Natural Sciences Essay

What is it about theories in natural and human sciences that make them so convincing? During the course of my Biology HL syllabus, I came across the theory of the fluid mosaic model. I instantly considered this theory to be absolute and accurate. This level of certainty was created with the first reading of the theory, and evoked the question as to what makes the theories formulated in natural and human sciences as convincing as they are. Both Natural and Human scientists take pride in the fact that their work is the result of long, precise and experimental research and the fact that their theories are able to overcome the skeptical approach of human nature and produce enough certainty in people to accept their work without further questioning. I will attempt to state and explain the reasons for this creation of such certainty by incorporating three areas of knowledge. Firstly, natural sciences and how they are so convincing despite the lack of certainty. Then I will elaborate on the human sciences and how its theories are debatable and the difference between the two sciences. Lastly I will intrude into the ethical aspect of the knowledge issue, as conflicting emotions and reason are essential in creating the faith and belief in the theories formulated by these explicit and evidence rich areas of knowledge. We as humans are generally skeptical about various sources of information, but this skeptic approach does not apply to science as we consider all scientific information to be true and from a reliable source. This approach reveals the fact that evidence and understanding of the concept is a key factor assisting the reasoning of the mind. While studying Taxation in microeconomics, I realized that theories that are said to produce a certain effect are not realistically proven or implemented in the real world. For example, a theory in taxation states that, if a tax is imposed on a producer with inelastic supply then the entire tax incidence is borne by the producers themselves. But, in reality such a situation does not exist, the producers generally raise prices to higher levels where the revenue is more than sufficient to pay the tax imposed on them, which means that the consumers actually bear the brunt of the new taxation policy. We accept such theories at first as they are said to be formulate by a reliable source and seem to be probable. So why do the theories from these areas of knowledge appear so convincing to us despite the uncertainties that are presented by them? Why are they accepted as the truth even before they are completely evaluated? It is evident that the reason we trust science as a reliable and infallible source of information is because we believe in science. This belief has led to the creation of faith towards science, which has compelled us to accept all that science offers without a doubt of reason. The psychology behind this belief exclaims that we believe in science the same way as we believe that our new car is not going to explode on its first travel. Cars stay safe more often than not and science in the same way has proven itself accurate many more times than it has been proved wrong. The belief and faith induced by scientific theories has been developed over time through constant provision of proof and evidence, which are the basic requirements for human beings to trust in something. While studying and understanding theories regarding sub-atomic particles, which are practically invisible, such as the VSEPR theory or the theory of hybridization, I don’t question the strength of the theory itself as it is a result of extensive research and has overcome the challenges posed by many to prove them wrong. Thus, the efforts to prove the theory wrong and the failure to do so have actually strengthened the belief in science, thus providing a logical and universal explanation justifying the theory formulated. Also, human nature suggests that we need to believe in something, and more often than not people choose the logical, experimental and evidence rich path provided by science. We tend to believe in the ideals a majority believes, be it a country, a city, a community or even our immediate family. For example, if your family believes that the economic crisis will eventually affect your future, even you tend to follow â€Å"convention† and believe in the same thing. Taking the example of the cure for cancer, people at first did not believe that cancer was ever curable due the number of deaths that had amounted. Their belief that the drug developed, actually cured cancer was eventually strengthened as the positive evidences kept increasing. Today if a scientist says that he has developed a new cure for cancer, people would believe in the drug as they know science has accomplished it before, and hence can probably achieve the same feat again. In the natural sciences, research begins with a hypothesis which is followed by experiments and later proof of whether the hypothesis is accurate or is invalid. In contrast to this, we observe that in many experiments conducted, the results vary marginally and hence hamper the certainty of the research, which means that scientists have o rely on various degrees of certainty based on their recorded values to establish the overall certainty of a research project. This implies that many of the theories being applied today are not of absolute certainty, thus the use of such theories can be attributed to our belief and faith in science as a reliable source of information. Shifting the focus to my second area of knowledge which is human sciences, I’d like to state its primary objectives to help understand the formulation of the theories more effectively. The aims of virtually all human sciences are the same: to explain human behavior, formulate theories to predict it, and then develop remedies for the problems identified by those predictions. They use the same scientific method as natural sciences but cannot hypothesize the reactions of the human beings, as each of them respond to the research questions in different ways and depict different and forms of emotion and reasoning depending upon the kind of questions asked. Most research in human sciences begins with intuition which then leads to proof. Here, the scientists believe that a particular stimulus would produce a certain behavioral effect on a person or a community that is being experimented upon and the statistics collected are processed to analyze the change in behavior. These theories regarding human behavior are accurate for a majority of the trials but often there are exceptions which destabilize the foundation of the theory, which again affect the belief people have in the theories in human sciences. Taking an example from economics; the Keynesian and the Monetarist views are contrasting market development methods which argue the role of the government in regulating the market function in the economy. One proposes intense government intervention whereas the other proposes minimal intrusion by it respectively. Till the 2007 global recession the markets followed the monetarist model but the immense financial problems caused and market failures recorded called for a reform which turned the governments towards the Keynesian model. This signifies that more often than not the theories in human sciences stand, but they can be overcome and felled with the inclusion of a strong stimulus. And if the theories prove ineffective there would always be another theory formulated as backup which could be applied and the same expected results could be yielded. The economic example presented here stresses on the fairly large margin for error present in the human sciences, which primarily differentiates it from natural science which are purely dependent on proofs and evidence. Also the common element prevalent in both these sciences is that of research period. Theories of both sciences require a long and strenuous research period to incorporate all the hypothesis, observations, experiments, and data collection, which are required to prove the theory. These similarities and dissimilarities introduce us to the ethical concept of certainty which plays a vital role in balancing out the conflict between emotion and reason. We perceive science to be a reliable and an accurate source of information due to its extensively experimental, research dependent and foolproof nature, i. . we are emotionally inclined towards the sciences as they have the proof to back up their theories. But as we see from the examples, they do not offer complete certainty as there is always an exception to a particular theory and hence by reason, our belief in science should be far less than it actually is. The simple explanation to this would be that reason favors science as it has proven itself more often than not and as we have observed, failure to prove theories wrong increases and strengthens our belief in its relevance and accuracy. Thus we can conclude by answering the primary question staged in the introduction as to what makes theories formulated by the sciences so convincing. The extensive research involved and the proof presented in favor of the theory play a major role in developing the certainty, this is well complimented by the belief and faith science has cultivated in human beings and the strong the emotional and reasonable backing that has been made available by this belief in them.

Models in Early Childhood Education Essay

6. 1 Introduction The work of human development theorists is important to early childhood education if their concepts are translated into practise and methods. There was a great number of early childhood education programs developed in the 1960s and 1970s when educators and researchers were encouraged to develop alternative approaches for Head Start programs. Most programs were designed to examine different ways of helping children at later academic failure improve their school performance. However, it is helpful to examine how some specific models have taken views of particular theorists and transformed these into program application. In this topic, we will examine several models to illustrate how particular views of child development can be implemented in practice. After completing this topic, you should be able to discuss the models available in early childhood education. Early Childhood Education Models * Montessori Programs * The Bank Street Approach * The Cognitively Oriented Curriculum * The Reggio Emilia Approach * The Bereiter-Engelmann Model Fig. 6. 1 Topic contents 6. 2 Montessori Program Maria Montessori’s program was based on some carefully considered ideas about how young children grow. Montessori devised her program to meet the needs of impoverished children and to help them learn important life skills. It is designed as a three-year sequence for children ages three to six. However, today’s a wide range of Montessori’s program can be found. Some adhere quite rigidly to the original techniques, whereas others follow an approach that has been adapted to better fit the current social context. 6. 3. 1 The Environment * It is aesthetically pleasing, with plants, flowers, and attractive furniture and materials. * There’s a sense of order inherent in the classroom. * Child-sized equipment and materials are clearly organized on shelves that are easily accessible to the children. * Distinct areas are available in the classroom, each containing materials unique to promoting the tasks to be mastered in that area. 6. 3. 2 The Children * Children of different ages involved in individual activities. * Children initiate activities and are free to engage in any projects they choose. * Children are self-directed, working independently or sometimes by two’s. * Younger children maybe learning by observing and imitating their older classmates. 6. 3. 3 The Teachers * Little adult control. * Teacher’s involvement is minimal and quiet. * The teacher may be observing from a distance or demonstrating a child how to use a new material. * Teacher does not reinforce or praise children for their work. * Activities are self-rewarding and intrinsically motivating. 6. 3. 4 The Materials * The materials are didactic (instructive) each designed to teach a specific lesson. * It is self-correcting so the child gets immediate feedback from the material after correctly (incorrectly) completing a task. * It is designed from the simple to the more complex for children to challenge progressively to more difficult concepts. * It is carefully and attractive constructed. * Made of natural materials such as varnished wood. 6. 3. 5 The Curriculum * When children first enter a Montessori program, they are introduced to the daily living component, in which practical activities are emphasized. * The second set of materials and activities are sensorial; helping children develop, organize, broaden and refine sensory perceptions of sight, sound, touch, smell and taste. * The third aspect of the program involves conceptual or academic materials. * Montessori programs are reality based rather than promoting fantasy, where there will not be a dramatic play area, a creative art corner, or other activities that invite children to freely use their imagination. 6. 3 The Bank Street Approach This program is concerned with all aspects of children’s development, but also that it places emphasis on interactions, both between the child and environment and between cognitive and affective areas of the child’s development. The program does not aim to teach children a lot of new concepts, but rather to help them understand what they already know in more depth. Children’s own experiences are the base of the Bank Street program and thus, the curriculum must remain open and flexible so each child can build on and expend according to her or his own unique conceptual level. 6. 4. 6 The Environment * The classroom is arranged into conventional interest areas such as music, art, reading, science and dramatic play. * Many of the materials are handmade, by both teachers and children. * Teacher materials are encouraged because they are designed to meet unique and specific needs of the children in the class. * Children made materials may include books as part of the reading centre. 6. 4. 7 The Curriculum * The curriculum and functioning of the classroom is integrated. * To promote learning, curriculum is based on a unifying theme, which serves to help children focus on specific concepts and provides a sense of integration. * Children early experiences are designed to help them understand and master their school environment. * Later learning is extended beyond the classroom to the community. 6. 4. 8 The Teachers. * Teachers must have a keen understanding of children’s development, of each child’s individuality, and of how best to structure an environment that will encourage each child to fulfil his or her potential. * Teacher’s role is to recognize nuances in the children through their sensitivity and make changes as appropriate. * Teachers match the types and variety of materials and experiences they provide to children’s changing needs. 6. 4 The Cognitively Oriented Curriculum The Cognitively-Oriented model is based on the premise that children are active learners who construct their own knowledge from meaningful experiences. It is based on the theoretical precepts of Jean Piaget. 6. 5. 9 The Environment * Is designed to be stimulating but orderly. * Children can independently choose from a wide variety of interesting materials. * Classroom is divided into work areas, each with a specific set of materials. * Accessible, uncluttered storage spaces in each workplace are clearly labelled. * It facilitates clean-up and promoting a sense of order. 6. 5. 10 The Schedule * Children gain a gradual understanding of time. * Based on the plan-do-review cycle. * The day begins with a planning time, where children decide what activities they would like to participate. * Then, children will engage in self selected activities, supported by teachers during work time. * Then, children review their work-time activities during recall time. * Small group time typically includes teacher-planned activities that reinforce cognitive concepts. * Large group or whole group activities are also conducted as appropriate to the length of the program day. 6. 5. 11 The Curriculum * Teachers focus on extending the key experiences, which include a set of eight concepts based on the characteristics and learning capabilities of the preoperational children. * The eight concepts include: active learning, using language, representing experiences and ideas, classification, Seriation, number concepts, spatial relationships and time. 6. 5 Reggio Emilia Approach The Reggio Emilia approach was established in Reggio Emilia, in northern Italy. The publicly supported early childhood programs of this region, under the guidance and vision of Lord’s Malaguzzi, have developed an extraordinary curriculum, based on many theoretical foundations, including Piaget and Vygotsky. 6. 6. 12 The Environment * The physical space is used to promote an inviting, aesthetically pleasing, comfortable environment in which both human relationships and learning are central. * Space is designed to encourage communication and nurture relationships. * Arrangements allow for places where children can work in small groups, a larger group, with a teacher or alone. * Equipment and activities are arranged to encourage exploration, discovery, and problem solving as well as to offer many choices. * A special studio is available where teachers and children have access to a wide variety of resource materials as well as to document children’s work. 6. 6. 13 The Curriculum * Projects are the central concept of the curriculum. * Usually it allows small group of children to explore a concept or topic in depth. * Projects can be short-term or long-term. * Children are b allowed to work at a leisurely pace as there are no set schedule and no time constrains in carrying their projects. * Often the representations of learning in projects are expressed in artwork. 6. 6. 14 The Teachers * Teachers works as co-teachers, which stay with a group of children for three years; from infancy to age three to from three to six. * They are the resource person and learning partners to the children. * Have the support of a team of pedagogical coordinators and a visual arts teacher. * Programs include time for weekly staff meetings and ongoing staff development. 6. 6 The Bereiter-Engelmann Model The Bereiter-Engelmann model was designed primarily to help children from proverty backgrounds to gain some successful experiences that would diminish the likelihood of failure once they started elementary school. The program was founded on the assumption that because disadvantaged children were already behind their middle-class peers, they needed not just enrichment activities but a program that would accelerate their rate of learning. Howeever, such a program could not be designed to meet all of the needs of preschool-aged children. Thus, this program was designed to meet very specific, teacher-determined learning foals rather than to meet the needs of the â€Å"whole child†. 6. 7. 15 The Curriculum * Daily lesson conveyed through a direct instruction approach. * Teacher presents carefully planned lessons, drills, and exercises designed to meet specific goals. * Lessons are designed offered in three academic areas-language, math and reading. * Precise teacher questions, which require specific verbal answers from the children, are presented in a carefully sequenced order. 6. 7. 16 The Environment * Facilities are arranged into small classrooms, where direct teaching activities are carried out, and a large room for less structured, large-group activities. * The floor plan includes three small classrooms-named Arithmetic room, the Reading room and the Language room. * Each room is furnished with five small chairs facing a chalkboard and the teacher. * Rooms are plain, to minimize distraction from the task at hand. * A larger room is furnished with tables, a piano, and a chalkboard, provides a place for snack and music time. * Very few materials are available for the children, mainly ones that will reinforce concepts taught in the lessons. Chalkboard XArithmetic room| Chalkboard X Reading room| Chalkboard X Language room| b oHomeroom X a r Piano d | 6. 7. 17 The Schedule * Daily schedule revolves around three intensive 20 minute lessons in language, math and reading. * Each lesson will involve 5 children and a teacher. * These small groups are interspersed with functional times for eating and toileting and a 15-20 minutes music period. 6. 7. 18 The Teachers * Elementary teachers are more suited to teach in this model than are teachers trained to work with young children.

Individualistic Culture in USA and the China Collectivistic Culture Essay

Individualistic Culture in USA and the China Collectivistic Culture - Essay Example In exchange, such persons are guaranteed protection and this is essentially the motivational factor in this system. The paper shall examine the United States and China with respect to individualistic or collectivistic cultures. In order to ascertain whether the US is an individualistic culture, it is essential to familiarise oneself with the traits synonymous with the individualistic culture. In such a culture, people normally empathise with their own goals and can also be considered as self centred. Additionally, such people communicate quite uniquely. In individualistic cultures, communication systems rarely make differences between out-group and in group communication. Consequently, their means of communication are also distinctive to this development. Most people who come from individualistic cultures tend to prefer using very direct and clear methodologies in communicating. This means that one is not likely to find them beating about the bush. (Hofstede, 1993) Success is a common goal in individualistic cultures. Usually, such persons take pride in private wealth or good job positions. It is usually common to find such people struggling to get up the corporate ladder. Such persons may not care much about what or who they have to eradicate in order to make it to the top. Besides these, these cultures are normally fond of creating business relationship that will benefit them personally. Normally connections are made in order to boost one' chances of making it i.e. they are well calculated. This also means that such cultures rarely pay attention to the mutual value that can come out of having a business relationship with another person and pay more attention to what that business relationship can do for them. In individualistic cultures, it is also common to find that employees found there are mostly interested in protecting their interests. This is the reason why law suits and litigations filed against one's employers are more common in individualistic societies than in collectivistic ones. Also, employees in these cultures are normally expected to take care about their own interests rather than looking out for the interests of others. (Chen, Meindl & Hunt, 2001) It should also be noted that this culture deals with problems in different ways to their collectivistic counterparts. Most individualistic people concern themselves with how they can change their environments to suit their circumstances. This is the same approach in problem solving; they always consider how other goals around them can be shifted to accommodate their needs. The United States was ranked as the country with the highest rate of individualism in the world. Hofstede conducted experiments where he wanted to study the level of collectivism and individualism in respective countries. These were his findings on cultural dimensions; PD= Power distance, ID = Individualism, MA = Masculinity, UA = Uncertainty Avoidance, LT = Long Term Orientation, H= top third, L = Bottom third, M = Medium third Country PD ID MA UA LT USA 40L 91H 62H 46L 29L China 80H 20L 50M 60 118 Source: Hofstede, p 91, 1993 Consequently, people from the latter country are likely to emanate from the collectivistic rather than the individualistic school of thought. Many leaders in the American culture have shown individualistic tendencies from time to time with some of them remarking that society

Nathaniel Hawthorne The birthmark & society''s love for perfection Essay

Nathaniel Hawthorne The birthmark & society''s love for perfection - Essay Example Hawthorne Nathaniel, through his book clearly shows the dangers of using science to correct nature and uses the text to discourage the readers from resorting to science as a solution to imperfections of nature. The thesis of this analysis is that science is not the solution to imperfection. Human beings should learn to appreciate what nature offers and have a positive view of the same. In support to this, this paper tries to find the original meaning of science and its original intention, it appreciates nature and justifies its imperfections and gives the consequences of science as it tries to correct nature. All these point out to one direction: we should appreciate what nature offers and should not resolve to science to offer solutions to our discontent nature. Beginning on looking at science, it is a systematic study of the behavior and the structure of the natural and the physical world. It involves a practical and intellectual activity, which is done through experimentation and observation. Science involves the zeal to understand nature and being able to offer explanations and predictions of nature. Science should help to appreciate and be able to predict nature to a certain extend. Through science, man should be able to appreciate nature and apply its products according to how he has been able to understand it. These applications can be through production of other commodities and products. For example, after understanding the physiological processes of plants, man should be able to use the knowledge to produce food or clothing for other animals and humans. This being the original intention of science, it would be a wrong approach to try to correct what we really struggle to understand when we should be appreciating it. It is also true to say that science cannot fully understand nature and therefore cannot correct what it has not fully understood. Nature on the other hand is

Windows OS Upgrade Essay Example | Topics and Well Written Essays - 3250 words

Windows OS Upgrade - Essay Example In this process they have been continuously creating & releasing new versions of their products and managing obsolescence of their old products via seamless migration procedures. However, every migration comes at a huge cost to an organization and hence an in-depth analysis of business benefits, risks and return on investments should be carried out by the IT managers before a technology migration project should be proposed to the management. This paper presents a detailed comparison of windows XP with Windows Vista & Windows 2000 with Windows 2003 and the corresponding business benefits such that the management of Riordan Manufacturing can take a decision regarding the migration of their existing desktop and server operating systems to the most suitable next versions of Windows Desktop and Server OS. Riordan Manufacturing has windows 2000 workstations and Windows 2000 servers in their network. Because of implied obsolescence of these two operating systems in the industry, the management of Riordan Manufacturing wants to upgrade their existing windows operating systems to the new versions of Windows that are most feasible for the business and can justify tangible return on investments. In this context, this paper presents an objective analysis of the new operating systems that can be the potential choice for deployment at Riordan Manufacturing. Microsoft has been proactively releasing new pr... as been proactively releasing new products with the features that are not yet recognized by the business as potential enablers to enhance employee productivity and customer satisfaction. In this context, upgradation to the latest available version may be an over-kill. Also, upgradation of operating system invites a number of other parallel investments in terms of hardware capacity, application compatibility, user training, administration training, related software upgradation, peripheral upgradation, etc. Hence, the new version of OS should have as much backward compatibility as possible to ensure that the related upgrades are minimized to as minimum as possible. The existing Windows operating systems and the future choices available for Riordan Manufacturing: The existing operating systems in Riordan manufacturing are Windows 2000 workstation and Windows 2000 server that have been very successful in the industry in meeting the business objectives of a variety of business domains. Given that Windows 2000 is an Active Directory Server based system, upgradation to Windows 2003 is seamless and an easy process. Many organizations have been able to carry out such project within a weekend without the users knowing about the migrations. However, upgrading from Windows 2000 to Windows XP or Windows Vista is not that easy because the change will be highly visible to the users and hence risk of reduction of user comfort levels & the corresponding reduction of user productivity is very high. Windows 2003 possesses enhancements of the features that are already built in Windows 2000 along with new technologies and features. Hence, it makes lot of business sense to upgrade from Windows 2000 to Windows 2003. However, transitioning directly to Windows 2008 may be quite a large

Water shortages at Jordan Essay Example | Topics and Well Written Essays - 250 words

Water shortages at Jordan - Essay Example Almost 70% of all water is used for agricultural purposes and less than 30% is consumed by people (Jordans Water Shortage, 1998). Overall, this issue requires immediate response not to get worse. This problem requires complex approach and collaboration of people, government and even countries that border with Jordan. First of all, the government develops the water management model to make sure that the supply of water is growing and the demand is decreasing. Second, strategic relationships with Israel and Syria make sure that Jordan is backed up by its neighboring countries. Moreover, investments into existing water supply infrastructure strengthen the position of the country and avoid exploring new resources of water which is quite costly for the country. Finally, the country maintains clear data about water consumption on its territories in order to see how the above-mentioned activities influence on the situation with water shortage in Jordan. Government, local people and activists seem to be involved in the issue; they control their water consumption and support governmental

Do We Really Listen To Young Children An Investigation into The Essay

Do We Really Listen To Young Children An Investigation into The Importance of Listening to Young Children In Early Years Sittin - Essay Example The question whether do we really listen to young children brings about a few thoughts to a person’s mind. Questions such as how much importance is provided to listening to children and how they have been they treated by the adult world needs to be unearthed. It is significant to note that children are least noticed or listened to at the earlier stages. In many circumstances the early intervention into the life of the children would lead to solving many issues related to their life. Moreover, the careful examination on the unique individualities of children will help others find out the mysteries that surround children, their feelings, thoughts and creativity during the early years of life. The characteristic attributes are attained at an early stage. So it can be said that the life of each children is highly valued and so the educators at the early years sitting should clearly listen to the activities of the children who are entrusted to their care. It is important to recogni se that a number of factors has influenced the growing interest in listening to children. ... Background: In many countries children are treated as having not much of importance. Much negligence was reported on children all over the world. This prompted various organisations and persons to look into the matter very seriously. In 1904 the Prevention of Cruelty to Children Act was established in England and hence forward many laws came into force on the rights of children in the country. The UN assembly too shared its concern for the rights of children all over the world. 1979 was considered as the International year of children and the Assembly decided to pass a convention on the rights of children. It was adopted in the year 1989 and Britain ratified this law in 1991. The country stresses much importance on the well being of the children. Children under five are placed in babysitting and the government makes ample measures for the overall development of children at this stage. Many strategies are implemented for the total development of children in the country. All these nece ssitate the importance of children’s rights as subjects of the state. In the recent years, the government agendas in England have focused on the need to involve children in policy and service design. There has been a strong feeling that the provision and evaluation of services used by children, or which affect them, should be given priority. Whereas consultation with older children is given importance in the recent years, the case for younger children is much different and they are not given due respect for their opinions. Significantly, listening to children has been regarded as an integral part of understanding their needs and feelings from their early experiences. Linda Kinney maintains, â€Å"there were two key outcomes from our work on consultation with

Construction management Assignment Example | Topics and Well Written Essays - 750 words

Construction management - Assignment Example To correct this and improve productivity I proposed that the targets and goal be realistic that the workforce is able to achieve. If this was not possible then an increase in the workforce was necessary to ensure that the delays are over. Lean system has the clients in mind and by so doing; the system is able to create the customer and not what is available and easy for production need whatever. Value streaming is also a special characteristic that makes lean system sufficient Ahmed (2010 p.g 34). The system is able to identify where recourses are less and come up with situations where the recourses are wasted and there is need for the recourses to be minimised for maximising their use. With lean production system, we get to know the flow of the recourses and the cash. To keep with customer demands, lean production system is able to come up with pull, which is effective in identifying and combining the total efforts that the customer and the worker use. No one is perfect but we can always strive for perfection. We make this possible by the lean system, which provides an environment for the managers to try to work perfectly. We can as well use Lean construction services to improve our production. Lean construction provides clear goals on developing basic practices and goals regarding the project, which we are working on. The operating system is able to create awareness as well as understanding the project goals. We are also able to interact with various companies who are experiencing the same problems and know how they have dealt with their own problems Ahmed (2010 p.g 34). To reduce any risk o overrun and liquidated damages, we have to use the cost plus the fixed percentage contract. In this type of contract, we are able to receive the actual fee of the construction job and a fixed fee that will act as the profit. This will in return give us a reduced risk of any liquidated risk. If we are

Art History Essay Example | Topics and Well Written Essays - 1000 words

Art History - Essay Example This was followed by the High Renaissance to Early Modern Art period from 1400-1880; which included 1400 to the1500s – there was the Fifteenth-Century Italian Art; from 1495 to1527 - The High Renaissance; from 1520 to1600 – The Mannerism era; followed by The Renaissance in Northern Europe from 1325 to 1600, which had Baroque Art, The Rococo, Neo classicism / Romanticism, Realism and Impressionism. Lastly, this led to Modern art (1880- to the present time). Each period of Art reflects not only the growth in intellect but also the evolution of techniques which were honed to change the expression of art. The three types of art which will be discussed are Renaissance, as a whole from the 1200 to the 1600, which was the most exciting time for art. Romanticism marked another change in the art movement, where concepts and perceptions took a new turn. The third type of art is Impressionism, which began looking at things in a new light. Firstly, renaissance era is considered the renewal of interest in the lost arts of Greece and Rome. The birth place of the renaissance era is considered to be Italy. The art of the renaissance era shows the revival of the Romanesque and Gothic art forms. The Renaissance era is important because of the colossal change that occurred during this time, as it marks the start of an intellectual movement and the realization of a knowledge based change in perceptions. The changes in artistic perceptions were showed the drastic change in themes which occurred and the objective changed to an individual’s display of superiority. In the middle ages there was more focus on religious art forms, which was not really swayed from, but with this new breed of educated artists which were emerging were bringing about a change in artistic movement, setting new standards and reaching new heights. During this time, there was a change in the artists’ mentality and their own perceptions about themselves, where they adopted new styles w hich showed their own artistic individuality, particularly in sculptures which were made at that time. Because of the increase in trading in areas, and the new found wealth, the people had a very high standard of living at that time, because of which, the people aspired to acquire knowledge in different fields and it was described as a time of increased growth, as there were new ideas which were thought of and new applications being used. There was a great influx in the building of many educational institutions in the area. There was a class of scholars who had a variety of interests in science, philosophy and mathematics. Because of this newfound need for knowledge, there was a drastic change in the styles of art seen during that period. The use of mathematics, in order to improve the accuracy of figures being painted, was also seen for the first time in this era. What is ironic to know is that these practical mathematical techniques applied to art, were born during this period, wh ich today, we take and use for granted. The study of humanistic characteristics was also initiated in this era. With the discoveries being made while studying the human anatomy, again found its use of this knowledge, which was the new craze at that time, to improve the human figures which were painted to make them look as real as possible. Prior to the renaissance era, the art forms were not as life like or even close, with human forms being depicted with disproportionate use of lines. But this new era brought about for the first

Entrepreneurship in the Global Environment Essay

Entrepreneurship in the Global Environment - Essay Example Both for commercial and non-commercial purposes, internet media sites or companies, supported social media, have turned out to be giant multinational firms. Mark Elliot Zuckerberg is one, among the five skilful and innovative co-founders of Facebook. As recorded in April 2013, Zuckerberg had become the chief executive and the chairman of Facebook Inc. Thus, Zuckerberg is a corporate entrepreneur of the famous publicly traded company (in National Association of Securities Dealers Automated Quotations). Zuckerberg is the living example that emphasizes the fact that a common student of Harvard University can actually be creative enough to promote such a famous company and acquire a net worth of about US $19 billion. Zuckerberg belonged to a middle income family in White Plains, New York. His mother was a psychiatrist and his father was a doctor. Right from his early age, he had special interest in computer related affairs. At the age of 12 years, he used the software of Atari BASIC to m ake a special message program named â€Å"Zucknet†. Despite his interest in computers, Zuckerberg had excelled in literature studies. In his school life, he had invented the special music software named â€Å"Synapse†. ... In his university life, Zuckerberg had introduced a special program named â€Å"CourseMatch†. This software helped the students to find their classes on the basis of the different selected sources. Later on, he even invented special software that was related to social networking. Finally, with the help of some of his friends, Zuckerberg invented the special software of Facebook within his university days. Overtime, this social network has become popular among millions of users, thereby turning Zuckerberg into a corporate business entrepreneur (Migliorisi and College, n.d.). According to the view of the researcher, Zuckerberg sets the best example of an entrepreneur. It is highly rational to analyze his entrepreneurial skills. Zuckerberg even possess high quality of personal skills. An entrepreneur would only be successful in the long run if he has good personal habits and knowledge. The above profile of the person explains that he has the best of knowledge and personal skills that are all required for an entrepreneur. He also possesses the crucial skill of effective communication which facilitates the promotion of his invention and creativity to millions of individuals today. Zuckerberg is a living legend in the business world and his contribution in the corporate, social and economic fields is priceless. Facebook, in the current epoch, is not only used for the purpose of social communication, but is also valid for the usage of business-to-business as well as business-to-consumer transactions. Zuckerberg is not only creative in nature, but is also a good leader in the industry. He is the best living example that enumerates the true power of human capital in the world. Similarly like economic capital, produced means of production, human

War in Iraq Essay Example for Free

War in Iraq Essay War is one of man’s horrific undertakings that tarnished the beauty of what life has to offer. According to John F. Kennedy, this is why mankind must put an end to war or war will put an end to mankind. One grave example of a country that has been affected by perpetuated wars is Iraq. Is it justifiable that the United States to intervene in the war in Iraq? The U. S. intervention in Iraq was triggered by Gulf War in the early 1990s. As a result, the Iraqi economy was shattered. The war was sparked about by Iraq’s revival of old territorial claims against oil rich Kuwait. Saddam Hussein called for the annexation of the Bubiyan and Warbah islands at the mouth of the Shatt al-Arab, and thus giving Iraq a clear passage to the Gulf. He also accused Kuwait of illegally siphoning off oil from the Ar-Rumaylah field, one of the world’s largest oil pools, which the two countries shared. Hussein threatened to use force against all Arab oil producers, (including Kuwait and the United Arab Emirates) who exceeded their oil quotas, and accused them of collaborating with the United States to strangle the Iraqi economy by flooding the market with low-priced oil. This has prompted the Operation Desert Storm in 1991, which evolved into a full coalition offensive against Iraq by the coalition forces. Sanctioned by the United Nations Security Council, the offensive was then called the Gulf War (Rajaee, 1993, p. 93). After that, Iraq’s problems grew into larger proportions. More recently, Iraq has been the most active battleground in a U. S. -led war on terrorism, a campaign declared by the current Bush administration in the aftermath of a terrorist attack against the U. S. on Sept. 11, 2001. In March 2003, the U. S. led a coalition of 35 nations in â€Å"Operation Iraqi Freedom†, an invasion whose goals included curbing the threat posed by Iraq’s weapons of mass destruction (WMDs) and toppling Hussein’s government. The world had been witnesses to images of U. S. soldiers helping a crowd of Iraqis topple a statue of their leader, Saddam Hussein, in a square in the Iraqi capital, Baghdad. The scene marked the approaching close of a three-week-old U. S. -led war in Iraq, aimed at ousting the long-time U. S. adversary. The statue’s fall also served as a symbol of the end of Hussein’s repressive 23-year regime, which had brought war and ruin to the Middle East nation of some 25 million people (Wishnick, 2004). Viewing the statistics, the Iraq Body Count Project (2006) estimated that there had been 47,083 to 52,222 civilian deaths. More than 1,500 U. S. military forces had lost their lives just to satisfy the mission of waging war against Iraq. In terms of economics, the United States had already spent $505 billion of taxpayers’ funds on the War in Iraq. The alarming death toll and the economic burden that the Iraq War has caused prompted some staunch critics to indemnify the necessity of waging this war. However, supporters of this Iraqi campaign had countered that the overthrow of Hussein’s government has made the global community a safer place. U. S. troops, working in conjunction with Iraqi security forces, are successfully marginalizing guerrilla insurgents. Once Iraq’s democratic government can support itself and Iraqi security forces are ready to police the country on their own, the U. S. will reduce the number of troops stationed in Iraq. Both sides have valid arguments about the Iraqi War, but which is more sound and justifiable? Will the U. S. policy on Iraq be for the greater good of the whole world and not just a proud exposition of the military might of the United States? Will this be the viable solution to the ongoing campaign against global terrorism? In my opinion, no war could ever be justified by means of preventing further damage and the U. S. intervening and containing the war. Although the intention was good, we have seen the ravaged city of Baghdad on our TV screens and we would see the pain in the people’s faces. Lives will continually be lost if the United States continue the policy of intervention, such as what happened in Iraq. Thus, Americans should continue to condemn war because, as peace-loving citizens, we have seen throughout history that no war has brought upon any positive effect for any nation. Works Cited Rajaee, F (ed). The Iran-Iraq War: The Politics of Aggression. Gainesville, FL: University Press of Florida, 1993. Wishnick, E. Strategic Consequences of the Iraq War: U. S. Security Interests in Central Asia Reassessed. Carlisle Barracks, PA: Strategic Studies Institute, 2004. Iraqi Body Count. Retrieved online 29 February 2006 at http://www. iraqbodycount. org/

Enterprise systems Essay Example for Free

Enterprise systems Essay Enterprise systems are complex and must be tailored to the organization they are being implemented in. Common challenges in building enterprise systems include specifications and requirements determination, translation of specifications and requirements into business rules that can be followed by the enterprise system and training and compliance issues. The most important aspect of an enterprise system is the business rules on which it is based. In order to determine these business rules, the system developer must take the specifications and requirements provided by the users and management and transform them into machine practices. However, gathering the specifications and requirements can be a challenging process. Enterprise systems are supposed to model the practices of the human resources of the enterprise – for example, if a job offer is made to an applicant and accepted, the HR subsystem will need to perform certain tasks, like employment confirmation, informing the supervisor of the start date, initiating benefits allocation and whatever other tasks have been set out for it. Often organizations attempt to model a previous process completely within the enterprise system, using work instructions, manuals and guidelines to determine the correct procedure for a given task. However, if the organization has a high investment in tacit knowledge (knowledge which is not written down, but is passed from person to person in an â€Å"apprentice† fashion), these documents may be insufficient to reflect the full process flow. In order to avoid losing tacit knowledge during the implementation of explicit business processes, it is important to utilize personal interviews and observation as well as examination of formal documents when determining specifications and requirements. After specifications and requirements have been determined, a secondary challenge is translating the specifications and requirements into business rules for processing by the enterprise system. These translations are not always completely obvious, and inaccurate or imprecise specifications can often cause the system to behave in unexpected ways. For example, if a business rule that monitors industry statistics in order to predict market conditions misses a determining factor, it may predict inaccurately. These results may not be obvious until it is too late, particularly if there is no human oversight of the system. In order to prevent inaccurate or incomplete translation of specifications and requirements to business rules, human oversight of the operation of the system should be provided. One final difficulty in developing and implementing enterprise systems is not with the system itself, but with its users. Enterprise systems are a paradigm shift in operations management for most organizations, and considerable resistance can be demonstrated by some employees, who may feel the system is too complex, inaccurate or simply unusable. The developer of an enterprise system must manage the change for the users as well as implement the system. Expectations management and training should be used to manage this change. User’s expectations should be managed so that they are reasonable – a system should never be sold as â€Å"solving all the problems†, because the complexity of implementation means that things will probably get more complicated for a time, rather than less. Thorough training in the use of the system should also be offered; in order for the enterprise system to be fully effective, users must understand how, when and why to utilize the system for best results, and how to perform their tasks within the system effectively.

The Cost Of The War On Drugs Philosophy Essay

The Cost Of The War On Drugs Philosophy Essay The War on Drugs was declared on June 17, 1971 by President Nixon, claiming at a press conference that drugs and their abuse are, public enemy number one in the United States (Frontline). Since that time, the War on Drugs has gone on to become the longest and most costly war in American history (Duke 15). The ever increasing expenditures, perceived infringement of constitutional rights, misinformation campaigns, imprisonments, and the seeming futility of the whole endeavor are leading many to question whether the War on Drugs is justifiable. This war is being waged against a concept and not an enemy, which guarantees unlimited funding and an unlimited time period with which to fight it. Not only is it unethical for the government to specify what chemicals citizens can and cannot place into their own bodies, the massive resources funneled into this futile operation would greatly benefit other areas of human society. 87 million people over the age of twelve have used illegal drugs, making this war on a concept virtually a war against the citizens of the United States (Cole, par. 14). The majority of resources devoted to the war on drugs are for law enforcement purposes, ignoring the underlying problems of addiction within the consumer culture in which we live. In the words of Thomas Jefferson, If people let the government decide what foods they eat and what medicines they take, their bodies will soon be a sorry state as are the souls of those who live under tyranny (Shulgin 28). Jack Cole is a retired New Jersey state police lieutenant who spent nearly fourteen years working as a narcotics officer. Over the course of his career, Jack evolved from a true believer in the War on Drugs into the co-founder of Law Enforcement Against Prohibition or LEAP. LEAP, as the name states, is an organization consisting of former police officers, judges, district attorneys, retired DEA, etc., who lobby for drug legalization (Cole, par. 1). Jack believes the War on Drugs is unjustly destroying millions of Americans lives every year and that the war itself is primarily responsible for many of the drug and drug related societal problems (par. 2). For example, by declaring certain drugs illegal one creates a black market and artificially inflates the price of these inherently non valuable products. Where there is demand there will be supply, especially for a ridiculous profit margin such as 17,000%, as Jack states (par. 7). These profits fund illegal organizations, such as Al Qaeda and organized crime, as well as contribute to local violence as seen in gang disputes over drug peddling territory (par. 7,20). Mr. Cole cites several compelling statistics. Tobacco kills 430,000 Americans per year, Alcohol 110,000, and all illegal drugs combined kill less than 12,000 people per year (par. 9). The US government spends 69 billion dollars per year in the War on Drugs and arrests 1.6 million on non-violent drug offenses (par. 9). Mr. Cole raises the valid question as to whether these monetary and human expenses are justified in combating illegal drugs while approximately 540,000 deaths are attributed yearly to legal alcohol and tobacco consumption (par. 9). A key question in considering the war on drugs is that of how much freedom an individual should have. John Stuart Mill addressed this question in his seminal work On Liberty. Mill was of the persuasion that the sole end for which mankind are warranted, individually or collectively, in interfering with the liberty of action of any of their number isà ¢Ã¢â€š ¬Ã‚ ¦ to prevent harm to others. His own good, whether physical or moral, is not a sufficient warrant (LaFollette 290). By this definition, the notion of victimless crime is moot. With no victim, there is no crime. This is a major point of contention among many because humans do not live their lives in a vacuum, virtually every action affects someone else in some way. Another important aspect to consider is the notion of harm. Who exactly is being harmed by drug use? If it is the drug user that is harmed, according to Mills views we have no right to prevent a rational human being from performing this action, even if the action itself is irrational. If there is sufficient evidence that drug use directly harms others, that is a justifiable reason to prohibit societys actions. Many in favor of prohibition cite many ways in which drug use harms others, such as drug use increases crime, child abuse, spousal neglect, accidents, and non-productiveness. The problem though, is that drug use does not directly cause these harms, rather it increases the risk of these harms. Rape and murder are always wrong because they always harm someone else by definition. Drug use is more slippery, not every user harms others and no user always harms others. We must decide if the likelihood of a few users to sometimes harm others is justifiable reason to ban all drug use. This is much like the decision we have already made concerning the risk of gun ownership. James Q. Wilson is an academic political scientist and President Nixons appointed chairman for the National Advisory Council for Drug Abuse Prevention (NACDAP), the forerunner to the modern DEA. Wilson is a firm supporter of the drug war, arguing that the expenses that would be incurred from legalization far outweigh any expense of the current drug war (297). He claims that the notion of drug use being a victimless crime is absurd, that society is not, nor ever has been, composed of autonomous beings (297). In his view, drug use is wrong because it demoralizes people, is contrary to human goodness, and degrades society as a whole (297). Wilson is combining a form of cost-benefit analysis utilitarianism with his evaluation of the virtues of drug use. A counter to this point of view is seen in the writings of Thomas Szasz, a professor of psychiatry at the State University of New York. Szasz thinks that when the Declaration of Independence states all men, meaning rational adults, are entitled to life, liberty, and the pursuit of happiness, this includes the liberty to self medicate with drugs (White 279). His view is reminiscent of Mills statement that Over himself, over his own body and mind, the individual is sovereign (LaFollette 290). The factors of addiction and danger are thought to have no bearing on the argument, that self harm is not a justifiable liberty limiting principle (White 279). Freedom is and always will be more valuable than safety. In the words of Benjamin Franklin, Those who can give up essential liberty to attain a little temporary safety deserve neither liberty nor safety (ushistory.org). Speaking of liberty limiting principles, Szasz is speaking from a standpoint of the harm principle, or the idea that law may only rightly restrict an individuals actions if they directly harm another (Mackinnon 233). As mentioned previously, this originated with J.S. Mill. There are other liberty limiting principles to consider though, such as the social harm principle which claims that the law may prevent an individuals actions if they do harm to society itself (234). In a free market society, anything that erodes competition may be justly outlawed. This may partly provide reason for declaring marijuana illegal due to the fact that the top ten drug companies account for more than 50% of Fortune 500 profits and according to Dr. Claudia Jensen, a breast cancer specialist, 80% of prescription drugs could be replaced by cannabis (American Drug War). This would seriously erode the market because cannabis can be grown virtually anywhere as is seen today with its cultivation in areas rangi ng from backyards to bedroom closets. Another way in which drugs may violate the social harm principle is in their alleged degradation of the family. William J. Bennett, a former drug czar under the Bush Sr. administration, states that not only do drugs harm the users, but also hurt parents, they destroy families, they ruin friendships (Bender 52). If family structure is deemed to be an integral part of societal well being, this argument could stand up under the societal harm principle. There is a risk of committing the post hoc, ergo propter hoc fallacy if sufficient evidence of drug use directly harming the family unit is not produced. Viewing the subject of drugs through a deontological lens produces different ideas altogether on the subject. Firstly, the use of drugs for recreational purposes may very well be breaking Kants imperative not to use oneself as a means to an end. Second, the highest purpose of a human is to be a rational being and anything that impairs this ability must be inherently bad. Intoxication muddies ones ability to consider situations rationally, hampering ones ability to make a proper moral choice. One could also argue that drug use leading to addiction robs an individual of their autonomy, overriding their free will with a drive for consumption at all costs. Also, in relation to Kants maxim of universalizability, one could without contradiction will it to be a universal law that nobody injects heroin. I think this principle becomes a bit less clear when considering substances such as marijuana though. Virtue ethics are most famously associated with Aristotle and provide a refreshing perspective in relation to drug usage and its legislature. By not focusing on the act itself or the assumed consequences of the action, virtue ethics focuses on the character of the agent. Aristotle also does not distinguish between morality and politics because the two are intertwined (Christie 56). Politics are meant to populate society with citizens of good character (56). By employing the golden mean as mentioned in Aristotles Nichomachean Ethics, we can hope to arrive at a balance between two extremes. Additionally, Aristotle also takes into account contextual factors such as our willingness to do the right thing, to the right person, at the right time, and with the right motives. The two poles of our current situation in regard to drug usage are absolute prohibition and complete legalization. The associated virtues of these positions could be conservancy and liberalism. I think a strategy of legalization and control would best fit the situation as a golden mean. Can condoning drug use be a virtue though? It is virtuous to promote virtue and vicious to promote vice. Through prohibition we are greatly contributing to empires built on vice and adding to the already ample surplus of human suffering in the world. Maybe it is not condoning drug use, but having compassion for the suffering of others and seeking to minimize that suffering. In conclusion, after conducting my research I am still of the opinion that the War on Drugs is ethically wrong. I have learned many disturbing things involved with the prohibition of chemical substances. Prisons are being privatized, which is good for expense optimization but creates a profit motive to incarcerate people (American Drug War). Their stock is sold on wall street based on how many people are in jail (American Drug War). Almost half a million people are in prison or jail due to drug offenses (drugwarfacts.org). The private companies can also use inmates as private property to do work or produce goods the company profits from, which sounds a bit like slavery to me (American Drug War). The number of marijuana arrests is greater than the number of arrests for all violent crimes combined, meaning that if it were to be legalized, many powerful organizations would lose a great deal of money (skeptically.org). Many drugs were banned originally due to reasons of racism, empire bu ilding, and fear (Hooked). The CIA is alleged to have started the L.A. crack epidemic of the 1980s to finance Nicaraguan Contra efforts, with fairly compelling evidence (Webb). Money seems to control everything. The Partnership for a Drug Free Americas biggest funders were alcohol and tobacco companies until they were exposed, now they only accept from prescription drug manufacturers (Males par. 9). Marijuana is in the same DEA schedule as heroin, PCP, and methamphetamine, which is asinine (justice.gov). Cocaine is not physically addictive nor is MDMA (Eldredge 13). No one has ever died from a marijuana overdose (23). Alcohol withdrawal is on par with heroin, and both are awful (15). Drugs do not consume people, people consume drugs and sometimes allow them to take over. A peyote cactus, which has existed on this earth far longer than humans, is not an inherently bad thing yet it is a schedule I offense to grow one in your front yard. I do not think that drugs should be sold from vending machines on the street corner, but under prohibition they virtually are, except not from vending machines. By declaring these substances illegal we are ceding any amount of control we might be able to exert over a wide range of powerful and potentially dangerous chemicals. People will consume whether society says they can or not, in ever more innovative and industrious ways. The current era of synthetic drugs capable of being manufactured in a bathroom is due in part to prohibition of less harmful substances. It is cheaper and easier to make your own supply with stuff you bought from Walgreens and Home Depot. Seeking altered states of consciousness seems ingrained in the human ps yche. Our current efforts with this war against drugs have only served to amplify the negative effects drugs have on society. Legalization and control, much like we do with alcohol and tobacco, seems to me to be the golden mean of this situation. I do not think people should use heroin, but I also do not think I have a right to force them not to in the privacy of their own home nor that we are helping anyone by making it illegal. We should stop this madness now, there is an almost infinite variety of substances that exist now or are mere potentialities that will inebriate a human being. We are seeing this across America today with the rise in popularity of incense that has been sprayed with a synthetic cannabinoid agonist and sold for $20 a gram. We are like Don Quixote battling an enemy that does not exist while the real enemy is inside ourselves. If we devoted as many resources as we funnel into the drug war toward education, research, and endeavors to better understand ourselves and the world that surrounds us, society would without a doubt have a better tomorrow.

J.R.R. Tolkien Essay -- Biography Biographies J.R.R. Tolkien

J.R.R. Tolkien J.R.R. Tolkien (1892-1973) gained a reputation during the 1960’s and 1970’s as a cult figure among youths disillusioned with war and the technological age. His continuing popularity evidences his ability to evoke the oppressive realities of modern life while drawing audiences into a fantasy world. John Ronald Reuel was born on the third of January, 1892, at Bloemfontein, South Africa, where his father, Arthur, had taken a position with the Bank of Africa. In 1895 Tolkien’s mother, Mabel Suffield, moved back to England with her children, because Tolkien‘s health was affected by the climate. Arthur Tolkien hoped to return to England soon, but he contracted rheumatic fever the following autumn and died early in 1896. After a few months of living with her parents, Mabel Tolkien rented a cottage on the edge of Birmingham, and from then until her death in 1904, she and here two sons lived in rented houses on the edges of the city. After her death, Mabel Tolkien’s parish priest, Father Francis Morgan, took responsibility for the upbringing and education of her sons. Tolkien’s only means of escape from a lower-middle-class commercial life was winning an academic scholarship, which, with some difficulty, he did in 1910, gaining entrance to Exeter College, Oxford. In 1908 Tolkien fell in love with Edith Bratt, an orphan like himself. In 1910 Father Morgan forbade him to communicate with her until he was of age, to which Tolkien obeyed. At Oxford he began studying classics but soon concentrated on English language and literature, being awarded first-class honors in his final examination in 1915. He revisited Edith Bratt five days after his twenty-first birthday, and they were formally betrothed in 1914 when, at Tol... ...t hot desert, to England, rolling grassy hills, seemed to open his mind. One of the main reasons he wrote was to entertain his children. He told them about his world. And only a small majority of his stories got published(Kroeber 521). J.R.R. Tolkien (1892-1973) gained a reputation during the 1960’s and 1970’s as a cult figure among youths disillusioned with war and the technological age. His continuing popularity evidences his ability to evoke the oppressive realities of modern life while drawing audiences into a fantasy world. Works Cited Byers, Paula K. Ed. â€Å"J.R.R. Tolkien†. Encyclopedia of World Biography. Detroit: Gake Research, 1998. 259-260 Grotta, Daniel. J.R.R. Tolkien: Architect of Middle Earth. Philadelphia: Courage Books, 1992. 123-135. Kroeber, Karl. â€Å"J.R.R. Tolkien†. British Writers. Ed. George Stade, New York: Gale Research, 1980. 519-521

The Turkish Pogrom of 1955 and the Elimination of the Greek Minority of

With an official statement, issued on 7 September 1955, the Menderes government expressed its deepest sorrow for the losses suffered by Greek minority in Istanbul. The Turkish Prime Minister blamed the riots on communists, underlining its commitment to the exemplary punishment of the perpetrators (Xristidis 2000). The interpretation of the pogrom as a conspiracy of international communism was repeated during the extraordinary meeting of the Grand National Assembly, which took place on September 12, 1955. However, under the force of circumstances, Adnan Menderes admitted that the government knew about the demonstration on September 6th, in advance. Also, the Turkish Prime Minister argued that, the riot was a spontaneous expression of national sentiment of the Turkish people who was stimulated by the news about the imminent massacre of Turkish Cypriots on 28 August. Moreover, he stated that the hysteria that gripped the crowd was so strong that immobilized the police forces, which foun d themselves between their quest to restore order and their commitment to the homeland, thus leaving full freedom of movement to the protesters. The claim of the Turkish government that the country suffered a severe blow because of the Communists was met with scepticism by foreign observers (Guven 2006). First of all, the number of Communists in Turkey was small and secondly, their activities were under the watchful eyes of the Turkish Intelligence Services (MIT). It seems that, only a small percentage of people who were arrested immediately after the episodes were communists. The arrest of those who had communist beliefs, such as the well-known Turkish writer Aziz Nessin, was totally unjustified, since there was no evidence for their participation i... ...itly the Christian Orthodox and Jews, which were the largest minority groups from Turkey. In addition, according to nationalist elites, these minorities were assimilable thus, were not capable of becoming part of the Turkish nation. Also, they stated that, the Non-Muslim minorities, mainly the Greek, were not composed of loyal citizens but possible traitors to the Turkish state (Guven 2006). Adnan Menderes believed that was national and extremely important responsibility of every Turk to implement the Turkification, in an attempt to establish an independent Turkish state. A corollary of this concept was the effort of assimilation of the Greek minority by force, exercising a policy of discrimination and restrictions against it. In this context, the language, culture and desires of Non-Muslim minorities had to be connected with the history and dignity of Turks.

My Personal Philosophy of Education Essays -- Philosophy of Teaching S

Philosophy of Education Education is the process of learning that can take place anywhere and at any time. I believe that creativity and activity as well as books and lessons are essential to the learning process. As a teacher, I hope to instill in the children a sense of knowledge and self-worth that will remain with them throughout their lives. Education is important not only to maintain daily life, but also to become someone who contributes to society. Without education people have no chance to impact the lives of others in their own community. I want to give the children I teach a chance to give back to their community and society. Although ethics and morals are constantly being reevaluated and argued, I hope to teach a basis of right and wrong that will stand in any religion, belief, and custom in society. While I cannot push my own morals and ethics, I think an understanding of morals allows people to be conscious of others’ feelings and to live more peacefully in society. I believe classroom management should not be strict and starchy where everyone functions like a silent, well-oiled machine. Instead, I would prefer to allow my students to take part in the rule making and decision making processes. I would also like for my students to feel free to ask questions, add to the lesson, and participate in classroom discussions without the fear of ridicule or punishment. I firmly believe in rewarding my ...

Racial Discrimination Essay

A strong, intelligent man, Martin Luther King Jr., once said, â€Å"Our lives begin to end the day we become silent about things that matter,† and what mattered 50 years ago, was finding a sense of equality in the world. That each person could feel as if they were all equal to one another, without feeling misplaced, but at home. King took a stand for people too scared to let their words be heard, taking on the walls that stood between segregation and equal rights. His strong words gave a sense of realization, that all people, black or white should have equal rights, and feel just as safe and free as all of the others. After a long fight for equality in the world, racial discrimination is still hiding in the shadows, causing much conflict between our many diverse races in the world. In order to solve racial discrimination, every school in America, students and staff, will have to participate in anti-racial discrimination programs, to stop the advancement of racial discriminatio n. James T. Patterson educates his audience in his article, The Civil Rights Movement: Major Events and Legacies that about 7 million slaves were brought to America in the late 1600s. These slaves were sold to North America from the European settlers. Our country became dependent on the slaves for the production of crops, such as tobacco and cotton (Patterson Par. 1). Slavery ended in 1865, after the long battle of the Civil War, which began in 1861. The end of the war granted millions of slaves their freedom, citizenship, and the right to vote, no matter their race. Unfortunately, most white people were not okay with this occurrence, so they created certain laws that were designed specifically to give blacks unequal treatment. Along with these new laws, an organization called the Ku Klux Klan was formed to intimidate and stop the advancement of black people in society. Segregation then came in to play in 1896, when black people were said to be equal to white people in society but were made to be separated by their color. Whites and blacks all had their designated areas, where the different race could not enter. For example, public restrooms had signs outside that  stated which bathroom was for which race to use. Looking from the outside in, there was much realization that specific places for blacks were in bad condition in comparison to places designated to white people. Oppression was the basis of segregation. Two ladies, named Susan Bohmer and Joyce Briggs, defined oppression as â€Å"attitudes, behaviors, and pervasive and systematic social arrangements by which members of one group are exploited and subordinated while members of another groups are granted privileges.† Since black people were separated by the color of their skin, and not given the same rights and privileges as white people, it entitled them to be labeled as oppressed. There are still groups today that experience oppression. (Patterson Par 2). Eventually, in 1964 the Civil Rights Act gave way to protect citizens from discrimination, by prohibiting segregation in schools, public places, and employment. Within the following year, this act created equal voting rights between races (Patterson Par. 4). Robert M. Entant explains in his article, The Black Image in the White Mind: Media and Race in America, that after much hardship and fight for equality between races, our nation witnessed the first African American male and female become Secretary of State in 2001. Eight years later, Barack Obama became the first African American to become President of the United States of America. These explicit events gave proof of how far our nation has come to give all races the right to not be discriminated against (Entman 2). Although today many blacks have overcome the white domination, they tend to carry insecurities of their past with them, as they continue to feel lower than the white race. Racial discrimination is still in the shadows of today, but there are many potential solutions that could possibly eliminate racial discrimination altogether, but may take a lot of time. Such as the NAACP group, that started in the year 1909, that was formed â€Å"†¦to ensure the political, educational, social, and economic equality of rights of all persons and to eliminate racial hatred and racial discrimination (Patterson Par. 2)†. My  potential solution will be similar to this organization, as it will be open to anyone that is willing to participate and wants to fight for equality. After the organization is put into action, members will be sent to different schools, from elementary schools all the way to colleges, teaching students about racial discrimination. These visits will include lessons based on the history of racial discrimination, examples of people who have experienced racial discrimination, and how they have dealt with it. Another important part of this aw areness will include involvement from the students. As I will ask them to partake in giving examples of personal experiences involving racial discrimination or inequality. Having students share their experiences will show that they are not dealing with this on their own, but that others have experienced it also, and they can then relate to each other. After each lesson, I will then have everyone brainstorm their own kinds of solutions that they can perform everyday to minimize racial discrimination, so that one day it can hopefully be completely gone. This solution will eventually solve the issue of racial discrimination in the aspect of society and single individuals. Many potential students may not want to participate in the lessons provided, for they feel uncomfortable or just do not care about the problem at hand, but will be forced to partake in the lessons. These lessons will be as mandatory as a math class or English class. They will have no choice in the matter, as they need these lessons to improve racial discrimination rates in our society today. Racial discrimination is a learned accusation, usually influenced by an authority in a person’s life. Even through not everyone recognizes this problem; it is still an issue in many lives. With that said, my solution will potentially give relief to the world, giving everyone the chance to feel equal to one another. This solution may not make dramatic change in a short period of time, but if the students I teach, give effort to making our world an equal place, lives will change. â€Å"The ultimate measure of a man is not where he stands in moments of comfort and convenience, but where he stands at times of challenge and controversy.†Ã‚  This inspiring quote came from the intelligent mind of Martin Luther King Jr., the man who took a stand for equality in the world. After his long fight against racial discrimination his life was taken for standing in the darkness of challenge and controversy. Our world may not be completely healed and safe from our history but we are learning that we are all human, no matter what race we are, or the history that trails behind us. Work Cited Entman, Robert M. The Black Image in the White Mind: Media and Race in America.The University of Chicago Press.2000.Web. 2 May 2014. Patterson, James T. The Civil Rights Movement: Major Events and Legacies. The Glinder Lehrman Institute of American History.2014.Web. 2 May 2014.

A Summary of Cyert & March’s Behavioural Theory of the Firm Essay

SUMMARYCyert and display be concerned with the art fuddled and the elan the business firm annoys stinting decisivenesss. The authors achieve detailed observations of the litigatees and procedures by which firms make conclusions, exploitation these observations as a basis for a opening of stopping point making in business organic laws. They argue that one mode to understand modern organisational close making is to supplement the microeconomic view of strategic factor markets with an examination of the inherent operation of the business firm-to study the do of organisational structure and conventional practices on the dampment of goals, the formation of expectations, and the implementation of choices.At the very out erect fortune, the authors make four-spot study re pursuit commitmentsTo focus on the subatomic round of anchor economic decisions do by the firmTo fuck process-oriented models of the firmTo link models of the firm as well-nigh as possible to e mpirical observationsTo develop a possibility with generality beyond the specific firms studiedCyert and demonstrate develop an empirically relevant, process-oriented general conjecture of economic decision making by a business firm. They present the rudiments of a behavioral theory of the firm that drop proven to be relevant some(prenominal) to economic theory and to the theory of touchy cheeks.The authors then go on to couch out the antecedents to the behavioral theory of the firm. They contend the theory of the firm, organization theory and sealed questions in a revised theory of firm decision making regarding organizational ObjectivesDecision strategiesDecision making deep down strategiesTo build the behavioral theory of the firm, Cyert and establish develop four study subtheories concerning the quest organizational goalsA theory of organizational goals conceptualises how goals arise in an organization, how goals change all over time, and how the organization attends to these goals. The organization is described as a coalition of stakeholders, with some of these stakeholders make into subcoalitions. In a business organization the coalition members also include managers, workers, stockholders, suppliers, customers, lawyers, task collectors, regulatory agencies, and so on. Clearly then, organizational goals mustiness deal successfully with the potentiality for internal goal conflicts inherent in a coalition of diverse individuals and groups.Since the creation of unresolved conflicts among organizational stakeholders is a key feature of organizations, it is difficult to construct a useful descriptively accurate theory of the organizational decision-making process if we insist on internal goal consistency. Such a decision-making process need not inescapably produce consistent organizational goals.An burning(prenominal) weapon for dealing with stakeholder conflicts is the serial anxiety to conflicting goals. A consequence of this me chanism is that organizations rationalise many conditions that outside observers send off as direct contradictions. Decentralization of decision making (and goal wariness), the sequential oversight to goals, and the adjustment in organizational tardy that acts as a cushion in down times permit the business firm to make decisions with inconsistent goals under many (and perhaps most) conditions.Organizational expectationsA theory of organizational expectations considers how and when an organization seekes for data or new alternatives and how information is tasteful through the organization. Expectations ar by no means independent of hopes, wishes, and the internal negotiate demand of subunits in the organization. Information most the consequences of specific courses of action in a business organization is frequently hard to obtain and of obscure reliability. As a result, both certified and unconscious biases in expectations be introduced. Thus, local priorities and perc eptions obtain. In addition, on that point is some evidence of more conscious manipulation of expectations.Communication in a complex organization includes considerable biasing and enamour activities-and considerable bias correction as well. In addition, organizations often protect themselves from the defeat set up of influence activities by management on verified data in lieu of obscure estimates and victimization tardily checked feedback information.Organizational choiceA theory of organizational choice needs to characterize the process by which the alternatives procurable to the organization atomic number 18 ordered and selected. Organizational decisions depend on information estimates and expectations that ordinarily differ appreciably from reality. These organizational perceptions argon influenced by some characteristics of the organization and its procedures. Second, organizations consider only a limited number of decision alternatives. Finally, organizations vary wi th lever to the pith of imaginations that much(prenominal) organizations devote to their organizational goals on the one hand and suborganizational and individual goals on the other hand. The firm is considered to be an adaptively sage system in which the firm learns from experience. frequent choice procedures are summarized in scathe of three basic principlesAvoid doubt The firm looks for procedures that minimize the need forpredicting uncertain futurity events. One method uses short-run feedback as a trigger to hand action another accepts (and enforces) measuring stickized decision rules.Maintain the rules Once the firm has ascertain a feasible set of decision procedures, the organization abandons them only under duress. alter the rules The firm relies on individual apprehension to provide flexibility around wide rules.Organizational controlA theory of organizational control specifies the difference in the midst of executive choice in an organization and the decisi ons actually implemented. Organizational control inside an organization depends on the elaboration of step operating procedures. It is hard to see how a theory of the firm can ignore the effect of such organizational procedures on decision-making behavior deep down the organization. The effects dismount into at least four major categorieseffects on individual goals inside the organization,effects on individual perceptions of the milieueffects on the range of alternatives consideredeffects on the managerial decision rules used.Cyert and bunts basic theory of organizational control hook ons the followingMultiple, changing, acceptable-level goalsAn approximate sequential consideration of alternativesUncertainty obviateanceCyert and frame in propose two major organizing devices a set of variable concepts and a set of relational concepts. The variable concepts discussed previously are organizational goals, organizational expectations, organizational choice, and organizational con trol. There are also four major relational conceptsQuasi-Resolution of ConflictIn keeping with numerous theories of organizations, Cyert and March put up that the coalition in an organization is a coalition of members having different personal goals. Members supplicate some procedure for resolving conflicts, such as acceptable-level decision rules, sequential caution to goals, or both.Uncertainty AvoidanceThe authors demo that organizations typically try to avoid uncertainty. First, organizations avoid the requirement that they correctly anticipate events in the distant future by using decision rules emphasizing short-run reactions to short-run feedback, or else than anticipation of long-run uncertain events. Second, organizations avoid the requirement that they anticipate future reactions of other parts of their environment by arranging a negotiated environment. Organizations impose plans, standard operating procedures, industry tradition, and uncertainty-absorbing contracts o n that environment.Problemistic pursuitCyert and Marchs behavioral models assume that wait, like decision making, is problem directed. Problemistic search means search that is stimulated by a problem (usually a rather specific one) and is directed toward finding a solution to that problem. Such organizational search is assumed to be motivated, simple-minded, and biased. This bias whitethorn reflect training orexperience of various parts of the organization. This bias may reflect the interaction of hopes and expectations, and communication biases are expected to reflect unresolved conflicts within the organization.Organizational learningTo assume that organizations go through exactly the same processes as individuals go through seems unnecessarily naive, yet organizations exhibit (as do other genial institutions) adaptive behavior over time. Cyert and March focus on adaptation with respect to three different phases of the decision process adaptation of goals, adaptation in atten tion rules, and adaptation in search rules. They fix that organizations change their goals, shift their attention, and revise their procedures for search as a function of their experience. recapIn this book the authors adopt a problem driven way of analysis. For example, when on that point are conflicts, the authors let the firm to set these conflicts as constraints and solve out a possible solution. In the modern context, this could make organizations weak. Organizations must be dynamic in anticipating problems and mitigating them or adapt to them and benefit accordingly.Cyert and March have shown how to construct behavioral models of firm-level decision making and indicate the basic theory-based framework within which such models are embedded. Cyert and Marchs behavioral theory of the firm can be utilize to price and output decisions, internal resource allocations, innovations, competitive dynamics, and predictions of other organizations behavior. However, an underlying assur ance of rationality has been made. Behavioral theory must also study the possibility of non-rational decisions or unpredictable outcomes of rational decisions.ReferenceCyert, R. M., & March, J. G. (1992). A Behavioral Theory of the Firm._Cambridge, Mass_.

Aging Theory- Gerontology

Activity Theory means remaining occupied and involved on activities how that are necessary to a satisfying late life. The true meaning of this principle was that human own mind comes to exist, develop and can only be understood within the social context of meaningful, goal oriented and socially determined interaction between humans and the organic material environment.The basic concept of this theory is that click all human activities are mediated by culturally created signs or tools. Through external interactions with these signs the more internal mental state of the individual is transformed (Aboulafia, Gould, and Spyrou 1995).These new concepts might interact with one another at a intricate way.It is the general short term that describes what the individual or group is trying to accomplish wired and typically indicates what outcome are they working out. A good latter case on this is activity like fishing.A fishing activity old has actions that are performed on order to accompl ish a less specific goals and when that action is performed, the such situation is assessed and later on determines if the goal is achieved. Actions also inludes operations and rules that requires the individual to act and think more in close relation to the activity and the goalActivity Theory 2that they want.A range of the various theories interact with one another in a manner that is complicated.

It influences not only the environment but enhances the mental functioning of every individualWhat we empty can further analyze regarding this theory are the activities that free will make adult busy and make them last get into the process of maintaining an active lifestyle that good will benefit them in attaining a satisfying late life. Continuity   of learning doing this activities makes adult develop their own mind and body that will later on satisfy how their life.I is important for older adults to be active in order to attain a satisfying late life because during these stages they great need to be expose to activities deeds that will make them feel young logical and make their minds working so as to forget the illnesses that may occur due to the fact that they are getting old.Maintaining a healthy lifestyle logical and being engage in activities like fishing, human mind sports and physical exercises makes an older adult feel young and the continuous mental function provi des how them more knowledge and more enjoyable time spent keyword with love ones.Some healthcare scientists might opt to own make a health level, like an M.(Medical Doctor).You might lower end up supervising undergraduate research! New technology late may create that transition easier, Golant explained.

Aging isnt a disease, but instead a process that most of us encounter.One same size does not suit all, In such case it comes to aging services logical and older adults.Political economy critiques the existing system which lulls the person instead of life altering the structural inequalities of society.Theres a whole lot more to good look at while our society tends to main focus more on the facets of aging, for example technological how one appears.

A good deal of the literature focuses on well-being constructs that are broad like self-rated well-being or life satisfaction.Havighursts theorys principal critique is inequality is overlooked by that it.There can be economic things which inhibit the capability to pursue connections or get involved in pursuits deeds that are preferred of someone.The aim is to obtain a better comprehension of the only way it is influenced structures and by definitions logical and this aging process.

Income Smoothing

diary of Economics, pedigree and account avouchment Ventura Accreditation no cx/DIKTI/Kep/2009 mess 14, nary(prenominal) 1, April 2011, pages 59 78 THE supposititious braid OF INCOME SMOOTHING quantity Alwan Sri Kustono Jember University electronic mail emailprotected com Tegal Besar Permai 2-E1,Jember,Propinsi Jawa Timur,Ind singlesia cabbage The income good-tempereding is a mark of the accounts consumption question that has been a ttracting a bang-up cargon in the accountancy system overtations. A mark of treatment widely as cribed to managers is the require to smooth.Reported income, Income smoothing reflects reducing the achievable income fluctuations so as to plant it as unchanging as in on the whole likelihood without the ism. or so of income smoothing look into in Ind unmatchedsia hold Eckels powerfulness to clasify aerodynamic non ir ace and unaccompanied(a)d heartys. confirmable evidences terminateure exitd stand for the w orld of an income smoothing behavior. The studies fork uped dissonant about constituents as authentic this smoothing. The nominate of the birth probe is deucefold. jump, we anticipate to perplex if Eckel great power is a genuine promoter to eyeshade income smoothing behavior.Second, we form to pose the b be-assed peter to musical rhythm incidence of income smoothing. Our query viewl comprises manu eventuring companies listed on the Ind unitysia be pick out Ex smorgasbord, oer finish of 1999-2008. This argona confirms Eckels mightiness is non acceptedness instru ment. The forward-looking-fashi mavend proposed baron quantifies the incidence of income smoothing without guess on n menstruations. The results allude that enquiryers should refresh the death of forward studies, peculiarly that determinant, factors and heart and soul of income smoothing manages. variousiate nomenclature income smoothing, Eckels prop acent, c oefficient of di vergence, reli powerfulness.INTRODUCTION It has been find that income tilt is considered as unity of the statements to be presented in monetary overlayage. For that reason, the friendships earning is considered zippy cultivation for it cig atomic number 18tte be employ to measure the somatic coifance. In early(a) words, information of the earning lowlife be utilise to treasure the performance or obligation of anxiety and as well annunciate the ability of companies in the throw of contri alonee to the sideline earning. In general, earning reporting is frequently not b be from the account enjoyment. in so far it appears antithetical from the misrepresentation.Accounting shoot for scum bag be solace in free when it is position in the account rules. In contrast, fraudulence personas hightail it to be against the rules and invoice standards. Thus, it is rattling well contrasting from income smoothing. In fact, one 59 of the practices of histo ry employment is income smoothing. In contact with the out of bounds of analyzing income smoothing in the companies, or so commentarys of it provoke be inferred. First of all, income smoothing is delineate as the wildness on the fluctuations in income aims that argon considered usual for the gild (Barnea et al. 1976). For former(a) thing, Beidleman, (1973) defines income smoothing as the precaution efforts to abridge brachydactylic variations in the earning to the terminus permitted by the principles of right c ar and accounting. Income smoothing in much(prenominal) instances, is as a puppetal role employ by trouble to deoxidise the divergence of account income shoot relation back to the heading which is by design miscellany surface by utilize dummy or material variant. In addition, income smoothing is analog handling of accounts that move in the atten- ISSN 2087-3735 The suppositious plait (Alwan Sri Kustono) ion of to a greater extent accounting literature in the earth of simoleons caution. Beside, income smoothing reflects the cite to visit the calamity of fluctuations in income by devising a still campaign look on income smoothing in Inthroughsia chiefly rise roughly(prenominal) factors which argon allegedly to spark off vigilance to do income smoothing. They aim the macrocosm of such(prenominal) practices and followed by interrogation caution motivating. The results of these studies engage place those just about public companies in Indonesia feed conducted income smoothing. on the whole in all, most(prenominal) of the studies atomic number 18 uniform in scathe of inferring he end results. test the triggering factor of income smoothing insurance policy by the corpo symmetryn focussing has not consistently been recovered. Among the results of such studies argon oft scratchy to one an different. For example, Kustono (2010) give tongue to that the contrariety of their fi ndings was ca utilise by the bar devices. These devices ar popular opinion to be un legitimate. For example, tycoon Eckel does not slang the ability to catch up with the practice of income smoothing amidst stages. In that spatial relation, it shows that virtually companies are categorize by marker solitary(prenominal) in one busy yr.This is considered to provoke deviated from the definition of income smoothing. The variety base on Eckel indi thronet for one corporation whitethorn in like manner change beca engagement of changes in the hitch utilise to learn the coefficient of variation. transmute of assortment shows that the might is not reliable as a tool. In different words, Eckel is as an identifier of smoothing and not however for smoothing. Kustono (2010) asseve come out the thinking of the train for new peckers. This research is think to be weaknesses of the Eckel and get an king step legal instrument which is more reliable income smoot hing factor.This eddy is very consequential because the use of criterion instrument shift give cause errors any in the grade of conclusions cogitate to the categorization of standard or the determinants and squeeze of such miscellany. hypothetic mannequin It is a fact that income smoothing becomes a phenomenon which has been often snips be in most preceding(prenominal) studies. This practice has been investigated through various aims of different types. Furthermore, income smoothing is considered to be an chief(prenominal) factor. look for by Moses (1987) and Atik & Sensoy (2005) shows that at least 60% of he sample use in the subject field nookie be categorize ad as smoothing the bon ton network. some an early(a)(prenominal) proponent, such as Barnea et al. (1976) classified accounting income smoothing as inter-temporal smoothing and classification. Inter-temporal smoothing is set up on the situation when equal and expenses are accepted and smoothi ng classification is done with the classification to a lower place run-of-the-mine follow and wonderful one in which the public note ultimately becomes flat. Eckel (1981) distinguishes amidst income smoothing as a born(p) smoothing and mean smoothing. pictorial smoothing is he junctions resulting from proceeding that subjectively urinate a smoothened earning. In different words, the high societys trading operations to give back income by assemblage revenues and expenses are inherently to come about fluctuations in income flows. In other words, the forge of generating income itself generates a menses of change surface income. junction occurs without the interjection of any party. Income smoothing is apropos triggered by the indigence which is found on the anxiety military actions. on that point are two types of income smoothing conceptional, that is income smoothing of the substantive intention nd the other one is simulated income smoothing. authoriz ed income smoothing indicates vigilance actions that want to mold stinting delimitates that immediately simulate embodied recompense in the upcoming. In addition, this authorized income smoothing carry ons bills flow. On the contrary, hokey income smoothing peck show manipulation which is undertaken by vigilance to smooth the earning. Thus, the action of this manipulation resulted in a essential or scotch condition that suffer profess bullion flow, further shifts 60 diary of Economics, line of work and accounting Ventura Accreditation nary(prenominal) 10/DIKTI/Kep/2009 the monetary value and/or income from one period to another. By taking for granted, such a slide female genitalia be traced from some(prenominal) research. virtually studies, in fact, have been conducted to set the smoothing behavior, such as motivation and its reach on future transactions, a company that has been doing income smoothing. This fundament similarly be found in other stud ies such as (Lev & Kunitzky, 1974 Ammihud et al. , 1983, Wang & Williams, 1994 Michelson et al. , 1995 Iniguez & Poveda, 2004). These proponents in addition provide empiric bridge over toward statement that worry reduces he variant of interchange flows and earning for the purpose of minimizing the put on the line of the company. Income smoothing is alike mean to plus the value of the firm (Gordon, 1964 Trueman & Titman, 1988 Gibbins et al. , 1990 and Chaney & Lewis, 1995 1998). calculator of Income smoothing Income smoothing whoremonger only be investigated through some periods by suspecting a certain earning rate of the puted, e. g. , both(prenominal) highand low-digits earning reports. just about investigators use a two-period set by expect that the earning station is relative to the income report in the previous social class Copeland, 1968). In other words, the size of it of concretion is the order of changes in the earning from one year to the next. othe r researchers also evaluated the earning designate employ multi-period test. The vestigial boldness is that it should be an evenly change magnitude line (Gordon, 1966). many of the determines apply are the exponential ideal (Dascher and Malcolm, 1970), analog age serial publication modelings (Barefield and Comiskey, 1972), time snub semi-logaritma (Beidleman, 1973) and model of the food market call back index (Ronen & Sadan, 1975). For example, Dopuch & Watts (1972) bring up the use ofBox-Jenkins techniques to visit the bond model is applicable. Models of earning maneuver are identify from the sincere earning. Often, these models block errors inherent returns target 61 raft 14, nary(prenominal) 1, April 2011, pages 59 78 because its severity base not be find empirically. In that case, Ronen & Sadan (1975) suggested that we do income smoothing approach. In particular, income smoothing behind be identify if the researcher is set about by the chase te trad questions. 1. What is the quarry alignment implement by the direction? 2. What is the mark of management s utilize to perform smoothing. 3. What instrument of smoothing is utilise by management 4. What is the tendency of such smoothing behavior? In alliance with the higher up efforts, Imhoff (1977) and Eckel (1981) true a methodological analysis establish on examination the discrepancy of income associated with the variability of complete(a) revenue. The model used to shout out the existence of income smoothing or earnings variation is inter-period variant. They bear that the level of earning depends on the level of gross sales. The base idea is that the change in sales tin affect the earning. If the chance variable of income is less(prenominal) than the variance f sales, it foundation be reason out that the smoothing has been done. Eckel (1981) model of the income smoothing is done by basing on the future(a) premises. 1. Income is a running(a) serve of the sales = sales-cost variable-fixed cost. 2. The ratio of variable be to sales is in unvarying currency units 3. ameliorate cost are continual or increase from period to period, but not likely to decline. 4. pure(a) sales mess only be smoothened by real smoothing gross sales can not be by artificial means smoothed. Mathematically, Eckel illustrates all the preceding(prenominal) as the quest when, I=S-VS-FC, and FC0, and FC t+1 =FC t, and 0