Pros and Cons of Genetically Modified Foods Essay

Our ancestors first cultivated plants some ten thousand years ago. They domesticated animals later and then selectively bred both plants and animals to meet various requirements for human food. Humans discovered natural biological processes such as fermentation of fruits and grains to make wine and beer, and yeast for baking bread. Manipulation of foods is not a new story, therefore. The latest agricultural discovery uses genetic engineering technology to modify foods. Farmers and plant breeders have been changing crop plants to improve characteristics such as size, resistance to disease and taste. Plants which grow well, have a higher yield or taste better are selected and bred from. This is still the most widely used technique for developing new varieties of a crop, and is limited by natural barriers which stop different species of organisms from breeding with each other. Genetic modification is very different to these traditional plant breeding techniques. Genetic modification is the insertion of DNA from one organism to another, usually by molecular technologies. Genetically Modified Foods (GMF) are animals or plants that have had genetic modification. This changes the characteristics of the organism, or the way it grows and develops. Jim Maryanski from the U. S. Food and Drug Administration, had the following to say in an interview published on the FDA’s website. ?There are hundreds of new plant varieties introduced every year in the United States, and all have been genetically modified through traditional plant breeding techniques–such as cross-fertilization of selected plants–to produce desired traits.? (Robin)Current and future GM products include:a)Food that can deliver vaccines – bananas that produce hepatitis B vaccineb)More nutritious foods – rice with increased iron and vitaminsc)Faster growing fish, fruit and nut treesd)Plants producing new plasticsIn so many respects, genetic modification is perfect for today’s society. It would help agriculturalists overcome all headaches associated with growing large crops, and basically tailor the food growth industry to mass consumption by the general population. The famous frost-resistant tomato example is perfect in illustrating this point. With a tomato that resists frost, the season for growing them would be longer and therefore a farmer would be able to produce more tomatoes in one year than they were able to do in the past. Gene technology not only gives us the potential to select the exact characteristics we want in an organism, but it also enables us to cross species barriers. For example, we can take an insecticide-producing gene from a bacterium and insert it into a plant, making the plant resistant to insect attack. This new-found ability to cross species barriers is what makes gene technology such a powerful tool. Producing enough food for the world’s population without using up all the available land is an enormous challenge. One solution is to develop crops that yield more with fewer inputs; that are more resistant to diseases; that spoil less during storage and transport; that contain more useful nutrients; and that can grow in agricultural land that has been degraded. Gene technology gives us the potential to do this. Genetically modified foods have been available since the 1990s. The principal ingredients of GM foods currently available are derived from genetically modified soybean, maize and canola. The first commercially grown genetically modified food crop was a tomato created by Calgene called the FlavrSavr. Calgene submitted it to the U. S. Food and Drug Administration (FDA) for assessment in 1992; following the FDA’s determination that the FlavrSavr was, in fact, a tomato, did not constitute a health hazard, and did not need to be labeled to indicate it was genetically modified, Calgene released it into the market in 1994, where it met with little public comment. Considered to have a poor flavor, it never sold well and was off the market by 1997. However, it had improved solids contents which made it an attractive new variety for canned tomatoes. Transgenic crops are grown commercially or in field trials in over 40 countries and on 6 continents. In 2000, about 109. 2 million acres (442,000 km? ) were planted with transgenic crops, the principal ones being herbicide- and insecticide-resistant soybeans, corn, cotton, and canola. Other crops grown commercially or field-tested are a sweet potato resistant to a US strain of a virus that affects one out of the more than 89 different varieties of sweet potato grown in Africa, rice with increased iron and vitamins such as golden rice, and a variety of plants able to survive extreme weather. Between 1996 and 2001, the total surface area of land cultivated with GMOs had increased by a factor of 30, from 17,000 km? (4. 2 million acres) to 520,000 km? (128 million acres). The value for 2002 was 145 million acres (587,000 km? ) and for 2003 was 167 million acres (676,000 km? ). Soybean crop represented 63% of total surface in 2001, maize 19%, cotton 13% and canola 5%. In 2004, the value was about 200 million acres (809,000 km? ) of which 2/3 were in the United States. In particular, Bt corn is widely grown, as are soybeans genetically designed to tolerate glyphosate herbicides. Future applications of GMOs include bananas that produce human vaccines against infectious diseases such as Hepatitis B, fish that mature more quickly, fruit and nut trees that yield years earlier, and plants that produce new plastics with unique properties. The next decade will see exponential progress in GM product development as researchers gain increasing and unprecedented access to genomic resources that are applicable to organisms beyond the scope of individual projects. Biologist Stephen Nottingham explains the risks of GMF:? Experimental trials with transgenic organisms are usually conducted strict regulations to minimize the potential spread of genetic material? Even given these regulations, however, no field trial can be said to be 100% secure. This was illustrated when flooding struck the American Midwest in July 1993 and an entire field of experimental insect-resistant maize was swept away in Iowa. ?once released accidentally into the environment, plant material may prove difficult to recover. (Bragi)Unique ecological risks have been associated with virus-resistant transgenic crop plants?leaving crops more vulnerable to virus attack and risking the spread of virus susceptibility to other plants. Genetically modified foods are unlikely to present direct risks to human health. There are two main areas of concern:a)The possibility of allergic reactions to genetically modified foods, andb) The possibility that bacteria living in the human gut may acquire resistance to antibiotics from marker genes present in transgenic plants. Proponents claim that a genetically-modified potato is as safe as one modified the old-fashioned way, through generations of selective breeding; biotechnology just gets the job done more quickly. Critics are concerned that mixing together genetic material from different species might produce unexpected allergic reactions in the person who eats or drinks it. For instance, if an individual consumer who is allergic to broccoli eats a banana that just happens to have a little broccoli DNA under the peel, that person might get sick. Some studies on animals indicate that consuming genetically-modified foods may cause allergic responses, compromise immune systems and inhibit organ growth, although no proven cases of widespread reactions have been definitively documented. Opponents of biotech foods want other questions answered, as well. Will re-engineering a plant or animal to serve a specific end, such as improving taste, decrease its nutritional value? Will consuming genetically-modified food products make a person more resistant to antibiotics, which are widely used to treat bacterial infections? Does consuming milk or meat from livestock that has been injected with growth hormones (a form of biotechnology that is different from genetic modification) subject consumers to early puberty, cancer, and other ailments? Since neither side has been able to provide definitive answers, the jury is still out on food safety; after all, genetic technology itself is barely decades old. So one can condense the issue into a single question: should we move forward with new technologies that might help provide higher crop yields, new and interesting types of food products, and more profits for the companies that own the technology; or play it safe and wait until we better understand the health and environmental consequences of manipulating life forms that took generations to develop? Multinational Corporations benefit because GMF can be very profitable. GMF have taken hold quickly because multinational corporations with the resources to make large financial investments in research and development can profit directly. Multinational companies can spread out the benefit and profit to many branches of their businesses. Many such corporations combine the following: an agrochemical company, a seed company, a pharmaceutical company, a food processing company and sometimes businesses involved with veterinary products. Developments in one part of the corporation can be used to sell products in another branch. Farmers benefit in the short term because they can grow and sell more crops with fewer problems due to weeds, pests, fungi or frost. The genetically modified seed is designed to resist these traditional enemies. Food processing companies benefit from a ready supply of raw food ingredients designed for specific processing needs. Genetically modified tomatoes and potatoes, for instance, have higher solid contents and yield more sauces and French fries. These foods take longer to ripen and rot. Thus less food is spoiled and more gets processed. Supermarkets benefit for the same reasons. The fresh produce lasts longer on the shelves and is more profitable. Consumers, to date, haven’t benefited. GMF have been developed for the convenience of the producer and processor. Yet they cost more to produce and the costs get passed along to the consumer. Eventually there will be some kind of designer novelty foods for shoppers to try. Nottingham adds that there are many other concerns including ethical questions involving animal welfare, whether DNA is actual life, and intellectual property rights and genetic resources from the Third World. (Bragi)The world’s poorest nations account for around 95. 7% of the world’s genetic resources. Traditional farming practices involve farmers retaining seeds, from the harvest of one year’s crop, for planting in the following year. This practice saves money on buying seed and in itself represents a continuous selection for yield and resistance to pests and diseases. However, with genetically modified seed, royalties are payable to the companies holding the patent for the seed. Under world trade agreement rulings, farmers have to make substantial royalty payments to multinational companies if they keep seed for replanting, even if the crop happens to be native to their particular country. Genetic engineering is a valuable new technology that can develop more plentiful and nutritious foods, with great potential benefits for humanity and the environment, and this new scientific discovery needs to be implemented as quickly as possible for humanitarian reasons. As with every new scientific technology, harmful side effects of genetic engineering are inevitable and great care should be taken in its implementation, including carefully controlled long-term tests on human health and environmental impacts. All genetically engineered foods have been thoroughly tested and demonstrated to be safe before they are released into the marketplace. However, this testing is typically conducted only on rats and other animals, by the companies involved. Very little of this research has been reviewed by independent scientists and then published in scientific journals. Genetically engineered foods are usually â€Å"substantially equivalent† to other foods, with no increased risk to human health, and no need for the lengthy and expensive human testing demanded of, for example, new food additives. However, the unpredictable disruptions in normal DNA functioning caused by genetic engineering can produce unanticipated and unknown side effects for human health, including unknown and unpredictable toxins and allergens, and these possibilities can only be definitively assessed through human testing. Genetic engineering is a scientific and technological process, and its evaluation and governmental regulation should be based on purely scientific and objective criteria. To have a purely scientific evaluation of genetically engineered foods, we need more science, especially human studies and environmental studies. Moreover, purely scientific assessment of genetic engineering ignores the fact that, for many people, food has cultural, ethical and religious dimensions that must also be considered. Alan McHughen, author of Pandora’s Picnic Basket: The Potential and Hazards of Genetically Modified Foods, in the introduction he states:†Make no mistake: I am in favor of an orderly and appropriately regulated introduction of some GMOs into the environment and marketplace, and I adamantly oppose others. There are good reasons to ban certain products of genetic technology, and good reasons to allow, with management, certain others; some may require no extraordinary regulation at all. If your opinion differs from mine after reading this book, I hope you will be able to justify, if only to yourself, why we disagree. My philosophy is to be skeptical, be critical, even cynical of claims by business interests, government agencies, and activist groups. But also keep an open mind and then decide for yourself. † (Internet 7)There? s no doubt that the GM food supply should be closely monitored and regulated, but that doesn? t mean it should all be banned. I believe that genetic engineering of plants, animals, and humans has much to offer as long as we are aware of potential benefits and side effects. And that? s true even for more traditional methods of farming, animal husbandry, and medicine. Work Sited:1. Cummings, Michael R. , and Williams S. Klug. Concepts of Genetics. New Delhi: Pearson Education, 2004. 2. Dubey, R. C. A Textbook of Biotechnology. New Delhi: S. Chand, 20063. Kumar, H. D. Modern Concepts of Biotechnology. New Delhi: Vikash Publishing House, 20034. Purohit, S. Agricultural Biotechnology. India: Agrobios, 20055. Purohit, S. Biotechnology: Fundamental and Applications. India: Agrobios, 2004Internet. Reference:1. Bragi, David. ?Food Savior Or Frankenfood? The Debate Over Genetically Modified Foods?. http://www. sfgate.com/cgi-bin/article. cgi? f=/gate/archive/2001/06/25/healthwatch. DTL2. Robbin, Adria. ?What Are We Eating http://serendip. brynmawr. edu/biology/b103/f00/web1/robbin. html3. Schultz, Norman. http://www. beyondintractability. org/essay/fact_finding_limits/. 4. Wikipedia Online Encyclopedia. http://www. wikipedia. org/wiki/genetic_engineering5. Wikipedia Online Encyclopedia. http://www. wikipedia. org/wiki/genetically_modified_food6.? Genetic Engineering: The Controversy?. http://www. genetic-id. com/prosncons/index. htm7. http://www. foodmuseum. com/issues. html.

Strategic Development of Management Accountant’s Role

Strategic Development on Management Accountant’s Role: The Impact on Costing and Budgeting Introduction The company’s existent state of affairs has alerted the demand for alteration and invention in the direction technics employed. Therefore, to assist inform future strategic determinations, a procedure of research and development has been initiated in order to reexamine current patterns and assess new techniques. This study addresses how the direction accounting ( MA ) function has changed within strategic determination doing context every bit good as how the usage of modern-day attacks to bing and budgeting can practically impact companies public presentation taking into history strategic direction. The altering function of MA within the context of strategic determination devising The direction comptrollers ( MA’s ) function has been traveling through alterations, consisting a diminution in the ‘scorekeeping’ function and, a corresponding addition in ‘business-consultancy’ functions ( Hopper and Scapens et al. , 2007 ) . It shows a alteration from a function as inactive manufacturers of fiscal information, to a more proactive function including active engagement in determination devising and a focal point on a broader set of information than merely entirely fiscal. Therefore, the MA’s function is altering from an administrative degree to the strategic one, i.e. from â€Å"bean counters† to â€Å"business partners† ( Paulsson, 2012 ) . Other faculty members support the altering function of MA, such as Burns and Baldvinsdottir ( 2007 ) who mention globalisation, displacements in engineering, accounting dirts, and corporate tendencies ; while Pierce and O’Dea ( 2003 ) supply a list of factors that inclu de, the grade of decentalisation of the accounting map, development of describing systems, corporate civilization, and debut of new MA tools. However, it is argued that MA’s function had expanded instead than changed ( Burns and Baldvinsdottir, 2005 ) . In fact, it is of import to retrieve the nucleus values of traditional accounting have ne'er truly disappeared ( Baldvinsdottir et al. , 2009 ) . The addition in competition and the outgrowth of more client focused markets have besides driven a alteration in MA function ( Cooper and Dart, 2009 ) . As a consequence, a downswing in gross revenues and an addition in costs could be partly due to non accommodating to those alterations fast plenty. A determination based on traditional accomplishments would non help directors in doing better strategic determinations and accordingly non viing with rivals who seem to hold developed their function. The fact that traditional MA accomplishments have merged with new 1s will add the concerns strategic success in the fast moving concern epoch ( Jarvenpaa, 2007 ) . The handiness of user friendly and analytical package has freed up infinite for the MA’s to execute more sophisticated undertakings such as strategic determination devising and develop the necessary ‘hard skills’ needed, which means going an analyst and concern spouse compared to a simple figure cruncher ( Pauls son, 2012 ) . With MA heading towards a ‘business partner’ type function ( Vaivio, 2006 ) , it has become common for direction comptrollers to be involved in countries such as strategic determination devising ( Sunarni, 2013 ) . Similarly, it is thought that by germinating the traditional function of merely supplying internal information to unifying this with external information, direction comptrollers can help directors more efficaciously when doing a strategic determination for the company ( Kidane, 2012 ) . Once a strategic determination has been made, a specific direction tool can be used to help in doing the tactical determination. In order to heighten the future economic value of the company ( Kaplan and Norton, 1996 ) the balanced scorecard ( BSC ) attack should be used, as it measures public presentation through strategic aims, which so drives betterment in merchandises and market development ( Kaplan and Norton, 1993 ) . It besides will let the company to utilize peculiar scheme to steer determinations at all degrees through communicating, and it can be used to accomplish single and company marks ( Kaplan and Norton, 1996 ) . The practical impact of modern-day attacks to bing and budgeting As a response to the challenges over environmental and internal procedure alterations within MA function, new techniques and constructs have been adopted. Those have helped MA’s to bring forth more elaborate and accurate methods, so that misdirecting signals associated with traditional methods were avoided ( Cooper and Dart, 2009 ) . However, a job associated with the debut of new attacks is that they are significantly more dearly-won to implement and run compared to traditional attacks as staff utilizing them will necessitate advanced preparation and new package will be required ; therefore, being avoided by little administrations ( Hansen et al. , 2009 ) . Although there are high costs associated with these attacks many houses have adopted these new attacks, proposing that the benefits overweigh the operating costs ( Hansen et al. , 2009 ) . An illustration of a modern-day budgeting attack would be Zero-based budgeting ( ZBB ) , which was introduced to get the better of restrictions of incremental budgeting ( Drury, 2012 ) . ZBB allows companies to prioritise and choose plans and degrees of attempt which best meet its aims ; ensuing in an intensive direction engagement in the budgeting procedure, coercing them to research options in budgetary determinations doing ( Dean and Cowen, 1979 ) . In fact, ZBB can advance efficiency as directors need to warrant their undertakings, promoting them to seek for the most efficient every bit good as cost-efficient solutions ( Rasmussen, 2003 ) . It is besides found to restrict the growing of disbursals in the company, unlike those who use traditional attacks, and to arouse the engagement of more line directors in the budget procedure ( Dean and Cowen, 1979 ) . Similarly, the company would profit by following throughput accounting as it is a step of public presentation ( Gregory et al. , 1995 ) and is a time-based costing technique which applies the theory of restraints ( Drury, 2012 ) . It would maximize the company’s ends as the technique focuses on the companies restraints ( Dean and Sharfman, 1996 ) by hiking net incomes sustainably and run intoing the company’s strategic aims ( Gregory et al. , 1995 ) . It encourages determination devising to be communicated on an organizational footing advancing a positive alteration within the administrations civilization. Although the company, by utilizing this technique, can accomplish short term net income maximization ( Dean and Sharfman, 1996 ) with a ‘short term determination horizon’ , it would non profit in the long term because long term net incomes are non sustained ( Robinson, 1990 ) . Activity based costing ( ABC ) was developed in order to battle the restrictions that the traditional technique of soaking up bing carried. This new technique will help the company in bettering strategic determination procedure by bring forthing elaborate and accurate information as it uses a greater figure of cost Centres and different types of cost drivers ; guaranting that misdirecting signals associated with traditional costing methods are avoided ( Drury, 2012 ) .Impacting the firm’s profitableness as it eliminates costs and losingss linked to unprofitable merchandises, services and clients that fail to heighten the worthiness of the house ( Drury, 2012 ) .According to Kennedy and Afflek-Graves ( 2001 ) , it provides a good footing for future hard currency flow projections, which in bend aid houses to take investings in value-added activities and increase stockholders value. Harmonizing to Chea ( 2011 ) , ABC recognises the relationships each driver has with a merchandise or activity ; therefore, bettering merchandise cost truth. This gives the direction of an administration a clear image on chances to cut down costs ( Kaplan and Norton, 2001 ) . ABC has been shown to better firms’ public presentation in market and accounting related steps as it gives directors a better apprehension of cost/resource direction ( Lambert and Sponen, 2011 ) . A survey conducted on UK houses found that the houses utilizing ABC had shown to surpass matched non-ABC houses by 27 % and that ABC adds value to houses through better cost controls and plus use ( Kennedy and Afflek-Graves, 2001 ) . It provides the company with critical information about which services make demands on which duty Centres and functional sections, assisting to place which services add value to the company ( Jabbour, 2009 ) . However, it has been reported that ABC still does incorporate major subje ctive allotments which restricts the truth of it cost information ( Cooper and Kaplan, 1992 ) . Kennedy and Afflek-Graves stated that â€Å"the end of ABC is to increase net incomes, non to obtain more accurate costs† ( 2001 ) . The development of ABB has shown to be an betterment from traditional methods by puting more realistic budgets and besides, improved designation of resource demands. It has besides helped to increase the accent and truth of budget end products ( Huynh et al. , 2003 ) . ABB has shown to be more effectual in pull offing costs as it presents a model which allows a company to calculate out the sum of resources that are required to accomplish the budgeted degree of activity ( Huynh et al. , 2013 ) . This allows them to do appropriate accommodations during the budget scene stage ( Drury, 2012 ) .This will assist the company make up one's mind what activities should be undertaken in order to run into budgeted production and gross revenues volume. ABB provides critical information in greater item which will assist steer direction comptrollers make right determinations on how much resources should be allocated to each activity, i.e. a more precise manner to project future costs ( Atkinson et al. , 2008 ) . Once this method has been adopted the company will be able to interpret its vision into scheme with determinable marks in order to make value, which includes disbursals, net income borders and productiveness addition, every bit good as cost of capital decreases ( Huynh et al. , 2013 ) . Therefore, it can be used for companies’ efficiency and effectiveness rating. However, it merely accentuate cost management’ control and be aftering intent ( Blocher et al. , 2005 ) . When a company uses ABC and ABB at the same time it normally develops an activity based operational method i.e. activity based direction ( ABM ) , which consequences on an homogenous working environment ; therefore, easing communicating and helping as an effectual theoretical account for strategic decision-making ( Huynh et al. , 2013 ) . By implementing ABM the company is utilizing a strategic cost direction system looking at cost and procedure dimensions for cost decrease ( Blocher et al. , 2005 ) . The use of ABM additions company’s profitableness and fight every bit good as improves operational control because it distinguish value-added from non-value added costs by analyzing managers’ undertaken actions on an activity based base ( Huynh et al. , 2013 ) . Decision Having exposed MA’s to new countries, specifically in the country of concern direction, is doing their function more proactive when it comes to determination devising. Therefore, words like concern and spouse are cardinal as directors and MA’s are going bonded together to do a stronger squad and heighten strategic determination devising. Strategic direction is an of import country which should be developed within this fabrication company ; therefore, BSC should be implemented as it would give the company a strategic acquisition capacity, through roll uping feedback and proving the company’s scheme before doing determinations. It is clear that the debut of modern-day attacks to bing and budgeting have significantly impacted organisations operations, particularly on the function of MA’s within context of strategic determination devising. If the company stop up by utilizing ABC system for product’ costing, it should besides build an activity based budgeting and direction for efficiency intent, as a strategic determination. Therefore, the acceptance of an activity based direction line would give directors a clear position of the companies’ consequences taking directors to run control and do strategic determinations. Contemplation This whole group work was a challenge. Everything started when we are non in our original assigned groups and we end up together after a strategic move by coachs to apportion pupils by attending. We started working under force per unit area ; we were two hebdomads behind other groups and have non worked together antecedently made it even more hard as we did non cognize how to move with each other. When get downing we agreed to work in every point increasingly together, which was decidedly non a reasonable determination as we were already late. All that issues were originating because we wanted to b democratic and allow everyone hold equal authorization in the group, which was taking to inefficiency in organisational degree, task assignment degree and deadline conformity degree. We finally noticed that, ensuing on one of the member self-entitled herself as the leader and started delegating undertakings and making deadlines. We managed to complete the work but it would be better if we had worked determined place from the started. We have learned that leading is a cardinal point for teamwork. Mentions Atkinson, A. , Kaplan, R. , Matsumura, E. and Young ( 2008 )Management AccountingPeking: Tsinghua University Press. Baldvinsdottir, G. , Burns, J. , Norreklit, k. and Scapens, R. ( 2009 ) The direction accountant’s function,Fiscal Management( July/August ) . pp. 34–35. Blocher, E. , Chen, K. , Cokins, G. and Lin, T. ( 2005 )Cost Management: A Strategic Emphasis. 3rdEd. McGraw-Hill. New York. Nathan birnbaums, J. and Baldvinsdottir, G. ( 2005 ) An institutional position of accountant’s new functions: the interplay, of contradictions and practice.The European Accounting Review. 14, ( 4 ) . pp. 725–58. Nathan birnbaums, J. and Baldvinsdottir, G. ( 2007 ) The altering function of direction comptrollers, in T. Hopper, D. Northcott and R.W. Scapens,Issues in Management Accounting3rd ed. , Pearson Education, Harlow. Chea, A. ( 2011 ) Activity-based bing system in the service sector: A strategic attack for heightening managerial determination devising and fight.International Journal of Business and Management[ online ] . 6 ( 11 ) , pp. 3-10. [ Accessed 12 March 2014 ] . Cooper, P. and Dart, E. ( 2009 ) Change in the direction accountant’s function: drivers and diverseness. School of Management. University of Bath. Working Paper Series. Dean, B. and Cowen, S. ( 1979 ) The usage of zero-base budgeting in industry: some observations ‘ .Interfaces. 9, ( 4 ) , pp. 55-60. [ Accessed 1 Mar 2014 ] . Dean, J. and Sharfman, M. ( 1996 ) Does determination procedure affair? A survey of strategic decision- doing effectivity.Academy of Management Journal[ online ] . 39, ( 2 ) , pp.368-396. [ Accessed 2 March 2014 ] . Drury, C. ( 2012 ) Management and cost accounting.8Thursdayerectile dysfunction. Andover: Cengage Learning. Gregory, M. and Neely, A. and Platts, K. ( 1995 ) Performance measuring system design.International Journal of Operations and Production Management[ online ] . 15 ( 4 ) , pp. 80-116. [ Accessed 3 March 2014 ] . Hansen, D. and Mowen, M. ( 2003 ) Cost direction: accounting and control. Peking University Press. Hansen, D. , Mowen, M. and Guan, L. ( 2009 ) Cost direction: accounting and control. 6th erectile dysfunction. United States of America: Cengage Learning. Hopper, T. , Scapens, R. and Northcott, D. ( 2007 )Issues in Management Accounting. Harlean carpenter: Financial Times Prentice Hall. Huynh, T. , Gong, G. and Huynh, H. ( 2013 ) Integration of activity-based budgeting and activity-based direction.International Journal of Economics, Finance and Management Sciences.1, ( 4 ) , pp. 181-187. Jabbour, M. ( 2009 ) The Impact Activity-based Costing as a Management Accounting Technique on Insurance Companies ‘ Performance. [ on-line ] . [ Accessed 10 March 2014 ] . Jarvenpaa, M. ( 2007 ) Making concern spouses: A instance survey on how direction accounting civilization has changed,European Accounting Review. 16, ( 1 ) , pp 99–142. Kaplan, R. and Norton, D. ( 1993 )Puting the Balanced Scorecard to Work[ online ] . Boston: Harvard Business School Publishing. [ Accessed 13 February 2014 ] . Kaplan, R. and Norton, D. ( 1996 )Using the Balanced Scorecard as a Strategic Management System[ online ] . Boston: Harvard Business School Publishing. [ Accessed 21 February 2014 ] . Kaplan, R. and Norton, D. ( 1996 ) The Balanced Scorecard: Translating Strategy Into Action [ online ] . Boston, Mass: Harvard Business School Press. [ Accessed 5 March 2014 ] . Kaplan, R.K. and Norton, D.N. ( 2001 )The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment[ online ] . United States of America: Harvard Business School Publishing Corporation. [ Accessed 12 March 2014 ] . Kennedy, T.K. and Afflek-Graves, J.A. ( 2001 ) The impact of activity-based bing techniques on house public presentation.Journal of Management Accounting Research[ online ] . 13, pp. 19-45. [ Accessed 10 March 2014 ] . Kidane, F. ( 2012 ) Decision Making and the Role of Management Accounting Function – A Review of Empirical Literature. Radix International Journal of Banking, Finance and Accounting. 1, ( 4 ) . Lambert, C. and Sponen, S. ( 2011 ) Roles, authorization and engagement of the direction accounting map: A Multiple Case-Study Perspective. The European Accounting Review. Neely, A.N. , Bourne, M.B. and Adams, C.A. ( 2003 ) Better budgeting or beyond budegting? .Measuring Business Excellence[ online ] . 7 ( 3 ) , pp. 22-28. [ Accessed 10 March 2014 ] . Paulsson, G. ( 2012 ) The function of direction comptrollers in new public direction.Financial Accountability & A ; Management.28, ( 4 ) , pp. 378 — 394. Pierce, B. and O’Dea, T. ( 2003 ) Management accounting information and the demands of managers-Perceptions of directors and comptrollers compared.The British Accounting Review.35, ( 4 ) , pp. 257-290. Rasmussen, N. ( 2003 )Procedure betterment for effectual budgeting and fiscal coverage. Hoboken, N.J. : Wiley. Robinson, M. ( 1990 ) Contribution border analysis: No longer relevant/ strategic cost direction: The new paradigm.Journal of Management Accounting Research 2[ online ] . 9 ( 4 ) , pp. 1-32. [ Accessed 4 March 2014 ] . Sunarni, C. ( 2013 ) Management Accounting Practices and the Role of Management Accountant: Evidence from fabricating Companies throughout Yogyakarta, Indonesia.Review of Integrative Business and Economics Research.2, ( 2 ) , pp. 616-626. Vaivio, J. ( 2006 ) â€Å"The Business Controller, Non-Financial Measurement and Tacit Knowledge† .The Finnish Journal of Business Economics. 2, pp.194-212.

Nation of Kazakhstan Essay

Kazakstan, officially the Republic of Kazakhstan is one of the 15 countries that where created when the U.S.S.R. divided in 1991. As of 1995 Kazakhstan had an estimated population of 17,377,000, Kazakhstan is 1,050,000 sq. miles and is located in central Asia. It borders Russia in the north, China in the east, Kyrgyzstan, Uzbekistan, and Turkmenistan in the south, and the Caspian Sea and European Russia in the west. Astana is the capital and Almaty is the largest city. The national religion is Muslim. The Kazakhstanian government is lead by an executive president, who is elected by popular vote. Kazakhstan has several major land features. It consists mainly of flatland and desert, and has low or irregular rainfall; there is a high mountain belt in the southeast (2,100 miles long). It also is a region of drainage: The Syr Darya, the Ili, the Chu, and other rivers drain into the Aral Sea and Lake Balkash. Although Kazakhstan is largely arid, its steppes work well to accommodate both livestock and grain production. Wheat, cotton, sugar beets, and tobacco are the main crops. The raising of cattle and sheep is also important, and Kazakhstan produces much wool and meat. In addition, there are rich fishing grounds, famous for their caviar-producing sturgeon in the Northern part of the Caspian Sea. All this works well for the country’s economy. Other large natural resources that come out of Kazakhstan are: natural gas, iron ore, manganese, chrome, lead, zinc, silver, copper, nickel, titanium, bauxite, and gold. Also the Irtysh River hydroelectric stations are the country’s main source of power. Out of all the nations that came out of the U.S.S.R. Kazakhstan is one of the richest, both economically and naturally.

Politics of Int. Law - humanitarian intervention and human rights Essay

Politics of Int. Law - humanitarian intervention and human rights - Essay Example The interference in an independent state by another with the aim of ending or decreasing affliction within the first state is considered as humanitarian intervention. The suffering may be of civil war, hunger or genocide. Humanitarian intervention should not invade the state, nor change the state's territorial integrity but with the intention to reduce the suffering of civilians in that state. The humanitarian intervention is justified primarily by its moral and ethical approach towards human sufferings such as civil war, hunger or genocide. This idea is emphasized in the ‘Universal Declaration of Human Rights’ written in 1948 and empowered United Nations Security Council, a super-national body, to act and protect the human rights. The United Nations Charter forbids nations from attacking other independent states in the pretext of solving the human rights violations. Such incidences of humanitarian military interventions by strong powers or coalitions with the intentions of their own geopolitical interests are not uncommon in the world history.

Expressions of Feminism Essay Example | Topics and Well Written Essays - 1000 words

Expressions of Feminism - Essay Example The ideological roots of feminist movement are found in France since it was a French noble woman who in 1610 made the earliest attempt of engaging females in conversation with men and voice their thoughts. Initial feminist thought was framed as â€Å"querelle des femmes- question of women† and education, social mobility and marriage remained key issues. (LeGates, 2012) Social progress for feminists intensified in 18th century during the Age of Enlightenment and the Age of Reason. Improvement in intellectual current encouraged the realisation that all social and cultural institutions are a product of human efforts not divine and thus, asking for changes would not affront God. Concept of women’s freedom advanced after the 1774 Revolutionary War and 1789 French Revolution. Although these were male-focused but mobilized females too and laid the groundwork for feminist struggle. (LeGates, 2012) Modern feminism seminal â€Å"Vindication of the Rights of Women† by Mary Wollstonecraft formally started the struggle for female rights in 1792. Education and freedom were key areas of concern during this time. Gradually, feminism movement spread to Asia as well generating diverse expressions of feminism. (LeGates, 2012) For western feminists’ the regressive practices of patriarchal society and subjugation of females at all forums were issues of great concern. Feminist perspectives and demands shifted according to circumstances and are labelled as feminism’s first, second and third waves. Literature, movements and propaganda remained common forms of expressing discontent throughout the three waves. First wave was raised in late 19thcentury;gaining independence from domesticity cult and obtaining legal/political rights dominated this era because women had little independence in aspects like marriage, education, property, childbirth and work. Suffrage Movement

Airbus Business Plan Essay Example | Topics and Well Written Essays - 2000 words

Airbus Business Plan - Essay Example AS), it leases and finances about 1,680 owned and managed commercial aircrafts and serves over 230 customers in over 75 countries around the world (GE Capital Aviation Services). Results, analysis and discussion We think that a joint venture with GE is a mutually beneficial partnership today and into the future. Strategically each partner will be able to increase business volumes and serve more customers. The partnership has to be focussed on innovation in new cost-efficient aircrafts and lighter but able to do the same work or even higher. World economic crisis impacting the world did not spare the industry as revenue streams thinned, passenger numbers dwindled or stagnated growth making airlines use innovative ways to remain in operation. This is expected to be short-term, but passenger growth is expected to pick and grow at an average of 4.7% in the period under industry forecast. Growth is expected to double the passenger numbers in all routes (Airbus S.A.S. 2009). Competitors in the industry are applying the latest technology in aircraft manufacture to make lighter aircrafts consuming less fuel. Our venture will focus towards innovation to counter the stiff competition by making compatible engines towards this end. Research and development (R&D) are crucial in attaining this goal alongside partners such as GE. Airlines in the world buying planes from us have been finding problems in servicing and repairing planes. This forced them to fly in technicians from either our company or GE, or fly the plane to our factory to be repaired. GE has been investing in setting local repair and servicing centres in the countries where airlines have major operations. We believe this is the best strategy to be closer to clients offering them first-hand services and appropriate...Competitors in the industry are applying the latest technology in aircraft manufacture to make lighter aircrafts consuming less fuel. Our venture will focus towards innovation to counter the stiff c ompetition by making compatible engines towards this end. Research and development (R&D) are crucial in attaining this goal alongside partners such as GE. Airlines in the world buying planes from us have been finding problems in servicing and repairing planes. This forced them to fly in technicians from either our company or GE, or fly the plane to our factory to be repaired. GE has been investing in setting local repair and servicing centres in the countries where airlines have major operations. We believe this is the best strategy to be closer to clients offering them first-hand services and appropriate technical advice. This will enable the airlines to cut repair costs, downtime and turnaround time hence making more money. R&D at GE has enabled them this far, to produce another state-of-the-art advanced environmentally compatible technology GP7200 engine for Airbus A380. The engine is technically advanced fit for the world biggest wide-body planes (GE Aviation 2012). Continued research is imperative in the area of carbon emission and sound pollution to reduce green house gas emissions. The industry estimates that over the last forty years, carbon emission and aircraft fuel burn has been reduced by 70% while noise pollution has been reduced by about 75%

See the attachments Assignment Example | Topics and Well Written Essays - 2500 words

See the attachments - Assignment Example The incoming research will investigate workforce diversity in light with establishing parameters surrounding it. The report is defragmented into three key sections and a secondary section. The commencing secondary section- rationale of the study- will justify why it is important to engage in these studies. As well, the section will incorporate two key theories to support the study. The first primary section, Workforce Diversity will assess what is known about the discipline. The midsection will propose a Personal Development Plan. The last section will clarify on the learning outcomes of the PDP. There have been growing debates on the extent of diversity in organizations. Primarily, critical attention is accorded to whether organizations are affirming Corporate Social Responsibilities (CSR) in affirming to diversity. Diversity concerns stretch valiantly with gender, race, sexual orientation and physical abilities being the most visited roles. Rice (2015, p. 93) establishes that diversity might be identified as an important goal for the workforce by affirmative action, which might show positive results, but not everyone may benefit from the sometimes blunt methods applied to achieve it. Convincingly, although developing practices increase the relevance of the diversity in the organization, different groups seems to benefit more than others. The rationale for such studies is projected by the fact that not much has been done in the field of diversity. A crucial theory in these studies is Social Identity Theory. Social Identity Theory can be identified as a mixture of people with the different group identified within the same social system. Intergroup perspectives have been one of the major frameworks for understanding human interactions in a wider organizational context. The category of being perceived by others belonging to a given social category is nullified at this point. In relation to the theory, Guajardo (2014,

Managing capability Essay Example | Topics and Well Written Essays - 3000 words - 1

Managing capability - Essay Example The organizational capabilities are the typical analysis and assessment of the skills, potentials and the effort exhibited by the employees in the firm. The capabilities have the complete evaluation of the employees and the resources for the assurance of profitability and productivity. The organizational capabilities depend on the achievement of the organizational goals effectively and efficiently. The organizations play a vital role in routing these capabilities and they are the result of the interlinked routings. The analysis of the task is at ease in comparison with the creation of capability. The analysis starts with the questions related to the functioning, activities performed and the current performance. â€Å"The field of strategic management deals with understanding the ways how firms achieve competitive advantage and how they create superior value.† (Arndt, 2008). In this study the main aim is to identify the capability and how it is related to the competitive advant age, different tools and the frame work. The organization that is analyzed is Toyota, where the task is to identify the different capability and the contribution to the competitive advantage, and analyzing the different functional areas of them. â€Å"Toyota believe the potential for growth in our industry is extremely promising.† (Psabilla, 2007). The competitive advantage of the firm is the dependency of the firm on the revenue and the profitability of the firm. A firm is said to own competitive advantage when profit of the firm is greater than the average revenue. The aim of any business unit is to have a sustained competitive advantage. This is shown in fig-1 According to Michael porter, competitive advantages are of two types; they are the cost advantages and the differentiation advantages. The cost advantages are those when the firm is capable of marketing and selling the products with the same

Business Ethics Essay Example | Topics and Well Written Essays - 1500 words - 14

Business Ethics - Essay Example My assessment of the strengths of utilitarianism is that it is simple and provides a straightforward manner of an ethical decision making of minimizing pain to the users and to the others and that, the principles put forth are applicable in the society. Deontology makes a moral action through focusing on adhering to moral rules (Boylan, 2014). The right choice is when the moral rules dictate that it is right and has no place for subjectivity while the wrong choice is which is not morally accepted by the set moral rules and it is believed to be wrong. The argument that can be fronted by deontologists is that adherence to moral duty may lead to an action that ought to have been considered immoral, but if the right motivations led to the decision, the action is considered moral. Actions are not considered based on their consequences, but the rightness or wrongness of an action based on moral rules of behavior guiding the decision. The main strengths of deontology are ability ti make concern to family, friends, and relatives, use of moral standing, and better performance of one’s duties. Ethical Intuitionism believes in the existence of moral beliefs that are discovered through intuition and through intuitive awareness, one decides on the wrongness or rightness of a choice through assessing these moral values and beliefs (Boylan, 2014). The argument in this case would be the choice of an action was based on the intuitive moral beliefs of a person that the decision was morally right. The main strengths of intuitionism are that it allows individuals to answer issues instantly and clearly, is dependent on human nature and is very simple. Virtue ethics emphasizes on the person and not the action where a right action is the choice that could be taken by a virtuous person with the wrong action being the action that a non-virtuous person would take. The argument would be that the action

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

Reflection - Essay Example The challenges come from in diverse forms, from the selection of specific topics to satisfy each academic need, to preparations for preliminary drafts taking into account critical elements that need to be incorporated in essay writing. Aside from the crucial requisite to perennially observe correct grammatical rules, to ensure that the detailed objectives for the essay are attained, there is this relevant element of writing the essay with the intended audience to be taken into consideration. Particularly for the purpose of this reflective essay, I have to bear in mind that I relay the improvements and transformations noted from personal perspectives on these various literary works written during the course. Essays that required a comparative analysis of a situation, of personalities, or of themes (of which I compared two Batman movies) assisted in developing analytical skills that required making in depth assessments of various elements of the movie: the actors, the plot, the charact ers, cinematography, sounds, and awards received, accordingly. The activity honed, not only writing in correct grammar, spelling and structure; but more so on delving into details to achieve the objective of selecting and justifying from among those elements identified, the best movie from one’s point of view.

Measles Outbreak in America Research Paper Example | Topics and Well Written Essays - 2000 words

Measles Outbreak in America - Research Paper Example Reasons for Vaccination It is difficult to comprehend why any person would want to halt or slow such progress, but maybe it is due to the misinformation of such individuals that forces people to ignore the effects of non-compliance. For starters, there is no definite treatment for measles. The only things that can be treated are the symptoms that are brought on by measles. During the post-eradication phase of measles, the highest number recorded for measles cases was as low as 37. This is according to the CDC, which was responsible for vaccinating the American public against the spread of the disease. Even the cases that were present had originated from outside the country. Since then, America is now recording its highest number of cases, which was estimated at over 600 cases at the end of the year 2014. In January 2015, over 100 cases were reported. In terms of vaccination, one dose of the MMR vaccine can last an individual a lifetime. It is meant to protect against measles, mumps, and rubella. The use of this vaccine has increased the reduction rate of measles cases by 99%. For a highly contagious disease, this is an incredible number, meaning the eradication of this disease is possible. The aim of vaccination is to elicit certain responses in the immune system, which are often similar to when one is infected with the measles pathogen. In response, the immune system produces antibodies that fight against the disease, which means the individual vaccinated does not build up any severe symptoms.

Mythic proportions Essay Example for Free

Mythic proportions Essay Linton Heathcliff is a contradiction in terms. His name signifies the unnatural union between Heathcliff and the Lintons or between passion and convention and his sickly nature demonstrates the impossibility of such a union. In Linton both love and convention emerge as corrupted by each other. He is described as a pet, a puling chicken and a whelp. Like both his parents, however, Lintons view of the world is singular, and it is his inability to see it in any way but his own terms which renders him absolutely available for manipulation by Heathcliff. Hareton Of his generation, Haretons character is perhaps the most intriguing, reversing the comparative lack of interest we feel for his father, Hindley. Hareton is brutalised by Heathcliff, structurally repeating Heathcliffs own suffering at the hands of Hindley. Haretons relationship with Cathy has similarly been read as mirroring Heathcliffs with Catherine, in as much as he is desirous of impressing her, and he is proud in her presence. His love of Cathy, however, might be said more closely to resemble Edgars love of Catherine in as much as it is moderate yet tender, devoted yet restrained. Hareton also exhibits an unwavering love for Heathcliff, in spite of the ill-treatment he has received at his hands. Like Catherine, Hareton is constant in his initial affections, and when Heathcliff first arrives into his life they form an alliance against Hindley. Although Haretons name is inscribed above the door of Wuthering Heights, his inability to read, coupled with the repetitious doubling of names and signatures, means that he fails to inherit his rightful property. Hareton is dispossessed by Heathcliff, but can also be seen as a rewriting of Heathcliff, a surrogate or symbolic Heathcliff. The development of Haretons characterisation revolves around his education. He is initially nursed by Nelly, the novels surrogate mother, and under her tuition he begins to learn his letters. However, left to the ministrations of his dissolute and unpredictable father Hindley, Hareton grows wild and uncultivated, unable to read, and with no social skills. His attempts at self-improvement are the source of mockery and derision by Linton and Cathy, and it is not until the end of the novel that he is able to acquire the skills necessary for him to achieve social status with Cathy and come into his rightful inheritance. The domestic romance which typifies the final union between Cathy and Hareton may well resolve some of the conflicts that thwart the other relationships in the novel, but their union lacks the grand passion, the wild power of the original love between Catherine and Heathcliff. Cathy Structurally the second Cathy can be seen as revising her mothers story. She achieves her identity at the price of her mothers, and Edgar always differentiates her in relation to the first Catherine, whose name he never diminished. Unlike Linton, who has the misfortune of inheriting the worst of both his parents, Cathy appears to have inherited the best from both of hers. Nelly sees Lockwood as a possible escape route for Cathy should he be induced to fall in love with her. We are privy to reports of Cathys pride, and her insensitive mockery of Haretons lack of formal knowledge. The revolution of the novel in which she and Hareton form their attachment is something of a mythical resolution, a romantic conclusion which transcends the central conflicts of the novel to restore a traditional novelistic plot of courtship and marriage. Cathy and Haretons relationship restores to the novel and version of domestic bliss that was the Victorian ideal, but it is well to bear in mind that Brontes is a version in which Cathy clearly has the upper hand. Nelly Nelly Dean is the second and dominant narratorial voice in this novel. She takes up the story from Lockwood and gives it both substance and credence. Lockwoods inability to read the signs of the culture in which he finds himself cannot sustain the story, though it acts to remind us that all narratorial voices, including Nellys, are partial. Nelly Dean is a local, and has known each generation of the Earnshaw and Linton families. She is therefore well-placed to offer Lockwood a commentary upon the events she describes. Her position of servant is differentiated from that of that of other servants, both in terms of the fact that she appears to move effortlessly between the two houses, mediating between their differences, and in terms of her voice. Nelly Dean does not share a regional dialect with the other servants but she understands it perfectly. She also emerges as an educated woman, having read most of the books in the library at Thrushcross Grange the house of culture and in having experienced the vicissitudes of Wuthering Heights the house of nature. In keeping with her dual roles, Nelly has two names, Ellen, her given name which is used by those wishing to accord her respect, and Nelly, the name her peers and familiars employ. Nelly is one of the most interesting characters in this novel, not least because of the language she uses. She occupies a unique cultural position in this novel. She has access to a range of discourses that might be considered beyond her ken in terms of her position as a family servant; yet as the central narrator Bronte presents her as a speaking subject, partially excluded from culture but nonetheless positioned so as to be able to comment upon it. Nelly acts as a surrogate mother to many of the motherless characters in this novel: she brings up Hareton for the first five years of his life; she cares for Cathy from birth through to her marriage to Linton; she regrets the brevity of her charge of Linton, which is forced by circumstance; and she acts as confidant and advisor to Catherine and Heathcliff. She also acts as a mother-figure to Lockwood as she nurses him back to health. As surrogate mother Nelly provides food and moral sustenance to her nurslings. Nelly Dean is most carefully, consistently and convincingly created for us as the normal woman, whose truly feminine nature satisfies itself in nurturing all the children of the book in turn. This reading of Nelly as the mother-figure alerts us to another of her roles, for Nelly is a mother goose, the teller of this fairytale, the keeper of its wisdom. The name might also be a corruption of Mother Gossip. Both of these definitions are pertinent to the figure of Nelly, since the knowledge she conveys is at least twofold: it is about womens experience, and it is about the nature of love. Nelly knows that her story has to entertain and ensnare us. Yet her voice is rooted in the realist narrative. With her love of a well-brushed hearth and gleaming copper pans, Nelly weaves for us a fairy tale of mythic proportions. Given our narrators sympathies we are inevitably drawn to the novels celebration of passion, and find the strictures of its dominant discourses of marriage and religion as stifling and incomprehensible as do its main protagonists.

Challenges Faced By Socrates

Challenges Faced By Socrates Socrates developed this philosophy when he himself was facing some challenges as he was facing trial for corrupting young people and undermining the state religion. Socrates once said that the unexamined life is not worth living. In this he was Socrates wanted forward various issues including the independent of mind or autonomy, if an individual does not reflect on their values and life and just living life like they are going through a motion. One behaves like a mere cog in the machinery of that is the human universe. When we have experiences whether good or bad we should think about them and try to find out why they are happening to us. One should always question their personal actions, what drives them, and we should remodel our character into a way we feel it is the most appropriate and not what others or situations think. A life that has not been examined has no author, for the individual did not live his life but mere followed the force of nature or others. Therefore it is very important for an individual to be examined for it helps them to find their place in the society. According to Socrates the human life is supposed to be for one to achieve both personal and spiritual growth. An individual will be able to understand their true nature when they examine and reflect on the life they are living. By having an examination on the life we live we will better understand our pattern of behavior. By deeply contemplation on our life we will better understand our subconscious which is what controls our life. Therefore if we do not make time to understand our subconscious we will unconscious be living a repetitive life with no meaning. Examining our life relates to philosophy as it means we have to take time to study our behavior and find ways of improving this behavior. 2. Plato in the discussion that he made on the myth of the cave, he distinguished on aspects of awareness which are knowledge and opinion. In the myth of the cave he described how one has been deeply chained inside a cave. As they are chained in the cave their cannot see each other and they have restricted vision and what they can only see is the wall in the cave and which shows shadows from statues belonging to animals and various objects emanating from a burning fire. One of the chained individuals escaped from their captivity in the cave to the light of the day. After escaping the person sees real world for the first time and goes back to those still in the cave and informs them that they have only been seeing appearances and shadows and if they fight to free themselves they will see the real world out there. The environment in the cave which has appearances that are shadowy it shows to for Plato is the appearance that is there in the physical world. The escape to the world full of the sun outside of the cave is a symbol of transitioning into a world that is real, where things are full and perfect, and there are real forms, this are the true aspects of knowledge. Plato argued that Forms are arranged according to hierarchy. With the top Form being the form that is good, according to the myth of the cave is the sun. The sun which acts as the form of good helps to explain on how an individual becomes aware of how things they are the way they are or how they came to be. The cave stands for the world which is in our imagination, the in the shadows cave shows of how at passive state that we are at when thinking. Those who decide to learn in the cave are the individuals who have empirical knowledge and are able to make predictions. The knowledge that they have is not useful but a shadow. Educati on is only important if it can be able to free someone from their bondage. Every individual has an ability to think and If does not utilize this it is because he is held by chains. 3. Elizabeth Spelman once claimed that, women have been portrayed as bodily being. By portraying the woman this way she is denied her status that belongs to her as a human being. According to Rene Descartes who is accredited to have developed the theory of Cartesian dualism, he argued of distinction between the mind and the body and they are also separate. Cartesian dualism states that the thoughts of a man are a reflection of his beliefs, values, conditions, experiences, and development. The Cartesian dualism that speaks of the independence and separation of the mind and body perpetuates a sexist beliefs and behaviours. This is because it privileges the cognitive and intellectually is represented. This masculine discourses; Spelman argued that it works in reproducing a disembodied way of thinking which blinds people on how a normal world is. Spelman argued that the viewing of the woman as a property or a sex product undermines who the woman is. Elizabeth Spelman the Cartesian dualism is used to justify why the women are subordination especially in fields such as Politics. The stereotyping of women is a dangerous aspect in the society, judging a woman based on her body is an affront to the women. The theory tends to give certain roles to women, like that they have a certain position in the society and they are field that are specifically for them and others they should not venture into. They are seen as models and not engineers. 4. Aristotle refuted Plato Theory of Ideas arguing that, that the existence of various Ideas that contradict themselves and deny there being a possibility of a negation. He also argued that the portraying of Ideas was an empty metaphors and finally that the theory used various impermanent abstractions that created perception. The theory by Plato was meant to establish that the knowledge of reality was. Aristotle considered the argument to be full of inconsistencies and he believed that reality depended on correlations of other elements. These ideas, Plato believed were self contained absolutes and are permanent and they help in establishing what knowledge is and how it is attained by use of human thought. Plato also viewed Ideas as good standards to which it can be used to judge human endeavor and at the top of hierarchy of ideas leads is that of Good. Also the theory argued that that the states of being are based or dependent on the interaction of number of Forms of existence, also the objectivity of knowledge and therefore more real, it also argued that only the processes that are from nature are valid entities. However, Aristotle attacks this theory on the grounds that Platos arguments are inconclusive either his assertions are not al all cogent. Aristotle says, or his arguments lead to contradictory conclusions. Aristotle claimed that the argument by Plato makes one to conclude that those entities that might be man-made and the negation of great ideas can exist like from non good in when in opposition to good. This works in contradicting the belief by Plato which was that only natural objects can be used by unto themselves, that they are independent of the subjective experiences of human. Aristotle argued that Ideas cannot be abstractions but they are duplicates experiences that are witnessed by individuals everyday in their da ily life. Aristotle meant that Platos idea which stated that Ideas are not tangible to the subjective human experiences is perfect entities, has no grounds, since all standards are set by the perception and ordinary human activity. 5. Behaviorism is a theory of that believes that that all human behaviors are learnt or acquired through the process of conditioning. The process of conditioning happens when an individual interacts with the environment. Behaviorism experts believe that behavior can be effectively studied in an observable and systematic way without the consideration of the internal mental states in the subject of which the behavior is being studied. Behavior theorists believe that learning is just but the acquisition of behavior and this acquisition is conditioned by the environment that the person lives in. there are two methods of conditioning, namely the classical conditioning and the operant conditioning. According to dualism there are number a number of uses of thought. The idea of dualism believes that, for everything, there are two options or categories of principles or things. A dualist will believe that there is Good and Evil. The dualist belief that the two things or principles, are independent equal opposing forces in the world. In the mind philosophy, dualism theory believes that the mind and body is radically different thing. It is a theory that tends to say that everything comes from the mind and the body and that both are very different and distinct. The spirit, mind, or soul is thought to be the conscious and it help to show the self using the brain. The computational theory of mind argues that mind of human beings should be seen as a system for processing information. It also argues that thoughts are a form of computation. I prefer behaviorism as I belief that all behaviors that people exhibit are based on the environment that they live in. I strongly believe that behavior is learned by people. 6. Berkeley argued that the position of idealism can be held without any contradiction. Berkeley tried to portray realism as absurd, since it needed some concepts that cannot be conceptualized in reality. Therefore Berkeley made a conclusion that idealism was necessary, and the only theory we should work to understand. Realism is the ontological position which believes that there exists some things that which are neither in our minds or they are ideas in minds and idealism is the ontological position that believes that everything which exists it exists as either as an idea in a mind or a mind. Anti realist believe that what cannot be observed is not real. They insist that people can only understand anything if they come to understand the circumstances it is the way it is. They deny the objective reality that is of entities. They also deny the verifying of statement that are transcendent on a certain entity whether true or false. Berkeley and anti realist have several things in common which include that he did not believe in realism but believed in idealism which he considered to be essential to people. He argued that for a concept to be concrete it has to be observable. This is the same as what anti realist hold. 7. Jean-Paul Sartre, made the phrase that existence precedes essence. In the past it was assumed that nature or essence was more important eternal than existence. The phrase that existence precedes essence means, that humans and reality, exist before there are any morals or values. An individual is born with nothing in their mind. Also human beings do not have any universal or form of predetermined principles that are common to all. Sartre made an argument of there being two kinds of being, being-in-itself which demonstrated as being complete, fixed, and there being no reason of it there, it just is, it works to describe the external objects. The other being is showed as being dependent on the way it previously existed. It is fixed, absolute and works to describe the state of humanity. There being no preformed essence or a clear what to be human is, an individual is tasked to form their own concept about existence this can be achieved by an individual ensuring that they assert control and show responsibility for their choices and acts. Human beings gain their essence by their choices and actions that they make as individuals. It by living that an individual is able to define who truly they are. By life that we experience every day, we are involved in a process that shapes our identity. Since there is no set moral code that has been set for us to abide with, then there people as individuals have a fundamental freedom to ensure that they create their personal system of belief. 8. The ontological argument is an argument on the existence of God. The argument is based on reason and intuition alone. As per the argument, it states that that one should not look for any physical evidence to show that God exists. But by merely thinking about it we can realize that God exists. In philosophy this argument is referred to as priori argument. According to the ontological argument, human beings are wise enough to know claims false without even by looking into this claims and to find out. The argument claims that the thought that there is no God and does not exist is an absurd thought. According to the ontological argument, human beings can easily be able to decide that it is false or wrong to claim that there is no God; this decision can be made without one spending his time to look at the details of the existence of God. This is compared to one knowing what a triangle is which means it is obvious that it is impossible to have a four-sided triangle. The argument states that by one knowing the meaning of God it would be impossible for one to contemplate of God being non-existence. Descartes argued that it was impossible for people to demonstrating there being or existence of God who he considered to be supreme and a perfect being. Since human beings supposes and conceive the idea that there exists a supreme and perfect being. Therefore because we all have an idea of the supreme and perfect being, it is therefore imperative that we should all make a conclusion that this supreme perfect being does surely exists. 9. There being evil and a lot of suffering in the world poses a big challenge for one to belief in the existence of a God who is perfect. The problem of evil is an argument which argues that a God who is all-knowing, all powerful, and who is perfectly good should not permit any form of suffering or evil to happen. The world today is full of countless aspects of people suffering and there being too much evil.   The facts on the presence of evil and people suffering do conflict with the claim by the orthodox theists that there is a God who is perfectly good. This challenge by this conflict is known as the problem of evil. Some argue that God could have a reason that is morally enough reason for him to allow there being some evils to happen, by doing this he ensures that a big good is seen or comes out of the evil. But those against argue that God should only permit evil or suffering as it should be necessary so as to attain a bigger good. But when people look at the world, there are a lot of prevalent incidences of pointless evils that has no bigger good that comes out as a result. They also argue that the existence of pointless evil provide a strong case that God does not exist. Philosophers and theologians have worked to develop theodicies, which are responses that are meant to explain the argument from evil and help people to still have a belief in a God that is all-knowing, all-powerful and perfect and good. Some state that God allows people to undergo pointless evil for reason that are above human comprehension. 10. Pascal Wager argued that that is safe to believe that there is God since if later you learn that you were wrong you will have lost nothing. Also if one doesnt believe in God and it turns out to be incorrect, they will go to hell. He therefore believed it was not wise to be an atheist. I personally do not believe in this argument as it has several flaws. The argument doe not tell of which religion one should follow. Since there are many religions that are mutually exclusive and contradict each other example is Christianity and Islam. Therefore one might end up avoiding worshiping the wrong God thus avoiding the wrong hell and eventually end up in hell. Example is in both Christianity and Islam they both belief in there being hell yet their practices are very different and they both worship God, which God should one follow? Another flaw is that the argument that the person who the bet losses everything, it might be that he loses nothing. If an individual puts his bet on the wrong god, the True God just may decide to punish the person who bet wrong for his foolish behavior. Also the True God might be an independent God who respects the right of other people believing in what they reason rationally, therefore he does not pick on the bet. I also have a problem with somebody deciding to believe in a god since they think they have made a choice which will offer them a lot of benefits and less danger. This might be a problem as the god you believe in might have a problem in one believing in it so as to benefit by being allowed into heaven or not to be punished in hell. The god might be fair but on the choices that people made, were they selfish choice?

Building Relationships with Community Resources

Building Relationships with Community Resources It is really important that we build positive relationships with our students and their families. It is normal for families to struggle with different issues. The childrens school itself may not be able to help. But if they are familiar with the different agencies in the communities and the services they offer. It can be very beneficial to all the parties involved. They are able to work together as a team and help each other. This paper will first discuss the community resources that are available in my area, second how I will make the information available to my families, and finally how it fits with my Vision, Mission, and Philosophy statement. There are lots of resources available in my community. There is the Guildford Department of Public Health which a few services like child care nursing who are registered nurses who are Child Care Health Consultants (CCHC) with skills in public health, pediatric nursing and child care licensing requirements. The CCHC strive to promote the healthy development of children and the reduction of illnesses in the child care setting. (Guilford County Government, 2012) There is child care/preschool dental services are provided by a dental hygienist in child care centers and child care homes. They have Care Coordination for Children thats a program which provides formal case management to eligible children, birth to five years of age, at risk for or who have diagnosed special needs. The staff includes registered nurses or social workers who provide access to needed preventive and specialized support services for children and their families through collaboration. (Guilford County Government, 20 12) The last one is Community Transition Coordinator (CTC) is a registered nurse who screens all children born at Womens Hospital of Greensboro and all pediatric admissions to Moses Cone Health Systems to identify children birth to age five who are at risk for developmental delays or have diagnosed delays or chronic illnesses. (Guilford County Government, 2012) The North Carolina Early Intervention Branch (NCEI) is a part of the N.C. Division of Public Health. It is the lead agency for the N.C. Infant-Toddler Program (ITP). The Infant-Toddler Program provides supports and services for families and their children, birth to three who have special needs. (NC Dept. of Health and Humans Services, 2012) They offer service coordination, physical, occupational and speech-language therapies, family support, special instructions, assistive technology, and other services. To help assistance parents that have children with identified disabilities is a program called Guilford County Partnership for Exceptional Children. They put together a directory of different local organizations that serve multiple disabilities in our community. They include programs for children with autism, visual and hearing impairments, orthopedically impaired, speech/language impairments, and other health impairments. We have the Mental Health Association to help provide information and help concerning mental health issues. This Association creates programs that encourage better mental health, and provide support to those who suffer from mental illness and strives to reduce the stigma associated with mental illness, through education and service. It is a place that helps families with domestic violence. It is called Family Service of the Piedmont this program offers domestic violence shelters. These shelters provide safety, therapy, and court advocacy for battered women and their children. They have Children Advocacy Centers who coordinates the investigation and treatment of child sexual abuse. They offer individual and family counseling for victims of depression, anxiety, relationship problems, substance addiction or other mental health issues. They also have Family Preservation thats an intervention for families at risk of having their children removed from the home. (Family Service of the Piedm ont, 2010) This program also works with those with substance abuse. They offer diagnostic, assessment and referral services are designed to provide comprehensive assessment and referral to individuals with alcohol, drug or other substance abuse problems which include appropriate evaluation of the needs of co-dependent individuals, family members, and significant others. Co-dependency counseling provides comprehensive appropriate evaluation of the needs of co-dependent individuals, family members, and significant others. (Family Service of the Piedmont, 2010) Since there are a lot of resources in my area there are a few different ways I can get the information to the families at the center. I can have like a community day at the center, invite some of the workers of these agencies to come speak during a parent night, or ask them for flyers/packets of information to send home to the parents. The preschool working with agencies like these in the community we are able to carry out our mission to serve and act on the needs, rights and well-being of all young children with primary focus on the provision of educational and developmental services and resources. (About NAEYC, 2009) Sometimes children are exposed to conditions that undermine their well-being. But by recognizing and building on existing strengths within communities and families, we can support all families in providing a healthy, safe, and loving environment for their children. (U.S. Department of Health and Human Services, 2011) This paper just touched on a few agencies in my area that can be used as community resources, how the information can be presented to the families, and discuss how they will work with us to accomplish the goals for the children at my center.

Charles Taylor :: essays research papers

In The Politics of Recognition Charles Taylor explores the possibility that in order to affirm individuals' equal dignity, we must acknowledge their cultures. He claims that individual identities are socially and dialogically constructed. That is why recognition is important. It shows how the study of identity and its politics is very important in the effort to understand control and somehow reduce the occurrence of group conflicts. The views of others may not be the last word concerning our identities, but they are the first word. If so, misrecognition can damage and can be the basis of oppression and domination (p 25). Charles Taylor argues that human identity is constituted by cultural group membership, and an individual's sense of self worth is thus deeply tied to the value that others attach to his or her cultural group. As a result of this "new understanding of the human social condition," cultural recognition can be construed as a necessary component of individual recognition, and misrecognition can reasonably be considered a form of oppression (Taylor, 1994: 25-26). If cultural group attachment is a feature of the human social condition, liberal theory had better deal with cultural group rights if it is to be relevant. Such observations form the basis of several criticisms of what Taylor terms procedural liberalism. Taylor sees this form of liberalism as rooted in a Kantian view of the self in which the essential feature of the self is autonomy; procedural liberalism requires, in order to respect human dignity, a polity in which each person is able to conceive and pursue his or her own vision of the good. Taylor argues that while procedural liberalism is committed to the view that different cultures are to be tolerated and respected, it also insists that we must live according to a common set of political rules uniformly applied. This kind of liberalism, he claims, is unable to vary basic rights in order to accommodate the survival requirements of minority cultures.

Equal Opportunities for Disabled Americans :: Research Papers

Equal Opportunities for Disabled Americans Life for the disabled can be difficult physically, emotionally, and financially. Donley Jones talked about his hardships as a disabled American worker in a personal interview on November 25, 2004. However, there have been several legislative changes in the United States, which have put forth the opportunities that many poverty and lower level families have needed to move to higher grounds financially. Cleaver states that there have been many laws and acts put forth by congress to make this move easier for disabled Americans. Donley, a 37 year old janitor at the Johnson City Mall, is legally blind. Donley talks of the prejudices that left him and his family in poverty. He talks of his struggle to provide for his family and how hard it was to get out of poverty. Donley remembers not knowing how he would ever be able to provide opportunities for his children, such as putting them through college, with his income. Donley tells of how he believes the government had a lot to do with his ab ility to move his family out of poverty. The Disabilities Discrimination act of 1995 came into effect on December 2, 1996 (Lockwood 1). Lockwood tells of how this act provided equal opportunities in the work force for disabled Americans . The Act states that to be covered under the act, a person must have a physical or mental impairment, such as but not limited to loss of eyesight, which lasts at least one year (Lockwood 2). Lockwood’s article also states that the impairment must burden daily activities or put the person in risks of danger The law states that the employer may be required to make certain adjustments for disabled people to be employed. Lockwood stresses how important it is for employers not to discriminate against disabled workers. The employer will be committing discrimination, says Lock wood, if he or she refuses to hire treats a disabled person different than the way he or she would treat a person with out a disability. Section 6 of the Act states that an employer must make necessary changes to the work place (Lockwood 2). According to Lockwood these changes must make give disabled employees the same advantages they would have if they were not disabled. If a person feels they are being discriminated against they can file a lawsuit (Lockwood 5). Lockwood tells of several of the lawsuits have been filed since the act since the act took effect.

Disease in the News

The article Tuberculosis in Africa- Combating an HIV-Drive Crisis is written by a Dr. Richard E. Chaisson, a medical doctor and Dr. Neil A. Martinson, deputy director for the Perinatal HIV Research Unit at the University of the Witwatersrand in South Africa (Chaisson and Martinson, 2008 ). According to the biography sketch of Dr. Chaisson listed at the website of CREATE (Consortium to Respond Effectively to the AIDS TB Epidemic), Dr.  Chaisson is a professor of Medicine at the Johns Hopkins University School of Medicine and is currently a director for the Center for Tuberculosis Research and the Clinical Preventive TB Services in Baltimore City Health Department (Consortium to Respond Effectively to the AIDS TB Epidemic 2008). He graduated summa cum laude from the University of Massachusetts and studied medicine from the University of Massachusetts Medical School in 1982 (2008). From then on, Chaisson interned at the University of California, interning at the Moffitt Hospital. (200 8).Previous to his current position at Johns Hopkins, Dr. Chaisson was the director for the AIDS Service of Johns Hopkins Hospital (2008). He also served as attending physician in the AIDS Division of The Medical Service in San Francisco General Hospital (2008). Likewise, he has written more than 50 case reports, peer and non-peer reviewed articles on topics concerning HIV and tuberculosis (2008). Needless to say, his educational and professional background [in tuberculosis and AIDS] make him a credible source for this article which focuses on tuberculosis and AIDS.On the other hand, Neil Martinson, as stated earlier, is a deputy director for the Perinatal HIV Research Unit at a university in South Africa (Chaisson and Martinson, 2008). Aside from his, Martinson is a Research Associate for the Johns Hopkins School of Medicine, JHU Center for TB Research (Consortium to Respond Effectively to the AIDS TB Epidemic 2008). Martinson’s credential as listed from the CREATE website s tate that Martinson took up his bachelor’s degree from the University of the Witwatersrand in South Africa, obtained his Membership of the Faculty of General Practitioners (MFGP) in College of Medicine in South Africa (2008).Furthermore, he completed his post- doctorate studies at the Johns Hopkins University Bloomberg School of Public Health (2008). Prior to his present position, Dr. Martinson served for the Johannesburg Community and the Johannesburg Urban Environmental Management (2008). He has since co-written peer-reviews research articles and non peer-reviewed publications on AIDS, focusing primarily of the South African health status (2008). While Dr. Chaisson’s fortes are tuberculosis and AIDS, Dr. Martinson’s strong points gear towards AIDS and South Africa.This makes Drs. Chaisson and Martinson credible in writing such article. Tuberculosis in Africa- Combating an HIV-Drive Crisis appeared in the New England Journal of Medicine on its Volume 358 (Chais son and Martinson 2008). The journal is a weekly medical journal publishing review articles and medical research findings on areas such as â€Å"immunology, cardiology, endocrinology, gastroenterology, hematology, kidney disease, oncology, pulmonary disease, rheumatology, HIV and infectious diseases† (New England Journal of Medicine, 2008).The article tackles the growing tuberculosis outbreak in Africa, a dangerous disease driven yet another perilous epidemic in the nation- AIDS and how it is being dealt with (Chaisson and Martinson, 2008). The article starts off by stating that Africa is facing the â€Å"worst tuberculosis epidemic,† one that is driven by the HIV prevalence (Chaisson and Martinson, 2008). The authors cited a World Health Organization (WHO) data affirming the status of tuberculosis incidence in African nations (29% of total global cases) (2008).It also exclaimed, based on two separate studies, that tuberculosis is the â€Å"most common coexisting cond ition† in deaths occurring in people with AIDS (2008). Said studies were published in 2002. The article was written just this year, in March. While the studies proved to be useful in preparing the article, this reviewer feels that the assertion would have been more forceful had the authors included studies that are up to date. For one, the WHO citation came from a 2007 WHO report. It is without a doubt, an updated report.The impact is still fresh. The article talks of a prevalent epidemic so it is rather important to have supporting data that are latest. Earlier studies would only serve as basis for comparison. In the article, the authors explained how tuberculosis and HIV are associated (2008). The explanation is simply stated and since this article is intended for a medical journal, this critic thinks that the explanation is written well, no beating around the bush. Instead, the elucidation is done matter of fact.There is no need for supporting statement or evidence since th e article is targeted for those in the field of medicine. Hence, an explanation like this is something that they know of well. They probably memorize it. Since the disease is focusing only on Africa, the authors are able to provide a national perspective on the epidemic. Figures culled from Africa-related studies are enumerated, making it plain for the readers to realize that that this article is about Africa related incident alone.The focus is Africa so the authors did not include statistics from other countries. This provides a clear focus on the subject. The authors also explained how the nation is dealing with the epidemic. They said that while NGOs have helped tremendously in solving Africa’s health plague, a huge chunk of the money is allocated from HIV and not for tuberculosis. There is no supporting evidence to back this statement. Hence, this reviewer believes that this bold statement would have made more impact had the authors gave further corroboration.However, thi s critic also believes that this would have been difficult to make. Funding agencies would probably just state that they are donating money to help Africa solve its health problems and that would encompass HIV, tuberculosis, etc. A donation is still a donation and any help extended should be received with gratitude. Perhaps, it would have been easy if further studies regarding HIV-driven tuberculosis deaths are published. By then, prospective donors would be the first to extend their arms in funding.The authors enumerated ways on how Africa could deal with this dilemma – taking on new strategies regarding its health care system. They also cited WHO’s intervention. Additionally, they listed a study conducted in 2005 on the impact of antiretroviral therapy involving HIV infected patients in Brazil. This is promising, especially for those directly involved with the African health care system. It is good that the authors included this recent development for it would be som ething that Africa could look into.On the whole, the article is well-written. It is easy to read. The organization of data is presented in a way that the readers, technical or non-technical, would be able to follow it. Furthermore, the authors are two authorities in their respective fields and that alone makes them credible in writing such piece. The statements (majority) are backed with supporting evidence. They did not claim on how to eradicate the outbreak. They merely provided suggestions, again with evidence, on how it could be done.

Requirements for Airline Cadet Program Candidates

For candidates, air duct businesss rent few if e very requirements on nationality, place of re stancence, gender, genteelness, work experience, degree, take aim performance and etc. If you canvass the requirements for a focussing trainee program in a big comp both(prenominal), you will find the things air passage ask for is just essential. But the tot of people airline recruit is a lot more than the number of commission trainee and I dont see the need to comp atomic number 18 their starting salaries But this does not baseborn it is easy to get into airline.Actually, airline buffer zone weft is one of the most, if not THE most, nonindulgent selection procedure you can find. and so what are the criteria airlines use to select their invigorated hires? The answer to this question is, instead of appearance, education or other external factors, airline value more about original person fellowship and people skill. To be specific, the professional knowledge in flying theor ies, planes and safety valve environment and stress management beneath pressure, management and control of multiple tasks and surgical communication.In other words, the airline selection is structured around its professional knowledge and skill needs and the criteria are to examination how die hardionate and committed the candidates are, how much efforts the candidates contributed and how their mental learning is. Concretely speaking, the basic requirements to be an airline pilot include come along & gender between 18 to 35. thither is NO discrimination in genders. So male and female have the aforementioned(prenominal) opportunities Vision The current normative on pilots affirms that If normal sights can be restored with the facilitate of lenses or glasses, optical defects are not a impediment for becoming a pilot.This means that you can effect a pilot if you suffer from visual defects that can be corrected by glasses or lenses. Astigmatism, Hyperopic (long sightedness), prevision and Myopia are not fountain for pilot rejection. LASIK or optical maser exertion Pay attention though not to do a LASIK or laser operation, because this in most of the cases will vacate your career forever. A Lasik or mettle Laser operation, can have beautiful sight effects that are a deterrent for pilots. A common side effect is night starburst of halos effects.These are distinctive in low lights situation with iridescent lights sources, usually the cockpit is low light with ingenious lights coming from the instruments. These effects can dress the ability to judge or shoot an instrument and therefore will blockade the pilot to do his own job. health check conditions The medical conditions that will impede you to come will be sedate fancy problems or coronary problems, clinical hypertension, chroma blindness or retina reparation, brain damages or reduced motor skills, serious psychological problems exchangeable clinical depression, or any serious life ponderous problem.For sure you will have cognize in advance if you have such(prenominal) serious medical conditions. Candidate nationality For the cadet pilots programs in chinaware, like the one of China Southern, you need to be a Chinese citizen to apply. For most of the other cadet programs, like the one in HK or Singapore, any nationality can be admitted, including Mainland Chinese nationals program line requirement A degree or diploma is needed, in any discipline, or a Form 7 identical with a reelect in math or Physics will do the fare.There is no preference for any discipline, so even if your degree is in art it will be real and will not handicap you study The airline companies do not have any requirement on the study in university. Well, they dont even require a university degree, so The general belief is that actually, a business major will be good for the long term development if you want to get a management position after Health conditions In terms of health, a normal barbarian health condition will be more than enough to enter and pass the medical selections.You will need to pass 2 medical checks called ICAO Level 1 and Level 2 Medical, but usually these are no hurdle for entranceway the cadet. Anybody who satisfies these requirements above is capable for the airline pilot career. Then, lets move to how to change the capable into very capable. In other words, what are the key criteria the airlines value and how to improve these criteria so you can pass the interviews to be an airline pilot.

Poet’s childhood Essay

In Mrs. Tilschers illuminate by chirp Ann Duffy deals with one central motif. The theme of evolution up is the important stem inside the poetry and is repeatedly imprinted end-to-end the poets babehood. This theme leads on to the to a corkinger extent(prenominal) abstract psyche of the kid already maturing into a abundant poet. Her thinkers eye is unbounded as she transforms her informroom into a mark of riches and resides in her own populace of visual modality. Written incredibly by means of with(predicate) the 2nd person viewpoint, the poesy expresses these ideas person anyy to the indorser, hence eachowing us to empathize with the poet.The poet is open to recall several aspects of her uncomplicated educate days, and is consequently commensurate to winder a picture of her memories from the viewpoint of a young baby. The writer non besides conveys an inviting warm gloriole of a 1960s schoolroom, simply a resembling unveils a panoptic outlook t o her sisterhood. A colourful schoolroom with numerous displays is do known to the ratifier The schoolroom glowed like a dulcet shop. The classroom is make into a place of riches with this visual simile, recitationd to beam wonders of the electric shavers mind. The enunciate glowed in this stage business is a metaphor all on its own.The metaphor allows the referee to take in the sweetshop gleaming receivable to the light refracting through with(predicate) the glass jars and translucent sweets. The poet eject likewise bring to mind the instructors blackboard, as she informs the reader of how the chalky Pyramids rubbed into dust. In a literal sense the chalky lines on the board became chalk dust. The poet imagines this to be great pyramids and monuments being eroded ineluctably by succession. The bell signifying the end of play succession is remembered as The antic of a bell, swung by a running child. This auditive render incorporates the personification of t he bell, to comp atomic number 18 its sound to an constant laugh of a child. The bells laugh is a transferred epithet from the child, as the children too were laughing, overwhelmed with cheer as they re glum to their classroom for other dose of Mrs. Tilscher. The poets joy is so intense and infectious, that it reaches out and transforms the social unit scene. Such is the magnitude of the poets emotion. The laugh is as well a visual image, as the reader can see a smile as the arc of the bell, and the tongue hitting the sides of it is almost comparable to a tongue.However other images such(prenominal) as a skittle of milk argon more(prenominal) informative and suggest the time setting of the rime. The poet in addition remembers a symphony room bordering door to her classroom, though only by means of a xylophones nonsense heard. This auditory image describes the ring of the xylophone next door and this is further expanded by the recitation of the sensation metaphoric news worthiness nonsense which implies the vague unclear noise heard and the fact that the elementary school children are producing uncoordinated melody. The enthralling books were not to be forgotten to the poet, as they had made her a slave to them continually, due to their tempting influence.All the images used to recall aspects of the poets primary school principally concentrate on on an emotional and sensual level. The primary school classroom may drive home been a place memorable to the poet through various images, but the definitive instal of the poets 1960s school liveness was Mrs. Tilscher. Mrs. Tilschers division is not redden forgotten, as the poet reminisces her voice as she chant the scenery. Mrs. Tilschers intonation brings about connotations of music in her voice and melodic speech. It alike brings about a sense of religion, as she is made comparable to a subgenus Pastor in a church chanting a sermon, enlightening and entrancing us all.Mrs. Tilscher is portray ed as a human teacher Mrs. Tilscher loved you and shows kindness and care. The monetary value around the lines focused on Mrs. Tilscher excessively pass on an implication on how she is illustrated to the reader. wrangling with intense connotations such as glowed, sweet, chicken feed and coloured have associations with humors of joy, brilliance, love and cloud nine which all elaborate on Mrs. Tilschers image. The teacher is too illustrated to be thankful Some mornings you found shed rebrinying a good gold unity by your name. Although it seems that the poet finds aspects of the classroom just as unforgettable as Mrs. Tilscher, the poet of the essence(p)ly portrays the classrooms essence to be the release of Mrs. Tilscher, through her wraith of voice. Choices of words or diction such as could have connotations of possibility. When put into context and further authentic on, the implications go as far as unconstrained and limitless possibility. The teacher opens up a whol e solid ground of possibility, and it is because of this the poet remembers so much about her classroom, a numberless environment.It is because of Mrs. Tilscher that the poets classroom surroundings were made to be so memorable. The poets tone of voice and language varies throughout the poem, and strong quality is made between the first devil stanzas and the exit dickens stanzas. The language in the first two stanzas is exceptionally exuberant, more child-like in an emotional sense and the imaging is much more pleasant to envisage, change with colour, vibrancy and liveliness Sugar paper. act upon shapes. Each individual phrase builds up an atmosphere full of warmth.However the last two stanzas are less lively in their atmosphere, as the poet makes her transition to a state of being overwhelmed by hormones. The word connotations likewise vary greatly in these two stanzas, bringing suggestions of anger, accusation and set out You kicked him, but stared at your parents, ap palled. The stanzas are similarly bleaker in description and imagery is unattractive The air tasted of electricity. The poets feelings in stanza 4 are dissolute, after being introduced to effect of how she was born A tangible alert made you always untidy, hot, fractious chthonic the heavy, aroused sky. Such sentences furthermore use more mature and sophisticated language, which agree with her return as the language also develops. Therefore the poets outlook and tone of voice changes as she becomes much more interested in growing up than going to primary and learning in a high-spirited vibrant classroom. The reader of the poem is invited to personally explore the main ideas at bottom the poem. This personal involvement of the reader seems appropriate, as the main theme conveyed, the journeying of growing up, is your own personal pocket journey.This personal involvement is due to the tarradiddle of the poem from the second-person viewpoint. This is shown through the ex cessive use of the second-person pronoun You. By utilise this narration style, the witness of the young poet is made universal and common. We can all be subjected to her experiences of growing up from the second-person narrative perspective. Although the reader finds it easy profuse to face the poets experiences, Mrs. Tilscher feels that she should have no influence in the young childs journey of growing up, and that such a journey should proceed at the persons own pace.When the child asks the teacher about how she was born, Mrs. Tilscher smiled, then turned away. Mrs. Tilscher may have believed that the poet would learn in her own time, but the poet nevertheless encourages the reader to enter her journey. The poem illustrates two publics in which the poet resided during her childhood days. The reader is able to mystify not only the essence of the classroom, but also the limitless realm of the childs imagination. Both these worlds exist on board each other agreeably as the cl assroom is made into a germinal place itself due to the influence of Mrs.Tilscher.The frontmost apparent world presented by Carol Ann Duffy is the classroom. The classroom conveys images of riches, sweets, colour and joy. However beyond this, the classroom is seen to be a sanctuary. The classroom was a safe house against the world of murder and crime outside, as suggested by the mention of Brady and Hindley of the 1960s. The real world begins to force an entry into the childs trance as she slowly begins to become apprised of the world outside. This is the first occasion in which the poet shows signs of growing up, which enforces the main theme of the poem.The young woman learns that the real world isnt to be trusted. The classroom however is portrayed as a world of its own, not troubled by the likes of such horrific murderers. The care fades away in the classroom, and along with this so does the little hint of maturity date. She postpones her transition into adulthood for the meantime, as the poet shows us by using a child-like image after the allusion Brady and Hindley faded, like the faint uneasy smudge of a mistake. This second component to the sentence indirectly illustrates the use of a pencil, and the occurrence of cockamamy mistakes. It is because of this implication that the poet moves back into the state of childhood. The growth of the poet is exemplified in this classroom world, and therefore this world is very significant to the theme. Conversely, on a more abstract plane, the poem portrays another world inside the childs mind. A whole world of imagination and vision. The poet expresses that she could travel up the Blue Nile with your find tracing the route. The poet is tracing her finger pot the Nile, and is in her imaginative world of Egypt. On the other hand, in reality the teacher is demonstrating sketch maps on the board.The word deep lot the poem, which establishes both worlds within and without, is a metaphor on its own. The w ord travel is the single metaphor, which suggests that the poet is on a journey within her mind, when actually she is stationary within her school seat. The poet also conveys the main theme in this imaginative world, as the child not only travels with her finger and during her daydream, but she furthermore travels through her journey of growing up. The child is beginning to grow into a great poet, and this is shown through various lines within the poem.A very strong contributor to this idea of the young lady growing into a great poet is an example of synaesthesia The scent of a pencil, slowly carefully shaven. This image appeals to all of the senses at once, and incorporates kinetic, olfactory, visual and tactile aspects. This line shows how the poet carefully shaved her pencil, just in the same way she carefully crafts sentences. This is blanket(a) even further by the affiliate made between the writing bastard and the writing process. The child poet is even able to link this i mage full of senses to the main theme of growing up.The act of the girl carefully shaving the pencil, symbolises how she is shaving or peeling off her childhood as she makes the transition into adulthood. The poet gradually conveys to the reader that there are two states of growth within the poem, and that the girl is maturing both into adolescence and into a mind of an exceptional poet. The last stanza of the poem focuses the atmosphere and the attitude of the poet into an uninviting overcast, but also centers in on the theme. It illustrates the feverish calendar month of July, oppressed by the summer and heat. aboard this are the hormones of the child, felt almost within the air. These hormones amplify the effect of the afflicting heat. The air also tasted of electricity, which conveys the anticipation of summer electric storms due to the heavy air. However electricity also relates with the hormones to suggest that the child leave behind form bubbles at random times and also th at the growth of the child is full of charge, force and excitement. Further along, the use of the phrase a tangible alarm portrays an almost real fear within the air. This fear made the girl fractious under the erotic sky. This expresses to the reader that the girl had many sharp outbursts of anger due to her hormones. These hormones influence her thoughts and are the causes behind the poet using the term sexy to describe the sky. The last line of the poem communicates how this adolescent phase is like a thunderstorm. The thunderstorm represents her feelings of pubescence, as she feels as though the whole world is coming down on her, just as in a thunderstorm. The lightning of a thunderstorm also links to the connotations of the electricity. The lightning of the thunderstorm could symbolize the mood swings awaiting the child.The lightning also illustrates the fact that there is an unsettlement within the child, as if an electric current was continually running through her. The rain of a thunderstorm conveys the downpour of gloom upon the child throughout the hard times to come. On an overall view the experience of puberty and growing up is just a phase and in time go forth pass. Soon the child will be entirely in adulthood. Likewise the thunderstorm is just an unpleasant phase in the sequence of weather and in time shall pass. Before long the sun will overpower such a unhinged occurrence of weather.Overall, In Mrs.Tilschers Class by Carol Ann Duffy is a poem which allows the reader to personally identify themselves with the poet. The poem is contrastive between the stanzas and thus the poet is able to isolate the main idea. Two worlds are created expressing the wonders of the classroom, but also illustrating the unconstrained world of the girls imagination. Through these two worlds we see signs of the girl growing into a great poet. However the most essential idea of the poem is the theme of growing up and maturing. It is a journey through adolescence You ran through the gates, impatient to be grown.