Historical architecture building find one and compare to morden design Essay

Historical architecture building find one and compare to morden design - Essay Example Situated in Santiago de Compostela in Galicia, Spain the Cathedral and the Prague dancing house have certain conceptual links that make their study unique and interesting. The cathedral is the reputed burial-place of Saint James. Construction began in 1075 under the reign of Alfonso VI of Castile (1040-1109) and the patronage of bishop Diego Pelez. It was built mostly in granite. An intricate, exaggerated, and an almost capricious style of surface decoration known as the Churrigueresque developed. Among the highlights of the style, interiors offer some of the most impressive combinations of space and light in 12th-century Europe. Integrating sculpture and architecture even more radically, architects Bernard the elder, and his assistant Rotbertus, and, later possibly, Esteban was in charge of the building. The Western Faade of the cathedral has been embellished and expanded between the 16th and the 18th century in Late Baroque style (the churriguetesque style) by Fernando Casas y Nvoa between 1738 and 1750 and is flanked by two medieval towers. He also constructed and achieved striking chiaroscuro effects in his transparent effective designs.3 Perhaps the chief beauty of the cathedral, however, is the 12th century Portico da Gloria, behind the western facade. This Portico da Gloria in the narthex of the west portal is an epitome of the Romanesque period, which combines masonry, arch, piers and the addition of pure geometrical forms. Thus the Church combines development of the Baroque style in it's many odd and even phases. The Churriguera popularized the blend of religious columns and composite order, the Churrigueresque column, in the shape of inverted cone or obelisk, established as a central element of ornamental decoration and preservation of the Romanesque in its forms that were less twisted in movement or excessive ornamentation and affected a neoclassical balance and sobriety. The whole effect is one of spacious continuation and tortuous, endless in ornamentation and experimentation. The Great Curvature of walls, particularly in urban settings, is probably the most famous of all Baroque inventions for expressing infinite space in the modern buildings of Frank Gehry4. One of the earliest examples of this approach, the exterior wall takes on a convex form, which expresses, and becomes a continuation of the interior space is set by the Church. Frank Gehry's Dancing House too has this effect that resemble Baroque in their fixation on movement and spatial illusions.5 Frank Gehry reflects interest in dynamic spatial and material forms. His own home in Santa Monica is an early example of the way in which he models structural forms to suggest instability, immanence and movement. This use of structural modeling creates the effect of Baroque, both in their geometric, endless surface details, as well as in their intellectual and expressionistic effects. His goals are sheer Baroque; they impart movement and through perspectival play, set up spatial illusions, subverting the vocabulary of conventional forms while more or less leaving it in place."6 The Dancing House reflects a woman and man (Ginger Rogers and Fred Astair) dancing together. Construction is from 99 concrete panels each of different shape

Foreign Direct Investment for Developing Countries Essay

Foreign Direct Investment for Developing Countries - Essay Example 10) say that FDI is one of the key options for economic growth of developing countries. However, it is not all developing countries that are open to FDIs. The FDI helps these economies in terms of foreign capital in form of direct and also some cases indirect investment. Most of developing countries initially depended on loans from international financial institutions and banks but this started changing in the 80s when international banks started experiencing financial constraints. This forced most developing countries to shift the approach and change their investment policies in such a way that will be attractive to stable forms of foreign capital. The advantage of FDI is that developing countries easily get foreign capital without high risks that can be tagged to the debt. According Marchick and Slaughter (2008, p.2) governments have been reviewing their economic policies as an effort to attract MNCs through FDIs into their countries. It is important to note that FDI is directly affected by multinational companies (MNCs) who are the main participants. With that consideration, then we can easily conclude that factors that affect MNCs also affect FDIs. The capital flow from MNCs is directly injected to FDIs. Most of the times, the MNCs tend to expand their activates to foreign companies for several reasons which include; exploitation and utilization of economies of scales, utilization of particular advantages and at times very unprecedented reasons like just because their main competitors are actively involved related practices. Equally, governments are in competition to attract more FDIs in their nations. They do this by changing and at times compromising some of the key factors in their economic policies. Examples of such factors include corporate taxes, domestic labour market conditions among others. With all these activities surrounding FDI, MNCs have to be very analytical before making investments in such countries. There are determinants which are

Life expectancy, the number of years that a

Life expectancy, the number of years that a 195462 A discussion of the factors that contribute to lower life expectancy in the west of Scotland as compared to other parts of the U.K Life expectancy, the number of years that a person can expect to live on average, is a single measure of population health which is used to monitor public health, health inequalities, and the outcome of health service interventions and to allocate resources. Life expectancy in Scotland The relationship between health and wealth is complex. One as yet unexplained paradox in Scotland is that, even when matched with their English counterparts of comparable socio-economic status, Scots are relatively less healthy over a range of indicators from age standardised mortality to specific disease outcomes (Figure 1). Figure 1: Directly standardised mortality rates per 1,000 populations, 1990/92, by country and deprivation quintile. These findings suggest that there are factors at work, other than simply wealth, which are making Scots unhealthier than people in other parts of the UK (Scottish executives 2007). West of Scotland: A Description West of Scotland is one of the eight electoral regions of the Scottish Parliament which were created in 1999. In terms of local government areas the region covers: West Dunbartonshire East Renfrewshire Inverclyde Most of Renfrewshire (otherwise within the Glasgow region) Most of East Dunbartonshire (otherwise within the Central Scotland region) Part of Argyll and Bute (otherwise within the Highlands and Islands region) Part of North Ayrshire (otherwise within the South of Scotland region) Within Scotland, life expectancy is lowest for people living in the west of Scotland. According to the Scottish household survey, healthy life expectancy at birth is 63.3years and 60.3years in females and males, respectively of greater Glasgow for example. These figures are the lowest in the UK (Scottish Public Health Observatory 2007). Life in the West of Scotland While parts of west Scotland have prospered with greater employment and better paid middle-class jobs, in other parts ‘worklessness’ and low income are commonplace. The issue for west Scotland is that greater reductions in disease have been achieved elsewhere and so west Scotland’s health has become worse relatively in comparison to other UK cities. Estimates of life expectancy suggest that people living in west Scotland not only live shorter lives, but succumb to disease and illness earlier in life. An explanation to this is that the health of an individual is largely determined by the circumstances in which he or she lives. Poor health is associated with poverty, poor housing, low educational status, unemployment and a variety of other life circumstances (Tackling Health Inequalities 2007). Health inequalities within Scotland and between the west of Scotland and the rest of the UK appear to be widening. In the 10 years to 2001, average male life expectancy in Sc otland increased by 3% but the rate of increase was more rapid in the most affluent parts of the country, with the least affluent west areas falling behind (Whyte and Walsh 2004). The recent decline in death rates from common conditions such as cardiovascular disease has also been more rapid among the more affluent (Krawczyk 2004). Thus, despite the overall improvements, the west of Scotland still lags behind. Economic factors A number of trends related to the economy are also notable in West Scotland. There are now more women than men in employment in Glasgow and part-time work has grown to represent more than a quarter of all jobs. The service sector has grown to become the most important sector of the heart of West Scotland’s economy, while manufacturing employment has shrunk (Scottish Public Health Observatory 2007). Social factors It is common knowledge that those who smoke, become obese through eating a poor diet or through lack of exercise, and those who drink alcohol in excessive quantities or abuse drugs have poor health. Smoking levels in west Scotland have remained higher than those observed in other parts of the UK. Hanlon and his colleagues (2001) have shown that, by 1991, deprivation appears to explain only 40% of the excess deaths in Scotland (2001). Gillis and his colleagues (1988) have found that, at comparable daily smoking rates and levels of affluence, men in the West of Scotland are more likely to die from lung cancer than other populations in the UK or the US (Gillis 1988) (Figure 2). Figure 2: Comparison of lung cancer mortality in Renfrew and Paisley with three major cohorts in US and UK. The increasing impact of alcohol is undeniable: There are estimated to be more than 13,500 ‘problem alcohol users’ resident within Glasgow City, and since the beginning of the 1990s, there has been a striking increase in numbers of alcohol related deaths and hospitalisations especially in west Scotland. Simple projections of alcohol related deaths based on recent trends suggest that the number of alcohol related deaths in Greater Glasgow could double in the next twenty years (Figure 3) (Scottish executives 2007). Figure 3: Alcohol related mortality in West Scotland: Greater Glasgow The impact of the use of illicit drugs also serves to further decrease life expectancy in west Scotland in comparison with other parts of the UK. Between 1996 and 2004, drug related deaths in Greater Glasgow for example, rose by a third. There are estimated to be around 25,000 problem drug users in the West of Scotland, of whom more than 11,000 live in Glasgow (Scottish executives 2007). Life expectancy for drug addicts is expectedly very low and these figures will impact negatively on the overall life expectancy for the region. In Glasgow and other parts of west Scotland, it is predicted that single adults will account for 49% of all households in the next ten years, while lone parent households may rise to make up almost one in two of households with children (Scottish Public Health Observatory 2007). Obesity levels have risen exceedingly in west Scotland to the extent that in Greater Glasgow, for example, a fifth of males and almost a quarter of females are now estimated to be obese, with well over half classified as overweight. Trends in hospitalisation for diabetes, much of which is associated with obesity, have also risen dramatically in recent years (Scottish executives 2007). A cultural issue The ethnic minority population of west Scotland has risen in recent years and looks set to increase further, particularly taking into account the recent rise in the asylum seeker and refugee population. The influence of this trend on life expectancy within the region remains to be determined (Scottish Public Health Observatory 2007). Provision of services Despite improvements in overall house conditions and dramatic decreases in levels of overcrowding, housing-related problems persist for considerable numbers of residents of Greater Glasgow and the West of Scotland (Scottish Public Health Observatory 2007). Recent research suggests other important ways in which the environment and life circumstances can affect biological processes which in turn can make individuals more susceptible to ill health. By following the progress of male civil servants over a 10 year period, Marmot and his colleagues found that mortality was approximately three times greater among the lowest grades than the highest (Marmot et al 1978). When deaths from heart disease were considered, the recognised risk factors of smoking, high blood pressure and elevated cholesterol levels could account for part of the differences between the groups. Other studies have confirmed that higher levels of risk of death in a working population are explained by health-related behaviours (Marmot 2000). There is mounting evidence that at least part of the unexplained increase in risk across the social classes is related to how the body responds to social stress. Available data shows that people are perhaps exposed to a high level of str ess factors in west Scotland (Scottish Public Health Observatory 2007). Whether these stress types and levels are more or comparable to what is obtainable in other parts of the UK remains an unanswered question. . References Gillis CR, Hole DJ, Hawthorne VM, 1988.Cigarette smoking and male lung cancer in an area of very high incidence-II Report of a general population cohort study in the West of Scotland. J Epidemiology and Community Health 42: 44-48. Hanlon P, Walsh D, Buchanan D, Redpath A (2001). Chasing the Scottish Effect. Public Health Institute of Scotland (now NHS Health Scotland) Glasgow 2001. Marmot MG, Rose G, Shipley M, Hamilton PJ. (1978) Employment grade and Coronary Heart Disease in British civil servants. J Epidemiol Community Health. 1978 Dec; 32(4): 244-9. Marmot MG (2000) Multi-level approaches to understanding social determinants in Berkman and Kawachi (eds) Social Epidemiology New York. Oxford University Press pp 349-367. Scottish executives (2007) [Internet] Available at http://www.scotland.gov.uk/Topics/Statistics/Browse/Health/TrendLifeExpectancy Scottish Public Health Observatory (2007): Healthy life expectancy in Scotland (Internet) (Accessed 15/04/07) http://www.scotpho.org.uk/web/site/home/Populationdynamics/Healthylifeexpectancy/hle_intro.asp Tackling Health Inequalities – An NHS Response (2007) [Internet] (Accessed 15/04/07) www.sehd.scot.nhs.uk/nationalframework/Documents/TACKLING%20HEALTHINEQUALITIES240505 Whyte B and Walsh D. (2004) Scottish Constituency Profiles 2004.www.phis.org.uk/info/sub.asp?p=bbb Krawczyk A. (2004) Monitoring Health Inequalities. Scottish Executive Health Department Analytical Services Division 2004.

The Great American Experiment Essay -- U.S. Politics

Yes we can, the rallying cry for the democratic candidate in the 2008 elections could be seen as a foreshadowing of what was to come. That candidate went on to win the election by nearly a 7 point margin, partially thanks to an overall higher voter turnout especially amongst the Hispanic, black and young demographics. Barack Obama’s 2008 victory is an example of how concentrating on voter turnout can lead to great success. In the wake of such a clear indication of the potential power of an increased voter turnout, one would assume that both parties would be doing everything they can to build on that trend; this however may not be the case. Does each party want higher turnout? Since nearly the beginning of our nation, the idea of higher voter turnout to elections has been a pet cause of one politician or another; each assuming such an increase would be to their benefit. This idea cannot be claimed by any one party either, as it shifts with the very political tides that guide much of politics. Usually it is the party out of power that perceives the greatest potential benefit in increasing turnout, and thus, changing the structure of the electorate. This pattern, however, has seemed to break apart in the latest elections. A new strategy has come into view recently, which may result in actually reversing the trend of increasing the electorate outright. So far in 2011, 14 states have enacted 19 new laws and 2 executive orders placing new restrictions on voting and registration, which could diminish voter turnout in 2012 (Weiser and Norden 2011). These laws cover a wide array of issues; ranging from restrictive voter registration and voter id laws, to even reducing the days which people were able to vote. The Brennan Center for Jus... ...n the multitude of ways both parties have to directly target and promote the turnout of their bases, there is no need for such retroactive tactics. We should all work towards improving participation in this great American experiment. Bibliography Ginsberg, Benjamin, Theodore J Lowi, and Margaret Weir. We The People, an introduction to american politics. New York: W. W. Norton & Co Ltd, 2011 Latinos for Reform. Don't Vote Latinos For Reform. October 18, 2010. http://www.youtube.com/watch?v=QKFAiMbm1Fc U.S. Census Bureau. Newsroom: Voter Turnout Increases by 5 Million in 2008 Presidential Election. July 20, 2009. http://www.census.gov/newsroom/releases/archives/voting/cb09-110.html Weiser, Wendy R, and Lawrence Norden. "Voting Law Changes in 2012." Brennan Center for Justice. 10 3, 2011. http://www.brennancenter.org/content/resource/voting_law_changes_in_2012

Causation and Correlation Essay

Causation and Correlation Paper The topic I am going to pick is â€Å"Wealthy people are thin†. This could go both ways I am thinking. Wealthy people have the means to stay thin. They have money, resources, and the means to keep there health in check. If you’re poor or not wealthy you basically have to eat or cook what ever is cheap and some healthy foods are not cheap. For these reasons I think the correlation for this topic could be a good one or a bad one, it just depends on what your economic status is and what you can or can’t afford. I think if I had to pick one or the other out of causation and correlation I think this topic is more causation. The reasoning for my selection is that if you are wealthy you have more options to stay thin. So for this being wealthy can cause one to stay thin. Another reason why wealthy people are more able to stay thin over less wealthier people is because like I have mentioned food is expensive and the foods they might need to get you might have to travel or go to special stores. Another way this is causation is because wealthy people can also afford personal trainers or even a gym membership along with weight loss doctors to stay on track. For all these reasons they cause wealthier people to stay thin. Reference: Causation and Correlation in this weeks materials.

Gandhi

GANDHI’S ROLE IN ENDING BRITISH RULE IN INDIA India was one of the most important British colonies in Asia. During the First World War (1914-1918), the British government promised the Indians that if they fought against the Germans in return would receive greater administrative autonomy. After the war, however, the promise was not fulfilled. Instead, the representatives of the British government began to violently repress all attempts at emancipation of India. The main Indian leader who opposed British rule was Mahatma Gandhi (1869-1948).The main resource used by him in the struggle against the British was based on the strategy of active non-violence. Gandhi preached civil disobedience and non-violence, (Satygraha) of the Indians against the English authorities through non-payment of taxes and rejection of British industrial products. The purpose was to weaken the opponent, preventing any cooperation with it, but without using violence. Mahatma Gandhi was the preeminent leader of Indian nationalism in British-ruled India.Employing non-violent civil disobedience, Gandhi led India to independence and inspired movements for non-violence, civil rights and freedom across the world. When Gandhi arrived in India, the First World War was at its height. At first he ignored this. He addressed the British Viceroy of India but shocked him by declaring shame at having to speak in English whilst in India. He also verbally attacked the rich Indian princess who was loyal to British rule. Many princesses were deeply offended and walked out.After show its position against the British rule and seeing that the Indian population was suffering in British hands he began a Satyagraha campaign to help poor Indian peasants in the district of Bihar. This was more a protest against conditions than against the British, but it did involve Gandhi encouraging Indians to refuse to pay taxes. In 1917, surprisingly, Gandhi joined a campaign organized by the British Viceroy to persuade ord inary Indians to join the British on the Battlefields of France against the Germans. He personally toured the Indian District of Kheda in support of the campaign.The Salt March, also known as the Salt Satyagraha, began with the Dandi March on March 12, 1930, and was an important part of the Indian independence movement. It was a direct action campaign of tax resistance and nonviolent protest against the British salt monopoly in colonial India, and triggered the wider Civil Disobedience Movement. This was the most significant organized challenge to British authority since the Non-cooperation movement of 1920–22, and directly followed the Purna Swaraj declaration of independence by the Indian National Congress on January 26, 1930.Mohandas Karamchand Gandhi (commonly called Mahatma Gandhi) led the Dandi march from his base, Sabarmati Ashram near Ahmedabad, to the sea coast near the village of Dandi. As he continued on this 24 day, 240 mile (390 km) march to produce salt without paying the tax, growing numbers of Indians joined him along the way. When Gandhi broke the salt laws at 6:30 am on April 6, 1930, it sparked large scale acts of civil disobedience against the British Raj salt laws by millions of Indians.The campaign had a significant effect on changing world and British attitude towards Indian independence and caused large numbers of Indians to join the fight for the first time. At the end of the First World War seemed to hold great promise to India. She had been invited to the Versailles Peace Conference as a separate power in her own right. Also, towards the end of the war, the Montagu Declaration had promised increased participation in the government and justice system of Indian people.However, this promise was dashed by two events in the immediate period after the war: o The Rowlatt Acts: these acts said that the rights of Indians to free speech and protest would not be fully restored even though the war had ended. o The Amritsar Massacre: After some protests the British rule weakened. To solve the problem, a meeting was organized. The meeting was meant to be peaceful and made up of men, women and children. But the British ordered his troops to line up facing the crowd and to open fire.No final warning was given to the protesters. Those two things were a great mistake. Jawaharlal Nehru, also known as Pandit Nehru was an Indian statesman who was the first (and to date the longest tenure of) prime minister of India, from 1947 until 1964. Ward leader in the socialist Indian National Congress during and after the effort of India to independence from the British Empire, became the Prime Minister of India at independence. His real initiation into politics came when he came in contact with Mahatma Gandhi in 1919.At that time Mahatma Gandhi had launched a campaign against the Rowlatt Act. Nehru was instantly attracted to Gandhi's commitment for active but peaceful civil disobedience. Jawaharlal Nehru was elected mayor of Allahabad in 1924 and served for two years as chief executive of the city. From 1926 to 1928, Jawaharlal served as Secretary General of the Committee of the Congress of the United Provinces. In 1928-29, the annual session of the Congress under President Motilal Nehru was held.During that session Jawaharlal Nehru and Subhas Chandra Bose backed a call for full political independence, while Motilal Nehru and others wanted dominion status within the British Empire. To resolve the issue, Gandhi offered the British to grant in two years the domain status to India, otherwise the Congress would launch a national struggle for full political independence. Nehru and Bose reduced that period to one year. The British did not respond. In December 1929, the annual session of the Congress was held in Lahore and Jawaharlal Nehru was elected as president of the Congress Party.During the session, a resolution demanding India's independence was passed and on January 26, 1930 in Lahore, Jawaharlal Nehru busy hav ing a flag of free India. And Gandhi made the call for civil disobedience movement in 1930. The movement finally forced the British government to recognize the need for major political reforms and ended up being a great success. After the Second World War, in 1947, the state of Britain gave India its political Independence, but the territory was divided into the republic of India, the Hindu majority, and republic of Pakistan (East and West), with a Muslim majority.Later, in 1972, after a violent war, East Pakistan separated from the West and was renamed Bangladesh. He was very important for the India independence because he introduced a new way to think, a new way to fight without having to lose lives. In my opinion he was the most important factor for the ending of the British rule in India. Thanks to him Indians are free of suffering in British hands, he created a new way of avoid loss of lives and fighting. He showed to the world a new way to live and find what you want, a non-v iolence way. Gandhi To what extent has the importance of Gandhi been exaggerated in persuading the British government to give India independence in 1947? Gandhi wasn’t as significant as people think he was during the struggle for Indian independence. Some believe that Gandhi was the reason why Britain gave independence to India, people exaggerated over his abilities and his actions during the struggle for Indian Independence, and so he then became â€Å"the Father of India† this again really exaggerated his importance.But then again, after the Second World War, Britain would have given India independence anyway due to Britain becoming bankrupt which would have meant that Britain would have to give India independence because they couldn’t afford to keep control and order in such a big country like India. Therefore, Gandhi didn’t actually need to go on big campaigns, because most of them would result in a huge number of people being killed or die of starvation.These are the key parts that people miss out and over exaggerate about Gandhi’s importance. Just like the Amritsar massacre and the Bengali Famine, India was punished for the trouble they have caused for Britain, which resulted in lots of Indians being killed. In a way, Gandhi knew that his campaigns would be result in some people being killed and he could have done it differently, in a more peaceful way, because Britain would have given India independence eventually.Gandhi set himself a goal, to unite the whole of India so that Muslims, Hindus and Sikhs could live together without the British Raj, but he failed to do that and because he failed we now have a separated India, which resulted in millions of people losing their lives due to Gandhi’s decisions and actions . Overall, Gandhi really annoyed the British, which caused them to act in a way they wouldn’t necessarily act, like shooting in a crowd of Indians.Also, like the â€Å"Quit India Campaign†, which Gandhi intro duced and said to his fellow Indians to Cause trouble on the streets of India, Gandhi thought that this will eventually lead to Britain getting fed up of the constant trouble and then grant them the Independence, which they have so badly been fighting for, but this only led to more Indians being killed. This proved to be a disaster for Gandhi and due to some decisions he made, India split into three, India, Pakistan, and Bangladesh. Also resulting acts threats of terrorism to each on of the three countries.This again shows what an impact Gandhi still has today due to his work and the methods he picked to free India. This may have had an influence on some famous figures in History such as Martin Luther King, but then again, it resulted in Millions of people losing their lives due to Gandhi not being successful in one of his main goals, such as uniting India. When the Rowlatt Act came into law, Gandhi proposed that the entire country observe a hartal, a day of fasting, prayer, and abs tention from physical labor, in protest against the injustice of the repressive new law.Millions of Indians followed Gandhi’s words and started to fight back against the British, they simply didn’t go to work; almost the whole of India came to a halt for the whole day. Following the words of Gandhi, some Indians came together in groups, which was against the Rowlatt act law. A General in the British army in India named General Dyer became furious and decided to â€Å"teach the Indians a lesson† and so he went to the meeting in Amritsar and massacred nearly all the Indians that simply came together to listen to each other. All eyes were on Gandhi, because it was his words that led to this massacre.Even though Gandhi knew that his instructions to Indians would cause agony for the British, but also for India, but he took the risk anyway. Again this shows that Gandhi’s words proved to be futile, because the British would always respond back to the actions mad e by Gandhi and the Indian people. Even though Gandhi knew that, he would still continue his campaign, which would later cause chaos on the streets of India. But his actions were seen as successful because no one had actually stepped up to the British, this again exaggerates his importanceFurthermore, Gandhi’s campaigns may have been effective against the British, but it also came with a huge sacrifice. Gandhi’s campaigns really annoyed The British, especially Winston Churchill. Gandhi, â€Å"The Father of India† and Churchill, the Prime minister of Britain had a clash of ideas. Because Gandhi won, people see him as defeating one of the most powerful men in the world. But it came at a huge cost; this really exaggerates his importance because people don’t really see the other side. His campaigns eventually led to the Bengal famine, which resulted in millions of people starving to death.Gandhi’s campaigns are thought to of led to the Bengal famine, a nd the amount of money Britain had to pay for the damage, and so they tried to put an end to it by setting an example. In a way, Churchill really badly wanted to punish the Indians for all the trouble they caused. Churchill did this by stopping shipments of supplies to Bengal and instead he sent them to soldiers in Africa, which they didn’t really need. The famine lasted between one to two years. Churchill himself said, â€Å"I hate Indians†, â€Å"The famine was their own fault. † Some may argue that, he is referring to just Gandhi and the problems he has made for Britain to clean up.Overall, Gandhi’s actions and the decisions he made had a huge effect on India and Britain, which then, led to the Bengal famine and as a result Millions of woman and children died. Churchill only tried to show Gandhi he too can cause trouble for India, he also tried to warn Gandhi and the rest of India that this would be the result of the actions and the amount trouble they cause. But Gandhi didn’t stop and continued with his campaigns to free India. On the other hand, Gandhi didn’t always cause trouble but sometimes he forced the British to just give up. Gandhi devised a great march to the coast; this would become famous as the salt march.Gandhi realized that the British tax on salt would become an advantage. Gandhi soon started to walk with his members of the Indian congress party and other followers to the Indian coast. Soon after, many people joined him. Afterwards he had whole villages behind him; he then arrived at the coast and encouraged people to take as much salt as they possibly can because the British couldn’t do anything about it. But, soon afterwards, as he arrived back, the British authorities had arrested him and thrown him in jail. This had caused mass rioting, some people were killed and so the British had no other option, but to release him.The British government had to pay a lot of money for all the damage and mess that the rioters had made. Gandhi proved himself to the Indian people as a leader. The period of â€Å"non-cooperation† that began in 1920 saw Gandhi moving all across India, encouraging people to give up their Western clothing and British jobs. Soon afterwards Gandhi’s Congress party would become an organization filled with people working for it, this then proved to be an organization fit to become a professional party ready to lead their fellow Indians to Independence.Gandhi’s work despite the interference of the British authorities was a great success. Gandhi then would introduce a civil disobedience campaign, which would prove to be a mistake that shook the world. During one of the protests that night a group of Indians broke into one of the colonial outposts and killed many of the people working there. Horrified by the actions of his fellow Indians, Gandhi abandoned his plan for civil disobedience and retired into a period of fasting and prayer.Even as the Viceroy of India and the Prime minister of Britain wanted Gandhi out of the way, they couldn’t due to the political system Britain had in effect for since the early stages of the British Empire. The media were always there, and the class system in Britain was very important during that time, and so if the British authorities in India or Britain were to throw Gandhi in a jail for life or even execute him which they could of done very easily, but it would harm their reputation as the most advanced nation in the world.People would see the British as savages; this system came to Gandhi’s advantage during the salt march. From 1934 until the outbreak of war in 1939, Gandhi left the struggle for independence to Nehru. He began traveling through India again, working with women and children, helping the poor, and promoting use of the old fashioned Indian spinning wheel. He went from village to village, teaching others of the way of true India, barefoot and on the road for months at a time.Gandhi wanted to prove to all Indians that they didn’t need to wear western clothing or use western methods of making clothes, and that the Indian way was better, he did this to try and get everyone to do the same and then it would have been much easier to unite India. But people often get mistaken and believe that this method of uniting India wasn’t as effective, sure people do get together, but teaching the true Indian ways of doing things showed that Gandhi tried to get people together. But just when people were getting along, he introduced the â€Å"Quit India Campaign† people would riot on the streets killing many people.Again people don’t see the other side of Gandhi and over exaggerate his importance by pointing out that he taught many Indians the true Indian way in the hope that they would get along and unite to overcome oppression from the British. Gandhi didn’t support the war, and when Britain called for India to help th em in the upcoming â€Å"Battle of Britain†, which would decide the future of Britain, the war and even the world, But Gandhi and the rest of India refused, and in a way, also helping the Nazis because they weren’t helping the allies and instead helping Hitler and the Nazis by not fighting.But they only fought to protect their own country from invasion. Japan, a growing empire decided to start the invasion of India and wanted to overthrow the British Raj and have India for themselves, but they lost to the Indian sepoys supported by Gandhi. So, in a way they could have helped Britain, but they also had the Japanese looking to extend their border. This then resulted in many deaths over in Britain, which were lucky enough to snatch a victory at the battle of Britain.Three years after his wife's death was a time of struggle for Gandhi, the growing Muslim league and Jinnah were looking to have a country of their own â€Å"Pakistan† in the far west of India and  "Bangladesh† in the far east of India. Gandhi’s dreams of a united India were beginning to shatter. This shows that his main dream of uniting India was beginning to end this shows that Gandhi wasn’t very successful and failed to reach his goal, therefore Gandhi was only useful in gaining independence so that others can have theirs within the country.Elections were beginning to be held in India, they were between the Congress party and the Muslim league. India was becoming a piece of land which was going to be torn apart between two different faiths. The political Parties of India were beginning to look like true professionals. MPs were elected in heavy Hindu and Muslim parts of India. The fate of India was to be decided. After the war, Britain was absolutely spent the whole treasury. It was now empty and people were so hungry they had to eat cat food.This eventually led to many countries getting their independence because Britain couldn’t afford to keep co ntrol and order in many countries like India, it became â€Å"ungovernable† and so Britain just gave up and gave them their independence. India received independence not from Gandhi’s methods of Satyagraha, but through total anarchy and outbreaks of violence across the country. This shows that everyone forgot about Gandhi because he wasn’t important to them and believed that the methods he used were wrong because people were dying for nothing, and so Gandhi’s methods were fading away.Overall, Gandhi claimed to represent all of India during the Round-Table conferences, but as he later learned to know that there were some who didn’t agree with him, such as Jinnah, the Muslim league and all other Muslims living in India, even though Gandhi’s and Nehru’s Congress party had the most seats in the Indian parliament, Gandhi still thought he represented the whole of India which means that he forgot all about the Muslims and Sikhs that wanted t o remain separate.So in a way, he failed to reach his main goal which many people failed to notice during the later stages of India receiving independence. Disaster followed, violence swept the country as Hindus and Muslims killed one another. Nearly all fled the newly created borders, seeking safety in India or Pakistan, depending upon their religion. Millions had died while many other Millions were forced to flee their homes; it proved to be a disaster for Gandhi and his dreams of united India.Gandhi felt betrayed by his fellow Indians he felt that that no one had listened to him, that the people of India hadn’t learned a thing during the times of his campaigns and great marches which taught Indians to stay together, he believed that India would become independent only if they unite. But sadly, his dreams would only become a vision he once had. Later on Gandhi would give some speeches and show up in some important events, but then something, which shook the entire world, ha d occurred, Gandhi was assassinated. But even after his death he then somehow still influences people from around the world.Overall, Gandhi didn’t reach his main goal to unite India, but it is thought that Gandhi was the reason why India got their independence. This is usually exaggerated as a strong sense of sympathy for Gandhi after his death. Eventually India would of gotten their independence due Britain, which couldn’t afford to keep control of India and so they would of gotten their independence even without Gandhi. But then again, Gandhi’s campaign inspired many other famous people, such as, Martin Luther King, who then used Gandhi’s methods of non-violent protest, which would eventually then lead to black-Americans gaining their Civil Rights.Gandhi explained in one of his speeches that it is important not to fight against the British, but simply just not follow the orders and laws passed, such as don’t meet up in large groups. Gandhi told p eople not to follow that order and do the complete opposite, which then lead to the Amritsar massacre. Gandhi failed to reach his aims, but became a very famous figure in history due to his campaigns and the first ever use of peaceful protesting, which then after his death, Gandhi was claimed to be a hero and savior of India.People exaggerate Gandhi’s importance because they usually miss out on the specific detail that is very vital to understanding Gandhi. The exaggeration of Gandhi’s importance is also due to India having Gandhi as their only leader, this may be important because he was the first to step up to the British, but on the other hand he failed in uniting India against the British. Sure he may have had a role in the struggle for independence, but he caused India to divide, which caused millions of people losing their lives.

Free Essays on Themes Of The Old Man And The Sea

Themes Themes are the fundamental and often universal ideas explored in a literary work. The Honor in Struggle, Defeat & Death From the very first paragraph, Santiago is characterized as someone struggling against defeat. He has gone eighty-four days without catching a fish- he will soon pass his own record of eighty-seven days. Almost as a reminder of Santiago’s struggle, the sail of his skiff resembles â€Å"the flag of permanent defeat.† But the old man refuses defeat at every turn: he resolves to sail out beyond the other fishermen to where the biggest fish promise to be. He lands the marlin, tying his record of eighty-seven days after a brutal three-day fight, and he continues to ward off sharks from stealing his prey, even though he knows the battle is useless. Because Santiago is pitted against the creatures of the sea, some readers choose to view the tale as a chronicle of man’s battle against the natural world, but the novella is, more accurately, the story of man’s place within nature. Both Santiago and the marlin display qualities of pride, honor, and bravery, and both are subject to the same eternal law: they must kill or be killed. As Santiago reflects when he watches the weary warbler fly toward shore, where it will inevitably meet the hawk, the world is filled with predators, and no living thing can escape the inevitable struggle that will lead to its death. Santiago lives according to his own observation: â€Å"man is not made for defeat . . . [a] man can be destroyed but not defeated.† In Hemingway’s portrait of the world, death is inevitable, but the best men (and animals) will nonetheless refuse to give in to its power. Accordingly, man and fish will struggle to the death, just as hungry sharks will lay waste to an old man’s trophy catch. The novel suggests that it is possible to transcend this natural law. In fact, the very inevitability of destruction creates the terms that allow a worthy ... Free Essays on Themes Of The Old Man And The Sea Free Essays on Themes Of The Old Man And The Sea Themes Themes are the fundamental and often universal ideas explored in a literary work. The Honor in Struggle, Defeat & Death From the very first paragraph, Santiago is characterized as someone struggling against defeat. He has gone eighty-four days without catching a fish- he will soon pass his own record of eighty-seven days. Almost as a reminder of Santiago’s struggle, the sail of his skiff resembles â€Å"the flag of permanent defeat.† But the old man refuses defeat at every turn: he resolves to sail out beyond the other fishermen to where the biggest fish promise to be. He lands the marlin, tying his record of eighty-seven days after a brutal three-day fight, and he continues to ward off sharks from stealing his prey, even though he knows the battle is useless. Because Santiago is pitted against the creatures of the sea, some readers choose to view the tale as a chronicle of man’s battle against the natural world, but the novella is, more accurately, the story of man’s place within nature. Both Santiago and the marlin display qualities of pride, honor, and bravery, and both are subject to the same eternal law: they must kill or be killed. As Santiago reflects when he watches the weary warbler fly toward shore, where it will inevitably meet the hawk, the world is filled with predators, and no living thing can escape the inevitable struggle that will lead to its death. Santiago lives according to his own observation: â€Å"man is not made for defeat . . . [a] man can be destroyed but not defeated.† In Hemingway’s portrait of the world, death is inevitable, but the best men (and animals) will nonetheless refuse to give in to its power. Accordingly, man and fish will struggle to the death, just as hungry sharks will lay waste to an old man’s trophy catch. The novel suggests that it is possible to transcend this natural law. In fact, the very inevitability of destruction creates the terms that allow a worthy ...

About Uranium-Lead Dating

About Uranium-Lead Dating Of all the isotopic dating methods in use today, the uranium-lead method is the oldest and, when done carefully, the most reliable. Unlike any other method, uranium-lead has a natural cross-check built into it that shows when nature has tampered with the evidence. Basics of Uranium-Lead Uranium comes in two common isotopes with atomic weights of 235 and 238 (well call them 235U and 238U). Both are unstable and radioactive, shedding nuclear particles in a cascade that doesnt stop until they become lead (Pb). The two cascades are different- 235U becomes 207Pb and 238U becomes 206Pb. What makes this fact useful is that they occur at different rates, as expressed in their half-lives (the time it takes for half the atoms to decay). The 235U–207Pb cascade has a half-life of 704 million years and the 238U–206Pb cascade is considerably slower, with a half-life of 4.47 billion years. So when a mineral grain forms (specifically, when it first cools below its trapping temperature), it effectively sets the uranium-lead clock to zero. Lead atoms created by uranium decay are trapped in the crystal and build up in concentration with time. If nothing disturbs the grain to release any of this radiogenic lead, dating it is straightforward in concept. In a 704-million-year-old rock, 235U is at its half-life and there will be an equal number of 235U and 207Pb atoms (the Pb/U ratio is 1). In a rock twice as old there will be one 235U atom left for every three 207Pb atoms (Pb/U 3), and so forth. With 238U the Pb/U ratio grows much more slowly with age, but the idea is the same. If you took rocks of all ages and plotted their two Pb/U ratios from their two isotope pairs against each other on a graph, the points would form a beautiful line called a concordia (see the example in the right column). Zircon in Uranium-Lead Dating The favorite mineral among U-Pb daters is zircon (ZrSiO4), for several good reasons. First, its chemical structure likes uranium and hates lead. Uranium easily substitutes for zirconium while lead is strongly excluded. This means the clock is truly set at zero when zircon forms. Second, zircon has a high trapping temperature of 900Â °C. Its clock is not easily disturbed by geologic events- not erosion or consolidation into sedimentary rocks, not even moderate metamorphism. Third, zircon is widespread in igneous rocks as a primary mineral. This makes it especially valuable for dating these rocks, which have no fossils to indicate their age. Fourth, zircon is physically tough and easily separated from crushed rock samples because of its high density. Other minerals sometimes used for uranium-lead dating include monazite, titanite and two other zirconium minerals, baddeleyite and zirconolite. However, zircon is so overwhelming a favorite that geologists often just refer to zircon dating. But even the best geologic methods are imperfect. Dating a rock involves uranium-lead measurements on many zircons, then assessing the quality of the data. Some zircons are obviously disturbed and can be ignored, while other cases are harder to judge. In these cases, the concordia diagram is a valuable tool. Concordia and Discordia Consider the concordia: as zircons age, they move outward along the curve. But now imagine that some geologic event disturbs things to make the lead escape. That would take the zircons on a straight line back to zero on the concordia diagram. The straight line takes the zircons off the concordia. This is where data from many zircons is important. The disturbing event affects the zircons unequally, stripping all the lead from some, only part of it from others and leaving some untouched. The results from these zircons therefore plot along that straight line, establishing what is called a discordia. Now consider the discordia. If a 1500-million-year-old rock is disturbed to create a discordia, then is undisturbed for another billion years, the whole discordia line will migrate along the curve of the concordia, always pointing to the age of the disturbance. This means that zircon data can tell us not only when a rock formed, but also when significant events occurred during its life. The oldest zircon yet found dates from 4.4 billion years ago. With this background in the uranium-lead method, you may have a deeper appreciation of the research presented on the University of Wisconsins Earliest Piece of the Earth page, including the 2001 paper in Nature that announced the record-setting date.

Six Rules for Making Subjects and Verbs Agree

Six Rules for Making Subjects and Verbs Agree Six Rules for Making Subjects and Verbs Agree Six Rules for Making Subjects and Verbs Agree By Michael If you want to write proper English, you have to follow a rule called subject-verb agreement. That means that if the subject is plural (ducks), then the verb needs to be plural (quack). If the subject is singular (duck) then the verb needs to be singular (quacks). This issue is not as picky and unimportant as you might think. Traditionally, American novelists who wanted to show that a character was uneducated would give them dialog with incorrect subject-verb agreement: Waall, we is just gonna have to ride after them, aint we? or But suh, dey tells me not to do dat! It could be worse. If you spoke Basque, the object would have to agree with the subject too. In many languages, such as French, pronouns and nouns, even inanimate objects, have gender, and they have to agree with each other too. In proper Turkish, some vowels need to agree. Notice that English verbs, unlike nouns, usually dont become plural by adding s. In fact, many singular, present-tense verbs end with s, while many plural verbs dont exactly the opposite of nouns. More than anything else, sentences that begin with several nouns tend to fool people. Here are some rules to guide you into what you should do with them: Two singular subjects connected with and are plural, and need a plural verb. For example, which is correct: My mother and my father are visiting me or My mother and my father is visiting me? After all, its correct to say My father is visiting me. But two parents together are plural, not singular, so you need to use are. Of course, a plural subject combined with a singular subject is still plural, and you would use a plural verb. For example, this is correct: The general and his advisers are responsible for the decision. To make it less confusing, we put the plural subject last, closest to the verb. Two singular subjects connected with the conjunctions or or nor need a singular verb. For example, My mother or my father is going to call me today is correct, because only one of them will be calling. It works the same way with andor and neithernor: Neither my mother nor my father is going to call me today. If one of the subjects is plural, use a plural verb: The general or his advisers are responsible for the decision. Again, we put the plural subject last, closest to the verb. Dont get distracted if theres another phrase between the subject and the verb. For example, you should say My sister, along with her children, is visiting me next month; even though you would say My sister and her daughters are visiting me next month. The verb needs to agree with the subject, not with other nouns that happen to precede the verb. Words such as either, neither, everyone, everybody, anyone, anybody, someone, none or each, are singular and need a singular verb. As we just said, dont be fooled if a singular subject is followed by plural nouns. For example, when you write each of my daughters, make sure the verb agrees with the singular subject each instead of the plural noun daughters. And the singular subject everyone who knows my daughters should be followed by the singular predicate is impressed by them, not are impressed by them. On the other hand, fractions or portions of a plural noun are still plural. Often these are expressed with prepositional phrases: most of the students or half of the campus. Use a singular verb if the object of the preposition is singular, but a plural verb if its plural. For example, write Some of the students are wealthy, and Half of the campus is covered with trees. Time and money are singular. Yes, five is plural, and the word yards is plural, but you would write Five yards is all I need to finish my sewing project. Notice that many of these rules are really just warnings to look carefully at the sentences you write. Once you know that subjects and verbs need to agree, and you know what counts as the subject and what doesnt, you are on your way to sounding more educated. Subject-Verb Agreement Quiz In each sentence, choose the correct form of the verb. 1. Either Jack or the children ___ too loud. is are 2. Everyone ____ chocolate. loves love 3. My sister, along with her children, ___ visiting me next month. is are 4. Neither my mother nor my father ___ going to call me today. are is Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Grammar category, check our popular posts, or choose a related post below:12 Signs and Symbols You Should KnowHomogeneous vs. Heterogeneous50 Musical Terms Used in Nonmusical Senses

The Color Purple Essay Example | Topics and Well Written Essays - 750 words

The Color Purple - Essay Example One of the prominent themes of the novel is the degree of suppression of the female African voice in early twentieth century American society. This is most evident from the events and circumstances in the life of the protagonist of the story, Celie. During her adolescent years, she was repeatedly raped and sweared at by her stepfather. She even bears his child through the whole term, after which the child is taken away and presumably killed by her stepfather. The oppression and disparaging attitude exhibited by her stepfather is obvious in the following passage: "Well, next time you come you can look at her. She ugly. Don't even look like she kin to Nettie. But she'll make the better wife. She aint smart either, and I'll just be fair, you have to watch her or she'll give away everything you own. But she can work like a man." (The Color Purple, Part 1, 1982) If this was traumatic enough, the unfolding events of her adult life are equally saddening and depressing. Her tumultuous adult life is about finding peace and calm in an existence that is constantly threatened by the abusive husband Albert, while also navigating the emotional confusion cause by her sexual attraction toward Shug. Fortuitously, though, her secret relationship with Shug serves to emancipate Celie to a degree, as she learns to act boldly and assertively like Shug. But the fact remains that the extent of abuse suffered by Celie is not only shocking but also touches the limits of individual tolerance. Another important theme/symbol in the book is that of God, to whom Celie writes letters regularly, hoping vainly for benign divine intervention in her life. In all the doom and gloom that is Celie’s life, the notion of God offers the only consolation and hope. Celie’s letters addressed to God is also an effective literary device employed by Alice Walker. Through the course of the novel’s narrative, one can see how Celie’s interpretation of God gradually evolves. At first, her view of God is that of a powerful white male. This naive representation is a product of her personal past experiences and the structure of American society at the time. For example, she notes in one of her earlier letters: "Yeah, I say, and he give me a lynched daddy, a crazy mama, a lowdown dog of a step pa and a sister I probably won't ever see again. Anyhow, I say, the God I been praying and writing to is a man. And act just like all the other mens I know. Trifling, forgetful and lowdown." (The Color Purple, Part 4, 1982) But the friendship with Shug helps Celie to discard this view to a more nuanced understanding of God – one who is beyond gender, race, time or space. What Alice Walker trying to show the reader is the growing maturity and emancipation of Celie through the content of her letters. In other words, her letters reveal the evolution and stirrings of liberation within. Moreover, the letters act as powerful theological symbols, drawing upon the rich traditio n of Christian epistolary. Finally, the color purple is also a thematic element in the story, for it represents the pain and suffering endured by Celie. Drawing upon the idiom ‘beaten black and blue’, purple stands for the color of clotted blood. It is also a symbol of Celie’

Sustainbility and Renewable Technologies Essay Example | Topics and Well Written Essays - 1750 words

Sustainbility and Renewable Technologies - Essay Example Discussion The Benefits of Sustainable Construction According to the UK’s Strategy on Sustainable Construction published in June, 2008, sustainable development can only be achieved if the construction industry also engages in sustainable construction practices. The strategy laid down several initiatives aimed at achieving sustainable construction. It focused mainly on effort that would ensure the United Kingdom construction sector engages in long-term sustainability efforts that would ensure the UK meets its sustainability targets. It emphasizes on the need to build new homes that are free from carbon and new commercial buildings that are rated, zero carbon. It proposes amendments to the regulations that govern building and construction which will see CO2 emissions from new homes reduced significantly. The policy requires those new houses are constructed in such a way that they are water efficient and have standards for minimum efficiency. It also emphasizes on the use of rene wable energy and effective management of wastes by encouraging reuse and recycling. Being a joint government and industry policy to ensure sustainability in construction, it is imperative that the company considers sustainable construction. This will be within the regulations of the country and local authority. The benefits of sustainable construction to an ISO 14001 certified insurance company that is committed to meeting high environmental standard are many. This discussion aims at explaining these benefits and their implications to the business at large. As opposed to standard building approaches, sustainable construction employs practices that give emphasis to efficiency, quality and long-term affordability. The quality of life and comfort increases as a building is developed using sustainable construction best practices. This leads to a decrease in the negative effects on the environment and a substantial increase in the projects ability to sustain itself. Less raw materials, w ater, land and energy are consumed if a building is sustainably constructed. The negative impacts on the environment by the building and construction sector are far reaching. This severely damages the earth’s ecosystem that is currently at a critical stage. The damages are irreversible and rob the ecosystem of its critical life supporting function. It is a known fact that more than more than 30% of the greenhouse gas emissions globally, 40% of energy used, 40% of generated solid waste and 30% of used raw material are due to building and construction in OECD countries. Sustainable construction reduces these adverse effects on the environment by a much greater percentage. It helps minimize pollution, waste and energy use. Re-cycling and reuse is also maximized thus reducing costs. This helps preserve the earth’s ecosystem that is currently threaten. Most people spent about 90% of their time in buildings. This has seen the rise in sickness related to buildings thereby inc reasing the cost related to treating such sicknesses. Sustainable construction practices emphasizes use of less toxic paints for indoor paintings and construction of big, wide windows that allow natural light and fresh air into buildings. This ensures confortable and healthy indoor environments. Such environments significantly contribute to human well-being and health. Diseases and sicknesses caused by poor and unhealthy indoor env

Performance appraisals Research Paper Example | Topics and Well Written Essays - 1250 words

Performance appraisals - Research Paper Example Performance appraisals are aimed at the smooth accomplishment of organizational goals by monitoring employee behavior and enhancing employee productivity. This paper deals with the various aspects of performance appraisals including its use in the workplace, its subjective and objective nature, legal and ethical issues, advantages and disadvantages, and suggests possible alternatives. Performance appraisals in the workplace Performance appraisals play a pivotal role in the management of organizations. Performance appraisals serve a large variety of purposes within organizations. The management often uses performance appraisals for taking important decisions on promotions, rewards, transfers and terminations of employees, for identifying training and development needs, for validating selection and development programs, and for providing timely feedback to the employees on their performance (Robbins 228). Performance appraisals offer a unique opportunity for managers and supervisors to evaluate the performance of their employees and to improve their performance by timely feedbacks or interventions. For Chukwuba, performance appraisals play two potentially conflicting roles within an organization. The first of these roles is â€Å"to measure performance for the purpose of rewarding or otherwise making administrative decisions about employees† whereas the second is ‘development of individual potential’ within the organization (Chukwuba 3). Both these roles are essential for the overall growth and development of the organization. It is the responsibility of the supervisors to guide, direct and motivate the subordinates through appropriate performance appraisals. However, self-appraisals, peer appraisals, subordinate appraisals, customer/client appraisals, and multiple raters are also proved to be significant in various organizational settings (Jennifer 255). Performance appraisals yield employee satisfaction and enhance their performance when the ir work is appreciated or rewarded. On the other hand, it can also put an end to undesirable behavior among the employees. Objective and subjective performance appraisals Performance appraisals can be of two types-objective or subjective. While objective performance appraisals are based on facts subjective performance appraisals are based on individuals’ perceptions. As such objective measures appear to be more valid and reliable. However, it is a fact that the actual performance of an employee cannot completely be evaluated based on facts or statistical data alone. Therefore, effective management system makes use of both objective and subjective performance appraisals. Objective performance appraisals are results-oriented as the focus is on facts or statistical data whereas subjective measures are â€Å"based on individuals’ perceptions and can be used for appraisals based on traits, behaviors, and results† (Jennifer 254). While objective performance appraisals value the performance of employees in terms of their sales, business, achievements, profits or growth in income subjective evaluation takes into account such aspects as the efforts made by the employee, the attitude of the employee and his/her behavior. For instance, the

Understanding Middle Eastern Politics and Global Hegemony Essay

Understanding Middle Eastern Politics and Global Hegemony - Essay Example This perspective, according to Verbeek (2003), is strengthened by a traditional realist framework which integrates the positivist handbook reflection of international law and hence believes that international law is either at best simply a rationale for decision made based on interests in power politics or immaterial to concerns for national interest. Existing literature reviews show evidently the meagerness of scholarly attempts to explain the Suez crisis within the context of realist theory. The realist argument that law was quite irrelevant to either American or British foreign policy, outside its ability to give explanation for foreign policy, seems to neglect the historical proof that suggests international law had a greater significant effect on British and American foreign policy conduct (Fawcett, 2009). The realist argument that international law was either an easy alibi for policy motives or lacking relevance, as regards to British policy, seems to be flawed. Historical docu ments indicate that legal concerns were a major component considered by both American and British legislators in the development and execution of foreign policy throughout the Suez crisis (Fawcett, 2009). Realist theory, according to Hansen (2011), with its focus on actual exercises and demonstrations of power, would expect that if ever international law could consider the conduct of the State it would be to defend course of action where law reinforced the favored policy. If the State is somewhat less dominant or influential and in a ‘lower’ legal status, in the sense that its favored course of action would more simply be judged ‘unlawful’, realism would expect that law would become irrelevant to the policymaking process (Mattern, 2005). Realism would expect that... The researcher states argument that law was quite irrelevant to either American or British foreign policy, outside its ability to give explanation for foreign policy, seems to neglect the historical proof that suggests international law had a greater significant effect on British and American foreign policy conduct. The realist argument that international law was either an easy alibi for policy motives or lacking relevance, as regards to British policy, seems to be flawed. Historical documents indicate that legal concerns were a major component considered by both American and British legislators in the development and execution of foreign policy throughout the Suez crisis. Realist theory, according to Hansen, with its focus on actual exercises and demonstrations of power, would expect that if ever international law could consider the conduct of the State it would be to defend course of action where law reinforced the favored policy. If the State is somewhat less dominant or influenti al and in a ‘lower’ legal status, in the sense that its favored course of action would more simply be judged ‘unlawful’, realism would expect that law would become irrelevant to the policymaking process. Realism would expect that international law would become immaterial to a State where law and policy objectives conflict, and particularly in cases where the State is rivaling a quite stronger State and law is not an expression of ‘actual power’ as defined by realism.

Economic Essay Example | Topics and Well Written Essays - 500 words - 7

Economic - Essay Example This paper explores the reasons why China’s economy might grow more slowly than it has in the last three decades. High dependence on investment for growth rather than consumption is likely to hurt China’s economy in the future. In the view of many economists, China needs to reduce this overreliance and rebalance in order to enable consumption to take control of the economy. The gross domestic product (GDP) of the country is mainly driven by consumption rather than investment. The annual GDP of China shows high potential of slowing in the future irrespective of the implementation of reforms (Tian Para 1). According to Robin Bew, a London-based Economist Intelligence Unit managing director, the Chinese economic growth is likely to decline to 7.3% in 2014. The rate of economic growth will slow further to 5.9% in 2018 and to approximately 5% after the next ten years, according to the EIU (Tian Para 5). Taking a keen look at the economy of China, one cannot fail to see looming signs of future economic doom. Banks have invested heavily into green energy project creating numerous corporations, which have in turn catapult China to the spot light as the world biggest producer of solar panels. High investments in the manufacturing sector have begun to take a toll on the country’s economy with bankruptcy hitting most banks that investment heavily solar panel manufacturing. The booming property market is growing in such a way that it seems to have surpassed government control. When the boom is finally over, anyone can only pray that China has a soft landing. However, the Chinese private consumption still remains the lowest when compared to major economies of the world. Unfortunately, there have been minimal attempts by the government to implement reforms that could reverse this trend. The Chinese government has practically balked at any possible reform that could boost consumption. The Chinese government policy is more of its old

How does globalization affect the environment Essay

How does globalization affect the environment - Essay Example One area of human life that has experienced heavy issues due to globalization is the environment in which human beings live. Policy makers, environmentalist and other stakeholders have attacked globalization for impacting human environment in a negative manner. Body Disadvantages One of the main impacts of globalization is that globalization has led to increase in the spending ability of all individuals and have led to elevation in the consumption levels of human beings and this has impacted the ecological system in a negative manner. Increase in income level have made people demand for more goods and services and this has led to decrease in the natural resources that are offered by the environment. With the increase in demand for goods and services, there has been an increase in the transfer of natural resources from one region to another. Before globalization started spreading, people used to be dependent on their local manufacturers and service providers for goods and services. No w due to decrease in boundaries, people have started demanding for goods and services that are developed in foreign regions. To transfer goods and services, heavy amount of fuel is consumed which has led to degradation of the environment due to increase in pollution. The fuel used in transportation of goods has led to increase in the amount of fossil fuels burned to produce fuel. ... s waste is being dumped in oceans and this dumping process has ruined the underwater life and has led to increase in chemicals being deposited to oceans. For example: during the period of 2010, oil spill from the containers of British Petroleum ended up damaging the ocean in a very negative manner and this happens to be one of the several harmful effects of globalization on the environment (Cook, 2010, p.214). Increase in industrialization along with globalization has led to an increase in the amount of chemicals that are dumped into soil and due to this several plants as well as weeds have been produced. The waste that is toxic in nature and is dumped in soil has severally damaged plant life and had interfered with the natural way of growth of plants. Throughout the world heavy cut down of forests are taking place as wood obtained from forests is used in production of several goods such as furniture and paper. Due to this, carbon dioxide in the environment has increased and release of oxygen by plants has decreased. Similarly, cut down of mountainous regions have even been conducted to create new roads and for real estate purposes and this has long term negative impacts on human health. Plastic is being heavily used throughout that world for several purposes such as packaging and this plastic is not renewable in nature. Plastic is used in then discarded in form of waste which is negatively impacting the environment. Plastic bags tend to enter water lines as well as beaches and as plastic waste is burned, it result in emission of fumes that are toxic in nature and these fumes tend to impact the environment in a negative manner. According to Savedge, more than 100,000 marine animals experience death or are murdered by animals as they dump plastic bags in oceans and

Economic Essay Example | Topics and Well Written Essays - 500 words - 7

Economic - Essay Example This paper explores the reasons why China’s economy might grow more slowly than it has in the last three decades. High dependence on investment for growth rather than consumption is likely to hurt China’s economy in the future. In the view of many economists, China needs to reduce this overreliance and rebalance in order to enable consumption to take control of the economy. The gross domestic product (GDP) of the country is mainly driven by consumption rather than investment. The annual GDP of China shows high potential of slowing in the future irrespective of the implementation of reforms (Tian Para 1). According to Robin Bew, a London-based Economist Intelligence Unit managing director, the Chinese economic growth is likely to decline to 7.3% in 2014. The rate of economic growth will slow further to 5.9% in 2018 and to approximately 5% after the next ten years, according to the EIU (Tian Para 5). Taking a keen look at the economy of China, one cannot fail to see looming signs of future economic doom. Banks have invested heavily into green energy project creating numerous corporations, which have in turn catapult China to the spot light as the world biggest producer of solar panels. High investments in the manufacturing sector have begun to take a toll on the country’s economy with bankruptcy hitting most banks that investment heavily solar panel manufacturing. The booming property market is growing in such a way that it seems to have surpassed government control. When the boom is finally over, anyone can only pray that China has a soft landing. However, the Chinese private consumption still remains the lowest when compared to major economies of the world. Unfortunately, there have been minimal attempts by the government to implement reforms that could reverse this trend. The Chinese government has practically balked at any possible reform that could boost consumption. The Chinese government policy is more of its old

Ideal Non Profit Organzation Essay Example for Free

Ideal Non Profit Organzation Essay My ideal non-profit organization would encompass the idea of enabling people from anywhere to have access to a free world-class education. My mission is to empower young people around the world in developing countries with the education and training they need to build a life of prosperity and opportunity. I envision a world of opportunity, where educated minds and skillful hands work together to uplift the next generation, breaking the cycle of poverty. By empowering young people with education, we are able to unlock the potential of an entire generation. I believe education is the world’s most powerful tool in fighting global prosperity. This organization is structured through student lending programs. We are going to have available to you stories from different people all across the world. You have to pick a story that inspires you the most and you already are taking the first step in making a difference in their lives. Once you have found a student you want to support, the next step is to make a loan. Before distributing a loan to a student however, we will verify that the student has been accepted to an academic institution and that he or she has a record of strong academic performance. Each loan gives the student a chance to achieve their dreams while learning the skills they need to help their families and transform their communities. One-hundred percent of the loan goes directly to the student you want to support. Once a student receives your loan, the student can then go through school and acquire the necessary education for their dream career. After receiving the required education and graduating, your loan will be refunded fully by the student. Each student has an individual repayment schedule that is tailored to his or her needs. Every month, as a student makes repayments, we deposit the money into an account you would have created with our website. We would operate on contributions from organizations and people just like you. Your donations help this organization expand to new countries and build new programs all over the world so that we may reach more students. Your donation would be greatly appreciated to give a student in the developing world with the education they need to graduate beyond poverty. Our organization’s goal is to help 1,000,000 students in countries to earn their degrees by 2020. Your donation allows 100% of all loans to go directly to the students. We will use every donation and dollar we receive to its upmost greatest impact in benefiting the students. Teachers, nurses, accountants, engineers, these are the young people who will change the world. Only education can make it possible. .

The Heros Journey Formula

The Heros Journey Formula The Heros Journey is a formula theorised by Joseph Campbell appears in several stories throughout the history of films. The twelve steps within the Heros Journey hasnt aged with time as it has continued to exist within genres of Hollywood films. The two movies whose concepts will be discussed are Star Trek (2009) directed J.J. Abrams and The Lord of the Rings: The Fellowship of the Ring (2001) directed by Peter Jackson. These two movies follow the twelve concepts closely therefore making them perfect subjects to talk about. Most films that follow the Heros Journey contains the concept of The Ordinary World. This is the first stage of the of the Heros Journey and is where the hero usually lives. The Ordinary World reflects the environment, background, and ordinary life of the hero. Without this convention the audience would not be able to relate to the character and therefore struggle to understand the importance of the challenge that the Hero faces throughout the story. In the Sci-fi Adventure film Star Trek our hero James T. Kirk lives a life of wasted potential in Iowa, consistently getting into trouble, shown through a scene at the beginning of the film. The scene shows the younger James who has stolen his step-fathers antique car racing down an empty road with barren landscapes on either side. The scenery reflects his inner boredom, which is then interrupted by a police chase. From this scene we can already see the thrill and adventure seeking side of James who seems to be stuck in the dull environment of Iowa. All though this Ordinary World is located in a time period 200 years from now the audience is able to understand James T. Kirks wish to escape this barren lifestyle. Another scene from the Star Trek movie that shows Jamess delinquent behaviour is in the bar near the beginning of the film. Jamess introduces himself to a future companion Uhura before being interupted by four Star Fleet officers who believe he is bothering her, trying to shr ug them of James ends up getting into a fist fight with all four of them. Similarly, to the first scene the audience can see the the adrenaline fueled side of the main character. With this the audience can once again see the boredom with Jamess life as he seems to be a regular at the bar and drinks his wasting potential away. J.J. Abrams shows us this world to show us that James T. Kirk is tired of this Ordinary World so we can tell that he is longing for adventure, in particular filling his fathers shoes who was captain of the U.S.S Kelvin for 12 minutes and saved 800 lives. Evidently, The Lord of the Rings: The Fellowship of the Ring directed by Peter Jackson also follows the Heros Journey formula. At the beginning of the film we are introduced to Frodo Baggins, a hobbit who lives in Hobbiton, a peaceful and pleasant settlement located in the Shire. The audience is introduced to the Ordinary World of Frodo to show how comfortable life is there and reinforce the idea of a warm, welcoming environment that doesnt wish to be disturbed. Both of Frodos parents drowned in a boat accident when he was 12 and therefore he grew up with his uncle Bilbo Baggins whose history is abundant with adventure. Film techniques are extremely essential in order for the audience to recognize this cheerful environment. The first shot of the Shire we see is Frodo reading under a tree, other film techniques include the bright lighting as well as the sound where we hear birds chirping, these techniques make the audience recognize the peacefulness and harmony of this region. General ly, whilst following the Heros Journey formula there is some sort of stress involved in the main characters Ordinary World to further push them to begin their journey but in Frodos case there seems to be none as he seems to be comfortable and happy with the life he lives. We arent fully aware of Frodos desires to leave but we can see he has a curiosity for the wider world as shown through the scene where he asks Gandalf, a wise wizard What news of the outside world? Tell me everything. However, Frodo Baggins burden lies with the ring his uncle found in the caves of the Misty Mountains which contains a very dangerous and powerful force. Joseph Campbells theory plays a huge part in this opening scene as we see the Ordinary World through Frodos eyes and we see how difficult it will be for him to leave when he crosses the threshold and agrees to take the ring to the Elvish city of Rivendell. We can relate both films, Star Trek and Lord of the Rings: The Fellowship of the Ring through several points which describe the Joseph Campbells Ordinary World. Although the era of the films is completely different with one being set in the near future in 2233 and the other acting more as a myth from a mystical world thousands of years ago. First of all, James T. Kirk, our hero in Star Trek has had a parent die through the death of his father George Kirk. Similarly, in The Lord of the Rings both of Frodos parents died due to a boating accident. Also, we see in both films that both our heroes are comfortable with the world the live in. Of course both characters have different reasons why with James enjoying the routine of an intelligent young adult whilst being drunk, minor repeat offender and Frodo cherishing the peacefulness and harmony of his Shire. Another key convention from Joseph Campbells Heros Journey which appears in Star Trek and The Lord of the Rings: The Fellowship of the Ring is Crossing the Threshold. This is where the hero commits to leaving the Ordinary World and entering a new region or condition with different rules that they must oblige to. This convention tests the hero as they are leaving behind their Ordinary World which which in Star Trek and The Lord of the Rings is the main characters homes. Without this convention, the audience cannot understand that the hero is leaving the comfortable surroundings and entering an unfamiliar environment. In Star Trek, this convention stands out. Not only is James T. Kirk leaving his Ordinary World in Iowa and cross the threshold by joining Starfleet. First of all, we see several different shots of him riding his motor bike across the barren Iowa landscape before a huge Starfleet station appears in the background of these shots. Not only does this show audience the transition of what James is comfortable around to something that he is unfamiliar shown by the low angle close up shot on his face showing the expression of awe as he admires the sheer size of the Starfleet station. We still see him wear his black leather jacket and jeans, an appearance for trouble makers, a trait which continues exists throughout the film with his cheekiness. This tells the audience he is not giving up Iowa lightly for the opportunity to join Starfleet because if he had he would have most likely already been wearing a Starfleet uniform. Another crucial moment which shows his uneasiness at Crossing the Thre shold is when he boards the pod and bangs his head on a low clearance bar giving him pain. This moment clearly shows his unfamiliarity with this new journey he had just agreed to partake on and clearly shows the audience he is already uncomfortable with this new surrounding. This change further impacts the rest of the film as it is the beginning of the adventure he undergoes. Without this convention the audience would not be able to understand the change that further develops our hero James T. Kirk to become a reasonably responsible captain from a farm boy drunkard growing up in Iowa. Evidently, In The Lord of the Rings: The Fellowship of the Ring this convention stands out as well as it shows the beginning of the adventure that Frodo and his companions undertake. At first Frodo and Gandalf discover the danger and darkness of the ring the Bilbo Baggins found long ago in a Misty Mountain cave. They both agree that it must bee taken to Bree, a rather large settlement located between the outskirts of the Shire and the Elvish capital, Rivendell. Samwise Gamgee, a close friend of Frodo overhears Gandalfs and Frodos discussion about the evil powers of the ring and as soon as he blows his cover he is reluctantly forced into coming with Frodo. Crossing the Threshold at first doesnt seem to affect Frodo but more Sam as they walk through the peaceful landscape of the Shire where he stops all of a sudden in a wheat field and says This is it, if I take one more stepà ¢Ã¢â€š ¬Ã‚ ¦ Itll be the farthest away from home Ive ever been. For Sam this is a very important scene as it indicates the change that he undertakes leaving his peaceful and happy Ordinary World that he instantly cherishes at the particular moment. Frodo on the other hand, growing up listening to Bilbos stories about adventure is completely comfortable with this transition from leaving the Shire. Peter Jackson shows the audience this key scene as it allows them to relate to the discomfort of Sam as most of the audience have been in similar circumstances and have to leave their comfort zone behind them. This trick instantly draws the audience to furthermore like the sweet and happy hobbits who play throughout the Lord of the Rings trilogy.

Maddox :: essays research papers

I didn't think it was possible to be more unimpressed with Star Wars. Today, I stand corrected. If you were unfortunate enough to hear your stupid co-workers yammering on about Lucas' latest shit burger, you might have heard them saying something like "I didn't like the first two, but this one was good!" When I ask why, these people have trouble responding because it's hard to talk with George Lucas' flaccid penis in their collective mouths. Perhaps the question I should be asking is "why didn't you like the other two movies if you liked this one?" Nothing has changed. You have the same vacant-looking actors running around, aimlessly bumping into things, an army of stupid, sensitive robots, and dialogue clumsy enough to warrant putting a handicap sticker on George Lucas' car. To Lucas' credit, he was tacitly shamed into not giving Jar Jar any talking lines in this movie. With Jar Jar's character no longer speaking to annoy you, Lucas filled the void by giving every robot in the movie stupid toy noises. So instead of doing something cool like having the robots chase after screaming children, they bitch and moan and say things like "ow" when they get their prosthetic limbs chopped off. Even worse are the idiots who scarf down these sub-childish morsels of comedic relief, playing into Lucas' shallow theatrics so easily that you could sell these people hookers in a vagina storm. Before I go on, I have to address something that all you stupid Star Wars nerds are probably thinking right about now: "But Maddox, it's a movie made for kids, what do you expect?!" Even Lucas stated in an interview with the BBC that: "The movies are for children but [the fans] don't want to admit that." Oh really? It just so happens that this "children's movie" has a scene where a guy gets his hands chopped off, a graphic decapitation, the wanton slaughter of children (the highlight of any movie), and the coolest scene in any space action movie starring Ewan McGregor: Anakin getting his legs chopped off as his stumps catch fire while his face melts. Maddox :: essays research papers I didn't think it was possible to be more unimpressed with Star Wars. Today, I stand corrected. If you were unfortunate enough to hear your stupid co-workers yammering on about Lucas' latest shit burger, you might have heard them saying something like "I didn't like the first two, but this one was good!" When I ask why, these people have trouble responding because it's hard to talk with George Lucas' flaccid penis in their collective mouths. Perhaps the question I should be asking is "why didn't you like the other two movies if you liked this one?" Nothing has changed. You have the same vacant-looking actors running around, aimlessly bumping into things, an army of stupid, sensitive robots, and dialogue clumsy enough to warrant putting a handicap sticker on George Lucas' car. To Lucas' credit, he was tacitly shamed into not giving Jar Jar any talking lines in this movie. With Jar Jar's character no longer speaking to annoy you, Lucas filled the void by giving every robot in the movie stupid toy noises. So instead of doing something cool like having the robots chase after screaming children, they bitch and moan and say things like "ow" when they get their prosthetic limbs chopped off. Even worse are the idiots who scarf down these sub-childish morsels of comedic relief, playing into Lucas' shallow theatrics so easily that you could sell these people hookers in a vagina storm. Before I go on, I have to address something that all you stupid Star Wars nerds are probably thinking right about now: "But Maddox, it's a movie made for kids, what do you expect?!" Even Lucas stated in an interview with the BBC that: "The movies are for children but [the fans] don't want to admit that." Oh really? It just so happens that this "children's movie" has a scene where a guy gets his hands chopped off, a graphic decapitation, the wanton slaughter of children (the highlight of any movie), and the coolest scene in any space action movie starring Ewan McGregor: Anakin getting his legs chopped off as his stumps catch fire while his face melts.

Types of Learning Disabilities Essay -- essays papers

Types of Learning Disabilities There are many types of learning disabilities that can hinder a child’s scholastic performance. These include: dyscalculia; dysgraphia; dysphasia; auditory, memory, and processing disability; and dyslexia. Dyslexia is when a person has difficulty translating language to thought or thought to language. This person would have problems with expressive and/or receptive oral and written language; you would see trouble with reading, spelling, writing, speaking, listening, and mathematics. If someone was trouble with arithmetic or solving problems, you might suspect they have dyscalculia. A person with this disability has much difficulty solving basic math problems. A writing disorder called dysgraphia causes a person to have difficulty forming letters or writing in a defined space. Most of the time their handwriting is illegible. Dyspraxia interferes with a person’s ability to make controlled and/or coordinated physical reaction to a situation; their reactions may be inappropriate to the situation. Auditory, memory, and processing disabilities cause problems with a person’s ability to remember words or sounds. He or she may experience retrieval failure when trying to remember simple words or sounds; this may be because his or her brain failed to understand the language correctly (Brickley). Even though these disabilities hinder a person’s ability to learn at the same speed as his or her peers, a teacher can accommodate the needs of a person with LD. A person with LD is not stupid, he or she just learns differently. Teaching Strategies Most students diagnosed with a learning disability have an Individualized Education Program (IEP). An IEP is a document that had ... ...rent Observation.† Learning Disabilities Online. 7 May 2004 . Male, Mary (2003). Technology for Inclusion: Meeting the Special Needs of All Students. Boston: Allyn and Bacon. National Information Center for Children and Youth with Disabilities (1993). â€Å"General Information About Learning Disabilities.† NICHCY. New Rochelle, N.Y. City School District. Learning Disability: A Book of Resources for the Classroom Teacher. New Rochelle: The Schools. Thurlow, Martha, and James Ysseldyke (2002). Including Students with Disabilities in Assessments. Washington, D.C.: National Educations Association. Wood, Judy W (2002). Adapting Instruction to Accommodate Students in Inclusive Settings. Upper Saddle River: Merrill.

Abuse Assessment screen Essay

Given Ms. Li’s ethnicity, she might appear reserved, avoid eye contact, stoic, and will not ask many questions. Her willingness to answer and ask questions may differ if she is second or third generation in America. I would be mindful of her personal space, reassure her privacy, and use motivational interviewing to obtain vital information. I would avoid complicated terminology and use language according to her education level. I would also be very careful of any signs and symptoms of possible suicide ideation and remind her that whatever happened is not her fault. There might also be a tendency to give yes or no replies. It is best to ask open ended questions. The Abuse Assessment Screen (AAS) â€Å"is a multiple-item questionnaire that asks about past and current emotional, sexual, and physical abuse, both prior to and during pregnancy. The questions assess the severity and frequency of injury and abuse. The form is included in all medical charts prepared for new prenatal care patients at their first visit to a clinic or emergency room† (National Institute of Justice, 2014). If abuse is discovered, the nurse must ensure patient safety (remove any items that may cause harm, complete diagnostic tests PRN, and provide a safe milieu), document well, report to authorities, refer patient to a counselor for further psychiatric evaluation, and work with interdisciplinary staff to ensure patient has a safe place to be discharged to (i.e. women’s domestic abuse shelter), has access to support groups, and other needs she might have if she cannot return home. If the patient refuses to leave the abuser, the only thing left to do is to provide education regarding how to identify the abusers red flags, identify safe areas of the house, and create a code word that can be  used as a signal to others that she is in danger (Help Guide, 2014). We can also provide resources (crisis hotline, women shelter locations, support groups, legal aid, etc.), and create an emergency plan. The emergency plan would consist of having an escape route, emergency phone and contacts, gas in a vehicle that is not in a blocked location, emergency cash, packed clothing and essentials, hidden spare keys, and practice escaping safely (Help Guide, 2014). References: National Institute of Justice (2014). The Abuse Assessment. Program Profile. Retrieved from crimessolutions.gov Help Guide (2014). Help for Abused and Battered Women. Retrieved from http://www.helpguide.org/articles/abuse/help-for-abused-and-battered-women.htm

The Evolution of Indian Accounting Standards: Its History and Current Status with Regard to International Financial Reporting Standards

1. Introduction Propelled by globalization, world attention today is centered on two emerging market economies, India and China. China's managed liberalization has allowed it to achieve more rapid growth and has attracted a larger portion of direct foreign investment. India, with its messy democracy and nod to individualism in recent times promises a more exciting market environment with greater potential for future growth. The liberalization of the Indian economy since 1991 has exposed Indian firms to foreign competition and foreign investment. As a result, the information needs required by both managers and investors have changed. A first step in this process is the demand for transparency in the financial reporting. This transparency is rapidly occurring in India as the country catapults into becoming a major economic power propelled on by the combined forces of the technological revolution, the opening up of its borders and the privatization of many infrastructure industries such as transportation and communication. This paper addresses the adoption and applicability of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS), issued by the International Accounting Standards Board (IASB) to India. 3 Specifically, the paper highlights some major areas where the country lacked harmonization with IAS in 1993 and the rapid congruence with IAS in the decade that followed. The attempt to achieve congruence with IAS appears to be more a by-product of the country's rapid economic growth rather than its catalyst. However, continued growth and the attraction of foreign capital to domestic ventures will depend on the transparency of the financial dealings. The Institute of the Chartered Accountants of India, (ICAI), India's standard setting body, is increasingly attempting to provide this transparency by revisions and additions to accounting standards, and by Exposure Drafts which aim to bring India more in line with International Financial Reporting Standards. The focus of this paper is on the evolution of these Indian Accounting Standards. 2. Literature review In order to effectively review the literature with regards to harmonization of accounting standards in general, it is deemed appropriate to first examine the International Accounting Standards Board's (IASB) position, reasons for harmonization, and recent efforts towards this goal. Epstein and Mirza (1997) define the IASB's goals as first, to promote the acceptance of proposed accounting standards across the world; and second, to continue improvement in the harmonization of accounting standards, regulations, and procedures. As of 1990, sixteen countries had achieved 100% conformance with the thirty IAS that existed at the time, and seven developing countries such as Pakistan and Malaysia had adopted IAS fully as their own national standards (Gernon, Purvis, & Diamond, 1990). As of October 2007, a total of seventy-three countries have made IFRS a requirement for reporting for domestic listed companies. Despite this seemingly widespread acceptance, some research suspects the irrelevance or inapplicability of common standards in certain national environments ([Larson and Kenny, 1996], [Larson and Kenny, 1995, Summer] and [Fechner and Kilgore, 1994]). Based on their research, Larson and Kenny (1996) conclude that the adoption of IAS depend on a country's economic development theory, and its proposed level of adoption of the IAS. They also find no support for the hypothesis that there is a positive correlation between adoption of IAS and level of economic growth, and between adoption of IAS and level of equity market development (Larson & Kenny, 1995). In a panel discussion of policy setters concerning harmonization of accounting standards in 1990, several panel members noted that harmonization of accounting standards may not be appropriate or cost effective. They suggested large, multinational companies around the globe had the abilities and the funds to cope with lack of harmonization. As a result, they perceived a lack of incentive for preparers and users to harmonize accounting standards (Gernon et al. , 1990). The largest obstacle hindering the harmonization of accounting standards is national culture, especially in developing countries. Riahi-Belkaoui (1995) researched the required accounting standards across thirty-three national stock exchanges and found that accounting disclosure is significantly affected by the cultural dimensions of power distance, individualism, and uncertainty avoidance studied by Geert Hofstede. In particular, Riahi-Belkaoui (1995) found that in â€Å"societies in which people accept a hierarchical order in which everyone occupies a place that needs no justification†¦Ã¢â‚¬  people are â€Å"expected to take care of themselves and their immediate families only†¦. As a result, these societies are â€Å"tolerant of ambiguity and have strong conditions for extended disclosure requirements of stock exchanges† (p. 124). Hence, disclosure requirements of stock exchanges of certain developing nations were more extensive than that nation's general financial reporting standards. This is a major point in the case of India, whose stock exchange, for example, required a statement of c ash flows long before its general standard – setting body did in 2000. Also, since 2002, consolidated financial statements have been required by the Securities Exchange Board of India, while the Accounting Standards Board (ASB) of the Institute of Chartered Accountants of India (ICAI) only provides some loose guidelines to date (Deloitte, 2007). Along this same vein, other researchers suggest the influence of many external factors on the development of accounting standards such as cultural factors, the external environment, and the institutional structure ([Fechner and Kilgore, 1994] and [Doupnik and Salter, 1995]). According to this research, these varying effects on accounting standard – setting are significant, and along with varying legal systems, are found to be major determinants which cause conflict in setting accounting standards (Doupnik & Salter, 1995). Fechner and Kilgore (1994) have proposed a modified general framework to assess the extent to which economic factors, cultural factors, and the accounting subculture (uniformity, professionalism, conservatism, and secrecy), directly or indirectly affect accounting practice. In spite of opinions, conflicts and hindrances to the contrary, there is abundant support in favor of international accounting harmonization and for the adoption of IAS in the literature ([Epstein and Mirza, 1997], [Graham and Wang, 1995], [Wyatt, 1992, Spring] and [Gernon et al. , 1990]). For example, Gernon et al. (1990) point out that the benefits of harmonization range from better decision making within a firm with respect to asset allocation, to improving the efficiency of capital markets, and increasing competitiveness among firms within and across national boundaries irrespective of a country's stage of development. Complementing this argument, Riahi-Belkaoui (1994), notes that accounting standard harmonization is crucial to a developing country which needs outside capital or foreign loans as potential investors and creditors often rely on these financial statements in making decisions such as allocation of capital. Furthermore, he points out that harmonization is often mistaken for â€Å"complete standardization† (1994) whereas harmonization recognizes the specific needs of each country. Therefore, he suggests the first step in harmonization should be to recognize certain country – specific issues, and to reconcile them with the objectives of other countries. The second step should be then to â€Å"correct or eliminate some of these barriers in order to achieve an acceptable degree of harmonization. † As a starting point, the evolution of the Indian accounting system is investigated and the various domestic influences, such as economic, political, legal, socio-cultural and academic factors, are considered along with international influences that may have had an impact. Secondly, the bare essentials of the Indian accounting system are juxtaposed with the international standards and a compare and contrast approach is adopted for the purpose of analysis. Thirdly, the major differences with respect to accounting treatment – statutory requirements for certain items and altogether absence of these requirements for other items – are highlighted, along with the degree of disclosure of information in financial reports. Finally, an attempt is made to identify various causes and effects of such differences and variations. 3. The historical development of Indian accounting standards The evolution of India's present day accounting system can be traced back to as early as the sixteenth century with India's trade links to Europe and central Asia through the historic silk route. The subsequent entry of the East India Company had widespread influence on Indian trade and commerce, and soon the economy was virtually taken over by the company's owners. The British government, realizing immense potential by way of business opportunities, natural resources and manpower, decided to colonize India by taking over the East India Company. The British Raj (rule) explains the almost identical pattern of accounting and financial reporting practices between India and England (Marston, 1986). However, since 1947, when India regained independence, some changes have taken place to accommodate the special needs of the Indian economy. Indian accounting practices reflect its diversity as India has eighteen official languages and scores of dialects spread over twenty – eight states and seven union territories. Each state has its own distinct culture and general trade practices. Furthermore, the accounting practices of the unorganized rural/agricultural sector and the small-scale–urban–industrial sector vary considerably from one region to another. The establishment of a certain uniformity in the accounting and trade practices for these sectors is, therefore, nearly impossible. Moreover, a large number of businesses are controlled by tightly knit conservative families and the management of such businesses is usually very reluctant to disclose any financial information for reasons of privacy and fear of competitors. 4 A vast majority of the Indian population lives in the rural area, with very low levels of education and economic development. The primary source of income for this majority is through agriculture, although virtually no agricultural accounting system exists. Due to the linguistic and intra-cultural differences, it is also not possible to bring about a standardization in rural accounting practices. Changes to this scenario began to occur with the introduction of the Panchayati system or the grass roots level of administration by the late Prime Minister, Rajiv Gandhi. This program empowers the Village Chief with political and financial administration within the boundaries of the Indian Constitution, and has been fairly successful in that it has made a substantial dent on the existing sluggishness in the underground economy. In sharp contrast, India is one of the world's largest industrial nations in the world, a military superpower in its own right, and a world leader in space research and satellite technology. A jolt to the Indian economy occurred in 1991, when India strained for foreign reserves and pressure from the International Monetary Fund, (IMF) introduced major changes in economic policy. The net result was a substantial reduction in government interference and in taxes on the business sector, long favored by then Finance Minister (now Prime Minister) Manmohan Singh. Markets were opened up to foreign collaboration and investment. Segments of the public sector were privatized (Anderson & Lanen, 1999). As a result, India has emerged as a major player in exporting software technology, industrial and consumer goods, and financial services through a large number of multinational corporations. The presence of such global conglomerates also means increased interaction with international organizations such as the World Bank, International Monetary Fund, United Nations, and the Organization for Economic Cooperation and Development, just to name a few. However, the public sector still continues to play a major role in the Indian economy since all industries that are relevant to national defense and security are owned by the Indian government and account for a major portion of the nation's industrial economy. The accounting practices of this public sector, along with that of the organized private sector, fall into the realm of The Companies Act, 1956, and are similar in many respects to International Accounting Standards. The involvement of international institutions and businesses in financial matters makes it even more imperative that the Indian accounting system be compatible with its international counterpart. The Indian accounting system, which is based on the Companies Act of 1956, is basically a copy from its counterpart in the U. K. The Act has been amended several times to suit Indian conditions. More notable amongst the amendments are the ones in 1965 and 1969, which introduced regulations relating to maintenance of cost accounts and requirements for a cost audit. Also relevant are the two notifications issued in 1971 and 1973, which extended disclosure rules considerably (Marston, 1986). Research efforts at several Indian universities and other organizations have been commendable and have exerted influence on the accounting system in that they have focused on the changing needs of accounting with respect to the rapidly changing economic and technological environment. Such organizations include: the Indian Council of Social Science Research, which organizes research surveys in the areas of accounting and financial management; the Indian Accounting Association, which has made significant contributions through independent accounting research; and the Institute of the Chartered Accountants of India, (ICAI), which promulgates accounting standards for use by Indian companies. 5 Other international bodies, of which India is an active member, have also contributed towards bringing the Indian accounting system to par with International Accounting Standards. Examples of such bodies are: the Confederation of Asian and Pacific Accountants; and the Ad hoc Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (Marston, 1986). In addition, the Financial Stability Forum organized by Finance Ministers and Central Bank Governors of the G7 has helped to promote standards for global best practices (Echeverri-Gent, 2001). As a result of all these forces, an amendment to the Companies Act was enacted in October 1998 which established a new National Advisory Committee on Accounting Standards (Deloitte, 2007). However, cultural and political dimensions continue to influence India's accounting practices. 4. Comparative analysis of the international accounting standards and the accounting standards and practices of India Our analysis of the differences in International Accounting Standards (IAS) and the accounting standards and practices of India is presented in this section. Gernon et al. (1990) note six ways of evaluating national standards in conjunction with the IAS, which they extracted from an IASC survey entitled Survey of the Use and Application of IAS 1988. The six categories are as follows: 1. IAS adopted as national standard, 2. IAS used as the basis for a national requirement, 3. National requirements conform ‘in all material respects, with IAS’, 4. National practice ‘generally conforms with IAS’, 5. National requirements do ‘not conform with IAS’, and 6. National practice does ‘not generally conform with IAS’. Differences between accounting standards issued in India and accounting standards issued by the IASB fall under items five and six – either national requirements do not conform, or national practice does not conform. Using these criteria, Gernon et al. (1990) found India's conformity index with IAS to be 56%, in the decade before the 90s. It was the fifth lowest among the countries represented. Since Gernon et al. ‘s study in 1990, the IASB revised many of its standards, which became effective in 1995 (Epstein & Mirza, 1997). This â€Å"Comparability/Improvements Project† attempted to narrow the alternatives available to adopting countries. 6 Ten IAS were revised under this project and are included in IAS 1997: Interpretation and Application of IAS 1997. The standards affected include: inventories; errors and changes; research and development; construction contracts; property, plant and equipment; revenue recognition; retirement benefits; foreign exchange rates; business combinations; and borrowing costs (Epstein & Mirza, 1997). Our research and analysis of IAS includes these revisions. For purposes of our research, accounting standards used in India were extracted from the International Accounting Summaries of 1993 (Coopers & Lybrand (International), 1993) and from the Accounting Standards Updates by Jurisdiction (Deloitte, 2007). This includes accounting standards and guidance notes issued by the Institute of Chartered Accountants of India (ICAI) and the Companies Act of 1956. The ICAI had issued twelve standards as of 1993, seven of which were mandatory. These 12 standards are contrasted against the IAS. 7 Appearing in descending order of IAS, the major differences in accounting standards are outlined below according to the same format used by Graham and Wang (1995). 4. 1. IAS 2 – Inventories Based upon the Comparability / Improvements Project, the base stock method for costing of inventories is now prohibited, while the last-in, first-out (LIFO) method, has been reduced to an â€Å"allowed alternative† (Epstein and Mirza, p. 11). The Indian Accounting Standard, AS 2, revised in 1999, is generally in line with the IAS now with FIFO being the popular method among public limited companies. However, there are many firms still using the LIFO method, which is the allowed alternative under IAS, (Shankaraiah and Rao). This practice contrasts with the earlier period when under accounting standards issued by the ICAI, the base stock method could be used in â€Å"exceptional circumstances†, and the LIFO method was normally accepted (Coopers & Lybrand (International), 1993). Yet the fact that different procedures are still allowed make it difficult to compare performances across firms. 4. 2. IAS 7 – Cash flow statements Epstein and Mirza (1997) note that national and international accounting standard setters view the statement of cash flows as a â€Å"necessary component of complete financial reporting†. Thus, the statement of cash flows is a required component of a set of financial statements to be prepared under IAS. Under standards issued by the ICAI, AS 3, revised in 1997, either a funds flow statement or a statement of cash flows is acceptable. In practice, the majority of firms provide a funds flow statement with their annual reports. This is a significant change from the earlier period when the statement of changes in financial position (funds flow statement) was recommended but was not common practice (Coopers & Lybrand (International), 1993). However, under Clause 32 of the listing agreements for stock exchanges, a cash flow statement in similar conformance with the corresponding IAS was required for Indian companies at the time. An example could be found in the1995-6 Annual Report of Tata Iron & Steel, now Tata Steel (Tata Iron & Steel, 1996). 4. 3. IAS 8 – Net profit or loss for period, fundamental errors and changes in accounting policies Effective in 1995, IAS 8 allows as an alternative, inclusion the effects of errors in current period income, while the ICAI standards (AS 5) permit this approach as the only accounting treatment. However, AS 5 requires only the disclosure of prior period items but not its effect on current income (Shankaraiah and Rao). AS 5 was revised in 1997 and an exposure draft was issued in 2001 proposing limited revisions. 4. 4. IAS 11 – Construction contracts Based upon the IASB's Comparability/Improvements Project, the percentage-of-completion method for accounting for construction contracts is required, and the completed contract method is no longer allowed. The ICAI standard, AS 7, revised in 2002, allows for both the percentage-of-completion method and completed contract method but recommends the percentage-of-completion method if a reliable estimate of the outcome is possible. Also, under the umbrella of construction contracts is IAS 23 – Borrowing Costs. Under IAS, interest incurred on a construction contract should be expensed. This is the benchmark treatment. Capitalization of interest costs is an allowed alternative. The ICAI standards, AS 16, allow capitalization of interest if it is incurred during the period of construction. 4. 5. IAS 12 – Accounting for taxes on income IAS 12 permits the use of the tax deferral method or the tax liability method, in accounting for income taxes. The ICAI permits use of the tax payable method or the tax liability method. Also, the IAS prescribe a three year reversal period before timing differences can be excluded, while under tax laws in India the reversal period is five years. Also, under tax laws in India, a tax loss is permitted to be carried forward for eight years, while IAS 12 does not specifically prescribe a time period. 4. 6. IAS 14 – Reporting financial information by segment IAS 14 requires disclosure of segmental information if the firm has public subsidiaries, or if national standards require such treatment. AS 17, issued in 2000, is broadly in line with IAS 14. No such requirement existed earlier, but there were extensive disclosure requirements when reporting by product. As of October 2007, IAS 14 has been superseded by IFRS 8 – Operating segments. 4. 7. IAS 16 – Property, plant and equipment Under the Comparability/Improvements Project, IAS 16 now suggests historical cost as the benchmark in valuing property, plant and equipment. Revaluation is the allowed alternative. Under the ICAI's standards, AS 10, the appraisal method is preferred, and the most common in practice. 4. 8. IAS 17 – Accounting for leases Accounting standards issued by the ICAI did not include leases in 1993. In practice, no distinction was made between financial and operating leases. Under IAS 17, provisions for accounting for leases include both capital and operating leases. Accounting standards for leases were issued by ICAI in 2001, AS 19. These standards are broadly in line with IAS. 4. 9. IAS 19 – Retirement benefit cost IAS 19 requires actuarial valuations to be allocated to income on a systematic basis. Also, new under the Comparability / Improvements Project the accrued benefit valuation method is the benchmark in accounting for pensions, and the projected benefit method is the allowed alternative. Standards issued in India, AS 15, had no language concerning valuation methods, and no specific reference on how to account for actuarial valuations. However, the standards that were revised in 2005 and became effective in 2006, require that enterprises â€Å"actuarially determine and provide for such liability based on the ‘Projected Unit Credit Method’†(Deloitte, 2007). 4. 10. IAS 21 – The effects of changes in foreign exchange rate Since accounting standards issued by the ICAI do not require consolidation, the effect of changes in foreign exchange rates are reflected in the financial statements of the foreign branches of the â€Å"parent† company. The benchmark under IAS 21 is to recognize the effect of fluctuations in exchange rates as differences in income or expense in the period incurred. The allowed alternative is to include the difference in the carrying value of the related asset. Under the ICAI's standards, revised in 1994 and 2000, exchange rate differences are accounted for in the carrying value of the asset only for fixed assets. For all other accounts, differences are recognized as income or expense in the period incurred. For foreign entities not integral to operations, the IAS prescribe accounting for all assets and liabilities at the closing rate. Assuming foreign branches outside of India to be non-integral, non-monetary items are accounted for at the rate prevalent on the date of transaction under India's accounting standards. Clearly, the issue of accounting for changes in foreign exchange rates is in a state of flux in India, and a hotly debated item, as the rupee continues to strengthen. It has moved upwards relative to the dollar by 15% since 2004 with most of it occurring in the period 2006–2007. 4. 11. IAS 22 (superseded by IFRS 3) – Business combinations The Companies Act of India had no requirement for consolidation until April 2001. In turn, there was no requirement to write off goodwill, or to use the equity method. Subsidiaries normally accounted for in consolidation were accounted for as investments. AS 21 requires a parent company preparing financial statements to provide financial information about the economic activities, resources, obligations and results of its group. It is not mandatory to prepare consolidated financial statements. However, the Securities Exchange Board requires listed companies to prepare consolidated statements as of 2002. 4. 12. IAS 24 – Related party disclosure Although there was no prescribed accounting treatment by the ICAI or the Companies Act concerning related party transactions or disclosures, the Act did specifically define related parties. AS 18, issued in 2000, is now broadly in line with IAS 24. 4. 13. IAS 31 – Financial reporting of interests in joint ventures Accounting standards issued by ICAI had no standard concerning the different forms of joint ventures until 2002. Jointly controlled entities were accounted for as long term investments. AS 27, reporting of interests in Joint Ventures lays out principles and procedures for accounting for Joint Ventures for both venture partners and investors. The standards still differ from IAS. In accounting for jointly controlled entities, IAS 31 prescribes proportionate consolidation as the benchmark; and the equity method as the allowed alternative. The above analysis indicates that there are many critical issues that need to be dealt with by India's standard setting body, the ICAI. An important consideration in analyzing the differences between IAS and standards issued in India is the absence of mandatory requirements for consolidated financial statements. Fischer, Taylor, and Leer (1993) suggest that the presentation of consolidated financial statements is of great importance to the parent company's stockholders. Firms in India account for their subsidiaries as investments under the cost method of accounting for investments. This is perhaps a grave misinterpretation of the parent company's economic substance. The use of the cost method in accounting for subsidiaries in contrast to consolidation accounting represents the legal form of the companies, but does not represent the more important economic substance. In addition, the lack of consolidated financial statements in a developing country such as India impedes the progress towards comparability of multinational financial statements. Many large Indian companies have numerous subsidiary companies whose selected financial figures are presented separately in the annual reports as opposed to being consolidated with the â€Å"parent† companies. This makes it increasingly difficult for potential investors and financial analysts worldwide to make knowledgeable decisions. As recent as March 2007, the Press Trust of India quoted the ICAI president, Sunil H. Talati, as saying that Indian accountants face problems in accounting for mergers and acquisitions. However, as Indian companies opt to get listed on exchanges at home, the Securities Exchange Board of India requires consolidated financial statements. 5. Conclusions In recent years, India, one of the fastest growing economies has captured the attention of investors worldwide. Since the early nineties, following the opening up of the economy with more liberal policies, technical and financial collaborations have increased multifold and so has foreign direct investment and portfolio investment (Anderson & Lanen, 1999). Nevertheless, certain archaic accounting practices still continue. In their study on managerial accounting practices in India, Anderson and Lanen, 1999 S. W. Anderson and W. N. Lanen, Economic transition, strategy and the evolution of management accounting practices: The case of India, Accounting, Organizations and Society 24 (1999), pp. 379–412. Abstract | PDF (297 K) | View Record in Scopus | Cited By in Scopus (21)Anderson and Lanen (1999) report little involvement by investors and owners in the development of strategy which still is to a large extent controlled by the government. The Company's Act restricts â€Å"takeovers† and blocks transactions that the government may view as prejudicial to the interests of the company or the public. It is not surprising therefore to find that financial accounting practices mirror this policy by the lack of consolidation of parent and subsidiary financial statements, a major divergence from the IAS. Fischer et al. (1993) note that â€Å"stockholders are interested in the total financial position of the corporation, regardless of how diversified the operations have become† (p. 64). They also report that unconsolidated subsidiaries are very rare in businesses today. The push for changes in accounting practices appears to come from the equity markets. Change has come more rapidly to the equity markets because reform in these markets â€Å"have not aroused as much political opposition† (Echeverri-Gent, 2001). However the banking and business sectors are still steeped in tradition and political agendas of national and state parties affect their evolution. Besides, it is also important to consider the strong cultural element present in India. This could impede the process somewhat even though over the last few years many Indian standards have sought conformance with the International Accounting Standards (Narayanaswamy, 1992). Nevertheless, in March 2007, the Press Trust of India reported that India had adopted only 21 IAS in comparison to the 47 IAS adopted by several developed countries. Press Trust of India, 2007). In July 2007, the council of the ICAI announced a plan to converge the Indian Accounting Standards with the International Financial Reporting Standards (formerly IAS). However, it retained the stipulation that any modifications will still have to reflect â€Å"Indian conditions. † (Deloitte, 2007). The new standards will be effective on or after April 1, 2011. Our study of the Indian accounting system in conjunction with the International Accounting Standards indicates the importance of developing comparable financial statements in emerging economies with those of the developed world. In India, the political and social impediments need to be tackled in order to improve comparability for financial statement users. On the Business Competitiveness Index, India is ranked 48th among industrial countries. By conforming to international standards, India would be taking the necessary steps to improve its competitive position in world markets. References Anderson and Lanen, 1999 S. W. Anderson and W. N. Lanen, Economic transition, strategy and the evolution of management accounting practices: The case of India, Accounting, Organizations and Society 24 (1999), pp. 79–412. Abstract | PDF (297 K) | View Record in Scopus | Cited By in Scopus (21) Coopers and Lybrand (International), 1993 Coopers and Lybrand (International), International accounting summaries, John Wiley & Sons, Inc. , New York, NY (1993). Deloitte, 2007 Deloitte, Accounting standards updates by jurisdiction (2007). Doupnik and Salter, 1995 Timothy S. Doupnik and Stephen B. 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