Imagination

Is Imagination More Important Than Knowledge? The French philosopher Simons Well wrote, â€Å"Imagination and fiction make up more than three quarters of our real life. † The more you think about this quote, the more you realize it is rather accurate. We are surrounded by the creative imaginations of millions of people. They intrude into our everyday lives, from the books we read, to the television we watch, to the design of the last building you saw. These manifestations of imagination have become a part of not just our lives, but of our culture.This begs the question, how much of our lives and what we know of our lives depends on this capacity to imagine? According to Albert Einstein, â€Å"Imagination is more important than knowledge. For knowledge is limited to all we now know and understand, while imagination embraces the entire world, and all there ever will be to know and understand. † I however, disagree with Mr.. Einstein. There Is an Intrinsic relationship bet ween Imagination and knowledge, both relying upon the other's existence to develop new Ideas. Once Imagination and knowledge have been defined, their Interrelation can be more easily understood.Without Imagination, humans would lack the ability to derive new ideas, but without prior knowledge, they would not know how to go about putting the new ideas into action. Every idea that imagination cogitates is based upon knowledge of another idea. The Romans, for example, borrowed the idea for their aqueducts from other ancient civilizations and improved upon it. The dependency between knowledge and imagination in determining new ideas is so complex, that neither can be deemed of greater importance than the other.To better comprehend the complex relationship between Imagination and knowledge, one must first understand what they entail Individually. The Oxford Dictionary defines Imagination as â€Å"the faculty or action of forming new Ideas, or images or concepts of external objects not p resent to the senses†. Imagination is the capability to conceive something new, but not entirely without precedent. Without this capability, humans would not have the mental capacity to derive anything new and thus would not be able to improve. Humanity without imagination could no longer be considered humanity, as we would essentially descend to the level of animals.Knowledge is described by the Oxford Dictionary as â€Å"1 . Facts, information, and skills acquired through experience or education; the theoretical or practical understanding of a subject. 2. Awareness or familiarity gained by experience of a fact or situation. † Note that both definitions expressly state the requirement of experience as a prior necessity. This suggests that you can't make something out of nothing, there has to be a platform on which to begin and off of which to expand. Existence. To begin, humans need imagination to acquire new knowledge.Without imagination in this respect, humans wouldn 't have the understanding that there is in fact more knowledge to be acquired. Even if this were not so, imagination would still be required to develop a method of obtaining the new knowledge. Imagination is also essential in the acceptance of new ideas. Humans need the capacity to imagine the possibility of something other than what they know exists, in order to accept the new knowledge. Now to consider the opposite side of the relationship: imagination's dependency on knowledge. New ideas, the products of imagination, are improvements of existing ideas, or previous knowledge.Inventors use their imagination to address a problem that they have happened upon in an attempt to resolve the issue. An article from The New Yorker by Malcolm Caldwell suggests that all inverters are actually attackers. â€Å"The tweaked inherits things as they are, and has to push and pull them toward some more nearly perfect solution. † All new ideas are therefore based on a pre-existent notion. Know ledge of that notion and it's flaws as well as how to improve upon it's flaws are necessary to come up with a new idea that is in theory, better than the revises one.A relatively well-known example of attackers in human history is the Romans. The Romans borrowed most of the ideas that most people now give them credit for from other ancient civilizations, notably the Greeks, Egyptians, Assyrian and Babylonians. One such improved upon invention that we use to this day would be plumbing. Roman aqueducts are renowned for their efficiency and ingeniousness, yet they were first used in Egypt, Assyria and Babylon. The Romans simply took an idea they coveted and improved upon it, using it to combat drought and water their crops.The Roman's improvements eventually led to our version of plumbing, something indispensable in modern homes. The complexity of the interactions between imagination and knowledge are better understood after they have both been defined. Imagination is the capability to conceive a notion based upon pre-existent knowledge, whereas knowledge is obtained by imagination being allowed to improve upon existing ideas. The Romans frequently improved upon pre-existing ideas borrowed from other civilizations, the results of which we still use today.Imagination and Knowledge are like two parts to a ricer, but you can't tell which part of the circle is which. They are interdependent, each relying upon the other's existence to aide our society in thriving.

Modern Day Discrimination Essay

Gender inequality is the most important issue society faces today. This is the unfair difference in the way people are treated based on their gender. There are many places where this injustice occurs. The most detrimental is where people spend a large portion of their time, which is the workplace. The workplace must not be viewed as only a traditional job, but also things such as being a wife or a mother. Society must improve gender equality in the workplace in order for all people to feel likely to succeed. Military wives are viewed as supporters, rather than equals who can also be successful. A group of authors elaborate on the issue, â€Å"the military wife has traditionally had an important and recognized role in military life, providing the necessary support and care that contributed towards the success of her husband’s career† (Rosen, Knudson and Fancher 327). All people, male or female, need not only to be treated the same, but viewed the same if society is going to grow. Women are put in a group that does not allow them to have a rewarding life without a husband. This teaches young women that they need a man in their life to be successful. Which could lead to poor decisions or premature and failed marriages. Women who do attempt to be successful on their own are not given the credit they deserve for building a life on their own. This is proven in volume 16 of Gender, Work and Organization, â€Å"Women are typically viewed as ‘honorary men’ or ‘flawed women’ for attempting to participate in fields traditionally dominated by men† (Powell, Bagilhole and Dainty 412). Women who strive to have success in male dictated professions are not seen as strong people but rather weak women or women who act like men. These women are stronger than most for stepping outside the normal range of female jobs. If women find themselves resembling men more than usual to be successful, it will take away from the diversity of society. This can be corrected by accepting that anybody can perform his or her job just as well as anyone else . Women are not given equal opportunities to obtain employment positions for sexist reasons. Maryn Oyoung shares her thoughts one the issue of discriminatory hiring, â€Å"Men and women should be allowed to compete freely and on an equal basis in the workplace; however, current laws do not promote this idea because they do not take into account the reality that women uniquely experience the physical side effects of pregnancy† (518). Due to the simple fact that men  are physically incapable of going through the process of pregnancy, they have an advantage in the workplace as long as laws continue not to address the issue. This allows employers to discriminate against women because of the possibility of pregnancy. If women are forced to choose between a job and a family, they likely will choose family. Creating a less diverse group, which offers fewer opinions on important decisions. Most women who are able to have children are of crucial importance to the human race. Promoting the success of these women would encourage them to have children making our race more diver se and accepting. Along with the lack of equal opportunities, gender inequality in the workplace is shown through unequal pay based on gender. Browne explains the pay ratio between men and women for the same positions. â€Å"In 2010 the female-to-male annual earnings ratio in the United States was 0.77, and in 2011 the weekly earnings ratio was 0.82† (786). Men are unrightfully being paid more for their contributions to a business than women. Even if those contributions are identical to those of women. This can discourage women from following their dreams because they will not be rewarded as much for their hard work. If businesses were to pay men and women equally, it would create a more diverse workplace, which is better for the people who work in them because it forces them to understand the issues of others. While men who express strength and leadership are looked upon as role models, women who display these traits are seen as rude or uncaring. â€Å"Professional women who are judged to be competent are frequently judged to lack warmth† (Gutek 338). Strong women are treated badly because of the way they do their job; this encourages women not to be as tough. This double standard results in female leaders being too easy on their employees. This can cause them possibly to lose their job or lead an unsuccessful business. If people were judged solely on their performance, more strong female leaders would emerge. Women are raised in such a way that they do not see their own potential, which contributes to the ongoing inequality. â€Å"Over ninety percent of receptionists (92.5%), dieticians and nutritionists (92.6%), registered nurses (90.5%), and preschool and kindergarten teachers (97%) are female† (Browne 789). Women are taught from a young age that they have jobs they will perform and men have jobs they will do. The media and current generations constantly preach this idea. Creating an endless cycle of inequality. The most effective way to combat this would be to alter the  way people approach teaching their children abo ut the workplace. If this were to be accomplished, society would be a place where any person could do or be anything they desire without worrying about what others think because those others would feel the same way. Young women are raised only to please men rather than build prosperous lives of their own. In â€Å"Girl,† Jamaica Kincaid offers a dialogue between a mother and her daughter. â€Å"This is how to behave in the presence of men who don’t know you very well† (385). Some women are raised only to please men, while men such as myself are never taught the importance of pleasing women at a young age. Rather, young men are taught how to be successful in the workplace. Since men are raised this way, they are instantly put at an advantage in their careers. If young boys and girls were raised in a more similar way, it would increase the equality in the workplace. This would allow all people to have the same opportunities, no matter their gender. Women are forced into jobs that turn them into objects rather than individuals. In â€Å"Two Ways A Woman Can Get Hurt,† Jean Kilbourne provides multiple examples of women be dehumanized through advertisement. â€Å"Men conq uer and women ensnare, always with the essential aid of a product† (420). The jobs of the women in provocative advertisements is only to excite men into looking at their advertisement. A consequence of this is that these men will hopefully notice what the advertisement was about and remember it because of the objectified women in the ad. In many cases, this is the only job available to these women because of the way they were raised. If more women were raised in a way that forced them to understand that they are just as valuable, if not more valuable as any man, they would expect that they will be allowed equal opportunities and would accept nothing less. This would force the advertisement community to take a different approach, which would cut back on the objectification of women. Gender is also the key difference when determining job success. â€Å"Research clearly indicates that women are disproportionately overrepresented in the lowest paying occupations and that the female sex composition of occupations is negatively related to median earnings† (Jaffee 377). Women are not allowed into higher paying jobs as often as men are. Thus causing women to earn less on a yearly basis, which leads to a more stressful lifestyle. Equal job opportunities is the key to workplace equality. If a man had a female boss, he may realize that women are just as  capable as men are. Then down the road, he may be in a position of power where he would then understand that he could feel confident hiring a woman. This workplace inequality affects women not only while they work, but also as they grow old. â€Å"For most women, attitudinal and structural factors in the workplace put them at a tremendous disadvantage and render them more vulnerable than men to hardship as they age† (Barnett 25). All the factors that contribute to gender inequality in the workplace cause a severe issue for women. As they grow old, they likely will earn less pension or retirement opportunities because of the sexism displayed in modern business. This again causes women to rely on men to support them. Making it very hard for strong women to thriv e as they enter their older age. This does not only affect women though. It is a fact that on average, women live longer than men do. If men are allowed to rely on the success of women, they could feel more confident as they age as well. People who rely on statistics can argue that gender discrimination in the workplace is not a choice, but rather a natural consequence that comes with the differences in the human body. â€Å"On average, women are five inches shorter, have 55 to 60 percent less upper body strength, a higher fat-to-muscle ratio, lower bone density, and 20 percent less aerobic capacity† (Summers 74). Men defending their decisions would argue that women are not allowed different opportunities because of the physical differences between women and men. This includes certain combat situations or construction where physical strength is vital. This is not reliable because of the countless jobs that are not influenced by physical strength. Women and men are being too generalized and not examined for specific strengths. Speaking on The Department of Defense Combat Exclusion Policy, Chris and Jeannette Haynie state, â€Å"The policy institutionalizes the concept that all male Marines, based on gender alone, are capable of performing duties in the combat arms, while all female Marines similarly are not† (46). Assumptions are being made of men and women. The policy implies that all men are more capable in combat than any women are. This is an issue because it discourages women from contributing their skills and holds men to a high standard of having to be better than any women. Workplace gender inequality is the most important issue society faces. The unfair treatment leaves women forced to rely on others. This may cause women to question their choices, which leaves them at a disadvantage. If not all people are  given the same opportunities, then the progress society has made will be for nothing. When it comes to gender inequality, it is all or nothing. There is no in-between where people are almost equal. Works Cited Barnett, Rosalind Chait. â€Å"Ageism And Sexism In The Workplace.† Generations 29.3 (2005): 25- 30. Academic Search Complete. Web. 23 Nov. 2014. Brown, Kingsley R. â€Å"Biological Sex Differences In The Workplace: Reports Of The â€Å"End Of Men† Are Greatly Exaggerated (As Are Claims Of Women’s Continued Inequality).† Boston University Law Review 93.3 (2013): 769-794. Academic Search Complete. Web. 23 Nov. 2014. Gutek, Barbara A. â€Å"How Women Continue To Be Disadvantaged In The Workplace.† Analyses Of Social Issues & Public Policy 10.1 (2010): 337-339. Academic Search Complete. Web. 23 Nov. 2014. Haynie, Chris, and Jeannette Haynie. â€Å"Marines Or MARINES*?.† U.S. Naval Institute Proceedings 138.11 (2012): 46-51. Academic Search Complete. Web. 19 Nov. 2014. Jaffee, David. â€Å"Gender Inequality In Workplace Autonomy And Authority.† Social Science Quarterly (University Of Texas Press) 70.2 (1989): 375-390. Academic Search Complete. Web. 24 Nov. 2014. Kilbourne, Jean. â€Å"Two Ways A Woman Can Get Hurt.† Rereading America: Cultural Contexts for Critical Thinking and Writing. Ed. Gary Colombo, Robert Cullen, and Bonnie Lisle. 9th Edition. New York: Bedford/St. Martins. 2013. Print. Kincaid, Jamaica. â€Å"Girl.† Rereading America: Cultural Contexts for Critical Thinking and Writing. Ed. Gary Colombo, Robert Cullen, and Bonnie Lisle. 9th Edition. New York: Bedford/St. Martins. 2013. Print. Powell, Abigail, Barbara Bagilhole, and Andrew Dainty. â€Å"How Women Engineers Do And Undo Gender: Consequences For Gender Equality.† Gender, Work & Organization 16.4 (2009): 411-428. Academic Search Complete. Web. 23 Nov. 2014. Rosen, Leora N., Kathryn H. Knudson, and Peggy Fancher. â€Å"Cohesion And The Culture Of Hypermasculinity In U.S. Army Units.† Armed Forces & Society (0095327X) 29.3 (2003): 325-351. Academic Search Complete. Web. 23 Nov. 2014. Summers, Clark H. â€Å"Women.† Military Review 93.4 (2013): 71-78. Academic Search Complete. Web. 23 Nov. 2014. Oyoung, Maryn. â€Å"Until Men Bear Children, Women Must Not Bear The Costs Of Reproductive Capacity: Accommodating Pregnancy In The Workplace To Achieve Equal Employment Opportunities.† Mcgeorge Law Review 44.2 (2013): 515-542. Academic Search Complete. Web. 22 Nov. 2014.

Happy Nation

Happy Nation What is happiness? When asked this question, many people would have many different answers. Some may refer to happiness as family, and others may declare money as one of their main reasons for happiness. Indeed, all people are different. However, happy people usually have one thing in common and it is where they live. So, what should a country have, or look like in order to deem itself the happiest? According to New York Times’ reporter Nicholas D. Kristof, Costa Rica is the current â€Å"winner† of the â€Å"World Database of Happiness. This small Central American country has accomplished monumental undertakings to deserve this enormous title. For instance, Costa Rica abolished its army, preserved nature, and made investments in education more profitable than investments in artillery. In fact, Costa Ricans can be proud of their country and fairly deem themselves the happiest nation; however, Americans, for example, can also deem their country as the happi est ones. Moreover, the United States has everything to be at the top of the list of â€Å"happy nations. A rich environment, high level education, enriched family and international relationships would be some of the reasons why American citizens may consider themselves to be the happiest nation in the world. First of all, the United States have a very rich environment to be happy with. The environment of the US consists of sparkling lakes and streams full of fish, making fishing a popular hobby of Americans sportsman. In addition, an abundance of cascading mountains and forests full of deer, wild boars, pheasants, birds and other animals make hunters and naturalists alike happy to be here.In fact, every year more and more people retreat to the mountains and campsites to hunt or vacation and enjoy these natural amenities. To name a few others, skiing, snowboarding and biking are sports that becoming more popular these days. In 2009 for example, according to the National Ski and Sno wboarders Retailers Association, 5. 5 million people participated in the sport in 2009. The United States’ national parks encourage enthusiasts from its natives and tourists from all over the world.In addition, the US has many bodies of water, but the Pacific and Atlantic Oceans, on the East and West Coasts of the United States, offer many opportunities. In fact, Americans love sea food and having access to the two largest oceans makes eating fish daily a common occurrence. Moreover, having two oceans spanning two major coast lines provides picturesque sandy beaches for comfortable living and popular vacation spots. From California to Oregon, and Maine to Florida, these beaches and scenic spots draw many to live and vacation here. Besides the lakes, mountains and beaches, the United States has many more wonders of nature.For instance, the Grand Canyon in Arizona, Yellowstone National Park in Wyoming, the Arches National Park in Utah as well as Yosemite National Park in Califo rnia all of which draw many visitors. Only Grand Canyon visited 4. 41 million tourists in 2008. In addition, Niagara Falls, sharing its border with Canada is also one of the most widely visited natural attractions among Americans. In other words, the United States has an incredible environment that can easily be deemed the best in the world. The second important reason why Americans can consider themselves a happy nation is education.American education is widely known as the best around of the world. In fact, most notable famous scientists, archaeologists and sportsman graduated from colleges and universities in the United States such as inventor Sicorsky, sportsmen Tiger Woods and a scientist Linus Pauling. Besides that, almost every person who had a chance to graduate from any of the United States’ universities countries became later successful in native country. Indeed, a diploma from an American educational institution is easily accepted in other countries; therefore, the re are not difficulties with finding job .In addition, there is also another extraordinary reason that supports American education opportunities. It is financial aid. Very few counties provide financial aid to low-income students, and American citizens who are offered this opportunity should be very proud of it. Despite the current economic downfall, the United States continues to provide this opportunity allowing students to obtain an education in higher learning. For instance, in 2008 the United States Government provided nearly 91 billion in financial aid to 104 million students.Moreover, according to President Obama the financial aid budget will increase this year and more students will be able to finish their study. Furthermore, the American government creates special programs that allow students from foreign countries to come to the United States on student visas. Those programs are very popular among foreign students because they not only provide a decent opportunity to gain a valued experienc e, but also provide job opportunities after graduation. Briefly, high level education is one of the reasons that support America as a happy nation.Finally, enriched family and international relationships are also good reasons that support the American â€Å"Happy Nation† theory. In fact, family, for almost every American citizen, is the biggest treasure in the world. There is no other place in the world where people send so many greeting cards to loved ones as they do here in the United States. For example, in the Ukraine cards are sent for happy events such as, birthdays, weddings or holidays, however it would be interpreted as a personal offense to receive a sympathy card when someone dies.It is even impossible to find such kind cards in the Ukraine because they simply are not for sale! Therefore, Americans have to be proud of having such a nicely-shared tradition. Another practiced tradition that may deem as â€Å"American only† is the Thanksgivin g holiday. In fact, this favorite United States’ holiday is unfamiliar to other countries. Indeed, there is no other place in the world where people, once a year – no matter what, spend many hours flying or driving to spend this holiday with their loved ones enjoying family traditions.Besides the family relationships, Americans have excellent international relationships. Around the world the United States is known as a strong, wealthy and successful county. Moreover, during international conflicts the United States’ opinion often plays an important role in the negotiating process. In fact, in 2002 the United States of America solved Arab-Israeli Conflict between Palestine and Israel. Indeed, America is looked upon for its strength. Besides good negotiation skills America is known as a very welcomed and peaceful country.Throughout time thousands of people from hundreds of countries, despite their race or religion, settled and made their homes in the United States . In other words, a country where discrimination does not exist and holiday traditions are practiced from generation to generation can easily be deemed a joyful place in the world. The United States has everything it needs to consider it a happy country. People from around of the world who visited the US at least once noticed how glorious the United States is.Moreover, the relationships that the American Government built over time with other countries may also be one of the reasons why American citizens are proud of their country. In addition, the high level of education that is world renowned may also make citizens feel happy. In other words, a happy nation is comprised of hard-working satisfied people who enjoy their environment, families and homes, who take pride and are patriotic, and who support educational opportunities provided by a government respected by other nations – that country is the United States of America.

Marketing plan Essay Example | Topics and Well Written Essays - 500 words - 4

Marketing plan - Essay Example The application of these media would facilitate the building of a loyal customer base. The products of Pizza Restaurant are Pizza and other food items. However a lot of the customers like to spend their time in the restaurant because they like leisure and entertainment activities. Therefore the critical factor is to design a message that will appeal to the emotions of the customers. The message should communicate the exciting features that are offered by the restaurant. One possible message can be: Pizza Restaurant delivers the best products in town. This simple message will appeal to the emotions of the customers, particularly when delivered through attractive audio-visuals. Such a message broadcast online and through TV can communicate to the mass market and create an emotional appeal for Pizza Restaurant. Answer to Question 2 The most important element is the positioning strategy. Implementing an effective positioning strategy will enable Pizza restaurant to emphasize upon the uni que quality of its products and services (Armstrong and Kotler, 2005). Since the restaurant will be targeting customers most of whom are from rich families, the critical success factor is to create a unique positioning within the minds of the customers (Fred, 2006).

Writing Assignment 1 Essay Example | Topics and Well Written Essays - 500 words

Writing Assignment 1 - Essay Example This is because terrorists are not strange to use, but live and reside with us within our homes and neighborhoods. In addition, the people who harbor these terrorists are the ones that receive the first blow in case these terrorists attack. Therefore, this program targets at encouraging the general public to partner with the police and other security agencies by reporting any suspicious characters within their community, resident, or towns to the security agency. The program dubbed â€Å"If You See Something, See something,† is a program from the Department of Homeland Security (DHS) geared to raise public awareness on the indicators of terrorism and any other terrorism-related crime, as well as emphasizing the importance of reporting any suspicious activities to the appropriate state and local law enforcement authorities. This program is in line with the mission of the DHS, which is to protect the country against any terrorism attack following the 9/11 terror attack on American soil (Kumamoto 45). Therefore, the DHS is best suited to undertake this program by enlightening the public about all terror related crimes or activities in an effort to bring the public into the prevention program of terrorism within the United States. This is because it is not possible for the state policing agencies to be at all places in the country at all the time. As such, public knowledge and public awareness on terrorism enables Americans to take part a ctively in the efforts of the DHS to maintain security within the country. This is a new program launched by the DHS to prevent terrorism within the country by putting every responsible citizen on high alert over the presence of a terror threat within his community or neighborhood to protect the country. This program is very effective in solving terrorism as it enables the general public to identify and play an imperative role in the prevention terrorism, which we all have to accept that it is a big headache to the

Are Social Networking (Facebook, Twitter Etc) Sites Effective Means of Literature review

Are Social Networking (Facebook, Twitter Etc) Sites Effective Means of Recruitment - Literature review Example The users of the social networking sites are able to engage in real time communication through text based or cam based or even voice based interaction irrespective of their location. The social networking sites are internet based applications that allow the users to engage into useful communication through the virtual platform that could be accessed with the use of electronic devices like computer terminals, notebooks, mobiles, etc (Zhang, Johnson and Seltzer, 2010, p.81). The social networking have brought about changes in the outlook of the society as they have inclined towards the online mode of communication due to the benefits in terms of time , cost, energy, etc. The young people of the society have shown the greatest interest towards the use of social networking sites (Henderson and Bowley, 2010, p.248). The social networking sites like the Facebook, Twitter, etc. not only form a part of their personal and private lives but also emerged as tools for fulfilling career aspiratio n. The people have started to increase their online presence in order to pursue the career that they desire (Backstrom, Huttenlocher and Kleinberg, 2006, p.42). Needless to say, the social networking sites have proved to be useful in the process of recruitment of the employers and, therefore, increase the chances of users in getting a job. The social networking sites offer the employers a wide range of information on the candidates who could be eligible for the process of recruitment according to the pre-set criteria. The availability of huge number of profiles which are easily accessible to the employers allows them to filter the apposite candidates to be called for the interview and further stages of recruitment. The social networking sites are also useful to the candidates as it provides wide range of information on the companies through the use of online media applications of Facebook, Twitter, etc (Diani, 2000, p.392). The applicants also get the opportunity to interact with th e existing employees who are available on the social networking platforms. The effectiveness of the social networking sites in the process of recruitment, its advantages and disadvantages could be clearly understood with the help of literature review. E-Recruitment The advent of the internet based applications in the form social networking sites have reinvented the ways of communication in which one engages with another and also in the way in which interaction takes place between the individuals and the organizations in the workplace. In order to keep themselves updated with the modern trend, the employers have also been required to embrace the modern communication practices and use the same in the process of recruitment. The growth e-recruitment or the use of virtual platforms in the social networking sites have taken place in order to keep up with the changing trend of communication (Pfeffer, 2008, p.67). Thus the e-recruitment methods have been adopted by the companies in order t o aid the traditional process of

The author of choice Is Langston Hughes Essay Example | Topics and Well Written Essays - 2500 words

The author of choice Is Langston Hughes - Essay Example By looking at works by DuBois, Booker T. Washington and Frederick Douglass, some of the history and literary context can be established while other authors such as Minnick and Wolfram help to provide insight into the technical elements, such as the use of dialect, used in Hughes’ writing. Spearman and Moore expand knowledge of Hughes the man as well as the lesser known writings while Mogan’s analysis of â€Å"Cubes† helps to illustrate the strong connections between Hughes’ poetry and the world around him. Hughes, Langston. (1995). The Collected Poems of Langston Hughes. New York: Vintage Classics. This book is exactly what it claims to be, a collection of poems written by Langston Hughes. What makes this book unique is that the editors have worked to gather together all of Hughes’ known poems and present them in chronological order by approximate composition date as well as in the final rendition as it had been left by Hughes. By presenting the poems in this way, the reader can begin to trace the prevalent themes of the major eras of Hughes’ life, including the ‘race’ poems, the ‘protest’ poems and the ‘children’s’ poems. At the same time, the concentrated presentation brings forward the sense of music that is built into Hughes’ work, preserving this element of the culture in the cadence and language used. This book is helpful to the present research in that it informs the reader of what was most important to Hughes a t differing stages of his life. In combination with his journalistic works when applicable, the poems highlight the differences between Hughes’ vision and those of his predecessors or contemporaries and captures the sound and cadence of the black people of Harlem at this point in history. By telling the story in their own ‘language’ or linguistic style, the poet is able to preserve more of the intended meaning and nuance expressed within his culture and therefore convey much

Discuss how two authers use language to extend their meaning Essay

Discuss how two authers use language to extend their meaning - Essay Example Melville's "Bartleby the Scrivener, A Tale of Wall Street" tells the story of a man called Bartleby, who develops a passive resistance to his employer. The employer feels it so difficult to cope with his employee's decision to disobey his master's orders. The tragedy arises from Bartleby's reluctance and inability to find out the reasons for his passive rebellion, and the employer's failure to understand and accommodate the reasons for Bartleby's resistance. Critics have given numerous interpretations for this work. Some have tried to interpret this work as a criticism of the psychological effects of capitalism in its 1850s form. Other critics argued that it is a parable of human condition in general. Any way the modern readership of the story is largely due to its capability to generate various interpretations. These various interpretations happen due to the numerous meanings that the words can bring to the readers. This can be done most perfectly by introducing an unreliable narrator. The narrator in Melville's story, the lawyer serves this purpose beautifully. Many critics remarked about Melville's use of this unreliable narrator. Lawyer himself admits that he is a man of assumptions, and his prejudice prevents him, in many occasions, to give the accurate details of the events. After some initial events, like the lawyer's description of Turkey's unpredictable behavior, it is clear for the reader that they need to interpret everything that the narrator tells. This gives a wide opportunity and scope for the readers. The narrator's final statement, "Ah Bartleby! Ah humanity" (Melville 2006), is considered as the most controversial statement in the story. Some traditional critics interpreted it as the statement of a fraud, who fails to measure Bartleby's essence or a sensitive penetration of a sensible man to the essentiality of meaning. These contrasting definitions points out to the language of Melville, which gives numerous interpretations to the readers. When referring to Moby-Dick, James Guetti has opined that Melville's language is "pervasive, special and artificial kinds of languageserve to draw our attention to the limitations of such language" (Guetti 1967). As in The Metamorphosis, a metamorphosis is seen through out the story is the case of language. This linguistic metamorphosis suggests the change of lawyer's attitude towards Bartleby at the very crucial juncture when Bartleby's passivity becomes a threat to the professionalism of the lawyer. At this point, the language of the lawyer to describe Bartleby becomes stronger than before. Now "apparition", or a harmless ghost changes to "incubus", or an usurper. (Melville 2006). There are many symbols that Melville used in the story, which turns out to be motifs rather than symbols. One such symbolism is the finding of the narrator that Bartley has earlier worked with the dead-letter office: "Dead letters! does it sound like dead man" (Melville 2006). The dead letters have many symbolisms. It acts as a metaphor of hard work and toil of the then emerging middle-class. Wall is another recurrent symbol used in the story. The office room, located at Wall Street, has walls outside when viewed through all the windows. Bartleby has a habit of staring blankly at the walls. The wall is a symbol for the psychological imprisonment of Bartleby. These symbols of failed communication represent

How Biblical is the Doctrine of the Trinity Essay

How Biblical is the Doctrine of the Trinity - Essay Example Rev., 2002, pp. 75-82). The debate heightened when theologians came forward to question the "biblicality" of this doctrine and the pagan impression it gives of worshipping three separate gods. One of these theological tracts, God Who Acts as published by George Ernest Wright in 1952, declared that the Hebrew wisdom on theology as reflected in the Trinity doctrine was "deficient." (Coakley, 1993, ch. 3) Maurice Wiles stoked the fire with a series of lectures called God's Action in the World, articles such as Some Reflections on the Origins of the Doctrine of the Trinity and the book The Making of Christian Doctrine published in 1967. In these works, Wiles trained his guns on attempts to defend the doctrine as based on the Christian religious experience. Such justifications, he maintained, are fatally flawed since the nature of this problem is "inherently circular." Miles took issue with the way the doctrine's emphasis swung from the distinctness of Father and Son in the 3rd century to the unity of the two in the 4th century. All these spawned the perception that the Trinity doctrine is an inaccurate and outdated statement of the nature of God because of the changes that have taken place since the dogma was laid down. Such changes involved the word "person," the world's understanding of relationships and the substance of which God is composed. In addition, the theological problems that the doctrine was intended to solve are believed no longer a prime concern (Coakley, 1993, ch. 3) It was suggested that the church hierarchy in those days tried to stifle criticism, an indication that the doctrine stands on shaky ground. Said Wiles: "Once the triadic baptismal formula became fixed quite early in the church's life, it exercised a strongly authoritative - but ultimately arbitrary - clamp on more proper, critical reflection." (Wiles, 1967, ch. 6) For the same reasons, protesting Catholics broke off from the church and set up their own religion based on that action. What is in the Trinity doctrine that the protestants in today's world found so hard to accept as touchstone of their faith The Doctrine Belief in a three-in-one God is as old as Christianity itself. The Trinity appeared as a theological term near the end of the 2nd century, first used as "Trias" by Theophilus, Bishop of Antioch in A.D. 180. (Oomen, J., 2002, pp. 75-82) But from the very start, the Trinity doctrine was formulated without benefit of a biblical imprimatur. The three Cappadocian monks admitted as much when they developed the doctrine in 325 A.D. Basil, one of the monks, instead invoked a "secret unscriptural tradition" while the other monk, Gregory, looked for a new scriptural provision that would accommodate the doctrine. (Hanson, R.P.C., 1985, p. 245) The polytheistic character of the doctrine may be traced to the fact that the early Christians, who were once Judaists and therefore

Public Speaking and Success Term Paper Example | Topics and Well Written Essays - 1250 words

Public Speaking and Success - Term Paper Example Even a cursory perusal of the human history testifies to the fact that the leaders in all ages and times, was it Alexander, Caesar, George Washington, Churchill, Kennedy or Martin Luther King owed a great part of their success to their public speaking skills. Public speaking is not merely about speaking, but rather involves a range of factors and attributes that help a competent public speaker emerge as a natural leader and a success story. Public Speaking Bolsters Self Confidence Self confidence is primarily about having an unshakable faith in one’s beliefs, values and aspirations. Almost everybody agrees to the fact that public speaking is a challenge. It goes without saying that the willingness on the part of an individual to embrace a challenge, especially a challenge of the nature of public speaking that involves public audience is bound to make a person confident and self assured (Davidson 36). The very ability to convey one’s thoughts and feelings to an audience in a way that is interesting, involving and attention grabbing could positively be expected to do much good to a person’s self confidence and self esteem (Davidson 36). In the realm of public speaking there is always a risk involved of ending up being a laughing stock of the people or getting oneself misunderstood (Davidson 112). Every time an individual dares to embrace this risk, one adds loads of substance and gumption to one’s personality. Eventually this faith in oneself infiltrates the varied other aspects of a person’s life and helps one face the challenges posed by life with an attitude of courage and daring that is the mark of a true leader. Public speaking instills an attitude of risk taking and a spirit of adventure in a person that make that person grasp the challenges posed by life with calm and poise. For what could be a better measure of faith in one’s beliefs and aspirations than the willingness to express it before people. Public Speaking Enhances Visibility Irrespective of the existence of a millions of books on the topic of leadership and a range of courses existing in the academic institutions aimed at enhancing leadership abilities, the reality is that leadership is a scarce public resource in varied facets of public life, be it politics, business, academics, religion or social service. In society there is no dearth of individuals who are competent and accomplished, yet not all manage to emerge as a leader. Public speaking enhances the visibility coefficient of an individual (Davidson 15). Besides, the willingness to speak before people in itself conveys much about the potential and abilities of a person. Of what use is all the accomplishment and ability of a person if the people who matter do not know about him. In contrast, even people with mediocre skills and proficiencies end up projecting themselves as capable and willing, every time they ascend the stage to express their views. Hence, when it comes to choo sing a leader, be it in the chambers of business and commerce, neighborhood clubs, social associations or academic programs, people mostly do not opt for the person who is most accomplished, but rather vie for the person who had been most visible. Public speaking is the most accessible and cheapest avenue for advertising oneself and one’s abilities. Transference of Skills Almost every successful public speaker and leader will undeniably and unexceptionally testify to the fact that

Violence in Schools Essay Example | Topics and Well Written Essays - 2000 words

Violence in Schools - Essay Example Whether public or private, unfortunately, the rate of violence is schools is escalating. "School violence exists along a lengthy continuum, at one end marked by minor incidents involving everyday fighting, name-calling, bullying, and minor property destruction and at the other end marked by extortion, rape, homicide, and mass murder." (Gerler and Gerler, 2004, pg. xxxii) To asses the current problem of violence in schools it is necessary to know how big the problem is. According to the Federal Bureau of Investigation the statistics for violence in schools and colleges reveals that "Of the 17,065,074 incidents reported through the NIBRS by law enforcement from 2000 to 2004, 558,219 (3.3 percent) occurred at schools." (Noonan and Vavra, 2007) The most offenders belonged to the 13 to 15 age group and the next highest number of offenders was in the 16 to 18 age group. "By looking at only those offenders for whom the age was known, offenders 18 years of age or younger were 4.5 times more likely to be involved in crime at schools than older offenders." (Noonan and Vavra, 2007) Looking at offenders according to gender it was presented that males were more likely to be offenders than females at a 3.3 ratio. In categorizing according to by race, "white offenders accounted for 71.1 percent (280,178); black offenders, 27.4 percent (107,878); and all other race s combined, less than 2 percent (6,117)." (Noonan and Vavra, 2007) Another factor important in understanding the reason why these crimes exist is to examine 'victim-to-offender relationship'. "By far, the relationship type most often reported for crime in schools was Acquaintance, with 107,533 instances occurring during the 5-year study period." (Noonan and Vavra, 2007) All of these statistics combined give us perspective into the current problem of why school violence takes place. It helps us target middle school and high school going children as the group of people who need most attention in battling this type of violence. It also reveals pertinent facts related to gender, race and relationship issues when violence is inflicted. Recently, the issue of violence in school has been getting a lot of attention from the media. The first big incident related to school violence committed by the generation Y's is Columbine where two students went around on a shooting rampage killing about 13 students and a teacher. The incident kindled a huge debate over the use of guns in America and became the inspiration for director Michael Moore documentary Bowling for Columbine. According to psychologist Arnold Lazarus violence occurs due to several reasons once of which is behavior. This aspect of his theory discusses the fact that certain kinds of behavior receive attention. "Extraordinary misbehavior, for example, often elicits significant attention from peers, from teachers and school administrators, and -in especially noteworthy cases- from the media." (Gerler and Gerler, 2004)On the other side of the coin, accomplishments in academia are sometimes not given as much importance. In other words, although school accomplishmen ts get attention they are

Functions of Management Essay Example for Free

Functions of Management Essay United Health group is a major insurance company that provides medical and mental health coverage to its consumers. The organization manages Medicaid and Medicare accounts as well as commercial accounts from employers. Providing healthcare insurance is a competitive job, therefore, the management of the organization has to use the four functions of management to remain in the competition. The four function of management are planning, organizing, leading and controlling. In this paper, we will discuss the four functions of management and how it relates to the organization. The four functions of management is planning, organizing, leading and, controlling. Planning is for the goals of the organization, planning sets the stage for action and major achievements. Organizing is assembling and coordinating human, financial resources needed to achieve the goals. This could be organizing activities such as grouping jobs into work units, marshaling and allocating resources and creating conditions so that people and things work together to achieve maximum success. Leading is stimulating people to be high performers. Leading can take place in departments, teams as well as divisions. By encouraging high performers, you are increasing their inner moral, making them feel and believe they can complete their goals rather it is individual goals that coincide with the organization’s goals. Another management function is controlling, managers make sure the organization’s resources are being used as planned and that the organization is meeting its goals for quality and safety. The four functions of management have in common is to achieve the goals for the organization. The four functions all work together. There are three different levels in management; top level managers, middle level managers and, front line managers. Top level managers are typically the CEO, COO or CIO. Middle level managers are under the top level managers and, frontline managers are considered operational managers. The top level manager determines and identifies the goals that are needed for the entire organization. Once the CEO has identified the goals and what steps that are  needed to achieve the goal, the information is conveyed to middle management. Middle management takes those goals and determines what’s needed to achieve the goals such as organizing workloads, teams or units. Then convey to frontline managers. Front line management does most of the leading, their more hands on with employees or teams. Front line managers assist with establishing individual goals that will benefit the company and coincide with the company’s goals. Front line managers also use controlling by making sure the e mployees utilize company resources if needed. Also by making sure the company goals are being met. The organization uses all four of the management functions. There have been many cases of increased health issues within call center environments such as; obesity, high blood pressure, depression and anxiety issues. The organization created incentives to make the idea more appealing to the employees. The organization has decided to inspire and motivate their employees to take better care of their health. By creating the goals of decreasing the health issues within the office setting the organization set their stage for action so they could achieve these goals. Now that the goal has been established the organization needs to assemble humans, physical information to coordinate ways to achieve the goals. The organization started providing bonus incentives such has decrease in insurance if you’re passed a bio metric screening. The organization also begin to partner with Weight Watchers providing employee discounts, LA Fitness (discounted membership), provide stress management classes along, with providing ways to exercise in the office. There are different teams within the company with a goal of losing the most weight. The teams encourage one another and provide support during their weight loss journey. All teams support and encourage with the expectations of dropping the weight and defeating the other team. The teams have weekly check-ins where the members have to weigh in, report their meal plans. By utilizing the four functions of management, the organization has been able to lower their premiums for their employees, and increase better health within the organization. The organization identified the issue of health  concerns within the office setting, set the goals of prevention and reduction. With those plans of prevention and reduction the organization was able to organize employees and coordinate ways to achieve the goals. The staff coordinated and provided information to their employees to educate and prevent. The leaders promoted the resources and encouraged those to be active and participate in all the resources the organization has to offer. Reference Page: Bateman Thomas S., Snell Scott A. 8th edition, 2009 McGraw-Management: Leading and Collaborating in a Competitive World, Retrieved from The University of Phoenix eBook Collection database. Sedentary jobs helping to drive obesity epidemic. (2011). Retrieved from http:// health.usnews.com/health-news/diet-fitness/fitness/articles/2011/05/26/sedentary-jobs-helping-to-drive-obesity-epidemic.

Assessing the Effects of the Asteroid on Dinosaurs

Assessing the Effects of the Asteroid on Dinosaurs The most widely accepted cause for the extinction of non-avian dinosaurs, at the end of the Cretaceous period, is the asteroid impact. The theory suggests that the impact of a giant asteroid, over 65 million years ago, wiped out the land roaming dinosaurs that inhabited the Earth for the entirety of the Mesozoic period (Alvarez and Asaro, 1990). The impact of this giant asteroid had many catastrophic effects on life, habitats, environments, sunlight, and temperature, proving to be devastating on the life of dinosaurs (Alvarez and Asaro, 1990). However, which of the impacts of this asteroid was most devastating to non-avian dinosaur life remains a question. An examination of several effects of the asteroid, will help us determine which factors proved to be most troublesome to dinosaurs, which effects could have been adapted and overcome, and which would pull out a critical peg in the food chain, thereby forcing the ecosystems stability to become unbalanced and dysfunctional. So, the a steroid at the end of the cretaceous period was destructive and disastrous, but what factors made it so detrimental to dinosaurian life? Firstly, why is the asteroid the most widely accepted theory as the cause of the dinosaur extinction? What evidence do we have that makes it convincing? The first piece of evidence that points towards an asteroid impact is the fossils of single-celled marine animals. Their fossil accumulation is fairly large, and their extinction appeared to be incredibly abrupt (Alvarez and Asaro,1990). This revelation is also evident in medium sized animals, as their extinctions also appear to be unusually abrupt (Alvarez and Asaro, 1990). This abruptness suggests a sudden catastrophic event to be the cause of the extinction, rather than a gradual decline. Coupled with this, through study of strata by Jan Smith and Isabella Premoli, we see that the extinction could have been as short as 50-1000 years (Alvarez and Asaro, 1990).ÂÂ   But why is the cause of this rapid change an asteroid? The answer is in iridium. Iridium is an element that is quite rare in the earths crust, however it is quite ab undant in primitive stony meteorites. And upon studying the data from the time frame of the extinction, there appears to be drastically more iridium than in other time periods (Alvarez and Asaro, 1990). About 95 sites throughout the world have confirmed remarkably high levels of iridium in the limestone sediments from that period (Alvarez and Asaro, 1990). These elevated levels of iridium provide clear evidence for an extraterrestrial impact. The minerals apparent in this time frame are also indicative of an asteroid. Mineral spherules were found chemically altered in the KT boundary clay. These spherules started as basaltic rock (Alvarez, 1990). Now, an asteroid with this level of lethal power would most certainly leave its mark on the Earth. It is believed that this mark is the Chicxulub Crater in Mexico, a massive 180 km crater (Hildebrand, 1992). Knowing the magnitude of this mark will then help us determine what the effects were, and, ultimately, what were some of the most detr imental towards dinosaurian life. Before we assess the factors, however, we must first confirm that dinosaurian life was not gradually declining, or in the process of extinction, before this abrupt impact. For, if dinosaurian life was already in the downswing, then the asteroid impact may be regarded as less important, less detrimental, and no longer synonymous with the extinction of dinosaurs. While some studies seem to suggest that dinosaurian life was in a decline during the late Cretaceous period, one study in particular seems to suggest otherwise. The article, Dinosaur Morphological Diversity and the end-Cretaceous extinction explains how, in most clades, the disparity remained relatively consistent during the late Cretaceous (Brusatte, Butler, Preto-Marquez, Norell, 2012). It demonstrates how the carnivorous theropod, and small-medium sized, herbivorous dinosaur disparity was consistent throughout the period, showing no major changes in diversity (Brusatte et al. 2012). Also, the large sauropod dinosaurs withou t advanced chewing capabilities may have even seen an increase in disparity, while the ones with the advanced chewing abilities were showing a decrease (Brusatte et al. 2012). This suggests more of an evolutionary change rather than a trend towards extinction. The studies from the Hell Creek Formation that seemed to represent a decline in dinosaurian diversity before the end of the Cretaceous, may, then be perceived as a unique, local anomaly, rather than a representation of global diversity (Brusatte et al. 2012). For, it appeared that the diversity of species could differ based on geographical location, and one data set would not be an accurate representation of the period as a whole (Brusatte et al. 2012). Thus, the study confirms that the variability in dinosaurian morphology was, both clade and region specific (Brusatte et al. 2012), further exemplifying that the decline was not apparent throughout the globe. This information allows us to then make the assumption that dinosaurs were still, in fact, thriving at the time of the asteroid impact. Making the consequences that followed an unwarranted and unfair ending to a fascinating era in history. First consider the direct effects of the asteroid impact. The most immediate impacts of the asteroid would be devastating to the dinosaurs who found themselves unlucky enough to be near where it landed. An asteroid that was, theoretically, 10 km long, due to the kinetic energy, would create an explosion 10,000 times that of the entire worlds supply of nuclear power (Alvarez and Asaro, 1990). The impact alone had the ability to create winds as fast as 1000 km/h near where the asteroid hit (Kring, 2007). This high wind speed would have the ability to create local fires, and wipe out vegetation and animal life in the area (Kring, 2007). These local fires had the energy to spread, likely, from 1500 km-4000 km from where the impact occurred (Kring, 2007). The mushroom cloud of this explosion would be approximately 10 kilometres high, have a temperature of up to 10 000 degrees Celsius, and would wipe out anything within sight of the fireball (Alvarez and Asaro, 1990) (Kring, 2007). It is a lso estimated that the dust in the air would be so dense that one would be unable to see their hand for several months after the explosion (Alvarez and Asaro, 1990). This dust would cause major respiratory problems for any dinosaur near the explosion, and would likely render them unable to breathe. However, the only problem wasnt airborne, it was in water as well. Another detrimental effect created by the initial impact of the asteroid was tsunamis. Tsunamis enveloped the entire coastline of the Gulf of Mexico, reaching North America in the process (Matsui et al., 2002). The tsunamis were truly massive, extending to a height of 200 m and stretching along 300 km of coastline (Matsui et al., 2002). The tsunamis would first collapse onto the coast, a distance of 150 m inland, before receding powerfully back to the water (Matsui et al., 2002). These tsunamis would be catastrophic to coastal vegetation and dinosaurian life; however, the damage would have had more of a regional effect rather than a global one. The tsunamis were also present for little more than a day, making it not a recurring, long-term issue, but a short-term effect (Kring, 2007). While most inland dinosaurs were likely spared from these tsunamis, they did not, however, find themselves in the clear. Plant life, the vegetation that allows animals to breathe, thrives on the process of photosynthesis. Photosynthesis, in turn, relies on sunlight. The significant levels of dust in the atmosphere would have spread rapidly throughout the planet, blocking out the sun, causing darkness and an impact winter (Alvarez and Asaro, 1990). This blocking of sunlight was predicted to have killed anywhere from 57-80% of North Americas vegetation (Archibald, 2012). This kind of catastrophic massacre of vegetation would have been undoubtedly impactful on the herbivorous dinosaurs (Archibald, 2012). Especially, one might assume, large sauropods that required substantial levels of nutrients and energy to survive. And, according to the food chain, a loss of herbivorous dinosaurs would prove costly to the carnivorous theropods that fed on them. The dust from the impact also created atmospheric cooling, however, just how cold it made Earth is still in question (Kring, 2007). This surface cooling, however , didnt last long, and was eventually replaced by extreme temperature increases. These extreme temperature increases, once the dust subsided, were a result of the ozone destruction in the atmosphere. Ozone destroying Cl and Br can be produced from the vaporized projectile, vaporized target lithologies, and biomass burning (Kring, 2007), showing that lethal changes in nitrogen chemistry, created by the asteroid, leaked into the atmosphere. Over five times more chlorine that is required to destroy our current ozone layer was dispersed throughout the stratosphere at this time (Kring, 2007). A greenhouse gas that we have become so acquainted with in todays society, was also working with the same diligence after the asteroid impact. Water and carbon dioxide were released after the impact of the asteroid, and once the dust settled, the impact winter shifted into global warming (Alvarez and Asaro, 1990). Carbon dioxide would have lasted longer than the dust from the impact, so its association in this sequence of natural disasters seems logically accurate (Kring, 2007). Based on evidence from carbon dioxide that was added to the atmosphere, it is projected that it would increase the global temperature anywhere from 1-7.5 degrees Celsius (Kring, 2007). Despite this evidence, it is unclear how large of an impact this global warming had on the dinosaurs, for the destruction of vegetation caused by the dust in the atmosphere appears to be the driving force behind the extinction (Archibald, 2012). But was the sunlight blocking mechanism of the dust the only damage inflicted by the aerosols? Dust had the capability to attack in a vertical, gravity driven onslaught on the helpless dinosaurs. Evidence shows that the impact of the asteroid can create nitric acid rain in the atmosphere (Kring, 2007). This acid rain would surely be devastating to any dinosaur that found itself under this caustic weather. It was even described as, an acid rain with a vengeance (Alvarez and Asaro, 1990), only reiterating the devastating effect the acid rain could have produced. Now, this acid rain may have not lasted long, for it is predicted that it only fell anywhere from a couple months to a few years (Kring, 2007). Nitric acid was not alone in its onslaught. It is believed it was coupled with sulfuric acid rain (Kring, 2007). The sulfuric acid rain emerged as nitric acids accomplice because the Chicxulub region was abundant in anhydrite (Kring, 2007). This deadly combination certainly sounds imposing, but much like the global warming, the magnitude of its impact on the non-avian dinosaur ex tinction is questionable. This is because acid rain is generally most effective against aquatic organisms, but aquatic organisms survived quite well through the K/T boundary (Archibald, 2012). Their survival serves to diminish the effectiveness of the acid rain. This is not to say that the acid rain was underwhelming, though, only that it was limited in its ability to cause a major extinction. One result of the impact that contributed to the dust was global wildfires. The severity, location, and longevity of these fires is, however, uncertain (Kring, 2007). The global abundance of soot suggests that the fires were almost everywhere. However, soot has the ability to travel through air, enabling it to settle in the ground where there wasnt a fire (Kring, 2007). Some model calculations also seem to suggest that the temperatures on the surface of the earth may have been hot enough to spark into a fire almost randomly (Kring, 2007). Our ability to predict the vastness of the global fires relies on our understanding of the mass of the ejecta, how easily the vegetation lights, and the rate in which it can spread (Kring, 2007). Depending on these factors, the wildfires may have been limited to more of a local fire, rather than a global one (Kring, 2007). The speculation surrounding the impact of global wildfires appears to be unpredictable and baseless, including the prediction of it destroying 25% of all biomass (Archibald, 2012). Overall, it seems the lack of evidence found in the minimal amounts of charcoal, and a limited fossil record, outweigh the theories of a devastating global wildfire (Archibald, 2012). These sources display that a wildfire was almost certainly local, but unlikely to be global. With all of these factors, now compiled, that followed the asteroids impact, can we come to a claim as to which was the most destructive? The dinosaurs extinction most certainly hinged on several factors, however, it appears that one in particular proved to be the most effective. The factor that most sufficiently damaged the survival of the thriving dinosaurians was, through the evidence above, the dust and aerosols that served to block out the sunlight. The loss of vegetation, sunlight, and heat directly drilled a fatal hole in the food chain. Losing vegetation, then herbivores, then carnivores, appeared to not only cause the ecosystem to dwindle, but caused it to be rid from non-avian dinosaurian life. The impact itself was an imposing warning, the dust was the main force of destruction, and the acid rain, global warming, wildfires, and loss of ozone were supplementary, inconclusive forces. Although this unimaginable series of events is approached with mostly scientific fascination and curiosity, and perhaps melancholy for the loss of dinosaurs, it could also be viewed as a notable and necessary precursor to the introduction of other lifeforms on Earth. For, without this dinosaur extinction, the tiny mammals that occupied the earth would be restricted in their evolution, ruled over, and unable to transition into vast abundance (Alvarez and Asaro, 1990). Highly intelligent humans stemmed from the survival of these mammals, and, in turn, stemmed from the impact of that fatal asteroid 65 million years ago. List of Works Cited Alvarez, W., Asaro, F. (1990). An extraterrestrial impact. Scientific American, 263(4), 78-84. Brusatte, S. L., Butler, R. J., Prieto-MÃ ¡rquez, A., Norell, M. A. (2012). Dinosaur morphological diversity and the end-Cretaceous extinction. Nature Communications, 3, 804. Silver, L. T., Schultz, P. H. (Eds.). (1983). Geological implications of impacts of large asteroids and comets on the Earth (Vol. 190). Geological Society of America. Archibald, J. D. (2012). Dinosaur extinction: Past and present perceptions. The Complete Dinosaur, 1027-1038. Kring, D. A. (2007). The Chicxulub impact event and its environmental consequences at the Cretaceous-Tertiary boundary. Palaeogeography, Palaeoclimatology, Palaeoecology, 255(1), 4-21. Matsui, T., Imamura, F., Tajika, E., Nakano, Y., Fujisawa, Y. (2002). Generation and propagation of a tsunami from the Cretaceous-Tertiary impact event. SPECIAL PAPERS-GEOLOGICAL SOCIETY OF AMERICA, 69-78.

Of Mice And Men :: essays research papers

"A guy goes nuts if he aint got nobody. Don’t matter no difference who the guy is, long’s he’s with you. I tell ya a guy gets too lonely an’ he gets sick." A major theme in Steinbeck’s novella Of Mice and Men is loneliness. The characters Crooks, Candy and Curley’s wife each suffer from this although the severity of their seclusion varied. The old swapper, Candy was victimized by isolation as a result of two main factors, one being his disability and the other being his age. For example, throughout the book we find the farmhands out bucking the barley while Candy is left behind to sweep and clean the ranch. He lost his hand after getting it caught in a piece of machinery and as a result he is forced to stay behind. This being one of the major factors that leads to his loneliness. Furthermore, Candy’s age adds to his feeling of uselessness. Because he thinks that he is old he puts himself in a state of mind that handicaps him more than his missing hand ever will. He looks down on himself as an old worthless man that’s wasting away his last few years. Not only is it the way that others think of him but also the way he thinks of himself that forces him to find solitude. The most evident case of loneliness is Curley’s wife. No matter how hard she tried she couldn’t fit in. For example, when she tried numerous times to talk to George and Lenny she was either ignored or told to leave. Because of her reputation for being a flirt none of the farmhands wanted to talk to her. It was the threat of getting in trouble with Curley that caused many workers to avoid her. In addition, because of Curley’s insecure feelings he neglected her and forced her to seek attention anyway she could, even it meant flirting. She was ignored by both the farmhands and her own husband and because of this she was being forced into loneliness, the one thing she fought so hard against. Crooks is a black man tha t experiences isolation in terms of racism. For example, he is forced to live alone in the barn. Because the setting of this book takes place during the 1930’s discrimination sadly still existed. The farmhands feel that since he is black he isn’t worthy of living with the rest of them.

Equity in Human Resource Management Essay -- Equity Theory, Need-Hiera

Equity in Human Resource Management Introduction The effective Human Resource Management in an organization requires an exceptional standard set for motivation, job design, reward system and equity. Nowadays, people are more willing to avoid unfair treatment in the workplace than any other aspect. The fundamental concept behind Equity is an attempt to balance what has been put in and taken out at the workplace with a feeling of justice being served. Unconsciously, values are assigned to many various contributions made to the organization, hence causing an air of misbalance in the environment. There has always been a disparity in the view on the desirability or the cost effectiveness of policy measures. The importance of equity or reducing discrimination has gained a lot of attention in the labour market (Milkovich, Newman & Ratnam, 2009). History The importance of Human Resource management is associated with the beginning of mankind. As the knowledge of survival had begun including safety, health, hunting and gathering, tribal leaders passed on the knowledge to their youth. However more advanced HRM functions were developed as early as 1000 B.C and 2000 B.C. Since the modern management theory took over, the working environment was transformed into a more friendly and safe work place. The workers were termed as most valuable resources. While some companies took the human side of employment seriously, there were others who did not find it mandatory. Hence they faced huge labor unions and factory shut downs (Henning, 2001). The first ever corporate employment department formed for labor concern was created by the B.F. Goodrich Company during 1900. In the 1960s and 1970s the federal government enforced fair treatment of... ...ir conflicts resolutions and motivations. Some measures which can help a human resource management department to impart equity would include but not limited to competitive salary, fringe benefits, career progression, gender, personal development, promotion etc are few variables which HRM require to look after to keep employees motivated. Through such measures, the companies can reduce the probability of employee dissatisfaction, non compliance with the standards and regulations and hence reduced chances of legal actions. It is essential that if organizations need to keep their employees motivated through managing equity, they are required to constantly monitor their employees through various surveys and research tools. Latest techniques emerging from the research may be applied on human resource so that they have direction and motivation for the organization. 

Tourism in Thailand :: essays research papers

Tourism in Thailand’s National Parks: The Problems it Brings â€Å"Rainforests are currently being destroyed at a rate of over 200,000 square kilometers a year according to the US National Academy of Sciences† (Wheeler). Some of these rainforests are located in Thailand’s national parks. In Thailand, there are 15 national parks set aside for conservation, though only 80% of these parks remain intact today. These Parks represent approximately 13% of Thailand’s land. The purpose of these parks is for the conservation of the forests and wildlife, educational tours and research studies, as well as recreational adventure (Wheeler). In 1961, The Royal Forest Department (RFD) of Thailand passed the National Park Act. This act stated that activities which endanger any resource within the park boundaries are strictly prohibited. These activities include settlement, land ownership, grazing, the manipulation of waterways, geological deterioration, logging, hunting, and colleting of forest products. These provisions obviously do not a pply to park officials who protect and maintain the park for education, technical research, and facilitate recreational activities† (Pipithvanichtham). One of the main reasons for the Thai government’s plan to expand tourism facilities in the national parks is to bring in foreign money into the economy through tourism to these areas. However, there are concerns that the effects of increasing tourism in these areas will lead to mismanagement, corruption, and environmental destruction. Therefore, the Thai government should not be promoting tourism in Thailand’s national parks. The government claims that problems associated with tourism in national parks can be dealt with by careful planning and with the participation of government agencies. For example, the RFD is making an effort to protect the National Parks. The RFD plans to update their existing park laws and regulations to make them more suitable for the modern times. The RFD and the Kasetsart University conducted a training session for all national park chiefs to provide them a chance to learn about park management policies. The RFD hopes to develop some means of cooperation with other countries, particularly in the fields of expertise which it lacks† (Pipithvanichtham). While the RFD has a plan, it will require money to enact it. Currently, there is not enough money to fund this plan coupled with governmental mismanagement. The parks are not funded well enough, which has caused the amount of upkeep in the parks to decrease. The cost of managing Thailand’s national parks is met using the government’s central budget and park entrance fees.

Mental Retardation

70. 55. 40. 25. These are the four degrees of mental retardation. These numbers represent the severity of mental retardation in an individual. Each degree is categorized under Mild, Moderate, Severe and Profound. Severity Unspecified is also a term used when there is a strong presumption of Mental Retardation but the standards test cannot conclude the severity therefore the person’s intelligence is not sustained by the standard test. In diagnosing mental retardation, there must be three criterion’s met a IQ below 70 and significant limitations in two or more areas of adaptive behaviors.In example, communication, self help, interpersonal skills, self-directions, resources, functional academic skills, work, home living, health and safety (American Psychiatric Association. 2000). A more common symptom for an individual with mental retardation is adaptive functioning. A persons background is also taken into consideration during the test analysis social cultural background, motivation and education. Genetic screening takes place before the child is born. There are a few common tests that can help in diagnosing. Prenatal testing is offered to detect any changes in the fetus.This testing is offered if there is a increase risk’s that the fetus will have a chromosomal or genetic disorder. However, this cannot detect all birth disorders. Diagnostic testing is put into use when there is suspicion of a particular condition based on physical signs and symptoms. Newborn screening is used right after birth to identify any genetic disorders (Undefined. 2013). Among children, the cause is usually unknown for one-third to one-half of cases (Daily, Ardringer, and Holmes. 2000). Mental Retardation is diagnosed before eighteen years of age.A few common causes of Mental Retardation are genetic conditions, problems during pregnancy, and problems at birth, exposure to toxins or diseases, and malnutrition. Genetic conditions can occur when genes are combined or the parents inherit abnormal genes. A fetus not developing properly in the womb can also lead to Mental Retardation. Problems at birth can lead to brain damage when a child is unable to get enough oxygen. Exposure to toxins and diseases such as lead, mercury or contracting whooping cough, measles or meningitis can cause mental disability.Malnutrition has also been a cause of reduced intelligence. Mild Mental Retardation used to be referred to as an educational category or â€Å"educable†. About eighty five percent of individuals with Mental Retardation are diagnosed with Mild Mental Retardation. A typical individual can usually develop social and communication skills during his or her preschool years, zero to five years of age. Though they have minimal impairment in sensorimotor areas they are not often distinguishable from other children until they have reached a later age.During their late teen years they have acquired academic skills equivalent to a sixth grader. Social and v ocational skills for minimal support are achieved during the their adult years. A few individuals may need supervision, assistance or guidance. This is more common during unusual social or economic stress. However, as adults they have proven to be successful in the community under independent or supervised settings. Moderate mental retardation is referred to in the education category as â€Å"trainable.† This term is generally not used nor should be used since it implies that people with Moderate Mental Retardation do not benefit from an education program (American Psychiatric Association. 2000). Out of the entire population of people diagnosed with Mental Retardation, only ten percent are constituted as Moderate. People diagnosed with Moderate Mental Retardation acquire communication skills early in childhood and often benefit from vocational training or moderate supervision. Individuals with Moderate Mental Retardation are able to attend to their personal care and have the capability to travel independently in familiar places.Training in social and occupational is beneficial, however persons diagnosed are unlikely to progress beyond the second grade level in academic subjects. During the adolescent years social conventions can interfere with peer relationships. In adult years, the individual is able to perform skilled or semi skilled tasks under minimal supervision in the general workforce. Persons with Moderate Mental Retardation adapt well to life in the community usually under supervision (American Psychiatric Association. 2000).Severe Mental Retardation occurs in three to four percent of the population. The individual may learn little to no communication but can be trained to adapt to elementary skills. An extension in pre academic subjects is highly profited. This can lead to familiarizing themselves with the alphabet, survival words and simple counting tasks. A person is capable of adapting well to life in the community unless another handicap i s associated. One percent to two percent is diagnosed with Profound Mental Retardation.A child who displays a considerable impairment in sensorimotor functioning is diagnosed with Profound Mental Retardation, however most are identified through neurological conditions accounting for Mental Retardation. High development can occur in a very structured environment of supervision and reoccurring aid. An individualized relationship between the caregiver and diagnosed individual is best suited. Clinically, Mental Retardation is only a subtype of intellectual deficit; a broader concept and includes intellectual deficits but are too mild to accurately pin point and qualify as Mental Retardation.In contrast, this can also be too specific (as in Specific Learning Disability) or something acquired later in life through acquired brain injuries or neurodegenerative disease like dementia. Intellectual deficits can appear at any age unlike Mental Retardation, which is primarily diagnosed before th e age of eighteen. However, Developmental Disability is a disability due to problems with growth and development (Lawyer. 2010). The term Development Disability encompasses various congenital medical conditions that are not related to mental or intellectual components, though it is at times used as a euphemism for Mental Retardation.

Fudged Accounting Theory

Fudged Accounting Theory and Corporate Leverage Audra Ong and Roger Hussey Abstract This paper is a follow-up of the article ‘Fudged Accounting Theory: Evidence from the UK’ in the Journal of Management Research (Ong, 2003). In that article, an analysis of the flexibility within the UK regulations, which allowed companies to use different accounting treatments for intangible assets, was illustrated to support fudged accounting theory (Murphy, 1990).This paper extends that earlier work by examining the association between corporate leverage and accounting choice in the UK at a period when the extant accounting standard for goodwill, SSAP22 Accounting for Goodwill (ASC, 1989), permitted two very different accounting treatments. As a result, other intangibles, particularly brands, could avoid the regulatory strictures. For the present study, a series of hypotheses relating to corporate leverage and capitalization of intangible assets were tested.The results of the present s tudy support fudged accounting theory by providing evidence that there is a relationship between the widespread capitalization of goodwill/brands and the relationship with leverage. The results demonstrate that financial managers will tend to adopt accounting practices that result in stronger balance sheets. Keywords: Leverage, Fudged Accounting, Intangible Assets, Brands/Goodwill, Food/Drink/Media Industries, International AccountingIntroduction The importance of Fudged Accounting Theory in understanding the accounting treatment of intangible assets has been discussed in an earlier paper by Ong (2003) in the Journal of Management Research. The purpose of the present paper is to investigate whether there is statistical evidence that companies capitalize intangible assets for the betterment of their balance sheets in a period of lax accounting regulations or ambiguity in regulations. This has been identified as fudged accounting theory (Murphy, 1990; Tollington, 1999).Audra Ong Roger Hussey University of Windsor, Odette Business School, 401 Sunset Avenue, Windsor, Ontario, N9B 3P4 Canada In this study, the UK was chosen because accounting for goodwill was regulated under SSAP 22 Accounting for Goodwill issued by the Accounting Standards Committee (ASC) in 1984, which was later revised in 1989. This standard allowed contradictory treatments: companies could either write goodwill directly against reserves in the balance sheet thus bypassing the profit and loss account; or capitalize it as an asset on the balance sheet subject to amortization.To add to the confusion, the standard did not apply to other intangible assets and some companies chose to distinguish brands from goodwill and treat them as permanent items on the balance sheet with no amortization (Barwise et al. , 1989; Paterson, 2003). This presented a stronger balance sheet with no impact on the income statement. To conduct the study, the annual reports and accounts for the five-year period 1993-97 for 1 43 companies listed on the London Stock Exchange were analyzed. Using the earlier work of Archer et al. (1995), a series of hypotheses were established and tested.As the sample is relatively small and is non-parametric in nature, the chi-squared test using Yates’ correction was employed to test the hypotheses. After a brief review of the literature, the research design of this study is explained. The main part of the paper, falling under the heading of Results and Discussion, is concerned with testing a number of hypotheses. Previous Research Consideration of intangible assets has been dominated by uncertainty over the appropriate accounting treatment of goodwill (Egginton, 1990). In the UK, the somewhat acrimonious debate is fuelled by strong opinions rather than facts.The depth and range of opinions has been well documented in the academic literature (Damant, 1990; Napier & Power, 1992; McCarthy & Schneider, 1995; Hussey & Ong, 1997, Ong; 2001; Oldroyd, 1998; Joachim Hoegh- Krohn & Knivsfla, 2000; Cravens & Guilding, 2001) as well as in professional reports (Coopers & Lybrand, 1990; Tonkin & Robertson, 1991; Hussey, 1994). The publication of SSAP 22 did little to calm the debate. Under that standard, companies faced the unpalatable alternatives of writing off goodwill against reserves and weakening their balance sheets or amortizing against earnings.Consequently, intangible assets such as brands and publication titles began to appear on the balance sheets of a number of well-known companies. Identification of such items as intangible assets, separate from goodwill meant that they did not fall under the requirements of SSAP 22. The intangible assets could remain on the balance sheet indefinitely, unless there was a permanent impairment in value. This contention that the appearance of brand valuations on the balance sheet had been motivated by the desire to correct or improve the balance sheet has been evident in several studies.Emanating mainly from the debt covenant approach and the early work of Zmijewski and Hagerman (1981), studies have found support for the debt covenant hypothesis (Mather and Peasnell, 1991) and evidence that a company’s decision to Volume 4, Number 3 †¢ December 2004 capitalize brands was influenced by London Stock Exchange rules on acquisitions and disposals (Muller, 1999). There has been some debate on the importance of intangible assets in private debt contracts (Citron, 1992; Day and Taylor, 1995).The study which most closely relates to the present research and shares the same theoretical foundation was published by Archer et al (1995) and was based on work conducted on 71 annual reports of UK and French companies for the period 1988-92. This earlier research concluded that a group with high leverage is more likely to capitalize goodwill and/or brands than a group with low leverage. The results, however, were stronger where goodwill and brands were amalgamated although it is possible that th e differing regulations in the two countries may have distorted the data.Research Design The annual reports and accounts for the five-year period 1993-97 of 143 companies in the food, drink and media industries were obtained. Such period of time is chosen as the debate on the most appropriate accounting treatment for goodwill and intangible assets was at its greatest and accounting practices were the most varied during this period. It also immediately preceded the changes to accounting introduced by FRS 10 Goodwill and Intangible Assets issued by the ASC’s successor, the Accounting Standards Board (ASB, 1997) and FRS 11 Impairment of Fixed Assets and Goodwill (ASB, 1998).Industries for the study have been chosen whose products are highly branded and also where companies in the industries have been strong in acquisitive activities. The company profiles and published financial information of these 143 companies were checked to see which companies capitalized intangible assets f or the entire five-year period 1993-97. The relevant population, which capitalizes intangible assets, is 15 food and drink companies and 28 media companies, resulting in a total of 43 companies.It should be noted that the remaining 100 companies either did not capitalize intangible assets in any one year, or only capitalized intangible 157 assets for part of the five-year period post -1993. Care has been taken above in explaining the sample used in this study because of its relatively small size. Although this may be regarded as a limitation of the subsequent analysis, a non-parametric test is used in the analysis of individual industries and this is generally regarded as defensible and acceptable in such circumstances.Yates’ correction has also been applied to the chi-square tests to achieve conservatism in establishing significance so that the results can be regarded as conservative and less likely to overstate the importance of the findings. Correlation tests are only cond ucted on the aggregate sample of both industries. The leverage ratio was defined as debt expressed as a percentage of capital employed (Reid and Middleton, 1988) because this definition was used in previous studies and it provides a high degree of precision.Results and Discussion Leverage and Capitalization The following two hypotheses were established in respect of the possible association between leverage and brands: H1: A company with high leverage is no more likely to capitalize intangible assets than a company with low leverage. H2: A company with high leverage is no more likely to capitalize goodwill/brands than a company with low leverage. To test these hypotheses the median leverage was established for the aggregation of companies capitalizing intangible assets, and for those companies not capitalizing the same.In some instances the median leverage did not provide a division of the sample to provide a sufficient number in each cell. In those instances a cut-off leverage leve l was selected to ensure cells of sufficient size and this is explained where it occurs. Contingency tables were constructed for the chisquared test and the results are described below. In all instances, Yates’ correction was applied. Media Industry Hypotheses 1 and 2 were tested separately on the Media industry and on the Food and Drink Industry. The results for the media industry for all intangible assets are shown in Table 1.In this test, the median leverage for the media industry was 28%. The chi-square test was significant at the 0. 01 level with a chi-square factor of 6. 86447 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that high-leveraged companies are more likely to place intangible assets on the balance sheet than low-leveraged companies in the media industry. Table 2 carries out the same test for the same industry but analyzes only those companies capitalizing goodwill and/or brands. In this instance the median leverage w as 31% and this was increased to 32% to ensure cells of adequate size.The chi-square test was significant at the 0. 01 level with a chi-square factor of 7. 286 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that high-leveraged companies are more likely to place goodwill/ brands on the balance sheet than low-leveraged companies in the media industry. Table 1: Contingency Table for Media Industry Showing Leverage and Capitalization of all Intangible Assets Capitalizing Leverage < 28% Leverage ? 28% Observed Expected Observed Expected 914. 26 1913. 74 Not capitalizing 1812. 74 712. 6 Total 27 26 158 Journal of Management Research Table 2: Contingency Table for Media Industry Showing Leverage and Capitalization of Goodwill and/or Brands Capitalizing Leverage < 32% Leverage ? 32% Observed Expected Observed Expected 59. 93 149. 07 Not capitalizing 1813. 07 711. 93 Total 23 21 Table 3: Contingency Table for Food and Drink Industry Showing Leverage and Capitalization of all Intangible Assets Capitalizing Leverage < 26% Leverage ? 26% Observed Expected Observed Expected 510. 74 104. 26 Not capitalizing 4842. 26 1116. 74 Total 53 21Table 4: Contingency Table for Food and Drink Industry Showing Leverage and Capitalization of Goodwill and/or Brands Capitalizing Leverage < 18% Leverage ? 18% Observed Expected Observed Expected 59. 80 72. 20 Not capitalizing 5348. 20 610. 80 Total 58 13 Food and Drink Industry The next two tables are concerned with the Food and Drink Industry. The median value for leverage was calculated at 18% for all intangible assets and in the following table an arbitrary cut-off point of 26% has been selected to ensure cells of adequate size and Table 3 shows the result for those companies capitalizing all intangible assets.The chi-square test was significant at the 0. 01 level with a chi-square factor of 11. 292 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that highl y leveraged companies are more likely to place intangible assets on the balance sheet than low-leveraged companies in the food and drink industry. Table 4 shows the results for those companies capitalizing goodwill and/or brands in the food and drink industry. In this instance the median leverage level of 18% was accepted for the calculations. Volume 4, Number 3 †¢ December 2004 The chi-square test was significant at the 0. 1 level with a chi-square factor of 7. 604 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that highly leveraged companies are more likely to place goodwill/ brands on the balance sheet than low-leveraged companies in the food and drink industries. Capitalization as a Function of the Level of Leverage Two further hypotheses had been established based on the premise explored by Archer et al. (1995) that the value of intangible assets was a function of leverage, in other words the higher the leverage ratio the higher th e value of intangible assets.H3: The value of intangible assets will be associated with the level of leverage. H4: The value of goodwill and/or brands will be associated with the level of leverage. 159 These hypotheses have been tested in previous research with somewhat contradictory results. It was considered that this study with its larger sample and separate focus on two industrial sectors might provide more conclusive results. Additionally, it was decided to extend the variables. Earlier studies have concentrated only on the absolute value of intangible assets i. e. the absolute amount appearing in the balance sheet. For the resent study a new variable of relative value was introduced and to test these hypotheses two aspects of the value of intangible assets were considered i. e. : a) its absolute value, i. e. the amount capitalized in the balance sheet (INTASS); b) its relative value, calculated by expressing intangible assets as a percentage of total fixed assets (INTFIX). Bot h Industries Table 5 shows the correlation based on our 43 companies, which capitalize all intangible assets: Table 5: Leverage as a Function of All Intangible Assets (Both industries) Gear Gear 1. 0000 (43) P=. .0179 (43) P= . 909 . 3229 (43) P= . 035 Intass . 0179 (43) P= . 09 1. 0000 (43) P= . .1876 (43) P= . 228 Intfix . 3229 (43) = . 035 . 1876 (43) P= . 228 1. 0000 (43) P= . appears to have stronger explanatory power. It is therefore possible to state that a relationship does exist between the level of leverage and the relative value of intangibles. In addition to looking at the sample of companies capitalizing all intangible assets, the same analysis has been conducted on the sample of 31 companies capitalizing only goodwill and/or brands. The results are shown below in Table 6. Table 6: Leverage as a Function of Goodwill / Brands (Both Industries) Gear Gear 1. 0000 (31) P= . -. 0176 (31) P= . 24 . 3275 (31) P= . 067 Intass -. 0176 (31) P= . 924 1. 0000 (31) P= . .1573 (31) P = . 390 Intfix . 3275 (31) P= . 067 . 1573 (31) P= . 390 1. 0000 (31) P= . Intass Intfix Intass Once again, Table 6 does not demonstrate a significant relationship between leverage and the absolute value of goodwill/brands. However, the association between leverage and the relative value of intangible assets is significant at 6. 7% level. It is therefore possible to state that a relationship does exist between the level of leverage and the relative value of goodwill/brands although it is less strong than that with all intangible assets.The above testing of the four hypotheses provides evidence that there is a relationship between leverage and the capitalization of intangible assets and there are differences between the two industries used in this study. The present research has also extended previous work of Archer et al b y introducing a new variable INTFIX and demonstrating that capitalization of intangible assets is a function of the relative value of intangible assets to fixed a ssets. The evidence from this study therefore provides support for the fudged accounting theory. IntfixTable 5 does not demonstrate a significant relationship between leverage and the absolute value of intangible assets. However, the association between leverage and the relative value of intangibles is significant at 3. 5% level. This would suggest that the measure of relative value 160 Journal of Management Research Implications: The International Dimension Given the debate on the appropriate accounting treatment of intangible assets and the obvious deficiencies of the provisions of SSAP 22, it is not surprising that the national accounting standard body in the UK was compelled to introduce a substantial regulatory change.FRS 10 and FRS 11 have replaced SSAP 22. Essentially, FRS 10 requires goodwill and intangible assets to be recognized and capitalized over 20 years. This presumption can be rebutted, however, and a longer life or an indefinite life can be selected. In these circum stances, an annual impairment review must be conducted as specified under FRS 11. At the international level, goodwill and intangible assets were first addressed by IAS 22 Business Combinations and IAS 38 Intangible Assets by the International Accounting Standards Board (IASB) respectively. IAS 22 was issued in 1993 and revised in 1998.IAS 38 was issued for the first time in 1998. In March 2004, however, the IASB published IFRS 3 Business Combinations (which supersedes IAS 22) together with related amendments to IAS 36 and IAS 38 as part of Phase 1 of the IASB’s project on Business Combinations. IFRS 3 contains some significant differences compared to FRS 10 (Simmonds and SleighJohnson, 2003) as the former proposes that goodwill will only be subject to impairment testing and must not be amortized. In addition, goodwill and other identified intangibles, which are similar in nature, will be subject to different accounting treatments.This reduces comparability and reliability an d creates a serious risk of accounting arbitrage or fudged accounting. The current IASB proposals in IFRS 3 represent only Phase 1 and, thus, the ASB will consider replacing UK standards only when both Phases 1 and II are complete. Therefore, UK companies should not have to change to the IFRS 3 based on Phase 1. Although IFRS 3 differs from FRS 10, the former achieves a high degree of convergence with FAS 141 Business Combinations (FASB, 2001) and FAS 142 Goodwill and Other Intangible Assets (FASB, 2001) in the US.With respect to managers, the introduction of IFRS 3 is expected to have important implications for brand managers and owners as well as the way trademarks are valued and accounted for (Haigh and Rocha, 2004). In particular, the separate recognition of trademarks and other acquired intangibles, together with annual impairment tests, will require companies to establish robust valuation methodologies for intangible assets in order to withstand increased scrutiny in the marke t.Conclusion This study compares practices in accounting for intangible assets in two industries known for their propensity to capitalize those assets in their balance sheets. The study covered the period from 199397 when the debate and uncertainty on appropriate accounting treatment was at its height. The annual reports of 143 UK companies were selected to investigate whether there was an association between leverage and capitalization of intangible assets. The results demonstrate that companies with high leverage in both industries are more likely to capitalize intangible assets, particularly goodwill and brands.A relationship between capitalizations of intangible assets as a function of leverage when the absolute value of intangible assets is used was not established. However, the present study added to our knowledge by demonstrating that the use of the relative value of intangible assets to fixed assets as a variable reveals that capitalization is a function of leverage. The fin dings from this study both confirm and extend the earlier research by Archer et al. It demonstrates that the topic of capitalization of intangible assets remains a fruitful area for the accounting researcher.The present study establishes that there are industry differences and one can speculate that these may be due to a number of factors such as acquisition activity within the industry, marketing strategy in relation to brands and financial structures and motivations. An extension of the work using the variable Volume 4, Number 3 †¢ December 2004 161 INTASS could lead to illumination of the underlying reasons. A study of present practices in the same industries may reveal what changes, if any, have occurred References following the adoption of FRS 10 and FRS 11.For future research, it would also be interesting to see the effects of IFRS 3 and the applicability of fudged accounting. Accounting Standards Board (1997), FRS 10 Goodwill and Intangible Assets, London. Accounting Sta ndards Board (1998), FRS 11 Impairment of Fixed Assets and Goodwill, London. Accounting Standards Committee (1989), SSAP 22 Accounting for Goodwill, London. Archer, S. , Alexander, D. , Collins L. , and Pham, D. (1995), The Treatment of Goodwill and Other Intangibles: Theory, Standards and Practice in France and the UK, Institute of Chartered Accountants England and Wales (ICAEW,) London. Barwise, P. Higson, C. , Likierman, A. and Marsh, P. (1989), Accounting for Brands, ICAEW/London Business School. Citron, D. (1992), Accounting Measurement Rules in UK Bank Loan Contracts, Accounting and Business Research 23(89): 21-30. Coopers and Lybrand (1990), Intangible Assets: A Survey of Businessmen’s Views, London. Cravens, K. and Guilding, C. (2001), Brand Value Accounting: An International Comparison of Perceived Managerial Implications, Journal of International Accounting, Auditing and Taxation 10: 197-221. Damant, D. (1990), Brands, the Balance Sheet and Company Value, Accountanc y, October: 29. Day, J. and Taylor, P. 1995), Evidence on Practices of UK Bankers in Contracting for Medium-Term Debt, Journal of International Banking Law 10 (9): 394-401. Egginton, D. (1990), Towards Some Principles for Intangible Asset Accounting, Accounting and Business Research 20 (79): 193-205. Financial Accounting Standards Board (2001) FAS 141 Business Combinations, Connecticut. Financial Accounting Standards Board (2001) FAS 142 Goodwill and Other Intangible Assets, Connecticut. Haigh, D and Rocha, M. (2004), The Standards Have Landed, Managing Intellectual Property, June 1: 1. Hussey, R. , Undervalued Intangibles (London: Touche Ross, 1994) Hussey, R. nd Ong, A. (1997), Food, Drinks and the Media: Accounting for Goodwill and Intangible Assets, The Journal of Brand Management 4 (4): 239-247. International Accounting Standards Board (2003) IFRS 3 Business Combinations, London. International Accounting Standards Committee (1998), IAS 22 Business Combinations, London. Internat ional Accounting Standards Committee (1998), IAS 38 Intangible Assets, London. Joachim Hoegh-Krohn, N. and Knivsfla, K. (2000), Accounting for Intangible Assets in Scandinavia, the UK, the US and by the IASC: Challenges and a Solution, The International Journal of Accounting 23: 243-265.Mather, P. and Peasnell, K. (1991), An Examination of the Economic Consequences Surrounding Decisions to Capitalize Brands, British Journal of Management 2: 151-164. Muller, K. (1999), An Examination of the Voluntary Recognition of Acquired Brand names in the United Kingdom, Journal of Accounting and Economics 26: 179-191. Murphy, J. (1990), Brand Valuation – Not Just An Accounting Issue, ADMAP (April): 36-41. Napier, C. and Power, M. (1992), Professional Research, Lobbying and Intangibles: A Review Essay, Accounting & Business Research 23(89): 85-95. Oldroyd, D. 1998), Formulating an accounting standard for brands in the ‘market for excuses’, The Journal of Brand Management 5(4): 263-271. 162 Journal of Management Research Ong, A. (2001), Changes in Brand Accounting for UK Companies, Journal of Brand Management 9(2): 116-126. Ong, A. (2003), Fudged Accounting Theory: Evidence from the UK, Journal of Management Research 3(1), April: 23-30 Paterson, R. (2003), Hidden Strengths, Accountancy, June: 98-99. Reid, W. and Myddelton, D. R. (1998), The Meaning of Company Accounts, Gower Publishing, Aldershot, UK. Simmonds, A. and Sleigh-Johnson, N. 2003), Fundamentally impaired, Accountancy, June: 100-101. Tollington, T. (1999), The Brand Accounting Sideshow, The Journal of Product and Brand Management 8(3): 204-218. Tonkin, D. & Robertson, B. (1991), Brands & Other Intangible Fixed Asset in Financial Reporting 1990-91, ICAEW, London: p. 328. Zmijewski, M. and Hagerman, R. (1981), An Income Strategy Approach to the Positive Theory of Accounting Standard Setting/ Choice, Journal of Accounting and Economics 3: 129-149. Volume 4, Number 3 †¢ December 2004 163 Repro duced with permission of the copyright owner. Further reproduction prohibited without permission.