Thursday, December 26, 2019

An Analysis of The Love Song of J. Alfred Prufrock Essay

The editors of anthologies containing T. S. Eliots The Love Song of J. Alfred Prufrock invariably footnote the reference to Lazarus as John 11:1-44; rarely is the reference footnoted as Luke 16:19-31. Also, the reference to John the Baptist is invariably footnoted as Matthew 14:3-11; never have I seen the reference footnoted as an allusion to Oscar Wildes Salome. The sources that one cites can profoundly affect interpretations of the poem. I believe that a correct reading of Eliots Prufrock requires that one cite Wilde, in addition to Matthew, and Luke, in addition to John, as the sources for the John the Baptist and Lazarus being referenced. Furthermore, the citation of these sources can help explain Eliots allusion to†¦show more content†¦But though I have wept and fasted, wept and prayed, Though I have seen my head (grown slightly bald) brought in upon a platter, I am no prophet--and heres no great matter... (81-83) The reference is not only to Matthew 14:3-11, but also to Oscar Wildes Salome, the play upon which Richard Strauss based his opera Salome. In the biblical account, no motivation is ascribed to Salome for wanting John the Baptist killed. In the versions by Wilde and Strauss, however, Salome is passionately in love with the imprisoned John the Baptist, who, because he will not let the temptations of the flesh corrupt his pure love of God, rejects her advances. Wildes Salome, determined that if she cannot have John no one will have John, asks Herod for the Baptists head on a platter. John the Baptist spurned Salomes affections while he lived; now that he is dead, Salome lavishes her kisses upon the cold lips of the bloody corpse-head. Prufrock, too, has had his moments of temptation: he has known the arms already, known them all-- / Arms that are braceleted and white and bare / (But in the lamplight, downed with light brown hair!) (62-64). And these very sources of temptation, these arms that lie along a table, or wrap about a shawl (67), eventually emasculate Prufrock by rejection:Show MoreRelatedAnalysis Of The Love Song Of J. Alfred Prufrock1386 Words   |  6 Pagesâ€Å"The Love Song of T.S Eliot† In â€Å"The Love Song of J. Alfred Prufrock† the reader can clearly understand that T.S Eliot is straightforward as one can get within a poem. In the beginning of the poem, one can infer that Prufrock is being used as a facade to convey Eliot’s inner self who is an introvert that doesn’t quite fit in with the modern day society. â€Å"Prufrock† sees his personal life as a burden that he cannot mend while he tries to conform into the middle class society that everyone views asRead MoreLiterary Analysis Of The Love Song Of J. Alfred Prufrock Essay1336 Words   |  6 PagesA Literary Analysis of T.S. Eliot’s â€Å"The Love Song of J. Alfred Prufrock† T.S. Eliot was one among few poets and authors that dominated the years between the First and Second World Wars. Eliot showed his use of modernism techniques through â€Å"The Love Song of J. Alfred Prufrock†, creating a powerful reputation around the world, particularly as a member of The Lost Generation in the 1920s. Eliot moved to and settled in London where he worked with famous poets including Ezra Pound, and published hisRead MoreCritical Analysis : The Love Song Of J. Alfred Prufrock895 Words   |  4 PagesEssay Two- Critical Analysis Writing a critical analysis is diving into the text. Readers must break down all parts of the text and pin pointing the author s purpose for the writing. A very challenging poem to analysis is T.S. Eliot’s â€Å"The Love Song of J. Alfred Prufrock†. It has been declared that â€Å"The Love Song of J. Alfred Prufrock† started that Anglo-American modernist movement with poetry. The poem was the first poem with American poetry to flow free verse. At the time, it was deemedRead MoreAnalysis of The Love Song of J. Alfred Prufrock Essay602 Words   |  3 PagesAnalysis of The Love Song of J. Alfred Prufrock J. Alfred Prufrock constantly lived in fear, in fear of life and death. T. S. Eliot divided his classic poem into three equally important sections. Each division provided the reader with insight into the mental structure of J. Alfred Prufrock. In actuality, Prufrock maintained a good heart and a worthy instinct, but he never seemed to truly exist. A false shadow hung over his existence. Prufrock never allowed himself to actually live. He hadRead MoreLiterary Analysis Of The Love Song Of J. Alfred Prufrock1497 Words   |  6 PagesLiterary Analysis of The Love Song of J. Alfred Prufrock The human psyche has perpetually been characterized by a nagging sense of doubt. When one makes the decision to follow through (or, rather, not follow through) with an action, it is unlikely that he does so without questioning whether he made the right choice; this is recurring theme in literature, evident in works such as Crime and Punishment and A Separate Peace. T.S. Eliot’s The Love Song of J. Alfred Prufrock explores the universal natureRead More Love Song of J. Alfred Prufrock Essay: An Analysis846 Words   |  4 PagesAn Analysis of The Love Song of J. Alfred Prufrock The general fragmentation of The Love Song of J. Alfred Prufrock is obvious. The poem seems a perfect example of what Terry Eagleton calls the modern transition from metaphor to metonymy: unable any longer to totalize his experience in some heroic figure, the bourgeois is forced to let it trickle away into objects related to him by sheer contiguity. Everything in Prufrock trickles away into parts related to one another only by contiguityRead MoreAnalysis Of The Poem The Love Song Of J. Alfred Prufrock1529 Words   |  7 PagesAnalysis of the setting of the poems â€Å"The Love song of J. Alfred Prufrock† and â€Å"Something Whispered in the Shakuhachi† â€Å"The Love song of J. Alfred Prufrock† and â€Å"Something Whispered in the Shakuhachi† are poems written by T.S. Eliot and Garrett Hongo correspondently. Both poems put a great emphasis on the depiction of the narrator’s emotion. The poems are focused on feelings and emotions of their narrators. At the same time, it should noted that a lot of attractive in both poems is given to the settingRead MoreThe Love Song Of J Alfred Prufrock Analysis934 Words   |  4 Pagesyou do something that you love than you will have a deeper desire to continue or to succeed in it. In The Love Song of J. Alfred Prufrock a man doesnt know why his life is so horrible. He wanders the streets of his past looking for why hes life is so dull. The man doesnt know what is wrong with his life, he doesnt understand why life is so hard. T. S. Eliot in The Love Song of J. Alfred Prufrock teaches us about how hard life can be on a single and routine man. Prufrock, the main character, demonstratesRead MoreAnalysis Of The Love Song Of J Alfred Prufrock1007 Words   |  5 Pagesinterrelation between time and decay conveys the transformative impact of industrialisation upon modern society. Modernity altered the human psyche into a detached, fragmentation of its previous form prior to the Modernist world. The Love Song of J. Alfred Prufrock and Preludes provide a poetic representation of how the corrosion of traditionalism preceded a sense of abandonment and isolation which infects individuals within the urban setting. Despite conveying early 20th century receptions of industrialisationRead MoreAnalysis Of The Love Song Of J. Alfred Prufrock1064 Words   |  5 PagesLoneliness is a feeling that we have all felt here and there. A man in the poem â€Å" The Love Song of J. Alfred Prufrock† by T.S Eliot feels trapped which caused him to have disorders. Nothing has never changed from living in the same city and not using his time wis ely. He tried numerous ways to approach women but his low self esteem stopped him from moving forward. Although Prufrock seems like a miserable person, Prufrock suffers from obsessive compulsive disorder, depression, and paranoia that caused him

Wednesday, December 18, 2019

Impact Of World War II On The World Essay - 2341 Words

Impacts of World War II Felicia M. Vucko 10/08/2016 U.S Social History Since 1865-22289318 â€Å"The world the American people had tried to exclude after the First World War could not forever be kept at bay.† (The Great Depression and World War II;Kennedy, David). World War II began in the year 1939 and lasted until 1945. (history.com,Pearl Harbor) Many of the issues that arose during the Second World War was initial baggage from the First World War. The Treaty of Versailles was the reason why the First World War ended between the Allied Powers and Germany. (history.com). During this time, the United States wanted as little involvement with Europe’s controversies. Meanwhile, the United States did not know at the time that Japan was a threat to our country because of unresolved issues prior to Pearl Harbor. (history.com). The common denominator between both of our countries in this era was that we were both in financial crises. (Gilder Legrman, Institure of American History) The United States was suffering from the Great Depression and Japan was in a fina ncial crisis. One of the reasons that the United States was not in favor of Japan was because we did not support their attacks on China. â€Å"The United States allied with China when Japan declared war on China in 1937† (Office of The Historian). â€Å"The United States responded to the aggression with a battery of economic sanctions and trade embargoes† (Pearl Harbor and the road to war, history.com). Japan was upsetShow MoreRelatedWorld War II And Its Impact On The World1593 Words   |  7 Pagesto mind when you hear about World War II? Is it how it greatly affected different societies or how scary it is to think that a terrorist like Hitler gained so much power over so many countries? Well, the real question that we should be really thinking and learning about is what is World War II about? In general, World War II was a war that involved many countries that started after the First World War. It started in 1939 and ended during 1945. It was a very important war to all people, involving manyRead MoreWorld War II And Its Impact On Japan1513 Words   |  7 Pages After World War II, new influences and ideals started to make an impact on Japan like never before. Japan’s defeat resulted in westernization, and the country started to transform into what it is known for today—modern manufacturing for countries all over the world. Many traditionalists disapproved of this idea of transitioning into being iconic for materialistic and bourgeois ideologies and now felt isolated within their own country because their views were extremely different from theRead Moreimpact of World War I and World War II on the United States1631 Words   |  7 Pagesï » ¿Compare the impact of World War I and World War II on the United States Introduction: The First World War was battled from: 1914 to 1918 and the Second World War was battled from: 1939 to 1945. They were the biggest military clashes in the history. Both wars included military organizations together between diverse gatherings of nations. The Second World War had a much more prominent effect on American culture than the First World War did. One noteworthy effect of the Second World Wars was the developmentRead MoreTechnology And Its Impact On World War II1219 Words   |  5 Pagestechnological advancement, World War II was usually marked as the turning point of technological advancement. It was known for its strong influences on dramatic changes in technology. Although World War II caused enormous casualty, the weaponry advancement advanced technology that could also be used in everyday life and thereby improved post war society. Though nuclear fission technology was first invented in the 1895, its potential was not revealed until the end of World War II. Nuclear experiments wereRead MoreTelevision And Its Impact On The World War II2562 Words   |  11 Pageswould have on the opinions and attitudes of the people of the world. Television represented a new opportunity to bring not only audio like radio but to place an image in every home. Along with the work of many other inventors television was soon to become a viable medium of entertainment and news but it did face many setbacks. At first television was a novelty, completely overshadowed by the established medium of radio. Before World War II very few homes contained a television and broadcasters mostlyRead MoreThe Impact of World War II on the United States674 Words   |  3 Pages World War II had an extensive impact of the United States. In spite of all the battles being fought off America mainland, the war affected all aspects of American life back h ome. World War II may be known as the worst war in history, but a lot of good came out of it. If it was not for World War II many economic changes, social changes, and political changes may have never happened. Prior to WWII the economy was in bad shape. The U.S. was in a depression. Unemployment was at twenty five percentRead MoreThe Impact Of World War II On The United States1633 Words   |  7 PagesWorld War II was one of the most traumatic events that happened in the mid 1900’s, spanning from September 1, 1939 – September 2, 1945. It damaged families and alliances, eradicated loved ones, and drastically changed the U.S. economy. Because of these economic changes, the United States has suffered many hardships, but they have also experienced great opportunities of wealth and great success. Some of the hardships and successes include: war bonds, the manufacturing of wartime and military weaponryRead MoreHitler s Impact On The World War II1636 Words   |  7 PagesIn the year 1940, many Germans stood at a square, saluting and chanting Hitler s name. World War II has begun and many Germans hope for improvements in the economy. Their leader is Adolf Hitler. Adolf Hitler, dic tator of Germany in World War II, was a powerful speaker who caused over 5 million deaths in concentration camps. Though Hitler s impact can be felt in modern times, the roots of his atrocious behavior began at childhood—more specifically—high school. Years before Adolf Hitler was bornRead MoreWomen s Impact On The World War II1361 Words   |  6 PagesIn the years after the Second World War, people created uncountable numbers of historiographical research on various topics related to the war, such as military tactics in battles, individual groups of men during their time in service, and other such subjects. Not much surprise exists then, that women’s actions in World War II eventually would also gain interest and publication for the public, though it did not gain an undivided focus until the advent of women’s and social history grew momentum.Read MoreJapan s Impact On The World War II Essay2066 Words   |  9 PagesOn December 8, 1941 President Franklin D. Roosevelt received approvement from congress to declare war on Japan due to their horrendous attack on Pearl Harbor and other actions such as taking over parts of China. On December 7, 1941 hundreds of Japanese fighters launched a surprise attack on an American Naval base in Oahu, Hawaii just before 8:00 a.m. that morning. On that horrible day, about 2,300 Americans died because of the attack, and even more were injured. The attack lasted about two hours

Monday, December 9, 2019

Foundation of Management Communication Gap among Employee

Question: Discuss about the Foundation of Management for Communication Gap among Employee. Answer: Introduction: The success of a business organization is highly dependent on organizational culture and behavior. Decision-making is one of the most effective cultures that most of the organization should maintain in order to run their business success successfully. In order to take an appropriate decision regarding a particular business, the relation between the employers and the employees has to be strong. Otherwise, the organization has to face information gap. Care Australia is one of the most well known non-profit organizations that deal with the poor inhabitants of Australia in order to make them active in various regional business activities (Fandel and Gal 2012). This particular organization had to face a disastrous consequence due to an ineffective decision making process. At a time, the management did not maintain proper employee relation within the workplace. As a result, communication gap took place in among the employees. B2M solution on the other hand is one of the largest technological companies occupying a predominant place in various places of Australia (Yager and Kacprzyk 2012). This particular organization implemented diversity management at a time at the workplace for providing equal priority and response to every employee. It has been observed that employees were unable to exchange necessary information due to the psychological barrier. Consequently, employees failed to provide an effective service to the customers. In addition, CATO, council of tour operator had faced numerous difficulties due to the information gap inside the organization. Therefore, exchanging the necessary information is highly important to maintain strong communication at the workplace (Kacprzyk and Fedrizzi 2012). Review of four articles: The article The impact of human resource information systems: An exploratory study in the public sector published by Beadles et al. (2015), the author has stated that human resource managers have to play a major role in order to maintain an effective information system inside the workplace. They have to act as an intermediate in between employees and the employers. Human resource managers by interacting with the employees tend to know about the needs and demands, satisfaction and dissatisfaction level so that they can inform these to the employers. Therefore, this particular department has to be very much conscious in order to maintain a balance in employment relation. In the article, Information sharing and collaborative behaviors in enabling supply chain performance: A social exchange perspective, by Wu, Chuang and Hsu (2014), the author has pointed out that information exchange is not possible for any business organization if the employees or the managers do not follow collaborative behavior at the workplace. The overarching term collaborative behavior implies that both the employees and the managers should participate equally for achieving the business goal. They should take a collective decision regarding any kind of business goal. Group leadership and shared task representations in decision-making groups by van Ginkel and van Knippenberg (2012), implies that business organizations should follow group leadership at the workplace in order to maintain an effective communication with each other. Every individual leader should be connected with in a single group so that the rhythm of entire business process can be discussed. In order to provide an effective service to the customers, the employees of a particular business organization should maintain an effective communication with each other. Group leadership is one of the most effective ways based on which the entire process of business and its necessary information can be received. The article, Social media peer communication and impacts on purchase intentions: A consumer socialization framework, by Wang, Yu and Wei (2012) has discussed the importance of information for a business organization from different point of view. As per the point of view of the author, it can be stated that social media is one of the major platforms in order to keep a constant communication with regular customers. People from different geographical boundary tend to provide a feedback regarding the product and service process of the organization (Zadeh, Fu and Tanaka 2014). After getting necessary information on the response of customers, the business managers like to change organizational strategies and policies for meeting customers needs and demands. As per the point of view of four authors, it can be evaluated that information is not only important for maintaining effective decision making, but also information is the pillar of business success. Decision making theory: Decision making theory believes that an individual should keep intellectual at the time of any kind of crisis or risk factors. In order to run an organization successfully, risk factors as well as the crises are the major parts. The management cannot precede their business process by avoiding crisis (Cornish and Clarke 2014). Therefore, it is highly important to make any kind of decision peacefully and logically. Risk analysis is one of the most important parts of taking effective decision for meeting business goal. If one particular business strategy or policy fails to draw the customers attention, the managers should think of an alternative business strategy in order to maintain a balance in between demands and supply of products and services. In decision-making theory, it has also been pointed out that employees should share necessary information with each other in order to provide effective service to the customers. Consistency theory: Consistency theory believes that maintaining consistency in performance is more difficult than performing well for once. In order to keep up the image and reputation of an organization, employees have to perform well repeatedly. Performance of an employee is dependent on organizational structure as well as culture (Gal, Stewart and Hanne 2013). The communication among the employees has to be strong so that they can provide an effective service process to the customers. Exchanging information at the workplace is one of the biggest reasons of performance consistency. Especially customer service department should share relevant information with other so that customers do not have to wait for getting the service of a particular business organization. Impact of information exchange for the success of an organization: Information exchange is possessed with both of its positive as well as negative impacts. However, the impacts are as follows: Maintaining strong communication: If one particular employee shares necessary information with other, the communication in between the two employees remains strong. Strong communication always helps to maintain organizational discipline and behavior (Glimcher and Fehr 2013). On the other hand, employees feel courageous to maintain unity at the workplace. Their unanimous effort renders organizational success and achievement. Appropriate decision-making: The managers have to play a major role in making an organizational decision. Managers are able to take a right decision only when they have an in-depth and clear knowledge about the actual flow of business (Hwang and Lin 2012). Employees should provide relevant information to the managers so that they can take an effective decision on the success of organization. While making an effective business strategy and policy, the managers have to be concerned the current needs and demands of the customers. As per the desires and needs, the managers of a business organization tend to make business policy for drawing their attention. Employees are the only source based on which the organizational managers can get the response of the customers. Therefore, their way of information decides whether this particular organization is able to take an appropriate decision for fulfilling customer satisfaction rate. At the same time, exchanging information is not devoid of some of its negative effects as well: Leakage of information: One of the major disadvantages of information exchange is the tendency of leakage. Employees have tendency to break the confidentiality of data to others. As a result, the market strategies and policies are leaked out to the competitors, which come as a major threat for the business organization (Hwang and Lin 2012). However, in order to overcome this kind of situation, the organization should follow strictly data protection act based on which the employees are bound to keep organizational data confidential. Otherwise, this individual may have to legal issues for leaking information (Zadeh, Fu and Tanaka 2014). As per data protection act, information should not be disclosed to any third party without taking permission of the concerned person. Conclusion: The entire study has provided an in-depth understanding on the importance of information for making an effective decision regarding the business goal. After reviewing the article of four eminent authors, it can be evaluated that information is highly necessary for rendering the success of a business organization. At the same time, it is also undeniable that these four articles are not devoid of some of its major disadvantages. Each article has focused to discuss on one single perspective (Cornish and Clarke 2014). The role of human resource managers, the effect of collaborative behaviors, the importance of group leadership at the workplace, the impact of social media in providing necessary information to the employees are the primary focus of discussion. The role of every manager as well as the employees for exchanging decision at the workplace has not been pointed out in those four articles. Reference List: Beadles, I.I., Aston, N., Lowery, C.M. and Johns, K., 2015. The impact of human resource information systems: An exploratory study in the public sector.Communications of the IIMA,5(4), p.6. Cornish, D.B. and Clarke, R.V. eds., 2014.The reasoning criminal: Rational choice perspectives on offending. Transaction Publishers. Fandel, G. and Gal, T. eds., 2012.Multiple Criteria Decision Making Theory and Application: Proceedings of the Third Conference Hagen/Knigswinter, West Germany, August 2024, 1979(Vol. 177). Springer Science Business Media. Gal, T., Stewart, T. and Hanne, T. eds., 2013.Multicriteria decision making: advances in MCDM models, algorithms, theory, and applications(Vol. 21). Springer Science Business Media. Glimcher, P.W. and Fehr, E. eds., 2013.Neuroeconomics: Decision making and the brain. Academic Press. Hwang, C.L. and Lin, M.J., 2012.Group decision making under multiple criteria: methods and applications(Vol. 281). Springer Science Business Media. Kacprzyk, J. and Fedrizzi, M. eds., 2012.Multiperson decision making models using fuzzy sets and possibility theory(Vol. 18). Springer Science Business Media. van Ginkel, W.P. and van Knippenberg, D., 2012. Group leadership and shared task representations in decision making groups.The Leadership Quarterly,23(1), pp.94-106. Wang, X., Yu, C. and Wei, Y., 2012. Social media peer communication and impacts on purchase intentions: A consumer socialization framework.Journal of Interactive Marketing,26(4), pp.198-208. Wu, L., Chuang, C.H. and Hsu, C.H., 2014. Information sharing and collaborative behaviors in enabling supply chain performance: A social exchange perspective.International Journal of Production Economics,148, pp.122-132. Yager, R.R. and Kacprzyk, J. eds., 2012.The ordered weighted averaging operators: theory and applications. Springer Science Business Media. Zadeh, L.A., Fu, K.S. and Tanaka, K. eds., 2014.Fuzzy sets and their applications to cognitive and decision processes: Proceedings of the usjapan seminar on fuzzy sets and their applications, held at the university of california, berkeley, california, july 1-4, 1974. Academic press.

Monday, December 2, 2019

Sports World Should Be Drug - Drug Control Law

Sports World Should Be Drug Free Critique on ?The Sports World Should be Drug Free? This article was derived on the question: Why the sports world should be drug free? Barry McCaffrey's answer to this question is based on a simple assumption that drug usage in sports has a direct impact on children which will ultimately lead to downfall of sports. The essay takes on the belief that all or most kids look up to athletes. And if these athletes do drugs then kids will do drugs. It is directed to the athletes themselves, coaches, and the parents of all children. McCaffrey states that after the death of athlete Len Bias, youth cocaine use suddenly dropped (page 1). It seems that this is a safe assumption because after a death of a famous athlete, people as well as children learn the disastrous effect of drug use. He also believes that when athletes use drugs and are rewarded for their athleticism kids get the misimpression that drugs are not dangerous to their well being, dreams and aspirations (page 1). This essay is compelling and also logical. We as a culture know that children look up to all athletes. They are pictured on cereal boxes, sneaker ads, cartoons, etc?. The author makes the natural assumption that if these athletes use drugs that kids will get the picture that it is alright for them to use them as well. His argument is very convincing especially for a parent. He gives evidence that professional organizations are know getting involved to take a stand against drug usage. McCaffrey states, ? Eighteen Major League Baseball teams are showing anti-drug public service announcements in their stadiums at home games. Major league soccer is sending strong anti-drug messages to its young fans. On October 23rd , as part of the Office of Drug Policy's athletic initiative, the first ever ?National Coachathon Against Drugs? will see coaches across the nation?from pee wee to the big leagues?starting practices with messages against drugs? (page 2). The only thing about McCaffrey's argument is that he didn't consider the other side's point of view. He must of thought they did not have a relevant case to even consider their view. He did a good job researching and making a firm strong point. Bibliography McCaffrey, Barry R. The Sports World Should Be Drug Free St. Petersburg Times. September 9, 1998. p. 12A

Wednesday, November 27, 2019

Peculiarities of Plagiarism

Peculiarities of Plagiarism Plagiarism is one of the most crucial problems of academic writing. Today, the level of plagiarism increases due to the easy access of Internet sources. Many students copy the sentences or the ideas of the researchers or other students without marking it as the citation. The results of such method of writing lead to a number of problems.Advertising We will write a custom essay sample on Peculiarities of Plagiarism specifically for you for only $16.05 $11/page Learn More First of all, copying someone’s words, the student does not reflect about the real meaning of the particular idea; therefore, he/she does not comprehend the topic appropriately. Moreover, in some situations, plagiarism can be considered as a crime, copyright infringement. It is obvious that plagiarism is a significant problem within the process of academic writing. There are several aspects of possibility of plagiarism. Firstly, it may happen by chance due to the use of the facts which the student may consider as common or well-known. In this case, he/she does not provide a name of the author or source. However, this problem can be easily avoided by the use of the quotation marks and footnotes or endnotes. Surely, everyone has the different writing ability. Therefore, many students try to search some information that can help them to cope with the assignments. They cite not only the sources which are appropriate and can be used in a paper, but also the samples of works of other students without changing the structure of sentences, paragraphs or even the whole texts. Most of the time, such work fails the verification procedure and gets the negative responses. In order to avoid this problem, students should paraphrase sentences or to restate it in a different way. Thus, there will be evidence that the student wrote this paper by oneself and comprehended the topic well. As it was mentioned before, when the student use the certain facts or ideas, it is necessary to m ark it as a citation. The various citation styles have the different requirements of the endnotes and footnotes. However, all of them emphasize the necessity of an adequate citing. Besides, when the student uses an appropriate quotation from a good source, this point can help to get better results. The teacher will admit that the student made a deep research, analyzing the related texts.Advertising Looking for essay on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More Additionally, today there is an access to the programs which can check the paper, indicting the sentences that have to be reworded. Although many people may suppose that this issue is not significant, I totally disagree with this statement. Plagiarism can be considered as a stealing of someone’s property and, depending of the level of seriousness, the person who uses plagiarism can bear the disciplinary or criminal liability. Academic writing has to dem onstrate the personal ability to make the research, to analyze the ideas, compare and contrast the opinions and to express the reflection. Therefore, it is absolutely wrong to present someone’s idea or text as one’s own. Simple paraphrasing and the use of quotation marks will help to solve the problem. However, it is always necessary to pay attention to the information provided in the text in order to be sure of its originality, importance and adequacy. As the use of Internet makes thousands of sources available, the different programs that check the plagiarism are also can be accessible and used in order to solve this serious problem of academic writing.

Saturday, November 23, 2019

Radioactive Tracer Definition

Radioactive Tracer Definition A radioactive tracer is a radioactive element or compound added to material to monitor the materials distribution as it progresses through a system. The use of a radioactive tracer is called radiolabeling, which is one form of isotopic labeling. Radioactive Tracer Uses Radioactive tracers form the basis of some medical imaging systems, such as PET scans. Radiolabeling is used in research to trace the path of elements in biochemical reactions and cells. Radioisotopes are also used to track the flow of fluids, particularly in the petroleum and natural gas industry. Examples of Radioactive Tracers Usually, the isotopes chosen for use as radioactive tracers have a short half life. Thus, they are produced via nuclear reactions. Examples of commonly used radioactive tracers include tritium, carbon-11, carbon-14, oxygen-15, fluorine-18, phosphorus-32, sulfur-35, technetium-99, iodine-123, and gallium-67. Sources Fowler, J. S.; Wolf, A. P. (1982). The synthesis of carbon-11, fluorine-18 and nitrogen-13 labeled radiotracers for biomedical applications. Nucl. Sci. Ser. Natl Acad. Sci. Natl Res. Council Monogr. 1982.Rennie, M. (1999). An introduction to the use of tracers in nutrition and metabolism. Proc Nutr Soc. 58 (4): 935–44. doi:10.1017/S002966519900124X

Thursday, November 21, 2019

Company offering digital audio book services to the King Abdul Aziz Coursework

Company offering digital audio book services to the King Abdul Aziz University in Saudi Arabia - Coursework Example The researcher demonstrates the company that will be offering digital audio book services to the King Abdul Aziz University in Saudi Arabia. University operates under the control of government and is one of the leading universities in the region. University has a large library and is willing to digitalize the books in order to reduce the costs as well as the storage capacity. Our firm will therefore offer the services of digitalizing the books and will deliver the same through a website based services to students of the university. This company will be a joint venture between our company and the University of King Abdul Aziz in Saudi Arabia. Company will operate as a joint venture with the university in order to develop audio-book services for the students of the university. The overall aim of the firm is to persuade the universities to build a long term relationship with our firms so that the cost effective services can be offered to them. Further, firm also intends to develop a bra nd image which can persuade students to purchase our low cost books in place of traditional paper based books for study purposes. We are a new firm with the very limited resources and will be operating as a partnership firm. The firm will be engaged into the business of developing digital products for the educational institutions in order to help them to lower the costs for their students. There will be three partners involved in the overall ownership and organization of the firm. Each partner will be contributing capital as well as the manpower to the organization in order to help the firm to grow and expand.... Thus the aim of this firm is to lower the cost of study through effective e-commerce solutions.( Epstein, 2004) It is also important to note that our mission statement is focused upon developing technologies which can help to transform conventional paper based books to audio ebooks to make learning easy for the students. The digitalization of the books therefore will allow the students to easily get as many copies of the books as they want and can use them in a relatively easier and different manner. Organizational Structure There will be four departments within the firm with one CEO controlling the overall affairs of the organization. Following departments will be directly reporting to CEO: 1. Production 2. Finance 3. Innovations 4. Legal department There will also be a market manager who will also be directly reporting to the CEO of the firm. Overall the structure will be centralized with CEO controlling most of the affairs of the firm. King Abdul Aziz University King Abdul Aziz Un iversity is one of the leading universities in Saudi Arabia and has flourished over the period of time. Founded in 1967 under the private ownership, university was overtaken by Government of Saudi Arabia. University now operates under the control of Ministry of Higher education of Saudi Arabia and gets it funding from government to finance its activities.1 One of the key requirements for the university is to have a well-established library to allow its students to have an access to the latest books and other material for study and research purposes. Over the period of time, universities from developed countries have made the efforts to digitalize their books in order to increase their portability as well as availability. Delivered through internet, these audio e-books allow students

Tuesday, November 19, 2019

The Impact of Economics on My Life as a Business Article

The Impact of Economics on My Life as a Business - Article Example In order for business people to become successful in today’s global business, each businessman should be knowledgeable in study of microeconomics and macroeconomics. For the purpose of this study, the importance of the basic principles of microeconomics such as the supply and demand of labor and products2 and how individuals, households, and firms make decisions with regards to allocating their limited resources in markets where the trading of goods and services occurs3; and the macroeconomics which focuses particularly on the external factors that could affect the variables such as the Gross Domestic Product (GDP), unemployment rate, inflation rate, and exchange rate4 will discussed in order to enable the businessmen to understand and apply the useful economic theories in their future business decision making. Businessmen should be aware that there is a significant correlation between the increase in demand for goods and services as well as with the demand for labor. In case the economy of a country is booming, the domestic demand for finished products increases. The increase in the demand for products contributes to the increase in demand for human resources (workforce). Basically, this allows the talented men and women to have the demand for a higher salary or have an option to take double jobs and longer working hours. (See Figure I – A Good Economy below) On the other hand, in case the country is experiencing economic downturn or recession such as the Asian crisis in 1997 or a tragic event such as the September 11 terrorist attack in the United States, the demand  for human resources decreases since a lot of local businesses were directly affected and eventually had to declare bankruptcy or impose a mass lay-offs in order for them to be able to sustain the business financially.  

Sunday, November 17, 2019

Games Theory Essay Example for Free

Games Theory Essay In game theory, Nash equilibrium (named after John Forbes Nash, who proposed it) is a solution concept of a game involving two or more players, in which each player is assumed to know the equilibrium strategies of the other players, and no player has anything to gain by changing only his own strategy unilaterally. If each player has chosen a strategy and no player can benefit by changing his or her strategy while the other players keep theirs unchanged, then the current set of strategy choices and the corresponding payoffs constitute Nash equilibrium. Stated simply, Amy and Phil are in Nash equilibrium if Amy is making the best decision she can, taking into account Phils decision, and Phil is making the best decision he can, taking into account Amys decision. Likewise, a group of players is in Nash equilibrium if each one is making the best decision that he or she can, taking into account the decisions of the others. However, Nash equilibrium does not necessarily mean the best payoff for all the players involved; in many cases, all the players might improve their payoffs if they could somehow agree on strategies different from the Nash equilibrium: e.g., competing businesses forming a cartel in order to increase their profits. The prisoners dilemma is a fundamental problem in game theory that demonstrates why two people might not cooperate even if it is in both their best interests to do so. It was originally framed by Merrill Flood and Melvin Dresher working at RAND in 1950. Albert W. Tucker formalized the game with prison sentence payoffs and gave it the prisoners dilemma name (Poundstone, 1992). A classic example of the prisoners dilemma (PD) is presented as follows: Two suspects are arrested by the police. The police have insufficient evidence for a conviction, and, having separated the prisoners, visit each of them to offer the same deal. If one testifies for the prosecution against the other (defects) and the other remains silent (cooperates), the defector goes free and the silent accomplice receives the full one-year sentence. If both remain silent, both prisoners are sentenced to only one month in jail for a minor charge. If each betrays the other, each receives a three-month sentence. Each prisoner must choose to betray the other or to remain silent. Each one is assured that the other would not know about the betrayal before the end of the investigation. How should the prisoners act? If we assume that each player cares only about minimizing his or her own time in jail, then the prisoners dilemma forms a non-zero-sum game in which two players may each either cooperate with or defect from (betray) the other player. In this game, as in most game theory, the only concern of each individual player (prisoner) is maximizing his or her own payoff, without any concern for the other players payoff. The unique equilibrium for this game is a Pareto-suboptimal solution, that is, rational choice leads the two players to both play defect, even though each players individual reward would be greater if they both played cooperatively. In the classic form of this game, cooperating is strictly dominated by defecting, so that the only possible equilibrium for the game is for all players to defect. No matter what the other player does, one player will always gain a greater payoff by playing defect. Since in any situation playing defect is more beneficial than cooperating, all rational players will play defect, all things being equal. In the iterated prisoners dilemma, the game is played repeatedly. Thus each player has an opportunity to punish the other player for previous non-cooperative play. If the number of steps is known by both players in advance, economic theory says that the two players should defect again and again, no matter how many times the game is played. Only when the players play an indefinite or random number of times can cooperation be an equilibrium (technically a subgame perfect equilibrium), meaning that both players defecting always remains an equilibrium and there are many other equilibrium outcomes. In this case, the incentive to defect can be overcome by the threat of punishment. In casual usage, the label prisoners dilemma may be applied to situations not strictly matching the formal criteria of the classic or iterative games, for instance, those in which two entities could gain important benefits from cooperating or suffer from the failure to do so, but find it merely difficult or expensive, not necessarily impossible, to coordinate their activities to achieve cooperation. Strategy for the classic prisoners dilemma The classical prisoners dilemma can be summarized thus: Prisoner B stays silent (cooperates) Prisoner B confesses (defects) Prisoner A stays silent (cooperates) Each serves 1 month Prisoner A: 1 year Prisoner B: goes free Prisoner A confesses (defects) Prisoner A: goes free Prisoner B: 1 year Each serves 3 months Imagine you are player A. If player B decides to stay silent about committing the crime then you are better off confessing, because then you will get off free. Similarly, if player B confesses then you will be better off confessing, since then you get a sentence of 3 months rather than a sentence of 1 year. From this point of view, regardless of what player B does, as player A you are better off confessing. One says that confessing (defecting) is the dominant strategy. As Prisoner A, you can accurately say, No matter what Prisoner B does, I personally am better off confessing than staying silent. Therefore, for my own sake, I should confess. However, if the other player acts similarly then you both confess and both get a worse sentence than you would have gotten by both staying silent. That is, the seemingly rational self-interested decisions lead to worse sentences—hence the seeming dilemma. In game theory, this demonstrates that in a non-zero-sum game a Nash equilibrium need not be a Pareto optimum. Although they are not permitted to communicate, if the prisoners trust each other then they can both rationally choose to remain silent, lessening the penalty for both of them. We can expose the skeleton of the game by stripping it of the prisoner framing device. The generalized form of the game has been used frequently in experimental economics. The following rules give a typical realization of the game. There are two players and a banker. Each player holds a set of two cards, one printed with the word Cooperate (as in, with each other), the other printed with Defect (the standard terminology for the game). Each player puts one card face-down in front of the banker. By laying them face down, the possibility of a player knowing the other players selection in advance is eliminated (although revealing ones move does not affect the dominance analysis[1]). At the end of the turn, the banker turns over both cards and gives out the payments accordingly. Given two players, red and blue: if the red player defects and the blue player cooperates, the red player gets the Temptation to Defect payoff of 5 points while the blue player receives the Suckers payoff of 0 points. If both cooperate they get the Reward for Mutual Cooperation payoff of 3 points each, while if they both defect they get the Punishment for Mutual Defection payoff of 1 point. The checker board payoff matrix showing the payoffs is given below. These point assignments are given arbitrarily for illustration. It is possible to generalize them, as follows: Canonical PD payoff matrix Cooperate Defect Cooperate R, R S, T Defect T, S P, PWhere T stands for Temptation to defect, R for Reward for mutual cooperation, P for Punishment for mutual defection and S for Suckers payoff. To be defined as prisoners dilemma, the following inequalities must hold: T R P S This condition ensures that the equilibrium outcome is defection, but that cooperation Pareto dominates equilibrium play. In addition to the above condition, if the game is repeatedly played by two players, the following condition should be added.[2] 2 R T + S If that condition does not hold, then full cooperation is not necessarily Pareto optimal, as the players are collectively better off by having each player alternate between Cooperate and Defect. These rules were established by cognitive scientist Douglas Hofstadter and form the formal canonical description of a typical game of prisoners dilemma. A simple special case occurs when the advantage of defection over cooperation is independent of what the co-player does and cost of the co-players defection is independent of ones own action, i.e. T+S = P+R. The iterated prisoners dilemma If two players play prisoners dilemma more than once in succession and they remember previous actions of their opponent and change their strategy accordingly, the game is called iterated prisoners dilemma. The iterated prisoners dilemma game is fundamental to certain theories of human cooperation and trust. On the assumption that the game can model transactions between two people requiring trust, cooperative behaviour in populations may be modelled by a multi-player, iterated, version of the game. It has, consequently, fascinated many scholars over the years. In 1975, Grofman and Pool estimated the count of scholarly articles devoted to it at over 2,000. The iterated prisoners dilemma has also been referred to as the Peace-War game. If the game is played exactly N times and both players know this, then it is always game theoretically optimal to defect in all rounds. The only possible Nash equilibrium is to always defect. The proof is inductive: one might as well defect on the last turn, since the opponent will not have a chance to punish the player. Therefore, both will defect on the last turn. Thus, the player might as well defect on the second-to-last turn, since the opponent will defect on the last no matter what is done, and so on. The same applies if the game length is unknown but has a known upper limit. Unlike the standard prisoners dilemma, in the iterated prisoners dilemma the defection strategy is counterintuitive and fails badly to predict the behavior of human players. Within standard economic theory, though, this is the only correct answer. The superrational strategy in the iterated prisoners dilemma with fixed N is to cooperate against a superrational opponent, and in the limit of large N, experimental results on strategies agree with the superrational version, not the game-theoretic rational one. For cooperation to emerge between game theoretic rational players, the total number of rounds N must be random, or at least unknown to the players. In this case always defect may no longer be a strictly dominant strategy, only a Nash equilibrium. Amongst results shown by Nobel Prize winner Robert Aumann in his 1959 paper, rational players repeatedly interacting for indefinitely long games can sustain the cooperative outcome.

Thursday, November 14, 2019

Human Resourse Management :: GCSE Business Marketing Coursework

HR UCTION The topic under review is strategic alliances. This particular form of non-equity alliance between firms in the same industry (competitors) is becoming an increasingly popular way of conducting business in the global environment. Many different reasons of why such alliances are occurring have been recognized. These include: the increasing globalization of the world's economy resulting in intensified global competition, the proliferation and disbursement of technology, and the shortening of product life-cycles. This critique will use Kenichi Ohmae's viewpoint on strategic alliances as a benchmark for comparison. Firstly, a summary of Ohmae's article will be provided. Secondly, in order to critique Ohmae's opinion, it will be necessary to review other literature on the topic. Thirdly, a discussion of the various viewpoints and studies, that have hence arisen, will be discussed in detail. Finally, conclusions will be drawn with implications for companies operating in today's glob al environment, together with suggestions for future research on strategic alliances. THE GLOBAL LOGIC OF STRATEGIC ALLIANCES The underlying argument or reasoning behind Ohmae's opinion that strategic alliances, or entente, are the only way forward for all companies competing globally. "Globalization mandates alliances, makes them absolutely necessary." (Ohmae, 1989). The author has supported this viewpoint, that globalization makes strategic alliances necessary as vehicles for customer-orientated value, with four issues facing today's companies: 1. The Californization of Need; 2. The Dispersion of Technology; 3. The Importance of Fixed Costs, 4. Dangers of Equity. The first issue, described by Ohmae as the Californization of Need, refers to the convergence of customer needs and preferences and the fact that the national identity of many high-quality products has virtually disappeared. Secondly, companies can no longer maintain a leadership position based solely on superior, advanced technology. This results because of the increasing number of critical technologies embedded in the majority of products, therefore, no one can keep the technology out of the hands of competitors around the globe. Thirdly, Ohmae emphasizes the importance of fixed costs. He believes that companies can no longer compete by keeping their variable costs lower than their competitors. The majority of costs incurred by companies these days are fixed costs, therefore, what matters is maximizing marginal contribution from fixed costs and a logical way to do this through forming strategic alliances. The final issue Ohmae identifies is dangers of equity.

Tuesday, November 12, 2019

Work and Play

The perfect balance between work and play – working hard and getting all the necessary assignments finished, and then being able to come home and still have time to enjoy life. If someone is letting themselves be consumed with work and it is all they can think about, they are forgetting what life is really all about. In society today, people need to become more aware that life is short lived, and we must get the most out of it. That means, when a person isn’t at work, they shouldn’t be working; they should be doing something that they enjoy.In my future, I see myself going into the military field of work, and with the military come a lot of traveling and adventure. Often, I will be living in places that I may have never even heard of. Also, I will experience things that many other people would never even dream of doing. The characteristics I for-see of my future work are as follows – focus, organization, and completed work. I understand that if I want my l ife at home to be successful, I must first have a successful work life. Using these characteristics, I will be able to make sure that my work life does not interfere with my life at home.By focusing, the quality of my work will be at it’s absolute highest; I will not become distracted by events happening at home or even in the world because I know I must focus on my work or else it will not meet the necessary standards. Also, by keeping organized I will avoid many potential stressful moments. I will always know what it is I must get done for that particular day, and I will always know where the things I need are to complete those assignments. If I fell into the trap of becoming unorganized, I would most likely become too stressed out to enjoy my home life even the least bit.As well as staying organized I will always leave my work place with all of my assignments or tasks completely finished. By making sure of this, I will never have to worry about work when I am at home. Not only that, but I will be creating a less stressful environment for my employer as well because he will know that he can always depend on me to get my job done. If I manage to complete all of my work at the workplace, I should never run into problems with my work interfering with home life. Out side of work, one must find something to occupy their time in order to maintain the balance between work and play.Things such as relaxing, extracurricular activities, hanging out with friends, and visiting with family members are all good ways of maintaining that balance. In my future I imagine that the things I choose to do when I am not working are going to be very vital for me if I want to keep my life as stress free as possible. Watching TV and resting are going to be very important ways of â€Å"winding down† for me, without being able to relax every once in a while my work would start to lack quality because I would become bored of it due to restless working.Another characteristic of my â€Å"play† life would be sports and hobbies; these two things are extremely important in my life because without them I would basically have nothing to do. By keeping myself active in sports I am able to live a healthy lifestyle, which can also positively affect my work life. Hobbies, on the other hand, can be a great way to find out something new about myself, and meet new people with similar interests. Next on my list would have to be hanging out with my friends and visiting with my family.People now-a-days must make sure that they find time for their family and friends, because if a person neglects a relationship with someone they can lose that friend or family member very quickly. Too often people become consumed with their work, and completely forget about their friends and family, because they are too busy to ever hang out with them. Although I see my life in the future being tremendous and stress free for the most part, I am slightly concerned about a few thing s.

Sunday, November 10, 2019

Gestalt Learning Theory Essay

Doing my research on learning and instruction in complex simulation-based learning environments, I experienced a large difference in how learners reacted to my learning material (Kluge, in press, 2004). Complex technical simulations involve the placement of the learner into a realistic computer simulated situation or technical scenario which puts control back into the learner’s hands. The contextual content of simulations allows the learner to â€Å"learn by doing. † Although my primary purpose was in improving research methods and testing procedures for evaluating learning results of simulation-based learning, the different reaction of our participants were so obvious that we took a closer look. I had two different groups participating in my learning experiments: students from an engineering department at the University, mostly in their 3rd semester, and apprentices from vocational training programs in mechanics and electronics of several companies near the University area in their 3rd year of vocational training. Most of the students worked very intensively and concentrated on solving these complex simulation tasks whereas apprentices became easily frustrated and bored. Although my first research purpose was not in investigating the differences between these groups, colleagues and practitioners showed their interest and encouraged me to look especially at that difference. Practitioners especially hoped to find explanations why apprentices sometimes are less enthusiastic about simulation learning although it is said to be motivating for their perception. Therefore, in this dissertation I address the difference in the effectiveness of using simulation intervention program based on a Gestalt learning theory. Moreover, to find out if the program improves either or both the quality and speed of the learning process of students enrolled in a highly technical training program. This dissertation focuses on using simulation based learning environments in vocational training program. In this chapter, the experimental methodology and instruments are described, results presented and finally discussed. As mentioned above, my primary purpose when I started to investigate learning and simulation based on Gestalt learning theory was focused on improving the research methodology and test material (see Kluge, in press, 2004) for experimenting with simulation-based learning environments. But observing the subjects’ reactions to the learning and testing material the question arose whether there might be a difference in the quality of and speed of the learning process of students involved in my study. Research Design: A 3-factor 2 ? 2 ? 2 factorial control-group-design was performed (factor 1: â€Å"Simulation complexity†: ColorSim 5 vs ColorSim 7; factor 2: â€Å"support method†: GES vs. DI-GES; factor 3: target group, see Table 2). Two hundred and fifteen mostly male students (16% female) in eight groups (separated into four experimental and four control groups) participated in the main study. The control group served as a treatment check for the learning phase and to demonstrate whether subjects acquired any knowledge within the learning-phase. While the experimental groups filled in the knowledge test at the end of the experiment (after the learning and the transfer tasks), the control groups filled in the knowledge test directly after the learning phase. I did not want to give the knowledge test to the experimental group after the learning phase because of its sensitivity to testing-effects. I assumed that learners who did not acquire the relevant knowledge in the learning phase could acquire useful knowledge by taking the knowledge test, which could have led to a better transfer performance which is not due to the learning method but caused by learning from taking the knowledge test. The procedure subjects had to follow included a learning phase in which they explored the structure of the simulation aiming at knowledge acquisition. After the learning phase, subjects first had to fill in the four-item questionnaire on self-efficacy before they performed 18 transfer tasks. The transfer tasks were separated into two blocks (consisting of nine control tasks each) by a 30-minute break. In four experimental groups (EG), 117 students and apprentices performed the learning phase (28 female participants), the 18 control tasks and the knowledge test. As said before, the knowledge test was applied at the end because of its sensitivity to additional learning effects caused by filling in the knowledge test. In four control groups (CG), 98 students and apprentices performed the knowledge test directly after the learning phase, without working on the transfer task (four female participants). The EGs took about 2-2. 5 hours and the CG about 1. 5 hours to finish the experiment. Both groups (EGs and CGs) were asked to take notes during the learning phase. Subjects were randomly assigned to the EGs and CGs, nonetheless ensuring that the same number of students and apprentices were in each group. The Simulation-Based Learning Environment The computer-based simulation ColorSim, which we had developed for our experimental research previously, was used in two different variants. The simulation is based on the work by Funke (1993) and simulates a small chemical plant to produce colors for later subsequent processing and treatment such as dyeing fabrics. The task is to produce a given amount of colors in a predefined number of steps (nine steps). To avoid the uncontrolled influence of prior knowledge, the structure of the plant simulation cannot be derived from prior knowledge of a certain domain, but has to be learned by all subjects. ColorSim contains three endogenous variables (termed green, black, and yellow) and three exogenous variables (termed x, y, and z ). Figure 1 illustrates the ColorSim screen. Subjects control the simulation step by step (in contrast to a real time running continuous control). The predefined goal states of each color have to be reached by step nine. Subjects enter values for x, y, and z within the range of 0-100. There is no time limit for the transfer tasks. During the transfer tasks, the subjects have to reach defined system states for green (e. g. , 500), black (e. g. , 990), and yellow (e. g. , 125) and/or try to keep the variable values as close as possible to the values defined as goal states. Subjects are instructed to reach the defined system states at the end of a multi-step process of nine steps. The task for the subjects was first to explore or learn about the simulated system (to find out the causal links between the system variables), and then to control the endogenous variables by means of the exogenous variables with respect to a set of given goal states. With respect to the empirical evidence of Funke (2001) and Strau? (1995), the theoretical concept for the variation in complexity is based on Woods’ (1986) theoretical arguments that complexity depends on an increasing number of relations between a stable number of (in this case six) variables (three input, three output: for details of the construction rational and empirical evidence see Kluge, 2004, and Kluge, in press, see Table 1). To meet reliability requirements, subjects had to complete several trials in the transfer task. For each of the 18 control tasks a predefined correct solution exists, to which the subjects’ solutions could be compared. In addition, knowledge acquisition and knowledge application phases were separated. The procedure for the development of a valid and reliable knowledge test is described in the next section. Different methods have been developed to provide learners with support to effectively learn from using simulations. De Jong and van Joolingen (1998) categorize these into five groups: 1. Direct access to domain knowledge, which means that learners should know something about the field or subject beforehand, if discovery learning is to be fruitful. 2. Support for hypothesis generation, which means learners are offered elements of hypotheses that they have to assemble themselves. 3. Support for the design of experiments, e. g. , by providing hints like â€Å"It is wise to vary only one variable at a time† 4. Support for making predictions, e. g. , by giving learners a graphic tool in which they can draw a curve that gives predictions at three levels of precision: as numerical data, as a drawn graph, and as an area in which the graph would be located. 5. Support for regulative learning processes: e. g. , by introducing model progression, which means that the model is introduced gradually, and by providing planning support, which means freeing learners from the necessity of making decisions and thus helping them to manage the learning process. In addition, regulative processes can be supported by leading the learner through different stages, like â€Å"Before doing the experiment . . . ,† â€Å"Now do the experiment,† â€Å"After doing the experiment. . . .† Altogether, empirical findings and theoretical assumptions have so far led to the conclusion that experiential learning needs additional support to enhance knowledge acquisition and transfer. Target Population and Participant Selection: In the introductory part, I mentioned that there were two sub groups in the sample which I see as different target groups for using simulation-based learning environments. Subjects were for the most part recruited from the technical departments of a Technical University (Mechanical Engineering, Civil Engineering, Electronics, Information Technology as well as apprentices from the vocational training programs in mechanics

Thursday, November 7, 2019

Free Essays on Violence In Our Homes

Violence in Our Homes Is America’s culture infatuated with violence? Most people today think so just by the violence allowed in our homes and our everyday lives. We allow violence in our surroundings every day. The majority of violence in our homes and lives stems from video games, movies, and television shows. One perfect example of how American’s are infatuated with violence is through video games. Over the last decade they have become an integral part of American culture. Games such as â€Å"Quake† and â€Å"Unreal† include bombs blowing up, guns blasting away, and killing the opponent, while seeing their blood splatter across the screen in order to win the game. Still gamers can’t wait for more games to come out with even more gore and violence. America’s infatuation with violence can also be seen in today’s movies. They are louder, bloodier, and more anatomically precise than ever before. A prime example is a movie called â€Å"Hannibal† that depicts a psychopath, who murders and then consumes his victim’s body parts in explicit and gruesome details, not necessarily in that order either. Moviegoers still look forward to the next movie and the adrenaline rush they receive from being scared speechless or the occasional intake of breath. My final example of America’s infatuation with violence is Television in the home. Any night of the week, the average viewer can see levels of violence approaching, even exceeding the Roman Gladiator’s games. It brings hitting, kicking, stabbings, shootings, and dismemberment right into our homes. Television programs such as â€Å"Law and Order† or â€Å"C.S.I. Miami† depict district attorneys or medical investigators trying to find out who killed someone and how the violent act occurred, with sights, sounds, and special effects that often jar people more than the real thing. Violence has always been a part of the human condition because of... Free Essays on Violence In Our Homes Free Essays on Violence In Our Homes Violence in Our Homes Is America’s culture infatuated with violence? Most people today think so just by the violence allowed in our homes and our everyday lives. We allow violence in our surroundings every day. The majority of violence in our homes and lives stems from video games, movies, and television shows. One perfect example of how American’s are infatuated with violence is through video games. Over the last decade they have become an integral part of American culture. Games such as â€Å"Quake† and â€Å"Unreal† include bombs blowing up, guns blasting away, and killing the opponent, while seeing their blood splatter across the screen in order to win the game. Still gamers can’t wait for more games to come out with even more gore and violence. America’s infatuation with violence can also be seen in today’s movies. They are louder, bloodier, and more anatomically precise than ever before. A prime example is a movie called â€Å"Hannibal† that depicts a psychopath, who murders and then consumes his victim’s body parts in explicit and gruesome details, not necessarily in that order either. Moviegoers still look forward to the next movie and the adrenaline rush they receive from being scared speechless or the occasional intake of breath. My final example of America’s infatuation with violence is Television in the home. Any night of the week, the average viewer can see levels of violence approaching, even exceeding the Roman Gladiator’s games. It brings hitting, kicking, stabbings, shootings, and dismemberment right into our homes. Television programs such as â€Å"Law and Order† or â€Å"C.S.I. Miami† depict district attorneys or medical investigators trying to find out who killed someone and how the violent act occurred, with sights, sounds, and special effects that often jar people more than the real thing. Violence has always been a part of the human condition because of...

Tuesday, November 5, 2019

Learn How to Say I Love You in Japanese

Learn How to Say I Love You in Japanese One of the most popular phrases in any language is probably I love you. There are many ways to say, I love you, in Japanese, but the expression has slightly different cultural meanings than it does in Western nations like the U.S.   In Kansai-ben, a regional dialect spoken in south-central Japan, the phrase suki  yanen is used for I love you. This colloquial phrase has become so popular that its even used as the name of an instant noodle soup. Saying I Love You In Japanese, the word love is ai, which is written like this: æ„›. The verb to love is aisuru (愛㠁™ã‚‹). A literal translation of the phrase I love you in Japanese would be aishite imasu. Written out, it would look like this: 愛㠁â€"㠁 ¦Ã£ â€žÃ£  ¾Ã£ â„¢. In conversation, youre more likely to use the gender-neutral word aishiteru (愛㠁â€"㠁 ¦Ã£â€šâ€¹). If you wanted to express your affection for a man, you would say, aishiteru yo (愛㠁â€"㠁 ¦Ã£â€šâ€¹Ã£â€šË†). If you wanted to say the same thing to a woman, youd say, aishiteru wa (愛㠁â€"㠁 ¦Ã£â€šâ€¹Ã£â€š ). Yo and wa at the end of a sentence are sentence-ending particles.   Love Versus Like However, the Japanese dont say, I love you, as often as people in the West do, mainly because of cultural differences. Instead, love is expressed by manners or gestures. When the Japanese do put their feelings into words, theyre more likely to use the phrase suki desu (Ã¥ ¥ ½Ã£  Ã£  §Ã£ â„¢), which literally means to like. The gender-neutral phrase suki da (Ã¥ ¥ ½Ã£  Ã£   ), the masculine suki dayo (Ã¥ ¥ ½Ã£  Ã£   Ã£â€šË†), or feminine suki yo (Ã¥ ¥ ½Ã£  Ã£â€šË†) are more colloquial expressions.  If you like somebody or something very much, the word dai (literally, big) can be added as the prefix, and you can say daisuki  desu (Ã¥ ¤ §Ã¥ ¥ ½Ã£  Ã£  §Ã£ â„¢). Variations on I Love You in Japanese There are many variations on this phrase, including regional dialects or hogen. If you were in the south-central part of Japan surrounding the city of Osaka, for example, youd probably be speaking in Kansai-ben, the regional dialect. In Kansai-ben, you would use the phrase suki yanen (written as Ã¥ ¥ ½Ã£  Ã£â€šâ€žÃ£  ­Ã£â€šâ€œ) to say, I love you, in Japanese. This colloquial phrase has become so popular in Japan that its even used as the name of an instant noodle soup. Another word to describe love is koi (æ â€¹). The primary difference between using the word koi instead of ai is that the former is typically used to express romantic love for one person, while the latter is a more general form of love. However, the differences can be subtle, and there are many more ways to say I love you in Japanese if you want to be particularly eloquent.

Sunday, November 3, 2019

Branded Identities Essay Example | Topics and Well Written Essays - 2750 words

Branded Identities - Essay Example Similarly, the identities of brands, being closely linked with consumer behaviour, also have different value and impact over consumers' choice. Consumerism: Concept of consumerism has gone through various chronological advances. Traditional consumer models believed consumers are not effected by any influences but by their own brain's instinct and external factors like family, friends, choices cannot influence their buying decisions. This theory could not survive longer as it was limited in conception and did not fulfil the needs of various analyses. Traditional theory considered consumers as information processors who are not affected by any choices and alternatives available. On contrary it also describes that companies can dominate the mind of customers and customer don't bother about available or missing information. (Simon, 1955, Q. J. of Econ.) "The existence of underlying preferences is a vital scientific question for economists. If the answer is affirmative, then the evidence from cognitive psychology implies only that economists must look through the smoke screen of rules to discern deeper preferences that are needed to value economic policies. This is a difficult task but not an impossible one. If the answer is negative, then economists need to seek a foundation for policy analysis that does not require that the concept of 'the greatest good for the greatest number' be meaningful. I am guardedly optimistic that the question has an affirmative answer." (McFadden, D. 2000. p. 345-346). Consumerism & Psychology: Similarly, consumerism and psychological aspects are also attached together. Various theories are presented to establish a strong link between these two. Weber's ([1904] 1998) "iron cage" is also the depiction of psychological trap of consumers. Furthermore, Psychologist Barry Schwartz (1994), also is of the opinion that external and demographic factors psychological influence a person's buying behaviour. Barry Schwartz believes that companies offer incentives and psychological benefits to customers which are in real life very much meaningful for the consumers and consumers has a sense of achievement by having these benefits with them."By embracing the "freedom" of the marketplace in all aspects of our lives, we find that many of the things we value most deeply-meaningful, satisfying work; intimate, compassionate friends, family and community; real education; significant spiritual and ethical commitment; political involvement; and even, ultimately, material well-being-are increasingly difficult to achieve." (P. 10) Consumerism and its Historical, Social and Economic Impact: Cognitive psychologists believe that culture is manifest in peoples mind. (DiMaggio 1997, p.272; Cf. Shore 1996). They also believe that historical aspect and social background, and consumers' experiences play a vital role to develop their self-concept and identity. Different consumers behave differently because of their difference in socio-cultural background, behavior and economic perspective. 'Iron cage', is in fact, 'mental cage' that is influenced by various culturally framed mental fields.(Zerubavl 1991). Further

Friday, November 1, 2019

Marginal revenue in market economies Essay Example | Topics and Well Written Essays - 250 words - 138

Marginal revenue in market economies - Essay Example The first component is the marginal revenue (MR), which is the extra profit gained on top of the marginal profit when the output quantity is increased (Samuelson & Marks, 44). This means that every increase in output generates further revenue. The second component is the marginal cost (MC), which is the extra amount that is needed to produce an extra quantity (Samuelson & Marks, 45). Usually, this figure is constant for every additional unit of output. Thus far, the profit made by firms is arrived at by subtracting,  marginal cost from the marginal revenue (MR-MC). The difference is what is called the marginal profit. Nonetheless, firms maximize their profits when the additional MR equals the extra MC. Similarly, firms are said to maximize their profits when their average total cost (ATC) is at their lowest. Hence, it can be deduced that firms maximize their profits when MR equals MC, which also equals ATC (Samuelson & Marks, 47). Accordingly, this analysis is important for the goo dness of market economies because it provides the firms with the most necessary empirical association in market economies. For one, it tells firms to first examine their basic goal, which is profit. This is derived from the difference between MR and MC. Secondly; it informs firms that their decisions on prices and output quantity have the significant impact on their market profits (Samuelson & Marks, 31). Finally, it informs firms that they must make good decisions to balance their demand and cost curves if they are to maximize their profits at the lowest

Wednesday, October 30, 2019

Chap 10 Essay Example | Topics and Well Written Essays - 250 words

Chap 10 - Essay Example The food contamination arose from the mishandling of a critical ingredient, turmeric powder, by the supplier. This ingredient is key in the preparation of numerous stews and soups, which have always been our customer’s favorite delicacy (Crandall, William, John and John 154). The turmeric powder supplied had been initially stored in an environment whose temperatures altered its original composition. We regret this hitch and apologize to our loyal customers. We will never repeat this mistake again. The restaurant takes full responsibility of its customers. It will help the customers who are in critical conditions to get better. I write this proposal to you because of an observation I have made concerning the usage of printing paper in the organization and its wastage. Members of the organization waste a lot of printing paper by printing unclaimed jobs that strain the company resources and dirty the working environment (Crandall, William, John and John

Sunday, October 27, 2019

The Differences Between The English Colonies History Essay

The Differences Between The English Colonies History Essay In the 17th and 18th century, many English people sought after religious freedom and riches, so they migrated to North America, where they established different colonies to create better lives for themselves. Some colonies faced many struggles, while others were better off. British colonies differed from each other by the types of settlers, intent for the colonies, environment, and indigenous people encountered. Between the late 16th and early 17th century, Englands population grew twice its size due to the new nourishing American crops. With more people, came the higher demand for food and clothes, thus creating high inflation (Norton et al. 2-3a). There were also not enough jobs or land for the newly increased population. According to Norton et al., Steady streams of the landless and homeless filled the streets and highways. With that said, the rich did not like how things were going and said that Britain was way too crowded. They believed that better opportunities awaited them in America. Everyone thought that there was plenty of land available for the taking in America as well (Norton et al. 2-3a). With these recent economic changes, came a religious transformation. The English reformation started when Henry VIII wasnt granted a divorce by the Pope. He decided to leave the Roman Catholic Church to create the Church of England. He originally did this so he could get a divorce from his wife because she gave birth to a daughter instead of a son. He wanted a King to rule after him, not a Queen (Norton 2-3b). The Church of England Robinson 2 collected a lot of taxes, which upset many of the other Christian religions (Norton 2-3d). These would include the Puritans, Separatists, and Presbyterians. The Church soon tried to conform the people of England. No one wanted to be prosecuted for their different religious beliefs so they fled to America for religious freedom (Norton 2-3d). The settlers that came to the Southern colonies were wealthy, merchants, and gentry (Hollitz 17). The southern colonies included Maryland, Virginia, Georgia, South Carolina, and North Carolina. The people in the South were mostly Anglican or Catholic, but unlike the settlers in the middle and northern colonies, the southern colonists were not that interested in converting the Natives to Christianity; they were focused on making a profit (Hagen, trexxpublishing.wordpress.com). Some of the northern colonies were Rhode Island, Massachusetts, Maine, and New Hampshire. The North was colonized by the Puritans. The Puritans were a group of radical English Protestants that wanted to purify the Church of England. They also wanted to be able to practice their religion freely without people trying to convert them, so they moved to America, specifically to the North. At first, the middle colonies were called New Netherlands because they were originally founded by the Dutch, but the British took over in the early 18th century. The middle colonies consisted of Pennsylvania, New York, New Jersey, and Delaware. After the British crown took over New Netherlands, it was founded by the Quakers. The Quakers believed that there should be equality for all. They were originally in the North with the Puritans, but soon colonized in the middle region because they faced scrutiny over their religious views (Hagen Robinson 3 trexxpublishing.wordpress.com). Some of their views were the total opposite of the Puritans, and they were beaten and unfairly treated because of this (Hagen trexxpublishing.wordpress.com). After being founded by the Quakers, many people of other religions such as the Lutherans, Jews, Catholics, Baptists, Orthodox, Calvinists, and Presbyterians joined in the colonization process (The Middle Colonies). The middle colonies became a melting pot and took on different qualities of the northern and southern regions. At first the colonists in the South were mainly attracted to finding gold, but that ended fairly quickly. The realization that the colonists had to be able to support themselves in order to survive eventually kicked in (Searle helium.com). People of the South were looking to make a profit, and according to Searle, they did find rice, tobacco, and cotton to be profitable exports. The most popular of the three at the time was tobacco. For the colonists that owned big plantations, life was easy, but for those that didnt own that much land, life was horrible (Searle helium.com). The owners of the plantations made a lot of money off of their slaves and tobacco, while the small land owners had a hard time staying alive (Searle helium.com). The South was focused on harvesting, which was different than the North. The Puritans in the northern colonies were mainly focused on religion. Their whole lives revolved around their religion. According to Norton et al., many devoted themselves to self- examination and Bible study, and families often prayed together each day under the guidance of the husband and father. If you didnt practice religion the same as the Puritans, you were looked down upon and sometimes even beaten. Even though the Puritans primary focus was religion, Robinson 4 they did trade and manufacture goods (Hagen trexx.wordpress.com). Some of these goods included ships, fish, and lumber. The Quakers came to the middle region to escape the scrutiny they received in the North. They were excepting of others, which was good because they middle colonies were filled with many different religions. Everyone tolerated each other because no one was in control of the others (The Middle Colonies). At first, most of the focus was put on religion. Later, the settlers became interested in profit, like the south. The middle region produced goods such as wheat, corn, and tobacco. Whatever was produced in each region was largely dependent upon their environments. In the South, the climate was much hotter and had richer soil, leading to their incredible farming abilities. In the North, the soil was unfit for agriculture, which is why their economy was based on their industrial business. The middle region was a mixture of both the North and the South because it had rich soil for farming, but also traded and created goods (Economic Differences Between the Northern Southern Colonies). Even though the South was flourishing with the tobacco business, the colonists had a hostile relationship with the indigenous people there. When the colonists first came to the south, they encountered the Powhatans, and then later they met the Algonquians. The Powhatans and the colonists agreed to a peace treaty (Hollitz 17). In return the Powhatans wanted items that would make them more advanced than the neighboring tribes (Hollitz 17). The relationships that the southern settlers had with Powhatans started off okay, but soon grew bad. According to Hollitz, the fragile relationship soon foundered on mutual mistrust. The trust between the two Robinson 5 faltered because neither was able to rule over the other, thus leading to the colonists kidnapping the chiefs daughter, Pocahontas. With the Algonquians, the exchange between the southern colonists and them were hostile because of cultural differences. For instance, Native men didnt do agricultural work, while English men did. Even their views on property ownership were seen as a major problem. The English thought that they were superior to the Algonquians, so they constantly showed disrespect towards them (Hollitz 18). In the North, the colonists initially had a very peaceful relationship with the Natives. When the settlers came across the Pokanets, they signed a peace treaty. The natives provided the colonists with food in return for certain items (Norton et al. 2-6d). The Pokanets helped keep the colonists in the North alive. In the middle region, the colonists had a relatively peaceful relationship with Iroquois. The Quakers thought that it was imperative to have a good relationship with Natives (The Middle Colonies). In conclusion, there were many differences between the British colonies based on which region they were in. As the colonies develop over time, the many differences between them may prevent the colonists from coming together in a united front to fight a common cause. If everyone has views that clash, then how can they agree on anything? When conflict comes in to play, the colonists will have to put their contrasting ideas on the backburner and fight for their independence. Robinson 6

Friday, October 25, 2019

Positions of Blacks in the Civil War and Emancipation Essay example --

â€Å"Once let the black man get upon his person the brass letters, U.S., let him get an eagle on his button, and a musket on his shoulder and bullets in his pockets, and there is no power on earth which can deny that he has earned the right to citizenship in the United States." The quote mentioned above was proclaimed by African American abolitionist Frederick Douglass, and served as motivation for African Americans to enlist in the Union’s Army efforts and take an initiative in their future. With President Abraham Lincoln's issue of his Preliminary draft of the Emancipation Proclamation in 1862, the Civil War developed to be a war to ultimately save the union and to abolish slavery. Blacks overall played a substantial part in the victory of the union, helping them turn the tide against the confederate army. In all, there were roughly 200,000 black soldiers who served in over 100 units in the Union Army and Navy (10 percent of the Union). But while their involvement in war efforts deemed valuable there was tension on many fronts, there were major anti-Black prejudice against black involvement from people in Free states and in the loyal slave states; who were not in favor of arming the Black soldiers and letting them participate in combat. With tha t being said, what were the Social conditions for blacks in the North (Franklin) and the South (Augusta) prior to the war? How did many African Americans participate in the war and in what way? Did these conditions post war? The main purpose of this paper is to monitor African American contributions to the war and illustrate how these contributions changed their social status in society. With the election of Abraham Lincoln in 1860, it forecasted tremendous change for the entire country... ...863. http://valley.lib.virginia.edu/papers/FN0000. †¢ Christy, Jacob. â€Å"Franklin County: Jacob Christy to Mary Jane Demus, August 10, 1864.† The Valley of the Shadow, August 10, 1864. http://valley.lib.virginia.edu/papers/F3004. †¢ Hargrove, Hondon B. Black Union Soldiers in the Civil War. Jefferson, N.C: McFarland, 1988. †¢ Jordan, Ervin L. Black Confederates and Afro-Yankees in Civil War Virginia. Charlottesville, Va.: University Press of Virginia, 1995. †¢ Mobley, Joe A. Weary of War†¯: Life on the Confederate Home Front. Westport, Conn.: Praeger, 2008. †¢ Quarles, Benjamin. The Negro in the Civil War. Boston: Little, Brown, 1969. †¢ Wesley, Charles H. Afro-Americans in the Civil War: From Slavery to Citizenship. 1979 ed. International Library of Afro-American Life and History. Cornwells Heights, Pa: Publishers Agency, 1978.

Thursday, October 24, 2019

Distribution decisions Essay

The tutorial about distribution decisions deals mainly with establishing an effective and efficient system that will make the products accessible to the market. It teaches the different channels of distribution including the process of ordering, handling and shipping, storage, display, promotion, selling, and information feedback. The channels include resellers, specialty service firms who are important although a little costly. There are two kinds of channel arrangements: independent (no binding relationship), and dependent (has binding relationship). Also, there are three kinds of distribution systems: direct distribution systems, indirect distribution systems, and multi-channel hybrid systems. The tutorial also warns of the issues in establishing channel relationships such as delivery, profit margins, other incentives, packaging, training, and promotional help. The tutorial on retailing examines retailers as a type of resellers of a product to consumers who only want to buy in small quantities. Their main concerns are customer satisfaction, ability to acquire the right products, product presentations, traffic building, layout, location, and keeping pace with technology. Retailers are categorized in many ways; included in the tutorial are: target markets served (mass, specialty, exclusive market), product offerings (general, multiple lines specialty, single line specialty merchandiser), pricing strategy (discount, competitive, full price pricing), promotional focus (advertising, direct mail, personal selling), distribution method (store-based which can be stand-alone, strip-shopping center, shopping area, and regional shopping mall; and non-store sellers which can be online sellers, direct marketers, and vending), service level (self, assorted, full service), and ownership structures (individually owned, corporate chain, corporate structure, contractually licensed). There are also a variety of retail formats which are mom-and pop, mass discounters, warehouse stores, category killers, department stores, boutique, catalog retailers, e-tailers, franchise, convenience store, and vending. In wholesaling, the sellers sell in bulk to their consumers. Their main concern involves disinter-mediation, facility location, transportation costs, adapting to new technologies, and offering non-product assistance. They are categorized according to products carried (general and specialty merchandise), promotional activities (extensive and limited promotion), distribution (stationary location with customer and not customer accessible; and non-stationary location with mobile and no facilities), service level (full, limited, and no service), and product ownership (do take and do not take title). Wholesale formats consist of general and specialty merchandise, contractual, industrial distributors, cash-and-carry, truck, rack jobber, drop shipper, broker, and agent. In managing product movement, three tasks are important which have a cost-service tradeoff: ordering and inventory management, product storage, and transportation. Ordering and inventory have to be managed by considering order entry and processing, demand forecasting, customer knowledge, channel relationship, physical product handling, storage and transportation. The tutorial is effective in a sense that it takes the learner through a step by step process in understanding the definitions of terms, what the different topics are about, and gives the learner an idea on how to apply the process in real marketing situations. The tutorial is also effective because it is simple and easy to understand. It also breaks down complicated topics and lays them out in an easy-to-understand manner. The only problem with the tutorial is that it lacked examples of real life situations to which the approaches were used, especially since examples often makes everything clearer and makes the whole presentation have more real life applications and not just theoretical things that can be skipped In the issues in information and IS, information exchange and communication is very valuable between the company and their distributors. Any decision by marketing should be communicated internally in production. The IT manager is to integrate the communication among production, marketing and distributors to streamline everything. A sophisticated tracking of orders and products is also necessary among them.

Wednesday, October 23, 2019

Accounting and Corporate Governance Essay

The memo is to address the accounting maneuver of Lehman’s Repo 105 (or 108) from perspectives of accounting and corporate governance. The memo will illustrate the role of repo transaction in Lehman’s business model, analyze the accounting irregularities regarding repo by Lehman, observe auditors’ role in these irregularities, and discuss the corresponding accounting and corporate governance issues. In addition, the memo will provide recommendations on how to prevent financial institutions from abusing regulatory deficiencies by emphasizing on the importance of accounting regulation, auditors’ role, and business ethics. See more: Recruitment and selection process essay The major goal of Lehman’s Repo 105 is to temporarily remove troubled securities from its balance sheet while presenting favorable financial statements to its investors, creditors, rating agencies, and the public. By temporarily removing these securities from its balance sheet, Lehman made its leverage ratio much lower. With low leverage ratio, Lehman would keep its credit rating at high level and maintained its customers’ confidence. A repo, or sale and repurchase agreement, is an agreement in which one party transfers to another party as collateral for a short-term borrowing of cash, while simultaneously agreeing to repay the cash and take back the collateral at a specific point in time (SFAS 140). An ordinary repo should be treated as a financing transaction and should be accounted for as a secured borrowing. An ordinary repo is a commonly-used form of secured loan between financial institutions. In fact, repo does not have real economic substance. However, by the Repo 105 transactions, Lehman did the same in an ordinary repo, but because the assets value were 105 percent or more of the cash received, accounting rules permitted the transactions to be treated as sales rather than financing. Lehman aggressively employed Repo 105 transactions before reporting periods at the end of 2007 and the first two quarters of 2008. During the reporting periods, Repo transactions helped Lehman remove assets from balance sheet and use cash received to payback short-term loans. In addition, Lehman did not report any liabilities that reflected the obligation to repay the borrowed funds. After the reporting periods, Lehman would borrow funds to repurchases the transferred assets. Then these assets would be reversed on the balance sheet again. The consideration is whether Lehman’s accounting for Repo 105 violated the Generally Accepted Accounting Principal (the GAAP). Statement of Financial Accounting Standards No. 140 (SFAS 140) provides the accounting guidelines on repo transactions. A company is permitted to account for these transactions as sales only if the transferor surrenders control over the assets to transferees. To account for a repo transaction as a sale, all three conditions must be met: 1) the transferred assets must be isolated from the transfer, 2) transferee has right to pledge or exchange the assets, 3) the transferor does not maintain effective control over the transferred assets. A typical repo contract can easily meet the first two conditions. However, in order to take advantage of favorable accounting treatment as sales transaction, Lehman has employed some accounting maneuvers to meet the third condition. SFAS 140 (Paragraph 218) states that the transferor’s right to repurchase is not assured unless the repurchase price is 102 percent or less of the cash received, or the cash received is 98 percent or more of the value of the transferred assets. â€Å"The Board believes that other collateral arrangements typical fall well outside that guideline (FASB, 2000, p. 91). † The repurchase price of Repo 105 is 105 percent of the cash received, which is higher than the 102 percent guideline. As a result, Lehman could argue that Repo 105 did not meet the third condition of maintaining effective control, and then classified it as sales. Based upon the above analysis, Lehman’s accounting for Repo 105 seemed to be technically in compliance with the U. S. GAAP. However, Lehman’s bankruptcy examiner Anton R. Valukas (2010) provided evidence showing that Lehman intended to use Repo 105 to manipulate its 10-K and 10-Q financial reporting. Valukas argued that the classification of these repo transactions should be based on its economic substance rather than its form (such as the 102 rule). Since Lehman had clear intent to buy back the transferred assets under Repo 105, these transactions are clearly secured borrowing and should not have been recorded as sales. The obvious accounting irregularity is Lehman’s failure of disclosing Repo 105 transaction in its quarterly and annual financial reports. Valukas (2010)’ report indicates that Lehman’s SEC 10-K and 10-Q filing between 2000 to third quarter, 2007, regularly misrepresented some repo transaction as â€Å"secured borrowings† despite that it actually recorded as sales. In addition, Lehman never disclosed its involvement in Repo 105 its 10-K of 2007 and the first 10-Q of 2008 (Chang et al, 2011). In fact, Lehman has aggressively involved in Repo 105 during the end of 2007 and first two quarters of 2008, removing approximately by $38. billion in fourth quarter 2007, $49. 1 billion in first quarter 2008, and $50. 38 billion in second quarter 2008 (Valukas, 2010). It is clear that Lehman’s misrepresentation and failure of disclosure of its Repo 105 practice is material enough to mislead its investors, debtors, rating agencies and the public. As the auditor of Lehman Brothers, Ernst & Young approved the use of Repo 105 transactions. These transactions were characterized as sales of assets and created a misleading picture of Lehman’s financial position during the financial meltdown. Ernst & Young said in a statement: â€Å"Our last audit of the company was for the fiscal year ending November 30, 2007. Our opinion indicated that Lehman’s financial statements for that year were fairly presented in accordance with Generally Accepted Accounting Principles, and we remain of that view. † Ernst & Young would like the public to believe their responsibility for Lehman’s financial statements ends with the 2007 10-K. Actually, It does not. According to the examiner’s report, Ernst & Young had just started planning for its year-end audit of Lehman when the firm collapsed into bankruptcy. Lehman remained an E&Y client until the bankruptcy in September 2008. This period included two more 10-Qs. But most troubling for the auditors could be allegations in the examiner’s report that Ernst & Young did not inform the audit committee on Lehman’s board about a whistleblower who had expressed concerns about the repos to them. In a March 2010 letter to its clients, E&Y defended its audit work for Lehman. The letter states that Lehman’s bankruptcy resulted from unprecedented adverse events in the financial markets, declining asset values, and loss of market confidence that caused a collapse in its liquidity. The firm believes the bankruptcy wasn’t caused by accounting or disclosure issues, as Lehman’s financial statements clearly portrayed it as â€Å"a leveraged entity operating in a risky and volatile industry. † The most telling assertion in the complaint concerning E&Y’s alleged misrepresentation of Lehman’s compliance with applicable accounting standards is that E&Y didn’t require the financial statements to reflect economic substance rather than just legal form. In other words, the complaint accuses E&Y of letting Lehman engage in transactions without business purpose in order to achieve a specific financial-statement result. The bankruptcy examiner said that the sole function of Repo 105 transactions as employed by Lehman was to reduce its publicly reported net leverage and net balance sheet. Although Lehman knew that none of its peer companies were using the same accounting tricks to arrive the leverage numbers, it continued to rely on the use of Repo 105 substantially, at a level that is much higher than the originally defined â€Å"materiality† level by the management. As a consequence, it left Lehman with heavy concentrations of illiquid assets which could not be monetized to meet its current obligations (Lehman Brothers Holding Inc. v. Debtors, 2010). The Examiner did not find supporting evidence to bring â€Å"colorable claims† (Lehman Brothers Holding Inc. v. Debtors, 2010) against Lehman’s directors, however, they should have better monitored the managers. And the examiner did find sufficient evidence to support a colorable claim against certain senior officers for breaching their fiduciary duties to shareholders and other stakeholders because they failed to inform the public and shareholders about the substantial use of Repo 105 by non-disclosure of related information and by filing materially misleading periodic reports, which risked the company with potential liabilities; and they also failed to advise the Board of Directors of the Repo 105 practice (Lehman Brothers Holding Inc. v. Debtors, 2010). The examiner also concluded that sufficient evidence existed that Lehman’s quarter? nd Repo 105 practice was material and should have been disclosed in the financial statements. In addition, Lehman had an obligation to disclose required information relate to Repo 105 in its MD&A statement. In terms of accounting malpractice, Lehman’s external auditor, Ernst & Young, was also held responsible for allowing Lehman’s financial reports to go unchallenged. Ernst & Young well knew the practice of Repo 105 adopted by the company, but failed to review the volume and timing of Repo 105 transactions, and failed to access the materiality of information omitted regarding Repo 105 transactions. Furthermore, Ernst & Young failed to conduct investigations with regard to the concern about Repo 105 raised by Matthew Lee, then-Senior President of Finance Division. In conclusion, corporate governance was lacking both internally and externally (Lehman Brothers Holding Inc. v. Debtors, 2010). The accounting irregularity of Lehman’s Repo 105 practice partly due to the deficiencies of accounting rules, however, integrity or accounting professionals as well as business ethics also play an important role in the accounting malpractice. In 2009, FASB issued SFAS 166 to amend SFAS 140. These efforts could close some loophole in accounting standards. Good corporate governance requires not only effective board and ethical top management, but also reliable accounting personnel and independent outside auditors, to properly perform their jobs and fulfill their responsibilities, to create the â€Å"check and balance† that can maintain the financial health of a company and at the same time to reduce agency cost. In case when one party went badly, the others could and should be there to detect the potential problems and to monitor and correct the mistakes. In summary, the ethical challenges faced by E&Y in deciding how to address issues with a long-standing and profitable client may be faced by many public accountants. In fact, accountants in all areas of the profession frequently face similar ethical issues of simultaneously complying with their duties for faithful service and loyalty to their employer or client while respecting their responsibilities to other stakeholders. Doing the right thing† for all concerned may sometimes be an impossible assignment. Guidance such as the overarching principles of honesty, fairness, objectivity, and responsibility contained in the IMA Statement of Ethical Professional Practice will go a long way toward helping all accountants to do the right thing. Doing the right thing is always the best policy in the long run.