Bicycle Helmet Safety Research Paper Example | Topics and Well Written Essays - 1000 words

Bicycle Helmet Safety - Research Paper Example Zhu et.al (2011) further noted that 90 percent of kids of between 3-5 years did own a bicycle but only 20 percent of them possessed a helmet. Head helmets are vital in preventing head injuries in children that may even result to severe brain damage. By recommending use of helmets in cycling, we provide care for our children and care is one of the many aspects of the nursing practice. This research paper seeks to establish how helmet wearing in children reduces the number of bicycle related injuries. In this section articles to be used were selected. The researcher rephrased the research question as â€Å"Amongst the children of ages 4 to 16 years, how is use of helmets in cycling compared to non-use effective in preventing cycling related accidents?† Through the use of the Google Scholar search Engine, the researcher was able to obtain eight scholarly articles perceived important for the study. Through use of appropriate exclusion criteria, the researcher was able to reduce the number of the articles to four. The exclusion criteria were based on the relevance of the article to the study as well as the date of publication of the article. The four articles selected were less than eight years old and very detailed on the matter under investigation. They were therefore considered admissible fur use in the study. This section provides a summary and analysis of the purposes of the four scholarly articles. The study by Quirke et.al (2009) was aimed at assessing self –wearing helmet practice in young children of ages of 8-13 years. Seeginli et.al (2014) sought to assess the rate of helmet wearing and the different factors associated with helmet wearing amongst children of ages 8 to 16 years. On the other hand, Georgia Health Science University (2012) sought to determine how educating kids on the use of helmets increases

Answers Assignment Example | Topics and Well Written Essays - 250 words - 3

Answers - Assignment Example In the organization setting, performance management is created with an objective to understand the depth as which the company’s objectives are being achieved. Through technology, an organization is able to create more efficient performance management systems (Grossberg, 2012). Technology eliminates the traditional performance appraisal systems that also required employee interviews. The traditional approaches had bias. What do compensation, benefits, and payroll all have in common as related to employees? Share an example of how HR technology can impact the value and efficiency of each of these HR functions: compensation, benefits, and payroll. Compensation, payroll and benefits can be referred to as reward systems. A rewards system is aimed at providing compensations to employees for the employees in the organization. Moreover, all employees require a rewards system to improve their performance. Technology enables the creation of a reward system that eliminates error and employee elimination from the system. For instance, an organization may have a system that monitors performance and provide a detailed reward system that considers the performance of each employee (Grossberg, 2012). Before its creation, it is an obvious assumption that employee management was poorly handled. Human resources systems were mandated with numerous activities that increased their exposure to errors. In addition, their consideration of the performance of employees was biased and based on personal opinion (Petrescu & Simmons, 2008). With the HRIS, employees feel more comfortable with the rewards system and how salaries are

Causes and Effects of Inflation

Causes and Effects of Inflation Inflation is an increase in the amount of currency in circulation, resulting in a relatively sharp and sudden fall in its value and rise in prices: it may be caused by an increase in the volume of paper money issued or of gold mined, or a relative increase in expenditures as when the supply of goods fails to meet the demand (Webster, 1983). Inflation is a rate which there is a continuous rise in price of goods and services in a country over a period of time. It is happen when there are too much money in the economy chasing after too few goods. The symptoms of the inflation are when all the price of goods and services keep rising and when the currency value in the country start falling. When inflation happen, the purchasing power of people will start falling. The price of goods and services are too high, so people start buying less and consume less. Every country hope to achieve a low inflation rate but it is not a easy job to realize it. It is same goes to India. India is a country in South Asia. There are about over 1.2 millions of people in India. In 2011 and 2012, India has a high inflation rate in the country. According to the chart ( Appendix 1), in 2011, there is a almost 10% of inflation rate for the year. It is consider as quite high rate of inflation. In 2012, the inflation rate has fall compare to 2011. It is between 6.87% to 8.07%, it is still a high inflation rate. 2.0 Causes of Inflation 2.1 Demand pull inflation One of the causes of inflation are the population and the demand is rising, the population is 1.22 millions of people in India. When there are too large number of people, the demands of goods and services increases and the goods and services may not enough to supply the people, therefore the price is going up, thus cause the inflation. 2.2 Import cost push inflation The import cost of goods and services also push the inflation rate to rise. It is because more import than export in the country. When India is reliant on importation of some goods and services from other country, India has to pay all the import costs even if the import costs is too high. Paying import costs also made the money of India keep flowing out from the country, so inflation happen. 2.3 Excessive money supply. When there are too much money flow in the market, it causes money supply in the market become excessive. It is happen when the stage of boom, people have too much money in hand, so the consumption is increased. 2.4 Expectation Expectation is occurred when the price of goods and services are expected to rise in the market. Sometimes, it also happen when the neighbour countries are facing the inflation and rising of goods and services. When the price of goods and services become high, inflationm occurs. 3.0 Argument Although import costs can push inflation, but it doesnt influence much in India. This is because there are many foreign investment or many foreign investors like to open business or build factories in India due to low cost of labour forces and large numbers of labour forces especially in cars manufacturing industry such as Toyota, Bentley, and others are having factories at India. Therefore, the government of India would not need to import so much cars from others countries. There are enough supply of cars in India. Therefore, the government of India can cut down some costs on importation. 4.0 Impact 4.1 Weakening of currency value. The currency use in Indian is Rupee. Currency value can be says as the exchange rate or the money is cheaper or more expensive compare with others countries.The exchange rate of Indian Rupee (INR) to United State Dollar (USD) 2012 December is about 54.4900 rupee to 1 dollar (Appendix 2). In 2011 December, the exchange rate is about 53.0100 rupee to 1 dollar (Appendix 3). This show the currency value of rupee is still weakening since last year. When the currency is weak, it does not have any value. Indian people will not like to hold the money in hand. When the people spend the money, the inflation rate will rise. This is because many people want to spend the money but they have to chase after too few goods. When this happen, the price of goods and services will definitely rising. The price of goods and services are so high but the currency value is dropping. This results to the money printed is getting larger. For example, in Indian, there are 1000 rupee (Appendix 5) to be printed wh ile Malysia only has RM 100. 4.2 Falling of purchasing power. Due to continuous price ricing of goods and services, people in Indian has no money to consume the goods and services. Looking at the Consumer Price Index (CPI) at appendix 4, the price of goods and services and ricing for every year. It is getting harder and harder for people to spend or consume on goods and services. For examples, the vegetable being sold on the city of India is about 50 rupee to 55 rupee per kilogram and 20 rupee for the tomato. Therefore, people buy less than before. 4.3 Draw away foreign investment. Since the inflation happen in India, the foreign investors does not want to operate the business and factory or even invest anything at India. The foreign investors want to invest in a safe condition such as less fluctuation in currency value and more stable on the price of goods and services. The foreign investors want to gain profits or revenue through their investment. If inflation happen, it is hard to ensure the investment bring any profits or revenue for them. When the foreign investment is being drew away, there are less economic growth in India. The job opportunity also decrease and lead to high unemployment rate. 4.4 Cost of living increases. When the price of goods and services are too high, the cost of living will also increases. There are some neccessity good which every family need it. There are no way to avoid from consuming these goods such as toilet tissue, detergent and others. The price of these goods will also rise. Since it is necessary to every family, although the price is high, people will still buy and consume it. This make the cost of living increases. 4.5 Unemployment rate increases. When there is an inflation, the business has to cut down the operational and manufacturing cost as much as possible to cover up the high cost of the resources. When this happen, it will lead to unemployment. The business will cut down down some labour force. Many people will lost the jobs. Therefore, the unemployment rate will increases. In December 2011, India has about 9.4% of unemployment (Appendix 6). It is consider as a very high figure. It is also causes by when the foreign investors close up the business due to inflation. It make many workers lost the jobs. 4.6 Slow economic growth. When inflation happen, the economic growth will be slow. It is because many of the business cannot be expand or even become smaller during this period due to the high cost of the resources and low currency value. Business has no any extra money to boost the economic growth and some even cannot stand with the high price of raw materials and decide to close up part of the business. Therefore, the economic growth will slow down. The economic growth in India 4.7 Argument Although draw away the foreign investors is one of the impacts which cause by inflation, but it is not obvious in India. It is because the labor forces are very cheap in India. Therefore, many investors still willing to invest in India but they usually invest in the business which exports the goods to other neighbour countries in India and only a little goods to sell at India. For example, some graduates who are Pavan and his classmates are being offered average annual salaries of $7,000 (Â £4,370), about 15% lower than similar graduates were getting a year ago (Logita Limaya,2012). 4.0 Efforts taken by Government 4.1 Government encourages to reduce interest rate to boost economic growth. Government of India want to reduce the interest rate which is the interest rate or the borrowing cost to boost the economy growth. The Reserve Bank India (RBI) kept interest rates on hold, ignoring government pressure to reduce borrowing costs, but said it was shifting its focus towards boosting a flagging economy, raising the odds of a rate cut as early as January (SuvashreeDey Choudhury and AradhanaAravindan, 2012). If the interest rate can be reduced, business will have more capital by borrowing the money from the bank to expand the business. Thus, it helps to boost the economic growth. 4.2 Increase the government income and boost economic growth by exporting more cars. Government wants to increase the number of export on cars. The cars are mostly exported to Sri Lanka. It is hard to increase the exportation because the import tariff of Sri Lanka. Government is negotiating with Sri Lanka by asking them to bring down the import tariff. If the negotiation is successful, the exportation can be increase. When exportation increases, it means there is more job opportunity for the labor forces in India and the unemployment rate can be decreases. The economics of India will also grow up and more income can be generated by the government. 4.3 Open market operation Open market operation is central bank of India selling or buying bonds, securities, treasury bills and others during inflation. It is to reduce the money flow in the economic so the consumption will be less and inflation rate can be reduces. In Jan 2012, Reserve Bank India (RBI) is open for more open market operation. The government of India and the Reserve Bank India has decided to have more open market operation to reduce the high inflation rate in India by selling the bones, securities or treasury bills to the people. We are open to more open market operations if the liquidity issue needs to be addressed. The cut in CRR (cash reserve ratio) is purely a liquidity measure. It has put in Rs.32, 000crore, SubirGokarn, deputy governor of Reserve Bank of India (Business, 2012). The example of open market operation done in India is selling government securities (Appendix 7). 5.0 Recommendation 5.1 Control over the formation of monopoly firm. To reduce the inflation rate, government can control the formation of monopoly firms. In India, there are many monopoly firms which are being formed. For examples, Hindustan Aeronautics Limited (HAL) is monopoly over the production of aircraft, Indian Railway has monopoly on the railway transportation, State Electricity Board has monopoly in the field of electricity in many state and others. Every government does not like the formation of monopoly firms. It is because when there is not other company to compete against these firms, the quality of services or goods will not be improve and the monopoly firms can always increase the price of goods and services as they like. Therefore, government can encourage more firms or companies to set up or compete by borrowing them some loans with conditions. 5.2 Government can provide subsidies on some goods and services. The prices of goods and services are very high during inflation. People will suffer in paying these goods and services. Therefore, government can make some policy and try to provide subsidies on some price of goods so that people is able to consume it such as sugar, petrol, diesel and others by providing some subsidies. This will help the people so that their living cost can be decreases. 5.3 Government can set the minimum price for imported goods and maximum price for local goods and services. People like to consume foreign goods or imported goods rather than local goods. It is because imported goods are more branded in the international level. By setting up the maximum price for local goods and services, it may helps the local manufacturer to attract the customers and increase their profits, thus, the income level of the people can be also increases. If the government set the minimum price for the imported goods, less people may buy or consume the imported goods and more people will try and consume the local goods. This may lead to higher economic growth in India. For examples, government can set the minimum price for imported goods like car, electronic device and others while government can set the maximum price for local goods such as daily products, food and others. 7.0 Conclusion During inflation, currency value is very low and all goods and services are having chain reaction. People will suffer on it and standard of living is dropping. It is hard to decrease the inflation rate in a country and the damage cause is hard to recovery. This is why every country wants to achieve the minimum inflation rate. In India, Inflation has made the currency value which is rupee to be weaker. The government is not willing to look at this and try to decrease the inflation rate. If the inflation rate continues to rise, the currency value will continue to drop and it may become almost worthless. Purchasing power also affected by the inflation. People will have less purchasing power if the inflation rate is high. Besides, inflation also draws away the foreign investors. This makes the economy of India to be slowing down. The cost of living in India also increases. Since the prices of goods and services are rising, people of India have no choice but to spend more money on buying these goods and services. Unemployment rate also increases. It is happened when business is cutting down the cost by firing workers or the business is closing up, people lose the jobs. Government of India has made some effort on controlling the inflation rate to avoid it to increase and even targeting to decrease it. Government has encouraged the Reserve Bank of India (RBI) to reduce the policy rate which is the interest rate to boost the economic growth. It is to lend the loans for business to be expanded. Moreover, government of India is negotiating with Sri Langka to bring down the cars import tariff so India can export more cars to increase the exportation and government revenue. Government of India and Reserve Bank of India also sells bones, securities, treasury bills and others to reduce the money flow in the economy. When people hold the money in hand, the money will be use or buy things and it makes the inflation more worst. When government has this open market operation, the money will go into bank and no flowing in the economy. It helps to reduce the inflation rate. In conclusion, there are more strategies or policies can government of India plan to reduce the inflation rate. Government can control over the formation of monopoly firm. If it is successful, there are no ways to let this firm to raise the price as they like. Government also can set a fixed price for some of goods and services by providing some subsidies. It helps to decrease the burden which people have during inflation. Government can set the minimum price for imported goods and maximum price for local goods and services to attract more people on buying the local goods and services. 6.0 Appendix Appendix 1 Figure 6.1 India Inflation Rate Appendix 2 Figure 6.2 India Exchange Rate (Monthly) Appendix 3 Figure 6.3 India Exchange Rate (Yearly) Appendix 4 Figure 6.4 India Consumer Price Index (CPI) Appendix 5 Figure 6.5 India Printed Money Appendix 6 C:UsersuserDesktopindexmundi_ex74.jpgFigure 6.6 Unemployment Rate Appendix 7 Yield based auction of a new security Maturity Date: September 8, 2018 Coupon: It is determined in the auction (8.22% as shown in the illustration below) Auction date: September 5, 2008 Auction settlement date: September 8, 2008* Notified Amount: Rs.1000 crore * September 6 and 7 being holidays, settlement is done on September 8, 2008 under T+1 cycle. Figure 6.7 Indias Securities Coupon

The Most Compelling Scene in The Crucible Essay -- Essay on The Crucib

The Most Compelling Scene in The Crucible 'A sound'. The scene that I find most compelling in the Crucible begins with this stage direction on page 116 and ends with Proctor's line 'It is evil and I do it' on page 120. In this scene, Elizabeth and John Proctor are allowed to talk together, alone, for the first time in three months. I find this scene compelling, as it creates a touching piece of drama to see the couple reunited again, and it is upsetting for the reader or audience to think that Proctor might be hung soon after. It also causes us to feel admiration for the strength of Elizabeth's character and the intensity of their relationship. Just after the entrance of Elizabeth, Proctor's feelings are blatant to those around him, and the lack of dialect from him, as well as the stage directions, shows us the passion he's feeling at this moment. As John and Elizabeth first see each other, Proctor ignores what Danforth has to say to him, and the repetition of the stage direction 'Proctor is silent, staring at Elizabeth' shows his coolness at Danforth, and how unnecessary and inadequate words are to express what he's feeling. As Parris makes his offer of cider 'from a safe distance', it shows that even he is aware of how potentially dangerous Proctor could be with the amount of emotion he is feeling as he makes sure that he is out of harm's way. Also, the way he stops speaking abruptly and holds his hands out as if to show that he means no harm even though Proctor has said nothing and only turned 'an icy stare' upon him shows that he is being extremely careful lest he angers Proctor too much. The first part of this scene is compelling, as it shows how actions truly speak louder than words, as Proctor d... ...e intensity of John and Elizabeth Proctor's feelings, which are never portrayed anywhere else, as strong emotions in public were frowned upon by the Puritans. They are both strong characters, but in different ways; Elizabeth seems to be the redeeming light for the selfishness and deceit in Salem as she does what helps others and is right even though at risk of being hurt herself and Proctor is strong enough to have not confessed until now, even though he claims that 'spite only keeps [him] silent'. It is the addition to the plot that this scene brings, the revelation of the sheer depth of Proctor and Elizabeth's characters, the frank verity with which they speak to each other and the fact that the scene remains unfinished and unheard by any other characters gives me the basis of my argument that this scene is the most compelling in the play 'The Crucible'. The Most Compelling Scene in The Crucible Essay -- Essay on The Crucib The Most Compelling Scene in The Crucible 'A sound'. The scene that I find most compelling in the Crucible begins with this stage direction on page 116 and ends with Proctor's line 'It is evil and I do it' on page 120. In this scene, Elizabeth and John Proctor are allowed to talk together, alone, for the first time in three months. I find this scene compelling, as it creates a touching piece of drama to see the couple reunited again, and it is upsetting for the reader or audience to think that Proctor might be hung soon after. It also causes us to feel admiration for the strength of Elizabeth's character and the intensity of their relationship. Just after the entrance of Elizabeth, Proctor's feelings are blatant to those around him, and the lack of dialect from him, as well as the stage directions, shows us the passion he's feeling at this moment. As John and Elizabeth first see each other, Proctor ignores what Danforth has to say to him, and the repetition of the stage direction 'Proctor is silent, staring at Elizabeth' shows his coolness at Danforth, and how unnecessary and inadequate words are to express what he's feeling. As Parris makes his offer of cider 'from a safe distance', it shows that even he is aware of how potentially dangerous Proctor could be with the amount of emotion he is feeling as he makes sure that he is out of harm's way. Also, the way he stops speaking abruptly and holds his hands out as if to show that he means no harm even though Proctor has said nothing and only turned 'an icy stare' upon him shows that he is being extremely careful lest he angers Proctor too much. The first part of this scene is compelling, as it shows how actions truly speak louder than words, as Proctor d... ...e intensity of John and Elizabeth Proctor's feelings, which are never portrayed anywhere else, as strong emotions in public were frowned upon by the Puritans. They are both strong characters, but in different ways; Elizabeth seems to be the redeeming light for the selfishness and deceit in Salem as she does what helps others and is right even though at risk of being hurt herself and Proctor is strong enough to have not confessed until now, even though he claims that 'spite only keeps [him] silent'. It is the addition to the plot that this scene brings, the revelation of the sheer depth of Proctor and Elizabeth's characters, the frank verity with which they speak to each other and the fact that the scene remains unfinished and unheard by any other characters gives me the basis of my argument that this scene is the most compelling in the play 'The Crucible'.

What techniques do the writers of the British Red Cross use to influence and have a powerful effect on their readers?

Both adverts, the British Red Cross appeal and the Amnesty International appeal are written for the same reason†¦ to get sympathy from the readers and to persuade them to financially support the charity. The reader needs to be convinced there is a strong reason to commit to the charity if they are to hand over part of their income. Although the two appeals are both very, very affective, they are both laid out in totally different ways. The writer's of both appeals have created highly persuasive appeals using emotive and intensely personal language. It is very carefully and cleverly constructed and a logical reason to donate to the charity is developed throughout both. The Amnesty International appeal is set out in columns which makes it look like a newspaper advertisement, it is very attention grabbing and this style really breaks up the content, this makes the readers want to read it as it's not just a bunch of words all together. The British Red Cross appeal is set out in a letter format which makes the plea more personal to the reader, this makes the reader want to read it as it's addressing them. In the British Red Cross appeal, they contain a logo in the top corner which makes the appeal creditable, the readers know it's an official company and the money will be going to a good cause. Both the British Red Cross and the Amnesty International appeals contain images which give a sense of reality. The British Red Cross appeal has an image of an old woman who the case study is based upon. She looks very fragile and vulnerable, and is wearing rag type clothing and it looks like she has most of her belongings in a little sack which is thrown over her shoulder, this tells the reader that she doesn't own many belongings and shows her poor status in life. The Amnesty International appeal has two boxes, one filled with black and one filled with white, these colours totally contrast each other. This appeal also has a cartoon drawing of a man hanging from the word â€Å"you'll† , this suggests that it will be you hanging unless you agree. In the British Red Cross appeal the paragraphs are nice and short, therefore easy to read. This means that people won't get bored of reading it, and will probably read the whole letter, rather than the first couple of lines. The first thing the writer does is try to earn the reader's trust. From the very start the letter opens an intensely direct and personal contact, the writer uses direct appeal quite a lot through-out the appeal. In the opening paragraph the writer instantly mentions the vulnerable old lady, he tries to create a sympathetic mood from the reader instantly. We see this in the quote â€Å"But few of us, thankfully, will never have to endure what 74-year-old Slana Djujic is going through.† this quote tries to get the reader to think what she could be going through, it tempts us to read on to find out what she's having to endure. In the next paragraph he says â€Å"Slana lives with her disabled son in Javdranj† the fact that her son is disabled makes us think that although she is old an vulnerable she has her son to look after as well. The quote â€Å"they are the only ones left in this once bustling village† tells us that they are the sole survivors of the village, no one else has been able to cope with the situation. â€Å"When 200,000 people left the Krajina in 1995, fleeing the ethnic fighting, Slana and her son were too weak to join the exodus. She said goodbye to her daughter, Nadia, knowing she might never see her again.† this quote shows the massive scale of people that left the Krajina, it also shows us that Slana is having to make sacrifices by saying goodbye to her daughter because she along with her son are too weak to leave with the crowd. They are now stuck in a wooden shack which has probably been thrown together, it has no electricity or gas. This shows the lack of money and the poor state of life. The quote â€Å"Slana's story shows only too well that, in winter, people depend on the Red Cross even more.† shows us that people are desperate for help and are completely dependant on charities for help. â€Å"With a gift of à ¯Ã‚ ¿Ã‚ ½15, a mobile Red Cross team could ensure that someone like Slana has fuel for cooking and heating. Could you give that à ¯Ã‚ ¿Ã‚ ½15?† the writer has made this quote bold so it really stands out, the writer uses a rhetorical question here to make us think ‘can we give that 15?' , the fact that this isn't a huge amount of money to us, but can do so much for the people like Slana makes us feel that its worth giving it to them so they can change someone's life. â€Å"Let me tell you about 77-year-old Percy Jones. Percy was admitted to hospital†¦Ã¢â‚¬  this quote starts off in a very conversational way, ‘let me tell you', it sounds like the writer is having a one on one talk with you, the fact he's 77 and has been admitted to hospital makes us feel sympathy for him. â€Å"he couldn't even bend to light the fires in his house.† this tells us that he is too old and too un-able to do basic every day things. â€Å"with no heat in the dead of winter, this frail, elderly man could have succumbed to hypothermia† the writer uses a technical term here to show the extent of the situation. â€Å"Thankfully, the local branch of the British Red Cross was alerted, and a volunteer was assigned to help. He made sure that the fires were kept alight and that Percy was kept warm.† this quote tells us basically exactly what the people at the British Red Cross do. We instantly feel that what their doing is great and we think back to the rhetorical question of whether or not we could give that à ¯Ã‚ ¿Ã‚ ½15 to change their lives. â€Å"Separated by thousands of miles and two different cultures, Slana and Percy are united in one thing: their need for the Red Cross to be there in winter.† this shows us that this is a world wide problem, and that they need the Red Cross. â€Å"Just as we need you to be there for us.† this is very direct to the reader and makes us think that the Red Cross can't help the people like Slana and Percy without us helping the Red Cross and donating some money. â€Å"Whatever you can give today will help us deliver the extra supplies of fuel, food or blankets that people urgently need at this time of year.† this tells us that any donations at all are appreciated and welcomed. â€Å"For the sake of people like Slana and Percy, please be as generous as you can.† this makes us feel that the Red Cross just want to help people like them out and make their lives better. In the Amnesty International appeal the writer says â€Å"what matters is that you conform, and to make you conform the State had only one weapon. Fear.† in this quote the word ‘conform' is repeated to make sure you hear it. The word ‘fear' is isolated at the end to give it great impact. â€Å"You are one of the few prepared to speak out against the State† this is direct appeal, it makes us feel as though the writers talking about us. In the quote â€Å"Initially it's just harassment, threats and phone calls.† the key word is ‘just' this makes it seem like nothing, and the situation seems calm. â€Å"To continue to speak out against the State at this stage takes enormous courage.† this quote uses emotive language and tells us that the State is very strong and it will take something with a lot of guts to stand up to the State and speak their mind. â€Å"You're simply ‘lifted' from the street in full public view† this suggests that you are just an object, humiliated in front of the public. â€Å"It serves as a useful warning to anyone else who may be thinking the same dangerous thoughts.† this quote suggests that it's showing others what happens if you talk you mind and stand up against the State. Overall both of the charities are very effective, however I think that the British Red Cross appeal is more persuasive and shows how genuine the charity actually is, where as the Amnesty International appeal is more like a law book and doesn't look very good. If I was to choose a charity to donate to I would choose the British Red Cross advert because you've seen two different examples of people it's helping.

The Great Gatsby: What Makes Daisy So Attractive?

â€Å"Her voice is full of money† (Fitzgerald, 120). This quote, said by important personality Gatsby, explains Daisy’s character and demeanor. Daisy Buchannan is one of the main characters in the novel The Great Gatsby. The wife of Tom Buchannan and the dream of Jay Gatsby, Daisy embodies the immoral and shallow values of the upper class East Egg. Although she is not very sincere, to most Daisy is attractive, beautiful, and sexy. What makes Daisy so inviting? She makes a man improve for her in order to get what they want, she has standards and she wants the best, and only the best. Since the beginning, Jay Gatsby has been madly in love with Daisy, or the thought of Daisy. Gatsby only knew Daisy for one month before he was deployed to war. Is one month enough to fall in love with someone? Five years later, Gatsby still believed that he was in love, and he conceived a new persona to make Daisy come back to him after she married Tom. â€Å"You're acting like a little boy†¦. † (Fitzgerald, 88). This was a quote that the narrator, Nick Caraway, said to Gatsby about how he was acting around Daisy. Jay Gatsby knew to get Daisy back he would need to become the absolute best, the richest, the most handsome, and the most charming. It might have been the challenge of being superior to the rest that was so appealing to Gatsby or it could have been Daisy’s dead-as-a-doorknob personality. The real question is, Is Daisy worth it? What makes Daisy so appealing to smart men such as Gatsby? Is it the challenge of becoming the best, or is it something else? Jay Gatsby wasn’t the only one who thought Daisy was worth more than perceived. Her husband, Tom Buchannan also believed that Daisy was a prize. To Tom, it seemed, that Daisy was a trophy wife, someone he could show off, not care about, come back, and she would still be there. What brought them together was money, the thing that they both loved and had in common. Nick summed up her love for money well, â€Å"She wanted her life shaped now, immediately—and the decision must be made by some force, of money†¦Ã¢â‚¬  (Fitzgerald, 151). Daisy didn’t care about who she loved more when she had to pick Tom or Gatsby; she cared about the money while she was making one of the biggest decisions of her life. To Tom, Daisy was a beautiful woman who he would love to have for his wife. Tom and Daisy were alike in that way, neither of them cared about personality or values; they cared about their reputation. It wasn’t Daisy’s disposition that made Tom marry her; it was her looks and reputation that he found attractive. Daisy Buchannan wasn’t one of the brightest aristocrats in East Egg to say the least. Her ditzy nature might have been cute to some, but it was obvious that it was more than just a darling quality. Daisy had no common sense, if a man was looking for just looks (like Tom), Daisy was the girl to go to. Her comment to Gatsby, â€Å"I’d like to just get one of those pick clouds and put you in it and push you around† (Fitzgerald, 94) made readers re-think why Jay Gatsby would be so far in love with her. â€Å"She never loved you, do you hear? She only married you because I was poor and she was tired of waiting for me. † (Fitzgerald, 130). There must have been something special about Daisy for Tom Buchannan and Jay Gatsby to have such strong feelings for her. Whether it was her looks, her dimwits, or her money she had what other women would die for, two of the richest and most known men in East Egg fighting over her. What makes Daisy Buchannan so attractive? To some, it’s her looks, the thought of what she might be like, to others it’s her money or her innocent ditz, and certain people might even find her repulsive. The readers of Fitzgerald’s The Great Gatsby will take strong stands on Daisy and her character.

Helpful Discussion Questions for The Necklace

Helpful Discussion Questions for 'The Necklace' ​The Necklace is a favorite French short story by  Guy de Maupassant. A tragic piece about vanity, materiality, and pride, its definitely a humbling story that will get rid of any little girl or boys princess complex. Although short, Maupassant packs many themes, symbols, and even a surprise ending into The Necklace. Here are some discussion questions helpful for teachers or anyone looking to talk about the story.   Lets start from the very beginning with the title. By titling his work, The Necklace, Maupassant is immediately notifying readers to pay special attention to this object. What does the necklace symbolize? What theme does the necklace convey?  What other themes exist in the story?   Turning towards the setting, this story takes place in Paris.  Why did Maupassant decide to set this story in Paris? What was the social context of life in Paris at the time, and does it relate to The Necklace? Although Mathilde is at the center of the story, lets consider the other characters as well: Monsier Loisel and Madame Forestier. How do they advance Maupassants ideas? What role do they play in this story? Speaking of characters, do you find the characters likable, or detestable? Does your opinion of the characters change throughout the story? Finally, lets talk about the end. Maupassant is known for springing twist-endings on his readers. Did you think the ending to The Necklace was unexpected? If so, why?   Lets take this discussion beyond just analyzing the story; did you like The Necklace? Would you recommend it to your friends?

Lab Earth Science lab Essays

Lab Earth Science lab Essays Lab Earth Science lab Essay Lab Earth Science lab Essay Complete the following table based on the observations you made during the lab. Experiment Observations Cold water After I had opened the bottle, condensation rose to the top of the water bottle where the air was. Cold water plus match With water plus the match, the smoke from the match causing condensation displaced air. Hot water With hot water, the steam covered the top of the bottle. Hot water plus match With the match in the smoke went all the way to the bottom of the bottle to make a cloud. (5 points) 2. Why do you think the presence of smoke contributed to cloud formation? Answer: think the presence of the smoke contributed to cloud formation since the moisture in the bottle from the water collects smoke particles which form into clouds. In the sky water molecules cling onto solid particles. (5 points) 3. What role did pressure play in the formation of the clouds? Answer: Pressure played a huge role, the atmospheric air pressure pushed up the smoke where it reaches the top of the bottle collects water molecules and is pushed back down forming a cloud. 4. Based on what you have discovered, which of the following conditions would lead to the formation of clouds? 1 . Moist air moves up as it encounters a mountain range. 2. High pressure is moving into an area. 3. The air over a large parking lot is warmer in the afternoon than the surrounding park is. 4. The horse latitudes are areas Of sinking air. 5. Low pressure moves into your area.

A List of Interjections and Exclamations in English

A List of Interjections and Exclamations in English Hey! Lets take a look at a long list of interjections- or, as theyre sometimes called (somewhat misleadingly), exclamations. Theyre words or short phrases that stand apart from the rest of a sentence grammatically (or on their own, without a subject and verb), and are often used to exclaim, like Ow! or Ack! Key Takeaways: Interjections Interjections are short phrases often used to exclaim.They can stand on their own as sentences. Because theyre often used to exclaim, interjections carry some emotion with them and can make fictional dialogue more realistic. Theyre of course all over comic books, especially superheroes fighting evil. Interjections are the outlaws of English grammar as illustrated in this writers other interjections piece: Interjections usually stand apart from normal sentences, defiantly maintaining their syntactic independence. (Yeah!) They arent marked inflectionally for grammatical categories such as tense or number. (No sirree!) And because they show up more frequently in spoken English than in writing, most scholars have chosen to ignore them. (Aw.) List of 100+ Interjections As you read through this list, see if you can pick out the interjections that have more than one meaning or can be used in more than one way. Additional spellings or usages are listed in parentheses. Ah: Ah, I dont know if thats true.A-ha: A-ha! I figured it out!Ahem: Ahem, could you boys stop talking so we could get on with class, please?Alas: Alas, it was not to be.Amen: Amen, hallejulah, amen!Aw: Aw, do we have to?Awesome: You two are dating? Awesome!Aww: Aww, thats so cute!Bada bing (bada-bing, bada-bing, bada-boom): Youve gotta get up close like this and- bada-BING!- you blow their brains all over your nice Ivy League suit. (The Godfather, 1972)Bah: Bah, humbug!Baloney: Oh baloney. I dont believe that.Big deal: Big deal. Who cares?Bingo: Bingo! Right on target!Boo: Boo! Scared you!Boo-hoo: That makes me sad. Boo-hoo.Booyah (boo-yah): Yeah, I aced this test. Booyah!Boy (boy oh boy): Oh boy. Oh boy oh boy. Thats heavy, man.Bravo: Bravo! That was fantastic!Brilliant: Brilliant, luv, absolutely brilliant! (U.K.)Brrr: Brr! Minus 30 degrees? Yuk.Bull: Bull. Its not 30 below zero, not really.Bye (bye-bye): Bye! See you later!Cheers: Cheers, mate. Youre welcome. (U.K.); Raise a toas t! Cheers! (U.S.) Come on (cmon): Come on. Hurry up.Cool: Oh wow, that is so cool!Cowabunga: Cowabunga, dude. (Teenage Mutant Ninja Turtles)Dang: Dang it! Whered I put that?Darn (darn it): Darn it! I cant find the other one either!Dear me: Oh dear me. What are we going to do?Duck: Duck! No, really! Get down!Duh: Well, duh. I cant believe you didnt know that.Eh: Eh? What?Enjoy: Enjoy! I hope you like it!Excellent: Party time, excellent! (Waynes World)Fabulous: Fabulous! Thats just wonderful!Fantastic: Fantastic! I just love it!Fddledeedee  (fiddle-dee-dee): Fiddle-dee-dee! War, war, war; this war talks spoiling all the fun at every party this spring. I get so bored I could scream. (Gone With the Wind)Finally: Finally! I never thought thatd be done.For heavens sake(s): Oh for heavens sake, dont you know your Bible? (Little House on the Prairie)Fore: Fore! (Look out! in golf)Foul: Foul! The baseball went out of bounds.Freeze: Freeze! Stop right there!Gee (gee whiz, gee willikers): Well gee whiz, pa, wh y do I have to do that? Giddyap (giddyup): Giddyup Silver! Go, horse, go!Golly (good golly, golly gee  willikers): Golly, that sure was tasty.Goodbye (good-bye): Goodbye, see you again soon!Good grief: Good grief, Charlie Brown. (Peanuts)Good heavens: Good heavens! How did that happen?Gosh: â€Å"Whatever I feel like I wanna do, gosh!† (Napoleon Dynamite)Great: Great! Im so excited youll come along!Great balls of fire: Goodness gracious, great balls of fire! (Great Balls of Fire, Jerry Lee Lewis)Ha: Ha-ha! Thats funny!Hallelujah: Glory be to God, hallelujah!Heavens (heavens above, heavens to Betsy): Oh heavens! How could you think that?Heigh-ho: Heigh-ho neighbor! How are you?Hello: Hello! How are things with you?Help: Help! I need somebody (Help! The Beatles)Hey (hey there): Hey! Look over there!Hi (hiya): Hi! Whats up?Hip, hip, hooray: We won! On the count of three, everyone: Hip, hip hooray! Hip, hip, hooray!Hmm (hrm): Hmm. Let me think about that for a bit.Ho-ho-ho: Ho-ho-ho, Merry Christmas!Ho ly mackerel (holy cow, holy moly, holy Moses, holy smokes): Holy mackerel! I cant believe it! Ho-hum: Ho-hum, how boring.Hooray (hurrah, hurray): Hooray! Thats awesome!Howdy (howdy do): Howdy, pardner.Huh: Huh. I have no idea.Ick: Ick! How gross!Indeed: Indeed! Ill bet you didnt know that!Jeez: Jeez, do we really have to go through this now?Kaboom: Kaboom! It blew up!Kapow: And Batman hit the evildoer, kapow!Lordy (lordy, lordy): Oh lordy, lordy, look whos 40!Mama mia: Mama mia, let me go. (Bohemian Rhapsody, Queen)Man: Man, thats unbelievable.Marvelous: Marvelous! Oh, honey, thats just wonderful.My: My! I never once thought of it, Huck! (The Adventures of Tom Sawyer)My goodness (my heavens, my stars, my word): My goodness, isnt that just grand?Nah: Nah, itll never work.No problem: Thank you. No problem.No way (no way Josà ©): No way! I cant believe it.Nope: Nope. I cant do that.Nuts: Nuts! I wish I didnt have to.Oh (oh boy, oh dear, oh my, oh my gosh, oh my goodness, oh no, oh well): Oh! Thats shocking!OK (okay): OK, sounds great. Thank you.Ouch: Ouch! That hurt! Ow: Ow! That stung!Please: Would you help me, please?Poof: Poof! She just disappeared.Shh: Shh! Quiet in the library!Super: Super! Thats fantastic!Swell: Swell! How great!Welcome: Welcome! Come in!; (Youre) Welcome!Well: Well, I just dont know about that.Whoop-de-doo: Well whoop-de-doo. (sarcasm) I so dont care.Woo-hoo: Woo-hoo! Thats fantastic!Wow: Wow! I love it!Yabba dabba doo: Yabba dabba doo! (The Flinstones)Yadda, yadda, yadda: Well, we were engaged to be married, uh, we bought the wedding invitations, and, uh, yada yada yada, Im still single. (Seinfeld)Yippee: Yippie! Thats exciting!Yummy: Yummy! I love chocolate cake! Single or Double-Duty Parts of Speech Interjections have traditionally been treated as one of the eight parts of speech  (or word classes). But its worth keeping in mind that many interjections  can do double or triple duty as other parts of speech. For instance, when a  word such as boy or awesome appears by itself (often followed by an exclamation point in writing), it functions as an interjection: Boy! You have an answer for everything.The crew chief handed me my first paycheck. Awesome! I said. But when that same word shows up syntactically integrated into a sentence, it usually operates as a different part of speech. In the following examples, boy is a noun, and awesome is an adjective: The boy ate a Snickers bar.Seeing the northern lights for the first time was an awesome experience. Words that are used only  as interjections are called primary interjections, while words that also belong to other word classes are called secondary interjections.   Oh! Heres something else to look out for. The meanings of interjections sometimes change depending on the context  in which theyre used. The word oh, for example, may indicate surprise, disappointment, or delight: Oh! I didnt see you sitting there.Oh. I was hoping you could stay for a while.Oh! Im so glad you came!

Applying Self-Directed Learning and Transformational Learning Article

Applying Self-Directed Learning and Transformational Learning - Article Example ch Nesbit, Leach and Foley (2004) described these non-traditional adult students are less likely to be easily satisfied and more opinionated than their younger counterparts, that demand for better quality university provision is seen vital (p. 90). Specifically, this paper focuses on the application of three concepts: self-directed learning, transformational learning, and experiential learning, that for years, have been consistently acknowledged relevant to adult education. Adult Learning in College In the past, adult learning usually takes place in informal and non-formal settings. An adult, which may not have been able to finish high school or which may have failed to enter or finish college, sees the need to augment this educational deficiency with non-formal vocational education in order to gain skills necessary for employment. However today, â€Å"the increasing demands for professional services of high quality† (Marsick 1998, p. 119) rendered earlier adult learning insuf ficient, causing an increasing number of adults going through formal college education. As Jarvis (1995) rightly observed: â€Å"Because change is so rapid, it is necessary for individuals to keep learning, so that they should not become alienated from the culture that engulfs them† (p. 3). To be more concrete, â€Å"Individuals in the workforce are expected to keep abreast with all the technological changes that occur in their place of work† (Jarvis, 2004, pp. 13-14). This increasing adult participation in colleges has dramatically altered higher education institutions in terms of organization, program offerings and curricula, that adult education today is taking much academic interest, particularly in terms of adult learning. As Slotnick, et al. (1993) suspected in their study, some college... This essay analyzes that according to Paul (1996) experiential learning takes its root from the traditional apprentice model in response to the wide demand in the 19th century to incorporate practical learning in formal education, which was dominated then by abstract learning. The importance of integrating experience in learning is greatly influenced by John Dewey in the US. This has practically gained its impetus after WWII, with the returning US war veterans’ desire to pursue their education which was interfered by the war.  This essay analyzes that according to Paul (1996) experiential learning takes its root from the traditional apprentice model in response to the wide demand in the 19th century to incorporate practical learning in formal education, which was dominated then by abstract learning. The importance of integrating experience in learning is greatly influenced by John Dewey in the US. This has practically gained its impetus after WWII, with the returning US war veterans’ desire to pursue their education which was interfered by the war.   The rich experiences of adult learners can be rich learning resources in adult learning in colleges, but experiential learning can be truly a defining feature of adult learning, if learning does not sole rely on this, but instead makes use of this in combination with the other two learning concepts. As such, adult learner’s experiences would be understood to be value laden that reflecting on it could bring the adult learner to a deeper understanding of his/her life experience.

Bacterial biofilms and disease PowerPoint Presentation

Bacterial biofilms and disease - PowerPoint Presentation Example Different bacterial species specifically attach to different surfaces and could aggregate with other species or a combination of species. The organization and structure of biofilms are elaborate. Channels are present for the circulation of nutrients. The different regions show different expression of genes, pointing to functional heterogeneity. Sessile or attached biofilm communities can give rise to nonsessile microbes that can rapidly multiply and disperse. Thus, bacterial biofilms are not easily eradicated by conventional antibiotic therapy, which can lead to chronic bacterial infections. Some biofilms have beneficial effects, i.e. the prevention of colonisation of tissues by exogenous pathogens ("colonisation resistance"). Biofilms prevent pathogen colonisation is due to the production of acids, hydrogen peroxide, biosurfactants. In some cases, the disappearance of protective biofilm indicates the presence exogenous pathogens. Dental plaque, found on teeth surface also protects by the same mechanism. The proliferation of biofilms in certain cases can result in biofilm that can cause medical diseases such as caries, gingivitis, and periodontitis. Aside from oral infections, use of implantable medical devices and impairment in the individual’s host defence mechanism results in biofilm diseases. Acute infections can be treated effectively with antibiotics except those that are caused by antibiotic resistant strains. However, many infectious diseases are caused by bacterial species by bacteria that are common in the environment or are living in the human bodies. However, more than half of the infectious diseases that affect mildly compromised individuals involve bacterial species that are commensal with the human body or are common in our environments. Surfaces of medical devices that are used in diagnosing or treating bacterial infections can harbour the presence of slime-encased bacteria (Table 1 and Figure 2). Chronic bacterial infections that are

Current flow in a circuit (purely resistive and restive-capacitive Lab Report

Current flow in a circuit (purely resistive and restive-capacitive - Lab Report Example Current can be the flow of negative or positive charges or both. The conventional current direction of flow is the direction of flow of the positive charges, but the positive charges are immobile. Electrons carry the negative charge and in the direction opposite to that of electric or conventional current. For instance, if two metal plates or any other conductors are connected together by a wire e.g. copper wire, electrons flow from the conductor with higher potential toward the conductor with lower potential due to the potential difference between them. The electrons flowing between the two is referred as electricity and decreases with the decrease in the electrical potential. Therefore, it is necessary to maintain the electrical potential difference by using devices like the battery, solar cells, or electrical generators and is connected to loads like motors, light bulbs, heaters etc. Since these devices are loads, they slow down the flow of electrons due to the electrical resistan ce they offer.. Two main types of current are DC and AC.... It is necessary to control current flowing in a circuit either by controlling the amount of voltage applied or the resistance in the circuit. This is done to avoid the undesirable results like damaging electrical components or valuables at home if for instance the optimal operating conditions are exceeded. Ammeter is used to measure the electrical current flowing through a circuit while voltmeter measures the electrical potential difference. Ammeter is placed in series and voltmeter in parallel with other components in the circuit. The ammeter will only measure the current in the branch it is placed but not current flowing in other branches of the circuit. Ammeters have relatively low resistance while voltmeters have high resistance. Power sources like a battery, generators are needed to keep current flowing in a circuit (Voltage-force which pushes the electrons) and also the circuit must be complete for the electrons to return to their source implying that conductors are necessary f or current to flow. Insulators like glass or plastic are needed to avoid current leakage or short circuiting which may result to cut off supply of power to various electrical devices or even damage them. The relationship between current, voltage and resistance in a circuit is clearly defined by Ohm’s law which states that â€Å"electrical current is proportional to the voltage and inversely proportional to the resistance between any two points on a conductor provided the temperature of the conductor does not change† (James, Jack and Noble). I=V/R where: I=current (Amperes), V=Voltage(volts), R=Resistance (Ohms).Therefore when current increases, voltage in the circuit

Critically discuss the role of an HRD manager in promoting Essay

Critically discuss the role of an HRD manager in promoting organizational competitiveness within a slowly recovering economy - Essay Example or a change and development among the organisational structure is mostly identified when the job performances of employees are not meeting the standards of the organisation. To be more precise, when the performances of the two groups working under same conditions do not produce the same outcomes, then the HRD manager has to step in the role for enhancing the employees’ performance. Career management and development, socialization and orientation, coaching and performance management are among the few factors that the HRD manager’s roles are surrounded with. It is therefore, necessary to identify the appropriate time to assist the management for developing organisational competitiveness. Thus, the objective of the paper is to identify the different roles played by the HRD manager, both necessary and unnecessary, which at times play a vital part upon organisational performance. HR professionals must build up vast competencies which will benefit them for functioning of their tasks to deal with the changes in the organisations. They should ensure that flexibility and effective communication must be a part of their role which will allow them to adapt to situations quickly. Thus, the roles of HR managers are based on few factors which are discussed below. According to Maanen & Schein (1979), procedure of socialisation engages the transmission of information as well as values which are essentially cultural matters. Furthermore, they added that an organisational culture consists of rules and values that are different within various organisations. The culture of the organisation is mostly dependent on few factors such as, how members relate to colleagues, subordinates, superiors and outsiders, which are conveyed to the new employees by the HR managers. The HR should communicate to the newly employed behavioural environment that prevails within the organisation. Additionally, orientation of employees is the basic facet cited by the HR manager, before any simplest role

Economics Assignment Example | Topics and Well Written Essays - 1250 words

Economics - Assignment Example When firms spend less money on expansion, they are infusing fewer funds into the economy which leads to slow economic growth. Stock market crash causes job losses and this highly impacts the economy. During recession firms tend to cut operation costs by firing workers. With less money to spend consumers will not afford durable and luxury items. Hence, unemployment in the long run negatively impact the consumer durable and real estate sectors of economy since it lead to fall in prices in commercial and real estate sectors. Additionally, when investor’s money is lost as result of stock market crash, they tend to spend less. This in essence leads to low consumer spending which negatively affects the economy. Immediately following the attack on the US on 11 Sept 2001, the stock markets plunged and many observers expected a recession in the US (and possibly elsewhere). Using the AD-AS model, explain their prediction. There are reasons that led many observers to predict a recession in the US when the stock markets plunged. Stocks are pieces of ownership in a firm and thus the stock markets are indicator of shareholders’ confidence in the future earnings of these firms. Corporate earnings depend on the stability of country’s economic standing and therefore stock markets reflect how a country is economically stable. Their crash reflects a loss of confidence in the economy and if not restored it leads to recession. This due to the fact that the stock markets crash lead to a fall in aggregate demand (AD) (demand side shock) as a result of less wealth for consumers. In addition, it implies less financing for new projects, since trading of stocks is one way that firms raise funds required to expand. They also predicted a recession in US economy because declining stock markets can kick-start a rise in oil prices which would increase the cost of manufacturing and this in

Materials Engineering Project Research Paper Example | Topics and Well Written Essays - 1250 words

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Economics Assignment Example | Topics and Well Written Essays - 1250 words

Economics - Assignment Example When firms spend less money on expansion, they are infusing fewer funds into the economy which leads to slow economic growth. Stock market crash causes job losses and this highly impacts the economy. During recession firms tend to cut operation costs by firing workers. With less money to spend consumers will not afford durable and luxury items. Hence, unemployment in the long run negatively impact the consumer durable and real estate sectors of economy since it lead to fall in prices in commercial and real estate sectors. Additionally, when investor’s money is lost as result of stock market crash, they tend to spend less. This in essence leads to low consumer spending which negatively affects the economy. Immediately following the attack on the US on 11 Sept 2001, the stock markets plunged and many observers expected a recession in the US (and possibly elsewhere). Using the AD-AS model, explain their prediction. There are reasons that led many observers to predict a recession in the US when the stock markets plunged. Stocks are pieces of ownership in a firm and thus the stock markets are indicator of shareholders’ confidence in the future earnings of these firms. Corporate earnings depend on the stability of country’s economic standing and therefore stock markets reflect how a country is economically stable. Their crash reflects a loss of confidence in the economy and if not restored it leads to recession. This due to the fact that the stock markets crash lead to a fall in aggregate demand (AD) (demand side shock) as a result of less wealth for consumers. In addition, it implies less financing for new projects, since trading of stocks is one way that firms raise funds required to expand. They also predicted a recession in US economy because declining stock markets can kick-start a rise in oil prices which would increase the cost of manufacturing and this in

Childhood Essay Example for Free

Childhood Essay Be able to develop positive relationships with children and young people Explain why positive relationships with children and young people are important and how these are built and maintained. Positive relationships with children and young people are important for the child so that they can learn and develop to their full ability. If a child feels comfortable with you they would be more inclined to leave their parents in the morning easier. This makes the parent feel happier – leaving their child with someone their child enjoys being – and makes them feel less guilty about going to work. This also then means they can start to play and interact with other children. Through playing and exploring and socialising the child or young person will then start to participate in more and more activities. A good relationship with the child means you make them feel safe and secure and if the child has positive emotions it is more likely they will stay healthier and not get run down or ill. A positive relationship is also important because it is then less likely that the child will act out and behave negatively. They are less likely to act out and behave negatively if the child has a positive bond with you because you will know them well enough to cater for their wants, wishes and individual needs, therefore they will not feel frustrated or alone and will not need to act out to relieve stress or anger or to gain attention. A positive relationship is important as it helps a child develop confidence at a quicker rate and develop their language and communication skills quicker too. If a child feels comfortable with you they will start to talk to you more, providing you with the opportunity to assess where the child is at developmentally with their speech, language, knowledge and other aspects, and also find out about their personal interests. You can then set activities to help the child to further develop based on what they can already do and ensure the activity will fun for them by incorporating their interests into the activity. This means they can start to develop quicker and with the help of someone they have a positive relationship with. Having a positive relationship with a child will mean you know them well, their personality, their emotions, the little things. Therefor you can easily pick up on a difference in body language to know if there is something wrong, and also you begin to know what facial expression means what and so can address any issues quicker. Also with a positive relationship the child will feel like they can come to you and this is important so that they do not keep anything inside and instead share and resolve the issue so they feel calm again and happiness is essential in childhood. A positive relationship is built through trust. It’s the little things you do that helps you build up a positive relationship with the child. For example: Giving them praise for doing something good Giving them a cuddle when they need it Helping and supporting them through the daily routine Keeping them safe and feeling secure having a positive relationship with their parents. All of these are ways to build and maintain a relationship with the child or young person and their career. Children and young people like consistency and stability, they like what they know and as long as you can be or are there for them consistently, and are positive towards them they will begin to form a bond with you. Evaluate own effectiveness in building relationships with children or young people When settling a new child into my room there are a few things I do to make them feel comfortable and hopefully build a positive relationship with them. Firstly, when a child or young person enters the room I always make sure I greet them, making eye contact, saying hello and smiling. I make sure I get down to their level and offer to give them a hug. I try to make the environment they walk into a positive one so they do not feel threatened or intimidated but more welcomed and wanted. I think this is effective as it is becomes a routine they can get used to seeing me when they walk through the door and will then instinctively start to say hello back and accept your offer of a hug. I also ensure I am always happy and have a chat with their parent or guardian. I think if the parent and you have a positive relationship the child will pick up on this and start react that way too. I think it’s an effective method to use as they do not see you as ‘the person that takes them away from their parent or guardian’ but instead sees you as a friend of theirs and their parent/guardian. I also find another very effective way to build a positive relationship with a child or young person is to constantly encourage them. Giving them a variety of toys and saying ‘oh what’s this? Would you like to play in the sand? ’ ect. This promotes to them you are fun and want to play with them. Children usually like someone to play with however this is not always effective if the child’s individual preference is to be left alone. In which case it is better to build the relationship by giving them their space, but making sure you are there for them when they need you for example, they are upset and you give them cuddles and/or words of reassurance. We recently had a little girl start and every day she will sit at the breakfast table. For a couple of weeks now I have been smiling at her and asking if she wants to come play. In the past she hasn’t, but by not being too pushy and letting her settle in at her own pace, she has started to smile back and will sometimes gain the confidence to come and join me in playing in the sand for example. Therefore, patience, understanding but persevering too is an effective way to build a relationship with the child, letting them have their own time to get used to you, trust you and like you. A method I use to build a relationship with a child is to just always be in the room paying and having fun. If a new child see’s you having fun playing and the children you are with doing so too they will normally begin to do so to. I think this is effective because the ‘fun factor’ is something I have found no child can resist. Also the fact that you are always there they can get used to you quicker the more you are available to them. If you ask the children or young people questions I find they begin to come out of themselves more, however there is the potential of a language barrier and so the effectiveness of asking question is non-existent. In this case it is effective to learn some of the child’s key words in their language and communication is an effective way of building a bond with a child. If you are seen to be trying the child will recognise this and begin to try to. I have in the past learnt key words in another language and began to say it in their language and then English, this has been effective as they have wanted to learn and hey used to come ad sit with me a lot just practicing these few English words. However, I only found this effective once the child had settled into the setting and was used to being there.

Designing A Creep Testing Machine Engineering Essay

Designing A Creep Testing Machine Engineering Essay A Creep Testing Machine is one that accurately measures the creep of a material under constant load and at elevated temperatures until final rupture. Basically, it demonstrates the effect of Temperature on Creep. Creep is defined as the time dependant deformation of a material under constant load at constant elevated temperature. The resulting strain is a function of applied stress, temperature and time. Creep is increasingly important in industry in many different applications ranging from turbine rotors, high pressure steam tubes, suspended cables, tightened bolts where materials are subjected to extremely high temperatures and stresses which may cause them to change size, shape and lead to rupture. So the main objective of a creep test is to measure how a given material will perform under constant loads and elevated temperatures to make sure they are ready for use in industry under such conditions. In a creep test, a tensile specimen is subjected to a constant load inside a furnace set to a specified temperature maintained at a constant high temperature. The material will go through 3 phases of creep; primary, secondary (steady state, lengthiest stage) and tertiary until it ruptures. The test may run on for days until eventually the specimen fails and the creep properties are recorded. http://spaceflight.esa.int/impress/text/education/Images/MechanicalProperties/image075.png Applications in industry Creep testing is increasingly important in large areas of industry. There are three types of high temperature industry applications. Displacement limited applications: where precise dimensions must be maintained, examples of which are in turbine rotors/aircraft turbine blades. Rupture limited applications: where fracture must be avoided, such as in steam tubes. Stress-relaxation limited applications: where initial tension relaxes with time such as in suspended cables and tightened bolts. Aims and Objectives: To fully design a Creep Testing Machine within a hard budget in the given time frame by the end of the semester in week 13. The reason behind the project is to provide AUT Engineering School with its first working Creep Machine. It will provide an opportunity for materials to be tested for Creep under extremely high temperatures for research or educational purposes after the project is completed. The very high temperatures will allow for testing stronger more complex materials such as alloys with higher melting points. A fully detailed, clear and FEA tested 3D CAD drawing will be produced, effectively demonstrating the complete final design of the Creep Testing Machine in all of its dimensions and absolute properties. Deliverables: The machine will be designed to be cheap, practical, robust, reliable, easy to use, relatively lightweight, safe (to the touch), long lasting and professional looking. The project meets the academic requirements of my qualification as it will require a great deal of knowledge I have obtained from papers such as: material science, manufacturing technology, CAD/solidworks engineering design, quantitative techniques, thermodynamics, solid mechanics and heat transfer papers. Potential Industry organisations involved: Steel suppliers high temperature material suppliers high temperature measuring/control device distributers electronic and electrical control distributers insulation material suppliers Resources (likely required): Solidworks/CAD design programs, matlab/computer programming programs, Microsoft excel, electrical/electronic equipment. Workshop machines: milling, lathe, drilling, soldering, welding machines and more. Project Plan Plan/chart will be subject to refinement throughout the duration of the project. Project Information This project is supposed to be carried on through until the end of the 4th year industrial project. From now until the end of the semester we will be designing the Creep Testing Machine completely, putting the designs through numerous tests and immense scrutiny until it is certain that the design will be achievable and the project a total success. Our supervisor, Tim, informed us with the estimated budget for this project of around $5,000NZ. This is a hard budget and we are not to exceed it under any circumstances. Therefore an important goal of this project is to stay under budget (by a decent sized margin if possible) and design a relatively cheap Creep Testing Machine that can be delivered realistically for the 4th year industrial project (where the machine should be produced). The Creep machine consists of several main components that fit into three categories; Heat, mechanics and control. The components are as follows: Frame, Furnace, Control, Electronics + Data acquisition, Strain measurement device (extra), Emergency shut off, Temperature measurement device, Grip system, Timer, On/Off switch and Loading mechanism. The furnace should be designed to reach exceedingly high temperatures of up to 800C so that it may be suitable for creep testing on a wide range of specimen materials (high T alloys etc) for research and educational purposes at the AUT Engineering department. During our first group meeting after the first formal meeting with our supervisor, we (the project team) assigned several components to each of us to carry out detailed research and gather our findings before the next meeting with Tim. The larger, more complex components namely the furnace and loading mechanism were both shared between me and Ramez, Steven and John-Paul respectively. The full details are illustrated in my logbook. Literature review So the components assigned to me for research were the Furnace, strain measuring device and the frame. I began dissecting the furnace into its individual components and features. A standard muffle furnace consists of insulation, the body, heating element, temperature measurement/controller and door with locking mechanism, compartments for other components (load train, measuring apparatus), mounting kit and air vents. After I completed some general research I developed a good and original idea of what our Creep testing machine will consist of: Furnace insulation will either consist of two different materials namely refractory firebrick and refractory ceramic fibre blanket or solely just ceramic fibre blanket/wool. These are highly heat resistance materials (one that has especially low thermal conductivity value k). Fire brick; would be the first line of insulation and the main barrier to heat loss from the furnace chamber with a k value of ~ 0.21 (@800C). Ceramic fibre; would be the surrounding/main layer of insulation and will be put around the fire brick and on the inner door surface. It has a k value of ~ 0.22 (@800C). There are several types of suitable fibre and one will be chosen based on its cost and thermal properties. The reason that firebrick is being considered as a layer of insulation is because of the ease of fitting it with heating elements. However they are more bulky and considerably heavier than ceramic blankets. The insulation choices will be theoretically tested for suitability using standard thermal resistance equations: Qtransfer = à ¢Ã‹â€ Ã¢â‚¬  T/Rth Rth = (1/hiA)+(L/kA)+ (1/hoA) Where; L is the minimum thickness of insulation, k is its thermal conductivity, h is the convection heat transfer coefficient and Rth is the total heat resistance. Choice and list of possible heating elements + why chosen. Take into accnt start up hting time The minimum insulation thickness required is found as follows; Properties: Power in: 1.6kW heating element à ¢Ã‹â€ Ã¢â‚¬  T = TMAX TAMB Insulation, Ceramic fibre: k = 0.22W/m2K hi = 10W/mK, ho = 40W/mK Rth = (1/hiA)+(L/kA)+ (1/hoA) Rth = (1/10*0.35*0.15)+(L/0.22*0.35*0.15)+ (1/40*0.35*0.15) L = 21.87mm L Specimen HC H WC WW Body Chamber Initial Dimensions: Specimen ASTM: Round dog bone: Length, L = 127mm Flat dog bone: Length, L = 101mm Gripping mechanism: Length, L ~ 40mm Only round dog bone specimens will tested ASTM creep/fatigue specimens. Full dimensions below: ((+ gripping mechanism size)) The bottom pull rod will be fixed in place but the top pull rod will be adjustable such that the specimen can be placed into the gripping mechanisms. Therefore this will be considered when estimating the height of the furnace and its chamber. Preferably, the chamber should be small in size such that it can be heated up quicker and use up less energy thereby increasing the efficiency of the furnace. Therefore, Chamber width, WC = 150mm Chamber Length, LC = 150mm Chamber Height, HC = 350mm As the minimum insulation thickness ranges from 21 to27mm (depending on the heating elements power rating) therefore, it will be necessary to have two layers of 25mm thick insulation around the chamber. So the outer body dimensions will be about: Width, W = 250mm Length, L = 200mm Height, H = 450mm The main body will almost certainly be made from mild steel due to its relatively low cost and robust, tough nature. The heating element will have to be either kanthal A1 or Nichrome most probably in wire form so that it may be easily routed into specially made grooves in the firebrick. With temperature ranges up to 1800C and relatively low cost kanthal A1 may be more suitable in this case. The time for the furnace to reach its required temperature will also be taken into account and the choice of heating element (power rating, shape and material) will be based on the time it takes to heat the chamber to a stable working temperature and the thickness of insulation required to work at such energy inputs. Also whether or not the heating element can be fitted into the insulation material will be a factor. Temperature measurement and control device will most probably be a standard high temperature thermocouple. There are many different types, shapes and sizes but most are relatively cheap and affordable regarding the project budget. The thermocouple will give the give the reading and control the temperature in the chamber (keeping it at a constant working temperature) by clicking the relay on and off when necessary. The furnace body will have to be made from a hard, tough and relatively thick material. This is why I think that mild steel sheets should be purchased and formed to the desired shape. Processes such as bending and cutting can be undertaken at the mechanical engineering workshop at AUT. Mild steel plates/sheets prices per quantity + list of possible materials, choose most suitable. An idea that I have deemed suitable for the furnace is that a simple solid, robust steel filing cabinet could be converted into a furnace body. Simple tools and workshop resources available at AUT can be used to machine the necessary features to make it work as a muffle furnace. This could potentially save a great deal of investment that could be used in other areas where it is needed more (concerning the project). The strain measuring device will have to be one that works efficiently under the high temperatures experienced with muffle furnaces. I have narrowed it down to either a high temperature extensometer or an LVDT. The most suitable device is the high temperature extensometer as they are specifically suited to such elevated temperatures and give an extremely accurate strain/displacement measurement beyond ASTM standards. They can also be attached easily to standard creep testing furnaces. However, a strain measuring device is an optional extra as the specimen displacement can be accurately measured after the specimen ruptures and simple calculations can be used to determine the strain experienced. A strain measuring device would be for convenience purposes only. List of strain measuring devices, filter to high temp use devices, then the only suitable model + prices and deem if actually suitable. Speak with Wassim. Extensometer or LVDT. Resources Introduction to Engineering Design, Andrew Samuel and John Weir Manufacturing Engineering and Technology, Serope Kalpakjian Heat and Mass Transfer a practical approach, Yunus A Cengel Thermodynamics an Engineering approach, Cengel and Boles Materials Science and Engineering an Introduction, William D Callister Jr http://www.atspa.com/3110_r2.pdf http://www.scielo.br/scielo.php?script=sci_arttextpid=S1516-14392005000400008 http://www.mts.com/ucm/groups/public/documents/library/dev_003704.pdf http://www.zwick.de/en/products/static-materials-testing-machines/creep-test-machines.html http://www.epsilontech.com/3448.htm http://www.ariindustries.com/thermocouples/high_temperature_thermocouples.php3

A Study Of Wordsworths Poetry Essays -- essays research papers

A Study of Wordsworth's Poetry   Ã‚  Ã‚  Ã‚  Ã‚  Wordsworth poetry derives its strength from the passion with which he views nature. Wordsworth has grown tired of the world mankind has created, and turns to nature for contentment. In his poems, Wordsworth associates freedom of emotions with natural things. Each aspect of nature holds a different meaning for Wordsworth. 'The beauty of morning; silent, bare' (5:WB*)   Ã‚  Ã‚  Ã‚  Ã‚  A main source of interest for Wordsworth is the absence of an unnatural presence, such as a city. In his sonnet, 'Composed upon Westminster Bridge, September 3, 1802', Wordsworth views London at the break of dawn, admiring the serenity and artistic impact of the scenery. 'A sight so touching in its majesty;' (4:WB) He finds it an almost spiritual experience by simply observing the stillness of morning. 'Dear God! the very houses seem asleep;' (13:WB)   Ã‚  Ã‚  Ã‚  Ã‚  Just as Wordsworth finds fulfillment in nature, he also finds disgust in the world's neglect of nature. His sonnet, 'The World Is Too Much with Us' deals primarily with his dissatisfaction with the world.Wordsworth criticizes mankind for misdirecting its abilities. 'Getting and spending, we lay waste our powers' (2:TW) Wordsworth also hopes that the world would find more of itself in nature, similar to his desire for his sister in his poem, 'Lines Composed a Few Miles Above Tintern Abbey', to gain an interest in nature. 'For this, for everythin...

Legacy of Communist Leaders Essay -- Papers

Legacy of Communist Leaders The History of modern Russia (twentieth century) is the period of communist government. After the revolution in 1917 Russia became the first communist state, which survived until 1991. Seventy-four years of rapid changes left an enormous mark in the history of Russia. This period of history introduced us to the greatest communist leaders. History doesn't happen by itself. There must be Individuals who make it. And in our history those individuals are Lenin, Stalin, Khrushchev, Brezhnev, Gorbachev and Yeltsin. To understand how this period of history affected the present and then future we must look at each leader at a time to see what were his purposes and actions and make an opinion. Before 1917 Russia was an empire with tsars from Romanov dynasty. It was a powerful Empire with some weaknesses, which each empire has. Before the revolution in 1917 there was the First Russian Revolution in 1905 knows as the Bloody Sunday. There were three parties - Social-Democratic Labour Party (1898), Party Socialist-Revolutionaries and the Constitutional-Democratic Party. The Social-Democratic Labour Party split into two half: The Bolsheviks (Majority) led by Vladimir Lenin and The Mensheviks (Minority) led by Martov. Vladimir Lenin (born in 1840) began his political career already in University from which he was expelled as a radical troublemaker. In 1890 he went abroad and joined The Marxists - Plekhanov and Martov. He traveled a lot and had a chance to talk to well educated people. Abroad he wrote his books and after he returned in 1917 he started to realize his ideas. He was the leader of the October revolution... ... happen next. Beginning from Khrushchev's Era and Brezhnev's the country started to move away from the communism system. It happened very slowly but the fact that it started is obvious. The mentality of Soviet people will remain for some time. Our country will not accept individualities because they are afraid of them. And I think it is not only in Russia. It is everywhere. The Communist system stopped the natural development of our country. We are far away behind the European countries. The Ideology of communism is amazing but it cannot work on such huge territory as Russia. Utopia is not possible in our world and it is strange how the communist leaders could even think of realizing their dreams. Individuals rule world and you cannot admit it. You cannot force history. No matter what it will go its own way, direction.

Difference in Us Gaap and International Accounting

IS IFRS a better Accounting Standard than US GAAP for achieving good financial reports? This research paper delivers an analysis of determining whether the International Financial Reporting Standards, hereafter known as IFRS, is a better reporting standard than the US Generally Accepted Accounting Principle (GAAP). Financial Statements have to provide high quality financial reporting information with regards to economic entities, primarily financial in nature, which are useful for economic decision making (FASB, 1999; IASB, 2008).International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have been extremely involved in making IFRS the international Accounting Standard. The Securities and Exchange Commission (SEC) has been working on evaluating the implications of incorporating IFRS into the US financial reporting system, currently known as US GAAP. More than one hundred countries have moved to IFRS reporting, or have decided to require the use of these standards in the near future. (SEC,[2007]).Financial reports are a combination of four different key statements. They are balance sheets, income statements, cash flow statements and the statements of shareholders equity. Currently, the FASB is the highest authority in establishing generally accepted accounting for public and private companies in the United States. Financial reports are a necessary tool used by current and prospective investors to see how a company function and stands financially. It is also used to analyze and assess a company’s potential areas of growth as well as its areas of weakness.US GAAP has many guidelines and rules to follow whereas IFRS is more based on basic principle. Comparing the US Generally Accepted Accounting Principle (GAAP) and IFRS might help to understand which standards will better serve the Goal of achieving good financial reports. Both IFRS and US GAAP have many rules in common and are significantly similar due to the conjunction efforts of both officials over the years. Despite this, numerous differences between US GAAP and IFRS also exist. The big four audit firms have been instrumental in developing a difference between the standards.The followings are the comparisons of rules between IFRS and US GAAP to remotely see the difference between two accounting standards in three different areas. The areas are A) Revenue Recognition, B) Business Combination and C) Inventories. A) Revenue Recognition: US GAAP revenue recognition guidance is extensive and includes a significant number of standards issued by the Financial Accounting Standard Board (FASB) and the US Securities and Exchange Commission. The guidance tends to be highly detailed and is often industry-specific.One of the most common general revenue recognition issues has to do with the determination of when transaction with multiple deliverables should be separated into components and how the revenue gets allocated to the different components. Under US GAAP, detailed separation and allocation criteria is focused whereas IFRS focus on the economic substance of the transactions (Ernst & Young, 2011). Revenues are likely to increase with less detailed guidance under IFRS. B) Inventory Valuation: The US GAAP permits last in first out (LIFO), first in first out (FIFO), and weighted average cost.The inventories carried are recorded at the lower of the cost or market price. According to IFRS, first in first out and weighted average cost are only permitted. Companies that use last in first out must revalue inventory, which could result in tax liabilities due to the IRS’s last in first out conformity rule. C) Business combination: Business combination refers to the takeover of one enterprise by another. Business combinations are one of the important business activities carried out in current capital market (Bohusova, 2009). More than 13000 M&A transactions were carried out worldwide in 2006 (IASB, 2006).Although US GAAP has largely converged with IFRS in this area, certain important differences have remained. The business combination standards under US GAAP and IFRS have two major differences: (1) Full goodwill and (2) the requirements regarding recognition of contingent assets and contingent liabilities. Different requirements for impairment testing and accounting for deferred taxes are among the most significant. The Business combination project has contributed to Mergers and Acquisition recording harmonization and to comparability of financial statement in the area of business combination (Svoboda, 2009).Importance of Good Financial Reporting: Financial reporting and disclosure quality are very important because it is linked with various economic consequences such as market liquidity, firms’ cost of capital, and corporate decision making (Daske, 2006). It is relatively impossible to compute all of the economic consequences that may have cause due to corporate decision. Additionally, all the effects a re not properly understood nor will there be supportive evidence. Investors depend upon the financial reports provided by the companies for investment opportunities.Financial reports provided by the companies are the only evidence of the effectiveness of reporting quality. Less informed investors are worried about the better informed investors. This causes less informed investors to lower the price of the security to protect against the losses from trading with better informed financiers. The unwillingness of the less informed investors reduces the liquidity of the securities market. Corporate disclosure can alleviate the problem and increase market liquidity by leveling information among investors (Verracchia, 2001).Good reporting and disclosure can affect the cost of capital. Better disclosure can improve risk sharing in the economy, either by making investors aware of certain securities or by making them more willing to hold them, which again reduces the cost of capital (Diamond and Verrecchia, 1991). It is also very likely that better reporting improves corporate decision making. For instance the efficiency of firm’s investment decision would improve. There have been a number of studies conducted suggesting that better reporting leads to higher investment efficiency.However, the evidence on the effects of reporting quality on corporate decisions is still in its early stages (Biddle et al, 2008). The disclosure of one firm can be very useful to other firms for decision-making purpose but it can also help reduce agency problems in other firms. The disclosure of operating performance and governance engagements provides useful standards that help outside investors to evaluate other firm’s managerial efficiency or potential agency conflicts and doing so lowers the cost of monitoring. Another very important element of corporate reporting is its comparability among firms.Corporate reporting can be precisely useful to the investors and other stakehol ders if they are using similar accounting standards. More comparable reporting makes it easier to differentiate between less and more profitable firms, which in turn reduces information asymmetries among investors and provides lower risk to the investors. These improvement resulting from greater comparability can also increase market liquidity and reduce firms cost of capital (Daske, 2006). Better comparability can also have positive effects on corporate decision making.More comparable reports allow firms to make better informed investment choices due to a better understanding of competing firms, both within a country and across countries. Growing numbers of firms with comparable financial reports increases the number of two ways communication linkages in the â€Å"Financial reporting† network. This enhances the value of the overall network to both the investors and firms (Meeks and Swann, 2008). Although there are many benefits of more comparable reporting and disclosure, th ere are also costs to improving corporate reporting.The reporting and disclosure costs include the preparation and certification. Regulators should carefully weigh the convergence of costs and benefits to firms, investors, and other parties in the economy. The benefit of high quality and more comparable reporting may also vary significantly across industries and markets. Impact of IFRS in Foreign Countries: Financial reporting quality is affected by many factors other than just the accounting principle adopted. These include legal and political systems, reporting incentives and other market incentives. Ball, Robin, & Wu, 2003). The quality of financial reporting also depends on the relevance and reliability of the financial and non-financial information recognized and disclosed (Ferrari, Momente, and Reggiani, 2011). Empirical research conducted by Ferrari, Momente and Reggiani studied the earning quality in relation between the German companies practicing IFRS and German companies practicing German accounting standards (HGB). This research has been conducted based on German companies, excluding financials and utilities listed on the Frankfurt stock exchange.German is the only large country in Europe with a strong set of local GAAP where a substantial quantity of firms applied IFRS on a voluntary basis before 2005. Out of 746 German companies 368 were following IRFS and 378 companies were following HGB (SEE APPENDEX 1). The mathematical finding articulates that the analyses supports the idea that the IFRS adopter are generally characterized by a level of earnings management lower than or equal to the HGB adopters. Another study conducted by Daske, Hall, Leuz and Verdi looked for evidence on economic consequences after mandatory IFRS Reporting.The analyses were based on market liquidity and cost of capital in 26 different countries. Their research provides us with the synopsis on the capital market effects after introducing the IFRS in 26 countries around the w orld. The study analyzes the effects in stock market liquidity, cost of equity capital, and equity valuations. The results propose that the mandatory adopters experience statistically significant increases in market liquidity after IFRS reporting becomes compulsory. These research and results indicate that results have mixed results on quality changes after the adaption of IFRS in different countries.Whether IFRS can work properly in markets that are disciplined mainly by regulators rather than the market mechanism can be verified by observing the adoption of IFRS by China (DING & SU, 2008). What’s more, a single set of standards may not be suitable for all settings and thus may not improve reliability due to differences among countries (Soderstrom & Sun, 2007). The adoption of IFRS in the Chinese economy has significantly improved the quality of accounting and reported earnings (Liu el at, 2001).Evidence also reveals that value significance of reported earnings increased whi le earning leveling decreased with the standard change. Empirical evidence showed by Daske et al. ’s (2008) claim that quality improvement from IFRS adoption is expected to be higher for adopters with poorer quality as firms audited by the Big Four before the standard change. This clearly shows that IFRS has been the preferable accounting standards for foreign countries. Is Conversion to IFRS economically advantage? Quality reporting and more comparable reporting and disclosure can create economy-wide benefits.Therefore it is safe to say that it makes economic sense for regulators to access the current reporting environment within a market or country to determine if any changes to the reporting environment could move reporting quality and comparability closer to the peak. My question is, what role the accounting standards play in achieving good quality and comparable reporting practices? How will policymaker achieve these goals? The capital markets and investors appreciate hi gher transparency and high quality reporting.However, the evidence from academic studies suggests a limited role of standards in influencing reporting practices (Daske, 2006). To further support this point, we need to highlight the role of reporting incentives and institutional frameworks in shaping firms’ reporting practices. We can also assume that changing the accounting standards can also lead to undesirable effects depending upon the economy. Studies steered by Ball and Shivakumar (2005) illustrated the importance of firms reporting incentives, rather than accounting standards, as key drivers of observed reporting quality.The studies identify that accounting standards give firms considerable reporting choice because the application of the standards involves considerable judgment since accounting measurements rely on management’s private information and involve an assessment of the future, making them subjective demonstration of management’s evidence set. Fi rms reporting inducements are molded by many factors which includes the capital market forces, the law of the nation and a firm’s compensation on performance to the management.It is relevant for the IFRS debater that the studies show that even the firms with the same accounting standards, reporting practices fluctuate considerably across firms and countries (Ball and Shivakumar, 2005). Studies also shows that even if these standards are strictly enforced and implemented, moving to a single set of accounting standards is not enough to produce comparability of reporting and disclosure practices (Ball and Shivakumar, 2005). This proves that accounting standards are more limited than often thought.They are just one of many factors which help shape actual reporting and disclosure practices. Accounting standards are a very important organized element that affects financial reporting practices in a country. In a good economy, these elements are most likely to help one another becaus e accounting information plays an important role in financial contracting (Ball, 2001). Investors in public equity markets use financial statements to witness their entitlements, make speculations, or use their rights at shareholder meetings.Therefore, it is practical to think that corporate reporting improvements in conjunction with other institutional factors to enable financial transaction and contracting (Ball, 2001). IFRS is favored because of the idea behind its effects on capital market and investors. Another thing to consider is that the adoption of IFRS can also improve financial reporting to outside investors. We can conclude that IFRS leans more toward capital markets which is more relevant to investors. Tightening the accounting standard can reduce the level of earning management and improve reporting quality (Soderstrom, 2007).Hence, IFRS helps to lower the quantity of reporting discretion comparative to many local GAAP. However reducing the level of reporting discretio n can also makes it more difficult for management to track their private information through the financial statements. Using a similar accounting standard across the world likely improves foreigner’s ability to notice earnings management and accounting manipulations. Hence, a shift to IFRS does in fact increase the comparability of a firm’s report, and it can also improve market liquidity. In contrary, Daske et al. 2008) verifies that the capital market effects around the mandatory IFRS reporting are not evenly distributed across countries because countries with weak law enforcement and reporting incentives are most susceptible to remain substantially unaffected by the IFRS mandate. There is evidence of constructive capital market outcome by the IFRS mandate in several countries. However, there is significant variance in the effects across firms and countries. IFRS adoptions in the US economy rests on whether the quality of US firms reporting fluctuate in the capital m arket.Therefore, it is necessary to acknowledge such changes in reporting quality are likely to occur. IFRS is now similarly compared with US GAAP and the remaining differences are minor (Krishnan el at 2012). Both standards have a similar fundamental viewpoint and capital market positioning. In 2002, the two standard setting bodies issued a Memorandum of Understanding (â€Å"Norwalk Agreement†), agreeing to make the two financial reporting standards more compatible and to coordinate their future work program in order to maintain compatibility (FASB (1999).IFRS and US GAAP have converged in many areas bringing both standards closer to each other. The US is one of the largest economies in the world. The institutional framework of the US economy is very unique. US firms typically rely heavily on publicly traded external finance (Juang el at, 2012). Directly or indirectly, a larger portion of US household hold debt and equity securities through mutual funds compare to other coun tries. Retirement savings represents a substantial amount of those securities. Hence, the regulators have a great responsibility to support this financial system.Therefore, the current securities laws and the US GAAP primarily are geared towards supporting public debt and equity markets. The US economy and its capital market are diverse. Reporting outcomes under US GAAP are generally considered to be high quality because of its ability to reflect economic events in a timely manner (Ball et al, 2001). The public enforcement system is supplemented by robust private administration, intimidating lawsuit, and potentially substantial financial consequences for managers, directors, and corporations that engage in reporting crimes.FASB standards and additional SEC filing rules requires a more substantial amount of disclosure than in any other countries (SEC). Hence, a switch to IFRS can bring a dilemma weather to maintain disclosure requirements mandated by the SEC or stick to IFRS limited disclosure (SEC). Cost Analysis of Adopting IFRS-From the preceding discussion, the capital market benefits of IFRS and the effects on U. S reporting practices are likely to be small. However, let’s take a look at the cost consequences of adopting IFRS.In the first year of publishing IFRS reports, companies will have to train their employees in the preparation of IFRS financial statements. Hiring outside specialists and consultants and upgrading the software are other major expenses companies will have to bear. It should be noted that there will be additional revenue for the firms who does the advisory and auditing of those firms. Not surprisingly, many of the accounting firms take very optimistic attitude regarding the potential adoption of IFRS by the US. The cost for US firms would be substantial.According to ICAEW, 2007 per firm estimates ranging from 0. 31% of total sales for firms with sales below $700 million to . 05% of total sales for larger firms. This amounts to an average onetime cost of $430,000 for small firms and $3. 24 million for large firms. Based on these estimates, the US economy as a whole could cost up to $8 billion. The cost might go up if SEC requires firms to provide reports under both standards. Although the one-time conversion costs are likely to be substantial, there is no guarantee for any recurring cost.There might be periodic costs associated with inconsistencies within the US legal and institutional system (ICAEW, 2007). To my understanding issues like this wouldn’t be easily to fixed. One can argue that there are also many reasons to believe that adoption of IFRS could also save money because of a single global reporting system in the long run. The foreign US holdings multinationals often have to fulfill with the domestic reporting standards of their residence which is most likely to be IFRS. If foreign multinationals that use IFRS no longer have to maintain US GAAP reporting then they will save money on the conve rsion.The adoption of IFRS could save money to many US firms indirectly. Effect on Education System due to conversion: The accounting professionals and educators need to be brought up to speed in an adequately time frame in order for smooth conversion to IFRS. As mentioned earlier, China and Germany were able to convert the standard smoothly; the same should be possible in the U. S. The big four accounting firms have been releasing a number of reports that IFRS education is lagging behind. The big four accounting firm have reported that U.S. investors and issuers are not yet appropriately educated with IFRS, and that at present college curriculums, text books and other instructional tools do not adequately train students and other interested parties in IFRS proficiencies (Ernst & Young, 2007b; KPMG, 2008b). Writers Point of View: This research paper has mentioned a few times about the issues related to the compatibility of IFRS with the US institutional framework. The countryâ€℠¢s financial reporting system is a very important determinant of aggregate economic effects.Hence, the financial reporting system is one of the basics of country’s organized framework which is likely to detect the performance of a country’s financial and economic system. A switch to IFRS by US regulators can cause unwanted concerns for the US economy if there are any incompatibilities with other elements of the organizational framework, even when IFRS are thought to be high quality and perform well in other countries. Financial markets are a network where one is reliant upon others’ financial reports. It is difficult to ascertain and quantify the complexity that can caused due to the adoption of IFRS.As countries institutional frameworks play a key role in determining manager’s reporting inducements and the use of discretion, it is significant to know whether the amount of reporting preference in IFRS creates a problem for the US litigation system since i t is moderately exclusive. Because IFRS has less specific standards and guidance, executives have to apply more judgment in interpreting IFRS. IFRS could lead to uncertainty about litigation outcomes which could even induce executives to make conservative accounting decisions.A vital issue is whether a single set of accounting standards is necessary and would benefit firms, investors, and additional stakeholders. Striving for a single set of accounting standards can generate some cost savings and comparability supports, but the adoption of IFRS in the US would also eliminate the existing competition between IFRS and US GAAP. This could also mean the monopoly of IFRS. Monopoly has never been a good sign in the business world for a consumer. As I have mentioned earlier in my paper, US GAAP and IFRS have very small differences.Hence, it makes perfect logic that comparability of US GAAP is likely to increase globally because additional countries plan on adopting IFRS. US investors will be in better position if they are capable of understanding the IFRS due to growing adoption around the globe. Alternatively, FASB could keep up with the work on adapting the favorable principles of IFRS into the US GAAP yet not converting completely into IFRS. U. S investors and executives will have sufficient time to adapt with the change if U. S GAAP is slowly modified to converge with IFRS.This could possibly be the most inexpensive and least disruptive option for the US economy. 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