Intro & Conclusion Essay Example | Topics and Well Written Essays - 250 words

Intro & Conclusion - Essay Example An estimate taken in 2006 on the consumption of gasoline and diesel by commercial trucks was a staggering 54 billion gallons. The American Trucking Association (ATA) has always been under great scrutiny in the field of research and technology in order to reduce the hazards facing this massive industry. With great support from its intermodal conference, the ATA are making all efforts to bring about a much safer trucking industry through their various programs like the ‘Clean Trucks Program’ and others. The trucking industry has also committed itself in taking drastic steps towards reducing the consumption of fuel by about 86 gallons, thereby lessening the carbon footprint of its vehicles by approximately a billion tons n its agenda for the following 10 years. The ATA also proposes to provide a safer and cleaner environment for its 8.7 employees in its industry by implementing innovative methods that have undergone tried and tested research especially in the areas of energy and fuel conservation, fuel consumption, rules for air pollution, fuel standards, disposal of waste products, standards for vehicle emission and improvements in energy efficiency. The ATA is also striving to find solutions to the various challenges that face them regarding the Traffic policy of the Government and to bring about a more pleasant and harmonious working experience in its trucking

Relationships In Different Cultures Essay Example for Free

Relationships In Different Cultures Essay Every culture has their own definition of family relationships. Most family  relationships stem from the concept of marriage. Different types of marriages are  accepted all around the world. Some marriages are based on civil aspects, others are  based solely on religious aspects, and most are based on both. There are two main  types of marriages throughout the world which are monogamy and polygamy. Each type  of marriage has been around for thousands of years and both the past and present  show that there are both advantages and disadvantages of each marital practice.   The most widespread form of marriage with the longest history is Monogamy.  Monogamy is the form of marriage where one man marries one woman. Ancient  Greeks, Ancient Romans, Jews, Christians, Indians, and tribes such as the Hopi and  Iroquois have regarded monogamy as the most ideal form of marriage. There are quite  a few advantages in monogamous marriages. There is typically better understandin   gand communication between the man and wife, more focus on the children leading to a  more stable family most of the time and it is better economically suited for most people.  Since there are only two spouses, monogamy has been shown to offer the highest form  of love and affection and sex relations are more regulated. Disadvantages of  monogamy arent often mentioned since its practiced by the majority of people in the  world but things can get complicated between the two spouses if abuse or adultery gets  involved. Even so, both the woman and man can divorce freely if they wish. The form of polygamy is the second prominent concept practiced throughout the world. Polygamy is when both the man and woman have freedom to have additional  mates. The historical Montagnais Tribe believed in pure polygamy. Before the French  took them over and converted them to European beliefs, both woman and men were  allowed to have multiple partners. They were a very mature culture where jealousy did  not exist and instead, they channeled their energy into loving every single person within the tribe and each child was considered everyones. Woman were actually seen as  above the men in a number of ways. Leacock describes how the woman create a very  complimentary relationship between spouses: The Montagnais woman is far from being a drudge. Instead she is a respected member of the tribe whose worth is well appreciated and whose advice and counsel is listened to and, more often than not, accepted and acted upon by her husband. (39) Leacock then goes on to explain how each gender has special labors that allow them  to create equilibrium within their culture and relationships.   Polygamy does have two forms as well. There is polygyny which is when one  husband has several wives and polyandry where one wife has several husbands. In   each situation, the single gender individual is seen as the superior one and the multi  plespouses are below them. Although not everyone believes in polygamous practices,  Joseph mentions many advantages and disadvantages that come along with sharing  her husband with 8 other woman. She states, It enables woman, who live in a society  full of obstacles, to fully meet their career, mothering and marriage obligations; it  provides a whole solution. On the other side she says, there is a longing of intimacy  and comfort that only he can provide (A31). This proves that in any practice of  polygamy there are advantages as in having more freedom, but sometimes all of the  emotional, mental, sensual, etc. needs may not be met. My ideal relationship is probably very similar to other girls of my age. All Ive ever  wanted is one faithful monogamous relationship in my lifetime. Everyone has a soul  mate and hopefully one day I will find mine and we can develop not only a relationship,  but also a friendship built on true love, trust and honesty. From that, we can raise  children in a loving, supportive, and healthy although somewhat discipline environment  while loving my spouse unconditionally and getting the same in return. An equalitarian  relationship would be ideal where both my husband and I pursue careers and have  equal say on housework and finances. Relationships have truly evolved over time. Christian beliefs have always  suppressed woman through marriage. We are shying away from ideas such as, woman  should learn in quietness and full submission. [God] does not permit a woman to teach  or to have authority over a man; she must be silent (Timothy 2.11). Thankfully now in  modern times, woman now have much more of a say in marriage and our society is  slowly accepting equalitarian type marriages. Monogamy and polygamy both offer  strengths and weaknesses within ones lifestyle, but one thing is for sure; no relationship is ever perfect.

Existentialism in Night Essay -- Essays Papers

Existentialism in Night In his essay â€Å"Existentialism†, Jean Paul Sartre discusses the main beliefs of existentialism. Perhaps the most important belief of existentialism is that there is no human nature, and there is no God. This means that each individual man has control of his own destiny. The definition of each individual man is the sum of his life and all he has accomplished in his life. He is also responsible for all the choices and actions he makes in his life. These types of choices and actions can be seen in the book â€Å"Night† by Elie Wiesel. This book is a story about a boy, Wiesel, who is taken to a concentration camp with his family. It follows him and his father through their trials and movement from Auschwitz to Burkenau, and to Buna and how they continue to narrowly escape death. By the end of the story, readers see how Wiesel has become indifferent to the horrors of the camps. From the beginning to this point in the book, Wiesel and other characters make decisions that Sartre would call existentialist. Wiesel himself makes the first of these decisions. When Wiesel is a young boy in Sighet, he decides he wants to study the Zohar, the cabbalistic books. He would go to the synagogue ad weep while he prayed. His parents said that he should be in school. Wiesel said of his father, â€Å"He wanted to drive the notion out of my head. But it was in vain. I found a master for myself,† (2). His father wanted him to stop with his wishes to be educ...

Looking For Alibrandi †realtionship with John Essay

One of the most significant relationships in the novel is between Josie Alibrandi and John Barton. The relationship changes in various ways at different stages. It’s through this relationship that Josie learns much more about what is important in life and learns to accept her identity. Initially they were the best of friends, but Josie wanted to be with John Barton because she thought he was the best man she would ever meet. She sees him as an upper class man who is witty, charming and everything she wants in a man. John Barton also likes her and doesn’t feel any racism towards Josie at all, but he has mixed feelings between Josie and Ivy. Josie wants to be in the same law class as John but he isn’t allowed to choose what course he wants to study in because he is under constant pressure to do what his dad wants him to do. As the book progresses John Barton and Josie become closer together because John was spending more time with Josie than with Ivy, so Josie believes that John is falling for a middle class working woman over a upper class snob like Ivy. Josie also sees a side of John she doesn’t like, he was extremely negative about life which Josie disagreed with and didn’t like what he was saying so they start to break away a bit at that moment because of his negativity towards life. Josie and John grew even closer when they wrote down their deepest feelings and gave it to each other to hold onto, which before then she was too afraid to tell anyone what she was thinking, which by this action of trust was a definite big step towards their relationship. John wanted to go against his father’s wishes and take control of his own life and enrole in the law course. A couple days after John decided what he wanted to do in life he committed suicide, most likely because his dad disagreed with his actions that caused him into a depression. John never tried to get into a serious relationship with Josie or Ivy because he new the only way he could be free was to kill himself so he didn’t want to just string them along. John’s suicide affected Josie in a number of different ways, she started off begin extremely angry at John and everyone around her but when she was with  her parents she was very scared about dieing so she had her father stay with her that night. Josie also realised that John didn’t live in such a perfect world as Josie had suspected that she didn’t have it as worse off as John Barton did, also that money doesn’t solve all problems and by that Josie realises how lucky she is. In conclusion Josie realises that John had to die to be emancipated but Josie’s emancipation came from living against all of her unfortunate events with her and her family.

Change and Culture Case Study Essay

In tough economic times, companies are looking for ways to continue to provide services and products to the public without compromising quality and efficiency. When it comes to smaller businesses, or businesses that provide the same product or service, it is often wise to merge the companies together to form a stronger, more stable structure. This will take place when Frithsen Physical Therapy merges with Select Physical Therapy. Select Physical Therapy is a national corporation that provides physical therapy as well as aquatic therapy, occupational therapy, athletic training outreach and long-term care services. For the past decade Frithsen Physical Therapy has seen Select Physical Therapy as a fierce competitor that provides less than quality care to its patients. Frithsen Physical Therapy has been well known in the community for providing care in a professional and personal way. Many employees are afraid that merging with a large corporation will change the way they work, causing the quality of patient care to decrease. Middle managers will become essential before, during, and after the merge to ensure that every employee from each company understands the vision for the new corporation and is willing to compromise to make it a reality. The combining of two companies is no easy task and will change the shape and culture of both companies, until a new one is born. Processes such as communication, hiring, patient care and record keeping will change to accommodate the growing corporation, in hopes it will become more effective than either company was on its own. Merging two companies is a delicate procedure, requiring compromise and patience. Each company has built a certain culture over its existence, and each one believes that their culture is best. In reality, each company has certain services or tasks that they perform better than the other. In the instance of Select Physical Therapy merging with Frithsen Physical Therapy, the culture of the new, combined company will be similar to the cultures put in place by each company separately. However, it is important to create a new culture, differing from the previous ones, to promote a sense of teamwork and camaraderie. If this step does not occur, everyone will continue to work in his or her own culture, which becomes divisive, causing the company to be pulled in different directions (Sherrill, 2001). In the first phases of combining the companies, the culture may be fragmented, with each company holding on to what they know. Many of the employees will be wary of the changes occurring around them on a daily basis and may resist certain adjustments (Stanwick, 2000). A new atmosphere of open-mindedness and compromise needs to emerge for the blended company to be successful. When two companies are combined, there are bound to be differences of opinions between practitioners and administrators regarding polices and procedures. It is important to understand that each company brings something valuable to the table, and all ideas and opinions should be considered and discussed Avoiding a competitive stance will help employees from both sides see the positives of blending ideals and values, and ultimately encourage the birth of a stronger, more successful new culture (Stanwick, 2000). To successfully combine two companies involves cooperation from all levels of management. As a middle manager in a merging corporation, there are different strategies and skills that will be necessary to ensure a smooth transition. The most important strategy will be communication. Before the merger occurs, it is important for middle managers to understand the new beliefs and values that upper management desires (Bolton & Lewis, 1998). Once middle managers understand the vision for the new company, they must pass it down to their employees. It is not enough to simply communicate the new vision; middle managers must begin practicing these changes immediately. Leading by example is the most effective way to produce results. The middle managers in most companies are more approachable than top management; therefore it is imperative that middle managers are on board with the new vision of the company and display this in a positive way. While the merger is occurring it is essential to build a team atmosphere, full of open communication, honesty, and teamwork. Each employee from both companies should feel as though their positions is important, and their cooperation is essential to the success of the forming company. Once the merger is complete, it is all about the new culture, staying visible, approachable, and communicating information early and often (Bolton & Lewis, 1998). Aside from ensuring employees are blending well, it is important to focus on patient care. There will be changes implemented at every phase of the merger, but it is important not let misunderstandings, or issues within the staff affect the quality of care given to the patients. Once the merger has been finalized and integration is complete, middle managers need to assess their staff to be sure that each employee is doing his or her part to make the merge as successful as possible. If there are employees who are resisting the changes being made within the company, or not buying into the new culture and vision, it is necessary to evaluate the situation and decide what is best for the team and the company as a whole. Middle managers must not forget to consider the employees feelings when situation such as this arise. Often times, employees resist mergers because their identities are closely tied to their jobs, and they like to experience continuity of their identities. Giessner (as cited by Sidle, 2006) noted that mergers would challenge this continuity, leading to distress and anxiety from employees. When middle management can understand the feelings of their employees, they can be better equipped to handle issues that may arise by allaying fears or implementing strategies to make employees comfortable with their new roles. Even if all employees from both companies are comfortable with the combining of their two organizations, upper management has the daunting task of reworking its current systems and procedures to include the best strategies from each company. In the case of Frithsen Physical Therapy and Select Physical Therapy, the former’s employees will see the most changes. Frithsen Physical Therapy is a small corporation, covering New England, while Select Physical Therapy is a national corporation, encompassing more services and a variety of clinicians. Along with physical therapy services Select Physical Therapy offers occupational therapy, aquatic therapy, long-term care facilities, and a large athletic training outreach program. This will require managers from Frithsen Physical Therapy to be in charge of more people, and perhaps different clinicians than they are accustomed to working with. The shape and systems currently used in the company will have to shift in order to fit a larger scale of business and a more complicated hierarchy. The regional managers from Frithsen Physical Therapy reported directly to the President of the company, whereas the regional managers of Select Physical Therapy report to one of ten executive managers, who then report to the CEO of the company. The clinic managers of Frithsen Physical Therapy were able to see all of the employees they supervise on a daily basis, working side by side. With the inclusion of the vast athletic training program, they will now be responsible for knowing which athletic trainers report to their clinics, and what schools they are assigned to. There will also be a manager of athletic training services that they will need to communicate with about referrals and business relating to the relationship between the schools covered and the clinics in the area. Due to this more intricate hierarchy, the employees of Frithsen Physical Therapy will see a dramatic change in how they communicate with upper management. Under their old organization, there was a relatively straight path to the top, with only a few levels of management until they reached the President. Communication could be done easily by telephone or in person, and most employees had met each other face to face at one time or another. In the new organization, there will be a need for a more formal kind of communication. In organizations communication tends to be directional, moving upward, downward, diagonal or lateral (Leibler & McConnell, 2008). Frithsen Physical Therapy was used to mostly lateral communication, discussing issues with other managers or sharing notes about a particular patient’s care. With the merger, the managers and employees will mostly be communicating upward, providing detailed reports to their supervisors, who will then provide reports to a higher supervisor, and so on. This will require attention to detail and more paperwork for the managers at every level, which will change the way the managers handle issues that arise within their department. With the inclusion of new services and a goal for comprehensive care, comes the call for new positions and alterations to old ones. A need for more middle management will arise, and more staff will be added to accommodate the growth of services while still maintaining exceptional patient care. In conclusion, there are many factors to consider when combining two organizations. It may make sense financially and logically to combine two entities that provide similar services. However, it is important to understand that not only will it be difficult to combine two cultures; it will also take time for employees to adjust to a new chain of command and new policies and procedures. Middle managers will play an important role in the blending of two corporations. They need to remain positive, lead by example, and possibly sever ties with employees who do not fall into line with new visions and ideas. An increase in communication will help make the transition successful, and ultimately all employees will reap the benefits from such a merger. References Bolton, J.M., & Lewis, B. (1998, Jan/Feb). The challenge of merging and consolidating organizations. Journal of Management in Engineering, 14(1), 9-10. Academic Search Complete. Leibler, J.G., & McConnell, C.R. (2008). Management principles for health professionals (5th ed.). Retrieved from The University of Phoenix eBook Collection database. Sherrill, T. (2001, May). Creating a can-do culture. New Zealand Management, 48(4), 17-21. MasterFILE Premier. Sidle, S.D. (2006, August). Resisting the urge to merge. Academy of Management Perspectives, 20(3), 115-118. Business Source Complete. Stanwick, P.A. (2000, Jan/Feb). How to successfully merge two corporate cultures. Journal of Corporate Accounting & Finance, 11(2), 7-11. Business Source Complete.

Should we use marijuana for medical purposes Professor Ramos Blog

Should we use marijuana for medical purposes Medical marijuana has helped people already in 29 states and the district of Columbia giving them positive health benefits. For example, Mykalaya has a mass in her chest. She was currently going to chemotherapy, but it was not doing what it was supposed to. Doctors recommended a full body radiation and bone marrow transplant. Mykalaya started her treatment but her parents noticed that she was not acting like herself she wasn’t happy. She didn’t want to eat, so her parent decided to try something different and started to treat her with cannabis. She takes two pills of cannabis oil twice a day which is equivalent to ten bong hits. She also eats it, in a brownie or lollipop, her parents also apply it to her skin in a lotion. Her parents say since she has started using medical marijuana she been more energized, a lot happier, and she has started gaining weight. Her parents claim that the active chemicals in medical marijuana that are like the chemical in are body that are i nvolved in appetite, memory, and pain, help reduce her anxiety and help with inflammation and relieve her pain. They also say it has helped control her nausea and vomiting caused by chemotherapy. It has also stimulated her appetite. More than half of the United States and the district of Columbia have legalized medical marijuana in some form, and more are considering bills to do the same. Yet while many People are using marijuana, the FDA still hasn’t approved its treatment because there haven’t been enough studies to prove that its safe and effective. Medical marijuana uses the marijuana plant or chemicals in it to treat diseases or conditions. It’s basically the same product as recreational marijuana, but it is taken for medical purposes. The marijuana plant contains more then 100 different chemicals called cannabinoids. Each one has a different effect on the body. Delta-9-tetrahydrocannabinol (thc) and cannabidiol (cbd) are the main chemical used in medicine. The THC also produces the â€Å"high† people feel when they smoke marijuana. Depending on the strain you can either receive a creative energizing uplifting head high. There are other strains that give you a relaxing body high. The initial effects when smoked takes a few minutes to feel that could last a few hours. When you eat medical marijuana, the initial effects kick in an hour after, but the effects last several hours. Although you can never overdose on medical marijuana some side effects are dry mouth, impaired mental function, dizziness, and heart and blood pressure problems. Also, when smoking it has a negative effect on the heart and lungs. Long term effects of cannabis are not clear, but some concerns include memory and cognition problems. One of the most common use for medical marijuana in the United States is for pain control. â€Å"When ingested or inhaled, the compounds bind to specific receptors in the brain and nerve cells, which slows pain impulses and eases the discomfort.† But medical marijuana is used to treat several different conditions like cancer, multiple sclerosis, crohn’s disease, and nausea but it has also shown promising research of PTSD in veterans who are returning from combat zone. Many veterans and their therapists report drastic improvement and clamor for loosening of governmental restrictions on its study. â€Å"Research suggests that those with mental illness might be self-medicating with marijuana – turning to the plant to help manage their symptoms, rather than becoming ill after use. Emerging evidence indicates that psychiatric patients who try marijuana show significant improvements in symptoms and clinical outcomes (such as lower mortality rates and better cognitive functioning) compared with those who have not. Some of the unique chemicals in marijuana, such as cannabidiol (CBD), seem to have anti psychotic properties. Now, researchers are investigating it as a possible treatment for schizophrenia and depression† (Maurizio). There has been a major controversy with the use of medical marijuana when it comes down to children. Medical marijuana received a lot of attention a few years ago when parents said that a special form of the drug helped control seizures in their children, so far research hasn’t proved it works. But some epilepsy centers are testing a drug called Epidiolex. The research that was done and with 272 patients’ 86 percent of cases had a seizure reduction and ten percent experienced complete seizure remission. For example, Allison Hendershot relocated her family to Colorado to help her daughter who had been having seizures since she was 4 months old. Since she has been receiving Epidiolex her daughter has been able to concentrate more, and her seizures have dropped so she doesn’t have as many. Being a single mom to a 4-year-old and doing my research I would give my child medical marijuana if needed for seizures or cancer. I agree with the parent’s decision to use medical marijuana on their child. I couldn’t imagine my child going threw such hard medication with awful side effects. If a plant can help ease the pain and bring my child some comfort I will do whatever it takes. Work cited page: Bifulco, Maurizio, et al. â€Å"Cannabinoids and Cancer: Pros and Cons of an Antitumour Strategy.† British Journal of Pharmacology, Wiley/Blackwell (10.1111), 29 Jan. 2009, bpspubs.onlinelibrary.wiley.com/doi/full/10.1038/sj.bjp.0706632. cannabis oil treatments are helping child. cannabis oil treatments are helping children with seizures. Accessed 6 Nov. 2018 Peter, Grinspon. Harvard Health publishing , health.harvard.edu/blog/medical-marijuana-2018011513085. Accessed 6 Nov. 2018. marijuana minors  . youtube.com/watch?v=TXKjRkkoIOU. Accessed 8 Nov. 2018. We are the Drug policy alliance, drugpolicy.org/does-marijuana-negatively-impact-mental-health. Accessed 6 Nov. 2018. webmd, webmd.com/a-to-z-guides/medical-marijuana-faq. Accessed 6 Nov. 2018.

buy custom Research - Japanese Quail essay

buy custom Research - Japanese Quail essay The goal of a research project is to establish facts, prove new ideas, and solve new or existing problems, using scientific methods. The main purpose is discovering and then interpreting what you have discovered. One needs to develop systems and methods of human knowledge as well as scientific issues. The results of a research project help the researcher or the in coming up with reliable conclusion from his study. The researcher must make sure that he has accomplished his goals while giving his results. Causation is said to exist when the researcher identifies that a change in a given variable that was measured, directly brought (caused) a change in the other variable. An association on the other hand exists between two variables when a change in one variable coincides or is parallel to the change in the other variable. Association is also referred to as correlation or co variation. Correlation can be either positive or negative. It can also be either proportionate or disproportionate. There are several potential sources of bias and lurking variables in a research project. To understand this, we shall look at the different types of bias. There is intervention bias that mainly occurs in the type of research that compares two groups rather than individuals. The most common intervention bias include, co-intervention bias, timing bias, withdrawal bias, proficiency bias, contamination bias and compliance bias. The other type of bias is the measurement bias. This occurs as a systematic error that mainly occurs while collecting the required data. These biases include expectation bias, instrumental bias, lack of sensitivity bias, memory and recall bias, verification and attention bias. The other type of bias is selection bias. This is where the researcher compares two different groups. Such differences automatically influence the results seen by the researcher. The common typs of this bias include no respondent bias, non-equivalent groups and referral bias. The principles of a research design are three. The researcher must identify similar groups that have similar characteristics. This reduces irrelevant variations that are already know between the units. It thus allows greater precision while estimating the source of variation in the study. Comparison is yet another principle in a research design. Although it is hard to reproduce measured results in an exact manner, it is important to compare against a scientific, standard or the treatment that is traditional and has been used as the baseline to base your outcomes on. The other principle is the use of experiments (factorial experiments. Such experiments are efficient when it comes to evaluation of the independent variables and interaction of other several factors. There are several types of graphs that the researcher can use to represent his data. Graphs help in showing distribution and comparisons. They can be generated using spreadsheet, Microsoft excel and other tools. When representing proportions and percentages, the researcher can use the pie charts. The researcher should make sure that he does not compare more than two variables in a pie chart for the sake of readability. Scatter plots are yet another type of graphs. These are composed of individual dots which represents a specific events value. When you cluster the dots together, you imply correlation. However when the dots are scattered randomly, there is no correlation that can be identified. Line graphs are also types of graphs. They imply the relationship between variables that are quantitative. On the X-axis, the independent variables are plotted and on the Y-axis, we plot the dependent variable. The other common types of graph are the bar graphs. These come in either vertical or horizontal, multiple or sliding bar graphs. The multiiple bar graph shows complex information unlike the other two types of bar graphs. The principles for the utilization and care of vertebrate animals used in testing, research and training are several. These have been given by the U.S government. The first principle states that transportation of animals should be done in accordance t with the Animal Welfare Act and any other applicable laws. The other principle is that the procedures regarding animals must be considered of relevance to both human as well as animal health, the good of the society and advancement of knowledge. Species, quality and the number of animals must be of valid results. Computer stimulation and mathematical models should be considered as well as the systems of vitro biological. When using an animal for test, research, or training, care should be taken and there must be no or the pain on the animal should be minimal. There should be avoidance of distress, discomfort or even pain. Scientific practices must be applied during the procedures. It is important to note, according to the principles that the pain that can occur to human beings can as well occur in animals. Appropriate sedation or anesthesia should be administered in procedures that could be harmful. At the end of the procedure, the animals should be killed painless fully in case it necessitates. This usually happens when the minimal cannot survive after either the training or the research. The living conditions of the animals should be appropriate. The animals should be kept in well-ventilated rooms, they should not be congested and care including veterinary services must be offered. Finally, the personnel handling the animals must be qualified and experienced in handling the procedures. Proper training must be done on those personnel on humane handling of the animals and the laboratory use of the animals during the tests in conducting the research. Buy custom Research - Japanese Quail essay

Enthymeme - Definition and Examples

Enthymeme s In rhetoric, an enthymeme is an informally stated syllogism with an implied premise. Adjective: enthymemic or enthymematic.  Also known as a rhetorical syllogism. Enthymemes are  not merely truncated syllogisms, says Stephen R. Yarbrough. Rhetorical enthymemes reach probable, not necessary conclusions- and they are probable, not necessary, simply because they cannot be governed by the relation of implication, as are all  syllogisms (Inventive Intercourse, 2006). In the Rhetoric, Aristotle observes that enthymemes are the substance of rhetorical persuasion, though he fails to offer a clear definition of the enthymeme. Etymology From the Greek enthymema, piece of reasoning Examples and Observations With a name like Smuckers, it has to be good.   (slogan of Smuckers jams, jellies, and preserves)[M]y parents decide to buy my brothers guns. These are not real guns. They shoot BBs, copper pellets my brothers say will kill birds. Because I am a girl, I do not get a gun.(Alice Walker, Beauty: When the Other Dancer Is the Self. In Search of Our Mothers Gardens. Harcourt Brace, 1983)If you have been healed or saved or blessed through TBN and have not contributed . . . you are robbing God and will lose your reward in heaven.   (Paul Crouch, co-founder of the Trinity Broadcasting Network, quoted by William Lobdell, The Week, Aug. 10, 2007)One of the Soviet Georgias senior citizens thought Dannon was an excellent yogurt. She ought to know. Shes been eating yogurt for 137 years.   (1970s television advertisement for Dannon Yogurt)If its Bordens, its got to be good.   (advertising slogan)Want him to be more of a man? Try being more of a woman!   (advertising slogan for Coty perfum e) An Abbreviated Syllogism In modern times, the enthymeme has come to be regarded as an abbreviated syllogismthat is, an argumentative statement that contains a conclusion and one of the premises, the other premise being implied. A statement like this would be regarded as an enthymeme: He must be a socialist because he favors a graduated income-tax. Here the conclusion (He is a socialist) has been deduced from an expressed premise (He favors a graduated income-tax) and an implied premise (either [a] Anyone who favors a graduated income-tax is a socialist or [b] A socialist is anyone who favors a graduated income-tax).  (Edward P.J. Corbett and Robert J. Connors, Classical Rhetoric for the Modern Student, 4th ed. Oxford University Press, 1999) The Persuasive Power of the Enthymeme Aristotle appreciated the persuasive power of enthymeme because he was well aware that when it comes to everyday speaking and writing, an argument doesn’t have to be watertight to be taken seriously. In his treatise On Rhetoric, he offered three important tips to would-be persuaders. What your audience thinks of you really mattersif they don’t trust you, you’re toast [ethos]. What you say, or write, has to make people feel something [pathos]. And your argument must be put together with a particular audience in mind because an argument aimed at every target inevitably misses all of them.The  guess what’s in my head  component of enthymeme makes listening to a speech fun for an audience. And by inviting them to supply the missing piece of an argument, enthymeme fosters a bond of intimacy between speakeror writerand audience. An audience that is actively involved in the creation of a shared messageespecially one that reflects their beliefs and prejudicesi s much more likely to feel the rightness of what is being argued than one that isn’t. For Aristotle, enthymeme was the flesh and blood of proof. Little wonder professional persuaders of all flavors just can’t get enough of them.  (Martin Shovel, Enthymeme, or Are You Thinking What Im Thinking? The Guardian [UK], April 9, 2015) Antonys Enthymeme in Julius Caesar In that form of enthymeme in which one of the premises is omitted, there is a strong tendency to accept the conclusion without scrutinizing the missing premise on which the argument rests. For example, the plebians, swayed by Antony speaking of Caesar, readily take for granted the conclusion he desires: Plebian: Markd ye his words? He would not take the crown. Therefore tis certain he was not ambitious.[William Shakespeare, Julius Caesar III.ii] They do not question the implicit major premise, A man who refuses a crown is not ambitious. They regard the conclusion as certain.  (Sister Miriam Joseph, Shakespeares Use of the Arts of Language, 1947. Reprinted by Paul Dry Books, 2005) President Bushs Enthymeme In an enthymeme, the speaker builds an argument with one element removed, leading listeners to fill in the missing piece. On May 1, speaking from the deck of the USS Abraham Lincoln, President Bush said, The battle of Iraq is one victory in a war on terror that began on September the 11th, 2001, and still goes on. . . . With those attacks, the terrorists and their supporters declared war on the United States. And war is what they got. This is classic enthymematic argumentation: We were attacked on Sept. 11, so we went to war against Iraq. The missing piece of the argumentSaddam was involved in 9/11didnt have to be said aloud for those listening to assimilate its message.  (Paul Waldman, Washington Post, September, 2003) The Daisy Commercial In 1964, politics flip-flopped, and the choice became Vote Democratic or Die. One of the most controversial commercials ever made showed a pretty little girl, all innocence, picking petals off a daisy in a field. In a small, sweet voice, she counts the petals as she pulls them off, One, two, three... When she gets to ten, the picture is frozen, and a mans grim voice begins to count back down from ten (as in a nuclear blast countdown). At zero, the scene dissolves into a nuclear holocaust. Over the mushrooming cloud President, Lyndon Johnsons voice is heard: These are the stakesto make a world in which all Gods children can live or go into the dark. We must either love each other or we must die. Voters got the message: A vote for Johnsons opponent Goldwater is a vote for dead little girls. At last count, partisans of dead little girlhood did not constitute a large percentage of the electorate.  (Donna Woolfolk Cross, Mediaspeak: How Television Makes Up Your Mind. Coward-McCann, 1983 ) Pronunciation: EN-tha-meem

Drugs and Control Substances among Hispanic Cultures Research Paper

Drugs and Control Substances among Hispanic Cultures - Research Paper Example Marijuana and cocaine use among eighth-grade students increased during the years 1991to 2002 according to samples obtained from the MTF. Despite this, there has been a decline in the use of both marijuana and cocaine among the Hispanics for the past few years. However, the Hispanic groups have depicted a higher rate of marijuana abuse compared to other groups such as whites and blacks. Therefore, the high rates of drug abuse among young Hispanic individuals have led to an increased threat to the public health because it contributes to a significant risk of addiction problems. Alvarez, Jason, Olson, Ferrari & Davis (2007) explains that Hispanic cultures in relation to drugs and control substances can be expressed in terms of the gender differences depicted through prevalence rates of drugs substances abused. In fact, these differences are profound among the Latinos and Latinas, whereby the former has increased likelihood of abstaining from abusing drugs and other control substances compared to the latter (Cervantes & Pena, 1998). There are notions from various researchers indicating that this tendency is caused by their cultural norms, which do not support substance use among women. In this case, the Latinas are protected from the effects of drug abuse and substances through a promotion of abstinence. Moreover, empirical evidence has justified the interrelationship between American cultural values and drug abuse among the Latinas. For instance, a national survey indicated that over one thousand Latinas depicted their interaction with non-Latinos and held their cultural values have reduced chances of abstaining from abusing drugs.

Construction Engineering Assignment Example | Topics and Well Written Essays - 1750 words - 1

Construction Engineering - Assignment Example Following are the steps involved in designing new hospitals in Canada(Martin). First and foremost step is designing the patient care areas which may either be for a single patient or for multiple patients. These areas are designed for proper HVAC conditions so that least energy is consumed to maintain required environmental parameters. These areas are usually provided with a window or wall that is directly exposed to harsh weather conditions. Therefore, proper supply and exhaust outlets are provided in order to provide isolation from air borne infections. Rooms being designed for patients with burns, aids or other diseases in which rate of infection is much higher, are provided with protective environment. In this case air pressure within the room is controlled by venture valve. After designing patient care rooms, waiting rooms and examination rooms are designed. These are designed to provide better sitting and waiting conditions to the patients. Usually square plaque diffusers are u sed in these areas in order to provide rapid mix supply of air within the room. Operating rooms within the hospitals are not only provided with good HVAC condition but also with good lightning strategies. Operating rooms are usually provided with laminar flow systems for the diffusion and mixing of air, where surgical areas are provided with air curtain systems. Laboratories in the hospitals are provided with square plaque diffusers. While designing state of the art hospitals in Canada, engineering firms are concerned in designing each part of the HVAC system in the integrated form so that it can be easily modified to updated system when needed. If an engineering firm wants to get gold certification for the design of a hospital then the design must satisfy given LEED parameters with rating of 60 to 79 units(Engineering). Sustainable sites Water efficiency Indoor environment quality Material resources Energy and atmosphere Innovative Design Question 2 Explain the different roles that an architect and an engineer fulfill on a design project where they have to collaborate. Consider that they are both assigned to the hospital project in question 1. What would be the relationship between the engineer and architect? Draw a diagram to illustrate. Architects and engineers collaborate while implementing engineering principles to the construction design and planning of a building. While designing hospitals, collaboration between architects and engineers is highly recommended. Both work side by side for proper placement and working of biomedical as well as other electrical systems. Architects are good at implementing design techniques to solve any problem whereas engineers are good at mathematical work. While designing a hospital, engineers are to decide the size of HVAC unit including compressors and boilers and architects are then to plan for the right space for the placements of instruments. Not only this, but engineers are also good at calculating the right amount of flow that should reach each room as required, they go for calculating the number of units of lights required in the operation theatre and proper positioning and distance of light from operation table. Engineers are also good at handling heavy machinery like CT-scans and MRI machines during installation. Whereas, architects are specialized in developing a hospital structure and map of the building. Figure 1: Engineer – Architect Relation Question 3 A consulting engineering firm that is

Stateless Nations and a Minority Ethnic Sets of People Essay - 3

Stateless Nations and a Minority Ethnic Sets of People - Essay Example Besides, the groups can be dispersed across different of states for instance, the Kurdish community in Iran, Iraq. Syria, Armenia and Turkey. In addition, the Romani community can are also a special case of stateless nation because distributed in various countries but have no clear homeland since they are nomads. In some instances, stateless nations can include people who are fighting for independence from a larger state. Often, the supporters of secession perceive the nation-state as an Empire which exercises Imperialism. Therefore, the groups oppose the principle of a multi-ethnic state and advocate for sovereignty of ethnic groups. Examples of such nations are Scotland, Hawaii, Chiapas, Tibet and Chechnya. However, the most stateless nations are Kurds found in Iraq, Iran, Turkey and Basques in France and Spain. Stateless nations differ from nation states in several ways. They lack territory, Sovereignty, diplomatic recognition and clear population size. Therefore, the work highlights characteristics of stateless nations in reference to the Kurdish culture. First, members of Stateless nations possess different religious views and practice with the nation-state. This is evident among the Kurds because, despite their shared Islam faith, the Kurds are culturally and ethnically dissimilar from their Iranian, Iraqi and Turkish neighbors. Most Kurds live small farming villages in the countryside. They are primarily Sunni Muslim, with about 75% of Kurds following the sect. Though, people in southern regions of Iranian province and Kurdistan are typically Shiite. However, the conflict between Shiite and Sunni is never prevalent. Secondly, the members of stateless nations speak different languages. For instance, the Kurdish language is linked to Persian, though local vernaculars greatly differ to the extent that an individual Kurdish descent may not comprehend  his counterpart from a different region. Some parts of Kurdistan use the Latin, Arabi and Cyrillic alphabet to write in Kurdish, this further confuses communication.  Ã‚  

Growing Trend of Employment-Related Background Essay

Growing Trend of Employment-Related Background - Essay Example Credential fraud consists of an employment candidate falsifying information on the employment application, usually in the form of misrepresented employment history and academics-related credentials. This type of fraud has witnessed the creation of many external agencies which act as third-party investigators and are generally hired as a proactive risk management investment. There is also ample research evidence pointing toward an increased awareness of credential fraud in modern business organizations, promoting human resource officials to promote extensive training to interviewing managers in recognizing potential discrepancies within employment applications. With background checking being established by many organizations in an attempt to combat this fraudulent activity, it is somewhat unexpected that credential fraud continues to rise statistically. This project identifies the potential detriment which is caused by credential fraud, both to the business which experiences increases in similar fraud and to the employee or potential job candidate who knowingly falsifies their credentials. Further, an interview was conducted with the Regional HR Manager at The Home Depot, a major home improvement center with facilities in North America and abroad, to highlight the issues faced by today's human resources departments. Credential fraud is not only a modern problem plaguing businesses, instances of misrepresentation have been experienced since at least the 1970s. Research indicates that fraudulent employment activities involved degree forgery and the use of diploma mills on black markets. These mills offered the creation of official-looking degrees from major universities across the nation, costing, at the time, around $1500.  

Slaughterhouse Five and 1984 Essay Example | Topics and Well Written Essays - 3500 words

Slaughterhouse Five and 1984 - Essay Example This war not only drastically changed the geo-political landscape, but had ramifications that ran deeply into artistic and philosophical paradigms. While published directly after the War, George Orwell’s 1984 is a strongly modernist text. In this work Orwell presents a political satire set in the future context of Oceania. This city has given way to extreme an extreme collectivist and totalitarian regime known simply as The Party. Within this context of understanding Orwell presents a significant perspective on the nature of the human condition, warning future generations about potential threats to human existence. Kurt Vonnegut’s Slaughterhouse Five is firmly rooted in modes of post-modern expression. This work follows protagonist Billy Pilgrim through a variety of wartime narrative explorations. Ultimately this novel’s depiction of the human experience is profoundly unsettling and destabilizing. Even as these texts demonstrate many contrasting concerns, at thei r core they both explore the essence of the human condition. This essay compares and contrasts Orwell’s 1984 and Vonnegut’s Slaughterhouse Five in terms of their portrayal of what it means to be human and what the respective novels offer as the major threats to the humanity of humans. Analysis The exploration of the human condition and threats to humanity form the backbone of thematic explorations in George Orwell’s 1984.... In these regards, Orwell notes, The Ministry of Truth, which concerned itself with news, entertainment, education, and the fine arts. The Ministry of Peace, which concerned itself with war. The Ministry of Love, which maintained law and order. And the Ministry of Plenty, which was responsible for economic affairs. Their names, in Newspeak: Minitrue, Minipax, Miniluv, and Miniplenty (Orwell, pg. 3). Here, Orwell plays on both the nature of language and satire in his consideration of modes of government. Consider the cyclical recurrence of The Party’s slogan, â€Å"WAR IS PEACE/ FREEDOM IS SLAVERY/ IGNORANCE IS STRENGTH† (Orwell, pg. 1). In addition to further establishing the political message of the oppressive government apparatus, Orwell’s implementation of this mode of propaganda speaks to one of the fundamental threats to humanity existing in the linguistic realm. In these regards, The Party slogan where traditional words that were associated with virtuous pra ctices, such as peace, freedom, and strength, are replaced with words that have traditionally been associated with negativity – war, slavery, and strength. This aspect of the novel, which is also exemplified in the naming of the government institutions as well as in a variety of other incarnations including Newspeak is significant in that it shows one of the fundamental aspects of the human condition is humanity’s access to reality through language. As these certain elements in language have become traditionally associated with positive values, a prominent threat to humanity becomes the potential of the government or political interests to co-opt these modes of language for their own political aims. The prominence of language to the human condition is further expressed

South Africa Apartheid Essay Example | Topics and Well Written Essays - 2500 words

South Africa Apartheid - Essay Example "the doctrine of Marxian socialism" is one "which aims at the establishment of a despotic system of government" and "which aims at bringing about any political, industrial, social, or economic change within the Union by the promotion of disturbance or disorder, by unlawful acts or omissions or by the threat of such acts or omissions or by means which include the promotion of disturbance or disorder, or such acts or omissions or threats."4 Besides outlawing the Communist Party, the Act authorized the outlawing of "any other organization . . . which engaged in activities calculated to further the achievement of any of the objects of Communism."5 The end of 1950s marked a difficult period for the ANC. The South African government stepped up banning and imprisonment to restrict action and protest. In a long, drawn-out trial set up by the government, many Congress leaders were charged with treason. Although the trial ended with acquittals for all who had been charged, it used up many of the resources of the Congress in terms of money and lawyers, and diverted the Congress from its principal mission. Before the massacre, On March 18, Sobukwe called a press conference, announcing that two weeks earlier he had written Lutuli, inviting the ANC to join in the campaign under the banner "service, sacrifice, suffering." 6 On March 20, 1960, Sobukwe announced a national 'anti-pass" campaign to be held on March 21, 1960, in which his followers were to surrender themselves at police stations without passes under the slogan "no bail, no defense, no fines." It was hoped that by insisting on arrest, the defiers would clog the jails, halt industry by their absence as workers, and thus force the government to accede to their demands. The leaders were to be in the... Besides outlawing the Communist Party, the Act authorized the outlawing of "any other organization . . . which engaged in activities calculated to further the achievement of any of the objects of Communism." The end of 1950s marked a difficult period for the ANC. The South African government stepped up banning and imprisonment to restrict action and protest. In a long, drawn-out trial set up by the government, many Congress leaders were charged with treason. Although the trial ended with acquittals for all who had been charged, it used up many of the resources of the Congress in terms of money and lawyers, and diverted the Congress from its principal mission. Before the massacre, On March 18, Sobukwe called a press conference, announcing that two weeks earlier he had written Lutuli, inviting the ANC to join in the campaign under the banner "service, sacrifice, suffering." On March 20, 1960, Sobukwe announced a national ‘anti-pass† campaign to be held on March 21, 1960, in which his followers were to surrender themselves at police stations without passes under the slogan "no bail, no defense, no fines." It was hoped that by insisting on arrest, the defiers would clog the jails, halt industry by their absence as workers, and thus force the government to accede to their demands. The leaders were to be in the forefront, inspiring the masses by their example of sacrifice. The PAC felt that the ANC's leaders had hung back at critical times, when the masses were prepared to forge ahead .

Slaughterhouse Five and 1984 Essay Example | Topics and Well Written Essays - 3500 words

Slaughterhouse Five and 1984 - Essay Example This war not only drastically changed the geo-political landscape, but had ramifications that ran deeply into artistic and philosophical paradigms. While published directly after the War, George Orwell’s 1984 is a strongly modernist text. In this work Orwell presents a political satire set in the future context of Oceania. This city has given way to extreme an extreme collectivist and totalitarian regime known simply as The Party. Within this context of understanding Orwell presents a significant perspective on the nature of the human condition, warning future generations about potential threats to human existence. Kurt Vonnegut’s Slaughterhouse Five is firmly rooted in modes of post-modern expression. This work follows protagonist Billy Pilgrim through a variety of wartime narrative explorations. Ultimately this novel’s depiction of the human experience is profoundly unsettling and destabilizing. Even as these texts demonstrate many contrasting concerns, at thei r core they both explore the essence of the human condition. This essay compares and contrasts Orwell’s 1984 and Vonnegut’s Slaughterhouse Five in terms of their portrayal of what it means to be human and what the respective novels offer as the major threats to the humanity of humans. Analysis The exploration of the human condition and threats to humanity form the backbone of thematic explorations in George Orwell’s 1984.... In these regards, Orwell notes, The Ministry of Truth, which concerned itself with news, entertainment, education, and the fine arts. The Ministry of Peace, which concerned itself with war. The Ministry of Love, which maintained law and order. And the Ministry of Plenty, which was responsible for economic affairs. Their names, in Newspeak: Minitrue, Minipax, Miniluv, and Miniplenty (Orwell, pg. 3). Here, Orwell plays on both the nature of language and satire in his consideration of modes of government. Consider the cyclical recurrence of The Party’s slogan, â€Å"WAR IS PEACE/ FREEDOM IS SLAVERY/ IGNORANCE IS STRENGTH† (Orwell, pg. 1). In addition to further establishing the political message of the oppressive government apparatus, Orwell’s implementation of this mode of propaganda speaks to one of the fundamental threats to humanity existing in the linguistic realm. In these regards, The Party slogan where traditional words that were associated with virtuous pra ctices, such as peace, freedom, and strength, are replaced with words that have traditionally been associated with negativity – war, slavery, and strength. This aspect of the novel, which is also exemplified in the naming of the government institutions as well as in a variety of other incarnations including Newspeak is significant in that it shows one of the fundamental aspects of the human condition is humanity’s access to reality through language. As these certain elements in language have become traditionally associated with positive values, a prominent threat to humanity becomes the potential of the government or political interests to co-opt these modes of language for their own political aims. The prominence of language to the human condition is further expressed

THINKING HISTORICAL ASSIGNMENT Essay Example | Topics and Well Written Essays - 500 words

THINKING HISTORICAL ASSIGNMENT - Essay Example Moreover, President Wilson’s decision was primarily motivated by the Germany’s resumption of submarine attacks on passengers and merchant ships in the year 1917. As a result of subsequent attacks on unarmed passenger ships by the German army, the united states was obliged to set certain terms and conditions that would prohibit this act. This treaty is called Sussex pledge. Violation of this agreement by the German government primarily motivated the United States’ entry in World War 1. The military leadership in Germany was however convinced that resumption of unrestricted submarine warfare would enable it to defeat the British within five months, thus they went forward and violated the pledge. However, this decision was conflicted by Theobald von Bethmann-Hollweg. He claimed that violation of the pledge would motivate the American government Participate in the war on behalf of the Allies and he claimed that this would result in the German defeat in the war. Thus the common memory is reinforced since the violation of the pledge resulted in United States entry into the World War 1. The U.S. propaganda with the picture of a lady was meant to motivate women to contributed money that would sustain and give support to the army. It had the following writings on it â€Å"WOMEN OF AMERICA SAVE YOUR COUNTRY Buy WAR SAVINGS STAMPS.† This message was conveyed by the treasury department of United States America. Thus, propaganda uses a technique that appeals for emotion. The propaganda was however been successful since women were not involved in the war directly so they hard to support their country’s army financially. The technique employed by the propaganda appeals for emotion thus obliging women to support the country. The propaganda was successful due to the fact that the American army received support in varied form, varying from wheat to money while on the war front. War propaganda definitely played a significant role in World War 1 for most

Edward Taylor Essay Example for Free

Edward Taylor Essay Living during the late 1600’s, Edward Taylor lived through a time of many hardships. With the constant battles between colonists and natives going on, he lived in fear of his home and life being in jeopardy. Yet, through this terrifying time, he wrote poetry that earned him the name of the best colonial poet. Some aspects that can be looked at of his writing are his style, subject matter, and tone. The first area of his writing is his style. Edward Taylor’s style consists of both easy to understand sentences, and a fluid happy word choice that shows the loving side of god. An example of his style is â€Å"Lord clear my misted sight that I May hence view they divinity†(Taylor). This sentence shows his focus on god and word choice, and comes from his piece â€Å"Upon a Wasp Chilled with Cold†. The next area to go over of Taylor’s writing is his subject matter. The main aspects that he writes about are God and how he is gracious, and how he is evident in every day life events. This can be shown in the passage â€Å"My words, and actions, that their shine may fill My ways with glory and Thee glorify†(Taylor), from his writing â€Å"Huswifery†. He is very clear on what he wants to show and clear about his Puritan faith. Last of all the areas of Taylor’s writing is his tone. The tone of his pieces show a very happy and hoping attitude toward life. He clearly shows how he wants people to see the grace of go and how they can be forgiven, rather than the radical view of God’s wrath. This tone can be seen in the passage â€Å"Where all my pipes inspired upraise An heavenly music furred with praise† (Taylor), from his piece â€Å"Upon a Wasp Chilled with Cold†. Edward Taylor goes down as a great colonial poet for a reason, and through his work that reason is easily seen. With aspects like style, subject matter, and tone, his writing is a crisp example of how to incorporate God into poetry in a hopeful matter. Everything about Taylor, from his childhood to his adult life, portrays his amazing character and strong love towards God. His writing has surely made the impact on people that he wanted of showing people Gods grace.

Copyright Infringement via Internet-based File-sharing Technology :: Technology Essays

Copyright Infringement via Internet-based File-sharing Systems    Internet-based file-sharing systems are gaining popularity, and consequently the sharing of copyrighted materials has become rampant.   Fueled by server-based systems such as FreeDrive and peer-to-peer systems such as Napster, copyrighted materials are being propagated all over the Internet, and while shutting down such systems seems to answer some of these problems, it is in no way a complete solution.   By examining these file-sharing systems and the legal issues that envelope them, more appropriate regulatory means may be discovered. The same technologies that make the Internet useful to its users, such as standardized data-sharing protocols and universal connectivity, are making it easier for people to perform illicit activities via the Web.   Further, with broadband technologies such as Digital Subscriber Line and cable modems making there way into more and more homes, the bottleneck once provided by analog phone lines and modems is disappearing making it easier to share large multimedia files via the Internet. Illegally distributing copyrighted materials is harmful to the industries involved, preventing content providers from receiving money that is rightfully theirs and possibly raising costs for legitimate users.   Further, doing so on a large scale has never been easier, and regulating this distribution has proven to be extremely difficult.   For instance, a number of sites exist which provide their users with free Internet storage, some of which, such as FreeDrive, permitting unrestricted public access.   This allows for legitimate users to access the public domain files of other users, making the sharing of non-copyrighted material such as personal pictures and information very easy.   However, it also makes it incredibly simple for a dishonest person to place copyrighted materials on such a site and post a link to it, effectively distributing whatever goods he or she has to offer to the entire Internet community. Similarly, Napster, which follows a peer-to-peer file-sharing model, promotes the distribution of copyrighted materials, namely music.   It allows millions of users to share and search through the amalgamation of their files, effectively creating a virtually limitless resource of digital music.   This has led to a number of debates regarding the legality of the software application, as well as several attempts to shut the service down. Recently the RIAA, the Recording Industry Association of America, has made efforts to shut down Napster, and in rebuttal, Napster has focused on six core arguments that they felt lent "great legal weight to their position that neither the company, nor its users were violating the law"i.

State of War :: essays research papers

Our Current State Of War   Ã‚  Ã‚  Ã‚  Ã‚  A â€Å"State of War† is a period when two nations, parties, or even individuals are in open and armed conflict with each other. But how does this come about, and how would John Locke and President George W. Bush feel about how it is that a state of war originates? What actions must take place for war to exist? Is there a period of time that must be spent deliberating the possibility of entering into a state of war to determine its necessity? Is there even a choice in the mater, or is it born in all of human kind as a sort of character trait, which must at times be expressed. If a state of war is inevitable, should the support of others be established, and at what moment in this conflict does it become apparent that a state of war has just been entered into? Is this idea of â€Å"State of War† similar or different when comparing the writing of John Locke, with the actions of President Bush? To understand how it is that a state of war comes about we must know what it is. John Locke defines a state of war saying, â€Å"I should have a right to destroy that which threatens me with destruction†¦and one may destroy a man who makes war upon him.† (Ch 3 sec. 16, â€Å"Two Treatises of Government†) This gives a reasonable idea about what war is, when it is necessary to enter into a state of war, and how it is that it can be entered into. Locke is saying that war is a response to a threat. A threat can be a physical attack, or a verbal declaration to harm. The attack, or evidence of intent to harm is then reason enough for a state or war to be declared. With this understood and given the current state of war between Iraq and the United States can it be said, based on Locke’s statement, that George W. Bush had reason enough to enter into a state of war with Iraq? In a speech made to the American Enterprise Institute President Bush said, â€Å"In Iraq a dictator is building and hiding weapons that could enable him to dominate the Middle East and intimidate the civilized world – and we will not allow it.† The development of these weapons could be interpreted as a threat, and a threat against the civilized world would justify an interest in a state of war.

Security Cameras

Security Cameras have become widespread in many countries. Whereas before they appeared only in banks and at the high security areas, they are now entering public places such as malls, streets, stadiums and transport. Many people teel this attects their privacy. Apparently, there are advantages and disadvantages to the use of such devices. Surveillance cameras have several benefits. An obvious benefit Is that the police can catch criminals in the act, thus reduce crimes. This will make the streets safer for ordinary people.A more important point is that criminals, particularly young offenders or petty criminals will be deterred. They will not be tempted to carry out crimes, and thus society will be a lot safer. Cameras are cost-effective and unobtrusive. Authorities do not need to spend large amounts of money on police. However, security cameras are far from being a perfect solution. The biggest objection concerns privacy. Many people feel that they should be free to travel or move a round a shop, a mall, a street or a country without being photographed or recorded.They feel that being watched constantly Is Ilke being In Jail. Another point is that although the police say that only criminals have something to fear from the cameras, many people do not trust governments with too much information. Corrupt authorltles could use Information In the wrong way or twist It to vlctlmlze some groups. Thirdly, cameras and computers can make mistakes. In conclusion, although there are definite advantages to using surveillance devices, we need to balance the need tor security with respect tor individual's privacy and treedom.

‘Ozymandias’ by Percy Bysshe Shelley Essay

Compare the way the central characters are presented in ‘checking out me history’ by John Agard and ‘Ozymandias’ by Percy Bysshe Shelley. The poems ‘Checking out me History and ‘Ozymandias’ both use a wide range of various language and structure techniques to explore in great detail the central characters as well as their thoughts and feelings. The poem ‘Checking out me history’ uses various structural techniques to present the main character and to show his views, which also explains his frustration about not having a personal identity. In contrast to this, the poem ‘Ozymandias’ uses more linguistic features to describe the deteriorating decline of the statue. In the poem ‘Checking out me history’ the language used in the poem helps to create a clear image to the audience that shows the characters frustration and aggressiveness by using nonstandard English. For example, ‘Dem tell me’ imp lies that no matter how much the character is told about English history, he will continue to rebel against English society to prove how proud he is about his own culture and background by using phonetic spelling. This may help the readers to empathize with his thoughts and feelings. The non – standard English that is used throughout the poem also conveys how the character is representing himself through the language he is using. The almost sarcastic tone he uses to display his lack of interest in British history suggests that believes that black people’s history should be taught just as well as other cultures. Due to this poem not being grammatically correct, the audience are assured that the main character is unhappy with the way he has been taught through English education. The phonetic spelling shows us a rebellious side to the character as he challenges society to balance out histories of many cultures equally. However, In the poem ‘Ozymandias’ the tone created by Percy Bysshe Shelley connotes the idea of past occurrences. It can create the image that power is only temporary, and it is not long before nature takes over. The use of the words ‘frown’ and ‘wrinkled’ suggest the decline of the power that Ozymandias once had, or even ‘believed’ that he had. The use of the language throughout the poem creates a negative effect almost suggesting the significance of Ozymandias has now gone, and all that’s left is a statue. The use of the ‘!’ in the phrase ‘ye mighty,and despair!’ connotes the emphasis in the poem which helps the reader to understand how Ozymandias once expected fear from society or even envy. The poetic device of imagery is a similar comparison between both poems. In Ozymandias, Percy Shelley creates a memorable image of the statue which was once so great. The words ‘half shrunk’ and ‘shatter’d’ create the image of something that now is useless and has no significance what so ever, showing the deterioration of the statue. In addition to this, the way the poet describes ‘Ozymandias’ in such detail reveals how the audience may feel no sympathy towards Ozymandias. ‘Sneer of cold command’ suggests the characters arrogance towards society and his disapproval of the public. In contrast to this, in the poem ‘checking out me history’ the main character speaks very highly of his culture and its past, unlike Ozymandias as throughout audience can understand how Percy Shelley believes it is wrong for society to be in favour and to follow of such a self -obsessed king. The stanzas in the poem ‘Checking out me history’ shows a strong link to imagery as the historical figures from the characters background have a strong effect on the reader. An example of this is when the character talks about someone he feels is inspirational in the 9th stanza. She is described as a ‘healing star’ and a ‘yellow sunrise to the dying’ which connotes how imp ortant this woman was, and how she is worth learning about.

Accounting and Tax

The world is increasingly adopting an extremely commercial approach to operations (Paulson 99). Every aspect in the economic environment and social systems is increasingly becoming more commercialized as the capitalistic mental has taken over a number of key areas in operations (Paulson 99). The role played by taxation and accounting systems is on the increase due to commercializations and liberalization of operations and markets. Different modes of operations and complexity in modern operations have led to the need for development of different modes of accounting and taxation (Paulson 99).Original definitions and systems are being replaced by new ones that are deemed to be more relevant to modern day operations. The policies supported by political leaders with regards to these economic factors are seen to be important to the perception that the voters have on them. The overall public, due to improvements in information systems and education levels, have become more aware of the impo rtance of good and relevant policies to not only the development of the economy but to individual development.It is no longer left for the professionals to understand the complexities and changes in accounting and information systems be it at the policy or implementation level for ordinary citizens are continuously seeking to know more on these concepts (Paulson 73). This paper looks at some of the current trends in accounting and taxation systems in the US. and the impact they have on the development of US. as a nation. The paper looks at a issues in Private and public Company Financial Reporting and their convergence with the international standards.The other areas that the paper addresses are Cost or Equity Method of Accounting, Sarbanes-Oxley Act of 2002, Importance of Segregation of Duties, Income tax accruals, Deferred Income taxes and McCain's Vs Obama's tax plan. Introduction Developed economies and especially America's are highly reliant on the development of the business s ector (Pratt & Niculita 22 ). The business sector in some of these developed economies contributes immensely to their large domestic income levels. Financial reporting is an aspect that is integrated into every business system be it profit or non-profit making.Financial reporting is a very important aspect in ensuring accountability and developing the confidence that is of high importance in a capitalistic economy that are characterized by high levels of competition. Financial reporting does not in itself guarantee success in business but helps in providing information that is critical in the development and implementation of economic decisions. Company Reporting The standard used in financial reporting in the US is the GAAP standard (Talbott 63).The main reason behind financial reporting for public entities is to meet the needs of external stake holders who due to their positions lack the ability to get the information. Even though the external users of company financial reporting may have access to information, most private companies still choose to prepare the general financial statement. Even though the GAAP financial accounting standards are aimed at providing the end user with the required information, the management of the company often finds such documents to be of great importance (Talbott 63).Many private companies implement a system where the financial statement include an independent accountant report which is drafted after the report has been audited, reviewed or compiled. The government is not directly responsible for the formulation of the accounting standards in most developed countries and it was until 2002 that the federal government intervened largely on accounting standards (Talbott 35). This non-interference is common system in most countries under common law where it is believed that the private sector is well informed and has a good resource backing.It should be noted that the GAAP is not a law that has to be followed though some key fin ancial authorities have made it compulsory for public companies to adhere to standard (Ricardo & Kolthammer 53). It should be noted that the GAAP standards for the private sectors are set by different bodies which operate under different assumptions, principles and constraints from those of the public sector. The basic objective in financial reporting is providing information; this is done by making a number of assumption, application of a series of principle and subjecting a number of constraints.Assumptions ? The business entities are assumed to be separate from its owners and other related businesses. In preparation of financial records personal expenses are kept separate from company revenues and expenses (Ricardo & Kolthammer 51). ? Another key assumption made is that the business will continue operating indefinitely. This assumption is made to justify the validation of asset capitalization, depreciation and even amortization. This going concern assumption is only overridden wh en it is certain that the company will be liquefied (Ricardo & Kolthammer 51).? Since one of the objectives in the preparation of financial records is to ensure ease of evaluation a measure must be used. In the US, a monetary unit that is assumed to be stable is used as the unit of record. It is accepted by the FASB that the nominal value of the dollar unadjusted to take care of the inflation should be used as the main unit of measure (Ricardo & Kolthammer 51). ? A major assumption in the preparation of financial records is that the economic and financial activities of a company can be divided into time units. This is the time period principle (Ricardo & Kolthammer 51).There are a number of principles that have been adopted by the FASB in preparing financial records. The principles govern how the actual preparation of the records will be handled. Some of these principles include: ? Companies are required to account and report on the basis of acquisition prices rather than current ma rket prices. This principle applies to all recordings be they assets or liabilities (Ricardo & Kolthammer 54). This principles ensures that the information provided is reliable by eliminating bias that would have otherwise been accrued by using the perceived value.However, there are changes in this system as a number of debts and securities are being reported on the basis of their fair price or market values. ? Principle number two is referred to as the revenue principle and it requires companies to record revenues either when they are realizable and earned or when they are realized. This accrual approach to accounting eliminates recording at receip (Ricardo & Kolthammer 54)t. ? The matching principle dictates that the expenses and the revenues have to be matched as long as there is sufficient ground for pairing.Expenses are only recognized when the product or service that they have help create earns some revenue (Ricardo & Kolthammer 54) The principle further states that if a situa tion should arise where no connection can be established between an expense and a revenue then the expenses can be charged on the existing period. This system is useful in ensuring accuracy and robustness in evaluating actual performance and profitability levels because the principle clearly shows how much was spent in earning a given revenue.? The disclosure principle is one that governs the amount of information that can be disclosed. According to this principle, the amount of information that can be disclosed should be based on a trade off analysis (Ricardo & Kolthammer 54). Disclosure of large information is often associated with increased cost in the preparation and use of the financial records. Therefore, the information disclosed should be enough for judgment while ensuring that the costs are kept low. Information in the financial records are either presented in the main body of the statement, notes or as supplementary material.A number of constraints have also been placed in coming up with financial records and reports. The constraints are aimed at reducing errors and ensuring reliability. They include: ? The objectivity principle which states that the financial records should be based on objective evidence (Ricardo & Kolthammer 54). ? The significance of an item is only considered when it has been reported. The materiality principles therefore considers information to be of significance if it can in one way or the other affect the decisions made by a reasonable human person (Ricardo & Kolthammer 55).? There is also need for consistency in the accounting principles used by a company. The companies should ensure that they use the same principles year in year out. ? When choosing between two alternatives the prudent principle states that the solution that is likely to understate the income and assets should be given first priority (Ricardo & Kolthammer 55). Comparison Even though the differences may not be clear a key differences arises in the aspect of stakeholders. The investors will always want to be informed on how their investments are fairing on.In a private company, systems may be developed where the investors who are often few and closely related can access financial records and the performance of their investments at particular times (Einhorn 23). Furthermore, the private nature of such businesses exempt them from mandatory disclosure and there are no restriction on the materials they can disclose. However, the story is quite different in public companies where disclosure is a must. Public companies are of national interest and therefore issues regarding their financial status affect a considerable proportion of the general public (Lewis & Pendrill 32).Development in financial systems are aimed at protecting the investors from the failure of such financial institutions. The law therefore dictates that such companies must disclose their financial records and in so doing the materials disclosed should be such that they provi de enough information as per the investors' requirements (United Nations Conference on Trade and Development 35). Therefore, while a private company financial records may only be a page the public companies often develop booklets and mountains of documents as their financial records.In general, preparation of financial records in public companies is more resource intensive relative to private company due to the time and financial resources that have to be channeled to the preparation of the rather comprehensive records. The similarities are countless. The principles employed, assumptions made and constraints are generally within the GAAP principles (Haber 24). The principles are within the stated framework and therefore bears a lot of similarities.Disclosure is stressed on by both private and public companies for the sake of their investors. In either case, the importance of financial reports to the management of the companies and to creditors who may require the company's financial information is of equal importance. Sarbanes-Oxley Act of 2002 The area of financial disclosure and development of financial reports is of key concern to the entire economy. The government and the legislative system is often concerned with the overall wellbeing of the people; at least that is what they have made people believe.Disclosure and financial reporting is an area that is of key importance to the overall development of not only the company whose records and transactions are being disclosed but also to other companies that may be related to the said company in one way or the other. The federal system broke its liberalization of the accounting systems when in 2002 it enacted the Sarbanes-Oxley Act (Hamilton & Trautmann 44 ). The act was aimed at protecting the investors and was enacted into federal law in 2002.Previously issues regarding financial disclosure and preparation of financial records were governed by standards rather than law. The move was aimed at dealing with the increase in the levels scandals that hit a number of major corporations namely Tyco and Worldcom among others (Shanley 21). These scandals were very costly on investors and had a major bearing in the capital markets as share prices dropped considerably. The effects of the scandals were felt by both participants and non-participants as the confidence in the stock markets suffered and irrecoverable blow.The reforms that were brought by this act are considered the most far reaching changes in the business environment in decades. These new legislations did not affect the private sector and were aimed at developing enhanced standards for the public sector players including public accounting firms (Shanley 49). Its adoption was a controversial step and led to major divisions on its perceived benefits. A number of people who were and still are for its implementation state that it has led to an increase in investor confidence on the stock market while ensuring better standards and controls for corporate accounting standards.The act led to the developments and enaction of PCAOB which is charged with regulating, inspecting and ensuring relevant disciplinary measures are taken against accounting firms that are ascertained to have flawed some of the principles and standards set by the Sarbanes-Oxley Act (Pratt & Niculita 85 ). Some of the key features of Sarbanes-Oxley Act of 2002 include: ? The first title establishes the PCAOB as a board that will provide the required oversight for accounting firms that provide audit services.This first title also creates a central board that is tasked with ensuring procedure compliance by the boards, registration of auditors, definition of processes and procedures for compliance, quality control and management and enforcing compliance as per its mandate that are provided for in the act (Einhorn 19). ? The second title establishes the standards that will ensure the independence of external auditors so as to minimize the risk of conflic t of interest. This title also puts up new auditors approval qualifications, partner rotation and reporting requirements.One of the notable features of this second title is that it bars audit firms from providing non-audit services for same clients (Einhorn 19). ? The responsibility for accuracy and completeness of financial records is placed on senior executives. This third title further defines how the external auditors will be expected to interact with the audit committees. A quarterly certification of the integrity of the financial reports by the corporate executives is required by this title (Einhorn 19). ? The fourth sections requires the inclusion of off balance sheet transactions and transactions of corporate officers.This is to ensure enhanced financial reporting and ensure accountability at the highest levels of corporate leadership. The fourth title further requires the placement of internal controls that will ensure the accuracy of the financial reports. Timely reporting in case of change in financial conditions which must also be accompanied by a review of SEC or its agents, is advocated for by this title. ? The fifth section includes measures that are aimed at restoring the confidence of the investors on the reports brought forward by securities analysts (Einhorn 77).The code of behavior for the security analysts are defined in this section and they are further required to disclose any conflict of interest that may be in their knowledge. ? The sixth section is closely related to the fifth as it defines practices that will help in the restoration of investor confidence. The SEC's authority is also defined in this chapter and their power to bar securities professionals from dealing is brought into proper perspectives by definition of cases where their power is applicable (Einhorn 22).? The seventh section places more emphasis on the manner in which research that is aimed at enforcing actions against violators will be conducted. The reports and reas ons that have been identified as being of importance in the research include the effects of consolidation on accounting firms, securities violation, role of credit rating agencies and enforcement actions. This chapter further suggested investigations on whether the investment banks played a role in obfuscating the financial positions of some of the corporations that failed.? The eighth title describes the specific penalties for fraud by either manipulating, destroying or altering financial records. This title further defines the penalties associated with interfering with the course of investigation while providing a considerable level of protection for whistle blowers. ? The ninth title increase the penalties associated with white collar crimes and conspiracies to commit financial crimes. One of the key recommendations of the title is that stronger punishments should be provided for financial crime offenders.A key addition is that failure to certify corporate records is declared a c riminal offense (Einhorn 19). ? The chief executive officer or the senior most corporate officer is required to certify and sign the company's tax returns in the tenth title. ? The definition of corporate fraud as a crime within the law is found in the eleventh title. Record tampering is also included as a criminal offense and the specific penalties are also defined in this section. Sentencing guidelines are revised in this chapter and the penalties are made harsher.SEC is also given the power to freeze large or suspect payments (Einhorn 18). There are a number of factors that led to the adoption of the rather controversial measures towards ensuring disclosure and accuracy of financial records. Prior to the implementation of the SOX the auditing firms were self regulated (McAlevey 45). There was considerable levels of conflict interest as they were involved with companies in more than one way. They were therefore not in a position to challenge the companies on financial matters for it may have led to poor work relations in other areas they were involved in.Audit committees were also blamed for the crisis that led to the development of the SOX as they did not perform their responsibility as investor representatives with maximum efficiency (McAlevey 56). A number of causes for failure and collapse of some of the corporations were in the line of negligence of duty and lack of the required expertise in handling business complexities. Management also had a considerable degree on audit committees and thus the integrity of their reports was questionable even before they were presented. The SEC was underfunded before the American public realized its importance to the overall development of the economy.The federal allocations to this programs have since doubled as a way of ensuring that they effectively deal with issues and threats to the financial stability of public corporations. Securities analysts had multiple roles that presented a conflict of interest (Niskanen 1 23). The security analysts could make recommendations on whether to sell or buy and at the same time provide financial assistance for companies who are in need of financial assistance. There is the possibility that the analysts could make decisions and recommendations that will ensure that he unfairly gains from the deals.Misleading bank practices may also lead to confusion by other investors. For instance, when a number of banks lend money to a corporation other investors may assume that the financial position of such a company is guaranteed (Griffin & Walton 10). When such companies collapse as it was the case in Enron, investors in the bank and those who had invested in the corporation suffer losses. Moreover, stock volatility coupled with the bonus and stock option practices increased the pressure on companies to manage their earnings. Segregation of DutiesOne of the major recommendation of the SOX was the need to segregate duties (Griffin & Walton 29). The need for segregation is often seen to be associated with increased accountability as the overlaps associated with non-segregation are eliminated. Furthermore, the risk of inappropriate action on individuals or groups is minimized since each and everyone has clearly defined roles and failure in their part can be traced to them. The first step in ensuring accountability is adopting a segregation approach. The segregation of jobs must be adopted by the entire organizations and documentation of its adoption ensured.Segregation of duties is not all about the physical implementation of tasks since the flow of finances has to be described fully, clarifications made and assurances that no one person has overall control over all aspects in any financial transaction made. The process of formulating such a diverse and rather complex system of operations requires time and expertise if the systems is to achieve any success. It is worth noting that though the implementation of the system may be near perfect, if the i nitial formulation is done ineffectively the whole systems will lack in aspects that may prove to be critical in ensuring its success.The organization has to be studied and analyzed before any changes are proposed. Since these are changes that are per the requirement of the law for public institutions there is little that organizations can do to avoid implementing this law (Griffin & Walton 92). The organizations must analyze their processes and their outcomes including their behavior. The qualifications of the available human resource has to be ascertained and the organization's ability in implementing a segregated approach ascertained.A thorough analysis of the collected information will ensure the development of teams and allocation of responsibilities for each and every member of the organization who will then be answerable on all issues relating to these responsibilities they have been assigned. The implementation of such a system is as important as the formulation phase. The a pplication of relevant controls and milestones to be met will ensure that the developments achieved as a result of the implementation of such systems is quantified and relevant corrections or improvements made to ensure continued success.The controls should ensure that whistle blowers and those that are unwilling in promoting illegal activities are protected from the wrath of ‘criminals ‘(Griffin & Walton 24). Therefore, the adoption of systems that will ensure whistle blowers are protected should go in line with the formulation and implementation of the segregation approach. Convergence to International Standards The implementation of the SOX led to improvement in laws and policies regarding financial disclosure that made them more similar to international standards.Furthermore, there is increased effort by the FASB, which develops accounting standards for local use to converge the standards to the IASB (Eisen 42). It should be noted that even though the IASB standards are increasingly being adopted by a number of countries the FASB has significant control on their standards. One notable difference in the standards is that the LIFO systems is not used in the international standards while they are allowed by the US. Standards, thus reporting of income statements takes on different format which may affect the analysis of financial statement by investors and stakeholders (Eisen 42).Moreover, the international systems is more principle based when compared to the US systems which can be considered to be rule based. The FASB bases their approach on the fact that the real accounting world has infinitely many exceptions and a principle based system will never be able to give a full description of actions that may be employed in all situations (Eisen 43). Equity Method of Accounting Accounting is a diverse area of study that is continuously changing as per operations requirements (Eisen 34).Financial irregularities and fraud has taken on a new dimension an d thus the accounting principles and procedures have also been forced to change in order to address the change in financial trends. Investment in common stock is one of the fastest growing areas, many investors are channeling their resources to acquiring common stock and IPOs have become national events while the capital markets is one of the most highly traded market there is. The equity method of accounting is used for investments in common stock if the investor possesses over one fifth of the outstanding voicing stock of another company in which he has significant influence.Generally accepted accounting principles require that reporting using the equity method when an investor corporation has significant control over the operations and finances of an investee corporation. Significant influence is determined by representation on the board of directors, active participation in formulation of policies, intercompany transactions, interchange of managerial personnel and dependence on technology. It is generally assumed that an investor has significant control if over 20% of the outstanding common stocks of the entity are in his possession.This holds true unless there is sufficient evidence to prove otherwise (Eisen 100). The equity approach to accounting reflect more on the economic aspects than the legal aspects involved in investing in legal stocks of other companies. When the equity approach to accounting is employed, the initial records of the stock investments is done at cost. The investments accounts will then have to be adjusted to ensure that the investor share of income and losses after the date of acquisition are up to date. This investor share is used in coming up with the net income of the investor in the period as reported by the investee (Eisen 51).The methods is in line with the accrual method of accounting for its implementation ensures the recognition of revenues when they are earned and losses when incurred. Dividends received by the investors are not reported as dividend income but are a reduction on the carrying amount associated with investment. Therefore, the application of equity methods of accounting ensures that investments accounts give a reflection of the investors equity relative to investee net assets. An exception to this rule of revenue recognition is the recognition of revenue without change in working capital (Eisen 34).In the investors statement of income, the proportion of the share of the net income of the investee is reported as a single line entry except inn situations where the investee possesses extraordinary materials that would affect the investor's net income statement. Such materials would be reflected as extraordinary materials in the investor's income statement. The method therefore eliminates intercompany profits and losses (Eisen 43). Any excess paid for shares over their book value of the purchased subsidiary must be identified and if need be amortized or depreciated (Eisen 90).In cases wher e the investor owns over half of the investee's outstanding stock a consolidated financial statement for the group is presented (Eisen 110). The relationship is considered an affiliation as the investee can exercise control over the operations of the investee (Eisen 111). The equity method is used in the presentation of financial reports for unconsolidated subsidiaries in a consolidated financial report. If the parent company is preparing unconsolidated reports then the investments in the subsidiaries are reported through the use of equity accounting.The application of equity accounting methods is continuously being adopted in accounting circles due to an increase in corporate ownership. Capitalism is characterized by increased investments in joint ventures and therefore it is becoming common place for major corporations and private investors to have stake in more than one company. Multinational companies may have considerable influence on local companies whose stock they posses and therefore the application of equity accounting finds relevance in such cases. Income tax accruals and Deferred Income taxesOne of the most important decisions that has to be made by businesses before they start operations regards the basis of their bookkeeping which can either be on an accrual or cash basis. The accrual system is where the income is recorded as when it is earned without considerations on whether it will be received or not. The expenses are also recorded as per when they were accrued without considerations on whether they will be paid. Taxpayers are not necessarily required to use a specific method by the Internal revenue service (IRS) (Eisen 32).However, the stock markets and other bodies may require public companies to strictly use the accrual basis in stating their incomes (Eisen 60). The IRS requires that the method used when a taxpayer first files his tax returns should be used consistently thereafter and any changes in the system must be approved by the IRS. I f an investor own more than one business the use of different methods of accounting is allowed, though they must be kept separate from each other as each business is treated as separate entity.Even though the use of any method is allowed there are restriction to the use of the cash method in that corporations with a gross receipt of over $5 million excluding the S corporations, partnerships that partners with such corporations and tax shelters are all excluded from the use of cash system of accounting (Eisen 22). When using the accrual method, incomes must be reported in the tax year they were earned and expense deducted in the same manner. The time of payment is disregarded in either case and has no bearing on the nature of the results.For taxation purposes, income is reported when earned, due or payment is received depending on which one comes first. Therefore, recording of income is done when events that lead to their reception have occurred and the amount associated with the rev enue or expense can be determined with pinpoint accuracy. Advance payments for services that will be received later are charged in the same years that they are received. This scheme changes if there is an agreement that the completion of the service will be in the next fiscal years thereby the recognition of the income is included in the next years records.The postponement of advance payments cannot go beyond one year. If any part of the service will go beyond the next year, all advance payments will have to be recorded in the year the receipt will be made and none of it would appear in the next year's records. Advance rent income can only be recorded in the years that they are received and can never be postponed. If a business provides a business agreement for a property that it owns, advance income associated with such property can be postponed.However, this is only applicable in cases where the business also earns income from properties that do no have service agreements in their course of operations. There are a few special rules that have been formulated with regards to handling advance payments regarding agreement for future sales. Under normal considerations the payments are recorded when they are received but this is not so in this alternative system. Under the alternate system the advance payments in earlier years and the recordings include payments in gross receipt according to the rules of the method used.Furthermore, it is advisable to record the advance payments in the years that any part of the advance payments has been included. Under the accrual system expense are reported when liability has been fixed, the amount involved has been determined clearly and economic performance has occurred. If expense is incurred in receiving a service, economic performance is considered to have been incurred when the service is provided. When property has been delivered, economic performance is said to have been incurred (Pratt & Niculita 102 ).For expenses that are related to interest, the passage of time marks economic performance. In areas of compensation of services, economic performance is said to have occurred when the contractors are rendering their services. Moreover, under the accrual system expenses are only deductible in the years they apply though they can still be charged on the years they are paid if the benefits they generate are applicable for a time of over one year. If business expenses or interest are owed to persons related as per the definition of related in income tax, and the related person handle