The Effects Of Playing Video Games On Children - 859 Words

Alternating feet and slamming them down on each stair, I make my way up to my apartment. The throbbing in my head seems to be in cadence with my every step. It has been one of those days, the kind of day that I want to start over but cannot. So instead I continue up the stairs to the comfort of my own home. Fiddling with the keys in the door just prolongs the process of me relaxing on the couch. But finally I am inside. The softness of the couch hugs my body. I surrender myself to it. It helps my mood but not enough. The stress of the day is still sitting on my shoulders. The only way to relieve this stress is to try and forget and what better way to do that than to play a video game. For as long as I can remember, playing video games has been my outlet to relieve stress. There is something about playing ‘Call of Duty’ and creeping through the battlefields, shooting up enemies, that is relaxing. My fingers, moving a thousand miles a minute, press every button while tryin g to stay alive. Some may argue that this is not a healthy way to de-stress but as with every thing in life there are positive and negative aspects to it. Playing video games can have both positive and negative effects on children. One positive effect of video games is that it can increase a child’s fine motor ability. It can also improve their hand-eye coordination. Children who are playing these games have to move the controls while simultaneously pressing an array of buttons. This is a great activity forShow MoreRelatedEffects Of Playing Video Games On Children1556 Words   |  7 Pagesnegative effect on children because they think it causes them to become greatly distracted, violent, socially isolated, addicted, and teaches them the wrong values such as vengeance and aggression. However, what a lot of people don’t know is that playing video games actually impacts your brain in many positive ways. It allows people to improve in following instructions, hand eye coordination, problem solving, multitasking, accuracy, eyesight, concentration, and memory. Playing video games are notRead MoreThe Effects Of Playing Video Games On Children846 Words   |  4 Pages Kids today are growing up in a different world than the kids that grew up fifteen years ago. They have a huge desire for playing video games and their social skills on the inside and outside of the classroom lack immensely. Parents start to become concerned because schools focus on technology instead of the basics like map reading, mental math, and most importantly social skills and communication. Students are too focused on the screen instead of communicating with the people around them. When theseRead MoreHow to Combat the Effects of Violent Video Games Playing on Children1185 Words   |  5 PagesHow to Combat the Effects of Violent Video Game Playing on Children â€Å"Stay alive at all costs! Kill the bad guys! Head shot!† These are just some examples of the dialogue spoken amongst children who play violent video games such as Call of Duty and Halo. Twenty years ago, this would not be the typical game play dialogue amongst children, but with the surge of popularity of violent video games this is now becoming the norm. Playing these violent video games is just another way to pass time on a SaturdayRead MoreImpacts of Video Gaming1704 Words   |  7 PagesScientific research supports that video games have implications on the youngsters. In addition, they support the claim with concrete findings addressed in the literature review. In their reports, various researchers state that video games affect the social, psychological, and physical well-being of children. This research report supports the scientific view that although video games are beneficial in terms of improving attention, they negatively affect the children’s social be ing on a deeper contextRead MoreNegative Effects Of Video Games1217 Words   |  5 Pages Nowadays, video games are very common types of entertainment in every family. The impact of video games on the behavior of the player have been be controversial issues for decades. The advocates claim that video games are more than simply a fun that one plays during spare time. They are important for cognitive skill development, stress relief, prosocial behavior reduce mental health disorder. On the other hand, the detractor argue that video games have effects on aggressive cognition, addictionRead MoreThe Effects Of Video Games On Today s Youth1131 Words   |  5 PagesIntroduction Video games have been one of the most popular sources of entertainment for quite some time. Video games have changed the entertainment industry and is now a billion-dollar industry. The industry has also effected society. Of course, there are some benefits of using video games, but there are also many negative effects of the use of video games, especially on today’s youth. According to NPD, ninety-one percent of children from the age of two to seventeen play video games (Camp, 2011)Read MoreThe Negative Effects of Video Games Essay1337 Words   |  6 PagesVideo games began in the late 1960s. It is highly interactive but also a distinct simulation of the real world and the world of thinking. In recent years, Video games have been gaining its popularity at an amazing rate and have developed into a common form of entertainment in peoples lives. According to a survey, the researcher found that in 1992, approximately ninety-two percent of U.S. kids between 2 and 17 years of age play video games, and their parents bought 225 million of them last year toRead MoreVideo Games Positive And Negative Effects1317 Words   |  6 PagesAbstract In recent years, video games have played an important role in the field of education and in treating psychological patients. Video games are a form of self-indulgence, which often provide unique and engaging environments that train players to think fast and resourcefully. With the right design and mechanics, they can facilitate learning and cognitive thinking in diverse levels .Computer games can be used in children with mental health issues, psychological disorders and in chronic disordersRead MoreVideo Games Do Not Cause Violence1619 Words   |  7 PagesVideo game violence has been a discussion dating back to games like Pac-Man and Space Invaders to current games like Call of Duty and Mario. Many people are lead to believe that video games can cause children to act violent. However, video games do not cause violence in children. Video games can help in many ways either in society, people with certain disorders, or improve some mental issues. Video games help shape society in the way they bring people together. Video games are said to bring kindnessRead MoreAdolescent Aggression Based on Violent Videogames1645 Words   |  7 PagesVideogames Violent video games played by millions of people every day results in animated characters having hearts ripped out, heads decapitated, and blood squirting across the screen as their mutilated bodies are erased from the screen. Most players play these games to pass the time, increase hand eye coordination, and create harmless competitions amongst those playing. However, some who play these games are entranced by the violent aggressive behaviors demonstrated in the games and may even act

Gay Marriage Why Should We Legalize It Essay - 1284 Words

Gay Marriage: Why Should We Legalize It? Gay marriage tends to spark many different opinions in the hearts and minds of the citizens of this great nation. This political issue is usually one that would spark a heated debate between even the closest of friends. The subject description typically spurs intense hatred and anger, even. You would more than likely witness numerous signs picketing this issue whether it may be a revised Bible quote deeming it a sin or a sign decked out in the many colors of the rainbow which is the universal flag for gays. I propose that gay marriage should be legalized because nontraditional couples should have just as many rights and privileges as traditional couples and the legalization of it is not†¦show more content†¦Most marriages in this country end in divorce for various reasons; traditional couples merely do not deem marriage sacred. By keeping gay marriage banned, it does not help in saving a sinking ship. It simply can not help or hurt th e fragility of the institution of marriage. â€Å"Marriage is for everyone – no exceptions, no exclusions† (Rauch 6). Some traditional couples do not even marry for the sake of love; same-sex couples should have the option because they want to marry for love. Marriage should not be limited to just a man and woman; it should be between love and love. Most opponents of gay marriage state that legalizing gay marriage will redefine the definition of marriage. Opponents are simply attempting to emphasize the importance of traditional marriage over nontraditional marriage. Although this is not directly stated, a person can read between the lines to conclude that this is the real reason behind the opposition. The banning of gay marriage is alienating the homosexual citizens of this country from the rest of the population. The government has attempted to make the citizens believe that everyone has the same rights and opportunities but this is just not true. When same-sex coupl es are unable to join in a legal partnership, the government is contradicting itself by attempting to rewrite the Constitution to fit their own hidden agenda. The majority of theShow MoreRelatedWhy Should We Legalize Gay Marriage?811 Words   |  4 PagesWhy should we legalize gay marriage? Or, in other words, why isnt gay marriage legalized already? Same-sex marriage is just about as humane as opposite-sex marriage. One in ten people are gay. Seems perfectly normal to me. Is it normal to you? And anyway, why dont people like two gays marrying? Lets start out with the facts. The evidence. The nitty-gritty of all this debate. One out of ten people are gay or lesbian. So theres about twenty-eight people in this class, am I right? So thats atRead MoreSame-Sex Marriage Must Remain Legal Essay examples1271 Words   |  6 Pagesfive years same-sex marriage has become one of the most controversial issues in the United States, many social activist strive to aid homosexuals and their fight to legalize same-sex marriage. Marriage is a fundamental right not a privilege. Gay men and women should not be discriminated against based on their sexuality. Marriage is a sacred bond between two people that love each other no matter the sex, race, or religion. Everyday homosexuals are treated unfairly; most were born gay and cannot helpRead MoreSame Sex Marriage Should Be Legal in All States1390 Words   |  5 PagesSame Sex Marriage Should Be Legal in All States When you see the word marriage, what do you see or think of? Majorities of Americans will see a man and a woman together. That’s because it is a tradition that marriage is between a man and a woman. Wouldn’t it be nice if everyone could marry the love of their life? Unfortunately, same sex marriage is banned in thirty-two states and only legalized in eighteen states. So why can’t gay and lesbian couples marry each other? Same sex marriage is protectedRead MoreWhy Gay Marriage Should Be Banned in Georgia1100 Words   |  5 Pages Why Gay Marriage Should Be Banned in Georgia Georgia has always been a state where family values and community issues are important in our society. Many people who live in the southern United States have always been for conservative and or republican values. This typically involves a christan background, and therefore, the people of Georgia should not support gay marriage because most people are Christians. Also there is a code of natural law that must beRead MoreShould Gay Marriage Be Legalized?1705 Words   |  7 PagesPaper Option 1 Gay marriage has and still is a huge controversy in the United States. I will say though that the U.S. has come along way when it comes to same-sex marriage. As of November 20, 2014 gay marriage is now legal in thirty-five of the fifty U.S. states. Massachusetts was the first state to legalize same-sex marriage in May of two thousand and four. As of October ninth two-thousand and fourteen, only sixteen out of one hundred and ninety-four countries allow same sex marriage. By those oddsRead MoreLegalization of Gay Marriage1319 Words   |  6 PagesPREPARED BY: REGINA KHOR MAY LIN AA09179 Relationship Should we legalize same-sex marriage in our country? To persuade To persuade my audience that we should legalize same-sex marriage in our country. Same-sex marriage should be legalized since it is the natural form of the marriage evolution, part of human rights and able to prevent psychological stress from the LGB community. (LGB- lesbian, gays and bisexuals) Problem and solution I.INTRODUCTION Picture this... A manRead MoreShould Gay Marriage Be Legalized?935 Words   |  4 PagesThere is a lot of controversy about gay marriage and whether or not it should be legalized in certain states that haven t yet legalized it. My opinion on this topic is that it should not be legalized for various reasons. My reasons on this have nothing to do with religion because religion shouldn’t have anything to do with their opinion; religion is a biased opinion because of its authenticity. Another thing that shouldn’t be considered is their opinion that doesn’t have a reasoning behind it likeRead MoreThe Right of All: Legalize Same-Sex Marriage Essay1402 Words   |  6 Pagesgetting judge by people who should be the most understanding, but because one man, who lived just over 2,000 years ago, wrote in a book that it’s a sin to love someone of the same sex. People live that live everyday of their lives, except opposite. The big question about same-sex marriage is if it should be legal or not, and why? The problem with same-sex marriage is that if the US allows it, we don’t know how the US would react. A big argument against same-sex marriage is that they shouldn’t be allowedRead MoreEssay about Equal Rights for the Gay Community1413 Words   |  6 Pagesfor the Gay Community Dr. Craig Jonas Submitted in Partial Fulfillment of the Requirements for HUM201 Peace and Conflict Studies By Samantha Meche Kinder, La 2/24/2012 Abstract In this country there is a flawed assumption that gay people enjoy the same civil right protections as everyone else and there are a lot of stereotypes about gay relationships. Living as a gay individual in this country can be extremely overwhelming and scary. When it comes to marriage between gay couplesRead MoreGay Marriage Moment Essay951 Words   |  4 PagesGay Marriage Moment Gay marriage should be allowed nobody is perfect. In this world we all have the ability to love somebody. We shouldn’t judge others, all of us are human beings just because we don’t like a man or women of our kind. Each one of us that are homosexuals or lesbians or gays. Doesn’t mean that we can’t have the same things as men and women some people believe that same sex marriage is against their morals and their religious won’t accept it. Gay marriage should be allowed because the

E-Business in Modern Business Free Essays

string(285) " and services and the audience already have some knowledge about the product and services so our little efforts can bring some good revenues for the company but in case of individual customers we have to be very conscious about the individual taste and preference to win their hearts\." Introduction E-Business is one of the most emerging buzz words in today’s business sector because it is designed to facilitate the individual and business community so that they remain in touch with their dealings record in 24/7 basis. There have been important progresses in the arrangement of the UK business service division in the past 30 years. As per the study of Devlin (1995), in anticipation of the near the beginning 1970s practical differentiation was principal with numerous supervisory body boundaries forced, one major outcome being limited rivalry both nationally and worldwide. We will write a custom essay sample on E-Business in Modern Business or any similar topic only for you Order Now As a consequence, there was serious dependence on usual division based liberation of business services and modest force for alteration. This transformation slowly with deregulation of the business and the progressively more significant position of information knowledge brought rigid opposition and force for speedy alterations. On the other hand, usually these near the beginning online business services were unsuccessful to obtain extensive receipt and were ceased. With fast enlargement of previous types of electronic services mostly on the Internet, in view of the fact that the mid 1990s banks have rehabilitated their attention in electronic form of liberation (Daniel, 1999) and underway offering for the most part business products such as present accounts, saving accounts and so forth by means of the Internet and skill facilitated channels which are cooperatively known as e-banking. The innovative information technology is flattering a significant issue in the prospect growth of bu siness services, and particularly numerous financial businesses. Banks are faced with a number of significant questions, for example how to get filled advantage of new skill opportunities, how e-developments alter the ways customers interrelate with the financial services supplier, etc. Selected Company: Barlcays In today’s competitive working scenario most of the businesses are trying to come out of the physical operations and switch their businesses to the virtual world so that they can make their presence possible on 24/7 basis enabling any customer to approach the company without any barrier and hassle free working operations. In case of the banking sector it is important to remain activated all the time so that customers from all the parts of the world can remain in touch with the bank without any problems and barriers. In order to accomplish this work I have selected the banking industry because E-business is very common and fast developing in this industry. Furthermore I have selected Barclays as the company to focus on its E-business operations like E-marketing and Customer relationship management that how Barclays managing its operations electronically in order to enhance the customer facilitation and employees growth to streamline its business process in order to get high returns and savings on its investments. Emerging Importance of Internet Banking in Barclays It is an established reality that Internet banking is turn out to be a middle field of learning by a lot of researchers in Ireland. Purposely, the new learning demeanour in Internet banking is completed by Guriting and Ndubisi (2006) who premeditated Borneo virtual and e-banking. Among the other UK internet banking studies are Ndubisi and Sinti (2006), Ndubisi et al. (2004), Suganthi and Balachandran (2001) and Shanmugam and Guru (2002), to talk about a only some. These studies exclusively proffer an exact sympathetic on Internet banking taking in the middle of Irish. On the other hand, it is incomplete for them to discover the undergraduate’ behavioural purpose over internet banking reception, previous studies were quiet to speak to particularly apprentice as their major objective of investigation (i.e. Karem, 2003; Ndubisi et al., 2004; and Sathye, 1999). Consequently, the present learning is calculated in command to learning undergraduate receiving of Internet banking. Barclays E-Banking in Current Scenario In this current scenario of rapid development and progress people find it really hard to go to the branch and perform their banking transactions and other deposits. When people became fed up with the entire branch banking facilities and other formalities then they started to think about something virtual banking facilities so that they can successfully eliminate all the barriers of the banking industry and they can work 24/7 from anywhere and everywhere. This thinking leads them to consider a E-banking option that is very successful nowadays (i.e. Karem, 2003; Ndubisi et al., 2004; and Sathye, 1999). E-Marketing and CRM in Barclays It is an undeniable fact that E-business has introduced numerous new and innovative means of performing business operations. Some of them are e-marketing and CRM. These two business process were previously done in physical world by using physical resources and equipments, but now due tot he rapid advancement in technology and electronic these two functions can be performed electronically and in the virtual world successfully. E-marketing in Barclays Internet marketing plan in Barclays include, how to begin an Internet business, online e-marketing, and e-marketing scheme, search engine optimization, and providing Internet advertising guru tips have been our centre for several years. Marketing is the sole of any organization, e- marketing strategy is a process that enables an organization to utilize its limited resources on the greatest opportunities to increase sales and achieve a sustainable competitive advantage in the market in which the organization deals. A marketing strategy key concept is that client contentment is the come primary. A marketing strategy is a process that enables an organization to utilize its available resources on the maximum opportunities to promote sales and achieve an appropriate advantage in the market in which the organization deals. Kotler’s describe that marketing is a concept applicable in all organizations not only for profit business corporations†. (Kotler, 1982) Marketing to organisation and consumers In this contemporary marketing is become very vast field and people are doing specialisation in organisation and consumers both sectors to gain the maximum benefits out of the marketing. People say it is easy to market the products and services to the organisation rather than individual customers. Because at organisational level we have to give thorough presentation about the product and services and the audience already have some knowledge about the product and services so our little efforts can bring some good revenues for the company but in case of individual customers we have to be very conscious about the individual taste and preference to win their hearts. You read "E-Business in Modern Business" in category "Essay examples" Major Roles Media advertising Main media publicity was the action hardest hit by the financial plan cuts, considering the sharpest descending amendment in all groups. The cut to medium budgets was the third consecutive periodical descending amendment and was also the main seen for two years. Direct marketing On average in last year, direct marketing budgets were left unchanged. This quarter marked an end to the steady upward revisions which have been seen in the past seven quarters. The continued focus on direct marketing can be attributed to its perceived cost effectiveness and accountability CRM in Barclays With the emergence of E-busienss most of the business can successfully manage to entertain its customer on 24/7 basis by providing them services and products offerings through internet or any other virtual means. E-business has made it really easy for the customer to access the company to solve it issues measure and matters by remain connected with the company all the time devoid of boundary and any other barriers. Benefits of CRM Time saving factor Electronic banking has given new modes of performing business and dealings. It’s proved to be a very productive and time saving for the business transactions. Now we do not have to wait for two to three days for cheque clearing within few minutes we can transfer our funds and we can also deposit our cash and attain financial statement within few clicks. These procedures have really made our business matters more convenient and fast and it also reduced time in our daily transactions. In fact some of the Banks in Ireland are offering mobile service as well due to which we can check our account transaction anytime and anywhere (Pekka Laukkanen, 2008, pp.440 – 455). Customer flexibility E-banking provides utmost flexibility to the customers and it can also provide equal facilities and flexibilities to the bank employees. Now they can make their posting to branch to branch transfers with the help of virtual network or we can also call it virtual private network that is VPN. These systems can really help the employees to build long term relationships with the customers and it can also enhance their credibility in their career. Along with this these internet facilities ensure 24/7 service availability of banking service without any tension or time boundary (Minna Mattila, 2003, pp.514 – 528). Security As you’d wait for from a reward winning online banking examination, there’s totally no cooperation when it comes to safety. There are two separate areas of safety that relate to our online banking customers. The primary is our safety system to defend you when you use e-Banking. The moment involves the safety measures you should get to defend yourself when you go online. Use Cases in Aspect of Customers and Enterprise The below mentioned cases are the perfect example of e-business application in an online library and online shopping. It can really boost the business performance by adding huge profits and sales in business accounts and financial records. E-Library OPAC An Online Public Access Catalog (OPAC) is e-Library website which is part of Integrated Library System (ILS), also known as a Library Management System (LMS), and managed by a library or group of libraries. Patrons of the library can search library catalog online to locate various resources – books, periodicals, audio and visual materials, or other items under control of the library. Patrons may reserve or renew item, provide feedback, and manage their account. Online Shopping Web Customer actor uses some web site to make purchases online. Top level use cases are View Items, Make Purchase and Client Register. View Items use case could be used by customer as top level use case if customer only wants to find and see some products. This use case could also be used as a part of Make Purchase use case. Client Register use case allows customer to register on the web site, for example to get some coupons or be invited to private sales. Note, that Checkout use case is included use case not available by itself – checkout is part of making purchase. Except for the Web Customer actor there are several other actors which will be described below with detailed use cases. Conclusion This paper has numerous actions and parameters that can measure the importance of E-business in banking sector scenario and it also gives real analysis about the domestic market that how customer will respond towards this banking facility and services. E-Business, the newest production of electronic banking transactions has released up novel window of occasion to the current banks and monetary institutions. Most of the banks have their own websites but not all of them proffer internet facilities. The major cause of this is that the banks do not have the IT infrastructure and good security description. To increase the self-assurance on internet banking the in general computer literacy must be urbanized. With that ambition management has taken scheme even in the root level to enlarge it literacy in the state. On the other hand, with banking customers growing more and more relaxing with the digital way of life, but Barclay’s customers are not intended in case of e-banking in Ireland. They are not flattering recognize the influence of knowledge and seek to influence it to get pleasure from better management over their banking operations. To bring to a close that e-banking may also give previous benefits. For example, making new markets, and plummeting functioning costs, managerial costs and labour force are more and more imperative aspects for the banks’ competitiveness, and e-banking may get better these aspects as well. So, UK banks should take these compensation of e-banking in UK as before time as likely. References Chen, T. (1999) Critical Success Factors for Various Strategies in the Banking Industry. International Journal of Bank Marketing. Vol. 17, No. 2, pp 83-91. Cronin, M. J. (1998) Defining Net Impact: The Realignment of Banking and Finance on the Web, in Cronin, M. J. (Ed.) Banking and Finance on the Internet. Chapter 1, John Wiley Sons, New York, USA, pp. 1-18. Daniel, E. (1999). Provision of electronic banking in the UK and Republic of Ireland. International Journal of Bank Marketing, 17 (2), 72-82. Davis, F.D., Bagozzi, R.P., Warshaw, P.R.(1992). Extrinsic and intrinsic motivation to use computers in the workplace. Journal of Applied Social Psychology, 22 (14), 1111-1132. Franco, S. C., Klein, T. (1999) Online Banking Report, Piper Jaffray Equity Research, www.pjc.com/ec-ie01.asp?team=2 Guriting, P., Ndubisi N.O. (2006). Borneo online banking: Evaluating customer perceptions and behavioural intention. Management Research News, 29 (1/2), 6-15. Minna Mattila, Heikki Karjaluoto, Tapio Pento, (2003) â€Å"Internet banking adoption among mature customers: early majority or laggards?†, Journal of Services Marketing, Emerald Group Publishing Limited Vol. 17 Iss: 5, pp.514 – 528 How to cite E-Business in Modern Business, Essay examples

Shortfalls And Weaknesses In Communication †MyAssignmenthelp.com

Question: Discuss about the Shortfalls And Weaknesses In Communication. Answer: This is a reflective essay which would help me in analysing my shortfalls and the weaknesses which I have particularly in my communication skills. Communication is deemed as the heart and soul of coordinating and sustaining the professional working life. It is the organising element in the organizational life. Due to this emphasis on communication skills, I would be doing the reflective essay over my communication skills. In order to evaluate my communication skills, I would be using five diagnostic tools which I came across while undertaking this course. The use of these diagnostic tools would be very helpful for me as it would help me improving in my business life, apart from a growth on my personal level. Once I identify the shortfalls by using these diagnostic tools, I would do review some literature in order to analyse the theories associated with my shortfalls and the possible solutions for it. And then I would draw an action plan which would be represented through Gantt chart which would depict the actions which I have to undertaken in the next six months, in order to improve upon the skills which I lack. The first step which I took in evaluating the communication skills which I have, I selected five diagnostic tools and took approval for the same from the tutor, so that I could use them for the purpose of this reflective essay. In this regard, I started with the SPCC, i.e., Self-Perceived Communication Competence Scale which helps in measuring the communication apprehensions of a person. This tool evaluates the communication ability which an individual has, and is used, when faced with different state of affairs, with wide ranging audience (McCroskey McCroskey, 1998). Another communication apprehension tool which I used was PRICA, which stands for Personal Report of Intercultural Communication Apprehension. This tool helps a person in evaluating their feelings when they come across people from different cultural backgrounds and the apprehensions which an individual feels when they have to communicate with diverse background people (Neuliep McCroskey, 1997). The next tool which I used for the purpose of this essay was the NIS-S, which stands for Nonverbal Immediacy Scale-Self Report. This tool helps in judging the immediacy of a person when they have to communicate with other particularly using the non verbal immediate behaviour and also shows the positivity of a person by using non verbal cues and gestures (Richmond, McCroskey Johnson, 2003). The fourth tool which I used for the purpose of this essay was Willingness to Listen Diagnostic which shows the orientation of an individual to listening to others (Richmond Hickson, 2001). And the final tool for the purpose of this study was the Talkaholic Scale which shows the magnitude of how much a person talks, and if they have to learn to control it. It denotes the level of talkativeness in an individual and highlights if a person is compulsive talker or not (McCroskey Richmond, 1995). As soon as I finished scoring myself on the questions asked on the five diagnostic tools, I started to evaluate my scores as per the standards and what each of my scores depicted, particularly with regards to my shortfalls. In this regard, I firstly went ahead and filled the SPCC and then calculated my final score in it, which stood at 41.67, rounding up to 42. This clearly highlights my biggest flaw of speaking in public and in groups as this score is on low side of SPCC. Breaking down the scores individually, I got 35 in public, 45 in meeting, 50 in group, 36.67 or 38 in dyad, got 18.75 or 19 in stranger, 37.5 or 38 in acquaintance and 68.75 or 68 in friend. Apart from friends group I scored on the low SPCC scores all around which shows how apprehensive I get when I have to talk to public, strangers or even acquaintances. So, most of the times, I do face difficulty in presenting my views before any group. The next tool which I used was PRICA and I knew I would score badly in this. I got a score of 30 in this, which shows that I tend to be uncomfortable when it comes to interactions with people of different cultural backgrounds. The third diagnostic tool I used got me a score of 97 which shows that I do use a lot of body language and non verbal cues to put forward my point. The next tool I used was Willingness to Listen Diagnostic where I got a score of 76 which should that I am always open to listen to others, which then helps me in learning new things. The last tool was the Talkaholic where I got 26 depicting that I am not a compulsive talker and I do not have the need to stop myself when it comes to talking too much. My two weaknesses relate to communication apprehensions, which relates to the first two tools, i.e., intercultural apprehensions and the public speaking apprehensions. There are numerous instances where I have faced these issues. Just 3-4 months back, we were asked to prepare a group presentation. I faced a difficulty in interacting with my group as I did not know the other people. However, matters escalated when we were asked to present this report before the class, speaking just 200 words on the experience. Naturally, I froze and stammered my 200 words, and also got very sweaty. Another similar incident took place when my father asked me to join the drama class, and I could not do so, as I did not know how to talk to others. My father thought this would be a good thing as it would help me open up to others. He still took me to the first class and the drama teacher did her best in making me comfortable about my apprehensions, but on the very second day, I ran out of the class and ga ve up. Communication apprehensions are identified in intercultural communications and in public speaking. The concept of communication apprehensions had been originated by James C. McCroskey and he worked up to develop an intercultural communication apprehension model, as was similar to that of emotions and thoughts in the communication apprehensions, however the one developed in this context was related to the linguistic barriers and barriers of culture (Neuliep, 2014). These could have its foundation in audience, situation, context or trait. Some scholars have shown that when faced with such circumstances, the anxiety was present only in specified situations like that of a job interview or a public speaking situation and the apprehension in such cases is based on apprehensions (Gumus, Hamarat Dursun, 2005). Other have highlighted that intercultural communication apprehensions were usually based on negative perceptions relating to the differences in cultures of two people and this display ed an uneasy behaviour when the individuals came in contact with another individual from a different culture, in other words, resulting from the imminent cross cultural interactions (Mak et al 2013). Intergroup anxiety was highlighted by Rahmani (2017) as a negative feeling, along with the feeling of restlessness when the individual has comes across when having to communicate with an individual who is not of their same cultural identity. And in his view, the intergroup anxiety portrayed negative results, which results in the cognitive performance of a person being hampered, in addition to the social interactions. There have been diversified contextual incompatibilities with regards to these communication apprehensions resulting from both cultural and non cultural elements. These communication apprehensions result from the differences in an individuals culture, for example, in the individuals belonging to Arabic nations, US, Australia, East Asian nations and Western Europe (Hackman Barthel-Hackman, 1993; Hsu, 2007; Pederson, Tkachuk Allen, 2008). And so, people belonging to individualist cultures usually put focus on their personal needs, activities and also their personal space . It had been noted by different scholars that in the high context cultures of Japan, China, Arabic nations and Korea, there was a difference from that of the low context cultures like that of US, which result in communication apprehensions (Merkin, 2009; Pederson et al. 2008; Pryor, Bulter Boehringer, 2005). It had also been stated that the majority of information in high context culture is shared amongst participants, where there is a shared communication perception depending upon the particular context of the communication. Though, it has been noticed in context of low culture that it covers more information and is straight forward (Hall, 1976). Hence, Pryor et al (2005) deemed that high context cultures are quite less valued and are quite apprehensive. And the oral communication highlights the culture context based on the communication traits (Allen, O'Mara Long, 2014). Jaffe (2015) believed that public speaking was a major issue which was faced by almost every person on earth, particularly when they have to speak before a big group of strangers. When it comes to public speaking, it is deemed as the most difficult aspect for nearly every segment of public, and particularly for the college students, when presented with the opportunity of addressing their class. When faced with public speaking, the people often have difficulty in making difference between sounds and at times, are unable to understand simple words (Horwitz, Horwitz Cope, 1991). Other set of scholars have also held this view and provide that communication skills are deemed as a big factor in both the college and work life of a person (Dunbar, Brooks Miller, 2006). There has been an emotional predisposition when it comes to anxiety which stems from public speaking (Beatty, 1998; Beatt, Balfantz Kuwabara, 1989). In the views of Woodrow (2006), the anxiety which stems from public speaking can be bifurcated in two parts. The first one is the psychological reactions, where the body of a person reacts, and could show signs of sweating, stammering, heart beating very fast, and the like. With regards to the second reaction, it was of cognitive reactions, where the brain starts thinking irrelevant and negative thoughts, which depreciates a person and just contributes towards the high anxiety levels. The different reactions which stem from public speaking anxiousness have also been highlighted by North and Rivers (2001). In their view, the individuals starting showing signs of discomfort, muscle tension, gastrointestinal discomfort, sweating and palpitation. Rossi and Seiler (1986) analysed the history of this anxiety and stated that the study on public speaking anxiety was traced back to the middle of 1930s. Burnley, Cross Spanos (1993) noticed that, at that time period, around 85% of the individuals faced this anxiety. As per Scovel (1991), there was a need to properly channel anxiety for it to be advantageous for the person himself, and if this is left to increase and escalate, the person of an individual plummets. Hence, even in the literature, it has been shown that public speaking lead to people being uneasy and apprehensive as they felt threatened (North Rivers, 2001). The need to facilitate anxiety has been aptly identified by Jones (2004), where he has stated that there is a need for the anxious person to take lessons from their apprehensions and also work upon them by learning from the previous obstacle faced by them. When this is done, the anxiety can be effectively channelled. Ohatam (2005) also drew up similar conclusion and stated that by facilitating anxiety, the individual can better learn about their attitude and also can change their perceptions. Hence, there was a need to enhance the public speaking skills by removing such apprehensions so that the person can have a successful personal and business life (Marinho, Medeiros, Gama Teixeira, 2017). Similar need was identified by Russ (2012) where he stated that communication skills were an important part of the individuals interpersonal working relationships. Hence, the literature clearly shows that communication apprehensions are faced by individuals most commonly when faced with public s peaking and also when they have to deal with people of different cultural identities. As the literature shows that this is a common problem being faced by people, particularly of college people, I would try to adopt the suggestions which have been given in the literature, i.e., to face my fears. And so, I have created an action plan which I would follow for the next six months. In this, the first step, as suggested in the tutorial itself, I would start maintaining a daily journal where I would put in my thoughts and my experiences for each day. This journal would map my journey of six months and would not only show my highlights, but also the aspects where I faced some or the other difficulty. I would be attending an intercultural fest which is being organized in March 2018 in our local community to promote multicultural Australia. I would take support of my mentor, i.e., my tutor in the first three months, on the possible things which can help me in improving my apprehensions and also would invite their suggestions on what else I need to do to improve on my intercultural apprehensions. Even though this would be a difficult task for me, but in Jan and Feb. 2018, I would be addressing in different classes on my journey and the problems which I face in communicating in public. To help me in this matter, I would prepare cue cards so that I can at least read these out as a start. Next, I would read a lot of literature, particularly around the holiday period, and interact with others during this very period to apply the suggestions of literature in real life. Our university has a range of students from different cultural backgrounds and so, for every alternative month, I would interact with people from different backgrounds. As I am apprehensive about culture, I would visit the religious places and try to understand their perspective towards life. This, as per my dad, would greatly help me in feeling comfortable with the people of different cultural backgrounds. And my dad also reminded me to join the Drama classes again, which I would do for three month period from Jan to March 2018, so that I could learn to open up to others. The success parameter for me would be the feedback from (a) my tutor, (b) university students, and (c) my dad, as he knows my troubles and understands my apprehensions. This has further been elucidated through a Gantt chart, particularly for the timeline of each activity. Gantt Chart depicting Action Plan Nov-17 Dec-17 Jan-18 Feb-18 Mar-18 Apr-17 Daily Journal Attending Cultural Fest Support from Mentor Presenting before Class Reading Literature Communicating with University Students Visiting religious places Joining Drama Class Thus, this activity has been very beneficial for me as it has helped me in putting into perspective, my communication apprehensions. Hopefully, by following the action plan, I would be able to succeed in my endeavours. References Allen, M. Bourhis, J. (1996). The relationship of communication apprehension to communication behavior: A meta-analysis.Communication Quarterly, 44,214-226. Beatty, M. J., Balfantz, G. L., Kuwabara, A. Y. (1989). Trait-like qualities of selected variables assumed to be transient causes of performance state anxiety. Communication Education, 38, 277-289. Beatty, M.J., Friedland, M. H. (1990). Public speaking state anxiety as a function of selected situational and predispositional variables. Communication Education, 39, 142-147. Burnley, M., Cross, P., Spanos, N. (1993). The effects of stress inoculation training and skills training on the treatment of speech anxiety. Imagination, Cognition and Personality, 12, 355-366. Dunbar, N., Brooks, C. Kubica-Miller, T. (2006). Oral Communication Skills in Higher Education: Using a Performance-Based Evaluation Rubric to Assess Communication Skills. Innovative Higher Education, 31(2). Gumus, M., Hamarat, B., Dursun, M. (2005). Intercultural communication apprehension: An empirical study on ANZAC people. Journal of Administrative Sciences, 3(1), 179-193. Hackman, M. Z., Barthel-Hackman, T. A. (1993). Communication apprehension, willingness to communicate, and sense of humor: United States and New Zealand perspectives.Communication Quarterly,41, 282-291. Hall, E. T. (1976).Beyond culture. New York, NY: Doubleday. Horwitz, E. K., M. B. Horwitz and J. A. Cope (1991). "Foreign Language Classroom Anxiety" in E. K. Horwitz and D. J. Young, Language Anxiety, 27-39. Englewood Cliffs, NJ: Prentice Hall. Hsu, C.-F (2007). A cross-cultural comparison of communication orientations between Americans and Taiwanese.Communication Quarterly,55, 359 374. Jaffe, C. (2015). Public Speaking: Concepts and Skills for a Diverse Society (8th ed.). Boston, MA: Cengage Learning. Jones J.F. (2004). A Cultural Context for Language Anxiety. EA (English Australia), 21(2), 30-39 Mak, A. S., Brown, P. M., Wadey, D. (2013). Contact and attitude toward international students in Australia: Intergroup anxiety and intercultural communication emotions as mediators. Journal of Cross-Cultural Psychology, 45, 491. Marinho, A. C. F, Mesquita de Medeiros, A., Gama A. C. C, Teixeira, L. C. (2017). Fear of public speaking: perception of college students and correlates. Journal of Voice, 31(1), 127.e7127.e11. doi: 10.1016/j.jvoice.2015.12.012 McCroskey, J. C., McCroskey, L. L. (1988). Self-report as an approach to measuring communication competence. Communication Research Reports, 5, 108-11. McCroskey, J.C., Richmond, V.P .(1995). Correlates of compulsive communication: Quantitative and qualitative characteristics. Communication Quarterly, 43, 39-52. Merkin, R. S. (2009). Cross-Cultural differences in approach-avoidance communication in South Korea and the US.Human Communication,12, 199-213. Neuliep, J. W. (2014). Intercultural communication: A Contextual Approach (6th ed.). Sage Publications. Neuliep, J. W., McCroskey, J. C. (1997). The development of intercultural and interethnic communication apprehension scales. Communication Research Reports, 14, 385-398. North, M., Rives, J. (2001). Virtual reality therapy in aid of public speaking. International Journal of Virtual Reality, 3, 2-7. Ohata K. (2005). Language Anxiety From the Teachers Perspective: Interviews With Seven Experienced ESL/EFL Teachers. Journal of Language and Learning, 3(1), 133-155 Pederson, J., Tkachuk, H., Allen, M. (2008). How perceived situational frequency and situational importance affect communication apprehension: A cross cultural analysis.Journal of Intercultural Communication Research,37, 189198. Pryor, B., Bulter, J., Boehringer, K. (2005). Communication apprehension and cultural context: A comparison of communication apprehension in Japanese and American students.North American Journal of Psychology,7, 247-252. Rahmani, D. (2017). Apprehension and Anxiety in Communication. DOI: 10.1093/acrefore/9780190228613.013.414 Richmond, V. P., Hickson, M. III. (2001). Going public: A practical guide to public talk. Boston, MA: Allyn Bacon. Richmond, V. P., McCroskey, J. C., Johnson, A. D. (2003). Development of the nonverbal immediacy scale (NIS): Measures of self- and other-perceived nonverbal immediacy. Communication Quarterly, 51, 502-515. Rossi, A., Seiler, W. (1989). The comparative effectiveness of systematic desensitization and an integrative approach in treating public speaking anxiety: a literature review and a preliminary investigation. Imagination, Cognition and Personality, 9, 49-66. Russ, T. L. (2013). The Influence of Communication Apprehension on Superiors' Propensity for and Practice of Participative Decision Making. Communication Quarterly, 61(3), 335- 348. doi: 10.1080/01463373.2013.776989 Scovel, T. (1991). "The Effect of Affect on Foreign Language Learning: A Review of the Anxiety Research" in E. K. Horwitz and D. J. Young, Language Anxiety, 101-108. Englewood Cliffs, NJ: Prentice Hall. Woodrow, L. (2006). Anxiety and speaking English as a second language. RELC Journal, 37(3), 308-328.

Biased Language Definition and Examples

Biased Language Definition and Examples The term biased language refers to  words  and  phrases  that are considered prejudiced, offensive, and hurtful. Biased language includes expressions that demean or exclude people because of age, sex, race, ethnicity, social class, or physical or mental traits.   Bias in language refers to language that is uneven or unbalanced or not a fair representation, says the University of Massachusetts Lowell, adding that you should strive to avoid bias in writing and speaking because such language may contain â€Å"hidden messages† about the superiority or inferiority of various groups or types of people. Examples of Biased Language Bias  is prejudice toward or unfair characterization of the members of a particular group, says Stacie Heaps writing on  WriteExpress: Bias is so common in speech and writing that we often are not even aware of it. But it is the responsibility of everyone to become conscious of and write without bias. Heaps gives several examples of bias together with alternative (and unbiased) phrasing: Biased Language Alternatives If he is elected, he would be the first person of color in the White House. lf he is elected, he would be the first African-American in the White House. He has had the physical handicap since he was 5 years old. He has had the physical impairment since he was 5 years old. There are many elderly people in our town. There are many senior citizens (or seniors) in our town. Be sensitive to the feelings of the opposite sex, minorities, and special interest groups says  Cengage: Dont emphasize differences by separating society into we and  they by singling out minorities, particular genders, or groups of people such as those with disabilities and senior citizens. How to Avoid Bias in Your Writing Purdue OWL  provides some examples of biased language with alternatives you could use to avoid gender bias: Biased Writing Alternatives mankind humanity, people, human beings man’s achievements human achievements manmade synthetic, manufactured, machine-made the common man the average person, ordinary people man the stockroom staff the stockroom nine manhours nine staff-hours You have to be on guard against bias because it can so easily creep into your writing or speaking, but Cengage says its easy to avoid, as in this example: Before a surgeon can operate,  he  must know every relevant detail or the patients history. Remove the bias with just a simple adjustment: Before operating,  a  surgeon  must know every relevant detail of the patients history. You can just as easily avoid bias in race. Dont say: Attending the meetings were three doctors and an Asian computer programmer. In the example, Asian  is preferred to  Oriental, but why even single out this persons ethnicity? The sentence did not specify the ethnicity of the doctors, who were presumably Caucasian. Examples and Observations Be on guard for these types of bias in writing and speaking: Age:  Avoid derogatory or condescending terms associated with age. Little old lady can be rephrased as a  woman in her 80s, while an immature adolescent is better described as a teenager or teen.Politics:  In any election campaign, words referring to politics are full of connotations. Consider, for instance, how the word liberal has been used with positive or negative connotations in various election campaigns. Take care with words and phrases like radical, left-wing, and right-wing. Consider how your readers are expected to interpret these biased words.Religion:  Some older encyclopedia editions referred to devout Catholics and fanatical Muslims. Newer editions refer to both Catholics and Muslims as devout, thus eliminating biased language.  Health and abilities:  Avoid phrases like confined to a wheelchair and victim (of a disease), so as not to focus on differences and disability. Instead, write or say someone who uses a wheelchair and a person with  (a disease). Biased language can defeat your purpose by damaging your credibility, say Gerald  J. Alred, Charles T. Brusaw, and Walter E. Oliu in their Handbook of Technical Writing. They add: The easiest way to avoid bias is simply not to mention differences among people unless the differences are relevant to the discussion. Keep current with accepted usage and, if you are unsure of the appropriateness of the expression or the tone of a passage, have several colleagues review the material and give you their assessments. As you write and speak, remember that biased language insults the person or group to which it is applied, say  Robert DiYanni and Pat C. Hoy II in their book, The Scribner Handbook for Writers. When you use biased language- even inadvertently- you denigrate others, creating division and separation, they say. So, strive to use unbiased language, and you will show that as a speaker or writer, you are including all potential members of your audience without segregating and referring pejoratively to a select few.

Reglas para el ingreso de mascotas a Estados Unidos

Reglas para el ingreso de mascotas a Estados Unidos El ingreso de mascotas est sujeto a reglas que hay que seguir. Tener en cuenta que aquà ­ se explican las que afectan a las aduanas estadounidenses pero que hay que respetar tambià ©n las del otro paà ­s del que se viaja o que es destino final. Lo primero que hay que saber es que las reglas aplican tanto a las personas que residen habitualmente en Estados Unidos y regresan al paà ­s con su mascota como a los que viven en otros paà ­ses e ingresan a los Estados Unidos por la razà ³n que sea. Los segundo, es que las mascotas deben de estar sanas. Y si no lo estn pueden ser sometidas a cuarentena. Y que en casos especà ­ficos simplemente se prohibir su ingreso. Y lo tercero es que hay reglas especà ­ficas segà ºn el tipo de la mascota. Asimismo,  si se considera que est en peligro aplicarn reglas especiales. A continuacià ³n los casos ms comunes de reglas para mascotas y hacia el final la normativa que regula el ingreso de las piezas de caza en Estados Unidos. Se acaba con un listado de los puertos de entrada al paà ­s para el caso de caza y mascotas especiales. Reglas para ingreso de roedores a Estados Unidos Conejos, conejillos de indias, hamsters y hurones que son mascotas pueden ingresar a Estados Unidos si tienen buena salud. Si no la tuvieran, sern sometidos a cuarentena y el dueà ±o deber correr con los gastos. Los erizos sà ³lo se pueden traer a travà ©s de determinados puertos de entrada, que incluye aeropuertos. Consultar con la CBP. En todo caso, no se pueden ingresar los que proceden de Nueva Zelanda.   En cuanto a ratas, puerco espà ­n, ratones, ardillas y lirones, estn prohibidos sà ³lo si proceden de Africa.   Reglas para ingresar con perros a Estados Unidos Deben tener un certificado de vacuna contra la rabia si proceden de un paà ­s en las que existe tal enfermedad. Adems, se requiere uno de que est libre de gusano barrenador (screwworm en inglà ©s), si procede de un paà ­s en el que existe dicha enfermedad. Finalmente, si se trata de un perro guà ­a y se ingresa a los Estados Unidos en avià ³n deber consultarse con la aerolà ­nea del vuelo, por si piden documentacià ³n adicional.   Reglas para viajar con gatos a Estados Unidos No se requiere la presentacià ³n de la vacuna contra la rabia en el caso de animales que son mascotas.   Reglas para ingresar a mascotas como monos y dems primates No pueden ser traà ­dos a Estados Unidos como mascotas en ninguna circunstancia. No se admiten excepciones. Ingreso a Estados Unidos de tortugas como mascotas Las tortugas vivas con caparazà ³n y que miden ms de 4 pulgadas y que se ingresan como mascotas pueden ser importadas sin restricciones. Pero siempre a travà ©s de un puerto de entrada que se ocupa de tramitar la papelerà ­a para animales salvajes (ver ms abajo). Las tortugas vivas con caparazà ³n y menos de 4 pulgadas pueden ser importadas sin fines comerciales, pero con un mximo de 7 ejemplares. Lo mismo sucede con los huevos viables de tortuga. Tambià ©n deben de ingresar a travà ©s de un puerto de entrada que procesa animales salvajes.   Peces Si no estn incluidos en listas de animales en peligro de extincià ³n ni en listados de especies daà ±inas (injurios species) entonces pueden ser importados como mascotas. Es necesario utilizar para ello uno de los puertos de ingreso designados para tramitar la entrada de peces  al paà ­s Reglas que aplican a la caza para ingresar a Estados Unidos Las reglas para ingresar a los Estados Unidos aves y otros animales abatidos por cazadores son como siguen: En primer lugar, si se trata de un pjaro o de otro animal no considerado como protegido y que ha sido cazado por un un ciudadano estadounidense o por un residente permanente legal en Canad o en Mà ©xico y el fin de la importacià ³n es no comercial: se puede producir el ingreso en cualquier puerto de entrada (aeropuerto, puerto o frontera terrestre). Pero es necesario llenar la planilla Form 3-177. En segundo lugar, si la pieza cazada procede de otro paà ­s entonces el ingreso se debe realizar a travà ©s de un puerto designado para tramitar esa documentacià ³n. Adems, deber presentarse papeles mostrando la licencia del cazador, sellos y el documento de exportacià ³n del paà ­s en el que se haya cazado al animal, si dicho paà ­s lo requiere. Finalmente, tener en cuenta que para no pagar impuestos de importacià ³n es preciso que la pieza haya sido legalmente cazada por el que la trae, es decir, no puede ser comprada. Asimismo, es necesario ser ciudadano o residente permanente de los Estados Unidos.   Aves migratorias, animales protegidos o considerados amenazas Si se ha cazado un ave migratoria o se desea importar un animal o mamà ­feros marinos o cualquier otro animal considerado protegido o amenazante para las especies de los Estados Unidos, consultar antes con el Servicio de Peces y Fauna, porque podrà ­a estar prohibido traer la pieza a los Estados Unidos. El telà ©fono al que marcar es el 1-800-358-2104. Ahà ­ se puede obtenre informacià ³n sobre quà © documentacià ³n adicional se podrà ­a necesitar o si, simplemente, no es posible traer un determinado animal a los Estados Unidos.   Atencià ³n a los ingresos de marfil El paso de marfil por las Aduanas de los Estados Unidos est sujeta a restricciones, incluso cuando forma parte de instrumentos o muebles. Puerto de entrada para procesar la papelerà ­a de Peces y Fauna El Servicio de Peces y Fauna (Fish and Wildlife en inglà ©s) est presente en los siguientes puertos de entrada: AtlantaBaltimoreBostonChicagoDallas / Fort WorthHonoluluLos Angeles  MiamiNueva OrleansNueva YorkNewarkPorlandSan Francisco  Seattle A tener en cuenta para pasar control migratorio y aduanero fcilmente Para evitar tener problemas en las aduanas, esto es un compendio de todo lo que no se puede ingresar o est sujeto a algà ºn tipo de restricciones, desde alimentos a medicamentos.   Adems del control migratorio, al llegar a un puerto de entrada a Estados Unidos se pasa por un control migratorio. Esto es lo que saben los oficiales fronterizos. Finalmente, cabe destacar que si el ingreso se realiza a travà ©s de uno de los puestos de control migratorio en la frontera entre Mà ©xico y EE.UU. las demoras pueden ser largas, particularmente en fechas seà ±aladas. Para evitarlo o estar preparado es posible consultar cunto tiempo se est tardando en cruzar en cualquier puesto en particular. Este es un artà ­culo informativo. No es asesorà ­a legal.

FEX_HUM310 Essay Example | Topics and Well Written Essays - 1000 words

FEX_HUM310 - Essay Example It is very democratic because having a book about how to become important levels the playing field. This article was important because at the time, everybody thought a Catholic president would basically just do whatever the Pope said without thinking of America first. However, Smiths article argues that this belief was completely against Americas constitution, which allowed for both freedom of religion and the separation of church and state. It influenced American values by drawing peoples attention again to the basic rights set out by the constitution with regards to religious rights. On the Road, like other books and poems published during the Beat Generation, was a book that really called into question the traditional values of America. It represented a big shift in the way people thought about things, and was very liberal or even radical. Once people accepted it America began to accept more liberal ideas. The Feminine Mystique is an important book because it drew attention to the way American women were still mostly a subservient gender. They were unhappy, but because for them to be happy might call into question traditional values about what women were supposed to do in the home, not many people wanted to know about their unhappiness at first. Friedans book brought this problem to the national attention. Martin Luther King Jr. wrote the letter in response to criticism of his protests in Birmingham Alabama. He claimed that unjust laws should be disobeyed because of morals. It is a significant document because it suggests that America was not as good at giving everybody an equal, democratic chance as it wished to believe. It also sets forth an alternative way for the oppressed people like African-Americans to change their country for the better. Bellow was controversial because of his conservative social and political views. He made statements and

I have a dream--situational analysis Essay Example | Topics and Well Written Essays - 1750 words

I have a dream--situational analysis - Essay Example This was the most famous speech he ever made which almost immortalized him. Dr. King, even to this day, remains an icon of anti racist movement. The rhetoric "I have a dream" became part of all the freedom movements to come and his words "Let freedom ring" reverberated from all corners of the world, as a sanctified slogan of freedom loving humankind. The rhetorical situation had many constraints at the time. Even though it was John Kennedy, one of the most exalted Presidents of America, the sworn enemy of racism, Kennedy had realized that it would take years to remove the evil from its roots. He was a new President, still testing the water of American politics and was not yet ready for a civil war like situation with the racial frenzy South. Things had not changed much from the days of Abe Lincoln. President Kennedy had to send federal troops to admit James Meredith to the University of Mississippi, in 1962, the very thing he really wanted to avoid. The President also had to order the marshals to accompany Meredith while attending his University Classes. King knew that in Kennedy he had a sympathizer and now it is known that Kennedy had already decided to do a lot for the rights of the black population, during his second term as President. But in 1963, even Kennedy was not in a position to do much to aid King. King knew that he had to fight his own battles, possibly with subtle help from the President and his Attorney General brother, Robert Kennedy. King's first task was generating support from the Black Community. There were a few fractions fighting for the civil liberty in an unorganized way. He knew that their strength lies in unity and undivided, fractionless black community. He knew that unless he did that, the movement had no chance of success. He also knew that President Kennedy's assassination in 1963 and the aspiring Presidential candidate, Robert Kennedy's murder in 1967, had removed any hope of administrative support for the movement, and the mild, rather wily successor, Lyndon Johnson never showed any such intention either by word or deed. King had to depend on his own rhetoric, wit, oratory and determination to make a success of the fight for civil liberties. This entire speech, its timing, location was towards that one particular goal. He had to enthuse and inspire them ('Let freedom ring'), explain and get them committed ('We cannot turn back'), and make them march with him towards the glittering goal of 'Free at last!' His eloquent speech was interrupted many times by the admiring frenzy of the audience that is the result of great purpose and happiness of having found a suitably inspiring leader at last for the cause. The rhetoric produced both short term and long-term effects. For the first time in recent decades black community of America was maintaining a united struggle for their

Methods of Property Valuation Term Paper Example | Topics and Well Written Essays - 1500 words

Methods of Property Valuation - Term Paper Example The process of estimating values of properties considers numerous elements that might affect the property value. These factors form an essential part of comparable valuing. In determining proper comparable various conditions must be satisfied to ensure the comparable remains closely related to the subject property. The subject property valuation utilizes the value of comparable to determine the estimated property values. Within the property market, various elements affect the selection of a comparable for the subject property. The current market conditions might increase or decrease prices of property depending on the accounting systems employed. According to Rees and Hayward (2001) when selecting a comparable location and physical appearance of the property must display significant similarities. The locations of property might influence the value of the property if the properties under question could both be influenced by location characteristics. The conditions under which comparab les are sold could potentially affect the suitability of a property as a comparable. A property sold understate settlement, for example, might be undervalued following the conditions involved. A proper comparable should be sold under prevailing market conditions and without restrictions on either party. Numerous methods of property valuation exist within the property market. The sales comparison approach remains the most utilized valuation method involving comparables (Betts & Ely, 1998). This method involves a comparison of different units forming the characteristics of the properties under comparison. This consideration of different units creates a beginning point for establishing an estimated value for subject properties. The significant characteristics that could be considered include floor area, property condition, age, and distance from essential amenities, among other property attributes. Though these elements might be considered in the valuation of property, the method relie s heavily on the economic principles of demand and supply.  

Racism in the 1960s

Racism in the 1960s Racism in the 1960s The 1960s were a time where the world was changing. Music was changing, politics were changing, and people were changing. But one problem seemed to remain in society Racism. Although the 1960s were the era of the Baby Boom, the racist segregation did not subside. Although segregation thrived through Jim Crow Laws, Martin Luther King Jr. and Malcolm X both fought hard against it. This segregation lead to possibly the worlds greatest achievement, the African-American Civil Rights Movement. In the 1960s, the way of life was different for people with different colors of skin. There were separate bathrooms, separate restaurants, drinking fountains, and churches for black people. Restaurants had a Jim Crow law, that stated, It shall be unlawful to conduct a restaurant or other place for the serving of food in the city, at which white and colored people are served in the same room, unless such white and colored persons are effectively separated by a solid partition extending from the floor upward to a distance of seven feet or higher, and unless a separate entrance from the street is provided for each compartment. Black people were also forced to use different barbers, nurses and jail cells. The segregation between black people and white people was evident and enforced by law. These laws were called Jim Crow Laws, and were local laws that outlined the segregation between black people and white people. Any act against a Jim Crow law was punishable by law and received an unusually hefty punishment. These separate but equal approaches lead to much discrimination that African-American communities endured for much of the decade. These laws covered aspects such as barbers, prisons, nurses, and libraries. Some examples of Jim Crow laws were: 1. No colored barber shall serve as a barber (to) white girls or women (Georgia). 2. No person or corporation shall require any White female nurse to nurse in wards or rooms in hospitals, either public or private, in which Negro men are placed (Alabama). 3. The warden shall see that the white convicts shall have separate apartments for both eating and sleeping from the Negro convicts (Mississippi). Although these laws were all forced by law, they were all forced by the public as well. Many mobs of white men used lynching in the 1960s to try and manipulate the African-American population. Lynching is considered the punishment of any person without legal process or authority. Any person who tried to promote against, abolish, or defy the Jim Crow laws were often beaten and/or killed. With the help of Martin Luther King Jr. and the Civil Rights movement, these laws were only in effect up until 1965. In 1968 the Supreme Court declared all types of segregation unconstitutional. Martin Luther King Jr. was an integral part of the abolishment of Jim Crow Laws and the public support of the Civil Rights Movement. Growing up as a child, Martin Luther King Jr. was a very smart human being. He attended segregated high schools in Georgia but only stayed for a short amount of time. Because of Martins superb intelligence, he was able to finish grades 9-12 in just two years, making him a high school graduate at the age of fifteen. After receiving a doctorate at Boston University, Martin had already started his effect on society. He participated in a 382 day boycott to remove the segregation between black and white people on buses. The supreme court agreed and on December 21, 1956, the law was ruled unconstitutional. Martin Luther King paid the price for this great achievement, finding himself arrested and his home was bombed. The African-American Civil Rights Movement took place in the 1960s and really gained support on August 28th, 1963. Martin Luther King Jr. made hi s plea to the world for racial equality during his I Have a Dream speech. This speech was a powerful moment in history and held the support of people all over the planet. I have a dream is still regarded as one of the greatest political statements ever to be made.

Humorous Wedding Speech Made by a Fellow Teacher :: Wedding Toasts Roasts Speeches

Humorous Wedding Speech Made by a Fellow Teacher Ladies and gentlemen, it's an honour to be standing here. I suppose I should actually say it's an honour and a pleasure, but I know the pleasure won’t kick in until this speech part is over. I must admit to being a little surprised when James invited me to his wedding as I only met him a few years ago. But on reflection, I think he was swayed by the fact that I know very little about the first years of his life, which therefore puts some rather embarrassing stories out of reach. James and I have been close ever since we met whilst (while) teaching at Ferndale secondary school - so close, in fact, that he has told me secrets that nobody else knows. One of those secrets is that James keeps a diary. In preparation for this speech, I decided to swipe his diary and would now like to read to you a few of the entries that chart the blossoming romance between James and Anis. [pull out a diary prop] So here it goes: September 5th 1998 – Today was my first day as a teacher. When the kids got out of line, I just got loud and acted tough like dad does. I hope they don't realize that I am really just a big sissy. September 6th 1998 – A pretty teacher at school talked to me today. That was weird. September 7th 1998 – I said â€Å"hi† to the pretty girl today. It's a good thing Jason [best man] taught me how to be cool. September 13th 1998 – Ate dinner at Pizza Hut tonight with Jason, Sarah, and the pretty girl named Anis. I think I like her. September 14th 1998 – I couldn't sleep last night with all the butterflies in my stomach. I think I like this girl more than my car. September 15th 1998 – Jason is the coolest guy I know. I hope he doesn’t decide to go out with Anis. September 14th 1998 – Anis kissed me. It was amazing. I haven't kissed a girl since Freshers’ Week at Uni (the university). December 7th 2001 – I proposed to Anis today. She accepted, but only after criticizing my way of kneeling. This is one of the happiest days of my life. Unfortunately, I can't see much because I've been crying like a little girl.

An Introduction to Debt Policy and Value Essay

What remains to be seen however, is whether shareholders are better or worse off with more leverage. Problem 2 does not tell us, because there we computed total value of equity, and shareholders care about value per share. Ordinarily, total value will be a good proxy for what is happening to the price per share, but in the case of a relevering firm, that may not be true. Implicitly we assumed that, as our firm in problems 1-3 levered up, it was repurchasing stock on the open market (you will note that EBIT did not change, so management was clearly not investing the proceeds from the loans in cash-generating assets). We held EBIT constant so that we could see clearly the effect of financial changes without getting them mixed up in the effects of investments. The point is that, as the firm borrows and repurchases shares, the total value of equity may decline, but the price per share may rise. Now, solving for the price per share may seem impossible, because we are dealing with two unknowns—share price and change in the number of shares: Share price=Total market value of equity

Study On Rana Pipiens Essays - Amphibians, Rana, Frog, Free Essays

Study On Rana Pipiens Essays - Amphibians, Rana, Frog, Free Essays Study On Rana Pipiens Leopard Frog - Rana Pipiens Distribution: Found throughout Ontario but more abundant in southern and central Americas. Range: Adults maintain small home ranges (up to 500 m2) in fields or open forest during the summer. Where terrestrial habitats are quite dry, home ranges include some shoreline. A minimum of 4 ha of terrestrial habitat is recommended for the vicinity of breeding sites, however, individual adults may move several kilometres away. Most recently metamorphosed froglets stay within 20 m of shoreline although some froglets begin dispersal before metamorphosis is entirely complete. Diet: Larvae eat algae, phytoplankton, periphyton and detritus. Adults eat mainly invertebrates but will also take tadpoles or very small froglets. Reproduction: Successful breeding sites are permanent ponds, marshes, or pools or backwaters of streams. Eggs and tadpoles require warm (prefer 18o - 28o C), shallow, sunny areas. Breeding occurs from mid-March to mid-May in southern Ontario, and a few weeks later further north. Metamorphosis occurs in 2-3 months. Tadpoles require minimum oxygen concentrations of 3 ppm. Habitat: Relative to bullfrogs and green frogs, leopard frogs use open fields more and prefer denser terrestrial vegetation. In aquatic habitats, submerged vegetation, detritus and soft mud are used for cover. Lookout/Sunning Froglets require muddy shorelines, lily pads, rocks, logs or beaver dams with clear access to deeper water. Adults prefer unmowed fields (15 - 30 cm high, no more than 1 m high vegetation) or open forest in the vicinity of shallow open marshes. Connectivity/Corridors Corridors may be required among breeding, hibernation and summeringhabitats, within 2 km. These may be either aquatic (streams or rivers) or terrestrial (field or forest, usually not cropland except during periods of irrigation). Hibernation Hibernate in deep or running water that will not freeze solid or become anoxic. Are found hibernating on muddy substrate or under rocks, sunken logs, leaf litter or vegetation. Oxygen levels at one known successful hibernation site were 7 ppm. Tadpoles metamorphose in the year of hatching. Hydrology Permanent wetlands with fishless areas or near fishless (temporary) wetlands. Breeding requires sufficient water for metamorphosis to be completed (mid-late August). Soils/Substrate In water prefer muddy bottom. On land prefer moist soil, leaf litter or moss. Design Criteria Vegetation Prefer egg-laying sites with emergent vegetation on about 2/3 of edge and submergent vegetation in 1/2 of surface area in May. Structures Rocks, logs, floating vegetation or dams to sun on, with access to deep water. Submerged vegetation, logs or rocks to hide in. Soils, Slope, & Substrate Prefer wetlands with gradual slope at edge. Hydrology Hibernate in streams with minimum depth 90 cm, moderate mid-depth water velocity, minimal sedimentation, and rocks with average diameter of 20 cm. Critical Periods Breed April-June, metamorphose July-September Other Considerations Froglets are used as bait for fishing. Has declined in much of its western range and apparently in northern Ontario. Tadpoles and froglets are vulnerable to predation by large Bullfrogs and fish. Bibliography Cook, F. R. 1966. Amphibians and reptiles of Saskatchewan. Regina: Saskatchewan Museum of Natural History, Department of Natural

Veterans Disability Law I Disability Attorneys of Michigan

Veterans Disability Law I Disability Attorneys of Michigan Southwest Solutions is Completing 28 New Multi-Family Townhomes in Detroit for Veterans and Their Families Monsignor Clement Kern a pastor of Most Holy Trinity in southwest Detroit founded Southwest Solutions in 1970. He was known to many as the â€Å"conscience of Detroit† due to his passion and commitment to helping those in need throughout the community.Southwest Solutions main goal was to help the mentally ill live in the community by providing psychiatric counseling and medication. Today Southwest Solutions offers help to those in need as well as veterans throughout the community through multiple outlets including:Southwest Counseling SolutionsSouthwest Housing SolutionsSouthwest Economic SolutionsSouthwest Solutions is currently completing 28 new town homes for families in Detroit located at Mack and Ashland/Alter Road. With the help and support of Home Depot, 6 of these homes will be dedicated to veterans and their families in the community.The town homes are affordable and designed to accommodate a family with amenities like:3 bedroomsFull bath and a half bathBasementFull-s ize refrigeratorWasher dryerIf you are interested in learning more about these homes or know someone in need you can apply at Southwest Solutions located at 1920 25th Street, Detroit MI 48216 Monday – Friday 9AM – 4 PM or call Southwest Solutions Housing line at 313-841-3727.Disability Attorneys of Michigan. Compassionate Excellence. community events, Community Outreach, DA Michigan, Disability Attorneys, Disability Attorneys of Michigan, Veterans Disability, Veterans Disability Attorneys, Veterans Disability Lawyers

Business Plan for Innovative Clothing Case Study

Business Plan for Innovative Clothing - Case Study Example ...................................................13 5.0 Important Milestones and activities...................................................................14 6.0 Financial statements............................................................................................15 6.1 Assumptions.........................................................................................................15 6.2 Profit and Loss statement...................................................................................16 6.3 Balance Sheet.......................................................................................................17 6.4 Cash Flow statement...........................................................................................18 References..................................................................................................................19 INNOVATIVE CLOTHING 1.1Business goals: Innovative Clothing (IC) will manufacture and market a complete range of branded casual clothing to cover the entire segment of this market. The company will position itself as store chain offering casual clothing of quality which is above expectations of the market, at competitive price and with designs which are simple but at the same time makes the wearer look smart. The company will aim to achieve a turnover of 3 million (Aus $) in the first year and 10$ by the end of third year. It will break even in the first year of operation itself and start generating substantial profits from second year onwards. 1.2 The Company Innovative Clothing is a general partnership firm. The fund for the establishment of the business is equally shared by 5 partners. As a general partnership firm the responsibility is also equally shared among the partners. The entire...The fund for the establishment of the business is equally shared by 5 partners. As a general partnership firm the responsibility is also equally shared among the partners. The entire activities of the business are under the control of a Board of directors in which the 5 partners are included. The company is manufacturing and marketing garments locally. With the experience gained, it wants to enter into retail sales of casual garments in a big way by setting up a chain of retail stores in Sydney. It will open 10 stores in the first year followed by ten more in the second year. The partners collectively have experience in production, marketing and design. They propose to recruit a Chief Executive Officer who will be in charge of operations. The CEO will report to the board represented by the five partners. Innovative Clothing proposes to transfer its manufacturing activity to China because of availability of work force at lower wages and various supports given by the government for investing there. The marketing and design activities will be located at Sydney. The company would try to cater to the needs of entire market for casuals instead of focussing on one particular segment only. For this it will evolve appropriate promotion and branding strategy. 1988-89 to $AUD 11.82 billion in 2006-07.

Analyzing witchcraft in Pre-colonial and colonial Mexico Essay

Analyzing witchcraft in Pre-colonial and colonial Mexico - Essay Example Just like the smallpox and other diseases brought by the Europeans wiped out civilizations, Catholicism eradicated the native religion of Mexico. Between 1800 and 300 BC, complex cultures flourished in Mexico. Many matured into advanced pre-Columbian Mesoamerican civilizations such as the: Olmec, Teotihuacan, Maya, Toltec, and Aztec, which thrived for nearly 4,000 years before the Europeans landed in Mexico. First the religious practices of these civilizations and the effect of European colonization on the religious practices will examined. The Europeans reaction to the rituals of these cultures need to be looked at. Finally, the persecution of natives practicing witchcraft will be analyzed. The Olmec culture, especially their religious culture, can only be interpreted by archaeological measures like the Las Limas figures. The Olmec died out before Europeans came to Mexico. Cave art, digs, and other archaeological finds have shown that the Olmec religion had priests and shamans.1 Kings and rulers had to worship or link themselves to Olmec gods to prove their right to the rule.2 One author explains, â€Å"much of the art of La Venta appears to have been dedicated to rulers who dressed as gods, or to the gods themselves†.3 Olmec art shows deities like the Feathered Serpent and the Rain Spirit were already in the Mesoamerican pantheon in Olmec times.4 The Olmec believed in multi deities and spirits. Although the Olmec culture had died out before the European Conquistadors reached Mexico, speculation can be made based upon what is known about what happened to later cultures under colonization. The Catholicism that would sweep across Mexico believed in the Trinity. Anybody worshiping any deity or god other than God the Father, Jesus, or the Holy Spirit, would be considered a witch, practicing witchcraft. Although the it can not be proven conclusively, there is indications the Olmec might have

Collective Bargaining at Magic Carpet Airlines Case Study Essay

Collective Bargaining at Magic Carpet Airlines Case Study - Essay Example However, this may have been counterproductive, because the airline could have then argued that there is no connection because of the different industries. The main additional source that it seems the union missed, was to look at national airlines as a comparison, instead of just looking at other feeder airlines. The union had several primary objectives which they wanted the company to face and on which they thought they could bargain productively. First of all, there was the issue of raising wages. The flight attendants wanted a higher hourly rate. Also, there was the objective of increasing job security, particularly to protect flight attendants with a lot of seniority from being fired or laid off by the airline. In addition to job security, the union also wanted expanded vacation and leave time, as well as better working conditions. Another objective of the union was to change the duty rig system. In the duty rig system, a flight attendant may spend a 15 hour day, commuting to an airport, waiting for the flight, and running checks, but only get paid 6 hours, because in the duty rig system, they are only paid for time that the airplane is in the air. This seemed unfair to union representatives. The union’s strategies can be separated into three categories—inform, involve, and convince. In the inform stage, the strategy was to keep union members as well informed as possible as to what was going on with the collective bargaining negotiations. In the involve strategy, the union aimed to optimize union membership participation by encouraging activities such as picketing and mini-strikes. Finally, the third strategy concentrated on convincing the airline of their grievances, and not backing down from their objectives. These strategies were more than reasonable—the only real power a union has is to withhold work. Magic Carpet’s goals were to preserve the status quo, and to save money. They did not want to give in to union

Nursing and midwifery council Essay Example for Free

Nursing and midwifery council Essay Malnutrition can be defined as a serious condition that occurs when a person does not include the right amount of nutrients in their diet such as water, protein, fats, carbohydrates, vitamins and minerals in their diet (NICE, 2012). This can lead to serious adverse circumstances where one can become malnourished. Kirch (2008) also stresses that malnutrition can also arise as a result of disease. The rational for the chosen topic ‘malnutrition in elderly patients, was based on being one of the largest contributors to elderly mortality in health care. In support Sinclain (2011) states that up to 15% of elderly in the community, 62% of hospitalised patients and 85% of nursing home residents suffer from malnutrition which is a strong independent predictor of mortality in elderly. Evidence based practice in nursing is finding solid research and applying them in nursing practices, in order to promote quality of care given to patient’s. Furthermore Baker (2013) states that it is a process which involves the use of evaluation, research process, problem solving, assessment of care, decision making and requires the patients involvement. Evidence based practice is important in clinical settings having the potential to improve the of care patient, implemented to improve recovery. The nursing and midwifery council (NMC 2008) recommended that all nurses must have the ability to critique and use evidence based practice. Developing a framework for critiquing health research (Caldwell et al, 2005) will be used as an appraisal method to critique the 3 empirical research articles. This was chosen by the writer because the authors made it clear, straightforward, easy and precise to use in critiquing academic research papers, both qualitative and quantitative using tables, numbers, keywords subheadings, guidelines and relevant websites. It was also discussed that this assists the ‘novice’ nursing student and health-related research with learning about the two approaches to research by giving consideration to aspects of the research process that are common to both methodologies approach and different stages of crit iquing them. Boud et al (1985) articulate reflection as a act in which an individual examines their experiences, beliefs, values behaviour and knowledge that leads to a new understanding and appreciation of a situation which prompted the reflective process. Yun, (2008) emphasise reflection is an active and intentional process that uses thinking in order to learn from experience. We reflect in order to learn from current or future experiences  aiding us in improving academic skills in theory and in practical, the ethics of reflection contain information such as asking questions or reflecting on what actually happened, looking at the skills that were used to deal with the situation, examine the negative and positives looking into what feelings arose from the experiences, what could have be done and what can be done better in the future. As nurses we need to reflect on our own practice to enhance the care given to patients. Rolfe et al model (2001) Cycle has been chosen to support writer reflection and this was chosen because it is a simple model which raises the following questions what, so what and now what in order to reflect effectively and improve the quality of care given to patients stimulating both personal and professional growth. In nursing practice we need to plan and leave time in order to reflect on the care delivered to patients. Following this we need to reveal the service given has confidentiality, privacy and dignity and this is being maintained, check if the patient treated is being fairly and with respect, if the nurses communicate with the patients in ways they understand. All these collective questions need to be in place when caring for patients in order to support reflection and deliver a good standard of care. Elder, Evans and Nizette (2012) states reflection allows nurses to examine both thei r practice and the accompanying cognitions and effective meanings in relation to values, biases and knowledge and in relation to the context in which the situation occurred.

A report on the Implementation of Standard Costing

A report on the Implementation of Standard Costing In current years, various tools such as activity-based costing, the balanced scorecard and target costing have been used in the business community. However, traditional management accounting systems continue to be widely applied. One example is standard costing, which has been used on a wide front during the last century. The purpose of this paper is to examine the widely use of standard costing system. Despite it is less relevant than newer accounting methods, standard costing is far from obsolete. Because of its simplicity, flexibility and affordability, standard costing remains a favorite cost accounting method among accounting and finance professionals. Introduction: In todays time of rapid technologic change, tough global and domestic competition, total cost management is central to sustained corporate profitability and competitiveness. The management focus today is to minimize cost. The cost leadership strategy does not mean compromise on either quality or technology or product differentiation. Low costs are no advantage, if the customers are not willing to buy the product of low cost firm. Cost management has to be driven with customer as the focus. The survival way for any company is how to manage its product/service cost, quality and performance. The customers are continuously demanding high quality and better performance products/services and at the same time, they want the prices to fall. The shareholders are also demanding a required rate of return on their investment with the company. Thus, cost has become a residual. The challenge is being able to manufacture or provide service with the stipulated cost framework. Thus, cost management has to be an ongoing continuous improvement program. Standard Costing In recent years, various tools such as activity-based costing, the balanced scorecard and target costing have been used in the business community (Kaplan Cooper, 1998; Kaplan Norton, 1996; Ansari et al1997). However, traditional management accounting systems continue to be widely applied (Brewer, 2000). One example of traditional management accounting is standard costing. Standards can be used with either job order or process costing system to provide important information for managerial planning, controlling, and decision making. Standard costing assists in setting budgets and evaluating managerial performance. The major motive to use standard costing is because it facilitates product costing estimation (Ask Ax, 1997). Ask and Axs study is supported by a study conducted by Puxty and Lyall (1989), which reported that 76 percent of the UK commercial and industrial companies operate a standard costing system. Although it is used widely, people recently criticize it could not provide the information needed in todays competitive environment. Despite the criticism, there are few signs that the use of standard costing tends to decrease. The survey from Ask and AX (1997) showed that 12.6 % of the companies investigated stated that they would abandon standards but on the other hand, 9.9 % stated that they would like to convert to standard costing system. The History of Standard Costing The standard costing system was developed in the early 1900s. According to Drury (1992), it was the scientific management principles recommended by F.W. Taylor and other engineers. Scientific engineers built up information about standards to set up the best way to use labour and material resources within manufacturing. Engineers used the standards to provide information for planning the flow of work so that the waste of materials and labour was minimized. Interestingly, engineers did not consider standards as a tool to control financial costs at that time (Drury, 1992) The first thoughts of using standards as a tool to control costs came from G. Charter Harrison, who designed the first standard costing system. Started in 1911, Harrison worked for the Boss Manufacturing Company, Illinois, in USA makers of work gloves. It took him a few years before he published the first set of equations for the analysis of cost variances (Solomons, 1968) Harrison was not the only person on the standard costing scene. In 1908 and 1909 Harrington Emerson supported the development of an information system specifically directed towards the achievement of efficiency objectives. Emerson stated that information about standards allow managers to differentiate variances that are due to controllable conditions and variances that are caused by conditions beyond managements control (Solomons, 1968) Traditionally standard costing systems are used in order to support the manufacturing industry. Today standard costing is widely used by all kinds of industries. The Purpose of A Standard Costing System: The purpose of cost and management accounting is to provide financial information to managers to help them to plan activities, control the activities and see the financial implications of any decisions they make take (Hussey Hussey, 1998). Standard costing systems provide cost data that can be used for many different purposes. Ask and AX (1997) have identified several fields of application when it comes to a standard costing system. Their survey has the following reasons/purposes why a company may use a standard costing system: Product Costing 82.4% Inventory Valuation 64.8% Variance Analysis 56.0% Budgeting 45.1% Transfer Pricing 31.9% Drury (1996) gives a wider view of the purposes. He states that the main purpose a standard costing system can be used are: To help in setting budges and evaluating managerial performance. To act as a control device by stressing those activities which do not match to plan and thus alert decision-makers to those situations that many be out of control and in need of remedial action. To provide a forecast of future costs that can be used for decision making purposes. To simplify the task of tracing costs to products for inventory evaluation purposes. To provide a challenging target with individuals are motivated to achieve. There are many advantages with standards. Calculations are easier made and an effective performance controls are enabled, which provide opportunity to savings. Critique Against Standard Costing Systems Standard costs are major elements within the management accounting area. They were used when organizations conditions were stable, standardized products were produced and labour and material costs were the major costs components. But todays business environment is different. The difficulties in the manufacturing process are increased when products are many and product series are short. (Ask Ax, 1997) When difficulties increase, it has more complicated interpreting of variances. Moreover, it could be difficult to tie the variances to the particular persons or the particular areas. Also, when the manufacturing conditions become more complex, the amount of fixed costs increases. Therefore, fewer opportunities will influence the total costs in the short term. Managers have less interesting to manage by using traditional thinking on how costs are influenced by volume. As shown above, standards may be difficult to set in todays dynamic conditions. A standard costing system may be expensive to maintain and the additional record-keeping may become a burden to managers and they lose confidence in the system. (Hussey Hussey, 1997) Richard Fleischman and Thomas Tyson claimed that standard costing cannot provide adequate assistance in the areas of construction strategy and operational management. (Fleischman and Tyson, 1998) Don Hansen and Maryanne Mowen describe standard costing system as potentially dysfunctional. (Hansen and Mowen, 2002) These criticisms have contributed to the dismissal of standard costing, especially for large companies that have more sophisticated method such as Activity Based Costing (ABC) and target costing. Mike Lucas even questioned that whether it is still appropriate for college accounting programs to teach this topic. (Lucas, 1997) Global Acceptance of Standard Costing While academics pointing out the weaknesses of standard costing, people observed that this accounting tool continues to be widely used throughout the world. Studies showed that in developed countries the standard costing using rate is as high as 73% in the U.K. and 86% in Japan. (Garg, Ghosh, Hudick and Nowacki, 2003) More specifically76% of 303 accountants in the U.K. and 73% of 85 finance and accounting specialists in New Zealand use standard costing. (Guilding, Lamminmaki and Drury, 1998) The authors also found that accountants viewed modern costing and production management tools as having no impact on how widely standard costing and variance analysis are used. A study by Maliah Sulaiman, Nik Nazli and Norhayati Mohd Alwi of companies doing business in Malaysia found similar widespread dissemination and persistence of standard costing: 70% of 66 local firms and 76% of 21 Japanese are using standard costing. These studies reveal that standard costing does not overemphasize cost control; however, it is linked to quality management. In addition, the Lucas and Sulaiman studies have shown that companies use historical performance instead of predetermined engineering standards on actual costs. Instead of using newer and costlier systems, companies chose to reconfigure existing system with more precise schemes, implying that firms have adapted standard costing to their specific needs and have not abandoned it. Swiss Chalet Standard Costs System: System Description In order to demonstrate that standard costing is far from obsolete. I examined the standard costing system at Swiss Chalet, one of the biggest Canadian restaurant chains. The collected data of this study consists of in-depth interviews with employees working with standard costing at different divisions within Swiss Chalet. The study about the standard costing in U.K., Dubai and Malaysia is also used. First opened in 1954, Swiss Chalet now has more than 190 restaurants across Canada and United States serving their signature rotisserie chicken and a variety of other menu items. In the beginning of each month, Swiss Chalets area manger will send standard costs to each Swiss Chalets store. The standard costs are generated through historical data and area managers analysis based on each stores current situation. Then, management in each store can project materials, labor and overhead costs by reviewing the standard costs established for each of these cost elements. Then computer generate the variances and make managers recognize the differences between the actual activities and resource consumption and the expected activities and resource consumption. When the variance is significant, this is a signal for investigation, Managers will try to discover the cause and exert influence to correct it. Therefore, cost control and performance evaluation is the main purpose of Swiss Chalets Standard Costing System. According to Mann-Whitney U test Statistic13, inventory costing is the key function of standard costing for industries in U.K, Dubai and Malaysia. Also, Mann-Whitney U test suggests that the industrial-sector companies in U.K. use standard costing to a greater extent than the service sector for the functions of cost control and performance evaluation, costing inventories and computing product cost for decision making. Also, in only one instance has this pattern reverted toward the service sector: the use of standard costing as an aid to budgeting. These findings are consistent with those of other studies of industrial sector companies in Malaysia and the U.K. (Marie Rao, 2010) Material Standards: Swiss Chalets direct material components have three categories: foods, liquor and disposals. Foods include chicken, potatoes, ribs, and vegetables. Etc. Liquor includes wine, spirit and other non-alcohol beverages. Disposals include food boxes and bags to wrap food. Also, the standard cost of non-value-added materials such as discount materials, food wastes and voidable orders are also included for the purpose of reduction or elimination. When area mangers determine the standard cost, historical cost, stores current performance and cost-benefit trade-offs are involved in making quality decisions. When all quantity and price information has been gathered, component quantities are multiplied by unit prices to yield the total cost of each component. These totals are summed to determine the total standard material cost of one unit of product and the total standard material cost. Information about direct material of each component, their specifications (including quality), their quantitie s and total standard material cost are listed on a bill of materials. This average of historic usage method is consistent with statistics of service sectors in Dubai, U.K. and Malaysia. According to Mann-Whitney U test Statistic, 76% of service sector in Dubai and 63% of service sector in Malaysia use average of historic usage to set up labor and material standards. On the other hand, nearly nine out of 10 industrial sector respondents in Dubai employed standards based on design/engineering studies, which is comparable to Japanese companies in Malaysia (81%). These firms appear to be significantly more scientific in their approach to standards setting compared to the service sectors, which predominantly used average of historic usage method. Labor Standards: The procedures for developing labor standards are similar to those used for material standards in Swiss Chalet. Swiss Chalet has four types of works in the front of the house: servers, hosts, managers and bar tenders. They also have three types of people in the kitchen: cooks, line cooks and pre cooks. The standard costs of each type of worker in each specific time range are identified. Because they are in the restaurant business, labor requirement is different during the different period of the day. Therefore, their labor standards are specifically identified in each hour. Their managers salaries are also counted into the labor standard costs although they are fixed overhead cost. Labor rate standards reflect the wages and fringe benefits paid to employees. Because employees in the same position are paid different wage rates based on their experiences in the restaurant business, a weighted average rate is computed and used as the standard. After labor tasks are analyzed, an operatio ns flow document is prepared that lists all the necessary activities and labor costs in each time range. Overhead Standards: Swiss Chalet store has two types of overhead costs: utility costs and maintenance costs. (Managers salaries are included in the labor costs). Utility costs include rent, gas and hydro, etc. Maintenance costs include equipment repair budget, sanitary service and pest controls, etc. Area managers use historical data, store situation and market price to determine the overhead standard costs. Swiss Chalets managers review the standard every month. Slightly more than half of Dubai industries (52%) conduct reviews semiannually, consistent with Japanese respondents in Malaysia (55%). On the other hand, domestic Malaysia firms in the U.K. were apt to review their costing standards annually at a rate of 35% and 68%, respectively. (Marie Rao, 2010) Material Variance: Store managers do the inventory count every week and then input direct material cost they used of each component, their specifications (including quality), their quantities and total standard material cost into the computer system. The computer system generates the price variance and quantity variance. Store managers usually can not do much about the price variance because they are not able to control prices. Head office has purchasing contracts with their suppliers with fixed prices in the yearly basis. The only price they can control is vegetable prices, which have seasonal fluctuation. Managers are able to influence the price according to the price variance. Quantity variances are considered the responsibility of the person in charge of the kitchen. When the quantity variance is too big, managers have to think about the efficiency of the material usage, weather experienced employees are well allocated in different shift and weather further training should be provided. Labor Variance: When employees start to work and when they leave the store, they input their password into the computer system. Computer system automatically records their working hours and generates labor rate variance and labor efficiency variance. If the labor cost is bigger than 29% of the total costs, head office will give a warning to the stores, demanding them to reduce the labor costs. Therefore, managers have to balance the use of experienced workers and inexperienced workers in a specific task by using labor efficiency variance and labor rate variance. Using highly skilled highly paid individuals for lower-level jobs could cause an unfavorable labor rate variance, accompanied by a favorable labor efficiency variance. Therefore, Swiss Chalet examines variance where the variance exceeds a given percentage of standard. In Dubai, 39% of industrial companies and 50% of service companies base their costing decisions on managerial judgment, compared to roughly half of U.K. companies and one fourth of local and Japanese companies in Malaysia. However, 35% of firms in Dubais industrial sector and 29% in its service sector answered when the variance exceeded a given percentage of standard, which is similar to the rates found in the Malaysia and U.K. studies. (Marie Rao, 2010) II Usefulness and effectiveness of the System: The major advantage of standard cost system in Swiss Chalet is that it highlights and allows management to manage by exceptions, that is, it allows management to concentrate on the areas where there are inefficiencies. It also allows company management to understand the quality expected and costs that will be incurred in the preparation of each dish and what impacts deviations from these standards will have on costs and profits. When the variance is significant, this is a signal for investigation, Managers tries to discover the cause and exert influence to correct it. In the Swiss Chalet store I visited, costs are under control; productivity is high; workers are achieving bonuses based on team activity goals and employee morale is high in a work environment typically viewed as tedious. The system is highly controlled and automated. The process is effective and the standards they set are appropriate and attainably. Although their standards are developed from past and current information, environmental, seasonal and economic factors are considered for the period in which the standards are to be applied. Swiss Chalets material, labor and overhead standard costs are changed every month. For example, recently, Swiss Chalet eliminated many non value added labor movements, their labor time standards changed very soon accordingly. Swiss Chalets standards can be reached or slightly exceeded approximately 60% or 70% of the time with reasonable effort by workers. Their standards allow for normal, unavoidable time problems or delays. Their standards represent an attainable challenge and are able to motivate workers performance and at determining how effectively and efficiently workers are performing their tasks. III Recommendation: Process changes: Under current system, area managers are the only people who do the standard costs setting. I believe that area managers could cooperate with purchasing manager, accountants, marketing managers and store managers to determine which choices are most appropriate. The cooperation will help the company better balance the interrelationship of cost, quality, quantity and selling price. Under the current system, standard costs of each type of worker in each specific time range are used to calculate the total labor standards. However, workers salaries are different even in the same position because their experiences are different. Therefore, each individuals salary and individual numbers in one specific time range used to calculate the standard labor costs should be identified for managers better understand the standards and better improve their labor arrangement and improve their labor efficiency. Computer System change: Swiss Chalets current computer system is good, but still not highly automated. They still use fax to transit data and information within the organization are not highly shared within one portal. Therefore, I believe Enterprise Resource Planning System (ERP) will make their work process more effectively. EPR system provides a much higher level of accuracy to gathering cost information. With most manufacturing processes being automated and operated with little direct labor, ERP system has the advantage of keeping an accurate record of overhead cost pools at all levels in an organization. ERP has greater capacity to accurately allocate costs and it is important for developing accurate standards. Standard costs can be prepared with, for example, the sub-module mySAP.com Financials under ERP system. Intermountain Health Care, Inc.s Standard System According to Mr. W.V. Rosqvists research paper Intermountain Health Care, Inc, (IHC) Satandard Costing System Methodology and Implementation, the IHC Standard Costing System is able to manipulate the procedure costs in any way desirable to provide meaningful groupings for analysis. The Standard Costing System provides hospital management with a tool for meeting increased cost pressures in the health care environment. The system is useful for pricing services, but it is also important to monitor productivity and analyze costs and profitability. IHC is a not-for-profit hospital chain with 22 hospitals in the intermountain area and head office is in Salt Lake City. They have a complex approach to determine detailed standard costs for every procedure in the hospital. IHCs standard costing system was designed to link the hospitals financial management and case mix reporting system to provide significant information in the area of following: Cost/Profit Studies: the ability to determine cost and profit at each of levels, such as patient, physician, medical specialty, payer and employer. Marketing: to make complex decisions regarding the competitive market forces such as pricing, contracting and physician retirement. The analysis gives hospital the advantage to determine the financial impact of changes in volume. Departmental Productivity: to monitor the department performance to help variance analysis and goal setting. Utilization of Hospital Service: the ability to alter utilization, which depends on the ability to analyze current patterns and associated costs. Cost Comparison: To compare costs to other hospitals to help managers to identify and learn the efficient methods. Competitive Analysis: To study competitor information and make reasonable judgment of its costs. It will allow a significant view of the impact of price completion on all the competitors. It will help IHC to determine the extent to which it should compete on prices with other hospitals and with nontraditional health care providers, such as outpatient surgery centers. The IHC approach to standard costing provides detailed costs for every individual charge item in the hospital. Fixed and variable costs are maintained for every item in broad categories: labor expense, supply expense, depreciation and hospital overhead. After the implementation, their standard costing system is able to: provide full standard fixed and variable costs for management purpose in making pricing and marketing decisions; maintain a management reporting system compatible with existing system; provide an approach to compare hospitals and departments; provide accuracy while allowing easy and rapid maintenance. (M. V. Rosqvist) The Future of Standard Costing: According to Cheatham and Cheatham (1996), many accountants do not know that a redesigned standard costing system can provide the important information that they need and updating their system is an easier process than adopting a new system. They also point out that standard costing system combines managerial, financial and operations accounting, which make it as a control system. But the possible replacement is only cost accumulation system. Critics against the standard costing system questioned whether the system is useful in the manufacturing system of today. As we demonstrated above, it is still a widely used method, due to the fact that it provides cost information for many different ways in addition to cost control. A lot of companies adapted their standard costing system to report on these variables that particularly important to them. In companies where an activity-based system is implemented, standard costing is still essential when it comes to controlling the costs of unit-level activities. Other criticism comes from that overemphasis is on the price and efficiency, which would make quality aside. Also, volume variance to measure utilization of capacity ignores overproduction and unnecessary build-up of inventory. In this situation the fact that variance analysis is not locked in to a set of variables is ignored. Used variables can be changed when the need arises. Examples of this are presented below. (Cheatham Cheatham, 1996) To use standards on the functions of raw material ordering and inventory levels, which give information about the effectiveness of suppliers. Because the objective is to deliver orders as placed, any variances are undesired. Price variances can be combined with a quality variance to prevent purchasing managers from only focusing on price but do not pay attention to quality. Raw materials inventory variances indicate an inventory build-up, because more material purchased than used, by reverted conditions. This is in line with a just-in-time theory. Further criticism is about the non-focus of continuous improvement. But, standards based on engineering studies or historical data are not a necessary part of a standard costing system because standards can be changed by a lot of methods. Examples are listed as below. (Cheatham Cheatham, 1996) Use last periods results as standards. The last periods result has to be representative; otherwise it needs to be revised. It is also achievable to use a base period that comparisons are made. Use benchmark as something outside companies. To compare with competitors or with the leader of the industry. Use predetermined cost reduction by reducing the standard cost for every period by a predetermined amount to achieve constant improvement. Finally, the reporting system of the standard costing system may be revised. In the traditional way internal completion often arises. By revising the reporting system, cooperation among workers, managers and departments can be supported. Conclusion: Despite it is less relevant than newer accounting methods, standard costing is far from obsolete. However, redesign and update the standard costing system to adapt the new environment may be necessary. Because of its simplicity, flexibility and affordability, standard costing remains a favorite cost accounting method among accounting and finance professionals.