Where Is The Meaning Of Human Existence Located According To Sartre E

Where Is The Meaning Of Human Existence Located? As per Sartre Where is the significance of human presence found? As per Sartre The word reasoning originates from Greek and actually implies love of astuteness. Webster word reference characterizes reasoning as a basic investigation of essential convictions and the justification for them. The two clarifications of theory are right and cement, while where the significance of human presence is found has no such solid answer, yet in this paper we will inspect where Sartre trusts it to be. Sartre's existentialism is a way of thinking, which manages man. It expresses that man is what he makes of himself and that he needs to settle on his own decisions in a condition of anguish. Man picks in anguish, since he has no outer rules to support him and must depend on his own ethics and convictions. Man picks totally need he needs to do. His reality relies upon this. Also, this is the place I trust Sartre finds the significance to keeps an eye on's presence. As indicated by Sartre keeps an eye on's presence just takes on significance through his activities. The Sartrian existentialist discovers it very alarming that God doesn't exist in light of the fact that with Him evaporates all desire for discovering esteems in a coherent paradise. As Dostoevsky once stated, If God didn't exist, at that point everything would be permitted.(pg 22) Sartre guarantees this to be the existentialist beginning stage. This is the explanation that Sartre discusses anguish, since one can't discover anything to rely on either inside or outside himself. It should fundamentally follow that man is to be forsaken; he can't discover anything to rely on either inside or remotely. He in this manner needs pardons. We can't clarify our activities as far as or in reference to...given and explicit human instinct. (pg 23) This standards out of the chance of fate. Man is free, man is freedom.(pg 23) For non-existentialists, enthusiasm and destiny might be a reason for their activities; yet for existentialists, assuming liability for one's decisions is a focal conviction. Destiny is overruled and interests hold no force. An existentialist will never see an incredible enthusiasm as a dangerous operator, or reprimand destiny for causing a man to submit certain activities. Again highlighting keeps an eye on's presence being characterized by his decisions and activities. Since Sartre guarantees that presence goes before quintessence, an existentialist will likewise prevent the help from securing a composed religion. Therefore there is a nonappearance of qualities. The existentialists' reality is one of being spurned and surrendered. In this sense, deserting can imply that we ourselves choose our being. For instance we can consider the instance of the man who was confronted with a troublesome choice the. The youngster had two options: To deal with his mom, or to go to England to join the opportunity powers. The principal alternative is a solid and certain strategy. It is prompt, yet coordinated to just a single person. The subsequent option of activity is routed to a vastly more prominent reason, yet the result is fairly unsure. The Kantian ethic cautions not to see someone else as a methods, yet rather as an end.(pg 25-26) For this situation, for the youngster to stay with his mom, he would regard her as the end and the political dissidents as the methods. Then again, if he somehow managed to help the political dissidents, he would regard them as the end at the danger of regarding his mom as the methods. This model shows how man can't depend on values. Sartre for this situation prescribed to the youngster to heed his gut feelings. Sartre's way of thinking additionally manages despair and an amazing importance. Marxists state, Your activity is constrained by your demise; yet you can depend upon the assistance of others. (pg 30) However, Sartre asserts that he should bind himself to what he can see. Existentialists question that others will carry on their work after their passing. An existentialist doesn't really accept that the insurgency will prompt the triumph of the common laborers. To convey this further, from the individual cases to the extraordinary aggregate developments, it is essential for the majority to free themselves by indeed returning to that one must do

Media Representation Analysis Business Perceptions

Question: Depict about the Media Representation Analysis for Business Perceptions. Answer: Presentation Understanding media depictions is a significant factor on the planet since it has an impact over view of the world. How the media depicts components in the physical world is significant in light of the fact that it influences the manner in which individuals will see these things in reality. For example, the media depiction of ladies on the planet demonstrates that there is a requirement for move to be made. That is on the grounds that ladies are depicted from a sexual perspective that undermines the structure holding the system together. Media depictions of religion are additionally significant on the grounds that they influence the delicate harmony among religions of the world (Vicsek, 2014). An ongoing news story, Losers bound to lash out at ladies in online shooters, is a portrayal of an academic article created by Michael Kasumovic and Jeffery Kuznekoff (2015). The media portrayal of the insightful article is precise dependent on the accompanying reasons. Following the encircling hypothesis, this media portrayal takes after the social structure which traits the causation of occasions to social powers (Webster Phalen, 1997). The article talks about a social issue which legitimately impacts the social part of individuals. Man is a social animal which implies that the connections that they structure with one another are significant. The connection between a man and a lady is one of these connections that issue to any individual since it accompanies the guarantee of a family. In light of the angle that this media depiction exposes being a social viewpoint, it demonstrates that the insightful article depends on the social structure. Social structures investigate occasions as events that are socially determined. For this situation, the motivation behind why a few men will bother their ladies is that they are washouts. That is, these men have their issues which make their relations harsh. A surrounding strategy utilized in this media portrayal of this article is the custom method which includes recognizable proof of social mores which bear importance in the unremarkable society (Patyl Ennis, 2016). As the news story begins, it attests that it examines an issue that will amaze nobody. That is a conventional structure since it specifies an issue that has been a piece of the way of life all around the globe. Men who bother ladies can be found in each culture and is a huge issue in this time in view of woman's rights. Hence, this media portrayal attempts to clarify an issue of social importance. It is likewise a standard for men to hassle ladies over the web. Therefore, this news story attempts to demonstrate this statement by utilizing the affirmations of the article. Socially, men feel more significant than the ladies which gave the men control over their ladies (Liebes et al., 1998). As circumstances are different, ladies have attempted to remove these qualities and co nventions through women's liberation. The initial piece of the news story can be viewed as language inferable from its infectious nature. The pith of a catchphrase is to pull in the consideration of the crowd by causing the prologue to relate capable and progressively paramount (Holt Perren, 2009). As it begins, the writer of the article guarantees that what the article talks about is something that nobody can contest. That makes the crowd start to consider what that could be evoking them to peruse further. The way that the trademark is relate-capable implies that individuals who have encountered something like this before will comprehend the conversation rather quick building up their enthusiasm for the article (Touri, 2009). In this way, that is a confining strategy that the creator used to develop the enthusiasm of the crowd. By presenting a social angle that knows about the vast majority, picking up the enthusiasm of the crowd gets simpler. Authoritative thoughts are likewise present in the news story which has been utilized as a system procedure. These are thoughts that identify with the Marxist way of thinking. Here, a social authority means a circumstance wherein the decision class commands over a general public that is socially different permitting them to control that societys culture (Menga, 2016). In this culture type, the forced worth and conviction framework become the acknowledged standard. In the earlier century, the male sexual orientation was the prevailing class. The qualities and convictions that the men forced on them turned into the standard. In the article, authoritative thoughts are introducing themselves where the past domineering society is repeating. Here, the men that are failures are badgering the ladies. That is a system procedure that the writer of this article has utilized in going over his message. The domineering thoughts permit the crowd to comprehend the message further. The utilization of relics is additionally a structure strategy that the writer utilized in introducing the news story. The ancient rarity here is the web which has significantly affected the universes culture on the loose. The web has took into consideration societies to share their qualities in a manner that is a lot quicker and effective. In this way, it is one reason behind the world being diminished to a worldwide town. Interfacing pretty much all aspects of the world has guaranteed that qualities and convictions can be traded causing the world to have societies with pretty much similar convictions (Villanueva et al., 2016). In this manner, it is a visual portrayal of a significant factor that influences the way of life of the world. The news story's creator to show the manner in which men are as yet ready to pester ladies on the web. That is a significant region of conversation as a result of the way that the web has took into consideration the arrangement of online networks. Ac cordingly, with men hassling ladies over the web, it implies that the estimations of these networks are being upset. End The portrayal of the examination article by Michael Kasumovic and Jeffery Kuznekoff.is precise after the way that the writer utilizes graphical portrayals in the news story that reflect the statements in the article. The inadequacy of the news media portrayal is in the way that it just relies upon one part of the examination which is the way that men badger ladies on the web. It is an inadequacy since it can without much of a stretch misdirect if the data handed-off is subject to some outside factors. Be that as it may, from the other point of view which comes as the adequacy of introduction, the article is precise. References Holt,J., Perren,A. (2009). Media enterprises: History, hypothesis, and strategy. Chichester, West Sussex: Wiley-Blackwell. Liebes,T., Curran,J., Katz,E. (1998). Media, custom, and character. London: Routledge. Menga, F. (2016). Reconceptualizing authority: the hover of hydro-authority. Water Policy, 18(2), 401-418. doi:10.2166/wp.2015.063 PATIL, T., ENNIS, G. M. (2016). Quietness as a Discourse in the Public Sphere: Media Representations of Australians Joining the Fight in Syria. Social Alternatives, 35(1), 40-46. Touri, M. (2009). News web journals: reinforcing majority rule government through clash anticipation. Aslib Proceedings, 61(2), 170-184. Vicsek, L. (2014). GM Crops in Hungary: Comparing Mass Media Framing and Public Understanding of Technoscientific Controversy. Science As Culture, 23(3), 344-368. doi:10.1080/09505431.2014.884062 Villanueva, D., Gonzlez-Carrasco, I., Lpez-Cuadrado, J., Lado, N. (2016). SMORE: Towards a semantic displaying for information portrayal via web-based networking media. Study Of Computer Programming, 12116-33. doi:10.1016/j.scico.2015.06.008 Webster,J.G., Phalen,P.F. (1997). The mass crowd: Rediscovering the predominant model. Mahwah, NJ: Erlbaum.

Filipino Core Values Essay

From the articles that I had perused, will mirror the readers’ understanding on various Filipino qualities, how it characterizes one, what it implies, and if one’s character changes to fit certain circumstances. Filipino qualities have been gotten from racial strains and social components, for example, Aeta, Indonesians, Malayan, Hindu and Chinese which framed the center of our ethical still, small voice, social character combined with the social components got from Spain, the United States and from the cutting edge worldwide network, (Panopio and Rolda, 2000). These qualities are Pagkalinga, Pag-aaruga, Pakialam, Pakikisama, and the Feminist Ethics of Care. Here in the Philippines, values are significant and ought to be regarded. As we become more established, our folks formed us various qualities. From the day we are conceived, Pagkalinga, Pag-aaruga, at Pakialam(Care) were given by them. In our way of life, Filipinos were extremely mindful to somebody particularly to our adoration ones since caring represents that you cherished them profoundly and you recall them constantly. This worth shape our actual Filipino confidence, which shows that we are careful about others. This article needs to show esteems that are ever-present however only occasionally recognized, considerably less perceive in the Filipino society. The other one is the Feminist Ethics of Care, it talked about here that how they esteem the privilege of people. In the article that I have perused, they most worth the significance of men than ladies, on the grounds that the customary view is that men’s concerns are the more significant things, for example, cash, vocation, progression and thoughts. Women’s distractions are underestimated and regarded as less significant, for example, families, neighbors, companions, and mindful. As I decipher it, ladies are less significant before in light of the fact that they realized that they can’t do the things that men can do. I understood that mindful is a worth that we, Filipino ladies and men the same, ought to perceive and offer significance to. Pakikisama shows that how Filipino Mingle to other people and how they make a decent relationship of each person. In the act of pakikisama numerous things are inferred. Generally, things are suggested in standards of conduct. This is the ordinary method of Filipinos relate with each other. As an idea and an attribute, it welcomes us to do great by reacting to the call of the others with the goal that we may rehearse one’s capacity that all connections depends onâ€the capacity to be acceptable and pleasant partner.

Beatrix Potter: Not Just an Author of Childrens Stories Essay

Beatrix Potter: Not Just an Author of Children's Stories Helen Beatrix Potter was conceived at No 2, Bolton Gardens, South Kensington, Middlesex (presently in Greater London), England on July 28, 1866. She was the main little girl of a wealthy London family, and her folks were beneficiaries to a cotton fortune [4]. Her family was a run of the mill Victorian family, living in an enormous house with a few hirelings. Beatrix's more youthful sibling, Bertram, was conceived when she was six years of age, and the youngsters were educated at home by a tutor until Bertram was mature enough to go to class. Beatrix remained at home and was thought about by a series of tutors who urged her to peruse and compose, and acquainted her with music and craftsmanship [3]. Beatrix spent quite a bit of her adolescence in isolation, just observing her folks at sleep time and on exceptional events. Since early on, Beatrix was captivated ordinarily. Her family went on yearly summer occasions in Scotland and the Lake District. It was here that she and Bertram gathered creatures, skeletons, and fossils together. They portrayed and painted photos of the plants and creatures they saw, and regularly went to the Natural History Museum to find out additional. As they ventured to every part of the open country, Beatrix picked up direct understanding, yet additionally a profound love and information on the open country. It was this blend makes her books so uncommon [2]. In spite of the fact that her folks were somewhat overprotective and debilitated her from shaping kinships with other youngsters, Beatrix consistently had her sibling for organization, also an entire zoological garden of pets. The kids kept the pets in their schoolroom, and painstakingly contemplated and drew them. Practically the entirety of Beatrix's popular characters from her books depend on pets she had. For instance, Benjamin... ... prize sheep, and an altruist. She is deified both through her books, which keep on carrying joy to youngsters, and through the stunning Lake District in England, which she assisted with saving [2]. The image of Beatrix Potter originated from http://www.britannica.com/bcom/eb/article/0/0,5716,62630+1+61079,00.html?query=beatrix%20 Works Cited and Consulted 1. Beatrix Potter and the Lake District. http://shoga.wwa.com/~cfox/fire/bp/bpld.htm (23 Sept. 2000). 2. Beatrix Potter - More Than Just a Rabbit's Tale! http://www.wwwebguides.com/creators/society/potter/beatr.html (23 Sept. 2000). 3. Beatrix Potter's Life. http://www.peterrabbit.co.uk/uk/memoir/printresource.cfm (23 Sept. 2000). 4. Potter, (Helen) Beatrix. http://www.britannica.com/bcom/eb/article/0/0,5716,62630+1+61079,00.html?query=beatrix%20potter (23 Sept. 2000).

Changing Market Environment Essay

Changes in the Marketing Environment and its Implications The word â€Å"Marketing† alludes to a movement that is deliberately worried about the administration of relationship among an association and condition. Condition could be portrayed as an inner and outer condition to an association. Inner Environment comprises of situational factors that are available inside the authoritative limits though outside condition comprises of any variables or conditions that are not heavily influenced by an association. Interior Environment makes qualities or shortcomings for a firm, anyway outer condition may make openings or dangers. Over the past certain years, a critical change in outside condition has been occurred. In light of the adjustment in outside condition, organizations need to change themselves and plan likewise. Fruitful organizations don't regard condition as a requirement, rather they see it as a chance. Some time the adjustment in the earth turns into an upper hand for a firm who misuses the change at a perfect time. Changes in the Marketing Environment: Since a last decade or two, critical changes in the promoting condition have been seen in the commercial center. These noteworthy changes could be ordered as, gracefully versus request condition, rising desires, advancement in advances, globalization, expanding center around administration, fashionisation of business sectors, disintegration of brands, small scale markets, commoditization and different requirements. Beforehand, numerous organizations try not to try and consider client needs and needs. They just focused on their creation and specialization side. Nonetheless, after some time advertising chiefs understood the way that understanding client needs, practices and needs are significant for consumer loyalty which guarantees the congruity of an association in the market. Presently every different business is attempting to accomplish consumer loyalty, meet client desires and increment their client normal life. These things have constrained the organizations presently to concentrate on request side as opposed to gracefully side. Development in items and advances is another wellspring of progress in the showcasing condition. As called attention to before, that organizations are currently increasingly centered around client needs and needs. This thing has instigated organizations to get development their item highlights and procedures. Rivalry has expanded appallingly, which is constraining the organizations to press their overall revenues and acquire more effectiveness their creation and procedures. So as to achieve this, organizations requests progressively effective innovations. This is something that each organization in a specific industry needs to follow. So as to stay serious, all the organizations need to adjust the new innovation. Adjusting the new innovation or procedure implies stopping the more established ones, this carries change into the earth. In today’s world, the idea of Globalization is turning out to be increasingly normal. Globalization is advancing at a quick speed. Actually, presently numerous nations are supporting the wonder of facilitated commerce which is elevating the globalization. Another factor that underlies the globalization pattern is the emotional advancements in data preparing and transportation innovations. Presently numerous organizations have worldwide nearness which pushes them to consider advertising and condition in a worldwide setting. In such manner, an association has not exclusively to take care about household showcase condition, in reality universal market condition also. Organizations are currently moving their attention more on administration side which can't be normalized. Uniqueness and intricacy of a help decides the degree of connection between a business and the client. Administration is more modified than item. This modified nature of administration is one of the wellsprings of changing advertising condition. Customers’ patterns are evolving quickly. Accordingly their buy goals are likewise evolving. Practices of clients have essentially transformed from an earlier time. In 1970’s †1990’s clients would prefer not to encounter new things; rather they like to utilize same items and administrations. They were progressively inflexible. Be that as it may, today shoppers need change, they need to encounter new things, and substantially more adaptable. These are a portion of the reasons of fashionisatin and disintegration of brands. Every one of these things are requesting more change in the advertising condition. Prior, all organizations produce products and afterward showcase them extensively to the overall population without thinking about the requirements of explicit customers in the market. Nonetheless, in the present circumstance organizations are receiving more focused on approach. In such manner, they publicize and showcase their item fundamentally to their objective market. Organizations currently are expanding their dependence on specialty showcasing and specialization which is likewise alludes to small scale advertise. This marvel of small scale showcase is making change in the promoting condition and having challenge to the advertiser. Change in the showcasing condition additionally originates from the item life cycle. As item moves starting with one phase then onto the next, a change happens. In the prior and center phases of the item, organizations attempt to separate their items which help them to charge premiums from the clients. Be that as it may, in the later phases of the item, commoditization occurs. Commoditization is an idea which diminishes the separation. Decrease in the separation would brings about the shrinkage of overall revenues. For the most part, organizations would prefer not to commoditize and endeavors to draw out the center phase of the item. The central matter here is this that advertise condition would change with the adjustment in the existence cycle phase of item. For the most part, commoditization additionally presents challenge to the advertiser. Desires for customers are expanding from the organizations. Before, purchasers didn't expect much from the organizations yet now their desires have expanded with the expansion underway advances and rivalry. They hope for something else as far as item quality and administration. So as to meet the changing desire and expanding requests of the customers, organizations need to change in their way of life too. In this way, rising desires for shoppers are likewise representing an adjustment in the advertising condition. Aside from the above expressed components, organizations likewise need to confront number of different imperatives also which would make an adjustment in nature. These imperatives could be identified with monetary, political or social requirements. Not generally, however here and there these requirements could acquire a deplorable change the advertising condition. Along these lines, associations must be keep prepared constantly to manage any of the imperatives. Changing Marketing Strategies: In this evolving condition, organizations must be set up for changing in their promoting methodologies.

Takin My Time

Takin’ My Time I should have posted this entry five days ago. Sorry, world. But as awesome as blogging is, sometimes academics comes first specifically, Im referring to my 8.022 pset, my 18.03 pset, my big humanities paper, my 20.020 group final projectand so on. Not to mention, the next issue of MURJ is almost ready to hit the presses, which means the chief editors and production staff Melis, Dawn 08, Hannah 09, Ivana 11, and me have been hard at work getting the magazine, which is entirely student-produced, ready to send to the publishers. Its so hosing but so awesome at the same time, and I cant wait to see the issue come out in just a few weeks! But anyway. As you may already know, last Thursday was Drop Date, which refers to the final day that MIT students can drop a class (remove it from their registration) with no penalty. At MIT, Drop Date occurs around the tenth or eleventh week of each academic termwhich, as I understand it, is much later than pretty much every other school in the country. Kind of cool. And with Drop Date, comes Piano Drop! Piano Drop is a longstanding tradition where Baker House residents drop a piano off the roof of their dorm onto the testing site below. According to Matt who, as a former Bakerite, ought to know the Drop was first conceived of in 1972 by Charles Bruno 74, who wanted to bring back the grand old hacks of the past. The drop was performed annually until 1984, followed by sporadic recurrences, including 2005, 2006, 2007, and of course this year! So last Thursday, after my classes were done for the day, I grabbed a few friends and headed over to Baker House to witness my very first Piano Drop. Unfortunately, my cameras currently out of commission, but Ken 11 (one of the ARTalk bloggers and a fellow Simmons resident) was kind enough to let me borrow his rather professional photographs to use instead. You can also check out his coverage of Piano Drop in this entry. Ken, Teresa 11, and me. (Dont masquerade with the guy in shades oh no) Oops, who let the sun into this photo? Piano Drop is kind of a big deal. You can read more about it here, as well as a pretty harsh article by the Boston Globe here. The final result. I do feel sort of bad for the piano I think Ken looks a little too happy here. Ooh, what could be underneath? A different Teresa 11 investigates. In closing: A glamor shot of the Green Building, with one of the stately Pyramids of Killian Court in the foreground. Before I get back to work, one last thought for those of you still working on your final decision about where to enroll next year: remember, when it comes to colleges, there are no wrong choices. Only good ones and better ones. Post Tagged #Baker House

The Fair Value (Balance Sheet) and the History Research - 275 Words

The Fair Value (Balance Sheet) and the History Research (Essay Sample) Content: Fair ValueNameInstructorDateFair ValueHistorical cost is the measure of value which is used in accounting whereby the price of an asset on the balance sheet is considered by its normal or original cost when it was acquired by a company. Historical cost method is mostly used in the USA in accepting accounting principals known as GAAP. Fair value is the estimated value in all assets and liabilities of a given company that is used to consolidate the financial statements of both of the companies. Fair value is an equilibrium price for contacts in the future.Historical cost is in line with the fundamental qualitative characteristics of the conceptual framework since relevant financial info is capable for making a difference in a decision made by the user and in order for this financial information to be differentiated, predictive value and confirmatory value must be predicted.Fair value hierarchy plays an important role as the hierarchy categorizes the valuations. Through hierarchy certain levels of input to measure fair value are set. Level 1 input, a quoted market price which is active in market provides a more reliable evidence of the fair value which is used without being adjust to measure fair value if available a...

Seperation Of Church From State - 939 Words

Separation Of Church And State The separation of the state from the church has been present in the constitution ever since it was written. The first amendment relates to a citizens freedom. This freedom does not only allow this practice speech but on thought as well. It states â€Å"Congress shall make no law respecting an establishment of religion or prohibiting the free exercise thereof.† (Barton, America: To†¦ p.15). When the constitution was formed society in general belonged to Orthodox Christian. John Quincy Adams, in a speech on July 4,1837 asked the crowd, â€Å"Why is it, that next to the birthday of the Savior of the World, your most joyous and venerated festival returns on this day?† He goes on to explain the important ties between the†¦show more content†¦Based on this it is my understanding that our founding fathers theorized that with so many people speaking out, the truth would always emerge, and our country would grow to be fair and free. Bibliography Carney, John Jr., quot;Theoretical Value in Teaching Freedom of Speech.quot; Speech Association of the Eastern States. New York, 10 March 1973. Harer, John B. Intellectual Freedom: A Reference Handbook. Santa Barbara: ABC- CLIO, 1992. nbsp;nbsp;nbsp;nbsp;nbsp;21. Intellectual Freedom: A Reference Handbook. Santa Barbara: ABC-CLIO, 1992. 13 Hentoff, Nat. Free Speech for Me - But Not for Thee: How the American Left and Right Relentlessly Censor Each Other. New York: Harper Collins Publisher, 1992. 345 Wyatt, Robert O. Free Expression and the American Public: A Survey Commemorating The 200th Anniversary of the First Amendment. Murfreesboro: Middle Tennessee State University, 1990. 87. Free Expression and the American Public: A Survey Commemorating the 200th Anniversary of the First Amendment. Murfreesboro: Middle Tennessee State University, 1990. 87. United States. Natl. Amendments to the Constitution of the United States of America: Amendment I. Trans. Lowi, Theodore J. American Government: Incomplete Conquest. Illinois: Dryden press, 1976. A24 quot;School Board Bans Open Forums to Prohibit a Student GroupShow MoreRelatedUnited States Political Culture754 Words   |  4 Pageswatching you at all times. The political culture of the Untied States, thankfully, is a much more democratic and freeing environment. â€Å"Life, liberty, and the pursuit of happiness...† is what we live by, not â€Å"Freedom is slavery.† The political culture of the United States is made up of two main concepts: liberty and equality. These will be discussed in this paper. United States; a country founded by people pursuing religious freedom from the monarchist world of Europe, however it would still be yearsRead MoreNo Prayer in Public Schools Essay517 Words   |  3 PagesIn 1789, delegates from the 13 states of a new nation created a Constitution that established policies which had never before been seen. One of those policies guaranteed a complete seperation of Church and State. However, almost 210 years later, the relationship between public school and religion is still unclear. What must be realized is that religious practice in school is against the very basic policies of our nation. In a country as diverse as the United States, openly observing any religionRead MoreThomas Jefferson: A Life of Influence on America Essay700 Words   |  3 Pagespolitical duties after the Revolutionary War. In 1784, Jefferson was sent as an ambassador to France. During this time he witnessed the French Revolution, and he supported it, believing even that the United States should help the cause. When Jefferson returned home, he was appointed the Secretary of State by George Washington. While serving in this capacity, Jefferson clashed with Alexander Hamilton on many issues. These two mens battles over different issues seperated others, and because of this the DemocratRead MoreAP Human Geography Religion Notes Essay1830 Words   |  8 Pagesï » ¿Religion Unit Essay Notes 1. Secularism began to arise with the seperation of church and state in Europe. A. Why is this so? (Deblij 207, 222-224) Secularism is the indifference to or rejection of formal religion. The most secular countries today are in Europe. Secularism has become more widespread during the past century due to the rise in democracy. Democratic governments disadvantage the traditional practices of a religion because they offer freedom, whereas other forms of government mayRead MoreSeparation of Church and State, or Not? Essay1151 Words   |  5 Pagespeople in America believe in the phrase â€Å"separation of church and state.† This has been the belief since trials in the 1960s when people started use a phrase â€Å"wall of separation of church and state† from a letter President Jefferson wrote. These trials took prayer out of public schools along with any textbook having biblical truth. Many people say that this phrase is backed up by the First Amendment. Before â€Å"separation of church and state† was believed by many, schools could use quotes thatRead MoreVoltaire s Candide : A Period Of Amazing Technological And Scientific Development1213 Words   |  5 Pagesdogma was led by the increasing number of religious and political liberals. These religious liberals deviated from (the Univeralists in the United States for example) or totally rejected (the Deists for example) some or much of orthodox Christianity while the political liberal advocated free markets, limited state control of the social and economic spheres, and a seperation from Church and State. Voltaire wrote Candide around the middle of 18th century France, a time when the Enlightenment was sweepingRead MoreThe Amish Culture And Subcultures1522 Words   |  7 PagesThe Amish,Mormon and the Jehovah witnesses are among the few strangest subcultures. These subcultural groups are the strangest because of their style,beliefs and hobbies. That separate these subcultures from any other Christian denomination. The Amish have certain beliefs that separate them from other Christian denominations. The bible influences their idea of the way they should dress. They believe that modesty is humility and what they wear helps display their faith. Do not get me wrong there isRead MoreEveryman Research Paper1584 Words   |  7 Pagesiii. Author’s Perception of Death iv. Conclusion i. Introduction â€Å"Everyman† is an English morality play and the author is unknown. This play first appeared in England in the 16th century. It is known to be early medieval play connected with church drama. The morality play â€Å"Everyman† is about a man who is content with his life when Death summons and tells him about his end. The author used symbolic names for characters to emphasize the moral of the play. â€Å"The characters in an allegory oftenRead More Evolution vs Intelligent Design Essay3313 Words   |  14 Pagessuggested separation between church and state in contemporary America is not what the framers of our constitution and our country had in mind as they wrote the words â€Å"Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof.† After deconstructing the words, the most insignificant adjective â€Å"an,† tells us that the framers wanted to restrain Congress from installing any one religion as the official religion of the state. Those immortal words say nothingRead MoreOppression in Diversity Essay1393 Words   |  6 Pagesfact that diversity is apart of the United States of America has made this country as great as it is today. Diversity in America started in 1492 between the newly arriving Spaniards and the native Americans. When the natives saw these towering men they thought of them as gods for they had light skin and thundering beast called Horses. But the Europeans didnt not think of these people as threats because they had no advance weapons or technologies. From the Movie we watched called 1492 we saw what

Grant Writing - sources and tips for writing grants part 1

One of the greatest challenges for educators is finding sources of money to allow for innovation and technology in the classroom. Funding is barely available to pay salaries and buy basic supplies. Therefore, teachers and administrators who truly wish to try new ideas that require additional funds have to personally find sources for this money. Grants can be a godsend to solve financial shortcomings. However, two major stumbling blocks are associated with attaining grants: locating them and writing them. Locating Grants Assessing Needs Before your search even begins, you must have a project that you wish to fund. What is it that you want to accomplish? Any project you support must align with the needs of your school or community. Grant providers want to clearly see the necessity of your program. To make sure that your project fulfills a need, compare what your school or community has now to what you feel it should have. Use this information to create possible solutions. The upfront time spent investigating this chasm between your schools reality and your vision for it will pay off when it comes time to write your grant proposal. Do some preliminary research to find a solid educational basis for your idea. Map out the steps necessary to complete your project including necessary funding at each step. Remember throughout your design phase to keep in mind how you will evaluate your project using measurable outcomes. Make a Project Worksheet Make a preliminary worksheet concerning what you believe you will need for your project. By doing this, you can get a clear picture of what the grant you are searching for must look like. Some items your chart could include are: Project Overview Need for Project Research Sources Amount Needed Special School/Community Circumstance Evaluation Methods Searching for Options The most important piece of advice you can get when beginning your grant search is to carefully match your project with the grantors award requirements. For example, if the desired grant is only given to schools in inner cities, only apply if you meet that criterion. Otherwise, youll be wasting your time. With that in mind, three major sources for grant money exist: Federal and State Governments, Private Foundations, and Corporations. Each has its own agenda and differing levels of requirements concerning who can apply, the application process itself, how the money must be spent, and the methods of evaluation. So where can you search for each type? Luckily there are some awesomesites on the internet. You are welcome to modify and use this basic grant match rubric to determine how well the grant fits your project. Writing grant proposals is a complicated and time-consuming process. Here are some great tips to help make grant writing easier. I would like to acknowledge Jennifer Smith of Pasco County Schools for generously sharing many of these tips. Start with outcomes. Be specific in what you wish to achieve and design your project back from these outcomes.Carefully match your goals and outcomes with those required by the grant advertisement. You can use the Grant Match Rubric to help make your decision.Talk to the grant contact person to receive specific information about the purpose and goals of the grant.Find research to support your project idea. Programs that have been previously validated have more merit because they have shown success in the past.Find a district sponsor. Get them to help with any red tape or information you might need to complete your grant proposal.Make your grant proposal interesting to read through good formatting. Remember that people are going to judge your ideas against others and a pleasing and well-organized presentation will get you further. Include pie charts. Set off your information with appropriate indentations.Use language to your advantage. Quote from notable sources.Make a column to accen t exactly where in your grant proposal each component of the grants grading rubric is met.As you write your strategies for the grant proposal, keep assessment methods in mind. Think about how you are going to measurably show what you will accomplish.Look closely at any funding rules to make sure you do not ask for items that the grant will not fund. For example, Florida state grants do not allow food items to be bought with grant money.Check out the grant to see if matching funds are required. Many school districts will not have the money to match even if you are awarded the grant. However, professional volunteers can count as in-kind contributions.Check with your School District to find out the rules concerning salaries for any individuals working on the project. Many districts require you to account for benefits in your funding model.Find out whether the grant requires outside evaluators. If so, you might have to pay for them out of your funding.Make sure your budget narrative and your budget summary match exactly.Grants are stamped when they are received. Try to send in your grants a few days early so that it appears you are on the ball.Because school districts are limited in the number of Federal and State grants they can apply for, many districts must approve of your grant proposal before it can be sent out. Because of the time constraints on many of these grants, you must plan ahead. Also, make sure you are not competing with others at your own school or district for the same money.Make a database if one is not currently available in your district of important demographic numbers and statistics. Place this information in your grant proposals as requested highlighting special needs.Get to know your states grant contact personnel. If they see your name cross their desk and they can place you, you have a better shot.If you plan to write numerous grants, create templates for commonly needed forms. This is especially useful for state and federal grant that re peat a lot of the same information.Be honest both in the grant proposal itself and with yourself concerning what you can actually accomplish. Remember, you have to follow through with whatever plans you make.Other Articles

Military Boll History - 1080 Words

Hunter Dumas Pablo Martinez 3/5/12 The ROTC Military Ball has been around for a while. It is a requirement each year done on the military’s birthday to show respect and have a celebration. It consists of basically 6 rules: Protocol information, Receiving line, posting of the colors, Pow/MIA ceremony, Toasts, Dinner, Guest Speaker and the dance. Depending on the Military force depends on the date. National Guard: December 16, 1636, U.S. Army: June 14, 1775, U.S. Navy: October 13, 1775 (Abolished Feb 1781 - Reinstated 7 Sep 1781), U.S. Marine Corps: November 10, 1775, U.S. Coast Guard: August 4, 1790, U.S. Air Force: September 17, 1947. The Military Ball has a proper†¦show more content†¦Each year we celebrate the volunteerism, spirit and personal contributions that military personnel give to Coronado. In establishing the Ball, the founders set several goals. First, to include commanders and a deserving junior officer of active duty organizations stationed at Naval Base Coronado. Secondly, it was important that about half of the attendees be appreciative citizens, and that any resident of Coronado have the opportunity to attend the Ball. Additionally, they recognized the importance of assets necessary to make this recognition possible. For centuries our men and women in uniform have defended the freedom we all enjoy. Today they do so at great sacrifice. We are in a struggle to maintain democratic principles and basic human rights in the face of a determined and ruthless enemy. The current conflict is worldwide and may be the most difficult we have ever faced. In â€Å"Honoring Those Who Serve† we sal ute this effort, the toll it has taken, and the courage, determination and spirit that is evident in those who carry the load. We also grimly recognize that we must not fail. The elusive victory may not be certain, but the future we hold dear rests on valiant shoulders ... the American Soldier, Sailor, Marine and Airman in uniform.† These were examples of how history comes differently in the military ball’s of different military forces and how strongly they celebrate. As you can see these Navy Seals do greatly appreciate the militaryShow MoreRelatedWW1 AND WW23134 Words   |  13 PagesCongress to declare war against the Central Powers in World War I? a. anti-German propaganda in the United States b. attacks on American merchant ships c. sinking of the Lusitania d. Zimmermann telegram _____332) At which Georgia military installation did infantry train in World War I? a. Camp Augusta b. Camp Benning c. Camp Gordon d. Camp McPherson _____333) What event is celebrated on the 11th hour of the 11th day of the 11th month of the year? a. the foundingRead MoreThe European Union As A Powerful Entity1612 Words   |  7 Pages in turn, leads to an increase in wealth, both in the new and older members. History, however, proves to be the one weakness of the European Union. Fragmented into fifty-three countries, Europe s people jealously guard their identity, and are severely opposed to losing it. This makes gaining consensus on policies very difficult, as countries may want to protect traditional industries, associated with their own history and culture. Groups that may be disadvantaged by free trade also drive economicRead MoreBlack Americans During The Civil War1732 Words   |  7 Pagesand this was as a direct result of the First World War. World War 1 was a transformative moment in African American history, and ‘became an event with revolutionary implications for the social, economic and political future of black people’ . The war was able to have a direct impact on nearly all African Americans and through a combination of other events such as ‘migration, military service, racial violence and political protest’ that took place during the war years, it led to this period beingRead MoreGeorgia Essay1542 Words   |  7 PagesWhere Georgia and what is the state of Georgia. These two questions can be easily answered by reading my essay about Georgia. So, let’s go into the land of free and the home of brave. History Georgia was the first of 10 states to vote against ratification of the 19th Amendment, giving woman the right to vote. Even after it became a federal law in August 26, 1920, Georgia women were prevented from voting until 1922. The stateRead MoreAirline Industry : Delta Airlines1599 Words   |  7 Pagesrequirements must be met when it comes to customer’s comfort and that is where Delta Airlines falls in this category. Introduction: Delta Air Lines’ long history of service actually began in agriculture, when the company was founded in 1924 as the world’s first aerial crop dusting organization called Huff Daland Dusters. In fact, if the boll weevil had not marched out of Mexico prior to the turn of this century to devastate the cotton fields of the South, there might not have been a Delta AirRead MoreThe Technological And Science Growth Essay2309 Words   |  10 Pagesother hand, we do know it’s certain that technology was created in the prehistoric times. The reason why is that the history of technology is the history of the inventions of tools and techniques. Tools and techniques were the only natural resources a normal man had and could make in the prehistoric times. Also much of technology is applied sciences, therefore we could say the history of science could have begun around the prehistoric times too. Since there is no accurate date of when the culture ofRead MoreAfrican-American Segregation and Isolation2443 Words   |  10 Pageshate and distrust in violated colored citizens. These aggressions, hate and distrust were so intense that even prisons were segregated (LOC, Cullom Davis Library). The Great Migration During the first decade of the 20th century, insects, called boll weevils, infested Southern cotton crops (Berlin, 2003). The infestation reduced production and the need for farm workers. Unemployment and racial violence grew. As a consequence, the Black slave workers wanted to leave the South. Soon after, WorldRead MoreUs History Reagan, H.W Bush, Clinton, Reaganomics3670 Words   |  15 PagesPost 1980: The New Political Era Mike ****** AP US History 12 April, 2012 Post 1980: The New Political Era (REAGAN, H.W BUSH, CLINTON) The election of 1980 marked a ‘new political era’ that was ushered in by President Reagan and that followed on through the presidencies of George H. W. Bush and William Jefferson Clinton. These presidents were inaugurated at different times and succeeded the successes and the failures of their predecessors. Having came from differentRead MoreA History of African Americans after Reconstruction Essay2543 Words   |  11 PagesHistory of African Americans after Reconstruction During reconstruction the United States was divided on social issues, presidential campaigns were won and loss on these issues during this period. The struggle for development of African Americans and how they initiated change in political, economic, educational, and social conditions to shape their future and that of the United States. (Dixon, 2000) The South’s attempts to recover from the Civil war included determining what to do with newly freedRead MoreThe American Old West: Myth Versus Reality2901 Words   |  12 Pagestheir own countries in a specific time of history, and are romanticized in literature. Noticeably, cowboys differ from the rest; they are not soldiers. But why are they compared to those military nobilities? As a young country likes the U.S., western is unique in its own way that makes cowboys became an important part of the American culture. As far as I’m concerned, Americans don’t have any original art except western movies and jazz (Eastw ood). Since the history of the U.S. is only 300 years, it can

Metamorphosis By Frank Kafk The Transformation Of The Rest...

Change is the spirit of life, some change for good and some change for bad. We are dependent on our environment, on financial issues and social status; briefly, we are dependent creatures, where we depend on one level to another. In Metamorphosis by â€Å"Frank Kafka†, there are some major actions, transformations, and explanations that are dramatic events in this novella. The transformation of Gregor Samsa leads to the transformation of the rest of his family. Gregor’s metamorphosis into an enormous insect and the thoughts, the replications and feelings this deep change causes in him on the first day. Gregor’s thoughts are short and presented very carefully; while there is a monologue which is indirectly delivered by Gregor’s character. The events in this novel can also be found in modern families today. The protagonist (Gregor) is the one who sacrifices himself working to pay his father’s debts, instead of living his life. He really worked hard, and he wasn’t being recognized by his family for all the efforts he did for them. As soon as Gregor’s mother saw him, she was shocked with amazement, she even fainted with surprise. His father’s response foreshadows the violence that he visits upon his son. In other words, his father’s response showed anger and seeds of hatred that exist in the relationship. His family was taking him for granted, and his only duty was too support his family; but they never consider his needs, even he has a life. After the transformation, the family

Coming of Age Rituals Free Essays

Itercresco Make-up. High heels. Driving. We will write a custom essay sample on Coming of Age Rituals or any similar topic only for you Order Now Shaving. Dating. These are most of the undertakings that accompany maturing and becoming a young adult in the western society. For some in the western culture, the coming of age ritual is the allowance of these freedoms. In other cases and cultures, the coming of age ritual is often based on deeply rooted traditions and a heightened sense of grandeur. Whatever they may be, coming of age rituals are integral to our society, to our inner growth, and to our development as people. In this generation, â€Å"young people however, do not suddenly feel adult upon reaching the landmark legal ages. Instead, they view these ages as representing starting points for adulthood rather than as things that immediately render them adult,† (Waters 171). The coming of age rituals avail in establishing a heightened sense of responsibility to young adults, which in turn benefits our society; these rituals cause a person to feel seasoned and as if they are truly coming into their own. At this point in their lives, young adults are akin to baby sea turtles that have almost made it to the ocean; they are crawling to the ritual that will â€Å"make† them an adult. Itercresco not only enables adolescents to discover their roots in the context of cultural traits, religious spirituality, and relevant philanthropy, which will assist them in becoming productive members of society. With attention to common perceptions of â€Å"adulthood†, Itercresco interlaces practices such as volunteerism and going to an art museum to encourage the youth to be emotionally, spiritually, physically, and financially independent. â€Å"Itercresco†Ã¢â‚¬â€ the name is a combination of the Latin translations of the words â€Å"growing† and â€Å"journey†. The ritual, which occurs at the age of sixteen, involves seven months living in the country and town from which either the teenager’s mother’s or father’s family originates; the young adults have the option to choose the region they wish to further explore. If there is still family living in the town or city, the teenager may spend one out of the seven months with the relatives if they allow them to. If the young adult no longer has family in that vicinity, they will live on their own and off of the land as much as possible for the duration of the seven months. The adolescents are sent away with seven thousand dollars and half of these funds must be used for philanthropic purposes. The rest of the money must endure the seven months, but they are allowed to find work. In fact, acquisition of employment is highly encouraged, as it will further fuel attention to a responsible persona. The funds for the philanthropic aspect cannot simply be donated; it must be actively used to benefit the town or city. In this day and age, preparation of the nation’s youth for the fast-paced society they are subjected to is integral. Itercresco seeks to ready adolescents for the â€Å"real world† by exposing them to society in a mature light and fashion. This generation requires a well-rounded persona in order to be successful. Being cultured is imperative in our community; knowledge of classic literature, film, art, and music seems to be the necessity in the modern time. For example, trips to the Louvre in Paris and Gershwin Theatre in New York City can drastically provide new outlooks on life as well as knowledge not previously present. Self-discovery and understanding on a religious level is also an integral aspect to being a productive member of society; apprehension of one’s inner self and a sense of self-awareness serve as foundations for being self sufficient and independent. Spending time immersed in learning about the spiritual aspects of different religions and examining one’s own views on spirituality and religion can provide immeasurable wisdom and erudition. A simple trip to a mosque or synagogue can shed light on a myriad of beliefs and ideals that may shape one’s future outlook on life. Giving back to the community and having a sense of responsibility for one’s environment is also an important aspect of being a contributing party to one’s community. Anything from assisting with building homes for citizens displaced by natural disasters to singing for the elderly can spawn a sense of obligation to one’s commonality and environment. Itercresco and its various parts successfully establish activities in lieu of producing and spawning successful and contributing members of society that can maintain stable employment and admirable relationships, for example. The coming of age ritual ensures that a sense of independence and stability will be met at the end of the journey because it requires tasks that build and cultivate accountability. At first glance, the young adults find the discovery of the cultural traits is most jocular in Itercresco. The new understanding of the clothing, music, and fine arts of their region of origin proves to be a refreshing aspect of the coming of age ritual. At least one concert must be attended as well as one dance performance, art show or exhibit, or heatrical performance. The young adult may or may not choose to adapt to clothing styles, but while attending shows or performances, he or she must wear garb similar or identical to the citizens of the province. In further examination of the cultural aspects of the region, the purpose of Itercresco seeks to educate and entertain young adults with their own roots and origins. Itercresco solicits a sense of feeling connected to one’s heritage while ensuring the teenager is having a convivial experience. The exploration of the culture will help the adolescent to become more well-rounded and refined, which will in turn better prepare them to participate and converse effectively in society. Self identification and spiritual discovery are the most important standpoints of Itercresco; they give the young adult an opportunity to find out who they are as a person, what they seek for their lives, and what they will rely on as their rock and stronghold. Itercresco encourages young adults to learn about the regional religion in order to expand knowledge of their own roots and even perhaps to positively influence the spiritual journey. By no means is the young adult to have the regional religion forced upon them; the young adult is encouraged to take all religious leanings with a grain of salt and discover for him or herself what they need spiritually. To better understand the region’s roots, young adults learn and understand the common creation story the majority of the citizens believe. They can choose to unearth and learn about the creation story by asking family, neighbors, citizens, or by researching through books and other writings. The young adults are also expected to explore the ethereal quests of their ancestors to better understand where they come from. They are also encouraged to journal their progress through their metaphysical ventures throughout the seven month duration. The purpose of this portion of Itercresco is to establish independence. Thinking and feeling for oneself, as well as having control and knowledge over one’s emotions and religious or spiritual beliefs, is a significant step towards adulthood and establishing one’s aptitude. This autonomy is crucial to being an adult in our post-modern society. In a hypothetical sense, if a family tragedy of some sort occurred, a faculty over one’s emotions and actions is expected. Hence, why personal understanding is promoted during Itercresco. The philanthropy aspect of Itercresco is the most personal of the discovery aspects. It takes the young adults heart and projects in into something that will benefit the community from which they inherit their culture. The young adults will choose something that is not only close to their hearts, but something that can truly benefit the community. The mission is to give back to the region that took part in establishing their existence. During the philanthropy, if funds or resources fall short, they are responsible for recovering what they need to complete the philanthropy; they can take donations or use any earnings from jobs they have done. The philanthropy can span from anything—from donating school supplies to building a garden to sustainably grow food. The possibilities are endless. The young adults choose a task that will touch their own lives as well as the lives of others in the community. The adolescent is not only performing the philanthropy to finish with the particular area of Itercresco. Every commonality has needs and Itercresco’s foundation bases and prides itself on connection to heritage; who better than to aid in fulfilling the needs of a populace than an individual whom derives their roots from said territory? After the philanthropy is completed, a book of photos and journals is compiled to aid future generations in their philanthropy. The community outreach is integral to Itercresco, as it will determine the compassion and service they are willing to give back to the community; this is critical as this is what stands to be the backbone of society. Fulfilling the different areas of Itercresco combine to be beneficial to one’s maturity as well as their inherent growth as a person. Discovering and spending time immersed in one’s roots helps a person better understand one’s heritage; knowing oneself guides who a person toward individualized identity. Young adults are meant to glean experience, knowledge, and a new sense of independence from Itercresco. Julia Alvarez soundly states in her work, Once Upon a Quinceanera, that her own ritual gave her â€Å"a new community to belong to, a narrative I could follow into adulthood† (37). This quote proves accurate for Itercresco as the ritual gives a new sense of established belonging to a community the young adult already had ties to. Itercresco is in pursuit of reintegrating the teenager into their society with a cultivated and sophisticated outlook on society, their lives, and their environments. The highlighted sense of responsibility, independence, and feeling of belonging of Itercresco provides immeasurable benefits and internal growth for the teenager moving into adulthood. Works Cited Barrios, Barclay. â€Å"Once Upon a Quinceanera. † Emerging: Contemporary Readings for Writers. Boston, MA: Bedford/St. Martins, 2010. 228-48. Print. Waters, Mary C. Coming of Age in America: The Transition to Adulthood in the Twenty-first Century. Berkeley: University of California, 2011. Print. How to cite Coming of Age Rituals, Papers

Christopher Columbus2 Essay Example For Students

Christopher Columbus2 Essay Touted as the founder of America, Christopher Columbus has been heralded in the US and Spain for over five hundred years. As children, we were taught that Columbus was a dreamer. He had far-fetched ideas about the world being round, instead of flat as it was once thought to be. And when someone finally gave him the opportunity to prove his theory, he discovered America and named its inhabitants Indians. Just as shocking as finding out that the Tooth Fairy is one of your parents, this version of Columbus couldnt be further from the truth. The real truth about Columbus is far different and less magical than what we have come to accept as the truth. Christopher Columbus (Cristobal Colon in Spanish, Cristoforo Columbo in Italian) was born in 1451 in Genoa, Italy. The eldest of five children, Christopher was the son of a wool weaver, Domenico Columbo, who was also involved in local politics. As a boy and young man, Columbus helped his father in the family business of wool processing and selling. As he was closest to his younger brother, Bartolomeo, the two spent much of their time together. They studied cartography together, sold books, and planned for a trip to the west, eventually they traveled to the New World together. Although it was common for a son to follow his fathers footsteps, it was not uncommon to pursue a career in the seas. At fourteen years of age, Columbus began as an apprentice and served as a messenger, ships boy, and a common sailor. In 1474, Columbus was hired as an ordinary sailor on a Mediterranean ship headed for the Aegean Sea. This was his first long voyage. The great irony is that this trip brought him the closest he would ever get to Asia. In 1476, Columbus was given his first opportunity to leave the Mediterranean and sail to the Atlantic. Having passed through the Straits of Gibraltar with ease, the entire fleet came under attack by the French. Columbus ship was burned and he survived only be swimming six miles to shore. After regaining his strength, without money or position, Columbus made his way to Lisbon where he arrived in 1477. Soon after he arrived, he began sailing for Italian merchants to Northern Atlantic ports. His travels kept him busy with trips as far away as Iceland. However, Columbus did find the time to meet and marry Felipa Perestrello of Portugal. In their brief marriage, Columbus fathered a son before his wife died, only two years after they first met. Later, he would have another son out of wedlock. The next four years up until 1484, Columbus spent his time devising a way to sail to the Indies. He studied maps and text provided to him by the king of Portugal. While Felipas family had not had much money, they were still nobility, which gave Columbus access to the Portuguese court and the King. It was during this time that Columbus came up with his plan to find a westward route to Asia. Contrary to modern day textbooks, by the end of the 15th century, most everyone knew that the Earth was a sphere. The question that remaining was the size of the Earth. Columbus wanted the opportunity to explore and hopefully discover a new route to Asia and to the mythical land that Marco Polo had referred toCipango (Japan). In 1484, the King of Portugal denied his request saying that it was too expensive, that Columbus was a visionary and wrong about the distance, and that there were only worthless rocky points of land in the west. Besides, Portugal wanted to find an eastward route to Asia by travelling around Africa. Through his disappointment, Columbus moved himself and his two sons to Spain with hopes of convincing the Spanish monarchy of what he was incapable of convincing the Portuguese. .ueae4399175be8b9281ce266abe7f267e , .ueae4399175be8b9281ce266abe7f267e .postImageUrl , .ueae4399175be8b9281ce266abe7f267e .centered-text-area { min-height: 80px; position: relative; } .ueae4399175be8b9281ce266abe7f267e , .ueae4399175be8b9281ce266abe7f267e:hover , .ueae4399175be8b9281ce266abe7f267e:visited , .ueae4399175be8b9281ce266abe7f267e:active { border:0!important; } .ueae4399175be8b9281ce266abe7f267e .clearfix:after { content: ""; display: table; clear: both; } .ueae4399175be8b9281ce266abe7f267e { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ueae4399175be8b9281ce266abe7f267e:active , .ueae4399175be8b9281ce266abe7f267e:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ueae4399175be8b9281ce266abe7f267e .centered-text-area { width: 100%; position: relative ; } .ueae4399175be8b9281ce266abe7f267e .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ueae4399175be8b9281ce266abe7f267e .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ueae4399175be8b9281ce266abe7f267e .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ueae4399175be8b9281ce266abe7f267e:hover .ctaButton { background-color: #34495E!important; } .ueae4399175be8b9281ce266abe7f267e .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ueae4399175be8b9281ce266abe7f267e .ueae4399175be8b9281ce266abe7f267e-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ueae4399175be8b9281ce266abe7f267e:after { content: ""; display: block; clear: both; } READ: Public policy Essay After years of negotiating and pleadinga time when Columbus said, If it strikes often enough, a drop of water can wear a hole in stone,Ferdinand and Isabella finally consented and in April 1492, Columbus rendezvous with history began. Columbus journey consisted of four voyages. On his first voyage, Columbus arrived in the Bahamas, then proceeded to Cuba. Having three shipsthe Nina, the Pinta, and the .

The Violets Gwen Harwood Analysis free essay sample

The Violets by Gwen Harwood was written during the late 1960s and was published in the anthology Selected Poems in 1975. As we know, Harwood’s poems explore philosophical and universal ideas. Harwood herself says â€Å"My themes are old ones – of love, memory, experience etc†, all of which are explored in this poem through the use of poetic and language techniques. Literally, the persona of the poem is outside when some aspects of the nature around her, like violets and a blackbird, trigger a memory from her childhood. The poem then flashbacks to a childhood memory of the persona as a young girl, which is shown through the indentation of the stanzas, where the girl wakes up in the afternoon thinking it is morning and becomes upset when she wonders ‘Where’s morning gone? ’. This continues until she falls asleep in the memory, and we are brought back to the present. The last stanza sums up some of her most valued childhood memories which continue to ‘drift in the air’ and remain with her. Figurative language and sensory imagery is used in the first stanza to create a tone of grieving, loss and nostalgia, through imagery of a dull ‘cold dusk’ and ‘frail, melancholy flowers among ashes’. The simile ‘the melting west is striped like ice-cream’ creates a sense of transition, reflecting the beginning of the persona’s introspective retreat into her thoughts. The use of an anaphora, which is the repetition of a word at the beginning of lines or sentences, in the line ‘Ambiguous light. Ambiguous sky’ also displays this transience. The symbol of ice-cream also represents childhood and a feeling of nostalgia for that time in the persona’s life. Her attempt at ‘whistling a trill’ may be an attempt to imitate her father’s whistling which is mentioned during the reflection of her memory, suggesting that she is trying to recreate her past experience but can’t properly do so. The persona’s direct speech in the line â€Å"Where’s morning gone? † is a rhetorical question that is questioning the passage of time, and the plaintive tone used by the child also conveys that past experiences can’t be relived. The poem is of a free verse form, and this paired with frequent use of enjambment allows Harwood to create a train-of-thought style of the poem and create a slower, more reflective pace, promoting the continuity of life and showing the growth of the persona’s journey from childhood to maturity and from innocence to experience. Iambic pentameter has been used to reflect a conversational flow with natural intonations that makes the memory appear personal. An irregular rhyme scheme keeps the reader engaged, but paired with the liberal use of full stops and commas, especially in the middle of lines, represents the irregularity and ‘bumpiness’ of time. The unchangeable passage of time is shown through the cyclical structure of the poem, which is created through the violet motif, the transition from dusk to morning to afternoon to dusk again, and through the starting and ending of the poem with un-indented stanzas. The violet is a motif throughout the poem and acts as a symbol for the binding and fusion of past and present. It acts as the trigger that transitions the persona from reality into her thoughts, just like the gull in At the Water’s Edge or Mozart’s music in Alter Ego. The violets also act as a symbol for the persona’s past memories and experiences. The flowers are ‘frail’ and ‘melancholy’ at the start of the poem, and are among ‘ashes and loam’. The ashes represent death, and loam is a fertile type of soil, and is therefore symbolic of life and growth. This use of dichotomy and juxtaposition suggests that her memories still have a place and will always be ‘alive’, but they will never be recreated in the same way and are therefore, in a sense, ‘dead’. According to English critic Alison Hoddinot, ‘the seamless binding of the past and present portrays the idea that valued memories remain with us always and transcend time and the ambiguous experiences of our existence within the world, even if they can’t be physically recreated. The violets give the young girl and her parents a sense of permanence as they appear in the present and past. The memories in the poem maintain a cohesiveness and continuity of experience through repeated motifs such as the violets and the ‘whistling’. Memories also give us a recovered sense of life, as shown through the final line of the poem ‘faint scent of violets drifts in air’. This example of sensory imagery also creates a rhythmic drifting sense linked closely to the â€Å"stone-curlews call from Kedron Brook†. It echoes images of the speaker’s mind drifting into reflection and aurally creates transience between the present and the past. Childhood is portrayed as a time of safety that is often looked back upon with nostalgia from an adult perspective. Monosyllabic words are used to show the simplicity of childhood life, for example in the line â€Å"the thing I could not grasp or name†. The ‘spring violets’ are ‘in their loamy bed’ and are no longer frail and melancholy, and the memory takes place on a ‘hot afternoon’ in contrast to the ‘cold dusk’ that represents the present. Childhood is represented as a joyful, vivacious time in one’s life, and the value of a stable family life is conveyed. The unexpected integration of Australian vernacular in the line ‘it will soon be night, you goose’, adds a sense of freedom and relaxation to the otherwise formal discourse and more rigid structure of the poem, once again reflects the simplicity and innocence that is associated with childhood. The use of enjambment, alliteration and long vowel sounds, such as in the lines ‘Towards nightfall waking from the fearful/ half-sleep of a hot afternoon’, creates a dream-like mood, further promoting this nostalgia for simplicity and comfort that is associated with childhood. The memories are also associated with light imagery, reflecting their importance in the persona’s life and also suggesting that they give her hope for the future. Light is another symbol used to represent valued memories. Memories are ‘hours of unreturning light’, and ‘years cannot move nor death’s disorienting scale distort those lamplit presences’. This almost shows that memories can bring light to our present realities no matter how harsh those realities are, and that valued memories are so strong and unambiguous they can fill and bring a melancholy world to life. Harwood suggests that the past is in our present and will consequently shape the way we see our future. The poem also creatively expresses that although childhood and life may pass quickly, it can still be reflected upon and relived through our memories. This transition from uncertainty to understanding emphasises the progression of life and illustrates the stages of a person’s life. Linked to the power of memory, the sense that love is a central and enduring force is also an underlying idea that Harwood has incorporated. This is primarily shown in the memory of the persona as the warm imagery and brightness of the setting gives a sense of happiness and bliss. Spring is used to represent these positive attributes. The â€Å"hot afternoon†, â€Å"spring violets† and ‘sweetness’ give a sense of freshness, vitality and comfort through their sensory imagery. It reflects the childlike serenity and innocence of the memory despite the obvious distress the persona feels when losing â€Å"those hours of unreturning light†. These images represent the love that was present between the persona and her parents as well as between her and the home. She describes her mother’s â€Å"long hair falling down to her waist†, again using long vowel sounds to make her mother seem almost angelic. Her mother’s maternal nature is shown in the line where she â€Å"dried [her] tearful face as [she] sobbed†. The memories at the end also show this love as she remembers â€Å"her father, bending down to inhale the gathered flowers, with tenderness stroking [her] mother’s goldbrown hair†. These flashes represent the beautiful connection she had with her parents as a child. The light of the memory is juxtaposed, however, to the present where the weather is cold. Although the violets are shown to be â€Å"frail† and â€Å"melancholy† the juxtaposing image does not necessarily show a death of the love that was there when she was a child, rather that the love that she had for this place is still there whenever she looks upon the landscape. It shows that despite the change that time has brought to the environment, the life and love that was once there will always be there. The first stanza is comprised of a selection of particular images such as the â€Å"whistling trill†, the flowers and the â€Å"ambiguous light†. These motifs are references to the simpler parts of the reflection that the persona has, leading to a realisation of everlasting memory, through which love has endured. Encompassing the power of memory, the durability of love, and the transition from childhood to adulthood, is the motif of time. Harwood’s consideration of the force of time is one that both changes elements of one’s life and tests the strength of others. Maturity, for example, changes with time as life experience is gained. Love and memory, however, is proved powerful enough to remain sound despite the movement of time. This is shown through the line â€Å"years cannot move nor death’s disorienting scale distort those lamplit presences†. The cyclical nature of the poem reflects the ambiguity of time but also the relevance of the past as it reinvents itself in the present. Gwen Harwood’s â€Å"The Violets† is a meditation that reflects a childhood experience that was perhaps a pivotal point in the growth and psychological development of the persona. Her first experience with the realisation that time can be lost is remembered with an adult perspective and the maturity of the present persona realises that although time can be lost, memory is what keeps the past alive. It defies time and therefore presents a subconscious immortality that comes with a person’s memories.

260 Week 4 Assignment Essay Example

Acc/260 Week 4 Assignment Essay Example Acc/260 Week 4 Assignment Essay Acc/260 Week 4 Assignment Essay Assignment: Critiquing Philosophical Approaches to Ethical Decision Making When it comes to making ethical decisions there are many different approaches to reach a decision. There is an ethical decision making (EDM) framework which incorporates traditional requirements for profitability and legality, as well as requirements shown to be philosophically important to stakeholders. The EDM framework asses the ethicality of a decision or action by examining the consequences or well-offness created in terms of net benefit or cost, rights and duties affected, fairness involved, and the motivation or virtues expected. Within the EDM framework there are three major philosophies used when making ethical decisions for a business. Being able to utilize all three of the EDM philosophies is massively important in order to make the right decision not only for the business but the stakeholders and yourself as well. The first philosophical approach is consequentialism. The consequentialism approach determines whether a decision or act is ethical depending upon its consequences. Brooks  (2007)  stated,  Ã¢â‚¬Å"The consequentialist approach requires students to analyze a decision in terms of the harms and benefits to multiple stakeholders and to arrive at a decision that produces the greatest good for the greatest number. † (Significant Ethics Issues Facing Business and the Accounting Profession). In essence act or decision is ethical if its favorable consequences outweigh its negative consequences. The next philosophical approach is deontology. The deontology approach focuses on the obligations or duties motivating a decision or action rather than the consequences of the action. Brooks  (2007)  stated,  Ã¢â‚¬Å"A deontological approach raises issues related to duties, rights, and justice considerations and teaches students to use moral standards, principles, and rules as a guide to making the best ethical decision. † (Significant Ethics Issues Facing Business and the Accounting Profession). With the deontology approach, when making a decision about what would be the right decision one needs to weigh out what action would be good for all of society to do where the act improves the well being of the decision maker and society as well. In essence if the conclusion of a decision is not one that all of society could make then it is said to not be a moral or ethical one. The third and final philosophical approach is one of virtue. The virtue approach is concerned with the motivating aspects of moral character demonstrated by decision makers. The virtue approach focuses on whether the decision maker will be able to make the decision knowing it is the right one rather than having a guilty conscience about their decision. Brooks  (2007)  stated,  Ã¢â‚¬Å"Virtue ethics focuses on the character or integrity of the moral actor and looks to moral communities, such as professional communities, to help identify ethical issues and guide ethical action. † (Significant Ethics Issues Facing Business and the Accounting Profession). A decision maker can make a virtuous decision but for the wrong reason as well which results in the inspection of why the virtuous decision was made. A decision is truly virtuous if the decision maker is making the decision not to gain a greedy end result but because it is the right thing to do to improve society and or to discharge a duty to another person or organization. In a scenario where a mayor has to make a choice between a new building proposal for a mall that will boost the local economy massively or not building it because the location for the building is where the only nursing home and senior citizens’ recreation center is located effected 130 people what is the right decision to make? When using the consequentialism philosophy the correct decision would be to demolish the nursing home and senior citizens’ recreation center and build the mall. The reasoning behind the decision is that more people would benefit from building the mall than would not benefit from building the mall making it the logical and ethical thing to do. When using the deontology approach the decision could go either way. The reason why the mayor would decide not to build the new mall would be because he or she has a duty to protect the quality of life for individual citizens and it would be morally wrong to force senior citizens out of their homes with nowhere to go. When using the virtue ethics approach the decision would be to reject the building proposal. The reasoning behind the decision is that the mayor should have a virtuous character recognizing that forcing senior citizens out of their homes with nowhere to go is immoral. The right decision to make would be to reject the building plan. The approaches used to get to this decision are deontology and virtue ethics. The mayor needs to recognize that by building the mall senior citizens will be affected in a negative way but if the mall is not built then will be affected negatively other than the economy will not get a boost. There will be other opportunities to boost the economy and possibly one that will not have any negative effects. In a scenario where a worker is the only employee left to not hit her sales goals with three sales to go. If she hits her sales goals the entire branch will have hit them. If the entire branch hits their sales goals they will all get new equipment, vacation packages, and larger bonuses on top of their individual bonuses. She faced with making the decision of reporting three false sales to meet the goal and in turn help everyone. When using the consequentialsim approach the correct decision would be to report the three false sales. The reason that decision would be made is because it would benefit the entire branch whereas by not reporting the sales it benefits nobody. When using the deontology approach the decision would be to not report the sales. The reason that decision is made is because it would be dishonest and immoral to report false sales for personal benefit. When using the virtue ethics approach she will not report the sales. The reason this decision is made is because she needs to have a virtuous character by being honest. Out of all of the decisions made the right one is to not report the sales. The deontology and virtue ethics approaches were used to determine this. The action itself would be considered immoral by society’s standards and she would not be demonstrating virtuous character by being dishonest. In a scenario where four guys are living together and one of them walks in on another one of them in what appears to be a drug deal. The one guy has a decision to make about whether to turn him in to the authorities or to keep quiet and not make a big deal out of it. When using the consequentialism approach the decision would be to turn in the roommate. The reason the decision would be made that way is because it would benefit his other roommates and himself where if he did not turn him in the only people it would benefit would be the two involved in the drug deal. When using the deontology approach the decision would be to turn in the roommate. The reason for this decision is because it is the decision maker’s moral obligation to report the illegal activities. By not reporting the illegal activities the decision maker would be putting everybody else in danger as well. When using the virtue ethics approach the decision would be to turn in the roommate. The reason for this decision is because it would not be considered an act of virtuous character if he did not report the illegal activities. It would also be putting his other roommates in danger as well. The correct decision to be made in this scenario is to turn in the roommate. All of the different approaches lead to the same decision of turning him in therefore it has to be the most ethical decision. References Brooks, L. J. (2007). Business Professional Ethics for Directors, Executives, Accountants (4th ed. ). Mason, OH: Thomson Southwestern

Marijuana, Users, & What You Lose Essays - Entheogens, Euphoriants

Marijuana, Users, & What You Lose Essays - Entheogens, Euphoriants Marijuana, Users, & What You Lose The topic of marijuana use is very broad and has an intricate effect on society as a whole, however, for the purpose of this paper; the literature review is based on facts covering a brief overview of the existence, use, and effect of marijuana. The history of the Cannabis plant and the outcomes associated with the use and abuse of marijuana is the major focus of this paper. What Is Marijuana? Marijuana is a drug obtained from dried and crumpled parts of the hemp plant Cannabis. Cannabis is botanically classified as a member of the family Cannabaceae and the genus Cannabis. There are 3 known species of Cannabis: Cannabis sativa, Cannabis indica, and Cannabis ruderalis. (Lorimer 214) Cannabis sativa is a tall plant, generally between 8 and 12 feet. The leaves have long thin fingers and are light green. The more equatorial varieties have more yellow pigments to protect the plant from intense light. Sativa seed pods are long and thin and turn red as they mature in a warm environment. In cooler environments, the buds may be slightly purple. Sativa plants smell sweet and fruity and the smoke is generally quite mild. (Grolier Electronic Encyclopedia) For thousands of years, the plant cannabis sativa, otherwise known as hemp or marijuana, has been harvested by people and utilized in many different ways. It has been grown to provide food for villages and towns, and used for clothes, rope, and sails on early ships. The Bible was written on hemp paper, as well as the first draft of the US Constitution. (House of Lords Select Committee on Science and Technology, Ninth Report 1998) Marijuana is known by a variety of names such as kif (Morocco), dagga (South Africa), and bhang (India). Common in the United States, marijuana is called pot, grass, weed, Mary Jane, bones, etc. (Lorimer 214) The plant contains THC, which gives smokers the psychic effects they seek. The leaves of this plant are smoked but the most highly prized part of the plant is the top, smoked by rolling inside tobacco paper or placing in a pipe. (Grolier Electronic Encyclopedia) It is consumed worldwide by an estimated 200,000,000 persons for pleasure, an escape from re ality, or relaxation. (Berger) The use of marijuana is widespread by all classes, races, and cultures. (Smith) The first definite record of the marijuana plant in the New World dates from 1545 AD, when the Spaniards introduced it into Chile. It has been suggested, however, that African slaves familiar with marijuana as an intoxicant and medicine brought the seeds with them to Brazil even earlier in the sixteenth century. (Lorimer 215) There are no records that the Pilgrims brought marijuana with them to Plymouth, but the Native Americans introduced the Pilgrims to tobacco and other forms of drugs such as Marijuana. The Jamestown settlers did bring the plant to Virginia in 1611, and cultivated it for its fiber, the hemp, which was used to make rope. (Erriod's Cannabis Vault) Marijuana was introduced into New England in 1629 and from then until after the Civil War, the marijuana plant was a major crop in North America. The Marijuana Plant played an important role in both colonial and national economic policy. In 1762, Virginia awarded bounties for hemp culture and manufacture, and imposed penalties upon those who did not produce it. George Washington was growing hemp at Mount Vernon three years later, presumably for its fiber. The fact has been argued that Washington was also concerned to increase the medicinal or intoxicating potency of his marijuana plants. The argument depends on a curious tradition, which may or may not be sound, that the quality or quantity of marijuana resin (hashish) is enhanced if the male and female plants are separated before the females are pollinated. There can be no doubt that Washington separated the males from the females. Two entries in his diary supply the evidence: May 12-13, 1765: Sowed Hemp at Muddy hole by Swamp. (Andrews 34) August 7, 1765: '-began to separate the Male from the Female Hemp Do-rather too late. (Andrews 34) Washington's August 7 diary entry clea rly indicates that he was cultivating the plant for medicinal purposes as well for it's fiber.

Expeditionary Fighting Vehicle Research Paper Example | Topics and Well Written Essays - 1500 words

Expeditionary Fighting Vehicle - Research Paper Example This essay discusses the Expeditionary Fighting Vehicle, that is aimed for two main functions. First, transport a Marine Corps Rifle Squad from the sea to the shore and second - to provide armor operational capabilities on land. The assault vehicles are transported in ships and can be launched beyond the visual horizon. The visual horizon is the visible limit to detect presence of ships at sea from the shore line. This distance is translated as 25 kilometers as per the planning and development of the program. The supporters of this program argue and justify the flexibility that the assault vehicles provide to the Marines. The over the horizon launch capability provides protection to the amphibious ships till 25 kilometers from the shore. Furthermore, once deployed the vehicles have enough speed to make enemy tracking and defensive measures in the sea difficult. The time to reach the shore has also been shortened. The researcher then concluds that Expeditionary Fighting Vehicle was an ambitious program that provided lethal capabilities and its design matured over years. The program, however, could not prove its reliability and did not come up to the desired standards of the Marine Corps. The in service Amphibious Assault Vehicle has gone through various life extension programs and upgraded over time to meet operational requirement. The termination of the program was a serious setback to the Marine Corps and its replacement must provide with upgraded hardware to cope with the evolving Marine Corps strategy and doctrines.

Phrmaceutical Formulation Essay Example | Topics and Well Written Essays - 3000 words

Phrmaceutical Formulation - Essay Example It has a wide range of applications, like, levosalbutamol inhalers have been designed to help in the treatment of asthma. Pulmonary drug delivery can be used to administer a vaccine like in the case of currently inhaled measles vaccine given by nebilizer. (Molema, 2001 pg 16) Also it can be used to give medication to infants and young children who have a small tidal volume and low inspiratory flow rates by the use of a baby mask which normally is attached to spacer. (Perry, 2012 pg 25)It has been used to treat lung cancer by the means of inhaled chemotherapy which has proven to be a logical approach and also it is used on patients who are very ill who cannot withstand any more pain by inhaling opioids such as morphine and fentanyl. (Sigmund, 2009 pg10) Drugs used in pulmonary drug delivery have multi-component powders with mucoactive compounds and anti-asthmatic medicines bound together in a single particle because of the mucus layer covering the airways of the tracheobronchial struc ture. (Friebel, 2010 pg 20)The substances used in the inhalers must dissolve 100% so as not to block the air gaps to avoid suffocation. (Le, 2001 pg 37) Been affected by the rapid change of technology due to great inventions pharmaceutical industries had to do some research to come up with more efficient drug delivery system like drug powder inhalers. (Zeng, 2001 pg 8) Although drug powder inhalers has greatly boosted the pharmaceutical companies there are challenges that are experienced during its formulation like the cohesive ,adhesive property of drug and carrier aggregation, particle size , morphology of the drug and carrier aerosolization performance and powder formulation properties. (Koning, 2001 pg 40)One of the challenges in pharmaceutical industries is to characterize their various physical behaviors; here the concern is mainly focused on the study of the relations relating the properties of the grain to those of the powder bed. (Wang, 2012 pg 44)The goal is thus to be abl e to control, analyze and improve the manufacturing processes of the powder. (Talton, 1999 pg 60) To improve the aerosolization performance of drug powder inhalers, varieties of carrier and carrier types have to be sampled and studied so as to come up with the best, and the drug ratios are prepared by spray-drying so as to improve the efficiency of the drying procedure and the characterized at last. Again to improve aerosolization two critical physical properties which are the particle size and flowability has to be keenly observed where the particle size should be around 5-6   Ã‚ µm and the angle of repose to be within the ranges of 43 °Ã¢â‚¬â€œ52 ° for the flowability to boost the aerosolization. If this is done well the aerosolization performances can be improve greatly. Cohesion forces of particles used in dry powder formulation is a great nuisance to inhalers because it reduces powder flow and hinders accurate metering hence needs to reduce it and this can be achieved by blending the active pharmaceutical ingredient with a larger inert carrier so as to reduce the high cohesion forces that are normally between the micron sized active pharmaceutical ingredient particles. Adhesion forces are also of great concern in dry powder inhalers because if not catered for they make the patient to find it difficult to deliver the drug from the inhaler to his or her system hence it must be overcome or reduced by great magnitude so as to allow liberation of drug from the device with minimal energy from the patient. The particle size is a challenge in drug powder inhalation

Analysis of Lease Accounting Standards

Analysis of Lease Accounting Standards Abstract The Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) are reviewing their guidelines on lease accounting this year. This paper provides background information on the Securities and Exchange Commission (SEC), FASB and IASB including what their role is in accounting. It details the history of lease accounting for them, changes that have occurred since the original guidelines were issued, and why the FASB and IASB are looking to update the current standards. History and Future of Lease Accounting for Leases The history of lease accounting provides numerous changes to the standards. FASB 13 is the last major change that has been made and that was 30 years ago. The financial community describes the changes that could arise from the FASB and IASB as an effort to bring transparency to company balance sheets. This is a continuing reaction to Enron and certain happenings earlier in the decade that brought off-balance sheet items to the forefront. There is a lot of focus on off-balance sheet obligations now. Users of financial statements depend on the statements to provide important information about a companys performance, financial condition, and the cash flow. Financial statement users include bankers deciding whether to lend money or renew a loan to a company, suppliers deciding to extend you credit. â€Å"The FASB and IASBs conceptual framework objective is to provide a common framework that provides useful and complete accounting information† (Monson, 2001). Standard Setting Bodies Security and Exchange Commission The Security and Exchange Commission (SEC) was established in 1933 after the Crash of 1930. Prior to this time there, no standard setting body existed. Even after its formation, the SEC encouraged the private sector to set them. In 1934, the SEC received the authority to establish financial accounting and reporting for publicly held companies. Committee on Accounting Procedures In 1939, the SEC suggested that the American Institute of Certified Public Accountants (AICPA) create a formal standard setting body. The AICPA established the Committee on Accounting Procedures (CAP). During its reign from 1939 to 1959, they issued 51 Accounting Research Bulletins. CAP was not as successful as had been hoped. CAP only issued standards on problems as they occurred. These standards are known as Accounting Research Bulletins or ARBs. Accounting Principles Board The Committee on Accounting Procedures was replaced with the Accounting Principles Board (APB) in 1959. They issued 31 opinions and 4 statements over the next 14 years. They are credited with the development of Generally Accepted Accounting Principles (GAAP) from the opinions and statements they issued. Financial Accounting Standards Board The APB was replaced by the Financial Accounting Standards Board (FASB), which was formed in 1973. FASB is an independent board with full-time members who no longer work in private firms or their employers. FASB establishes standards for businesses in the private sector. As part of the FASB mission statement it states that, â€Å"standards are essential to the efficient functioning of the economy because investors, creditors, auditors, and others rely on credible, transparent, and comparable information† (Financial, 2007.). In Facts about FASB (2007), the FASB seeks to accomplish their mission by acting to keep standards current to reflect any changes in methods of doing business, to improve the usefulness of financial reporting by focusing on relevance, reliability, comparability, and consistency, and to promote the international convergence of accounting standards. International Accounting Standards Board The International Accounting Standards Board (IASB) established in 2001 is based in London. It succeeded the International Accounting Standards Committee (IASC), which was founded in 1973. The IASB develops a solitary set of global accounting standards that provide transparent and comparable information in financial statements. The IASB works with national accounting standards bodies to accomplish a united set of accounting standards to be used around the world. Original Standards for Leases ARB 43, Chapter 14 In 1949, the Committee on Accounting Procedures issued ARB 43, Restatement and Revision of Accounting Research Bulletins, Chapter 14 Disclosure of Long-Term Leases in Financial Statements of Lessees. ARB 43, Chapter 14 only provides guidance for leasing land and buildings. ARB 43 (1953) requires that the lessee assumes all the expenses and obligations of ownership, such as taxes, insurance, and repairs. These types of arrangements differed from conventional long-term leases but the principles of disclosure were intended to be applied to both types of arrangements. The disclosures that need to be reported included the amount of annual rent to be paid, the period for which the payments are payable. The disclosure is to be reported for the life of the lease not just the first year. In the first year of the lease, the disclosure needs to detail the transaction (FASB, 1953). APB Opinion No. 5 The Accounting Principles Board issued Opinion No. 5, Reporting of Leases in Financial Statements of Lessees in September 1964 and supercedes ARB 43, Chapter 14. Since ARB 43 had been issued, leases had been disclosed on financial statements but not in a consistent manner. The information disclosed was often not enough for investors to get a clear picture of a companys financial position. According to APB Opinion No. 5 (1967), there had been very few instances of capitalization of leased property and recognition of the related obligation. In Accounting Principles Boards Opinion No. 5, rental (lease) payments for services, property taxes, utilities, maintenance, etc. are to be treated as an expense. Having the right to use property and paying a specific rental amount over a period are not considered an asset or liability. An operating lease should disclose relevant information about the lease or rental agreement and the information disclosed will vary from one situation to another. Lessees were to disclose the minimum annual payments and length of time at the least. The maximum they should disclose was the type of property leased, the obligation assumed, requirements of the lease. APB No. 5 (1967) states a capitalized lease may require a note or schedule to disclose the details of the lease agreement. Lease arrangements that are similar to an installment purchase should be listed on the balance sheet and depreciated accordingly. For a lease agreement to be capitalized there should be material equity in the purchase. IAS 17 The International Accounting Standards Board (IASB) issued IAS 17, Accounting for Leases, in September 1982. A lease is classified either as a finance lease or an operating lease. A finance lease is classified as such â€Å"if it transfers substantially all the risks and rewards† (International, 2003) to the lessee. Leases are classified as an operating lease if they do not meet the criteria of a finance lease. The following situations would lead a lease to be classified as a finance lease: Transfer of ownership of the asset to the lessee at the end of the lease The lessee has the option to purchase the asset at an amount that is sufficiently lower than the fair value The lease term is for most of the assets life At the beginning of the lease, the present value of the minimum lease payments is equal to the fair value of the asset. (International, 2003) IAS 17 (2003) requires that the following accounting principles be applied to finance leases. The finance lease should be recorded as an asset and a liability, lease payments should be distributed between finance charges or interest expense and the principle amount of the liability, and depreciation should be calculated using the same method as that of the companies owned assets. The International Accounting Standards Board (2003) defines the disclosure requirements lessees of finance leases must follow. Lessees of finance leases disclose the carrying amount of the asset, reconciliation between total minimum lease payments and the present value, amounts of minimum lease payments as of the balance sheet date, and the present value for the next years, years 2 through 5 combined, and beyond 5 years and a general description of the lease arrangement. In section 35 of IAS 17, the International Accounting Standards Board (2003) provides disclosure details for lessees of operating leases. Lessees must recognize lease payments as an expense on the income statement. They should provide in the financial statement disclosure a description of the lease arrangement, including any provisions, whether there is a purchase option, and any restrictions that are imposed. Also, lease payments as of the financial statement date for the next year, years 2 through 5 combined, and beyond 5 years. Changes to Original Standards APB Opinion No. 31 The Accounting Principles Board issued Opinion No. 31, Disclosure of Lease Commitments by Lessees, on June 1972 with an effective date of January 1, 1974. Opinion No. 31 was developed because investors, grantors, and users of financial statements acknowledged that at the time the disclosures did not provide all the information they deemed important. The APB issued it to clarify and now require the disclosure requirements of APB Opinion No. 5. The Board did not want to establish any disclosure requirements because the FASB had placed leases as a subject on its agenda at the time this was issued. The Board was hesitant because they did not want to bias the decision. The Board reworded its requirements for the disclosures of operating leases. A lease that is for one year or more needs to provide the total rental expense. The minimum rental payments should be disclosed for each of the five succeeding years, each of the next three to five year periods, and the remainder should be listed as a single amount. Additional disclosures that should be included are whether the payments are dependent upon any factors other than time, if so what is the basis for calculating the payments, is there a purchase or renewal option, and any restrictions. (FASB, 1973) FAS 13 In November 1976, the Financial Accounting Standards Board issued FAS 13, Accounting for Leases. The issuance was to provide detailed criteria that other statements had supplied for classifying leases that would prevent many different interpretations. This statement superseded APB Opinion No. 5, Reporting of Leases in Financial Statements of Lessees and APB Opinion No. 7, Reporting of Leases in Financial Statements for Lessors. FAS 13 established standards of financial reporting for both lessees and lessors. The standard provided a definition of leases, how leases should be classified, and what needed to be disclosed. The Financial Accounting Standards Board (1976) defined a lease as â€Å"an agreement conveying the right to use property, plant, or equipment usually for a stated period of time†. This definition includes agreements that although may not be identified as a lease but falls under the definition. FAS 13 (1976) states that a lease is classified either as an operating lease or as a capital lease. Capital leases meet one or more of the criteria FASB established for a capital lease. The criteria for classifying leases as a capital lease are: The lease transfers ownership of the asset at the end of the lease term. The lease contains a bargain purchase option The lease is longer than 75% of the products economic life The present value of the lease is more than 90% of the asset value using the lessees incremental borrowing rate. (FASB, 1976) FAS 13 provided the following accounting principles that are applied when it is determined that a lessee is involved in a capital lease. The lessee records a capital lease as an asset and liability for the amount equal to the value of the lease payments. If the lease has a bargain purchase option or if the property transfers ownership at the end of the lease term, the asset is depreciated according to the lessees normal depreciation for owned assets. If the lease does not contain a bargain purchase option or if the property does not transfer ownership at the end of the lease, the asset is depreciated for the life of the lease. Leases that do not meet the criteria of a capital lease are classified as an operational lease and are treated as an expense for the term of the lease on the income statement. (FASB, 1976) Capital leases should disclose the gross amount of the asset and the future minimum lease payments. Operating leases should disclose the future minimum rental payment required, a general description of the terms of the lease agreement to include how the rental payments are determined, terms of renewal or purchase option, any restrictions that may apply. FASB and IASB to Update Lease Standards In July 2006, the FASB and IASB announced that it had added a leasing project to its agenda to reconsider all aspects of lease accounting. One reason for the project is to harmonize lease accounting standards with the IASB. â€Å" The IASB and FASB currently have substantial differences in their treatment of leases; particularly notable is that the â€Å"bright line† tests of FAS 13 (whether the lease term is 75% or more of the economic life, and whether the present value of the rents is 90% or more of the fair value) are not used by the IASB, which prefers a â€Å"facts and circumstances† approach that entails more judgment calls† (Open, 2006). Both the FASB and IASB have the finance and operating lease concept. However, their criteria are different for classification. Another reason is a request from investors and other authoritative bodies who have been criticizing that similar lease transactions were still being accounted for in different ways. In the SECs 2005 report in response to Sarbanes-Oxley the SEC stated that too many leases were being kept off the balance sheet. â€Å"The commissions staff estimated that the standards allow publicly traded companies to keep an undiscounted $1.25 trillion in future cash obligations off their balance sheet† (Leone, 2006). Therefore, the current accounting standards are failing to provide the necessary complete and transparent information. FASB and IASB hope to have an exposure draft available in 2009. Solutions There are two solutions to the lease problem. The FASB and IASB can either recommend leases to be reporting on a companys income statement only as an expense or on a companys balance sheet only as an asset and liability. Income Statement Only Using the income statement only solution, companies would report their leases as operating lease. An operating lease recognizes the lessees payments as rent expense or lease expense on the income statement. Balance Sheet Only Using the balance sheet only solution, companies report their leases on the balance sheet as an asset and liability. It will also allow for depreciation and interest expense on the income statement. Capitalization of all leases will bring previously unreported assets and liabilities onto the balance sheet Analysis When companies lease an asset, the way it is accounted for depends on whether it is categorized as an operating or capital lease. How a lease is categorized may be different for tax purposes then for accounting purposes. The GAAP standards and Internal Revenue Service can have different sets of criteria. According to IRS Revenue Ruling 55-540 the IRS is wary of lease arrangements used to accelerate depreciation deductions. The IRS has no general rule for leases and each case is decided on an individual basis. However, from decisions previous made the following factors indicate a sale instead of a lease. If the asset meets one or more of the factors, it is considered a sale NOT a lease. A portion of the payments are specifically allocated as interest or it is obvious that is what is intended. The title is transferred at the end of the â€Å"rental† term. The lessee may purchase the asset at the end of the lease term for a bargain purchase price. When a lease qualifies as an operating lease, there are major consequences for the net income or loss and the return ratios of that company. In general, both the operating and net income of the firm will be decreased and the assets and liabilities for the firm will be understated. Debt management ratios are important to creditors and stockholders. Creditors want to make sure funds are available to pay interest and principal and are therefore particularly interested in short-run coverage ratios. Stockholders are concerned about the impact of excessive debt and interest on long-term profitability. Lenders and investors use such ratios as debt to equity, current ratios, and return on assets to evaluate the credit risk of current or prospective businesses. Ratios are used to measure the effectiveness that a company uses its assets and to compare a companys current performance. As shown below in the comparison of ratios in an operating or capitalized lease, the financial ratios can be misleading just by reporting leases off the balance sheet. By reporting the lease of ABC Restaurant, Inc. (Figures 1-4) as an operating lease or ABC Restaurant, Inc. (Figures 5-8) as a capitalized lease, the companys financial statements are affected. The financial statements of both are identical except for the accounts that were affected by the relative lease. The financial statements are not as accurate as investors and lenders are demanding. The current ratio is a quick indication of whether or not the company will have the means to pay its bills during the next year. It is clear to remain solvent, a company must have at least as much money coming in as it has going out. The current ratio is .31 for the operating lease and .30 for the capitalized lease. A current ratio over 1.5 to 2.0 is generally required for comfort. The debt ratio for the operating lease is 1.68%. In comparison, the debt ratio for the capitalized lease is 1.64%. A high debt ratio is generally viewed as risky by lenders and investors. The debt to equity ratio equals -1.32 and their return on assets is 38.45%. In relation to the capitalized lease which had a debt to equity ratio of -1.40 and their return on assets is 34.05%. The effect of a capital lease on net income is different then that of an operating lease because capital leases are treated the same as if assets are bought by the company. The company is allowed to claim depreciation on the asset and the interest payments on the lease are a tax deductions. By reporting assets on the balance sheet, this provides an increased level of information to lenders. This is especially useful to lenders of non public business or the small (S Corporations) who elect to omit disclosures on the financial statements. When a company does this those who review their financial statements will be misled because there will be no evidence of a lease existing. The payments will be accounted for on the income statement as rent expense or lease expense. Thereby, reducing the net income of those companies income statements. The AICPA issues Statements on Standards for Accounting and Review Services. The FASB issues standards for the public. The process for both the AICPA and the FASB starts with deliberations that are open to the public; the proposed Statements are then issued as Exposure Drafts, which allows the public to comment on them prior to the final pronouncement issued. Many accountants issued their opinions on what they feel should be done about this 30-year-old standard. Conclusion Currently, the lease standards are outdated. â€Å"Lease arrangements have evolved considerably over the past 30 years and the standards are outdated† (Miller, 12). FAS 13 was suppose to force leases to be capitalized but it did nothing but help lease companies create more cunning operating leases. The misclassification of leases affects not only the balance sheet but also the income statement and cash flow statement.