leader in automobile sales. Wendy currently benchmarked the performance of the bookstore against other college bookstores and major booksellers. In performing a benchmarking analysis, it was imperative for Wendy to benchmark processes that were aligned with organizational strategic objectives. Since the Bookstore was a profit center, it was imperative that she compare the profitability of the various product lines with other universities. The Bookstore also had an objective to provide service excellence. Thus, if available, it would be beneficial for Wendy to benchmark customer satisfaction data with other universities. Once processes that were consistent with strategic objectives were identified, it was necessary to collect and analyze internal information vis-Ã ¡-vis external information from competitors. The benchmarking process did not stop once areas of excellence and inferior performance were identified. Rather, it was imperative for Wendy to identify how to sustain the areas of excellence and improve the areas of inferior performance. In determining how to improve poor performance, she needed to understand the reason behind the poor performance. Once that was attained, it would be possible to determine a long-term plan for improvement. A key role of the Bookstore was to supply the Northlake University communitywhich included but was not limited to faculty, students, alumni and parentswith textbooks, supplies, clothing and gifts, computers and software, and much more. The Bookstore’s formal mission statement was as follows: The Northlake Bookstore is an academic resource for the students, faculty, staff, alumni, and guests of the University. The Bookstore serves the University with a business presence dedicated to providing service excellence that meets or exceeds the needs of each customer and University department. The Bookstore played a significant role in enabling parents of freshmen to participate in getting their children ready for the first day of class. Additional temporary staff was hired to ensure there was adequate assistance available for new students and returning students who were purchasing their textbooks. These staff members were readily available and happy to answer any question that new parents or students might have regarding textbooks or the University in general. Also, congruent with the University laptop requirement for all students, the Bookstore sold computers and software. This was a great way for parents to enjoy onestop back-to-school shopping. Additionally, the Bookstore tried to promote the University as a brand name by selling clothing and accessories with the University logo and/or name. Availability of clothing and accessories was also a service provided to students, parents, and alumni who wanted to show their support for the school. Sales of merchandise with the University logo indirectly promoted the University, but the Bookstore did not try to formally create alumni support nor was that a formal goal. This was the function of the University Alumni Advancement (funding) office. As indicated by the mission statement, by the role taken to familiarize new parents and students, and by the sale of merchandise with the University logo, the Bookstore operated in a manner aimed at achieving high customer satisfaction. To measure customer satisfaction the Bookstore conducted an annual customer satisfaction survey and a separate faculty satisfaction survey. Customer suggestion forms were also readily available on the Bookstore website. In her years as the Bookstore manager, Wendy had developed various financial performance measures to help assess the performance of the Bookstore. Over the last few years, she had used these measures as part of her benchmarking analysis. She felt fortunate to have a fairly comprehensive benchmarking database available to her. It was provided annually to all bookstore members free of charge by the National Association of College Stores (NACS). The only requirement was that each bookstore had to contribute its own data to the benchmarking database in order to use it. The NACS database included income statement, product line, and other types of benchmarks. With the looming threat from online textbook vendors, Wendy had started to benchmark Northlake’s textbook prices against the major online textbook vendors. She also tracked mail orders and Web orders from Northlake’s own website (started in 2000). Her task now was how best to use this benchmark information. She believed that her first step was to compare her current financial and operating results with the benchmark data to pinpoint areas in need of improvement. This analysis would likely uncover some areas that needed her attention, which would be useful in identifying areas in need of improvement.

Brain Development And The Process Of Learning Languages Psychology Essay

Brain Development And The Process Of Learning Languages Psychology Essay A baby speaks directly to the camera: Look at this. Im a free man. I go anywhere I want now. He describes his stock-buying activities, but then his phone interrupts. Relentless! Hang on a second. He answers his phone. Hey, girl can I hit you back? That scenario has been very common in commercials and movies throughout the past 15 years in which the majority of viewers perceive it as unrealistic and very comical. Joshua Hartshorne published a article called Why Dont Babies Talk Like Adults? in Scientific American Mind which attempts to answer the question: Why dont young children express themselves articulately? Researchers are uncovering clues about the brain development and the mysterious process of learning a language by attempting to answer the question: Why dont young children express themselves articulately?, in which they have discarded the copycat theory. Which states that infants learn to express themselves articulately by copying what they hear. In other words infants will listen to the words that are used by adults in several situations and later on imitate them accordingly. But adults have not been expressing them in one word sentences or even in short sentences. Therefore, the copycat theory does not explain why toddlers are not fluent as adults, but brings us to a very critical question why do infants speak in one-word sentence? Over the past century scientists have settled on two reasonable possibilities. First theory is called Mental Development Hypothesis which states that infants speaks in one word or short sentences because their brains are still immature and much undevelo ped. Therefore, they cannot dominate adult speech. The supporting argument is that infants do not learn to walk until their body is ready; likewise, they will not speak multiword sentences or use word ending and function words before their brains is capable of doing so. The second theory is called Stages of Language hypothesis, which states that speech is an incremental step progress. A basketball player his or her jump shot before learning to both jump and shoot, and children learn to add and then multiply, never in the reverse order. For instance, in a 1997 review article published by two cognitive scientists, Elizabeth Bates of University of San Diego and Judith C. Goodman from University of Columbia found that kids usually begins speaking in two word sentences only after they have learned a certain amount of single words. In other words children must cross a linguistic threshold so the word combination process can be developed. The differences between both theories are: Mental D evelopment Hypothesis states the patterns in language learning should depend on a childs level of cognitive development and Stages of Language Hypothesis states that learning language patterns are not dependable on the brain development. However, to prove which has hypothesis is correct has been extremely difficult because most children learn language at around the same age, thus in similar stages of cognitive development. But 2007 Harvard neuroscientists Jesse Snedeker, Joy Garen and Clarissa L. Shafto found an ingenious way around the problem. They studied the language development of 27 children adopted from China between the ages of two and five years. International adoptees are ideal population in which to test the competing hypothesis about how language is learned because many of them are no longer exposed to their birth language after arrival in U.S and they must learn English similar way infants do, by listening and by trial and error. Even though those international children had a more mature brain, just as American born infants, their first English sentences consisted of single words and were largely bereft of function words, word endings and verbs. The researchers also found that adoptees and native children started combining words in sentences when their vocabulary reached the same size. Therefore, it suggests that what is relevant is not how old a child is or how mature their brains are but the number of words they know. The finding that having a more mature brain does not avoid the toddler talk stage suggests that infants speaks in one word sentences or even short sentence not because they have a infant brain but because they having only initiated the process of learning an language. In fact they must accrue sufficient vocabulary to be able to expand their conservations. In conclusion infants do not express themselves as adults because language development is a gradual process. Therefore, Stages of Language Hypothesis is the most supported theory. The article Why Dont babies Talk Like Adults By Joshua Hartshorne was published Scientific American Mind. Scientific American Mind has been bringing its readers unique insights about developments in science and technology for more than 160 years therefore I had curiosity analyze the information that has been shared with so many readers throughout years. The structure of the article was not very organized. I had to read the article more than once so I could identify theories of language development therefore the structure of his article made it difficult for the reader to identify his main arguments. Although, Hartshorne does very good job in introducing, explaining and concluding each theory. He also provides his reader with a scientific research conducted by Harvard neuroscientists that analysis The Adoption Effect. He should have explained a little more in depth about experiment procedures so the readers could know how it was conducted. Also in his conclusion he does not tie the hi s final arguments to the initial question: Why dont young children express themselves articulately? But he leaves it to the reader to tie it together. I did not agree to the sentence: Behaviorism, the scientific approach that dominated American cognitive science for the first half of the 20th century, made exactly this argument. It is very inaccurate to claim that behaviorism ever dominated cognitive science because Cognitive science is one approach to the study of human behavior, Behaviorism another approach. He should have explained more in depth that cognitive science which is normally chosen to contrast with the approach taken by behaviorists, who preferred to study behavior without recourse to such notions as thought or the mind. Future research made me acknowledge that behaviorism and cognitive science co-exist, with behaviorism being the elder approach by fifty years or so. Overall, his article was informative and correct although should have been more scientific. Joshua Hart shorne also did not go into the mechanical or scientific area of language Development therefore it provoked me to research the topic more into depth which seems to be the purpose of Scientific Mind articles.

The American Dream in The Great Gatsby :: essays research papers

The American Dream There is no set definition to be found anywhere of the true meaning of The American Dream. Any hope, dream, or goal which was pursued by anyone in the history of America is on an American Dream.In modern times the accepted dream seems to be 2.5 children, a house with a white picket fence, and a perfect spouse. However, as it is shown through out literature from the early days of America to contemporary times the American Dream is not always so simple a concept. America was originally founded on the dream of freedom.People have freedom to pursue what they want.That is the ideal behind the American Dream. Early stories in American literature are about peoples pursuit of the freedom to worship as they pleased. Another version of the American Dream is the hope that immmigrants had of building a better life for their children than they had, as shown in the book My Antonia. Another is the search for acceptance, which is shown in the book Black Boy. Another is simply the hope to survive, as shown in the book Lord of the Flies. Whatever the dream, the most interesting thing that can be read or written about it is the drive of people to attain it.This is best shown in The Great Gatsby. The Pursuit of the American Dream in The Great Gatsby The Great Gatsby,a novel by F,Scott Fitzgerald,is about the American Dream,and the downfall of the people who try to reach it.The American Dream means something different to different people,but in The Great Gatsby,for Jay Gatsby,the subject of the book,the dream is that through acquiring wealth and power,one can also gain happiness.To reach his idea of what happiness is,Gatsby must go back in time and relive an old dream.To do this,he believes,he must first have wealth and power. Jay Gatsby is a man who does not wish to live in the present because it offers him nothing.He spends the majority of his adult life trying to recapture his past and,eventually,dies in his pursuit of it.The reason he wishes to relive the past is because long ago he had a love affair with the rich Daisy Buchanan,who he fell deeply in love with.However,he knew that they could never get married due to the difference in their economic and social statuses.He wants to marry her,but because of this problem he leaves her to gain wealth and social status in order to reach her standards.

World Trade Organisation

The WTO TRIPS traces its origins from the 1994 General Agreement on Trade Tariffs (GATT) Uruguay Rounds which proposed its existence. The TRIPS in essence spells out the standards for divers forms of regulations that touch on the intellectual property rights. To this effect, it divulges on standards each nation must meet to enforce the copyright laws, patenting, trade marks, the protection of confidential information, and the geographical indications. After the narrowness and the limitations that were found in the TRIPS, DOHA was then proposed. The DOHA is a multilateral commercial system that has been enshrined in the World Trade Organization(WTO) and seeks to make enhancements on economic growth, expansion and establishment. Having existed over fifty years, this multilateral trading system aims at working towards the entrenchment of international trade by ensuring a system that promotes the liberalisation of trade and international trade policies that catalyse the recovery of the economy, its growth and development. It is on this backdrop that the DOHA multilateral commercial system is against protectionism in international trade, following the objections that were created in the World Trade Agreement, the Marrakesh Agreement (Yeaman, 2003 pp. 39). Recent developments in the DOHA and TRPS meetings and their impacts on the LDCs' agriculture and industries. The latest DOHA development and TRIPS Agreement national workshop meeting was held on 22nd February, 2007 in Indonesia, under the aegis of the WTO which was in liaison with the ministry of foreign affairs (Oberg, 2002 pp. 14). In the meeting, there were pressure from the developed economies on the developing countries to fulfill their obligations spelt out in the TRIPS Agreement Article 66. 2. This demanded that the Least Developing Countries (LDCs) facilitate and carry out technology transfer so as to introduce and maintain an efficient technological base that will make international trade feasible. The LDCs were censured for only submitting r eports that touch on technological training and capacity erections (Zhang, 2001 pp. 66). This is normally taken as a failure on the side of the developing economies, yet their financial base is too narrow to support this undertaking. The main issue here is the time and the financial resources that are needed to realise the policy- and this is not being well considered by the developed counterparts (Tawfik, 2000 pp. 138). The fourth WTO conference was held in November 2001, in Qatar, to ensure that TRIPS (Trade Related Aspects of Intellectual Property Rights) member states are helped to interpret the TRIPS policies so as to be able to take comprehensive measures on public health. Even in the WTO which is still a confederation of different states which have come together for the sake of trade, interests still thrive. The interests range from interstate competition to competition taking on the form of regional blocks pitted against each other (Plat, 2000 pp. 92). In this sense, regions and states will always seek to have policies that are favourable to them, entrenched by the WTO. For instance, Europe, the biggest global importer of agricultural and farm produce wants all forms of local support accorded to farmers plummeted. Europe's main import zones include the developing economies and few developed countries such as the United States, Canada, Japan, New Zealand and Australia. In the same wavelength, it wants all the export subsidies offered to the same farmers extirpated by 2013. On the other end, it is pushing for lower tariffs (Taylor, 2003 pp. 40). The European Union says that it is pushing for global accessibility of all industrial goods in the international market. For this, it is aiming at pressuring the WTO to cut out high tariffs. From the facade, this seems a good idea, but it is, under close scrutiny, an artifice to strengthen Europe. Reduced subsidies will increase farming expenses for the farmers while at the other end, plummeted tariffs will only enable Europe to acquire agricultural and farm imports at a very affordable rate (Probs, 2002 pp. 155). From the days of the WTO's General Agreement on Trade Tariffs (GATT), there have been serious cases of structural imbalances and over protectionism in some trading regions, compared to the others. Therefore, Developing countries in the Uruguay Round expected that the heavily protected sectors (textiles and agriculture) would be made more accessible so as to make it possible for the LDC products to have sufficient international access. Howbeit, the two sectors remain locked being characterised by highly proscriptive tariffs with some striking and passing the 200%- 300% mark (Correa, 2004 pp. 244). This comes in the wake of the OECD's Domestic subsidies having soared from 275 American billion dollars to 326 billion. In the textiles and fabrics domain, very minimal items produced by the LDCs have been removed from the quota list even after ten years of corrective implementation period has elapsed. According to the Bureau of International Textiles, only thirteen out of seven hundred and fifty have been exempted from the quota list by the US, while Europe has only excised fourteen out of two hundred and nineteen, and Canada, twenty nine out of two hundred and ninety five. This made it obvious that most of the quotas will not have been eradicated by the arrival of the targeted period of 2013 (Thomas, 2005 pp. 39). At the turn of the century, the realisation towards this exercise was retrogressed by America's announcement that she would in order to protect her local steel industry, impose a 30% tariff on her steel imports. This demonstrates clearly the fact that most developed nations in the WTO are not ready to forfeit their interests just to facilitate international trade (Rajan, 2005 pp. 139). Inspite of the fact that the developed countries have not carried out all of their liberalization obligations, yet LDCs are the ones currently under pressure to expedite their liberalisation of their investments and imports from the international financial entities and regional trade facilitators. The paradox of these developments is that the developed countries who propose these policies ask for more time to restructure their textiles and agriculture while the LDCs having been forced to restructure, are told to persevere the pains thereof for a time. For instance, the proscription of investment subsidies and measures makes it very difficult to facilitate the domestic or local industries. This in turn ushers in poverty and then consequently, dependency syndrome. The liberalization of the agricultural sector is also a setback to small scale farmers since their products become subject to international competition which is characterised by cheaper foreign products ,making incursions into the market. The products from the developed countries are always cheap, following the fact that the dealers in them enjoy huge government subsidies. On the other hand, the developing economies do not have a financial pool, large enough to facilitate the issuance of subsidies to its farmers. This amounts to nothing else but unequal competition ( Tomilson, 1998 pp. 106). WTO TRIPS tolerates very high standards of IPR ( Intellectual Property Rights) type of leadership. This leads to the entrenchment of high prices on medicine, health services and other essential services at the behest of Northern corporation patenting. These Northern corporations deal in biological materials which come from the south and their patenting leads to high costs and at the same time, diminishes the accessibility of industrial technology to developing countries (Trebilcock, 2000 pp. 91). Again, on the 15th May, 2003 WTO TRIPS Meeting that was aimed at implementing policies that were to aid development seemed to lack sincerity and good will. The TRIPS were to engage in the technical support and assistance of the LDCs. However, even the Secretariat was not accorded with chance to air the key issues as touching on the options of the LDCs. This means that should this plan be carried out, the assistance may not be that which will truly meet the needs of the LDCs (Hoekman, Philip and Mattoo, 1996 pp. 45). The matter of patenting of the pharmaceuticals that have been proposed by the WTO TRIPS is also posing a potential threat to the LDCs. The developed economies know this well and this is why, in liaison with the movers and shakers of these ministerials, are trying to hoodwink the LDCs by exempting them from subscribing to the Sections 7 and 5 fully, citing an extended grace period that stretches to January 2016 (Gamharter, 2004 pp. 9). However, they are quite sure about the accruals that will begin to trickle in on the inception of these sections. This period is not enough for the LDCs to improve their health sectors to match the competition that will be coming from the international medical and health care practitioners. LDCs are likely then to face untold miseries in the public health sectors, taking the form of the in ability to provide comprehensive medicinal services and health acre due to price fluctuation from the international dealers. The local medical care givers will also face a lot of disillusionment, stemming from competition from the international medical care givers. In the agricultural sector, the TRIPS has also been a let down to the LDCs. This is because, although the LDCs have not yet industrialised, meaning that their economic mainstay is agriculture, yet, Paragraph 11 of the Agricultural Section of the TRIPS only lists down matters pertaining to agriculture, in relation to the LDCs' development, but does not elaborate further how the issues are to be tackled. This section contains serious matters such as the LDCs being excluded from the exercise of curbing the subsidies, so as to extirpate cases of cheap foreign food products from inundating the local food products and market, the ratification of a market access that is quota free to the LDCs agricultural products (Evenson and Staniello, 2004 pp. 203). This section also was supposed to tackle the issue of LDCs being given the chance to re- evaluate their bound tariff rate to ward off cases of disillusionment of local farmers in the LDCs . Inspite of the seriousness of this provision, it has never been developed or revised for ratification, since it seems that the accruals will now not be trickling so much more to the developed economies (Carvalho, 2002 pp. 97). The local service providers in the developing world have also been left non- viable due to the fact that developing economies have been forced to open up to international market, their service sectors. For instance, it is on this backdrop that national telecommunication corporations in Africa, are closing down following the arrival of the international telephone service providers such as the American originated Vodaphone company, and the European telephone service provider known in Africa as the Celtel (Trendl, 2002 pp. 49) LCDs' frustrations stemming from inconsistencies in the running of the WTO programmes. Apart from these glaring facts about the competitive interests of the states, developing countries encounter setbacks in the realisation of its goals due to lack of structural balance and some pitfalls within the WTO. For instance, in 1999 Seattle ministerial and in the 2001 DOHA ministerial, developing economies presented these realities with the intention of making the WTO revoke the pristine stipulations, only for the developed economies to state that developing economies had entered commitments that were legally binding, and that it is incumbent upon the developing economies to complete their payments first before such matters of abrogation of policies are considered. In the fifth Ministerial which was convened in Singapore, 2003, the LDCs were being prevailed upon to postpone the issues for the new agreements but at the same time, the LDCs were still subject to the many concessions on their side. This does not only betray the lopsidedness of the WTO, but also acts as a pointer to the fact that the developing economies were going to continue being subjected to double payments (Twiggz, 1989 pp. 80). Hitherto, the developed countries had not accrued any anticipated gain from the textile or agricultural concessions. Developing countries are, concerning the issue being told that their proposals that they be given access to the Northern markets, will only, as a pay package deal, be considered in the post DOHA meeting schedule. However, this was to be on condition that they conform with new WTO issues. It is a fact that the new agreements may not usher in gains since the WTO lacks reciprocity, as is being seen in the international trade imbalance. This is also intimating the fact that even in the face of new agreements, developing countries will still be poised to be shortchanged. Furthermore, there is no clear pointer to the fact that there will be the WTO systems and policy re- evaluation or balancing. Neither is the access to the Northern market by the developed countries, nor the abrogation of these policies going to take place so easily (Wu, 2003 pp. 120). Many developing countries also find themselves receiving difficulties in the form of plummeted prices of commodities and the incapacitation on the side of the developing countries to diversify or to adjust upwards, their exports, due to the limitations on the side of the supplies and the accessibility of the market. This problem also arises out of the imbalances within the trading system of the WTO (Wong, 2002 pp. 75). Even the process by which consensus is reached in the WTO is wanting. The will of the developed countries always seem to inundate that of their counterparts in the developing countries. While it is true that the majority in the WTO comprise the developing economies, yet their unified voices cannot secure their interests against their developed counterparts. When the LDCs presented their objections to the WTO, the developed economies maintained that there was no apparent need for WTO systems and rules being rebalanced. The developed economies being the minority, yet could still prevail upon the WTO panel to have it that the recommendations by the LDCs be reviewed in peace meals. This is the reason why even after several years before and after the DOHA, no re- balancing or review of these inequalities have been carried out. On the contrary, appeals by the developing economies that there be the reviewing of the problems before the inception of negotiations on new areas were drastically scuttled (Vohra, 2000 pp. 19). Upon these development, the developed countries also arose to exert pressure on the WTO to lengthen its mandate to make rules so as to integrate the new areas that were being opposed by the LDCs, an action which the developing economies countered together with other groupings from other regional blocks (Benson, 1996 pp. 102). Apart from stating their case that they were not set to have new negotiations and/ or to adhere to the subsequent rules, the underdogs stated it clearly that they were not in full knowledge of what the newly proposed issues could portend, in terms of obligations. In addition to the above reasons, the developed economies maintained that the newly proposed agreements would add to their already inundating burdens, more obligations which would continue to further derail their development progress. As a result, the LDCs maintained that these newly proposed agreements be still considered for discussions but without being given first hand priority (Burke, 1999 pp. 33) . However, spates of unusual and enigmatic methodologies in WTO decision making, made it possible for the views of the developing countries not to be considered in Geneva DOHA Ministerial Declaration. This state of affairs elicited disgruntlement from the developing countries' side since they saw in this, nontransparent and unrepresentative draftings. The LDCs posited that a draft elaborating the differences between the two sides be availed in lieu of the one sided draft which tended to carry some elements of deception that it was drafted on a consensus. Strangely enough, once again, these proposals were disregarded and the document that favoured the new issues was adapted as the premise of the negotiations. This gave the developed economies an upper hand. At Doha, in the Green Room meeting, only very few countries were allowed in, to act as the representatives of those left out. The process turned out to be unrepresentative, nontransparent, and not the true representation of their views. Objections arose at the last session at DOHA when the chairperson at the meeting declared that a consensus touching on modalities and the newly proposed agreements was a prerequisite for the negotiations to begin in the next sitting (Chan and Sherman, 2000 pp. 54). The prospects of the post DOHA constructions and how they are likely to affect the LDCs. Experts posit that the talk is to touch on nineteen areas which are broad scaled, touching on politics and economy, as opposed to the Uruguay Round agenda which only touched on economics. The Post DOHA program is said to be heavy since it touches on human resources, time and technical expertise which the developing countries lack. Other issues that are likely to come up are subsidies, electronic commerce, dumping, and the new work program which at the present is said to promote the imbalance between the developed and the developing economies in the WTO. Instead of seeking to offset the inconsistency between the two spheres, the WTO has on the contrary, accorded special handling of the high areas of interests to the developed economies and neglecting the high areas of interest to the least developed economies (Shan, 2007 pp. 203). This has translated into situations whereby areas that are considered to portend deep interests are being rushed after by the developed countries while in the mean time the developing economies try to deliberately hinder these areas from being seized by the developed economies. Some of these areas of interest touch on matters such as electronic commerce, matters touching on the environment and employment (Tsuruoka, 1995 pp. 89). More problems are bound to arise since, whereas the the developing countries consider the implementation issues such as the provisions of the balance of payments, textile and agriculture, these matters have not been slotted anywhere in the work programmes main text book. On the other hand, matters that are considered more important by the developed countries compared to the developing counterparts, – matters such as science, technology, and finance are already in the main text book of the main program. Matters such as special and designated treatment are also considered important by the developing countries since this party wants to tackle the issue in the next DOHA ministerial, to instill precision, effectiveness and efficiency. In the main text book of the work program, this matter has not been featured anywhere, meaning that the developing countries will in the meantime continue to be subjected to the whims of those with the upper hand in the WTO. This system of special and designated provision plummet the substantive extent of the obligations that are to be presided over by the developing economies. It is thus very clear that even the work programs provision, or its running is lopsided and is therefore of no benefit at all to the developing economies. Instead, it is a stepping stone to the developed countries for their beneficence, yet, these countries give nothing to the developing countries (Schuller, 2002 pp. 144). This happens in the face of total contravention to the GATT/ and the WTO Reciprocal Principle since the process of negotiations amongst all members of the WTO must be guided by the chief principle of reciprocity. The concept of reciprocity according to experts should not be pegged on particular commitments in the agreements, but should also be based upon the designation of items for close attention . Albeit, it must be noted that it is quite paradoxical that the WTO new face started with a promotion of an imbalance. Interestingly enough, this same work program has been at times referred to alternatively as the development plan. It is commonsense that if the development plan itself is faulty, and has also been totally fixed by the top developed countries to suit their own economic interests, given the fact that nothing has been reflected in it to give priority to the developing countries, then the world should anticipate nothing else but the widening of the gulf between the rich countries and the poor countries ( Chan, 2002 pp. 002). Not only this, but if the situation is not turned around (for which there is a very slim chance), then capital is likely to continue flowing from the developing countries into the metropoles, making the metropoles richer day by day, while leaving the poor more emaciated upon every actualisation of an international business deal. As touching on the imp lementation issues, the decisions by Doha has not been very satiating. For instance, it is now a WTO policy that agreements and countervailing policies touching on subsidies in the least developing countries with a Gross National Production (GNP) less than 1,000 US dollar per annum, keep on being included in the sanitary and phytosanitary agreement measures list. It is only upon exceeding this line for three consecutive years that a country will be expunged from this list. On any country's GDP falling below this mark, the country will automatically be re- included in this list (Chan- Gonzaga, 2001 pp. 21). This portends more problems to the Developing economies since they are the ones who are highly susceptible to fall into these traps, given their small scale economies and hence, low GDP. Although there have been proposals by developing economies that these systems that cause imbalances and give rise to problems be revoked, yet as far as touching on these substantive matters, there has been hardly development made on the issue. It is on this premise that many developing economies will be given no priority in the oncoming post DOHA meetings, since these countries will be falling within this rubric of countries that fall below the mark of 1,000 US dollars per annum. Much to the chagrin of these developing nations, the matters already designated for negotiations (the Singapore issues) are not only very sensitive, but are also posing higher potential of reaching the negotiation status. This makes it harder for the rest of the developing countries, should there be need to reach consensus through a plebiscite, which is usually a game of numbers (Das, 1999 pp. 120). Following the stipulations from the Uruguay Round, part of the oncoming designated agenda for the WTO will touch on the negotiation on agriculture. The previous DOHA declaration spells out that in the agricultural negotiations, the principal focus will be working out towards total excision of the export subsidies. This will also include the working towards making governments desist from issuing local support offered to the farmer and the trader, since this local support, they say, distorts international trade. Mostly, this will demand that developed countries be prevailed upon to to revoke the issuance of subsidies (Elchelberger and Allen, 2000 pp. 55). Experts point out that the major developed countries can use these terms to point out that the measures of the domestic support that were included in Annex 2 are not to be subjected to reduction talks. This will lead to the major developed nations being exempt from the reduction injunctions. This will be catastrophic to the farmers and traders in the developing economies since they will not be liable to receiving subsidies while their counterparts in the developed economies will be receiving the subsidies. This brings about unequal competition in the international market yet at the same time, it poses high protectionism in the developed countries. This is an outright application of double standards. The oncoming negotiations will also include the part of services as one of the set- in agenda. This will follow in the wake of the realisation of the fact that the WTO branch, the General Trade on Services, the GATS, is also imbalanced. The developed economies poses far much greater power in the services sector, while the developing countries on the other hand, are very feeble in this sense. In addition to this, they are faced with limitations in supply. This leaves the developing economies with the incapacity to fairly compete with the developed countries. General impact of the WTO stipulations on the LDCs Having looked at that pitfalls of WTO and its bodies (the DOHA and the TRIPS), it is now incumbent that the consequences of these pitfalls on developing economies be looked at. It is also important to note that some of these implications have already been dealt with. The WTO deals with other nations through the two Bretton Woods institutions, the World Bank and the International Monetary Fund. It is these two Bretton Woods institutions that some times make sure that the policies carried out in the WTO to promote the international financial transactions are implemented or carried out by the developing countries. It is to this effect that these institutions are known to carry out draconian measures on developing countries to ensure that these countries ratify the implementations. For instance, the 1990s saw most African countries and other developing countries being denied foreign aid because they were still resisting the implementation of the Structural Adjustment Programs. Apart from the fact that this measure stagnated the development process and the financial growth rate, most countries were left paralysed, not being even able to support even the running of the daily domestic economic activities (Guo, 2002 pp. 100). These Structural adjustment programs were in themselves not suitable to the developing economies' prospects and programs ( it must be remembered that the Structural Adjustment Programs were the initiatives of the WTO which then was out to bolster international trade). To be more precise, the Structural Adjustment Programs had one of its guidelines being cost sharing. Herein, developing countries were to reduce their debt- to- revenue ratio by accepting this methodology of cost sharing. This policy was being heralded by the developed economies and the two Bretton Woods Institutions as the panacea that was to extirpate the widespread cases of over reliance on foreign aid (Lewis 2000, pp. 208) In the first case, African countries and their developing counterparts were told that they were spending too much on their educational programmes. To turn around the situation, these countries were supposed to withdraw permanently, the custom of issuing allowances to students. In addition to this, access to educational loans was to be plummeted, meaning that only students with high outstanding performance were to access these loans. The governments in the developing countries, and especially Africa, were to invent ways of making money from the educational sector, and for this, the Module Two Programs emerged. These Module Two Programmes, otherwise known as Parallel Programmes run autonomously from the government funded, or subsidised conventional university programs (Hu, 2001 pp. 255). These measures on the educational programs have lead to massive cases in the developing economies not being able to expand their educational programmes, to match the rising educational demand that stems from the growing population. As a result, many students who merit going to the university miss securing admission. In addition to this, the Parallel programmes are too expensive for the ordinary citizens in the developing countries to afford. In a nutshell, this measure of cost sharing in the educational sector only succeeded in making education in the developing countries inaccessible, and thus making these countries susceptible to massive cases of brain drain. For the first time, in the 1994, four years after the inception of the Structural Adjustment Programmes, there were cases of university students being dismissed from universities due to fee arrears in the eastern Africa region. At the same time, those students with good grades and a fair financial pool who fail to make it to the government subsidised programmes opt for oversees studies in the developed countries. Upon completion, these students prefer to work in these developing countries. This massive cases of transnational exodus for greener pastures has left the developing countries more and more subjected to brain drain and lack of skilled labour (Kang, and Feng, 2002 pp. 107). Still on the concept of cost sharing, the governments in the developing countries were prevailed upon by the two Bretton Woods Institutions to reduce their expenditures by carrying out a massive exercise of downsizing the civil service so as to trim its size. These exercises were to be carried out starting from 1995- 2005 in most African economies for example. In Latin America, the measure was to be carried out in phases starting from 1992- 2002. However, contrary to what developing countries were told, the carrying out of this exercise only proved to be a Pandora box, ushering in untold catalogues of untold misery at the hands of poverty. Simply put, the myriad numbers of the retrenched civil servants found themselves subject to poverty ( Low, 1997 pp. 124). In the same spectrum, the concept of international trade which was formed by the WTO and heralded by the World Bank and the International Monetary Fund that nations cede away the production of certain products to other countries with specialisation ( both natural and human resources, together with technological endowment), does not ager well with the developing nations. Developing nations are kept from realising their dreams of indutrialisation through this concept. Moreover, the concept itself is innately twisted since a nation can be having adequate natural resources and man power, but can be a fledgeling economy that has not yet fine tuned its technological advancement with its indutrialisation programmes (Lyon, 1996 pp. 51). More importantly, the exercise translates into more problems since it leads to more cases of jobs being forfeited, especially in the developing economies, since developing economies have not yet fully been industrialised. This strain of international outsourcing coupled together with its twin, the downsizing of the civil service, has increased the level of unemployment in the developing sector. The problem proves to be hydra headed since the potential tertiary education students who miss out on learning opportunities together with the retrenched civil servants, add to the bulk of the unemployed population with no means of livelihood. It is on this backdrop that all the developing economies have national security matters making it to the top five national agenda in the annual review of national programmes (Shrybman, 2001 pp. 7). World trade, an undertaking which the WTO Is chiefly interested in, is in itself also bedeviled by many issues that touch on the entrenchment of political, cultural and economic domination of the developing countries by their global trading counterparts, the developed countries. For instance, although the developed countries form the minority in the WTO DOHA, yet their will is highly predominant over the developing countries' (Wong and Mc Ginty, 2002, pp. 40). In addition to this, the same institutions that are used to channel foreign funds to the developing economies, the World Bank (WB) and the International Monetary Funds (IMF), belong to the developed economies. In addition to being the conduit through which foreign fundings reach other countries, these two Bretton Woods Institutions are supposed to offer advisory services, and at the same time, carry out investigative and monitoring activities on the developing economies' progress (Mah, 1998 pp. 120). In the course of the monitoring progress, the developing economies are supposed to submit their statements of accounts to either the WB or the IMF. This exposes easily, the developing countries to political manipulation by the developed countries, especially those in the west (Markel, 2000 pp. 43). It is also through the WTO's international outsourcing that different multinational corporations have been able to make incursions into the developing nations territories to indulge in the provision of goods and services in the developing countries. Some of these companies include the shipping company, Maersk, the petroleum companies such as the British owned, British Petroleum (BP) and the Shell, and the American and British owned Kenol Kobil (Lauffs and Singh, 2000 pp. 173). Any country that wants to take part in the trade that uses the sea routes in the eastern African region must register with the Italian shipping and handling company, Maersk. This in itself amounts to economic domination since these countries are accorded a laissez faire condition, devoid of domestic competition. In the same vein, the companies that come from the developing countries are not accorded by the WTO and the international trade counterparts any chance to trade in the developed countries' backyard ( Lewis and Rhodes, 2002 pp. 88). It is a well known fact that the process of international trade relations is mostly hinged upon the concept of instantaneous exchange of information in a trans border sense. Because this process is aided by the existence of technological advancement, the previous WTO DOHA ministerials and the TRIPS meetings have been characterised by the prevailing upon the developing countries to hasten the process of technology transfer and installation (Li, 2002 pp. 187). This was in accordance with the aim to have free and efficient flow of information in an interstate manner that could promote trade. Although this measure being considered by the TRIPS under the aegis of the WTO is not geared towards any harm, yet the WTO has not yet looked at the full repercussion of this measure. For instance, it is on this backdrop that developing nations have fell for serious cases of cultural domination. Since the developed countries exceed the the LDCs in commercial and technological knowledge and skills, most of the trans border exchange of information flow from the developed countries to the LDCs. However, with this huge volume of needed information, also comes, information that always insinuate the socio- cultural traits of the developed countries as being superior to the LDCs'. At the same time, the Socio- cultural practices in the developed economies are insidiously permeated into the social fabric of the developing economies (Lewis, 2002 pp. 62). It is on the above premise that small factions have come up to resist these spates of developments by using terrorist attacks. While these attacks are always aimed at the major developed economies, yet to instill pressure on the developed nations, these quasi religious military ragtags also aim at the trading allies of the major developed countries who are normally, the LDCs. It is because of these state of affairs that there were twin bombings in the two most lucrative capitals in the eastern African region in August 1998 by the Al Qaeda forces. Similar cases are also widely common in the world of the developing countries (Mukherjee, 2000 pp. 172). Conclusion. Therefore, it can be seen clearly that the LDCs in the international trade through their relations with the developed countries, courtesy of the WTO, has elicited more pain than gain. Nevertheless, all is not lost for the LDCs, since the Doha declaration posits that it, as an organisation, has an aim of making the development of the LDCs actualise. To this end, the development needs of the LDCs such as food security and health will continue to remain core issues that will control the implementation of other policies. The LDCs should seize this provision to illustrate that their indutrialisation and development will not come without food security, and food security will not be realised by their economies since the mainstay of their food source remains, small scale farming. These small scale farmers being economically challenged, deeply need government subsidies and domestic support. In nearly the same manner, the LDC factions within the WTO such as the the Group 15 that is made up of the heads of the governments should continue working towards collaborations among the LDCs in calling for new global approaches, as it was agreed upon by the same in the 11th Summit that was held in Jakarta, Indonesia.