That Luscious Salagubang Essay Example

That Luscious Salagubang Paper My dad is a little league rancher who has a preference for intriguing nourishments. Every month, he has a rundown of uncommon plans. For instance, last January, he got a major screen reptile which he cooked into a sweet-smelling adobo. I never attempted to envision myself the privileged insights of his cooking and the toppings that energized our noses with that mouth-watering smell. My visit in the kitchen didn't end there. In our commonplace nipa hovel with a connecting cover as kitchen, I used to see a foot-long bamboo container taking after a downpour producer held tight the divider, bound with abaca rope sufficiently long to be tied around my midsection. I asked mother what was it and she disclosed to me it was a salagubang holder. It had a coordinating spread made out of more extensive size bamboo. Ok, that delectable salagubang! I am just ready to taste you once every year. The last time was in May. Summer downpour came in extraordinary volumes. Before long planting corn started and my odyssey to eating salagubang began. Father disclosed to me that a decent catch for the most part happen during great climate. One night, he strolled with my two more established siblings, Earl, 21 and Joe, 19 towards the standard cornfield where I helped my siblings get white grubs during December when furrowing the field for second editing season, to get some salagubang. We will compose a custom exposition test on That Luscious Salagubang explicitly for you for just $16.38 $13.9/page Request now We will compose a custom paper test on That Luscious Salagubang explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom paper test on That Luscious Salagubang explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer They carried with them getting nets connected to wooden handles and persistently swung them to where the creepy crawlies landed and ran. At that point they snatch the same number of creepy crawlies as they can and put them in their holder. At home after their chasing, Brother Earl had seventy-five and Brother Joe had fifty while father had one hundred. The following morning, we as a whole assembled in the kitchen table with two long seats on the two sides cautiously watching four sets of hands getting a handle on creepy crawlies from the salagubang compartment where the bugs were all the while slithering on one another, and afterward dexterously snapping the wings and the six legs of every bug. The dressed creepy crawlies were before long positioned in a tin bowl. I nearly didn't close my eyes, didn't figure out how to wink for a couple of moments just to unwind reality behind the enticing smell as I watched with amazement how my dad cooked the salagubang. Subsequent to washing, he heated up the insects in around one-half cup of water and permitted them to dry in the meal. Sooner he put the griddle over the oven and put three tablespoons of margarine or spread. The margarine permitted dissolving; he put the minced garlic and onions and held back to become brilliant earthy colored then sauteed the insects, including portions of salt and dark pepper to taste. We had a tasty supper. I ate the greatest number possible these scrumptious creepy crawlies. I felt an uncommon sensation as I took a nibble at its head, which caused me to long for another at the mid-region then after, I kept biting the entire thing in my mouth and gulped it well with fulfillment. In the wake of eating, I could at present recall the enticing smell and the rich, salty taste of this crunchy little animal I just devoured. I despite everything couldn't proceed onward from its unordinary flavor that played inside my mouth which satisfied the longing of my taste buds. Ok, that tasty salagubang! I would like to taste you indeed.

Six Amendment essays

Six Amendment papers From the Federal Crimes Act of 1790 to Miranda v. Arizona 364 U.S. 436 (1966) the Sixth Amendment option to advise had grown colossally. This paper will investigate the advancement of the Sixth Amendment, including what the Sixth Amendment is and when it applies to a person. The idea of viable advice will likewise be characterized by the Court. The Sixth Amendment was long deciphered as just significance the option to advice of ones decision and at ones own cost. It has since come to mean the privilege to selected guidance for the individuals who can't manage the cost of one. The move came in Powell v. Alabama, 287 U.S. 45 (1932), or the acclaimed Scottsboro Case. The feelings all things considered (of a few dark adolescents blamed for assaulting two white ladies) were upset on ground that the litigants didn't get a reasonable preliminary in light of the fact that their entitlement to viable insight were denied. In Betts v. Brady, 316 U.S. 455 (1942), the Supreme Court decided that just in extraordinary conditions, should guide be delegated. Be that as it may, in Gideon v. Wainwright, 372 U.S. 335 (1963), the Court toppled Betts and stretched out the option to insight to the charged in all states in every criminal case. In Argersinger v. Hamlin, 407 U.S. 25 (1972) the Court applied the option to direction to all offenses in cluding the chance of detainment. The Sixth Amendment option to guide has tagged along way. The Sixth Amendment ensures a blamed the help for counsel, the rights to be educated regarding charges and to defy informers, just as a privilege to a quick and open preliminary by an unbiased jury in every criminal case. The option to direct applies at whatever point an individual feels they need it. The option to direct incorporates a privilege to viable guidance. In United States v. Cronic, 466 U.S. 640 (1984) Justice Stevens clarifies that a skillful insight is basic to the accusatory framework. The Court stays hesitant to discover lawyers that are inept. ... <!

Rwanda Genocide Essays

Rwanda Genocide Essays Rwanda Genocide Essay Rwanda Genocide Essay The word slaughter originates from the Greek word genos importance race or family and cide significance executing. In Raphael Lemkin’s words, massacre is the wrongdoing of pulverizing a particular gathering of strict or potentially racial individuals. A few zones where massacre may happen is Africa, the Middle East, or some other underdeveloped nations. Destruction will in general happen in as of late fallen regions of foundation, government, and so forth. The Holocaust occurred in Germany and other German controlled areas.The Holocaust started in 1938 and finished in 1945, while the Rwanda annihilation started on April sixth of 1994 and not yet finished. Both the Holocaust and the Rwanda slaughter were comparable because of their employments of order, symbolization, dehumanization, and polarization. Be that as it may, the Tutsis confronted association, arrangement, elimination, and forswearing uniquely in contrast to the Jews from Germany. Tutsis and Jews were both delegated the â€Å"others† gathering. Grouping is when societies have classes in which they recognize individuals into â€Å"us and them† by ethnicity, race, religion, or nationality.The Tutsis and Jews were both the first elevated expectation individuals of the social pyramid. The settlers accepted that the Tutsi were regular rulers, so they just put the Tutsis into places of power and victimized Hutus and Twa. (Hymowitz; Parker) Many Jews, just as gay people and incapacitated individuals, were focused as foes to Adolf Hitler. The motivation behind why they were Hitler’s target was on the grounds that he accepted that they debilitated the Nazi Party. (Fremy) This class affected the manner in which others saw the Tutsis and Jews who were at one time the better race.This likeness is significant than this classification since we can see that a significant part of the notable massacres have impacted different slaughters. The two slaughters likewise contrast and their utiliz ation of symbolization. Symbolization is appeared with a logo utilized as an image of contempt that one gathering feels towards another. The Hutus named the Tutsi individuals with their physical appearances. It was likewise expected for the two gatherings to convey ID to guarantee whether they have a place with the Hutus or the Tutsis. (The Rwandan Genocide: The Steps to Genocide) Hitler likewise utilized images to handily distinguish his enemies.Nazi Germany shaded gay people with a pink triangle, earthy colored triangles for wanderers, green for lawbreakers, and red for political foes. (Fremy) This class has influenced the two gatherings since it was a lot simpler to torment the individuals who were the â€Å"enemies. † This similitude is critical to the classification in light of the fact that numerous honest lives have died because of the images of contempt that were constrained upon them. Both the Tutsis and the Jews were dehumanized in comparative manners. Dehumanizatio n is the point at which one gathering prevents the humankind from claiming the other group.The Hutus for the most part provoked the Tutsi individuals by calling them cockroaches or trees as a result of their skin shading and their stature. Additionally, some frontier rulers felt that by preferring the Hutu and attempting to reclaim some force from the Tutsi, they could stay in power longer. (Hymowitz; Parker) In request to dehumanize the Jews, Josef Goebbels utilized negative purposeful publicity to censure Jews for the financial and social clashes or Germany just as the world. The Nazis additionally dehumanized them by considering them the â€Å"inferior race†, which laid the basis to dispensing with the Jews from their privileges and opportunity. Dehumanization of the Jews) This classification affected the two gatherings since they were totally deprived of their humankind. This likeness is essential to the classification since it just took one articulation or so to make the Tutsis and Jews look awful. The Hutus and the Nazi Germans both composed gatherings to help take out the Tutsis and the Jews. Association can be casual, decentralized, and even incorporate the utilization of volunteer armies to give deniability of state obligation. The Hutus sorted out the MNRD and the Interahamwe, who arranged the destruction well.They likewise utilized purposeful publicity, facilitated assault against the Tutsis, and frequently got shipments of weapons. (The Rwandan Genocide: The Steps to Genocide) The Nazis put Jews, and the others into ghettos which permitted him simple access to murder whoever is too feeble to even consider living. â€Å"In the topsy turvy universe of the Holocaust, stately experts were Hitlers advance soldiers. † (Black) This class affected the two gatherings since now we realize that each and every individual who was not a Tutsi or a Jew had walked out on them and neutralized them.This closeness is imperative to this particular classi fication since now we likewise realize that individuals will do anything not be executed and known as an expansion to the adversaries. Both the Hutus and Nazis use polarization. Polarization is the phase that includes the utilization of purposeful publicity so as to convince individuals to walk out on individuals who were at one time their companion. The fundamental media source was the radio. The Hutu radicals controlled the radio and utilized it to play detest purposeful publicity messages advising all Hutus to slaughter the Tutsis. (Despise Radio) In Nazi Germany, the Nazis disclosed to Jews that they were useless individuals that didn’t have the right to live.Nazis denied Jewish individuals from the human rights and moved them into messy, malady ridden ghettos. (The Ghettoization of European Jews) This class affected the two gatherings by demonstrating that they would go to extraordinary measures to dispose of the restricting gatherings. This similitude is imperative to t he class since it indicated everybody that with one basic talk, individuals will walk out on you in a snap. Albeit the two massacres had numerous likenesses, they additionally had a distinction known as readiness. Readiness is where the two gatherings arranged out how they would slaughter their foes and with what weapons.Hutus walked all through the nation with blades, firearms, projectiles, and clubs, fiercely killing the two Tutsis and Hutu moderates. â€Å"The prosecutors’ trouble included the translation of code words, for example, the expression â€Å"go to work† as a call to execute the Tutsi and the Hutu who contradicted the Rwandan system. † (Holocaust Encyclopedia) During the holocaust, the Nazis moved Jews into infection ridden ghettos to secure the â€Å"master race. † The Nazis would likewise send Jews to be stripped and executed with poison gas in gas chambers. Auschwitz Concentration Camp) This class affected the two gatherings by showing th e manner in which each gathering had their perspective. This distinction is critical to the classification since we can see the numerous ways that they had chosen to take out their adversaries. The Hutus and the Nazi Germans likewise varied in their techniques for killing. In Stanton’s words, killing is the phase wherein they eliminate their foes in who they accept are not completely human. This decimation was done totally by hand, frequently utilizing blades and clubs.The men whod been prepared to slaughter were individuals from non military personnel passing crews, the Interahamwe. (Harmony Pledge Union) The Nazi individuals decided to annihilate the Jews through gas chambers. In the event that any of them quit strolling en route, at that point they would be shot dead and left in the day off. (Wiesel) This classification affected the two gatherings since it demonstrated their ability to proceed with the mass killings. This distinction is essential to the class on the ground s that their strategies all contrasted and demonstrated the qualities of the Germans and the Hutus. Both the Hutus and the Nazis denied that they at any point carried out their genocides.Denial is the remainder of the eight phases where a gathering denies that they perpetrated a wrongdoing in which they truly committed. The Hutu resistance pioneer, Victoire Ingabire, was captured for a long time for denying that the Rwanda slaughter at any point happened. Rulisa said the pioneer was seen as blameworthy of the â€Å"crime of scheme in hurting specialists through fear mongering and war† just as forswearing of Rwanda’s 1994 annihilation. (AFP) Himmler taught his camps to obliterate all current proof demonstrating that the Holocaust at any point occurred. He was fixed on the numerous survivors who lived to tell their experience from the death camps and gas chambers. Austin) At the finish of the Holocaust, Hitler ended it all on April 30, 1945 in his underground shelter bef ore he had the option to be caught. The Rwanda decimation finished when the Rwandan Patriotic Front assumed control over the nation. The two destructions have affected our general surroundings by making harmony associations and slaughter anticipation gatherings. At long last, both the Rwandan annihilation and the Holocaust were comparable in their methods of characterization, symbolization, dehumanization, association, polarization, and refusal. In any case, the two gatherings contrasted in their techniques for readiness and extermination.In request to keep slaughters from happening, we should abstain from falling into despair all in all general public.

Photoperiodism Essays - Plant Physiology, Botany, Plant Morphology

10 Research Essay Topics on Applied Anthropology

10 Research Essay Topics on Applied Anthropology On the off chance that you are composing an examination article on applied human sciences, there are numerous incredible realities that you can use to support your work. Underneath you will locate a short rundown of accommodating realities on applied humanities: Applied humanities expects people to utilize research and information techniques and apparatuses to settle ebb and flow issues on the planet. This field applies the investigation of people as far as science, language, culture, and practices in order to all the more likely see every variation. People in this field need to utilize ethnography, perception and information assortment to all the more likely comprehend another culture or individual. Through the introduction of anthropological data, one individual can survey and watch the distinctions, examinations, and transformative data relating to someone else or another gathering. From that they can collect an increasingly comprehensive belief system or perspective about people. The individuals who work expertly in this field work under the Society for Applied Anthropology which characterizes the field as one where logical examination is utilized to all the more likely comprehend and relate gatherings of people to each other. Through that review those working in the field are urged to apply standards of each gathering of individuals to assist them with managing handy issues. Having a translator who fills the position legitimately over the specialist in a clinical office will permit the specialist to increase better outcomes with numerous East Asian societies. The mediator in this situation capacities as a social head also, assisting with characterizing phrases as well as practices by the specialist toward the doctor. With the Hmong individuals, the dad or granddad fills the seat of most noteworthy regard and every individual in the family has a position, yet given that the most youthful, second create little girls are regularly the ones who talk the most English, specialists will in general wrongly address them straightforwardly so they can decipher. This is viewed as offending to the most significant level as the specialist addresses the individual in the family with the least social standing and disregards the individual with the most elevated. Having translators around who can work as social contacts can relieve this hazard. Ethnology is a subfield which centers around the investigation of the way of life. Science or physical investigation is another subfield which centers around the natural or physical contrasts among individuals. Prehistoric studies is a third subfield which centers around the investigation of archeological locales and discoveries, regularly according to gatherings of individuals who are done living or who have relocated consistently. The last subfield is that of semantics which centers around the phonetic changes between various gatherings of individuals. This last subfield can be utilized to follow the phonetic changes after some time in various networks and nations, following the impact that another gathering may have had. This can uncover the movement designs or the exchange extension of one gathering to other people. Diverse African people group along a notable exchange interstate may each show a couple of Arabic words, which suggest that they had exchange with Arabic individuals who plainly took that street to make a trip to the African people group. The utilization of human sciences will for the most part utilize each of the four subfields if conceivable to support organizations, enterprises, and governments give points of view that are not normally found in those fields. The human information brought by an anthropologist to law implementation, or the production of open strategy, or even western medication can build up a perspective on what things could have been, what things are, and how to propel correspondence and comprehension between them. The Hmong individuals, for instance, had issues with the law during the 1990’s in light of the fact that they would not oversee drugs to their youngsters the manner in which the emergency clinic endorsed. Be that as it may, clarifying the laws doesn't generally come effectively particularly when the conviction frameworks of the Hmong meddle with any capacity to locate a right interpretation. In the event that a kid was intubated and should have been taken care of through the cylind er, the guardians probably won't comprehend the danger of suffocation and rather believe that the specialists are attempting to hurt the youngster. Indeed, even with the assistance of a therapeutic interpreter, there are not words in the Hmong language for a significant number of the restorative and medical issues or arrangements in Western medication because of the way that the Hmong just have one primary kind of infirmity, which is the point at which an awful soul or touch has meddled with that individual. This is the place applied anthropologists would take their insight into the Hmong convictions and language and afterward make a center ground for instructing them about western medication prerequisites. Anthropologists today are employed as social intermediaries, to help intercede government dealings or business bargains or even standard clinical trades as referenced above between two societies. They are regularly the individual who will clarify how a CEO, for instance, should dress before meeting with another customer in another nation, just as who to address first, how to address them, when to sit/stand and where, regardless of whether to bring a blessing and if so what sort of blessing, what ought to be imprinted on the business card, etc†¦ Different jobs satisfied incorporate functioning as a program engineer for authoritative objectives, investigating explicit objectives for organizations or associations working in different nations or with different societies, and satisfying corporate representative errands. The investigation of humankind is separated into three key segments. The primary part is an all encompassing one, the second is the investigation of the social and the natural advancement of people, and the third is the development of everything, for example, societies, language, and science. The principal segment broke down social and natural improvement in an all encompassing manner, progressively expansive in work. The subsequent segment can inspect contrasts between different social gatherings to grandstand the inside or outside contrasts. In any case, another application is to investigate the interior and outer contrasts between individuals from a similar gathering. The third part is one which encourages anthropologists to perceive how people have changed and adjusted after some time. The understanding of how different gatherings work and communicate with each other, encourages gatherings of individuals to perceive what they share for all intents and purpose with assorted gatherings. It likewise assists individuals with seeing how culture and people impact different societies and how they can change nature in which they live. These are extraordinary and supportive realities that can be utilized in explore article composing on applied human sciences, all things considered. You can likewise utilize recommended subjects on this circle of studies and counsel the composing rules on investigate papers. Use all that you can to deliver a superb paper! References: Swirl, Elizabeth M., and William L. Partridge. Applied human sciences in America. New York: Columbia University Press, 1978. Ervin, Alexander M. Applied human sciences: instruments and points of view for contemporary practice. Allyn Bacon, 2005. Cultivate, George McClelland. Applied human sciences. Boston: Little, Brown, 1969. Strategy, TOWARDS AN ANTHROPOLOGY OF. Another field of anthropology. Anthropology of Policy: Perspectives on Governance and Powerâ (1997): 1. Shackel, Paul An., and Erve Chambers. Places as a main priority: Public paleontology as applied human sciences. Brain research Press, 2004. Scheper-Hughes, Nancy. Three recommendations for a fundamentally applied clinical anthropology. Social Science Medicineâ 30.2 (1990): 189-197. Van Willigen, John. Applied human sciences: a presentation. Greenwood Publishing gathering, 2002.

Nature in the Concrete Jungle COLUMBIA UNIVERSITY - SIPA Admissions Blog

Nature in the Concrete Jungle COLUMBIA UNIVERSITY - SIPA Admissions Blog After a torrential thunderstorm I was treated to a rather spectacular sight the other day in midtown Manhattan.   Check it out The sun shining through the trees is actually a reflection of the sun off of a building.   The picture was taken facing the east but with so many glass buildings in the city reflections put on quite a light show at times.   The concrete jungle has its share of natural surprises if you keep your eyes open.   I captured this fabulous picture on my bike ride into work one day last fall. I was following my normal route along the bike path on the west side of Manhattan and I noticed a rather large, moving object out of the corner of my eye.   I glanced over and saw a huge bird swooping into a tree.   The bird landed on a branch stump only about 10 feet off of the ground and I slammed on my brakes and looped back.   If you look closely, you will see that a decent sized rat is firmly in the claw of the bird. There is a decent Red-tailed hawk population in NYC and just the other day I spotted another one on the campus quad.   Nature is present even in a city dominated by man.

List Of SAT Subject Tests

SAT subject tests are content-based exams offering you a chance to exhibit your expertise and specialized knowledge of a particular subject. These tests are conducted under the administration of The College Board and are integral to admission process. While applying in a college, you have to furnish scores of minimum two subject tests. In case the college of your choice recommends any specific subject test, go ahead and attempt it. List of SAT Subject Tests That You May Take The College Board offers 21 subject tests covering four primary subject areas, viz. English, Math, Science, and History. These subjects are further divided into 9 parts including: English Literature US history World History Biology Ecological Biology Molecular Math Level 1 Math Level 2 Chemistry Physics There are 12 additional subject areas covering 9 foreign languages French French with Listening Spanish Spanish with Listening German German with Listening Chinese with Listening Japanese with Listening Korean with Listening Modern Hebrew Latin Italian In short, SAT subject tests cover 4 core subjects along with nine languages. Core subjects attract the largest number of students followed by non-listening options for foreign language tests. Scoring System for SAT Subject Tests In SAT subject test, scoring is done in a range of 200 to 800 points. One point is given for every correct answer while you may lose  ¼ point for a wrong answer. Due to negative marking, you have to remain extra cautious while attempting questions who aren’t so sure about. Despite the same scale of scoring, subject tests are never a parameter to judge your performance in general SAT. Usually, SAT subject tests are taken by the top rankers and this greatly affects your percentile. For example, if you score higher than 750 in general SAT, you are qualified for 99th percentile but the same score in a subject test may put you somewhere at 80th percentile only. How to Register For SAT Subject Tests? Related articles #SAT College Board,#SAT Score #RefundAugustSAT | Have my SAT Scores Been Compromised? 0 1043 #SAT College Board New SAT 2018-2019 - Dates and Deadlines 0 9114 # Meet Our SAT Leaderboard Toppers! 0 2297 #SAT Score Average SAT Scores At 10 Top Universities   0 0 #SAT College Board Where to find answer explanations for SAT Blue Book? 0 5534 Last date for registration to subject tests generally falls five weeks prior to the test day. Details are available on College Board’s website from where you can avail them and also register online. School guidance counselors also provide a free copy of student registration guide for SAT and SAT subject tests. You should always select the subject of your interest for attempting this test. But, also take into account the college’s requirements and suitable formats before taking it up. Prep For SAT Is Now FREE! On QS-LEAP

Gun Control Should Be Enacted - 1922 Words

Each person has their own idea of what our founding fathers meant when they put this in our constitution. Some people use guns as a hunting sport or for food. But then there are the ones who want to cause harm to each other. I still remember the morning of December 11, 2012. The day the Clackamas Town Center shooting occurred. A man entered a busy mall, killed 2 people and seriously injured another. He ended up shooting himself after causing all that fear and pain to the shoppers. My family and I had planned to visit the mall that day to take my relatives who came to visit from California, but we overslept. We heard the news on the radio on our way there and we turned around knowing we could have been there. The culprit stole an AR-15 from†¦show more content†¦States as well as the Federal Government should step up to make sure our safety is protected. In an article written by Charles Blow he states, â€Å"[in my youth,] a rifle wasn t a weapon as much as a tool. People hunted†¦And they were a guard against intruders -though those intruders were more an idea than a reality in those parts - who might threaten life of property† (Blow). According to Blow, when he was a child, guns weren t such a big threat to kill humans as they are today, although many citizens owned them back then. Throughout the last few decades the only thing that has changed are the weapons that are available and the society in which all kinds of people who, for some reason, decide to hurt others. The gun industry has produced more powerful weapons and not all are specifically for hunting. Many of those guns end up in the hands of children, mentally unstable people and others who just want to cause harm. Blow states, â€Å"And there wasn t the fetish for military-style weapons and armor-piercing bullets† (Blow). In today s world, one can go out and purchase a .50 caliber Barrett rifle. It s one of the most powerful weapon a civilian can purchase. It s not legal to hunt with these rifles, so why are they made available to the public? It does not make sense that such a powerful weapon is available to the public. These military style weapons should be banned because they often turn murder into mass murder. The onlyShow MoreRelatedGun Control Laws Should Be Enacted1334 Words   |  6 PagesGun Control in America Gun Control in America has been argued back and forth for decades past. On one side it is strongly believed that the Second Amendment suggests that individual citizens have a constitutionally protected right to own a gun and protect themselves. These individuals believe that gun control laws do not in fact reduce gun violence. On the other side it is said if Gun Control laws are enacted there would be less gun and school violence. Also, it would be harder for criminals andRead MorePros And Cons Of Stricter Gun Control1357 Words   |  6 Pagesâ€Å"Guns are designed to kill. They have no other function† (Bowman and Newton). Today, there is a major debate whether or not guns should be legalized. Gun control is a firearm regulation which sets laws or policies that regulate the manufacture, sale, or possession of firearms. The Second Amendment was ratified in on December 15, 1791 that allowed people the right to bear arms, but many people disagree with that and to express thei r opinions, both sides protest. Guns have a long history in the UnitedRead MoreEssay about Gun Control is Racial Discrimination1230 Words   |  5 PagesGun violence is one of the most serious problems in the United States. Each year in the U.S., more than 35,000 people are killed by guns, a death rate much higher than that in any other industrial nations. In 1997, approximately 70 percent of the murders in the United States were committed with guns. However, ironically, the United States also is the country that has the most gun control laws. Gun control laws generally focus on passing legislation—by local state, or national government—to restrictRead MoreIn Recent Years, We Have Seen An Increase In Mass Shootings1638 Words   |  7 Pagesprevent this from happening again?† Many people believe that these problems can be fixed by further regulating firearms, of course, this opens the question, â€Å"Should more gun laws be enacted?† Firearms are rooted deep our country’s history; our founding fathers having fought the revolutionary war for our freedom recognized the importance of guns to citizens. Adding it as a fundamental right in the constitution as the second amendment. Stating that A well regulated militia, being necessary to the securityRead MoreThe Issue Of Gun Control1356 Words   |  6 PagesGun control has been a longstanding debate in many countries around the world. For centuries men were actually encouraged to arm themselves to protect their families and homes. Many countries have enacted gun control laws in order to contain violent crimes, with the Canadian government taking the first step in the late 1800s. In order to protect its citizens, Canada’s legislature implemented a series of laws, throughout several decades, restricting firearms and requiring gun registration. AlthoughRead MorePersuasive Essay On Gun Control1163 Words   |  5 PagesWith the wake following the San Bernardino attack and an a pparent increase in domestic gun violence and terrorism, the fear of guns and violence associated with them has skyrocketed in recent years. To many, a promising solution to this problem is gun control, essentially placing restrictions and regulations on guns. In some cases this has been proven effective, and instances such as exceptionally dangerous weapons or automatic weapons it seems a given to ban. However, a ban on conventional weaponsRead MoreEssay on Gun Control in Canada1400 Words   |  6 Pages  Ã‚  Ã‚   There has been considerable debate recently in Canada over the issue of gun control. The Canadian parliament enacted the Firearms Act to enforce gun control by requiring gun owners to register their firearms. Just recently, the government of Alberta lead in a charge, including five other provinces and numerous pro-gun groups, complaining that the law is unconstitutional and intrudes on provincial jurisdiction. They also claim that the act infringes on property and civil rights that are guaranteedRead MoreGun Control Versus Gun Rights1645 Words   |  7 Pages2017 Gun Control versus Gun Rights Gun control is a controversial topic that is widely discussed in the United States. The call for gun control came during the 1960’s when many famous figures were assassinated. Today Gun Right’s Activist believes we should not infringe on the Second Amendment. While Gun Control Activist believe we should take precautions to protect people from gun violence. The republicans typically are against gun control while democrats are for gun control. Gun control is a hotRead MorePersuasive Essay On Gun Control1744 Words   |  7 Pagesthe right to own guns. These are also the words that allow shooting after shooting to take place in our country. The United States is in desperate need of stricter, more uniform gun control laws so that the country may become a safer place. One of the main issues with gun laws in the United States is the lack of uniformity in the restrictions held by the states. â€Å"We looked at five types of gun control enacted at the state level: assault weapons bans, high-capacity magazine bans, gun possession prohibitionsRead MorePersuasive Essay On Gun Control1634 Words   |  7 PagesOver the recents years, there have been many arguments about the issue of gun control at the state and national level. In California, there have been a variety of enacted laws within recent years to address the issue of growing gun violence around the country and ways to prevent terrorist attacks. California s new enacted laws about gun control in the state range from abolishing certain features on weapons to restricting certain handguns or other firearms a person might buy. The legislative branch

The Given-Before-New Principle in Linguistics

Critical Analysis - 2451 Words

1. Summary: Exploring value creation from the corporate foresight activity The article Exploring value creation from the corporate foresight activity explains in details, both technical and the human aspect, the value creation from the future research. As the future research involves a monitory as well the human capital the return on investment is an important debate. While discussing the return on investment the time line is also a concern that when the return of the present investment would be physically enjoyable. The paper starts with a brilliant introduction of the thesis statement and the author has argued the most common question â€Å"Have the predictions been accurate? ‘With the question ‘‘did our futures research create any value?’’†¦show more content†¦From both the views the examples and the empirical evidences suggest foresight activities to be a very good investment for the organization. But the dilemma of time of the research activity remains. Through the case discussion it is concluded that the corpo rate foresight activity can result in †¢ Identify relevant change †¢ Trigger innovation initiatives †¢ Challenge innovation development †¢ Contribute to overcoming dominant mental models †¢ Moderate strategic discussions †¢ Support the breaking away from path dependency †¢ Support the search, development, and acquisition of strategic resources through scouting networks, etc. From a researcher’s point of view the author has suggested a linking of foresight activity to the knowledge pool of the organization (may it be strategic body) and has ended with a long standing research question; how can firms become future-oriented? The author has found out main four success criteria for corporate foresight activity 1. Foresighters committed to creating value, 2. Participation of internal stakeholders, 3. Analysis that follows a systemic logic, and 4. Methods and processes that are tailored to companies’ needs. Strengths and Weakness of the author’s argument. The author of the article have suggested many point on the use of corporate-foresight activity and have supported his argument with a detailed literature analysis and empirical evidences , the argument made by the author are quietShow MoreRelatedCritical Analysis : Critical Thinking1245 Words   |  5 PagesCritical analysis is an art of analyzing and evaluating thinking with a view of improving it. In a broader sense, critical analysis is a process in which a person considers and evaluate the claims made by the theorists, experts, official bodies, journalists, etc., and then try to understand whether the basis of those claims are sound, applicable or relevant to the situation (Gould, 2011). In fact, critical thinking skills are essential to make better informed and more balanced decisions. Also, itRead MoreCritical Analysis On Critical Thinking Essay870 Words   |  4 PagesHitchens. What is critical thinking? What does it mean to think? 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World Religions Book Report Living Buddha, Living Christ ...

This paper is a book report on â€Å"Living Buddha, Living Christ,† written by, Thich Nhat Hanh. In this paper I will discuss the four themes; Mindfulness, Understanding, Interbeing, and Wisdom. I will define the themes, and explain how each theme listed is a part of my life and whether this theme, can be co-related along with my faith. Throughout this book, Thich Nhat Hanh talks about one being mindful. Anyone would define this term, being mindful means to acknowledge what you are doing, why you are doing it and so forth. Alternatively, mindfulness is also an agent of healing, just like The Holy Spirit, also being an agent of healing. It means to be understanding at a new level for yourself, to see from a new perspective and listen more deeply†¦show more content†¦So this concept is compatible with my faith. We can take this concept of understanding someone’s pain and trying to help them in any way we can. 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The Teacher as a Hero Free Essays

The teacher as a hero LESSONS PLANNED from the teacher’s pen (The Philippine Star) Updated October 01, 2009 T here are heroes and heroes, national and local. Some of them are born, others are made. Many are still living while many others have long been gone. We will write a custom essay sample on The Teacher as a Hero or any similar topic only for you Order Now It is to the latter that monuments and museums were built to keep alive their memory in our hearts and mind. Public buildings, parks and plazas, streets and a few provinces have been named after them. Important dates and events are usually marked red in the calendar to remind us of their birth or death anniversary. During the celebration of these events, program speakers take turns extolling to high heavens whatever good they had done for the country. Sad enough the hero who is apparently taken for granted and therefore unsung is the poor teacher. Not having a pedigreed name, she has no influence, no power. She is regarded as belonging to the marginalized sector of society. Tactless people look down on her with contempt saying, â€Å"She’s only a teacher. † After all, unlike OFWs, teachers do not contribute to the national economy. What many do not seem to realize is that a teacher is truly a hero in her own way. For a teacher is not only about her lesson plans, her teaching methods, strategies and techniques. A teacher is also about her personal character, her values and her attitude. And more importantly a teacher is also about her missionary work which entails a great deal of sacrifice on her part and her family. Indeed, the pro-bono services that she renders involve numerous risks to life and limb. We have heard of teachers who were kidnapped for ransom, forced into marriage under pain of bodily harm, physically abused and the unfortunate, even beheaded. I remember a male teacher who reprimanded a student for provoking trouble in class. That afternoon the huffy father with fire in his eyes sought the teacher in school and mercilessly hacked him to death. I had a relative who was summoned to the Comelec office in Manila and made to explain her inadvertence to affix her signature on a pair of election forms. The financially distressed teacher was forced to take a long-term loan which she used to pay for her transportation fare, board and lodging while in Manila. In the meantime her family had to be sparing and frugal in order to tide them over until such period that the loan was fully paid. While other government employees are off after five, the teacher spends long hours of work at home writing lesson plans, checking test papers or preparing visual aids and similar teaching devices. Compared to those who work in the comfort of their office, thousands of our teachers go on long hours of journey to their far-flung stations over hill and dale, many times in harsh weather condition. It is no wonder that many of these teachers become decrepit long before their age or they get pitifully sick before retirement from the service. And yet their take-home pay is a mere pittance. Any increase in their starvation salary comes far apart and in trickles because this is dependent upon the members of Congress who remember the teachers only on election time. Come May of next year teachers will again be called upon to man the electoral ramparts of our democracy. They will be there to help safeguard the sanctity of the ballot, armed only with the nobility and integrity of their profession. Whatever people say to the contrary, the teacher as a hero is ready to lay down her life for the sake of country sans a loud flourish of trumpets. I salute our teachers as heroes, living or dead! ANTONIO A. MORAN of Camalig, Albay is a retired general education supervisor of the Department of Education. How to cite The Teacher as a Hero, Papers

Great (534 words) Essay Example For Students

Great (534 words) Essay GreatGatsby By FitzeraldA great lecturer once said, Man is so caught up in his own recklessness that hedoes not notice the values of life.  ² The theme proclaimed in the quotereflects literature in the abundance that it is used in throughout the historyof writing. Author F. Scott Fitzgerald, spokesman of the Jazz Age, illustratesthe shallow emptiness, careless recklessness, and materialistic concerns of therich in his novel The Great Gatsby. First and foremost of all are the issues ofthe materialistic concerns of the rich. Jay Gatsby, a young rich bachelor, hadso many personnel possessions because he wanted Daisy, the first love of hislife, so much that she was the equivalent of  ³Winter Dreams ² to him. Gatsby ¹s silk shirts being tossed over his head out of his dresser is agood example of how his money means nothing to him and how he would give it allaway to have Daisy. Also his eccentric cars were the center of attention becauseof their high price and extreme beauty. All of these examples of prosperityrepresent the lives of the people of this novel to a point. Together, thecitizens of this book are more concerned with their possessions and money, thantheir health and lives. Subsequently, the people at his parties show carelessrecklessness with their abuse of alcohol and their bodies. First of all, thepeople at Gatsby ¹s balls drank all night and showed no respect forGatsby ¹s house or possessions. Also the participants of the parties heldat Gatsby ¹s mansion are audacious enough to drive home while veryintoxicated. Furthermore the individuals who were drinking were astonished tosee the car in the ditch but none of them bothered to help. Alcohol in largeamounts and large gr oups can cause misjudgements and even death. All in Alldrinking by Gatsby ¹s guests led to extremely reckless behaviors. Next andfinal of all is the emptiness that the characters of this book posses and how itaffects their lives. Tom Buchannen, an insidious man who had an affair withMyrtle, has the nerve to be married to Daisy and have a mistress. Following Tomis a man they call Kiplinsinger, a gambling piano player, who lives with Gatsbyand doesn ¹t go to the funeral but he has the brashness to ask for histennis shoes back. Other guests of Gatsby are shallow enough to trash his houseand not care that they are very drunk. The things that can make people happysuch as women and money, can blind them to what is morally right. Within theminds and lives of the people of this text lies a source of shallowness thatcannot be broken. In his novel The Great Gatsby., F. Scott Fitzgerald displaysthe careless recklessness, shallow emptiness, and materialistic concerns of therich. This novel also translates over to everyday life in the way that if peopleare too reckless, they will also be visionless. I believe that the lecturer whospoke the great words of audaciousness saw the true meaning of life and not totake it for granted. BibliographyComptons Multimedia Electronic Encyclopedia. Seattle: Western Software, 1994. Fitzgerald, F. Scott. The Great Gatsby. New York: Colier Books, 1992. -.  ³Winter Dreams. ² The United States in Literature Reads. Ed. James E. Miller, Jr., et al. Classic ed. Glenview, IL: Scott, Foresman, 1989. 438-51.

Tom Petty And The Heartbreakers free essay sample

The polished sound of Tom Petty and the Heartbreakers filled the starry sky at Great Woods recently. The two shows were the final ones of the summer concert series at Mansfields terrific, open-air arena. Petty was in high gear, in his own mellow way, as he pumped out almost all the tracks from the recently released album, Into the Great Wide Open. The blond-haired Wilbury also dug out all of the old hits and the crowd ate it up. Petty found a perfect blend of old and new. Just as expected, Petty put on a quality show that focused on the music and did not get caught up in gimmicks and tricks. The stage layout only consisted of a gigantic, petrified tree. It had two enormous branches that extended in either direction across the stage. A staircase ran up the front of the tree to a doorway at the top of its mid-section. We will write a custom essay sample on Tom Petty And The Heartbreakers or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page It was from this door that the psychedelic dragon came, carrying Toms harmonica for some down-home boogie. Although the volume wasnt really loud enough, the sound was still clear and crisp. The songs were just varied enough to make a strong live version, but not so that they didnt even resemble the studio cuts. There was a great balance of smash hits and the bands own favorites. During an intense performance of Dont Come Around Here No More, the strobe was turned on and three men in tuxedos, wearing masks of Reagan, Bush, and Nixon, came and chased the headliner around the stage. At last Petty escaped up the stairs to the doorway in the tree. He stepped inside for a split second and returned with a neon-red peace symbol. The former presidents turned and fled in fear at the sight of the huge sign. The crowd went nuts. It was the highlight of a great concert. Tom Petty proved once again that great music and talented, well-practiced musicians can still carry a show without using lasers, videos, or fireworks. The intensity was definitely visible, but the concert didnt become a bunch of screaming fans and psychotic band members. The music flowed through the crowd and gave Great Woods an incredibly calm atmosphere. Tom Petty and the Heartbreakers did Great Woods justice by closing out its season with a powerful concert. The music lovers in the Boston area should be eagerly awaiting their return. n

Putnams Theory on Bowling Alone essays

Putnams Theory on Bowling Alone essays Robert Putnam's central thesis in Bowling Alone is that there has been a decline in civic engagement and social capital over the past few decades. The idea of "bowling alone" stems from the fact that bowling in leagues from 1980 through 1993 decreased by 40 percent, while individual bowlers increased by 10 percent (Putnam 112). Putnam uses this metaphor for all forms of civic disengagement, meaning that people virtually do as little as possible collectively and would rather focus purely on the individual, rather than the group. Putnam's book addresses several topics of civic disengagement, including a decline in civic participation and social isolation. Putnam focuses on the increasing amount of television viewership and is wary to comment on technological increases, like the Internet, for this decline. However, Putnam tends to focus on what is occurring, using various sorts of data, and overlooks the true meaning of why it is occurring or the positive effects from an average Am erican's viewpoint. The increase in television viewership and use of the Internet does mark a change in social habits, but it does not warrant Putnam's view that it causes social isolation or disengagement. People in the forties and fifties did not have the same ability as society has today to watch television or use the Internet to get information. It is true that 50 years ago, citizens that wanted to be informed on current issues needed to attend meetings or engage in verbal conversation with other people to gather that information. Today, citizens spend an average of four hours a day watching television and countless hours at a computer, but they are getting more detailed information than the people fifty years ago did. The increase in television has allowed for all people to be better informed. Television enables people to get a broader view of current events, including immediate reports from around the globe and every angle of a situati...

The best ways on how to influence people over the phone

The best ways on how to influence people over the phone Being an employee in sales takes a lot of convincing to the person you are trying to sell to. The person on the other line will most likely listen to you more if you are confident and prepared. Usually, within 30 seconds of the  call, the client will decide if he or she is  interested and whether or not they want to hear more or end the conversation. As a sales  person, how do you influence your potential  client over the phone? With these simple tips, you can make the most out of any sales call and land the sale!  Source [The Gap Partnership]

Art black market (Iraq war missing art work) Term Paper

Art black market (Iraq war missing art work) - Term Paper Example however, this was later found. There was also an Assyrian headboard in the 900 BC which was specifically ivory headboard and was later recovered by the Jordanian officials in the custom department when it was stolen from the museum into the black market. The existence of the art work of in the museum of Iraq lead into more loses. Some additional missing artwork in Iraq was Bassetki statue. This statue was for a sitting nude male figure created in the period of 2300 BC.1 This sculpture was an artistic work which could be used by the Iranians to enhance the skills of art work. It was majorly suspected by the officials that these artifacts were taken out by foreigners who came into Iraq. Another lost art work in the museum was Sacred Vase of Warka. It existed from 3200 BC. The lost art work was very significant in the prehistoric artistic nature of the Iraq. Investigations by both Iraq and US investigators ensured that they brought back the lost art work in the Museum.2 With respect to the events, it facilitated siphoning of the art works outside Iraq. There are several art works that are still missing to date in the black market. One of the most prominent art works was Lagash statue, a headless limestone inscribed statue of Fanatum in the years dating to 2450 BC. The war facilitated stealing of many artistic works in nature because of the confusion during the time hence there was search for these items later after the war as hatched by the Iraq government. In 800 BC, there was also Nimrud lioness made up of ivory that was taken away from the museum.3 This was one of the pre historical art works in Iraq that had been taken away during the war by the soldiers and other foreigners. In the Babylonian empires, there were cuneiform bricks which were the nine royal bricks for inscription that originated from Sumerian. The bricks were beautifully made and they reflected the most artistic work of the Iraq. They were stolen during the war but later they

CRJS478IP4 Research Paper Example | Topics and Well Written Essays - 1000 words

CRJS478IP4 - Research Paper Example DNA profiling includes the extraction of the DNA from a specimen and separating the molecule to fragments. Since DNA varies from one individual to another, the patterns formed by the fragments are different and unique to the individual. DNA profiling is used expansively in the detection and prevention of crime as well as ensuring that prosecutions are safe (McDonald & Lehman, 2011). DNA profiling is important in the law enforcement process because it offers the possibility of determining whether biological materials found at the crime scene belong to the person suspected of committing the crime. The process can be utilized in identifying rapists in sexual assault cases. The main advantage of DNA profiling as compared to other serological tests is that DNA tests can be conducted with more accuracy. DNA profiling is more specific compared to other tests such as HLA and ABO typing. A DNA profile can be obtained from the tinniest body tissue found at the scene and this makes DNA profiling desirable since only very little evidence is needed (Toom, 2012). In rape case investigations, relevant evidence that can be collected from the scene include used condoms, clothes, sheets and other physical evidence such as hair, skin fibers and trace evidence. In rape cases, there are two crime scenes, which are the place the act took place and the victims’ body. Evidence from both these environments is essential to investigations. Used condoms often contain body fluids, especially semen, and this can be helpful in identifying the perpetrator through the use of DNA profiling. Clothes and sheets also have biological material from both the victim and the perpetrator and analysis of these can yield sufficient information to form a profile of the perpetrator. Likewise the other physical evidence and trace evidence would probably have body cells from the perpetrator of the crime and these

Accounting Essays Management Accounting

Accounting Essays Management Accounting Current Issues in Management Accounting INTRODUCTION Accounting measures of performance have been the traditional mainstay of quantitative approaches to organizational performance measurement. However, over the past two decades, a great deal of attention has been paid to the development and use of non-financial measures of performance, which can be used both to motivate and report on the performance of business and other organizations. The impetus for such developments has come from both the bottom and the top of the organization. Much performance management at the operational level is carried out using specific indicators of performance, which are usually not measured in financial terms. At the most senior levels, although financial performance is inevitably a major consideration, there has been increasing recognition that other important factors in the effective running of the organization cannot be well captured by such measures (Neely 2002). Thus, non-financial performance measures have undergone significant development, to the relative neglect of the development of improved financial measures. However, the recent publicity surrounding the marketing of economic value added as an overall measure of company performance by management consultants can be seen as a sign of a new emphasis on the financial aspects of performance. It will be argued that there are three different major functions for financial performance measures, and that, although these functions overlap to some extent, major confusion can be caused by applying measures developed for one function to a different one (Neely 2002). Any organization, whether public or private, has to live within financial constraints and to deliver perceived value for money to its stakeholders. The role of the finance function is to manage the financial resources of the organization, and to ensure that the financial constraints it faces are not breached. Failure to do this will lead to financial distress, and ultimately, for many organizations, to financial failure or bankruptcy. Establishment of precisely what the financial constraints are and how the proposed operating plans will impact upon them are a central part of the finance function. There are three main areas of focus for financial plans. Most basically, cash flow planning is required to ensure that the cash is available to meet the financial obligations of the organization. Failure to manage cash flows will result in technical insolvency. For business organizations, the second area requiring attention is profitability, or the need to acquire resources at a greater rate than using them. Although over the life of an enterprise, total net cash flow and total profit are essentially equal, this can mask the fact that in the short-term they can be very different (Neely 2002). Indeed, one of the major causes of failure of new small business enterprises is not that they are unprofitable in the long term, but that growth in profitable activity has outstripped the cash necessary to resource it. The major difference between profit and cash flow is the time period between payments made for capital assets which will generate income in the future and the actual receipt of that income which is needed as working capital. This highlights the third area of focus, namely on assets and the provision of finance for their purchase (Neely 2002). Businesses need to know about their financial performance to access what are the things they are doing right. The paper takes a look at the two forms of accounting systems. The paper will also discuss on the concern towards the financial and management accounting’s linkage and such linkage drawing operating decision making into a short-term, narrow focus not supportive of the most effective operations. ACCOUNTING AND ORGANIZATIONS As instruments, financial statements can only provide representations of the phenomena that guide the decision-making processes of investors, creditors and other interested parties. The serviceability of these statements will be dependent on the extent to which they depict accurately the phenomena they purport to represent. This notion has been explained under a variety of guises in the accounting literature. Accounting is financial map-making. The better the map, the more completely it represents the complex phenomena that are being mapped. Financial statements may be viewed as descriptive accounts of the financial relationships between an entity and its environment from time to time, and changes in that relationship over time (West 2003). Accordingly, a system of accounting may be viewed as a model of the system of financial relationships between an entity and its environment. The function of the accounting system is, therefore, to represent the financial consequences of an entity’s actions and the financial consequences of the endogenous and exogenous factors which determine an entity’s financial status in relation to all other entities. When the laws underlying the accounting model have the same syntactical structure as a corresponding set of laws which govern the phenomena of financial position and financial performance, financial statements may be considered syntactically isomorphic with the actual financial position and financial performance of firms (West 2003). The consequences of faulty financial instrumentation may be severe. Where the decision-making processes of individual investors are misguided, economic inefficiencies with broader social repercussions are likely to ensue. To protect against these adversities, accounting, in common with other systems of instrumentation, needs to be subject to some form of governance or discipline. Consistent with this qualitative standards for accounting information have a long history. They appeared in early bookkeeping manuals and were written into the constitutive documents of commercial ventures and a variety of statutes in the United Kingdom during the eighteenth and early nineteenth centuries. Their purpose was to signify the duty to ensure that accounts were properly kept as a basis for representing the financial affairs of public bodies and business firms. rather than seeking to ensure that accounting information corresponds with the actual financial features of firms as at their date and that the function of accounting is therefore served there is evidence that the accounting profession has been, and continues to be, concerned only to ensure that financial statements have been prepared on the basis of prescribed technical accounting rules (West 2003). Were these rules to prescribe an effective system of financial instrumentation, they would provide the means by which the function of accounting would be better served. Accountants of the highest abilities and reputations are willing to give their considered opinion, after due examination, that the financial statements fairly present the position of a company based upon accounts determined in accordance with accepted principles of accounting. It follows that these fundamental truths upon which such opinion is based, and which may be properly dignified with the term principles, are known to the accountant and are matters with respect to which there can be no general disagreement (West 2003). Businesses use accounting as a method to know how they are performing and to see if there is a balance between what the company acquires and what the company takes out. The balance should be maintained so that a firm operates for a longer time. Accounting systems are said to have different forms o ne is financial accounting and the other is management accounting. The next discussion focuses on Financial Accounting. FINANCIAL ACCOUNTING Financial accounting and reporting is essentially a means to provide information. If information is to be useful, there must be uncertainty that can possibly be resolved by such information. To understand why accounting is useful at all, analyzing accounting information in the context of certainty would be clearly inappropriate. An information system provides signals that alter the likelihood of the occurrence of future events or states of the world that are part of a decision problem. A decision problem is characterized by states of the world, their probabilities, actions the decision-maker can choose, results of state-action combinations, and the utilities the decision-maker receives from such results. The usefulness of information can only be assessed in the context of a particular decision problem. Thus, the same information system may be useful in one context but not in another. General-purpose financial accounting and reporting is designed primarily to provide information to pe ople outside the firm, such as investors, creditors, and customers (Hopwood, Leuz Pfaff 2004). These parties are presumably interested in that information and rely on it for their own decision-making. The firm prepares the accounting information, and hence is better informed than the users. Further, some potential users of information have conflicts of interest with the firm. The information asymmetry generates concerns because it is not necessarily in the firms best interest to provide the information at all, or to provide it in an unbiased fashion. It is in such a context that disclosure and earnings management issues arise. Introducing an auditor as another player with asymmetric information and potential conflicting interests adds another layer of incentive issues to be considered. However, there are several features of financial accounting systems that make them peculiar information systems (Hopwood, Leuz Pfaff 2004). Accounting provides periodic information about the financial position of a firm. Accountants use accruals to provide information about transactions and events, not just cash flows. Accrual accounting allocates cash flows to particular periods under specific transformation rules. This information leads to the distinct accounting language, such as stocks and flows, assets and liabilities, and income. The transformation rules include the realization principle, which defines when revenue is recognized; the matching principle, which states that expenses follow the respective revenues; and conservatism, which introduces a bias in the reported income. Financial accounting and reporting is governed by standards or rules developed by standard-setters or legal bodies on a national or international level. The objective is to provide decision-useful information to the stakeholders of the firm (Hopwood, Leuz Pfaff 2004). Accounting information competes with other information sources, which are provided either directly by the firm or generated by intermediaries. To be valuable, the information must have a comparative advantage over other sources, or at least a complementary value. Indicators attesting that this is in fact the case are that investors and analysts usually generate earnings expectations and react to firms meeting or not meeting them, and that they also react to accounting scandals. Firms exert effort in managing earnings. These features make accounting reports a special and important information system. Useful models in financial accounting attempt to capture some of these features (Hopwood, Leuz Pfaff 2004). Financial accounting is focused on the financial issues of the company and it provides financial related information to internal and external people concerned with the company. The main focus of financial accounting is making sure that the stakeholders are given positive financial information. MANAGEMENT ACCOUNTING Many companies have turned to their management accounting systems to bypass the limitations of financial accounting. Some of them have developed best practices that give them a firm foundation for true accountability. However, many companies have not gotten beyond the crisis in management accounting that crept into place early in the century. That is, they use management accounting as not much more than a data-gathering device for determining product costs and compiling external financial accounts. Management accounts are driven by the cycle and procedures of financial accounting. The information is most useful for tasks like valuing inventory and aggregating costs across the company (Birchard Epstein 2000). It is an incomplete basis for measuring performance. Any company that has not radically changed its management accounting risks finding it produces problems similar to those created by financial accounting. The two most critical problems are prodding managers into, first, an incessant financial focus and, second, a near total reliance on historical, or lagging, indicators for decision making. The product and service costs that managers receive, the meat and potatoes of managerial accounting, often reveal little about the non financial factors of performance that create costs, like complex product designs or defective customer service. The cost data help managers keep the financial score but not necessarily how to improve their long-term batting average companies that depend on financial accounting and traditional management accounting systems are in crisis because they are missing the first element for making the accountable organization which is relevant and comprehensive measures o f performance. Without systems that extend beyond the financials to non financials and that accurately tally product costs, few managers or executives can deliver a maximum of value to shareholders, customers, or anyone else (Birchard Epstein 2000). Managers widely recognize the problem today. In a study 45 percent of companies said that their performance measurement system had a neutral to negative impact on long-term management. Whats more, respondents who reported the least satisfaction with their performance measurement systems used financials more intensely and used fewer non financials than did respondents who reported more satisfaction. Little surprise that 65 percent said most of their measures came from the current-year financial results. Measures have great power, almost like genetic code, to shape action and performance. Whether at the equivalent of the cell level, the organ level, or the systems level, measures become the directional device that influences or even dictates the shape of the enterprise. Change the measures, and you change the organism. Measures have always had the power to shape a corporations destiny, but the focus on financial figures alone limited their utility (Birchard Epstein 2000). Management accounting of the past forced managers to build world-class organizations and it is build with a truncated set of chromosomes. Today, though, with the help of revitalized cost accounting and non financial measurement, managers can develop a full set of instructions financial, operational, and social for the enterprise. Those instructions give them the capability to create accountability they never had before. The mark of the financially accountable organization has changed. Once upon a time, standard accounting measures like earnings per share were the gold standards of performance measurement. Traditional measures today, if used in isolation, raise a red flag. They signal to investors that managers may be reporting their performance reflexively as slaves to tradition, rather than as leaders of a well-wrought financial and business strategy (Birchard Epstein 2000). As a complement to financial accounting, companies make use of management accounting to check its performanc e and know which operating part of the firm they are not doing well. IMPROVEMENTS IN MANAGEMENT AND FINANCIAL ACCOUNTING There is mounting evidence that the deployment of digital technologies by organizations not only affects the economics of operational and managerial processes but also mobilizes extensive social and organizational effects. Digitization impacts the form, substance, and provenance of internal accounting information with attendant consequences on the behavior and actions of organizational participants and on the functioning of enterprises more widely. Knowledge about the influence of the deployment of digital technologies on management accounting thinking, processes, and practices is starting to take shape. As enterprises become increasingly concerned with the generation and the processing of digitized information relating to the production and delivery of physical and digital products and services, the challenge will be to sustain sufficient credence in the monitoring, measurement, and assessment of these altering organizational activities (Bhimani 2003). Trust is core in this regard. If it can be claimed that trust is becoming the most important asset in the digital economy then what comprises trust in internal accountings will likely see transformations. Novel accounting concerns centering on faith in numbers will once again emerge and contemporary control systems will no doubt continue to face calls for reforms. Accounting measures will seek to endanger trust in contexts where what is bought, sold, or produced never assumes physical form. Although service products have always evidenced such characterization, the means by which they are delivered have not ordinarily defied desired transparency or the potential for observation in the same way as digital processes. Counting based on observation or observations enabling evaluations to be made are not always amenable to operationalization in contexts where digital rather than physical transactions underpin enterprise activities (Bhimani 2003). Digital processes often evade physical verification, and established modes of enumeration and evaluation will therefore likely come under question. How far accounting information can be trusted is not subject merely to the development of more rational forms of capturing the economic consequences of organizational activities resting on digital processes. Human interpretations of the significance of deploying digital technologies and their representation in economic terms are also a relevant issue. Alterations in the capture and reporting of information as well as the changing nature of the product that is to be reported upon within digitized organizational contexts will likely have behavioral implications worthy of study. Behavioral accounting research which has traditionally documented similarities and variations in the uses and impacts of accounting information on individuals will raise new concerns, questions, and issues (Bhimani 2003). At the individual level, digitization will affect the type of accounting information being reported as well as the manner in which it is used and the resulting consequences. The rise of digitization which may in part occlude the transparency of organizational affairs, will impact on pressures to portray management accounting work as being technically and internally legitimate. This will prove particularly pertinent in the near future given that, in the recent past, the accountants credibility in public accounting functions has been tarnished. Just as consumers rely on brands to guide their choices as product diversity and complexity grow, and as barriers to entry in many markets drop, so the linkage between the managerial task and the know-how of internal accountants will be shaped by the credibility which management accounting can engender within enterprises. The management accountant will need to project not simply traditional professionalism but the constitution of a digitally cog nizant person. This person must have an appeal to digital spaces in representation of managerial tasks and which combine simulation with traditional reality as well as corporate legitimacy (Bhimani 2003). Just like any other concepts accounting has developed and it became adaptable to the changes in the environment. The digitization of accounting creates a better chance for more accurate information that will prove to be vital for organizations. CONCERN TOWARDS THE LINKAGE Fry, Steele, and Saladin 1998, stated that accounting systems take two forms, management accounting and financial accounting, and can be tightly linked. However, the functions of these two forms of accounting are quite different: management accounting is focused on monitoring and analyzing the effect of management decisions, financial accounting is focused on short-term, external reporting. The concern is that this linkage is drawing operating decision making into a short-term, narrow focus not supportive of the most effective operations. For Fry, Steele and Saladin they have doubts that the two forms of accounting are not used together by companies and decisions are focused only on one form of accounting. In the previous discussions it mentioned that companies use both forms of accounting to make decisions and create strategies. Companies cannot completely disregard the information that are acquired by using the financial and management accounting. The information acquired has a rel ation and are useful in determining the next actions for the company. The linkage between the two forms of accounting does not create a short term focus and it does not create a situation wherein there is no support for effective operations. The linkage between the two creates a better outlook on how a certain problem can be solved and it helps in discerning the effective actions a company should take. CONCLUSION Businesses need to know about their financial performance to access what are the things they are doing right. Businesses use accounting as a method to know how they are performing and to see if there is a balance between what the company acquires and what the company takes out. Financial accounting is focused on the financial issues of the company and it provides financial related information to internal and external people concerned with the company. As a complement to financial accounting, companies make use of management accounting to check its performance and know which operating part of the firm they are not doing well. There is said to be a linkage between the financial and management forms of accounting. This linkage is also said to create a short term, narrow focus that is not supportive of effective operations. The linkage between the two forms of accounting does not create a short term focus and it does not create a situation wherein there is no support for effective operat ion, it provides better decisions to be done and a better focus for a firm. REFERENCES: Amernic, JH Robb, S 2003, Quality of earnings as a framing device and unifying theme in intermediate financial accounting, Issues in Accounting Education, vol. 18, no. 1, p. 5. Bhimani, A 2003, Management accounting in the digital economy, Oxford University Press, Oxford. Black, T Gallagher, L 2004, Are physical capacity constraints relevant? : applying Finance-Economics theory to a management accounting misconception, Australian Journal of Management, vol. 24, no. 2, pp. 143. Birchard, B Epstein, MJ 2000, Counting what counts: turning corporate accountability to competitive advantage, Perseus Books, Cambridge, MA. Fry, TD, Steele, DC Saladin, BA 1998, ‘The use of management accounting systems in manufacturing’, International Journal of Production Research, vol. 36, no. 2, p.503-525. Hopwood, A, Leuz, C Pfaff, D (eds.) 2004, The economics and politics of accounting: international perspectives on research trends, policy, and practice, Oxford University Press, Oxford. Neely, A (ed.) 2002, Business performance measurement: theory and practice, Cambridge University Press, Cambridge, England. West, BP 2003, Professionalism and accounting rules, Routledge, New York.

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Only fifteen feet away, Gabrielle Ashe stood in the shadows, rigid. From the den came the harmonious clink of crystal snifters and the crackle of the fire. 58 In a panic, the young NASA technician dashed through the habisphere. Something terrible has happened! He found Administrator Ekstrom alone near the press area. â€Å"Sir,† the technician gasped, running up. â€Å"There's been an accident!† Ekstrom turned, looking distant, as if his thoughts were already deeply troubled with other matters. â€Å"What did you say? An accident? Where?† â€Å"In the extraction pit. A body just floated up. Dr. Wailee Ming.† Ekstrom's face was blank. â€Å"Dr. Ming? But†¦ â€Å" â€Å"We pulled him out, but it was too late. He's dead.† â€Å"For Christ's sake. How long has he been in there?† â€Å"We think about an hour. It looks like he fell in, sank to the bottom, but when his body bloated, he floated up again.† Ekstrom's reddish skin turned crimson. â€Å"Goddamn it! Who else knows about this?† â€Å"Nobody, sir. Only two of us. We fished him out, but we thought we better tell you before-â€Å" â€Å"You did the right thing.† Ekstrom exhaled a weighty sigh. â€Å"Stow Dr. Ming's body immediately. Say nothing.† The technician felt perplexed. â€Å"But, sir, I-â€Å" Ekstrom put a large hand on the man's shoulder. â€Å"Listen to me carefully. This is a tragic accident, one I deeply regret. Of course I will deal with it appropriately when the time comes. Now, however, is not the time.† â€Å"You want me to hide his body?† Ekstrom's cold Nordic eyes bore down. â€Å"Think about it. We could tell everyone, but what would that accomplish? We're about an hour off from this press conference. Announcing that we've had a fatal accident would overshadow the discovery and have a devastating effect on morale. Dr. Ming made a careless mistake; I have no intention of making NASA pay for it. These civilian scientists have taken enough of the spotlight without my letting one of their slipshod errors cast a shadow over our public moment of glory. Dr. Ming's accident remains a secret until after the press conference. Do you understand?† The man nodded, pale. â€Å"I'll stow his body.† 59 Michael Tolland had been at sea enough times to know the ocean took victims without remorse or hesitation. As he lay in exhaustion on the expansive sheet of ice, he could just make out the ghostly outline of the towering Milne Ice Shelf receding in the distance. He knew the powerful Arctic current flowing off the Elizabethan Islands spiraled in an enormous loop around the polar ice cap and would eventually skirt land in northern Russia. Not that it mattered. That would be months from now. We've got maybe thirty minutes†¦ forty-five at the most. Without the protective insulation of their gel-filled suits, Tolland knew they would be dead already. Thankfully, the Mark IXs had kept them dry-the most critical aspect of surviving cold weather. The thermal gel around their bodies had not only cushioned their fall, but it was now helping their bodies retain what little heat they had left. Soon hypothermia would set in. It would start with a vague numbness in limbs as the blood retreated to the body's core to protect the critical internal organs. Delirious hallucinations would come next, as the pulse and respiration slowed, cheating the brain of oxygen. Then, the body would make a final effort to conserve its remaining heat by shutting down all operations except the heart and respiration. Unconsciousness would follow. In the end, heart and respiration centers in the brain would stop functioning altogether. Tolland turned his gaze toward Rachel, wishing he could do something to save her. The numbness spreading through Rachel Sexton's body was less painful than she would have imagined. Almost a welcome anesthetic. Nature's morphine. She had lost her goggles in the collapse, and she could barely open her eyes against the cold. She could see Tolland and Corky on the ice nearby. Tolland was looking at her, eyes filled with regret. Corky was moving but obviously in pain. His right cheekbone was smashed and bloody. Rachel's body trembled wildly as her mind searched for answers. Who? Why? Her thoughts were muddled by a growing heaviness inside her. Nothing was making sense. She felt like her body was slowly shutting down, lulled by an invisible force pulling her to sleep. She fought it. A fiery anger ignited within her now, and she tried to fan the flames. They tried to kill us! She peered out at the threatening sea and sensed their attackers had succeeded. We're already dead. Even now, knowing she would probably not live to learn the whole truth about the deadly game being played out on the Milne Ice Shelf, Rachel suspected she already knew who to blame. Administrator Ekstrom had the most to gain. He was the one who sent them out on the ice. He had ties to the Pentagon and Special Ops. But what did Ekstrom have to gain by inserting the meteorite beneath the ice? What did anyone have to gain? Rachel flashed on Zach Herney, wondering if the President was a coconspirator or an unknowing pawn? Herney knows nothing. He's innocent. The President obviously had been duped by NASA. Now Herney was only about an hour away from making NASA's announcement. And he would do so armed with a video documentary containing endorsements from four civilian scientists. Four dead civilian scientists. Rachel could do nothing to stop the press conference now, but she vowed that whoever was responsible for this attack would not get away with it. Summoning her strength, Rachel tried to sit up. Her limbs felt like granite, all her joints screaming in pain as she bent her legs and arms. Slowly, she pulled herself to her knees, steadying herself on the flat ice. Her head spun. All around her the ocean churned. Tolland lay nearby, gazing up at her with inquisitive eyes. Rachel sensed he probably thought she was kneeling in prayer. She was not, of course, although prayer probably had as good a chance of saving them as what she was about to attempt. Rachel's right hand fumbled across her waist and found the ice ax still bungeed to her belt. Her stiff fingers gripped the handle. She inverted the ax, positioning it like an upside down T. Then, with all her energy, she drove the butt downward into the ice. Thud. Again. Thud. The blood felt like cold molasses in her veins. Thud. Tolland looked on in obvious confusion. Rachel drove the ax down again. Thud. Tolland tried to lift himself onto his elbow. â€Å"Ra†¦ chel?† She did not answer. She needed all her energy. Thud. Thud. â€Å"I don't think†¦,† Tolland said, â€Å"this far north†¦ that the SAA†¦ could hear†¦ â€Å" Rachel turned, surprised. She had forgotten Tolland was an oceanographer and might have some idea what she was up to. Right idea†¦ but I'm not calling the SAA. She kept pounding. The SAA stood for a Suboceanic Acoustic Array, a relic of the Cold War now used by oceanographers worldwide to listen for whales. Because underwater sounds carried for hundreds of miles, the SAA network of fifty-nine underwater microphones around the world could listen to a surprisingly large percentage of the planet's oceans. Unfortunately, this remote section of the Arctic was not part of that percentage, but Rachel knew there were others out there listening to the ocean floor-others that few on earth knew existed. She kept pounding. Her message was simple and clear. THUD. THUD. THUD. THUD†¦ THUD†¦ THUD†¦ THUD. THUD. THUD. Rachel had no delusions that her actions would save their lives; she could already feel a frosty tightness gripping her body. She doubted she had a half hour of life left in her. Rescue was beyond the realm of possibility now. But this was not about rescue.