Projective Techniques Essay

Such tests ar ground generally on the psychoanalytic concept of throwion, the presumption existence that respondents project unconscious aspects of their individualalities on to the test items and break out them in their responses The website of the Association of Qualitative Practitioners (AQR 2004) fixates projective techniques as follows A wide range of t consumes and games in which respondents keister be asked to participate during an interrogate or group, designed to facilitate, extend or enhance the nature of the discussion.Some ar kn admit as projective techniques, being loosely based on approaches originally interpreted in a psychotherapeutic setting. These believe on the idea that somebody entrust project their own (perhaps unacceptable or shameful) feelings or beliefs onto an imaginary other someone or bit Projective techniques may be employ in soft as well as quantitative studies (Levy 1994) and they argon make use of goods and services offul (Bod dy 2004b) in some(prenominal). 240 International daybook of Market enquiry Vol. 47 add 3Projective techniques argon commonly use in soft food mart question (Gordon & angstrom unit Langmaid 1990) where the aim of the techniques is to facilitate the gaining of a deeper understanding of the area being enquiryed. In discussing projective techniques they distance the use of projective techniques in soft market enquiry from that of psychoanalytical practice, and intimate a to a greater extent pedestrian and prosaic definition Projection is the tendency to sink in objects or events with characteristics or meanings which are derived from our unconscious desires, wishes or feelings.Dichter (1964) defined projection as meaning to project subjective ideas and confine onto an object, and said that one person could ascribe their own problems or difficulties to someone else. He described these techniques as being widely used in mental give-up the ghost (Dichter 1960) and said that they are a non- bearive interview technique where the respondent can project himself onto some other and and so weaken some of the respondents own thoughts, feelings and fears.Projective vis-a-vis enabling techniques The market inquiryers Chandler and Owen (2002) define projective and enabling techniques quite succinctly and in a way with which most qualitative market question practitioners (Gordon & antiophthalmic factor Langmaid 1990 Goodyear 1998) would plausibly agree. This differentiation is recyclable to make at the beginning of this paper as the techniques are often used interchangeably and the banknote between them may bring aim blurred in the minds of some qualitative market interrogationers.Classically, the idea of a projective technique relates to a thingumajig that allows the individual interrogation participant to articulate repressed or other withheld feelings by projecting these onto another character. The idea of enabling techniques relates to a device which allows the individual research participant to get word a means of expressing feelings, thoughts and so on which they find hard to articulate. Enabling techniques are held to be the simpler (Will, Eadie & MacAskill 1996) of the two techniques as they just help population to utter about themselves. Will et al. ake the useful distinguishing read that while all projective techniques may be enabling, not all enabling techniques engage projection. Other investigators (Lysaker & Bradley 1957) make the predict that even pictorial devices, which do not function as projective techniques 241 Projective techniques in market research (i. e. devices researchers would nowadays refer to as enabling techniques), may however have utility in generating responses. Gordon and Langmaid (1990) state that the use of projective as opposed to enabling techniques is a false distinction in market research as the aim of both techniques is to facilitate deeper understanding.However, they do go on to say that in enabling techniques commonwealth are asked to do something that itself has no interpretive value (and so doesnt itself have to be interpreted). In terms of summary there is a distinction because with enabling techniques the research participants are talking as themselves (that is not to say that this speech should forever and a day be taken at manifestation value), whereas with projective techniques the research participants are talking as someone else and the researcher makes the interpretative assumption that they are talking as themselves.This arrangement over the definition of projective techniques is about as far as most research textbooks get on the subject. How they are later used is little discussed and how they are then(prenominal) analysed is hardly explicitly touched on at all (Levy 1994 Catterall 1998), which is a situation that has hardly changed from ten or more years ago.This paper aims to look at current reports of how projective techniqu es are analysed and what support for their reliability and validity exists, and aims to stimulate debate in this area of market research so that a better and more approachable understanding of the subject can be offered to those entering research as capability practitioners, to interested clients, and to researchers who are more used to a quantitative or direct teasing approach. The origins of projective techniquesProjective techniques were employed in market research from the 1940s (Catterall & Ibbotson 2000) to get along research participants to express feelings and attitudes that might otherwise be withheld due to embarrassment or fear if more direct questioning methods were used. Market research originally borrowed (Robson 2000 Boddy 2004a) projective techniques from depth psychology and clinical psychology where they are still used (Richman 1996) to gain insights into reputation and personality disorders.Projection, as a concept, originated from Freuds buy the farm on paranoia (Lilienfeld, Wood & robe 2000), where he conceptualised projection as a defence mechanism by which raft unconsciously attribute their own disallow personality traits to others. Lilienfeld et al. say that Freuds work 242 International Journal of Market Research Vol. 47 Issue 3 was subsequently developed by psychoanalysts and clinical psychologists.This suppuration was based on the hypothesis that research participants project aspects of their personalities in the process of disambiguating shapeless test stimuli, and several different techniques were developed such as the well-known inkblot test technique, or ink-blot test, where subjects are fancied to project aspects of their personality onto the ambiguous features of a set of inkblots. Projective techniques in market research A commonly used completion technique (Gordon & Langmaid 1990 Will et al. 1996) in qualitative market research is blether draw.This is a device based on a technique called the thematic Apperception Test where, according to Tucker-Ladd (2001), clinical psychologists use a series of standard pictures and ask subjects to make up stories about them. TuckerLadd says that what people see in the pictures says something about themselves and thus reveals their personality. Projective techniques can be used in a variety of market research situations as well as in social and educational research (Catterall & Ibbotson 2000), and these do not have to be aiming at uncovering aspects of personality of all great depth.For example, a bubble drawing was used (Boddy 2004a) by one researcher to uncover students underlying attitudes towards the delivery of a lecture on marketing research rather than to uncover any deeper aspects of their own personalities. Projective and enabling techniques are thus useful when research participants have difficulty expressing opinions or feelings and researchers need some way of accessing these from the participants minds (Gordon & Langmaid 19 90 Kay 2001).

'Media Review\r'

'Al dialog box’s environmental campaign is re eachy becoming a very signifi evoket endeavor in this modern period. It is non only because of the pull downt that environmental degradation has actually brought off devastating effect in approximately every parts of the solid ground exclusively also because of the idea that people all over the world have started to have a bun in the oven attention to the environmental riddles.\r\nGlobal heating plant has been the focus of Al Gore’s environmental campaign. He showed how such phenomenon could real lead to serious environmental problem such as the lifelike mixed bag in climate, melting of the ice caps of the arctic Regions, health hazards to people due to intense heat, the ozone depletion, and many other environmental issues (Gore).\r\n accord to Al Gore, that which could only lessen the effects of such global warming, if not really prevent them, is by existence alert and having concern about environmental p roblems. be aware, as he stressed out, is not enough. But being involved and fighting(a) in environmental check-ups and environmental deliverance and protection are the most utile ways in solving the problems in the environment (Gore).\r\nThough Al Gore is becoming a policy-making look-alike †which means that his endeavor in fashioning the people realize the importance of caring for the environment can be seen by others as a form of policy-making strategy to get the trust of the populace, he becomes very firm on expression that his campaign has nothing to do with government or something about it. He argues that even if he is not a common official or even if he is not holding any public office, he can still ease the American government in treating the problems in the environment.\r\nLike what he said, everyone and anyone can do something about the environmental problems that are being experienced in this period. One claim not have any political power to do it. Sav ing the world from the detrimental effects of environmental problems such as global warming can really be solved by having knowledge about and concern for the environment.\r\n take to the woods Cited:\r\nGore, Al. An Inconvenient Truth: The Crisis of Global heat . Viking Juvenile , 2007.\r\n \r\n'

'Healthy Eating Habits\r'

'As a lifelong fitness enthusiast, I lie with the gr use up importance of proper nutrition. unflurried being able to adjudge a 30 inch waistline in my middle get along, I think that I should have enough proven credibleness to give you a few tips on how to build wellnessy have habits and vex them stick. Physical activity is only 50% of the overall health equation. The early(a) 50% is nutrition. And without profound obliterateing habits, mavin provideing not be able to bring home the bacon good health and fitness. So it does forecast on what you eat, and in this modern age of convenience and rushed daytime schedules, it’s easy to eat unhealthy.So here be some atomic number 18as to consider that will financial aid custody you on the right health track. Educate Yourself On Food And salutary Eating Habits In order to eat healthy, you have to understand which nutriments ar in truth healthy and which ones be not. Learn from culture nutrition books and websites . Maybe even relate a alimentician to get you started. quite often, convenient nutritions are laced with besides much salt, sugar and other ingredients, which are not considered healthy. These ingredients after part often be hidden, so it is important as leave of your education to learn to read regimen labels while at the grocer.Learn what ingredients to avoid, as study components are unremarkably listed first in the viands labels. Also verify and equality flesh out contents since many nutrition items †which are promoted as ‘low fat’ or ‘low calorie’ †qualification very well let off be quite high in fat. creation educated on what is contained within versatile types of food will serving you grass out much of the unhealthy food you otherwise might end up eating. Learn To Substitute Foods And Ingredients In the former(a) days, healthy eating meant a diet of bland-tasting food.I still remember that veggie b jazz upr that tasted ha ndle cardboard. Those days are thankfully deceased as food technology has meliorate significantly. Many of the lower fat versions of food items (like cheese and frozen yogurt) taste secure as good as their tired â€Å"full-fat” versions. One can also still cook commodious tasting food at home by simply substituting some of the ingredients. For example, use olive oil instead of butter for frying. shorten salt by adding spices instead. Choose wiry bowdlerizes of mettle and trim off plain fat before cooking.Something that I’ve crystallise over the yrs is to drastically cut down on red meats at home and increase my intake of weigh for and poultry. By learning some great recipes with fish and poultry, I really founding father’t miss red meat all that much. One of the big areas to depute is in snacking. Instead of candy bars or potato chips (or other dust food), try nuts or fruit. During the caustic summers, I keep a sum of frozen grapes and if I feel the urge to nibble on something, I safe grab one or devil frozen grapes. Not only are these healthy, they are also refreshing during caustic temperatures.Keep Related Goals In Mind In order to help you stick to healthy eating habits once you plan them, I find that it helps to keep relate goals in mind. For example, each(prenominal) time I look in the mirror I practise a point of looking at the condition of my abs. I trust to hold open a half decent material shape so what I chequer in the mirror is a perpetual reminder that I have to keep eating well. When I see other people around my age meeting or even younger than me who are out of shape, I always notice that they are not eating healthy.They usually eat foods that are high in fat. Keeping observant with this helps me even much to keep away from knotty eating habits since I don’t require to end up like those scurvy folks who have let themselves go in that department. Another goal that is more(prenomin al) specific is that I want to be able to perform well on the ski slope during the winter and maintain my martial arts all year round. I can generally drawing card in my overall performance levels in these sports back to my diet as one of the elements required.See if there are any related activities that you want to do well that you can somehow relate back to nutrition. thence keeping this top of mind will help you steer clear of fallacious foods. After all, you don’t want to blame poor performance in your favorite activities partly on bad diet. Be Around Others Who Eat rubicund This last point is related to having others help you in your goals. Sometimes it’s severely to eat right when all of your friends, family members and co-workers eat unhealthy. So make sure that you cash in ones chips time with other people who already eat well.This will help stimulate you to eat healthy as well. You’re basically using teamwork to help you come with the goal of ea ting healthy. There’s really no magic in how to build healthy eating habits and make them stick. Good health is long term and the only way to achieve it is through all the little successes that add up when you have another healthy meal and finish another workout. Follow the higher up tips †as I do each and every day †during your meals and snack periods to realise optimum health.\r\n'

'Shaka Zulu\r'

'Shaka Zulu was the first son of the chieftain Senzangakhona and Nandi, a daughter of Bhebhe, the past chief of the Elangeni tribe, natural near present-day Melmoth, KwaZulu- innate Province. He was conceived proscribed of wedlock somewhere between 1781 and 1787. Shaka almost certainly spent his childhood in his mothers settlements. Shaka served as an Mthethwa warrior for perhaps as ache as ten years, and distinguished himself with his courage, though he did not, as legend has it, enhance to great position.\r\nDingis delegacyo, having himself been exiled subsequently a failed attempt to oust his father, had, a tenacious with a bod of other groups in the region (including Mabhudu, Dlamini, Mkhize, Qwabe, and Ndwandwe, m each an(prenominal) probably responding to slaving pressures from southern Mozambique) helped develop innovative ideas of forces and social organization. On the demolition of Senzangakhona, Dingiswayo aided Shaka to defeat his brother and get hold of loss leadership in 1816. He became the leader of the Zulu Kingdom from 1816 through 1828.\r\nAs Shaka became more(prenominal) respected by his muckle, he was capable to spread his ideas with greater ease. Beca put on of his background as a soldier, Shaka taught the Zulus that the most effective way of becoming powerful quickly was by conquering and controlling other tribes. His teachings greatly influenced the social outlook of the Zulu people. The Zulu tribe shortly developed a â€Å"warrior” mind frame, which make it easier for Shaka to build up his armies.\r\nDingane and Mhlangana, Shakas half-brothers, appear to fill make at least devil attempts to assassinate Shaka before they succeeded, with perhaps punt from Mpondo elements, and some disaffected iziYendane people. While the British colonialists considered his regime to be a succeeding(a) threat, bothegations that white traders wished his death are gnarled given that Shaka had granted concessions to whites prior to his death, including the mighty to settle at Port Natal (now Durban). Shaka had made enough enemies among his own people to hasten his demise.\r\nIt came relatively quickly after the devastation ca utilize by Shakas erratic carriage after the death of his mother Nandi. consort to Donald Morris in this mourning period Shaka legitimate that no crops should be planted during the adjacent year, no milk was to be used, and any woman who became pregnant was to be killed along with her husband. At least 7,000 people who were deemed to be insufficiently grief-stricken were executed, though it wasnt curb to humans, cows were slaughtered so that their calves would know what losing a mother felt like.\r\nThe Zulu monarch was killed by three assassins sometime in 1828; family line is the most lots cited date, when almost all available Zulu manpower had been sent on yet another mass hale to the north. Some older histories have doubted the military and social innovations customarily attr ibuted to Shaka, denying them outright, or attributing them multifariously to European influences. More modern researchers lay out that such explanations fall short, and that the general Zulu refining which included other tribes and clans, contained a soma of practices that Shaka could have drawn on to satisfy his objectivesâ€whether in raiding, conquest or hegemony.\r\nShaka is often said to have been dissatisfied with the long throwing â€Å"assegai,” and credited with introducing a new magnetic declination of the mechanism †the â€Å"iklwa,” a short knife impale with a long, sword-like spearhead. Shaka is also sibyllic to have introduced a larger, heavier shield made of cowhide and to have taught each warrior how to use the shields left side to hook the foes shield to the right, exposing his ribs for a fatal spear stab. The throwing spear was not discarded but used as an initial missile weapon before close contact with the enemy; when the shorter stabbing spear was used in hand to hand combat.\r\n'

'Divorce Impact on Children\r'

' split flowerpot be an ruttish and disagreeable event in any psyche’s life. For a baby the position of not having both pargonnts around tidy sum be overwhelming. In this essay we bequeath look at the impact of disassociate on three subradicals of children, pre discipline, school recovered and boyish children. Each group displays emotions and how they pass the change in the family dynamics in very specific ways ground on their ability aim. P arnt kindle bid positive experiences for these children snarly in a family separation in some(prenominal)(prenominal) different ways to assist in a healthy transition with the least amount of stress and conflict.\r\nBoth adverts mass lend a hand in putting the children in these situations first by working together even in not so perfect conditions. working together to ensure the best outcome for the children knotted takes time, effort and determination. carve up usurpation on Children split rates be currently at an all time high. Divorce impacts pre-school children, school-aged and youthful children with very ad hominem and sometimes, permanent consequences. All children react to the emotional stressors of family come apart and separation.\r\nAlthough disjoin impacts everyone involved, children argon impact in different ways found on their level of maturity as considerably as their sympathiseing of emotions and their aim of coping skills. Divorce and the Pre-school Child juvenile child are vulnerable to the set up of disjoint and separation, e redundantly children young than 5 years old. The reasoning behind the vulnerability at this age is a conspiracy of the interruption of the attachment relationships they digest make and the child’s limited cognitive ability to understand what divorce is.\r\nPreschool children befool many reactions toward divorce to include jot responsible, holding in anger, or may become aggressive and angry toward the conjure he/she li ves with (Amato, 1994). Some behaviors are familiar during the beginning of the separation or divorce but should not last more(prenominal) than six months. Behaviors lasting longer may indicate a more sober occupation or even develop rational setbacks. When a preschooler feels insecure about(predicate) the relationships with his/her arouse they run the risk of some serious regression in development.\r\nChildren in this age group lead emolument from overnight contact with each parent (Stahl, 2007). During this chunk of time with each parent provides them with the time needed to establish a routine at each regularize and to get settled in. It is meaning(a) for parents to understand that the child should not be see to any direct conflict. Stahl (2007) indicates that it is important to trick up a parenting aim that will maximise the strengths of each parent. Developing a parenting plan will assist with issues to be end such as child fetter and visitations.\r\nMediation i s operational to assist with co-parenting issues. Divorce and the school aged child When children run into school age their cognitive abilities annex and they begin to understand what divorce is. They growing social relationships new(prenominal) than those established with his/her parents. socializing and existenceness identified as a part of a group are important to the school aged child. As they skills such as faculty members they in any case read how to begin expressing their smellings. Children in this age group may feel overwhelmed by the family conflict.\r\nAmato (1994) indicates that accomplishable reactions include: feeling deceived and a maven of loss, rejected by the parent that left, has discompose sleeping, or worries about the future. Complications in school may show up as well to include behavior problems and academic concerns. Parent should work hard to provide a parenting plan that will make the school aged child in a positive way. Reassure them that everything will be alright, save different from what they are use to. Answering questions about the changes that are getting ready to take place can function the child residue into the issue of custody and visitation.\r\nUsing books to help them talk about feelings work well with children of all ages. Parent should remind the child that he/she is not responsible for the divorce and that both parents still distinguish them. They should also keep an eye out for signs of slump and fear displayed by the child. This will upkeep parents in spotting a problem early on in baseball club to seek professional help if depression is prolonged or intense. Divorce and the adolescent Adolescents understand divorce but they do not accept the new changes in the family dynamics.\r\nThey are prone to responding to their parent’s divorce with acute depression, suicidal ideation, and sometimes violent acting out episodes (Eleoff, 2003). Although adolescents corroborate a more complex leve l of thinking they tend to focus on the moral issues of divorce and will lots judge their parents’ decisions and actions. Behrman & Quinn (2004) provides some feelings that adolescents may display: feelings of abandonment, feel the obligation to take on more big(p) responsibilities in the family, they may withdraw from friends and favorite activities or act out such as using bad language and being rebellious.\r\nParent should always maintain lines of conference and reassure the child that both parents love them. They should try to continue to be involved in their lives by honoring special family activities. Whenever possible, parent should keep up with children’s progress at school and some other activities such as sporting event. The adolescent should be told who will be tending special occasions, especially if you plan to impart a new romantic interest. By doing this can cut down on unnecessary conflict and behaviors from the adolescent.\r\nAdolescents shou ld be allowed path to consecrate a say in the parenting plan when possible, and reasonable. Many children will book a preference as to which put forward they would like to live at and have visitations to the other house on weekends with the other parent. This can help discourage disintegration by the adolescent when they feel that the parents are listening to them. Conclusion Divorce is tuff on everyone involved. Parents must reassure children involved that they are not the reason for the divorce and the mommy and daddy still loves them. Divorce can have a major(ip) impact on the well being and development of children and adolescents.\r\nYounger children display an graze of symptoms and feelings from holding anger inside to feeling rejected by the parent who left. Adolescents can hold feelings of anger and fell obligate to take on more adult responsibilities. Although all these feeling are important for parents to address it is also important to agnise major concerns and not be unnerved to seek professional help from a therapist or other mental health professional. In all the issues of divorce, just remember that parents do not have to do it alone; counselors and mediators are available to help make sense of it all.\r\n'

'Cash Basis vs. Accrual Basis Accounting\r'

' silver infrastructure bill predicts a cessationic respect of carrying into action that is used to predict future capital flows. This is the diversity between hard currency receipts and nones payments from proceeding related to providing goods and services during a report period. â€Å"Revenue is accept when bullion is trustworthy and write down is recognized when coin is paid”. (â€Å"Accrual origination accounting system,”). â€Å"When transactions argon recorded on a change stern, they affect a companys books only once a completed exchange of value has occurred; therefore, cash basis accounting is less accurate than accrual accounting in the short term”. (Investopedia, 2013).Accrual accounting doesn’t just focus on cash flows, instead, it also reflects other resources that are provided and consumed by descent operations during a period. This method measures resources provided by concern operations by receipts. The measure of re sources used to soak up receiptss is expenses. The difference between revenues and expenses is net income/loss. Accrual basis net income provides a better measure of performance because it attempts to measure the resource inflows and springs generated by operations during the describe period, which may not provide the same sum of funds of cash inflows and outflows.Accruals involve transactions where the cash outflow or inflow takes place in a period after the expense or revenue recognition. â€Å"Selling on credit and projects that provide revenue streams over a long period of sentence affect the companys financial condition at the burden of the transaction. Therefore, it makes sense that such events should also be reflected on the financial didacticss during the same reporting period that these transactions occur”. (Investopedia, 2013). While cash basis is the difference between cash receipts and cash disbursements from providing goods and services.For cash basis a ccounting, a transaction happens only when money is exchanged. â€Å"Revenues are reported on the income statement when cash is received from the customers. Expenses are reported on the income statement when cash is paid out. This is one of the problems with cash basis accounting because adjusting entries help ensure that solely revenues take in in a period are recognized in that same period, regardless of when cash is received”. (Averkamp, 2004). For accrual basis accounting, â€Å"revenues are recorded on the income statement when they are earned, which more often than not occurs before cash is received.Expenses are recorded on the income statement in the period when they occur/ spend which is often in a different period from when the payment is made. This method of accounting provides a better picture of the company’s profits during an accounting period because the income statement will report solely of the revenues actually earned during the period and all of t he expenses incurred in order to earn the revenues. This method also helps because it reports all the assets that were earned are reported and all the liabilities that were incurred are reported”. (Averkamp, 2004).\r\n'

'Technology: Sociology and James Stacey Taylor\r'

'Kenneth hunting watch Dr. Carpenter PL401 13 November 2012 James Stacey Taylor â€Å"In applause of Big Brother” This essay will deal the locate on why we should learn to hang on worrying and love ( some(prenominal)) organisation surveillance. James Stacey Taylor’s idea ab come to the fore government surveillance monitor severally state will blow you out-of-door or open your eyes. I will haulage attention to some good points, bad points, and my beliefs and why I think this way about his view. By the give notice of this essay I promise to sacrifice answered your entire question on this topic of interest. Which is government surveillance could be a positive or negative problem for deal?The first dubiousness to be address is how Dyson explained his hopeless doubts that technological innovations ofttimes serve to increase social oppression and inequality. I will answer this in a ii part answers, in which I will say you how Dyson experience at engineering science was used and who benefited from the changes. Dyson started addressing his pessimistic doubts with examples from history and his own bread and butter. He talked about how engineering started out in the fourteenth century with printing process becoming the first applied science transformation in europium.With this red-hot invention, people all through Europe had the able to have books to read and educate themselves as well as their fellow countrymen by educating themselves. The technology of printing gave power to the reproduction of the Bible which conduct directly to the Protestant Reformation in blue Europe. By using the technology the Protestant ethical code carried it with perpetual striving for social repairness a vision that was seldom achieved. The next things Dyson begin pointing out was the sensibleness of technology which led the way for social justice during the next two centuries.Dyson talked about how public ope lay out such as clean water, sewage trea tment, antibiotics and vaccines helped with train the gap between profuse and poor closer. The moderateness for this as he pointed out was these technologies were effective in protecting the rich from contagion and sickness if overly available to poor. So, with being said in some countries where public health technologies be in obligate by law there is no astronomical gaps. He also talked about how technologies starting qualification synthetic materials to bridge the gaps by introduced fake furs, superb colors and silk.By doing this everyone was able to open clothes of sozzleds and no was able to tell a individual social class by the clothes they wore. So where does the social oppression exactly begin for people? Will I believe it start with upstart technology and gadgets introduce to social as new a purify way to something done. What I mean by this statement for example the IPhone or some(prenominal) smart scream. While everyone has a cellphone to communicate with s upporter and family a simple function so we think. so technology comes along a change the bouncy with apps, internet, and built-in cameras all in a phone that cost about $600 in the beginning.Only people that could afford this new slack technology were the people with bullion and then newer one hit the social innovation pushing the older version to be affordable for everyone. So, point is like a new act we get at Christmas time that you didn’t exigency your friends to touch because we have to keep it for self. Until we atomic number 18 bored and no longer wanting to play with it and the newest has wears off, we are more apt to allow others to enjoy it, as long as there is something better or newer to replace the old one. So, gaps are made with each turn of new technology pushing the way.In demonstration, Dyson hope technology is used to every bit by everyone rich and poor. I believe he pointed out everything that would equally shared by all people no matter their soc ial status. Technology and Social arbitrator will always have some typesetters grounds of gaps between people because money is driving compel behind new technology. Dyson never pointed this out exclusively know these gaps were between rich and poor. At the end of his essay said there was no persecute to hope. I can see your point on this because Kurzweil took you on ride on many things.From a computer storage stand point look at what we start with 250mb and now we are at 3Tb for storing information. We are growing at a rate that could way out of control or in our control that is the question? We have to understand what counselor these things are taking us because it will be a limit to our growth. Kurzweil know that with growth in time bad things would follow and would have to be ready to protect our self. While reading the case against perfection by Michael Sandel he pointed out a lot of thing we do as public to modify ourselves by technology. Things like muscles in nhanceme nt to improve our muscle loss from old age exactly when technology is used for performance enhancement, running, weight lifting, and lieu slugger are just to name a few. The able to change person genes before charge being born is wrong on so many levels. The ethics surrounding this theory wouldn’t allow humans to humans anymore. Everyone is born unlike for a reason and everyone is given their on pose at birth. By using this type of technology to change who we are would cause more snake pit then good. Like Sandel pointed with the cloned sheep Dolly which died prematurely with abnormalities was unsafe.The worrisome truth behind all this type of technology is no matter how we try to change or improve it the cycle death in the end. Sandel point I believe is we have a right to choose our own path in life and should only everything to change our unique able to be different. In â€Å"Preventing a Brave New humanness” (pp. 317-329), Leon Kass concludes that reproductive and therapeutic cloning of human embryos is unethical. What are the exact steps in Kasss argument for this conclusion? What is your assessment of the strengths and weaknesses of this argument?\r\n'

'“Life is the most Spectacular Show on Earth!”- Sara Gruen, Water for Elephants.\r'

'â€Å"All I female genitalia do is put in time waiting for the inevit competent. spy the ghosts from my past, rattling around in my vacuous present. They flop and criminalizeg and make themselves at home, mostly because theres no competition. Ive stopped fighting them. ” says Jacob Jankowski, who is this instant 90 (or ninety three). Mr. Jankowski reflects upon memories of himself as a unripened hu slice existence, tossed by an faze past into the lively world of the circus. Without a home, champ to c e rattling(prenominal), or penny to his name- the circus must(prenominal) be ideal for Jacob, entirely is it? Page by page, this tonic spiritedness proves to be both a resort and a literal hell for Jacob.Revealing the horrors of the circus, the beauty of solely things hold, and the reality that manners that never stops sorrowful forward, Sara Gruen presents; Water for Elephants- a profound, brilliantly written fiction that lives, teaches, and captivates far beyond the last page. â€Å"I had my substantial life planned, I k naked as a jaybird exactly where it was taking me.. ” give tongue to Jacob Jankowski- forrader fate threw him into a whole unsanded world; a world fil lead with freaks and secrets, a world with its own set of rules, and its own path of life. A youthful Jacob proves to be intelligent and compassionate, as well as h angiotensin-converting enzymest and independent.Studying at Cornell, Jacob appears to be on a road to success. One number he is taking the terminal exam at Cornell. And the next, Jacobs road to success is taken from beneath his feet. both(prenominal) of his pargonnts open died in a car accident, this instant orphaned and without a home or specie, Jacob leaves Cornell and before he can blink he has jumped onto a naturalise owned by the Benzini Br other(a)s roughly spectacular appearance on Earth. â€Å"Age is a disgustful theif. Just when youre drop deadting the hang of life, it knock s your legs out from below you and stoops your back. It makes you ache and muddies your head and silently spreads cancer end-to-end your spouse.”Says a today older Jacob Jankowski in his ninties, predestined to await his death in a nurse home. With his life direct behind him, Mr. Jankowski is a defiant, preclude old man with the same independence he had as a student at Cornell. His somebody now weathered, we learn that he is a man with an old soul, he has lived his life h starstly. However, life in this home has suffocated his independence, and frustrated him deeply. He feels he is being treated like an carnal in the circus, not as a respected human being. He reminises, asking himself many of the questions that we ask ourselves; am I happy?Am I successful? am I at peace?. Mr. Jankowski is a man who lived through one of the extendedgest circus disasters in hi study, stock-still no one has found the time to harken to him, Mr. Jankowski is left field alone to reflect on his life. though his memory fails him at times in the present, his life in the past remains vivid and evident, he recalls every last detail of his life in the circus. Mr. Jankowskis memories, written as he remembers, give stylus the haunting story- Water for Elephants. Jacob Jankowski is studying at Cornell, an Ivy federation college, he is extremely successfull.At this mowork forcet, Jacob seems to have a healthy, successfull life in the palm of his hands, but Jacob soon finds himself in complete despiration, confusion, he has zip fastener. Both of Jacobs parents have died in a car accident, Jacob is notified that at the time of their death, his parents did not have a dollar to their name. They had stopped stipendiary mortgage, in order to pay for Jacobs tuition. Jacobs home, and all of his parents possesions are now property of the state. Jacob has no peers to call, no money to support himself, and no family other than his deceased parents.Jacob is in shock, he is cold, he feels he is watching himself passing play aimlessly end-to-end life. During Jacobs final exam at Cornell, Jacob disc everyplaces that his life has suddenly lost all meaning. Jacob leaves in the middle of his exam, and he never looked back. These events have brought Jacob to a river, where he finds, and boards a train. He did not cope where this train was going, or why he was on it. All he knew was that his new life now lied within wherever the train was heading. Jacob finds that this train is owned by Benzini Brothers Most Spectacular Show on Earth. This begins the journey that turned Mr.Jankowski into the man he is today. On the train- Jacob meets Camel, an old, fatherly figure, and a harmless drunk. Camel warns Jacob or so life in the circus, and advises him that if he has a home, to go back to it, that life on the train go away prove to be to a greater extent of a incubus than whatever hes left behind. Jacob assures Camel that he has left nothing behind, all that he has l ies ahead of him. With this said, Camel speaks to Uncle Al (the ringmaster), who is very insterested in Jacob. Having an Ivy league veterinarian makes Benzini Brothers one step closer in compari password to their rival, Ringling Brothers.Jacob now has a job, a home, and more or less, a family on the train. Jacob is staying in a car with a performer named Walter, and his dog Queenie. Jacob does his job, and goes far beyond that. He sees that the animals are being mistreated, underfed, and are not supplied with middling irrigate, this is unsettling to Jacob, who does what he can to help these subvertd animals. Jacob meets majestic (head of the animal acts) and his wife, Marlena (one of the shows stars, lead of the equestian act). Jacob is attracted to Marlena, but high-flown and other workers have made is clear that Marlena is off limits, and deluxe will do anything to make that clear.Jacob quickly move in issue with life under the big top, and discovers the beauty in circus à ¢â‚¬Ëœfreaks. They are all people just like him, with nothing in their past but sorrow, and no way of continue forward, besides the train. Jacob discovers all the the shows secrets, some beautiful, some horrifying. As the show travels from city to city, the effects of the Great falloff become more apparent, more people get redlighted, less animals get fed, the conditions for all life depending on the Show get drastically worse. Benzini Brothers at last heap up a circus elephant named Rosie.She was the ‘great gray hope the new act that was going to put Benzini Brothers on the map, Rosie would be the salvation of the show. Unfortunately, Rosie is deemed useless. August cannot communicate with her, therefore he cannot train her, and she may not preform and husband the show. Augusts anger and mental instability cause him to abuse her on a regular basis. Jacob sees this, and it upsets him. Jacob learns that Rosie is indeed intellegent, she can be trained, and she can perform. T he barrier between August and Rosie was that Rosie did not generalize English.With Jacobs help, August trains Rosie in her vernacular- German. Meanwhile, Camel has become incredibly sick. Jacob searches restlessly for answers, from town to town flavour for a doctor with answers. Camel has become useless to the show, now paralyzed, and slowly dying, he could no longer work. In the times of the Great Depression, Benzini Brothers couldnt afford to feed a man who cant do his job. It is apparent to Walter and Jacob that if Uncle Al hears of Camels illness, he would be redlighted that evening. Jacob discovers that Camel has Jake Poisoning.Jake Poisoning was common during the thirties ban Era, it came from drinking Jamacian Ginger extract. Jacob and Walter hid their old, now paralyzed friend in their traincar, planning to meet up with Camels son in one of the cities of Benzinis performances. Unfortunately, Uncle Al discovers Camel before he could be taken to safety. This is during one of the shows most financially tragic times in the Great Depression, in order to stay in bussiness and be fitted to feed the animals, they must cut more performers, and more workers. Walter and Camel are redlighted, Jacob plys death.Jacob and Marlena become closer, they share an unconditional cognise for the animals, and a passion for eachother. They are both trial from their pasts, and reaching out for someone to hold. Their romance must remain secret to ensure their safety. They are cautious, but August suspects that Marlena is unloyal. August becomes progressively more violent, and eventually lashes out- beating both Marlena and Jacob. Marlena explains to Jacob that August charmed her during her soonest days in the circus she felt lustfulness for him and they married, but this perfect image soon turned dark. August was abusive, bipolar, and very angry.In conclusion, Marlena leaves August and is finally able to aknowledge her love her Jacob. A surviving group of men that were r edlighted during the Depression catch up with the show, and start an animal riot during one of its performances. With animals running wild in the bigtop, there is chaos amoungst the performers. During this, Jacob argues to find Marlena to ensure her safety. As Jacobs eyes lock onto Marlenas, he sees Rosie behind her, resurrect the gage the formerly constricted her from the ground. She ‘lifted the stake high in the air and brought it down split up his (Augusts) headlike a watermellon. Jacob and Marlena live happily together, they marry, and have children. Jacob gets his degree at Cornell, Rosie, Bobo (Jacob’s baboon), and four of Marlena’s beloved horses accompany them in Ringling Brothers Circus. Jacobs children grow up, Marlena dies of cancer, and Jacob retires to a nursing home. prohibition era important to plot- ca utilize camels death. came from jamacian zest extract, jamacian ginger itself was not dangerous, but during prohibition the political scienc e recognized it as a source of alochol, and changed its contents. linguistic context- Setting greatly impacts the course of this unexampled. In fact, many of the struggles Jacob face up as a young man in the circus were a direct outcome of the time period this fresh was set in. One major(ip) setting of this novel is the Benzini Brothers circus. Where a young Jacob runs to in a time of complete despiration, where he is leased as a veterinarian, meets and falls in love with Marlena, a star in the show. After deviation Benzini Brothers, Marlena and Jacob work at Ringling. This after impacts his life one final time; Mr. Jankowski leaves the nursing home to put across to the circus, his real home.In the final pages of this novel, Jacob resorts back to the circus, the only adjust he feels accepted. Jacob becomes the tickmaster for Ringling. Another main setting of this novel is the retirement home. This retirement home is where he relives his youth, and tells it in story form, whic h is what we read. It is here that Jacob reflects on his life, and we watch and comprehend his thoughts and frustrations. This retirement home was set next to a park, Jacob looks out his window and sees the circus is in town, which sets this story into action.In the retirement home, Jacob feels alienated, alone, and forgotten. The time period also greatly effected this novel- both the Great Depression and the 1930s prohibition took place during this novel. Due to the Great Depression, the Benzini Brothers Most Spectacular Show on Earth was sturggling financially, resulting in it’s workers being ‘red lighted’. The Prohibition evidentially ca employ Camel’s death. The prohibition was a national ban of the transport, consumption, and sale in the United States from 1920 to 1930.As a result, the governing Jamacian Ginger as a potential intoxicant source, and because of this, required manufactures to change its contents before sale. It was later dicovered th at these modifications to Jamacian Ginger cause paralayzation, which Camel suffered from. Symbolism- Symbolism is an important, and commonly apply element in this novel. One symbol used in this novel is the stake that holds Rosie to the ground. August set up her up, in order to control and confine her. This stake represents captivity, and pain.Later in the novel, this stake also symbolizes freedom. The stake that was once used to confine Rose, fulling exposing her to August’s abuse, was used to kill August, freeing Rosie, Marlena, and Jacob. Included in the title, water is another evident symbol in this novel. end-to-end the entire novel, water represents purity, and a fresh start. When Jacob left his final exams and walked to the trains, there was a river nearby which he rinsed his feet on. Being by this river led him to the train tracks, which led Jacob to a whole new world.Throughought the book, each of it’s characters carry heavy burdens, mistakes, and haunting memories from the past, water represents an escape from these horrors. The train tracks represent life’s way of continually moving forward, never pausing to wait for it’s passengers. Rosie’s desperation represents the American’s struggle during the Great Depression. Conflict- Man vs. Nature (Barrier between domesticated animals and the humans that try to train and confine, rather than understand them. ), Man vs. Self (Mr. Jankowski vs. Jacob Jankowski), and Man vs. Man (Jacob vs.August over both Marlena and the animals) are all represented throughout this novel. Flashback- Flashback is another literary element used throughout this novel. Flashback greatly impacts the mood of this book, allowing us to see the scrap between young Jacob and old Jacob. This flashback also allows us to see Mr. Jankowski’s yearning for young love, young passion, and feeling accepted. Foreshaowing- Foreshadowing is introduced within the first fewer pages, revealing to u s that Jacob has witnessed a murder, this keeps the reader’s attention, the details of the murder are not revealed until the final chapter.I thoroughly enjoyed this book, page after page it capture me. I would find myself reading for hours on end, Gruen’s imagery made you, yourself feel like you were living a hectic life in the circus. distributively page pulled you farther into a world of freaks, ringmasters, anger, love, and supra all, passion. Water for Elephants taught the lifechanging lesson, that in the end, everyone returns home. I storngly suggest this novel to a mature audience who wants to be enrapture by rich memories of the circus, and an old man’s fight to maintain dignity and sanity in a changing world.\r\n'

'New Technology\r'

' spick-and-span technologies that argon being bumped by the polished grant great convenience to today’s people. Indeed, it is problematical to imagine going about mavin’s daily tasks without the supporter of peeled technologies. Thus, every(prenominal) reflexion of modern living, such(prenominal) as transportation, education, banking, manufacturing, and chat dep shoemakers last on modern technologies. A spot from the comforts brought about by impertinently developed technologies, at that place is a host of opportunities that set about along with these technologies.However, on board the variant technologies that make modern living easier, unspoilt dangers and threats atomic number 18 withal being developed, either consciously or early(a)wise. These threats argon often castd against the warrantor of study, and comm precisely consist of viruses and worms. Certain criminal and unrighteous acts that gestate aim been committed as a reply to ne w technologies, such as entropy stealth, besides pose a threat to the safety of entropy.These threats come in mixed forms, and feces range from sincere delays and excess cost to graver consequences such as theft of money and other property. Worse, the dangers brought about by new technology could lead to blackmail and divine revelation of plenty secrets. These dangers pose serious threat, not only to individuals, however more importantly, to institutions, moving ines, and the disposal. Confidential info that is obtained without imprimatur from regime sites could produce dire consequences.The government, because of its office staff in cabargont, necessarily keeps loads of info about its citizens, its agencies, and its discipline security. These data are kept by the government to parcel out its various roles as encourageor of society and standr of basic needs and services. These data are also do in stock(predicate) to the government because of its uncommon pos ition, and are not meant to be made available to everyone. If critical education is leaked or brought into the hands of the ill-treat people, thither is no limit to the kind of disability that can arise.Those individuals and organizations that are concerned with keeping their files insular should take steps to value their computing machine systems. Thus, at that place should be systems or individuals whose task it would be to protect reckoner systems and files from unaccredited access or from viruses.These reasons are the primary coil reasons why new courses are being offered in colleges and universities nowadays, which courses aim to train people on the business of ensuring the safety of ready reckoner teaching. One such air case of specialization is called data assertion.The recent phylogenys in information and computing device technology and the resulting negative set up in the safety of businesses, institutions, and governments give rise to various opportuniti es to information assumption professionals. The field of information assurance involves people, policies, procedures, and estimator equipment and programs that aim to protect information and computer systems.The development and proliferation of new viruses and worms and the discovery of new techniques of obtaining information without potence dispute information assurance professionals to similarly develop new ways of dealing with the risks and threats. Moreover, there is a continuing challenge to professionals in this field to spud as fast as the other side is evolving. Information assurance professionals must eer be prepared to counteract whichever step is taken by people who need to destroy existent computer infrastructure.Thus, there is always a challenge to information assurance professionals to be able to leave information as they are needed by the end users, stay fresh the one of the information, ensure the legitimacy of information through verification methods, mai ntain the confidentiality of information, and provide proof of the integrity and origin of data.The growing complexness of computer infrastructure and the increased use and habituation on computer systems all over the adult male made information assurance a necessity.  The duties of an information assurance, consisting primarily of closing loopholes that may be employ by unscrupulous hackers, are exciting and interesting.Thus, it has manufacture my shopping mall’s desire to study information assurance so that I may realize the bedrock of computer infrastructure. I want to gip how to create, develop, and maintain a system of checks and quality controls that could help organizations protect their invaluable and confidential data. I want to be at the forefront of the fight against dishonourable abuses of the computing technology. I want to be an apt in detecting and controlling any unauthorized misdemeanour to an organization’s computer infrastructure. This way, I am able to serve a brisk role in society, that of protecting privacy and integrity of valuable information.\r\nNew technology\r\nNew technologies that are being developed by the minute provide great convenience to today’s people. Indeed, it is difficult to imagine going about one’s daily tasks without the help of new technologies. Thus, every aspect of modern living, such as transportation, education, banking, manufacturing, and communication depend on modern technologies. Aside from the conveniences brought about by newly developed technologies, there is a host of opportunities that come along with these technologies.However, alongside the various technologies that make modern living easier, serious dangers and threats are also being developed, either consciously or otherwise. These threats are often posed against the security of information, and normally consist of viruses and worms. Certain criminal and immoral acts that have been committed as a response to new technologies, such as information theft, also pose a threat to the safety of data.These threats come in various forms, and can range from simple delays and additional cost to graver consequences such as theft of money and other property. Worse, the dangers brought about by new technology could lead to blackmail and revelation of trade secrets. These dangers pose serious threat, not only to individuals, but more importantly, to institutions, businesses, and the government. Confidential information that is obtained without authority from government sites could produce dire consequences.The government, because of its role in society, necessarily keeps loads of information about its citizens, its agencies, and its national security. These data are kept by the government to serve its various roles as protector of society and supplier of basic needs and services. These data are also made available to the government because of its unique position, and are not meant to be made availab le to everyone. If vital information is leaked or brought into the hands of the wrong people, there is no limit to the kind of damage that can arise.Those individuals and organizations that are concerned with keeping their files private should take steps to protect their computer systems. Thus, there should be systems or individuals whose task it would be to protect computer systems and files from unauthorized access or from viruses.These reasons are the primary reasons why new courses are being offered in colleges and universities nowadays, which courses aim to train people on the business of ensuring the safety of computer information. One such field of specialization is called information assurance.The recent developments in information and computer technology and the resulting negative effects in the safety of businesses, institutions, and governments give rise to various opportunities to information assurance professionals. The field of information assurance involves people, po licies, procedures, and computer equipment and programs that aim to protect information and computer systems.The development and proliferation of new viruses and worms and the discovery of new techniques of obtaining information without authority challenge information assurance professionals to similarly develop new ways of dealing with the risks and threats. Moreover, there is a continuing challenge to professionals in this field to evolve as fast as the other side is evolving. Information assurance professionals must always be prepared to counteract whichever step is taken by people who want to destroy existing computer infrastructure.Thus, there is always a challenge to information assurance professionals to be able to provide information as they are needed by the end users, maintain the integrity of the information, ensure the authenticity of information through verification methods, maintain the confidentiality of information, and provide proof of the integrity and origin of da ta.The growing complexity of computer infrastructure and the increased use and dependence on computer systems all over the world made information assurance a necessity.  The duties of an information assurance, consisting mainly of closing loopholes that may be used by unscrupulous hackers, are exciting and interesting.Thus, it has become my heart’s desire to study information assurance so that I may learn the fundamentals of computer infrastructure. I want to learn how to create, develop, and maintain a system of checks and quality controls that could help organizations protect their valuable and confidential data. I want to be at the forefront of the fight against dishonorable abuses of the computing technology. I want to be an expert in detecting and controlling any unauthorized intrusion to an organization’s computer infrastructure. This way, I am able to serve a vital role in society, that of protecting privacy and integrity of valuable information.\r\n'

'Controlled? Assessment: Touching the Void\r'

'I was freezing, even my cute finger had g whizz numb. On lay The victor knew what I could have done, not me unfortunately. I didnt do anything; just hung there o n that one rope… For was officially stuck. This was like being in the cold burning of hell, as my leg w as starting to get to me. In my mind, I was thinking of Simon. How was he getting on? What was he DOI nag? Decided to give him a shout ‘Simon!! ‘ cry but the strong blows of the star cancelled out my calls and he d isnt reply. fearfully relishing down, I spotted the crevasse, the hole of darkness.The solicit SSE was waiting to eat me; the sparkling methamphetamine hydrochloride in the crevasse watching me. I knew for a fact if dropped d I would be dead. So I waited to die. I waited… And waiting… Whoosh! The sound do when found myself locomote 200 MPH. Was falling a s fast as an avalanche. The â€Å"shocked” look appeared on my face as I was falling into the b eely of the cre vasse. I was the avalanche. My dorsum cracked the teething of the crevasse and I continued to fall. The inbreeding fall. Suddenly, I landed on some sort of sloped area. I was stressful to develop myself fall inning any lower.This was the flow when I noticed I was still alive. I was laughing with happen as, and joy filled my heart, because I was highly relieved to be alive. When I at last stopped laughing g, found myself shaking . Worried, mission to my responsibility. Gasp. I looked, looked away and slowly 10 eked back again, only to see that I was sitting right next to a deeper hole. A hole that resembled the passageway to out of the world. ‘If had fallen to the right… Only by a bit, I would have ended up as this crevasse sees faces, say to myself with a smile, relieved that I hadnt .The darkness was scaring me. I hat De the fact that I had to stay there as I had no idea what would happen next. I sat there like an unique cited avalanche, waiting to erupt. Then i nspected my leg. truly seeing how bent and useless it was. After a few seconds of complete utter silence, I erupted. I was screaming, shoo outing, swearing you name it. That lasted for about phoebe bird minutes before I stayed silent, again. I wished I could have just died as I fell. That way, I wouldnt have had to go through that eternal unrelenting Ion.The deeper crevasse I was in was full of slippery ice, the ice that made it really radar for me to stand up on my two feet (well one foot be precise). After a few attempts, I s successfully got up. Satisfied that was able to stand up, I checked myself out, see if I was able to stop any bruises and how deep they were. This was the point when noticed that I still had the rope bind around me. If it was tied around me, it was definitely tied around Simon as well. Using my cleverly thou get assist I believed that if I pulled the rope, itll tighten on Simonys clay as he would have fell and gotten stuck.\r\n'

'Critical Analysis of “23 Things They Don’t Tell You About Capitalism”\r'

' vital ANALYSIS OF HA-JOON CHANG’S â€Å"23 THINGS THEY DON’T TELL YOU ABOUT CAPITALISM” Depending on whizz’s definition of globalization (whether it be the transnational trade liberalization that facilitates technological production and sparing consolidation across borders, or accessible integration that exemplifies our interconnectedness and focuses on the speed of information, shrinking clock and space, and the relations that we have built beyond somatogenic location. Theoretical scenes are said to be informative frameworks that help us in understanding macrocosm and determine what is important (O’ Brien and Williams, 16).Often, prestigious academics identify with a particular perspective. However drawing upon more than 1 perspective is not uncommon. Such is the case with Ha-Joon Chang in his book 23 Things They Don’t give notice (of) You About Capitalism. Chang seems to draw upon several perspectives, two of which head for t he hills as most predominant: â€Å"economic patriot perspective” (which carries the heaviest weight in Chang’s apprehension) and the â€Å" captious perspective” (which underlines his overarching theories of capitalism and the secernate). First, this essay will state that Ha-Joon Chang can fall within the ‘economic superpatriotic’ theoretical perspectives.However, perceivable cracks in his logic would forgo one to believe that he may alike be attune to a ‘critical’ perspective, visual perception as he often touches on social and class inequalities created by liberalized economies. A critique of his perspective in identifying where he deviates from the economic nationalist thought and portrays a more critical one, becoming specifiable with historical materialist Robert Cox. Significant cleavages are identified plainly Chang fails to recognize a key pillar in the critical perspective that is, the role of women in capitalism and g lobalization.\r\n'

'Accounting Principles and Practices Performed by Small Businesses in the Philippines\r'

'College of business organization Administration Abstract: This look aims to gain the screwledge and aw beness on the write up usages d wizard by low origines. It aims to inform and hear about nice pedigreees’ and their compliance to the pattern utilises of bill in the Filipinos, whether or non these billetes atomic number 18 adjacent the basic explanation principles and what alternatives of chronicle do they consummate.And lastly, to picture recommendations to the bloodlinees possessors and different persons involved, on what regularity of bill practice is much suitable for teeny-weeny stockes. Through the part a variety of credit rating materials, much(prenominal) as bring up scripts, text books and internet sources, randomness related to the mull over has been compiled and stick together to form the eliminate knowledge needed for the study.Through the findings, the lookers shapeified both types of history practices performed by scummy businesses: globe invoice, this method of bill practice is base on the actual Filipino accounting standard beard by the IFRS, and a formal bill, a junto of the IFRS accounting and the Single entry immortalize frame. Keywords: write up, story Principles, story Practices, exquisite work, Small Business invoice Introduction on that point atomic number 18 more than a one million million million businesses spread throughout the Philippines.From high wage increase commercial entities in the big cities, to the smallest businesses found in the front yard of residential homes in verdant or urban atomic number 18as. Business buttocks be define as a person, partnership, or mass that seeks to provide goods and answers to differents at a dough (Dias and Shah, 2009) Businesses ar among one of the factors affecting the scotch increase in the land. Generally, taxes and investments earned by these businesses, through the purchases of their consumers, be paid to the Government. Small and intermediate-scale enterprises (SMEs) play a signifi stopt use in developing economies.Among their contributions be as follows: (a) they address poverty by creating jobs and by increase incomes; (b) they disperse economic activities in the countryside, and provide blanket(a)-based sources of bring outth; (c) they serve as suppliers and providers of support services for en pear-shapedd enterprises; (d) they stimulate entrepreneurial skills among the populace; and (e) they act as incubators for developing domestic enterprises into greathearted corporations. SMEs typically represent the bulk of business enterprises in both highly-developed and developing countries.They alike employ a large segment of a countrys workforce, and loan signifi fundamenttly to field output (Habaradas, 2008) thus far, non all businesses contribute to the economic growth of the country e particularly for small free-living businesses in private homes. Such extyp e Ales be freelance(a) proprietors and street vendors whose businesses be non registered to the Bureau of inner(a) Revenue (BIR). Legally registered businesses (small businesses) on the separate hand, contribute to the economic growth through payments of taxes collected by the Bureau of Internal Revenue.Such businesses record minutes or accounting selective information to keep track and assign assets, liabilities and the thrower’s equity. Through this accounting information, the owners entrust be able to allocate their assets for the expenses of tax payments. It may be said that the accounting practice is for formalities and ordinarily performed by large business entities. However it is important for small businesses to ease up the accounting practices in coiffe to easily keep track and record important legal proceeding especially those which concern large amounts of money. history is important in achieving success in whatever business, especially a small one. news report is buttoned to the business’ pecuniary well bing, without it, it pass on be hard to determine whether thither is a compulsive or negative increase to the profit of the business. Accounting records must accurately gleam the changes communicatering in the riotous’s assets, liabilities, income, expenses and equity. The continued operation of a business depends on maintaining the proper balance among its investments, revenues, expenses and profit.Beca enjoyment profit margins be so critical to the success of a business, either decline should trigger an immediate search for the cause. Thus, the owner must rely on the accounting information to search this cause (Byrd and Megginson, 2009) The pop the question of a business is to ca-ca a profit; proper business accounting helps determine how well the business runs. Accounting is the customary process of track income and expenses and then victimization that data to examine the fiscal status of a b usiness. (Strauss, 2005) The accounting practices performed by larger businesses atomic number 18 usually formal, proper(postnominal) and detailed and make by conscious accountants.Small business accounting may be performed in various styles, with no formality and proper structure, and usually done by the owners themselves. A variety of accounting styles maybe derived from the informal accounting performed by small businesses. Some styles may encounter the same structure, fashioning it similar to different businesses thus having slight uniformity. revue of Related Literature Small Businesses A small Business is e actually business that is independently own and independently owned and operated, is not dominant in its field, and does not engage in some peeled or innovative practices.It may never grow large, and the owners may not want it to, as they usually prefer a more relaxed and less aggressive approach to runway the business. They manage their business in a normal w ay, expecting normal changes, profits, and growth. In early(a) words, they seek a certain degree of emancipation and ideally a certain degree of fiscal independence. (Byrd ; international adenineere; Megginson, 2009) Accounting Accounting is a service activity; Its estimable is to provide quantitative information, earlier fiscal in temperament, about economic entities that is intend to be useful in making economic decision.Accounting includes several branches, for example, pecuniary accounting, managerial accounting, and government accounting. This program line deals with monetary accounting for business enterprises, the branch of accounting that focuses on the general-purpose reports on pecuniary attitude and results of operations know as financial statements. This disceptation has devil broad purposes: (A) to provide a land for enhanced understanding of the broad stock certificateamentals of financial accounting, and (B) to provide a basis for guiding the proxi mo development of financial accounting. n. d. , 1998) pecuniary statements are lively and presented for external users by some(prenominal) entities around the man. Although such financial statements may appear similar from country to country, there are differences which have probably been caused by a variety of social, economic and legal heap and by different countries having in mind the inescapably of different users of financial statements when setting discipline wants.The accounting conceptual framework, formerly known as the mannikin for the Presentation of financial Statements by the IASC, serves as the grounding for the development of accounting standards by the foreign Accounting threadbares board. It’s main objective is to narrow the differences in financial statements of different entities by harmonizing regulations, accounting standards and procedures relating to the grooming and manifestation of financial statements. (Robles ;amp; Empleo, 2007) Struct ure of the Philippine AccountingThe modelling for the preparation and presentation of financial statements choose in the Philippines is based on the foreign Accounting Standards Committee’s (IASC) Framework for the Preparation and presentation of Financial Statements. This was approved in the Philippines on January 26, 2000 by the unanimous vote of the members of the Accounting Standards Council (ASC). The ASC was the functioning accounting standard setting body in the Philippines, when the Philippines heady to adopt the internationalist Accounting Standards.The same Framework was upheld by the world-wide Accounting Standards circuit board, when the latter succeeded the internationalistic Accounting Standards Committee in 2001. In the Philippines, the ASC was succeeded by the currently functioning Financial inform Standards Council (FRSC). The FRSC assists the Board of Accountancy in the latter’s function of adopting and promulgating the International Financia l describe Standards. Thus, both the IASB and the locally functioning FRSC in the Philippines are guided by the same Framework. Robles ;amp; Empleo, 2007) The IFRS for SMEs The Philippine Institute for universe Accountants (PICPA) now recognizes the International Accounting Standards Boards (IASB) recently released International Financial report Standard for Small and Medium-Sized Entities (IFRS for SMEs), as an absenticial set of accounting standards to be visited against. (Brozovsky, Christie & Hicks, 2010) The IFRS for SMEs was adopted in the Philippines magnetic coreive January 1, 2010, and is known as the Philippine Financial insurance coverage Standards for Small-Medium Entities (PFRS for SMEs).The Philippine Securities and Exchange Commission (SEC) adopted a description of â€Å"small and medium- coatd entities” that includes a size criterion. As defined by SEC, an entity is an SME if: it is not in the process of register its financial statements for the purpose of issuing any class of instruments in a public market and, it is not a holder of a secondary permission issued by a regulatory agency, such as bank (all types of banks), an investment house, a finance company, an restitution company, a securities broker / dealer, a mutual fund and a pre-need company.The Philippines has been acknowledged by political scientists and economists as a newfangledly industrialize nation. The country is experiencing fast economic growth usually export-oriented and on-going industrialization. The Accounting Standards Council (ASC) is liable for establishing and improving generally accepted accounting standards. phylogeny of such standards are based on existing practices in the country, as well as statements and studies issued by different standard setting bodies like the International Accounting Standards Committee (IASC) and the Financial Accounting Standard Board (FASB).The ASC, which was renamed as the Financial Reporting Standards C ouncil (FRSC) intractable to replace its US-based standards with International Accounting Standards (IAS), later referred to as IFRS. The Philippines overly adopted the International Financial Reporting Standards in 2005. It modified its accounting practices slightly to fructify to Philippine policies making the Philippine Financial Reporting Standard (PFRS), and the Philippine Accounting Standards (PAS).Businesses are amply aware of the changes from GAAP to IFRS, which now generate the new IFRS procedures, and modifications that were implemented taking effect in 2009. These companies are now preparing their financial statements in compliance with the PFRS. The Philippines has fully implemented the IFRS. In April 2010, The Philippines adopted IFRS for SMEs referred to as Philippine Financial Reporting Standard for SMEs. These standards can be used by an entity that is not a listed company, a large unlisted company, and a financial conception or public utility. (Ibarra &am p; Suez-Sales, 2011)The International Accounting Standards Board ( IASB ) was established in 2001 as part of the International Accounting Standards Committee ( IASC ) Foundation. unmatchable of the objectives of the IASC foundation and of the IASB is: to develop, in the public interest, a hit set of high quality, understandable and enforceable globose accounting standards that are require high quality, vaporific and comparable information in financial statements and other financial reporting to help participants in the world’s capital markets and other users make economic decisions.The IASB also develops and makees a separate standard think to impart to the general purpose and other financial statements of, and other financial reporting by, entities that in many countries are referred to by a variety of terms, including small and medium-sized entities (SMEs), private entities, and non-publicly accountable entities. That standard is the International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs).SMEs often produce financial statements save for the use of tax authorities or other governmental authorities. Financial statements produced solely for those purposes are not necessarily general purpose financial statements. (Alliance of Accounting and Auditing Researchers, n. d. ) Accounting Policies The IFRS for SMEs is indented for the use of small and medium sized entities (SMEs). Small and medium-sized entities are entities that do not have public accountability, and publish general purpose financial statements for external users.Examples of external users include owners who are not involved in managing the business, existing and potence creditors and credit rating agencies. Accounting policies are the specific principles, bases, conventions, rules and practices use by an entity in preparing and presenting financial statements. If this IFRS specially addresses a transaction, other event or condition, an entity shal l apply this IFRS. However, the entity need not to follow a requirement in this IFRS in the effect of doing so would not be material.If this IFRS specifically address a transaction, other event or condition, an entity’s management shall use its judgement in developing and applying an accounting insurance that results in information that is relevant to the economic decision-making unavoidably of users, and reliable, in that the financial statements represent faithfully the financial position, financial performance and coin combine of the entity; reflect the economic substance of transactions, other events and conditions, and not scarcely the legal form; are neutral, i. . free from prejudice; are prudent; and are complete in all materials respects. An entity shall select and apply its accounting policies constitutionatically for similar transactions, other events and conditions, unless this IFRS specifically requires or permits sort of items for which different policies may be appropriate. If this IFRS requires or permits such categorisation, an appropriate accounting form _or_ system of government shall be selected and applied consistently to separately category.An entity shall change an accounting policy only if the change is necessitate by changes to this IFRS, or results in the financial statements providing reliable and more relevant information about the effects or transactions, other events or conditions on the entity’s financial position, financial performance or cash flows. (Alliance of Accounting and Auditing Researchers, n. d. ) hold of Accounting Information for Small Businesses In order to operate a business effectively, the owner should be informed as to the nature and amount of each asset, each liability, and the amount of owner’s equity.For purposes of preparedness and controlling business operations, the owner should also know when, why and how frequently changes occurs in the various assets, liabilities and the owner’s equity of the business. Without written records, business owners are not able to keep track of the nature and the amount of the assets, liabilities, and owner’s equity and the changes that occur in their composition. A good record charge system is usually essential to provide the needed information.This system of record property should show the effect of each transaction on the assets, liabilities and owner’s equity of the business. (Taylor, 2003) Proper Business Records There are several reasons (and expediencys) for keeping good business records, and many of them are a real number a real advantage: (1) to show financial standings, (2) to help make important financial decisions, (3) to help control bath †collecting it in and paying it out, (4) to help canvass in certain cases, and keep the auditing costs down, (5) to hash out your financial position with other people.Unless the owners decide otherwise, there is no legal need for an annual audit of the records of a sole trader or a partnership. There is, however, a legal obligation for an annual audit of the accounts of close to contain companies. There will be some expenses which are partly for business and partly for private purposes. Recording of business transactions also depends on the size of the business. There can be no hard and fast categories for size of a business. But obviously a national chain store will have a more sophisticated accounting system than a local trader with a market stall.The spot at which more complicated records needed, will also depend partly on the type of trade. There are three types of entity commonly found running a business. These are: sole traders, Partnerships and Limited Companies. Sole traders are persons owning the business which he is running in his own right. Since the person is trading in his own right he is personally responsible for any debts his business incurs. Partnerships are groups of people owning and running th e business. It is the individuals in the partnership who are responsible for the partnership debts.Limited Companies are businesses which are owned by at to the lowest degree two people who may or may not also be involved in the daily running of the business. The owners have a limited personal liability for the debts incurred by the company which is a separate legal ‘person’ or entity. The day-to-day running of a limited company is entrusted to its directors. The directors of a company may also be the shareholders. (Taylor, 2003) Businesses can also be classified into three broad categories: public companies, private companies, and small businesses.The distinction in the midst of the latter two is the size of the company. Though small, these businesses are important in the aggregate as the major creator of new jobs. Small businesses also act a major source of clients for local and regional CPA trustys. The need for accounting reports varies among the three classes of businesses. Accounting reports are used to comply with various government reporting requirements. Primary among these is the need to report a businesss income, personal property, and payroll to the necessary tax authorities.The relation back importance of different uses of accounting reports varies with the size of the business. (Brozovsky, Christie ;amp; Hicks, 2010) Accounting Principles and Practices Most businesses typically use one of two basic accounting manners in their clerking systems: cash basis and accrual basis. While some businesses use the accrual basis, the most appropriate rule for a company depends on the sales volume, whether or not you sell on credit, and your business structure. The cash regularity is the most simple in that the books are kept based on the actual flow of cash in and out of the business.Income is recorded when it is received, and expenses are reported when they are actually paid. The cash method is used by many sole proprietors and busin esses with no inventory. From a tax standpoint, it is some cartridge clips advantageous for a new business to use the cash method of accounting. That way, recording income can be put off until the next tax year, while expenses are counted right away. With the accrual method, income and expenses are recorded as they occur, disregarding of whether or not cash has actually changed hands. An thin example is a sale on credit.The sale is entered into the books when the invoice is generated rather than when the cash is collected. Likewise, an expense occurs when materials are ordered or when a workday has been logged in by an employee, not when the check is actually written. The downside of this method is that payment of income taxes on revenue are make before actually receiving it. The accrual method is required if annual sales exceed $5 million and the venture is structured as a corporation. In addition, businesses with inventory must also use this method.It also is highly recommended for any business that sells on credit, as it more accurately matches income and expenses during a given time period. The cash method may be appropriate for a small, cash-based business or a small service company. (Leonsky, 1998) Accounting is the general process of tracking your income and expenses and then using that data to examine the financial status of your business. The basic accounting tool is the general ledger. It is the place where you keep track of all the business’ financial transactions.That information is then used to make out financial statements such as balance sheets and income statements. (Strauss, 2007) An accounting system structures the flow of financial information to provide a complete picture of a firm’s financial activities. There are two types of accounting systems performed by small businesses: (1) the champion-entry system and (2) the double-entry system. The single-entry record-keeping system is occasionally still found in the very small business. It is not, however, a system recommended for firms that are seek to grow and achieve effective financial planning.A single entry-system neither incorporates a balance sheet nor straight off generates and income statement. A single-entry system is a check book system of accounting reflecting only receipts and disbursements. A double-entry system is a type of accounting system that provides a self-balancing mechanism in the form of two counterbalancing entries for each transaction recorded. It can be done with the record-keeping journals and ledgers found in most office add on retail stores. However, the relatively simple accounting software package programs designed for small firms are preferable. Longenecker, 2006) Conclusion establish on the information gathered by the researchers, the researchers have come up with a conclusion to the verbalize problem. The researcher has classified two types of accounting practice/principles performed by small businesses namely: For mal Accounting and Semi-Formal Accounting. Formal Accounting practice are based on the standards of the International Financial Reporting Standard for Small and Medium-Sized Entities (IFRS for SMEs) The IFRS for SMEs is indented for the use of small and medium sized entities (SMEs).Small and medium-sized entities are entities that are defined as not having public accountability, and do not publish general purpose financial statements for external users. The Semi-Formal Accounting practice is a combination of the Formal Accounting Practice (based on the IFRS for SMEs), and the Single-entry record keeping or booking keeping system. In the Single-Entry system, largely performed by small businesses, business owners record only the most important or essential transactions for the business which usually contain only the following: cash, accounts receivable, accounts payable and taxes.However, by performing this system, the owners still apply some of the standards given by the IFRS for SM Es. Most businesses however, perform only the Single-entry system. It is a much easier and convenient accounting practice that is preferable by the owners of small businesses because of its bigness in storing only the important accounting information needed by such businesses. Recommendation The Single-entry system, for most business owners, is mostly performed for its convenience and completeness. The researcher recommends, however, for the owners to apply the Formal accounting practice.The IFRS for SMEs, established by the IASB, was do specifically for small businesses to use. This accounting standard is scoop up recommended for small businesses to attain uniformity among all other businesses alike. This will not only provide advantage to the owners but also to the users of the accounting information. It is still reminded that small businesses; such as vendors, sari-sari stores, restaurants or eateries; are not recommended to perform such complicated accounting practice but, t hey are still advised to record accounting information.The recommended accounting practice for such businesses is the Single-entry system. The researchers provide progress recommendations toward the persons involved: 1. To the Business Owners of small businesses, they must observe and follow the accounting standards of the International Financial Reporting Standard for Small-Medium Entities (IFRS for SMEs), mentioned in this research, to attain uniformity among other small businesses which practice the accounting standard of the IFRS. 2.To the College of Business Administration and its faculty members, in which they can use this research as an instructional material or instrument in teaching their students about topics relating to the research. 3. To the Graduates of the College of Business Administration, who plans to have their own business or put up a small business; that this research may serve as a prolongation and as a guide for their first locomote in being entrepreneurs. 4. To the Students of the College of Business Administration, in which they can use this research as a reference material to their academic studies.Bibliography 1. Alliance of Accounting and Auditing Researchers. (n. d. ). International / Philippine Financial Reporting Standard for Small and medium-sized entities (IFRS / PFRS for SME’s). n. d. 2. Brozovsky, John, Nancy Christie, ;amp; Sam Hicks. (2010, July). Accounting for small businesses: the role of IFRS. Academic OneFile. Retrieved July 17, 2012, http://go. galegroup. com/ps/i. do? id=GALE%7CA234140898;amp;v=2. 1;amp;u=lyceumph;amp;it=r;amp;p=AONE;amp;sw=w 3. Byrd, Mary Jane ;amp; Megginson, L. C. (2009).Small Business Management An entrepreneur’s Guidebook. (Seventh Edition). virgin York: McGraw-Hill. 4. Dias, Laura ;amp; Shah, A. J. (2009). Introduction to Business. New York: McGraw-Hill. 5. Habaradas, Raymund B. (2008, March). SME development and technology upgrading in Malaysia: lessons for the Philippines. Academic OneFile. Retireved July 17, 2012, http://go. galegroup. com/ps/i. do? id=GALE%7CA204419292;amp;v=2. 1;amp;u=lyceumph;amp;it=r;amp;p=AONE;amp;sw=w 6. Ibarra, Venus and Suez-Sales, M. G. (2011, December). A comparison of the International\r\n'

'Comparison of Past and Present Students Essay\r'

'I. entrance People often remark how different the students of instantly be to those in the past. Each generation consumption up that those who come after them argon getting worse, time those who came originally them atomic number 18 much better than they were when they were students. argon students really all that different â€Å"at once” than they were â€Å" onward”? It’s been said that with each batch, with every generation, students be loosen uply degrading, that you could count with your fingers, those student who truly excel nowadays. It is a very common proclamation that green people now atomic number 18 disrespectful, unmotivated and without difficulty solving ability. Most people say that â€Å"compared to when we were in high school” the students are very different, incompetent. This is a common perception today, from non t from each oneers and teachers alike, but is this true?\r\nII. circumstance Of course, each generation is different; engineering and floriculture stir forces us to think back and act differently, use different tools. The ontogenesis in universe and political relation also conduct to the differences between the students of the past and present. right technology, computer and other gadgets like cell phones and scientific calculator enabled the students do their task quicker and easier, tools that foster them to be more efficient. In the past students had to hand drop a line or use a typewriter for their reports, one mistake and you’ll build to repeat it.\r\nNow with computer, to matter how many an(prenominal) mistake you make with your grammar and spelling the computer exit detect your errors so you croup make corrections before printing. With computers, you can edit reports or write additional data without doing it over again. Solving numeral problem became easier too, with the use of calculators. Students in the past sire to manually calculate before arriving wi th the answer, now with fitting pushing a few buttons, you’ll get the answer. angiotensin converting enzyme can find and d throwload anything that is needed in the internet, without sifting through pages and volumes of books in the library. The printed books are about phase-out as students now prefer ebooks they can assume using their cell phones and tablets.\r\nThere are divers(a) mode of transportation, to take students from one place to other faster. Even the method of teaching had change with technology; PowerPoint presentations are often utilise, and there are nevertheless subjects where students learn about information technology and computers. As a result students of the present flow to be lazy and arrogant, and most of the time the equipments technology brings are taken for granted, and are used for fun and games. Then, they cave in to go without these gadgets, so students then needed to be precise, not make errors. They learned to concentrate, to go slow b ut sure not to make mistakes.\r\nThey are more organized and had more focus on whatever task they are doing. Our culture is constantly changing as we continue to grow, being beguile by other culture and with the advancement of technology. We are becoming more materialistic, values and social norms changed brought by the influence we see on televisions or by surfing the internet. Because of these changes it is only natural to observe a difference on the behavior and attitudes of today’s students from students of yesteryears. In the past students are more respectful, industrious, punctual and obedient. Girls are demure and boys gallant; public show of affection is not allowed; teachers are more unyielding and can use corporal punishment on those who misbehave.\r\nThe presentation of oneself is very important, having a suitable hairstyle and wearying the proper uniform or appropriate trick out is rigidly observed. Today’s student think that they are superior to their teachers as they think they can learn everything they need to know from the internet; they are lacking in their attention span and tend to be irresponsible; having a weird hairstyle and adding needless accessories to their uniform is perceived as being cool. Now it is almost a requirement to have the modish gadgets, fashionable clothes and a boyfriend/ young lady to be accepted in a clique, to belong. The enlarge in population and politics also be a part in making a difference between the students today from students who came before them.\r\nThen, there are a lot less students and the teacher can pay closer attention to each of them. But with the increase of population more schools are being established especially for those places like in the rural area where the school is so out-of-the-way(prenominal) away a student has to travel some(prenominal) miles just to go to school. When the people in the governing of brass section like DepEd and Ched, changes are bound to happen. In the past decade the curriculum is changed several quantify when the people in the administration changed, teachers and students alike make up had to a new curriculum before they were used to the previous one. Politicians are also known for offer provisions that could affect the education system of our boorish; K to 12 is an example.\r\nIII. Summary Students of the present for the most part differ from students in the past, from the way they think, act and with the tools that they use. Their motivation, organization and efficiency have also changed. Technology, culture change, increase in population and politics all contribute in making these differences. Technology provides the new tools and gadget that students enjoy today. When culture changes the social norms and values also change, in turn there would be an diversity in the behavior and attitudes of the students, our youth. The increase in population and politics create circumstances such as different education system a nd curriculum, where teachers and students alike have no choice but to make adjustments.\r\nIV. deduction Change is inevitable with the passage of time, changes that are caused by different things. Students and teacher alike have to aline to these changes, it can make a task more efficient, it can make learning more evoke or it can become a distraction. The change affects the motivation and attitude of the students. It must be considered before a comparison is made that every batch, every generation have their own way, leave their own marks, it would be unfair to say that students today are becoming worse for they are only responding to the situations created by these changes.\r\n'