A day without technology Essay

How would you feel a day without using each technology? Living without technology will be totally unattainable as this has become every days application as more and more people be gaining knowledge on how to touch use of the communication tools to improve their ways of living and staying informed on the current technology to avoid being left behind. New technologies are being developed daily which shows that the industry will continue to recruit and expand. People will continue using these technologies to improve their standards and to stay informed. engineering science has influenced us in so many another(prenominal) positive ways, from providing mobile call backphones that idler be used in the house, to around the world and provide so many other great features. With technology advancing every day the mart comes out with new phones with the latest styles. Now days a overturn phone would be considered perhaps the plainest phone there is out there. When I was in bare(a) sc hool I remember the first carrel phone I saw was a medium grey phone that has a simple green background screen with black font. pas de deux months later, I recall my uncle buying a gray brazen phone. This cell phone had a camera and had color.I thought it was way nicer whence the first phone I had seen. As we see now flip phones are out, and the market hits us with more and more advanced phones. handle for example the touchscreens, androids, and the iPhones. As all this technology advances we want to get the latest and ask for more. Around the early 2000s middle school students were archaic to have cellphones. If we take a look now we see the elementary children even have cell phones. This has changed a lot throughout the years. My elderly sister which is now 23 years old never had a cell phone while living at home. I veritable my first phone when I was in 9th grade. My younger sister which is totally 12 years old got her cellphone when she was started 6th grade. As we can s ee even the younger ones want the latest. thanks

Chapter study guide quiz

Articles of federation These were documents that basically made the 13 colonies separated from KGB and conventional the US as a confederation Northwest ordinances This was an act of the confederation of the US that responsibilityd that the US would continue expansion towards the west jingoistic They preferred strong central regime Goals of nationalists To have their country get together under THEIR nations rule not to be ruled by nigh foreign king, Like In many cases.To be able to manage their own culture, with their win unique national values and customs and not have other cultures forced upon them. To speak their national language. To celebrate and love their national artists and heroes, their special traditions and holidays, to show the pride of being (whatever nation they are). kind of of saying, Oh, Im from this and that kingdom of this and that king concourse would say l am cut/Hungarian/lateral/whatever, and be proud of who they are and determine with their nation ality, not allowing other nations to press on them and control them at least(prenominal) not without a fight and an attempt of resistance. A of yahoo answers Shays disorder Farmers got mad at government for not passing stay laws Virginia think Proposed by Randolph and made more open by James capital of Wisconsin Made the leash branches of government to keep checks within the republican government to make sure no one had to fear that tyranny or abuse of power was possible 3/5 compromise The three fifths compromise made 3/5 slaves in to every states mental capacity count It was later added with this that slave trade would continue for 20 geezerhood This was very important to community in the southGeorge mason, a slave owner, stave passionately about not keeping slaves Electoral college Electoral college were people ho voted on behalf of the state for the new president Came with rules for ties and other internet site Constitution Was changed because it supported the rich and more high society people Revolutionary leaders apposed It too so It was changed Nationalists changed to the name federalists Which made the state governments strong The Judiciary act Tariff Bill of rights Hamilton economic figure Whiskey rebellion The battle of fallen timbers George Washingtons farewell address hind end Jays treaty James Madison

7 Army Values: the Standard Behavior of a Soldier Essay

Army basic training has 2 main stages in the process of edifice a Soldier. The first flipper weeks ar to break you down, and the last five weeks are to break you down, building you into a Soldier. While a Soldier is being is being construct they instill something called the Seven Army Values into you. The determine are something that I lived by in the Army, and to this day I still live by them. I give notice take these values and apply them to bothday life. They are the standard for behavior, not only in the Army, but in any ordered society.Loyalty Bear true faith and allegiance to the U.S constitution, the Army, and other(a) soldiers. This quite a little be applied to my role as a pupil as I will be loyal to my fellow classmates and teachers. In my personal opinion, Loyalty means being a person that others can count on, so when the time comes, I will be there to do what needs to be d one and only(a).Duty Fulfill your obligations Accept duty for your own actions and thos e entrusted to your care. As a student I will happen upon the task that needs to be done, no matter how much I would rather be doing something else. If I do not fulfill my duties on a regular basis, then those around me will have to disperse up the slack, and any sense of loyalty begins to become tarnished.See more Homelessness as a social problem EssayRespect spread over people as they should be treated. How we consider others reflects upon each of us, both personally and as a professional organization. I will discover everyone in my class and also my teachers. I would want them to treat me the alike(p) way. With respect we can get a lot accomplished and do it things as a team.Selfless Service Put the welfare of the nation, the Army, and your subordinates out front your own. Selfless service leads to organizational teamwork and compensatees discipline, self-control and faith. In college and in life I will commit to go a elfin further, and get the job done right the first time.Honor peppy up to all the Army values. I will encompass all the values into one and apply them to everyday life as a College student and my life in general. I believe these values are important to live by.Integrity Do what is right, legally and virtuously. Be willing to do what is right even when no one is looking. I have a real bad self scruples so I would not be able to cheat. I am an honest person and I will always be this way. individual(prenominal) Courage Our ability to face fear, danger, or adversity, both physical and moral courage. I will take responsibility for my decisions and actions and accept responsibility for my mistakes and shortcomings. I will try my hardest not to make mistakes but no one is perfect. These are the values that I live by every day. They are what I stand for. In everyday situations I can apply one of these values.

Jackie Kay ”Owl” Essay

The faint, almost invisible, line surrounded by chela and adult, carefree and responsible, becomes more and more blurry and grey the close-hauled you get to it. First, it is said that you reach adulthood and step into the real world, when you keep up your faith in God, but thrusting that thres delay yourself, you on the dot fill in you are not yet an adult. So then, you postpone it until the age of 18. By then you should be starting your career, or at least meet an idea of where you are going, and more importantly you are at one time licitly an adult, with the right to vote and take care of others, but also with the ponderous realities of facing up to your mistakes. Coming to terms with who you are as you kick upstairs up and as an adult is not always the easiest thing. The short level Owl by Jackie Kay treats exactly this subject, of whom you end out to be, and what things you choose to hold on to in life.Jackie Kay chooses in her story to make use of the first-person narr ator, and this makes it easier as a commentator to identify yourself with the main character Anita. The reader reminisces to kn honkeredge childhood memories and feel like they are in close communicate with Anitas feelings, almost as if they were the readers own. When Anita tells her story, she does so by starting out in a flashback from her childhood, with the memory that started it altogether. The time she went on holiday with her parents and Marion and hers, and they first discovered the screeching barn owl, which would become the asylum for their lifelong companionship. This use of flashback gives the reader a more precise cosmos of who Anita was as a child, and what made her Barn. As most children Barn was stingy and unable to sympathize.She was not held back by leaving out Sandra when it came to who caused the crowd, and shrewd neither on giving her an owl-related nickname to include her or so far changing her own. When it came to telling white lies to uphold the sac redness of her and tawny-browns naked as a jaybird best peership, she did so without the blink of an eye. As Barn retells the stories of their childhood she leaves runty comments, which tells the reader that the pettiness and uncompromising attitude she possessed as a child is no longer with her. She has made a development from child to adult, even though she cannot see itherself. She notices and analyzes, as she retells, the feelings she put Sandra through by excluding her. This also indicates the change she has made from her age of ten until her fortys in spite her own lack of recognizing it.It is later on revealed that the aforesaid(prenominal) holiday where Barn and Tawny discovered the barn owl, they also put out that their parents had swapped. This collision of two worlds and confusion over interruptting parents keeps feeler up in Barns mind. She tells Tawny that she cannot stop thinking close that summer, and at first, one might think that this has to do with the owl that tied their association together. However, when looking closer you will realize that her own recent split from a man causes her lingering to this memory. It is briefly brought up by her and Tawny but not really spoken of, which is caused by Barns conflicting emotions from her parents split. On one hand, their splitting brought her closer to her best friend and gave her something consistent in her life that she knew would never fail her. On the other, she is scared to be alone, and taking over all the responsibility for herself, becoming an adult. Therefore, she leans on Tawny to be the only trusty thing in her life.The owl in this story seem to contain significant meaning to the friendship between Barn and Tawny, and mend the owl does symbolize the friendship and the enactment between child and grownup, it holds a deeper and more hidden meaning. It symbolizes the burden they have both been carrying on their shoulders ever since that night where they found out about their p arents. They have never talked about it and the ignorance of what happened and insecurity about love that followed, all of which yet unexplained, is a contributor to Barns insecurity about who she is even now in her fortys.As they talk about it and decide to go away on they both wake up feeling like the weight have been lifted of their shoulders. And this sweet release is exactly what the heron by the Mersey river resembles. The burden flying away, soaring up, up, up in the sky cathartic them from their agony, and taking them back to the simplicity of childhood. Therefore, it seems to be the owl that catches them, brings them in while it is yet another bird, the heron, that is bound to set them free.Tawnys outlast comment on how Barn will soon need her go is Jackie Kays way of saying that life is not over just because, you are middle-aged, or you split from your partner or your parents get divorced. livelihood is only just begun, and I believe that this is the message that Jac kie Kay wishes to leave the reader with. You cannot, you must not permit the bad things bring you down. Cause if you let them do that then how are supposed to fly?

Philippine vacation experiences

Its been quite a long time since Ive been here, but still, the timbre never changed. Its still where my heart finds its second home -? the Philippines. We celebrated Christmas rattling religiously by attending predawn masses called Sambaing Gab eat handed-down food like rice cakes and having a good time with our family. The shadow mass starts at December 16 and lasts until the day of the Christmas. The church bells and graduation cockcrow awaken the people of the town to go to church and to beg for a joyful celebration of the Chrisms birth.This is indeed quite incompatible canvass to celebrating in Italy, which is mostly about Santa Clause and giving gifts. As it continues to languish on the cold breeze of December, me and my cousins enjoyed caroling in the neighborhood. It is hoping from one endure to another every night and singing Christmas songs. This serves as our bonding unneurotic and also, there is this joy that resides in Our hearts as we sing different Christmas carols. Through this, it sets our mood for some Christmas spirit. Roaming around our place, I noticed that apiece household were adorned with these star-shaped multistoried lanterns which they call parole.They enjoin that s early as November, these were already hanged as a supplying for Christmas. After all the preparations, Niche Buena is still the much-anticipated part after the midnight mass. It is a traditional Christmas Eve feast after returning home from the mass. It was a very special occasion for me because after a couple of years, we volition celebrate the Christmas Eve as a whole family. We rargonly take for this hour, so I will consider this as one of my stovepipe Christmas. Truly, everybody gets busy during December but me and my family never let any moment get wasted.We savor every chance that we get together finished outings and exploring the beautiful spots in the place. More than that, I must declare that the real essence of this season is the giving and sha ring among people. It is by these moments that we are reminded that the cut for all(prenominal) other is still the main center of the celebration. At the end of the day, these seasons are still about family closeness and my vacation in the Philippines is one great reminder that a strong bond among families is what makes each season worth-celebrating. Indeed, it was a cold yet warm vacation because of the love between and among us.

Mozi Essay

When did he live and what was his historic significance? Mozi, also pronounce as Mo Di, was a philosopher innate(p) in Tengzhou, Shandong Province of China from 470-400 BCE. He founded the tame of Mohism, which rivaled arguably to Confucianism and Daoism. plot of land there is much mystery to his life and origins, speculations points that Mozi was schooled in Confucianism in his azoic years. He thought Confucianism emphasize too much contribution to celebrations and funerals which he felt were unfavorable to the livelihood and production of common people.Mozi believed that society should be led by the wise and the virtuous, and as people, we should work to save for each one other. He sought a world of jianai or just care which is aim to give a moral guide to affable behavior that is to say, no matter the relationship between a person, either individual should equ completelyy care for one another. Although, despite contention that all people deserve equal concern, elements of Mozi thought may have provided a corrective to some, but not supported as such to scotch equality or status equality.During the Warring States Period, Mohism was actively developed and practise in many states, but fell out of favor when the legalist of Qin Dynasty came to power. Mohist and Mohism value were tarnished when Emperor Qin ordered the burning of books and burying of scholars. Furthermore, Mohism further declined when Confucianism became the dominant school of thought during the Han Dynasty. Though Mozis school faded into obscurity subsequently the Warring States period, Mohism was studied again two millennia after his death.Since almost nothing had seize the texts during the last two thousand years, there was much worry deciphering the it. As a result, Mohism became the hardest philosopher within the hundred school of thoughts to study. In addition, Mozi has been go forth in Chinas history as an important conception of philosophy. His passion was for the good of th e people, without concern of personal gain nor even of his life or death.

Assess the View That Cults and Sects Are Only Fringe Organisations That Are Inevitably Short Lived and of Little Influence in Contemporary Society Essay

It mint be argued that cults and sects are only fringe organisations that are unavoidably short lived and of dinky influence in contemporary c aller, however just about may harbor views to contrast this idea. A sect is an organization, which usually breaks run into from an established religion, which finds itself in disagreement with views and values of wider baseball club and refuses to tolerate the beliefs of others. Although the trust to be a member is voluntary, as oppose to universe innate(p) into, the like religion, sects are egested by caller and claim voiceless obligation and commitment by its members.A sect is an extremely minute organisation, which is often led by a magnetic leader. Whereas, in contrast, a cult does not progress from a mainstream religion and does not reject or challenge societal norms. yet, as tolerant of other beliefs as they are, they still attract a great deal of negative press, for character brainwashing. Members in a cult are usually more than like customers than followers. An cause of a cult is Heavens gate, which is a destructive eschaton cult, centered in California. on that point is a mass of supporting license that cults and sects are short lived and insignificant to wider society. Nevertheless, it must be maintained that the social function is complex as thither are many sects and cults, which identify themselves differently.There is present to support this view of a short-lived nature of sects. This is payable to many indicates. World rejecting sects, imputable to their nature and succeeding societal rejection and discoloration of bad press, must be able to compromise with society and fitting a denomination and thitherfore cease to be a sect, if this is not done then the sect will die out. There is similarly an argument that sects cannot have a great deal of affect upon society e actuallyplace a long term period as they cannot buy the farm past the charismatic leaders lifetime and therefore c heck themselves over more than one generation.The American theologian Niebuhr theorises that another reason for transience of sects is that they rarely live past the 1st generation because the second generation usually lacks the belief of the 1st. In this way, theirmembership dwindles as the second generation chooses to leave the sect and hold other views in wider society.However Wilson disagrees with Neibuhrs view and says that he overates his case and chooses to not pay attention to groups who did pertain a distinct sectarian stance. Similarly, certainty proves to discredit the belief that a sect fails to live on past their leaders death. For example, The Mormons have continued for many generations and also the Amish- however this could be attributed to the restrictive isolation-like in which they live. There is also a possibility that the Moonies surviving is callable to the leader preparing for his son to take over his position as the charismatic leader after his death, how ever this is yet to be seen.Cults have seen a large incline in their number recently and because they are more accepting of wider society and despite receiving bad press, set up a operable solution to peoples issues and wishes, seem less likely to die out due to refusal and disapproval. They are also financially rather stable, the perform of Scientology for example has an estimated income of over 200m per year. This is down to the consumer attitude of cults. There is also a mass of evidence for their importance in society in a sense that hearing cults have a mass market of self help therapy there are many books available for example, tarot reading, crystals and reflexology regularly appear on the best seller list and often more room is given up to these books rather than Christianity books themselves. The view that cults are fringe movements is less supported than that for sects.Sects very infrequently continue on as sects but cults such as scientology are not only prosperous b ut also have a huge celebrity following trend admired by the public for example Tom Cruise.There is also evidence that sects and cults can be of great influence to society though it is debatable as to whether or not that is possible today in a society as apparently secular as ours. Weber suggests in his Theodicy of Disprivilege that because they offer a solution to problems justification and explanation for life and its problems, to marginalisedgroups such as dropouts or ethnic minorities, world rejecting sects that offer status appeal to people. An example of this is Liberation Theology which was for the poorer people which had great influence upon the priorities of the Catholic Church in Latin America (though it has become more conservative, it continues to represent humane rights and democracy).Bruce argues that it is not a religion and is instead a shallow, meaningless thing. ascribable to the elements of choice it offers, the choice about which bits to believe and whether to take its readings into account, it does not pick up commitment. This he argues prevents it having religious status. Post Modernists see it as being religious shopping it is part of a consumerist culture. Despite not necessarily being a religion, there is lots of evidence to show that it has influenced society as a whole and, some sociologists would claim, aided secularisation. There is also evidence to show that it is unlikely to be particularly short lived as it fits in so well with our Capitalist, consumerist society and our individualistic values and is so profitable.Therefore, though there is strong evidence to show that sects and cults are fringe organisations, there is sufficient evidence to suggest that neither are short lived in themselves either through the Sectarian cycle or demand and communicate (though sects tend to become denominations) and also to suggest that the influence of sects and cults on society is greater than expected though the influence of sects and cu lts is exemplified by older examples and so one cannot be sure as to how successful they will be in todays society, except in regards to specific sects and cults.In conclusion, the view that cults, sects are fringe organisations that are inevitably short-lived and of little influence in modern-day society, is on the whole not solely correct but has some strength in that the permanency of all is arguable as is their status as fringe organisations.

An Abuse of Power Essay

Abigail is the most prominent example of power and use of goods and services, with far worse repercussions, fooling the court and pretending to be Gods sound to get what she wants. Hale declares before the court that private vengeance is running(a) through this testimony, (105) when Proctor attempts to show the court Abigails machinations. She recognizes the Puritans fear of God, and their fear of witches, to manipulate those in power, gaining her own strength in the court and causing mass hysteria to wrench in her favor.Her arise to power begins even before the hysteria, starting with the group of girls from the forest, but her maneuver are no different manipulate others to save herself. They fear organism caught, and she coquets to their terror, telling them if they breathe a word, or the edge of a word, somewhat the other things, then she will come to them in the black of some repellant night and she will bring a pointy reckoning that will gelidity them (19).This threat crafts her iron grip on the girls, allowing her to lead them against the town, lying and reprobate folk to save themselves from strife over their actions. Abigails hold rest on the girls all through the play, forcing even the most honest to turn from truth and continue their lies when people accused of witchery confronted them in court, they would faint, motto their spirits came out of their bodies and choked them (98).This is evident in the scene where bloody shame confesses their lies, admitting they never saw no spirits and were never threatened or afflicted by any manifest of the match or the Devils agents (98). Abigail manipulates the court, using the power shes gained to say she does Gods work, and Mary falls back to her, carrying out Abigails wishes by denounce John Proctor. This is similar to how Abigail got rid of Elizabeth by accusing her in her newfound place of power, so she could be with John, a fact that he addresses, refusing to break off his wife to vengeance ( 73) when they come to arrest her.Abigails attitude of compulsive the girls by vicious fear of witchery is easily comparable to that of the male child Jack in Goldings Lord of the Flies. Jack recognizes the weakness in the group of boys, using their gnawing fear of the beast to turn them to his side, against Ralph. Though much(prenominal) more direct, Jack uses his power to threaten the boys on Ralphs side, much(prenominal) as Samneric, to hail to savagery and chaos, much like Abigail did to Mary.He dominates the island, acquire what he wants, and eliminating those such as Piggy and Ralph, who stand in his way. Abigails tactic of lying, manipulating fear and abusing her power in court grants her the same advantage of getting her way, and pushing aside enemies like Elisabeth. The only difference is that Abigails actions come with far bigger consequences, more than Parris, Putnam or Danforth, fleshed out on a larger scale of victims who fell in the face of her machinations.In the end, Arthur Millers Crucible is a fine study of manipulation and abuse of power, shown in various forms, through vicious antagonists, always exploiting capital of Oregons fear to achieve their own selfish goals and further themselves on the social food chain. What Miller is perhaps attempting to demonstrate through this play is that those in positions of power will always abuse it, especially when assent is involved, because of the manipulation of that faith to create fear and control (Bardem), as grant done Danforth, Parris, Putnam and Abigail.

Study of Personality

What is nature? It is the cabal of qualities that form an individuals unique mention and harbour them different from early(a) people. Personality is made up the characteristic patterns of thoughts, behaviors, and feelings. Personality becomes apparent from an individuals early mount and remains consistent throughout his / her lifetime. Cloninjer (1999), believe that people are natural with four specific temperaments ( harm avoidance, novelty seeking, perseverance, reward dependence) which have a crucial role in forming the personality and how we get along with our family and other people.Thither are numerous theories about how personality develops and they accent on diversity approaches. For instance the Freudians and the Behaviorists argue that personality is developed by ones interactions with their environment and by studying behaviors that can be observed and assessed. The humanists theory focuses on the splendour of free will and individual experience in the developme nt of personality.The deuce issues I selected that are of interest to me are Free-will vs Determinism and Cultural Determinism vs Cultural Transcendence. Free-will vs Determinism. With this issue, the focus is on finding out if genetic and environmental events have a bearing on our personality? Can we shape, direct and control our character development and destiny? The notion of free will argues that we are conscious(p) human beings and as a result are free to make undetermined decisions in situations where we can and are able to do so.Determinism on the other hand argues that things or events that happen are as a result of things/events that happen in the past. Cultural Determinism vs Cultural Transcendence. The question here is that to what extent does our cultures shape us to become who we are? Just wish well the Free-will question, can we transcend cultural differences by rising above it? Should it so happen that we can transcend cultural difference, how can it be done, and ho w halcyon or difficult will it be to do so?I am inclined to believe that the culture in which we were born and raised(a) shapes who we are emotionally and behaviorally, however the environment has a commanding influence. many an(prenominal) cultural studies conducted during the last decade on issues such as self- processes, emotion, and personality traits have firmly established the following culture is a pick up determinant of what it means to be a person (Diener, Oishi & Lucas, 2003 Markus & Kitayama, 1998).

Aci Financial Statement Essay

The companies ar now preparing this bid as an integral ploughsh atomic event 18 of their pecuniary bids. This paper examines empirically the electric current employs followed by exemplification companies in preparation of nones fuse t to each oneing and concludes that the adjudicate companies be in line (with few exceptions) with the requirements of foreign account literary argument pattern (IAS)-7 or Bangladesh news distinguish Standard (BAS)-7. It in addition proposes some suggestions for improving the exhibit of the tilt Key words change combine statement, IAS/BAS, tendencyed Company, Disclosure.Introduction The mathematical function of a inventorys in prey statement is to provide development on the silver fall from a smart sets direct, investing and support activities to enable the users of its mo meshingary statements to approximate the ability of the company to generate groovy and to use the historic nones scatings to predict f uture hard hard currency in unravels. The gold in hightail it tuition enhances the comparability of the operating performance by miscellaneous companies, because it eliminates the effects that arise from the use of distinguishable business relationship treatments for the same proceeding and events.The use of bills flow reading is gaining importance in the abbreviation of monetary statements (Epstein 1991 Yap 1997 Jones and Widjaja 1998 Previts and Bricker 1994). propertyflow cultivation is considered less(prenominal) open to manipulation than information on earnings, because it is based on the actual receipt and affordment of funds save and non on the accrual and some an former(a)wise(prenominal) score principles. Rees (199575) adds that the gold flow statement whoremaster be more instructive than the other statements. However, he literature on the currency flow statement indicates that there ar grey beas in immediate payment flow inform that argon open to confused interpretations (Everingham and Watson 2002). The perceived simplicity of the coin flow statement may therefore create synthetic confidence in the reliability of companies currency flow reportage and the comparability of various companies currency flow information. The acceptance of IAS-7 The exchange Flow pedagogy has added a new holding to the preparation and presentation of pecuniary statements in Bangladesh.This paper is an attempt to check up on into the state of bills flow reportage by the listed Bangladeshi * Lecturers, element of Business Administration, ASA University Bangladesh 210 ASA University Review, Vol. 6 zero(prenominal) 2, JulyDecember, 2012 Textiles and Clothing companies in general. The focus is not on the look of the reporting of the companies but rather on what the reporting levels be in general. Objectives of the reputation The major objectives of the study atomic number 18 as follows 1. to identify the current practice of exchange flow statement of pharmaceutic companies in Bangladesh. 2. o provide present silver flow statement format, structure and reporting on the basis of information provided in the yearly reports of the selected listed pharmaceutic companies in Bangladesh. Methodology of the study The study was conducted in treaty with secondary information obtained from various sources. The everywhereview of standardization of monetary reporting and the restrictive framework has been based on laws, regulation, and guideline and likewise on various published sources of information interpreted from global method of accounting Standard placard (IASB) and Bangladesh history Standard 7 (BAS 7).A limited purview has also been made covering a total of 12 pharmaceutical companies one-year reports (2009) enlisted in Dhaka Stock convert (DSE) and Chittagong Stock Exchange (CSE). These are selected on the basis of convenience sampling procedure. In order to generate the study more revealing it also covers some research articles, textbooks, publications and meshwork sites of various accounting bodies. Limitations of the study 1. Applied non remunerationability techniques nourish been used. 2. callable to limitation of the extensive materials, books and previous studies in Bangladesh literature review could not be extensive. 3.This study consists of only 12 listed Pharmaceutical companies due to m and resources constraints. Literature review capital flow statement A historic surroundings/background capital flow account (CFA) was the main brass of accounting up to beginning of the 18th century (Watanabe, Izumi The evolution of In get in Accounting in Eighteenth and Nineteenth Century Britain, Osaka University of Economics, Vol. 57, none 5, January 2007, p. 27-30). Till then, accounting allotment and profit valuatement were relatively unimportant the profit and dismission account being used to close off ledger accounts at each period end.However, with the adv ent of concept and practices of business continuity, periodic measure and statement of fiscal position began to grow. Thus the basis of gold accomplishment becomes foundation for the allocation based systems of accounting today. Although there has been a pretty sustained stakes in entrepot flow statements (based on allocated accounting data) since the beginning of the twenty century, CFA appears to have accepted little or no support from accountants until the early 1960s.At that time there was little worry over the use of currency flow data in the financial analysis- cash flow being interpreted as profit convinced(p) depreciation (. Winjum, J. o, 1972). In 1961 AICPA recognized the importance of fund statement by publishing Accounting Research Study (ARS) hard currency Flow disceptation Disclosures in Pharmaceutical Companies 211 nary(prenominal)2 coin flow analysis and fund statements. Before that, accountants had watchful funds statements primarily as guidance repor t. The Accounting Principles Board (APB) responded in October 1963 by issuing APB Opinion NO. the statements of and application of funds, which recommended that a statement of sources and application of funds be presented on a supplementary basis. Because of the favorable response of the business community to this pronouncement, the APB issued Opinion nary(prenominal) 198 Reporting ever-changing in financial congeal in March 1971. This opinion required that a statement of changing financial position be presented as a basic financial statement and be cover by the auditors reports. In 1981 the fiscal Accounting Standard Board (FASB) reconsidered fund flow issues as small-arm of the conceptual framework project taken in 1976.At this time the FASB decided that the cash flow reporting issues should be considered at the standard level. Subsequent deliberation resulted in arguing of Financial Accounting Standard (SFAS) no. 95 Statement of cash flows in noember1987 (Weygandt, Kieso , Kimmel 1998 1936). depot flow statement Vs Cash flow statement Both fund flow statement and cash flow statement serve as a fundamental parts of the financial statements. In 1961, the AICPA issued ARS No. 2, Cash Flow Analysis and the Fund Statements which recommended that a fund statement covered by auditors opinion be include in companies financial reports. concord to split up 5 of Preface to Statement of International Accounting Standard approved by the IASC Board in November1982 for publication in January 1983 and supersedes the preface published in January 1975 (amended March 1978), the consideration financial statements covers offset weather sheets, income statement or profit and hand bulge accounts, statements of change in financial position, tick offs and other statements and ex designatory materials which are determine as being part of financial statements (IASC, 200032).As per split up 7 of framework for the Preparation and first appearance of Financial Statemen ts (approved by IASC Board in April 1989 for publication in July 1989) A complete set of financial statement normally includes a fit sheet, an income statements, a statements of change in financial position (which may be presented in a variety of ways, for example as a statement of cash flow or a statement of fund flows) and those spirits and other statements and explanatory materials that are an integral part of the financial statements (IASC p. 3-44). As per paragraph 4 of the previous IAS 7 (October 1977), statements of change in financial position, the terminus funds referred to cash, cash and cash equivalents or working capital (IFAC, 1992 p. 813). monetary resource provided or used in operating theater of an initiative should be presented in the statements of changes in financial statement separately from other sources and uses of fund.Unusual items, which are not part of ordinary activities of the initiative, should be separately break (IASC parity bit 21). But som e users of financial statements consider current practices of reporting fund flows as confusing because too much information is compressed in the statements of change in financial position, and because no single commentary has been launch (Mosich and Larsen, 1982 p. 935).In order to develop a conceptual framework for financial accounting and reporting, the FASB issued in December 1980 a discussion memorandum reporting Fund flow, Liquidity and Financial Flexibility which was issued for the following reasons (1) for treasureing future cash flow, and (2) current practices regarding the reporting of funds flow information are not entirely satisfactory. As a result of deliberation, FASB issued SFAS NO. 95 Statements of Cash Flow in 1987.The statements require the inclusion of statements of Cash Flows rather than a statement of Change in Financial position when issuing a complete set of financial statements 212 ASA University Review, Vol. 6 No. 2, JulyDecember, 2012 which was made uti le for annual periods ending after July 15, 1988. The major requirements of the statements are of the following deuce areas Basis of Presentation The statement mustiness focus on cash receipts and payments and must explain the change in cash overconfident cash equivalents.Classification of cash flows Cash flows are to be categorise advertisement harmonize to operating, investing and financial support activities. The basis of such classification is derived from the financial theory, which state that the try derives the cash used for investing activities and settlement of slap-up financial obligation in an accounting period from internal and external sources. Internal cash sources emanate from the net cash generated from current operation and perhaps disinvesting and depletion of cash resources at the start of the period.External cash sources come from backing activities such as borrowing and receiving cash from the sale of candour shares to existing and new shareholders (Wal lace et,al). Benefits of Cash Flow education The information in a cash flow statement helps investors, creditors, and others to assess the following aspects of the tights financial position. such statements serve as a machine for predicting the ability to generate future cash flows for the investors, creditors and others. This enables managers or management to plan coordinate and control financial operation in an effective manner. It gives an sign of the relationship between profitability and cash generating ability thus of the quality of the profit earned. It furnishes information to the management regarding the entities ability to pay dividend and watch obligations. psychoanalyst and other users of financial information often, formally or informally, develop models to assess and compare the present value of the future cash flow of entities. diachronic cash flow statements could be utilizable to check the accuracy of by assessment (ACCA Text book part 2. P. 324). It i s free from manipulation and is not affected by keep downive judgments or by accounting policies. much(prenominal) a statement dictates land sites when a business has made huge profit but has run out money or it has sustained sledding but has enough cash availability. The extent of cash generated from operational action mechanism and external finance in order to meet capital, valuate, and dividend requirements can be obtained from such statements (Lee, T. A 197227-36). It aids in the evaluation of pretend, which includes both the anticipate variability of future return and probability of insolvency or banking companyruptcy ( Hendrickson, Eldom.S, 1982 237). Such statements reveal the capability of an enterprise to pay its short obligation as and when due to the lenders. A cash flow statement in sexual union with a remainder sheet provides information on liquidity, viability, and adaptability. The isotropy sheet is often used to obtain information on liquidity, but th e information is rather incomplete for this purpose as the balance sheet is originated at a particular point of time. Cash Flow Statement Disclosures in Pharmaceutical Companies 213 It may serve ups users of financial statements in making judgments on the quantitys, timing and stratum of certainty of future cash flows. This statement provides information that is useful in checking the accuracy of past assessment of future cash flows and in examining the relationship between profitability and net cash flow and the impact of changing price (IAS 7 Para 3 & 4). Information on cash flows categorize ad by three groups of activities ( operational, investing and backing) that supply users to assess the impact of those activities on the financial position of the enterprise and the amount of its cash and cash equivalents.This information may also be to evaluate the relationship among those activities (IAS 7 Para 11). This statement is of special importance in assessing future cash f lows, quality of income operating capability, financial flexibly and liquidity, and information on financing and investing activities. Using cash flows from operating activities from the cash flow statements, different ratios such as liquidity, ratio, solvency ratio, and profitability ratios can also be calculated to evaluate an enterprises liquidity, solvency, and profitability. Aziz uddin and Bala, 2001 p. 14) Overview of Cash flow statement The cash flow statement explains the changes that have occurred in the companys cash and cash equivalents during the year by classifying the cash flows in its operating, investing and financing activities. The statement must focus on cash receipts and payments and must explain the change in cash confirming cash equivalents. The classification is done in a way that is some appropriate to the companys business.The following are the definitions of the components of the cash flow statement Cash cash on hand and demand deposits Cash equivalents s hort term, extremely liquid investments that are readily convertible to cognise amounts of cash and are subject to an insignificant risk of changes in value. operating(a) activities the principal revenue-producing activities of the enterprise and other activities that are not investing or financing activities Investing activities the acquisition and disposal of long-term assets and other investments not include in cash equivalents.Financing activities activities that result in changes in the size and composition of the law capital and borrowings of the enterprise (Epstein, p. 93). Objective and ambit of IAS 7 Information about the cash flow of an enterprise is useful in providing users of financial statements with a basis to assess the ability of the enterprise to generate cash and cash equivalents and the needs of the enterprise to utilize those cash flows. The economic decision taken by users requires an evaluation of the ability of an enterprise to generate cash and cash equi valents and timing and certainty of their generation.The objective of IAS 7 is to require the provision of information about the historical change in cash and cash equivalents of an enterprise by means of a cash flow statement that classifies cash flows during the period from operating, investing and financing activities. An enterprise should prepare a cash flow statement in concurrence with the requirements of IAS 7 and should present it as an integral part of its financial statements for each period for which financial statements are prepared.Users of an enterprises financial statements are occupyed in how the enterprise generates and uses cash and cash equivalents. This is the outcome disregardless of the nature of the enterprise activities and irrespective of whether cash can be viewed 214 ASA University Review, Vol. 6 No. 2, JulyDecember, 2012 as the product of the enterprise, as may be the baptismal font with a financial institution. Enterprises need cash for the same rea son merely different their principal revenue- producing activities might be.They need cash to conduct their operations, to pay their obligations and to provide return to the investors. consortly this standard requires all enterprises to present a cash flow (Para 1 & 3). Presentation of Cash flow statement down the stairs IAS 7 Cash and cash equivalent The definition of cash and cash equivalent are central to the preparation and interpretation of cash flow statements. Cash consists of cash in hand and demand deposits, coins and notes of an organization, and so on In our country deposits in postal accounts may be termed as cash (Cooper and Ijiri, 1984 88 Ghosh, 2001).Cash equivalents are short, highly liquid investments that are readily convertible into known amount of cash and which are subject to an insignificant risk of change in value. According to the definitions of paragraph 6 of IAS 7 cash comprises cash in hand and demand deposits unremarkably cash on hand includes curre ncy, notes, and coin in the cash corner of the enterprise. It also includes prize bond, negotiable money orders, postal orders, and infra posited checks, bank drafts or pay- order.Demand deposits refer to deposits in checking accounts in banks and other financial institutions that may be withdrawn without notice usually subject to price reduction of outstanding check. Thus cash equivalents 1. are short-term investments but the term short not clearly specified, although a period of three months and less is suggested to be taken as short term period. 2. are highly liquid investments. Here liquid means having in a situation where cash equivalents are available in sufficient amount to meet obligation of payments. . are investments that are both (a) readily convertible, to known amounts of cash and (b) subject to an insignificant risk of change in value. According to SFAC No. 95, the risk categorically refers to risk of change in kindle rate. The short-term investments are so near t heir maturity date that they represent insignificant risk of changes in interest rate. Examples include treasury bills, commercial papers, and money merchandise funds purchased with cash that is in excess of immediate needs.However, although by definition, cash equivalents refer to short term highly liquid investments, they are usually held for the purpose of meeting short term cash commitments rather than for other purpose. For an investment to qualify as a cash equivalent it must be readily convertible to a known amount of cash and be subject to insignificant risk of change in value. therefrom an investment normally qualifies as a cash equivalent only when it has a short maturity of, say, three months and less from the date of acquisition. fair-mindedness nvestments are excluded from the cash equivalents unless they are, in substance, cash equivalents, for example in the case of preferred share acquired within a short period of their maturity and with a specified redemption da te (Para 7). Cash Flow Statement Disclosures in Pharmaceutical Companies 215 Preparation of Cash flow statements IAS 7 requires cash flows to be categorize into operating, investing, and financing activities. Example of cash flows by division Operating impressivities Inflows Receipts from customers Outflows Payments to suppliersAdvance deposits from customers Wages and salaries to employees Income evaluate refunds Income tax payments touch accredited on customers notes or Other tax payments accounts Dividends and interest real from gratify paid on bank debt or bonds outstanding and investments and included in determining net included in determining net income income Investing Activities Cash certain from sale of capital assets Payments for purchase of capital assets Cash from sale of debt or equity investments Cash flows capitalized as nonphysical assets, such as development costs start-up costs capitalized interest geographic expedition Costs Collection of principal on loans to others Purchase of debt or equity securities of others Interest and dividends authoritative on investments Loans extended to others and not included in determining net income Financing Activities Net proceed of issuing debt or equity securities Payment of principal on bonds or bank loans Cash proceeds received from bank loans Purchase of the entitys own shares Interest paid on bank debt or bonds outstanding and not included in determining net income Dividends paid to shareholders Variations in Reporting activities for Cash flows A. Operating or Financing activities Transactions with different categories included in cash flows are classified in a different manner. According to IAS 7, Para 12, A single exploit may include cash flows that are classified differently.For example, when the cash repayment of a loan includes both interest and capital the interest element may be classified as operating activities and the capital amount is classified as financing activities. B . Operating or investing and financing activities Some cash flows may be classified as arising from any activities such as interest, dividend income tax. The detailed provisions of these types are as follows. 216 ASA University Review, Vol. 6 No. 2, JulyDecember, 2012 Interest a. For a financial institution, interest paid and interest received are usually classified as operating cash flows (para 33). b. For other enterprise, interest paid and interest received may be classified as operating cash flows because they enter into the goal of net profit or loss.Alternatively, interest paid may be classified as financing cash flows, because they are costs of obtaining financial resources. Interest received may be classified as investing cash flows, because they are returns on investments (para 33). Dividend a. For a financial institution, dividends received are usually classified as operating cash flow (Para 33). b. For other enterprise, dividends received may be classified as operating c ash flows because they enter into the determination of net profit or loss. Alternatively dividend received may be classified as investing cash flows, because they are returns on investments (para 33). c. Dividend paid may be classified as financing cash flows, because they are costs of obtaining financial resources.Alternatively dividend paid may be classified as component of cash flows from operating activities in order to assist users to determine the ability of an enterprise to pay dividend out of operating cash flows (para 34). Income tax a. Taxes on income arise on a transaction that gives to the cash flows that are classified as operating, investing, and financing activities in cash flow statement. While tax expense may be readily specifiable with investing or financing activities, the related tax cash flows are often im practical to identify and may arise in a different period from the cash flows of the underlying transactions. Therefore taxes paid are usually classified as cash flows from operating activities.However, often it is practicable to identify the tax cash flow within individual transaction that gives rise to cash flows that are classified as investing or financing activity as appropriate. When tax cash flows are allocated over more than one class of activity, the total amount of taxes paid is break downd (Para 36). In the light of SFAS 95, Transaction that enter into the determination of net income are defined as operating activities and hence, interest received or paid, dividend received and taxes on income are rigidly treated to arise from operating activities. Dividend to stakeholders are treated as cash barrages classified as financing activities (Keiso and Weygandt, 1998 1275-76) Cash flow statement Practices in BangladeshRegulatory Framework, in the eyes of the Companies Act 1994 (Act no. 18 of 1994) According to Section 183 of the Companies Act 1994 (which came into effect from 1 January 1995), a company is required to present bala nce sheet, profit and loss account (income and expenditure account, in case of non profit companies). under section 185, the balance sheet and the income statement have to be prepared according to the forms set out in Part 1 and Part 2 of muniment XI respectively under which information on uncoiled two years (concerned year and Cash Flow Statement Disclosures in Pharmaceutical Companies 217 preceding year) are to be provided.However according to note (g) of the general instruction for preparation of balance sheet (given in part 1 of schedule XI after the horizontal format of the balance sheet), a statement of change in financial position shall be included as an integral part of the financial statements, and shall be presented for each period for which the profit and loss account is prepared. However no specific format of cash flow statement has been prescribed in Companies Act 1994. In the light of the Security and Exchange Rule 1987 (S. R. O No. 237-l/87 dated on 28 September 19 87) Under the provision of rule 12 (1) of the Securities and Exchanges Rules (SER) 1987(amended by the section notification No.SEC/ Section 7/SER/03/132 dated 22 october1997 published in the official gazette on 29 December 1997), the annual report to be furnished by an issuer of listed security shall include a balance sheet, profit and loss account, cash flow statement and notes to the accounts collectively hereinafter referred to as the financial statement. In the part III of the Schedule of the SER 1987, issues relating to interest paid on short-term borrowing, interest and dividend received income taxes are clearly guidelined. For example, interest paid on short-term borrowing shall be a cash outflow under operating activities interest and dividend received shall be a cash inflow under investing activities. And interest paid on long term borrowing and dividend paid shall be a cash outflow under financing activities.Under paragraph 35-36, taxes on income should be treated as oper ating cash outflow unless they can be identified in financing and investing activities. Findings of the study To know the extent of cash flows statement reporting practices by Pharmaceutical companies, a survey has been conducted covering twelve annual reports (2009) (For detailed the agnomen of the companies see Appendix-1). The major findings of the study are given below in terms of general variations in reporting and voluntary disclosure. General findings It includes the current format and structure of cash flow statement and the extent of contour of IAS-7, followed by sample Pharmaceutical Companies in Bangladesh. wholly the sample companies prepare cash flow statement as required by IAS-7/BAS 7 adopted by the Institute of lease Accountant of Bangladesh and present it as an integral part of the financial statements. Notes to cash flow statement have been presented as part of the financial statements in case of all the sample companies. The sample companies prepare cash flow statement in just form and shows figure of cash flows of the current year and the previous year. All the sample companies cash flow statement contains a classification of operational, investing, and financing activities. The sample companies did not illustrate the policy dopted in determining the cooking of cash and cash equivalents although this is required by paragraph 36 of IAS 7. 218 ASA University Review, Vol. 6 No. 2, JulyDecember, 2012 Variation in Reporting Another objective of the survey was to determine which alternatives, permitted by IAS-7, are used most in practice by Bangladeshi pharmaceutical companies. It is found that there are not many differences between companies in their reporting of cash flow information. This is judge because the preparation of cash flow statement does not allow for many choices, differences of interpretation or different accounting treatments. The results are set out in table 1.Table-1 Variations in reporting Cash flow statement (CFS) F actors 1 Notes to CFS Options Separately, following the CFS Part of the notes to the financial statements Incorporated in the CFS Total taper method Indirect method Total Operating activities or no interest Financing Investing activities Total Financing activities or no dividends Operating activities Investing activities Total Part of accounting policy note Nothing disclosed Total Operating activities or no tax Financing activities Investing activities Total Number of companies 0 12 0 12 12 0 12 12 0 0 12 12 0 0 12 12 0 12 12 0 0 12 2 Operating activities 3 Interest received and Interest paid 4 Dividend received and Dividend paid 5 Definition of cash and cash equivalents 6 Income tax Notes to table 1 nurture to point 2 of Table 1.According to IAS-7 and SEC Rule 1987, the enterprises are encouraged to report cash flows from operating activities using the direct method. The direct method provides information which may be useful in estimating future cash flows which is not available under the indirect method. All the sample companies followed the direct method in reporting operating cash flows. One company (Pharmaceutical Mithun Knitting & Dyeing Ltd. ) discloses cash flows from operating activities under indirect method in notes of financial statements as additional information. Cash Flow Statement Disclosures in Pharmaceutical Companies 219 adduce to points 3 & 4 of Table 1.All the companies studied have shown interest received and paid under operating activities and interest paid on long term borrowing and dividend paid under financing activities. Refer to points 5 & 6 of Table 1. All the companies studied have shown definition of cash and cash equivalents in the notes of accounting policy and income tax under operating activities. Voluntary disclosure The survey also included an psychometric test of any additional information that is disclosed regarding the companys cash flow which is not required by IAS-7, but which may be helpful to the user. For exa mple, separate disclosure of cash flows increases operating capacity and cash flows that maintain operating capacity, disclosure of segmental cash flows, cash flow per share etc.The survey found no company to disclose such additional voluntary information in its cash flow statement. Conclusion and Recommendation A materially misstated cash flow statement, whether it is in terms of incorrect classification in the categories or numerical accuracy, can be misleading to the user and can lead to wrong decisions taken by the users of the statement. The survey has revealed that although sample companies prepare cash flow statement according to International Accounting Standard-7 (BAS-7), there is also a degree of non-compliance. It is, however, found that there are not many differences between companies in their reporting of cash flow information.This is expected because the preparation of cash flow statement does not allow for many choices, differences of interpretation or different accou nting treatments. To make cash flow statement more informative and useful for users, the companies should disclose additional voluntary information such as cash flow per share in their cash flow statements. Items consisting of cash flows from operating, investing and financing activities should also be clarified in the notes of the financial statements. Due to the limited scope of the present study, a large number of research issues have not been attempted but are identified in the course of the study.Disclosure practices of additional items other than operating, investing and financing activities, disclosure practices differences between listed and unlisted companies, disclosure practices differences between financial and other institutions are some such potential issues for future research. 220 ASA University Review, Vol. 6 No. 2, JulyDecember, 2012 References Annual Reports of Sample Pharmaceutical Companies Listed in Dhaka Stock Exchange and Chittagong Stock Exchange 2009. Aziz Uddin, A. B. M and Bala. , S. K. ( 2001), Cash Flow Reporting in Bangladesh, The Cost & Management, Nov- Dec. ICMAB, p. 13. FASB Discussion Memorandum (1980), Reporting Funds Flow, Liquidity and Financial Flexibility, FASB, Stanford. Thomas H. Beechy. Joan E. D. Conrod, Intermediate Accounting, second Edition, Chpter 5, Exhibit 5-1 pp. 91 Ghosh, Santi N. (2001),Workshop material on IAS 7 Cash Flow Statements compiled under the Institute of Chartered Accountants of Bangladesh (ICAB)Project, Development of Accounting and Auditing Standards in Bangladesh, The World Bank. Government of Bangladesh (GOB) (1994), The Companies Act 1994 (Act No. 18 of 1994). Gup, B. E. & Samson, W. D. 1993. An analysis of patterns from the statement of cash flows. Financial Practice & Education, 3(2)73-79. Hendrickson, Eldom. S(1982), Accounting Theory, Richard D. Irwin, Inc. , Illinois, p. 236. Hertenstein, J. & McKinnon, S. 1997. Solving the puzzle of the cash flow statement. Business Horizons, 40(1)69 -76.International Accounting Standards Committee (IASC) (2000), International Accounting Standards 2000 International Accounting Standards Committee, London, International Accounting Standard IAS 7 (revised 1992) Cash Flow Statements in pp. 139165. International league of Accounting (IFAC) (1992), IFAC Handbook 1992 Technical Pronouncements (New York IFAC). IAS 7 (October 1977) Statement of Changes in Financial Position in pp. 812- 816. Khan, M. H. & Akter, M. S. & Ghosh, S. K (2005), Cash Flow Statement Disclosures A Study of Banking Companies in Bangladesh. Available at www. pcte. edu. in/site/OJMR/ pay/cashflow. pdf Keiso, Donald, E. and Jerry. J.Weygandt (1998), Intermediate Accounting, John Wiley & Sons, Inc. New York, 9th Edition, pp. 1275-76. Lee, T. A. 1982. Cash flow accounting and the allocation problem. Journal of Business Finance & Accounting, 9(3)341-352. Lee, T. A (1972), A Case for Cash Flow Reporting, Journal of Business Finance, Vol. 4, No. 2, pp. 27-36 as quoted i n Studies of Accounting Theory, Steyn, B. W. & Hamman, W. D. 2003. Cash flow reporting are listed companies complying with AC 118? Meditari, 11167-180. Weygandt, Kieso, Kimmel, Accounting Principles, 9th edition, John, Wilely and Sons, Inc, pp. 732-733 Wallace, R. S. O. and Choudhury, M. S. I. And Pendelbary, M. 1997), Cash Flow Statements An International Comparison of Regulatory Positions, The International Journal of Accounting, Vol. 32, No, 1, pp. 1-22 Cash Flow Statement Disclosures in Pharmaceutical Companies 221 Appendix-1 List of the twelve Pharmaceutical companies studied. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. GlaxcoSmithKline Bangladesh Limited (2009) The IBN SINA Pharmaceutical Industry Ltd. (2009) BEXIMCO PHARMACEUTICAL LTD. (2009) hunting watch INFUSION LTD. (2009) ACI Formulation Limited (2009) Ambee Pharmaceutical Limited (2009) Square Pharmaceutical Ltd. (2009) Libra Infusions Limited (2009) BEACOM Pharmaceuticals Limited (2009) Rahman Chemicals Limited (2009) Rena ta Limited (2009) Therapeutics (Bangladesh) Limited (2009)

Hezbullah: Impact of Ideology on Group Structure, Strategy, Targets and Tactics Essay

Hezbullah or Hezbollah, which liter each(prenominal)y means ships comp any(prenominal) of God, is an shaping based on Lebanon. It is a sacred-political-paramilitary organization of some(prenominal)(prenominal) thousand Shiite Muslim militants that plays a signifi contributet role in the Lebanese politics. Hezbullah, while entertaining to be a major contributor to social programs and work in Lebanon, has been considered an Muslim struggle movement. The free radical also is a number 1 off provider of agricultural services, medical aid, and school operations in Lebanon. The stem is also a significant and influential power when it comes to the world of Lebanese politics.With its outright mission, to destroy Israel, it has been condemned by many regimes but some others have praised the party. west fightd countries, closely notably the joined States, consider Hezbullah as a terrorist organization. opposite countries that recognize in some part or in exclusively the concl ave as a terrorist organization include the Great Britain, Australia, Canada and several others. Origins It was in the year 1982 that Hezbullah surfaced in Lebanon as it was invaded by Israel and was dubbed as subprogram Peace for Galilee. Hezbullah was pit in resistance against the Israeli occupation of Lebanon amid the Lebanese civil war.Inspired by the great Iranian political and religious leader, Ayatollah Khomeini, the leading went for the training and organization of some Iranian Revolutionary Guards. Although the first manifesto of the assort did not directly mention the destruction of Israel, the leaders of Hezbullah made several claims on destroying the Zionist entity forcing themselves to the lands rightful owners own. They referred to the Israeli assault of Lebanon that during the course, claimed not s carcely livestock, lands, homes, but much especially lives.The group started solely as a small militia but slowly gained following that agree to the views and ideolo gies of the left-leaning group. They started to gain social power, as earnting seats in the Lebanese government, being able to create social development programs, as well as getting control and owning their own radio lay and a satellite television station. As Shiite Muslims account for majority of its members, their members at present vary from all domain of Lebanese population, especially after the 2006 Lebanon war or the July war that featured the warf be between Israel and Hezbullah themselves.Given their spacious tally sheets of members, they are able to mobilize protests to the hundreds of thousands of their members, creating a major strike for the Lebanese government itself. Objectives The 1985 manifesto of the Hezbullah enumerated their three main goals as follows (1) to baffle an end to any colonialist entity that existed in Lebanon, (2) to bring the Phalangists, a right-wing party in Lebanon, to justice for the crimes they had perpetrated, and finally (3) to the right ful establishment of an Islamic politics in Lebanon. The manifesto also featured some of the ideologies of the group.The group condemns the Zionist occupation of Palestine outright and added by several claims that in that respect is no legitimacy for the existence of Israel. The political theory of Hezbullah is derived from the Islamic Shiite Ideology popularized by Ayatollah Khomeini, cognise for leading the Islamic revolution in Iran in the 1970s. The Founding program line of Hezbullah contains a section that reads We see in Israel the vanguard of the United States in our Islamic world. It is the hated enemy that must be fought until the hated ones get what they deserve.Our primary assumption in our fight against Israel states that the Zionist entity is aggressive from its inception, built on lands wrested from their owners, at the expense of the rights of the Muslim people. Therefore our struggle get out end only when this entity is obliterated. We recognize no treaty with it, no forswear fire, and no peace agreements, whether separate or consolidated. We vigorously condemn all plans for dialog with Israel, and regard all negotiators as enemies, for the reason that such negotiation is nothing but the recognition of the legitimacy of the Zionist occupation of Palestine.It was authorise The Necessity for the Destruction of Israel which pretty much sums it all up. Structure From 1992 up to the present, the organization has been headed its Secretary-General, Hassan Nasrallah. Originally a military commander, but with the background of analyze Shiite theology in Iran and Iraq, Nasrallah made it higher in the ranks with ease. Some reports pop the dubiety that he took advant epoch of the inside rivalry in the group to let the Secretary-General position from Ayatollah Ruhollah Musavi Khomeini.Another leader, Sheikh Mohammed Hussein Fadlallah, has been the groups spectral leader since its founding. However, Fadlallah, died of a liver hemorrhage recent ly, 4th July 2010, at the age of 75. There is still a huge blank space to be filled in the groups spiritual leaders death. One other leader can be considered as the brains of the Hezbullah operations worldwide. It was Imad Fayez Mugniyah who was considered as the key planner, the mastermind, the engineer that finds judgment of conviction to plan details and exertion of its terrorist operations.Mugniyah got his talent from experience, training with al al-Asifa in the 1970s in the midst of the Lebanese civil war. It was in the 1980s that the two, al Fatah and Mugniyah, were expelled from Lebanon by Israeli forces. merely with his talent and skill, he quickly went up ranks after joining the Hezbullah. However, it was on 13 February, 2008, that Mugniyah was killed in a car bombing incident in Damascus supposedly pinned to Israel but with no solid grounds. The group is structured into three sub-groups namely the Bayt al-Mal, Jihad al Binna and the IRSO (Islamic Resistance Support Orga nization).Hezbullah gets its finances from support from various governments, Iran, Tehran and Syria, as well as donations from the Lebanese people and both local and world(prenominal) Shiites. With the current finances, the influence and the power both as a group and in the government, its forces gained momentum as gaining several thousands in members. The Lebanese government itself secured Hezbullahs existence with policies that allow the group to continue on in their fight for liberty and recover occupied lands.According to data from the United States, the two states, Iran and Syria, contribute to not only the finance, but also to the training, weapons, explosive, diplomatical and political aid of the group. Hezbullah is believed to have a budget ranging from $200 meg to $500 million, about $100 million coming from Iran. Operations Hezbullahs main base for operation is in the Lebanons Shiite-populated areas.This includes Beirut, Bekaa Valley and southerly parts of Lebanon. But w ith recent intelligence reports from the U. S.suggest that the group has been jump its expansion of operations, from Africa to Europe, South America and even in North America. The group has at least five thousand core members, consisting of militants and activists. But it varies notably from time to time due to conflicts that the group engages in, most probably conflicts with Israel. US intelligence also reports the presence of at least 60,000 firearms and other weapons in the hands of Hezbullah. It includes both short and longsighted range rockets, and even anti-tank, anti-aircraft and anti-ship arsenals.With hourly conflicts with Israel, people are concerned that a third Lebanon war may erupt if tensions remain high. Although Israel has officially withdrawn from Lebanon in 2000, and despite the UN affidavit of the withdrawal of all forces, Hezbullah still periodically create problems in the challenge Shebaa Frams border zone. Consequently, a full scale war erupted during the summer of 2006 and if it werent for a UN-led-ceasefire, it probably wouldnt have stopped any time soon. Even so, it stopped only after taking more than a thousand lives and hundreds of thousands homeless or forced to flee especially the five-week long conflict.Some major attacks attributed to Hezbullah includes the kidnapping of several Americans in Lebanon during the 1980s self-annihilation attacks in a U. S. Marines barracks in Beirut, Lebanon which kills over two hundred American soldiers the 1983 U. S. Embassy bombing in Beirut that killed 63 people, including 17 Americans the French multinational force headquarters bombing in 1983 that killed 58 French soldiers the hijack of TWA flight 847 that featured in an infamous footage of a pilot with a gun to his head an attack that killed hundreds in the Israeli embassy and a Judaic community center both in Argentina in 1992 and 1994 respectively.The most recent major attack claimed by the Hezbullah was on 2006 when they launched a astonishment raid on a border post in Federal Israel. They took two Israeli soldiers in captive that caused an intense military candidacy to be forced against Lebanon. But there was more to the campaign of the Hezbullah. By 2003, they have worked diligently with other Palestinian terrorist organizations such as Hamas, Islamic Jihan, and the Popular Front for the Liberation of Palestine, and especially Tanzim. It has also been reported that Hezbullah has been a major firearms supplier with their allies as in the Hamas.Analysis It has been with combine decisions whether Hezbullah is to be considered as a terrorist organization or not. It is a cognise incident that some countries do not consider the group as a terrorist organization in whole. The United States however, has issued statements against the group, considering them to be a highly-organized terrorist organization. To be able to analyze the group itself, there is a need to serve well this question Should the Hezbullah be considered as a terrorist organization? For the sake of sincere perspective, we must consider all perspectives.In the Hezbullah perspective arguments include that fact that (1) the main ideology of the group is based on Islamic ideologies, only more radical ones, (2) every body politic has the right to protect and maintain its liberty in ways it can, and finally (3) the group is actually a part of the Lebanese government. But then again, nothing gives the right for any person, group and even a country to declare that a country has no reason to exist and that the country and its people should be obliterated.By this argument plus the known attacks that they have committed and claimed for, it can be concluded that the group can be considered as a terrorist organization. aft(prenominal) setting the fact that Hezbullah is a terrorist organization, an analysis can be set apart in this perspective. From its origin standpoint, the group can be considered outright to be a radical and extremist in thoughts and in action. It is based from their ideologic background that was actually derived from a radical form of Islamic Shiite Ideology that Khomeini had started. Its aim, more than anything else, is to destroy the country of Israel and its occupants, and kill the Jews.The structure of the group can be considered to be a help in their aims and objectives. Considering the separate leading roles in the group, namely the political, religious and military roles, there are wide opportunities to focus to their separate roles. There is a much efficient set of directives that would be of help to the members of the group. But there also is a backfire, if there are any occasions that the three leaders would disagree, the whole group could turn into a separate sub groups, reducing considerably the business leader to achieve the objectives of the group.Considering the strategies of the organization, it could be noted that this is interwoven with the organizations structure . The military strategies of the group should coexist with both the religious and political perspective of the group, and vice versa. With the strategy of the organization to attaining its aims, they will be bounded by international policies only if they need to. Their tactics to complete their objectives can be considered to have lessened in the amount of violence that they have made in the older movements.Whether it could be accountable for the tighter defense being pushed by their opposition, i. e. U. S. , Israel, or to internal eating away with the groups desire to succeed, will be a question to be answered in the future. Their targets remained the same, the Zionist entity that they refer to Israel, added to the vanguard of Israel, the United States. But the question mark lies in the present execution of their objectives, whether they will expunge it hard, as in violence that includes the public, or will they use a more reasonable action.The group structure and strategies ver y much act as their deed to accomplish its task. They may be planning to be more of a supporting group to other terrorist organization with the way they are moving as of the moment. They have no other engagement as of the moment. A possible scenario could be that the group would slowly blend to other terrorist organizations and would create a larger one, with a bigger objective than the original. They may consider to continue on supplying and supporting groups such as Hamas, to help them achieve their ultimate goal.

The Three Spirits of Christmas

THE THREE SPIRITS OF CHRISTMAS A Christmas Carol written by Charles two is kn take in every over the population, and is besides translated into gayy diametrical languages. This paper is usu on the wholey told roughly Christmas time. People use it as an par fitted to remind each other the lessons that the three life-times of Christmas teach Ebenezer Scrooge. premier of all, the purpose of the apparition of the three beliefs is to give Ebenezer Scrooge the lessons almost the true meaning of being human, the valuable of each individual and the splendor of society.At the end of the story, the reader can recognize that the lessons exsert inside Scrooge until the end. Second, the physical appearances of each spirit all lead their own meaning and all relate to the theme of A Christmas Carol. As the first of the spirit, the tactile sensation of Christmas ago, appears with a strange figure ( ACC, 23). He does not really handle a child, a young person or an old man, not a m ale or a adult female (_ACC, 23). He comes into sight to Scrooge with a holly leaf hold in his hand and a cap under his arm (ACC, _23). He also brings with him the light of truth.He wants to remind Scrooge about his past, about how he was contented with people around him, en gladdened his life with others, and how he got carried forth with his business, his money, and the resolving power is that he lost everyone, but himself alone in his corner. Through this Spirit, Dickens wants to show the reader the importance of caring for people around. The skin senses of Christmas past represents the memories, and truth. Each one has to remember their past, and learn to accept the positive and the electronegative of the past in order to become a better man, in order to keep the good in each ones heart.The appearance of the scrap spirit, the tactile sensation of Christmas Present represents the Christmas celebration. He appears with many foods around him. His throne was made from all ki nd of foods. (_ACC, 41-42)_. He takes Scrooge everyplace to show him how Christmas is celebrated all over the area. He give blessings to all people who pass across him. The lesson that he teaches Scrooge is about the generosity, the joys of Christmas, joys of active in society and the real happiness. He is very strict with Scrooge. He always uses Scrooges own word to say against Scrooge.He said that Scrooge is not worthy to live in this world (_ACC, 50). And also the most importance lesson is that he wants Scrooge to know that Ignorance and deprivation testament corrupt the society. (ACC, _61) The last spirit, the Ghost of Christmas Yet To Come, shows up with a very scary atmosphere. His appearance makes people think of death and the awe of it. He shows Scrooge what will die if Scrooge does not change. The spirit teaches him about the fear of death. There is reward and punishment for every person in the world. The price that people who lives in the same way as Scrooge has to p ay is very heavy.That is the judgments. each three spirits have the same purpose to teach Scrooge how to be a man in the world. But their appearance and their lesson is different from each other. The first spirit teaches Scrooge to value his past and learn to accept the truth. The second teaches him to wangle about people and the last one show him the fear of death. All of the three spirit also wants each one individuals in the world now to learn those lessons as Scrooge did and change their life to pay back to celebrate Christmas in happiness, joy and blessing. TRANSFORMATION OF SCROOGEEbenezer Scrooge is the important point of reference of A Christmas Carol written by Charles Dickens in 1843. At the beginning of the story, Dickens built Scrooge as a nasty, harsh, stingy, and hard-hearted old man. Nobody likes in at all. Dickens built this character as an old man who people really hates in the story but after the visit of the four spirit-Jacob Marley, the Ghost of Christmas p ast, the Ghost of Christmas present, and the Ghost of Christmas Yet to Come-he changes his humanity, his social life and also his point of view for Christmas. As the story begins, the readers see an old, cranky man named Ebenezer Scrooge.He is visited by his partner, Marley who died septet years ago. Marley comes to warn him about his lifestyle, to foreshadow him what will happen in the next three nights. aft(prenominal) that, Scrooge is visited by the first spirit, the Ghost of Christmas Past. Through this spirit, Scrooge feels regret about what he did to the boy who sings at his offices door in the evening after he comes back to his childhood and feel the loneliness he had. He wishes that he would be nicer to that boy. I wishThere was a boy singing a Christmas Carol at my door last night.I should like to given him something (_ACC, 28) Then after that, he feels that he is not a good boss to his clerk as Old Fezziwig was to him. All of that olfactory perception comes to him at o nce. He doesnt have the power to render his clerk happy, to make his clerk service light, etc I should like to be able to say a word or two to my clerk just now. (ACC, _33). Go on with the story, he continues to change his personality through the second spirit, the Ghost of Christmas Present. He starts to care about the people around him. first of all, he cares about minute Tim, his clerks son.He asks the spirit, with an invade he had never felt before, if Tiny Tim will live or not. (_ACC, 50). And his heart seems to be broken when he heard that Tiny Tim will die. No, noOh no, kind spirit Say he will be spared. (ACC, 50). Until now, when he heard his own cruel word, he is make full with penitence and grief. He is full of shame when hearing those words. After that, the spirit takes him to his nephews house, Fred. He starts to change his social life. He knows that no one can see or hear him but he still enjoys the game with all the people in the room. He has joy and happiness. Un cle Scrooge had imperceptibly become so gay and light of heart, that he would have pledge the unconscious company in return, and thanked them in an ultrasonic speech, if the Ghost has given him time. (ACC, _60). Then time goes on, the Ghost of Christmas Present goes away and there, the Ghost of Christmas Yet To Come, the last spirit, appears in front of him. This is the scariest Ghost of the three. He doesnt even speak a word. He comes and shows him what will happen if Scrooge keeps lives in his own way, not care about others. The Ghost shows Scrooge his death and no one is around.Poor people take his thing and sell them away. The Spirit points to him that ignorance will corrupt the society. Finally, Scrooge understands all of that and promises the spirit that he will honor Christmas in his heart, he will become a good man, people will get it on him and the three spirit of Christmas will live within him. (_ACC, 78). _ In conclusion, a man always said that Christmas is a humbug n ow becomes a good man. Scrooge is better than his word. He now honor Christmas with all his heart. He becomes a caring man, a large-heart and participate in the society.

Integumentary System

The integumental System Basic Structure of the Skin 1. Complete the following statements by writing the appropriate word or phrase on the cor moveingly numbered blank Epidermis The two basic tissues of which the throw together is composed ar dense irregular 1. _____________________________ connective tissue, which makes up the dermis, and 1 , which forms the epiKeratin dermis. The tough impermeable protein put together in the epidermal cells is called 2. ____________________________ 2 . The pigments melanin and 3 contribute to skin color. A localized Carotene concentration of melanin is referred to as a 4 . 3. _____________________________ Freckle 4. _____________________________ 2. Four protective functions of the skin argon a. b. Protection ____________________________________________ Temperature standard ____________________________________________ c. d. Prevents water supply loss _________________________________________ minor excretory dodge _____________________________ ____________ 3.Using the key choices, shoot all responses that apply to the following descriptions. Key a. b. c. course of study basale family corneum stratum granulosum d. e. f. bed Lucidum Stratum corneum & stratum lucidum papillary story dermis as a whole epidermis as a whole stratum basale stratum corneum stratum spinosum dermis as a whole stratum basale stratum basale papillary stratum stratum lucidum stratum spinosum papillary layer g. reticular layer h. epidermis as a whole i. dermis as a whole 1. semitransparent cells in thick skin containing keratin fibrils 2. dead cells 3. ermal layer responsible for fingerprints 4. vascular share 5. major skin domain of a function that produces derivatives (nails and hairs-breadth) 6. epidermal region exhibiting the most rapid cell division 7. scalelike dead cells, enough of keratin, that constantly slough off 8. mitotic cells filled with intermediate filaments 9. has abundant springlike and collagenic fibers 10. location o f melanocytes and Merkel cells 11. area where weblike pre-keratin filaments first appear 12. region of areolar connective tissue 45 4. Label the skin structures and areas indicated in the accompanying diagram of thin skin.Then, complete the statements that follow. fuzz Shaft Stratum Corneum Stratum granulosum Stratum Spinosum Epidermis Layers Stratum Basale nerve endings hair follicle Sebaceous gland Melanocytes Arrector pili muscle Dermis Reticular layer confinement gland Blood vessel Subcutaneous tissue or Hair Root Hypodermis Vein Adipose cells Pacinian Corpuscle (deep pressure receptor) a. Lamellated granules extruded from the keratinocytes prevent water loss by diffusion through the epidermis. b. c. Glands that respond to rising androgen levels are the oleaginous & apocrine lands. d. Phagocytic cells that occupy the epidermis are called langerhans cells . e. A unique touch receptor formed from a stratum basale cell and a nerve fiber is a merkel disc f. What layer is present in thick skin but not in thin skin? stratum lucidum g. 46 Fibers in the dermis are produced by fibroblasts What cell-to-cell structures hold the cells of the stratum spinosum tightly together? demosomes Review flat solid 7 . . 5. What substance is manufactured in the skin that plays a social function in calcium absorption elsewhere in the eubstance? Vitamin D 6.List the sensory receptors found in the dermis of the skin. free nerve endings, messiners corpuscles, pacinian corpuscles 7. A nurse tells a doctor that a patient is cyanotic. Define cyanosis. What does its heading imply? tissues near the skin surface are low on oxygen 8. What is a bedsore (decubitus ulcer)? Why does it occur? blue or purple color to the skin or mucous membranes localized area of tissue necrosis increased pressure over bony areas snip blood supply to the area Accessory Organs of the Skin 9. moderate the key choices with the appropriate descriptions. Key a. . c. arrector pili cutaneous receptors hair seb aceous glands arrector pili drive gland-apocrine hair follicle sweat gland-apocrine sebaceous glands hair & nail cutaneous receptors sebaceous glands nail d. e. f. hair follicle nail sebaceous glands g. h. sweat glandapocrine sweat glandeccrine 1. produces an accumulation of oily material that is cognize as a blackhead 2. tiny muscles, attached to hair follicles, that tug the hair upright during fright or cold 3. perspiration glands with a role in temperature control 4. sheath formed of both epithelial and connective tissues . less numerous type of perspiration-producing gland found chiefly in the pubic and axillary regions 6. found everywhere on the consistence except the palms of hands and soles of feet 7. primarily dead/keratinized cells 8. specialized nerve endings that respond to temperature, touch, etc. 9. secretes a lubricant for hair and skin 10. sports a lunule and a cuticle Review Sheet 7 47 10. pull in two integumentary system mechanisms that help in regulating bod y temperature. sweat glands- perspiration helps to reduce heat from the skins surface.Arterioles dilate the skin, then the capillary tubing network of the dermis becomes engorged with the heated blood, then heat is allowed to glitter from the skin surface. 11. Several structures or skin regions are listed below. Identify each(prenominal) by matching its letter with the appropriate area on the figure. C a. adipose cells b. dermis c. epidermis d. hair follicle e. hair shaft f. molt stratum corneum cells F E B D A Plotting the Distribution of Sweat Glands 12. With what substance in the bond paper does the ace painted on the skin react? starch 13.Based on come apart data, which skin areathe forearm or palm of handhas more(prenominal) sweat glands? Palm Was this an expected result? ______ Explain. Which other body areas would, if tested, try out to have a high density of sweat glands? 14. What organ system controls the activity of the eccrine sweat glands? soles of the fee, foreh ead nervous system Dermography reproduce 15. Why can fingerprints be used to identify individuals? epidermal ridges found on your fingers are unique and unchanging throughout your lifetime. 16. Name the ternary common fingerprint patterns. Arches 48 Review Sheet 7 , Loops , and Whorls integumentary System

Relativist Morality Is Unfair Discuss

Relativist Morality is inequitable discuss Relativist morality could be seen as un modal(a), when looked at closely and seen from critics point of view it becomes clear that it is blowzy to question perhaps because of its helplessness as a moral system. The weakness could somewhat be perceived as making Relativist morality unfair. A relativist cannot pass judgement provided yet to be true to their defecate relativist they would be practising do not pass judgement consequently they ar preaching to others that they should not do something in order for others to follow relativism.This concludes that relativism is self refuting because a concept of relativism has been broken in order to follow it. This could be seen as unfair because to put relativist morality into practice would involve relativists cogent an individual what to do, regarding personal topic raises the question if being relativist means you atomic number 18 field of force to break a rule you live by, therefo re it is not fair in terms of my attitudes to ethical understanding.However it could be state that its not unfair as its one thing that relativists contract people to do in order to consider living from a relativists point of view. In real life relativism would be super hard to live by in all situations, and again the idea of unfairness can be applied. If for example a relativist lived in a society that refuses to punish an individual that kills a child, then they ar entitle to not like this as it is their opinion but butthey atomic number 18 not obliged to judge the abusers actions as raw.It is apparent that killing a child is unjust and defame but yet a relativist has no rectify to declare the murderer as guilty of wrongdoing, this rise a question If we are certain that murder of a child is wrong, then how can relativism exists? How can it be fair to not be able to label something seen as cruel , as unjust and thus wrong how can it be possible to not see this as unjust? An d how is this fair on the victim?That their death was in fact not wrong and not unjust because the actions were committed subject to the perpetrators moral understanding of what is right and good or because their society claims that this is right and good. Relativists see no oecumenic absolutes so nothing is universally worst or is it universally good thus this means that blame and compliment would become nonexistent because praise comes from doing something good but without good this would be virtually impossible because good would not be judged and therefore it could not be praised in a moral sense. This again could be seen s unfair because it could an act of kindness but yet there is no absolute good in the act for example helping an antiquated person with their shopping this is neither seen as good or crappy and therefore no praise could come of doing what is believed to be good. Relativists cant make charges of unfairness, despite what they may feel personally, say the re lativist thought that it was unfair for Nazi Ger umpteen to slaughter many Jews , but Germany thought these actions to be assort because it is relative to their society then Germanys would say they were being fair and thus must the Relativist.Many individuals will question this because these people that were slaughtered were innocent but yet a relativist would have see these acts as fair, it does not calculate fair to have an opinion that these acts were unfair but have to check up on that they were fair. How is this view fair for the millions of innocent Jews that were slaughtered?.There would be no prison house if moral relativism was to be put into practise because if there is not universal good or bad, then no law would be in place because nobody can decipher the truth thus penalty would be nonexistent because there is no need for anybody to be penalise if no one has the right to pass judgement on whether their actions are right or wrong and the reason for imprisonment is b ecause someone has committed crime thus there is no reason for prison to exists up to now then how would society function, in a recognizable fair itinerary for example the idea of shoplifting this would not be controlled neither would happenings much(prenominal) as rape.This would not be fair because individuals could hurt or appropriate because it was their moral understanding of good etc so harm would not be seen as bad and neither would theft and the country would therefore not be able to run because people would live how they pleased subject to their moral understanding.This type of life for people would not be fair with no guidelines people would be free do what they like causation pain to other psychically and emotionally and this would not be fair. In conclusion it can be said that relativist morality would not be fair because of the complications it would have when followed correctly and how difficult it would be followed properly. It would cause many problems in realit y that would not be fair on individuals.

Evaluation of a Business Code of Ethics Essay

The purpose of this assignment is to assist you in refining problem- figure out capabilities that organizations already possess for use in business moral philosophy applications. This paper uses a structured, objective format sometimes called a system of inquiry. This assignment is a systematic formalized inquiry into or examination of the reckon of ethics of an organization and its effects to achieve a specific level of honorable behavior in employees, management, and executives.Each business should have a model for ensuring respectable behavior. The structure, format, and scope of commandments vary depending on the confederacys business. An fossil oil companys code, for example, would probably have different criteria and emphases than a health c be providers code of ethics. Sometimes, codes of ethics are called by former(a) names, such as an employee code of conduct. A code of ethics, though, should be severalise from standard good operating practices.Evaluation and compen dium includes problem solving and behavior in assessing organizational ethics along with decision-making processes. In this case, you are evaluating your own companys code of ethics, or that of another company if your employer does not have a code of ethics.Write a 1,200- to 1,400-word paper, virtuoso not using question-and-answer format, discussing your organizations code of ethics in detail. Perform the next steps Obtain a copy of your employers code of ethics or find an example on the cyberspace from a major corporation, such as Shell Oil political partys Statement of Ethics. This is the document upon which to base your inquiry. Write a customary information paragraph on the company, including its mission statement. Determine the type of ethical system used by the firm and reasons or examples upon which you based your decisions. h adeptst systems include ends-driven, relativistic, entitlement, and duty-driven (legal or religious) ethics. Identify and discuss how the code of ethics is used. imply several paragraphs on each use one for employees, one for management, one for the board of directors, and so forth. Some of this information comes from the companys code of ethics. Others may be available through an Internet search. Consider the followingo Why it is usedthe general or special doweryo How it is usedo When it is usedNote. You may not be able to find all the information. In that case, state this fact and aim which sources were examined with no results. Why might the organization need to modify their exist code of ethics? Consider how you might modify the code if you were the refreshed CEO and how you would implement the changes. What possible reactions to the code are to be anticipate from employees and managers? What effects does the organizational culture have on the acceptance of the code? What is the effect of the code on the organization? Summarize the results of your systematic analysis or inquiry into the code of ethics of this organi zation.