Saturday, August 31, 2019
Great Gatsby Questions
The Great Gatsby Study GuideChapter 11. Explain what Fitzgerald achieved by using Nickââ¬â¢s point of view to tell Gatsbyââ¬â¢s story? He achieves a wider look at things. 2. What do we learn about Nick Carraway in the introductory section of the novel? He is upper middle class and went to college. 3. In discussing East Egg and West Egg, Nick states, ââ¬Å"To the wingless a more arresting phenomenon is their dissimilarity in every particular except shape and size. â⬠Indicate what the dissimilaritiesâ⬠Attitude, east egg is traditional; west egg is the new rich. 4. might be. Compare the homes of Nick, Gatsby and the Buchanans. How does each home reflect the personality of its owners? Nick is not flashy and small; Gatsby is a show off of his big home and throws his money around. They just want to fit in. They are classic. 5. Fitzgeraldââ¬â¢s description of Tom, Daisy, and Jordan creates not only an impression of physical appearance, but also contains added information. What do you learn about their history and interests, and from their gestures and mannerisms? Tom tends to be a show off and shows what he has. Daisy is a manipulated and whispers so people can bend close. Jordan plays golf and athletic and tom boy and very independent and not married and commandââ¬â¢s attention.6. When Nick leaves the Buchananââ¬â¢s house, he is ââ¬Å"confused and a little disgusted. â⬠Why? What does this suggest about his values? Because he knows Tomââ¬â¢s a player. He values. Friendship and people.7. Though we do not meet Gatsby until Chapter 3, we hear references to him in the conversations of others. Note each reference. What impression do you get? Snobby, stuck up, and flounderââ¬â¢s his money.Chapter 21. I what way is the description in the opening paragraphs of Chapter 2 appropriate to the t otal atmosphere of this chapter? What is symbolic about the ââ¬Å"valley of ashesâ⬠and ââ¬Å"the eyes of Dr. T. J. Eckleburgâ⬠? Void if life, depressing. (Grey) Lack of life.2. Evaluate Myrtleââ¬â¢s talk of her unhappy marriage. What does she seem to be trying to justify? How she is unhappy with her husband.3. How does Myrtleââ¬â¢s speech reveal her character? She wants to play the victim.4. What does the scene in this New York apartment reveal about Tom? About Myrtle? He does not care and slaps myrtle. She is desperate.5. Does Nick enjoy the afternoon at the apartment in New York? Why or why not? No, because of the incident between Tom and Myrtle. Socratic Seminar QuestionsChapter 31. Chapter 3 describes Gatsbyââ¬â¢s ââ¬Å"little partyâ⬠. Enumerate details about the party itself, about the guests and about their conversation and behavior. He has caters, replaces dresses, has a buffet, serves two dinners.2. Describe the meeting between Nick and Gatsby. Comment on Fitzgeraldââ¬â¢s skill in preparing for Gatsbyââ¬â¢s entrance into the story. Very, Awkward. He uses hints.3. In what way are Nick and Gatsby similar at this point? Why are they paradoxical? He sounds just like Nick and have things in common. Had a normal conversation.4. What is the reason for Nickââ¬â¢s breaking the story at this point?Read the section beginning with ââ¬Å"Reading over what I have written so far . . . â⬠Proving that his normal. They are very similar5. At the end of Chapter 3, Nick meets Jordan again. The author includes several episodes that emphasize her carelessness and basic dishonesty. Discuss these instances. What do they reveal about Jordan? About Nick?6. Notice the last paragraph in Chapter 3. Is Nick being overly proud here? Discuss. He is thinking too much of himself, and not of others.Chapter 41. The introductory section of Chapter 4 gives a long roster of those who attended Gatsbyââ¬â¢s parties. How do they behave toward their host? Why, then, do they accept his hospitality? They go to use Gatsby.2. Describe Gatsbyââ¬â¢s car? Itââ¬â¢s a cream color, Bright with nickel.3. Discuss the details that Gatsby shares with Nick about his past. He was in the war, and his family had passed away. He traveled to the big cities. He won a medal from war.4. Does Nick believe Gatsbyââ¬â¢s story? Why or why not? No, because things donââ¬â¢t match up. Because Gatsby carries a picture and a medal.5. Who is Meyer Wolfsheim? What seems to be his connection with Gatsby? He is Gatsby Acquaintance. Because theyââ¬â¢re both business associates.6. Jordan Baker tells Nick about Daisy, Gatsby, and Tom. S ummarize the story. When daisy meets a guy named Jay Gatsby who is a soldier and is engaged but he goes to war and she ends up and leaves the house and she gets caught but doesnââ¬â¢t speck her parents and still goes out with no soldiers. Gets engaged in February and marries. The night be for her wedding she gets smashed and gets drunk and throws away her pearls from tom then they take her a cold bath and make her hurry downstairs.7. Explain the epigraph on the title page of the novel. What does it reveal about Gatsby and his love for Daisy? He is willing to do anything for daisy.8. Do we know why Gatsby has so many parties? Why did he buy the house? Explain. For daisy because he likes her. He wants for daisy to show up.9. What new meaning do you see in the last two paragraphs of Chapter 1? What does Nick mean when he says, ââ¬Å"Then it had not been merely the stars to which he had aspired on that June nightâ⬠? He is trying to reach out for her. He is talking about daisy.1 0. When Gatsby spoke to Jordan in his library in Chapter 3, he had devised a plan involving Nick. What was it?Why did he not ask Nick directly? Because wanted nick to invite daisy to nicks and Gatsby would show up to nicks house.Chapter 51. Gatsbyââ¬â¢s actions in preparing for Daisyââ¬â¢s arrival seem both flamboyant and absurd. What does he do? Why? Heââ¬â¢s trembling and his hands are just weighed into his pockets.2. Discuss Gatsbyââ¬â¢s actions once Daisy arrives. How do we know he is nervous? How does he try to impress her? He shows his house.3. Toward the end of the chapter, Nick attempts to explain ââ¬Å"the expression of bewilderment that had come back into Gatsbyââ¬â¢s face. â⬠What explanation does Nick give? Why, in his opinion, is daisy not at fault? He has been building this up and now he has achieved his goal. Because he built her up too much.4. Describe Daisyââ¬â¢s reactions during the course of her meeting with Gatsby. Sheââ¬â¢s so emotiona l.5. Has Nick been affected by the meeting between Gatsby and Daisy? In what way? Yes, because he was disappointed for Gatsby.Chapter 61. What was Gatsbyââ¬â¢s real name? Why and when had he changed it? James Gatz. He changed it at the age of 17 he changed it because of Dan cody.2. In what way was Dan Cody involved in Gatsbyââ¬â¢s destiny?3. Why does Tom attend Gatsbyââ¬â¢s party?How does this scene reveal that contrast between Gatsby and Tom? Because he was asked to and to keep an eye on his wife and he wants to know more about Gatsby. Gatsby is generous and Tom is not.4. What is deeply ironic in Tomââ¬â¢s statement, ââ¬Å". . . I may be old-fashioned in my ideas, but women run around too much these days to suit meâ⬠? He is a hypocrite.5. Note the reactions of Tom and Daisy at different times during Gatsbyââ¬â¢s party. Did they enjoy themselves? Explain. No, Tom did not enjoy himself and Daisy only liked the actress under the tree.6. What suspicions does Tom ha ve about Gatsby? What does he vow to do? His past where he got his money because thinks heââ¬â¢s a bootlegger. He will find out the truth about Gatsby and everything about Gatsby.7. What do Nick and Gatsby talk about after the party? How daisy didnââ¬â¢t like it.8. What is Gatsby expecting of Daisy that prompts Nick to warn him, ââ¬Å"I wouldnââ¬â¢t ask too much of her . . . You canââ¬â¢t repeat the pastâ⬠? For Daisy to tell Tom that she does not love him.Chapter 71. Note the use Fitzgerald makes of the weather as a background for significant events. Point out examples in this chapter and in previous chapters. Itââ¬â¢s hot boiling. Points out its hot ââ¬Å"Itââ¬â¢s Hotâ⬠said by Daisy.2. Gatsby has made some changes in his lifestyle that so concerned Nick that he went to check on him. What changes do you note? Why did he make them? The staff was fired and he rehired new people except the gardener because daisy did not see him. To make it all about Daisy .3. Analyze daisyââ¬â¢s attitude toward her child as evidenced in this chapter and in Chapter 1. Is she a good mother? Explain why Gatsby looked ââ¬Å"at the child with surprise. â⬠She agreed to stay with her husband for her child. He didnââ¬â¢t think she was the women she was 5 years ago and the baby canââ¬Ët go away4. With whom does Tom talk on the telephone early in the chapter? About what? George about the car deal.5. What startling discovery does Tom make shortly after lunch? Daisyââ¬â¢s affair6. What does Gatsby mean when he says that Daisyââ¬â¢s voice is ââ¬Å"full of moneyâ⬠? Why does Fitzgerald put those words in Gatsbyââ¬â¢s mouth and not Nickââ¬â¢s? She has changed. Itââ¬â¢s a way of Gatsby way of growing up.7. What arrangements are made regarding the passengers of each car on the trip to the city? Why? Tom, Jordan, Nick take the yellow car.Daisy and Gatsby ride in the white coupe. Tom had a plan going on.8. Eyes play a significant rol e in this chapter. Explain. Gods watching you and watches everything.9. Explain Nickââ¬â¢s statement paralleling Tom and Wilson. ââ¬Å". . . it occurred to me that there was no difference between men, in intelligence or race, so profound as the difference between the sick and the well. â⬠Refer to the text and explain what prompted Nick to say this. The both discovered that there wifeââ¬â¢s are having affairs.10. What does Gatsby do that makes Nick want ââ¬Å"to get up and slap him on the backâ⬠? Why does Nick feel this way? Because he said that he wife does not love him.11. Does Daisy know what love is? Whom does she really love? No. She loves Gatsby but Really loves Tom.12. In what way is each of the main characters involved in the tragedy that occurs at the end of this chapter?13. Is there any significance in the fact that the day is Nickââ¬â¢s birthday? Nick sees his 30th birthday as a significant entrance into a world of ââ¬Å"loneliness, a thinning list o f single men to know, a thinning briefcase of enthusiasm, thinning hair. â⬠14. Why is it necessary for the author to introduce a new character, Michaelis, at this point in the novel?15. Explain what Nick means when he says, ââ¬Å". . . suddenly I guessed at the truthâ⬠?16. At the end of Chapter 7 Nick observes Gatsby, Tom, and Daisy after the accident. What conclusions does he reach? After observing Gatsby, Tom, and Daisy after the accident at the end of chapter 7 of the Great Gatsby, Nick comes to the conclusion that Myrtle must have been hit by Gatsby and Daisy, driving back from the city in Gatsbyââ¬â¢s big yellow automobile.17. Explain the last paragraph of Chapter 7.Before the trip into the city and the accident, Gatsby was convinced that Daisy was in love with him and would without a doubt leave Tom for him. When he watches Daisy and Tom in the kitchen, the reality of the situation is starting to hit him. Ever since he and Daisy fell apart when she married Tom, h e has entirely devoted his life to acquiring wealth to impress Daisy and when her back. He has devoted his whole life and heart to this woman, and so as he watches her slipping away from him again, he knows nothing more than to return to his vigil over the woman that has controlled his life.Chapter 81. At the beginning of the chapter, the story is interrupted at its most dramatic point. What is the authorââ¬â¢s purpose in breaking the story here? He had known what he was doing all along and justified his attentions.2. What had prompted Gatsby to talk freely to Nick now, when he was unwilling to do so in the past?3. What further information do we learn about Gatsby? He loved Daisy and wrote her.4. As Nick leaves Gatsby the morning after the accident, he remarks, ââ¬Å"Theyââ¬â¢re a rotten crowd. â⬠Enumerate the people ââ¬Å"theyâ⬠refers to. Why are they ââ¬Å"rottenâ⬠?He refers to Tom, Daisy. Because they are hypocrites, Liars.5. What is the compliment that Nick pays to Gatsby? Why does Nick feel compelled to commend Gatsby? He only complimented them only once. He really wanted to give him a push.6. Explain Nickââ¬â¢s meaning when he balances Gatsbyââ¬â¢s supposed ââ¬Å"corruptionâ⬠against his ââ¬Å"incorruptible dreamâ⬠. Nick means that Gatsby used an illegal and corrupt way of obtaining money all in the name of a pure uncorrupted dream of starting a life with the love of his life, Daisy.7. How does Wilson view the ââ¬Å"eyes of Dr. T. J. Eckleburgâ⬠? Does Wilsonââ¬â¢s statement have a symbolic level for the novel as a whole? Explain. They are the eyes of god. God is watching you.8. Trace the movements of Gatsby and Wilson at the end of Chapter 8. What Nickââ¬â¢s meaning when he says, ââ¬Å". . . the holocaust was completeâ⬠? When George dies itââ¬â¢s the end of the Holocaust.Chapter 91. What makes Nick assume responsibility for the funeral arrangements? Specify the things he did. Because nobody comes thru. Calling people for the funeral. Trying to find Gatsby father to be there and getting Daisy to be there as well.2. What version of the tragedy appeared in the newspapers? How would your account for the fact that this version went unchallenged and uncorrected? Portraying George was crazy.3. Hos had Gatsbyââ¬â¢s father learned of the tragedy? To what extent does the father know his son? The papers. That he was proud of his son he knows him as a figure not as a son.4. Discuss the significance of Gatsbyââ¬â¢s boyhood program for self-improvement? It got him to change himself.5. What is the irony of Gatsbyââ¬â¢s funeral? How nobody shows up to a funeral but to a party people showed up.6. What is the significance of including the scene with Jordan Baker? Jordanââ¬â¢s scene drives apart her relationship with Nick7. What moral judgment does Nick make about Tom and Daisy? Discuss. The moral judgment that Nick makes regarding Tom and Daisy is that they are self-centere d people who do not care whose lives they hurt as long they continue to have their luxurious lives.8. Explain the significance of the last page of the novel in relation to Gatsbyââ¬â¢s dream and the American Dream. Nick's reflections at the end of Chapter Nine of The Great Gatsby bring the motif of geography to a conclusion as Nick philosophizes that the story of Gatsby is conclusively a storyâ⬠¦
Friday, August 30, 2019
Job Satisfaction of Teachers Essay
Leadership entails a number of different parts and can come from any position in the school. The administration is the main source of leadership in a school. Generally, we associate school leadership with superintendents and principals. People in these positions are in charge of making decisions, which run the school. However, teachers can also provide leadership in their classroom and through activities and other extracurricular activities. Katzenmeyer and Moller (1996) argue ââ¬Å"â⬠¦there is a sleeping giant of teacher leadership that can be a catalyst to push school reformâ⬠¦.â⬠Even students can provide leadership in certain situations such as an athletic teamââ¬â¢s captain, a point guard for a basketball team, or a class officer. With the many places leadership can occur, to have good school leadership, all people need to be willing to share responsibility and power. Lambert (1998) argues, ââ¬Å"Leadership requires the redistribution of power and authority.â⬠This distribution of power can lead to trust between staff and administration. This trust emerges when administrators and teachers work together to benefit the school. Trust comes about by principals trusting the judgment of teachers in the classroom and backing teachers on issues such as discipline. So that the teachersââ¬â¢ authority is not undermined, discipline must be consistent and not show favoritism toward any student. Teachers, in turn, must trust that the principal will follow through on all rules and not make exceptions for the schoolââ¬â¢s ââ¬Å"starâ⬠athlete or ââ¬Å"smartestâ⬠student. This trust is also part of a type of leadership theory called transformational leadership. Bass (1996) says that trust is a key component of idealized influence, which incorporates faith and respect, dedication, and trust into leadership. Trust is an important aspect of leadership. With the trust between leader and follower, good school leadership will also have excellent communication. Smith, who can be found in Bean (2000), argues that communicating and keeping people informed of changes and events is a key part of effective leadership. People must discuss problems and possible solutions with each other. By not doing this, the problems will continue and the organization will fall into disarray. For example, let us look at a basketball team. If the opposing team is playing man-to-man defense, it will do the offense little good to run plays designed to attack a zone defense. Here is where the coach or offensive players must talk to each other and run the correct plays. Furthermore, we see the importance of communication from Yukl (1998). He states ââ¬Å"Leadership is about creating teamwork, collaboration, communication, and the emphasis on a total group effort.â⬠By communicating concerns, teachers can make administrators aware of potentially school harming actions and can put a stop to these before they go too far. One example of this would be the last month of school in my school district. Due to the hot weather, students begin use squirt guns and balloons to spray each other with water. With graduation and other senior activities to organize, the principal is not in the hallways as much as previous months. Therefore, the teachers need to let the principal know this is beginning so penalties can be determined and readily enforced. This can cut down on water damage of the school and the students can continue to stay focused on school. One aspect of effective leadership that needs to be communicated to all associated with the school district is the vision of where the school is and where it needs to go. Goleman (1995) argues that ââ¬Å"â⬠¦leader can be expected to communicate a vision wellâ⬠¦generate energy and enthusiasm regarding this vision, epitomize its meaning through the example of personal behavior, and generally inspire others to reach this visionâ⬠¦.â⬠People need to be motivated to do a job, whether in school or in the work force. Vision gives people a goal and direction; giving them something to work for. Making people aware of the vision for the school will help parents, students, teachers, and administrators to be on the same page and working to achieve the vision together as a team. Daft (1999) states there are many pieces that visionary leadership can accomplish. These pieces include the linking of the present and future, encouraging commitment, providing meaning to work, encouraging imagination, and defining the destination. For example, if the vision of a sports team is to win, through strong dedication by players and coaches, winning will happen. If coaches can help athletes see the importance of practice and teamwork, there will be chemistry and success. With the vision of moving into the future, there comes problems and opposition. Another part of good school leadership is facing these problems and solving them. An effective way to work to solve problems is to form a group of people to suggest solutions for whatever problems occur. An excellent model to follow is suggested by Bean (2000) and is called POLCA: that is Planning, Organizing, Leading, Controlling, and Assessing. One problem a school district might face is incorporating the new Pennsylvania standards for education into the curriculum. My school district is in this process and work on this is set to begin in August 2000. Our superintendent started this process by carefully planning when to work on these changes. The mathematics and English departments were contacted to help work on these standards. These teachers were organized into groups by their subject area. Outside help was brought in. These parties had knowledge writing the standards for the state and helping other schools work the standards into the curriculum. These men lead the English and mathematics groups in the writing of our curriculum to include state mandates. After drafting standards and curriculum for the district, the work was checked for quality and improvements were made. Finally, the work was assessed and determined to be useful to the district. We can see that effective leadership is not easy. It takes hard work and tolerance from many different parities. Teachers, administrators, parents, and students all play a part in good school leadership. The administrators plan for the entire district, the teachers for the classroom. Parents and students help with support and may act in limited leadership roles. Effective leaders need to be able to distribute leadership to worthy parties and possibly divide it up to many individuals or groups. Effective leaders need to communicate and problem-solve. Having good social skills and having a good plan can make leadership easier and solving problems smoother. Lambert (1998) says ââ¬Å"It [leadership] needs to be embedded in the school community as a whole.â⬠It takes a team effort to have effective leadership in the school. We all need to work together and share the responsibility of being a leader. 1) A sense of purpose: The values of an organization must be clear, members of the organization should know them, and they should exemplify and uphold them in their own actions. 2) Justice: Everyone in an organization should be held to common standards, with rules and procedures that are clear, firm, fair, and consistent. 3) Temperance: A leader must strive to maintain a proper balance of emotions; Shriver did not mean that leaders should be dispassionate. Quite the contrary- but there are time for passionate advocacy and times for quiet reflection and reconsideration. Balance is the key. 4) Respect: The dignity of each individual is the concern of any leader, and this is preserved by treating all members of the organization with respect and ensuring they treat one-another similarly, regardless of differences. 5) Empowerment: Leaders are just that- leaders. Most of what happens in organizations is carried out by individuals other than those in formal leadership positions. Therefore, the more skilled they are, the more they feel confident in their abilities and competent to make decisions, raise questions, see new possibilities, and disagree respectfully with others at all levels of the organizational hierarchy, the stronger and more successful the organization will be. 6) Courage: Leaders are paid to set direction, not wait for direction to emerge. They have to be willing to follow their convictions and bring their organization to new places. In education, this is most sorely needed in response to the test-based regimen that has taken over our schools at the expense of true education and social-emotional and character development. 7) Deep Commitment: Leaders must not be polishing their resumes, but rather should have deep commitment to their organizations, the advancement of the organizationsââ¬â¢ missions, and the wellbeing of everyone in them. It is this deep commitment that makes leadership in schools so challenging, because it requires a commitment to every employee, student, and parent. The performance of a leader must be judged by his or her skills and the character of his or her performance in the many and complex roles that leadership demands. Using the seven cornerstones of leading with character, derived from the life and work of Sargent Shriver, educators and those concerned with education have a tool for both evaluating and improving leadership competencies along both moral and performance dimensions.
Thursday, August 29, 2019
Popular Music, Television, and Film Stars Essay
Everyone at all ages have grown up admiring and idealizing at least on celebrity, be that an actor, singer or any other famous person. What they do not ask while they are young is whether our idols are people we should be looking up to. Usually when people become older they realize that their role models at the time are not someone they would want their children idolizing now. They come to the conclusion that the person they looked up to wasnââ¬â¢t who they truly were, it was all an act. So should a celebrity be considered a true leader? That is worth debating. By using three characteristics of celebrities it will be known whether or not a celebrity has the potential to be a good leader. To begin, a celebrity can be known for many things, but a leader and great role model is not always one of them. One characteristic of a celebrity is being perfect. Is being perfect possible? No, but Paris Hilton is an example of someone who thinks they need to diet uncontrollably and get plastic surgery to make them seem perfect. This is not nearly close enough to be a true leader, because she is giving children the wrong idea; that itââ¬â¢s okay to be unhealthy and to bad things to your body just to look perfect so everyone likes them. The opposition may argue that itââ¬â¢s not always their fault. An example of this would be Demi Lavato. She suffered from bulimia and dieted because she didnââ¬â¢t like the way she looked. However they are wrong because although she couldnââ¬â¢t control her disease, there is no reason she should have hated herself in the beginning. We need to teach the children of this generation that itââ¬â¢s okay to look different. Not everyone needs to wear tons of makeup and be stick thin. A celebrity who can show all of these ideas is one who is truly a leader. Subsequently, everyone is selfish in their life for their own reasons, but should children look up to people who are selfish all the time? A successful celebrity gets money, fame, and anything they virtually want, but that is not a reason they should be selfish. An example of a selfish celebrity would be Kim Kardashion. Everything she does is related to how she can get more fame. Her tv show, her clothes line, her perfume, even her marriage was to give her more publicity. This is not what a leader would do. The opposition would argue that everyone is selfish so why canââ¬â¢t celebrities be who they are; however, they are wrong because although everyone is selfish itââ¬â¢s not as bad as celebrities and non-famous people arenââ¬â¢t the ones trying to get children andà fans to be just like them. Children need to learn that it is important to set aside time to help those who need more help than they do. John Cena is a great example of this. He is a famous wwe wrestler who gets paid a lot and has many fans, however, he takes the time to support the American Red Cross and goes to see children with diseases and cancer to try and make their day better. This is a great way to show how to be a leader. Lastly, something very common in the celebrity world is failed marriages. How are the newer generationââ¬â¢s children supposed to know that, although what t hey see on the tv and in magazines, they are really supposed to marry someone because they love them and want to be with them for the rest of their lives? ââ¬Å"Till death do us part.â⬠right? Wrong the tv, music, and famous world is showing that itââ¬â¢s okay if marriages donââ¬â¢t work out, that they can just find someone else or someoneââ¬â¢s at that matter. These celebrities like Kim Kardashion and Kris Humphries were married for 10 months. The only reason they got married was because marrying a famous basketball player with lots of money would defiantly give Kim the publicity she wanted. The opposition may argue that itââ¬â¢s their life and thereââ¬â¢s no reason they should be judged by their private life; however, they are wrong because when someone is brought into this industry, their private life is all everyone hears about. Just because they are famous doesnââ¬â¢t mean they canââ¬â¢t get married because of love. An example of a good couple that shows a leader quality would be Tim McGraw and Faith Hill. They are both country singers and have been married for 16 years with three children. Who said that marriage in showbiz had to end so soon? A leader isnââ¬â¢t someone willing to stage a fake marriage for a bigger fan base. Concisely, these days it is getting increasingly hard to tell the difference between a true leader and role model from a fake one. In the celebrity business there are three characteristics such as, perfection, selfishness, and fakeness that results in, are once role models turning into people who we look down upon. It is important to look at people for who they are as a person and what they can do for the people around them, rather than idolizing people for their fashion, money and fame.
Wednesday, August 28, 2019
Globalization Ph.D. Essay Example | Topics and Well Written Essays - 1000 words
Globalization Ph.D. - Essay Example The contemporary humans are well aware of the needs. The advent of the modern communication systems made the companies to identify the possible markets for their goods. The saturated markets are no more a worry for the companies as the markets are wide opens for them to explore. The global markets have certainly provided new marketing opportunities. As the communication is advanced, the connectivity increases people will get a chance to know the happenings round the world. People will have the chance of gaining the knowledge of the unique products available in the neighboring world. The global need and wants by the people would be perceived according to the availability of the concerned products. People are in search of products with high end technological excellence, better quality, and with more features. The migration of people for the developed countries to the various other parts of the world spread the product knowledge. The change in the lifestyles and more westernization in m ost parts of the world created markets which are huge and more lucrative than the home countries market. As the people migrated so as their habits and culture and life style were introduced to the new place where the migratory introduced his way of life to the host country. Universally the needs and wants are the same for every individual but the different people perceive the same need and want in different way. The better way with more technology and the usage of more unique products will entice the host population to product used by the visitors, thus the desire for the more enhanced products will arise. The host populations slowly divert from their normal native product and strive to perceive the visitor's modern product range. Multi national corporations who market the products gradually moved their products to the new markets with high demand and tried to establish their brands. Standard products need exists in the same way everywhere steel, chemicals, petroleum, cement, agricultural commodities and equipment, industrial and commercial construction, computers, semiconductors, transport, electronic instruments, pharmaceuticals, and telecommunications, to mention some of the obvious. Mc. Donald advanced an extra mile and introduced unique food itineraries to the other parts of the world with its fast food outlets. The commonality in the preference of the humans has had forced the inevitability to welcome a universal product .Mc Donald theory has proved to the perfect example as the company marketed the same food products to the global market .Mc Donald is truly global in its terms as it has molded the organizational performance according to the external environment they were in. Mc Donald's exemplifies levitt's theory as it has evolved into world class food chain establishing in nearly hundred countries identifying itself with the environment. According to the levitt's theory Mc Donald's has identified appropriateness value-the best combinations of price, quality, reliability and delivery suitable to that with respect to design, function, and even fashion. Levitt stated that a company forces costs and prices down and pushes quality and reliability up-while maintaining reasonable concern for suitability-customers will prefer its world-standardized products which was implemented by Mc Donald's in every outlet it has opened. A truly global mission is modernity and its
Tuesday, August 27, 2019
Mental Health Nursing (Essay base on a Case Scenario) Essay
Mental Health Nursing ( base on a Case Scenario) - Essay Example I will achieve this by identifying health problems and give interventions for the same. Confidentiality is important and therefore I will not expose the identity of my patient, I will identify her as Janet (not her real name). This is because the NMC (Nursing and Midwifery Council) code of conduct stipulates that peopleââ¬â¢s rights to confidentiality must be respected by professional nurses while giving health care. For that reason a nurses should explain to the client how and why information concerning their health is shared by healthcare professionals involved in the particular clientââ¬â¢s health. As a result, good communication amongst healthcare professional facilitates understanding and working relation between them (Goldsmith, 2011). Janet has a problem of increasing low mood. I will implement nursing interventions such as cognitive behavior therapy, interpersonal therapy behavior therapy, mindful based cognitive therapy, medical intervention and support. In addition, I will define care planning and discuss its significance. Moreover, biopsychosocial model together with recovery framework are incorporated in the delivery of the clients health care. This paper will be informed by the use of relevant references from books and journals. 2. Care Planning 2.1. Needs The case regards Janet who is about to complete her studies in engineering. She is twenty two years and originates from Britain. Her free time is spent in the gym and cycling. She does not get along with her three roommates. The recent past shows that her mood is low; concentration is low, has no appetite and lacks sleep. Besides being unable to follow routine activities, her performance in class is dwindling after losing interest in learning. The physician prescribed antidepressants after diagnosing her with depression. The mental health nurse can use nursing intervention to assist the client recover from depression. The depression has caused the problem of low mood. A number of interventi ons that are useful for recovery have been identified and will be implemented in a care plan. Therefore Janetââ¬â¢s needs and problems are: low mood low appetite poor relationships low concentration lack of sleep no interest in studies unable to follow routine Depression is a mood disorder which manifests in different ways for different people. Depressed individuals complain of emptiness and feel sad. They become pessimistic and engage in negative thinking. A feeling of hopelessness sets in and they isolate themselves. They become restless and keep away from usual activities. Depression may cause individuals to become irritable and lead to poor relationships with others. They may end up losing interest in activities they have enjoyed doing and even abandon their hobbies. Because of many changes and engagement in thinking, individuals with depression lack concentration capabilities, forget important details and become indecisive when making choices. Their sleep patterns changes wi th either long episodes of sleep or lack of sleep. Lack of appetite or augmented appetite is common in depressed individuals. Consequently, depressed individuals complain of headaches, digestive problems, pain, aches and cramps. The client has symptoms such as loss of concentration, loss of appetite, lack interest at school and normal functioning is affected. According to Barrett et al (2008) a care plan is significant in providing quality care to patient. It assists the nurse treat the patient according to needs. The purpose
Business law Essay Example | Topics and Well Written Essays - 2000 words - 2
Business law - Essay Example The company has grossly violated the contractual terms of the agreement they signed with Mark (Walsh, 2006, pg. 544). The grounds for Markââ¬â¢s dismissal are that he refused to accept orders from his boss. It is noteworthy that the two have a long history of misunderstanding and criticism of each otherââ¬â¢s leadership and professionalism. Whereas Mark accuses his boss for poor leadership and undue targeting with more work, Rebecca thinks that Mark is unprofessional in his attitude towards work (Walsh, 2006, pg. 544). Much as the company felt that they should dismiss Mark, they needed to follow due procedure provided for in the law and anchored in their contractual agreement. The claim that Mark shall use to win the case are many. First, Mark will need to prove that for the 12 years he worked for the company, he has never had a disciplinary issue and the misunderstanding between him and his boss are just based on dissenting opinion on how they perceive situations (Walsh, 2006, pg. 544). This is a valid reasoning because at every workplace, employees must not satisfy the perception of their bosses. Furthermore, the differences between Mark and his boss can better be resolved through conflict resolution mechanisms within the company, which were not even activated before his dismissal (Walsh, 2006, pg. 544). ... Therefore, when the company desires that Mark should work overtime, they should discuss and agreed how compensation for overtime work shall be done (Walsh 2006, pg. 212). The approach Rebecca gave Mark that he should remain behind and work overtime should have been done in a better way. There was supposed to be an agreement signed to dictate how any work that Mark does overtime shall be compensated. Furthermore, there is nowhere in the contract where Mark was to work overtime (Walsh, 2006, pg. 108). Whereas it was better for Mark to show respect for his boss, this was not going to be possible through forcing him to work overtime disregarding plans that he might have had for the evening. Thirdly, Mark shall argue against the procedure the company followed to dismiss him. Mark will show that the company violated his employment and contractual rights. The company is entitled to give Mark 12 weeksââ¬â¢ notice before they dismiss him according to their contractual agreement. Therefore, the company violated this agreement thus leading to wrongful dismissal (Korn and Sethi, 2011, pg. 8). While arguing this case, the mark shall need to prove that the wrongful dismissal has caused him several challenges. The dismissal has caused him to lose his source of income immediately putting him into dire financial problems. Furthermore, he has the rights to seek legal redress on this matter. Mark will need to prove that through the legal process he should be allowed to access the remedies he has. The remedies he has for a wrongful dismissal include reinstatement and compensation (Korn and Sethi, 2011, pg. 8). Therefore, this is a strong case against the company because disciplinary procedures do not form part of Markââ¬â¢s contractual agreement with the company.
Monday, August 26, 2019
Attempts to Repeal the Laws of Supply and Demand - The Market Strikes Assignment
Attempts to Repeal the Laws of Supply and Demand - The Market Strikes Back - Assignment Example Ultimately, the demand-supply coordinates are violated, hence shifting the curve principles outside the principle factors. The free market prices are fixed by the demand-supply laws; however when the law is not adhered to then this leads to what is known as cost distortion. While governments would impose price controls or create policies that would create crushing relationship between supply and demand, this would artificially distract the market mechanism. Hence, the cost dilemma would alter the relevance of the commodities and may lead to specific losses and out- of-the- market experiences. The marketââ¬â¢s response to this would be termed in a balanced experience. The price in such instance would not fall below a specific level, known as ââ¬Å"Price Floorââ¬â¢ and an attempt to repeal this would constitute to ââ¬Ëproduct vacuumââ¬â¢ and would create scarcity and eventually imbalances in demand-supply
Sunday, August 25, 2019
Critically evaluate the religious conflict in Northern Ireland using Essay
Critically evaluate the religious conflict in Northern Ireland using both contemporary and traditional sociological theories. Examine the ways in which the con - Essay Example The popular perception usually centres on such things as gang warfare, tribal disputes, or religious animosity or perhaps even an inclination for straight-forward mindless violence. As is so often the case, this turns out to be, if not completely misguided, at least a gross over-simplification of a complex human phenomenon. One of the main aims of this essay will be to illustrate not just how popular myths as to the causes of the Troubles in Northern Ireland are misconceived, but also how some of the more serious attempts to understand the conflict have suffered from a limited appreciation of the multiple factors involved. In order to pursue this goal, it is first necessary to identify the main historical precursors that led to the conflict and the various strategies that were engaged by way of resolution. We will then be in a better position to assess the different theoretical frameworks that have suggested a way forward and to ascertain how they might be applied to the political reality of Northern Ireland from the perspective of religion and secularisation. Even before England became a Protestant country, its brand of Catholicism was different to that of Ireland. Irish Catholicism was deemed to be idiosyncratic because it followed the northern Celtic tradition. So, though both countries were Catholic, differences had already begun to emerge in their respective religious identities. Henry II of England was the first to invade Ireland gaining control over the region around Dublin but the expansion of English influence did not occur until the 16th century with the reign of Elizabeth I. It was during this period that the Ulster clans allied themselves against the invading army. By the time of Elizabeth, however, England had already left the Roman Catholic Church. The break from Catholicism was essentially political and not doctrinal, the Anglican and Catholic services remaining almost identical. It was only after Henry VIII's death and the accession of Edward VI did the tendency towards Lutheran Protestantism begin. It was also during Eliz abeth's time, in face of the threat from the Catholic Spanish, that English nationalism became wedded to Protestantism. Eventually, Ulster came to be dominated by the English and Irish leaders sought sanctuary in Europe. Their lands were confiscated and given to colonists from England. As English foreign policy had come into conflict with those of Catholic Europe, Ireland became a convenient 'back door' to European enemies. To counter this problem a program of colonial settlement called the Plantation was embarked upon. Although English settlers were at first encouraged, they were reluctant to take up the invitation and it was the Scots from Galloway, who were already accustomed to travelling to Ulster, who took up the challenge. With the arrival of the Scottish Presbyterians, the native Irish were banished to peripheral lands. There was no deliberate policy of populating Ireland with Scottish Presbyterians as, like the Catholics, they were regarded as dissenters by James 1 of England (Clayton 1998). The counties of Antrim and Down, where Presbyterians were most numerous, did not form part of the Plantation but were
Saturday, August 24, 2019
Student enterprise leadership Essay Example | Topics and Well Written Essays - 1750 words
Student enterprise leadership - Essay Example sier to create the required platforms that boost the relationships with the rest of the students, and that step towards making a shift in the way other people relate to the group is vital. The afro-Caribbean society has to feel loved by the rest of the students who will assist in pushing the members to higher levels of interaction for the sake of meeting their general needs (Sheldon 2010: 162). The important thing as students is to grow each other and ensure that the steps made towards a better community at school all start from the realisation of a better people in the future. Incidentally, the goals noted within the school will assist in making it easier to lift the society higher while at the same time associating success to individuals rather than holding it back because it is not what people expected. The society is currently in disarray. The leadership is not working towards the wellbeing of al members. Most complain that the society is being held back by the fear that they could all succeed and make better choices towards generating greater motivation for the sake of all (Carr, Light & Woodhead 2014: 105). The society has not held any meeting to discuss its welfare for the past few months, and that has led to the discontent that could lead to further cracks in the group. A few people are holding the group back because they want their feelings and actions to be the main determinants of the whole group of more than 1200 students, while that could be disastrous because everyone has a different way of looking at things. The important thing is to straighten the way things are carried out in the society while making better choices that will boost the way people operate and interact within the society (Dunne 2013: 139). Importantly, people need to know that their thoughts, feelings and wellbeing count when their representatives go ahead and make choices on their behalf. This could be difficult to ascertain but the reasons for growth could be derailed by the lack
Friday, August 23, 2019
Sodom and Gomorrah Research Paper Example | Topics and Well Written Essays - 1250 words
Sodom and Gomorrah - Research Paper Example Bryant Wood and Steven Collins had different positions when it comes to the location of biblical cities Sodom and Gomorrah which existed during the time of Abraham. Bryant based his stance on the recent archaeological excavations conducted by Rast and Schaub in 1973 in a specific area in the so-called Cities of the Plain, in Es-Safi, found in the southern part of Bab edh-Dhra (Sodom). Based on the excavation, the presence of bitumen, or petroleum residue resembling that of asphalt, was found within the southern part of the Dead Sea. On one hand, a very assertive archaeologist Steven Collins had laid down strong points in his position disproving Woodââ¬â¢s theory that the southern part of the Dead Sea was indeed the location of the two cities. Collins strongly believed that Sodom existed in the eastern Jordan Disk, alongside other cities and towns that were logically arranged and mentioned in the bible basing on their relative sizes and proximity with each other. Sodom and Gomorrah, based on his interpretations of the text found in Genesis 13, were actually located in the northern part of the Dead Sea in the eastern part of the Jordan Disk. Date Each Scholar Uses for the Patriarchs Wood dates back his position on the matter way back during the Early Bronze period. Bab edh-Dhra (Sodom) had remnants of ashes from burnt houses possibly being theorized as indeed the raining of the black sulfur. In addition, the ancient Sodom excavation also revealed a cemetery consisting of the cities of the plain during the Early Bronze period.... o cities, which, accordingly, ââ¬Å"matched the detailed Genesis 13 geographical parameters.â⬠7 The Kikkar, or the Jordan Disk, housed four to five ancient cities that existed during the Middle Bronze Age that matched the descriptions in Genesis 13. Archaeological Evidence for Destruction from Both Sites A fellow from the Geological Institute of the Russian Academy of Sciences Vladimir Trifonov stated that the destruction of biblical cities Sodom and Gomorrah was a real disaster, citing the natural disaster as a volcanic eruption, and among its evidences were human bones buried in southwestern Syria.8 Woods has presented evidences in the destruction of both sites. Using the findings of Rast and Schaub, Woods stated that, following the end of the Early Bronze period, Bab edh-Dhra suffered from a major destruction.9 The evidence was: destruction of the northeast gate due to ââ¬Å"fire as indicated by charcoal, broken and fallen bricks, and areas of ash.â⬠10 In Numeira (Gomo rrah), the effects of the destruction were quite significant. Towers were burnt, human bones and skeletons excavated, and debris of ashes, mud bricks, and rocks were also found. Moreover, Collins had several evidences similar to what Woods had revealed, such as cemeteries burying human bones and skeleton, ashes, and mud bricks. In addition, Collins presented a simplistic approach in providing evidences to support his claims. He stated a simple analysis based on sheer logic and analysis of past events. ââ¬Å"No mental extrapolation needed,â⬠Collins said because obviously, the area (Bab edh-Dhra) was a ââ¬Å"wastelandâ⬠because ââ¬Å"Yahweh had burned up the Cities of the Plain in his fierce anger!â⬠11 Each Site Meets the Criteria for the Biblical Location of Sodom Collins describes the order that comes with the
Thursday, August 22, 2019
The end of the book Essay Example for Free
The end of the book Essay Mr and Mrs Birling are holding onto a pretence and are proud and do not want to be proven wrong. Unlike Sheila who has become humbled through this conversation in the evening.Ã After the family discover that the Inspector was a hoax, Sheila still does not believe he came to trick them; she thinks he came to teach the Birlings and Gerald a lesson about unselfishness and caring for others rather than themselves. She says that the facts are still the same, that the family were still very selfish and uncaring. Sheila is the character who has learnt the most. Her refusal to retake the engagement ring shows that she has matured at the end of the evening. She approaches Gerald in a different manner, as she now understands that she doesnt know Gerald properly, the way she should. She has to start all over again to get to know him. She realises that she and Gerald must be honest with each other if theres to be any relationship between them. She says, You and I arent the same people who sat down to dinner here. Wed have to start all over again, getting to know each other There could be many explanations for why Sheila Birling responding to the Inspectors and why her father Mr Birling did not. Sheila reacted very positively and understood the Inspector because the Inspector was asking at her lever; a level that she would understand.Ã Sheila is more of a sensitive character and is very vulnerable; someone can very easily make her change her views. Since she is still young, and she is not set in her ways, she has not yet created her own philosophies and ideas as her father has; she can be influenced by the opinions of other, especially as this Inspector had an imposing presence and also used very emotional tactics to convey his message.Ã As proven at the end of the play, the Inspector was in reality not an Inspector. The author leaves us in suspense as to who this may be.Ã I believe, Mr Goole could be a socialist who has been studying the case of Eva Smith for many years and now realizes all the trouble she has gone through, decides to teach the Birlings a lesson, as to show them how selfish they are. He could also be a prophetic character from the unreal world, like for example, an angel or a fairy come on behalf of the poor oppressed young Eva, again solely to teach the family a lesson.Ã Mr Goole could also be a friend or relative of Eva Smith who cares about Eva and is very upset and angry about how she has been treated, therefore comes to avenge her oppressors in some way.Ã He could be some sort of prophet or messenger come from God to avenge the poor girl and to teach the Birlings something important. He could be a polite Inspector from another district who came to work on the case.Ã J.B. Priestley is a sociologist and in the play, the Inspector expounds many socialist ideas about having a fair world, etc. Therefore, the Inspector is representing Mr Priestley as a sociologist to convey his message to viewers.Ã The Inspectors voice is also the authors voice; all the authors ideas and philosophies are portrayed as correct with the help of the Inspector and Mr Birling, who is a capitalist and proven wrong at the end of the book.
Wednesday, August 21, 2019
Human sexuality Essay Example for Free
Human sexuality Essay She was barely eight years old when together with seven of her age mates ,she was handed over to a traditional circumciser who took them through the painful process of FGM. it has been many years since ,and she has accomplished so much in life, but the incident remains fresh in her mind. The old woman who took them through the process was going blind, she says, and three of the eight who underwent the procedure died due to excessive bleeding. One of them was her very close friend. Luckily for her, the bleeding was not too much and she had a savior at hand. Her father, who was a policeman, took her to a hospital in Garissa using a police land rover. This was the traumatizing experience that nominated Member of Parliament, Sophia Abdi Noor went through when her mother blessed her to undergo the rite of passage that would cleanse her and make her acceptable for marriage according to tradition. Never before in history of the august house had a member used her own life experience to move debate as Ms.à Sophia did when supporting the bill to outlaw female genital mutilation. Female genital mutilation is the term used for operations or removal of all or just part of the external parts of female genitilia. This practice has for a long time come under increasingly intense international scrutiny from the news media, feminist and human rights organizations. The main reasons for continuation of FGM are firstly, as a rite of passage from girlhood to womanhood; a circumcised woman is considered mature, obedient and aware of her role in the family and society. Secondly, FGM is perpetuated as a means of reducing sexual desire of girls and women, thereby curbing sexual activity before and ensuring fidelity within marriage. Although opposition to female ââ¬Ëcircumcisionââ¬â¢ has been articulated throughout the twentieth century, starting with missionaries and colonial administrators, the current resurgence of indignation was ignited in part by activists at conferences honoring the United Nations Decade for women(1975-1985). (Shell-Duncan. B,Hernland-Y;pg 23) The practice of circumcising women has very deep roots that touch all aspects of the cultures that continue to inflict it upon their girls. However,it still remains to be a practice that violates the human rights of affected women in a moral and ethical sense because it generates psychological torture, low self-esteem, tampers with a womanââ¬â¢s sexuality and is a health hazard. Psychological torture The pain inflicted by F. G. M does not stop with the initial procedure, but often continues as an ongoing torture throughout a womanââ¬â¢s life. Intense pain and hemorrhage experienced during the procedure can lead to shock. A 1985 Kenyan study found that nearly 97% of the 269 women interviewed experienced intense pain during and after F. G.à M and more than 13% went into shock. According to WHO, It is self-evident that any form of surgical interference in the highly sensitive genital organs constitutes a serious threat to the woman, and that the painful operation is a source of major physical as well as psychological trauma. The extent and nature of the immediate and long-term mental disturbances will depend on the girlââ¬â¢s inner defences, the prevailing psychological environment, and a host of other factors. The family no doubt does its best to mitigate the painful effects of the operation; nonetheless, they necessarily undergo overwhelming experiences. Even before the operation, the threat of ââ¬Ëcuttingââ¬â¢ and fear provoking situation may disturb the mental state of the child to the degree that it causes worry, anxiety, sleeplessness, nightmares or panic. As anticipating precautions against these anxieties the family commonly uses various forms of traditional magi co-religious practice such as fumigation, or the wearing of amulets. On a religious perspective, the scripture prescribes that special efforts be made to care for those who are most vulnerable. (Deut 10:17-19,Ps 82:3,4; Ps24:11,12;Luke 1:52-54) Jesus taught that children should be loved and protected. Therefore,the genital mutilation of young girls violates the biblical mandate to safeguard children and protect them from harm and abuse Tampers with a womanââ¬â¢s sexuality. Sexual intercourse can only take place after opening the infibulation, through surgery or penetrative sexual intercourse. Consequently, intercourse is frequently painful during the first weeks after initiation. Although it is difficult to verify reports or womenââ¬â¢s sexual experiences, physical complications from FGM often impede sexual enjoyment. FGM destroys much or all of the vulva nerve endings, delaying arousal or impairing orgasm. Lacerations loss of skin elasticity, or development of neuron (a tumor or mass growing from a nerve) can lead to painful intercourse. In a 1993 Kenyan study, 5% of women interviewed experienced painful intercourse while 9. 3% of them reported having difficult or impossible penetration, and that many of the married ones only accepted it only as a duty. Scripture celebrates the divinely ordained gift of sexual intimacy within marriage (Eccl9. 9;Prov 5:18,19). The practice of female genital mutilation should be renounced because it threatens the creatorââ¬â¢s design for the experience of joyful sexuality by married couples. For married couples, the gift of sexual union may be further blessed by the birth of children (Prov 31:28). The fact that successful childbirth is threatened by FGM is additional grounds for opposition to this practice. Health hazard. In October 1994, as a response to the call to Global Action,UNICEF issued an executive directive declaring that FGM is a health hazard to children and violation of their human rights. FGM in any form should not be practiced by health professionals in any setting including hospitals or other health establishments. Unnecessary oddly mutilation cannot be condoned by health providers. FGM is harmful to the health of women and girls and violates their basic human rights and medicalization of the procedure does not eliminate this harm. On the contrary, it reinforces the continuation of the practice by seeming to legitimize it. Health practitioners should provide all necessary care and counseling for complications that may arise as a result. Group circumcision, where the same unsterilized instrument is used on several girls at a time, repeat cutting and stitching increases risk of HIV infection. The Bible presents the goodness of Godââ¬â¢s creation, including the creation of human beings (Gen 1:31; Ps 139:13, 14). God is the source and sustainer of human life (Job 33:4; john 1:3, 4). He calls for preservation of human life and holds humanity accountable for its destruction(Gen 9:5,6;Ex20:13,Jer 7:3-34). The human body is the ââ¬Å"the temple of the Holy Spirit,â⬠and followers of God are urged to care for and preserve their bodies, including the Creatorââ¬â¢s gift of sexuality, as a spiritual responsibility (1cor6:15-19). Because FGM is harmful to health, threatening to life, and injurious to sexual function, it is incompatible with the will of God. Having discussed the side effects that FGM pauses to victims, various communities have come up with measures to fight this procedure, an alternative rite of passage in the abandonment of FGM is used. It involves a four-step procedure Preparation Seminars for both parents and initiates are encouraged. The topics will include side effects of female circumcision, and get prepared to attend a residential seminar to elaborate on what the alternative procedure entails. Actual Circumcision In the alternative Rite of passage, actual circumcision should be stopped since we have learnt that it is not necessary to make a woman an adult nor mature. The side effects of F. C both short and long terms are to be avoided if actual circumcision is not performed. Parents can select a teacher and trainer, for their daughter who will accompany her to the residential centre for an alternative rite of passage seminar. Seclusion. For this the girls will attend a residential seminar for one week away from home. The initiate will be accompanied with their teacher and trainer. Women both circumcised and un circumcised from the community will facilitate during the seminar. Additional topics-AIDS, STIââ¬â¢s, simple hygiene and great women in the Bible, in community and in Kenya. Rites and rituals will be optional. Girls of circumcision age are between six and twelve years old. For the purpose of effective learning, the girls will be divided into two groups; girls between six and nine, ten and twelve. Graduation Graduation is expected to be brief and colourful. Songs, drama, plays and poems will be encouraged. Parents, community leaders, politicians and government officials will be invited to attend to witness the graduation of whole girls. Certificates of graduation will be awarded and prayers, blessings conducted. Exchange of gifts for newly graduated girls will be carried out and finally the graduates will be handed over to the community,chief,church elders and clan elders. Since itââ¬â¢s an annual event, committees are to b e established to plan for the following year.
Tuesday, August 20, 2019
Strength Quests Creating My Future English Literature Essay
Strength Quests Creating My Future English Literature Essay Every person in this world has a set of themes that makes them who they are. Whether you choose to agree with the themes or strengths is entirely up to you. The fact of the matter is your life consists of these qualities. When I first looked at my five signature themes via Strengths Quest, I was unsure if some of the themes actually fit me. I saw some qualities in those themes that might fit me but the rest of the qualities I thought were nothing like me. It was not until I sat down and really thought to myself, maybe theyre right. My whole life flashed before my eyes. Who was I? I never really knew who exactly I was. I mean I had an assumption, but never really thought or cared enough about what my main strengths were. The program picked out five main themes for me, which were: futuristic, belief, adaptability, input and command. These were five broad themes that described my goals, my strengths and everything else inside my head. This described me. It is very important that I truly come to understand what each of these five quests mean to me because eventually I will need to use these in the future for a countless number of reasons that include relationships, friendships and my career. The career I want to pursue in my life is a history professor. I want to teach college students the last few hundred years of U.S. history. The objective of this paper is to explain how I am going to use these five quests towards my teaching career and the rest of my future because how I interpret these strengths will greatly affect the outcome of my life. It is my goal to understand me. Belief The most important strength that came about me was belief. To myself this is the most important aspect in my life and I truly agree with the fact that the program thinks its one of my main quests. It describes belief as having certain core values that are enduring. It also says it causes you to be family oriented, altruistic and even spiritual. (www.strengthquest.com). All of the above is full of so much truth. Out of those I really want to talk about my spiritual belief. I am a Christian and am very proud of it. God is the most important aspect in my life. In whatever I do in my future, I want to reflect my religion. This includes my future job. I want to show people how Christianity and peoples beliefs effected how our country was formed. Most people say their spiritual beliefs bring them closer to loved ones and they help them to solve problems in their life (Walsh, 2010). I truly believe that my belief and religion will help me solve my main personal problems. The results say tha t consistency is the foundation for all your relationships. My life is full of ups and downs, if I am not consistent with it. If I stop acting like a good Christian, I fall away from God. If I stop being good to my girlfriend, our relationship starts to crumble. These are many reasons why this one strength to me is the most important of them all. It affects my everyday life and will be the number one thing in my future even when I am dead. I know religion has had such a huge influence on this planets history and I want to tell the all the people about it and even relate it to how it influences todays society. This is how I will be able to relate belief into my future. Futuristic is another strength that came up and in a huge way, supports how I feel on life. No matter how much I dont want to admit it, I am always looking towards the future. Im not saying its a bad thing, I just sometimes think too far ahead. I have my future planned out in my head, not in black in white but in full color, almost like a painting on a wall. Its sort of funny because its written that futuristic people tend to have people look to them to describe their visions.(www.strengthquest.com) This happens to me all the time as people always want me to describe my strange, detailed descriptions of my future. People always tend to cling to me and follow what I want to do, because they realize that my thoughts are as real as it gets. The world has the resources to address its challenges (Docksai, 2010). What I get from this is, the world has the tools for me to succeed so I need to use them. Later on in my life, being futuristic can only be thought of as successful. It is said th at everything in life is considered the future and if that is true, how can I go wrong? If I am always looking towards my future, planning towards my future, and preparing for the future, nothing can stop me from doing what I want to do. Whether or not I like the fact that I am futuristic I have to embrace it. The more I think about it, the more I see it as an important strength for my future. Go figure. Command There was a strength that made the top five that I didnt necessarily agree with at first. And that was command. I never was the one to take charge or to lead other people. However I started looking into it more and it said things like you show no discomfort with imposing your views on others. I realized I really dont, and I looked even farther down and realized I really do and wouldnt mind taking command in a lot of situations. I always feel that if I get an opinion set in my mind, I have to share it with everyone around me. As time goes on, I found that your speech and actions will say a lot about you and how you treat others (Rivera, 2009). This is the honest to god truth. You can tell what a person is like based on what they do and the way they talk. Having command as a part of your self-being can never be a bad thing in my eyes. It shows you have initiative and are ready to take the next big leap. When looking for a teaching job, this can be a huge deciding factor whether you get the job. Whenever someone around me is in command, I always look up to them. I look up to them as being special or I think highly of them. People really do look up to people with command. This is what I want in my life because I want to be regarded in a special manner and be treated differently than my peers because it shows that people who have take command, gain much more respect. Adaptability Adaptability is a very important way of thinking. Basically, you live in the moment. Honestly, this ties in a little with futuristic. Thats why I wasnt surprised when this showed up on the list. Youre not seeing the future as a fixed destination but a place you create with the choices you make in current times. The biggest aspect that adaptability affects in your life is stress. Stress, in my mind, is ranked as one of the top killers among humans in the world. The way it affects the brain is terrifying. A lot of times when people worry about the choices they are going to make in the future, it tends to stress them out and worries them. If you were to just focus on the decisions you have to make now, the present times and the future will not be such a worry. Its always good to look towards the future, but dont worry about your decision making for your future right now, worry about your decision making for this time period. A month or two ago, I was somewhat worried about which college s were hiring history professors, which college would give me the best education to major in history and so forth. Then I realized, things will work out as long as I just focus on the schooling Im getting now and just taking my time. I became a much happier person when I finally discovered how to fully embrace adaptability. Input It is to my understanding that everyone in life has something that they collect, whether it is a certain item, words, facts or thoughts. This is what is called having input. I am inquisitive. The reason I collect the things I do is because it is interesting to me. I have many things in my life that I collect, which include things like memories, music, and photographs. Do I keep a lot of the things that I collect because I am too afraid to throw them away or let them go? That could be true, but I have this feeling in the back of my ahead that one day these things might become valuable one day but they are still valuable to me right now. A big reason why I keep some of my world war II memorabilia and not sell it is because one day I could possibly bring these into my classroom when were studying about the Germans and their equipment during WWII. I can tell you that when I look in the through my old wooden chest that I do revisit the event or evening, recalling the birthday party or the carnival ride (Greenman, 2005). I love this quote because the same goes for me. When I look back at everything I collected, for the most part I can remember the story that goes along with it. Later on in life, they could really come in handy. For example, those photographs that I could never just give or throw away could be sought after by a huge graphic designing company for a commercial or a billboard. You really just dont know what the things you collect mean to others. What I do collect I do because it gives me a special feeling that reminds me of my childhood and gives me a sort of fresh feeling. Having input has helped me save some of my precious items that I really could use to show examples in my future classroom and I plan on continuing to use the theme to help me collect materials for my future classes. Conclusion When I was first asked to take the test that would decide my five Strength Quests, I cannot lie, I was skeptical. I thought it was just going to be another one of those tests that tried to figure out who I was and would not have any sort of effect on me. Never did I think that self realization would come into play and a review of my whole life come crashing down. The test really did explain me on a piece of paper printed out. I must have looked at the results over nine thousand times. Every single strength described who I was and gave me a new sense of how to portray my future. With these being my strengths, the smartest thing I can do is to use them to my best ability and be the best professor I can be. This world needs to be ready for the next great history professor.
Londonstani by Gautam Malkani and Oscar in A Brief Wondrous Life of Osc
According to James Baldwin, language connects one to or divorces one from society (454). It causes the desire to be accepted by both the private world and the public world. However, acceptance cannot be achieved when both private identity and public identity are displayed at the same time. The previous statement results in complete isolation by neither displaying oneââ¬â¢s private identity nor conforming to public identity. Another consequence of that statement is ultimate conformity by suppressing oneââ¬â¢s private identity and true self. In the case of the protagonist in ââ¬Å"Londonstaniâ⬠by Gautam Malkani and Oscar in ââ¬Å"A Brief Wondrous Life of Oscar Waoâ⬠by Junot Dà az, their languageââ¬âverbal and behavioralââ¬âreveals their isolation and conformity within their communities. Oscar de Leà ³n, the protagonist in ââ¬Å"A Brief Wondrous Life of Oscar Waoâ⬠, is isolated from his community because of his behavior that he neither proudly displays nor changes to meet societyââ¬â¢s wants. Oscar comes from a very influential Dominican family. In his community, Dominican men are typically smooth talking, naturally social, and ââ¬Å"woman-crazyâ⬠men. They rarely encounter a problem having to do with women or fitting in. Oscar, however, does not fit the generalization for Dominican men. He is more intellectually active than physically or sexually active. He stays in his room watching ââ¬Å"Doctor whoâ⬠ââ¬âhis favorite science fiction showââ¬â and writing journal entries as opposed to chasing girls. He does not suppress his actions and neither does he change them. In his community, such behavior constitutes him as an anomaly to Dominican behavior and isolates him from those who follow the typical Dominican standard. Oscar further shows his isolation through his be... ...goes to say that each language will very well have their own public identity which will be considered a private identity to anyone who does not speak the language. When choosing to have private identity, one must realize that the public will rarely accept it. Thus, one must be willing to accept the cost of choosing such a lifestyleââ¬âisolation. Likewise, when choosing public identity, one must give up who they truly are in order to fully conform to what the public expects. As seen through the lives of Oscar and Jas, private identity and public identity will never coexist. Works Cited Dà az, Junot. "The Brief Wondrous Life of Oscar Wao." Rotten English: a literary anthology. By Dohra Ahmad. New York: W.W. Norton & Co., 2007. Malkani, Gautam. Londonstani. Rotten English: a literary anthology. By Dohra Ahmad New York: W.W. Norton & Co., 2007.
Monday, August 19, 2019
Cicero Essay -- History
Cicero Born Marcus Tullius Cicero in Arpinum (Italy) in 106 BC, he became a writer, statesman, orator and philosopher. He loved politics and he wrote only when he could not participate in government. He had a motto which he constantly strived for: to always be the best and over top the rest. Cicero had a high political career in Rome for that time as winning elections were almost always exclusively controlled by a group of wealthy aristocratic families. Ciceroââ¬â¢s family was not one of them. Lacking this advantage there were essentially only two career options open to him; a military career, he was no soldier and hated war, or a career in law. He prepared for this by studying jurisprudence, rhetoric and philosophy. Then he began taking part in legal cases could lead to a career in law and did lead to political success. He proved to be excellent orator and lawyer and a shrewd politician. He was elected to each of the principal Roman offices on his first try at the earliest legal age and was now a member of the Roman senate but could only offer advice. Advice that would almost always be followed. But the Roman government was not a democracy but more of an oligarchy with only a few men wielding all economic and political power. During his term as consul in 63BC he was responsible for exposing the conspiracy of Catiline. Catiline was a plan to take over the Roman state by force. Cicero had the five conspirators put to death without trial. He became proud of this as...
Sunday, August 18, 2019
Essay --
1. One of the main questions addressed is; why do plants choose rhizobia with nitrogen fixing strains (as nitrogen is metabolically costly) over plants with non-fixing strains that can also lead to nodulated plant (Gubry-Rangin et al, 2010). It should be noted that strains with different fixing levels have been reported in populations of rhizobia and when picking a rhizobium a plant must take into consideration its symbiotic efficacy, as rhizobia cannot be vertically transmitted. 2. The test hypothesis was that there existed partner choice and sanction in the plant-bacteria symbiotic relationship of the Medicago truncatula-Sinorhizobium meliloti. 3. Figure number What method gave these data? What do these data show? 1a) The biomass was calculated by taking counting the number of nodules each plant produced and taking the shoot of each plant, letting in dry for 48h and then weighing it. It is shown that the black color or the strain STM 5480 is more efficient in nitrogen fixing than the white color or STM 5472 strain in the singe-inoculation assay. It is also seen that the biomass...
Saturday, August 17, 2019
How to Treat Violent Young Offenders
How to Treat Violent Young Offenders A common assumption about young people who commit violent crimes is that they are simply born evil and that nothing good can come of their lives. From this perspective, the only solution is to punish these young offenders by locking them up, either in prison or in a place for teenagers designed to make their lives as miserable as possible. Such an approach suggests that young people who hurt or kill others are untreatable. It also suggests that more prisons must be built to make our communities safe. This assumption, however, is a false one.Research shows that violent young offenders can be treated and reformed. In addition, it shows that when young people fail to receive treatment,it does more damage than good. For example, John Hubnerââ¬â¢s(2005) book, Last Chance in Texas: The Redemption of Criminal Youth, describes how experimental treatments at the Giddings State School in Texas can change the lives of violent young offenders for the bette r. Giddings State School is a facility run by the Texas Youth Commission for those who have not only broken the law in Texas, but who are also considered to be ââ¬Å"the worst of the worstâ⬠(p. viii). This means that Giddings houses offenders who have committed crimes that involve weapons, serious injury, abuse, torture, and, in some cases, death (p. xx). For this reason, readers of Hubnerââ¬â¢sbook might think that such young people cannot be redeemed. However, as Hubner (2005) shows throughout the book, the therapists, corrections officers, administration, teachers, and coaches who work at Giddings are committed to changing the overall outlook of the young people who are sent to the facility.Hubner describes how the students, as they are called, are ââ¬Å"resocialized,â⬠which means that students process their feelings and learn empathy in some unusual ways (p. xxi). Students who conform to the rules of Giddings earn the right to participate in the Capitol Offender s Group, which asks students to tell their life stories, their crime stories, and to act out scenes of their lives and crimes in role playing. Hubnershows how these techniques help save the lives of young people who came from violence and, as a result, led a life of violence.For example, in Chapter 12, ââ¬Å"I Earned Myself Some Distance from Myself,â⬠Hubnerprovides the reader with the case history of Candace, one of the female students at Giddings. According to Hubner, Candace lived for fourteen years in a family that struggled with drug addiction, violence, and sexual abuse. Candace turned to a life of crime to escape. Hubner writes about how she robbed stores with another youth named Derrick and took the money to feed her own addictions.While Candace never shot or physically hurt anyone during her robberies, the drugs and the stories she told herself about why she was committing her crimes have left her mentally unstable. Hubner(2005) observes that she often commits ââ¬Å "thinking errorsâ⬠in which she blames others for her own actions (p. 240). With this kind of history, most readers might assume that there is no hope for an offender like Candace. However, as the chapter reaches its end, the reader discovers that, while in Giddings, Candace has become a decent student, an independent thinker, a track star, and has a life plan that seems, for the most part, like it could work.Hubner(2005) concludes by relating that Candace is freed from the Giddings School and, while she encountered some problems after released, she is doing fine with two of her children, living with her foster parents in West Texas. While Hubnerââ¬â¢s(2005) book describes how violent young offenders in Texas can be rehabilitated, another source explains what can happen when youth are not offered treatment for their problems. Natalie Valios (2006), for example, wrote ââ¬Å"No Wonder Heââ¬â¢s Distressed,â⬠a short article that appeared in the trade journal called Com munity Care.In her article, Valiosreports onteenagers who break the law in Englandand who stay in ââ¬Å"Young Offender Institutionsâ⬠(p. 30). While England is certainly not Texas, and is not even in the United States, her article still overlaps with some of ideas found in Hubner (2005). Valios(2006) begins her article by providing her readers with information about the large number of violent young offenders who are locked up in England, even though they have been diagnosed with a serious mental illness. She turns to the case of a young man named Robert Stewart, a violent racist ho was serving time ina facility with an Asian teenager named ZahidMubarek. Valios(2006) summarizes a report that explains how Stewart killed Mubarek. She argues that there was plenty of evidence that Stewart was severely mentally ill, but that no psychiatric programs were available to treat his condition. As a result, Mubarekneedlessly died. Valios (2006) poses a good question: ââ¬Å"How should we h andle young people who are severely unwell but who have committed serious offenses? â⬠(p. 31). She answers this question by advocating for better psychiatric evaluation and treatment of violent youth.Valios(2006) concludes her article by quoting from prison reformers and other experts who also want there to be separate facilities in England for violent offenders who are mentally ill and those who are serving time. While Hubner(2005) argues for the benefits of resocialization and Valios(2006) argues for the benefits of medication, both demonstrate that more can be done to treat youth who have broken the law. And even though the authors look at cases from two different countries, both write about how treatment is often a matter of life or death.Taken together, the two authors present evidence that, with more attention given to the details of a young offenderââ¬â¢s life, institutions and facilities can do more than simply lock bodies in cages and throw away the key. References Hubner, John. (2005). Last Chance in Texas: The Redemption of Criminal Youth. New York: Random House. Print. Valios, Natalie. (2006,à July). ââ¬Å"No Wonder He's Distressed. â⬠à Community Care,(1631),à 30-31. Retrieved October 20, 2010, from ABI/INFORM Trade ; Industry. (Document ID:à 1083442291).
Friday, August 16, 2019
A Research Proposal on the Perceptions of 12th Grade Students
For a significant number of years, Nigeria has been facing alarming forms of malpractices that is being perpetuated in the conduct of examinations at almost all levels of its educational institutions. In effect of this, credibility in certification exams has been declining significantly.According to Fagbemi (1998) government functionalities, school authorities, invigilators, examiners, parents and students are all seen to be perpetrators of such a malpractice (p.13).In effect of this, examination malpractice in the country have paved the way for a significant percentage of the Nigerian population, most especially among the sophisticated part of the social strata to question papers from examination bodies or bank officials wherein question papers have been provided to them for safe keeping (Balogun 1999, p. 110).The act of education malpractice in Nigeria becomes more complicated as some parents were reportedly purchasing question papers from examination bodies or bank officials. Othe r than this, multiple registrations of candidates are also seen; and these incidences go as far as female examinees inserting their pictures in their examination scripts with self-addressed envelopes, implying a willing invitation from examiners (Ene and Ursula, 1998, p. 15-18).Syndicates have also been capitalizing in the practice as there have been special centers which are reported to write the examination for candidates themselves through coordination of various officials from exam bodiesââ¬â¢ with the help of corrupt school administrators.Some students also pay huge amounts of money to school administrators and examination officers just to allow them cheat in the examination hall (Fagbemi, 1998, p.16).A number of private schools as well have been reported to sponsor examination malpractice in order to attain a high percentage pass at credit level exams such as the Nigerian Senior Secondary School Examination (SSCE) and Junior School certificate Examination (JSCE) (Balogun 19 99, p.111).In effect of these malpractices the Joint Admissions and Matriculation Board (JAMB) introduced a number of changes in the question numerations varying for every candidate, which in effect turned out to low examination results within the University Matriculation Examination (UME); albeit, another turn-around was devised by syndicates, hence paving the way for the JAMB examination to be unreliable as well (Fagbemi, 1998, p. 14).Examination malpractice in the country has already reached a significant percentage.For instance, the University of Abuja already had 41 out of 44 students expelled in September of last year due to examination offenses. In 2007 as well, 232 individuals were already blacklisted due to their participation for the leakage in the exam that was organized by National Examination Council (NECO), West African Examinations Council (WAEC) Joint Admissions and Matriculation Board (JAMB), National Business and Technical Education Board (NABTEB) and National Teac hers Institute (NTI).These individuals were school principals, supervisors, invigilators and examiners (Balogun 1999, p.12). In the same year on the month of February, the federal government of Nigeria had announced that 324 schools were already closed and would no longer serve as centers for public examinations due to documented incidence of malpractice as well (Ene and Ursula, 1998, p. 20).Purpose of the ResearchThe purpose of the research is to provide detailed information as to the malpractice of Nigerian educators, students, government officials and parents that paved the way for the perpetration of cheating within national certification exams; and at the same time provide alternatives based on the principles of effective educational leadership in order to improve the disposition of educational institutions in Nigeria.The study will be focusing on the inconsistencies of government policies that paved the way to the difficulty of implementing a sound program promoting honesty am ong certification exams. The study will also be focusing on both internal and external factors that cause malpractice.For instance, the issue of the non-implementation of educational policies for educators that supposedly can bring higher morale among educators and consequently financial stability that would somehow lessen their inclination to be bribed or conduct various malpractices in exams will be discussed.The lack of employee motivation and weak accountability for educational leadership will be discussed, while external factors such as teacher shortages and corruption will also be presented (Sachs, et.al., 2004, p. 11-12).The decline of morale of educators, the continuous brain drain phenomenon in the country or the flight of talented Nigerians to other countries, the role of poverty, the ill-equipped libraries, violence, cultism, and the explosion of student enrolment will also be presented.Forms of examination malpractices will be presented as well; together with the individ uals that are often involved such as parents, teachers, students, government officials and institutions (Aina, 1993; Bunza, 1993).After all of these factors are expounded, the role of educational leadership such as transformative education will be presented (Obikeze, 2003). The research will show that through the role of transformative education or a process of remolding or reconfiguration of the existing state of affairs, the educational paradigm of Nigeria will be changed.In addition, the study will also present the role of refocusing and re-energizing of the institutional framework of education that will pave the way for more competitive educators, intelligent, honest and competitive students, honest and government and non-government institutions, together with the students' respective families (Obikeze, 2003).For the purpose of this research, the study will also be elaborating of Nwagwu's (1998) critical areas of reform in secondary education such as quality of primary school te achers relative to the student ratio; the secondary school curriculum, together with the facilities and materials that are being used.Time utilization and management of the aforementioned, backed with discipline and character formation among students, and finally other material factors that could help in improving the learning dynamics of students such as boarding houses, recreational facilities and various type of scholarships and arrangements (Nwagwu, 1998, pp.10-21).à The role of decentralization is also vital in terms of educational development and will be presented in the research as part of educational leadership theoretical background.Decentralization will pave the way for the privatization of state-run activities that will involve the use of performance assessments and results-based management as a means to exert state influence while still allowing various areas vital for decision making (UNESCO, 2006). Ã
Thursday, August 15, 2019
The Evolution of Indian Accounting Standards: Its History and Current Status with Regard to International Financial Reporting Standards
1. Introduction Propelled by globalization, world attention today is centered on two emerging market economies, India and China. China's managed liberalization has allowed it to achieve more rapid growth and has attracted a larger portion of direct foreign investment. India, with its messy democracy and nod to individualism in recent times promises a more exciting market environment with greater potential for future growth. The liberalization of the Indian economy since 1991 has exposed Indian firms to foreign competition and foreign investment. As a result, the information needs required by both managers and investors have changed. A first step in this process is the demand for transparency in the financial reporting. This transparency is rapidly occurring in India as the country catapults into becoming a major economic power propelled on by the combined forces of the technological revolution, the opening up of its borders and the privatization of many infrastructure industries such as transportation and communication. This paper addresses the adoption and applicability of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS), issued by the International Accounting Standards Board (IASB) to India. 3 Specifically, the paper highlights some major areas where the country lacked harmonization with IAS in 1993 and the rapid congruence with IAS in the decade that followed. The attempt to achieve congruence with IAS appears to be more a by-product of the country's rapid economic growth rather than its catalyst. However, continued growth and the attraction of foreign capital to domestic ventures will depend on the transparency of the financial dealings. The Institute of the Chartered Accountants of India, (ICAI), India's standard setting body, is increasingly attempting to provide this transparency by revisions and additions to accounting standards, and by Exposure Drafts which aim to bring India more in line with International Financial Reporting Standards. The focus of this paper is on the evolution of these Indian Accounting Standards. 2. Literature review In order to effectively review the literature with regards to harmonization of accounting standards in general, it is deemed appropriate to first examine the International Accounting Standards Board's (IASB) position, reasons for harmonization, and recent efforts towards this goal. Epstein and Mirza (1997) define the IASB's goals as first, to promote the acceptance of proposed accounting standards across the world; and second, to continue improvement in the harmonization of accounting standards, regulations, and procedures. As of 1990, sixteen countries had achieved 100% conformance with the thirty IAS that existed at the time, and seven developing countries such as Pakistan and Malaysia had adopted IAS fully as their own national standards (Gernon, Purvis, & Diamond, 1990). As of October 2007, a total of seventy-three countries have made IFRS a requirement for reporting for domestic listed companies. Despite this seemingly widespread acceptance, some research suspects the irrelevance or inapplicability of common standards in certain national environments ([Larson and Kenny, 1996], [Larson and Kenny, 1995, Summer] and [Fechner and Kilgore, 1994]). Based on their research, Larson and Kenny (1996) conclude that the adoption of IAS depend on a country's economic development theory, and its proposed level of adoption of the IAS. They also find no support for the hypothesis that there is a positive correlation between adoption of IAS and level of economic growth, and between adoption of IAS and level of equity market development (Larson & Kenny, 1995). In a panel discussion of policy setters concerning harmonization of accounting standards in 1990, several panel members noted that harmonization of accounting standards may not be appropriate or cost effective. They suggested large, multinational companies around the globe had the abilities and the funds to cope with lack of harmonization. As a result, they perceived a lack of incentive for preparers and users to harmonize accounting standards (Gernon et al. , 1990). The largest obstacle hindering the harmonization of accounting standards is national culture, especially in developing countries. Riahi-Belkaoui (1995) researched the required accounting standards across thirty-three national stock exchanges and found that accounting disclosure is significantly affected by the cultural dimensions of power distance, individualism, and uncertainty avoidance studied by Geert Hofstede. In particular, Riahi-Belkaoui (1995) found that in ââ¬Å"societies in which people accept a hierarchical order in which everyone occupies a place that needs no justificationâ⬠¦Ã¢â¬ people are ââ¬Å"expected to take care of themselves and their immediate families onlyâ⬠¦. As a result, these societies are ââ¬Å"tolerant of ambiguity and have strong conditions for extended disclosure requirements of stock exchangesâ⬠(p. 124). Hence, disclosure requirements of stock exchanges of certain developing nations were more extensive than that nation's general financial reporting standards. This is a major point in the case of India, whose stock exchange, for example, required a statement of c ash flows long before its general standard ââ¬â setting body did in 2000. Also, since 2002, consolidated financial statements have been required by the Securities Exchange Board of India, while the Accounting Standards Board (ASB) of the Institute of Chartered Accountants of India (ICAI) only provides some loose guidelines to date (Deloitte, 2007). Along this same vein, other researchers suggest the influence of many external factors on the development of accounting standards such as cultural factors, the external environment, and the institutional structure ([Fechner and Kilgore, 1994] and [Doupnik and Salter, 1995]). According to this research, these varying effects on accounting standard ââ¬â setting are significant, and along with varying legal systems, are found to be major determinants which cause conflict in setting accounting standards (Doupnik & Salter, 1995). Fechner and Kilgore (1994) have proposed a modified general framework to assess the extent to which economic factors, cultural factors, and the accounting subculture (uniformity, professionalism, conservatism, and secrecy), directly or indirectly affect accounting practice. In spite of opinions, conflicts and hindrances to the contrary, there is abundant support in favor of international accounting harmonization and for the adoption of IAS in the literature ([Epstein and Mirza, 1997], [Graham and Wang, 1995], [Wyatt, 1992, Spring] and [Gernon et al. , 1990]). For example, Gernon et al. (1990) point out that the benefits of harmonization range from better decision making within a firm with respect to asset allocation, to improving the efficiency of capital markets, and increasing competitiveness among firms within and across national boundaries irrespective of a country's stage of development. Complementing this argument, Riahi-Belkaoui (1994), notes that accounting standard harmonization is crucial to a developing country which needs outside capital or foreign loans as potential investors and creditors often rely on these financial statements in making decisions such as allocation of capital. Furthermore, he points out that harmonization is often mistaken for ââ¬Å"complete standardizationâ⬠(1994) whereas harmonization recognizes the specific needs of each country. Therefore, he suggests the first step in harmonization should be to recognize certain country ââ¬â specific issues, and to reconcile them with the objectives of other countries. The second step should be then to ââ¬Å"correct or eliminate some of these barriers in order to achieve an acceptable degree of harmonization. â⬠As a starting point, the evolution of the Indian accounting system is investigated and the various domestic influences, such as economic, political, legal, socio-cultural and academic factors, are considered along with international influences that may have had an impact. Secondly, the bare essentials of the Indian accounting system are juxtaposed with the international standards and a compare and contrast approach is adopted for the purpose of analysis. Thirdly, the major differences with respect to accounting treatment ââ¬â statutory requirements for certain items and altogether absence of these requirements for other items ââ¬â are highlighted, along with the degree of disclosure of information in financial reports. Finally, an attempt is made to identify various causes and effects of such differences and variations. 3. The historical development of Indian accounting standards The evolution of India's present day accounting system can be traced back to as early as the sixteenth century with India's trade links to Europe and central Asia through the historic silk route. The subsequent entry of the East India Company had widespread influence on Indian trade and commerce, and soon the economy was virtually taken over by the company's owners. The British government, realizing immense potential by way of business opportunities, natural resources and manpower, decided to colonize India by taking over the East India Company. The British Raj (rule) explains the almost identical pattern of accounting and financial reporting practices between India and England (Marston, 1986). However, since 1947, when India regained independence, some changes have taken place to accommodate the special needs of the Indian economy. Indian accounting practices reflect its diversity as India has eighteen official languages and scores of dialects spread over twenty ââ¬â eight states and seven union territories. Each state has its own distinct culture and general trade practices. Furthermore, the accounting practices of the unorganized rural/agricultural sector and the small-scaleââ¬âurbanââ¬âindustrial sector vary considerably from one region to another. The establishment of a certain uniformity in the accounting and trade practices for these sectors is, therefore, nearly impossible. Moreover, a large number of businesses are controlled by tightly knit conservative families and the management of such businesses is usually very reluctant to disclose any financial information for reasons of privacy and fear of competitors. 4 A vast majority of the Indian population lives in the rural area, with very low levels of education and economic development. The primary source of income for this majority is through agriculture, although virtually no agricultural accounting system exists. Due to the linguistic and intra-cultural differences, it is also not possible to bring about a standardization in rural accounting practices. Changes to this scenario began to occur with the introduction of the Panchayati system or the grass roots level of administration by the late Prime Minister, Rajiv Gandhi. This program empowers the Village Chief with political and financial administration within the boundaries of the Indian Constitution, and has been fairly successful in that it has made a substantial dent on the existing sluggishness in the underground economy. In sharp contrast, India is one of the world's largest industrial nations in the world, a military superpower in its own right, and a world leader in space research and satellite technology. A jolt to the Indian economy occurred in 1991, when India strained for foreign reserves and pressure from the International Monetary Fund, (IMF) introduced major changes in economic policy. The net result was a substantial reduction in government interference and in taxes on the business sector, long favored by then Finance Minister (now Prime Minister) Manmohan Singh. Markets were opened up to foreign collaboration and investment. Segments of the public sector were privatized (Anderson & Lanen, 1999). As a result, India has emerged as a major player in exporting software technology, industrial and consumer goods, and financial services through a large number of multinational corporations. The presence of such global conglomerates also means increased interaction with international organizations such as the World Bank, International Monetary Fund, United Nations, and the Organization for Economic Cooperation and Development, just to name a few. However, the public sector still continues to play a major role in the Indian economy since all industries that are relevant to national defense and security are owned by the Indian government and account for a major portion of the nation's industrial economy. The accounting practices of this public sector, along with that of the organized private sector, fall into the realm of The Companies Act, 1956, and are similar in many respects to International Accounting Standards. The involvement of international institutions and businesses in financial matters makes it even more imperative that the Indian accounting system be compatible with its international counterpart. The Indian accounting system, which is based on the Companies Act of 1956, is basically a copy from its counterpart in the U. K. The Act has been amended several times to suit Indian conditions. More notable amongst the amendments are the ones in 1965 and 1969, which introduced regulations relating to maintenance of cost accounts and requirements for a cost audit. Also relevant are the two notifications issued in 1971 and 1973, which extended disclosure rules considerably (Marston, 1986). Research efforts at several Indian universities and other organizations have been commendable and have exerted influence on the accounting system in that they have focused on the changing needs of accounting with respect to the rapidly changing economic and technological environment. Such organizations include: the Indian Council of Social Science Research, which organizes research surveys in the areas of accounting and financial management; the Indian Accounting Association, which has made significant contributions through independent accounting research; and the Institute of the Chartered Accountants of India, (ICAI), which promulgates accounting standards for use by Indian companies. 5 Other international bodies, of which India is an active member, have also contributed towards bringing the Indian accounting system to par with International Accounting Standards. Examples of such bodies are: the Confederation of Asian and Pacific Accountants; and the Ad hoc Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (Marston, 1986). In addition, the Financial Stability Forum organized by Finance Ministers and Central Bank Governors of the G7 has helped to promote standards for global best practices (Echeverri-Gent, 2001). As a result of all these forces, an amendment to the Companies Act was enacted in October 1998 which established a new National Advisory Committee on Accounting Standards (Deloitte, 2007). However, cultural and political dimensions continue to influence India's accounting practices. 4. Comparative analysis of the international accounting standards and the accounting standards and practices of India Our analysis of the differences in International Accounting Standards (IAS) and the accounting standards and practices of India is presented in this section. Gernon et al. (1990) note six ways of evaluating national standards in conjunction with the IAS, which they extracted from an IASC survey entitled Survey of the Use and Application of IAS 1988. The six categories are as follows: 1. IAS adopted as national standard, 2. IAS used as the basis for a national requirement, 3. National requirements conform ââ¬Ëin all material respects, with IASââ¬â¢, 4. National practice ââ¬Ëgenerally conforms with IASââ¬â¢, 5. National requirements do ââ¬Ënot conform with IASââ¬â¢, and 6. National practice does ââ¬Ënot generally conform with IASââ¬â¢. Differences between accounting standards issued in India and accounting standards issued by the IASB fall under items five and six ââ¬â either national requirements do not conform, or national practice does not conform. Using these criteria, Gernon et al. (1990) found India's conformity index with IAS to be 56%, in the decade before the 90s. It was the fifth lowest among the countries represented. Since Gernon et al. ââ¬Ës study in 1990, the IASB revised many of its standards, which became effective in 1995 (Epstein & Mirza, 1997). This ââ¬Å"Comparability/Improvements Projectâ⬠attempted to narrow the alternatives available to adopting countries. 6 Ten IAS were revised under this project and are included in IAS 1997: Interpretation and Application of IAS 1997. The standards affected include: inventories; errors and changes; research and development; construction contracts; property, plant and equipment; revenue recognition; retirement benefits; foreign exchange rates; business combinations; and borrowing costs (Epstein & Mirza, 1997). Our research and analysis of IAS includes these revisions. For purposes of our research, accounting standards used in India were extracted from the International Accounting Summaries of 1993 (Coopers & Lybrand (International), 1993) and from the Accounting Standards Updates by Jurisdiction (Deloitte, 2007). This includes accounting standards and guidance notes issued by the Institute of Chartered Accountants of India (ICAI) and the Companies Act of 1956. The ICAI had issued twelve standards as of 1993, seven of which were mandatory. These 12 standards are contrasted against the IAS. 7 Appearing in descending order of IAS, the major differences in accounting standards are outlined below according to the same format used by Graham and Wang (1995). 4. 1. IAS 2 ââ¬â Inventories Based upon the Comparability / Improvements Project, the base stock method for costing of inventories is now prohibited, while the last-in, first-out (LIFO) method, has been reduced to an ââ¬Å"allowed alternativeâ⬠(Epstein and Mirza, p. 11). The Indian Accounting Standard, AS 2, revised in 1999, is generally in line with the IAS now with FIFO being the popular method among public limited companies. However, there are many firms still using the LIFO method, which is the allowed alternative under IAS, (Shankaraiah and Rao). This practice contrasts with the earlier period when under accounting standards issued by the ICAI, the base stock method could be used in ââ¬Å"exceptional circumstancesâ⬠, and the LIFO method was normally accepted (Coopers & Lybrand (International), 1993). Yet the fact that different procedures are still allowed make it difficult to compare performances across firms. 4. 2. IAS 7 ââ¬â Cash flow statements Epstein and Mirza (1997) note that national and international accounting standard setters view the statement of cash flows as a ââ¬Å"necessary component of complete financial reportingâ⬠. Thus, the statement of cash flows is a required component of a set of financial statements to be prepared under IAS. Under standards issued by the ICAI, AS 3, revised in 1997, either a funds flow statement or a statement of cash flows is acceptable. In practice, the majority of firms provide a funds flow statement with their annual reports. This is a significant change from the earlier period when the statement of changes in financial position (funds flow statement) was recommended but was not common practice (Coopers & Lybrand (International), 1993). However, under Clause 32 of the listing agreements for stock exchanges, a cash flow statement in similar conformance with the corresponding IAS was required for Indian companies at the time. An example could be found in the1995-6 Annual Report of Tata Iron & Steel, now Tata Steel (Tata Iron & Steel, 1996). 4. 3. IAS 8 ââ¬â Net profit or loss for period, fundamental errors and changes in accounting policies Effective in 1995, IAS 8 allows as an alternative, inclusion the effects of errors in current period income, while the ICAI standards (AS 5) permit this approach as the only accounting treatment. However, AS 5 requires only the disclosure of prior period items but not its effect on current income (Shankaraiah and Rao). AS 5 was revised in 1997 and an exposure draft was issued in 2001 proposing limited revisions. 4. 4. IAS 11 ââ¬â Construction contracts Based upon the IASB's Comparability/Improvements Project, the percentage-of-completion method for accounting for construction contracts is required, and the completed contract method is no longer allowed. The ICAI standard, AS 7, revised in 2002, allows for both the percentage-of-completion method and completed contract method but recommends the percentage-of-completion method if a reliable estimate of the outcome is possible. Also, under the umbrella of construction contracts is IAS 23 ââ¬â Borrowing Costs. Under IAS, interest incurred on a construction contract should be expensed. This is the benchmark treatment. Capitalization of interest costs is an allowed alternative. The ICAI standards, AS 16, allow capitalization of interest if it is incurred during the period of construction. 4. 5. IAS 12 ââ¬â Accounting for taxes on income IAS 12 permits the use of the tax deferral method or the tax liability method, in accounting for income taxes. The ICAI permits use of the tax payable method or the tax liability method. Also, the IAS prescribe a three year reversal period before timing differences can be excluded, while under tax laws in India the reversal period is five years. Also, under tax laws in India, a tax loss is permitted to be carried forward for eight years, while IAS 12 does not specifically prescribe a time period. 4. 6. IAS 14 ââ¬â Reporting financial information by segment IAS 14 requires disclosure of segmental information if the firm has public subsidiaries, or if national standards require such treatment. AS 17, issued in 2000, is broadly in line with IAS 14. No such requirement existed earlier, but there were extensive disclosure requirements when reporting by product. As of October 2007, IAS 14 has been superseded by IFRS 8 ââ¬â Operating segments. 4. 7. IAS 16 ââ¬â Property, plant and equipment Under the Comparability/Improvements Project, IAS 16 now suggests historical cost as the benchmark in valuing property, plant and equipment. Revaluation is the allowed alternative. Under the ICAI's standards, AS 10, the appraisal method is preferred, and the most common in practice. 4. 8. IAS 17 ââ¬â Accounting for leases Accounting standards issued by the ICAI did not include leases in 1993. In practice, no distinction was made between financial and operating leases. Under IAS 17, provisions for accounting for leases include both capital and operating leases. Accounting standards for leases were issued by ICAI in 2001, AS 19. These standards are broadly in line with IAS. 4. 9. IAS 19 ââ¬â Retirement benefit cost IAS 19 requires actuarial valuations to be allocated to income on a systematic basis. Also, new under the Comparability / Improvements Project the accrued benefit valuation method is the benchmark in accounting for pensions, and the projected benefit method is the allowed alternative. Standards issued in India, AS 15, had no language concerning valuation methods, and no specific reference on how to account for actuarial valuations. However, the standards that were revised in 2005 and became effective in 2006, require that enterprises ââ¬Å"actuarially determine and provide for such liability based on the ââ¬ËProjected Unit Credit Methodââ¬â¢Ã¢â¬ (Deloitte, 2007). 4. 10. IAS 21 ââ¬â The effects of changes in foreign exchange rate Since accounting standards issued by the ICAI do not require consolidation, the effect of changes in foreign exchange rates are reflected in the financial statements of the foreign branches of the ââ¬Å"parentâ⬠company. The benchmark under IAS 21 is to recognize the effect of fluctuations in exchange rates as differences in income or expense in the period incurred. The allowed alternative is to include the difference in the carrying value of the related asset. Under the ICAI's standards, revised in 1994 and 2000, exchange rate differences are accounted for in the carrying value of the asset only for fixed assets. For all other accounts, differences are recognized as income or expense in the period incurred. For foreign entities not integral to operations, the IAS prescribe accounting for all assets and liabilities at the closing rate. Assuming foreign branches outside of India to be non-integral, non-monetary items are accounted for at the rate prevalent on the date of transaction under India's accounting standards. Clearly, the issue of accounting for changes in foreign exchange rates is in a state of flux in India, and a hotly debated item, as the rupee continues to strengthen. It has moved upwards relative to the dollar by 15% since 2004 with most of it occurring in the period 2006ââ¬â2007. 4. 11. IAS 22 (superseded by IFRS 3) ââ¬â Business combinations The Companies Act of India had no requirement for consolidation until April 2001. In turn, there was no requirement to write off goodwill, or to use the equity method. Subsidiaries normally accounted for in consolidation were accounted for as investments. AS 21 requires a parent company preparing financial statements to provide financial information about the economic activities, resources, obligations and results of its group. It is not mandatory to prepare consolidated financial statements. However, the Securities Exchange Board requires listed companies to prepare consolidated statements as of 2002. 4. 12. IAS 24 ââ¬â Related party disclosure Although there was no prescribed accounting treatment by the ICAI or the Companies Act concerning related party transactions or disclosures, the Act did specifically define related parties. AS 18, issued in 2000, is now broadly in line with IAS 24. 4. 13. IAS 31 ââ¬â Financial reporting of interests in joint ventures Accounting standards issued by ICAI had no standard concerning the different forms of joint ventures until 2002. Jointly controlled entities were accounted for as long term investments. AS 27, reporting of interests in Joint Ventures lays out principles and procedures for accounting for Joint Ventures for both venture partners and investors. The standards still differ from IAS. In accounting for jointly controlled entities, IAS 31 prescribes proportionate consolidation as the benchmark; and the equity method as the allowed alternative. The above analysis indicates that there are many critical issues that need to be dealt with by India's standard setting body, the ICAI. An important consideration in analyzing the differences between IAS and standards issued in India is the absence of mandatory requirements for consolidated financial statements. Fischer, Taylor, and Leer (1993) suggest that the presentation of consolidated financial statements is of great importance to the parent company's stockholders. Firms in India account for their subsidiaries as investments under the cost method of accounting for investments. This is perhaps a grave misinterpretation of the parent company's economic substance. The use of the cost method in accounting for subsidiaries in contrast to consolidation accounting represents the legal form of the companies, but does not represent the more important economic substance. In addition, the lack of consolidated financial statements in a developing country such as India impedes the progress towards comparability of multinational financial statements. Many large Indian companies have numerous subsidiary companies whose selected financial figures are presented separately in the annual reports as opposed to being consolidated with the ââ¬Å"parentâ⬠companies. This makes it increasingly difficult for potential investors and financial analysts worldwide to make knowledgeable decisions. As recent as March 2007, the Press Trust of India quoted the ICAI president, Sunil H. Talati, as saying that Indian accountants face problems in accounting for mergers and acquisitions. However, as Indian companies opt to get listed on exchanges at home, the Securities Exchange Board of India requires consolidated financial statements. 5. Conclusions In recent years, India, one of the fastest growing economies has captured the attention of investors worldwide. Since the early nineties, following the opening up of the economy with more liberal policies, technical and financial collaborations have increased multifold and so has foreign direct investment and portfolio investment (Anderson & Lanen, 1999). Nevertheless, certain archaic accounting practices still continue. In their study on managerial accounting practices in India, Anderson and Lanen, 1999 S. W. Anderson and W. N. Lanen, Economic transition, strategy and the evolution of management accounting practices: The case of India, Accounting, Organizations and Society 24 (1999), pp. 379ââ¬â412. Abstract | PDF (297 K) | View Record in Scopus | Cited By in Scopus (21)Anderson and Lanen (1999) report little involvement by investors and owners in the development of strategy which still is to a large extent controlled by the government. The Company's Act restricts ââ¬Å"takeoversâ⬠and blocks transactions that the government may view as prejudicial to the interests of the company or the public. It is not surprising therefore to find that financial accounting practices mirror this policy by the lack of consolidation of parent and subsidiary financial statements, a major divergence from the IAS. Fischer et al. (1993) note that ââ¬Å"stockholders are interested in the total financial position of the corporation, regardless of how diversified the operations have becomeâ⬠(p. 64). They also report that unconsolidated subsidiaries are very rare in businesses today. The push for changes in accounting practices appears to come from the equity markets. Change has come more rapidly to the equity markets because reform in these markets ââ¬Å"have not aroused as much political oppositionâ⬠(Echeverri-Gent, 2001). However the banking and business sectors are still steeped in tradition and political agendas of national and state parties affect their evolution. Besides, it is also important to consider the strong cultural element present in India. This could impede the process somewhat even though over the last few years many Indian standards have sought conformance with the International Accounting Standards (Narayanaswamy, 1992). Nevertheless, in March 2007, the Press Trust of India reported that India had adopted only 21 IAS in comparison to the 47 IAS adopted by several developed countries. Press Trust of India, 2007). In July 2007, the council of the ICAI announced a plan to converge the Indian Accounting Standards with the International Financial Reporting Standards (formerly IAS). However, it retained the stipulation that any modifications will still have to reflect ââ¬Å"Indian conditions. â⬠(Deloitte, 2007). The new standards will be effective on or after April 1, 2011. Our study of the Indian accounting system in conjunction with the International Accounting Standards indicates the importance of developing comparable financial statements in emerging economies with those of the developed world. In India, the political and social impediments need to be tackled in order to improve comparability for financial statement users. On the Business Competitiveness Index, India is ranked 48th among industrial countries. By conforming to international standards, India would be taking the necessary steps to improve its competitive position in world markets. References Anderson and Lanen, 1999 S. W. Anderson and W. N. Lanen, Economic transition, strategy and the evolution of management accounting practices: The case of India, Accounting, Organizations and Society 24 (1999), pp. 79ââ¬â412. Abstract | PDF (297 K) | View Record in Scopus | Cited By in Scopus (21) Coopers and Lybrand (International), 1993 Coopers and Lybrand (International), International accounting summaries, John Wiley & Sons, Inc. , New York, NY (1993). Deloitte, 2007 Deloitte, Accounting standards updates by jurisdiction (2007). Doupnik and Salter, 1995 Timothy S. Doupnik and Stephen B. Salter, External environment, culture, and accounting practice: A preliminary test of a general model of international accounting development, The International Journal of Accounting 30 (1995), pp. 189ââ¬â207. Echeverri-Gent, 2001, August John Echeverri-Gent, Political economy of India's fiscal and financial reform, Center for Research on Economic Development and Policy Reform (2001, August). Epstein and Mirza, 1997 Barry J. Epstein and Abbas Ali Mirza, IAS 97: Interpretation and application of International Accounting Standards, John Wiley & Sons, Inc. , New York, NY (1997). Fechner and Kilgore, 1994 Harry H. E. Fechner and Alan Kilgore, The influence of cultural factors on accounting practice, The International Journal of Accounting 29 (1994), pp. 265ââ¬â277. Fischer et al. , 1993 Paul M. Fischer, William J. Taylor and J. Arthur Leer, Advanced accounting (5th Edition), College Division, South-Western Publishing Co. , Cincinnati, OH (1993). Gernon et al. , 1990 Helen Gernon, S. E. C. Purvis and Micheal A. Diamond, An analysis of the implications of the IASC's Comparability Project, School of Accounting, University of Southern California: SEC and Financial Reporting Institute (1990). Graham and Wang, 1995 Roger C. Graham and Chin-hsin Coco Wang, Taiwan and International Accounting Standards: A comparison, The International Journal of Accounting 30 (1995), pp. 49ââ¬â167. Larson and Kenny, 1995, Summer Robert K. Larson and Sara York Kenny, An empirical analysis of international accounting standards, equity markets, and economic growth in developing countries, Journal of International Financial Management and Accounting 6 (1995, Summer), pp. 130ââ¬â157. Full Text via CrossRef Larson and Kenny, 1996 Robert K. Larson and Sara York Kenny, Accounting standard-setting s trategies and theories of economic development: Implications for the adoption of international accounting standards, Advances in International Accounting 9 (1996), pp. 1ââ¬â20. Marston, 1986 Claire Marston, Financial reporting in India, Croom Helm, London, UK (1986). Narayanaswamy, 1992 R. Narayanaswamy, Accounting for leases by lessees in India: Some evidence of economic impact, The International Journal of Accounting 27 (1992), pp. 255ââ¬â261. Press Trust of India, 2007 Press Trust of India, ICAI sets up taskforce on accounting standards, PTI-The Press Trust of India (2007). Riahi-Belkaoui, 1994 Ahmed Riahi-Belkaoui, Accounting in the developing countries, Quorum Books, Westport, CT (1994). Riahi-Belkaoui, 1995 Ahmed Riahi-Belkaoui, The cultural shaping of accounting, Quorum Books, Westport, CT (1995). Shankaraiah and Rao Shankaraiah, K. , & Rao, D. N. Corporate governance and accounting standards in India. An empirical study on practices. Working Paper. (February 10, 2004). Available at SSRN: http://ssm. com/abstract=501242. The Tata Iron and Steel Company Limited, 1996 The Tata Iron and Steel Company Limited, Eighty-Ninth Annual Report, 1995ââ¬â6 (1996) Tata Steel, Fort Mumbai, INDIA. Wyatt, 1992, Spring Arthur R. Wyatt, An era of harmonization, Journal of International Financial Management and Accounting 4 (1992, Spring), pp. 63ââ¬â68. Full Text via CrossRef
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