Wednesday, November 27, 2019

Oopp Lab Work Essay Example

Oopp Lab Work Essay Create a class that registers your details by taking reg. no, name, age and mail id. Create a function that prevents duplicate entries of objects based on reg. no. (b) 2. Create a class account that maintains acc_no, name, and balance. Perform deposit, withdrawal and statement print operations. (statement print must print all the transactions that has taken place so for – use structures inside the class to maintain the details about transactions)(b) 3.Create a class that holds the details of the mobile phone like brand, imei, no of sim cards, phone numbers etc. ,. Allow user to login with their mobile no. Use a function that sends a message from that mobile. Maintain the details of the message as a static member inside the send message function and display each time all the messages sent from that mobile. (b) 4. Create a class ID_card that maintains the details in an ID card.Perform insert, update, delete and display operation through functions that takes input through referen ce parameter. (c) -5. Create a C++ program that takes employee details like ID, first name, last name, age and address. Create a class for student {name, course, regular/parttime, address}. Use friend function to check that a student with same name and address can’t be a regular student as well as an employee. c) 6. Synthesize a C++ program that has two classes (one for employee and one for student), have a separate class for address (with door no, street name, city, state) and reuse address both for employee and student. Perform insert, delete and display operations by taking choice of person (employee or student) from the user. Allow user to have more than one address also. (c) 7.Create an class that stores details about the computer (Assembled/branded, RAM, HDD, processor speed, price etc. ,). Use constructors to initialize the object and a destructor that deducts the count of object each time the object is passed to destroy function. Also use copy constructor to create a system with the configuration same as that’s of an existing system. (b) 8. Create a savings_account class that maintains the details of customers like name, phone number, accno, balance. Ensure that

Sunday, November 24, 2019

7 Resume Mistakes Youre Making That Are Costing You the Job

7 Resume Mistakes Youre Making That Are Costing You the Job At ResumeSpice, we spend a lot of talking to job seekers about how to best present themselves to potential employers. We’ve written quite a bit about it too. However, there are a few universal standards about what not to do on your resume and the team at ResumeSpice has included some of the most common. Regardless of your background and experiences, these mistakes can hurt your chances of landing your dream job. Don’t give misinformationThere are so many reasons not to include misinformation on your resume. Aside from the clear ethical issues, chances are you will be found out. Whether it’s through a reference check or due to the fact that you’re not really that great at the software you claimed mastery of in your resume, time will expose exaggerations and mistruths.   Don’t risk your long-term future for a short-term payoff. Stick to the truth.Lest you think lying on a resume is limited to entry level candidates, here are some high-profile exampl es of higher-level candidates who were caught.Don’t include your nationality, religion, age, or other â€Å"protected† informationThis is particularly relevant to candidates from outside the U.S. where it may not only be accepted, but expected to include information about nationality, age, religion, and other protected classes. But if you’re applying for a job in the U.S., you’ll want to leave this information off.Certain groups of the workforce are protected classes under federal law. As such, employers can be held liable for not hiring someone based on their fitting within certain protected classes, so including that information can make them skip over you to avoid any accusations of discrimination later on.Don’t list your referencesEmployers know that you have references, and it’s understood that they’ll ask for them once they’re seriously considering your candidacy. Don’t waste valuable space on your resume by includ ing references. Don’t even write â€Å"references available by request.†Don’t include meaningless pufferyThere are words and phrases that don’t mean much on your resume. Those phrases like â€Å"team-player,† â€Å"hard-worker,† â€Å"excellent communicator† are all ones you should avoid. The first and most obvious reason is that it takes up space. The second is that those are qualities that every employee should have. If you need some soft skills to include on your resume, demonstrate how you’ve put them in action. Have you led a team? Given presentations and received great feedback? Sharing examples is more powerful than including a list of generic terms.Don’t leave out pertinent informationPertinent information are things like the dates of employ at each company and your contact information (yes, people actually leave out their contact information).Your tenure at each company is important to recruiters, so do yourself a favor and make sure they’re listed. If you’re worried about a career gap, there are several ways you can overcome that on your resume, or you can address it in a cover letter.Don’t include jobs from 20+ years agoIf you have a solid resume and career experience, there’s no need to include the snow cone stand you worked at in high school.   The jobs from long, long ago are likely irrelevant to the types of jobs you’re seeking now. The only time a job during high school might be acceptable to include is if you’re a recent graduate.Don’t use the same resume for each applicationEach company you’re applying to is unique in the sense that they all have different business goals and needs. That’s why they advertise specific qualifications. For each role, pick out several key words that feel really important to the job and interlace your resume with them.   For example, if a company writes that agency experience isn’ t required, but it’s preferred, you’ll definitely want to highlight any agency experience you might have.Everyone wants their resume to stand out, but it needs to stand out for the right reasons, and we think it’s just as important to understand what not to do as it is to understand what to do. We welcome you to visit  ResumeSpice  for more help.About ResumeSpice: ResumeSpice is an online career services company, offering a comprehensive menu of career services to help job seekers land the job of their dreams. From resume writing to cover letter, interviewing, LinkedIn, and career coaching services, job seekers are able to select from a suite of options that meet their needs. ResumeSpice was developed by recruiters based on first-hand knowledge of what recruiters, hiring managers, and HR professionals are really looking for in a successful candidate. For more information, visit  www.resumespice.com.

Thursday, November 21, 2019

Should Evolution Be Taught In Public Schools Essay

Should Evolution Be Taught In Public Schools - Essay Example In the mid-Nineteenth Century the theory of evolution was opposed by religious individuals and organizations when initially introduced by Charles Darwin. This same religiously fanaticism continues to reject the thought of humans evolving from apes. However, over the past 150 years public opinion has unquestionably evolved and most religious people today accept evolution as true. Those who continue to be willfully ignorant of the subject think there is a debate to be had concerning the age old ‘how did we get here’ question. They maintain that the Biblical version of creation not the scientific theory of evolution is correct. This emotion-filled debate normally centers on which account the public schools will teach. Eventually everyone will accept that evolution is fact and creation a myth even educationally deprived children in the State of Kansas which has chosen to teach both. Unfortunately it will be many generations in coming because society evolves very gradually. Teaching the creation story in public schools only serves to fulfill the role of defending particular religious beliefs. If kids are to be taught, it is exclusively the responsibility of the church and parents because teaching the religious stories including creation in public schools violates constitutional principle. This subject evokes strong passions from those motivated by their religious beliefs and by those who would defend the Constitution.

Wednesday, November 20, 2019

Understanding Business and Management Research Methods Assignment - 1

Understanding Business and Management Research Methods - Assignment Example The research conducted shows that accounting education does not fill the needs of practice (workplace). The workplace aims to fill the clients’ demands (Catanach 2009). Elizabeth Smith confirmed the research (2009). In addition, the American Accounting Association research indicated there was a gap between practice and education (Hopwood 2010). The variance between what the practice needs and what the education sector (universities, colleges and other learning institutions) offers is widening through the years. The article states that the schism between the education sector and the practice of accountancy profession emerged during the 1900s. The schism continues to widen until the present generation. In fact, many stakeholders insist that most of the accounting lessons taught in the classroom environment are irrelevant to what the practice sector needs. From the 1940s to the 1960s, the demand for university educated accountant increased significantly. In response to the demand of the workplace, the universities granted a 400 percent accounting degree increase. The academic community increased in terms of faculty members and accounting graduates (MacDonald & Richardson 2011). The academe focuses on ensuring graduates are equipped with the basic management and accounting technologies (Gediehn 2009). The teachers are required to explain the importance of the income statement for decision making activities (Schwartz 2008). Simulated case studies will reduce the gap between education and retail marketing environment practice (Humphrey 2007). In terms of the accounting profession, the article first article correctly discloses the widening gap between what the universities offer and what the workplace needs, a metamorphosis. The metamorphosis of the business and accounting schools from simple learning institutions to become social science training spheres. The integration of the social science concepts into the accounting education program is of the

Sunday, November 17, 2019

What Are the Key Skills that Lawyers Need to Develop Essay

What Are the Key Skills that Lawyers Need to Develop - Essay Example Holborn (2001) notes that it cannot be assumed that all employers look for exactly same aspects; nonetheless, aspiring lawyers have to exhibit certain visible skills to succeed as a barrister or solicitor and to work successfully in the competitive business world.     In recent times, there has been increased emphasis on the need for soft skills among legal profession, and the various legal firm has responded by introducing training courses and programmes to train their lawyers and partners in oft skills (Giusti, 2007).   Soft skills are basically defined as skills that impact the manner people interact with each other (Giusti, 2007). They include effective communication, interpersonal skills, leadership, team building and on an advanced level, career planning, project management and time management. Soft skills are normally contrasted to technical skills, where for lawyers these include, knowledge of the law, legal analysis, legal drafting and legal practice.   Whereas the business world has been using soft skills for a long time, the legal profession only realized the significance of soft skills recently. Soft skills are therefore important in legal field when interacting with current and potential clients, and in the firm when interacting with superiors, juniors and other employees (Giusti, 2007). The legal world seems to have realized that to succeed in his career and employment, a layer needs to understand and effectively use both soft skills and technical skills. It is against this background that lawyers have to learn and master soft skills.   

Friday, November 15, 2019

Assessing The Background Of Saddam Hussein Politics Essay

Assessing The Background Of Saddam Hussein Politics Essay The history of Saddam Hussein and his leadership capabilities started up in small village on the outskirts of the city of Tikrit (G.Butt [7]) where he was born in 1937 and grew up facing the atmosphere of anti-British attitude represented by people at that time. He had a very hard childhood, however he managed to get his basic education at school. When he was 20 years old, a young king Faisal II was killed by general Kasim and a group of army officers who overthrew a weak monarchy that had been introduced by the British three decades earlier. Saddam Hussein was introduced to politics by his uncle Chajrullach and became an active member of Bath party. After an unsuccessful attempt to assassinate general Kasim, he had to escape from the country. In 1963, general Kassim was overthrown by Bath party which enabled Saddam to return from emigration and take over the duties of a person responsible for Bath party internal security. After 8 months of general instability and political murders, the government of Bath party fell down which forced Saddam Hussein to get into underground. Five years later, Bath party returned. This time, it was much better prepared for taking over the power. The new president Al Bakr wanted to introduce a democratic system in Iraq and appointed Saddam to become the head of secret police as nobody else wanted to take over this particular position considered to be a dirty job (S.K. Aburish, [5]) . Saddam Hussein worked hard on reinforcing the security forces which eliminated political elites of all political options using the most cruel methods such as tortures and murders. A year later, in 1969, he was appointed the countrys vice-president. He was still responsible for security and special forces in which he used to employ people from Al Bu Nasir tribe, i.e the tribe to which he belonged. By providing the poor and uneducated men with the well paid job of security agents he was able to establish a group of fully trusted supporters who helped him to clean up the environment from opponents and enemies (Gazeta PL [9]). After ten years, this, in fact, enabled Saddam Hussein the to take over the total power and govern Iraq. In 1979, he arrested Hasan al Bakr and became the president of Iraq. Under the pretext of fighting with traitors who wanted to give up Iraq to Syria, he arrested, tortured and killed hundreds of Revolutionary Council and Bath party members. The climate of political crime and murders did not disturb him in the development of his international career (T.Kjeilen [8]). Even though Iraq was in alliance with Soviet Union, Saddam Hussein still maintained the relations with the Western countries. Owing to rapidly growing income from oil sale in 1970s (Britannica Online Encyclopedia [15]), Iraq under the leadership of Bath party controlled by Saddam Hussein introduced an ambitious plan of developing a modern industry and agriculture to reduce the volume of imported products, and improving the infrastructure (transpor tation, water and electric energy supply, health services). Iraq started to be regarded as a growing economy and one of the economic powers in the region. All these caused that Saddam Hussein, instead of using the revolutionary ideology to get support for his actions, could use the arguments of economic development. He started to consider himself as a leader of all the Arab countries (Wikipedia [10]). However, even though many modern industrial facilities were established, e.g. modern cement plants were built up, production efficiency could only be achieved with the assistance of international experts since the local labour was highly inefficient (authors own observations). This led to situation that Iraqi products could hardly compete on foreign markets. Also due to the fact that there were huge needs for infrastructure, the government could hardly reach the planned goals even though the funds were available. Saddam Hussein needed something else to reinforce his position. The Islam ic revolution in Iran caused that Saddam Hussein was provided with the international support, especially the USA, who wanted to stop the development of Islamic fanaticism. This led to the outbreak of the Iraqi-Iranian war during which Saddam Hussein built up the arsenal of all the different weapons that made Iraq become the Middle East military power. This was followed by invasion on Kuwait in 1990 which ended up with the Gulf War. It was noticed by J.Hickman [11] that regimes could rarely survive losing one war, and in case of Saddams government there were two wars one after another, therefore he posed a question of what were the leadership secrets of Saddam Hussein that allowed him to stay in power. In the following chapter I will try to answer this question by analysing the leadership features of the Iraqi dictator. 3. Key leadership capabilities of the Iraqi leader In order to define the key leadership capabilities, it would be necessary to find an answer to the question: what features were represented by Saddam Hussein that made him an effective leader in the Middle East and Iraq during the 3 decades of 1970s, 1980s and 1990s? According to Stoner and Wankel [1], the effective leaders possess certain features or properties such as charisma, the ability to anticipate the events and the ability to convince people in order to get their support. A.Sharplin [2] discusses the trait approach to leadership based on a believe that the leaders who are effective possess some particular features that other people do not have such as physical strength, stamina, size, intelligence, integrity, wisdom, etc. Kouzes and Posner [12] analyse how the leaders mobilize other people to do extraordinary things, what practices they use to transform values into actions, visions into realities, obstacles into innovations, separateness into solidarity, and risks into rewar ds. All of the above mentioned features base on the behaviour of the leaders. J.B.Avolio at al [4] made an attempt to group all the different leadership features in order to define 3 groups of leadership styles including transformational leadership, transactional leadership and corrective avoidant leadership. Following Freuds theory of personality types, M.Maccoby [16] focused on description of narcissistic leaders, features of which can also be attributed to the former Iraqi leader. Therefore, what features or leadership styles can we allocate to Saddam Hussein. In the following subsections I will try to analyse Saddams leadership strengths and weaknesses: 3.1. Leadership strengths of Saddam Hussein Saddam Hussein definitely represented an autocratic leadership style which, in fact, was the only possible way to govern the country consisting of Kurds and Arabs who additionally subscribed to two opposing branches of Islamic religion, i.e. Sunni and Shia Muslims (G.Butt, [7]). This is particularly visible nowadays taking into consideration the difficulties faced by the USA and other Western countries who try to implement the democratic rules into this very conservative and politically shattered country. Said K.Aburish [6] identified a number of strong leadership features represented by Saddam Hussein including: extraordinary ability to see the overall picture of future achievements that allowed him to get to the desired vision, good organizers skills which was something special in the Arab mentality functioning in the environment of the Middle East this caused that he had a broad potential and was much better visible when compared to other Arab leaders, ability to get the control over planned activities by surrounding himself with relatives and basing on family and tribal connections as those that could be trusted, ability to work long hours, enormous popularity even though he was a dictator he was able to provide the Iraqis, especially in 1970s and mid 1980s, with what they expected and needed, i.e. wealth, infrastructure and prospects. good learners skills as he read a lot and listened to a variety of people. J.Hickman [11] identified some other features of Saddam Husseins leadership strength such as: understanding of the value of state terror, development of a cult around his person, appreciation of the political value of relatives and close friends, ability to get the peoples acceptance for extremely risky decisions such as declaring war against the neighbouring countries or fighting the minorities, ability to exploit the international public opinion by getting support of the Muslims from all over the world and attracting the attention of others to unfair punishment of the Iraqi nation by the economic sanctions. It seems that narcissism was the leadership strength of Saddam Hussein. According to M.Maccoby [16] the narcissistic leaders become great charismatic leaders due to the fact that they have fascinating visions which get them supporters. Maccoby classifies narcissistic leaders among the people who have widespread imagination and try to create the future instead of trying to understand the future. However, he noticed that having the vision is not enough as the psychiatric patients also have visions. In case of Saddam Hussein the ability of using rhetoric and ability to arouse enthusiasm among the followers seems to be this additional feature. 3.2. Leadership weaknesses of Saddam Hussein There have been several important leadership weaknesses that brought Saddam Hussein and Iraq to the disaster. One of the most evident weak points has been the susceptibility to intimidate the people when governing the country. On one side, he had a strong security apparatus which was indicated as strength but on the other hand, by using terror he did not get the acceptance of, at least, a part of the Iraqi society. Ability to take risky decisions could have been classified as one of the strengths but, if related to the ability to make mistakes, both constitute the leadership weakness. This was the case with the involvement into the Iran/Iraq war which produced a debt of 65-100 billion USD (S.K. Aburish [6]). Even though Saddam declared the victory, he was unable to provide the Iraqi people with the fruits of this victory which led him to another mistake of invading Kuwait. Therefore, one of the serious weaknesses was Saddams ability of leading people in the wrong direction. Narcissism was mentioned in the previous subsection to constitute one of Saddams leadership strengths. However, it can also be one of the weaknesses which was the case of the former Iraqi leader. According to Maccoby [16], narcissistic leaders only accept the desired information. They love giving the speeches and are dominant during the meetings with subordinates. They are very sensitive to any criticism and react violently. In case of Saddam Hussein, any criticism was punished with the death sentence which led to situation of being completely isolated from reality. This also caused that the number of people he could trust was getting smaller and smaller (S.K. Aburish [6]). 3.3. Analysis of Saddams leadership capabilities and styles Looking at different leadership features of Saddam Hussein, following Bass and Steidlmeier [14], it can be stated that the Iraqi leader represented a mixture of transformational and transactional leadership style as most of the leaders do. Such features as charisma and vision could place the former Iraqi leader among those who represent the transformational leadership style as he tried and managed to get his supporters involved and committed to his visions. On the other hand, if we were to attribute the leadership style to Saddam Hussein, transactional style seems to be more appropriate as he used to motivate his followers by reward (offering well paid jobs and other benefits to his supporters) and punishment (putting people to prison, torturing and murdering). This style of leadership requires from the people that are managed or ruled to do exactly what the leader wants them to do. The Iraqi leader established clear structures that gave him full authority and power over the Iraqi su bordinates whose performance was monitored. According to Bass et alia [17], the leader representing the transactional style outlines the compliance norms as well as evaluates the performance that does not meet the standards and can punish all those who do not keep the set up standards. According to D.Goleman [18] particular capabilities such as intellectual properties, cognitive abilities and possession of long term vision that contribute to certain leadership styles are extremely important but he discovered that emotional intelligence is much more important for effective leadership of large organizations. He also discovered that the larger the organization was, the more important was emotional intelligence. Lets try to analyse Saddam Hussein regarding the elements of emotional intelligence including self-awareness, self-control, motivation, empathy and social awareness. The self awareness is the ability to realistically evaluate own personality D.Goleman [18]. It seems that Saddam Hussein was unaware of his shortcomings and was totally unable to listen to the constructive criticism. According to Goleman, people having low level of self-awareness are threatened by any suggestion of introducing improvements. This was definitely featured by the former Iraqi leader who used to punish anyone who criticized his activities. The self-control seemed to be another weak point of the Iraqi leader as he was unable to create the atmosphere of trust and very often used to lose his temper when talking to subordinates. It seems that motivation was the only element out of five emotional intelligence factors that Saddam Hussein possessed. He had a very strong desire to achieve success. Empathy and social awareness, both associated with social relations were also weak points of Saddam Hussein as, being a dictator, he did not try to understand the feelings of his subord inates. He used to govern his subordinates by fear. 4. Conclusions There is a long list of particular leadership features that could be attributed to Saddam Hussein showing his skills and capabilities that differentiated him from other people. However, even though there is no question about specific leadership capabilities of the former Iraqi leader, we must not forget that they were supported with very brutal and criminal activities such as tortures and murders. A.Safty [3] raised the issue of the moral dimension of leadership related to the political context. He is of the opinion that dictators often characterized as people who had visions, were able to mobilize the supporters, were self-confident and had the ability to persuade the audience should not be called effective or great leaders. Instead, he proposed to use the term of a ruler in regard to the brutal dictators such as Saddam Hussein as this word is more in line with leading by tyranny, force, fear and intimidation. The issue of ethics and morality has also been discussed by Bass and Stei dlmeier [14] who noticed that somebody who represents the transformational style of leadership could be manipulative in relation to the followers, and as they stated such a person might have the public image of a saint but privately be a deceptive devil This statement ideally suits Saddam Hussein who represented certain features of transformational leadership which were not authentic but pseudo-transformational as named by Burns [13]. Due to these reasons, even though Saddam Husseins leadership reflected both transformational and transactional features which is normally treated as the best combination of styles, it is so difficult to talk about leadership capabilities as the ethics and morality have been disregarded. In this particular case we should, in fact, talk about the dictatorship capabilities instead of leadership capabilities even if some leadership features discussed above in this paper can be attributed to this Middle East dictator. The analysis of the emotional intellige nce of Saddam Hussein has shown that he was missing the most important features such as self-awareness, self-control, empathy and social awareness which are a crucial thing for effective leadership.

Tuesday, November 12, 2019

Conflict Essay Paradise Road Essay

INTRO When people encounter conflict their true nature is often the force behind their actions. Conflicts can vary from personal to group and be fairly tedious and inconsequential or they can be life threatening situations. Individuals will display different reactions to this conflict depending on their true nature. Some embrace the conflict and it enables them to show their long held values and morals whereas others are put into a position where they must avoid showing there true self in order to survive. People reveal long held values and what really matters to them when they are under pressure. Our true motives are displayed when we encounter conflict. In the movie, paradise road Mrs Tippler has a highly negative response to conflict, she becomes critical and pessimistic. She grows increasingly  spiteful and resentful, making racial tensions worse and accusing the Dutch women of being dishonest. She accuses Adrienna of endangering lives with the vocal orchestra and becomes suspicious of everyone saying â€Å"What about that Jew doctor? What about that one making goo goo eyes at that Japanese guard all the time†. Ms tippler seemed like a reasonable person at the beginning of the movie but as tension and pressure was put upon her and the group her nastier values where exposed. Adrienne emerges as a natural leader in the prison camp. Her response to conflict is to maintain her dignity. Another character, Adrienne is placed in a compromising position when she’s asked if the orchestra will perform a Japanese folk-song for Colonel Hirota. She refuses, risking severe punishment. In a modern day example sporting great tiger woods was involved in many types of conflict with his partner at time and also with the media. His true ethics where shown as it was reveled that he had been a serial cheater and had told many lies, which inevitably was the reason for him being caught, if he had not engaged in any form of conflict though media speculation or of that with his wife who he really is would never have been exposed. In times of conflict people may even surprise themselves, and discover new characteristics they didn’t know they had. Under pressure a person’s true character is often revealed. Some people will remain composed under pressure and remain in control of the situation while others will lose control of their emotions and the situation very quickly. Recently a soldier called Trooper Finney was awarded the George Cross for rescuing an injured colleague following during the war in Iraq. He was driving a tank when they were attacked by warplanes, his colleagues ran away to shelter but he heard his fellow soldier – the tank gunner, screaming, but he couldn’t get to him properly in the tank. Finney pulled his gunner out and gave him first aid underneath the tank- returned to the burning vehicle to radio for help and kept the other soldier alive until assistance came. Trooper Finney was 19 and had been in the Army for less than a year. He would not have had many life threatening experiences and may not have known what he was capable of until under immense pressure in the middle of a deadly conflict. His real identity came out and his real character was revealed when he risked his life for someone else and stayed calm and cool under attack. Margaret  Drummond’s character in Paradise Road was also an unlikely hero, she was humble, sweet and a Christian missionary she probably didn’t realise she could survive such a torturous ordeal as the prison camp but she finds â€Å"The will to survive is strong, stronger than anything.† At times people need to behave in ways that are out of character in order to survive. This is not always an accurate representation of who they are. Stressed and deprived, some of the women in Paradise Road find themselves placed in a morally and politically compromised situation when confronted with the choice as to whether to remain at the Japanese ‘officers’ club’, providing sex in return for food and comfort, or to return to the camp. Inner conflict is also encountered by the women who are often pushed to breaking point by the cruelty of the Japanese soldiers, such as when they are forced to witness the injustice of Wing’s execution in silence. Normally in a situation where the women where not faced with the threat of death they might have stepped in but with conflicting interests of survival and that to help others stopped them from expressing their desired actions. In our political environment the sense of conflict can be strong, especially near elect ion time. Many politicians have to tow the party line and state that they are opposed to things like gay marriage or abortion, because that is what their political party policy is. They need to do this in order to survive politically in their elected positions. They often turn out not to be personally opposed to those things, but the pressure of conflicting parties vying for peoples votes forces them to act in a role which may be out of character. Kevin Rudd is now saying he is not personally against gay marriage, even though he headed a government who opposed to it. In some circumstances morals and values are compromised in order to survive in the given environment, thus their actions and perceived values may not be a true representation of who they really are. CONCLUSION Conflicting interests in the eyes of the individual is often the reason behind how and why they act in certain ways. In situations of conflict some welcome the situation and show their true self while others act out of fear and desperation either inadvertently revealing themselves or deliberately  choosing survival over being themselves.

Sunday, November 10, 2019

Akron’s children Hospital (Case Study)

Akron Children’s Hospital started as a day care nursery provider in 1890 and became one of the largest pediatric healthcare system in the united state. Akron Children’s Hospital is located in a friendly community of Akron, Ohio. With more than 3000 pediatric specialists Akron Children’s Hospital offers over 30 practice areas of medicine and surgery specialized for children which help the hospital draw over half a million patients a year not only from the United states, but also from all over the world(akronchildrens. org). Akron Children’s Hospital mission is to provide medical treatments to infants, children, adolescents, as well as burn victims of all ages. The hospital also provide basic and clinical research and provide multi-level professional education students of medicine, nursing, as well as Akron residents and various allied health professions. Moreover, the hospital is continuing to provide education to encourage and to make it easy on the process of lifelong learning for physicians and other children’s care providers in the health care industry. Akron Children’s Hospital commitment is to maintain the maximum quality of care for children by using the latest modern technology and equipment available. Akron is committed to promote integrity, emphasize the dignity, family member and fellow employee to follow the topmost standards of ethical conduct. The hospital is committed to maintain and press forward the hospital’s leadership role to successfully work pleasantly with other health care networks providers, community organizations, businesses as well as government to maintain a proficient professional allied and lastly operation. According to Cooper & Schindler† the basic dilemma and starting trying to develop other question by breaking down the original question is the right way to approach the research process†( Cooper & Schindler,2008). The management-research question hierarchy for Akron Children’s Hospital is that the hospital faces is how to raise the bed-occupancy rate and what can the hospital do to gain more business than its competitors. Another dilemma in Akron’s case the management is that Akron Children’s hospital distinguishing itself from many of their competitors. The research question for Akron Children’s hospital was about expending their service beyond Summit County to other different counties such as Cuyahoga County, Portage County, Mahoning County, and Medina County, which will increase the number of the patient and bring more profit. Some of the investigative questions for Akron Children’s hospital were as follow: How do children’s parent decides which hospital to take their children to, when their children need acute care? Is their decision driven simply by emotion? Is the financing a determine factor? Is the quality of service a factor on their decision? (Cooper & Schindler, 2008). During the research process Marcus Tomas LLC team had to observed physicians, parents, and child patients during testing, diagnosis, and treatment phases, they were also observing while kids were during checkups, admitted to the ER, undergoing surgery as well as prepping for surgery. They pay great detail to the interactions of patients and physicians, nurses and other staff members; they pay attention, physical and emotional reactions and heart-wrenching conversations (Copper, Schindler, 2008, cases, p. 2). The Advantages of it all is that researcher s can see a step- by-step first-hand the experiences between parents, children and hospital staff in the hospital. Furthermore, Researchers can immediately record their observances and findings. The recordings of audio or video were very good solid evidence therefore there weren’t not a lot of room for error in this method. Researchers made sure that all staff of the hospital was fully invested into the well-being of their child patients. The researchers were able to see how technology, highly energetic staff, highly knowledgeable staff and full compassion for the children work in collaboration. They saw a very strong desire by the entire hospital for the children recover and be the best they can possibly be once leaving the hospital. Some of the disadvantages are that researchers did not gain any knowledge of past experiences if all they do is watching the present. Researchers cannot really gain opinions by this method. Equipment and staffing can be extremely expensive. Some test subjects may act different or be more anxious if they know someone is watching and/or recording interactions. Conclusively Akron Children’s Hospital management and executives have come to conclusion and realized that the process of overcome the competitors surfing above competitor’s shadow, also generating an effective marketing plan will require an extensive qualitative research. They made a decision of hiring Marcus Thomas LLC. Overall the research was well executed because in the long run Akron Children’s Hospital was able to gain an increase on the number of patients admitted to the hospital, as the result of a better comprehension based on the patients’ parent point of view about their needs and their perspectives. References Cooper, R. D., & Schindler, S. P. (2008). Business Research Methods. (10th Edition) New York: McGray-Hill/Irwin. Cooper, R. D., & Schindler, S. P. (2008). Business Research Methods – Cases. (10th Edition) New York: McGray-Hill/Irwin. (N. D). (2010). Corporate info. Akronchildrens.org. Retrieved May 23, 2013 from: https://www.akronchildrens.org/cms/site/14908a4d74b348d5/index.html (N.D). (2010). Akron Children's Hospital, Ohio /overview. U.S.News & World. Retrieved May 23, 2013 from:http://health.usnews.com/best-hospitals/akron-children's-

Friday, November 8, 2019

International Accounting Issues The WritePass Journal

International Accounting Issues 1. Executive Summary: International Accounting Issues 1. Executive Summary:2. Earning Management:2.1 Definitions of Earning Management:2.2 Motivations for Earning Management: To Show Growth Trends:Directors Bonuses:Manipulating Share Price:Financial Problems:Insider Trading: 3. Abuses of Earning Management and International Accounting Standards:3.1 Revenue Recognition (IAS 18):3.2 Unusual Assets ( IAS 16/38 )3.2 Profit Smoothing ( IAS 37 )3.3 Change in accounting Policy (IAS 8):3.5 Off Balance Sheet Financing (IAS 1):Conclusion and Recommendations:References:Related 1. Executive Summary: Due to the global business expansion, management opportunities have grown and enhanced each day and issues and abuses have occurred. Therefore, I will try to explore how Earning Management works within finance and, will relate it with the principles of accounting. According to the IASB, there are many ways escape and create opportunities. Throughout my study I will present how a total impact is made, by explaining the different accounting standards and by relating them to Earning Management. 2. Earning Management: Earning Management is the practice of producing financial accounts that suit a particular purpose without really showing the true and fair views. Sometimes the accountant might want to show profits which are favorable e.g. to get a bonus, and sometimes losses e.g. to pay less tax. At other times the accountant may wish to show a healthy balance sheet e.g. to get a bank loan, whereas at other times an unhealthy balance sheet e.g. before a management buy-out to get a bargain. Various types of definitions have been produced to explain Earning Management as a special form of ‘’design’’ rather than ‘’principled accounting’’. 2.1 Definitions of Earning Management: Earning management is also referred to as income smoothing, earnings management, earnings smoothing, financial engineering and cosmetic accounting. Definitions of earning management vary, and include the following: ‘Is any action on the part of management which affects reported income and which provides no true economic advantage to the organization and may in fact, in the long-term, be detrimental’. (Merchant and Rockness, 1994) ‘Involves the repetitive selection of accounting measurement or reporting rules in a particular pattern, the effect of which is to report a stream of income with a smaller variation from trend than would otherwise have appeared’.(Copeland, 1968) 2.2 Motivations for Earning Management: Why earning management comes into being? How can earning management come into being? In this part motivations of the appearance of creative accounting will be worked over. To Show Growth Trends: Generally companies prefer reporting steady trends of growth in profit rather than showing volatile profit with series of dramatic rises and falls. Making unnecessarily high provisions for liabilities and against asset values in good years is achieved so that the provisions can be reduced thereby improving reported profits in bad years. Directors Bonuses: In most cases, bonuses of the management of the company are based on profits, so the higher the profit the higher the bonus or, if a certain level of profit is achieved only then the bonus is payable. Directors and employees have an incentive to use earning management practices in an effort to maximize the bonuses received when such bonus schemes are tied to reported earnings. Manipulating Share Price: Creative accounting may help maintain or boost share price, both by reducing apparent levels of borrowing, making the company appear subjected to less risk, and by creating the appearance of a good profit trend. By doing so the company is able to raise capital from new share issues, offer their own shares in takeover bids and, resist takeover by other companies. Financial Problems:    The business needs additional financing; that is, it requires a loan or aspires one at a favorable rate. Normally, less risk perceived by the lender leads to lower interest rate charged. High reported earnings, high assets, low liabilities and high shareholder equity amounts accompanied by high earnings, convey the impression of improved credit quality as well as, high debt rating to a lender, or bond investor. As a result, creative accounting practices used to improve reported financial measures can lead to lower corporate borrowing costs. Insider Trading: If directors engage in insider dealing in the shares of company , they can then use earning management to delay the release of information for the market enhancing opportunities to benefit from inside knowledge. 3. Abuses of Earning Management and International Accounting Standards: In most cases where earning management is done, accounting policy choice and application simply fall within the range of flexibility inherent in international accounting standards, and GAAP. Whilst it can be argued that the manner in which the accounting policies is employed are largely a function of management judgment , in most cases this judgment results in the biasing of reported financial results and position in one direction or another. It presses the envelope of what is permitted under IAS and GAAP, although it remains within boundaries, and it is not fraudulent financial reporting. At some point, a line is crossed and accounting practices being employed move beyond boundaries of IAS and GAAP. Financial statements that result are not considered to provide a fair presentation of a subject company’s financial results and position once the line is crossed, and adjustments become necessary. Here are some common abuses and the particular international accounting standard. 3.1 Revenue Recognition (IAS 18): Faced with the slow growth, a company may overstate operating revenues by recognizing them too early .For example if item issued to distributers on a ‘’sale or return’’ basis are recorded as sales (even though they may be returned) this will inflate sales and profits. Since the sales have not yet been paid for, this will also increase the receivable figure in balance sheet. The increased receivable figures (longer debt collection period) is one way that analysts may be able to spot this kind of manipulation. The receivable figure tends to increase over time until the manipulation is discovered. Other examples include holding the books open and continuing to record shipments that clearly belong in subsequent periods and recording sales without the shipment of goods.If reported profit is significantly higher than the operating cash flow for the period, this may be another indicator that profits are being overstated. Sybase’s shares dropped an additional 20% when the company reported improper practices at the Japanese subsidiary, which Sybase said included booking revenue for purported sales that were accompanied by side letters allowing customers to return software later without penalty. The accounting standards dealing with this (principally IAS 18) has prescribed the criteria to decide when revenue should be recognized: In   case of goods,   that ownership has genuinely been transferred; that the economic benefits and risks of ownership lie with the buyer. The revenue that seller gains must be measurable. The costs of supplying the goods or services can be measured. It is probable that the revenue will be received. The completion stage of partially completed contract of services can be determined. According to IAS 18, the notes to the accounts should explain the revenue recognition policy. Although new rules and regulations imposed by IASB and other accounting bodies have improved the situation, revenues remain one of the most easily manipulated numbers in the accounts. 3.2 Unusual Assets ( IAS 16/38 ) Capitalizing expenditure involves posting transactions to the fixed assets in the Balance Sheet rather than the expenditure section in the Profit Loss or by amortizing capitalized amounts over extended periods. If the true and fair view would be to post it to the expenses then to post it to fixed assets (i.e. to capitalize it) could be classed as earning management  .Result of this would be that both the profits and asset values will be inflated. In the case of WorldCom, a large us telecommunication business, it was alleged that operating profits had been overstated by treating certain operating expenses, such as basic network maintenance, as capital expenditure during 2001 and 2002.To correct this overstatement ,net profit had to be reduced by $ 3.8 billion. Under IAS 16,costs such as servicing should be treated as an expense and should be recognized in the income statement. Subsequent expenditure should be capitalized only if it results in an enhancement of economic benefit beyond those previously recognized. A common charge seen at the time of the combination of technology firms is a charge for purchased in-process research and development. As the name suggests, purchased in process RD is an unfinished RD effort that is acquired from another firm. It might be an unfinished clinical study on the efficacy of a new drug or an unfinished prototype of a new electronics product. According to IAS 38, if the acquired RD has an alternative future use beyond a current research and development project, the expended amount should be capitalized. Capitalization also would be appropriate for purchased in process software development, a form of RD, if the software project has reached technological feasibility. 3.2 Profit Smoothing ( IAS 37 ) Income smoothing refers more specifically to the preference of reporting steadily rising profits. A form of earnings management designed to remove peaks and valleys from a normal earnings series, including steps to reduce and â€Å"store† profits during good years for use during slower years. For example, deliberately not disclosing a contingent liability, or significant going concern problems, in the notes to the financial statements means that the disclosures required (under IAS 37 and IAS 1 respectively) have intentionally not been made. From the preceding examples, it can be seen readily why earnings management is also known as income or profit smoothing. It is because the practice of earnings management often is designed to produce a smoother earnings stream, one that suggests a lower level of earnings uncertainty and risk. Earnings at General Electric Co. (GE) have grown steadily for decades. It is tough to expect such a smooth and growing earnings stream. Certainly the diverse nature of the company’s product and service mix provides a diversification effect that yields a more stable earnings stream. Beyond its product and service diversification, however, the company has in the past demonstrated a willingness to take steps that appear to manage its earnings to a smoother series. Analysts, noted that GE is â€Å"certainly a relatively aggressive practitioner of earnings management.† Sometimes   in a bad year a company may decide to write-down assets in a wholesale fashion. Earnings expectations have not been met. The implicit view is that there will be no additional penalties for making the year even worse. By writing down assets now, taking a â€Å"big bath,† as it is called- the balance sheet can be cleaned up and made particularly conservative. As such, there will be fewer expenses to serve as a drag on earnings in future years. 3.3 Change in accounting Policy (IAS 8): Another way of earning management is through a firm’s selection of the accounting policies it employs in the preparation of its financial statements or in the manner in which those accounting policies are applied. The companies involved are simply using available flexibility in accounting principles. It does not mean that the applicable financial reporting framework has not been followed. It may be that the manipulation of published figures is the result of selecting an accounting policy which is allowed under the financial reporting framework, but which does not reflect economic reality. For example, changing the estimated life of a non-current asset is allowed under financial reporting standards, but if it is done purely to manipulate the depreciation charge (and therefore earnings), then it becomes an example of earnings management. IASB in international accounting standard 8 has prescribed the criteria for selecting and changing accounting policies together with the disclosure and accounting treatment of changes in a reporting entity’s accounting policies, accounting estimates and corrections of errors. An enterprise may voluntarily change the accounting policy only if believes that the change will improve the presentation of the financial statements. An enterprise discloses any change in accounting policy that has a material effect in the current period or is reasonably expected to have a material effect in later periods. It should also disclose, to the extent ascertainable, the amount by which any item in the financial statements is affected by a change that has a material effect in the current period. Where the enterprise is unable to ascertain the amount with reasonable efforts, the fact should be disclosed. Entities must adopt consistent accounting policies for similar transactions unless an IFRS/IAS requires a more specific policy to be adopted. Entities are only allowed to change an accounting policy if it is required by an IFRS or IAS; or, it results in financial statements providing more reliable and relevant information about the effects of transactions on the entity’s financial position, performance or cash flows. 3.5 Off Balance Sheet Financing (IAS 1): â€Å"Off balance sheet financing† is when debt financing is not shown on the face of the balance sheet. This allows a company to borrow without calculations being affected of measures of indebtedness such as gearing.   Motives for this may be to mislead investors and remain within the terms of debt covenants. It may also sometimes be a side effect of the method for raising capital chosen therefore, it is probably best to be suspicious of the motives for raising debt in a manner that is not visible to investors. As standards have caught up with loopholes that allowed off balance sheet financing. The scope for off balance sheet financing has reduced over the years which in the past have included leasing and borrowing through special purpose vehicles. Conclusion and Recommendations: It is a difficult task for the regulators to cope with earning management. They need to update the rules to control earning management on one hand, allow flexibility and promote the culture of voluntary disclosure on the other hand. The danger of over regulation is that companies will assume it is the regulators’ responsibilities to ensure transparency rather than their own. By a mixture of regulations aimed at special abuses and more fundamental accounting and auditing standards that require the application of the spirit of the law rather than merely the letter, regulators have been successful in eradicating many of these practice. It is to be stated that the impact of creative and fraudulent accounting can be reduced by streamlining the accounting and auditing system and more effective corporate governance. Earning management can be reduced by: 1. Introduction of forensic accounting for white collar fraud detection and fraud prevention; 2. Minimizing the alternative choices of accounting treatment in accounting standards; 3. Enhancing the quality of corporate governance; 4. Amending Companies Act; 5. Enforcing strong regulation, and 6. Increasing the effectiveness of audit. References:

Wednesday, November 6, 2019

The Perfect Blog Post Simpler Is Better - CoSchedule Blog

The Perfect Blog Post Simpler Is Better Blog I have designed my fair share of blog themes from top to bottom, and while I have allowed myself to experiment some, I usually find that there is almost a formula for success. This doesnt mean that there are a bunch of hard and fast rules. It just means that successful blogs usually look a certain way for a reason. In art school, I was taught that I needed to learn the rules of art before I was allowed to break them. The same goes for many things in life.  Once you understand the rules, it will up to you to implement them, and break them, as you see fit. Here are a few of the rules for blog design that I have adopted over the years. Know the rules well, so you can break them effectively.  Ã¢â‚¬â€¢ Dalai Lama XIVLess Is Really More Often, we equate working on our blog with installing a new widget on our sidebar. Trust me, your sidebar doesnt need another widget. If fact, it probably needs less. What you really need is a blog that works with your goals, and converts on your call-to-action. Sounds simple, but how do we get there? Our blog design must serve our content well. Your layout should make your content easy to read and experience. 100% of our blog design needs to be about the  content that it is serving. A great blog design focuses on a single call to action. What do you want the reader to do when they come to your blog? You could pick seven different things. Pick one. With that, I would like to introduce the perfect blog post. Download a PDF copy of this diagram to use as you blog. The Content The content area of your blog should be the largest and most prominent. Your content is why your readers are here, and it should be: Easy To Read Use large, easy-to-read fonts with extra padding around the post and a fair amount of white space. Giving your content some breathing room will go a long way in making the post more readable. Contain Inline Call-To-Actions I like to include at least a few inline call-to-actions in each post. Prompting the reader to tweet a quote or a callout is easier than getting them to share a post at the end. To do this, we made our own custom plugin which we later  started giving away. Minimize Meta Data I usually try to keep meta-data to a minimum. When designing a blog, the author, category, and date information is up for debate. You will need to consider carefully your need for them. Keep it to the bare minimum. Keep Sharing Buttons To A Minimum I have personally come to believe that sharing buttons should be simple, minimal, and usually at the bottom of the post. After all, the post is about your content, not share buttons. Many blogs believe that more sharing buttons will equal more sharing, but that is rarely the case. The Sidebar The sidebar of your blog is becoming less and less important every day. You should evaluate it carefully, and it might be the first place where you start breaking some of the rules. Placement. Whether you place your sidebar on the left or right doesnt matter, though the right side is a bit more traditional for a blog. Generally speaking, putting things where the user expects them to be is a good thing. No Content. Less is more, especially when it comes to the sidebar. Medium has popularized the no-sidebar blog post, and it works. In general, go for as little as you can stand to have in the sidebar. Rethink The Standbys. I used to believe that a list of categories and recent blog posts belonged on every sidebar. Once I dug into my analytics data, I discovered that these items were rarely used. They may not be so important, after all. Search? Maybe. Usually, I end up including a search box somewhere on my blog, but only because I so often use it myself. This element may or may not be important for you. Dont Buy Ads On Your Own Blog. You may be tempted to fill your sidebar with a link to every important part of your site. Dont. I never take out ads on my own blog, and you shouldnt either. The Call to Action One of the reasons that I find all of this so important is that with social sharing and search engines, our blog is often  the first thing that our readers or future customers will see. In essence, your blog is your homepage. It  is not only important to make a good first impression, but it is also important to make sure that you are not asking too much of them on their first visit. I often think about a website visitor in terms of a dating relationship. If youve just met someone for the first time, you dont ask them to marry you. You have to get to know them first. The same goes for blog visitors. What is the most reasonable thing that we can ask of them? Are you trying to get them to the altar when you need to  get to know them better?

Sunday, November 3, 2019

Geologic Time, oceans Assignment Example | Topics and Well Written Essays - 1000 words

Geologic Time, oceans - Assignment Example The softer rocks are greatly eroded than the harder strata (Timmons & Karlstrom, 2012). The softer strata are mainly made up of soft sedimentary rocks while the harder are made up of harder and older sedimentary rocks, which are mainly deposited at the bottom strata. This leads to the formation of the gorge (canyon) and explains its appearance. The upper strata are new and weaker; hence, they eroded massively and widely. The cross-sectional view of the canyon, therefore, appears as v-shaped. Moreover, the strata are eroded in irregular manner, depicting that some strata are harder than others are. Since they were once deposited at different geologic timescales and of different composition (toughness), they are subjected to different degrees of erosion. Each strata of the Grand Canyon was deposited at different geological time scales by the very processes that result to the formation of sedimentary rocks. The geological interpretation of the Grand Canyon occurred through a time scale involving may years ago. The horizontal formation at the bottom, which is the Tapeats Sandstone, was deposited in the region at about 550 million years ago. 250 million years ago, the preceding strata, the Kaibab Limestone, which forms the rim, was deposited (Timmons & Karlstrom, 2012). The whole strata stretch over 250 miles. In eastern Arizona, they are one mile lower in elevation. The uplift of the canyon occurred 70 million years ago. It took hundreds of years for the sediments to cement into a hard rock the sediments were unconsolidated and soft when the layers thinned and bent. The plastic deformation of Grand Canyon strata interestingly indicates the reality behind global flood of Noah. River Colorado starts from north central Colorado. It ends at a California’s gulf. The waters of the river come from the melting snow from the top of Rocky Mountains. It passes through seven states in the US; it also passes through Mexico. The main tributaries of River Colorado include San,

Friday, November 1, 2019

Battle of Shiloh and General A.S. Johnston Research Paper

Battle of Shiloh and General A.S. Johnston - Research Paper Example In order to provide a brief background to the reader, A. S. Johnston was already a decorated war veteran prior to the outbreak of the Civil War. As such, Johnston had already served in the Army of Texas, the Army of the United States prior to becoming a general in the Army of the CSA (Confederate States of America). Johnston had a range of talents and gifts that proved to assist him greatly in taking over his position as general within the Army of the Confederate States of America. ... rtage, lack of capital, and extreme numerical and industrial disadvantages that served to tip the war in favor of the Union was the struggle progressed.2 Regardless of the talent and courage exhibited by a single man, the problems that were extant within the confederacy could not and should not be under-appreciated nor minimized by the actions that a particular individual might have affected. Said one Southern newspaper regarding the loss of Johnston, â€Å"He is said but a few days before the battle in which he fell, to have expressed the determination to discharge his duties and responsibilities to his country according to the best convictions of his mind, and a resolution to redeem his losses at no distant day. According to official report, he fell in the thickets of the battle†.3 Although the South knew that Johnston’s defeats likely changed the course of the war in the West, a strong level of admiration for his daring and tenacity is evoked even in his death. The f irst item that should be considered with relation to Johnston’s effectiveness and overall ability to make a noticeable change on the war was the rather impossible position that he was placed at the outset of the war. With comparison to eastern generals that were tasked with protection vital strongholds and population centers within the South, Johnston was charged with what can only be considered as a nearly impossible task. Although this is a bold statement, one should consider that the resources and manpower that were devoted to Johnston in the western theater of the Civil War were unbelievably small for the amount of territory and key points he was responsible for securing from a numerically superior Northern force. It should be noted that although a talented and brilliant tactician, Johnston made a