Ritual Development (popular culture) Assignment Example | Topics and Well Written Essays - 250 words

Custom Development (mainstream society) - Assignment Example They frequently accentuate what is significant for example graduation services show the significance put on instruction. In Islam once one arrives at pubescence one is obliged to do supplications as indicated by Sharia law, since petition is one of the mainstays of Islam.. Some are very present day as in the American Jewish Bat Mitzvah which was first established in 1922. In my own family some are connected straightforwardly to confidence convictions, for example, the manner by which washing is completed before supplication. Others are in a roundabout way along these lines, and are increasingly similar to old stories, for example, eating a specific food to observe Eid and making a happy wish. We don't accept that these desires are probably going to work out as expected, yet this is a family custom which encourages us to be joined in a rapidly evolving world. Such customs offer soundness to a family and to the more extensive society. Something that doesn’t change in a befuddled world. A custom I might want to create in our family will be family strolls after Sunday lunch. Some would consider this to be a more side interest, however guaranteeing it as a ceremonial methods it is bound to be done and the family would be consistently partaking in a c harming

Examine the Ways in Which Feminist Sociologist Have Contributed to Our Understanding of Family Roles and Relationships.

Look at the manners by which women's activist humanist have added to our comprehension of family jobs and connections. Women's activist accept that ladies in the public arena are abused and misused by men, they are not seen as equivalent simply dependent on their sexual orientation. Ladies are in this manner are relied upon to be subordinate to men bringing about ladies being impeded throughout everyday life. Radical women's activists accept the family mistreat ladies by man centric structures and the family itself.They accept the family benefits men as marriage goes about as a jail, men do little in the family contrasted with ladies the sexual division in the family misuses ladies , since their duties regarding residential work and childcare are unpaid, sabotages their situation in paid business and builds reliance on men. It in this way keeps up an inconsistent man centric culture. In this way extreme women's activist help separate as it permits ladies to escape from marriage, they additionally bolster family assorted variety e. . , single parent families and same sex connections. Liberal women's liberation see the family as hopeful they see a continuous change, through influence ladies are getting men to turn out to be increasingly engaged with sharing the family and kid raising assignments and society has gotten more attractive through its laws such laws as the sex separation act (1970) equivalent compensation act (1970) the even family is turning into a reality ladies are landing more positions and men are getting progressively included around at home.D. H. J Morgan bring up that not all families fit the model of the family unit with a wedded couple with youngsters, where the spouse is the provider and the wife the housewife alone actually, this is turning out to be not so much normal but rather more ladies currently work (1975). Anyway liberal women's activist don’t bolster family decent variety and diverse family structures. Liberal women's activi sts need to bring families up in a hetero organization; they don’t see implies the adversary not at all like radical feminist.They still, by figure more can be accomplished, by associated to see the sexual orientations as equivalent which would dispense with sex jobs. Distinction women's activist expect families all in all impediment ladies and advantage men. Helen Carby (1892) who was a dark women's activist accepts that bigotry nearby male centric as a type of control. They concur that for some dark ladies the family can be a severe establishment. Anyway dark ladies and men are abused by bigotry and that the family regularly acts a wellspring of help and protection from racial segregations and badgering. Postmodern feature contrasts etween gatherings of ladies in the family circumstance they abstain from making speculations and see every lady circumstance unique. Marxist women's activist see the family serve the need of the decision class. By mingling kids into administerin g class standards and qualities prompting an agreeable and devoted workforce, with bogus awareness and solidness for private enterprise. Ladies cut off private enterprise in two different ways: as moms they have kids who will end up being the up and coming age of business people wageslaves, and as spouses, ladies serve their husbands by doing everything with the family while he works.Parsons portrayed the family as a steaming shower, he accepted that the family assists with easing pressure and strain from work, so he is revived for work the following day where he will have the option to add to society. Anyway for Marxist women's activist, they accept the ladies renews the man for work each day. This can be changed with the oust of industrialist and supplanting it with socialism will see people working nearby one another and getting equivalent, childcare along these lines will become mutual duty.

Hidden Gem Wheaton College TKG

Hidden Gem Wheaton College To continue our Hidden Gems series, we’re focusing on Wheaton College in Norton, MA (not to be confused with the Christian liberal arts Wheaton College in Wheaton, OH). Wheaton is a liberal arts school of about 1,600 students. It’s beautiful, it’s in a great location, and we want to shed some light on it for you. Wheaton made the news recently with the college’s announcement of its Refugee Scholarship, so you might be familiar with the name already.We spoke to a number of Wheaton students who had a lot to share about their school. We’re going to focus on a few things in particular that make Wheaton unique: class size, their “Connections” requirement, and its strong female-centric history.While Wheaton has a similarly sized undergraduate population to many other small liberal arts schools, what stands out is their average class size (15-20 students) and teacher to student ratio (11:1).“You get to know your professors so well, but even more, you end up getting to know y our classmates quicker than a lot of my other friends did at other schools.” said one alumnus. “Because classes are tiny and campus is small, there’s a lot of in-class and out-of-class overlap which is nice. It’s not so formal.” The size makes for a campus where you know a good portion of your classmates but still find spaces that are your own.A main goal at Wheaton is to help students link academic content across disciplines, which brings us to their “connections” requirement. It’s sort of like their version of a core curriculum. Students are required to take two two-course connections (four courses total that span departments) or a set of three connected courses. For example, students can take the class “Genes in Context” which links the two courses: Computer Science 242 (DNA) with Philosophy 111 (Ethics) or “Food” linking: an anthropology and science course. Students also choose a First-Year seminar from across 25 different topics and are encouraged to cho ose a topic outside of their intended major or focus. They also have the opportunity to propose their own Connections courses for faculty approval.Now, for feminism. Wheaton was an all-female institution until 1988, when the college began to admit men. This makes it one of the most recent schools to become co-ed in the U.S. It was founded as a women’s seminary in 1984. It remains one of the oldest higher education institutions for women in the U.S. Wheaton’s first female president was inaugurated in 1975. The college has been recognized on multiple occasions as being at the forefront of developing a gender-balanced curriculum on a college campus. The gender ratio is currently 65:35 women to men, which is definitely something to keep in mind when applying, though isn’t really a drastic enough ratio to feel, in the opinion of the alums we spoke to.“It’s sort of a general thing that everyone knows, that Wheaton became co-ed pretty recently.” said an alumnus. “But you canâ €™t really tell. I’m a proud feminist, but the gender ratio isn’t something that you notice on a day-to-day basis. Men, don’t be scared to apply.”  Though not a main focus of this article, it’s worth mentioning that Wheaton’s campus is 385 acres and truly picturesque. Campus has two halves, separated by Peacock Pond. Fun fact: it’s the only heated duck pond in the U.S. that is situated on a college campus. Unlike other schools in Massachusetts, the closest city is Providence rather than Boston. This results in a varied social scene and gives students unique access to classes at Brown.“I applied and was able to take a couple of classes at Brown while I was at Wheaton, which was really useful.” said an alumnus that we spoke to. Every semester there is a selection of courses offered at Brown available for Wheaton students to apply to take. Students can also take courses through the Boston Marine Studies Consortium, as well as Bridgewater State College, Bristol Commun ity College, Cape Cod Community College, Dean College, Massachusetts Maritime Academy, Massasoit Community College, Stonehill College, and University of Massachusetts at Dartmouth.Wheaton College is a school that is beloved by its alums and faculty alike--it’s a wonderful place to go to college, and we have a number of students who are incredibly happy there. We’d be happy to talk through your college list with you if you have any questions at all about where Wheaton would fall on your list. Let us know.

The Cold War On American Society - 1993 Words

The time period following World War II up until the destruction of the Berlin Wall marked the time period known as the Cold War. Starting in the 1950s and lasting through the 1980s, viewpoints shifted and American society was altered due to the policies of the cold war. With each new decade, new questions were raised and it brought a new view of society during that time period. Over the years, historians have examined the decades of the cold war and raised awareness to the importance of each, but also pointed out the flaws that existed within American society. Focusing on the later decades of the cold war, the turbulent 1960s; demanded reform, the 1970s; demonstrated distrust in American government with a new liberal movement, and†¦show more content†¦By the 1970s, women’s voices were being heard and starting to make changes in the movement and politics. The development of National Organization for Women created the push for an Equal Rights Amendment which started to improve women’s lives and eventually led to more sexual freedoms with the passing of Roe v. Wade in 1972. Rosen pointed out by the 1980s, the superwoman of the 1980s replaced the supermom of the 1950s but the feminist movement saw backlash throughout the 1980s and into the 2000s. This showed the limits of the feminist movement and the struggles they faced within their own gender. However, this proved the strength of her argument that women did help transform American society during the cold war and played a huge role in understanding the dynamics of the Cold War era in American society. The weakness of Rosen’s work is the limited information presented on minority women in the United States. Because of the limited information on minority women in the feminist movement it is hard to understand how all groups of women were affected with the feminist movement and if all women equally felt the same about their place in society. Another thing to consider, when look ing at the feminist movement is if African American and other minority women were more in tune with the battle for civil rights for all minorities rather than the feminist movement. In Erin M. Kempker’s, journalShow MoreRelatedEffect On American Society During The Cold War1183 Words   |  5 PagesThe Effect on American Society During the Cold War The Cold War propelled the United States of America into a seat of previously unattained power in the world . American citizens spearheaded the push toward advancement in their search for the epitome of happiness: the â€Å"American Dream†. Post-war paranoia was driven by the supposed threat of the spread of communism, which Americans feared could interfere with the freedoms and liberties the founding fathers fought to achieve. This paranoia eventuallyRead MoreHow Did the Cold War Affect Domestic Policy and American Society?608 Words   |  3 PagesHow did the Cold War affect domestic policy and American Society? The late 1940†²s were a time when much change happened to the American society. As a result to the expanding threat of the Soviet Union, or its Communistic ideals, America took a stand that lead it to the Cold War.   Although the war didn’t involve fighting directly with Russia, it still affected the American society and domestic policy. The war affected America so much that it lead to a fear of livelihood; precisely when Joseph McCarthyRead MoreIn Elaine Taylor May’S Article, Security Against Democracy:1684 Words   |  7 PagesIn Elaine Taylor May’s article, Security against Democracy: The Legacy of the Cold War at Home, written in 2011, she argued that people were willing to forgo personal freedoms for national security. She provided the example of during the nuclear age of the cold war; Americans were more interested in protection rather than concern for the common good. However, as the cold war continued and domestic issues formed, the tight knit social order that was created in the early years was falling apartRead MoreThe Cold War and Its Effect on The History of America Essay1706 Words   |  7 Pages The Cold War was the ideological conflict between the two superpowers of the world, the democratic United States of America and the communist Soviet Union. For over fifty years the two superpowers fought each other indirectly for power and control of the world. The Cold War started after the end of the Second World War in 1945 when the eyes of both superpowers were no longer looking at Nazi Germany, but instead at each other and the fate of the rest of the world. The Cold War began after the SecondRead MoreRichard Byrd s The Cold War1340 Words   |  6 PagesThe Cold War, spanning almost half a century, was a conflict that accelerated the production of nuclear weapons and forced the United States and the other belligerent, the Soviet Union, to make scientific advances at a rate unseen in any other time in human history. The Cold War Comes to Main Street: America in 1950, written by Lisle A. Rose, thoroughly examines the year 1950 in the United States and the effect that the Cold War had on the American populous. Rose examines communism and the militaryRead MoreTaking a Look at the Cold War1237 Words   |  5 Pagescovering is the Cold War and question number six. The Roosevelt Administration was determined to avoid a retreat like the one that followed WWI. The United States itself had sole possession of the atomic bomb. The United States goal was to expand democracy. America saw that there needed to be global economic reconstruction. The Soviets looked to model the rest of the world after their own values and origins. It indeed had to do with Soviet Expansion. The Russians didn’t want to go to war with the UnitedRead MoreThe Red Hunts And The Cold War Essay1679 Words   |  7 Pagescommunist paranoia and at times unwarranted persecution that occurred in American and other Western allied countries during the Cold War, from the early 1950’s to the late 1960’s. I will investigate the way in which the escalation of the Cold War led to comm unist paranoia in Western countries and how this ‘Red Scare’ was spread through propaganda and magnified by the intense fear of military and nuclear conflict during the Cold War. The red hunts must be viewed in context - as a symptom of communistRead MoreThe Battle Of The Cold War1221 Words   |  5 Pagesa nation to change. Fresh off of the economic and political victory that was World War II for the United States, The Soviet Union sent a challenge to the U.S that set up one of the biggest, and potentially apocalyptic stand-offs in history. The Cold War, the great stand off between the Americans and the Soviets lasted from 1947 to about 1991 according to Major Problems in American History Since 1945. This Cold War would change the culture in the United States forever, stamping it’s air of alertnessRead MoreThe War On The Home Front1112 Words   |  5 Pagesfront. Those two events were WWII and the Cold War. Civil rights, the cultural norms, and society at lar ge, had changed greatly during a short amount of time due to these events. The United States was fight a war on two fronts, both at home and overseas. The wars overseas had great influence and impact on the successes that would come over time on the home front. Without these wars and times of trials and tribulations, the civil rights movement and society as a whole, would most likely have not hadRead MoreOrigins of the Cold War Essay1179 Words   |  5 PagesOrigins of the Cold War Revisionist historians tend to regard the outbreak of the Cold War as a result of American hostility or, at least , diplomatic incompetence, while the more traditional view lays the responsibility squarely at the feet of the Soviet Union. Assess the validity of each view. The Cold War,said to have lasted from the end of World War II to the dismantling of the Soviet Union in 1991, was one of the most significant political events of the 20th century. For nearly

The Journey into the Mysterious Tunnel - 996 Words

I have only been there once. Over the busy highway, hidden in the forest of trees next to the cement pavement, over the black fence, down the grassy slope, there is a river. It is no ordinary river, rather a watershed that collects water from other places. Usually, the river is dry, but when I went to see it, there was water running to the diversion of what my friends and I are really here to see. What we are here to see is the graffiti art inside of the tunnel where the water flows into. As a result, I have found nature in an unexpected way. Background I live in a small suburb city called Cupertino. Most people know Cupertino as where Apple Corporation is and in some cases, where there is high Asian ethnicity population. We have three police cars, but no police station and for a good reason. Most people go to Cupertino to either sight see the Apple Corporation or to get a good education. There are no gangs or anything like that, only Mexican immigrants trying to find some decent work to do. There is also nothing else in Cupertino that is interesting. When I found out that there is graffiti art in the tunnels underneath the highway in Cupertino, I had to see it. The Journey It was a warm day with the vastness of blue covering the sky and the sun shining brightly upon the day. My friend and I met at another friend’s house to see the tunnel. We’ve been told to wear tennis shoes and bring flashlights. We followed him from his house to where the tunnel is; past theShow MoreRelatedDark And Light Imagery Within The Hobbit Essay example1677 Words   |  7 Pagesthe greatest childrens novels of all time. The novel, due to its use of such characters as goblins, elves, trolls, giants, and others is in tradition, a fairy tale. The tale centers on a small hobbit by the name of Bilbo Baggins. It follows the journey of a band of dwarves, a wizard named Gandalf, and their robber, Bilbo on their way to retrieving treasure that had long been taken away from them. The hobbit traveled all over Middle-Earth, beginning with Bilbos tiny hobbit-hole in the ground, toRead MoreDark and Light Imagery Within the Hobbit1605 Words   |  7 Pagesthe gr eatest childrens novels of all time. The novel, due to its use of such characters as goblins, elves, trolls, giants, and others is in tradition, a fairy tale. The tale centers on a small hobbit by the name of Bilbo Baggins. It follows the journey of a band of dwarves, a wizard named Gandalf, and their robber, Bilbo on their way to retrieving treasure that had long been taken away from them. The hobbit traveled all over Middle-Earth, beginning with Bilbos tiny hobbit-hole in the ground, toRead MoreMy Life - Original Writing1125 Words   |  5 Pageswalls stop their torture ,and I can fell my sister moving,wait a minute, That s not her that s the floor!. The squishy cousin I have been sitting on is moving higher and higher into the air. I look at what is coming , a long dark hole is hole like tunnel is coming closer and closer. With one finale movement I m thrown into the dark abysses. I m shaking with fear as I m dropped into the unknown. Darkness is all i see. I can hear my family screaming just like me as I am falling through what feelsRead MoreThe Hobbit : A Hero s Journey1481 Words   |  6 PagesIn many stories, there is a hero ‒ a character who rescues, saves, survives, and sacrifices in order to help the greater good. He usually is of mysterious origin and often starts off seeming ordinary and insignificant. However, as the hero eventually grows and develops, he follows the hero’s journey, or the general structure of a hero’s adventures. Such is the case in J.R.R. Tolkien’s renowned The Hobbit, a high fantasy novel detailing the adventures of Mr. Bilbo Baggins, a small furry creature knownRead MoreThe Hobbit, By. R Tolkien1519 Words   |  7 Pagessaid, â€Å"A hero ventures forth from the world of the common day into a region of supernatural wonder: fabulous forces are there encountered and a decisive victory is won: the hero comes back from the mysterious adventure with the pow er to bestow boons on his fellow man.† A hero is willing to take a journey to accomplish something through hard work and determination, no matter how difficult the challenges are. In the critically acclaimed novel, The Hobbit, by J.R.R Tolkien, the protagonist, Bilbo BagginsRead MoreHorace Walpole s Castle Of Otranto1418 Words   |  6 Pagesbeen inside of just a large house instead, then it would have been easier to escape. Since she could not find normal way out of the castle, she was forced to locate another way out. If she had escaped earlier then she would not have found the secret tunnels that she used to escape, therefore disrupting the plotline. Like coal fueling a train, the dark setting drives the plot of Anna and John Aikin’s â€Å"Sir Bertrand† forward. The fact that the bell rings as the sun is setting instead of as it is risingRead MoreDescriptive Essay : A Slave 1430 Words   |  6 Pagesis no turning back. Erik has tilted his chin away from the window, his bold gaze fixated upon the reflection of the rising sun. His younger sister still waves tirelessly with both hands. Attention, blows a susurrating voice through the air tunnels. According to last year s census, there should be one thousand eighty-nine on this train. That is, if none of you have died or otherwise perished within the last year. The overseers within each car will conduct a brief recount, for security purposesRead MoreThe Time Machine - Argumentative Essay836 Words   |  4 Pagesthe descendants of mankind to be super-intelligent, but is disappointed by the behaviour of the supposedly advanced species, the Eloi. His curiosity about the mysterious wells leads to his discovery of the Morlocks and their hidden technology, and what he believes is the confirmation of a dystopic future. Towards the conclusion of his journey the book shows how he had come to love the Eloi because of their childlike nature, but hated the Morlocks because of their destructive and carnivorous characteristicsRead MoreThe Trail Is Dark And Mysterious1230 Words   |  5 PagesThe trail was always dark and mysterious; created originally by the adventurous and kept open by t he curious and also the foolish. It was uncanny how many knows about such a path without the guidance of cobblestones or wooden signs. How can one ï ¬ nd the path on this side of the island, when even light itself does not travel here? Follow the waves, they say. The sound of the ocean brushing against the sand will be your compass, to sate oneÊ ¼s longings for nocturnal escapade. They also say it is bestRead MoreMovie Review : Brotherly Love864 Words   |  4 Pageswhose journey into love causes more trouble than intended. Her brothers June (Corey Hardwick) and Sergio (Eric Hill) lives are followed through a close lens and the way the visuals are set up, you almost forget that you are watching a movie because the film gives off a sense like a vivid memory. Chris (Quincy Brown) is what you would call a heart throb, he conveys the image of the prefect boy that every girl wants. He is charming, respectable, tall, light skin, smart, straightforward, mysterious, and

Treatments For Psychological Disorders And Behavioral Therapy

Garcia 1 Ellenah Garcia Rough Draft Robinson 1Y Due: May 11th, 2015 Treatments for Psychological Disorders One out of three Americans appear to have needed mental-health treatment at some point within the past two years, according to a study done by Napa Chapter. Mental-health treatments, otherwise known as ‘therapies’, have become an increasingly common practice among the American people. The cause being the increase in the diagnosing of mental-health disorders. With the number of new, and the increasingly common disorders, a number of therapy treatments have been developed, the most common non-medicated one being Psychotherapy. The most common types of Psychotherapy include: Cognitive Behavioral therapy, Dialectical Behavior therapy, Interpersonal therapy, and, family focused therapy. Cognitive Behavioral therapy, otherwise known as CBT, is a treatment that focuses on the examination of the relationship between thoughts, feelings, and behaviors, and finding the patterns that may lead people to self destructive actions. An example of CBT is, if a person suffering from depression thinks of themselves as â€Å"unimportant†, they are encouraged to think oppositely by doing a number of exercises. One of the most common of these exercises is to keep a chart of negative thoughts or feelings, and for the patient to counteract them with more positive things. For example, if one is feeling â€Å"unimportant†, they can counteract it with, â€Å"I am important, because if I hadn’t gotten thatShow MoreRelatedAttention Deficit Hyperactivity Disorder ( Adhd )1734 Words   |  7 PagesAustralian figures of a burden of the disease show that mental health problems occur in approximately 14% of young people aged 4–17 years, and 27 % in the 18–24- year-old age range. Most mental disorders, for example, attention deficit hyperactivity disorder(ADHD), anxiety disorder, mood disorder, psychotic disorder, begin during youth 12–24 years of age, although they are often first detected later in life (Lawrence et al. 2015). Poor mental health is related to other health and development concerns inRead MoreOnline Psychological Intervention: A Feasible Measure to Reduce Treatment Barriers1003 Words   |  5 PagesOnline psychological intervention: A feasible measure to reduce barriers to treatment People with mental disorders often find it hard to access psychological treatment. Common barriers to treatment include limited accessibility, unable to afford treatment, fear of what others might think or say, and not knowing where to go for help (Olfson et. al., 2000). Among these barriers, fear of what others might think or say is particularly prominent for people with social anxiety disorder. People withRead MoreCognitive Behavioral Therapy1111 Words   |  5 Pagesinterventions for adults with anxiety disorder appears to be individual forms of Cognitive Behavioral Therapy. The mean total societal costs were lower for Cognitive Behavioral Therapy as compared to Selective serotonin reuptake inhibitors and Cognitive Behavioral Therapy and Selective serotonin reuptake inhibitors (Apeldoorn et al, 2014). In particular, self-help books are cost effective compared with other forms of treatment options. Drugs and group based psychological interventions does not appearRead MoreEffe ctiveness Of Cognitive- Behavioral Therapy On Treating Nssi, Eating Disorders And Substance Abuse Disorder1264 Words   |  6 PagesEffectiveness of Cognitive- Behavioral Therapy in Treating NSSI, Eating Disorders and Substance Abuse Disorder Overview of intervention/Introduction Emma is a 15-year-old teenager diagnosed with bulimia nervosa. Partaking in episodes of binge eating, fasting and self- induced vomiting; Emma has a distorted perception regarding her weight and body image. Similarly, Ethan is a 16-year-old teenager diagnosed with Non- suicidal- self-injury (NSSI), who through repetitive cuts and burns to the bodyRead MoreCognitive Psychology : Cognitive Behavioral Therapy1447 Words   |  6 PagesCognitive Behavioral Therapy Djiedjorm Doe (Dede) Middlesex Community College Cognitive behavioral therapy, commonly known as CBT, is a systematic process by which we learn to change our negative thought into more positive ones. CBT is a combination of two types of therapy, cognitive therapy and behavioral therapy. cognition is our thought, so cognitive behavioral therapy combines working with our thought process and changing our behavior at the same time. Cognitive behavioral therapistsRead MoreDrug Abuse Treatment1097 Words   |  5 Pagesrecovery from substance use disorders. Pre-screen instruments include NIDA Drug Use Screening Tool; quick screen, CRAFFT Part A, AUDIT-C, and the Opioid Risk Tool. Full-screen instruments include the NIDA Drug Use Screening Tool. All of these instruments listed are recommended by the National Institute on Drug Abuse (NIDA) because of their ease of use, reliability, and validity (National Institute on Drug Abuse, 2015). These instruments can aid in diagnosis of substance use disorders as well as help careRead MoreApplicatio n of Clinical Pychology1243 Words   |  5 Pagespeople with mental illness and patients who suffer from severe psychiatric disorders. Clinical psychologist are involved with helping people with abnormal behavior and who may be suffering from psychological distress. Patients are often individualized by psychological, biological and social factors of their case. Clinical psychologist work very close with their patients to help assess and diagnose which psychological disorder they are suffering from. Case Overview As we examine the case of MarthaRead MoreTypes Of Treatment For Anxiety Disorders873 Words   |  4 PagesIntroduction Anxiety disorders are distressing, and impairing conditions, associated with significant social costs (Palazzo, Altamura, Stein, Baldwin, 2014). There are many different types of treatment for anxiety disorders. Some are more effective than others. The studies within this paper will further tell us about anxiety disorder, different types of treatments, and treatment effectiveness. The Purpose of the Studies The purpose of the study by Palazzo, Altamura, Stein, and Baldwin (2014)Read MoreThe Intervention Program Is A Treatment Intervention1483 Words   |  6 Pagesprogram is a treatment intervention. With anxiety disorder, it is better to have treated the disorder rather than prevent it. Through treatment and intervention, the child with anxiety disorder will be able to overcome future struggles and stress. Even though prevention program is designed to prevent anxiety disorder to occur, anxiety disorder has several factors and causes, which makes it extremely difficult to cover all the vulnerabilities of anxiety disorder. Biological, psychological, and socialRead MoreSymptoms And Symptoms Of Generalized Anxiety Disorder Essay1498 Words   |  6 PagesHendricks symptoms of worry, and feeling overwhelmed is closely related to Generalized Anxiety Disorder. Generalized anxiety disorder (GAD) is a highly prevalent disorder characterized by excessive worry or anxiety about everyday events, whether they are internal or external or originating in the past, present, and/or future (American Psychiatric Association, 2000). The symptoms of Generalized Anxiety Disorder result from increase, typical, inflexible interactions of cognitive, imaginal, and physiological

Maintenance Management Strategy Joseph Storey & Co

Questions: 1 RCM and TPMJoseph Storey co is manufacturing fire retardant products in Lancaster. One of the company suppliers mentioned to the Joseph Storey operation director, Diamond Geoff, that he was planning to introduce TPM after the successful implementation of RCM. This was the first time he has heard of TPM and RCM. You have been tasked by Diamond Geoff to produce a short report on the benefits of TPM and RCM for the company and how they can be successfully implemented.2 Maintenance strategy and CMMSJones Stroud insulations, part of Krempel group, manufactures insulation braided sleeves for the automotive sector. The company uses SAP as a production and purchasing management systems but does not have any form of management systems in place for maintenance. The company still uses a breakdown strategy when braiding machines fails. You have been asked to produce (a) Can you explain to the maintenance manager what it means for the business and could you advise other strategies that could be more effective for the business.(b) Can you research into CMMS and propose 3 solutions for the company. You will need to discuss your choices. Answers: 1- Report Introduction According to Meredith and Mantel (2011) maintenance, management is to keep the equipments running within the production systems at high capacity to produce high quality products at a low cost. In the earlier stages the simplicity of the product features made it possible for the companies to use simple technical machineries in the production process. However, with the increase in the customization services offered by different manufacturing companies like the car companies and the electronic goods company, the companies have been forced to install complex machines, which require high maintenance services in order to function properly and produce high quality goods. Thus, the importances of maintenance within the companies have considerably increased. The companies can generally use the Total Productive Maintenance or Reliability Centered Maintenance analysis in order to achieve high productivity levels. The TPM is the method that ensures that every machine within the production process is performing the assigned task with the same output rate. Reliability centered Maintenance is an addition to the already prevailing TPM system however, RCM ensures that minimum safety levels of maintenance are provided within the systems (AlArfaj, 2012). The report here will focus on the decision strategy of the company which is dealing in the production of the fire retardant products in implementation of the TPM process after they have successfully implemented the RCM process. TPM TPM is the method of organization of the maintenance process to support 100% productivity and to increase the quality with the help of increased equipment efficiency and reduction of both costs and shutdown frequencies of the machines (Nielsen and Srensen, 2011). The system ensures teamwork management because in order to maximize the efficiency level of the production systems all the employees are divided into various groups and are made to work in individual groups focusing on a single aspect of the production system. The operational manager further controls the individual maintenance systems and the total operations. Heagney (2011) commented that the major reason for implementation of the TPM system is to ensure zero defects and zero accidents within the production system. The following are the major pillars of the TPM system namely Autonomous maintenance Kobetsu Kaizen Planned maintenance Quality maintenance (Copeland, 2012) Training Office TPM Safety, health and environment Among the different eight pillars within the TPM system the last pillar is attained by the RCM systems. Thus, the use of the RCM solely within the maintenance of the companies will not be relevant for the companies because the companies will not be able to achieve the other efficiency levels with the sole implementation of the RCM. Hence, TPM is necessary in this respect. In some of the organizations not engaged in extensive production and manufacturing functions TPM is also considered to be the same as TQM (Alaswad, 2012). Attaining of the overall equipment effectiveness is the main objective of the TPM process. For the attaining of this, three major factors have to be considered namely Performance Availability Quality TPM = Performance * Availability * quality = Overall Equipment effectiveness However, Ho and Quinino (2012) commented that all these factors have some significant losses engaged along with the factors namely: Performance: The major losses associated with this factor are the running of the machine at a reduced speed from the expected speed of the machine. Lai (2012) commented that another disadvantage is the minor stops that may be encountered by the machines. Availability: The losses associated with this factors are firstly the issues of sudden breakdowns and secondly the product changeover issues. Quality: In case of quality the problems occur in cases of startup rejections and running rejections. RCM According to Costa et al. (2012) RCM is the process, which ensures that the production systems should continue to maintain the same level of efficiency and perform the same functions, as it is required to perform without any problems in the system. The system involves identification of the base maintenance program and identification of failure findings tasks within the system. The next step involves the determination of the maintenance safety measures. The major aim of the RCM is to generate employee satisfaction levels by assuring the employees about the safety regulations related to the various functions of the system (Lai, 2012). Importance of TPM Importance of TPM is seen within the management of Toyota car manufacturing in Japan. The TPM is installed in order to eliminate all unplanned downtime within the process. According to Moghaddam and Usher (2010) in majority of the companies the maintenance department is considered to be the unwanted indirect expense bearing department which suggests that majority of the organizations are not aware of the importance of maintenance management. Since the companies do not realize the value of the TPM hence they undertake different maintenance strategies namely breakdown, predictive, preventative, corrective and improvement strategy. However, Nguyen and Bagajewicz (2010) argued that none of these systems ensures 100% productivity efficiency for the machines. Breakdown strategy involves high maintenance costs and reduces the life of the asset. However, implementation of the TPM will ensure give the companies to rebuild the machines with new parts which will increase the life of the machine and efficiency level will be 100%. Thus, TPM implementation is important especially for manufacturing companies. Similarly, Zaim et al (2012) if the organizations are engaged in the preventive maintenance strategies like the frequent oiling, greasing and changes of the machine parts then the sudden break down may be prevented but the efficiency levels remain the same. Moreover, Moghaddam and Usher (2010) commented that frequent maintenance functions will make the incur higher indirect expenses. On the contrary, the implementation of the TPM will ensure that the cost is lower and the frequent maintenance activities need not be adopted. Importance of RCM In analyzing the importance of the RCM strategy it may be concluded that the major important feature of RCM is the ability of the system to identify the failure modes and hazardous issues within the machines so that the failure can be prevented and occupational health and safety can be ensured. Further, the effects and causes of the machine failure can be detected with the help of RCM system. Reliability is the focus of the system. The companies installing this system aim to increase the employee safety thereby leading to high employee retention in sectors like energy, chemicals and manufacturing companies (Lai, 2012). Benefits of TPM and RCM In the context of the given case, implementation of TPM in Joseph Storey and Co will benefit the company in the following manner: Improvements in the operational efficiency (Verzuh, 2011). Improvements in the quality and reliability Reduction of the operational costs Improvements in the health and safety of the worker producing the fire retardant products Improvements in the production capacity of Joseph Storey The TPM has also increased the efficiency levels of the production individuals by providing them professional trainings This system thus reduced the absenteeism levels within Joseph Storey Co The system further ensures that the fire retardant products are produced at high quality in order to ensure improved customer satisfaction Since the RCM system has already ensured the following benefits for the company, hence the adoption of the TPM will further highlight the benefits. The following are the major benefits that the company derived from implementation of RCM (Sharma et al. 2011). Enhanced levels of workplace safety and environmental integrity Reduction in the number of shutdown work lists thereby maintaining the cost Reduction in the levels of routine maintenance costs by 40 to 70 % (Applegate et al. 2003) Ensures high level of team work and high satisfaction within the employees The supplier of Joseph Storey Co proposed that he would introduce the TPM process in order to rebuild the production systems of the company so that the production systems will ensure 100% productivity at any level of production requirement. The major objectives of Joseph Storey Co in implementation of the TPM process are as follows: Reduction on the MDT about 20% Thus, the proposed TPM plan for the company is as follows: Figure 1: TPM plan for the company Rajput and Jayaswal (2012) argued that the major difference between the TPM and RCM process is the focus of both the maintenance systems. TPM focuses on the improvement of the efficiency of the machine and machine parts so that the product is of high quality and low cost. On the contrary, RCM focuses on the management and assurance of the safety and security of not only the individuals within the company but also of the productive machines. Moreover, the components that would require ore amount of time limits to rebuild are replaced on conditional basis by the RCM system. The RCM system checks the deterioration level of the machine parts and machines annually prior to expected life and prevents the failure of the machine(Nguyen and Bagajewicz, 2010). This also helps to reduce the maintenance costs. on the contrary, TPM is the process in which the whole machine parts are rebuild in order to ensure 100 % efficiency and consistency for the machine. Campbell et al. (2012) commented that this system thus requires high costs for the company. Conclusion Thus, in the given case if the supplier is focused on implementation of the TPM then the company management needs to firstly calculate the amount of revenue and then decide on the implementation strategy. The use of the TPM will ensure that the shutdown rate of the machines in the company is reduced by 5%. The major aim of implementation of TPM in the given organization is to ensure constancy in the production system. Thus, in major organizations the systems are repaired in between the production process in order to ensure that the system does not fail in the middle of the production process. Since the fire retardants are highly in demand and also they are some of the most important products for all kinds of chemical and oil and gas industries hence it is necessary for the company to ensure constant production of the products. Recommendations After analysis of the RCM and TPM strategies, it may be recommended that Joseph Storey and co can undertake the implementation of the TPM process because the TPM process will increase the efficiency of the machines within the company. However, the company should follow the following recommendations before implementation of the same. Recruit employees with knowledge over the matter of maintenance and project management Form small group or teams in order to assign them the portion of the maintenance management Use CMMS procedures in order to create a work schedule and direct the employees accordingly High degree of knowledge and commitment from the top-level managers Notify the employees about the change that is about to take place due to implementation of TPM so that the resistance to changes management can be avoided Calculate the indirect and the operational costs that will be incurred so that the company can make the financial resources available 2: Maintenance strategy and CMMS A Effective strategies for the business According to Nicholls (2002) breakdown maintenance or reactive maintenance are the repair strategies that are undertaken by the companies after the machine has already failed. The major focus of the breakdown strategy is to restore the machine to its original form. This is achieved by either replacing or repairing of the faulty parts within the machine system. According to Wakjira and Singh (2012) implementation of a break down maintenance system affects the operational productivity of the machines since the break down maintenance strategy is implemented when the machine completely stops working. Moreover, Parks (1979) added that emergency repairs of the machines makes the companies incur up to 3 to 9 times more than the planned maintenance expenses. Hence, the companies relying on the break down strategy has to maintain a high maintenance cost for the machines. Moreover, Schiavone (2010) commented that the overall efficiency of the machine is also not increased rather the strategy tries to restore the machine to its previous system. Another major disadvantage of the breakdown system is the sudden shutdowns that occurs in between the long production runs which stops the production permanently thereby making damages within the revenue and supply of the products. However, Campbell et al. (2012) argued that this system ensures that the compan ies can avoid any maintenance planning, requires low number of staffs for the maintenance purpose and the initial maintenance costs are lower. Among the other disadvantages that the company may face due to implementation of the system is namely the workplace safety issues related to the machines, reduction in the life expectancy of the assets, high indirect costs, and higher energy costs, inefficient use of resources and mismanagement of employees work schedule. The system is time consuming as the manager related to the system needs to produce a malfunction report, followed by a maintenance request order after which the break down maintenance may be started. The company in this regard can adopt either corrective maintenance or preventive maintenance system in order to ensure that the breakdown of the machine can be fixed with the minimum amount of cost (Zaim et al 2012). Using the corrective maintenance system will prevent the sudden breakdowns of the machines because the company with the implementation of the corrective maintenance will be able to identify, isolate and rectify the faults within a system and restores the systems to its original operational condition with limits, which to which it can perform effectively (Su and Tsai, 2010). In his case to prevent breakdown of the machine and to reduce the maintenance costs, the company should undertake immediate corrective maintenance process so that the failure of the machine parts can be readily prevented (Ye Shen and Xie, 2012). In addition to the corrective maintenance, the company can also undertake the process of preventive maintenance, which will help the company to implement a maintenance strategy on a daily basis on every single price of equipment to reduce the likelihood of machine failure to zero percent (Ho and Quinino, 2012). B Solutions related to CMMS or the company The Computerized Maintenance management System (CMMS) helps the organization to maintain a computer database of information about the maintenance operations of the company. This availability of the information within the system enables the maintenance workers to successfully complete their work within the scheduled time period. Thus, the workers do not miss any replacement or refurbishment of the machine parts (Verzuh, 2011). The four different functions performed by the CMMS systems within a company are namely Work orders, asset management, safety and system integration. Work orders: The CMMS helps in scheduling jobs, assigning the maintenance project to the personnel, reservation of materials, recording of the involved costs and tracking of relevant information related to problems that are caused and the amount of wastage and downtime involved and the recommendations for the future purpose. For production of the work order for the maintenance employees the companies conduct the following processes namely inspection of the machine parts, detailed conditions of the assets, preventive maintenance procedure and repair the machine breakdown process (Wu, 2012). Asset management: This function is undertaken in relation to the recording o the data related to the assets used by the company. The computer process gives the companies an opportunity record all the information related to the assets like the life of the asset, maintenance activities undertaken in relation to the asset, maintenance activities that are to be undertaken in the future circumstances. The asset management system also ensures that the companies are able to maintain a record database of the purchase data, warranty information, service contracts, service history, and spare parts of the machine. Thus, this record ensures that the workers get updates on the maintenance schedules and act readily without any delay in order to prevent the failure of the machine (Zou, 2012). Safety: The detailed recordings about the machine information within the computerized database provides opportunity to the companies to identify the potentially dangerous machines and hazardous power sources in order to isolate the machines from the other machines thereby ensuring occupational health and safety issues (Nicholls, 2002). System integration: The CMMS system uses the enterprise software system in order to integrate the whole process stating with the scheduling of the woks, managing of the asset maintenance strategy and recording of the types of inventory and machine parts that are needed to be purchased. Following solutions may be suggested for Krempel group with respect to the maintenance management strategies Firstly, storing of the information of the machines like expected life, replacement frequencies and need of maintenance parts using the CMMS system Secondly, the company should make calculations on the machine breakdown repair and preventive maintenance cost for each machine separately Thirdly, preparing of a work order data for the maintenance employees so that they may be well informed about the schedules of the maintenance projects These solutions will help workers at Kremple to develop a more integrated working procedure and ensure the prevention of machine breakdown or shut down (Zaim et al 2012). Thus with the implementation of the CMMS techniques the company can reduce maintenance costs, increase the productivity and efficiency of the maintenance workers, ensure that the breakdown of systems are prevented and reduced. Thus, the overall productivity of the system can be enhanced and the system will ensure high productivity levels (Zou, 2012). References AlArfaj, K. (2012).Preventive Maintenance. SaarbruÃÅ'ˆcken: LAP LAMBERT Academic Publishing. Alaswad, S. (2012).On the maintenance modeling and optimization of repairable systems. Applegate, L. M., Austin, R. D., and McFarlan, F. W. (2003).Corporate information strategy and management: text and cases. New York, NY: McGraw-Hill Irwin. Campbell, J. D., Jardine, A. K., and McGlynn, J. (Eds.). (2011).Asset management excellence: optimizing equipment life-cycle decisions. CRC Press. Copeland, A. (2012). Is Preventive Maintenance Worth the Time, Effort, and Training?.OPF, 38(1), pp.6-7. Costa, F. O., Takenakaà ¢Ã¢â€š ¬Ã‚ Martinez, S., Cota, L. O. M., Ferreira, S. D., Silva, G. L. M., and Costa, J. E. (2012). Perià ¢Ã¢â€š ¬Ã‚ implant disease in subjects with and without preventive maintenance: a 5à ¢Ã¢â€š ¬Ã‚ year followà ¢Ã¢â€š ¬Ã‚ up.Journal of clinical periodontology,39(2), 173-181. Heagney, J. (2011).Fundamentals of project management. AMACOM Div American Mgmt Assn. Ho, L. and Quinino, R. (2012). Integrating on-line process control and imperfect corrective maintenance: An economical design.European Journal of Operational Research, 222(2), pp.253-262. Lai, S. (2012). Corrective Maintenance Based Vulnerability Repair Procedure to Improve Web Application Security.AMM, 182-183, pp.2085-2090. Meredith, J. R., and Mantel Jr, S. J. (2011).Project management: a managerial approach. John Wiley Sons. Moghaddam, K. and Usher, J. (2010). Optimal preventive maintenance and replacement schedules with variable improvement factor.Journal of Quality in Maintenance Engineering, 16(3), pp.271-287. Nguyen, D. and Bagajewicz, M. (2010). Optimization of Preventive Maintenance in Chemical Process Plants.Industrial Engineering Chemistry Research, 49(9), pp.4329-4339. Nicholls, T. (2002). Maintaining profitable assets [plant maintenance].Manufacturing Engineer, 81(6), pp.272-274. Nielsen, J. J., and Srensen, J. D. (2011). On risk-based operation and maintenance of offshore wind turbine components.Reliability Engineering System Safety,96(1), 218-229. PARKS, R. (1979). DURABILITY, MAINTENANCE AND THE PRICE OF USED ASSETS.Economic Inquiry, 17(2), pp.197-217. Rajput, H. S., and Jayaswal, P. (2012). A Total Productive Maintenance (TPM) Approach To Improve Overall Equipment Efficiency.International Journal of Modern Engineering Research (IJMER) www. ijmer. com,2(6), 4383-4386. Schiavone, J. (2010).Preventive maintenance intervals for transit buses. Washington, D.C.: Transportation Research Board. Sharma, A., Yadava, G. S., and Deshmukh, S. G. (2011). A literature review and future perspectives on maintenance optimization.Journal of Quality in Maintenance Engineering,17(1), 5-25. Su, L. and Tsai, H. (2010). Flexible preventive maintenance planning for two parallel machines problem to minimize makespan.Journal of Quality in Maintenance Engineering, 16(3), pp.288-302. Verzuh, E. (2011).The fast forward MBA in project management. John Wiley Sons. Wakjira, W., and Ajit Pal Singh, M. (2012). Total productive maintenance: A case study in manufacturing industry.Global Journal of Researches in Engineering,12(1-G). Wu, S. (2012). Assessing maintenance contracts when preventive maintenance is outsourced.Reliability Engineering System Safety, 98(1), pp.66-72. Ye, Z. S., Shen, Y., and Xie, M. (2012). Degradation-based burn-in with preventive maintenance.European Journal of Operational Research,221(2), 360-367. Zaim, S., Turkyilmaz, A., Acar, M. F., Al-Turki, U., and Demirel, O. F. (2012). Maintenance strategy selection using AHP and ANP algorithms: a case study.Journal of Quality in Maintenance Engineering,18(1), 16-29. Zou, X. (2012). An Optimal Preventive Maintenance Model for a Structure.AMR, 496, pp.484-487.

Wolfgang Amadeus Mozart Essay example Example For Students

Wolfgang Amadeus Mozart Essay example Wolfgang Amadeus Mozart was born in Salzburg in Austria, the son of Leopold, Kapellmeister to the Prince-Archbishop of Salzburg. By the age of three he could play the piano, and he was composing by the time he was five; minuets from this period show remarkable understanding of form. Mozarts elder sister Maria Anna (best known as Nannerl) was also a gifted keyboard player, and in 1762 their father took the two prodigies on a short performing tour, of the courts at Vienna and Munich. Encouraged by their reception, they embarked the next year on a longer tour, including two weeks at Versailles, where the children enchanted Louis XV. In 1764 they arrived in London. Here Mozart wrote his first three symphonies, under the influence of Johann Christian Bach, youngest son of Johann Sebastian, who lived in the city. After their return to Salzburg there followed three trips to Italy between 1769 and 1773. In Rome Mozart heard a performance of Allegris Misere; the score of this work was closely guarded, but Mozart managed to transcribe the music almost perfectly from memory. On Mozarts first visit to Milan, his opera Mitridate, rà © di Ponto was successfully produced, followed on a subsequent visit by Lucia Silla. The latter showed signs of the rich, full orchestration that characterizes his later operas. A trip to Vienna in 1773 failed to produce the court appointment that both Mozart and his father wished for him, but did introduce Mozart to the influence of Haydn, whose Sturm und Drang string quartets (Opus 20) had recently been published. The influence is clear in Mozarts six string quartets, K168-173, and in his Symphony in G minor, K183. Another trip in search of patronage ended less happily. Accompanied by his mother, Mozart left Salzburg in 1777, travelling through Mannheim to Paris. But in July 1778 his mother died. Nor was the trip a professional success: no longer able to pass for a prodigy, Mozarts reception there was muted and hopes of a job came nothing. Back in Salzburg Mozart worked for two years as a church organist for the new archbishop. His employer was less kindly disposed to the Mozart family than his predecessor had been, but the composer nonetheless produced some of his earliest masterpieces. The famous Sinfonia concertante for violin, violo and orchestra was written in 1780, and the following year Mozarts first great stage work, the opera Idomeneo, was produced in Munich, where Mozart also wrote his Serenade for 13 wind instruments, K361. On his return from Munich, however, the hostility brewing between him and the archbishop came to a head, and Mozart resigned. On delivering his resignation he was verbally abused and eventually, physically ejected from the archbishops residence. We will write a custom essay on Wolfgang Amadeus Mozart example specifically for you for only $16.38 $13.9/page Order now Without patronage, Mozart was forced to confront the perils of a freelance existence. Initially his efforts met with some success. He took up residence in Vienna and in 1782 his opera Die Entfà ¼hrung aus dem Serail (The abdication from the Seraglio) was produced in the city and rapturously received. The same year in Viennas St Stephens Cathedral Mozart married Constanze Weber. Soon afterwards he initiated a series of subscription concerts at which he performed his piano concertos and improvised at the keyboard. Most of Mozarts great piano concertos were written for these concerts, including those in C, K467, A, K488 and C minor, K491. In these concertos Mozart brought to the genre a unity and diversity it had not had before, combining bold symphonic richness with passages of subtle delicacy. In 1758 Mozart dedicated to Haydn the six string quartets that now bear Haydns name. Including in this group are the quartets known as the Hunt, which make use of hunting calls, and the Dissonance, which opens with an eerie succession of dissonant chords. Overwhelmed by their quality, Haydn confessed to Leopold Mozart, Before God and as an honest man I tell you that your son is the greatest composer known to me either in person or by name. The pieces are matched in excellence in Mozarts chamber music output only by his String Quintets, outstanding among which are those in C, K515, G minor, K516 and D, K593. Also in 178 Mozart and Lorenzo da Ponte collaborated on the first of a series of operatic masterpieces. Le nozze di Figaro (The Marriage of Figaro) was begun that year and performed in 1786 to an enthusiastic audience in Vienna and even greater acclaim later in Prague. In 1787 Prague ´s National Theatre saw the premiere of Don Giovanni, a moralizing version of the Don Juan legend in which the licentious nobleman receives his comeuppance and descends into the fiery regions of hell. The third and last da Ponte opera was Cosà ­ fan tutte (Women are all the same), commissioned by Emperor Joseph II and produced at Viennas Burgtheater in 1790. Its cynical treatment of the theme of sexual infidelity may have been responsible for its relative lack of success with the Viennese, who responded with such enthusiasm to the comedy of Figaro. Mozart wrote two more operas: the opera seria La clemenza di Tito (The Mercy of Tito) and Die Zauberflà ¶te (The Magic Flute). The latter was commissioned by actor-manager Emanuel Schikaneder to his own libretto. Its plot, a fairy tale combined with strong Masonic elements (Mozart was a devoted Freemason), is bizarre, but drew from Mozart some of his greatest music. When produced in 1791, two months before Mozarts death, the opera survived an initially cool reception and gradually won audiences over. The year 1788 saw the composition of Mozarts two finest symphonies. Symphony No.40, in the tragic key of G minor, contrasts strikingly with the affirmatory Symphony No.41 Jupiter. Neither helped alleviate his financial plight, however, which after 1789 became critical. An extensive concert tour of Europe failed to earn significant sums. A new emperor came to the Austrian throne but Mozart was unsuccessful in his bid to become Kapellmeister. He was deeply in debt when in July 1791 he received an anonymous commission to write a Requiem. (The author of the commission was in fact Count Franz von Walsegg, who wished to pass off the work as his own.) Mozart did not live to finish the Requiem. He became ill in autumn 1791 and died on December 5; his burial the next day was attended only by a gravedigger. Rumours that Mozart had been poisoned abounded in Vienna after his death, many suggesting that rival composer Antonio Salieri was responsible. Many now believe a heart weakened by bouts of rheumatic fever caused his death. .u81c2c456de56be2461a662dadbd00899 , .u81c2c456de56be2461a662dadbd00899 .postImageUrl , .u81c2c456de56be2461a662dadbd00899 .centered-text-area { min-height: 80px; position: relative; } .u81c2c456de56be2461a662dadbd00899 , .u81c2c456de56be2461a662dadbd00899:hover , .u81c2c456de56be2461a662dadbd00899:visited , .u81c2c456de56be2461a662dadbd00899:active { border:0!important; } .u81c2c456de56be2461a662dadbd00899 .clearfix:after { content: ""; display: table; clear: both; } .u81c2c456de56be2461a662dadbd00899 { 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; } .u81c2c456de56be2461a662dadbd00899:active , .u81c2c456de56be2461a662dadbd00899:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u81c2c456de56be2461a662dadbd00899 .centered-text-area { width: 100%; position: relative ; } .u81c2c456de56be2461a662dadbd00899 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u81c2c456de56be2461a662dadbd00899 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u81c2c456de56be2461a662dadbd00899 .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; } .u81c2c456de56be2461a662dadbd00899:hover .ctaButton { background-color: #34495E!important; } .u81c2c456de56be2461a662dadbd00899 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u81c2c456de56be2461a662dadbd00899 .u81c2c456de56be2461a662dadbd00899-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u81c2c456de56be2461a662dadbd00899:after { content: ""; display: block; clear: both; } READ: No Longer an Indian EssayWolfgang Amadeus Mozart was born in Salzburg, Austria in January of 1756. By the age of four, he had exhibited such extraordinary powers of musical memory and ear-sophistication that his father, Leopold (a highly esteemed violinist and composer in his own right) decided to sign young Wolfgang up for harpsichord lessons. At five, he was composing music; at six, he was a keyboard virtuoso, so much so that Leopold took Wolfgang and his sister Maria Anna on a performance tour of Munich and Vienna. From that time on, young Mozart was constantly performing and writing music. Wherever he appeared, people gaped in awe at his divine gifts. By his early teens, he had mastered the piano,violin and harpsichord, and was writing keyboard pieces, oratorios, symphonies and operas. His first major opera, Mitridate, was performed in Milan in 1770 to such unqualified raves that critics compared him to Handel. At fifteen, Mozart was installed as the concertmaster in the orchestra of the Archbishop of Salzburg. Things did not go very well; Mozart didnt get along with the Archbishop, and relations deteriorated to the point where, in 1781, he quit this lofty position and headed for Vienna quite against his fathers wishes. It has been told that Mozart once said, Since I could not have one sister, I married the other. Whether or not this quote is true, the facts remain the same. Three and a half years after a young musician named Aloysia Weber refused Mozarts marriage proposal, he married her younger sister Constanze, on August 4, 1782. What sort of person was Constanze Weber? Mozart, who nicknamed his bride Stanzerl, described her this way, She is not ugly, but at the same time, far from beautiful. Her entire beauty consists of two little black eyes and a nice figure. She isnt witty, but has enough common sense to make her a good wife and mother . She understands housekeeping and has the kindest heart in the world. I love her and she loves me. . Constanze Mozarts life was far from easy. From June 1783 to July 1791, she bore six children. The Mozarts first child, Raimund Leopold, died at the age of two months of an intestinal cramp while his parents were away on a visit to Salzburg. Their third, Johann Thomas Leopold, lived less than a month, their fourth, Theresia, six months, and their fifth, Anna Maria, only one hour. The Mozarts were left with only two surviving children, whom Wolfgang barely had time to know. When he died, the eldest was seven years old, and the younger only six months. After Mozarts death, Constanze met and evetually married Nikolaus von Nissen, an official in the Danish Embassy, and it was he who raised Mozarts sons. von Nissen died in 1826, and Constanze in 1842. The two boys led fairly uneventful lives. The elder, Karl Thomas (b. 1784), ended up as a minor official on the staff of the viceroy of Naples in Milan. He died in 1858. The younger, Franz Xaver Wolfgang, inherited his fathers musical inclinations, if not all of his talent. He composed and conducted extensively throught Europe, but perhaps the last word on this Wolfgang Amadeus Mozart the Younger was best spoken by George Bernard Shaw in a letter he wrote in 1897. Do you remember the obscurity of Mozarts son? An amiable man, a clever musician, an excellent player, but hopelessly extinguished by his fathers reputation. How could any man do what was expected from Mozarts son? Not Mozart himself even. Wolfgang and his father, Leopold had never regained the closeness they had shared in earlier days, but they reached a peace with each other, and maintained a steady corresponence. Leopold died in Salzburg on May 28, 1787, at the age of 67. Wolfgang had news of his fathers illness in April, at which time Constanze was ailing as well. This turn of events left him greatly depressed, and his own health took a turn for the worse. His music from the preceding decade was only sporadically popular, and he eventually fell back on his teaching jobs and on the charity of friends to make ends meet. In 1788 he stopped performing in public, preferring to compose. .u7b25f59af4030b5e438e083e41beb229 , .u7b25f59af4030b5e438e083e41beb229 .postImageUrl , .u7b25f59af4030b5e438e083e41beb229 .centered-text-area { min-height: 80px; position: relative; } .u7b25f59af4030b5e438e083e41beb229 , .u7b25f59af4030b5e438e083e41beb229:hover , .u7b25f59af4030b5e438e083e41beb229:visited , .u7b25f59af4030b5e438e083e41beb229:active { border:0!important; } .u7b25f59af4030b5e438e083e41beb229 .clearfix:after { content: ""; display: table; clear: both; } .u7b25f59af4030b5e438e083e41beb229 { 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; } .u7b25f59af4030b5e438e083e41beb229:active , .u7b25f59af4030b5e438e083e41beb229:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u7b25f59af4030b5e438e083e41beb229 .centered-text-area { width: 100%; position: relative ; } .u7b25f59af4030b5e438e083e41beb229 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u7b25f59af4030b5e438e083e41beb229 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u7b25f59af4030b5e438e083e41beb229 .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; } .u7b25f59af4030b5e438e083e41beb229:hover .ctaButton { background-color: #34495E!important; } .u7b25f59af4030b5e438e083e41beb229 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u7b25f59af4030b5e438e083e41beb229 .u7b25f59af4030b5e438e083e41beb229-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u7b25f59af4030b5e438e083e41beb229:after { content: ""; display: block; clear: both; } READ: The Invisible Man Essay PaperMozart may have died of a number of illnesses. The official diagnosis was miliary fever, but the truth is that the physicians who attended him were never quite sure what Mozart died of. He suffered from rheumatic pain, headaches, toothaches, skin eruptions, and lethargy. A common theory today is that Mozart died of uremia following chronic kidney disease. Another possibility is rheumatic fever. Regardless of the cause, Mozart became bedridden for the last two weeks of his life. He died at shortly after midnight on December 5th, 1791, aged thirty-five years, eleven months, and nine days. Mozarts legacy is incestimalbe. A master of every form in which he worked, he set standards of excellence that have inspired generations of composers. Some of his representative works Symphonies Nos. 25, 29, 38, 39, 40 41 Jupiter Piano Concertos Nos. 19, 20 27 sinfonia concertante for violin and viola String Quartets: the Hunt, the Dissonance String Quintet No.4 in G minor, K516 Le Nozze di Figaro Bibliography: www.ida.his.se/ encarta 98 members.tripod.com/~wamozart/bio.html

Ten Tips for Reporters Who Are Covering Accidents and Natural Disasters

Ten Tips for Reporters Who Are Covering Accidents and Natural Disasters Accidents and disasters – everything from plane and train crashes to earthquakes, tornadoes and tsunamis – are some of the hardest stories to cover. Reporters at the scene must gather information under very difficult circumstances, and produce stories on very tight deadlines. Covering such an event requires all of a reporter’s training and experience. But if you keep in mind the lessons youve learned and the skills youve acquired, covering an accident or a disaster can be a chance to really test yourself as a reporter, and to do some of your best work. So here are 10 tips to keep in mind. 1. Keep Your Cool Disasters are stressful situations. After all, a disaster means something horrible has happened on a very large scale. Many of the people at the scene, especially victims, will be distraught. It’s the reporter’s job in such a situation to keep a cool, clear head. 2. Learn Fast Reporters covering disasters often have to take in a lot of new information very quickly. For instance, you may not know much about planes, but if you’re suddenly called upon to help cover a plane crash, you’re going to have to learn as much as you can – fast. 3. Take Detailed Notes Take detailed notes about everything you learn, including things that seem insignificant. You never know when small details might become critical to your story. 4. Get Plenty of Description Readers will want to know what the scene of the disaster looked like, sounded like, smelled like. Get the sights, sounds and smells in your notes. Think of yourself as a camera, recording every visual detail you can. 5. Find The Officials in Charge In the aftermath of a disaster there will usually be dozens of emergency responders on the scene – firefighters, police, EMTs, and so on. Find the person who’s in charge of the emergency response. That official will have the big-picture overview of what’s happening and will be a valuable source. 6. Get Eyewitness Accounts Information from emergency authorities is great, but you need to also get quotes from people who saw what happened. Eyewitness accounts are invaluable for a disaster story. 7. Interview Survivors – If Possible It’s not always possible to interview survivors of a disaster immediately after the event. Often they’re being treated by EMTs or being debriefed by investigators. But if survivors are available, try your best to interview them. But remember, disaster survivors have just survived a traumatic event. Be tactful and sensitive with your questions and general approach. And if they say they don’t want to talk, respect their wishes. 8. Find The Heroes In nearly every disaster there are heroes who emerge - people who bravely and selflessly jeopardize their own safety in order to help others. Interview them. 9. Get The Numbers Disaster stories are often about numbers - how many people were killed or injured, how much property was destroyed, how fast the plane was traveling, etc. Remember to gather these for your story, but only from reliable sources - the officials in charge at the scene. 10. Remember The Five W’s and the H As you do your reporting, remember what’s critical to any news story – the who, what, where, when, why and how. Keeping those elements in mind will help to ensure that you gather all the information you need for your story. Read about writing disaster stories here. Return to Covering Different Kinds of Live Events

Writing on skin Essay Example | Topics and Well Written Essays - 500 words

Writing on skin - Essay Example One could inscribe on the desks, on our arms the names of the people we admired and loved. We wrote using ink. These traces have seemed like something unending but time and soap rubbed all those memories and changed our obsessions. Our skin at those moments became a book where we can write our desires, a perishable and fragile diary (Olivares, para1). When one does plastic surgery on their face to appear more attractive, the effort is just to rub out time and get rid of physical memory without realizing that it is a diverse stage that also will leave him/her with trace in his/her skin, devoid of eliminating everything and any incident. Just like the way we cannot stop thinking about our loved ones (Olivares, para3). Tattoos have unlike significance and meanings, marks and painting which are accessible in images tell us many stories and many other way of approaching any article. In early days, photography in its most documentary work type took upon itself to record people with tattoos. Tattoos have adopted anthropological drawings, work if indigenous people, record of journey as a documentary paintings as an element in their works (Olivares, para8). On the other hand, cinema and photography, largely, have taken them on board because they have concerned themselves much more in depth and often criminal sectors in the secretive, the yakuza, prostitution, delinquency and what is marginalized and adventure world of crime. Good examples of witting in our skins are the tattoos. Traditionally tattoos marked the social hierarchies and defined warrior categories. Rites of passage and festivals were distinguished with paintings. Today, tattoos have diversified into different formulae and they usually define those who wear them like a neon billboard on their foreheads. Tattoos have stopped being marks of the less fortunate, women fallen on difficult times, sailors and convicts (Olivares, para5). Adolescents from wealthy settings wear seductive tattoos on their hip,

Marketing Essay Example | Topics and Well Written Essays - 750 words

Marketing - Essay Example Moreover, it has also established low ratings in aspects such as the satisfaction of customers, how loyal customers are and consumers behaviours through word-of-mouth. Significant, positive relationships have been found between customer satisfaction and each of the aspects of service quality that were discussed above; as well as between satisfaction with service and customer loyalty; and word-of-mouth consumer behaviours with customer loyalty. There was no significant correlation found between cultural values and service quality assessments. To measure the degree to which customers uses word of mouth in line with the services provided by the Saudi Telecom Company. To analyse and examine the relationship that is present between customer satisfaction and the quality of service in Saudi Telecom Company. To analyse the relationship between the satisfaction and the loyalty of customers in Saudi Telecom Company. To analyse the relationship that has developed between word-of-mouth and custo mer loyalty in Saudi Telecom Company. ... Is the loyalty of customers and their satisfaction related in Saudi Telecom Company? Are customer loyalty and word-of-mouth linked in Saudi Telecom Company? The model presented above serves as the present study’s theoretical framework. It has been influenced by the studies conducted by Parasuraman et al. (1988). Upon the formulation of the framework, the hypotheses would be tested for validity purposes (Parusaraman, Zeithamal, Berry, 1985; Newman & Benz, 1998). 8.2.1. Service Quality and Customer Satisfaction Mittal and Kamakura (2001) stated that an individual’s satisfaction is the general assessment of a performance of a particular item or service at present. The significance of the role of customers in business is emphasized by Kassim (2001) through stating that 75 percent of a firm’s budget allocated for marketing purposes should be allotted for strategies that would retain customers, as well as to build and reinforce relationships with profitable ones. Mitta l and Kamakura (2001) discussed that a customer’s satisfaction towards an item, service or the company, is in accordance with the degree of relationship that will be formed between the consumer and the company, as satisfaction is tantamount to one’s predilection to repurchase (Kassim, 2001; Mittal and Kamakura, 2001). The hypotheses for the research questions above are: H1aa: A positive relationship exists between the level of customer satisfaction and tangibles in relation to the services that are provided by the Saudi Telecom Company. H1a0: There is no relationship present between tangibles in the services that Saudi Telecom Company provides and the amount of customer satisfaction. H1ba: Customer

Accounting Ratio to Manipulate Accounting

Accounting Ratio to Manipulate Accounting Companies use accounting ratios to manipulate their accounts Table of Contents (Jump to) Abstract Chapter 1 Introduction 1.1 Introduction 1.1 Aims and objectives Hypothesis 1 1.2. Overview Chapter 2 Critical Literature Review 2.1 Introduction 2.2. International Financial Reporting Standards 2.2.1 Coverage and aims of the standards 2.2.2 Areas of concern 2.3. The art and purpose of Creative Accounting or financial statement Manipulation 2.5 The impact of Creative accounting on Financial Ratios 2.5.1 Definition and purpose of financial ratios 2.5.2 Manipulation of financial ratios Chapter 3 Research Methodology 3.1 Introduction 3.2 Issues considered 3.2 Options of research methods 3.2.1 Quantitative and qualitative 3.2.2 Deductive and inductive methods 3.3 Choice of research method 3.4 Performance of the research Chapter 4. Findings and evaluations 4.1. Introduction 4.2. Findings Abstract Financial ratios have become part of the process by which investors, financial observers and other stakeholders within the market make their decisions and about the activities, profitability and liquidity of a particular corporation. As such, it is therefore important that these reflect the same level of accuracy and compliance to the financial reporting standards as the financial statements. However, it has become increasingly apparent over recent years that the practice of manipulation has been extended in its use to influence these ratios. This dissertation set out with the aim of confirming whether this is the case. It was also intended to identify the particular areas of concern that this practice is generating. It is found that there is evidence of manipulation of financial ratios and that this is particularly relevant in relation to the manipulation of fair valuation and the treatment of off balance sheet items. Although the study has been limited in terms of sample size, the findings are that the practice is particularly apparent in the financial markets sector and this has contributed to the current financial and economic crises. There is a need for a clearer framework for the calculation of fair valuation and a more robust method of regulating the activities of corporate management in an effort to reduce the longer term detrimental impact of this practice. Chapter One: Introduction 1.1 Introduction Following collapses of major global corporations such as Enron, as well as increasing pressure from shareholders and other stakeholders for a more open and understandable system of financial reporting, governments worldwide as well as those involved in international corporate controls came together to bring about one of the biggest changes in controls and governance. Using the offices of the IASB[1] (2008), there followed the introduction of international standards to be used for both accounting procedures and the preparation and presentation of financial statements. The intention of these standards is to create a situation where financial statements have a level of â€Å"understandability, relevance, reliability and comparability† (Lindsall 2005, p.2) that meets the needs of those stakeholders who rely upon these statements. The ISAB confirmed this purpose in an early statement of mission which read that their aim was: â€Å"To develop, in the public interest, a single set of high-quality, understandable, and enforceable global accounting standards that require high-quality, transparent and comparable information in financial statements and other financial reporting to help participants in the various capital markets of the world and other users to make economic decisions† (Gregoriou and Gaber 2006, p.16). In other words, part of the aims of these standards was to endeavour to eliminate the practice of manipulating financial statements. Nevertheless, despite these good intentions subsequent events have shown that the aims and objectives of these standards are still a long way from being achieved, with concern regarding the understandability, relevance, reliability and comparability of financial statements increasing rather the opposite direction hoped for by the authorities. In fact, many believe that the standards themselves, due to ambiguities, have created a platform for the increase in what has increasingly become known as â€Å"Creative Accounting† (Griffiths 1988). This in reality is another term for the process by which management and/.or their financial advisers and auditors are able to manipulate the figures reported within the financial statements in a manner that can lead to these being misrepresented and, what’s more, it is legal. Opponents of the practice bel ieve it to be damaging to investor and other corporate stakeholders, including shareholders and creditors. Indeed some have even gone as far as suggesting that manipulation of financial statements is the root cause of the current â€Å"credit crunch† (Letters 2008). Since the time of Ian Griffiths (1988) book on the issue of creative accounting and manipulation of financial statements there has been a plethora of academic studies into this phenomenon, as will be shown within the literature review in chapter two of this dissertation, and a growing debate between those who applaud and oppose this situation. Understandably, most of this literature is concentrated upon the physical changes that take place within the financial statements themselves However, one area of manipulation in financial reporting that does not appear to have received nearly as much attention. This area is financial ratios! This assumption and discovery is supported by Stolowy and Breton (2000) (see appendix 2). Whilst it is accepted that, in a technical sense financial ratios are not considered a part of the financial statements that come within the context or control of the international standards, as they are using equated by those financial external to the company, they are nonetheless considered an important measurement of corporate performance (Bragg 2007). For example, expert financial observers often quote ratios when advising upon the investment value of a particular corporation and many busy investors will take notice and make financial decision based upon what these ratios reveal. Therefore, manipulation by corporations and their advisors might be considered equally as misleading as the practice being used in any other aspect of financial reporting. It is this perceived gap in literature relating to this issue, together with the desire to access how prolific manipulation of financial ratios might be that has generated the author’s interest in researching the subject. 1.1 Aims and objectives With the concentration of the majority of literature relating to creative accounting and manipulation focusing upon the actual results contained within the financial statement, it is the author’s intention to address its deeper impact. Financial ratios are used by many stakeholders as a quick guide to the appropriateness of a corporation as an investment vehicle. Manipulation of these ratios can therefore have an immediate impact upon decision making by stakeholders. To address this issue, the following hypothesis has been set for this dissertation: â€Å"That company management and their advisors are aware that manipulation of financial ratios can have as much, if not more of an impact upon investment decisions as manipulations in the financial statements.† Further, to test the accuracy of the comment made regarding manipulation and the credit crunch, a second hypothesis will be included: Hypothesis 2 â€Å"That manipulation of financial ratios within the banking sector contributed to the current global financial market crisis.† In order to ensure that the aims of this research, and resolution of the research hypothesis, is achieved in a robust manner and provide a valuable conclusion, a framework of objectives has been devised, based on the following: Financial reporting framework and standards The intention is to analyse and assess the component elements of the current regulatory standards, evaluate their stated intentions and the robustness with which these can be transitioned into the practical reporting environment and identify their current limitations. Creative accounting Based upon current literature the dissertation will provide an understanding of the term creative accounting, identify the areas of its potential use within financial reporting and identify the main purposes and beneficiaries of such actions. Financial ratios The objective with regard to financial ratios is to provide an understanding of their purpose and intentions, which includes identifying their strengths and weaknesses. In addition, using primary data, the dissertation will explain how these ratios can be manipulated as well as identifying the reasons for this conduct. Future improvements Resulting from the previous objectives, it is the author’s intention to provide recommendations that will be designed to reduce the current impact of the manipulation of financial ratios and/or methods by which these manipulations can be identified and revised to reflect actual movements. 1.2 Overview To provide the reader with a clear understanding of this research, it aims and the manner in which it has been performed, this dissertation has been presented in the following order. This introductory chapter has set the scene and provided the background to the issues that for the core focus of the research. Immediately following, in chapter two, there is a critical review of current and appropriate literature relative to these issues. This includes an evaluation of the published frameworks of financial reporting standards, the concept of creative accounting, importance and significance of financial ratios and the effects of manipulation. Chapter three outlines the research methodology choices that were available to the author, identifying the method chosen together with the reasons for this choice. The findings of the secondary and primary research are then presented, compared and discussed in further depth in chapter four before recommendations are outlined in chapter five. Finally , the dissertation is concluded in chapter six. Added to the main body of the dissertation had been attached a complete list of all the references used within the body of the text. Furthermore, to add clarity and further understanding for the reader, additional information in the form of appendices has also been attached. Chapter Two: Critical Literature Review 2.1 Introduction The critical review conducted within this chapter has been designed to concentrate upon the literature relating to the issues being studied within this dissertation that has been published in the main within the past two decades as these represent the standards and practices that are currently in use within financial statements. For ease of reference the chapter has been segmented and analysed into appropriate sections 2.2. International Financial Reporting Standards As Swanson and Miller’s (1989) research shows, the issue of interpreting financial statements had been a subject of debate for many decades prior to the interest in international standards developed. Understanding the different systems of measurement used by management and accountants in financial statements had long proved difficult for investors and other interest parties. It was these areas of concern fuelled the move towards the creation and adoption of an internationally agreed and legally binding framework of accounting and financial reporting standards (Choi et al 2005 and Jones 2006). Amongst these concerns was included the lack of comparability and understanding available to potential investors and other stakeholders when analysing financial statements that were prepared under differing national codes and regulations and the difficulty experienced even when trying to compare accounts of corporations within the same industry (Tarca 2002 and Nobes and Parker 2006). However, as many academic authors had suggested (Nobes 1998, Blake and Lunt 2000, Lee 2006 and Mizra et al 2006 included) another core issue was the growing unease about the practice of â€Å"Creative accounting† and the negative impact this was creating in terms of stakeholder trust and confidence in financial reporting (Lee 2006). Whilst in essence such practices were not illegal, they were becoming a contentious issue in many financial circles, a fact evidenced by the comments of Lord Dearing (1988, p.12) in his committees report on the need for international accounting standards, when he said: â€Å"There is little evidence that companies are engaging in flagrant breaches of accounting standards †¦ However †¦ there is strong pressure on auditors from time to time to accept interpretations of accounting standards which conform to the interests of the preparers rather than with the spirit of the standard.† During the course of the decade following this report government representatives, accounting bodies and other interest financial parties spent a considerable amount of time discussing and agreeing standards that would help to address these anomalies, inconsistencies and concerns, which culminated in the creation of an international accounting and financial framework of standards (IASB[2] 2001 and PWC 2008). These standards were to be designed and operated by the IASB (Feature 2003). However, it still took a number of years to encourage individual national governments to adopt these measures. However the UK government decided that, â€Å"from 2005 UK listed companies must use IFRS for their consolidated statements† (Nobes and Parker, 2006, p.103). Furthermore, the financial reports have to include a statement by directors and auditors, which confirms †applicable accounting standards† were used or giving reasons for this not being the case (Nobes and Parker, 2006, p. 287). 2.2.1 Coverage and aims of the standards As can be seen from the list contained within appendix 1, the scope of the standards was quite extensive. Eight of these standards covered the area of financial statement reporting and presentation (IFRS), which included such issues as business combinations (Group of companies), segmentation and disclosures (Deloitte 2005). A further forty plus standards have been created, which define the accounting methods to be used within the preparation of financial statements (IAS). These laid down the audit principles to be followed Gray and Manson 2004) and covered such issues as the treatment of tangible and intangible assets (Gelb 2002 and FRC 2008). The aim of these standards was, in effect, to create a level playing field for those parties who relied upon corporate financial statements for decision making purposes, be that for investment, lending, extension of credit facilities or simply observance purposes (Chofafas 2004 and Antill and Lee 2005). In other words, the intention is that these statements should comply with four basic principles (IASB 2008), these being: Understandability The objective of this principle was to ensure that the financial statements would be presented in such a manner that they could be relatively easily understood by external stakeholders irrespective of the level of their financial and accounting knowledge, for example the private small investor (Healy et al 1997). Relevance In terms of relevance it was considered important that the information contained within the statements were relevant to the current situation (Saudagaran 2003). In other words it was important that the financial statements reflected current values, prices and other data. Reliability Despite the auditor’s opinion that the financial statements are prepared solely for reporting to the members of the corporation (ICAEW 2008), it has long been accepted that many other stakeholders, including prospective shareholders and creditor rely upon such information. Recognising the importance of this aspect, the IASB extended the principle of reliability to include these other stakeholders (Gregoriou and Gaber 2006). Comparability The need to be able to compare the accounts of individual corporations, even where these are within the same industry sector, whether that is within the national or international marketplace, is a part of the investment decision-making process. Prior to the introduction of the standards this was considered a problem, one which this principle was intended to address (Lindsall 2005, p.2). It should also be noted at this stage that, whilst these standards and principles applied to all corporations, irrespective of their industry sector, certain industry sector have to comply with additional standards. The most noticeable of these is the banking industry, which is further governed by the requirements of the Basel Accords (FSA 2007) and regulated in the UK by the FSA[3]. The focus of these particular industry specific regulations is to ensure that financial institutions retain an appropriate capital adequacy ratio within their balance sheets. However, despite the intentions of all of these standards and regulations, as the plethora of subsequent studies and literature contained within the following section confirm, they have, if anything, added to the areas of concerns that they were meant to address. 2.2.2 Areas of concern As the studies of Tweedie and Wittington (1990), Barth (2006) and Benston (2008) have revealed, a number of serious concerns have been voiced about the international standards, which they and others believe are detracting from the objective of reform and, in some cases, leading to increase volatility being seen in financial statements. In essence, these can be identified within three main areas of financial statement preparation and reporting. Fair Value and choice of valuation measurement Recognition and inclusion of revenue and profits Off balance sheet items Although initially there was no identification of the meaning of the term â€Å"fair value† in the international standards, following representations from accounting bodies, corporate associations and other stakeholders, the IASB introduced a definition, which described it as being: â€Å"the price at which the property could be exchanged between knowledgeable, willing parties in an arm’s length transaction† (IAS 16). However, this description soon came under attack by a number of academics, including Langendijk et al (2003), Bank of England researchers (Staff team 2004), Lindsell 2005)Antill and Lee (2006), Mard and Hitchner (2007) and many others. The criticism of this measurement, rightly identified by these authors, was that it raise questions about the subjectivity and reliability of such valuations. For example, what is considered to be a fair value to one person would not be to another and, furthermore, there might be differing reasons for one party being prepared to pay a greater value for an asset than others consider fair. Evidence of this can be seen in the manner in which companies are valued in times of acquisitions (Antill and Lee 200, King 2006 and Siegal and Borgia 2007). Furthermore, as in most cases the fixed and intangible assets are not intended to be sold at the time of their inclusion within the financial statements, valuation must of necessity be based upon reasonable and expert estimates (Lindsell 2005). The problem to be encountered here is that such expert valuers differ in their opinions of measurement, with some being more optimistic than others (Barth 2006), which can lead to discrepancies. The choice of expert can thus be seen to potentially obscure concrete evidence† of the assets real value (Swanson and Miller 1989, p.1). Furthermore, the standards also allow corporations to make a choice of asset measurement between the historical cost convention and current fair value, which is decided based upon their own judgement (ICAEW 2006 and Mizra et al 2006). Despite many attempts and suggestions aimed at addressing this problem (Benston 2008) to date it has still not been resolved. Recognition of revenue and treatment of profits is another area where differing opinions and purposes of measurement and treatment have been questioned (Bullen and Crook 2005). For example, when engaged upon a project that spans a number of financial years how does the business measure the true value of the revenue and profits to be recorded in each year statements (Mizra et al 2006 and Lee 2006). Some might argue that profit, and thus that element of the revenue, cannot be taken until project completion, whilst others will advocate allocating profit to the completion of project milestones. It is apparent that, given a project of x value spread across say five years, the differences of interpretation outlined above would impact upon the revenues contained within financial statements. The ability for corporations to exclude items from their balance sheets is another issue for many investors and observers (Amat et al 1999). For example, by leasing rather purchasing a piece of equipment this can alter the debt structure of the business, as parts of the leasing contract do not have to be included within the corporate balance sheet. Similarly action can be taken with other assets such as pension schemes (Pitzer 2002). Although there are other issues with the international accounting standards, it is these three areas that appear to raise the most concerns, in particular because they provide the opportunity for firms and their auditors to engage in the practice of manipulation or creative accounting. 2.3. The art and purpose of Creative Accounting or financial statement Manipulation As indicated within the introduction to this dissertation, creative accounting or the ability to manipulate financial statements was an adopted practice before the international reporting standards became a legal requirement for all corporations. However, the increase in concerns since this event makes a study of this issue even more relevant today. Creative accounting is considered by many to be a euphemism for the practice of manipulating the information that is contained within financial statements. In terms of definition for this practice there have been many over the years. In the title of his book about creative accounting, first published in 1988, Ian Griffiths (2005) defined it as â€Å"how to make your profits what you want them to be,† a view supported by Dean and Clarke (2007). Although other academics would refrain from using such a term, as will be seen within this and following sections and chapters of this dissertation, there is more than a grain of truth in this simple description. However, the more considered definition for the type of manipulation that is that it is† a practice that results in a distortion of the figures contained within financial statements.† However, at the same time this manipulation remains strictly within the boundaries of the legal accounting principles, rules and stand ards (Shah 1998 and Balaciu and Cosmina 2008). A simple example of the meaning of these definitions can be seen in the following diagram (figure 1). In this example manipulation is defined as the greying areas between the intentions of the standards and the areas within which the interpretation of these standards can be manipulated, always stopping short of the ultimate boundaries of the legal framework, beyond which such manipulation would be considered as fraud. As can be seen from this diagram manipulation can have two intentions, this being either to produce a negative or positive impact upon the profits and value of the business (Mulford and Comiskev 2002 and Balaciu and Cosmina 2008). It is generally accepted that manipulation is driven by the needs and demands of management (Pierce-Brown and Steele 1999 and Griffiths 2005). For example, if management believes that the business is likely to have a bad year, which will adversely affect their bonus and benefits they might either exacerbate the losses to increase their benefits in a following year or reduce them to protect these benefits. The same methods would be used if the management wishes to influence the corporation’s level of growth (Pierce-Brown and Steele 2006). This practice is known as the â€Å"Big Bath† method (Investopedia 2008). To achieve the required objective the management might use a combination of the flexibility contained within the concepts of fair value, revenue and profit recognition and off-balance sheet items as discussed in section 2.2.2 of this chapter. For example, an employed expert valuer who takes a pessimistic approach would have the effect of reducing the value of asse ts, thus having an adverse effect upon profits. Delaying recognition of revenue or profits would have the same effect (Mulford and Comiskev 2002). Some academic authors have posed the question as to whether such manipulation is ethical (Amat and Dowds 1999 and Blake and Growthorpe 1998). However, whilst the question of ethics might be of concern to those who rely upon the financial statements presented by corporations (Saudagaran 2003), under the present standards, regulations and their measurements it remains legal (Griffiths 2005). 2.4 The impact of Creative accounting on Financial Ratios As Bragg (2007) indicates within the introduction to his study of business ratios and formulas, these can be applied to virtually every aspect of the business and its operations. However for the purpose of this dissertation, the focus regarding ratios will be restricted to those that relate specifically to the information contained within a corporation’s financial statements. 2.4.1 Definition and purpose of financial ratios The term ratio can broadly be defined as a measurement by which the performance of a corporation, in terms of its operations and activities, can be judged and assessed (Bragg 2007, p.1). In terms of the financial statements produced by corporations this judgement is aimed at measuring a number of performance factors (Stolowy and Breton 2000). As can be seen from the descriptions contained within the following example (figure 2) in this respect the intention of these ratios is to provide an assessment of the profitability of the business and its return on investment (Income statement) and its liquidity position (Balance Sheet) (Bragg 2007). Figure 2 Popular financial ratios Financial Ratios 1) Gross Margin Operating earnings (before exceptional and tax) as a percentage of net sales 2) Operating Margin Operating Income (net profit before tax) as a percentage of net sales 3) Profit Margin Net Income (profit after tax) as a percentage of net sales 4) Return on Equity Net Profit after Taxes as a percentage of equity 5) Return on Investment Net Profit after Taxes as a percentage of total assets 6) Return on Capital Employed Net Profit after Taxes as a percentage of average shareholder equity 7) Current ratio Ratio of current assets to current liabilities 8) Quick ratio Ratio of current assets (less inventory) to current liabilities ( less overdraft and other borrowings) 9) Gearing (debt to equity) ratio Ratio of liabilities to equity 10) Earnings per share (EPS) Net profit divided by number of shares issued 11) P/E ratio