Tsutomu Miyazaki, The inside out Essay Example | Topics and Well Written Essays - 2000 words

Tsutomu Miyazaki, The inside out - Essay Example when the real killer was apprehended in 1989, the killers true gender was male, he was a well mannered photo shop employee, and his name was Tsutomu Miyazaki. Upon his arrest, police and investigators confiscated thousand video cassettes that contain horror films and animation, one of which was a footage of one of his murders. His many pornographic comic books about young girls and pedophilia were likewise discovered (Whiteperil.com, 2006). But even the most hardened and sensationalized criminal must have had their own humble beginnings, and this goes true for Tsutomu Miyazaki. My stand on this issue is that Tsutomu Miyazaki was delusional and a paranoid Schizophrenia. Before going any further about the state of his mental health, a brief outline of his life and personality must be appraised objectively. Born in August 21, 1962, Miyazaki was premature at birth. His inborn deformity consists of gnarled hands that are permanently fused to his wrists. In order to rotate or use his hands, he needs to move his entire forearm. During his elementary and high school days, Tsutomu Miyazaki was considered an outcast and he often keeps to himself. In the beginning, he was a star student but probably because of his disfiguration, was constantly ridiculed and mostly keeps to himself. Hence, he not only lost the ability to properly socialize but likewise lost self-esteem in the process and his grades plummeted as well. Unfortunately , due to the low grades, he was not admitted at his desired university where he planned to study English and become a teacher. As an alternative, he went to a local college where he took up studies in order to become a photo-technician. In the exploration of his mental health a number of written articles and studies were brought forth to analyze how one human being could actually commit murder without though or conscience. According to an article by Leo Lewis (2008) of the Jiji Press in Tokyo, Miyazaki was a ravenous sexual marauder who

Money Today Essay Example for Free

Money Today Essay Money today seems to be the most important thing in peoples lives, examples of this are shown in Paper by Catherine Lim; which tells the story of Tay Soon and his wife, and their general obsession with owning their own dream house. Another story that helps to prove this point is The Winner by Barbara Kimenye which centers itself around an elderly gentleman named Pius who is forced to deal with the acquisition of a large sum of money. While the two stories contain characters, which hold different values they both hold a similar ironic ending, and both stories prove that money changes peoples lives. Although both stories help to prove that money indeed does change peoples lives; both Paper and The Winner do it through characters that hold completely different values. For example in Paper Tay Soon is obsessed with his money. Even after he had made enough to buy his dream house he refused to sell his stocks because he wanted more. Whereas in The Winner Pius doesnt really care when he is informed that the original amount he had won had to be split between 300 people. Tay Soon was also very vocal about the actions of his mother and how it appalled him when she refused to try the stock market. I was kind enough to offer to help her make money. But since shes so nasty and ungrateful, well leave her alone. Pg 77 This proves that Tay Soon is a take charge kind of guy. This is further proved by his actions, as he buys and sells all his stocks himself and waits in the brokers office for the latest stock tips. However Pius who similarly is discontent at first with Cousin Sarah passively says nothing to her about it and keeps his discontent to himself, showing that he doesnt really like to take charge of his situations. This is further proven by how easily he is influenced by his best friend Salongo, for instance when Pius is being interviewed by the radio reporter and Salongo keeps telling Pius to say nothing and sure enough Pius says nothing. This all shows that the  difference in character values does not affect the similarity in the theme. While the two stories may be separated by a difference in character values, they are similar in irony. Both stories posses similar ironic endings in which both endings turn out differently then foreseen by the main characters in both stories, thus changing their lives. In Paper Tay Soon expected to make millions playing the stock market and buy his dream house, however in the end he lost all his money, which led to his death; and to further the irony Tay Soon was buried in a model dream house made of paper, the very thing that caused his death. In The Winner the main irony came from the fact that at the beginning of the story Pius thought Cousin Sarah was annoying and wanted to get rid of her. Pius listened to her confident aplomb with growing horror, whilst Salongo frantically nudged him and whispered There what did I tell you? That womens a stickler. Pg 78 However in the end it was proved that Cousin Sarah was the only one who would stick by him when everyone found out there was no money then originally thought and Pius and Cousin Sarah end up getting married. So as you can see money does seem to be the only thing on peoples minds these days. For example look at the growing number of lawsuits and reality based game shows. They just show that people will do anything for a quick buck these days, further proving that money changes peoples lives.

Monitoring Risk in Project Management

Monitoring Risk in Project Management Risk identification and analysis lies in the hands of the owner who is the first participant in any type of project. When they are identified earlier, then there is a plan on how to manage them. If this task is to be given to any other personnel, then he/she should have the skills to interpret those risks. Although the owner may fail to identify all the risks, then there should be an integrated project team who will assisting this. Any plan that is designed for the project should have the risk identification part. In a certain flower farm, the owner saw it appropriate to test a certain variety of flower and see how it would perform in the ecological zone he was in. Before doing anything else, he contacted each and every employee to tell them about his idea. Most of them were very willing to help in anything they could. One of the ways he started doing is to group we as employees into groups that would work as a team to achieve this. He could also call upon some of us in a face-to-face interaction and this improved on trust of all of us. He could also contact specialists in the sector in question, not because we could not do it by ourselves but because he wanted a variable number if ideas. Team members also needed to play their roles effectively. They needed to actively involve themselves by giving ideas and nobody was permitted to criticize. On the same note, each of the identified risk would be recorded whether relevant or not. All this would help to identify all the risks possible with the help of missions, strategies and goals of the project, cost estimate, procurement, and execution and financing plan, projects Environmental Impact Assessment among others. This process was repeated several times before the outcomes were realized. We as teams then took the challenge to rank these identified risks in the order in which they could be severe. The lowest rank held those risks that were less severe and we categorized them as negligible. Marginal, critical and catastrophic were among the more severe. This ranking was based on value in other words number of dollars and indicated that there will be minimal environment damage. On top of this was the marginal risks where we indicated that there will be imitable environmental damage and that there will be restoration activities that will take place. On and on until we got to the catastrophic ones where we showed that there would be irreversible environmental damage and that the business would be closed. We went ahead and ranked them on the basis of likelihood where we ranked them as certain, likely, possible, unlikely or rare. The rare ones were those that were unlikely to occur although they were possible. The unlikely are those that could reasonably expected to occur. Those that are possible are those that will occur severally while the likely will occur frequently. The certain ones are those that will continually be experienced. Monitoring the risks was also the mandate of the teams. We had identify all new risks and take action in managing them. We also examined and documented the effectiveness of risks responses. We also could measure the technical performance of the risks. Before all this, we could first evaluate the risks whether all our assumptions were still valid, whether the risks have changed from the prior state, whether the proper measures for are being followed or whether they needed to be modified in line with the aim of the project. On top of all this, the owner had an idea of purchasing a new car that he would use to convey the flowers when they will be ready to the market. What motivated him was that he had enough money to purchase it cash. He would get the car of his choice as well as the one that will be suitable to carry out the function. He was sure enough that the value of this expected car will be covered by the expected sales of the flowers. REFERENCES Wardlaw, C. Wardlaw, C. (2017). 8 Important Decisions to Make Before Buying a New Car. NY Daily News. Retrieved 13 March 2017, from http://www.nydailynews.com/autos/street-smarts/8-important-decisions-buying-new-car-article-1.2558671 Reincke, K. (2017). Monitor Control Project Work myPmps. Mypmps.net. Retrieved 13 March 2017, from http://www.mypmps.net/en/mypmps/knowledgeareas/integration/monitor-control-project-work.html Ranking Risks: Rare to Certain, Negligible to Catastrophic. (2017). Project Smart. Retrieved 13 March 2017, from https://www.projectsmart.co.uk/ranking-risks-rare-to-certain-negligible-to-catastrophic.php

Stop the Harassment of Sex Offenders Essay -- Argumentative Persuasive

Stop the Harassment of Sex Offenders      Ã‚  Ã‚   People shied away from him, as people often do when confronted with a powerful stench. Jesse could not help it, hygiene was not so high on his list of priorities, finding food and shelter were a bit more important. He could not find employment even though he was hardworking and educated. Jesse wanted to work, and as a college graduate, he should have ample opportunity to do so. However, Jesse's life had taken a severe downturn. Shortly after graduation, he met a girl at a bar who was willing to 'celebrate' with him. One thing led to another as things are frequently prone to do and Jesse indulged himself. Unfortunately, the girl was only sixteen (a very mature sixteen), her father learned of Jesse's actions and had the boy arrested. He was convicted of statutory rape and received a slap on the wrist - so to speak. You see, Jesse was now a sex offender and had to register with the state police; his name, address, telephone number, and picture were published and put on the Internet. Almost immediately, he began receiving threatening phone calls and all job prospects dried up. His life was over.      Ã‚  Ã‚  Ã‚  Ã‚   Even though the above is a total fabrication, it still rings true. According to the Charleston Gazette, in 1994, seven-year-old Megan Kanka was kidnaped and killed by a twice convicted sex offender who lived in her neighborhood. People in her neighborhood did not know of his past (Internet: Don't...). This brought about the spread of the so-called 'Megan's laws', states must now keep registers of sex offenders. Some states go a step further with these laws. Janet Reynolds of the Hartford Advocate reports that, in addition to the registry, California legislature voted to make che... ...ck to well lit areas at night, and try not to walk around alone at night, you could even take a self-defense class. Let people make amends for their mistakes and get on with their lives.       Works Cited    "Don't Panic. Use Offender List Wisely." Editorial. Charleston Gazette 30 Sept. 1998. Available at   Ã‚  Ã‚  Ã‚  Ã‚   http://wvgazette.com/Editorial/PANC0930.html    "Phone Number Mix-up Wreaks Havoc." The Herald Dispatch 4 Oct. 1998, 3 C.    Reynolds, Janet. "The New Scarlet Letter." Hartford Advocate 1997. Available at   Ã‚  Ã‚  Ã‚   http://www.hartfordadvocate.com/articles/scarlet.html    Searls, Tom. "List of Sex Offenders Sends Up a Red Flag". Charleston Gazette 1 Oct. 1998.    Snyder, John. Letter. The Brown Daily Herald 5 Feb. 1998. Available at   Ã‚  Ã‚  Ã‚   http://www.theherald.org/herald/issues/020598/aclu.f.html      

The Role Of Energy In Human Development Environmental Sciences Essay

In November, 2009 the UN Development Programme ( UNDP ) office noted that 1.5 Billion people of the universe, about one-fourth of current universe population are still without electricity ( EIA World study, 2009 ) . They are largely in rural developing universe. The UNDP besides highlighted the pressing demands to guarantee that the energy demands of developing states are cardinal to any new clime alteration understanding. The bulk of them who live in the dark are in the least developed states ( LDCs ) of South Asia and sub-Saharan Africa, harmonizing to the study ( The Energy Access Situation in Developing States: A Review Focusing on the Least Developed Counties and Sub-Saharan Africa. ) Mr. Olav Kjorven, UNDP Assistant Administrator and Director of the Bureau for Development Policy, told newsmans in New York at the launch of the study: â€Å" Expanding energy entree is indispensable to undertake planetary poorness. It needs to go on at the lowest cost and in the cleanest manner possible to assist developing states set up a low-carbon path to development, † He besides noted: â€Å" Almost half of the humanity is wholly disconnected from the argument on how to drive human advancement with less emanations and greener energy because their world is much more basic than that. They carry heavy tonss of H2O and nutrient on their dorsums because they do n't hold transport ; they cook over wood fires that amendss their wellness, non with electricity, gas or oil, † â€Å" We must guarantee that energy demands of these people are cardinal to a new clime understanding, † he added, mentioning to the treaty to control nursery gas emanations that states are trusting to accomplish when they meet in the Danish capital in December, 2009 Kjorven noted that two million people die every twelvemonth from causes associated with exposure to smoke from cooking with biomass and coal and 99 per cent of those deceases occur in the development states. In LDCs and Sub-Saharan Africa, half of all deceases from pneumonia in kids under five old ages, chro nic lung disease and lung malignant neoplastic disease in grownups are attributed to the usage of solid fuel, compared with 38 per cent in developing states overall. Interestingly, most of these people live in a part where there is plentifulness of sunlight ( see Figure 1.1 and 1.2 ) , and it is no â€Å" projectile scientific discipline † that sunlight can be converted to electricity. The Photo-voltaic ( PV ) engineering that converts the sunshine to electricity has been known since 1950s, and the agencies to hive away PV electricity when the Sun is reflecting and do it available when it is dark has been applied for old ages. Furthermore, electricity generated in this manner is local and distributed. It can be used where it is needed, and therefore wo n't necessitate transmittal of electricity from a cardinal bring forthing station to remote rural countries, and thereby would extinguish all electricity transmittal related issues or costs which would be Millions of dollars in order to convey the electricity grid to these distant rural countries of the universe. Among the assorted energy utilizations, run intoing illuming demands affordably and faithfully is frequently the basic demands for human life, and the underlying key to any economic development, and riddance of human poorness. Lighting helps people gain extra clip for working, reading in the eventide, basking greater security and more comfort. The quality of visible radiation from a electric beginning is many times better when compared with kerosine lamps or tapers, and is less risky to wellness, and safe. Compared to the visible radiation provided by electricity that the people in the developed universe usage, the visible radiation from a kerosine lamp is really subdued. In order to read under this light 1 has about put the books straight over the lamp. In add-on, being at so close propinquity with these lamps, the kids are bound to inhale the exhausts from these lamps which are toxic and unhealthy. Therefore, the absence of modern visible radiation as provided by the electricity im pedes non merely the analyzing ability of these hapless kids but besides it creates serious wellness jobs. Pode ( Pode, 2008 ) noted â€Å" In footings of costs, visible radiation from kerosine is far more expensive than provided by electric visible radiations. The cost of utile light energy ( $ /Lumen Hour of visible radiation ) for kerosine is more than 300 times higher than the inefficient incandescent bulbs, is more than 1600 times higher than a Compact Fluorescent visible radiation bulb and more than 3000 times higher than a LED † . The International Finance Corporation ( IFC ) estimates that $ 38 Billion is spent yearly, chiefly by the hapless, on fuel-based lighting ( World Bank Group Progress on Renewable Energy and Energy Efficiency Projects in Fiscal Year 2006: Bettering Lifes ) . A alteration to electric visible radiations ( CFL and LED based ) would be less than 1/2000 of this tremendous costs for illuming, a economy of mammoth proportion. 2.1 Introduction Every twenty-four hours about 122 PW of sunshine reaches the Earth ‘s surface. This is plentiful compared to the 13 TW of entire energy consumed by worlds. Solar energy ( electricity ) is created by the sunshine. When the sunshine strikes a PV cell, a stuff made from Si or sand that is similar to the stuff used in doing computing machine memory french friess, the energy contained in the sunshine ( the photons ) excites the atom within the semiconducting material stuff, and motion of these loose atoms creates electromotive force ( direct current electromotive force ) and electric current. Therefore every bit long as there is Sun, and the sunlight hits a PV cell at that place will be PV electricity. This is sustainable and is plentiful. 2.0 System Installation Issues End product of solar PV panel can change significantly with its siting- location every bit good as its disposition ( tilt angle ) relation to place of the Sun. Since the PV electricity is generated by the Sun, the sum of sunshine hitting the PV cell will find how much solar electricity can be obtained from a PV cell at a location. The disposition of the Sun with regard to the PV cell is of import as it would order the sum of Sun ‘s energy that would hit the surface of the PV faculty, and its continuance. Therefore, a solar PV panel that can track the Sun as it moves from E to west during the twenty-four hours can bring forth the most sum of solar electricity at a location. Where such trailing solar PV is non executable, the solar panel should be mounted at an angle so that it hits the Sun sheer for most of the clip and gets the sunshine during most of the twenty-four hours, Similarly, shadowing will impact the sum of Sun received on the PV panel and will impact the sum of end p roducts. A Solar Pathfinder ( hypertext transfer protocol: //www.solarpathfinder.com ) or similar instrument should be used to find the optimal location of the faculty, and topographic point it. The UNDP has postulated that â€Å" The most basic demands for human development are to take long and healthy lives, to be knowing, to hold entree to the resources needed for a nice criterion of life and to be able to take part in the life of the community. Without these, many picks are merely non available, and many chances in life remain unaccessible † ( hypertext transfer protocol: //hdr.undp.org/en/statistics/indices/hdi/ , accessed 5/1/2010 ) . Since 1970s international Keynesiasm highlighted the planetary mutuality with two major countries of concerns: a new international economic order ( NIEO ) and transportation of resources to the hapless population of the universe ( the 3rd universe states, 3W ) to run into the basic demands in development ( Preston, P.W. , ( 1996 ) , Development Theory, ISBN 0-631-19554-8 ) . See figure below. The function of energy in human development was foremost highlighted in an UN Report, prepared by the Brundtland Commission ( Brundtland Report, ( 1987 ) , United Nations World Commission on Environment and Development ( WCED ) , 1987, hypertext transfer protocol: //en.wikipedia.org/wiki/Brundtland_Commission, accessed June, 2010 ) . Lack of entree to affordable energy was besides noted as one of the major causes of poorness and deficiency of human development. The disparities in energy usage between the developed universe and the under-developed universe was besides noted, with a suggestion that the developed universe take a broader function in taking this huge disparity. The authoritiess of the First universe states and the cardinal establishments of the post-second universe war broad capitalist systems, the IMF, the World Banks, the NGOs realized that they must suit to force per unit areas of reform, and pay attending to this NIEO by transportation of resources to the hapless stat es to run into their basic demands, and turn toing the energy poorness was on top of the docket. ( Preston, P.W. , ( 1996 ) , Development Theory, ISBN 0-631-19554-8 ) . We will discourse how this development attack for the full universe specially for the energy hapless states was addressed under this NIEO ( see Figure I.1 ) . Modern energy as provided by electricity provides many chances for human development. It reduces the clip needed to execute basic family jobs. The clip therefore saved could be used for income coevals, increased societal activities and educational intent. It has been determined that energy ingestion has important correlativity with GDP every bit good as HDI. A study published by IEA indicates that the states with high ingestion degree of per capita electricity, attain upper rank of both economic activities ( GDP per capita ) and HDI as shown Figs. I.4 and I.5, severally. Figures I. 4 and I. 5. Electricity Consumption and GDP ; and Electricity ingestion and HDI Income Generation -Enterprise development through electricity creates occupations -Higher productiveness through Mechanization–-Small scale industries such as, weaving, knitting etc. for rural development Education -Lights enable easiness of analyzing after dark–-Reduced clip needed for executing regular family jobs. The saved clip can be used for analyzing and fostering instruction – ( ICT ) Modern energy enables one to entree computing machine, communicating and information based chances which are causes for digital divide, and cognition based societies Health – Unhealthy pollutants such as ensuing from toxic dodo fuel based energy are reduced – – Arduous work related to roll uping firewood is reduced specially for adult females and kids–– Handiness of modern inoculation and medical specialty storage installations improves wellness of the local population Environment -Reduction in usage of fuelwood prevents devastation of trees and woods – Energy efficient contraptions could cut down energy wastes -Promotes climate protection -Fosters globalisation of community and more societal interaction

Ancient Egyptian Art essays

Ancient Egyptian Art essays Egyptian art was an important part of their lives at this time. Art at this time was either commissioned by kings or nobles for temples or tombs. They had wall paintings and statues of gods and kings in temples to serve for a spiritual purpose. Egyptians loved to be surrounded by beauty in life and in death. Egyptian art was for all intent and purposes for religious and funerary art. Colorful paintings and reliefs, which once decorated the walls of tombs of Pharaoh and the royal family, wealthy officials, courtiers, and nobles, ensured the survival of the deceased in the afterlife. Sculptures could serve as a home for the " k " of the deceased which is the spiritual essence while others would be ex-voto and gifts offered to a deity(Smith 32). They believe this spirit would help that person come back in the next life because of they praying to these sculptures. Their homes often had paintings on the walls, and royal palaces had elaborately painted floors and ceilings. Tombs were filled with as many statues, and also carving and painting, as an owner could afford because they believed it would bring them back to a better life. Egyptian statue wall paintings and carved steles were all functional. The images we see of humans and gods, animals and plants, had a religious intention. Egyptian art could only develop as religious ideas evolved; and such ideas in turn were modified only as a result of changes in the environment(Aldred 5). Statues were places where gods or deceased humans could manifest themselves, places where a spirit could dwell. For non-royal people, the images in the tombs were places of contact between the world of the dead and the world of the living. The Egyptians created art to endure. The major art forms they used were sculpture, painting, and sculptured relief. Sculptured reliefs are basically drawings that have been carved on flat surfaces, stone walls and slabs being the...

The History of Video Recorders and Television

The History of Video Recorders and Television Charles Ginsburg led the research team at Ampex Corporation in developing one of the first practical videotape recorders or VTRs in 1951. It captured live images from television cameras by converting the information into electrical impulses and saving the information on magnetic tape. By 1956, VTR technology was perfected and in common use by the television industry. But Ginsburg wasn’t done yet. He led the Ampex research team in developing a new machine that could run the tape at a much slower rate because the recording heads rotated at high speed. This allowed the necessary high-frequency response. He became known as the father of the video cassette recorder.†Ã‚  Ampex sold the first VTR for $50,000 in 1956, and the first VCassetteRs or VCRs were sold by Sony in 1971. The Early Days of Video Recording Film was initially the only medium available for recording television programs magnetic tape was considered, and it was already being used for sound, but the greater quantity of information carried by the television signal demanded new studies. A number of American companies began investigating this problem during the 1950s.   Tape Recording Technology Audio and video magnetic recording have had a greater impact on broadcasting than any other development since the invention of radio/TV transmission itself. Videotape in a large cassette format was  introduced by both JVC and Panasonic around 1976. This was the most popular format for home use and for video store rentals for many years until it was replaced by CDs and DVDs. VHS stands for Video Home System. The First Television Cameras American engineer, scientist and inventor Philo Taylor Farnsworth devised the television camera in the 1920s, although he would later declare that theres nothing on it worthwhile. It was an â€Å"image dissector† that converted a captured imagine into an electrical signal. Farnsworth was born in 1906 on Indian Creek in Beaver County, Utah.  His parents expected him to become a concert violinist but his interests drew him to experiments with electricity. He built an electric motor and produced the first electric washing machine his family ever owned at the age of 12. He then went on to attend Brigham Young University where he researched television picture transmission. Farnsworth had already conceived of his idea for television while in high school, and he cofounded Crocker Research Laboratories in 1926 which he later renamed Farnsworth Television, Inc. He then changed the name again to Farnsworth Radio and Television Corporation in 1938. Farnsworth was the first inventor to transmit a television image comprised of 60 horizontal lines in 1927. He was only 21 years old. The image was a dollar sign. One of the keys to his success was the development of the  dissector tube that essentially translated images into electrons that could be transmitted to a TV. He filed for his first television patent in 1927. He had already won an earlier patent for his image dissection tube, but he lost later patent battles to RCA, which owned the rights to many of inventor  Vladimir Zworkyin’s  TV patents. Farnsworth went on to invent over 165 different devices. He held over 300 patents by the end of his career, including a number of significant television patents although he was not a fan of what his discoveries had wrought. His final years were spent battling depression and alcohol. He died on March 11, 1971, in Salt Lake City, Utah. Digital Photography and Video Stills Digital camera technology is directly related to and evolved from the same technology that once recorded  television  images. Both television/video cameras and digital cameras use a CCD or charged coupled device to sense light color and intensity. A still video or digital camera called the Sony Mavica single-lens reflex was first demonstrated in 1981. It used a fast-rotating magnetic disc that was two inches in diameter and could record up to 50 images formed in a solid-state device inside the camera. The images were played back through a television receiver or monitor, or they could be printed out. Advancements in Digital Technology   NASA converted from using analog to digital signals with their space probes to map the surface of the moon in the 1960s, sending digital images back to earth. Computer technology was also advancing at this time and NASA used computers to enhance the images that the space probes were sending.  Digital imaging had another government use at the time – in spy satellites. Government use of digital technology helped advance the science of digital imaging, and the private sector also made significant contributions. Texas Instruments patented a filmless electronic camera in 1972, the first to do so. Sony released the Sony Mavica electronic still camera in August 1981, the first commercial electronic camera. Images were recorded onto a mini disc and placed into a video reader that was connected to a television monitor or color printer. The early Mavica cannot be considered a true digital camera, however, even though it started the digital camera revolution. It was a video camera that took video freeze-frames. The First Digital Cameras   Since the mid-1970s, Kodak has invented several solid-state image sensors that convert  light to digital pictures for professional and home consumer use. Kodak scientists invented the worlds first megapixel sensor in 1986, capable of recording 1.4 million pixels that could produce a 5 x 7-inch digital photo-quality print. Kodak released seven products for recording, storing, manipulating, transmitting and printing electronic still video images in 1987, and in 1990, the company developed the Photo CD system and proposed the first worldwide standard for defining color in the digital environment of computers and computer peripherals. Kodak released the first professional digital camera system (DCS), aimed at photojournalists in 1991, a Nikon F-3 camera equipped with a 1.3-megapixel sensor. The first digital cameras for the consumer  market that would work with a home computer via a serial cable were the Apple QuickTake camera in 1994, the Kodak DC40 camera in 1995, the Casio QV-11 also in 1995, and Sonys Cyber-Shot Digital Still Camera in 1996. Kodak entered into an aggressive co-marketing campaign to promote its DC40 and to help introduce the idea of digital photography to the public. Kinkos and Microsoft both collaborated with Kodak to create digital image-making software workstations and kiosks which allowed customers to produce photo CD discs and add digital images to documents. IBM collaborated with Kodak in making an Internet-based network image exchange. Hewlett-Packard was the first company to make color inkjet printers that complemented the new digital camera images. The marketing worked and now digital cameras are everywhere.

ETHICS AND PERSONAL RESPONSIBILITY IN LEGAL PRACTICE essays

ETHICS AND PERSONAL RESPONSIBILITY IN LEGAL PRACTICE essays In the decades following the Nazi Holocaust of World War II, endeavored to understand the psychology behind mass acceptance of and in large-scale moral atrocities. In 1967, Burt Ross' controversial "Wave" into group identification and blind obedience using high school students to offer insight into Nazi Germany. In 1972, Stanley Milgram designed a (filmed) experiments at Yale University, which dramatically illustrated the susceptibility of otherwise "normal" individuals to perpetrate brutality was ever conducted on the post-war German population, for whom the was initially intended (Luban, p.97). Almost simultaneously, in 1971, Philip Zimbardo conducted another (filmed) experiments at Stanford University that were originally designed investigate the effects of captivity. Unexpectedly, they revealed dramatic relating to the intoxicating power of authority and the acceptance of behavioral realities that had to be terminated very prematurely for the and emotional well being of some of the subjects. Indeed, Zimbardo was so concerned about potential long term psychological trauma from the study maintained regular, periodic consultations with the participants for afterwards. Zimbardo's famous experiment involved the creation of a using undergraduates assigned randomly to be prisoners and prison guards. Under subsequent analysis, the revelations of all these pioneering the roles played by agency, authority, obedience, corruption of judgment, cognitive dissonance theory in human behavior suggest that as many as two- the human population is capable of accepting and participating in horrific conduct under the right circumstances and external influences. The also consistent with the findings of Hannah Arendt (Luban, p.104) who the notorious Nazi war criminal Adolph Eichmann prior to his execution in Israel. In the everyday practice of law, these principles regularly in...

The System of Electronic Business Essay Example | Topics and Well Written Essays - 3250 words

The System of Electronic Business - Essay Example Whereas supply chain management is relatively straightforward to define, e-logistics inspires varying definitions. E-logistics can be defined to be the mechanism of automating logistics processes and providing an integrated, end-to-end fulfillment and supply chain management services to the players of logistics processes. Those logistics processes that are automated by e-logistics provide supply chain visibility and can be part of existing e-Commerce or Workflow systems in an enterprise (Zhang 2008). On the other hand, in a commercial manifestation, UPS presents its e-Logistics service as the hosting of a virtual logistics department for other companies that then present this capability as their own, but leave UPS to run and manage it (Levy 2008). These viewpoints can be considered as two halves making a whole in the light of the case study that we have selected: UPS, the company under consideration applies e-logistics in Zhang's sense to its own internal operation and offers e-logistics as in Levy's description to its business customers. With regard to these definitions, e-logistics is a part of supply chain management in general, but not an obligatory part. Supply chain management may or may not include such e-enablement. However, in this paper, our goal is to investigate the situation when supply chain management does use the Internet either wholly or partially and in particular what advantages or disadvantages are conferred by e-logistics. If the supply chain business process relating to e-logistics is most natural that of order fulfillment, other processes that complete the picture are customer relationship management, customer service management, and demand management. These processes involve all of the major departments of a typical company which is those of quality, logistics, marketing and sales, production, R&D, and finance (National Research Council 2000). A common theme in works on supply chain management is the competitive advantage to be gained from a fully integrated supply chain. Integrating into a single supply chain is hailed as the deciding factor for companies that will now succeed or fail (Handfield & Nicolas 1999).

Refrace week 4 dq Essay Example | Topics and Well Written Essays - 750 words

Refrace week 4 dq - Essay Example His actions however were never authorised by the UBS organisation. There was no communication back and forth . Verhezen (2010) discusses the stress on ‘voice’ in an organisation’s culture. The members of such a group must have a voice which others can both hear and understand. If this does not happen it could be because they are avoiding communication , a form of passive evasion. It can also be the result of an unwillingness to conform to the group’s usual rules . If this is seen to be important to an organisation then all its members, at whatever level in the company, must be free to raise questions and to discuss the existing guidelines . If implementing of the current guidelines is found to be unfair or biased in some way, then the fact that they are just accepted isn’t a good thing. If the actions such as those undertaken by this trader are judged to be morally wrong, then he is actually taking action against the norms of the organization . Top management should be the people who keep a company on track and if the actions of those lower down the hierarchy are neither praised of chastised, then this ‘silence’ on the part of the bosses will be interpreted as silently giving support to the action of individuals day by day. When such actions are participated in by large numbers of employees these actions becomes part of the company culture, whatever the official ethos or mission statement. The behaviour therefore becomes considered to be approved of and acceptable until the day comes when disaster strikes, as in this case. Only then do the actions become overt and are labelled as being at the least unethical, and in an extreme case as worthy of a criminal charge The problem is that no one , except their own conscience, polices those at the very top. If top management work only to please the board , without more careful consideration of ethical issues, then control and reputations may well be lost

Discussion Questions III Essay Example | Topics and Well Written Essays - 500 words

Discussion Questions III - Essay Example The effectiveness depends on the strength of understanding and ability to influence and achieve. â€Å"Strategies for communication and influence need to be rooted in a detailed, context-specific understanding of both the behavioral patterns and the underlying cultural values of those with whom we want to engage. Recognition of this is a vital first step for professionals†¦ who want to exert influence upon and engage with others across the globe.† (Dr Mooij, 2009) Negotiations are an important part of conducting business to arrive at mutually acceptable decisions or resolve issues where participants hold differences of opinion or objectives. But, â€Å"operating across national cultures often magnifies negotiation problems† (Hendon, 1999, p.16) due to differences in interpreting the subtle languages of time, space and other concepts. Apart from culture, the ability to negotiate is also affected by emotions, and body language is interpreted differently in different cultures. Take the simple action of a friendly handshake for example. Like the Germans, Americans tend to shake hands forcefully, but â€Å"in some parts of Europe a handshake is usually quick and to the point† (ibid, p.70) and the Asian handshake may be limp. Asians might interpret an American handshake as being â€Å"too abrupt and heavy-handed† (ibid) whereas an American may consider the less firm handshake as a sign of being unassertive. Spatial concepts dictate greeting rituals, the size of one’s personal ‘comfort zone’, eye contact, acceptable seating arrangements, and so on, all of which differ between cultures. Concerning time, this is something that is followed more strictly in a fast paced country like America than it is in many other countries of the world. The typical western mode of thinking perceives the concept of time as linear and sequential rather than cyclic and simultaneous. Thus, the negotiating style for someone having the former perception

What is the 'risk' of thinking the security of liberal governance as Essay

What is the 'risk' of thinking the security of liberal governance as risk management - Essay Example s the most critical aspect of the governance and politics has its roots in the era emerging as an aftermath of the cold war which witnessed the collision of two super powers with each other and resulting split up of the one. What is however, critical to note that after the cold war era, the overall focus from assessing the dangers to the security to the overall risks that may be arising out of the changing situation? This transition from threat based assessment to risk based assessment as well as assuming probabilities and their impact therefore requires a comprehensive understanding of the overall risk approach that has been adapted. This transition therefore needs to be understood in larger context of the political as well as from international relations point of view. The 9/11 Commission also blamed the various security agencies for their failure to anticipate and imagine the threats that were being present to the security of the US. Similar findings were also present into the report of the Commission that probed the London Bombings and stressed on the need for developing the ability of the government agencies to look into the unknown and perceive the various risks that may be arising.(Goede, 2008). This approach therefore requires that the modern societies must develop their abilities to pre-empt the risks and have the required resources and will to combat such risks in different manners. The events of the 9/11 and 7/7 therefore also indicates towards the need for adapting an approach that will allow the governments and societies to bring forth changes that can safeguard them against the potential risks. Traditional methods of countering with the security threats therefore may not suffice given the fact that the world at large has became really fragmented and the conflict of interests between nations is becoming more vivid and threatening. It is argued that with the passage of time, the overall nature and orientation of the concept of risk and security has

Integrate technology lesson plan into my middle school PE class Assignment

Integrate technology lesson plan into my middle school PE class - Assignment Example W. Woodbury Middle School (2012). The integration of digital bulletin boards would be directed towards engaging the requirements and objectives of International Society for Technology in Education (ISTE) for technological competencies in students. Moreover, students earn points while undertaking physical activities of their choice and interest, which adds up to their overall performance. Hence, higher order skills remain essential in providing students the opportunity to live productive lifestyles and learn effectively in the increasingly digital world and evolving global society. In the end, integration of technological competencies into PE class activities makes a difference through the mastery of essential skills for becoming productive adults in society. The incorporation of technology competencies remains increasingly significant for students preparing to live, work and contribute to the social material of the society according to ISTE (2007) objectives. Firstly, the course objectives would be to stimulate collaboration and cohesiveness in students during off school hours. Secondly, to enable students communicate through digital means in arranging and informing other students of group workout schedules, personal reflections, and positive feedback. Thirdly, to enhance the ability of students to stay connected along with possessing various ideas in fulfilling the ‘Weekend Warrior’ program or take home PE sessions. Lastly, to engage the requirements of the National Education Technology Standards for Students on Collaboration and Communication in integrating appropriate technology competencies under ISTE guidelines. Furthermore, these course objectives would respond to the identified needs based on technology standards suc h as the need to acquire and develop higher order skills, personal reflection, sense of community and collaboration. These needs would be fulfilled beyond the normal PE classroom

How do you define violent crime illistrate with examples Essay

How do you define violent crime illistrate with examples - Essay Example It also looks into the social reaction and impacts of crime (Newburn 2007). The study looks at the criminals themselves. The term criminology is borrowed from R. Garofalo, an Italian law scholar. Criminologists are involved in the study of criminals’ mindset. The aim is to understand what motivates the criminals (Nexis UK 2003). Certain things may be crimes in one society but legal in another. A criminologist explains these social and cultural variances. Criminology explores the various types of punishments and why some societies opt to have them (Newburn 2007).This study includes a study of that suggest why crimes are committed. This is necessary in understanding violent crimes. Some of the violent crimes theories include classical, individual trait and positive theories (Singer & Gardner 2003). Classical theory suggests the reason why people commit a crime is because they are satisfied that the benefits of the crime outweigh the cost. When the punishment is harsh, then crimi nals fear committing the crime according to this theory (Nexis UK 2003). According to the positive theory, crime happens out of both internal and external factors. The social and biological factors contribute to the positive theory (Singer & Gardner 2003). Some of the social factors that contribute to crime include poverty and illiteracy. Individual trait theory suggests that the psychological and biological factors contribute directly to criminal behavior. According to this theory, biological factors help to distinguish between non criminal and criminal traits (Newburn 2007). Crime, therefore, is a result of natural instincts arising from innate behaviors according to individual trait theory. Therefore, this theory suggests that some people have a natural desire to do violent crimes. According to individual trait theory, such people love to be violent genetically. As a result, no amount of punishment can control their violent tendencies (Nexis UK 2003). Limiting interaction with th ese violent criminals becomes the only way to prevent these crimes. According to individual traits theory, violent criminals should be alienated from the society. Violent crimes can result from extreme emotions like rage or hate. These extreme emotional states can be directed to both people and animals. Sometimes it is demonstrated through kicking a dog. According to Weiner and Sagi (1990), a violent crime can be defined as any threat or attempt to use physical force by a single or many people resulting in non physical or physical harm (Nexis UK 2003). The definitions of violent crimes tend to include the cause of the crime. Violent crimes are thought to be actions directed to other people in a face to face confrontation. Many believe that there has to be physical contact for violent crimes to occur. Violent crimes may result from frustrations (Singer & Gardner 2003). However, violent crimes may be purposeful and intentional. Violent crimes can stem from socially acceptable and appr oved activities. Sports violent crimes are legal given the environmental circumstances in which they happen. According to Atyeo, the pain inflicted in sports is not perceived to be a real pain. Yet it fully falls under the definition of violent crimes (Newburn 2007). Boxing is seen as fun while the players injure each other leading to death in extreme cases. There is an observation that legitimizing violent sport crimes can cause athletes to be violent

What is the 'risk' of thinking the security of liberal governance as Essay

What is the 'risk' of thinking the security of liberal governance as risk management - Essay Example s the most critical aspect of the governance and politics has its roots in the era emerging as an aftermath of the cold war which witnessed the collision of two super powers with each other and resulting split up of the one. What is however, critical to note that after the cold war era, the overall focus from assessing the dangers to the security to the overall risks that may be arising out of the changing situation? This transition from threat based assessment to risk based assessment as well as assuming probabilities and their impact therefore requires a comprehensive understanding of the overall risk approach that has been adapted. This transition therefore needs to be understood in larger context of the political as well as from international relations point of view. The 9/11 Commission also blamed the various security agencies for their failure to anticipate and imagine the threats that were being present to the security of the US. Similar findings were also present into the report of the Commission that probed the London Bombings and stressed on the need for developing the ability of the government agencies to look into the unknown and perceive the various risks that may be arising.(Goede, 2008). This approach therefore requires that the modern societies must develop their abilities to pre-empt the risks and have the required resources and will to combat such risks in different manners. The events of the 9/11 and 7/7 therefore also indicates towards the need for adapting an approach that will allow the governments and societies to bring forth changes that can safeguard them against the potential risks. Traditional methods of countering with the security threats therefore may not suffice given the fact that the world at large has became really fragmented and the conflict of interests between nations is becoming more vivid and threatening. It is argued that with the passage of time, the overall nature and orientation of the concept of risk and security has

How do you define violent crime illistrate with examples Essay

How do you define violent crime illistrate with examples - Essay Example It also looks into the social reaction and impacts of crime (Newburn 2007). The study looks at the criminals themselves. The term criminology is borrowed from R. Garofalo, an Italian law scholar. Criminologists are involved in the study of criminals’ mindset. The aim is to understand what motivates the criminals (Nexis UK 2003). Certain things may be crimes in one society but legal in another. A criminologist explains these social and cultural variances. Criminology explores the various types of punishments and why some societies opt to have them (Newburn 2007).This study includes a study of that suggest why crimes are committed. This is necessary in understanding violent crimes. Some of the violent crimes theories include classical, individual trait and positive theories (Singer & Gardner 2003). Classical theory suggests the reason why people commit a crime is because they are satisfied that the benefits of the crime outweigh the cost. When the punishment is harsh, then crimi nals fear committing the crime according to this theory (Nexis UK 2003). According to the positive theory, crime happens out of both internal and external factors. The social and biological factors contribute to the positive theory (Singer & Gardner 2003). Some of the social factors that contribute to crime include poverty and illiteracy. Individual trait theory suggests that the psychological and biological factors contribute directly to criminal behavior. According to this theory, biological factors help to distinguish between non criminal and criminal traits (Newburn 2007). Crime, therefore, is a result of natural instincts arising from innate behaviors according to individual trait theory. Therefore, this theory suggests that some people have a natural desire to do violent crimes. According to individual trait theory, such people love to be violent genetically. As a result, no amount of punishment can control their violent tendencies (Nexis UK 2003). Limiting interaction with th ese violent criminals becomes the only way to prevent these crimes. According to individual traits theory, violent criminals should be alienated from the society. Violent crimes can result from extreme emotions like rage or hate. These extreme emotional states can be directed to both people and animals. Sometimes it is demonstrated through kicking a dog. According to Weiner and Sagi (1990), a violent crime can be defined as any threat or attempt to use physical force by a single or many people resulting in non physical or physical harm (Nexis UK 2003). The definitions of violent crimes tend to include the cause of the crime. Violent crimes are thought to be actions directed to other people in a face to face confrontation. Many believe that there has to be physical contact for violent crimes to occur. Violent crimes may result from frustrations (Singer & Gardner 2003). However, violent crimes may be purposeful and intentional. Violent crimes can stem from socially acceptable and appr oved activities. Sports violent crimes are legal given the environmental circumstances in which they happen. According to Atyeo, the pain inflicted in sports is not perceived to be a real pain. Yet it fully falls under the definition of violent crimes (Newburn 2007). Boxing is seen as fun while the players injure each other leading to death in extreme cases. There is an observation that legitimizing violent sport crimes can cause athletes to be violent

Accounting In China Essay Example for Free

Accounting In China Essay 1. Introduction †¢ China’s rapid economic growth in the past two decades has amazed the rest of the world. †¢ With China’s accession to the WTO, business activities with and within China will further expand. †¢ China fully understands that a sound financial reporting system plays a key role in the process of economic development. †¢ The Chinese Ministry of Finance (MoF), who has the responsibility for regulating accounting matters in China, has set itself the objectives of fostering investors’ confidence in financial information, increase transparency of financial reporting, and harmonize with International Financial Reporting Standards (IFRS), so as to reduce the costs of raising capital by enterprises and alleviate the risk of financial crisis. 2. History Of Development †¢ The old accounting and regulations were designed to meet the needs of a planned economy, and therefore focused on whether the production goals of state-owned enterprises and their financial and costs plans were being met. †¢ Accordingly, the objectives of accounting and performance measurement some twenty years ago were significantly different from the financial reporting objectives in a modern market oriented economy. †¢ Significant accounting reforms were undertaken in the past two decades due to several factors such as: âž ¢ Since China opened its door to foreign investments in 1979, the rapid growth of its economy, international trade and securities markets has shaped new objectives for financial reporting. âž ¢ State-owned enterprises now look a lot like profit-oriented businesses, and managers and other users need reliable and relevant financial information on which to base decisions about the efficient allocation of capital. âž ¢ At the same time, china has reached out to the international community to form joint ventures and gain greater access to the latest technologies and the world’s capital markets. See more: Homelessness as a social problem Essay †¢ In the 1980s, the MoF issued the first set of accounting regulation, which was formulated by reference to international accounting practice, for joint ventures in China. †¢ In 1992, due to rapid development of the Chinese securities market, the accounting System for Experimental Joint Stock Limited Enterprises was promulgated by the MoF in order to standardised accounting practice and disclosures by listed companies. This System was subsequently replaced by the Accounting System for Joint Stock Limited Enterprises (JSLE) in 1998. †¢ The 1992 regulation moved away from the traditional fund-based Soviet accounting model and incorporated many common Western accounting practices. †¢ In the same year, the MoF promulgated the Accounting Regulations for Foreign Investment Enterprises (FIE), the Accounting Regulations for Share Enterprises. †¢ In 1993 the Basic Accounting Standard for Business Enterprises came into force. It imposes some basic rules (e.g. that double entry bookkeeping must be used, that a cash or funds statement must be included in the financial statements, and that consolidated financial statements must be provided where appropriate); set out a conceptual framework of China accounting and make some detailed rules of financial reporting. †¢ The conceptual framework introduced on a broader scope new accounting concepts and essential elements of financial statements that were in many respects based on international practices. †¢ The conceptual framework aspects of the regulation are reasonably close to US and IASC precedents. †¢ However, these pronouncements were still found to have essential differences with international practice such as limited disclosure of financial information for the users to understand the results and financial position of the reporting enterprise. †¢ Another difference is that the regulation does not specifically identify the primary user or purpose of financial statements. Instead, a hierarchy of users includes the government, banks, the public and an enterprise’s own management. †¢ This is very different from the US or IASB which emphasis on financial decision making by outside investors. †¢ In addition, the ASBE is based on historical cost without the revaluation allowed in IASB or UK rules or the increasing use of fair value in IASB/US/UK rules. †¢ Furthermore, ‘substance over form’ is not established as a principle in China. 3. The New Accounting Standards And Accounting System (Development after 1993). †¢ In 1993, with funding from the World Bank (US$2.6 million), the MoF engaged Deloitte Touchee Tohmatsu (DTT) as consultants to develop a body of Chinese Accounting Standards (CAS) broadly in line with accounting and financial reporting practices used internationally. †¢ Exposure Drafts on about 30 standards have since been published between 1994 and 1996, and they were generally closely in line with the standards of the IASC. †¢ In 1997, the first standard was issued. It is on disclosure of relationships and transactions with related parties. †¢ In the same year, China joined the IASC, and became an official observer at Board meetings. †¢ In October 1998, an Accounting Standards Committee (CASC) was founded within China’s MoF. It comprises academics and members of accounting firms as well as government experts. †¢ In 1998, the Ministry of Finance issued the Accounting System for Joint Stock Limited Enterprises (JSLE) to replace the accounting System for Experimental joint Stock Limited Enterprises in order to standardise accounting practice and disclosures by listed companies. †¢ In 2000, DTT was reappointed as consultants for the second phase of the project. †¢ China accounting has achieved remarkable progress in unifying its accounting practices since Year 2001. †¢ In the same year, MoF issued a new comprehensive Accounting System for Business Enterprise (the ‘System’). The new System replaced the Accounting System for JSLE form January 1, 2002. †¢ In other words, all JSLE (including all listed enterprise) and FIE are now required to follow one unified new System. The system introduces the concept of substance over form and extends the requirement for consideration to all assets. †¢ The MoF plans to ultimately require all medium-size and large enterprises (other than financial enterprises) to adopt the new System, and announced its expectation that state-owned enterprise will adopt the new system over time. †¢ When fully implemented, the new System will replace the numerous inconsistent industry accounting regulations, enabling the financial statements of different types of enterprises to become more comparable. 4. Impact Of The New Systems On FIE †¢ Before adopting the new System, FIE’s financial statements which were prepared in accordance with the Accounting Regulation for FIE could not properly reflect the enterprise’s actual financial position and operating results, the enterprise had to make numerous adjustments when they compile financial statements under overseas accounting standards, such as IAS and US GAAP. †¢ The process was time consuming and imposed additional cost of investment to the foreign investors. †¢ After the adoption of the new System, the differences between FIE’s financial statements under PRC GAAP and those prepared in accordance with international accounting practices will reduce further, thereby enabling the foreign investors to assess the performance of their investments more efficiently. 5. China Accounting Standards Convergence With IFRS †¢ The importance and acceptance of IFRS has increased significantly over the past few years. †¢ While actively pursuing convergence with IFRS, the MoF necessarily has to ensure that accounting standards appropriately address the national circumstances that exist during this transitional period in the economy. âž ¢ A very significant portion of the economy is dominated by state owned enterprises. Even after enterprises are restructured into joint stock enterprise and branched out from the government structure, functional or regional government that remain stakeholders still exert significant influences over the enterprises and their trading partners and their transactions. âž ¢ Free markets are not sufficiently developed in many areas. âž ¢ Financial statements are multi-functional, serving not only the needs of the investors but also other interested parties including the State for supervisory and management purposes. âž ¢ Enterprises and professional intermediaries such as auditors and valuers are at a developing stage. During this transitional period, accounting standards must be realistically implementable by the preparers and auditors of financial statements. †¢ On 16 February 2006, the Chinese Ministry of Finance and the International Accounting Standards Board formally announced that Chinese Accounting Standards (CAS) will converge with International Financial Reporting Standards (IFRS) on 1 January 2007. †¢ Converging CAS with IFRS is one of many successful initiatives undertaken by the PRC government over the past global economy. †¢ Investors, analysts, regulators and other interested parties in recent years have been increasingly demanding more consistent and reliable financial reporting from companies around the world. †¢ The adoption and consistent application of accounting standards based on IFRS principles is widely viewed as a commitment to transparent financial reporting by these constituents. Transparent financial reporting is considered as the foundation of investor confidence. †¢ The process of convergence has been started way back in November 2005 when several meetings had been held between MoF and board members of IASB. †¢ The process of convergence will involve integrating the IFRS principles into CAS and will result in the amendment of all existing standards and the issuance of an additional 22 Specific standards. †¢ While the revised CAS will not reflect a literal translation of IFRS, their scope will include all IFRS principles. In additional, they will contain interpretive guidance to address the accounting for specific types of transaction (e.g. combinations of companies under common control) and industry accounting issues (e.g. extraction of petroleum and natural gas). †¢ The new CAS will comprise 1 basic standard and 38 specific standards. †¢ The revised CAS will first be applied to listed companies from 1 January 2007 and gradually applied to other types of entities. †¢ There will be differences between the revised CAS and IFRS to reflect unique circumstances in China. †¢ These differences, among other things, relate to: a. A prohibition of the reversal of asset impairment once it has been made; b. The accounting for certain government grants; c. Related party disclosures between State owned enterprises that have no direct investment relationship. 6. Challenges faced by China in converging with IFRS. †¢ The effect of changing accounting policies involves some efforts such as: âž ¢ Re-designing the financial reporting process to ensure that management has sufficient reliable financial information with which to prepare financial statements that comply with the standards, particularly in regards to the increased levels of disclosure required, and properly supports critical accounting estimates and judgements. âž ¢ The people involved in the financial reporting process will need to develop a new expertise and competency in applying revised CAS. âž ¢ Developing new accounting policy manual; integrating new CAS internal management reporting (budgeting, forecasting, performance measurement) and external reporting (financial, statutory, investor) into daily operations across the organization. âž ¢ Implementing ongoing and sustainable processes such as valuations of share options and derivatives, impairment testing hedge documentation and effectiveness testing, etc. âž ¢ Require identification of new data requirements due to financial statements and disclosure requirements. âž ¢ Train the head office and business units of the new reporting requirements. âž ¢ Provide training to finance and also non-finance staff including key management (e.g. finance, treasury, tax, human resource and sales) on new CAS principles and new reporting requirements. THE NEW SYSTEM OF CHINESE ACCOUNTING STANDARDS Key features and impact of the new accounting standards 1. The new accounting standards represent convergence with International financial Reporting Standards. †¢ Most of the newly issued standards and revised standards make reference to the equivalent IFRS and adopt the principles and treatments similar to its counterpart. †¢ As a result, the financial statements prepared in accordance with the New Accounting Standards will be more comparable with those prepared in accordance with IFRS. †¢ Overseas investors and users of financial statements will understand the financial statements of Chinese enterprise better and the cost of re-preparing financial statements for Chinese enterprises when getting overseas listing will be reduced. 2. The requirement of fair value measurement †¢ Under the new accounting standards, debt restructuring and no-monetary transactions will be measured at fair value and gains that meet certain criteria will be recognized in the income statement. †¢ Whereas before the revision, those transactions were carried at book value and any gains arising from those transactions were not allowed to be recognized. †¢ In practice, the determination of fair values may not be easy for many entities and various valuation techniques are required. 3. Specify accounting treatments for important accounting issues such as business combinations and consolidated financial statement. †¢ In the past, there was neither formal accounting standards nor comprehensive and detailed guidelines in the area of business combinations and consolidated financial statements. †¢ As a result, accounting treatments for similar business combination transactions may have varied across different enterprises causing much confusion and inconsistency. †¢ Therefore, the issuance of the standards on â€Å"Business Combination† and â€Å"Consolidated Financial statement† will provide comprehensive and more authoritative provisions and guidelines on these important accounting issues. 4. Specify treatments on new accounting issues and certain previously off-balance-sheet items will be recorded in the balance sheet †¢ Derivative financial instruments will be recognized on the balance sheet instead of only being disclosed in the notes to the financial statements. †¢ All shares and share options granted to employees to be measured at fair value and expensed in the income statement. 5. Standards relevant to important specialized industries †¢ The New Accounting Standards will include a number of standards that are relevant to those specialized industries. †¢ For example, the four standards on â€Å"Financial Instruments† will have an impact on accounting practices in various financial institutions. †¢ The standards on â€Å"Direct Insurance Contract† and â€Å"Re-insurance Contracts† will affect players in the insurance sectors. †¢ The â€Å"Extraction of Petroleum and Natural Gas† and â€Å"Biological Assets† are standards that are issued specifically for enterprises operating in the petroleum and gas industry and agriculture industry respectively. 6. Impairment of Assets †¢ The previous accounting regulations in China allow the reversal of impairment under certain circumstances. †¢ However, under the new standard, it specifies that any recognized impairment loss for fixed assets and intangible assets cannot be reversed in future accounting periods. †¢ The restriction on impairment loss reversal does not apply to inventories, trade receivables and bank loans. 7. More detailed requirements on disclosure †¢ The new standards provide users of financial statements with more relevant and transparent information, which will facilitate their economic decision-making. †¢ For instances, in respect of accounting policies and accounting estimates, the basis for the determination of significant accounting policies and accounting estimates is required to be disclosed. †¢ In relation to financial instruments, a detailed disclosure on the enterprise’s financial risk exposure is now required. 8. Transitional adjustments †¢ The New Accounting Standards were applicable to listed companies effective from 1 January 2007. †¢ The MOF has issued transitional provisions which are included in the standard on â€Å"First Time Adoption of Accounting Standards for Business Enterprises†. †¢ The standard requires that at the date of transaction, an entity should reclassify, recognize and measure all assets, liabilities and owners’ equity in accordance with the New Accounting Standards and prepare an opening balance sheet. †¢ These transitional provisions may reduce the workload and complexities for preparers’ adoption of the New Accounting Standards.

Design of Business Research Project

Design of Business Research Project The title of the event: Research workshop Questionnaire Design and Construction The date of the event: 10 /02 /2016. Description. Developing a good survey questionnaire is a helpful tool in business. Survey questionnaires are a simple method of obtaining market research data which you need in order to acquire relevant and accurate insight on your target market or responses to a particular product you introduce. Apart from knowing abstract concepts in class, I browse different sets of questionnaires and I can tell a good questionnaire from a bad one. I have had experience administering survey questionnaires for academic and professional purposes but I never had the opportunity to design or develop a questionnaire suited to my specific needs. From my point of view, the research workshop I attended provided me with the information I needed in order develop a questionnaire which will be helpful in obtaining perceptions data on what potential consumers need from a startup computer business. In a business, market research data involves a strategic process which will ensure that you know your audience and your data reflects objective reality (Webb, 2000). For this purpose, it is necessary to have the skill in developing an instrument which can inform me at the onset what the target market wants and what customers expect from an efficient computer company. In addition, it is also necessary to develop a questionnaire which can also gauge customer satisfaction so that I may be informed what makes customers happy and unhappy with the services my company intends to offer. In a way, designing a questionnaire can be used to jumpstart the communication process between the customers and the management and provide baseline data for a business relationship. Self-analysis. At first, I thought questionnaires were pro-forma documents that researchers distribute to people and that answering them was boring and tedious. I realized that the questionnaires which I have had the opportunity to answer may not have been constructed well. In my experience, some questionnaires have redundant items written and some items seem errant and off topic. Some questionnaires are really unnecessarily lengthy so that some items are left unanswered or unmarked. Some questionnaires become spoiled because the respondents ticked two answers for an item that required only one answer. Market research data is everything when you are trying to start a business. It provides you with legs to stand on by gathering data that can help you make sound business decisions (Miller Dickson, 2001). Hence, if the questionnaire does not collect the data you need to make those decisions, then the purpose is defeated (Canada Business Network, 2016). I began to appreciate that the design and constr uction of a good and reliable questionnaire must be a systematic process that requires skill and diligence in making. Analysis of learning. As a result of the research workshop and the subsequent further reading I made on design and construction of questionnaires, I gathered the important concepts on designing a good questionnaire. The design depends on what information you need. A questionnaires design depends on the research needs and specifications. If the researcher wishes to collect numerical data in order to determine the perceptions of a target market, then it will need to take the form of a standardized questionnaire (Webb, 2000). However, if the aim is also to explore in a more in-depth manner the perceptions and views of a target audience regarding a product, then a qualitative interview questionnaire will be suitable. Exploratory questionnaires will require only a brief guide with perhaps ten open-ended questions with prompts and probing questions per interview questions (Trochim, 2008). For the formal standardized questionnaire however, which is what I need, the task is lengthier and more tedious because it needs (FAO, 2012): Prescribed wording and ordering of questions in order to assure receipt of similar stimuli Variables need to be operationalized or defined clearly in order for respondents to answer consistently A prescribed response format in order to ensure fast completion of the questionnaire A good questionnaire meets research objectives. Designing a good questionnaire requires that it accomplishes the research objectives (Schonlau et al., 2001). This entails substantial preparatory work on my part. By preparatory work, this means that before I set out to design a questionnaire I need to do research on relevant literature on the topic or issue I want to solicit perceptions about. The workshop teacher reiterated that questionnaires fail due to poor understanding and research work on the issue or topic. Complete and accurate information makes a good questionnaire. If respondents do not understand the questions outlined in the questionnaire, then the more likely it will be that they do not answer or refuse to answer (Canada Business Network, 2016). The questionnaire should be simply and adequately worded so as to elicit the proper and accurate answer from the respondents. A well-arranged questionnaire is important. Questionnaires must not only be easily understood on the part of the respondents but it should be well-arranged and structured so that it will be easier to analyze and interpret (Trochim, 2008). It is also important to ensure that the questionnaire is short and it flows in a manner as to keep the respondent interested in answering. Unnecessary or irrelevant questions should be dealt away with. Response scale An important feature of a well-designed questionnaire is the selection of an appropriate response scale where respondents may rate their experience or perception on a scale of, for instance, one to five, one being lowest and five being the highest (Trochim, 2008). Ensure pre-testing of the questionnaire It is very important to pilot test your questionnaire in order to point out what changes need to be made and how the instrument can be improved. Finalization After pre-testing the questionnaire, a final version will be produced based on the feedback and evaluation. Application in context. Learning about questionnaire design and construction allowed me to make a strong connection on the importance of surveys in market research. Based on my actual circumstances, I am interested on starting up a digital marketing business and my target audience are individuals who are inclined to use the Internet and social media in their commercial transactions. When I visit social media websites, several short online questionnaires pop up and asks the user certain questions on website usage. These questions are meant to map the frequency of user engagement with a particular social media platform, in what I could hypothesize is an attempt by the company to pull out of a profile of their user base. User data will be extremely important in making market decisions and offering suitable product choices for users. I was also able to evaluate the online survey forms that some websites offer in order to get to know their customers better. Most just deal with demographic data which are actually boring and length. I was able to link the lessons I obtained from the research workshop to come up with an initial design for a questionnaire to determine user preferences in online shopping. Evaluation. Learning more about questionnaire design and construction has allowed me to appreciate the science of survey-making especially its relevance in market research (Brown, 2008). I was able to tie the connection between a good and well-design survey questionnaire to more sound decision-making process in marketing and management (Webb, 2000; Schonlau et al., 2001). Understanding the impact of surveys in ascertaining user perceptions and employee satisfaction provided better insight for me of its importance. Due to the additional insight I learned from the research workshop, I was able to evaluate with certainty and guidelines some of the previous questionnaires I had constructed in relation to my work and I was able to assess its strong and weak spots. Based on the learning outcomes of the research workshop, I can say with confidence that I now have a clear appreciation of the importance of a good questionnaire design. I now also have a newfound appreciation on how important preparatory work is in designing the questionnaire and identifying clear what your research objectives are. I am now more challenged to design future market survey questionnaires in the future for my own personal use as well as those related to the demands of my profession. Self-concept. There was a great deal of unlearning which occurred as a process of engaging in the research workshop. The difference between being a respondent in a survey questionnaire is immense compared to when you have to design the questionnaire yourself. You need to appreciate the relevance of the content in the questionnaire as well as the suitability of the design. In short, I now consider questionnaire design both a science and an art. It is a science because it needs to be systematic; on the other hand, it becomes an art because you need to be creative and innovative so that the questionnaire keeps the respondent engaged and interested. Action In light of the learning outcomes of the research workshop, I have undertaken the construction of a preliminary survey questionnaire to produce a demographic profile of the users of a website that I manage as well as to determine user satisfaction on the design, layout, and ease of use of the website. I have scheduled it to be pre-tested among a circle of my friends in order to determine what parts of the survey needs to be improved. References Brown, L. (2008). Market research and analysis. Chicago: Wildside Press. Canada Business Network. (2016). Conducting market research. Retrieved from http://canadabusiness.ca/business-planning/market-research-and-statistics/conducting-market-research/designing-a-questionnaire/ Food and Agriculture Organisation. (2012). Chapter 4: Questionnaire Design. Retrieved from http://www.fao.org/docrep/w3241e/w3241e05.htm Miller, T. W. P. R. Dickson (2001). Online Market Research. International Journal of Electronic Commerce 5(3), 139-167. Schonlau, M., R. D. J. Fricher, et al. (2001). Conducting Research Surveys via E-mail and the Web. New York: RAND Publications. Trochim, W. M. K. (2008). Social research methods. Retrieved from: http://www.socialresearchmethods.net/kb/survwrit.php Webb, J. (2000). Questionnaires and their Design. The Marketing Review 1, 197-218.

Body Image in Children and Adolescents Essay examples -- Self Esteem W

Body Image in Children and Adolescents What is body image? A two-dimensional model of body image incorporates both perceptual and emotional components. It focuses on both how we feel about the size and shape of our bodies and how accurately we perceive our body size as well. A more recent cognitive approach suggests that body image is a complex set of cognitive schema. A schema is a grouped body of knowledge. Groups of schema are readily available for important tasks such as guiding behavior, circumstantial scripts (or dialogue), and evoking the appropriate emotional, somatic, visual, and auditory responses in certain situations. The cognitive schema for body image is an organized domain of knowledge about oneself and others. Different situations evoke different schema. For example, watching a runway show or looking at a women’s magazine filled with page after page of waifs may evoke the "I’m fat" schema, while being complimented for how good your body looks in a certain dress may evoke the "I’m sexy" schema. We begin constructing schema from a young age; thus, by the time we are adults we have been through many experiences and established very elaborate schema. Such elaborate constructs are resistant to change. These schema influence our perception of the world and ourselves, our feelings, and our behaviors. Every culture around the globe stresses specific ideals for body image. In the United States and many other countries, the media plays a big role in how we view ourselves- it shows us what is "good" and what is "bad." In many ways our society infiltrates our concept of ideal body image by setting unrealistic expectations for both genders. At an early age we are instructed to pay special attention to our appearance. A... ...ertal development among male and female adolescents. Adolescence, 34(133), 69-79. Gardner, R.M., Friedman, B.N., & Jackson. (1999) Hispanic and White children’s Judgements of perceived and ideal body size in self and others. The Psychological Record, 49(4), 555-564. Wong, Y., Bennink, M.R., Wang, M., & Yamamato, S. (2000) Overconcern about thinness in 10- to 14-year old schoolgirls in Taiwan. American Dietetic Association, 100(2), 234-237. O’Dea, J. & Maloney, D. (2000) Preventing eating and body image problems in Children and adolescents using the health promoting schools framework. The Journal of School Health, 70(1), 18-21. Coller, T.G. & Neumark-Sztainer, D. (1999) Taste of food, fun, and fitness: A community-based program to teach young girls to feel better about their bodies. Journal of Nutrition and Education, 31(5), 292-293.

Cabin in the woods :: essays research papers

Being invited to a friend’s house the other day, I began to get excited about the journey through the woods to their cabin. The cabin, nestled back in the woods overlooking a pond, is something that you would dream about. There is a winding trail that takes you back in the woods were their cabin sits. The cabin sits on top of a mountain raised up above everything, as if it was sitting on the clouds. As I began to walk this trail, I began to recollect the days of when I was a kid playing in the woods, the birds chirping and the squirrels running free. The trees interlocking each other as if I am walking through a tunnel with the smell of fresh pine and a hint of oak all around me; a hint of sunshine every now and then is gleaming down on the beat path. This path is not like your ordinary path, it has been used quite some time, as if hundreds of soldiers have marched this very path. As I walk even farther down the winding trail, I can see the cabin in the distance. It appears as if the sun is only shining on the cabin itself. As I get closer, I get the redolence of home made apple pie. This is the exact moment that I forgot about everything else that existed and began to wonder, â€Å"Am I still on Earth?† I finally arrive at the cabin, in amazement; something this beautiful sits so far back in the woods. After admiring the cabins for several minutes, I walk up to the door and gave it a light knock. The door opens and to my surprise, a beautiful brown hair, blue eyed girl was there to greet me. Her hair glistens in the sun, like fresh silk. Staring into her magnificent blues eyes, reminded me of the ocean. Smiling as she told me to come in, I entered the cabin. As I walk into the cabin to my astonishment not only was their one beautiful brown hair, blue eyed girl but there are two, both girls appearance closely resembling the other’s. The second girl a little younger than the first but as beautiful, she is quieter but continues to smile, the kind of smile that melts your heart. I began to walk around the inside of the cabin and began to wonder if these two exquisite girls are here all by themselves.

Children`s early learning Essay

Key research findings which show the importance of parental involvement in their children`s learning in their early years, including fathers involvement have shown that parents are the child`s first educators and role models and have a strong influence on their learning. When a parent either mum or dad is actively involved in their child`s education this has a positive effect on the child`s achievement. If a parent takes interest in their child`s education by talking with them, monitoring homework, actively involved in school activities, attending parents evening, then the child will have the chance to achieve their full potential as they will have the best support. The Russian psychologist Lev Vygotsky pointed out the importance of talking especially when an adult helps a child in problem solving. This showed that a child can achieve more if they have the help and support and skills from someone rather than left to their own devices. Within the early years, The Effective Provision of Pre-School Education (EPPE) (Sylva et al 2004) did a study of development of around 3,000 children between the ages of 3-7, research found that parents actively involved with reading, numbers and learning letters helped reduce the risk of special educational needs (SEN).The EPPE also found that parents who created regular opportunities for their children to play with friends at home and taking their children out were all associated with higher intellectual and social behaviour.

Cormac Mccarthy’s the Road- Theme of Hope

The Road is set sometime in the future after a global catastrophe. The Road follows the story of a nameless father and son, possibly the last of the â€Å"good guys†, as they travel along an abandoned stretch of highway populated with occasional marauders and cannibals. The post-apocalyptic setting plays upon the public’s fear of terrorism, pandemics, genocide, and weapons of mass destruction. Since the cause of the destruction remains unanswered, it is left open to the mind to make assumptions.The Roadi is set somewhere in the south eastern United States. There is mention of distant mountains, several rivers and creeks, and a coastline. The landscape and the air are soaked in thick, gray ash. Vegetation has been destroyed. There are no fish in the water. When snow falls, it collects the ash in the air and falls to the earth already gray. The setting is the main antagonist in the book, because it is the number one adversity the father and son have to endure. This create s the theme as the father continually struggles to keep his faith and â€Å"carry the fire†.The hardship he faces with his son makes him question his faith in humanity and god, but in the end, it is his son who makes him see that your can always have hope in the most difficult of times. The boy and the man continually search among the debris in the aftermath of the cataclysmic event for morsels of food and warmth. Though they are forced to breathe thick ash in the air and travel in constant cold, they continually trudge forward. It is apparent that the father is slowly losing his faith in humanity and their situation, and parts of him wish it could just all be over.They must find food and clean water, and they must constantly hide. There are marauding groups of cannibals who look upon the man and boy as nothing more than meat. The lone bullet in the man’s gun is saved for the boy, who has been instructed on how to kill himself should something happen to the man. This y oung boy, the only hope in a dismal environment, is all that matters to the man. â€Å"You know how to do it. You put it in your mouth and point it up. Do it quick and hard. Do you understand? Stop crying. Do you understand? † (113).This shows that the father does not trust his son to be able to survive in this environment, and he would much rather have him die easily than have to attempt survival and risk suffering. The man and boy encounter few people in this story. Most of Abraham 2 those they do come across are brutish because everyone is starving and fighting for survival. Almost all the people in this story are constantly on the move. The father trusts no one, his goal is to make it to the south, to the coastline. However, neither warmth nor bounties of food are found once the man and the boy finally reach the edge of the water.The shoreline is just as cold as the mountains were, and everything is the same: drained of life, bitterly cold, and hopeless. Though the boy wa nts to write a message in the sand to the â€Å"good guys† the father finds it hard to stay positive. â€Å"What if the bad guys saw it? †¦ I shouldn’t have said that, we could write them a letter† (245). Though through it all the boy is still able to hold on to hope that there is still good in the world. Yet, father also starts to question his faith in god, which contributes to his pessimistic attitude.The father subconsciously focuses attention on the questions of God, does he exist? If so, is he present, or has he vacated the premises? Is he good? Does he care? It become clear that the father’s faith in god is shaky after all the incidences he has witnessed. In one case, when he meets an elderly blind man, the father tells him how only god could know what is going to happen. The blind man then says, â€Å"There is no god and we are his prophets† (170). This shows that the old man has lost all faith in god. He believes that they have been le ft there to fend for themselves.The father says nothing to oppose the statement and seems to push it in to the back of his mind. The old man later mention, â€Å"Where men can’t live gods fare no better† (172). Referring to how it is near impossible to keep your faith in such hard times. Later in the novel when they find a flare gun, the father shoots it off as a celebration. His son asks if anyone could see it, to which the father asks â€Å"Like god? † (246). The flare is symbolic in the sense that they shot it in to nothing but smog and pollution but could still make it out, even though no one from any further away would be able to.This make the father realize that god can work in the same way, and even though you can’t see him, he could still be present. Over time, the boy’s optimism starts to work on the fathers hope in the future. He starts to trust in his son and understands that he is able to make the right decisions. He also regains some o f his hope for the future through it all. â€Å"We’re still here. Alot of bad things Abraham 3 have happened but we’re still here† (269) His love for his son continues to make him strong and he braves each day even though he knows he will die soon from sickness.At one point the boy asks him what the bravest thing he has ever done was. The man replies, â€Å"Getting up this morning† (272). In time the father comes to see how much his son has matured and is able to make the right decisions. The father notices how the boy always went out of his way to help people and had a good moral compass. The child begged to give food to the old man even though they knew he would die, as well as returning clothes to a thief even though he didn’t deserve it. The father tells the boy that he has been carrying the fire himself this whole time inside of him, â€Å"It’s inside you. It was always there. I can see it† (279).In the end, the father realizes t hat he must trust his son to survive on his own and that there is hope for the future. He promises the boy that he will never leave him, but he cannot keep death at bay. The man finally succumbs. And the boy still young in years, but aged through his challenging experiences must find his own way. Despite the setting, the father learned from his son that you can always keep hope alive, no matter how hard times get. â€Å"You have my whole heart. You always did. You’re the best guy. You always were. If I’m not here you can still talk to me. You can talk to me and I’ll talk to you. You’ll see† (279).

Race Relations Act Essay Example | Topics and Well Written Essays - 1500 words

Race Relations Act - Essay Example To satisfy the huge public outcry the McPherson Inquiry was initiated and in this report several recommendations in order to counter racism were made. Some of these recommendations were to incorporate cultural diversity into the National Curriculum, to check the correlation between school admissions and academic achievement and to assess the success of teachers' activities in these areas. Despite seeming to be related to the statutory education system these recommendations have a very important bearing on the education of adults in respect of racism. The National Neighbourhood Renewal Strategy (2001) has specified that inadequate availability of education, health; employment and housing greatly affect a significant number of people from the minority communities. In 2001, it was estimated that the black and minority communities comprised 8% of the total population of England. In England, fourteen percent of students belong to the black and minority group. Therefore, in education the opportunities made available to the black and minority communities have to be increased significantly. ... viders to make certain that members of the black or minority community are provided with better access to education, employment and training (Increasing participation and raising achievement of black minority group adults in post-16 education, n.d.). The objective of the Race Relations Amendment Act 2000 is to address this problem. It requires the public authorities to reassess their policies and procedures and thereby take such measures as will promote racial equality and get rid of discrimination. It comprises an amendment to the Race Relations Act 1976, which prohibits discrimination on the basis of race, colour, nationality, ethnic or national origin. This Act applies to "Ministers, Central government departments, Local Authorities, regional agencies and enterprise networks, Police authorities, Health authorities, health boards, NHS Trusts and primary care trusts, Education authorities, grant aided and self governing schools, colleges and universities, Communities Scotland, Professional bodies, Libraries, museums and galleries". It empowers individuals or groups to oppose unlawful discrimination by resorting to judicial review. The Commission for Racial Equality is empowered to initiate inquiries, resort to judicial review and issue compliance orders if a public body infringes the Act (The Race Relations Amendment Act 2000, 2002). In the Act these are known as the general duty of public authorities, the specific duties of authorities and the publishing of a race equality scheme, which has to specify as to how it will ensure equal opportunities and good race relations, and as to how it will refrain from racial discrimination (The Race Relations (Amendment) Act 2000, 2005). Many people have been barred either directly or indirectly from further education due to

Frederic Chopin and Louis Moreau Gottschalk Essay

Frederic Chopin and Louis Moreau Gottschalk - Essay Example Gottschalk was considered to be the first widely recognized American composer in Europe (George, M.R., 1987, Starr, S., 2000) Chopin and Gottschalk both composed and played Romantic period music though their music is quite different. The musical works of Beethoven, Mozart, and Hadyn educated Chopin. Much of Chopin's music was considered to resemble Bach and Mozart. An obvious example of this being Chopin's 24 preludes in which all 24 of the keys mirror Bach's 48 preludes and fugues. The song-like melodies of his Nocturnes, which feature a gentle and flowing bass, are very much written in the style of Italian bel canto opera (Kennedy, M., 2004). Those that came before him also influenced Gottschalk, but he was not inspired by what today are considered classical composers. His time spent in South America and the Caribbean. His early days in New Orleans influenced much of his music in that he utilized much of the rhythmic variations that are characteristic of South American and Afro-American music. His works The Banjo, Grotesque Fantasie and Souvenir de Porto Rico were non-traditional pieces based on traditional Caribbean and South American pieces from unknown composers. He was very forth coming on any of his "quotations" and always acknowledged any borrowing from unknown work. He also did compose traditional, salon music. These pieces particularly The Dying Poet were very popular but ultimately considered inferior to his more ethnic pieces (Lowens, I., 2008). As Gottschalk's music was mainly untraditional and nationalistic, Chopin's was based more on tradition. However Chopin's polonaises were written to celebrate Polish culture and tradition and in this sense his music was nationalistic. He produced compositions of his nationality (George, M.R. 1987). Some of Gottschalk's early pieces La Bananier and Bamboula were based from music Gottschalk experienced in his youth in New Orleans (Starr, S., 2000). But the purpose of this nationalistic music is quite different. Chopin's polonaises were written to celebrate Polish culture and Gottschalk's pieces have an American influence but were not written to celebrate American culture. Gottschalk did eventually write some pieces during the Civil war celebrating the patriotic spirit (he supported the north), entitled The Union, and he was considered a patriot but his music did not inspire the nationalistic pride that Chopin's evoked. Both composers mainly wrote music for the piano. Gottschalk's pieces were written for two and four hands thought he did compose a few works for orchestra, opera, ballet and a programmatic symphony, A Night in the Tropics. Chopin frowned upon programmatic music and any musical scene painting. He maintained a classical purity and discretion in his music that resembles much of the music written before his lifetime. He also wrote primarily for the piano whether as a solo instrument or as an accompiament. His works include sonatas, interludes, nocturnes, preludes and etudes (Lowens, I., 2008, Michalowski, K., 2008). One of the largest differences between these two composers is not their compositions but their playing styles. Chopin required strict attendance on rhythm and the legato style or connection of two notes. He was very attentive to technique and playing a piece as it was written. All of his melodies are written out with no room for improvisation. Pianists can find Chopin's music challenging to play as he documented the all-rhythmic