Modern chinese history Research Paper Example | Topics and Well Written Essays - 2500 words

Present day chinese history - Research Paper Example Endeavors by brutes like the Manchu who prior reached China didn't have any impact on their lifestyle and rather got absorbed into the Han Chinese culture. The silk business for instance, has been a piece of China’s legacy throughout the previous 5000 years and the riddle of its authority had been obscure for a considerable length of time. The as of late opened illegal city that had for a long time been the heads living arrangements and not available by any individuals from the general population for as far back as 500 years is a case of how firmly protected the Chinese progress was and has been. The disengagement from the outside world has been conceivable throughout the hundreds of years has encouraged the improvement of Chinese culture yet represented a test to this crowded country in the mid nineteenth century as countries that had made tremendous innovative progression defied China. Because of this showdown, China confronted enormous difficulties a middle outside invasion and this prompted an upheaval that began in mid twentieth century that finished to the foundation of a socialist government in 1949.These arrangement of occasions formed the political part of china and has made it increase a lot of impact in the cutting edge world. The early administration of China was fundamentally enveloped on the part of Dynasties that controlled the state for a long time since the mid 1600-1046BC. The proof of the presence of the primary administration was demonstrated by archeological proof which set up that the Shang Dynasty of 1600-1046BC, was the principal Chinese Dynasty, the data shows this early Chinese society fundamentally studied utilization of bronzes objects, monstrous ceremonial vessels and chariots. The data gives an unmistakable sign that the Shang society was advanced and efficient with built up cultural structures. The Zhou, who had been their western neighbors since 1046 to 256BC, later vanquished this early line. The Qin tradition was set up and it had a lot of effect on the then society of china, the rule was recognized as the name China is gotten from Qin. The tradition was established by Shihuangdi who administered as the ruler and was viewed as a barbarous dictator despite the fact that he helped shape present day China by raising changes in the organization of his rule. The significant accomplishments of his highness Shihuandgi incorporated the accompanying: a. He built up limits, which turned into the conventional region of China. b. He created systems of expressways and brought together various existing fortresses in the Great Wall of China. c. He additionally figured out how to set up an appropriate and fundamental regulatory framework that every single succeeding administration followed throughout the following 2,000 years. The Han turned into the following Chinese administration after the passing of Shihuandgi, this tradition built up a lot of impact in the then China and it even drove Chinese being viewed as Han to signify a Chinese. This rule was military proficient and battled under the initiative of Han Wudi against its northern wanderer neighbor, the Xiongnu as they assumed responsibility for the eastern bit of the Silk Road, an exchanging course which was permitted them to sell products as distant as Rome. Han had the option to create and set up China’s common help framework. This line of Han self-destructed during the principal half of the twentieth century after which the old arrangement of China bit by bit deteriorated and tempestuous arrangements were made to set out another general public. This old customary administration was subverted by numerous outside political methods of reasoning; these pundits offered ascend to a requirement for patriotism, which turned into an exceptionally solid

The Darkness Out There and What is The Darkness Essay Example

The Darkness Out There and What is The Darkness Essay The two writers utilize their titles as a method of attracting the peruser by causing them to pose inquiries directly from the beginning. Exuberant picked the title The Darkness Out There and this offers the conversation starter, What is The Darkness? The word murkiness foretells that the story is about the unforeseen and fiendishness. Similarly, Thomas Hardys title Old Mrs Chundle, promptly makes one wonder Who is Old Mrs Chundle? As of now the peruser is imagining an old woman in their psyche and needs to discover increasingly about her. Like Lively, Hardy connects with the peruser by offering conversation starters through the title. Titles are a viable method of drawing in the peruser directly from the beginning. Additionally, the two writers use generalizations to draw in the peruser. Energetic generalized the three principle characters, Sandra, Kerry and Old Mrs Rutter. Sandra has been generalized as a girly young lady who enjoys a decent chuckle. Kerry is delineated as one of the fellows, he has hazardous skin break out and dark slicked down hair. At long last Mrs Rutter is likewise generalized as a dear old thing. The impact of Lively generalizing her characters connects with the peruser considerably further. The peruser can without much of a stretch relate to the characters and along these lines rapidly gets associated with them. We will compose a custom exposition test on The Darkness Out There and What is The Darkness explicitly for you for just $16.38 $13.9/page Request now We will compose a custom article test on The Darkness Out There and What is The Darkness explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom article test on The Darkness Out There and What is The Darkness explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer Just as generalizing the characters Lively decides to generalization the environmental factors. She strolled through the blossoms, the young lady, bull eye daises and vetch cow parsley. This assists with working up the location of a warm summers day with a young lady skirting guiltlessly through the fields. What this does is develop the generalizing prepared for when she turns around them toward the end. I will go into this in further detail later on in the exposition. Solid likewise generalized his characters. Old Mrs Chundle was a cliché old woman, living all alone, cooking dinners for passers by. Anyway the Curate, in complete difference, is a normally good old chap of a higher class. We can tell this when old Mrs Chundle says I dont need to eat with my betters and the language he uses, for example, Why my great lady. Likewise the manner in which he demanded paying Mrs Chundle for his feast I should feel a lot more joyful on the off chance that you would. By and by, this causes the peruser to picture the characters all the more plainly in their psyche. As in The Darkness Out There, Hardy moves from the generalization of the Curates character clergyman gradually all through the story. Right off the bat the Curate is depicted as The Kind Hearted Curate who welcomes Old Mrs Chundle to his ward for administration And youll come, in the event that I put it up at my own cost? Later he diverts the character round from a mindful, well disposed Curate to someone who not exactly beneficently whines about her cabbage breath. I will advise her not to come. At long last toward the finish of the story, when Mrs Chundle kicks the bucket, Hardy uses the line brushed the knees of his pants, and strolled on. The brushing of the pants represents the brushing endlessly of any regret or blame for double-crossing his obligations as one of Gods People. Another method utilized by Lively all through the story is to permit the peruser to witness Sandra growing up and encountering adolescence. This is demonstrated this by the utilization of the auxiliary gadget Packers End. Toward the start of the story Sandra fears Packers End. At the point when she was more youthful she dreaded the region in view of witches, wolves and tigers But then we have a thought of her phase of pubescence when her consideration goes to assault. Another explanation we know Sandra is growing up and entering youthfulness is on the grounds that when they are in Mrs Rutters house, Mrs Rutter commended her on her appearance The young lady become flushed. She contacted subtly, the delicate skin of her thigh; she felt her bosom jab up and out at the slight stuff of her top This adds to the peruser arrangement of Sandra. We additionally experience her feelings when on line 173 she gives her first indication of sympathy by saying Thats Terrible! This method permits the peruser to relate to Sandra and get associated with her. The two creators use ethics to upgrade the significance of their story. Energetic utilizations a wide range of ethics. Her initial one is that things arent consistently what they appear. She shows this by switching all the generalizations toward the finish of the story. She does this by switching the characters of Kerry and Mrs Rutter. Mrs Rutter was a cliché old woman, which was switched when we discovered that she left a German Fighter Pilot to bite the dust. Kerrys character developed in development all through the story. At the point when we initially met him he leaped out to terrify Sandra, he rose from the furrow past the support and through Sandras perspective we were give the line you just need to see individuals to realize they are not up to a lot. to when he willingly volunteered to go out in appall. Don't know 'session you, however Im going. By doing this she additionally shows that people groups recognitions exclusively dependent on appearance are probably going to not be right. Penelope Lively likewise reveals to her peruser to fear the obscure. She does this by utilizing Packers End. Energetic doesnt let the peruser increase a lot of information about Packers End, which will make dread inside the peruser. Enthusiastic additionally alludes to light and dim a great deal all through the story. They are the two allegories. Light speaking to great, and dim underhandedness. The dim reach of the spinney. Which makes the inclination that there is something evil prowling in the forested areas. Polleny summer grass that gleamed in the sun this shows to me that she inspires the sentiment of an honest new summers day. This develops the dread of the murkiness in the brain of the peruser. In this manner offers the conversation starter to the peruser, what is the obscurity out there? This is another method of drawing in the peruser utilized by Lively. In the last passage we see Sandra going to the acknowledgment of the obscurity out there. This is appeared by the citation fowls singing and next you glimpse murkiness. The word glimpse recommends that the obscurity is consistently there yet its hiding, sequestered from everything. Likewise the last two lines are very successful for uncovering the genuine importance of the story. She strolled behind him, through a world become problematic, in which blossoms shimmer and winged creatures sing yet everything isn't as it appears, gee golly. The expression not as it appears summarizes that Lively is recommending that you could be confronting the obscurity regularly of your life however you may not understand it until its past the point of no return. By portraying the world as temperamental, Lively shows that in Sandras eyes the world has lost its honesty, in contrast with the cliché setting seen through the eyes of Sandra in the opening. Tough uses a comparative good to Lively. His good is that view of individuals dependent on appearance might be deluding. This is demonstrated when the Curate sells out Old Mrs Chundle, despite the fact that she admired him and thought of him as one of Gods individuals. Line 297 shows this by saying The minister went out, similar to Peter at the rooster crow. This is contrasting the Curate deceiving Old Mrs Chundle to when Peter double-crossed Jesus. Tough additionally utilized the portrayal of the story to draw in the peruser and improve meaning. All through the story, directly until Old Mrs Chundles demise the perusers feelings lie with the Curate. The storyteller utilizes lines, for example, The Kind Hearted Curate and Zealous youngster to develop the compassion. I think Hardy utilized this technique, as he needed to misuse the unfortunate activities of the congregation. By building compassion up with the Curate and afterward turning around it when we discovered he double-crossed Old Mrs Chundle Hardy adds additional effect on the regret the peruser has for the loss of Old Mrs Chundle. In The Darkness Out There by Lively, Lively utilize a third individual storyteller. She strolled through the blossoms She does this to make separation with the peruser. Subsequently the peruser feels they are watching the story unfurl from a separation. In any case, after line 83, the portrayal changes from third individual, to seeing the story through the eyes and manners of thinking of Sandra. A few people you just need to take a gander at to know theyre not up to much Using this strategy adjusts the peruser to Sandra and empowers them to observe her growing up. This draws in the peruser further by making them need to discover what happens to Sandra. Strong utilized pre-twentieth century language, as this was spoken at the time he composed the short story. Minister here and howsomever, encourages the peruser to set up the period in which the story is set. This pulls the peruser in, as they can now effectively picture a period and a setting in their brain. Neighborhood Dialect or Non-Standard English is utilized in the two stories as a method of connecting with the peruser. In Old Mrs Chundle, Hardy uses neighborhood vernacular for the character of Old Mrs Chundle. This causes us to become familiar with her. For instance Tis potatoes and cabbage, overflowed with a scantling o bacon. Would ye like it? gives us a much more clear thought regarding the character than, It is potatoes and cabbage, overflowed with a little bacon. Okay like a few? This is likewise anyway a total difference to the language utilized by the clergyman. Truly, my great lady. This tells the peruser that he is of a higher class. This likewise empowers us to comprehend that there was a social partition at the time the book was composed. Exuberant utilizations slang similarly as Hardy does Non-Standard English. Both Kerry and Sandra use slang. Inept someone or other and whatd you like us to do are only a couple of models. This empowers the peruser to get familiar with the age of their characters and furthermore realize that they have been raised in an increasingly urban zone. This empowers the peruser to adjust and identify with the characters. Building a connection among themselves and the characters is a strategy for attracting the peruser considerably further. In conclusi

William Trevors short stories Essay Example For Students

William Trevors short stories Essay William Trevors short stories investigate a few subjects; blurred love, sad marriage, just as distance and depression. By concentrating on two of these short stories, The Distant Past, and In Isfahan, these subjects that generally set a disposition of despairing will be investigated inside the coursework. It will be indicated that the above topics are continually hiding on the edges of both these accounts. Despite the fact that, the unique situation or setting for Trevors stories contrast just as the characters, the conventionality and regularly depressing or unconventional ascribes are totally consolidated to breath life into these subjects. At last, the article will take a gander at the goals and show that the two stories show a sadness and depression that appears to be distinctively dull and offers no desire for an upbeat consummation for the fundamental characters in every story. A significant propensity of the Middeltons foundation is the subject of the past. Trevor sets this subject against a period of Irish history where partisan mentalities inside the two networks had gone about as an impetus for a period known as the difficulties. All things considered, the Middeltons like numerous others on the two sides of the strict partition they are detainees of the far off past, which has formed and characterized social, political and strict personality for quite a long time. Trevors account gives a rich sociological and chronicled portrayal of the decrease of the familys fortunes and the Middeltons resolve to clutch Carraveagh the family home, a huge house, worked in the rule of George II, a landmark that reflected in its greatness and later rot of the family fortunes. The scene setting utilized by Trevor quickly enrolls, emblematically with the peruser ready to distinguish the Middletons declining fortunes with the decrease of the British Empire. This imagery is cunningly utilized inside the story to strengthen the message that the past still overwhelms the present, particularly inside the setting of Irish life. Despite the fact that the Middletons, both sibling and sister are depicted as innocuous and impossible to miss, this has an odd intrigue that charms the family to the neighborhood catholic occupants. This strong uncertainty of being faithful to Irelands provincial past features the inquisitive relationship the Middeltons sentimentality and double personality has in passing on the sharp social contrasts, and conventionality the difficulties were to have in changing social relationship in this little Irish town. At a last stage in their lives the sibling and sister lay the fault for the familys dissatisfactions upon the dads catholic escort, and the autonomous legislature of the Irish Republic. Here Trevor first shows how the past complaints of the Middletons are altogether founded on the silly biases of an unpredictable couple, that dont from the start mirror the masses perspective. The colorful Persian setting and a possibility meeting between a moderately aged couple both confronting a somewhat clich㠯⠿â ½d emotional meltdown is the topic of Trevors second story; In Isfahan. A somewhat expressive and wonderful looking ladies who gives off an impression of being of Indian extraction, however chats with a cockney highlight meets an ordinary English moderately aged man, with turning gray hair, wrinkled face, and tanned skin. These two focal characters Normanton and Iris appear to be thoroughly strange against the antiquated horizon and environmental factors of Isfahan. Be that as it may, a strange and on occasion cumbersome voyage through Isfahan appears to draw these too profoundly upset spirits together in a manner that permits both to possible open up profoundly held injuries of bombed connections, and remorseful past choices. This establishes the pace which inevitable leads the two characters to see their bombed connections, and contemplate on the chanc e of discovering satisfaction with one another. After their possibility meeting Iris and Normantons commonness uncovers a very engaging side to Iriss Indian foundation. This permits Trevor to carry an all the more intriguing foundation to the character with a cosmopolitan vibe that gives her an appeal of appeal and style that immediately enrolls with both Normanton and the peruser. This intrigue to the peruser was common praised with Normanton showing the attributes of a man all around voyaged, however proficient and taught. Thusly, this common interest is the impetus that sees the couple restore their acquaintanceship after their first possibility meeting. Likewise the utilization of a quiet yard, with blue mosaic dividers, blue water, as a grand cavern of paradise are similarly engaging the peruser in keeping an intrigue and stream to the story, which permits the account to cover subjects related with an emotional meltdown. This is accomplished by Iris restricting that her union with an Indian businessperson in Bombay, whos addi tionally twenty two years her senior, was accomplished for simply materialistic explanation. The exchange is persuasively utilized with outward appearances of lack of interest in her eyes when discussing her significant other, which brings the basic feelings and sentiments of the character to the fore. These outpourings and human depictions of non-verbal communication by Trevor are utilized to attract the peruser to the inward subject of the characters that permits the storyline to stream while holding the peruser. In the far off past Trevor catches the triteness of the towns social mentalities by concentrating on ordinary connections during the Keynesian post war blast. As the Middletons have neglected to partake in the towns developing flourishing the complexity is strongly gotten to center by Trevor utilizing the blurred furnishings, dull backdrop, spilling rooftop, with just a midnight surrounded picture of their dad similar to a demonstration of the familys past rich standing. This somber decrease in the familys fortunes and the propelling long periods of the Middletons pass on both the depression and dissatisfaction, which are absolutely at chances with the post war blast. However these failings and attributes have an intrigue of there own that is showed in the sibling and sister seen as proof that past clashes and wounds being mended. In spite of the fact that, the dreariness, dissatisfaction, and dejection of the family leap out from the storyline, the characters have an appeal and char m like Normanton and Iris in the Isfahan story. This capacity of Trevor to breath life into the conventional characters by concentrating on the basic feelings is a demonstration of the creators ability at dissecting the human mind. The epic One Hundred Years EssayThe ostracisation of the Middletons brings to the fore feelings of disappointment and depression. This very evident hopelessness at the purposelessness of the rebukes, and the sorrow that the difficulties were more regrettable than beforeit was never going to stop not in the course of their lives, realized their very own impression jobs in this entire sorry adventure. As an outcome, the position and show of the past majestic past, the cross of Saint George, and their dads representation were currently expelled from the family home. Despite the fact that these progressions were not out of dread, yet out of a grieving for the modus Vivendi that had existed for such a long time among them and the individuals of the town. The life, the harmony, the respect, had unequivocally ebbed away, and just amidst the difficulties did the Middletons acknowledge how they would bite the dust forsaken as their own demises moved nearer. This damming exchange uncover the m isery of the Middletons during the last long periods of their lives. Interestingly Normanton had awoken early not long before day break broke, and started to consider the night went through with Iris. He saw her puncturing eyes, and above all else the story shed let him know. His own account of a novelette picture with an agreeable working class life in the Home Counties depended on an untruth. He some how felt he was unable to frustrate her. However the uncertainty of why he was unable to have disclosed to her his own insider facts tore profoundly at his spirit. His appearance revealed to him that her story and her failings had appeared to be absurd. As the hours passed by he accepted that he ought to have discovered love with her. He ought to be revealing to her his own mysteries, and requesting her comprehension. The unforgiving real factors of his own life, the dull level in Hampstead, not the home regions, his second wifes infidelity, just as his first spouse likewise misdirecting him implied that he had not had the fearlessness to advise her. Th is uncertainty and vulnerability is reflected by Normanton concluding whether to dress and go to the station and disclose to her his story. In the event that he interceded now they could go through their days together, yet underneath his lament Normanton understood that conditions implied that his realities made him the stuff of imagination. This chilly hard truth implied that she had quality, he had none. Again Trevor catches the disappointment and frailties of the mind with the story line that is so expressively human in its account, yet creates anxiety that is comparative in substance to the far off past. What emerges from these two William Trevor stories is a sort of spectators see that is resolved to lecturing on subjects of forlornness, lament, disappointment, dissatisfaction, and bargain, and its impacts when propagated on the characters. Here the regular subject that radiates between the two stories is the conditions wherein the requirement for affection and acknowledgment has been absolutely unfulfilled in the lives of maturing characters. Moreover, these characters ooze a normality that gives these accounts an objectivity, which attracts the peruser with a thoughtful comprehension of the characters and their intentions and activities, which unfurl during these midlife situations. In spite of the fact that the specific situation and setting for every one of these accounts varies, the peruser is left in little uncertainty of the inward activities of the human mind, and the way that were all human, and all things considered, nothing human is strange to us, just as the characters. This last perspective consistently catches the state of mind of despairing and dissatisfaction that is regular to the characters inside both these accounts. All in all the narratives absolutely do not have a component of energy, and a unique that neglects to really catch the estrangement that the characters are experiencin

FYW JOURNAL PROMPTS - 825 Words

FYW JOURNAL PROMPTS (Essay Sample) Content: FYW JOURNAL PROMPTS Students’ Name Affiliate University FYW JOURNAL PROMPTS 16) What have these articles made you think about in relation to linguistic, discursive or cultural difference? The linguistic barrier is one of the primary factors promoting racism and lack of self-confidence in various cultures (Anzaldua, 2012). The idea of a student on learning a second language to fit into a community is absurd because their accents help in defining their origin. Students approach on writing should be diverse allowing them to express themselves and have a little percentage of power (Royster, 1996). The idea of teaching them on how language functions within and from various cultural perspectives can help reduce the rate of discrimination among the students and solidifying the community (Royster, 1996). Finally, students approach on writing is to reflect on their cultures for the teachers and audience to understand their linguistic barriers. 17) Is education an instrument of discourse? Politics is always about obtaining an absolute power of governing a community. Education is indeed an instrument of discourse. First, the system dictates on what to teach and what not to (Bartholomae, 1986). With such a system students are restricted in obtaining the advance knowledge of expression and accountability. A relevant example is the situation in writing, education systems have standard ways of writing and the students are supposed to adhere to the rules governing the discipline. These rules restrict students from expressing themselves creating monotony of the lectures having power on what student needs to write (Bartholomae, 1986). The voice of expressing is limited creating the education system more of a political disciple with subjects as the students and lecturers as the ruler and determiners in institutions. 18) â€Å"I feel that creativity comes from when a person lets his imagination come up with ideas and he is not afraid to express them.† (Bartholomae 411.) Creativity is usually a character that describes personality, experience, and the normality to use imagination and create something out of nothing. Yes, imagination brings a different view of various ideologies from students to express their emotions and motion in writing. Being creative does not mean one should rely on imagination entirely, the most important factor is how the writer reacts and responds to the discipline and how he or she interprets it to give a better and more interesting version to the audience. Creativity also needs no restriction because, through it, there is an expansion of ideas and improvement of facts leading to growth and development of students. 19) Must Imitation Be the Mother of Invention? â€Å"Also believes that learning occurs during and because of the process of donning the dress of the discourse community.† No, a community with very strict rules on writing usually scares students. A student with less experience majorly does not have a voice in such scenarios and most of their articles. The idea of adopting a different culture in writing is difficult because it forces the student to talk, write, reason, and conclude like the institution requirements (Rider, 1990). The diversity of creativity becomes limited because the student writes to satisfy the audience. Writing is about having a voice for the public and engaging them to understand the arguments on the paper rather than then to interpret the paper even before advancing on reading the article (Rider, 1990). The community should allow students to discover their real voice and express them in writing rather than teach them on how and what to write. 20) One draws parallels between the ideology of the punk discourse and his view on writing. Yes, the idea of the punk discourse brings an interesting because its different approach was giving the student the power of creativity and personalizing their writing techniques. It is a d ifferent conversation because of its techniques; first the ability of the students to form groups and create original texts of various genres hence driving to the students’ freedom of expression (Anzaldua, 2005). The sense of passion in the discourse promotes creativity and gives the student voice on the topic at hand. Punk also allows thorough research and interrogation on writing hence providing the student with power to produce a quality article (Anzaldua, 2005). Finally, the discourse leaves no stones unturned because its contents cover all the ground that might touch on emotional factors, but the student gets pleasure from his work. 21) Define, in your own words, revision. Revision is majorly the analysis and restructuring of the first draft in the aim to make the article perfect (Harris, 2006). The analysis phase of change majorly comprises of various stages related to the question of the paper. An example is, Does the paper achieve the required theme? Does it expl oit the discipline regarding content and standards? While engaging on such questions, the writer tries must fight on trying to make the arguments on the paper fit the theme and in case, the prose is out of context a different approach of restructuring the work begins, mainly to satisfy the topic of the paper. 22) Making a Revising Plan, Rewriting: How to Do Things with Words The best approach to revision is to bui...

Career Pl Procurement And Supply Chain Management

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Essay about The Role of Minor Characters in Medea by...

As the famous Greek playwright Euripides once said: â€Å"Stronger than lovers love is lovers hate. Incurable, in each, the wounds they make.† Such ideas are portrayed in one of him most famous plays, Medea. This play is a fascinating classic centered on the Greek goddess Medea. Despite its recent fame, during his time, Euripides was unpopular since he used what would be considered a ‘modern’ view where he would focus on women, slaves and persons from the lower classes. In the play, Medea commits filicide, which initially appears extremely horrendous, but as the audience is guided through the play, they develop sympathy towards Medea. In order to achieve this empathy and enhance the understanding of Medea’s pride and ideals, Euripides†¦show more content†¦The Nurse is also presented as Medea’s old friends even though she is a slave while Medea is goddess. This representation of a friendship, which crosses social boundaries, makes Medea seem fair and unbiased towards social classes unlike most typical characters in this era where the social clashes would represent a huge problem. Although the Children are not active characters, they still give us much insight into Medea’s character. Despite the children’s fundamental role in the play, they are rarely seen on the stage and have very few lines. This may be due to the fact that children are very hard to control on stage, in most cases they simply do not have the level of discipline required to act. Euripides makes up for this by manifesting the presence of the children by always referring to them through other characters. All of these minor characters encourage sympathy from the audience. The Chorus portrays their compassion towards Medea as they say, â€Å"I heard her voice, I heard that unhappy woman from Colchis† (p.21), they chiefly portray the extreme sadness and discontent which Medea experiences and the extent of passion she has towards Jason. Similarly, when the Nurse indirectly introduces Medea she first describes her by saying: But now her world has turned to enmity, and wounds her Where her affection’s deepest. Jason has betrayed His own sons, and my mistress, for a royal bed, For alliance with the king ofShow MoreRelatedEvaluation of Euripides Essay942 Words   |  4 PagesEvaluation of Euripides Euripides has met the conventions of Attic Tragedy up to a particular extent. Although he was often criticised for his work, he followed the structure and cycles of the traditional tragedy. However, his stance on the themes and ideas set him apart from the other writers. It is unreasonable to compare Euripides with the traditional writers of Attic tragedy without understandingRead MoreMedea And Oedipus Rex1447 Words   |  6 Pagesothers may seem like a one sided answer. However, upon closer inspection, it is acceptable to say that although some would argue that people’s own desires dictate their actions, the influences of others play a more prominent role in how an individual acts. The Greek tragedies â€Å"Medea† and â€Å"Oedipus Rex† are both stories that explore this controversial topic. â€Å"Oedipus Rex† follows the story of a king named Oedipus. His land is plagued, and the only way to get rid of this plague is to exile the one who killedRead MoreMedeas Transformation1270 Words   |  6 PagesMedea’s Transformation Medea is a play featuring a title character who is a very unusual woman. Brad Levett’s essay â€Å"Verbal Autonomy and Verbal Self-Restraint in Euripides’ Medea† exemplifies the thoughts of three authors after discussing how Medea relates to a Greek hero that was invulnerable in all of his body except for one minor spot and/or the play resembling a Greek tragedy that narrated the fate of a warrior after memorable battles. These scholars believed that Medea â€Å"comes into conflict withRead More Medea Essay1762 Words   |  8 Pages Title of Work: Medea Country/Culture: Greek Literary Period: Classical Type of Literature (genre): Drama/Tragedy Author: Euripides Authorial information: Euripides was born in 484 BC and took up drama at the young age of 25. At most drama competitions, however his plays came in last place until he was about 45 or 50 years old. In his entire life, he wrote 92 plays of which only five received first place awards at competition. Euripides despised women. He had been married twice to unfaithfulRead MoreEssay on The Lives of Athenian Women1880 Words   |  8 PagesWomen in classical Athens could not have had an extremely enjoyable experience, if we rely on literary sources concerning the roles of women within the Greek polis. The so-called Athenian democracy only benefited a fraction of the entire population. At least half of this population was female, yet women seem to have had very little influence and few official civic rights. `The position of women...is a subject which has provoked much controversy. (Lacey: 1968, 151). Studies concerning theRead MoreBiography of Euripides1861 Words   |  8 PagesChapter 1: Euripides Biography Part 1: Bob Prescott Euripides lived in a very mysterious time. We know so little about the era in which he lived because of the loss of many ancient manuscripts at the burning of the Library of Alexandria. Given this massive loss of knowledge of the pre-modern world, it is hard to cobble together a full biography of Euripides. There is, however quite a lot of information known about him. This is known due to the fact that Euripides is a character in some of Aristophanes’Read More Importance of the Tutor in Electra1623 Words   |  7 Pages When delving into a novel, drama or other character-based text, analysts often focus their search around the supposed major characters who seem to most directly affect the work. In considering Electra, however, just as valuable as Orestes, Clytemnestra or Electra herself is a somewhat minor character, the Tutor. This attendant of Orestes emerges only three times and is on stage for less than twenty percent of the spoken lines, yet his role in driving the plot is as great as any. If Aristotle

Inventors and their inventions free essay sample

Thomas Adams, inventor of chewing gum Mary Anderson, inventor of car windshield wipers Alexander Graham Bell, inventor of the telephone Edward Benny, co-inventor of crayons Clarence Birds eye, Inventor of commercial frozen food Joseph-Airman Bombardier, Inventor of the snowmobile Carrier, inventor of all Josephine , inventor of the dishwasher George De Mistral, inventor of Rudolph Diesel, inventor of the diesel engine Marion , inventor of the disposable diaper Richard Drew, inventor of Scotch tapeThomas Edison, inventor of the phonograph, light bulb and motion pictures Douglas C. , inventor of the computer mouse Phil T. , inventor of modern television Benjamin Franklin, inventor of the lightning rod, bifocal glasses, the Franklin stove and the odometer Art Fry, Inventor of Post- , Inventor of -And James Russell, Inventor of the CD (compact disc) Ralph , Inventor of Arthur , inventor of the snow blower Percy Spencer, inventor of the microwave oven Strauss, inventor of blue Jeans Ralph Teeter, inventor of cruise controlEarl Sills Taper, inventor of Wheeler, inventor of the electric fan and , inventors of the airplane , inventor of the Game Boy Adams Sons and Company was formed in 1876 by the glass merchant Thomas Adams (1818-1905) and his two sons. We will write a custom essay sample on Inventors and their inventions or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page As a result of experiments in a warehouse of Front Street, Adams made chewing gum that had Chile as an ingredient, large quantities of which had been made available to him by General Antonio De Santa Anna of Mexico, who was in exile in Island and at whose instigation Adams had tried to see the Chile to make rubber.Adams sold the gum with the slogan Adams New York Gum No. 1 Snapping and Stretching. The firm was the nations most prosperous chewing gum company by the end of the century: it built a monopoly in 1899 by merging with the six largest and best-known chewing gum manufacturers in the United States and Canada, and achieved great success as the maker of Chilliest. Mary Anderson was granted her first patent for a window cleaning device in November 1903. Her invention could clean snow, rain, or sleet from a windshield by using a handle inside the car.

Typical Day at Work free essay sample

I was a sales director in the average website. I managed a small sales team. My team consisted of about 10 persons. I started my typical day to check my inbox. I had to decide which cases were important for immediate response. After then, I used to check our sales targets. With this knowledge, I started meeting with my sales team. Usually, I used to discuss problems in achieving sales targets. Next I had the meeting with the GEO (who was the owner of the company too). Due to working in the IT business, we usually used Skype for video-conference. I reported him our sales results and asked for support if I needed it. The second part of a day was dedicated to meetings with the main clients. I offered new services in these meetings. Also, I use to make contact with clients who had complained and we discussed problems with the services. We will write a custom essay sample on Typical Day at Work or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Usually, meetings with prospective clients were the duties of my staff. Sometimes, if it was a very important prospective client, I did it as well. My favorite thing about this job was meeting with my staff. It was a group of very young and creative people. I liked to support my team and helped to solve problems. I didn’t like to solve customer complaints. Our clients usually wanted more services for less money and it was always in danger of losing clients and income. In the future, I would like to do this kind of job. I love sales and have to deal with challenges of this type.

The Key Dimensions of Quality

The Key Dimensions of Quality Introduction Over time, several debates have been conducted by various scholars to aptly define quality. In essence, quality is a simple concept. However, there are many dynamics and aspects that are variably used by scholars to pin-point the exact meaning of quality. It is for this reason that quality means different things to different people and countless of debates are still ongoing to find an aptly fitting definition.Advertising We will write a custom essay sample on The Key Dimensions of Quality specifically for you for only $16.05 $11/page Learn More For the purpose of this paper, quality will be generally, yet representatively inclusive, defined as the ability of a product or service to meet the expected needs of its clients (Pereira, 2008). In this definition, several vital aspects such as performance, perceived quality, value and aesthetic value have to be put into consideration. It is with this- and many other reasons in mind- that this paper seek s to define the key aspects of quality. In doing so, fitting examples from the field of Human Resource Management (HRM) will be used to exemplify each of the defined dimensions Performance According to Seidel et al. (2009), performance simply refers to the assessment of whether a product or service has performed as it is purposed to do. In assessing performance, an evaluation has to be done on the strengths and weaknesses of the product or service then an overall rating is done as to whether it performed or not. For example, in HR Management, performance can be measured by assessing whether the workers of a company served its clients appropriately. From a managerial perspective, performance majorly entails profitability by the company, satisfaction of clients and satisfaction of the workers (Pilbeam Corbridge, 2006). Features Just like the name suggests, features refer to the specific attributes, traits or characteristics of a product or service that enables it to serve its intende d purpose (Gibbs, 2010). Other than enabling a product or service to serve its purpose in terms of performance, features also play the irreplaceable role of defining a particular product or service in aspects such as brand management. A good example of such is the difference in features of phones from companies like Nokia, Apple and Samsung. For efficacy in HR Management, there has to be close coordination between the managers, workers and clients so that products and services are tailored with the appropriate features that meet the needs of the target market (Seidel et al., 2009).Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Reliability With regards to HR Management, reliability emphasizes on the trustworthiness or dependability of a product of service over a given period of time. In assessing the quality, a product or service must be able to perform as is required over a give n period of time while intermittently being able to avoid unnecessary brake-downs, failures and down-times (Gibbs, 2010). For example, reliability of a HR manager can be assessed by his ability to perform his duties in a dependable way over a particular duration. Just like features, reliability goes a long way in portraying a company image thus should be keenly considered by those in charge of quality issues in the company. Conformance This dimension of quality answers the question; does a product or service conform to the required features or specifications? Conformance can be based on various aspects of quality. For example, some products or services are specifically designed to conform to reliability whereas others are simply for performance. In HR Management, conformance is sometimes used to refer to the ability of a product or service to match up with the requirements in the market (Bratton Gold, 2007). For instance, based on the ever increasing relevance and importance of IT (Information and Technology) issues in today’s business-oriented world; most recruitment personnel in companies have made it mandatory for the prospective workers to have basic knowledge in IT. In this regard, the need to have IT-compliant workers is viewed as a form of compliance to the elemental importance of knowledge in IT. Durability In most occasions, durability is viewed as a subset of reliability. This is majorly based on the relevance of the aspect of time. However, unlike reliability which stresses more-or-less on performance, durability is chiefly concerned with the quality of a product or service based on its ability to function effectively and last over a long period of time. Additionally, durability strongly considers issues such as tare and ware of a product. The durability of a product hugely determines crucial aspects of quality such as warranty. As a general rule, products or services that are durable tend to have longer warranties than those with less durab ility. Based on such knowledge on durability, HR Managers can easily tailor their products and services to be durable so as to attract and retain as many customers as possible (Pilbeam Corbridge, 2006). Serviceability Serviceability simply refers to the ease in maintenance of a product or service. Most products that are reliable and durable witness less functionality and performance problems thus easily serviceable. It is worth noting that, based on their simplistic features or components, some products are easy to maintain.Advertising We will write a custom essay sample on The Key Dimensions of Quality specifically for you for only $16.05 $11/page Learn More For example, vehicles tend to be more difficult to service when compared to motorcycles. This ease or difficulty of product maintenance is also referred to as serviceability. For HR Managers, serviceability is not only vital in terms of maintenance and repair of products for performance of these produ cts but it also helps in cost-efficacy since well maintained products are less faulty thus less need to incur costs in repairing or maintaining them. Aesthetics Aesthetics refer to the outward beauty of a product or service. In today’s world, beauty plays an important role in marketing of products or services. It is based on this reason that HR Managers in most, if not all, companies usually strive to create aesthetic products and services attract clients (Gibbs, 2010). Tare and ware often destroys the aesthetic value of a product. It is during such instances that aspects of quality such as serviceability come in handy in-terms of conducting maintenance and repairs. Perceived Quality The manner in which human beings perceive things greatly determines how they get to deal with day-to-day endeavors. Aptly put in the words of Pereira (2008), â€Å"perception is reality†, in other words, our perceptions determine our realities. Needless to say, different people perceive di fferent things in different ways based on differences in cultures, beliefs or even religious backgrounds. These differences hugely determine how these people interpret the quality of certain products or services. For example, conservative societies tend to appreciate â€Å"decent† clothing like full dresses for women. In the permissive societies, decency plays a very minor role and that’s the reason women in such societies can get to walk in the streets with very exposing clothes in the name of fashion. Consequently, HR Managers should preliminarily be aware of the perceptions of their clients. Once they have firm background knowledge on the people targeted by their products and services, it will be relatively easy to serve them fittingly. Value In most instances, value and quality are often used synonymously and interchangeably since they tend to refer to the same thing. The value of a product or service is usually based on almost all the dimensions of quality that ha ve been discussed above. The distinguishing feature that separates value from quality is that, in a good number of instances, value hugely relies on individual perceptions and the sentimental or emotional element of products or services. On the other hand, quality tends to be a combination of all the aforementioned aspects balanced in a more-or-less universally accepted way. Over time, HR Managers have been able to study the perceptions and values of individuals or groups of people in regards to quality and it has been found that the value of a product can be easily created by market controllers when compared to other aspects such as durability. Through such mechanisms, products or services whose quality is spiraling downwards can be easily rejuvenated by these HR Managers (Adams Goldbard, 2002).Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Conclusion From the discussions above, it is eminently evident that all the key dimensions discussed herein are interrelated in one way or another. The success of one dimension hugely determines the success of the other. So, if overall efficacy is to be witnessed in terms of quality of products or services, HR Managers, and other concerned parties, must find a way of ensuring that all these dimensions of quality are equally facilitated. References Adams, D., Goldbard, A. (2002). Community, culture and globalization. New York: Rockefeller Foundation. Bratton, J., Gold, J. (2007). Human resource management: theory and practice (4th ed.). Basingstoke: Palgrave Macmillan. Gibbs, G. (2010). Dimensions of quality. Retrieved from http://uadm.uu.se/digitalAssets/91/a_91639-f_Dimensions-of-Quality.pdf Pereira, R. (2008). 8 dimensions of quality. Web. Pilbeam, S., Corbridge, M. (2006). People resourcing: contemporary hrm in practice. London, UK: Prentice Hall. Seidel, S., Tishman, S., Winn er, E., Hetland, L., Palmer, P. (2009). The qualities of quality: Understanding excellence in arts education. Retrieved from https://www.wallacefoundation.org/knowledge-center/Documents/Understanding-Excellence-in-Arts-Education.pdf

E-marketing Plan Essay Example | Topics and Well Written Essays - 2250 words

E-marketing Plan - Essay Example The company then put together a lot of tips and tricks to help find the perfect swimsuit for their shape. The company hopes that in the future they would continue to grow and promote a healthier outlook on what beauty really is and help one find something that is right, just for them (‘Swimwear Galore-About us.’ 2014). The website also show that swimwear industry is among the most fancied industries across the globe with the players fetching fabulous returns from the sale of the leisure costumes. The swimwear market has been projected to be among the most valued enterprises in the globe in the near future as swimming is increasingly being appreciated as a healthy, leisure activity across the globe. Popularity of the activity is therefore perceived as among the most influencing factor to the glowing market awareness of the swimwear. Besides, increased innovation in fashion in the industry is contributing towards market growth and especially so to the young generation (â⠂¬ËœSwimwear Galore-About us.’ 2014). In Australia for instance, the strong sporting culture as well as beach culture has influenced much on the growth of the fashion industry especially as concerns the swimwear and such designs (Austrade, 2014). The fashion designs in Australia on the swimwear are effective in representing changes over time in customs, tastes as well as on international trends according to the website. The main brand in the industry within Australia has been and continues to be Speedo with such others as Quiksilver, Rip curl as well as Billabong companies sharing on the market segment remaining. The industry has however evolved to become very competitive with such other swimwear brands like the Wahine, AussieBum as well as Funky Trunks commanding great influence in the industry (Austrade, 2014). Swimwear galore however continues to influence trends in the

Strategic Innovation In Marketing Essay Example | Topics and Well Written Essays - 750 words

Strategic Innovation In Marketing - Essay Example Following the theory of Pasa and Shugan (1996. pp379), every large and established organization should hire specialist marketing expertise to reduce the risk of mistakes in marketing process thus leading to large damages due to sheer size. The author wishes to discuss some examples of such mistakes that a large & stable organization can commit in absence of specialist marketing expertise. What should be the knowledge & skills, style of working, mentoring and risk-taking attitude of the marketing specialist in order to avoid the risks of mistakes discussed herewith? This is the first set of discussion points proposed by the author. Woodman and Sawyer et al. (1993. pp309-310) presented "enablers" of innovation and creativity in an organization that finally leads to organization-wide creativity. These enablers have been mentioned. The author hereby proposes to discuss how these enablers can be planned and implemented in an organization. Does this require specialist & dedicated skills in an organization – like knowledge managers? This is the second set of discussion points proposed by the author. Connor (1999. pp1157-1158) justified that short-term strategies essentially are customer oriented and long-term strategies are essentially market-oriented. The author proposes a discussion to justify this. Is this classification applicable on retail markets only or else they are applicable in markets requiring long-term project or service engagements? This is the third set of discussion points proposed by the author.... They proved their hypotheses stating that organization can benefit out of individual creative performance if the group norms support open sharing of information, high risk taking behaviours, reward systems, and employment of organic organizational designs like matrix, collateral group structures, etc. The researchers argued that organizations can benefit out of the innovations and creative thinking by establishing "Enhancers" that promote them in the individuals & groups - like culture, strategy, structure, resources, rewards, funds, technology, etc. Professor Stephen Brown advocates for use of creativity techniques within an organization like brainstorming (group level), brain mapping (individual level), visualization, attribute listing, etc. Professor Stephen Brown argues that the innovators should imagine needs of customers that are not yet tapped and imagine new innovative offerings that can fulfill them. Connor (1999. pp1157-1158) argues that the innovations should be a mix of short term strategies as well as long term strategies whereby short term strategies are customer oriented and long term strategies are market oriented. They argued that companies should establish both customer oriented and market oriented strategies. This makes the innovation paradigm more complex as the output need to be an "innovation mix" for the business that can vary with the type of orientation being addressed. Companies with long term planning may be developing more innovative ideas but they cannot survive just by thinking long term as the show will carry on with the help of short term strategies. Professor Stephen Brown was largely criticizing the customer orientation whereby

Mexican Immigrants in the United States Essay Example for Free

Mexican Immigrants in the United States Essay Abstract Choosing to focus on the Mexican Immigrant in the United States workplace will help to develop an understanding of how organizational decisions insure the acceptance and inclusion of the group with those of the organization’s in-group creating a unified work environment. Chao and Willaby (2007) theorized that everyone had their own vision of how the world works and acting upon it based on what they have perceived as being true; sometimes the visions of others are difficult to understand or accept, which can cause strife and alienation in the workplace. According to Adu-Febiri (2006) the responsibility of transformational leadership is to raise employee awareness; thus, beginning the journey for an all-inclusive and unified work environment. Mei and Russ (2007) identified that management’s objective should be to help organizational employees to establish a foundation of developing the core and cultural competencies that are critical to developing effective methods for advocating change and cultural blending. The results of this essay and the completion of employee interviews will help to heighten areas of self-actualization and ethnic and linguistic competencies of the author and all cultural groups she will be accountable. Mexican Immigrants in the United States Workplace Introduction Chao and Willaby (2007) advised that everyone had their own vision of how the world works and that everyone performs according to their perception of the right way to live as a part of that world. Greenwood (2007) contends there are differing perceptions of how the world operates creates complex challenges when working to blend differing beliefs toward a unified environment. The following literature review focuses on raising the level of diversity consciousness as it relates to Mexican immigrants in the workplace. Deaux, Reid, Martin, and Bikmen (2006) identified that the Hispanic sociohistorical perspective provided significant information reflecting an independent group that is dedicated to their families and struggling to survive in an environment that often resents them being in the workplace. Parrado and Kandel (2010) contend the Hispanic group is one of the fastest growing minority groups that has magnified the supply of low-skilled workers. The author also identified the group’s struggle with linguistic challenges as being what prevented many from achieving educational needs, which exacerbates the group’s equality in the workplace. Trends in Workplace Diversity Globalization, technology, and increased mobile ability have created diverse ethnic and linguistic challenges felt around the globe. Greenwood (2008) contended that some of the Hispanic group chose to move to the United States in pursuit of a higher quality of life; others made their decisions based on a lower cost of living and others came only to make an income that could be sent back to their homeland to take care of family left behind. Whatever the reason for the influx challenges to achieving unity in the workplace begin at the onset and will become more complex in nature as the number of ethnic and linguistic minorities continue to grow. The qualitative study performed by deCastro, Fujishiro, Sweitzer, and Oliva, (2006) theorized the negative workplace experiences of minority groups were inclusive of linguistic barriers, poor and unsafe working conditions, illegal methods of pay, work related injuries, and, finally, a consistent loss of jobs. Adu-Febiri (2006) theorized that workplace environments require the creation of opportunities for inclusion of all associated with the organization that matriculates all toward a true multicultural identity. Impact of Global Economy deCastro, et al (2006) provided that the impacts of a global economy are far reaching and have served to change the very fabric of cultural beliefs and community structures. The authors explain that many of the in-migrants see the expanding economies as a new and promising dimension of prosperity; while many of the native group believes it to be the portent of doom. For better and worse, everyone will have to learn about and from one another. Rizvi (2009) theorized the impact of a global economy as being realized in everyday activities such as processes at work, cultural interrelationships, capital, information exchanges, food and goods, and ideas. The global economy changed the dynamics of doing business with the enhancement of technology, communication, politics, and immigration. Adu-Febiri’s (2006) contentions of the global environment included the potential for cultural erosion due to a lack of human factor competency. As employment globalization grows so do the challenges for maintaining ethnic cultural norms in a manner that creates workplace inclusion. Chao and Willaby (2007) echoed Adu-Febiri’s thoughts when they asserted the globalization has created the challenge of the hiring of immigrants around the world; the authors maintain, â€Å"†¦has no geographic, political, or cultural bounds† (Chao and Willaby, p. 32, 2007). The authors further identified challenges of minority ethnic and linguistic groups have been to hold onto their cultural and linguistic makeup: Globalization has encouraged many to dress the way the other dresses and eat what the other eats, the result being a cultural homogenization process and the subtle emotions of ethnic cultural shame within groups. Chao and Willaby (2007) explained that reducing and ultimately eliminating the impact of cultural homogenization, the overt and more subtle forms of discrimination, ethnic and linguistic bias requires the expansion of diversity consciousness in the form of implicit cognitive awareness of management and employees. Discrimination Practices Carr-Ruffino (2005) explained that challenges to ensuring discrimination does not exist in the workplace requires a thorough understanding of the context it occurs, which requires high levels of self-awareness and a significant understanding of all ethnic groups in the workplace. Findler, Wind, and Mor Barak (2007) asserted that the ever growing challenge of diversity has worked to create demands that organizations determine and implement methods for effectively coping with workforce diversity. A number of theoretical viewpoints and studies identify common threads that include perceptions of inclusion or exclusion, fairness, social and organizational commitment, job satisfaction, and the overall sense of well-being. Another study performed by Krings and Olivares (2007) questioned the impact of ethnicity, job type, bias, and the commitment to interview discrimination practices from the employer perspective. The study resolved there was a higher potential for bias and discriminatory practices when there was a lack of diversity consciousness. Echautegui-de- Jesus, et al (2006) explained that working alongside an ethnic and gender group the native group perceives as being different from themselves creates challenges arising from imbalanced group powers. The Rubini, Moscatelli, Albarello, and Palmonari (2006) study compared the discriminatory effects of group power and social identification as it relates to linguistic discrimination. The study found higher levels of discriminatory practices were present when in-group participants responded in more positive way to other in-group members than they did with those considered the outside group. Another study completed by Echautegui-de-Jesus, Hughes, Johnston, and Hyun (2006) examined the effects of the employee’s psychological sense of well-being and job satisfaction as it relates to employee performance. Echautegui-de- Jesus, et al (2006) identified that minority groups often perceive themselves as being threatened with the loss of their interpretation of the world; the result being the loss of ability to achieve a sense of belonging, which brings into focus Robinson’s (2008) contention that identifying discriminatory practices often relies on perceptions of contentions of discrimination of the receiver. The need for higher levels of understanding diversity and the relationship between achieving a sense of well-being will be critical to the Hispanic group’s continued growth as a part of a global world. The studies and theoretical viewpoints reviewed provided a deeper insight to potential discriminatory practices arising from the diversification of the workplace. Ruane (2010) elucidated that as globalized employment continues to evolve and grow, talent pools will increase in a way that greatly enhances an organization’s ability to do business anywhere in the world. Taking advantage of the globalized potential requires management and employees raise the bar on diversity consciousness to create a sense of well-being for everyone in the workplace environment. Accommodating Diversity Ruane (2010) identified the need for accommodating diversity in the workplace and that it required training, strategies, and methods for managing diversity that created equality and a sense of well-being for everyone involved with working environment. A critical step toward identifying the level and expanding needs of diversity consciousness requires the identification of attitudes and implemented plans that will maintain and increase the common ground between all related to the workplace. The study performed by Greenwood (2008) stipulated the more a workplace environment diversifies the more difficult it would become for employees to maintain the sense of being a part of a unified work environment, which necessitates high levels of commitment to diversity practices on a consistent basis. Ruane (2010) theorized the importance of willingly and openly creating opportunities of inclusion begins with creating opportunity for shared diversity experiences that will increase diversity consciousness over time. The Nielsen and Fehmidah study (2009) identified the relationship between transformational leadership and the employees’ sense of well-being. Understanding that creating an effective diversity oriented work environment will help to ensure workers’ job satisfaction, inclusiveness, and sense of well-being continues to grow is not difficult; however, establishing strong leadership that is committed to ensuring prior underrepresented groups, such as the Mexican group requires strong diversity skill sets. Nielson and Munir’s (2009) article argued that the multifaceted workforce environment of the United States requires transformational management, laws ensuring equitable equality, and strong diversity training practices: Practices that encompass the perceived challenges of a Hispanic workforce. Most can agree the only way to manage diversity is to plan for it. Effects of Cultures in the Workplace Greenwood (2008) rationalized the world’s workplace environment is consistently changing and with each change comes different cultures, religions, sexual orientations, and ethnic groups; the objective is to welcome and support each group equally so as to create a new unified environment. Robinson (2008) provided that efforts to blend diverse cultures can have both negative and positive effects on operations, interrelationships, productivity, and the future growth of the company. Understanding differences between groups is a critical first step toward understanding how to make diverse cultures work together. The interviewing of three separate organizations helped to provide a better understanding of how both negative and positive effects of differing cultures can affect organizational outcomes. Greenwood (2008) explicated that cultural diversity affected each member of a work group; he also identified that challenges arising from linguistic barriers, differing work ethics, communication misunderstandings, and group power imbalances represented major trials to diversity. de Castro, Fujishiro, Sweitzer, and Oliva (2006) explained that diversity challenges require the commitment of management to ensure the positive effects outweigh the potential negative effects. Each of the three organizations interviewed believed strongly that it is only by creating flexible and inclusive work environments that organizations can reap the benefits of diversity in the workplace. Organizations that have planned for diversity understand that the right employee and management diversity planning and training will open the tap for contributions resulting from the perceptions of a multicultural workforce that is focused on one objective; the health and growth of the organization and the communities being served (Gabe Hooper, Personal Communication, January 20, 2011). Employer Attitudes The three organizations interviewed for the review work in the service delivery areas of healthcare. Each organization is focused on providing care and services to the communities under their care. The three interviewees chosen for the project presented diversity attitudes that were similar in their perceptions of cultural diversity. Each offered a definition of diversity that relates to being anything and everything associated with human life inclusive of the way an individual thinks, feels, dresses, communicates, and behaves. Each considered the value of diversity consciousness as being a critical component to the continued success of the organizations. However, each of the interviewees offered differing perspectives for overcoming culture challenges and the elimination of bias and discriminatory perceptions of all concerned. Some of the differences in perspectives are due to a noted lack of diversity within the organization; some of the differences are due to a lack of prior experience dealing with multicultural groups within the workplace. Appalachian Community Services (ACS) of western North Carolina offers strict protocols for agency professionals and support staff to ensure agency service delivery eliminates the potential for bias, prejudicial and any other discriminatory practices. Gabe Hooper the Program Manager for ACS was open to allowing a review and discussion of agency published agency policies as it relates to diversity initiatives of the organization. The agency policy offers stipulations inclusive of 1) a working environment that promotes dignity and respect, 2) the commitment to diversity and equality, good management practices that make sense, 3) the commitment to monitor and review on an annual basis, and 4) promises to address all forms of misconduct as defined in the organization’s code of ethics manual. After reviewing the agency standards for diversity management Mr. Hooper was asked why the agency did not seem to have a diverse base of employees within the agency. Mr. Hooper explained that ACS was largely a non-profit organization requiring high levels of professional credentialing to even be employed with the agency and that eliminated a number of the minority populace. Another reason provided was the fact the organization was based in rural environment, which does not lend well to the procuring and retaining of high quality and diverse professionals. Mr. Hooper stated, â€Å"The organization holds what comes their way and whether or not it balances diversity initiatives is secondary† (Gabe Hooper, Program Manager, Personal Communication, January 20, 2011). ACS professionals participate with one another and with their communities to create a strong sense of inclusion and well-being; the agency participates and supports community group histories and cultural celebrations. Hooper identified that everything experienced represents a new knowledge and it is brought into the work environment. ACS requires ongoing and consistent training for diversity related challenges that are becoming a part of the changing landscape; however, the organization has been unsuccessful with attracting minority groups to the organization. ACS has and enforces strong diversity protocols that are designed to ensure clients of the agency are not subjected to any forms of bias, prejudicial, or any other discriminatory practices and these same protocols are intended to serve the organization as the workplace culture evolves (Gabe Hooper, Program Manager, Personal Communication, January 20, 2011). Harris Regional Hospital offered by far the most culturally diverse workforce reviewed and diversity was represented at all levels of the organization. Janet Millsaps, Vice President of Human Resources explained the hospital’s objective for being ‘the place to work’ in western North Carolina. To fulfill the hospital’s objective requires the valuing, utilizing, and recognizing the unique potential of everyone working for the hospital. Millsaps explained that every new employee, no matter the position or department, is required to attend diversity-training sessions prior to stepping into their assigned positions and to attend annual seminars as they are presented. Finally, all employees must read and sign an agreement to uphold the organization’s code of ethics, which includes a number of diversity professional conduct requirements. The objective of the hospital is to achieve a 90 percent consumer success rating from each employee that serves that consumer. Diversity consciousness represents the biggest challenge to the hospital and it is taken very seriously. All employees are encouraged to share in community celebrations whether from the perspective of the resident Cherokee, Mexican immigrants, or any other group; employees are expected to share and respect each other’s cultural beliefs as well. Harris Regional takes a great deal of pride in their commitment to all staff members and encourages each one to share and promote ideas and concepts that will serve to unite the hospital with the communities it serves (Janet Millsaps, VP, Personal Communication, February 01, 2011). The third and final interview performed was conducted with the Hospice House Foundation of WNC, Inc. Michele Alderson, President defines the objective of the Hospice House as being to provide the right care, at the right time, in the right place, for the right patient, and on their terms. Alderson explains the development of a diversity-sensitive organization as being a part of the groundwork that is critical to being an accepted help facility in any community. Mrs. Alderson believes overcoming diversity challenges in western North Carolina represents a tougher obstacle than in other areas of the country. The diversity of her workforce is currently limited to three or four multicultural subgroups inclusive of Cherokee, Mexican, African American, and Caucasian groups that outnumber the other organizational groups. Hospice House encourages all of their employees to learn from one another and the clients they serve. Alderson also explained there is no official diversity training program in place to raise the organization’s diversity consciousness; however, the organization does have formal written codes of ethics that include organizational directives for ensuring equal treatment and respect for all employees of Hospice. Contribution of Policies and Procedures Each of the three organizations interviewed offered formal written policies and procedures’ for guiding their respective organizations toward a balanced multicultural environment. ACS enforces their guidelines, encourages their employees to collaborate with the communities being served, and provides continuing diversity education; however, the organization’s management has been unsuccessful with creating opportunities for hiring multicultural staff and professionals due to the rural environment being served. The Hospice House Foundation of WNC has formal policies put into place but those policies do not seem to function as a part of the organization’s processes, nor was there a lot of organizational diversity noted at the time of the interview. The organization does not offer ongoing diversity training to their employees or professional staff members; however, the organization is supportive of community event attendance. Finally, Hospice House does not have any initiatives for creating a balanced multicultural workforce, which would make the environment more difficult for the smaller subgroups as the environment changes. Again, Harris Regional Hospital was the most thorough and impressive organization interviewed as it relates to diversity sensitivity. The hospital’s commitment to diversity and individual needs is readily evident. The hospital’s staff is encouraged to not only acknowledge and respect the needs of one another they are provided critical training to accomplish organizational objectives. All staff is encouraged to share knowledge and to create opportunities for inclusion that brings with it a strong sense of well-being; the employees spoken with confirmed they liked working with the hospital. Real-Life Practices and Recommended Practices Each of the organizations interviewed reflected a level of understanding for the needs of diverse employee populations and the needs of multicultural communities. Each of the professionals interviewed understood the relationship between work place environments and employee satisfaction. Each of the interviewees expressed their organizations had the commitment levels necessary to ensuring employee inclusion and the elimination of power group struggles. Adu-Febiri (2006) revealed that creating shared experiences and maintaining the balance of unity in the workplace as being a significant component to achieving a well-blended work environment. Not one of the organizations has a plan that will help workers overcome linguistic barriers. Rizvi (2009) identified one of the more critical needs of minority groups were programs and training modules designed to help with eliminating linguistic barriers in the work environment. Harris Regional was the only organization that believes they were up to the challenge of globalization and the evolving impacts of ethnicity. ACS and Hospice House of WNC have put the right policies and procedures in place but have not created the initiatives to attract minority groups to the workplace, which also infers the organizational leadership is not in a position to offer transformational skills that would unify all employees (Ruane, 2010). Harris Regional has already experienced challenges arising from perceptions of discrimination and worked to resolve struggles relating to power groups. ACS and Hospice House are relying on the formal policies that were put in place at the time they opened operations, which means the leadership has not had the opportunity to see if what was established works in real-life practice. Robinson (2008) contended that without having experienced diversity the potential for implied segregation will be high as the organizations expand and new groups come seeking employment; both organizations agreed this would be a potential event with their organizations. Harris Regional has been afforded the opportunity to actively recruit multicultural groups; the other two organizations claim they have not had applicants apply for available positions and both agreed they had not pursued any recruiting initiatives. Harris Regional Hospital reflects transformational leadership and they are committed to high levels of minority representation, subgroup retention, staff skill development, and the inclusion of everyone as a unified group, which is in line with the thoughts presented in an article published by Dreachslin (2007). ACS and Hospice Home of WNC have only begun the journey toward achieving objectives of diversity consciousness but both organizations are committed to learning and welcoming the new workplace trends. Myths and Stereotypes of the Mexican Group. Nielson and Munir (2009) recognized that the opening of dialogue in the workplace that addresses cultural myths and stereotyping challenges can be difficult and complex as many do not even realize their part in promulgating myths and stereotyping. Much research inclusive of Nielson and Munir (2009) identify that cultural myths and stereotyping have been a part of the world likely since the beginnings of the human race and that myth and stereotyping is alive and well in the United States. People believe and then attribute that belief by applying it generally. An individual that bites into a bad apple offers the potential for creating myths that all apples are bad rather than taking the time to sort through each one. The Mexican group has not been an exception to stereotyping and myths. Aaracho and Spodek (2007) identified that many have perceived the Mexican American father as being cold, distant and the authoritarian, which often translates into an unwillingness to be an active participant with a community or even with their own children. The stereotype of being a cold, distant, and unforgiving individual can give way to stereotyping that all the male portion of the group is interested in what they might gain in the workplace environment rather than what they can give. The authors, Aaracho and Spodek (2007) also identified that women of the Mexican group are portrayed as being quiet, submissive, and dedicated to their husbands, which creates even further myths and stereotyping as it relates to the potential of the Mexican women’s abilities in the workplace environment. Mulholland (2007) identified challenges arising from the myth that the entire Mexican group was uneducated and thereby, qualified for only the most rudimentary jobs, which represented the jobs no one else wanted. Krings and Olivares (2007) noted there were higher levels of stereotyping when Mexican applicants applied for positions that required linguistic skills. Language, accents, and body language represents the foundation of all cultures and it represents self-identification. Bernstein’s (2007) thoughts provided that Mexican Americans have been made to feel their communication style is incorrect and somehow lacking; the group has been stereotyped by others believing the differences in language integrity means the group is less intelligent. Schwartz, Domenech, Field, Santiago-Rivera, and Arredondo (2010) identified the challenges of minority professionals entering the workforce without sufficient linguistic competency as having attributed to stereotyping and myths of cultural groups. Bernstein (2007) revealed that many of the in-groups were quick to point out the Mexican groups were in the United States to earn monies, send them home to be put toward economic security needs in Mexico, and returning themselves when enough had been earned. Introducing these types of myths and stereotypes creates challenges to the group in the workplace because it gives momentum to even more harmful forms of stereotyping; a minority group entering the workplace environment where myth and stereotyping is present and unchecked will be all but forced to suffer the consequences of belief systems they had nothing to do with creating. Effects of Stereotyping and Cultural Myths The effects of stereotyping and cultural myths can cripple the working environment. McDonald (2010) described the stereotyping and cultural myth challenges to minority groups as being representative of a cycle. First, the stereotypes and myths begin with the unknown and this is often followed by competition between groups; most often, the competition is in the perspective of an in-group rather than the minority group. The next step occurs as conflicts between groups arise and this is followed even deeper rooted and malignant stereotyping and myths. McDonald (2010) contended people learn and apply attributes to what they perceive and this represents only one of less dangerous effects of stereotyping and myth. The Mexican American populace struggles with becoming a part of the mainstream environment, whether in the workplace or at home. Aberson and Gaffney (2009) revealed that the struggles of minority groups can find its root in the forced isolation caused by stereotyping and cultural myths they feel has been made their self-image. The articles presented by Mulholland (2007) and Wolfe, Cohen, Kirchner, Montoya, and Insko (2009) agree that the effects of stereotyping do not stop with the Mexican American adults it is funneled down through children via their parents, which infers the damaging effects continue through the generations of Mexican American group. Bernstein (2007) pronounced that failing to address and education all cultural groups within the workplace will result in deeply seeded divisions between the workforce; between group competition that will cause anger and frustration for all involved, and it will continue growing and expanding until the minority group has been squeezed out of the environment entirely. Exposing and Discrediting Myths and Stereotypes. Carr-Ruffino (2005) provided that exposing and discrediting cultural myths and stereotyping require that everyone be listening and hearing one another. MacDonald (2010) identified that people achieved their understanding by believing their perceptions and that it influenced the way they think and behave thereafter. Individuals helped to realize how important it is to recognize the beginnings and nuances of cultural myths and stereotyping are more likely to change attitudes and behaviors in a way that compliments the whole rather than individual groups. Wolf, et al (2009) provided that a critical step to creating a unified workplace environment required tools and methods that will help everyone to learn to critically interpret different cultures, uncover embedded ideologies, and learn to become socially responsible employees and citizens. Schwartz, et al (2010) articulated the critical need for getting everyone to question the deeper meanings of all cultural groups within the workplace will enhance knowledge that will provide the potential for critical thought; thus, bringing awareness of individual beliefs and value systems that can be blended with others. Sarach and Spodek (2007) revealed the need for organizations to create shared experiences between groups supports acculturation and assimilation processes that are critical to creating a unified environment dedicated not only to the good of the organization but to the good of one another. Transformational leadership is also critical to safeguarding initiatives to expose and discrediting myths and stereotyping. Schwartz, et al (2010) identified that leadership that is positioned to help overcome cultural linguistic challenges such as the Mexican American that can speak English but cannot write it is able to overcome it without being subjected to the stereotyping that hinders self-esteem will help level the playing field between groups. Creating multicultural teams in a workshop that is designated as support groups is another method of bringing differing groups together to achieve a truer and more just understanding of one another. The objective of bringing everyone together in a workshop should be to make certain no one is alienated; it is also not about identifying the one committing a wrong he or she does not even realize as being done or said. The workshop is a great environment for working together to grow cultural awareness, agree on methods and strategies for overcoming the challenges, and unify to eliminate the harmful effects of cultural myths and stereotyping. A workshop is for getting to know one another, learning about differences, and asking questions about perceptions received. Debunking cultural myths and stereotyping requires a long-term commitment from the leadership and all employees of the organization to one another and it begins with implemented learning strategies. Conclusion As previously identified globalization and new technologies have created opportunities for connecting differing cultural groups from all over the world; the Mexican immigrant is no exception. Aberson and Gaffney (2009) identified the Mexican cultural group as being one of the fastest growing cultural groups in the United States. The authors also identified the group is being consistently challenged by some that wish the group to maintain a social stratification level that is far below that of an in-group in the workplace. Chao and Willaby (2007) provided that bringing unknown cultural groups into the work environment can serve to alienate those of the minority groups from those of the in-group; some of the exhibited behaviors have included everything from forced segregation to critically malignant forms of discrimination that can contribute to group elimination. Mei and Russ (2007) identified that the establishment and upholding of organizational policies that have been designed to protect immigran

Legal Aspects of Health Care Administration by George D. Pozgar Essay

Chapter fifteen in Legal Aspects of Health Care Administration by George D. Pozgar covered a major topic in health care. I found this chapter the most attention-grabbing of the options given to the students to base their paper on. While the chapter only covered one disease it is how this one disease has affected so many people from patients to health care employees. Acquired Immunodeficiency Syndrome better known as AIDS first appeared in 1981. There are more than 21 million people that have died from the infection of AIDS. A highly contagious blood borne virus caused by Human Immunodeficiency Virus (HIV) is a fatal disease that destroys the body’s immune system. With the body having a defenseless immune system bacteria and viruses are free to affect the body. I chose to cover the topic of HIV and the effects is has on the health care environment. HIV has had a dramatic effect on the history screening and testing of blood donations. Since May 1985 all blood donated in the United States received testing for HIV antibodies, p 354. Still there are cases of negligence when the collection of blood is done. In 1983, a blood center knowing that blood from homosexual and bisexual men should not be accepted. The blood center even had a written policy stating that donors who volunteer that they are gay should not be allowed to give. In the case of, J.K & Susie L. Wadley Research Inst. v. Beeson, Mr. B a patient received several units of blood from the blood center during his surgery. Mr. B later going back to the hospital for being sick tested positive for HIV and his wife tested positive. At trial, damages of $800,000 were awarded to Mr. B’s widow. Failing to follow their policy cost a significant amount of money. Patients... ...In conclusion, since the first documented case of HIV and AIDS in the 1980s, it has affected health care in several ways. Donor centers have changed their screening of donors and testing ways of the blood collected. It has increased the awareness needed for taking universal precautions when dealing in any patient care. Medical equipment modified to protect health care providers from accidentally being stuck with infected needles. Health programs designed to educate patients and raise awareness of the disease among the at-risk population. HIV and AIDS have had an impact on patient care but in a positive way also. Works Cited Legal Aspects of Health Care Administration by George D. Pozgar http://en.wikipedia.org/wiki/Blood_transfusion Bordelon v. St. Francis Cabrini Hospital J.K & Susie L. Wadley Research Inst. v. Beeson, 835 S.W.2d (Tex. Ct. App. 1992)

Significant Differences Between Accounting and Oil and Gas Operations and the Conventional Accounting for Manufacturing or Mechanize Operation.

SIGNIFICANT DIFFERENCES BETWEEN ACCOUNTING AND OIL AND GAS OPERATIONS AND THE CONVENTIONAL ACCOUNTING FOR MANUFACTURING OR MECHANIZE OPERATION. By Demoore Suleman ———————– Conventional Manufacturing Account 1. Definition: Manufacturing account, the term I use to describe business organizations engaged in the manufacture of goods for sale. These company maintain a manufacturing account. 2. Cost Method: Expenses are the cost of unsold products and are reported as assets. These expenses include wages, electricity in offices outside of the factory (sales and marketing, general administrative offices) are reported immediately as expenses in the accounting period that they are used cost outside of the factory do not become part o the product cost. Under the accrual method of accounting, period cost such as selling, general and administrative expenses are reported in the income statement in the accounting period in which they are used up or explore. Variances from purchase are recorded at that time the raw materials are purchased and re – classified into raw materials inventory, Accounting for oil and gas operation 1. Definition : Oil and Gas Account: The term is used to describe the books of account of companies involved in the exploration an development of crude oil and natural gas. 2. Cost Method Accounting for oil and gas operations follow one of two methods of financial accounting. a. Full Cost Method: All property acquisition exploration and development cost, even dry hole cost are capitalized as oil and gas properties. These cost represent fixed asset, amortized on a country – by country basis using a unit of production method based on volume produced and emaining proved reserves. Acquisition and development activities are capitalized expenses irrespective of whether or not the activities resulted in the discovery of reserve. b. The successful effort (SE) method: allows a company to capitalize only those expenses associated with successful locating new oil and natural gas reserves. automotive, electrical, agricultural, medical and aromatic indu stries. Stocks are recorded as current assets and are classified into i. Raw materials and consumables ii. Work in Progress iii. Finished goods and goods awaiting sale v. Prepayment for stock in transit The Financial Accounting Standard Board issued it concept statement No 6 Element of financial statements which defines terms as expenses, loses, revenues, assets e. t. c 3. Accounting Policies Goodwill is not subject to amortization instead the companies must conduct periodic impairment testing. The Net unauthorized capitalized costs are also amortized on unit of production method whereby property acquisition cost are amortized over proved reserves and property development cost are amortized over proved developed reserves. The Net Unamortized capitalized cost of oil and gas properties less related deffered income taxes may not exceed a ceiling consisting primarily of a computed present value of projected future cash flows, after income taxes , from the proved reserves. Amortization is computed by lease or property) or field. Accounting standard disclose for the petroleum downstream activities engaged in a. Refining and petrochemical b. Marketing and Distribution c. Liquefied Natural Gas Accounting Policies are captioned rather than as notes in the financial statements. ork in process inventory, finished goods inventory, and cost of good sold. Profit margins set are Standardized cost and represented graphically as break even point analysis. 3. Accounting Policies a. Disclosure requirement for balance sheet:- Goodwill are reported in the balance sheet as deffered charges and are long term asset. Accounting policies prominently disclosed as note to individual items in the financial statement of convention al manufacturing accounting. Disclosure requirement refers to the minimum amount of information which should be presented on financial statement. The disclosure requirement for balance sheet and profit and lost account is regulated by the second schedule of the company And Allied Matters Act in Nigeria (CAMA) 1990 while for the others part of the financial statement, it is regulated by the statement of accounting standard issued by the Nigerian Accounting Standard Board. They act under Section 335 sub-section 1 provides: For unsuccessful or (dry hole) results, the associated operating cost are immediately changed against revenue for that period. Acquisition and Mineral Right Prospecting cost associated with pre licensing are incurred in the period prior to the acquisition of legal right to explore for oil and gas in a particular location, such cost include the acquisition of speculative seismic data and expenditures on the subsequent geological and geophysical analysis of the data. Other licensing faces are oil exploration license, oil mining lease license. Oil prospecting license (OPL). In the course of acquiring the right to explore, develop and produce oil or natural gas, expenses relating to either purchase or lease to the right to extract the oil and gas from a property not owned by the company. Acquisition costs also includes any lease bonus payment to the property owner along with legal expenses, and title search, broker and recording cost. Under both SE and FE accounting methods acquisition cost are capitalized â€Å"The financial statement of a company prepared under section 334 of this Decree shall comply with the requirement of schedule 2 to the Decree (so far as applicable) with respect to their form and content, and with the accounting standards laid down in the statement of accounting standards, issued from time to time by the Nigerian Accounting Standard Board.. Provided such accounting standards do not conflict with the provision of this Decree or Schedule 2 to this Decree†. 4. Operations: The manufacturing process result in the continuous flow of intermediate product which serve as industrial input for the production of wide varieity of end product in building, textile, packaging, automotive, electrical, agricultural, medical and aromatic industries. Stocks are recorded as current assets and are classified into i. Raw materials and consumables ii. Work in Progress iii. Finished goods and goods awaiting sale iv. Prepayment for stock in transit The Financial Accounting Standard Board issued it concept statement of Exploration Costs: Typical of exploration costs are changes relating to the collection and analysis of geo-physical and Seismic data involved in the initial examination of a targeted area and later used in the decision of whether to drill at that location. Other cost involved those associated with drilling a well, which are further considered as being intangible or tangible. Intangible cost in general are those incurred to ready the site prior to the installation of the drilling equipment whereas tangible drilling cost are those incurred to install and operate that equipment. Treatment: All intangible cost will be charged to the income statement as part of the periods operating expenses for a company following the successful method . All tangible drilling cost associated with the successful discovery of new reserves will be capitalized while those incurred in an unsuccessful effort are also added to the operating expenses for that period. Capitalized means being added to the balance sheet as a long term assets. Development Cost: Involved in the preparation of discovered reserves for production such as those incurred in the construction or Disclosure Requirement for Value Added Statement Value Added simply refers to the difference between input value and output value. S. 35 (4) of the CAMA 1990 requires that â€Å" the value added statement shall report the wealth created by the company during the year and its distribution among various interest groups such as the employees, the government, creditors, proprietors and the company†, while emphasizing on the importance of the statement as apart of the financial statement, SAS 2 pointed out that the statement will enable companies to ensure the public that they do not exist for the length of their owners only but rather for the society at large. Possible uses to which the statement could be put include: i. Predicting managerial efficiency ii. Indicating the company’s wage paying ability iii. Evaluating the relative rewards of â€Å"shareholders† and other claimants against the company. the construction or improvement of roads to access the well site, with additional drilling or well completion work, an with installing other needed infrastructure to extract (e. g. pumps), gather (pipelines and store tanks) the oil or natural gas reserves both ST and FC allow for the capitalization of all development costs Production cost: Ensured costs in extracting oil or natural gas from the reserves are considered production costs. Typical of these cost are wages for workers and electricity for operating well pumps. Production cost are considered part of periodic operating expenses and are charged directly to the income statement under both accounting methods. Full cost accounting provides more meaningful financial statement. The primary asset of an oil company are the underground oil and gas reserves but not the individual well drill (expenses) in producing the oil. Its been further argued that the amortization of full cost over time produces more meaning income statement through improved matching of cost is to be released revenue. No 6 Element of financial statements which defines terms as expenses, loses, revenues, assets e. t. c Disclosure Requirement for Profit and Loss Account The Profit and Lost Account is an account which report the revenue and expenses of an enterprise for a given accounting period. The objective of the profit and loss account as stated under S. 335 (2) of CAMA 1990 is to give a true and fair view of the profit and loss account of the company for the financial year. The minimum information are disclosed in the profit an loss account are disclosed in schedule 2 paragraph 13 of CAMA 1990. Disclosure Requirement For Fund/Cash Flow Statement Statement of Accounting Standard (SAS) 2 defined a funds flow statement as a statement which provides information on the derivation and utilization of funds during the period covered by the financial; a statement. A funds flow statement show the movement in net current assets of a company Companies are required by law under S. 335(3) of CAMA 1990 to prepare and publish such statements and to give a detailed information on the various sources of funds on its disposition during the accounting period covered. 4. Operation: in the oil and Gas companies are refining which is simply the breaking down of the hydrocarbon mixture of crude oil into useful petroleum products. This is done through distillation cracking, reforming and extraction process these operations can be subdivided into i. Crude oil acquisition, ii. Crude oil storage iii. Processing iv. Blending v. Finished products stages Oil and gas companies are affected by periodic changes for depreciation depletion and amortization (DD &A) of costs relating to expenditures for the acquisition and development of new oil and natural gas reserves. They include the depreciation of certain long – lived operating equipment, the depletion of costs relating to the acquisition of property or properly mineral rights, and other amortization of tangible non – drilling cost incurred with developing the reserves. The periodic depreciation, depletion and amortization expense charged to the income statement is determined by the unit of production method in which the percent of total production for the Note to the account: does not become necessary if the balance sheet profit and lost account provides sufficient disclose in the accounts to give a true and fair view of the company’s state of affairs and the profit and loss position. This is however contained in S. 335 (7) of the CAMA 1990 which states as follows: â€Å"if the balance sheet or profit and loss account drawn up in accordance with these requirements would not provide sufficient information to comply with subsection (2) of this section, any necessary additional information shall be provided in that balance sheet or profit and loss account or in a note to the accounts†. Total production for the period to total proven reserves are the beginning of the period is applied to the gross total of cost capitalized on the Balance Sheet. Depletion is the means of expending the cost incurred in acquiring and developing oil and gas using unit of production method. Depletion rate per barrel is completed as:- Capitalized Cost / output Depletion expense is computed as:- Depletion Rate x No of Out-put Produced |Accounting treatment of cost | | SE FC | |Acquisition | Capitalized |Capitalized | |Geolog & Geophy |Expense |Capitalized | |Explorating dry hole |Expense |Capitalized | |Development Dry hole |Capitalized |Capitalized | |Production cost |Expense |Expense | Expense is associated with income statement, capitalization is associated with Balance sheet extract. References J. Vitalome , Accounting for Differences in Oil and Gas Accounting,http://www. investopedia. com S. Abubakar (2007), Lecture Note Oil and Gas Accounting Department of Accounting Faculty of Administration Ahmadu Bello University Zaria. Federal Government of Nigeria (1990), Company and Allied Matters Act, Lagos Government Printers NASB(1985), Information to be Disclosed in Financial Statement, Statement of Accounting Standard 2