Free Essays on Musics Important Influence

try not to impact me or any other individual in any case everyone in school would go around shooting individuals and taking medications. Rappers are accused continually for violations. In 1988, rapper Ice-T was under a lot of pressure from the media in view of a melody he composed called, Cop Killa. When that tune was discharged a few police killers said they did it on account of Ice-T's tune. Be that as it may, is it Ice-T's issue front these wrongdoings, or is it the shortcoming of the individual perpetrating these violations against the police (Foster 2). Encourage asks an inte... Free Essays on Music's Important Influence Free Essays on Music's Important Influence Music has been around for a huge number of years. Music bids to everybody. When was the last time you have heard somebody state, I despise all music.? Recently however music has been censured for ruining youngster's psyches. Rap is being accused for all the violations and murders in urban areas all over America and substantial metal is being accused for giving teenagers just dim pictures and contemplations in their brains. In spite of the fact that the media furthermore, open condemn rap and exciting music and reprimand the music for impacting youngsters contrarily, they really give numerous adolescents an outlet from their life issues. Guardians love to accuse performers like Snoop Dogg and Dr. Dre to groups like KoRn and Limp Bizkit for their kid's issues. Music is a reason for terrible child rearing. One should take a gander at the family foundation of the individual carrying out the wrongdoings (Foster 3). Most crooks come from broken families, which would clarify why an individual would go to wrongdoing throughout everyday life. Another explanation an individual would go to wrongdoing is being explicitly manhandled as a small kid. This would cause a individual to go somewhat insane. At the point when somebody hears a few verses from Eminem, they don't go out and do what he says. Verses from Eminem and other comparable verses are for amusement as it were. In the event that individuals did whatever they heard, at that point everyone would be underhanded and debased I hear far more terrible words and expressions during school than on a rap collection, and the words don't impact me or any other individual in any case everyone in school would go around shooting individuals and taking medications. Rappers are accused continually for wrongdoings. In 1988, rapper Ice-T was under significant pressure from the media in view of a tune he composed called, Cop Killa. When that melody was discharged a few police killers said they did it as a result of Ice-T's melody. Be that as it may, is it Ice-T's deficiency front these wrongdoings, or is it the flaw of the individual carrying out these violations against the police (Foster 2). Encourage asks an inte...

Nhs Acceptance Essay Essays - National Health Service, NHS Scotland

Nhs Acceptance Essay The norms for entrance into the National Honor Society are grant, administration, character, and administration. Through this paper I will endeavor to demonstrate that I have these characteristics, and also, that I am equipped for entrance into an association as renowned as the National Honor Society. In the course of recent years as a researcher, I accept that I have shown these attributes. That I have the insightful capacity required to be a NHS part is shown essentially by the way that I was selected for entrance into the NHS in any case, however since I get the feeling that more than this is required, I will bring up that I have reliably made the respect roll each quarter during my years in both High-and Middle-school. Additionally, my inclusion in the school's ?Jets TEAMS? (Trial of Engineering Aptitude, Mathematics, and Science) group during my Junior year works as a pointer of my grant. Planes TEAMS is an exceptional, yearly rivalry in which schools send 8 of their most grounded understudies to go up against different schools in an across the country challenge. During my Junior year I was lucky enough to be chosen as one of the eight understudies (just 3 of whom were Juniors) who might go to the opposition, and through our group's endeavors, we had the option to come in first in the territory of Connecticut, procuring acknowledgment for ourselves, however for the town of Granby also. Through my contribution in Jets TEAMS and my strong scholastic record, I feel that I have shown the grant required for entrance into the National Honor Society. It is hard to limit things down to a solitary circumstance wherein I have exhibited initiative characteristics to the degree that is required for entrance into the NHS, however for the reasons for this paper (and the purpose of quickness), I will concentrate on my past inclusion in the ?People to People: Student Ambassador Program.? Individuals to People is a broadly perceived association which sends gatherings of American understudies to outside nations where they can find out about another culture by encountering it firsthand. Their agenda additionally focuses on the improvement of administration abilities and the significance of collaboration. Through my association in this program, beside learning a ton about a remote culture (I headed out to Australia for 3 weeks), I likewise took in a lot about the duties and commitments that accompany being a pioneer. Not long after the beginning of the excursion, I was assigned to be one of three ?Student Delegation Leaders.? As a designation head it was my business to help sort out gathering exercises and gatherings, just as to discover and help settle any contentions between singular appointment individuals. Through my time spent as an assignment head, I took in a great deal about the trade off, decency, and obligation that are required on the off chance that one is be a ?decent? pioneer of others. I regularly ended up yielding my own leisure time and individual wants to support the gathering. This, I accept, is the most significant piece of being a pioneer, the capacity to forfeit a portion of the things you need for the general addition of the individuals that you are driving. I have likewise taken in a great deal about the job a pioneer must play in gathering/group elements through my contribution in the Granby Tennis Team. I won't expand on this point, be that as it may, as this passage is as of now getting tremendous in scope. Administration is the nature of NHS individuals which I have the hardest time finding a model for. I have never been associated with network administration in the ?customary? sense. I have, be that as it may, went about as website admin of a genuinely well known site of my own creation previously, and numerous equals can be drawn among this and network administration. The site that I had (during my Junior year) was entitled ?Definitive MP3,? what's more, it contained general just as top to bottom specialized data on Digital Audio (MP3), related programming programs which guests could download, and a segment where individuals could discover specialized help for the product programs. I myself would be online for a few hours every day to by and by answer and address explicit

Free Essays on A Discussion Of “The Three-Stranded Allegory Of Moby-Dick”

In 1971, an article seemed entitled â€Å"The Three-Stranded Allegory of Moby-Dick was distributed by Allen Austin. The article has as its motivation to acquaint the peruser with the distinction of character among Ahab and Ishmael in Moby-Dick. Herman Melville utilizes the fundamental characters of Moby-Dick to start the utilization of imagery. Ahab accepts that his material items have otherworldly direction. This conviction makes him accept his chase will be fruitful. The possibility of his chase depends on this supposition. Ahab’s supernaturalism makes the peruser quickly handle the distinction in Ishmael. â€Å"Ahab pushes this thought of ‘intelligent malignity’ to the point of frenzy, tolerating wholeheartedly the conviction of the visionaries that the outward world is an image of profound reality.† Ishmael trusts Ahab’s franticness is brought about by enlightenment. Ishmael comes to identify with Ahab’s see bud doesn't partake in his convictions. â€Å"Ishmael, regardless of a sentiment of personality with Ahab, is persuaded that man can expect just demise from an impassive universe.† Ishmael likewise trusts Ahab will be a disappointment in his chase for Moby Dick. Ahab trusts Ishmael to be very nearly frenzy. â€Å"Although he feels undermined by an intelligence that is burden, he feels compromised by a misfortune that is madness.† â€Å"The qualification among misfortune and franticness matches the differentiation among Ahab’s and Ishmael’s perspectives toward Moby Dick.† â€Å"It speaks to the dread of death-showed in the polar bear, the white shark, the White Squall, the marble paleness of the part of death, and the colorless hose on which Death rides.† The White Squall comes to represent to Ishmael the ruinous standard toward the start of presence. The world can not be content with life’s dissatisfactions, however makes a fantasy that hauls out its rebuff. â€Å"If as Ishmael says, criticalness sneaks on all things, it is the importance of sothingness, of ... Free Essays on A Discussion Of â€Å"The Three-Stranded Allegory Of Moby-Dick† Free Essays on A Discussion Of â€Å"The Three-Stranded Allegory Of Moby-Dick† In 1971, an article seemed entitled â€Å"The Three-Stranded Allegory of Moby-Dick was distributed by Allen Austin. The article has as its motivation to acquaint the peruser with the distinction of character among Ahab and Ishmael in Moby-Dick. Herman Melville utilizes the fundamental characters of Moby-Dick to start the utilization of imagery. Ahab accepts that his material items have profound direction. This conviction makes him accept his chase will be effective. The possibility of his chase depends on this presumption. Ahab’s supernaturalism makes the peruser promptly handle the distinction in Ishmael. â€Å"Ahab pushes this thought of ‘intelligent malignity’ to the point of frenzy, tolerating wholeheartedly the conviction of the visionaries that the outward world is an image of profound reality.† Ishmael trusts Ahab’s franticness is brought about by enlightenment. Ishmael comes to identify with Ahab’s see bud doesn't partake in his convictions. â€Å"Ishmael, regardless of a sentiment of character with Ahab, is persuaded that man can expect just passing from an impassive universe.† Ishmael likewise trusts Ahab will be a disappointment in his chase for Moby Dick. Ahab trusts Ishmael to be very nearly frenzy. â€Å"Although he feels undermined by a shrewdness that is misfortune, he feels compromised by a burden that is madness.† â€Å"The qualification among hardship and frenzy matches the differentiation among Ahab’s and Ishmael’s mentalities toward Moby Dick.† â€Å"It speaks to the dread of death-showed in the polar bear, the white shark, the White Squall, the marble paleness of the part of death, and the gray hose on which Death rides.† The White Squall comes to represent to Ishmael the damaging guideline toward the start of presence. The world can not be content with life’s dissatisfactions, yet makes a fantasy that hauls out its shock. â€Å"If as Ishmael says, essentialness sneaks on all things, it is the noteworthiness of sothingness, of ...

The Tried and True Method for Memoir Essay Samples in Step by Step Detail

The Tried and True Method for Memoir Essay Samples in Step by Step Detail What Does Memoir Essay Samples Mean? If you would like to tell a circumstance once you felt fear or anxiety, there's a fine place to place a flashback to create readers understand you better then, do it also. Another angle to take to formulate suggestions for your memoir is to take into consideration the manner in which you define yourself. Significantly, find the perfect slant to spell out your story and the body paragraphs will surely flow. Offer your story to somebody else to read. Indian adult females voices are silenced for ages as a result of assorted grounds. For instance, perhaps you now understand that you could fill an entire book about your parents their personalities and the family stories you need your children to remember. An idea can signify a number of things to a number of people and result in many stories. Don't neglect to include negative experiences and positive ones. If you ow n a look at memoir examples, you will come to realize that the best writers don't use any unnecessary words or phrases to share their thoughts. If you're interested in sharing your own personal experiences through writing, think about learning more on the subject of the memoir essay. The same is relevant for top essay writers. Even if students take a specific course memoir essay outline since they are really interested in the topic, this still doesn't signify they enjoy every facet of it. In between each chapter is a brief essay in the current tense, regarding the past. If your task is to make a memoir essay, then you could possibly be surprised, because this kind of essay doesn't have any standard structure. You may be amazed at the way the words start to flow into your memoir essay. In the procedure for writing a memoir essay, you shouldn't fret about precision when you're doing the very first draft. Where to Find Memoir Essay Samples This writing company makes sure their papers are all the fantastic quality and all the customers are pleased. You may use the sample for a foundation for your own creation. Take into consideration how your text might help people solve their problems. Ask this individual to create suggestions and provide an overall evaluation of the text. You might have this type of assignment for a course or maybe you're simply interested in writing about something from your past and would love to find out more about what's a memoir in additi on to how to do one accurately. But this is a basic point that eventually brings listeners to the most important idea of her address. If you're interested in writing for publication, attempt to think of why your story would be interesting to readers and what type of readers you're interested in reaching. Since you may see, it isn't essential for the author to be a professional in the field you consider, but it's always great to demonstrate he or she indeed has a say. The Nuiances of Memoir Essay Samples Last, you can observe these memoir samples to understand how to write one yourself. Take into consideration the milestones in your life you've crossed. I wasn't courageous in any way. They've been socially and culturally. Key Pieces of Memoir Essay Samples Therefore, after looking through these examples of memoirs, you have a fairly good idea of the way to compose your own papers within this genre. Memoirs generally have a story structure. Thoughts might acquire garbled, and you might not express what you need to say correctly. Tomorrow, select another topic and do something similar. You can also locate a lot of resources and ideas about how to compose a memoir for absolutely any educational level. Someone who writes a memoir is a memoirist or just a student that has been assigned this endeavor. Since you may see, it isn't so challenging to compose a memoir if you observe our steps. Perhaps memoir is the most popular as a form in today's day, however. Getting able to compose a good personal memoir is a valuable skill that will be very challenging. If you would like to read about other forms of assignments, read Overnight Essay blog. While writing a travel memoir, it will help to keep a humble tone, to be in a position to make fun of yourself. Your very first draft may look as a page from your diary. Your writing should ensure it is feasible to clearly find the setting, characters and their interactions. A t times, great stories come from a normal event. Have a very clear concept on what you mean to write about. Based on your audience, you may want to use various styles of writing and expression. The Debate Over Memoir Essay Samples Discuss what you do to live the life you need and how other men and women have influenced your viewpoint. For any reason, folks can't get enough. You will wind up in that dark, dirty place and nobody can guarantee that you'll ever go out of it as a completely free man. You're father is having a whole lot of issues on the job.

Training Needs of Barangay Officials - 1541 Words

Training Needs of Barangay Officials In Public Fiscal Administration A Special Research Presented to the Faculty of Graduate School Open University Polytechnic University of the Philippines In Partial Fulfillment Of the Requirements for the Degree Master in Public Administration By Anthony C. Mercado 14 February 2010 CHAPTER 1 THE PROBLEM AND ITS BACKGROUND Introduction The Republic Act 7160 or commonly known as the Local Government Code of 1991 had enacted the transfer of power and authority from the national government to local units. As the territorial and political subdivisions of the state. One of the powers devolved to the local government unit is the power to create its own sources of†¦show more content†¦It will cover the study to determine the training needs of each barangay officials in public fiscal administration to boost development and strengthen fiscal position of their Barangay unit. Particularly, the research shall address the following specific problems: 1. What are the past and current experiences of the Barangay Officials in terms of the following: a. Budgeting b. Local Taxation/Revenue Generation and Expenditures c. Accounting d. Auditing 2. What do they need so that they could develop expertise in the above areas of fiscal administration? 3. What training did they have attended in the past? 4. What trainings are available in the government institution and agencies made to offer to every officials and personnel? Hypothesis Dispersal of financial responsibility or fiscal decentralization is a core component of decentralization. If local governments and private organizations are to carry out decentralized functions effectively, they must have an adequate level of revenues – either raised locally or transferred from the central government– as well as the authority to make decisions about expenditures. Fiscal decentralization can take many forms, including. ââ€" ª Self-financing or cost recovery through user charges, ââ€" ª Co-financing or co-production arrangements through which the users participate in providing services and infrastructure through monetary or laborShow MoreRelatedCase Study1523 Words   |  7 PagesBatangas State University NATIONAL SERVICE TRAINING PROGRAM CIVIC WELFARE TRAINING SERVICE Batangas City Beautification, Cleanliness, and Vegetable Garden March 2012 ACKNOWLEDGEMENT We thank Dr. Evangeline B. Gardiano, for her patience in teaching and guiding us to make this project a success. We wish to thank Hon. Guilbert B. Alea, the Barangay Chairman, and all the barangay officials of Barangay Alangilan, who provided us the location to execute this project Above all, we thankRead MoreEffectiveness the Implementation of Peace and Order Ordinance at Barangayn7685 Words   |  31 Pages13 Masagca, J. T., Masagca, M. T. Chunxiang, M. (2009). Enhancing Governance of the Barangay: Reflections of Academics, JOAAG, Vol. 4. No.2 Enhancing Governance of the Barangay: Reflections of Academics  Ã‚   Jimmy T. Masagca 1  Ã‚   Manrico T. Masagca 2 M. Chunxiang 3 Abstract This paper presents the insights of selected academics on local governance of the Barangay, the basic political unit (BPU) in the Philippines. Participants were pre†selected and their representations were determined using the ethnographicRead MoreImportance of Peace and Order Law in the Development of the Country4337 Words   |  18 Pagesgreat extent, Local Government Code of 1991 has laid out the things that a barangay is authorized to implement in the exercise of its mandate to promote the welfare of its inhabitants. All government exist the social and economic services needed by the people such as benefits, free education, livelihood program, and most importantly, is their security and the protecting of their individual and community rights. The barangay being the basic units of the local government plays an important role in theRead MoreBarangay2567 Words   |  11 PagesChapter 1 Introduction A Barangay also known as barrio in its former name is the smallest local government unit in the Philippines and is the native Filipino term for a village or district. Municipalities and cities are composed of barangays. The word barangay is sometimes abbreviated as Brgy or Bgy. Historically, a barangay is a relatively small community of around 50 to 100 families. Most villages have only thirty to one hundred houses and the population varies from one hundred to five hundredRead MoreEffectiveness of Peace and Order7643 Words   |  31 PagesCHAPTER I INTRODUCTION Barangay as defined in the Local Government Code of 1991 is â€Å"the basic political plans, programs, projects, and activities in the community, and as a forum wherein collective views of the people may be expressed, crystallized and considered, and where disputes may be amicably settled†. To a great extent, Local Government Code of 1991 has laid out the things that a barangay is authorized to implement in the exercise of its mandate to promote the welfare of its inhabitants.Read MoreNarrative Report Cwts1889 Words   |  8 Pagescertify that all the activities and expectations required by the NSTP-CWTS program conducted at Sitio Pulong Hubo, Barangay Halayhayin Pililla, Rizal was undertaken by Ana Katrina D. Bellido., Diploma in Computer Secretarial students of University of Rizal System Pililla, Rizal. Issued this day of March 2013 at Halayhayin Pililla, Rizal Barangay Hall. Barangay Captain ACKNOWLEDGEMENT We would like to acknowledge the person who used to be our guide and believer of what weRead MoreLocal Fiscal Autonomy of Barangays Under the 1991 Local Government Code: a Case Study on Its Effects in the Governance of Selected Barangays in the Municipality of Atimonan14553 Words   |  59 PagesLOCAL  FISCAL  AUTONOMY  OF  BARANGAYS  UNDER  THE  1991  LOCAL   GOVERNMENT  CODE:   A  CASE  STUDY  ON  ITS  EFFECTS  IN  THE  GOVERNANCE  OF  SELECTED   BARANGAYS  IN  THE  MUNICIPALITY  OF  ATIMONAN                        An  Undergraduate  Thesis   Presented  to  the  Faculty  of  Arts  and  Sciences   Manuel  S.  Enverga  University  Foundation   Lucena  City                        In  Partial  Fulfillment   of  the  Requirements  for  the  Degree   Bachelor  of  Science  in  Public  Administration                        by      JOHN  FRANCIS  LOSLOSO  LUZANO                     March  2008  Read MoreEffectiveness of Peace and Order Programs in a Barangay11307 Words   |  46 PagesFebruary 1, 2012 Greetings by Peace, The Undersign is currently making a study on â€Å"The Effectiveness of Peace and Order Programs of Barangay 121, District 1, of Manila to the Safety and Protection of its Residents† As requirements for the subject of Criminology 6 (Statistical Research) With this regard may we request you to answer the following data listed below. Rest assured for the confidentiality of your response. Thanks and God Bless Respectfully Yours, Lapada,Read MoreSocio-Demographic Profile and Problems Encountered by the Heads of Lupong Tagapamayapa in the Municipality of Bayambang6072 Words   |  25 PagesPROBLEM Background of the Study The barangay is the basic unit of government in the Philippines. Unknown to many, it is where much of actual governance takes place, and where the government and the citizens meet face to face. More than a hundred roles have been assigned to barangays by the Local Government Code of 1991 and various special laws ranging from the delivery of basic services to women and children protection under RA 9262. It is no wonder that barangays are able to perform all of these obligationsRead MoreBarangay 33 Information System15157 Words   |  61 Pagesfocused their development plans across sectors in the community to maximize the use of resources. Thus, the need for detailed small-area statistics also rises as data input for situational analysis, planning and project identification to meet the need of families requiring priority action and attention. Several attempts had already been done to generate information at the local level to address the need for sectoral development since the Local Government Code was implemented way back in 1991. Due to budgetary

Analysis Of The Poem Frost At Midnight By Samuel...

During The Romantic Period, nature was predominately used for symbolism in literature and writers, such as Samuel Taylor Coleridge, are influential in capturing nature in their works. Coleridge, like many other romantics, worships nature and believes nature is an educator to children, an experience of which he himself was deprived. Furthermore, Coleridge’s pieces of literature, especially his poem â€Å"Frost in Midnight,† illustrate how the natural world was viewed during the Romantic Era and connect its beauty to the power of teaching children. While the poem laments on the missed opportunities of the author’s sheltered, city-bound childhood, the poem mainly focuses on the experiences and exposures to the natural world he desires for his son, Hartley (Greenblatt 1698). In the last two stanzas of â€Å"Frost at Midnight,† Coleridge abides by the themes of early English Romanticism in arguing the importance of allowing nature to act as the most influential educator for his child. Coleridge’s desire for his child to attain a relationship with nature stems from his own childhood experiences. As a child, Coleridge â€Å"was reared / In the great city, pent ‘mid cloisters dim, / And saw nought lovely but the sky and stars† (51-53). This quotation demonstrates that, by growing up in the city, he was only able to observe nature from afar and was kept from interacting with the smells, sights, sounds, and noises of the natural world. Coleridge became accustomed to a life of darkness andShow MoreRelatedFrost At Midnight By Samuel Taylor Coleridge953 Words   |  4 PagesEnglish 100 Assignment 1 Professor: Dr. C Riegel Student Name: Nduka Eluemelem ID: 200359936 Semester: Fall 2017 October 17, 2017. Frost At Midnight In this poem â€Å"Frost at Midnight†, Samuel Taylor Coleridge; the speaker is in a lonely place around his home at midnight contemplating on his experiences back at school in London. This just portrayed the message of the early romanticism. The objects around him used metaphor for the work of the mindRead MoreClose Critical Analysis of Coleridges Frost at Midnight1716 Words   |  7 PagesFrost at Midnight is generally regarded as the greatest of Samuel Taylor Coleridges Conversation Poems and is said to have influenced Wordsworths pivotal work, Lines Composed a Few Miles Above Tintern Abbey. It is therefore apposite to analyse Frost at Midnight with a view to revealing how the key concerns of Romanticism were communicated through the poem. The Romantic period in English literature ran from around 1785, following the death of the eminent neo-classical writer Samuel JohnsonRead More Close critical analysis of Coleridges Frost at Midnight Essay1685 Words   |  7 Pages Frost at Midnight is generally regarded as the greatest of Samuel Taylor Coleridges Conversation Poems and is said to have influenced Wordsworths pivotal work, Lines Composed a Few Miles Above Tintern Abbey. It is therefore apposite to analyse Frost at Midnight with a view to revealing how the key concerns of Romanticism were communicated through the poem. The Romantic period in English literature ran from around 1785, following the death of the eminent neo-classical writer Samuel JohnsonRead More Coleridges Romantic Imagination Essay2896 Words   |  12 Pagesthe concept of the romantic imagination in Samuel Taylor Coleridges poetry can be perceived. This difference in perception is a result of the readers personal interpretation of the subject matter, which varies from person to person. Therefore, the focus of this analytical discussion will be based upon my own personal rendition of Coleridges romantic imagination. This personal interpretation of the romantic imagination will be revealed through an analysis of Coleridges state of mind as he interactsRead More Critical Analysis of William Wordsworth and Samuel Taylor Coleridge2513 Words   |  11 PagesCritical Analysis of William Wordsworth and Samuel Taylor Coleridge William Wordsworth and Samuel Taylor Coleridge spearheaded a philosophical writing movement in England in the late 18th and early 19th century. Although Wordsworth and S.T. Coleridge are often considered the fathers of the English Romantic movement, their collective theologies and philosophies were often criticized but rarely taken serious by the pair of writers due to their illustrious prestige as poets. The combined effortRead MoreThe Concept of the Individual in Literature of the Romantic Period1762 Words   |  8 Pagesrationalization of nature and neglect of the individual upheld by the Enlightenment Movement. In order to demonstrate this, a close analysis of some poetic works by Samuel Taylor Coleridge, William Wordsworth and William Blake will be examined. The Romantic period placed great importance on creativity, imagination and the value of the self, Wordsworth and Coleridge were particularly influential in Britain with regards to the burgeoning of the movement. The movement of romanticism and its concernRead MoreLiterary Analysis Of Samuel Taylor Coleridge3984 Words   |  16 PagesDan Paulos Mr. Kaplan English IV 10 November 2014 Literary Analysis of Samuel Taylor Coleridge Samuel Taylor Coleridge was an influential British philosopher, critic, and writer of the early eighteenth century. He was a prominent member of a literary group known as the â€Å"Lake Poets,† which included renowned writers like William Wordsworth and Robert Southey. His writings and philosophy greatly contributed to the formation and construction of modern thought. He possessed an extensive, creative imaginationRead MoreKubla Khan a Supernatural Poem8401 Words   |  34 Pagesdiscusses the question of the transforming creative self and the aesthetics of becoming in Samuel Taylor Coleridge s Kubla Khan and Dejection: An Ode , by reassessing certain strands of Romantic visionary criticism and Deconstruction, which are two major critical positions in the reading and interpreting of Romantic poetry. The poetics of becoming and the creative process place the self in Coleridge s aesthetic and spiritual idealism in what I have called a constructive deferral, since none

Commercial Law System

Question: Mark, Peter and Mary were out on a Saturday night celebrating the successful formation of a new business venture. They went to a special restaurant up in the hills, Hilltop Point, to mark this occasion. After a great night of eating and drinking, they decided to continue their party at Watchout Point, a scenic hilltop spot with a spectacular view of the city. On their way, they stopped at a bottle shop to buy 2 bottles of premium French champagne.When they reached Watchout Point, they parked the car at the car park which was located at the top of the cliff. There was a 2 meter fence to prevent people from going beyond that point as it was not far away from the cliff edge. There were no warning signs but the cliff was very visible. Anyone can very clearly see the cliffs. In fact, the cliff was part of this beautiful scenery which attracted visitors.At first, the trio sat in the car and chatted and drank champagne. As the night progressed Peter, who had too much to drink, got out of th e car and dared theothers to climb over the fence and walk to the edge of the cliff. While the otherswere reluctant, Peter climbed over the fence and walked to the edge of the cliff.He lost his balance and fell off the cliff and broke his leg. Peter wishes to sue theWillow Council who is responsible for Watchout Point.What must Peter do to establish a breach of duty by Willow Council? Is Peter likely to succeed in establishing such a breach? Give reasons for your answer. Answer: Issue: the issue in the present case is if Willow Council is liable for Johns injuries after felling from the cliff as he crossed over the fence that the council has installed. Therefore, Willow Councils liability under the tort of negligence needs to be decided as well as the question if the Council has failed to take reasonable steps which could have prevented people from falling off the edge. Another issue that needs to be decided is if Willow Council owes a duty of care towards John. There is another issue in the present case which is associated with the liability of the manufacturer of champagne bottle. The bottle of champagne had a different type of cap and while opening it, Mark was hit by the cock stopper. Rule: In order to decide the issue of liability of Willow Council, it needs to be seen if the Council has a duty of care towards John. In the same way, it also needs to be seen if the duty of care has been violated by the Council and the injuries suffered by John can be attributed to such breach of duty and the injuries suffered by John by the reasonable foreseeable consequence of Council's action or inaction. Generally, in such cases, compensation can be claimed by using the doctrine of duty of care. In this regard, the doctrine of duty of care provides that a party can be considered as liable under the law of negligence towards the other party. The neighborhood principle has also been provided by the court in Donoghue v Stevenson (1932) where Lord Atkins mentioned that a party should take reasonable care in order to avoid the acts or omissions that may cause injury to the neighbour of the party. The court sees in these cases if there is reasonable proximity between the claimant and defendant. Similarly, the court also asked to see if the damage caused by the act or omission was reasonably foreseeable by the defendant. It is also considered by the court if under similar circumstances, the risk of damage could have been foreseen by any reasonable person. Another requirement is to see that if it would be reasonable on part of the defendant to impose their duty of care. The concept of duty of care has been elaborated in Blyth v Birmingham Waterworks Co. (1856), where the court identified that the negligence of the defendant needs to be decided with the help of the standard of reasonable person. Thus, a party cannot be said to be negligent if the party has taken all the reasonable precautions and at the same time, the conduct of the party is according to the standard of any other reasonable person under similar circumstances (Sappideen, 2009). In the same way, the test for deciding the presence of duty of care was mentioned in Caparo Industries plc. v Dickman (1990). According to this test, it is considered it the injury or the loss of the claimant is the reasonably foreseeable result of the conduct of the defendant. But at the same time, the courts also have to look for the presence of a relationship of sufficient proximity or in other words, neighborhood, between the parties. Similarly, the courts have to see if under the circumstances of the case, it will be reasonable to impose liability on such party. The law states in such cases that usually, the duty of care is not present if steps have been taken to minimize or prevent the harm that may be caused to the other party. But if a person has created a dangerous situation, even blamelessly, the duty of care provides that care should be taken to avoid injury or loss to others. For example, a person has left his or her car on the road with the headlights off. Therefore, the duty of care provides that even if the road was well lit, such person has a duty towards other drivers on the road. Therefore, if another car collides with the stationary car, such person can be held jointly liable. On the other hand, under some circumstances, a person can be considered as liable for pure omissions also (Wyong Shire Council V. Shirt, 1980). Therefore, when a previous relationship is present, a body can be held liable. Similarly, a statute may also impose such a relationship among the parties. So far as the second issue is concerned, the Court has stated in Donoghue v Stevenson that the tort of negligence is a separate tort in itself. According to the law, civil action can be taken by the plaintiff in case of a loss or injury that has been suffered due to the negligence of the respondent. Before Donoghue v Stevenson (1932), in order to establish negligence, it was necessary for the plaintiff to establish a contractual agreement between the parties which included the sale of goods or services. But the drink was not purchased by the plaintiff in this case and therefore a contractual relationship could not be established. But in its judgment, the court stated that the manufacturer of the drink can be considered as liable. Therefore, the law provides that a duty of care is present on part of the manufacturers of products towards the consumers who ultimately consumed the product (Keenan, 2007). According to the neighbor principle divided by Lord Atkins, a neighbor can be consid ered as a person who is directly affected by the actions of the other party. Therefore, the court stated that the other party is required to take care and avoid the actions that can be reasonably foreseen by such party to injure the neighbor. Application: By applying the above stated legal principles to the present case, it can be said that Mark, Peter and Mary have consumed two bottles of champagne when they were celebrating the completion of their education. After consuming the champagne, Peter climbed the fence and went towards the edge. At this point, he lost his balance and as a result fell from there. Due to the fall, he broke his leg. As a result, he wants to sue the Council has he believes that the council has been negligent as it had failed to take reasonable precautions so that the people can be prevented from falling off from the cliff. Therefore, Peter claims that the Council has breached its duty of care towards Peter. On the other hand, Willow Council had created a fence in order to stop the visitors from going towards the edge of the cliff due to the danger that they may fall from the edge. But it needs to be noted in this case that although cliff was visible, no warning signs have been installed on that pl ace. Another point another point that needs to be mentioned is that when Peter fell from the cliff, he was drunk. In the present case, Willow Council was aware of the fact that due to the scenic beauty of the place, a large number of people came there. These people faced the risk of falling off in case they went near the edge. Regarding the issue of liability of the manufacture of champagne bottle, it needs to be seen if the manufacturers had reasonably discharged its duty to warn the ultimate consumers by informing that the cap of the bottle was of a special type and therefore, a person may receive injury if the water was not opened properly. However, in this case, the manufacturer of the champagne bottle has not provided any warning on the bottle due to which, Mark suffered an injury when he was trying to open the bottle and the cock stopper hit his nose. Conclusion On the basis of the above-mentioned discussion, it can be said that Willow Council can be held liable for the injuries suffered by Peter. The Council did not take all the reasonable precautions in this case as it was reasonably foreseeable for the council that a large number of people visited that place and any person may fall off the cliff. So far as the second issue concerning the liability of the champagne bottle manufacturer is concerned, the manufacturers can also be held liable as the duty of care has been breached in this case. As no warning has been provided by the manufacturer on the bottle in order to on the consumers that the cap of the bottle is of special type and the consumers may suffer an injury if they do not handle the cock stopper properly. Therefore in this case, Mark can succeed in case he decides to sue the wine company.

Creatine Essays - Bodybuilding Supplements, Dietary Supplements

Creatine Having finally resolved to work out at the gym, you sweat and toil for weeks on end only to look in the mirror and see little to show for it. It's the paradox of the New Year's resolution exerciser. Seeing physical results can help exercisers stay true to their fitness programs, yet for many it takes months to achieve noticeable muscle changes. Creatine Monohydrate has become the most popular supplement in the world among individuals interested in body-building and fitness. As you probably know creatine (usually in the form of creatine monohydrate) is a supplement taken to enhance anaerobic performance. Creatine Monohydrate is a white, odorless crystalline powder, clear and colorless in solution. With its popularity, you may find creatine at any health or sport product retailer. It sells for roughly $35 a bottle, and is distributed by many manufacturers. Creatine serves as an energy reserve in muscle cells. Muscular contraction is powered by the breakdown of ATP (adenosine triphosphate) to ADP (adenosinediphosphate). When all the ATP is broken down, creatine phosphate in the muscle donates a phosphate group to ADP, and further energy reactions can occur. Creatine monohydrate is a precursor to creatine phosphate. By supplementing with CM, CP levels in muscle apparently are maximized, and more muscular work can occur, since there are greater energy reserves to use. Approximately 95% of the body's creatine supply is found in the skeletal muscles. The remaining 5% are scattered throughout the rest of the body, with the highest concentrations in the heart, brain and testes. A skeletal muscle itself does not produce creatine, but utilizes the creatine originating in the liver and kidneys. The human body gets most of the creatine it needs from food or dietary supplements. Creatine is easily absorbed from the intestinal tract into the bloodstream. Rich dietary sources of creatine include red muscle meats (beef) as well as fish. Creatine, however, is sensitive to heat and cooking, and the full amounts available in these food sources may be reduced during normal preparation. When dietary consumption is inadequate to meet the body's needs, a limited supply can be synthesized from the amino acids arginine, glycine and methionine. This creatine production occurs in the liver, pancreas and kidneys. The bottom line is that your ability to regenerate ATP depends on your supply of creatine. More creatine, more ATP remade, and more ability to train your muscles to their maximum potential. It's that simple. This greater ATP synthesis also keeps your body from relying on another energy system called glycolysis, which has lactic acid as a byproduct. This lactic acid creates the burning sensation you feel during intense exercise. If the amount of acid becomes too great, muscle movement stops. But if you keep on using ATP because of all the creatine you have, you can minimize the amount of lactic acid produced and actually exercise longer and harder. This helps you gain strength, power and muscle size; and you won't get fatigued as easily. Creatine has also been thought to enhance your body's ability to make proteins, although there is yet no definite proof of this. Creatine, though, is believed to help absorb intracellular water in muscle cells by bloating the muscle with creatine rich fluid. This allows for greater leverage and requires the muscle to move less and lift more weight. While this may seem kind of trivial, some researchers today think that one of the stimulating factors of steroid use is water retention. Anabolic steroids may actually work in part because of cellular fluid retention in the muscles. The swelling action and the related stretching of the cells may in and of itself cause a reaction which stimulates the muscle cells to grow. So in some respects creatine might be as good as steroids. Whether you're an accomplished athlete or you've just started an exercise program, you need to know about creatine. Many supplements touted over the years as muscle builders have come and gone, but creatine is here to stay. Creatine has many benefits, but also has its shortcomings. You must be well-informed before using this nutrient. Nausea, upset stomach, dizziness or weakness, loose stools or diarrhea are the most common side effects, and generally occur with dosages greater than 5 g a day. Muscle cramping is also commonly reported. Sprains and strains can occur when individuals overenthusiastically and rapidly increase their workout regimen before their tendons and ligaments are adapted to the increase in muscle size. Long-term consequences of daily creatine ingestion, especially in high dosages, are currently unknown. There is a strong possibility that excess

Pre-Bid Joint Venture Agreement Essay Example

Pre Pre-Bid Joint Venture Agreement Essay Pre-Bid Joint Venture Agreement Essay PRE-BIDDING JOINT VENTURE AGREEMENTbetweenCompany AandCompany Bin respect ofCONSTRUCTION PROJECTTHE PRE-BIDDING JOINT VENTURE AGREEMENTThis Pre Bidding Joint Venture Agreement (â€Å"The Agreement†) entered into as of this _________ day of ________________, 20___ (being the actual date on which the Agreement will be signed) by and between: (A) Company A with their office at ___________ (hereinafter called â€Å"Party A†) of the one part(B) Company B with their office at _________________ (together with its successors and assignees hereinafter called â€Å"Party B†), of the other part Both parties shall be jointly referred to as the â€Å"Parties†.WITNESSETH:Whereas the parties hereto desire to submit a joint bid to _____________(hereinafter referred to as the Owner), for the construction of ________________(herein called the Work).WHEREAS, the parties each hereby certify and represent to each other their ability to provide their respective share of bonding capacity, finances, personnel, equipment and supervision to complete the work in the event they are the successful bidder and to sustain and pay for any losses that may be incurred;NOW THEREFORE, it is hereby agreed between the parties hereto as follows:1. They will jointly prepare a bid to be submitted to the Owner for a contract for the Work.2. The bid shall be submitted in the names of the undersigned as joint venturers and should a contract for said Work be obtained as a result of such bid, such contract shall be taken in the names of the undersigned, as joint venturers, or in such other name as may be agreed upon by the undersigned with the consent and approval of the Owner.3. Each and every obligation created by any such bid or contract shall be the joint and several obligation of the undersigned.4. The interest of the undersigned in any such contract, if obtained, and in the Work shall be

Thomas Kuhn The Structure of Scientific Revolutions Essay

Thomas Kuhn The Structure of Scientific Revolutions - Essay Example irst stage, â€Å"pre-paradigm science,† details that individuals seeking to comprehend an observed phenomenon do not share universal stock of background theory. In this stage, individuals start from ground zero and endeavor to construct a science from scratch. The lack of a paradigm to organize the data makes all facts to appear as uniformly relevant (Kuhn, 1996). At this stage, individuals lack a tradition that can be passed from one individual to the other for subsequent development and investigation. At some point, some of the inquirers establish an account of the registered phenomenon that bears adequate substance and explanatory power to draw the attention of a host of community of individuals, who will then propel the inquiry along the suggested lines. A paradigm comprises four critical features, which include a body of theory inclusive of laws, background metaphysical assumptions, values and exemplars. The attainment of a paradigm converts pre-paradigm science into normal science. Normal science predominantly comprises puzzle solving whereby the main task details expanding knowledge of facts identified as significant by the paradigm. Investigators, in this case, do not advance bold, fresh theories but employ the accepted theoretical frameworks in fresh and novel sorts of cases. This phase also incorporates enhancing the similarity between the facts and the paradigm’s forecasts, as well as additional development and articulation of the paradigm (Kuhn, 1996). Scientists undertaking normal science do not necessarily work to counter or depose a paradigm, or even seek out to verify whether a paradigm is accurate. The scientists presume that the paradigm is factual, and continue based on that assumption. Working within a paradigm demands that the scientists embrace the core elements of the paradigm as a dogma. The scientist’s main task in this stage encompasses working out the particulars of the paradigm devoid of calling into question the fundamental

Accounting Research Paper Example | Topics and Well Written Essays - 750 words - 1

Accounting - Research Paper Example Computer systems have translated all the hand-written statements into systems that can present financial reports from individual transactions. Popular accounting systems are now also available in tailor made form for various companies and industries. This permits organizations to build individual reports easily and quickly manage decision-making. Another change effected by IT on accounting has been the improvement of functionality in accounting departments via increasing accounting information timeliness (Gelinas et al 58). Through improvement of financial information timeliness, accountants are able to prepare for operation and report analysis that can give the management an accurate vision of the current operations. It has also improved the number of financial statements, for example, market share reports, departmental profit and loss, and cash flow statements. Finally, it has allowed accountants to process large financial information data and faster processing of this data (Gelinas et al 58). This has lessened the amount of time required to close each accounting period. Shortening the time helps the organizations in cost control, which, in turn, increases the overall efficiency of the company. Cloud computing and mobile devices are going to be the most important components of Information Technology in the coming decade (Office of Technology Assessment 270). Mobile devices such as ultra-books, tablets, and cell phones, as well as cloud computing, will aid in the further integration of technology into all aspects of accounting on a regular basis. This is referred to as pervasive computing (Office of Technology Assessment 270). With this pervasive computing, accountants will utilize mobile devices in order to access applications that are cloud based, data and communications. The connectivity will aid accountants to work more efficiently and exchange information more

Divine Justice In King Lear Essay Example for Free

Divine Justice In King Lear Essay King Lear inspires many philosophical questions; chief among them is the existence of divine justice. This concept was particularly important during the Elizabethan era, because religion played such a significant role in everyday life. Religious leaders directed people to expect that they would have to answer to a higher authority, expressing some hope that good would triumph and be rewarded over evil. But throughout King Lear, good does not triumph without honorable characters suffering terrible loss. In fact, at the plays conclusion, many of the good characters lie dead on the stageLear, Gloucester, and Cordelia. In addition, the audience hears that Kent will soon die, and the Fool has earlier disappeared, presumably to die. Of course, the evil characters are also dead, but their punishment is to be expected according to the laws of divine justice. But how then does the audience account for the punishment and, finally, the death of the good characters in King Lear? Lear makes several poor choices, most importantly in misjudging the sincerity of his daughters words; but when he flees out into the open heath during a storm, his madness seems a painful and excessive punishment to witness. Parallel to Lears punishment is that which Gloucester suffers. The plucking of Gloucesters eyes can be perceived as another instance in which divine justice is lacking. Gloucester has made several errors in judgment, as has Lear; but the brutal nature of Gloucesters blindingthe plucking out of his eyes and the crushing of them under Cornwalls bootsis surely in excess of any errors he might have made. Both Lear and Gloucester endure terrible physical and mental suffering as punishment for their misjudgment, but before dying, both men are reunited with the child each earlier rejected. This resolution of the child-parent conflict, which earlier tore apart both families, may be seen as an element of divine justice, although it offers little gratification for the audience. Throughout King Lear, the audience has witnessed Edmunds growing success as a reward for his evil machinations. But when Edgar and Edmund meet in Act V, the duel between these two brothers is very different from the traditional match for sport. Christian tradition recalls several biblical battles  between good and evil, as divine justice is an important component of trial by combat. The duel between Edgar and Edmund is really a conflict that replays this ongoing battle between good and evil, with Edgars defeat of Edmund obviously signaling the triumph of righteousness over corruption. Edgars victory, as well as his succession of Lear, as king of Britain, points to an intervention of divine justice. And yet, when Lear enters with Cordelias body, any immediate ideas about divine justice vanish. The deaths of Cornwall, Edmund, Regan, and Goneril have lulled the audience into a belief that the gods would restore order to this chaotic world. But Cordelias death creates new questions about the role of divine justice; a just god could not account for the death of this faithful and loving daughter. In spite of the seemingly senseless death of this young woman, Shakespeare never intended for his audience to escape the painful questions that Cordelias death creates. Instead, the audience is expected to struggle with the question of why such tragedies occur. The deaths of Gloucester and Lear are acceptable. Both have made serious errors in judgment, and although both came to recognize their complicity in the destruction that they caused, the natural resolution of this change was an acceptance of their future, whatever it held. But Cordelia is young and blameless. She is completely good and pure. At the plays conclusion, the stage is littered with bodies, some deserving of death and some the innocent victims of evil. Cornwall has been destroyed by his own honest servant; Edmund is killed by the brother he sought to usurp; both Goneril and Regan are dead, one murdered and the other a suicide; the obedient steward, Oswald, is dead, a victim of his own compulsion to obey. In the end, no easy answer surfaces to the question of divine justice, except that perhaps man must live as if divine justice exists, even if its only a product of rich and wishful imaginations.

The Old Soldiers Home Essay examples -- Military

The Old Soldiers’ Home â€Å"They freely risked life and limb to protect the nation, and it seems but simple justice for the nation to care for them when unable to care for themselves† (Guide Publishing 1) was a shared opinion of many by the end of the Civil War. After these men have put their life on the line for the nation, any train of thought opposite of this would be absurd. Injury from the war is expected, but unfortunately, some of the blows these vets received were too harsh to bounce back from. Over 100,000 men from the Union Army would not be able to return to civilian employment, due to injuries or disabilities received in the line of duty. The United States would not let these war vets and their hard work and dedication go unnoticed, unrewarded, or unappreciated and action was taken as soon as possible. To care for these disabled veterans, â€Å"on March 3, 1865, President Abraham Lincoln signed into law an act of congress establishing the National Home for Disabled Volunteer Soldiersà ¢â‚¬  (Burns 1). With the signing of this act of congress, the idea of Soldiers’ homes had officially been mapped out and put into full effect. The Old Soldiers’ Home, now known as The VA Medical Center, was established to ensure that war vets were taken care of, out of respect for their loyalty to the nation. It was inevitable that there were veterans all over the United States who indeed needed government assistance, which is why more than one branch of the Soldiers’ Homes was established, making sure that as many of these war vets were taken care of as possible. The Central Branch, which is located in Dayton, OH, the Eastern Branch near Augusta, Maine, the North-Western Branch near Milwaukee, and the Southern Branch near Fortress Monroe, Virgin... ..., happy, and giving them another chance to live is the truest and most noteworthy accomplishment for the founders of the Old Soldiers’ Home. The Old Soldiers’ Home was established to ensure that war vets were taken care of, out of respect for their loyalty and its goal was reached. Thanks to this home in Dayton, OH and others, no soldier will go unnoticed. Works Cited Burns, Carolyn. Soldiers’ Home of Dayton, Ohio. Web. 16 Aug. 2009 http://www.carolynjburns.com/soldiers United States Department of Affairs. Dayton VA Medical Center, Ohio. Web. 2 Apr. 2012. http://www.dayton.va.gov The Guide Publishing Company. Guide to the National Soldiers’ Home for Visitors and Citizens: With Sketches of Dayton. Dayton, OH: The Guide Publishing Company, 1891. Print. Earnshaw, William. History of the National Home for Disabled Soldiers. 1875. Print.

International Classification of Accounting Systems

Classification of Accounting Systems Critically evaluate to what extent past research into classification of accounting systems has become irrelevant because of international harmonization efforts. Let us remind that IASC was replaced in 2001 by IASB (International Accounting Standards Board). We are going to start this paper with the different classification researches, taking for example Hofstede and Gray’s studies. Then we will draw the main differences between GAAP (Generally Accepted Accounting Principles) and IFRS (International Financial Reporting Standards). We will also speak about the Americanocentrism problem. To finally dealing with the differences and harmonization. *Two Main Example*s* of Past Studies*: *Hofstede’s* societal dimensions and Gray’s accounting values Different Classification Researches The first one is the deductive or judgmental method. Environmental factors are identified and they are linked to national accounting practices. Then, international groupings and development patterns are proposed. The second one is the inductive or empirical approach where individual practices are analyzed; the grouping or development patterns are identified, and where the explanations are based on economic, social, political and cultural factors proposed. In the deductive approach, Mueller developed four approaches to accounting development. Macroeconomic pattern: where business accounting is tied to national economic policies (Sweden, France, Germany) Microeconomic pattern: where accounting is a branch of business economics (Holand) Independent discipline pattern: where accounting is a service function derived from business practices (US, UK) and where accounting is considered to be capable of developing its own conceptual framework from business practice. Uniform Accounting pattern: where accounting is an efficient mean of control and administration. It takes into account that culture and historical roots are very important. Hofstede define four societal dimensions: individualism versus collectivism, large versus small power distance, uncertainty avoidance: degree to which a firm is ok with ambiguity, masculinity: preference for achievement, assertiveness, material success. Now let us focus on Gray who has developed the following pairs of contrasting accounting values: Professionalism VS Statutory Control: there is a preference for individual judgment, self regulation. Uniformity VS flexibility: there is a preference for enforcement of uniform practices. Conservatism VS Optimism: there is a preference for cautious approach. Secrecy VS Transparency: there is a preference for confidentiality. There are a lot of international pressures like the growing international interdependencies and the harmonization of the regulatory framework. But also the new opportunities, joint ventures and alliances. *GAAP/*IFRS Let us start by an analysis of the GAAP (Generally Accepted Accounting Principles). Financial accounting relies on certain standards of the GAAP. Principles of GAAP derive from tradition. There are seven main principles: regularity or consistency, sincerity, permanence of methods, non compensation, prudence, continuity, and periodicity. In any report of financial statements (audit, compilation, or review), the auditor must indicate to the reader whether or not the information contained within the statements complies with GAAP. The convergence of accounting standards, that the majority of the industrialized countries support is advantageous for the companies in the Stock Exchange: they should not have to produce several financial statements and thus save important sums of money. The financial risk is reduced. The investors, for their part, can better compare and examine the financial data of companies wherever they are established. Their decision making is thus improved. This international harmonization is a process making it possible to arrive to a basic bringing together various accounting standards One big advantage can be seen when we face a merger or an acquisition. Decisions are much easier to take. However, the experience of convergence IASB/FASB shows that many years are necessary to ensure the convergence of two reference frames however based on the same Anglo-Saxon culture of the businesses. This is due primarily to an existence of an opposition between an approach by the rules in the case of FASB and an approach by the principles which follows IASB. IASB is at the center of the convergence movement. The IFRS are described like founded on principles, which means that they leave a big freedom of action to the companies about the evaluation of the accounting data. The US GAAP are described like founded on rules and they aim to regulate all the possible aspects of the presentation of the accounts. These standards thus require very detailed information on behalf of the companies. In the case of convergence between IASB and FASB, the harmonization of the IFRS and US GAAP is currently working and common solutions have already been found. That do not prevent from the divergence of several points of view, among the principal aspects to be solved one we think about the financial instruments and the presentation of the performances. Some of the differences between US GAAP and IFRS are embodied in the standards themselves. They are intentional deviations from US requirements. Americanocentrism Some countries adopted some international standards coming to replace their national standards or to supplement them. Some stock exchange places, first of all the London one, admitted companies of which accountancy is in conformity with standards IAS and more than 200 great groups (majority domiciled in Canada, in France and Switzerland) produced a second set of accounts established according to these standards. SEC even conceded at certain foreign companies the right to observe certain rules IAS as the standard relating to the table of financing (IAS 7), to currencies (IAS 21), companies (IAS 22) and inflation effects (IAS 29). Within the European Union, some harmonization efforts about accounting methods were undertaken. Those however knew the same fate than others and must still produce tangible effects. Moreover, European countries have adopted the principle of mutual recognition of the standards. In spite of the creation of an ad hoc work group in 1990, the accounting harmonization is not a priority anymore, no proposal nor declaration has been made since. It is use consider American standards as the reference. That does not imply their superiority that just reflects economic and political reality. Unless standards IAS are not accepted by the SEC, the companies which follow them do not meet the conditions to be allowed on the American stock exchange places. To be allowed, a German group like Daimler-Benz must satisfy the regulations and specifications of the Stock Exchange where its shares will be exchanged and to match the regulations imposed by the SEC, slightly amended for the foreign transmitters. SEC requires in particular that foreign companies present either their accounts in conformity with the US GAAP or a table showing together the US GAAP rules and the accounts drawn according to the accounts chart of their own country (Germany in the case of Daimler-Benz). Few companies choose the first method; nevertheless, even the second method is expensive. If the American Stock Exchange remains one of the more world significant markets, standards IAS non in conformity with the American rules will become obsolete. But if the SEC persists in its exclusive attitude, the domination of the American Stock Exchanges could be compromised. Can we solve the problem? Is harmonization the answer? Then harmonization in accounting standards shall serve many of the following benefits: Decrease in the costs of data collection Increase in the comparison of the information, Development in the capital markets, Facilitation in the fund movements Provision of competition advantage in favor of the firms Decrease in the audit costs and increase in the efficiency of the audit For multinationals, the advantages of harmonization are much more important. The impacts are cultural and social, on the employment and consumption pattern for example which are significantly influenced. The SEC made understand that any international reference moving away from philosophy and specificity of the American standards would not be acceptable. It profits from the support of Financial Accounting Standards Board (FASB), insofar as generalized acceptance of standards IAS could compromise the credibility of standards FASB. *Why do the differences persist? And w*hat is *mainly *stopping* the harmonization*? Let us take another example. In Japan, Keiretsu is a group of companies undertaken with cross participations which maintain very close relations of customer-suppliers type. Similar systems exist in Korea. The relations between these companies are not comparable with those which bind a holding and its subsidiary companies; this system is running in United Kingdom and the United States. Moreover, no economic argument could be brought to justify the regulation of the accounting standards. Why the practices differ o clearly from one country to another? We can for sure think about culture, tradition and history. Then, external environment, legal systems (Common law & Codified Roman law), taxation, the level of inflation, accidents and external influences (such as the framing of law in response to economic or politic events for example) are the main causes of international differences. Also, liabilities, consolidation, segment reporting and foreign currency translation can be big issues in international accounting. However, the economists privilege the explanations relating to factors such as the legal system and the legislation on the property rights, even if, in the final analysis, these factors themselves form part of each culture intrinsically. Conclusion While convergence and harmonization are admirable goals with a lot of benefits, that may not easily or quickly achieved. The success will not depend only on the ability of the FASB and IASB to work together, but also on the willingness of national regulators to cooperate and to avoid issuing local interpretation of IFRS. In April 2005, SEC published the road map. This is an article by then Chief Accountant discussed the possible elimination of the US GAAP reconciliation for foreign private issuers that use IFRS. This Road map laid out a series of milestones which if achieved would result in the elimination of the US GAAP reconciliation by 2009, so quite soon. It is often noted that the process of IASC standards are influenced by Anglo-American approach, which partly explains the reserve of certain countries to adopt the international accounting standards. The difference between Anglo-American philosophies and European ones can be explained by the importance attached to two essential characteristics of accountancy: reliability and relevance. To conclude, despite the existence of many convergence points, this research show several major differences between two countries supposed to follow relatively similar rules. This thus tends to catch our attention on the difficulty of international harmonization. This study seems to illustrate perfectly (unfortunately? difficulties of the international accounting harmonization. It could be interesting to carry out a reflection on other ways of making accountancies comparable in order to avoid a fundamental opposition. However, new laws gave (or will give) to companies of several countries, including France and Germany; the possibility of presenting their group accounts according to the international standards, in particular those of the IASC and USGAAP, rather than the national rules. Almost all th e companies having a world activity do it already, or will probably do it soon. BIBLIOGRAPHY †Evolution of research on international accounting harmonization : a historical and insitutional perspective â€Å", Socio-Economic Review, October 2007 Bosco T. , Corporate Accounting Information Systems Cook D. Connor L. , UK/US GAAP Comparison Wolk H. , Dodd J. , Accounting Theory, 7th edition Elliott B. and Elliott Jamie, Financial Accounting and Reporting, 8th edition Ernst & Whinney, L’Impact de la septieme directive: la consolidation des comptes en Europe, ETP, 1985 Heem G. t Aonzo P. (2003),  « La normalisation comptable internationale: ses acteurs, sa legitimite,ses enjeux  », Revue d’Economie Financiere IASC, International Accounting Standards Explained, Wiley, 2000 Ortiz E. (2005),  « GAAP choice by European companies  », European Business Review POWER Michael, La Societe de l’audit, La Decouverte, 2005 Price Waterhouse Coopers ; â€Å"IFRS 2005 divergences France /IFRS† ; Editions Francis Lefebvre Street D. L. and Gr ay S. J. et Brayant S. M. 1999),  « Acceptance and observance of International Accounting Standards  », The International Journal of Accounting â€Å"Trends in research on international accounting harmonization â€Å", The International Journal of Accounting, September 2007 Weetman P. E. , Jones A. E. , Adams C. A. and Gray S. J,  « Profit measurement and UK accounting standards: a case of increasing disharmony in relation to US GAAP and IAS’s â€Å". Websites: www. wikipedia. fr www. lesechos. fr www. focusifrs. com www. fasb. gov www. investopedia. com www. ey. com www. authorstream. com

The Origins of Classic Nursery Rhymes Lullabies