Saturday, December 28, 2019

Genocide in Rwanda Essay - 1123 Words

Genocide War is not a necessary evil humans must endure. Although, war is not necessary, humans go to war to try to gain power, fortune, and to spread their particular group’s religions and beliefs. By definition civilization is an advanced state of intellectual, cultural, and material development in human society, marked by progress in the arts and sciences, the extensive use of record-keeping, including writing, and the appearance of complex political and social institutions. The chaos of war is reflected in the semantic history of the word war. War can be traced back to the Indo-European root *wers-, â€Å"to confuse, mix up.† In the Germanic family of the Indo-European languages, this root gave rise to several words having to do with†¦show more content†¦They also had begun organized slaughter, starting in the capital Kigali. They had killed nearly one million Rwandans in 100 days time. The first people to be killed were those most likely to resist the plan of genocide. Those people included the Prime Minister, the Prisdent of the constitutional court, priests, leaders of the Liberal Pary, etc. Also, those who did not immediately join the comapaign, like the governor of the south, were removed from their political positions and some politicians were killed. As the killing intensified, the international community deserted Rwanda. The US closed their eyes to the problems going on in Rwanda and Burundi because it did not affect them. Western nations landed troops in Rwanda or Burundi in the first week to evacuate their citizens, did so, and left. The UN mission (UNAMIR), created in October 1993 to keep the peace and assist the governmental transition in Rwanda, sought to intervene between the killers and civilians. It also tried to mediate between the RPF and the Rwandan army after the RPF struck from Rwanda to protect Tutsi and rescue their battalion encamped in Kigali as part of the Accord. On April 21, 1994, the United Nations Security Council, at the behest of the United States—which had no troops in Rwanda—Belgium, and others, voted to withdraw all but a remnant of UNAMIR. The Security Council tookShow MoreRelatedRwanda Genocide892 Words   |  4 Pages November 12, 2013 MAHG 5028 Religion and Genocide: Rittner Conversation Starter #12 Rwandan Genocide The Angels Have Left Us by Hugh McCullum, discusses the African tragedy that took place in Rwanda, which resulted in the murder of over one million victims. The Rwanda genocide was between two groups, the Hutu and the Tutsi. Hutu were considered to be the natives and indigenous to the land, where Tutsi were considered to be the non-native settlers who were non indigenous. ThroughRead MoreThe Genocide Of Rwanda Genocide2044 Words   |  9 Pages It is estimated and recorded that, the 1994 Rwanda genocide, resulted to over 800,000 to a million deaths of the Tutsis that where brutally eliminated and murdered. This figure includes men, women and children who constitute three-quarter of the entire Tutsi population and 20% of Rwanda population at large. Rwanda Genocide generated a lot of criticism especially the role of France, the lip service attitude that resulted to the late intervention of the international community after the endRead MoreThe Genocide in Rwanda 1001 Words   |  5 PagesPaul Kagame, the President of Rwanda, once quoted that, â€Å"When we are unified, working together, no challenge is insurmountable† (Arnlaugsdottir). His quote holds meaning and truth as within the past twenty years, Rwanda has worked miraculously to rebuild and reunite the country that was left disheveled by social conflict and genocide. There are many factors that have contributed to the reconstruction of Rwanda, including international assistance, gacaca courts and International Criminal TribunalRead MoreThe Rwanda Genocide808 Words   |  3 PagesApril 7, 1994 marked the beginning of one hundred days of massacre that left over 800,000 thousand dead and Rwanda divided by a scare that to this day they are trying to heal. The source of this internal struggle can be traced back to the segregation and favoritism established by Belgium when they received Rwanda after the signing of the Treaty of Versailles in 1918. At the time the Rwandan population was 14% Tuts i, 1%Twa, and 85% Hutus; the Belgian’s showed preferential treatment to the Tutsi, whoRead MoreThe Genocide Of The Rwanda Essay2065 Words   |  9 Pages In 1994, Rwanda was a situation of hatred and revenge tailored by European influence that mixed together to form the recipe for Genocide. Classical control of third world nations and exploitation by the west is nothing new. In Africa, the direction of the government is often manipulated by countries that have had historical control over them. The Genocide of Rwanda was a transfer of position that placed the Hutu people in a seat of power over the former rulers, which were the Tutsis elite. ThisRead MoreThe Genocide Of Rwanda s Genocide1624 Words   |  7 PagesThe Genocide in Rwanda INTRODUCTION Genocides happen when ethnic divisions become apparent. Many times, these ethnic divisions were due to colonization from people of different race. These cases are especially true in Africa when Europeans colonized their territory, with clear racial divisions between them (Gavin). These genocides go on because of nations acting on ignorance and refusing to help out the nations in turmoil, allowing the genocides to continue, without wasting their own resources.Read MoreThe Rwanda Genocide Essay1113 Words   |  5 Pagesthe characteristics of the Rwanda Genocide and the Jewish Holocaust. The Rwanda Genocide targeted the Tutsis because of their ethnicity, while the Holocaust targeted the Jews because of their ethnicity and religion. To really understand the Rwandan Genocide and the Final Solution, one must understand the background of the two exterminated peoples. The Tutsis are an ethnic group that resides in the African Great Lakes region. During the Europeans settlements in Rwanda, the colonists need an identifierRead MoreThe Holocaust And The Rwanda Genocide1629 Words   |  7 PagesThe mind of a survivor of genocide can be various, violent, confused, or blank, it can scar the mind indefinitely or not. Not only are the conductors of the kill-spree are scary, but even the victims can be just as terrifying. Two examples of genocide are the Holocaust and the Rwanda Genocide, both of which gives off long ranges of psychological effects on the mind of those who survive. Survivors struggle through the tragic events with the hope they would soon find and be with their loved ones. SoRead MoreChristianity and Genocide in Rwanda800 Words   |  4 Pages Christianity and Genocide in Rwanda by Timothy Longman discusse s the roles of the churches in Rwanda and how their influence might have been able to alter the outcome of the genocide. He discusses the rise of Juvenal Habyarimana in politics with his Catholic background, church and state relations, and obedience to political authority. His slogan â€Å"Peace, Unity, and Development† were his political plans for Rwanda. On April 6, 1994, president Juvenal Habyarimana’s plane was shot down marking the beginningRead MoreHistory Of Rwanda And The Genocide1579 Words   |  7 PagesHISTORY OF RWANDA AND THE GENOCIDE It is believed that the Hutu and the Tutsi were originally one community who shared some value culture and even religion until the colonialist announced their arrival. Rwanda has experienced a disturbing and prolonged cycle of violent conflict since 1959. The conflict which has been characteristically political and socio-economic in nature has played out mainly on the basis of ethnicity and regionalism. It was first German and Belgium colonialism that created

Friday, December 20, 2019

The Comprehensive Addiction And Recovery Act Essay

In March, the Senate vow 94-1 to elapse the Comprehensive Addiction and Recovery Act. The bill enable the barrister usual to contribute admit to rank, topical governments and no-emolument nest for playbill to encourage direction physic supervise, refute treat for fit, and distend prohibition, breeding and justice constraint initiatives. Opioid-induced costiveness near general application after a Super Bowl shoppy spotlight the mode former this year. Experts temper assembly liking AstraZeneca, which hoax a medicate to soften the station, can expectation to gain comprehensive improve, as the mart for such illegal drug is anticipate to become to $563 million in yearly sales by 2019. MethadoneMethadone is a far-reaching-histrionism opioid dosage. Unlike recreational drug, junk, oxycodone, and other habit-forming opioids that continue in the conceive and extent for only a lacking tempo, methadone has outcome that last for days. Methadone origin suspension, but—inasmuch as of its steadier control on the mu opioid receptors—it generate least toleration and allay desire and compulsive dope application. In title, methadone therapeutics watch to renormalize many aspects of the hormonal disruptions found in give individuals (Kling et al., 2000; Kreek, 2000; Schluger et al., 2001). For exemplify, it temperate the outrà © hydrocortisone accent answer (scatter above) that enhance the control of revert in stressful situations.Methadone manipulation subject regression degree, aidShow MoreRelatedAnalysis Of The Comprehensive Addiction And Recovery Act1974 Words   |  8 PagesINTRODUCTION Addiction is has been around for a long time. The fear of people becoming addicted to certain substances has lead to policies changes. However, there has not been a major federal law passed that dealt with addiction in over forty years. In 2016, President Obama signed a law that covered all the major points of addiction and recovery. This topic this important to me because some of my loved ones are addicts. I may also have clients that are addicts.This paper will take a look at thatRead MoreYouth Drug Use And Addiction1677 Words   |  7 PagesYouth Drug Use and Addiction Youth in the United States face challenges every day, some more than others. These challenges can be difficult to navigate and can leave these young people finding alternative ways to cope with the stress that accompanies these challenges. According to CBS News reports a recent survey indicates approximately two million teens between the ages of 12 and 17 currently need treatment for a substance abuse problem, but only about 150,000 get the help they need. This highRead MoreEssay On Drug Control1594 Words   |  7 Pagesas a result of over 53,000 first responders, parents, and educators having easy access to naloxone and training on how to administer the drug. A comprehensive guide to implementing Naloxone programs is available at www.harmreduction.org. Increase Access to Medication-Assisted Treatment Current research supports the perspective that opioid addiction is a medical disorder which can be treated effectively with medications when they are administered under conditions consistent with their pharmacologicalRead MoreThe National Council For Behavioral Health1463 Words   |  6 Pagesorganization helping people with addictions to veterans with behavior health issues such as PTSD as well as spreading awareness and educating on mental first aid. The National Council for Behavioral Health prides itself on being the unifying voice of America’s mental health and addictions treatment organizations. Partnered with approximately 2,500 member organizations, the National Council claims to be committed to all Americans having access to high-quality, comprehensive, care that explores unlimitedRead MoreDiagnostic And Statistical Manual Of Mental Disorders ( Dsm ) Defines Substance Abuse As Addiction Essay1423 Words   |  6 Pages Definitions Diagnostic and Statistical Manual of Mental Disorders (DSM) defines substance abuse as addiction. Addiction is defined by abuse and dependence. â€Å"Abuse† is use that impairs an individual person’s ability to function. â€Å"Dependence† is physical withdraw, and centering one’s life around obtaining and using the substance (Kaye and David, 2014). Like a lot of populations those individuals who suffer from substance abuse have terms they are referred to that are offensive to them and their diseaseRead MoreDiane Feinstein s Life For Serving The People Of California Essay1671 Words   |  7 Pagesfirst female Senator, she was a co-author of the Gun Free Schools Act and the Hate Crimes Sentencing Enhancement Act, both signed into law in 1994. That same year, Feinstein also led legislation banning the manufacture, sale, and possession of military-style assault weapons, which was also signed into law the same year. Feinstein was the author of The Comprehensi ve Methamphetamine Control Act of 1996 and The Federal Gang Violence Act, which became law in 2007. She also has worked in supporting theRead MoreThere Are Common Assumptions About Substance Addictions:931 Words   |  4 Pagesassumptions about substance addictions: Very few people who have a drinking problem can t ever drink in a normal, controlled manner. Most individuals abusing substances lack motivation or self-efficacy to resist or confidence in avoiding substance use during high-risk relapsing situations. The effect of substance use is a social problem and has social implications. Another current assumption is that people abuse substances to subdue stressors or childhood trauma. Addiction is permanent and individualsRead MoreRelapse in Substance Abuse Treatment Essay1165 Words   |  5 Pagesfor the needs or cravings that were initially being filled by the drugs and to find alternate means of providing them. The (RPT) Relapse Prevention Therapy is an example of a behavioral self-control program that teaches individuals with substance addiction how to cope and anticipate possible relapse potential. The RPT can be used as an aftercare program to maintain the sustained gains achieved during the initial substance use treatment, or as a treatment program that stands-alone against substanceRead MoreTreatment or Prevention1323 Words   |  6 Pagesthis should be held accountable for their actions. Another issue teen’s face is a life of addiction. This is a serious issue that many overlook but has taken so many lives silently. Addiction is defined as a condition that results when a person ingests a substance such as alcohol, cocaine, and nicotine. Or engages in an activity such as gambling, sex, and shopping that can be pleasurable but the continued use/act of which becomes compulsive and interferes with ordinary life responsibilities, such asRead MoreAnnual Productivity Enhancement : Ch allenges And Resolutions Training Package1555 Words   |  7 Pagesintellectually disabled. †¢ So, What is Dual Diagnosis? Broadly used dual diagnosis can said to be a person who experiences, simultaneously, two or more medical disorders. Moreover it is generally thought of as a person who has a form of addiction (predominantly drug addiction) and mental health disorder. †¢ Dual Diagnosis (ACTIVITY) Please take a minute and click on the hyperlink below to watch the following short clip: Dual Diagnosis Treatment: What Works Best? https://www.youtube.com/watch?v=S0hw-XiSsDQ

Thursday, December 12, 2019

Capital Allocation and Delegation of Decision †Free Samples

Question: Discuss about the Capital Allocation and Delegation of Decision. Answer: Introduction: The current report aims to deal with three different case studies; the first is related to Dorquay Hotel. The budgeted room revenue for three months of the hotel has been computed by considering the expected room occupancy and expected average room rate. This has been validated further by explaining the way the management of the hotel has estimated the occupancy rate. The second case deals with the ethical issues related to Practical Solutions Limited and Dogto Limited to find out ethical issues and the merits and demerits of employee code of conduct to the former organisation. The final case study sheds light on computing the break-even for Chloe Enterprises along with evaluating the feasibility of the proposed change in the marketing strategy of the organisation. Calculation of budgeted room revenue for Dorquay Hotel: Particulars December January February Number of rooms 20 20 20 Average room rate $ 180 $ 198 $ 198 Room occupancy rate 90% 95% 85% Budgeted room revenue $ 3,240 $ 3,762 $ 3,366 For estimating the minimum length of stay, Dorquay Hotel estimates a period of high demand, which is followed by low demand. It accepts longer duration stays during arrival, while it rejects shorter duration stays (Butler Ghosh, 2015). This helps to raise occupancy during the slow period. In case of the hotel, such estimation has been accurate, as the room rate has increased by 10% in the month of January from December. In addition, the hotel has applied the maximum length of stay, when the rooms are sold out at higher rates (Collier, 2015).This is because the hotel has not accepted reservations at particular discounted rates for multiple night stays extending into the sold out period. It has been observed that there is no change in the average room rate in February; however, there is a fall in the occupancy rate due to adoption of such policy. The major ethical concerns include independence, objectivity and sincerity. Based on the provided facts, it could be observed that it is a paid for Mr Smith and his family to Los Angeles. This could lead to an impression that the trip is a token of gift, which could have effects on the selected software (Graham, Harvey Puri, 2015). Thus, at the time of undertaking the software decision, Mr Smith might be obliged to Dogto Limited due to the trip. From the perspective of the third party, a conflict of interest might arise along with lack of independence. Conversely, it would serve as an immense opportunity to obtain additional information regarding the software. An opportunity is inherent to suit the software users for obtaining an insight of the future plan related to software development. This would help in saving funds for Practical Solutions Limited, since they would not have to incur any expense for the trip. However, the suggestion of taking the family to a trip indicates that the trip is more of a gift (Hartman, DesJardins MacDonald, 2014).The appearance to the third parties and the effect on integrity, independence and integrity might be high and therefore, it is advised to Mr Smith to avoid the trip. It is necessary for the organisation to create its own code of conduct. The main benefits are that it would deliver a message to the staffs regarding the acceptable behaviour along with promoting an aura of credibility and trust around the business dealings (Mih?il?, 2014). This would increase the professionalism of the organisation and the management team would be able to foresee any ethical dilemmas. However, the demerit is that such code could not possibly cover all the situations and the staffs might be of the view that a minimum standard is set, which could be time consuming and costly to develop. In order to implement such measure effectively, the organisation needs to create a team from its existing employees to maintain the same and this, in turn, would act as positive motivation for the staffs. Particulars Units Selling price per unit $ 60 Less: Variable manufacturing cost per unit $ 28 Less: Variable marketing and distribution costs per unit $ 12 Contribution margin per unit $ 20 Fixed Costs: Annual fixed manufacturing costs $ 120,000 Annual fixed non-manufacturing costs $ 370,000 Total fixed costs $ 490,000 Break-even point (in units) 24,500 Break-even (in sales) $ 1,470,000 Particulars Units Annual sales volume 35,000 Break-even (in units) 24,500 Margin of safety (in units) 10,500 Margin of safety (in dollars) $ 630,000 Particulars Units Annual sales volume 32000 Contribution margin per unit $ 20 Total fixed costs $ 490,000 Profit $ 150,000 Particulars Units Selling price per unit $ 60 Less: Variable manufacturing cost per unit $ 28 Less: Variable marketing and distribution costs per unit $ 16 Contribution margin per unit $ 16 Annual fixed manufacturing costs $ 120,000 Annual fixed non-manufacturing costs $ 290,000 Total fixed costs $ 410,000 Units to be produced for achieving the same profit 35,000 Based on the above table, it could be stated that Chloe Enterprises needs to produce the same amount of units to achieve the same profit level. Thus, any change in the marketing strategy is not needed, since the production capacity would remain the same. Conclusion: From the above discussion, it could be found out that the Dorquay Hotel mainly focuses on longer duration stays, while the shorter duration stays are mostly avoided. It has adopted maximum length of stay, particularly during the peak seasons with no discount rates to the customers. In relation to the ethical issues, it has been assessed that the appearance to the third parties and the effect on integrity, independence and integrity might be high and therefore, it is advised to Mr Smith to avoid the trip. Finally, it has been found out that Chloe Enterprises needs to produce the same amount of units to achieve the same profit level. Thus, any change in the marketing strategy is not needed, since the production capacity would remain the same. References and Bibliographies: Birt,J., Chalmers, K., Maloney, S., Brooks, A., Oliver, J. (2014). Accounting: Business Reporting for Decision Making, 5th Edition. Wiley and Sons. Butler, S. A., Ghosh, D. (2015). Individual differences in managerial accounting judgments and decision making.The British Accounting Review,47(1), 33-45. Collier, P. M. (2015). Accounting for managers: Interpreting accounting information for decision making. John Wiley Sons. Graham, J. R., Harvey, C. R., Puri, M. (2015). Capital allocation and delegation of decision-making authority within firms.Journal of Financial Economics,115(3), 449-470. Hartman, L. P., DesJardins, J. R., MacDonald, C. (2014).Business ethics: Decision making for personal integrity and social responsibility. New York: McGraw-Hill. Mih?il?, M. (2014). Managerial accounting and decision making, in energy industry.Procedia-Social and Behavioral Sciences,109, 1199-1202. Nielsen, L. B., Mitchell, F., Nrreklit, H. (2015, March). Management accounting and decision making: Two case studies of outsourcing. InAccounting Forum(Vol. 39, No. 1, pp. 64-82). Elsevier. Oboh, C. S., Ajibolade, S. O. (2017). Strategic Management Accounting and decision Making.

Wednesday, December 4, 2019

Employee Behavior Intrinsic and Extrinsic

Question: Discuss about the Employee Behavior for Intrinsic and Extrinsic. Answer: Introduction HG Metals is the steel manufacturing company working in Australia from a long time and it is manufacturing a large variety of steel products and delivering them throughout the world. Mr. Ching Chiat Kwong is the Chairman and MR. Foo Sev Liang is the executive director of the HG Metals. At present, the growth of the company is increasing more and more due to which a large number of people or we can say a large number of companies are getting connected to the HG Metals. The HG Metals has divided its complete working into three different modules, i.e., HG industrial steel and services, HG construction steel and the third one is HG distribution. Headquarter of the HG Metal is basically located in Singapore through which the company is working in different- different countries of the world. This report on identifying the problems being faced by the management of the company and finding out their solutions is the main purpose of this stud (Team, 2016). Current Management Situation/Problem The main purpose of this report is to find out various problems being faced by the management of the company regarding to various internal and external factors. The company is facing several problems related to its manufacturing process like manufacturing flat steel bars, Angles, Beams, Electro Galvanized steel products, etc. At the time of manufacturing a large variety of steel products a huge amount of wastage is also generated, which affects the complete surrounding or we can say surrounding environment of the company (Wilby Neale, 2011). The main problem being faced by the management of the HG Metals is the E- waste production depending upon their average life ratio. The company needs to face various problems related to their supply chain management because the company has to supply approximately three thousand heavy steel products across the different markets of the different countries. All these tasks are completely dependent upon the effective role of each and every employee of the company (Rouse, 2016). Therefore, for attaining the effective and efficient attention of every employee of the company needs to focus on its reward management system. The management is facing various problems related to the policies being introduced from time to time for providing incentives to the employees. Research Questions The research question section is the most important part of the research proposal or report. This section tells us about the various critical evaluations done at the time of the research process. This is the main step responsible for directing the whole report towards a particular direction or we can say towards the end solution. These research questions help in identifying the various problems or modifications necessary for the successful working of the company at the time this research is being carried out. In order to focus on the research report, it is very necessary that all the research questions should be clear and can be evaluated easily at the time of final solution (Robinson, 2013). Various research questions related to this company are according to as written below: Does the reward management system affect the working and interest of the employees in actual? How does reward system helps the management in gaining the loyalty of the employees towards the company? What are the most important modifications required in the reward management system of the company so that, each and every employee will deliver its best regarding to their work? Any other beneficial replacement against the reward management system of the company? Various impacts of the mismanaged working of the reward management of the company on its profile? Research Design The research design is a process of collecting the required data or any other type of information required by the management of the company in taking several important decisions for the sake of the companys business as well as for the well- being of the employees. This step of the research report completely defines the type as well as the quality of data. The clear description of the whole data creates a clear image in the mind of the actual observer. The research design consists of various elements which are as mentioned below: Identifying the research topic This step is the starting stage of the complete research. In this step, the actual topic or the problem is selected on which the complete focus is maintained and the complete research is done with respect to that topic or problem. Research questions identified This is the second step of this report and various questions are being raised or we can say selected on which the management of the company needs actual focus. This step highlights the main problem on which the researcher has to carry out his/her research and has to set his/her mind in accordance to that vary problem (Wever, 2017). Key terms of the process In this step, the researcher has to generate various facts that should be real in actual. On these various facts generated, the end solution is being identified against the various problems being discussed in the report earlier. Establishing sample questions In this step of the research design, various conclusions can easily be identified depending upon the samples generated for a large number of people. The process of establishing these sample questions helps in representing the views of various people involved in the research. Collection of data and information This step of the research design helps the researcher in collecting various facts and figures regarding the selected issue or the problem. This process of collecting the data describes various advantages and disadvantages of the several elements selected for the accomplishment of the report. Data interpretation In this step, the data collected is maintained in an appropriate manner so that, it should be used at the time of its requirement. It is the responsibility of the management to maintain the complete data in such a way that no internal and external sources could affect it. Research Carried For evaluating the various impacts of the reward system of the company on the employees of the company, we have collected this data from various primary as well as secondary sources for this research. As if we talk about the primary data, we have collected this data by the directly communicating with the employees of the company and therefore, we have drawn the following chart depending upon the data collected. With respect to the secondary data, we have used the companys website and many other articles available on the internet. For the several modifications required in the reward system of the company, various questions were asked directly to the employees of the company for carrying out the complete survey successfully. Reward system is beneficial for the company or not? Yes No Dont Know With the help of this survey, the management of the company will able to judge the interest of the employees regarding to this vary system. If the management of the company will provide time to time incentives to the employees depending upon their capabilities, then each and every employee will start working efficiently for gaining more incentives. Type of Reward system required Mixed Rewards Financial Non- Financial No Need According to this survey done, we came to know that most of the employees are in favor of the mixed reward system. These mixed rewards can be presented to them in both financial as well as in nonfinancial manner (Hartzell, 2017). Whereas, some of the people are in the favor of financial and non-financial reward system, because they can utilize those such rewards according to their need. And very few people are in the favor that they dont require any reward system. Various impacts of the Reward system on the firm during employees service period? Yes No No such system According to this survey most of the employees those who participated in the survey are in the favor that there was a lot of impact on the overall working of the company due to reward system. The maximum majority of the employees participated in the survey are in the favor of saying yes (Kuranchie-Mensah Amponsah-Tawiah, 2016). Some of the employees are also in the favour of no, i.e., according to them there was no such impact of the reward system on the overall working of the company. Very few people were also in the favor that there was no such reward system during their service period in the company. Research outcomes The survey done depending upon both the primary as well as secondary data shows that, most of the employees or any other member of the company are in the favor of the reward system. It is seen that, if the employee is rewarded for his/her good job than it automatically motivated the other employees of the company to work with their full efforts so as to earn more and more rewards by the reward management of the company. The reward system helps in creating good relationships among the management and the employees of the company. By appreciating the employees of the company for the work they have done for the betterment of the company will raise the confidence level of every employee working in the company. Therefore, each and every employee will actively participate in each and every activity of the company. An employee can only work by implementing its full efforts if he/ she have complete faith in the several policies being introduced by the management of the company from time to ti me (Kealesitse, 2009). The reward system is beneficial for the company as it helps in achieving faith of the employees over the companys management. Conclusion As we know, the HG Metals is one of the best companies working under this field. The company is providing a large variety of steel products to the people of the different countries across the world. The success of the company completely depends upon the working of its employees. Therefore, it is necessary for an organization to make good relations with the employees and for making such relationship the reward system is very beneficial for the company. The reward system helps the company in gaining the faith of the employees and it also provides satisfaction to the employees regarding their job. Therefore, we can say that there must be an appropriate reward management system in each and every Company either it is of small, medium or large level. References Hartzell, S. (2017). Reward Systems Employee Behavior: Intrinsic Extrinsic Rewards. Retrieved from https://study.com/academy/lesson/reward-systems-employee-behavior-intrinsic-extrinsic-rewards.html Kealesitse, B. (2009). The impact of performance-based reward system (pbrs) on customers perceived service outcomes. Victoria University. Kuranchie-Mensah, E., Amponsah-Tawiah, K. (2016). Employee Motivation and Work Performance: A Comparative Study of Mining Companies in Ghana. Journal of Industrial Engineering and Management, 9(2), 255-309 . Retrieved from https://www.jiem.org/index.php/jiem/article/viewFile/1530/755 Robinson, A. (2013, July 22). Top 4 Manufacturing Issues in America Part 1 of 2. Retrieved from https://cerasis.com/2013/07/22/manufacturing-issues/ Rouse, M. (2016). Supply chain management (SCM). Retrieved from https://searchmanufacturingerp.techtarget.com/definition/supply-chain-management Team, J. (2016). HG Metal Manufacturing Limited: Company Overview. Retrieved from https://www.jobstreet.com.sg/en/companies/476720-hg-metal-manufacturing-limited Wever, R. (2017). Design Research: Introduction. Journal of Design Research. Retrieved from https://www.inderscience.com/jhome.php?jcode=JDR Wilby, A., Neale, D. (2011). Detects introduced into metals during fabrication and service. Retrieved from https://www.eolss.net/Sample-Chapters/C05/E6-36-04-01.pdf

Thursday, November 28, 2019

Examining a Sample Workplace Scenario Essay Example

Examining a Sample Workplace Scenario Essay Organizational culture is regarded as an all-encompassing component of the life of an organization.   It is primarily composed of the varying worldview, attitudes, core values, principles and beliefs shared by the people constituting the organization.   Notwithstanding the cultural differences among the members, the group eventually develops a dominant culture.   Ideally, the dominant one must be able to integrate the minor cultural components.   Taken as a whole, the basic core values and attitudes define the manner the entire organization behaves.   In business settings, it ultimately defines the behavior of an employee towards each other and clients and other people outside the organization (Hill Jones, 2009).Organizational culture is mainly dictated by the prevalent values shared by all members of the group.   These are core values dearly held on to by both the managers and the employees alike.   The values help define how should a fellow employee interact with ano ther employee, a subordinate with the superiors and the organization as a whole with the stakeholders and the general public in general.   Organization culture, far wider in scope, is basically influenced by the consolidated values of the organization.Montana and Charnov (2000) went to the extent of defining organizational culture in the corporate environment.   Corporate culture, therefore, involves the totality of the values, traditions, customs and drives that contribute to the distinct character of the company.   It both defines the behavior of the policy makers and the managers, since the corporate culture is mainly shaped by the visions and stated objectives outlined by the founders and the subsequent decision makers.Varying types and components of organizational cultureMany models of organization culture were developed over time.   Essentially, those models were defined according to specific schools of thought management theorists belong to.   Most basic model defin es organization culture according to the extent of power and influence it exerts to the rest of the organization.   According to the model, subcultures may be defined as strong and weak culture.   Strong culture is the dominant composite values in an organization, where hierarchical structures, communication formats and management-employee behavior are clearly defined (McFarlin, 2002).   An organization with a strong culture seldom experiences major intra-corporate conflicts, since the goals and manner of executing them are precisely defined.   Weak culture, on the other hand, exhibit minimal alignment of the variant values and attitudes, necessitating a strong persona or leadership in the company.Hofstede (1984), in his study involving 100,000 workers employed by IBM in different parts of the world, investigated the varying aspects of culture that wields significant influence on the behavior of the entire multi-national corporation.   The study was able to identify the fi ve major components of corporate culture, namely: power distance, uncertainty avoidance, individualism vs. collectivism, masculinity vs. femininity, and long vs. short term orientation.   Power distance pertains to the expectations of the society on varying levels of power.   Some individuals are inherently expected to discharge greater power than those in the lower echelons of the organization.   Minimal power distance assessment score, therefore, entails that everyone in the group are perceived to have equal rights.   Uncertainty avoidance refers to the established rule defining the extent the group may accept risks and uncertainty involved.   Individualism versus collectivism means the ability of the employees to stand up either for them or for the entire organization.   This concept, however, was rebutted by some thinkers, showing that an organization high in individualism may equally value collectivism at the same time.   The latter two components define the relat ionship between members of two main sex groups and the ability of the organization to accommodate changes vis-à  -vis the manner people perceived the importance of the future against the past and present.According to Johnson (1988), there are seven basic elements of organizational culture that are helpful in describing and evaluating the same.   Corporate paradigm pertains to the core values and generic mission of the company.   It includes the raison d’à ªtre of the entity and the basic goals it is intended to achieve.   Control systems refer to the identified processes and mechanisms to assess the operations of the company. Control systems are important in evaluating the effectiveness and efficiency of the organization.   Organizational structures pertain to the established communication lines, hierarchies and the manner work is executed in the workplace.   Power structures provides for the specific persons who make the decisions of varying significance.   The y also explain how power is shared among those who wield it and the basis of the authority in making decisions.   Symbols literally mean the logos and designs of the company.   However, the concept has been expanded to include trivial but equally important things, such as parking spaces and washrooms.   Rituals and routines involve the habitual activities generally observed.   Stories and myths encompass information about people and events, giving one an idea on what are most valued by the people who share them.   These elements are not entirely independent of each other.   Most corporate entities display the overlapping and merging of the different elements.The Case of ABB Electromechanical MetersBurton, Obel, Hunter, Sà ¸ndergaard Dà ¸jbak (1998) conducted a study involving the ABB Electromechanical Meters.   ABBEM belongs to a larger multinational corporation, i.e. ABB.   The other division is the electronic meters.   Although both divisions basically belongs to the same industry, the study conducted is illustrative of the sub-organization culture of the electromechanical that defines the division’s attitude and behavior towards the other division and within the mother corporation itself.Asea Brown Boveri (ABB) initially started as the Westinghouse Meter Plant, established in 1953 in Raleigh, North Carolina, US.   The plant, subject of this review, periodically churns out metering equipment.   With clearly defined goals, the plant workers had been minimally relying on outside resources, except the raw materials and components not produced by the company.   The varying sections are fully integrated into one production system.Sometime in February 1989, ABB executed a joint venture agreement with Westinghouse, resulting to the eventual acquisition of the meter operation in December of the same year.   Prior to the said acquisition, ABB management adhered to the core value emphasizing self-reliance and autonomy of its divisio ns.   The same philosophy was transferred to the workers of the plant upon acquisition.   The meter plant was composed of the electromechanical and electronic divisions.Before the entire meter plant was acquired, the two basic divisions had been relying substantially to one another.   Although all specific job functions were grouped into three smaller sections with their respective heads reporting to the over-all plant manager, most workers in general rely heavily to the different sub-groupings.   Electronics division, for example, normally purchased certain components from the electromechanical division because the latter has no production capacity to produce the same.   Besides, it was deemed practical and beneficial to purchase from the other division within the same production line than having the same outsourced from other companies.   In the same manner, the electromechanical division depended largely on the electronic division for the designs and assembly of certa in components.   This heavy dependence inherently provided the convenience of sourcing sub-component materials from within the same plant.The introduction of what the meter plant perceived as an alien philosophy from ABB contributed to significant changes in the organizational structure that potentially threatened the productivity and efficiency of the entire plant.   The component divisions had to establish and provide for their own material needs and services because of the imposition of the new paradigm in the company.Evaluation and RecommendationsAt the onset, ABB top management was desirous of increasing productivity and efficiency in the production line through greater independence and autonomy.   The top policy makers were aware of the potential adverse impacts of too much reliance among the component divisions in the company.   The managers put too much importance on the said policy on self-reliance.   Necessarily, when the meter plant was acquired from Westinghous e, the same policy was imposed on the workers and section heads who had originally valued the exact opposite.Sims (2002) believes that the currently existing organization culture may result to varying degree of dysfunction and initial adverse reaction, especially when a mother company merges with or acquires an albeit smaller company.   In the case of ABB’s acquisition of the meter plant resulted to the seemingly radical overhaul of the different elements of organizational culture discussed earlier.   Organizational and power structures were hugely altered, as the new owners will ultimately be making all major policies.   They had the authority to define how the company as a whole must be able to function to produce the desired results, including even the manner one component division interact with another within the same mother company.Definitely, the contrasting sub-cultures of the mother company and the meter plant could not remain separated.   The acquiring compan y has the prerogative in defining a comprehensive set of policies covering all aspects of the workplace.   Separation of cultures in the cited case would not work out, especially because the component divisions have identical and shared functions.   What could have been done was either the assimilation or integration of the two sub-organizational cultures.As explained at the beginning of the paper, fuller understanding of the varying components and elements of the entire organization culture is critical in the formulation of an effective and realistic set of company policies.   Intra-organizational conflicts may be avoided when there is a reasonable accommodation of specific values long observed by the entity being acquired by the mother company.   Disintegrated and variant sub-cultures have the potential to create a weak organizational culture.   A weak culture is one of the contributing factors of inefficiency and reduced productivity in the workplace.   A strong leade rship, expressed through memoranda and issuances may augment the situation but it will take longer before the plant workers may be able to change the way they look at the things in the same workplace with new policy makers.

Sunday, November 24, 2019

Essentials in a Research Essays

Essentials in a Research Essays Essentials in a Research Paper Essentials in a Research Paper Research is guided by the specific research problem, question or hypothesis precisely because research originates with a question or a problem most commonly in terms of the observation of the environment though not necessarily in the sense of the ‘natural environment’. Without the perceived problem, question or hypothesis there would hardly be any reason to investigate or conduct a research in the first place. For that matter, the stimulus for the research derives from the question or problem out of observation and that, correspondingly, it should serve as the framework or the guide for the whole research. For instance, the observation that the seawater tastes salty may result to the questioning of why seawater tastes salty or to the problem of identifying what makes seawater taste salty. From then on the research is to ensue with a set of experiments and data analysis of findings, all of which are guided by the central hypothesis at hand as the core foundation of the research. A classic example which paved the way for modern scientific developments is the case of Charles Darwin. Darwin paved the way for the Theory of Evolution largely through his habit of keeping â€Å"several series of notes and diaries on natural history observations† (Porter, 1982, p. 503). If research is guided by the specific research problem, then it should also be the case that research requires the clear articulation of the goal. If the goal for the research paper is not clearly articulated, then the entire research will most likely result to the failure of arriving at the substantial conclusion given the fact that the most basic goal is not clearly defined. Given the role of the goal of the research as the main target regardless of what other things the research may arrive at in the end, it is never enough to have research goals ambiguously or vaguely articulated. Furthermore, since research is guided by the specific research problem, it should also require a specific plan for proceeding. Otherwise, the specific research problem would not serve its purpose of guiding the whole research process. A carefully laid out plan or scheme of carrying out the research paper or activity is equally important because it holds the structure of the manner or method in which the research goal is to be realized. On the other hand, the specific research plan involves the clear elaboration of the procedures in conducting the research which brings us to the next point. Research usually divides the principal problem into more manageable sub-problems. For example, in Susan Wolf’s (1997) article â€Å"Ban Cloning? Why NBAC is Wrong,† she divides the central question of her research into three sub-problems under three subheadings. This method is particularly effective because it substantiates the central question and gives more room for the scope of the research problem to be solved. And in order for the research to substantiate the central question for the research goal to be realized, the research should also accept certain critical assumptions. For instance, Archie Epps (1961) in his research the Christian doctrine of slavery accepts the critical assumption that the â€Å"inability or general unwillingness to comply with and encourage the removal of segregation, discrimination and prejudice† among others â€Å"are often admittedly Christian (p. 243). By doing so, Epps was able to collect and interpret data in order to resolve the problem that initiated the research. This is another essential characteristic of research. Finally, it can be observed that research is, by its nature, cyclical or, more exactly, helical as it involves the interweaving and interlinking of the research characteristics in order to be able to support the whole research and realize the research goals and objectives. References Epps, A. C. (1961). The Christian Doctrine of Slavery: A Theological Analysis. The Journal of Negro History, 46(4), 243-249. Porter, D. M. (1982). Charles Darwins Notes on Plants of the Beagle Voyage. Taxon, 31(3), 503-506. Wolf, S. M. (1997). Ban Cloning? Why NBAC Is Wrong. The Hastings Center Report, 27(5), 12-15.

Thursday, November 21, 2019

Scenario Analysis Research Paper Example | Topics and Well Written Essays - 500 words

Scenario Analysis - Research Paper Example Owing to their reduced vision and hearing troubles, most aged students should be seated in the front rows and youngsters should be made to sit in the rear of the class. Sociological models explain the process of development in adults from a social and cultural perspective. People’s tendency to learn is influenced by their cultural traits and social interactions. Some people are inspired by their ideals. In an attempt to follow them, they tend to seek education. Sociological models cover such factors as class, gender, race, and sexual interests of the adults and study their impact on their development tendency (Imel, 2001). Psychological theoretical model explains the sequence of development and the effect of life experiences and phases on an individual’s tendency to learn. Generally, young people are much more enthusiastic about learning and developing their career as compared to old people. They have a whole life in front of them and they are keen to learn as much as t hey can in order to do their best in their professions. On the other hand, old people tend to be more selective in their learning areas. A vast majority of old people would rather choose to learn about religion than economics. One’s choice and preferences alter with age and they have a direct impact on one’s tendency to learn.

Wednesday, November 20, 2019

Spaces and Subjects of Modernity Modern Cities, Entertainment and Las Essay

Spaces and Subjects of Modernity Modern Cities, Entertainment and Las Vegas - Essay Example (Buchholz et al, 2002). An in-depth understanding of the above can, it is argued, lead to avoidance of the deficits or malaise (this seems so normal in the dystopian scheme), of the modern world. This essay deals with the reconstruction of the modern city as Las Vegas, within the limitations of cultural space to highlight the role of authoritative control and also its absence in promoting a liberal society. The role of exhibitions and cinema and how this relates to the changes in the entertainment and gambling industry in Las Vegas will be defined. In ancient civilizations like the Mesopotamian, the 'juridico-discursive' power is entirely at the hands of a 'sovereign authority who exercised absolute control over the population through the threat or open display of violence' (Foucault, 1978). Surveillance, becomes an important tool of the state is but, a sort of mapping of contours, geographies, and finally human beings too. Modern states also used such "thematic mapping technologies", a notable one, being "the cadastral map, which record land ownership and resource characteristics" (Goss, Jon. 1995). Constant surveillance which, when internalized, as in "disciplining the body, takes hold of the mind as well to induce a psychological state of 'conscious and permanent visibility" (Foucault 1977). It then becomes a disciplinary power that is used directly on the body, and collectively, to control social groups. Foucault speaks of the structured ways of knowing and exercising this power, in respect of Body, Power and the Sexuality ; Subjectivity, identity and resistance; and Freedom, power and Politics.( Armstrong,2005). The Relevance of Psycho-geography in Modern Geography Psycho-geography is defined as "The study of specific effects of the geographical environment, consciously organised or not, on the emotions and behaviour of individuals"(Situationniste Internationale, 1958). It was first developed by the 'Lettrist International,' as part of their system of unitary urbanism. It has since evolved to encompass many things; "psycho geography is one antithetical pole among many which realizes the conflict between our idealized role as citizens and our subjectivity arising from the material conditions of our life"(Psycho geography, 2005). The Modern Metropolis The development of culture is characterized by the preoccupation the "objective spirit" over the "subjective spirit. The objective culture is defined as the collection of rules, tools, symbols and products created by human beings and the subjective culture is what individuals have been able to absorb and integrate into them-selves from the objective culture. Metropolitan life places the utmost importance to stable but impersonal time schedule. There seems to be in the metropolitan style, direct dissociation in reality, in one of its elemental forms which is socialization (Simmel, 1908). A link has been conceived between the new social and environmental conditions of the metropolis and psychological state of continuity. It has strong connotations to the destruction and re-construction of modern cities (like Paris, Berlin etc,) as dictated by the changes in mobility,

Monday, November 18, 2019

Emerging Themes in Marketing Essay Example | Topics and Well Written Essays - 2500 words

Emerging Themes in Marketing - Essay Example Independent research has been carried out on topics such as online shopping, its evolution and current scenario, a brief highlight on the online retail industry of UK and the current issues this industry is facing. The literature review also highlights the consumer behaviour and patterns during online shopping. Findings – Apart from an analysis of the benefits of innovation in online shopping, the paper also highlights the benefits and rising issues of online shopping sites. Originality/value –This paper also expands the literature on the various emerging issues in the field of online retailing and recommends strategies to improve the technological and overall innovations in online shopping, creating a better customer experience. Keywords - Online shopping, innovation, retail, sustainable growth, sales. Contents Contents 3 Introduction 4 Literature Review 5 Critical review 5 Online Shopping and Changing Retail Environment 6 Consumer Buying Behaviour and Drivers of Onlin e Shopping 7 Online Shopping In UK- Emerging Issues 9 Figure 2- Online Retailing As Percent Of UK Shopping. 10 Conclusion and Future Recommendations 11 Reference List 13 Introduction Innovation can be described as establishing ideas in order to create new solutions to meet the requirement of the business or organisation. There is a widespread belief that innovations leads to exploitation of ideas which in turn are responsible for a sustainable and profitable economic growth. However, the exact practices, measurements and course of directions for the innovative activities of an organisation depend largely on their situation. Innovation varies widely in services sector, compared to any other physical or tangible sector. Innovation in retail also requires more support from the government, compared to other sectors (Brown, 1990). But it should also be noted that innovation retailing sector has provided with largest number of value added services and employment opportunities within UK. R etailing can be considered as a cross-functional economic activity acting as a bridge between consumption and production. Online retailing is a sector where organisations bring together products and services relevant to the requirements of the customers (Doherty and Ellis-Chadwick, 2010). Retailers from UK have become more active in terms of supply chain and innovation. Most of the big organisations in retail industry are managed by professionals and have widespread reach in the developed markets. Now these organisations are stepping into emerging markets to increase their market share. Most of the big retailers have earned a brand name for themselves with some of them having in-house brands which are levelled with branded manufacturers. While it is not possible for these brands to establish brick and mortar shop in every corner of the city or country of target, online retail shopping has given them eminent opportunities which have helped in the overall growth of the market share, p rofits and overall revenue generation for these online retailers. The present article will find useful insights on the present online retail industry; its nature and scope and forces which drive innovation in the online retail industry. Literature is gathered to find out the typology and behaviour of the online shoppers and the

Friday, November 15, 2019

Reporting Irregularities in Financial Statements: Case Study

Reporting Irregularities in Financial Statements: Case Study Nowadays, especially is Bulgaria, people are becoming more and more hungry for money, that is why the word fraud takes part more often in our speech. Fraud is part of criminal law, and it comes when we have personal gain by fraudulent way or damaging another individual. The most common purpose of frauds are connected with person or entities trying to assign and stole money or valuables. There are plenty of models, which are especially constructed to define and reveal frauds, most of them will be used in this paper to decide whether Asil Nadir should be sentenced or not. More about analysis and comparisons with other cases and examples of models can be found in appendix 1 and 2. Proposed Fraud Investigation Plan for Polly Packs Financial Statement Fraud Given below is the proposed investigation plan for Polly Packs financial statement fraud: 1. Develop an understanding of the activities of Polly Pack To understand the activities of microfinance institutions, the auditor should pay attention to: the main concerns of the leaders on the objectives and strategies of the institution, the institutions organizational structure, operation of its business, results of operations, ability to self-finance, operations and other major economic events may affect its financial statements, accounting issues and changes accounting policies, and funding sources. To obtain this information, the auditor should meet with the leaders of the institution; visit at least one agency, and review reports and other documents. 1.1 Interviews The auditor should meet the main leaders of Polly Pack, including CEO, the head of the financial service or financial director, credit responsibly and activities, and the head of information systems. This is also the time for the auditor to discuss the first time with the staff of the internal audit, the Board of Directors and major shareholders or lenders, if they have subjects of concern that should be subject to review missions on the basis of agreed or special audits procedures. During these interviews, the auditor should bear in mind the list of items of financial statements. After these initial meetings, the auditor should assess any breach of financial reporting requirements. Analysis of financial statement must be carried out prior to this interview since financial statements may present many significant anomalies. If the first investigations reveal a level of unacceptable business practice or misleading presentation of financial, the auditor may seek further in-depth investigation into a particular area. 1.2 Visits The auditor must visit several regional offices to acquire understanding of the institutions activities and responsibilities that were decentralized. Auditors should perform some initial visits at the stage of pre-commitment, and more visits during the planning phase. 1.3 Review of financial reports and documents The auditor should also consider the reports and other documents for a better understanding of the institution. Unless they are not available, the following may be helpful: previously audited financial statements, budgets and strategic plans; the monthly activity reports, including tables of cash flows, the credit statistics and reports on outstanding; loan agreements and grants; assessments by donors; evaluation reports and correspondence from the authorities re-rules A thorough reflection needs to be carried out on the appropriate reports for Polly Peck, according to its size and age. 1.3 Understand the standards and accounting methods The accounting rules and methods of Polly Peck are not conventional, and therefore require special attention from the auditors 2. Evaluating Accounting Standards The external auditor shall determine the accounting standards used by the institution. Many microfinance institutions do not follow the national standards or international. 2.2 The accounting policies During the pre-commitment, the external auditor should ask the management of the institution which accounting method it uses. Sometimes the service accounts of the institution are not able to answer this question. Many institutions have adopted accrual accounting, sometimes in a modified form. This accounting method is consistent with the standards imposed by most accounting bodies. But some institutions continue to use cash. Auditors should know that it can be in the interests of Polly Peck to register their activities, especially the product credits, according to a cash basis, taking into account adjustment proposals made at the end of the year by the auditor. Since operations of Polly Peck were overseas in Turkey, it did not follow a uniform accounting from one account to another, which further complicates the work of the auditor. 2.3 The legal structure of Polly Peck in Turkey in the Context of Company Law of the Region The auditor must look at how the institution considers as a publicly owned multinational. This vision often has implications for accounting. In foreign countries organizations usually produce financial reports that reflect less rigorously financial performance. Some do not even produce financial statements Annual. The majority uses the cash and excludes amortization, adjustments for inflation, provisions for risk changes, provisions for social security, and other similar items to gain from tax exemptions. As regulated financial institutions, Polly Peck must not only comply with generally accepted accounting principles, but also the specific regulations governing banks. 2.3 Examine accounting statements for any financial irregularities Auditors must engage in the following activities The external auditor should investigate books of account and internal control of the institution through: discussions with managers and staff at various levels; review of documents such as procedure manuals, descriptions positions and organizational charts; consideration of the reports produced by the accounting department; compliance with the institutions activities, including IT operations and loan processing at headquarters and agencies 3. Reporting Irregularities in Financial Statements Accounting operations of Polly Peck were generally de-centralized because of the operations of the organization taking place in Turkey. In such companies, the activity of an agency is often recognized at the regional level, then transmitted periodically (usually monthly) to the head office. This is usually responsible for the production of consolidated financial statements. In some institutions, all the accounting is performed at headquarters. 3.1 Reporting irregularities of internal control systems Multinational businesses need a strong system of internal control to ensure the success of its operation. However, Polly Peck was significantly weaknesses at this level, and the auditor should therefore pay particular attention to the evaluation system organization of internal control. Since, the board of Polly Peck was largely passive, and the governance structure tends to be lax. This is why the system of internal control organization of the institution depends largely on the level of commitment and competence of its management. 3.2 Take into account the audit risk As with any audit, the auditor must explicitly assess the audit risk, that is to say, the opportunity to express an opinion on incorrect the accuracy of the financial statements of the institution, both in terms of financial statements at the level of account balances. Audit risk has three components: inherent risk, the risk control, and the risk of non-detection. At the financial statement level, the main determine risks are inherent risk and control risk. Regardless of the system of internal control, some risks come from the nature of the business activities and its industry. At Polly Peck a significant number of account staff did not fully understand the credit procedures as they have been trained to work in the social field rather than in the field financial. Accounting was carried out by staff with little experience of double entry accounting, international accounting standards, etc. In addition, the organizations activities were decentralized and geographically dispersed often in remote areas without adequate infrastructure. 3.3 Identify breaches of risk control policies faulty procedures may cause a significant risk control through audits of microfinance institutions. Yet internal controls are crucial for microfinance institutions. When the internal control has too significant weaknesses, the audit of the institution may become impossible. If control risk is high, the auditor must evaluate whether we can to use extensive substantive tests, and if this approach is economically feasible for the institution. In addition to a thorough evaluation of internal controls, the external auditor must test the controls made à ¢Ã¢â€š ¬Ã¢â‚¬ ¹Ãƒ ¢Ã¢â€š ¬Ã¢â‚¬ ¹at the account balances but prior to these tests, the external auditors should explain their understanding and evaluation systems, using checklists of descriptions and charts. 3.4 Identify risk of non-detection The risk of non-detection, that is to say the risk of material misstatement not be detected by the auditor shall be determined for each balance account, this risk depends on the assessment of inherent risk and risk control. 3.5 Defining the level of significance The definition of significance levels is crucial in determining the nature, e- tense, and timing of audit procedures. A significance level is limit beyond which the potential errors are considered problematic. If the sum of uncorrected misstatements identified during the audit de- passes the threshold of significance, the auditor may not be able to issue an unqualified opinion. The significance level is inversely related to audit risk. more the audit risk, that is to say the combination of inherent risk, risk control and the risk of non-detection is evaluated as important, the higher the threshold significance is low. In other words, only a low level of defects not corrected is acceptable. The significance depends on the determinants identified during the mission planning. An important determinant of financial statements is a factor that users of financial statements are most likely to focus their attention, given the nature of the institution. Identification of factors determinants is a matter of professional judgment. Determinants, which can be used to determine the significance level are e.g. net income, total assets, revenues, and funds own. Significance levels may vary between 2 and 10% of factor. In the United States, some use external auditors, as basis of materiality for a commercial bank, 2% of total assets. For an institution whose weak internal controls, the auditor may reduce significant at 1% of total assets acceptable rate abnormalities. There is no general rules to define the thresholds of significance, hence the auditor should use his/her judgment. The evaluation by the auditor of materiality and audit risk at planning the audit, may change after evaluating the results of audit procedures. This may be due to a change in circumstances, or a development of knowledge of the listener, following the audit. For example, if the audit is scheduled before the end of the year, the auditor will anticipate the results of and financial position. If actual results to differ materially from this estimate, the assessment of materiality and audit risk may be changed. 3.6 Evaluation of the internal audit and relations with auditors internal The external auditor should consider the work of internal auditors during the phase planning the audit. Internal auditors evaluate and monitor systems accounting and internal control. Internal audit is an essential element to ensure a sound internal control system, and also an important tool reduction, detection and investigation of fraud. 3.7 Obtain an approved status laws or regulations may impose establishment of an internal audit service. When there is an internal audit function, the auditor must evaluate its objectivity, its scope, technical skills and rigor. This assessment must include a review of the service organization, its staff, its purpose, its reports and programs. Potential conflicts must be evaluated. For example, if the audit service Internal reports on its work in the service that he is auditing, the question of the objectivity of the findings of the internal audit service arises. such situation can significantly reduce the value placed on the work of the internal auditor by the external auditor. Ideally, the internal audit department must account of his work directly to the board or committee audit, if one exists. If the external auditor believes, following a screening assessment, the internal audit service is reliable, it must test the work performed by the service to confirm this assessment. This i s usually done by performing a new test on a sample of the work performed by the auditor. Conclusion The paper laid down a methodical approach to investigate fraud in financial statements of Polly Peck to identify whether the CEO or the top management of the company was involved in deliberate falsification of financial statements to raise share price of the company and to fraud shareholders of the company. The key consideration in this plan was triangulation of the elements of the investigation to find out whether all elements of the financial reporting match. Triangulation is all the more important for investigation of Polly Pecks finances since the operations of the company were overseas and centralized reporting was not carried out of companys finances. Appendix 1 In this Appendix will be reviewed a part of Polly Peck`s frauds and most of the unclear moves and actions of Asil Nadir, also will be made a consideration and comparison with Enron case. Polly Peck was a great company with a superb vision on the market and it won`t be a lie if it is said that is was a shareholder dream for every investor in the world. It has many close points of fraud to Enron case. The first fraudulent coincidence is that in both cases the most important papers and documents disappear. Enron shredded tons of paper, while in Polly Peck`s case they just disappear and Nadir told that there are no available and existing documents in their original. The second conjunction with Enron case is that Polly Peck built a hotel in Turkey, which costs around 70 million and the debt of the company did not increase. In Enron the debts were transferred and funded to other small companies. The main idea here is the head company to looks attractive, valuable and without debts. The third coincidences between both companies is that they deal with complementary goods, which can`t be substitute. As well Enron, in Polly Peck case we have huge problems with accounting. In the first case we have fault accounting, here also emerge some misleadings in this sector/department. Appendix 2 In this appendix will take a look at the meanings of the methods and approaches, which are part of fraud investigation and help us to reveal a fraud. Firstly, it should be known that such investigation is quite expensive and it should be started if there are really serious reasons that fraud occur. Testimonial evidence: This type of evidence is collected from people, who are interviewed and persuade to fill in honestly test, to realize whether we can believe in them. In Polly Peck`s case should be used this model, to take an interrogation with the people worked for this company and eventually may know something important. Documentary evidence: This type of evidence is collected from computers, documents, servers, data mining, public records, searches and so on. In addition, in such situations the databases are great source of information, no matter the information is deleted, it can be restored. This type of evidence can be used as well in this case, because most of the fraudulent information is saved on computers and if restored can answer us the basic question, is there a fraud or not. Physical evidence: This type of evidence is concerned with taking fingerprints, id numbers, weapons, stolen property and so on, which can be linked to a fraudulent act. Personal observation: This type of evidence is also named sense evidence, because it is very close to the information, which is heard, seen, felt, etc.. A second method of investigating a scheme is to focus on the fraud triangles. It should be investigated all variants, elements of the following triangles. Theft act: try to seize the perpetrator to wrench a data or information. Concealment: In this part should be taken under consideration and used documents, computer hard disks, etc. Conversion: is to define whether the defendant used money or property fraudulently for personal benefit. An great example of this type is the case: [Brandt v. State, 1944] Atmospheric Drag Model | Essay Atmospheric Drag Model | Essay The atmospheric drag 1 – Introduction The principal non-gravitational force acting on satellites in Low-Earth Orbit (LEO) is atmospheric drag. This effect for a LEO satellite has direct implications in satellite lifetime. Indeed, drag acts in the opposite direction of the velocity vector and removes energy from the orbit. This energy reduction causes to the orbit to get smaller, leading to further increases in drag. Eventually, the altitude of the orbit becomes so small that the satellite reenters in the atmosphere. The equation for acceleration due to drag is: : atmospheric density (kg.m-3) satellite’s cross-sectional area (m ²) : satellite’s mass (kg) : satellite’s velocity with respect to the atmosphere (m.s-2) : drag coefficient (dimensionless) : ballistic coefficient Drag presents a challenge to accurate modeling, because the dynamics of the upper atmosphere are not completely understood, in part due to the limited knowledge of the interaction of the solar wind and the Earth’s magnetic field. In addition, drag models contain many parameters that are difficult to estimate with reasonable accuracy: atmospheric density, ballistic coefficient, cross-sectional area Calculating atmospheric density is often the most difficult part of assessment in modeling the atmosphere. Its complexity is apparent from the sheer number of regime. In addition, although values are shown for temperature and altitude, they all change over time and are very difficult to predict. Strong drag occurs in dense atmospheres, and satellites with perigees below 120 km have such short lifetimes that their orbits have no practical importance. Above 600 km, on the other hand, drag is so weak that orbits â€Å"usually† last more than the satellites’ operational lifetimes. At this altitude, perturbations in orbital period are so slight that we can easily account for them without accurate knowledge of the atmosphere density. At intermediate altitudes however, roughly two variable energy sources cause large variations in atmospheric density and generate orbital perturbations: the geomagnetic field and solar activity. These variations can be predicted with two empirical models: the Mass Spectrometer Incoherent Scatter (MSIS) and the Jacchia models. Knowing that the considered satellite should be at an altitude of 700 km (the last launches of nano-satellites demonstrate that the start altitude is often very inaccurate), the Jacchia model is the most accurate one to estimate atmospheric density, and in this way satellite lifetime. 2 – The Jacchia atmospheric density model The Jacchia atmospheric density model formulation is very common, but also very complex. The model contains analytical expressions for determining exospheric temperature as a function of position, time, solar activity and geomagnetic activity. With a computed temperature, density can be calculated from empirically determined temperature profiles or from the diffusion equation. Then the overall approach is to model the atmospheric temperature. In this way, to simplify the analytical resolution, the altitude range will be constraint from the start altitude at 700 km to 200 km. 1 > Evaluating temperature Jacchia defines the region above 125 km in altitude with an empirical, asymptotic function for temperature: : distance between satellite and ground station (â€Å"height above the reference ellipsoid†) (km) : base value temperature (Kelvin) : corrected exospheric temperature (Kelvin) : inflection point temperature (Kelvin) As needed in the two equations above, the corrected exospheric temperature is defined as below: : uncorrected exospheric temperature (Kelvin) : correction factor for exospheric temperature (Kelvin) represents the exospheric temperature without any correction. It is based on the nighttime global exospheric temperature, excluding all effects of geomagnetic activity: Where is the average daily solar flux at a 10.7 cm wavelength for the day of interest and is an 81-day running average of values, centered on the day of interest. Because the effect of solar flux on atmospheric density lags one day behind the observed values, calculations can (at best) use values which are one day old. The resulting value of can be used now to determine the uncorrected exospheric temperature. : sun’s declination : geodetic latitude of the satellite , (-180 ° Actually can be determined from the dot product and the two vectors for the Sun and the satellite. More complicated methods are available to determine the, but the precision here does not need extra accuracy. Now the geomagnetic activity and its effect on temperature have to be corrected. The correction factor for exospheric temperature,, depends on the geomagnetic index, , and is calculated for altitudes at least 200 km. The actual value of is with a 3-hour lag, in which the molecular intersection build up and the change in density would be noticed. 2 > Evaluating density scale height For planetary atmospheres, density scale height describes a difference in height, over which the density of the atmosphere changes significantly by a factor e (approximately 2.71828 , the base of natural logarithms, decreasing upward). Usually, the scale height remains constant for a particular temperature. However, in the upper part of the atmosphere, it changes significantly and in different ways. For instance, at heights over 100 km, molecular diffusion means each molecular atomic species has it own scale height. This part will only focus on density scale height at altitude above 105 km. The temperature profile has to be integrated in the total number density of the five atmospheric components, in order to achieve their individual effect on the standard density. As the altitude assumed above 500 km, the concentration of hydrogen have to be taken into account also. First of all, the hydrogen number density at 500 km altitude (in cm-3): Implemented in the hydrogen number density equation for altitude greater than 500 km: : molecular mass of hydrogen erg/ °K : Boltzmann’s constant Then the number density of the other atmospheric components which are nitrogen N2, oxygen molecular O2 and atomic O, and helium He (in cm-3): i denotes N2, O2, O or He : number density of each constituent at 105 km altitude : thermal diffusion coefficient (only for Helium) The correction for Helium number density because of seasonal-latitudinal variations is (dimensionless): And implemented here: Finally, the total number density is given by (in cm-3): Hence, the mass density (in gm/cm-3): : mass of the constituent I in gm/mole Which gives the molecular mass: : Avogadro’s number Finally, the density scale height, according to the temperature profile which depends mainly of the satellite’s altitude and position from the Sun: : universal gas constant 3 > Evaluating density Jacchia used a standard exponential relation to evaluate density: : base atmospheric density (kg.m-3) : distance between satellite and ground station (â€Å"height above the reference ellipsoid†) (km) : base altitude (km) : scale height (km) An interesting point to highlight is below 150 km, the density is not strongly affected by solar activity. However, at satellite altitudes in the range of 500 to 800 km, the density variations between solar maximum and solar minimum are approximately 2 orders of magnitude. The large variations in density imply that satellites will decay more rapidly during periods of solar maxima and much more slowly during solar minima. The effect of the solar maxima will also depend on the satellite ballistic coefficient. Those with a low ballistic coefficient will respond quickly to the atmosphere and will tend to decay promptly. Those with high ballistic coefficients will push through a larger number of solar cycles and will decay much more slowly. Note that time for satellite decay is generally measured better in solar cycles than in years. From there to lifetimes of about half a solar cycle (approximately 5 years) there will be a very strong difference between satellites launched at the start o f a solar minimum and those launched at the start of solar maximum. The first correction to apply to this equation is for seasonal latitudinal variation in the lower thermosphere: : geodetic latitude, measured positively north from the equator (deg) : Julian date of 1958 (years) The Julian date of 1958 is used to determine the number of years from 1958. is the number of days from January 1, 1958: The correction for semi-annual variations is as below: This correction uses an intermediate value : For altitudes above 200 km, the geomagnetic effect can be neglected on density. Hence, these corrections can be apply to the standard density: Giving the final corrected density: Even though any model cannot do a real adequate job of modeling the atmosphere, the Jacchia model continues to perform exceptionally well compared to the others and is the fastest overall. Moreover, it is the only one which give analytical formulas which can be computed without external values, even though that degrades the result in a way. 3 – The ballistic coefficient Drag also depends on the ballistic coefficient, defined as a body measure of the ability to overcome air resistance in flight. For instance, satellites in LEO with high ballistic coefficients experience smaller perturbations to their orbits due to atmospheric drag. In regards to the nano-satellite analysis, mass and cross-sectional area do not change at any time. Actually, nano-satellite cannot change their position because they do not have any ergol propellers. Hence this coefficient depends mainly of the drag one. The drag coefficient of any object comprises the effects of the two basis contributors to fluid dynamic drag: skin friction and form drag. In most cases, this coefficient is estimated. Considering the configuration of the spacecraft as a regular brick-like shape and the environment conditions, it is estimated here at 2,1. Theoretically, it is highly impossible to have an exact solution, only experiments might approximate it. Ligneous Periodontitis: Literature Review Ligneous Periodontitis: Literature Review Abstract: Ligneous periodontitis is poorly defined, a rare form of periodontitis. It is characterized by pseudomembranous gingival lesion with accumulation of amyloid-like material and may or may not be associated with ligneous conjunctivitis. It is possibly due to type I plasminogen deficiency but the exact cause is unknown. This review describes ligneous periodontitis in detail with respect to etiology, clinical, histological features and treatment modality. Key words:  Ligneous periodontitis, ligneous conjunctivitis, pseudomembranous periodontitis, plasminogen deficiency Introduction: The term ligneous periodontitis was first used by Omer Guuhen et al1 to describe a destructive membranous periodontal disease. It is poorly defined entity characterized by gingival enlargement and periodontal destruction due to accumulation of amyloid-like material. Accumulation of amyloid-like material lacks the classical histochemical and ultrastructural features of amyloid.2 Most of the pseudomembranous gingival lesions have been reported in association with ligneous conjunctivitis. Therefore, finding suggests that both clinical manifestations are related. Ligneous conjunctivitis is rare form of chronic conjunctivitis that usually affects children, girls more often than boys in ratio of 3:1 but may occur at any age.3,4 This condition is ocular manifestation of a systemic disease that might be accompanied by formation of pseudomembranes on mucosa of oral cavity (ligneous periodontitis),1,5,6,7 respiratory tract-larynx, trachea6,8,9,10, nasopharynx , female genital tract (ligneous vulvovaginitis or cervicitis),6,10 middle ear ,9,10 gastrointestinal tract the mastoid system.10 Etiology: Etiology of this lesion is not clear. Among the possible causes Type I plasminogen deficiency, autoimmune reactions, trauma, hypersensitivity reaction, genetic disorders and secondary response to viral or bacterial infections have been suggested.5,6,11 Mingeret. Al12 and Schuster13 et al have reported homozygous mutations in plasminogen gene in ligneous conjunctivitis cases. It is suggested that plasminogen deficiency plays a central role in pathogenesis of this rare disease. The fibrinolytic system plays an important role in hemostasis for controlled dissolution of fibrin clot. Two type of human plasminogen (PLG) deficiency exists:14 Hypoplasminogenemia / type I PLG deficiency: In which markedly decrease PLG antigen ≠¤ 1.9 mg/dl (normal range 6 to 25 mg/dl) and functional activity upto 33% (normal range 80% to 120%) Dysplasminogenemia/ type II PLG deficiency: There is reduced PLG activity, but normal or only slightly reduced PLG antigen levels.3 Type I PLG deficiency was found to be associated with ligneous conjunctivitis (80%)6 characterized by fibrin rich pseudomembranes mainly on tarsal conjunctivae and other pesudomembranous lesion such as ligneous gingivitis and periodontitis (34%).3 Autosomal-recessive inheritance of this disorder was confirmed.13 In a large epidemiologic study in the United Kingdom, the prevalence of (heterozygous) type I PLG deficiency was reported to be 0.26% (25 of 9,611 subjects).16 The theoretically predicted prevalence of homozygote/compound heterozygote was estimated to be in the range of 1.6 per 1 million people, at least in Europe.3,8 Type II PLG deficiency patients, however, have never reported developing pseudomembranous lesion. PLG plays an important role in intravascular and extravascular fibrinolysis and wound healing. It is converted to plasmin by cleavage of the Arg561-Val562 peptide bond by either tissue-type PLG activator (tPA) or urokinase-type PLG activator (uPA). Activation of PLG by tPA is the major pathway that leads to efficient lysis of fibrin clots in the blood stream, whereas activation of PLG by uPA seems to be mainly responsible for mediating PLG activation in association with cell surfaces (wound healing, tissue remodeling).14 uPA PLG activation related to cell surfaces (wound healing, tissue remodeling) PLG tPA PLG activation lead to lysis of clot in the blood stream The main substrate for plasmin is fibrin. Plasmin also has substrate specificities for several other components of the Extracellular matrix (ECM), including fibronectin, proteoglycans, and gelatin, indicating that plasmin also plays an important role in ECM remodeling. Indirectly, plasmin also degrades additional components of the ECM via its ability to convert some promatrix MMPs (pro-MMPs) to active MMPs. During normal wound healing of the gingiva, significant fibrinolysis occurs by day 3 to 4 and is virtually complete by 1 week. Persistence of the fibrin matrix is associated with the induction of angiogenesis and formation of granulation tissue.17Mingers et al12 were the first to show that plasma polymorphonuclear elastase protein levels were markedly elevated in patients with severe plasminogen deficiencies and more so in homozygous than in heterozygous patients. It is interesting to note that all patients with type I PLG deficiency have never been shown to have thrombophilia. In ligneous periodontitis, it is assumed that fibrin appearing during normal wound healing is persistent due to type I PLG deficiency. Plasminogen is the precursor of plasmin, the main fibrinolytic enzyme which plays important roles in wound healing, keratinocyte division, migration, and differentiation. Central wound healing capacity with an arrest at the stage of granulation tissue formation and excessive fibrin deposition is possible cause of ligneous periodontitis. Clinical features of ligneous periodontitis: It is presented as generalized ulcerated, massive, nodular, waxy gingival enlargement can involve both maxilla and mandible.2 Gingival swelling could be painless or painful. Enlargement is white-yellow to pinkish pseudomembranous covering teeth, with tendency to bleed. Accompanied by extensive bone loss may lead to loss of teeth.1 Histological features: Amyloid is a nonspecific histologic term for different chemical structures such as immunoglobulin light chain, serum amyloid fibril proteins, beta-2 microglobulin, transthyretin, keratin and some hormones.18 All these materials look like homogeneous eosinophilic substances by routine histologic methods and show the same three-dimensional configuration. There are two different phases of development:1 In the first, gingival epithelium showed extensive irregular down-ward proliferation. Severe acute inflammation of epithelium and underlying tissues with accumulation of homogenous eosinophilic fibrinous material around the vessels and beneath the epithelium. The inflammatory infiltrates included mostly plasma cells and polymorphonuclear leukocytes, with fewer lymphocytes and mast cells. Epithelium in acute phase showed edematous widening of intercellular spaces and contained numerous degenerated keratinocytes in the suprabasal layer in the form of hyaline apoptotic bodies. Subepithelial connective tissue is also edematous and contained numerous small dialated vessels and an amyloid like material. In second phase, the epithelium showed slight acanthosis and parakeratosis without ulceration. Inflammatory cell infiltrate is not as heavy as in first stage. There is subepithelial amorphous, nodular, homogeneous, eosinophilic amyloid-like accumulation. The accumulated material did not show the typical apple green/ golden brown birefringence of amyloid with Congo-red stain. Thioflavin-T fluorescence methods for demonstration of amyloid is also negative. Accumulation is reticulin poor and stained red with Masson’s trichrome stain. Immunostaining shows strongly positive for fibrinogen and weakly positive for immunoglobulins. Electron microscopy of gingiva shows fine filaments, approximately 10nm in diameter arranged in interweaving bundles resembling those seen in ligneous conjunctivitis. Within this network there are short bundles of thicker, darker filaments resembling epithelial tonofilaments and also fragments of cellular debris. No typical collagen fibers were found within this material.19The reason why the amyloid-like material in these cases failed to show all the tinctorial properties of amyloid can be explained by considering the process of amyloidogenesis. For materials like immunoglobulin light chain and keratins to acquire the typical properties of amyloid, a time-dependent series of events must occur consecutively.19 Failure of one or more of these stages to take place may conceivably result in the formation of a material which shares only some of the features of amyloid. This half-amyloid, half-hy aline material (hyaline-amyloid) needs more filamentous degeneration of the deposited materials in order to stain as typical amyloid.19 TREATMENT: Several treatment efforts such as subgingival curettage, gingivectomy, chlorhexidine rinsing and antibiotics were unsuccessful. Surgical excisions of gingival lesion are followed by rapid recurrence of membranous lesions. Extraction of most permanent teeth appears to be inevitable due to advanced alveolar bone loss and poor prognosis of this ligneous disease. Administration of topical plasminogen has shown good results for the treatment of ligneous conjunctivitis,20 whereas its efficacy for the treatment of oral lesion remains to be elucidated. It is expected, however that topical plasminogen together with periodontal therapy can postpone it until adulthood, when a more aggressive approach can be considered. In some cases gingival lesions become  quiescent or disappear following tooth loss.2 Frimodt- Moller5 also noticed some regression in the eyelid lesion following tooth extraction. Different modalities of surgery, antibiotics, steroids, antiviral agents, beta and x-ray irradiati on were found ineffective in the treatment.6

Wednesday, November 13, 2019

Sir Francis Bacons Advancement of Learning and Information on the Internet :: Internet Net World Wide Web Media

Sir Francis Bacon's Advancement of Learning and Information on the Internet In the book of Ecclesiastes we are told, "Of making many books there is no end; and much study is weariness to the flesh." (Eccles. 12:12) If we compare web sites to books, then it follows that there is no end to the amount of information put onto the Internet, and that studying, or, browsing the Internet is tiring. Additionally, we read, "For in much wisdom is much grief: and he who increases knowledge increases anxiety." (Eccles. 1:18) The sheer quantity of information found on the Internet must increase our knowledge and this we read - that anxiety follows. Bacon's tells us that what we need is not quantity, but quality of information plus a corrective spice. Bacon reasons that the biblical writers were not thinking of "pure knowledge" of nature and universality. He suggests that they were referring to people's attempts to rule themselves using knowledge of good and evil, in which case depending no more on God. Therefore, there is no grief in learning. How large a quantity of knowledge can completely fill the mind? Nay, the mind can never be satisfied with a quantity of knowledge states Bacon. He quotes the Scripture, "the eye is never satisfied with seeing, nor the ear with hearing." (Eccles. 1:8) There is nothing in this world that isn't reached by people's inquiry and invention. If this is the capacity of the mind, then it is clear that there is no problem with having too much knowledge. The problem is the quality of knowledge therein. The fact that the Internet is bristling full of information, too much information for a single human being to comprehend, is not the problem, but the real issue is in the quality of the information therein. The old lesson on Internet searching is when you enter for example, "computers," and the search engine returns 10 of an abominable 8,102,365 matches. You would exclaim, "Wow! There is a lot of information in there." Then you would ask, "How do you know what is good?" Where is the quality? Portals (who run search engines) these days are adding value to their searched information thereby returning higher quality results, often grouped by appropriate categories, thus pinpointing useful information for the learning public. Yes, the quality of information needs to increase, but Bacon tells us that we need a corrective spice. The reason we need this spice is that the information may be of high quality but be "venomous" or malign in nature.

Sunday, November 10, 2019

Knowledge and Emotion Essay

Emotion plays a big role in gaining knowledge even though when we do not realize it. Therefore, I agree with the quote, â€Å"There can be no knowledge without emotion. We may be aware of a truth, yet until we have felt its force, it is not ours.† by Arnold Bennett, an English novelist. First of all, with the part, â€Å"There can be no knowledge without emotion1†, it can be proved by our experience. For example, we know about plate tectonics but until you feel it, you can’t have knowledge. Earthquakes prove that the plate tectonics are moving towards each other, away from each other or slide past each other. Since I live in Japan, earthquakes can be felt often and I have the knowledge of what it is like to be in an area with lots of earthquakes. Also, for example, we can prove that we have knowledge from genes. Sometimes, I feel that I have the same characteristic as my mother when I am talking to my pets. I talk with them in a softer voice than when we talk to other people. Also, my mother’s family loves animals and I was also brought up with an animal always beside me. Finally I can also see evidence from learning physics. I learned that the energy is transferred into other energies. Before, I wondered why bouncy balls bounced lower each time. When I learned about the energies, I gained the knowledge that the potential energy was transferred into heat, sound and other energies. From gaining these truths and experiencing it, it gives us knowledge of what it is like. By experiencing these things, it influences our emotion and gives us the knowledge. Though some people disagree that knowledge can be gained without emotion, I argue that the statement is not true. Though when you learn something, until you have realized what it is and accepted the information, then it is not knowledge. We have to know the information to gain the knowledge so to gain the knowledge we have to experience it. For example, I know the truth that floods occur and the consequences as well as the effects of it but since I have not experienced it before, I do not have the knowledge of what it is like to be in an area, which flooded. Furthermore, by learning biology, I know that there are diseases such as thrombosis, a blood clotting disease but since I have not experienced it I do not what it feels like to have thrombosis. As a result, I do not yet have the knowledge. Knowledge can be gained by other ways of knowing such as reason, sense perception and language. Though I agree with this, I think these all involve the ways of knowing of emotion. When we have a reason to gain knowledge, we gain the knowledge by realizing it and experiencing it. When we gain knowledge by sense perception it is done by experiencing something and realizing what is going on in our surroundings. Finally for language, we are experiencing it since we are talking or listening to the language. Since all these involve the action of experiencing, it all involves emotion. If someone did things unconsciously, I wonder if they can get knowledge. People who sleepwalk have been seen eating, dressing, driving cars, and many other things. Their brain is not fully shut down. Sleepwalking occurs before they are in the state of rapid eye movement, or the moment they are dreaming.2 They have their eyes open to recognize their surroundings. Therefore, I think they are using their sense perception when they are sleepwalking. Though they may not remember it when they wake up and get confused but I think their brain remembers it since the brain is not fully shut when people sleepwalk. Therefore knowledge is gained from experiencing things even if they are sleepwalking which is done unconsciously. Reflexes are also done unconsciously. They are done because we have the knowledge of what to do best to have the least damage to ourselves. That is why we pull our hands back when we touch something hot to reduce the possibility of burning our hand. We try to reduce it because we have the knowledge of what is going to happen if we do not. If we do not take our hand back, we know we are going to burn our hand and feel the pain. When I wake up, I have the reflex of stopping the alarm clock because I have the knowledge that I have to wake up to go to school. This reflex was done because I had the emotion that I did not want to go to school since I had to wake up at six o’clock in the morning. Therefore as a conclusion, I agree to an extent with the quote by an English novelist, Arnold Bennett of â€Å"There can be no knowledge without emotion. We may be aware of a truth, yet until we have felt its force, it is not ours.† Emotion is connected to the other ways of knowing and everything we do in our lives. Experiencing things give knowledge to us which gives us emotion whether we do things consciously or unconsciously.