Inidividualism in the Early Modern Period

â€Å"Individualism and the Early Modern Period† For much of the world, the Early Modern period (from about 1500-1700) was a revolutionary time, marked by political, scientific and literary transitions. Politically, nations began to resist outside rule and establish their own national languages. Scientifically, the idea of a heliocentric universe (rather than a geocentric one) began to gain favor as Polish astronomer Nicolas Copernicus challenged tradition and church doctrine. In Europe, the invention of printing brought about a literary explosion.Books and texts could be mass-produced, making them much more affordable. Suddenly, one did not have to be of a certain socioeconomic status to have access to books. Writers saw the incredible potential of printing and ran with it, incorporating newly-available vernacular languages into their writing. The printing press opened up a world of seemingly endless possibility. The Early Modern period was marked by a resistance to (and some times rejection of) the status quo. Traditions were challenged, questioned, and sometimes abandoned.It was this heady atmosphere that gave rise to individualism. Individualism The American Heritage Dictionary defines individualism as â€Å"a social theory advocating the liberty, rights, or independent action of the individual. † The Early Modern period represents a shift in emphasis from the group dynamic (most notably the church) to the worth of the individual person. The thoughts, desires, goals and value of the individual gained significantly in importance, and one of the areas in which this shift is most readily apparent is in the world of literature.Niccolo Machiavelli was not necessarily revered as a writer during his lifetime, but from a literary standpoint, he was definitely a man of his time, and he illustrates this in his 1513 work, The Prince. Machiavelli and The Prince Machiavelli grew up during the peaceful Italian Renaissance, as Florence was becoming one of the leading cities in the areas of art and philosophy rather than placing an emphasis on military might and political savvy. Consequently, when King Charles VIII of France invaded Italy, the Florentines offered little resistance.Machiavelli, who became an employee of the Florentine Republic in 1498, helped his fellow citizens form a militia to avoid a similar defeat. It didn’t help; Spain invaded in 1512, and the Florentines again failed to offer much resistance. Machiavelli began writing his book, The Prince, the year after the Spanish invasion. The book, which is still reviled in some circles, is a treatment of the use of power to create, control, and protect a principality. It illustrates Machiavelli’s belief that Florence needed a strong ruler to avoid any more humiliating defeats.The Prince and Individualism The author’s approach to individualism is quite straightforward. In The Prince, Machiavelli writes of the need for a ruler who is unafraid to use his powe r to advance his own causes. The ruler, according to Machiavelli, was to be cruel when necessary, deceitful when warranted, and willing to use terror to keep people in line (including his own). The author uses historical examples to illustrate his belief that a ruler establishes his strength by first establishing ironclad control over his own people — by force, if necessary. Had Moses, Cyrus, Theseus and Romulus been unarmed,† he writes, â€Å"they would not have had their institutions respected by the people for very long. † (Machiavelli, p. 1505) Machiavelli’s view on individualism is hard and fast; the individual – that is, the prince – comes first, above all others. Machiavelli also uses tone to great effect in The Prince. The author did not seem to consider his book to be a piece of literature. Rather, he intended for it to be a how-to guide for an effective ruler.His formal tone is apparent right away in his opening â€Å"Dedicatory Le tter,† in which he states his qualifications for writing such a treatise (Machiavelli knew Pope Alexander VI, King Louis XII, and Girolamo Savonarola among others, and considered himself eminently qualified to speak to the proper uses of power): â€Å"I have not found among my possessions anything I cherish more or value so much as my knowledge of the accomplishments of great men, which I learned through long experience in contemporary affairs and continuous study of antiquity. (p. 1503) Here, too, does Machiavelli’s approach to individualism show through; he is telling the new prince that his thoughts and ideas matter, and that they should be taken seriously if not heeded outright. Machiavelli vs. Other Early Individualist Authors Although Machiavelli probably would not be considered on the same literary plane as William Shakespeare or Petrarch, it is instructive to compare their differing approaches to individualism.Shakespeare, though known primarily as a playwright , was also the author or more than 150 sonnets. In them, Shakespeare approaches individualism in a much different way than Machiavelli, focusing on the importance of emotion. His â€Å"Sonnets† focuses on love, sexual desire, and finally, heartbreak. Petrarch’s â€Å"Canonziere† also places emphasis on the feelings of the individual. Canonziere† is a love poem in which the narrator sings praises of the love of his life, Laura, lamenting her death, and holds out hope for a reunion after he himself passes away. Machiavelli’s view on individualism is starkly different from Shakespeare, Petrarch, and other individualistic authors of his day, but in its own way, it is just as representative of the times. What can The Prince offer us?While few current world leaders would want to be referred to as Machiavellian (a term now used to describe ruthless, unscrupulous behavior), many leaders have followed some of the teachings of The Prince, whether knowingly or not. Even our own leaders seem to heed Machiavelli’s advice on promise keeping – the idea that it is acceptable to break a promise if keeping it places one at a disadvantage. Nearly five hundred years after The Prince was published, its approach to individualism still resonates today.

Managing Information Technology Essay

Question #1: What would be your prioritized list of IT investments? Four IT investments need to be prioritized; 1. 2. 3. 4. Ecommerce & Web sales Aligning the various systems (legacy, SAP, ERP) together. Hire relationship managers Make IT a â€Å"partner† 1. After only 3 years, KL’s Web sales have reached $156M, equalizing its in store sales, and now represent 15% of total sales. This is very encouraging and exciting. KL needs to continue to invest in Ecommerce & Web sales in order to continue this great growth. Selling via the Internet should be a priority because it’s cheaper than your ordinary brick and mortar sales points, there is less overhead expense, and this market is growing exponentially. The company should work towards gaining the most market share possible developing an industry leading website, timely and dependable delivery, and customer service. Accomplishing the above means getting all the company sharing information and data more efficiently (see point #2). 2. KL has a complex IT infrastructure with various systems in use around the world. The result is a frustrated bunch of employees upset with the fact that communication data sharing is awful. To remedy this the company needs to invest more in training to get the whole company, including the USA, to use SAP as soon as possible. 3. Assign/hire relationship managers to improve information sharing, facilitate plans, priorities, communications, and relationships, and in turn get the whole system to work together. 4. To avoid such problems in the future, KL needs to make IT a â€Å"partner† in the decision making process. In other words, the company needs to better involve IT in company strategy and tactical planning. With the IT team, the company needs to develop and define an Enterprise Operating Model and Architecture that include business strategy, current IT assessment, IT strategy and IT plans. Question #2: Would your colleagues on the executive committee agree with your selection and prioritization? The above priorities should be well received because they solve or improve many of the frustrating employees around the company. This answer will look at each division (upper management, sales & marketing, order fulfillment and distribution, and ITS) and see why the four IT priorities should be well received by the executive committee. The KL upper management is on record stating that the company has IT challenges â€Å"†¦around coordinating the various, and at times conflicting, business priorities across the enterprise. We sure could use better IT tools for this as well as ready access to timely performance data.†, CEO Joseph Campbell. In addition, COO Jens McCreary stated that the company needs to improve global supply-chain management and leverage the expertise to outpace out competitors and cut our operating costs†¦Ã¢â‚¬  Considering these quotes it’s safe to assume that the CEO and COO should be accepting of these four IT priorities because will want to see IT provide better services in order to reach their goals. The products, manufacturing and distribution divisions of the company want to see SAP standardized and compatible across the company in order to better share information. Priorities #2 and 3 should please this division. Sales & marketing hope to see inter-operating unit and communications and coordination issues to be resolved and they need real-time data. Priorities #1, 2 and 3 should encourage the sales and marketing team. The order fulfillment and distribution divisions need capabilities to forecast sales and manage our product and cash flows need to be more competitive. They want to be able to deliver in a J.I.T. basis (optimize effectiveness) and have data integration between the legacy systems, SAP, Oracle, etc. These issues should improve with priorities #2 and 3 and this making these priorities acceptable to this division. Finally, the information technology services (ITS) claim that not spending enough on IT (more spent on production and sales), and Web and ecommerce should be priority. Priorities 1 to 4 all favor the ITS team, and therefore should be well received.

Movie Analysis Essay Example | Topics and Well Written Essays - 500 words - 2

Movie Analysis - Essay Example In the film, juror 8 made a statement that it is possible and not probable that the boy is the killer (Sidney, 12 Angry Men). Juror 8 uses this to justify the innocence of the boy because they are all not certain that the boy is guilty. Juror 8 makes this decision based on reasoning. Flaws in human perception can affect areas of knowledge, thus affect or even change people’s beliefs. In the film, juror 4 believes that despite the fact that there was no evidence proving that the boy was guilty, presence of an eyewitness who saw the incident is indisputable evidence that makes the boy guilty. At this point, juror 4 drew from personal experiences and used deductive reasoning to make statements that make him believe that the boy is guilty. However, the juror’s perception was flawed because he did not realize smaller details. It is clear that small flaws in our perception can affect our beliefs and thus, our judgment. Juror 10 had a perception that people from the slums comm it crimes. Juror 10 perception and beliefs towards people from the slums clouded his judgment making him believe that the boy was guilty. Emotion and perception can mold or even alter a person’s beliefs in a certain way. The emotions, reasoning, and perceptions of the 11 jurors forced them to believe that the boy was guilty (Sidney, 12 Angry Men). Some of these perceptions are based on personal experiences while other depended on logic and personal reasoning. The effect of reasoning and perception depicted in the film 12 Angry Men is also evident in our everyday lives. The issue about the potentials and abilities of people with disability has been met with many misinterpretations due to varying people’s perceptions and beliefs towards such people. People who are not exposed to individuals with disabilities often perceive that these persons are weaker compared to other people.

Effect of Cohabitation on Marriage Essay Example | Topics and Well Written Essays - 1500 words

Effect of Cohabitation on Marriage - Essay Example A number of evidences support these arguments for cohabitation and they were promptly included. Formal marriage is the traditional form of union in the United States, and certainly the most common. This trend, however, is slowly being displaced as more and more adults enter into informal cohabitational unions. (Brown et al. 2005, p. 3) A number of research has shown that these cohabitational relationships are formed initially, lasting with a half-life of only about one year and the majority of the unions proceeding to marriages. (Laumann et al., p. 205) With this initial fact, the aim of this paper is to argue that cohabitation for adults have good effects on marriage, improving the odds for the eventual happy relationship which could lead to a lower risk of divorce. Fundamentally, I believe that premarital cohabitation is a good preparation for marriage before entering into a lifelong contract and acquiring shared responsibility of parenting. The main advantage of premarital cohabitation is that it allows couples to learn more about each other, particularly about ones habits and idiosyncrasies and hence, mature in their relationship. According to Janell Caroll (2009), this setup allows partners to smoothen the rough spots in their relationship and see whether they would be able to take their relationship to the next level. (p. 224) In this context, one sees that cohabitation is a transitional stage – one that is between the stage of being single and marriage. It allows partners to have intimate co-residential union and other similarities to married life without the social and legal contract that bind marriage. It recognizes, wrote Thornton, Axinn and, Xie (2007), the contemporary norms about sex and living arrangements in America and provide an alternative for a single man and woman who find themselves in love and wanting to share each other’s lives more fully before marriage by starting to

Family System Theory Essay Example | Topics and Well Written Essays - 5000 words

Family System Theory - Essay Example The family therapist, as his profession is known by this name, was born in Argentina and the main achievement of the man is in his work of Structural Family Therapy. The main idea of the structure is decipher the kind of relationships that are found among the family members and psychological patterns of each of them. Communication and understanding among the members of a family are deeply influenced by the psychological differences, which are commonly found in them. Salvador Minuchin has tried to come to some conclusions about what are the common types of psychological patterns that can be found in any family. His researches have helped the sociologists to get solutions to many questions, which were not yet answered before Minuchin’s arrival. (Anderson and Sabatelli, 1999; Minuchin, 1974) Minuchin’s great work Families and Family Therapy begins with an account of a conversation between Minuchin himself and a character named Mr. Smith. What we find in this conversation is Minuchin’s way to solve the problems inside a family. Mr. Smith fails to detect with whom he has problems in the family. It is true that the whole family matter upsets him but he cannot point the individual for whom he feels uncomfortable. Minuchin’s way of treating people belonging to families is based on the understanding of the situation in which the concerned person is. Nothing can be done without knowing the whole structure of the family where the person belongs. So the basic thing of family system theory is obviously the environment, which has been woven by the contributions of each of the family members. Minuchin shows in his theory that a family man or a woman should never be treated as an individual if someone is trying to solve the family problem. In these cases the man or the woman is actually a part of a social group, which is well defined. A family can be taken as the unit for the society and this is why treatment basing

Sustainability in Construction and the Integration of Building Essay - 1

Sustainability in Construction and the Integration of Building Services - Essay Example Since a large portion of the total production of electricity comes from thermal power houses, the generation of electricity also adds to the high concentration of harmful gases in the environment. The UK government has set tougher targets for itself regarding the reduction in emissions and for this energy usage reforms must be introduced in buildings because energy use in buildings accounts for half of the overall CO2 emissions in UK. The reforms include promotion of energy efficient buildings and management of energy use in the existing buildings to improve efficiency. Ensuring energy efficiency in buildings starts from the design of buildings. There are numerous techniques which can be employed to make the design of a building energy efficient and the selection of most appropriate techniques is dictated by the climate of the region. The bulk of energy used in a building is consumed in air-conditioning therefore it is imperative to minimize the need of air-conditioning in order to l essen the use of energy in a building. The incorporation of natural ventilation and other passive means of air-conditioning in the design of building can considerably reduce the overall energy consumption; similarly daylight can be utilized to the maximum by proper positioning of windows. Control systems should be installed in buildings to monitor parameters like humidity and temperature and vary the speed of fans and pumps accordingly. Controls systems can also be employed for automatically switching off appliances which are left on unnecessarily. The energy efficiency of existing buildings can be improved by creating awareness among the occupants of the buildings about the various measures they can take to lessen the use of energy in the buildings; an efficient way of doing this is by providing energy efficiency manuals to the occupants as well as the maintenance engineers. Targets should be set up for reduction of energy usage in buildings and energy managers can be appointed to achieve these targets by properly governing the use of energy in large buildings. Energy efficient designs are also financially feasible because of the rapid payback to the initial investment offered by them in the form of lower running costs. The designers should provide energy efficient designs to the clients because in this way they achieve common good for all; the client, the occupants and the environment as well (CIBSE, 2003). The climatic conditions in the 21st century have changed considerably from the past and thus the design considerations for buildings must be changed accordingly. The global climatic change which started with the industrial revolution has resulted in global warming and the climate of various regions of the world today is different from as it was 50 years back and will continue to change in the coming years. The increasing temperature will require more air-conditioning in summer which will increase the concentration of greenhouse gases in the environment re sulting in further increase in temperature and the process will continue to take place leading to the destruction of planet. Therefore decreasing the energy use for air-conditioning is the foremost requirement and this must be considered in the design of all sorts of buildings. Global warming will cause the temperature in winters to increase as well, thereby reducing the heating requirement and thus reducing the use of ene

Ollege essays Essay Example | Topics and Well Written Essays - 1500 words

Ollege essays - Essay Example Passionate with sports and addicted to horses, I thrive upon a life of adventure and thrill. Simultaneously, academic excellence is not only my ambition, but also my history. I find it very easy to augur in with new people, and can settle down in places with ease and comfort. I am forthcoming, and look at the things which last, rather than those which are shallow. I am hoping that Bentley would be the platform through which I would be able to harness my diverse experiences, and extrapolate them into successful avenues. I am a simple person, but have an unusual approach. I like challenges, and I cherish striving for the same. Instead of achieving what I aspire for, I enjoy more in struggling for it - this has made me what I am. Having traveled all over the world and seen he taste and flavor many a credible institutes, I believe that my current choice suits best my objectives. I yearn for an environment, which would not have any discrimination, and would allow for the freedom of growth and learning. Understanding of this basic reality is crucial to the concept of social tolerance, especially in the world of today. I am confident that the setting at Bentley would be even better than promised. While Newton would primarily have referred to hard core physics, I think that even psychology would entail the first law of motion. I have felt the same first hand, wherein an event has changed the way I look at life. Hurricane Katrina has effected many people in ways that cannot be explained in words; it has taken, changed and transformed lives altogether. Notwithstanding the terrible traumas of the event, the entire ordeal has instilled a new zeal of optimism within me Previously, I used to be a firm believer in planning and organizing. I used to think that one only gets what one works for, and that there is nothing that is beyond man himself. However, this philosophy of mine was brutally challenged by Katrina, which made me realize that a Bigger Power was also there; the Grand Design, which controls and directs things in ways which are incomprehensible by the human mind. Instead of feeling belittled by the entire event, I felt stronger, as a new way and concept of destiny suddenly came to light. I now have a different definition of failure and achievement than what I used to have before. For me, achievement is not what you get, but what you strive for. Failure is not what you lose, but what you don't aim for. This has revolutionized the way I take life. Now nothing seems out of reach, and everything seems within grasp. Simply because, I do not know what is going to happen the next moment; however, I can make the most out of this moment! And this is what I would like to sustain through my life - every moment as a complete lifetime in its own right. With the might which the United States has, and all the available resources, it could not save the lives of so many. Ironically, the US was instrumental in saving lives in the Asian Tsunami and African famines, but it couldn't deliver on its own soil. This by no means is criticism on the government, but actually a realization that under this blue sky, nothing can be ruled out. No matter how one plans, the Grand Design has to come into effect. Therefore, it only makes sense to make the most out of what a person has. My enthusiasm to create a difference in the moments I have now is evermore, and my commitment is now not with goals, but with time. If I can live every moment to its fullest, in which I

What do we mean by Online marketing Essay Example | Topics and Well Written Essays - 500 words

What do we mean by Online marketing - Essay Example oted within the traditional format of advertising, it is also not uncommon to see the advertiser promote the website and encourage the potential consumer to visit as a means of gaining further information with regards to the product. However, each of these approaches are only part of online marketing or Internet advertising. Ultimately, Internet advertising and online marketing is concentric upon providing web banners, mobile advertising within applications, ad servers, or other promotional marketing messages their delivered through websites that are not otherwise associated with the particular good/product/service that is being offered (Lambrecht & Tucker, 2013). From the brief list that is been provided above, it can definitively be noted that online advertising is a very broad sector that allows for an organization/firm/entity to direct their message to a specific demographic in a way that traditional advertising did not allow. For instance, if a particular company is attempting to market specifically towards individuals within a younger demographic, they will most likely target their online advertising to appear on websites that are frequented by individuals within this younger demographic. By means of comparison, if an older demographic is targeted, websites relating to products or services that individuals within this older demographic readily consume will be placed. One of the unique aspects of online marketing has to do with the fact that the advertiser can generate unique statistics with regards to the overall impact of the particular marketing tactic. For instance, as compared to a print advertisement or a form of marketing that is predicated upon blindly targeting a wide spectrum of the population, these specific level of engagement that can be had with regards to online marketing also allows for the marketer to generate unique usage statistics, click percentages, and the amount of time that individuals is viewing a particular page (Schulze et al.,

Promotional media communication Essay Example | Topics and Well Written Essays - 2000 words

Promotional media communication - Essay Example 1) – in this case, focused on United Kingdom. The researcher will therefore employ direct observation, interviews or by using questionnaires. Conclusions derived are technically subjective and researcher is often stringently concern about making broad generalization of matter as the subject of inquiry (Sothern, 2013, p. 1). The Company Coca-Cola is a business leader in beverage production and retailing industry. It has a global operation and is selling diverse beverages that suit best to consumers' taste which inspire them to maximize the products for home or for either private or public occasions. One of its leading product is Coca-cola diet, a soda but with limited value of calorie. In its Facebook account, Diet Coke is marketed as an extraordinary beverage and was historically introduced as developed since 1982 which was claimed to have catapulted as the leading diet soft drink of the world, thus, the brand is sustained until these days (Diet Coke, 2013, p. 1). Diet Coke is produced to target consumers that are interested on maintaining a low-calorie diet, or those that are diagnosed with diabetes, and yet will still savour such tasty delight (Diet Coke, 2013, p. 1). ... 1) By 1986, the company prided to have reached about 61 countries as market zone with an estimated 60 million cans served daily (Diet Coke, 2013, p. 1). Since it gained a global prestige, the company aired its first commercial advertisement using the slogan – â€Å"Just For the Taste of It† (Diet Coke, 2013, p. 1). On same year, the company attempted to draw the market attention by adding cherry flavour to Diet Coke and also maximized a print advertisement by using the carved monuments of political heroes of America in 1987 to project such â€Å"monumental taste† (Diet Coke, 2013, p. 1). Later, the Company maximized Oxford Plains Speedway to promote the first Diet Coke 100 until it optimized the 3D advertisement during the Big game by bannering the slogan â€Å"The Move Is On to Diet Coke† (Diet Coke, 2013, p. 1). It continued to promote the product as extraordinary in 1989 with Gary Weismann as the consumer’s endorser, tagging along with it the pro minence of a superhero action star (Diet Coke, 2013, p. 1). Almost ten years after, Diet Coke was recognized as the brand of the decade in 1990 and sustained sporting its image with Batman (Diet Coke, 2013, p. 1). Being avidly consumed in the market, the company decided to celebrate its 10th anniversary at New York’s Time Square (Diet Coke, 2013, p. 1). In 1993, Diet Coke was promoted as a beverage that suits the taste of all with only one calorie and which was followed with salacious advertisement that those who would buy for it ‘break for refreshment solely for diet Coke (Diet Coke, 2013, p. 1).† Playing with the people’ interest of the universe and the space, the company also decided to let astronauts bring Diet Coke to outer world in 1995 under the quest of ‘testing the formula

Modern tragic hero Essay Example for Free

Modern tragic hero Essay Aristotle defines a tragedy as a form of drama defined by seriousness and dignity and involving a great person who experiences a reversal of fortune. This great person is normally held in high regard and possesses a tragic or fatal flaw which contributes to the reversal of fortune. The character must pass through suffering and trials in which they are brought to their limit and, eventually, the character realises their mistake or flaw, and develops as a result of this. Unfortunately, the development invariably comes too late, and the tragedy ends in the characters death. According to Aristotle, a tragedy must induce fear and pity in the audience. Watching a person held in high regard fall leaves the audience wondering if a single mistake could really lead to such a drastic turn of events. The Crucible was written at a time when Miller was summoned to appear before the House Un-American Activities Committee. During the 1940s and early 1950s, the fear of communist sympathisers became so great that under Senator Joseph McCarthy, the committee became paranoid in its search for possible communists. As this was happening, Miller began seeing parallels between the actions of the committee and the witchcraft trials in Salem two hundred years ago: What was manifestly parallel was the guilt, two centuries apart, of holding illicit, suppressed feelings of alienation and hostility toward standard, daylight society. The possession of lists pertaining to possible offenders is a particular link, and Miller fashioned The Crucible around both the events of his time and the Salem witch trials. Miller wrote the play for modern audiences and while John Proctors path is similar to the one defined by Aristotle, there are a number of differences. John Proctor is described as blunt and honest: He had a sharp and biting way with hypocrites, He has a rebellious spirit which leads him to be impulsive and rash on occasions. An example of this is when Parris mentions a faction. Proctor in jest says, Then I must find it and join it. This behaviour typical to Proctor differs a great deal from the repressive norm of the time. His behaviour also leads him to trouble later in the play, as others do not appreciate his more liberal thinking. In Proctors presence a fool felt his foolishness instantly-and a Proctor is always marked for calumny therefore. As a result of his sometimes rebellious attitude, he puts himself in a dangerous position when the hysteria elevates. Proctor is principled and a man of conviction. His refusal to go to church is not motivated by laziness but by a dislike of how Parris runs it. Miller also says that he came to, regard himself as a kind of fraud. Proctor understands that he is not the perfect Christian that he appears to be, and while he remains respected in the village, he himself feels undeserving of such respect because of the sins he has committed. As such, his fear of public humiliation is so great that he is reluctant to act when Elizabeth urges him. To Proctor, the risk of Abigail revealing his sins is too great. Proctor is very weak willed at the start of the play, which highlights his vulnerabilities as a human being while making his change all the more pronounced. He lacks moral courage and strength: strength to do what is right and courage to act, despite the risks on his own reputation. In his actions toward Elizabeth, we see he is loyal and caring. Even though he strayed from his vows, he seeks forgiveness more than anything else and puts off Abigails advances, I will cut off my hand before I reach for you again. He is protective of his wifes feelings, and tries to spare them by deceiving through omission. This is demonstrated when Proctor leaves out that he was alone with Abigail for a moment. However, when Elizabeth finds out about it, she is hurt that he lied, and suspicious of his reasons for doing so. Through this deception, Proctor is inadvertently protecting his own insecurities which, while seemingly non existent to the outside world, he displays in private when with Elizabeth. Proctor lacks confidence in regard to his wife. He feels that he is trying hard to gain her trust but is not getting any response from her: On Saturday let you come with me, and well walk the farm together. This is an obvious attempt to do something romantic with his wife, but Elizabeth is less than enthusiastic. Their inability to face up to their problems and the habit of tip toeing around sensitive subjects prevents the forgiveness that he so craves and keeps their relationship tense. With regard to moral courage, Proctors fear of humiliation makes him indecisive, as the only way to stop Abigails lies is to hurt her. Here he shows his flaws. He doesnt want Abigail to reveal their affair. He doesnt want to hurt her because of his affection and while he knows what she is doing is false, his inaction allows the situation to deteriorate drastically over a short period of time- the start of his fall. Proctor also has a great fear of being judged by others, especially his wife. He says to Elizabeth: Ill not have your suspicion any more, to which Elizabeth replies, John, if it were not Abigail that you must go to hurt, would you falter now? I think not. It is evident that what she says is true, but, because of this, Proctor immediately jumps to his own defence, I confessed, confessed! Some dream I had must have mistaken you for God that day. This reveals his resentment for being judged, and his belief that only God has the right to do so. Elizabeth also points out Proctors confliction and self doubt, I do not judge you. The magistrate sits in your heart that judges you, meaning Proctor is punishing himself for his sins, and channelling his guilt by blaming his wife. In this interaction with Elizabeth we truly see how insecure and weak Proctor is, a far cry from the strong outward appearance he shows to others. His inaction stems from his pride, fear and insecurity, and leads to dire consequences for him and Elizabeth. However, as the play progresses, Proctor goes over a sudden and monumental change. Spurred by the arrest of his wife, the innate defiance in him surfaces and Proctor begins to gain moral courage, becoming committed to freeing his wife. Only in the absence of Elizabeth does John discover purpose and tenacity to do what he has to. He is not yet at the point where he can admit his affair openly to stop Abigail, but he begins to see the extent of the hysteria through Mary Warren and resolves to stop it with the aid of Mary Warren, All our old pretence is ripped away-make your peace with it! He must now contend with Marys weak nature, and it is ironic that at the moment of gaining new strength, he must help Mary overcome her weaknesses and fears. Proctor is still scared for his reputation, but the arrest of Elizabeth is the catalyst of his future development.

Employment Law and Human Resources

Employment Law and Human Resources Christopher Serrano Week Two Assignment What do you think are some of the factors in the modern workplace that contribute to a theft of time? How can those factors be managed? Theft time occurs when an employee waste their time, such as taking extended breaks, arriving late, leaving early, unnecessary time and excessive internet usage for non related work. The biggest influences to the theft of time in a deskbound job is the use of internet for non related work purposes. It is very tempting for an employee to waste time when they are in from of a computer browsing online especially checking their social media status. One other major contributing cause to the theft of time is when an employee make their workday taking personal calls to deal with personal situations. Although these forms of theft of time can overlooked from the attention of the employer, there are things that a company can do to prevent employees from stealing time. One of the most effective way to prevent theft of time is to block certain websites, such as social media outlets especially Facebook. When an employees notice that certain websites are block, they are less likely to visit that website again. Companies can also monitor their employees by implementing the use of time and attendance software with the use of biometric scanner that requires employees to check in and check out when they arrive, leave, take breaks, and lunch breaks. The use of biometric and attendance system will warrant that employees scan themselves in and out without the assistance of a co-worker do it for them. 2. What does the word Whistleblower mean (legally speaking)? Give an example of whistleblowing. A whistleblower is a person who reports inside knowledge of illegal act occurring in a business and notifies the government of an unlawful act committed by that company. The Whistleblower Protection Act (WPA) of 1989 was enacted to safeguard workers who report major violations of the law from being discharged or otherwise retaliated against by their employers. To qualify for whistle-blower protection, an employee must provide a written disclosure regarding a violation of state or federal law through (1) mismanagement, (2) abuse of authority, (3) substantial waste of public funds, or (4) danger to public health and/or safety. (Moran, 2013) An example of whistleblowing is when the former CIA contractor Edward Snowden exposed the US Intelligence of collecting millions of internet data and phone records from the Americans. 3. Retaliation has become one of the most often cited reasons for employees filing charges with the EEOC against their employers. Please define retaliation in the legal, employment sense and explain when it is illegal. What can an employee do when they feel they have been retaliated against and for what reasons does retaliation rise to the level of an EEOC lawsuit? Retaliation is when an employee retaliates against its former employer for harassment and discrimation. If an employee feel that theyve been retaliated against, they can file a claim with Employment Equal Opportunity Commission for wrongful discharged. Although, here are several factors before filing a lawsuit which includes the seriousness of the violation, the type of legal issues in the case and the wider impact the lawsuit (EEOC.Gov). 4. During the course of a day, employee Jennifer Anniestown (an accountant) constantly opens and updates her Facebook account on her iPad, checks on her lottery ticket numbers, calls and talks to her mother for 30 minutes, her children for 10 minutes (she makes sure they get home safely every day) and her husband every afternoon for 15 minutes to see if he or she is making dinner that night. Her employer, Billybob Thornblower listens to each of her phone calls to make sure that she isnt talking to his wife, one of her good friends, about his actions at work. (He is always hitting on the salesgirls, in a good-natured way.) Billybob ends up being fired for sexual harassment when one of the salesgirls complains. Jennifers new boss, Tracy, notices that Jennifer is doing a ton of personal work during company time. There is no written policy about this issue at the company. To date, Jennifers work is exemplary. She always has everything done in a timely manner and her books balance at the end of every day. What should Tracy do about this situation? Tracy should warn Jennifer of this behavior before reporting her to Human Resources. Even though Jennifer is very good at what she does and can get her assigned task done in a timely manner, Tracy should tell her that she is committing theft of time and wasting companys money by taking care of personal matters during companys time. If this behavior continues, Tracy should sit down with her and write her up for performance improvement review to give her one more chance before terminating her employment. 5. Last month, Steven Smith was hired as the secretary for lawyer Wayne Wright, who has a drinking problem. Waynes last secretary quit when Wayne tried to get her to go out with him on a date. So far, Steven and Wayne have gotten along peachy. Steven is subpoenaed to testify in the harassment lawsuit of Waynes former secretary, and says (under oath) that Wayne has treated him great, but that Wayne also admitted he had asked the secretary out on dates regularly and grabbed her inappropriately. Steven is telling the truth. A few weeks later, Wayne and his firm lose the harassment case and have to pay the prior secretary back pay and reinstate her to her job as part of the damages in the case. The firm terminates Steven so that they can put the old secretary back in her job. Steven asks you what you think he should do. What do you say? As an advisor to Steven, I would advise him not to retaliate because as part of the court order, Waynes firm have to reinstate the former secretary back in her job. I would also remind him that he was an at-will employee therefore his former employer doesnt require to give him reason as to why they let him go. Lastly, I will tell Steven to reach out to Waynes office and ask if he can use them as a reference and ask for recommendation for future employment opportunity since he had a good relationship with Wayne. References: Moran, John J. Employment Law, 6th Edition. Pearson Learning Solutions, 01/2013.  VitalBook file. Filing a Lawsuit. (n.d.). Retrieved, from https://www.eeoc.gov/employees/lawsuit.cfm

Global Warming :: Greenhouse Effect, Climate Change

Global Warming Abstract The world's scientific experts agree that industrial and land use activities are having an adverse impact on our climate. Burning of fossil fuels such as coal, oil, and gasoline creates global warming pollution that acts as the glass in a greenhouse, reflecting heat back toward the Earth and warming our climate. If we do not take steps now to reduce our emissions of global warming pollution, we will suffer serious environmental, public health, and economic repercussions. We owe it to our next generations to leave them a healthy environment and economy. Industries must start reducing their emissions of global warming pollution before we seal the fate of future generations. The earth's climate is predicted to change because human activities are altering the chemical composition of the atmosphere through the buildup of greenhouse gases (primarily carbon dioxide, methane, and nitrous oxide). Its functions are similarly to the walls and roof of a greenhouse, allowing sunlight to enter, but preventing heat from escaping. Sunlight passes through the atmosphere and heats the earth?s surface. The earth gives off heat energy, in the form of infrared radiation, which travels back toward the atmosphere. Instead of going into space, some of the infrared radiation is trapped by greenhouse gases (Schneider, 1989). The main greenhouse gases are carbon dioxide, methane, water vapor, and ozone. The gases send infrared radiation back to the earth's surface. Some greenhouse gases occur naturally in the atmosphere, while others result from human activities. Naturally occuring greenhouse gases include water vapor, carbon dioxide, methane, nitrous oxide, and ozone. Certain human activities, however, add to the levels of most of these naturally occurring gases: 1) Carbon dioxide is released to the atmosphere when solid waste, fossil fuels (oil, natural gas, and coal), and wood and wood products are burned. 2) Methane is emitted during the production and transport of coal, natural gas, and oil. Methane emissions also result from the decomposition of organic wastes in municipal solid waste landfills, and the raising of livestock. 3) Nitrous oxide is emitted during agricultural and industrial activities, as well as during combustion of solid waste and fossil fuels. Greenhouse gases that are not naturally occurring include byproducts of foam production, refrigeration, and air conditioning called chlorofluorocarbons (CFCs), as well as hyrofluorocarbons (HFCs) and perfluorocarbons (PFCs) generated by industrial processes.

The Life of Norman Rockwell :: essays research papers

Norman Rockwell is best known for his depictions of dail life of a rural America. Rockwell’s goals in art revolved around his desire to create an ideal America. He said â€Å" I paint life as I would like it to be.†   Ã‚  Ã‚  Ã‚  Ã‚  The second child of Jarvis W. Rockwell and his wife Nancy, Norman Perceval Rockwell was born in the famous New York City. In his summers he enjoyed life on the countryside, which made a profound impact on his art.   Ã‚  Ã‚  Ã‚  Ã‚  Rockwell remained in Manhattan until 1903, when they moved to Mamaroneck, New York. It was there he decided to pursue a career as an illustrator.   Ã‚  Ã‚  Ã‚  Ã‚  In 1908, He began attending the Chase School of Fine Art. At the age of fifteen he quit high school to enroll in classes at the National Academy of Design. He left the Academy a year after finding out that it was geared towards training of the fine artist rather than the illustrator. He then enrolled in the Art Students League studying inder George Bridgman and Thomas Fogarty. In addition to excelling in his skills in drawing and painting, Rockwell was introduced to the illustration of Howard Pyle.   Ã‚  Ã‚  Ã‚  Ã‚  In 1911, Rockwell illustrated his first book, â€Å"Tell Me Why Stories†. Two Years later he contributed to â€Å"Boys Life†, He soon became art director of the magazine. Commissions for other children’s magazines, among them â€Å"St. Nicholas†, â€Å"Youths Companion† and â€Å"American Boys†, soon followed. In 1915, Rockwell moved to New Rochelle, New York, home to many of America’s finest Illustrators. He studied the work of older illustrators while painting crisply, painted renditions of fresh-faced kids and dogs.   Ã‚  Ã‚  Ã‚  Ã‚  A turning point in Rockwell’s career occurred one year later when he sold five cover illustrations to George Lorimer, editor of the â€Å"Saturday Evening Post†. For the next four decades, Rockwell’s name would be synonymous with the â€Å"Post†. During that time he produced 322 covers for the magazine.   Ã‚  Ã‚  Ã‚  Ã‚  By the 1920’s, Rockwell achieved considerable success.

Plato & Medea :: essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚   In ancient Greece women were viewed as many things. They were not viewed as equivalent to males by any means. Women were portrayed usually as submissive domestic, and controlled. They played supporting or secondary roles in life to men, who tended to be demanding of their wives, but expected them to adhere to their wishes. In the tragedy Medea, written by Euripides, Medea plays the major role in this story, unlike most Greek stories with women playing only minor roles, but she also demonstrates many behavioral and psychological patterns unlike any other Greek women. In Euripides’ Medea the main character, Medea, Displays many traits that breakdown traditional Athenian misogyny by displaying her as proactive in taking her revenge, having cruel and savage passions, and being a very manipulative women.   Ã‚  Ã‚  Ã‚  Ã‚  Medea shows herself to be a proactive, determined woman who is ready to do what she has been planning throughout the story. In the begging of the book she starts to threaten revenge on her husband, Jason, â€Å"If I can find the means or devise to pay my husband back for what he has done to me†¦Ã¢â‚¬ (pg 9). Medea is just touching on her anger that she has built up within her for her husband. The traditional Athenian women would be mourning the loss of her husband, and may feel angry with him but would never swear to revenge him for his doings, and lastly actually do them. Women are usually portrayed in this situation being so dependent on their husbands that they will still do anything for him as so he will continue to help support the children and possibly his ex-wife.   Ã‚  Ã‚  Ã‚  Ã‚  Medea when she decides it is time for her to kill her children struggles with the idea for a minute, â€Å"†¦do not be a coward, do not think of them, and how you are their mother†¦Oh I am an unhappy women.†(Pg 40). This is how a traditional Athenian woman would think, but she would be unable to commit to her plans and kill her own children. Medea on the other hand lets her passion and hatred for Jason take over her reasonable and straight thinking self, as she kills her own children while listening to them pray to God for help.   Ã‚  Ã‚  Ã‚  Ã‚  Medea’s cruel and savage passions take overtake her reasoning as the story proceeds. Medea’s views differ of that of the traditional Athenian women in that, Medea believes that â€Å"†¦women, though most helpless in doing good deeds, are of every evil the cleverest contrives.

Effects of Methamphetamine on the Human Body What Cases Have Been Seen to Prove this and How It Leads To Addiction Essay

Effects of Methamphetamine on the Human Body What Cases Have Been Seen to Prove this and How It Leads To Addiction Introduction Part A                   What effects does the over dependency to methamphetamine cause to the human body.                   Are there any cases that have been reported to prove this and if yes which ones are they? Methamphetamine is a powerful, highly addictive stimulant that is a bitter tasting white crystalline powder devoid of smell. In street language it is popularly known                   as ice, chalk, crystal or meth with high solubility in water and alcohol making it an easy target for packaging into various forms. Methamphetamine affects the central nervous system and once it is in the body system, it creates a short but intense rush and users start experiencing a sense of increased activity, decreased appetite, and strong feelings of well being, high energy levels and sense of more power with the feeling lasting from a period of 20 minutes to 12 hours. When the effects start to where off, the user is left with a feeling of drained helplessness and depression this effects leads to the user having a high craving for the drug to maintain the state of euphoria. This craving for a sense of well being, hyper activity sense of power is what leads to addiction. Addiction to meth amphetamine has to a large extent been classified as a moral issue by the public while to medical practitioners it has also gained weight as a medical issue.                   Methamphetamine causes development of side effects which are increased activity, euphoria and decreased appetite with methamphetamine being more potent because it passes through the blood brain barrier and enters the brain cells. The effects are more long lasting making it more dangerous on the central nervous system. It has been reported to have effects lasting as long as eight hours. This inquiry will focus mostly on the scientific research that has been carried out on methamphetamine addiction, its side effects and how it causes them and any remedies. Part B                   By the end of this learning process, the following objectives should be met. Reasons that lead to use of methamphetamine should be clearly understood. The various side effects should be well outlined and possible causes explained. Mechanisms involved and leading to methamphetamine addiction should be comprehended.                   Medically methamphetamine was developed for the treatment of nasal blockages and clearance of bronchioles in the lungs. Lately it has been used in low dosages for the treatment of attention deficit hyperactivity disorder and also in weight loss programmes but in a controlled manner and prescriptions is usually not refilled.                   Effects of methamphetamine vary and they mostly depend on the dosage type. For small doses, the drug causes strong and quick addiction, lack of sleep, increased blood pressure, pulses and respiration with decreased reaction times. This effects leads to a desire for more and in large doses, it causes convulsions, overheating of the body, and in more severe cases stroke and even heart attacks. The side effects are grouped into the following major categories (Methamphetamine in Jefferson County, 2008 p 3). Physical effects                   The most noticeable are muscle weakness, tremors and seizures dental decay, weight loss, anorexia, coughing, dry mouth , facial aging, brain damage kidney, heart and liver damage, skin sores and infection and also increased risk of stroke. Cognitive effects:                   This effects lead to decreased ability to recognize and recall words and pictures, make inferences manipulate information, learn from experience and users have the tendency to ignore irrelevant information Psychological effects:                   These effects are classified into two depending on the duration for short term effects; users experience increased sense of euphoria, high confidence and increased alertness. The users become more talkative, they are not bored easily and have an increased sex drive.                   Increased confidence Increased alertness Increased good mood Increased. Long term effects include increased aggression, lack of sleep; they become over anxious and are confused most of the time. Meth users become moody and they develop psychotic behaviours characterized by false delusions, they become paranoid and become suicidal.                   When ingested by pregnant women, the methamphetamine dissolves in the blood stream and is able to pass through to the fetus. The effects on the unborn children are diverse and so serious since they affect the normal development of the child. The most common effects are premature child birth and low birth rates for long time users, low birth weight since the mother does not eat enough food due to poor appetite and in most severe cases brain damage. Nutritionally, the baby is disadvantaged since the mother does not care a lot apart from craving for the next fix. Mechanisms leading to methamphetamine addiction                   Addiction to methamphetamine is caused by the drug’s pharmacology mainly how it is ingested, absorbed in the body, broken in the body and excreted (Otero et al., 2006 p. 4). The pharmacology of the drug is quite a complex process which involves the peripheral and central nervous actions. The drug belongs to the group of drugs known as amphetamines with a structure closely related to that of epinephrine norepinephrine and dopamine (Kish, 2008 p. 2).                   Due to its structure which is close to that endogenous neurotransmitters the drug is classified as a sympathomimetic drug and as such it interacts with sympathetic receptors of the central nervous system. Specifically, methamphetamine interacts with pre-synaptic receptors and induces effects by competitive antagonisms.                   There are different modes of methamphetamine usage and they determine how long the effects take to kick in and also increase the chances and easiness of addiction. When ingested the effects may take up to twenty minutes to be effected while I snorting the effects set in much quicker as fast as five minutes. The two routes of usage are not so much addictive. Highest rates of addiction have been reported when the route of intake was intravenous injection and lung inhalation through smoking. These last two routes potentiate risk of addiction since the drug is absorbed more rapidly in the brain. Effect on the central nervous system                   The amphetamines potent central nervous system appear as a result of the release of biogenic amines from the nerve terminals. This enhanced release of norepinephrine results in the anorexia effect of amphetamine and together with release of dopamine it creates a feeling of euphoria. When higher levels of dopamine are released to the mesolimbic system, it results in increased levels of serotonin which is responsible for mental disturbances and the psychotic behaviours.                   When the high dose of reaches the brain, it leads to a decrease in the levels of dopamine and serotonin and this is achieved through the activity reduction of the enzymes used in their synthesis mainly tyrosine dehydroxylase and tryptophan hydroxylase respectively. The following table shows a list of websites that were visited for the purpose of this research Title of report Website Retrival date Medication and behavioral treatments (2004) www.psattc.org11-11-2014 Children at clandestine methamphetamine labs: Helping meth’s youngest Victims(2006) www.ojp.usdoj.gov10-11-2014 NIDA Community Drug Alert Bulletin: Methamphetamine (n.d.). www.drugabuse.gov10-11-2014 Methamphetamine – Drug Facts 2005 www.whitehousedrugpolicy.gov11-11-2014 Parenting Children Who Have Been Exposed to Methamphetamine (n.d) www.orparc.org10-11-2014 The sites used for this study are from various government departments, and organizations that carry out various health and substances abuse researches. From the websites, they end with either gov. or org. meaning they are reputable websites. Hence, the information obtained from these websites is also reliable and thus they were considered for this paper. In addition, the sources have evidenced based reports where quantitative or qualitative research were used to write the reports thus making the data included in this paper very reliable and viable. Part C Data from various website sources on methamphetamine and journals published online was used to come up with this report. Table showing the various side effects for methamphetamine users Physical effects Cognitive side effects Short term psychological effects Long term psychological effects Weight loss Failure to recall pictures Increased good mood Mood disorders Kidney and heart damage Failure to learn from experience Increased alertness Lack of sleep and increased anxiousness Increased risk of stroke Decreased ability to make inferences Increased talkativeness Confusion and aggression Skin sores and infections Decreased ability to manipulate information Increased confidence Increases psychotic behaviour Tooth decay Increased sex drive Hallucinations and increased suicidal tendencies Increased transmission of HIV due to sharing injecting needles Table showing usage of methamphetamine in terms of age (a 2003 survey on methamphetamine users among college going children and non-college attending children obtained from NSDH, 2005). Ages/ grades Used at least once Used in the past year Used in the last 30 days College students 5.8% 2.6% 0.6% Young adults(19-28) 8.9% 2.7% 0.7% Table showing use of methamphetamine in USA (NSDH, 2005 n.p) Used at least once Used in the past year Used in the last 30 days 12+ YEARS 4.9% 0.6% 0.2% Table showing use of methamphetamine in school going children (NSDH, 2005 n.p) Grade Used at least once) Used in the past year Used in the last 30 days 8th 2.5% 1.5% 0.6% 10th 5.3% 3.0% 1.3% 12th 6.2% 3.4% 1.4% Part D                   Comprehensive data obtained from various government and non-governmental websites, show that methamphetamine abuse cuts across all ages and social classes with the high-risk groups being people with low self-esteem, social pressure such as weight loss to gain an athletic or modeling body, depression, and those traumatised. While continued abuse leads to addiction, amount and ingestion routes are also determinants with smoking and injection contributing greatly to addiction. Though used medically for nasal and bronchial blockages, its abuse is the main concern due to the resulting side effects and the damages it causes. Journal                   Methamphetamine side effects are as a result of it passing through the brain blood barrier into the brain cells, where its main action is to decrease extracellular monoamine neurotransmitters, especially dopamine, via interfering with their reuptake and promoting their release at the nerve endings (Fleckenstein, et al., 2007 p. 687). Dependency on methamphetamine is a serious issue with major medical, psychiatric and social economic impacts in the society (Lapworth, et al., 2009 p. 383). Withdrawal from methamphetamine also results in impaired social functioning, fatigue and aggressiveness and more craving for the drug. This menace affects most people and users should not be alienated but helped to overcome the vice by taking them to rehabilitation centres.                   While it has been used medically to solve medical conditions such as nasal and bronchial blockages, it misuse is the main problem. Methamphetamine abuse cuts across all ages and social classes with the main contributing factors being low self-esteem, peer pressure, social pressure, depressions and even people suffering from traumas. The resulting side effects vary from person to person but prolonged abuse results to both physical defects such as tooth decay, weak limbs due to poor appetite, damages of organs especially the heart, kidney and liver and also psychological effects. The psychological effects are usually aggressive behaviors which endangers their lives and of those around them and psychotic behaviors which leads them in committing suicide. References Fleckenstein A., E., Volz, T., J., Riddle, E., L., Gibb, J., W., and Hanson, G., R. 2007. New insights into the mechanism of action of amphetamines. Journal of Annual Review in Pharmacology and Toxicology. 47: 681–698. Kish, S., J. 2008.Pharmacologic mechanisms of crystal Methamphetamine. Journal of Canadian Medical Association, 178 (13):1679-1682. Lapworth, K., Dawe, S., Davis, P., Kavanagh, D., Young, R., Saunders, J. 2009. Impulsivity and positive psychotic symptoms influence hostility in methamphetamine users. Journal of Addictive Behaviours ,34: 380–385 Methamphetamine in Jefferson County. 2008. Methamphetamine in Jefferson County. Understanding the Impact of Methamphetamine Abuse: Issue Paper and Recommendations NIDA Community Drug Alert Bulletin. n.d. Methamphetamine. www.drugabuse.gov. Office of National Drug Control Policy. 2005. Methamphetamine. www.whitehousedrugpolicy.gov. Otero, C., Boles, S., Young, N. K., & Dennis, K., 2006. Methamphetamine Addiction, Treatment, and Outcomes: Implications for Child Welfare Workers. Substance Abuse and Mental Health Services Administration Center for Substance Abuse Treatment Substance abuse department. 2008. National Survey of Drug Use and Health: National Findings. Substance Abuse and Mental Health Services Administration. US Department of Justice. 2004. Children at Clandestine Methamphetamine Laboratories. www.ojp.usdoj.gov. Source document

Observation of a Toddler (Lifespan) Essay

Abstract I observed Harper, a 23 month old little girl that is full of energy. Also participating in the interaction with Harper was her mother and five year old sister, Mya. Harper is very friendly and outgoing. She is very interested â€Å"reading books† and loves to be read to. She enjoys helping her mother clean and do simple tasks. She seems to be very confident with and without her mother in her sight. Harper’s father is not actively involved in her life because he lives in another state. Observation of a Toddler 1. Harper is a 23 month old little girl. She is 34 inches tall and weighs approximately 27 pounds. She has blonde hair and blue eyes and a very pretty smile. 2. Harper’s gross motor skills are normative. She is able to walk, squat and run with ease. She can go up and down stairs one at a time all by herself and according to her mother she is â€Å"reasonably bowel trained† although she has nighttime accidents. Harper’s fine motor skills are also normative. She can throw a ball overhand, handle a spoon well, turns pages in her book and washes her hands. The skills Harper has are normative because they are in sync with other toddlers her age. Our book states â€Å"By 18-24 months, toddlers can walk quickly or run stiffly for short distance, walk backward without losing their balance, stand and kick a ball without falling, stand and throw a ball and jump in place†(Santrock, 2011, p. 129). a. Harper ZPD was in the upper limit. She had to be told to pull down her pants when she went to potty; but didn’t need to be told to wipe and pull her pants up. Her mother scaffolded by telling her what to do initially and letting her figure the rest out for herself. 3. Harper has mastered five substages. She is currently in Piaget’s sixth substage of sensorimotor development, Internalization of schemes. She loves to play with her kitchen and pretends to do dishes. She has learned this from watching her mother. She also engages in imaginative play with her sister. 4. Harper is very vocal and expresses herself very well. She has trouble with the L phenome and pronounces the letter L as a W. Example: She says wap instead of lap. She likes to listen to stories and responds with â€Å"what’s that?† and â€Å"Why†. She uses syntax. She understands the meaning of most words. Example: Her mother said â€Å"do you love mommy† and Haper replied â€Å"yes† the mother asked â€Å"how much† and Harper replied â€Å"sixty dollars†. 5. Harper had an easy temperament. She was very happy and easy to please. She was also easily redirected when her sister took her toy. 6. Harper was gender type was supported because she loves to wear dresses, play with dolls, loves the color pink, and loves princesses. While Harper is quite the girly girl she also likes to get dirty and kick the ball with her neighbor. 7. I would describe Harper as a securely attached child. When her mother left to run to the store to give me some alone time with her she seemed a little scared and wanted to go with her mother. Her mother was gone for approximately 15 minutes and Harper was fine after her mother was out of sight and didn’t seem to notice much when her mother returned. She continued to play with her toys and barely looked up. 8. When Harper hit her sister Harper’s mother used negative punishment to discipline her. She made her sit in a time out for two minutes and she was unable to play with her sister or her toys. She was also told if she hit her sister again she would have to go to bed immediately and would not be able to play with her sister for the rest of the night. Harper’s mother also used positive punishment by telling Harper that only mean girls hit and that she was being bad. At first, Harper responded by crying. However, she displayed compliance by sitting her in time out chair by herself and staying there until her mother told her that is was okay for her to get up. This combination of negative and positive punishment seemed to work as there no more episodes of bad behavior during my observation. 9. Harper is currently in the stage of Autonomy vs. Shame and Doubt. In this stage â€Å"The child is developing physically and becoming more mobile. Between the ages of one and three, children begin to assert their independence, by walking away from their mother, picking which toy to play with, and making choices about what they like to wear, to eat, etc†(McLeod, 2008, para. 4). Harper likes to pick out her own clothes and expresses that she likes dolls and the color pink and that she does not like to eat beans. She is on her way to achieving the virtue of will by expressing her likes and dislikes. Harper has mastered the previous stage of Trust vs. Mistrust and has achieved the virtue of hope. She is very comfortable with her surroundings and a very easy child. She does not appear to have a heightened anxiety or agitation even when her mother in out of her sight. She easily warms up to others and has a very sunny disposition. References McLeod, S. A. (2008). Psychosocial stages. Simply Psychology. Retrieved from http://www.simplypsychology.org/Erik-Erikson.html Santrock, J. W. (2011). Life-Span development (13th ed.). Ny, Ny: McGraw-Hill.

Why Do We as a Society Need a Criminal Justice System

Why do we (as a society) need a criminal justice system? Introduction As a society there is need for a criminal justice system, as it is essential to have laws throughout the population. We have these laws so people cannot use money or power to benefit themselves. The laws also establish that each person should understand their and everyone else’s rights and obligations within the community. The criminal justice system, is a system of laws and rulings which protect community members and their property. Therefore, the laws determine which acts are criminal and how the offender is punished. (Sallmann, P. nd Wills, J. 1984 Criminal Justice in Australia, Oxford University Press, Melbourne. ) The criminal justice system in Australia formed centuries ago, with new forms of punishments added along the way. From then till now Australian judges have interpreted, applied and developed these laws, the Australian parliaments have also added to them through legislation. (Sallmann, P. and W ills, J. 1984 Criminal Justice in Australia, Oxford University Press, Melbourne. ) Why we need a criminal justice system There are three main divisions in criminal justice system, which exists of Police, Courts, and Corrections. Firstly, Police have the responsibility to investigate and apprehend criminals. Secondly, Courts are responsible for fair trial and sentencing. Thirdly, Corrections are responsible for imprisonment and supervision. The main purpose of this system is to manage public safety. In Australia we have nine legal systems, comprising eight State or Territory systems and one federal system. Most of the administration of courts, the legal profession and legislation occurs in the States and Territories. Therefore, each State and Territory is responsible to carry out the laws and rulings for the criminal justice system. Attorney-General's Department (AGD) 1995, The Justice Statement, AGD, Canberra. ) The criminal justice system's goals are to ensure that legislation and the law is upheld at all times. For example, protecting the innocent, punishing the guilty, preserving order and peace and protecting victims from further anguish. Another goal the criminal justice system seems to be focusing on i s education for the public regarding crime and rehabilitation of offenders. This method is achieved by deterring offenders or preventing crimes from spreading. Therefore, the goals of the criminal justice system are to balance criminal activity and crime revention. There is an abundance of people, who think the criminal justice system is not really a system, and that it has always been flawed. It fails to deliver true justice and is expensive and incompetent in determining cases. On the other hand there are many people who firmly defend the system against such criticism, viewing it as only needing little change. As always, the truth lies somewhere in between the two arguments. The criminal justice system is subject to continual criticism. Many of its qualities, such as the wearing of gowns and wigs, are seen to imitate a system which is outdated, hiding in old traditions and rocedures and out of touch with the society of today. As a society we need to understand that the police alon e can’t overcome all crimes therefore, it can’t deal with every criminal. The criminal justice system introduced community based programs and institutions to help build safer communities. Examples of these programs and institutions are, Neighbourhood Watch and Community Corrections. Firstly, Neighbourhood Watch is a community based program, which aims to minimise crime within the community. This program requires both the community and the police working together to accomplish his goal. (Neighbourhood Watch, http://www. nhw. com. au/Home) Secondly, Community Corrections is an institution which manages and supervises offenders on community based supervision orders such as Probation, Parole, Home Detention, Community Work and Bail. This institution requires the community, Courts and the Parole Board to all work together, to achieve the optimum result. (Community Corrections http://www. nt. gov. au/justice/corrservices/community_corrections/index. shtml) The criminal justi ce system is a complex social tree, the branches of this tree combine social and economic causes. It is often these other causes that determine the crimes committed and the response of the criminal justice system. These creators of crime can be sorted into two main groups: environmental risk factors and individual risk factors. Environmental risk factors include the physical, social, family, community, economic, cultural and political environments in which an individual lives For example, higher rates of unemployment can have an impact on levels of crime, which in turn will affect all sectors of the criminal justice system. Individual risk factors include mental and physical health status, demographic and ocioeconomic characteristics, attitudes and beliefs, and lifestyles and behaviour. These individual risk factors must also be considered when looking at the broader context of the criminal justice systems. (The National Criminal Justice Statistical Framework, Jul 2001. ) Various researches have addressed different outlooks to explain why some people have a criminal tendency. Exa mples of these outlooks are by Cesare Lombroso and Sigmund Freud. Firstly, Lombroso states that criminals have stigmata, and that these stigmata consist of abnormal dimensions of the skull and jaw. Lombroso even claimed that different criminals have different physical characteristics which he could discern. (Cesare Lombroso. (2009). Secondly, Sigmund Freud hypothesized that the most common element that contributed to criminal behaviour was faulty identification by a child with her or his parents. The improperly socialized child may develop a personality disturbance that causes her or him to direct antisocial impulses inward or outward. The child who directs them outward becomes a criminal, and the child that directs them inward becomes a neurotic. (Sigmund Freud (1961). Conclusion For a society to work it needs to have a level of structure, that is applied and understood by everyone. Laws within the criminal justice system create that structure and regulate the way in which people and organisations behave. If we did not have a criminal justice system, there would be a lot of chaos, within the systems of management and crime control. Therefore, if there is no threat for punishment, the level of crime within the society could be quiet high. The major goals in criminal justice tend to be creating a helping hand in reducing crime, through bringing major offences to justice, or raising the communities confidence. Along with others the justice system works towards preventing crime or helping offenders turn away from committing a crime. (Goldsmith, Israel and Daly 2006) Therefore, the criminal justice system is to create balance throughout society. We as a society need this system, to protect people within our communities from crime and preventing crime. Is the system fair? No. But the criminal justice system can only be as fair as human beings are capable of making it. References 1. Sallmann, P. and Wills, J. 1984 Criminal Justice in Australia, Oxford University Press, Melbourne. 2. Attorney-General's Department (AGD) 1995, The Justice Statement, AGD, Canberra. 3. (Neighbourhood Watch, http://www. nhw. com. au/Home) 4. (Community Corrections http://www. nt. gov. au/justice/corrservices/community _corrections/index. shtml) 5. The National Criminal Justice Statistical Framework, Jul 2001. 6. Cesare Lombroso. (2009). New World Encyclopaedia. 7. Freud, S. (1961). The Complete Works of Sigmund Freud (Vol. 19). London: Hogarth. 8. Goldsmith, Israel and Daly 2006, Crime and Justice: An Australian Textbook in Criminology (3rd Edition) Sydney: Lawbook Company. Why Do We as a Society Need a Criminal Justice System? WHY DO WE AS A SOCIETY NEED A CRIMINAL JUSTICE SYSTEM? Introduction The criminal justice system is comprised of a basic formation, the law enforcement agencies, the courts, and the correctional services. This system has existed since ancient times and although the three facilities haven’t completely been replaced over the centuries, there has been a lot of change and amendment to how the system is used to investigate, deter, and keep order and control in today’s society. It is a fundamental part of our society and we know that comprehensive, effective, and nondiscriminatory implementation of criminal justice system powers is essential to ending violence, both for freeing individual and for ending the worldwide epidemic of violence against one another. Although the system has evolved over the years to adjust and accommodate people of different status, class and provide a multicultural aspect to society, just as any other system there will always be some impediments and inconsistencies such as, financial restraints, inequality, selective law enforcement and public influence such as media ideas and images of crime. Why we need a criminal justice system It would be unrealistic of people in society to believe every crime could be prevented and every criminal caught and incarcerated. Its however not unrealistic to expect to live in a safe society that is provided with equality, fairness, and is reliable and respected. Without the criminal justice system the entire society would disintegrate and it would be overrun with crime and wrong doing. The law enforcement, the courts and the correctional arms of the system each take on a responsibility to follow procedures laid down by the government, who determine what society needs more or less of at any particular time. From the data below (Government expenditure by sector 2004-2005) we can quite clearly see how the criminal justice system has changed in order to meet the needs of society; this is an example of how the government prioritises the needs of society at any particular time. The education sector of the chart is obviously the highest in priority which shows that government is now trying a different perspective as was used years ago by now educating the public and society on how to help prevent crime themselves and teaching parents how to help prevent their children from deviating against them, and becoming another statistic. Coming in second to education is the health expenditure which shows that there is quite a high need for medical and health attention for those that come in contact with the criminal justice system. The government is becoming more aware of the need for chances of rehabilitation for mentally ill and suicidal persons, where these issues are not now seen as a crime but now as a personal issue and the government is now taking it extremely seriously the need for a solution and not punishment to their mental states which may have led them to their criminal ways instead of punishing them for their illness. As we see community services are the next most important thing the government is seeing as a need in the criminal justice system. The law enforcement, courts and correctional facilities only deal with the law and order in society and maintaining social control, but without the community services (Eg: Housing, education, financial services, legal services) the people going into and coming out of the criminal justice system would have nowhere to go for support. The community services is a crucial element to the criminal justice system for the individuals of crime, the families and everyone affected, by providing the additional support needed. The system for punishment has changed many times over the decades the criminal justice system has been around, from corporal punishment (whipping, removing of hands for theft and even execution), to lighter punishments such as community services, probationary periods, and parole for less serious offences to prison terms for more severe offences. The less serious of offences such as vandalism by a juvenile will more than likely obtain a community service punishment to remove or fix the damage caused there by ridding the community of the vandalism and educating the convicted, in turn the convicted is less likely to reoffend. So in most cases such as theft, vandalism, and minor assault cases, if the case is finalised in court by conviction (typically by a defendant's entering a plea of guilty to the offence or to a less serious offence), the defendant may receive a non incarceration sentence such as parole, community service or probation. From this narrowing of cases Daly et al. (2006) p 275 found from a large number experienced by victims to a trickle of defendants convicted and sanctioned has the appearance of a funnel and saves resources and space in prisons and other correctional facilities for the more serious defendants. As the above pie chart (Composition of government expenditure on criminal justice 2006-2007) shows us the police services are at the head position of the overall expenditure of the three arms of the criminal justice system. The government is aware of the vast need for more funds into the policing sector, for the fact this arm is the division that provides the law and order and is out there addressing the issues that are affecting society and apprehending the criminals in, to ensure the criminal justice system continues to function in a fair and equally sufficing way. The police have moved to further advance their policing techniques, from general law enforcement to ‘Community policing’, which focuses more on ‘conciliatory rather than a coercive approach to police work’, which involves the community and individuals in playing a co-participatory role in the act of crime prevention. In conclusion the overall principle of the criminal justice system is to provide justice for everyone in society and to keep society safe and in order by convicting the criminals and rehabilitating them not to offend again, and to support them as the re-enter society. The criminal justice system works with other organisations to help prevent crime and bring those who to offend to justice and also educating society and keeping them involved in ways they can help. Even with the inconsistencies and impediments, without a criminal justice system, societies all over the world would be overrun with chaos and society would cease to function. In order to keep society smooth running and the people safe maintenance of the criminal justice system is vital for social order and control. References Composition of government expenditure on criminal justice [image] (2006-2007). Retrieved 26 December 2011, from http://www. aic. gov. au/statistics/criminaljustice. aspx Daly, Kathleen; Israel, Mark ; Goldsmith, Andrew John. (2006) Crime and Justice: A guide to criminology, 3rd Ed. Sydney: Lawbook Co. Ch. 13 Daly, Kathleen, â€Å"Aims of the Criminal Justice system† p275 Government expenditure by sector [image] (2004-2005). Retrieved 26 December 2011, from http://www. aic. gov. au/statistics/criminaljustice. aspx Perrone, S. , ; White, R. (2010) Crime Criminality ; Criminal Justice (1st Ed. ) Oxford: Oxford University Press Why Do We as a Society Need a Criminal Justice System? Why do we (as a society) need a criminal justice system? Everyday, society is the respondent to rules and procedures that shape the way we interact with one another. Perhaps the most defining rules and procedures are those that deal with criminality and criminal justice. This paper will firstly look at the goals of the criminal justice system and how the criminal justice system tries to achieve them. Secondly, this essay will examine how the criminal justice system functions and whether this is effective in achieving the goals it sets out. Perhaps the most obvious goal of the criminal justice system is to respond to crime. This goal is fulfilled through the apprehension of those who perpetrate crimes, and the subsequent punishment of these offenders. However, when looking at the full scope of the functions of the criminal justice system, it further aims to prevent crime and promote personal and community safety (Pink, 2007). In summary, the basic function of the criminal justice system is social control (Bryett, Crasswell, Harrison, Arch, & Shaw, 1993). Social controls dictate what behaviours are acceptable in society, so as to ensure the best interests of society as a whole are maintained (Bryette, et. al. , 1993). While the criminal justice system is not the only form of social control, it is perhaps the most obvious formal control. The government criminalizes activities and behaviours that are deemed to be harmful to society. This government then gives the criminal justice system the power and resources to enforce these laws and punish those who do not conform (Bryett, et al. , 1993). This formal control is used to reinforce informal social controls such as family, education, peers and mass media: which, on their own are generally quite effective social controls. However, informal controls alone cannot be relied upon to enforce criminal justice processes, therefore the state imposes the powers of the criminal justice system to regulate society. The Australian criminal justice system is based on the belief that all people are treated equally in the eyes of the law. Concepts such as separation of powers, judicial precedent and fair procedures are key to the Australian riminal justice system (http://www. dfat. gov. au/facts/legal-systems. html). In Australia, each state and territory governs its own set of criminal laws, enforcement, adjudicative and correctional systems (Earle, Sarre, & Tomaino, 1999), with the federal government making laws on trade and commerce, taxation, defense, external affairs, and immigration and citizenship (http://www. dfat. gov. au/facts/l egal-systems. html). While there are some central legal themes, this arrangement leads to differing definitions of offences and appropriate sentencing (Earle, Sarre, & Tomaino, 1999). Each of these state and federal governments are comprised of 3 separate branches of government: legislative, executive and judicial. The legislative arm of the government makes laws, while the executive government administers the laws, and the judiciary independently interprets these laws and applies them (http://www. dfat. gov. au/facts/legal-systems. html). This concept is known as the separation of powers, and was employed to prevent one group having the power to be judge, jury and executioner in the criminal justice process (Hayes & Prenzler, 2009). The criminal justice system is also made up of three core elements: police, courts and corrections. Police are the first response in the criminal justice system and are responsible for crime prevention and detection, maintaining public order and providing emergency assistance. They are also responsible for apprehending suspects to be processed through the next phase of the criminal justice system, the courts (Hayes & Prenzler, 2009). It is the role of the criminal courts to adjudicate cases brought before them. It is here that the guilt or innocence of the defendant is determined (Pink, 2007). If guilt is found, the defendant is moved on to the corrective services, which administers the sentence brought down by the court. This can result in being taken into custody, community work, or rehabilitation (Pink, 2007). While these three systems are connected to each other, they also have their own agendas, leading many to query the phrase ‘criminal justice system’ (Daly, 2006). Daly (2006) describes an accurate definition for the term ‘system’ as a collection of interdependent agencies’, each having its’ own function. Prenzler & Sarre (2009) note that the current criminal justice system shows very little systematic or authoritative co-ordination between the various agencies. This is mainly due to the fact that these agencies have differing aims. For example, the police perform necessary duties to capture and detain suspects, while the courts work to protect the rights of the defendant, in some cases going so far as to discredit the police if they fail to follow correct procedures (Daly, 2006). These differences sometimes lead to what is seen to be lenient sentencing, and can reduce public confidence in the criminal justice system (Hayes & Prenzler, 2009). However, while some people may believe that the components of the criminal justice system as we know it are contradictory and in some cases inefficient, the alternative would not protect people from the abuses of state power (Daly, 2006) through corruption, bias and a monopoly of power. As stated earlier, the aim of the criminal justice system is to prevent crime, respond to crime, punish crime and protect the community in a fair and just manor to all people. While the phrase ‘criminal justice system’ may cause debate about its accuracy in defining the criminal justice process that Australia adheres to, the concept of the criminal justice system is important to achieving the goals that it has set out. In fact, the same notion that encourages people to report that the criminal justice system is not a system, is the very notion that allows the criminal justice system carry out its’ objectives. The criminal justice system as we know it is a strong formal social control and, in conjunction with informal social controls, is essential to provide a moral and democratic society. References Australian Government: Department of Foreign Affairs and Trade. (2011). About Australia. Retrieved 20 December 2011 from http://www. dfat. gov. au/facts/legal_systems. html Bryett, K. , Crasswell, E. , Harrison, Arch, & Shaw, J. (1993). An Introduction to Policing: Vol 1: Criminal Justice in Australia. Sydney: Butterworths. Daly, K. , Isreal, M. , & Goldsmith, A. J. (2006). Crime and Justice: A Guide to Criminology (3rd Ed. ). Sydney: Lawbook Co. Prenzler, T. & Sarre, R. (2009). The Criminal Justice System. In H. Hayes. , & T. Prenzler. (Ed. ). (2009). An Introduction to Crime and Criminology (2nd Ed. ). New South Wales: Pearson Education Australia. Pink, B. (2007). National Criminal Justice Statistical Framework. Canberra: Australian Bureau of Statistics. Sarre, R. , & Tomaino, J. A. (1999). Exploring Criminal Justice: Contemporary Australian Themes. Adelaide: South Australian Institute of Justice Studies.

Accounting Principles and Practices Performed by Small Businesses in the Philippines

College of Business Administration Abstract: This research aims to gain the knowledge and awareness on the accounting practices done by small businesses. It aims to inform and learn about small businesses’ and their compliance to the standard practices of accounting in the Philippines, whether or not these businesses are following the basic accounting principles and what alternatives of accounting do they perform.And lastly, to provide recommendations to the businesses owners and other persons involved, on what accounting practice is more suitable for small businesses. Through the use a variety of reference materials, such as reference books, text books and internet sources, information related to the study has been compiled and put together to form the appropriate knowledge needed for the study.Through the findings, the researchers classified two types of accounting practices performed by small businesses: Formal Accounting, this accounting practice is based on the actual Phi lippine accounting standard provided by the IFRS, and a Semi-Formal Accounting, a combination of the IFRS accounting and the Single entry record system. Keywords: Accounting, Accounting Principles, Accounting Practices, Small Business, Small Business Accounting Introduction There are more than a million businesses spread throughout the Philippines.From high rising commercial entities in the big cities, to the smallest businesses found in the front yard of residential homes in rural or urban areas. Business can be defined as a person, partnership, or corporation that seeks to provide goods and services to others at a profit (Dias and Shah, 2009) Businesses are among one of the factors affecting the economic growth in the country. Generally, taxes and investments earned by these businesses, through the purchases of their consumers, are paid to the Government. Small and medium-scale enterprises (SMEs) play a significant role in developing economies.Among their contributions are as foll ows: (a) they address poverty by creating jobs and by increasing incomes; (b) they disperse economic activities in the countryside, and provide broad-based sources of growth; (c) they serve as suppliers and providers of support services for large enterprises; (d) they stimulate entrepreneurial skills among the populace; and (e) they act as incubators for developing domestic enterprises into large corporations. SMEs typically comprise the bulk of business enterprises in both developed and developing countries.They also employ a large segment of a country's workforce, and contribute significantly to national output (Habaradas, 2008) However, not all businesses contribute to the economic growth of the country especially for small independent businesses in private homes. Such examples are self-employed proprietors and street vendors whose businesses are not registered to the Bureau of Internal Revenue (BIR). Legally registered businesses (small businesses) on the other hand, contribute to the economic growth through payments of taxes collected by the Bureau of Internal Revenue.Such businesses record transactions or accounting information to keep track and allocate assets, liabilities and the owner’s equity. Through this accounting information, the owners will be able to allocate their assets for the expenses of tax payments. It may be said that the accounting practice is for formalities and usually performed by large business entities. However it is important for small businesses to apply the accounting practices in order to easily keep track and record important transactions especially those which concern large amounts of money.Accounting is important in achieving success in any business, especially a small one. Accounting is tied to the business’ financial well bing, without it, it will be hard to determine whether there is a positive or negative increase to the profit of the business. Accounting records must accurately reflect the changes occurrin g in the firm’s assets, liabilities, income, expenses and equity. The continued operation of a business depends on maintaining the proper balance among its investments, revenues, expenses and profit.Because profit margins are so critical to the success of a business, any decline should trigger an immediate search for the cause. Thus, the owner must rely on the accounting information to search this cause (Byrd and Megginson, 2009) The purpose of a business is to make a profit; proper business accounting helps determine how well the business runs. Accounting is the general process of tracking income and expenses and then using that data to examine the financial status of a business. (Strauss, 2005) The accounting practices performed by larger businesses are usually formal, specific and detailed and done by certified accountants.Small business accounting may be performed in various styles, with no formality and proper structure, and usually done by the owners themselves. A varie ty of accounting styles maybe derived from the informal accounting performed by small businesses. Some styles may have the same structure, making it similar to other businesses thus having slight uniformity. Review of Related Literature Small Businesses A small Business is any business that is independently owned and independently owned and operated, is not dominant in its field, and does not engage in many new or innovative practices.It may never grow large, and the owners may not want it to, as they usually prefer a more relaxed and less aggressive approach to running the business. They manage their business in a normal way, expecting normal sales, profits, and growth. In other words, they seek a certain degree of freedom and ideally a certain degree of financial independence. (Byrd ;amp; Megginson, 2009) Accounting Accounting is a service activity; Its function is to provide quantitative information, primarily financial in nature, about economic entities that is intended to be us eful in making economic decision.Accounting includes several branches, for example, financial accounting, managerial accounting, and government accounting. This statement deals with financial accounting for business enterprises, the branch of accounting that focuses on the general-purpose reports on financial position and results of operations known as financial statements. This Statement has two broad purposes: (A) to provide a basis for enhanced understanding of the broad fundamentals of financial accounting, and (B) to provide a basis for guiding the future development of financial accounting. n. d. , 1998) Financial statements are prepared and presented for external users by many entities around the world. Although such financial statements may appear similar from country to country, there are differences which have probably been caused by a variety of social, economic and legal circumstances and by different countries having in mind the needs of different users of financial sta tements when setting national requirements.The accounting conceptual framework, formerly known as the Framework for the Presentation of financial Statements by the IASC, serves as the foundation for the development of accounting standards by the International Accounting Standards board. It’s main objective is to narrow the differences in financial statements of different entities by harmonizing regulations, accounting standards and procedures relating to the preparation and presentation of financial statements. (Robles ;amp; Empleo, 2007) Structure of the Philippine AccountingThe Framework for the preparation and presentation of financial statements adopted in the Philippines is based on the International Accounting Standards Committee’s (IASC) Framework for the Preparation and presentation of Financial Statements. This was approved in the Philippines on January 26, 2000 by the unanimous vote of the members of the Accounting Standards Council (ASC). The ASC was the fun ctioning accounting standard setting body in the Philippines, when the Philippines decided to adopt the International Accounting Standards.The same Framework was upheld by the International Accounting Standards Board, when the latter succeeded the International Accounting Standards Committee in 2001. In the Philippines, the ASC was succeeded by the currently functioning Financial Reporting Standards Council (FRSC). The FRSC assists the Board of Accountancy in the latter’s function of adopting and promulgating the International Financial Reporting Standards. Thus, both the IASB and the locally functioning FRSC in the Philippines are guided by the same Framework. Robles ;amp; Empleo, 2007) The IFRS for SMEs The Philippine Institute for Public Accountants (PICPA) now recognizes the International Accounting Standards Board's (IASB) recently released International Financial Reporting Standard for Small and Medium-Sized Entities (IFRS for SMEs), as an official set of accounting sta ndards to be audited against. (Brozovsky, Christie & Hicks, 2010) The IFRS for SMEs was adopted in the Philippines effective January 1, 2010, and is known as the Philippine Financial Reporting Standards for Small-Medium Entities (PFRS for SMEs).The Philippine Securities and Exchange Commission (SEC) adopted a definition of â€Å"small and medium-sized entities† that includes a size criterion. As defined by SEC, an entity is an SME if: it is not in the process of filing its financial statements for the purpose of issuing any class of instruments in a public market and, it is not a holder of a secondary license issued by a regulatory agency, such as bank (all types of banks), an investment house, a finance company, an insurance company, a securities broker / dealer, a mutual fund and a pre-need company.The Philippines has been acknowledged by political scientists and economists as a newly industrialize nation. The country is experiencing rapid economic growth usually export -oriented and on-going industrialization. The Accounting Standards Council (ASC) is responsible for establishing and improving generally accepted accounting standards. Development of such standards are based on existing practices in the country, as well as statements and studies issued by other standard setting bodies like the International Accounting Standards Committee (IASC) and the Financial Accounting Standard Board (FASB).The ASC, which was renamed as the Financial Reporting Standards Council (FRSC) decided to replace its US-based standards with International Accounting Standards (IAS), later referred to as IFRS. The Philippines also adopted the International Financial Reporting Standards in 2005. It modified its accounting practices slightly to adjust to Philippine policies making the Philippine Financial Reporting Standard (PFRS), and the Philippine Accounting Standards (PAS).Businesses are fully aware of the changes from GAAP to IFRS, which now apply the new IFRS procedures , and modifications that were implemented taking effect in 2009. These companies are now preparing their financial statements in compliance with the PFRS. The Philippines has fully implemented the IFRS. In April 2010, The Philippines adopted IFRS for SMEs referred to as Philippine Financial Reporting Standard for SMEs. These standards can be used by an entity that is not a listed company, a large unlisted company, and a financial institution or public utility. (Ibarra & Suez-Sales, 2011)The International Accounting Standards Board ( IASB ) was established in 2001 as part of the International Accounting Standards Committee ( IASC ) Foundation. One of the objectives of the IASC foundation and of the IASB is: to develop, in the public interest, a single set of high quality, understandable and enforceable global accounting standards that are require high quality, transparent and comparable information in financial statements and other financial reporting to help participants in the world’s capital markets and other users make economic decisions.The IASB also develops and publishes a separate standard intended to apply to the general purpose and other financial statements of, and other financial reporting by, entities that in many countries are referred to by a variety of terms, including small and medium-sized entities (SMEs), private entities, and non-publicly accountable entities. That standard is the International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs).SMEs often produce financial statements only for the use of tax authorities or other governmental authorities. Financial statements produced solely for those purposes are not necessarily general purpose financial statements. (Alliance of Accounting and Auditing Researchers, n. d. ) Accounting Policies The IFRS for SMEs is indented for the use of small and medium sized entities (SMEs). Small and medium-sized entities are entities that do not have public account ability, and publish general purpose financial statements for external users.Examples of external users include owners who are not involved in managing the business, existing and potential creditors and credit rating agencies. Accounting policies are the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements. If this IFRS specially addresses a transaction, other event or condition, an entity shall apply this IFRS. However, the entity need not to follow a requirement in this IFRS in the effect of doing so would not be material.If this IFRS specifically address a transaction, other event or condition, an entity’s management shall use its judgement in developing and applying an accounting policy that results in information that is relevant to the economic decision-making needs of users, and reliable, in that the financial statements represent faithfully the financial position, financial performance and c ash flow of the entity; reflect the economic substance of transactions, other events and conditions, and not merely the legal form; are neutral, i. . free from bias; are prudent; and are complete in all materials respects. An entity shall select and apply its accounting policies consistently for similar transactions, other events and conditions, unless this IFRS specifically requires or permits categorisation of items for which different policies may be appropriate. If this IFRS requires or permits such categorisation, an appropriate accounting policy shall be selected and applied consistently to each category.An entity shall change an accounting policy only if the change is required by changes to this IFRS, or results in the financial statements providing reliable and more relevant information about the effects or transactions, other events or conditions on the entity’s financial position, financial performance or cash flows. (Alliance of Accounting and Auditing Researchers, n. d. ) Need of Accounting Information for Small Businesses In order to operate a business effectively, the owner should be informed as to the nature and amount of each asset, each liability, and the amount of owner’s equity.For purposes of planning and controlling business operations, the owner should also know when, why and how frequently changes occurs in the various assets, liabilities and the owner’s equity of the business. Without written records, business owners are not able to keep track of the nature and the amount of the assets, liabilities, and owner’s equity and the changes that occur in their composition. A good record keeping system is usually essential to provide the necessary information.This system of record keeping should show the effect of each transaction on the assets, liabilities and owner’s equity of the business. (Taylor, 2003) Proper Business Records There are several reasons (and advantages) for keeping good business records, an d many of them are a real a real advantage: (1) to show financial standings, (2) to help make important financial decisions, (3) to help control VAT – collecting it in and paying it out, (4) to help audit in certain cases, and keep the auditing costs down, (5) to discuss your financial position with other people.Unless the owners decide otherwise, there is no legal need for an annual audit of the records of a sole trader or a partnership. There is, however, a legal obligation for an annual audit of the accounts of most limited companies. There will be some expenses which are partly for business and partly for private purposes. Recording of business transactions also depends on the size of the business. There can be no hard and fast categories for size of a business. But obviously a national chain store will have a more sophisticated accounting system than a local trader with a market stall.The point at which more complicated records needed, will also depend partly on the type of trade. There are three types of entity commonly found running a business. These are: Sole traders, Partnerships and Limited Companies. Sole traders are persons owning the business which he is running in his own right. Since the person is trading in his own right he is personally responsible for any debts his business incurs. Partnerships are groups of people owning and running the business. It is the individuals in the partnership who are responsible for the partnership debts.Limited Companies are businesses which are owned by at least two people who may or may not also be involved in the day-to-day running of the business. The owners have a limited personal liability for the debts incurred by the company which is a separate legal ‘person’ or entity. The day-to-day running of a limited company is entrusted to its directors. The directors of a company may also be the shareholders. (Taylor, 2003) Businesses can also be classified into three broad categories: public co mpanies, private companies, and small businesses.The distinction between the latter two is the size of the company. Though small, these businesses are important in the aggregate as the major creator of new jobs. Small businesses also constitute a major source of clients for local and regional CPA firms. The need for accounting reports varies among the three classes of businesses. Accounting reports are used to comply with various government reporting requirements. Primary among these is the need to report a business's income, personal property, and payroll to the necessary tax authorities.The relative importance of different uses of accounting reports varies with the size of the business. (Brozovsky, Christie ;amp; Hicks, 2010) Accounting Principles and Practices Most businesses typically use one of two basic accounting methods in their bookkeeping systems: cash basis and accrual basis. While most businesses use the accrual basis, the most appropriate method for a company depends on the sales volume, whether or not you sell on credit, and your business structure. The cash method is the most simple in that the books are kept based on the actual flow of cash in and out of the business.Income is recorded when it is received, and expenses are reported when they are actually paid. The cash method is used by many sole proprietors and businesses with no inventory. From a tax standpoint, it is sometimes advantageous for a new business to use the cash method of accounting. That way, recording income can be put off until the next tax year, while expenses are counted right away. With the accrual method, income and expenses are recorded as they occur, regardless of whether or not cash has actually changed hands. An excellent example is a sale on credit.The sale is entered into the books when the invoice is generated rather than when the cash is collected. Likewise, an expense occurs when materials are ordered or when a workday has been logged in by an employee, not when t he check is actually written. The downside of this method is that payment of income taxes on revenue are made before actually receiving it. The accrual method is required if annual sales exceed $5 million and the venture is structured as a corporation. In addition, businesses with inventory must also use this method.It also is highly recommended for any business that sells on credit, as it more accurately matches income and expenses during a given time period. The cash method may be appropriate for a small, cash-based business or a small service company. (Leonsky, 1998) Accounting is the general process of tracking your income and expenses and then using that data to examine the financial status of your business. The basic accounting tool is the general ledger. It is the place where you keep track of all the business’ financial transactions.That information is then used to create financial statements such as balance sheets and income statements. (Strauss, 2007) An accounting system structures the flow of financial information to provide a complete picture of a firm’s financial activities. There are two types of accounting systems performed by small businesses: (1) the single-entry system and (2) the double-entry system. The single-entry record-keeping system is occasionally still found in the very small business. It is not, however, a system recommended for firms that are striving to grow and achieve effective financial planning.A single entry-system neither incorporates a balance sheet nor directly generates and income statement. A single-entry system is a check book system of accounting reflecting only receipts and disbursements. A double-entry system is a type of accounting system that provides a self-balancing mechanism in the form of two counterbalancing entries for each transaction recorded. It can be done with the record-keeping journals and ledgers found in most office supply retail stores. However, the relatively simple accounting softwa re programs designed for small firms are preferable. Longenecker, 2006) Conclusion Based on the information gathered by the researchers, the researchers have come up with a conclusion to the stated problem. The researcher has classified two types of accounting practice/principles performed by small businesses namely: Formal Accounting and Semi-Formal Accounting. Formal Accounting practice are based on the standards of the International Financial Reporting Standard for Small and Medium-Sized Entities (IFRS for SMEs) The IFRS for SMEs is indented for the use of small and medium sized entities (SMEs).Small and medium-sized entities are entities that are defined as not having public accountability, and do not publish general purpose financial statements for external users. The Semi-Formal Accounting practice is a combination of the Formal Accounting Practice (based on the IFRS for SMEs), and the Single-entry record keeping or booking keeping system. In the Single-Entry system, mostly pe rformed by small businesses, business owners record only the most important or essential transactions for the business which usually contain only the following: cash, accounts receivable, accounts payable and taxes.However, by performing this system, the owners still apply some of the standards given by the IFRS for SMEs. Most businesses however, perform only the Single-entry system. It is a much easier and convenient accounting practice that is preferable by the owners of small businesses because of its comprehensiveness in storing only the important accounting information needed by such businesses. Recommendation The Single-entry system, for most business owners, is mostly performed for its convenience and completeness. The researcher recommends, however, for the owners to apply the Formal accounting practice.The IFRS for SMEs, established by the IASB, was made specifically for small businesses to use. This accounting standard is best recommended for small businesses to attain uni formity among all other businesses alike. This will not only provide advantage to the owners but also to the users of the accounting information. It is still reminded that smaller businesses; such as vendors, sari-sari stores, restaurants or eateries; are not recommended to perform such complicated accounting practice but, they are still advised to record accounting information.The recommended accounting practice for such businesses is the Single-entry system. The researchers provide further recommendations toward the persons involved: 1. To the Business Owners of small businesses, they must obey and follow the accounting standards of the International Financial Reporting Standard for Small-Medium Entities (IFRS for SMEs), mentioned in this research, to attain uniformity among other small businesses which practice the accounting standard of the IFRS. 2.To the College of Business Administration and its faculty members, in which they can use this research as an instructional material or instrument in teaching their students about topics relating to the research. 3. To the Graduates of the College of Business Administration, who plans to have their own business or put up a small business; that this research may serve as a reference and as a guide for their first steps in being entrepreneurs. 4. To the Students of the College of Business Administration, in which they can use this research as a reference material to their academic studies.Bibliography 1. Alliance of Accounting and Auditing Researchers. (n. d. ). 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A comparison of the International