Wednesday, November 27, 2019
Airbus in Alabama
Airbus in Alabama Most manufacturing companies that serve customers globally ensure that they have manufacturing plants in various parts of the world. The manufacturing plants in foreign locations improve the efficiency of the companyââ¬â¢s services in these locations. Manufacturing companies may use the manufacturing plants in foreign locations to counter competition in these locations (Miltenburg, 2005).Advertising We will write a custom article sample on Airbus in Alabama specifically for you for only $16.05 $11/page Learn More Airbus attempts to use this strategy to conquer the lucrative American civil aviation market. The company intends to set up a manufacturing plant in Alabama. Alabama is the home of Boeing, Airbusââ¬â¢ main rival. The plant in Alabama would help in catering for large orders from American customers. Alabama is the first US site of Airbus. The company has three plants worldwide. Airbus has two plants in Europe and one plant in Asia. The European plants are in Toulouse, France, and Hamburg, Germany. The Asian plant is in Tianjin, China. The American plant will cost approximately $600 million. Upon completion, the plant would create 1,000 jobs. In addition, the plant will create 3,200 jobs during the construction phase (Kaczmarski, 2012). Airbus intends to use the Alabama plant to build relationships with American clients. By setting up a plant in Alabama, Airbus will increase competition in the civil aviation industry. Boeing will no longer be the only civil aviation manufacturer that has plants in the US. This would reduce the competitive edge of Boeing in the American market (Petrescu Petrescu, 2012). Therefore, the Alabama plant is critical to Airbusââ¬â¢ success in the American civil aviation industry. Airbusââ¬â¢ plant in Alabama will help in consolidating Alabamaââ¬â¢s position as the aerospace production hub. The state of Alabama also hosts manufacturing plants of other multinational corporations. Vance is t he site of the first Daimler plant outside Germany that manufactures Mercedes-Benz cars. Daimler intends to invest $2 billion in the expansion of the plant in Vance (Kaczmarski, 2012). The Airbus plant in Mobile and the expansion of the Daimler plant in Vance would help in improving the economy of Alabama. According to the Governor of Alabama, the state strives to move away from low-end manufacturing to the manufacture of airplanes, rockets, and ships. Manufacture of airplanes, rockets, and ships would improve the economy of Alabama significantly (Kaczmarski, 2012). Alabama has several environmental factors that attract manufacturing plants to the state. The Alabama Industrial Development Training program is one of the factors that attract manufacturing plants to the state. The program helps in providing quality workforce to Alabamaââ¬â¢s new and existing industries (Tollefson, Garrett Ingram, 1999).Advertising Looking for article on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Therefore, the abundance of highly trained employees creates a good environment for the success of manufacturing plants. The state of Alabama also has a right-to-work law. This law abolishes union security agreements. The law reduces the power of unions. In some instances, the activities of powerful unions may jeopardize the operations of a company (Holley, Jennings Wolters, 2011). In addition, Alabama provides various incentives to attract aerospace companies. The ââ¬ËAviation Amendmentââ¬â¢ grants tax exemptions to aerospace companies. Only ten other states provide a similar incentive to aerospace companies. These factors help in improving the business environment of Alabama (Kaczmarski, 2012). Setting a plant in Alabama would improve the competitiveness of Airbus. The company would use the plant to serve large orders of American customers. The Alabama plant would enable Airbus to benefit from the fa vorable business environment of the state. The plant is critical in Airbusââ¬â¢ effort to counter the market dominance of Boeing. References Holley, W.H., Jennings, K.M. Wolters, R.S. (2011). The labor relations process. Mason, OH: Cengage Learning. Kaczmarski, M. (2012). Regions: Americas US Airbus rolls into Alabama. Foreign Direct Investment, Aug/Sep, 1-2. Miltenburg, J. (2005). Manufacturing strategy: How to formulate and implement a winning plan. New York: Productivity Press. Petrescu, F.I. Petrescu, R.V. (2012). New aircraft ii. Norderstedt: Books on Demand.Advertising We will write a custom article sample on Airbus in Alabama specifically for you for only $16.05 $11/page Learn More Tollefson, Garrett, R.L. Ingram, W.G. (1999). Fifty state systems of community colleges: Mission governance, funding and accountability. Johnson City, TN: The Overmountain Press.
Saturday, November 23, 2019
The Difference Between Appositives and Descriptions
The Difference Between Appositives and Descriptions The Difference Between Appositives and Descriptions The Difference Between Appositives and Descriptions By Mark Nichol It is important for writers to distinguish between appositives and mere descriptions. A noun is said to be in apposition when it is set off from another noun that refers to the same idea. The phrase ââ¬Å"set offâ⬠is significant, because a pair of commas separate the parenthetical apposition from its referent noun by a pair of commas. A description, however, needs no such bracketing. For example, take a look at this sentence: ââ¬Å"Hereââ¬â¢s what the CEO of Chrysler Sergio Marchionne said to his employees in a blog post.â⬠ââ¬Å"The CEO of Chryslerâ⬠and ââ¬Å"Sergio Marchionneâ⬠are one and the same appositive so one or the other needs to be framed by commas. This can be accomplished in one of several ways: ââ¬Å"Hereââ¬â¢s what the CEO of Chrysler, Sergio Marchionne, said to his employees in a blog post.â⬠ââ¬Å"Hereââ¬â¢s what Sergio Marchionne, (the) CEO of Chrysler, said to his employees in a blog post.â⬠(The optional the is often omitted in journalistic contexts and retained in more formal writing.) ââ¬Å"Hereââ¬â¢s what Sergio Marchionne, Chryslerââ¬â¢s CEO, said to his employees in a blog post.â⬠(This is a less formal variant of the previous two options.) A description, meanwhile, such as the job title in this case, is followed directly by the name without intervening punctuation, and no comma should follow the name, either: ââ¬Å"Hereââ¬â¢s what Chrysler CEO Sergio Marchionne said to his employees in a blog post.â⬠The first sentence in each of the following pairs appeared in a printed or online publication with commas framing the name as if it was an appositive an error, and a distressingly common one. But notice below the differences between the statements labeled ââ¬Å"Descriptionâ⬠and the ones marked as ââ¬Å"Apposition.â⬠In a description, both the descriptive phrase and the name it applies to are essential; without either one, the sentence is incomplete. However, an apposition, being parenthetical, can be omitted without altering the integrity of the sentence. Description: ââ¬Å"Ex-reservist and current war gamer Mike Brown admits his battle tactics may be a bit too aggressive for a real-life situation.â⬠Apposition: ââ¬Å"Mike Brown, an ex-reservist and current war gamer, admits his battle tactics may be a bit too aggressive for a real-life situation.â⬠Description: ââ¬Å"Kitchen queen Nigella Lawson comes to town, shops, chops, cooks, and raves about our produce.â⬠Apposition: ââ¬Å"Nigella Lawson, the kitchen queen, comes to town, shops, chops, cooks, and raves about our produce.â⬠Description: ââ¬Å"Conservative radio jock Michael Savage gets his own TV show.â⬠Apposition: ââ¬Å"A conservative radio jock, Michael Savage, gets his own TV show.â⬠(The personââ¬â¢s name can come first, as in the previous examples, without a change in meaning, though the focus changes.) Description: ââ¬Å"The San Franciscoââ¬âbased schooner C.A. Thayer begins a $9.6 million overhaul.â⬠Apposition: ââ¬Å"The C.A. Thayer, a San Franciscoââ¬âbased schooner, begins a $9.6 million overhaul.â⬠(If the schooner has already been referenced generically, the sentence should read something like this: ââ¬Å"The San Franciscoââ¬âbased schooner, the C.A. Thayer, begins a $9.6 million overhaul.â⬠) Description: ââ¬Å"The Emeryville studio Pixar hopes to cash in on its fish flick.â⬠Apposition: ââ¬Å"The Emeryville studio, Pixar, hopes to cash in on its fish flick.â⬠(If two or more studios, each located in a different city, were previously mentioned, this sentence is correct. Otherwise, something like ââ¬Å"Pixar, the Emeryville studio, hopes to cash in on its fish flickâ⬠would be appropriate.) Description: ââ¬Å"Bryan Young is editor of the blog Big Shiny Robot.â⬠Apposition: ââ¬Å"Bryan Young is editor of the blog, Big Shiny Robot.â⬠(The comma is necessary to indicate that the blog was already mentioned, but not by name. If not, the comma signals, fallaciously, that Big Shiny Robot is the only blog in existence.) Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Style category, check our popular posts, or choose a related post below:100 Idioms About NumbersCapitalization Rules for Names of Historical Periods and MovementsPrepositions to Die With
Thursday, November 21, 2019
International Human Resource Management and organisational behviour Essay
International Human Resource Management and organisational behviour - Essay Example In the case of running an enterprise or organization, the staffing function is a continuous process, and so the leader or the manager particularly the Human Resource Manager should perform the staffing function at all times. It is necessary that the management must ensure a constant availability of sufficient number of efficient employees from managers, executives, technical persons to labourers, for the efficient functioning of the enterprise. Overall, the selected personnel should be physically, mentally, emotionally and temperamentally fit for the job. This can be achieved by adopting or by having an optimal staffing process. According to Koontz and Oââ¬â¢Donnell, ââ¬Å"The managerial function of staffing involves managing the organization structure through proper and effective selection, appraisal and development of personnel to fill the roles designed into the structureâ⬠. This optimal staffing process and the resultant optimal performance of the organization will diffe r according to the nature or the type of the organization. That is, organizations may be divided into national firms and Multinational firms. National or indigenous firms are normally started or established by the ââ¬Ësonsââ¬â¢ and ââ¬Ëdaughtersââ¬â¢, or citizens of a particular nation, while Multinational companies (MNC) will be established in particular nations by foreigners, with the native people only playing a secondary role. Due to this difference in origination, the staffing process for these two types of organization will differ. So, this paper will discuss the perspective that staffing a Multinational Company is fundamentally different from staffing a national firm, by analyzing it through case studies. Recruitment forms the first and the main part of the staffing process, whatever is the type of the organization. The HRM perspective stresses that each activity including Staffing should form part of the whole process of people management. (Price 2002) Normally, organizations
Tuesday, November 19, 2019
The Penalties for Plagiarism Are Too Harsh Essay
The Penalties for Plagiarism Are Too Harsh - Essay Example Plagiarism is in itself not against the law but it is considered as academic dishonesty and is dealt with seriously in almost all collages in the developed world. Copyright violations are the most serious manifestation of plagiarism .It occurs when a work which is restricted by copyright is either used or distributed without the consent of the copyright holder. The most usual punishment handed out to students who are guilt of plagiarism is a score of zero or a failing grade in the assignment concerned. However other punishments are also meted out. This includes suspensions from the course for a stipulated period, expulsion from the college or even in some cases revoking the degree of the student completely or in part. The punishment meted out depends on the history of the student and the degree to which plagiarism has been done. Clearly the punishments stated above can destroy the whole academic career of the student. A failing grade in the final exam can be as good as revoking the d egree of the student. These punishments grow harsher as the student goes in to higher learning institutes. The first factor against the punishments for plagiarism is that they are arbitrary and do not follow any fixed pattern. Students are completely at the mercy of the teacher concerned. Imagine a rule of law in which your punishment simply depends on the judge concerned and follows no fixed rules. Someone may get with murder while other person may be hanged for a simple robbery. A plagiarism tariff has been devised in UK to bring about some standardization in punishments and remove the inconsistencies .This plagiarism tariff uses a sliding scale which takes into account the amount of plagiarism , history of student , level of study and value of assignment in order to decide punishment (Grove). However a study conducted by Jon Scott and Jo Badge which investigated the use of this tariff found it to be inconsistent, arbitrary and treats all cases in a similar manner (Badge and Jon). Treating all cases alike is another problem with plagiarism punishments. It doesnââ¬â¢t matter whether a single line or an entire work was copied; everyone is given the same punishment. This creates a sense of fear among the students. Lack of knowledge of law is not a reason for not following it. The same goes for plagiarism. Colleges are supposed to be learning institutes but they prefer to treat students as criminals. Innocent cases for plagiarism where the student was not even aware that he had plagiarized are treated in the same way repeat offenders are treated. American colleges are full of diversity with students coming from different parts of the world. Plagiarism is not taken seriously in developing countries. These students usually face a rude shock when they are suspended or failed for plagiarism which they committed unintentionally (Palmer). Students are not only penalized for plagiarizing published work, but they are also punished for what is known as collusion. Coll usion means students discussing an individual assignment and presenting the same ideas in their papers (Pecorari). Collusion as an offense is not only ridiculous but even discourages learning. If every student was to learn on his own, there would be no use of regular colleges. Everyone can learn through correspondence. In a college, students not only learn by attending lectures but learning by discussion among each other
Sunday, November 17, 2019
Chinese philosophy Essay Example for Free
Chinese philosophy Essay The pair lived in a time of immense social disorder and religious skepticism. They developed the notion of the Dao (way, or path) as the origin of all creation and the force (unknowable in its essence but observable in its manifestations) that lies behind the functions and changes of the natural world. Daoism Chinese religion ââ¬Å"mirrors the social landscape of its adherents. There are as many meanings as there are vantage points.â⬠This can be very confusing to outsidersâ⬠¦ Daoism and Confucianism existed together. At various points in one life, you might follow either. (There are many who only practice one) Due to the social disorder of the time, the question was: what is the basis of a stable, unified, and enduring social order? Their answer was the Dao. Nature, after all, was much more stable than anything humans can create. Healthy human life could flourish only in accordance with Dao. Nature, simplicity, a free-and-easy approach to life. Daoismà To be skillful and creative, they had to have inner spiritual concentration and put aside concern with externals, such as monetary rewards, fame, and praise. Artisans were typically very good at this idea. When stressed, or seeking an escape, the Daoist might retire to the countryside, or mountains and write a poem or paint a picture. This was an attempt to capture the simplicity of nature in their own lives. Daoism In Chinese society, Daoism created the Chinese love of nature It also inspired an intense affirmation of life: physical life: health, well-being, vitality, longevity, and even immortality. Some Chinese sought the fountain of youth, or herbs and plants that would extend life. This lead to the wealth of knowledge in Chinese medicine. Daoism There were kind of godsâ⬠¦ The gods and Jade Emperor could be seen as the supreme rulers. Obeying the rulers on earth would prepare you to follow him later on. The demons and ghosts of hell acted like and were treated like the bullies, outlaws, and strangers in the real world. All things were the manifestation of the one Dao.
Thursday, November 14, 2019
The Reality of Jacob Riis How the Other Half Lives Essay example -- W
The Reality of Jacob Riis' How the Other Half Lives Jacob Riisââ¬â¢ book How the Other Half Lives is a detailed description on the poor and the destitute in the inner realms of New York City. Riis tries to portray the living conditions through the ââ¬Ëeyesââ¬â¢ of his camera. He sneaks up on the people flashes a picture and then tells the rest of the city how the ââ¬Ëother halfââ¬â¢ is living. As shocking as the truth was without seeing such poverty and horrible conditions with their own eyes or taking in the experience with all their senses it still seemed like a million miles away or even just a fairy tale. à à à à à The reality of this book hit the people of New York right between the eyes. Riis was once ascribed the label of lower class society, but worked his way up the ladder of success and entered into a higher class among humanity. Riis tried to write this book with pure objectivity but given his background and emotional connection to the tenement dwellers it was hard to keep that objectivity throughout his book. The references he uses to describe some of the immigrant live-ins were negative and very much stereotypical. For example on page 92 when heââ¬â¢s referring to Italians and their ability to speak, English. ââ¬Å"Unlike the German, who begins learning English the day he lands as a matter of duty, or the Polish Jew, who takes it up as soon as he is able as an investment, the Italian learns slowly, if at all.â⬠By referring to Italians in such a way gives, the effect that he holds a personal grudge against them. He makes it seem like they have personally of fended him by not knowing the English language, when in reality I donââ¬â¢t think he cares at all about what they have to say or what they think about him. He feels that if they (Italians or any of the minority groups) come to the United States they should be well briefed enough know the basic communication needs of his language or donââ¬â¢t come at all because your wasting his time and frankly just being a pain in the ass. He refers to all the immigration groups in a judgmental way. He complains about the intelligence levels of the Italians, how dirty and deceitful the Jews are, and even the immaculate cleanliness of the Chinamen. Although he does possess quite a bit of bigotry that boarders on the line of prejudice when it comes to African Americans he recognizes that they are suffering from racism and he sympathizes with th... ... them enough to care how they live. Once that was done you could take the care they discovered for those people and use it to better their homes. And the city would well be on itââ¬â¢s way to improvement. Riis writes his book effectively and manages to grasp the attention of the nation with his exposà © of real life stories and his snap photography of the tenements of New York City. His point of view wasnââ¬â¢t always objective and he had many stereotypes burned into his brain, but at the same time without some of those preconceived ideas I donââ¬â¢t think his writing would have been as effective as it was. There were real emotions and deep feelings that went into his work. Without his connection to the poverty stricken, he would not have an understanding of where those immigrants were mentally, the pain they were going through and the ââ¬Ërough roadââ¬â¢ ahead of them. The main purpose of his book was to try to help open the eyes of the people in New York to the conditions in which the immigrants are living. By opening their eyes, he hoped that there would be compassion growing in their hearts and maybe open up to that community and aid in the reconstruction of the tenem ents in which they resided.
Tuesday, November 12, 2019
Paris Is Burning Case Study Essay
1.I would argue that the group of poor gay minorities, like the people in the ball, is a subculture in itself. This group is a subculture of the gay culture. The distinguishing aspects of the group are that they are poor, gay, and minorities. Another distinguishing aspect is that members of this subculture are typically outcasts. They have been rejected by family members, friends, and American society as a whole. ââ¬Å"Itââ¬â¢s hard to imagine a more outcast group in American society than black and Hispanic homosexuals,â⬠(Levy). I identified this group of poor, gay, minority men who participate in balls as a microculture. This microcultureââ¬â¢s distinguishing aspects are that these men all seem to live for balls, with dreams of fame and fortune, ââ¬Å"The balls are our fantasies of being superstars,â⬠(Pepper Labeija). This group also has an extreme love for, and competitive drive to be successful at vogeuing. Another trait this group shares is a love for fashion. They use fashion and style in order to appear ââ¬Å"real.â⬠This subculture wants to appear to be authentically white, straight, and female (Levy). This is depicted throughout the film Paris is Burning. Another microculture that I identified in the film is the transvestite microculture. This microculture defines itself by dressing up like the opposite sex, in this case men dressing as women, but who do not wish to become women. They could be considered androgynous, (Solomon, 186). While they do not identify with females, they wish to look female. The third microculture I identified in the film is the transvestite microculture. This groupââ¬â¢s ideal self (Solomon, 177) is female. They identify with females and wish to eventually become female. 2.The goal of this subculture is to become a ââ¬Å"realâ⬠female, if not to transform completely, to at least look like a real female. They are motivated by the celebrities they see in magazines and on TV. Straight, white, females are this groupââ¬â¢s comparative influence, (Solomon, 409). There are a few gay masculine men in this film; their goal would be to look authentically masculine and straight. The whole point of the balls is for members of this group to act out their fantasies. Nearly everyone in the film was pretending to be someone that they were not. Competing in the balls was ââ¬Å"achieving in fantasy what the world had denied in [their] reality,â⬠(Green). Acting out this fantasy allows the people in this film to compensate for dissatisfaction with their actual selves, (Solomon, 172). They desire to look like the beautiful celebrities in the magazines, (Venus Xtravaganza), so this group is doing whatever it can to make themselves more like these women. Sadly, usually the most they can do is pretend, by dressing and acting like these women. This subculture does not ââ¬Å"wish to replace dominant culture, they long to be members of the society they imitate,â⬠(Levy). Part of achieving their goal is purchasing clothing, make-up, shoes, even hormones and female body parts to look the part of a ââ¬Å"real womanâ⬠. Without the possibility of consumption, it would not be possible for this group of people to achieve their goals and dreams. They wake up in the mornings as men, and leave their house in the afternoons as women because of the products they consume. They look at their reference group, (Solomon, 404) of straight females, and strive to look like them by purchasing the same products that these women use. To achieve their desired social identity they are acting out the symbolic self-completion theory, (Solomon, 176) by acquiring the clothes, hair, softer features, etc. that they see on women who are their ideals of beauty (Solomon, 196). In my opinion this is very similar to the actions of mainstream culture. ââ¬Å"The movie is a successful attempt by outsiders to dramatize how success and status in the world often depend on props you can buy, or steal, almost anywhere ââ¬â assuming you have the style to know how to use them,â⬠(Ebert). I have observed that the common belief in mainstream culture seems to be that a person has to look a certain way to be successful. The more fashionable and beautiful a person looks, the more successful and therefore desirable they are perceived to be. Mainstream culture consumers spend millions every year attempting to make themselves look more successful and beautiful than everyone else around them. This is similar to the drag queen subculture portrayed in the movie in many ways. Both groups are trying to appear one way by purchasing clothing, plastic surgery, make-up, nice homes, etc. Both groups are desperate to be accepted by mainstream culture and both groups use style and purchasing power to try to achieve this dream they have of popularity and acceptance. There is a huge difference though. Main stream culture is constantly consuming goods and services in an attempt to fit in with each other. Drag queen subcultures are consuming these same goods to try to fit in with main stream culture. They dream of the fame and fortune that comes with being a beautiful, straight, stylish woman. ââ¬Å"Livingston blames the advertisements they see in the media for fostering their unrealistic yearnings,â⬠(Levy). They are competing with a completely different group of people. Not only is their competition different, it is nearly impossible to compete with. ââ¬Å"The models compete to see who could pass in worlds that are almost completely closed to gays and blacks ââ¬â especially, gay blacks,â⬠(Ebert). The balls are this groupââ¬â¢s opportunity to flaunt their consumptions, and practice for the ââ¬Å"real world.â⬠The winners are those who exhibit the most style, and often those who can afford to spend the most on their costumes, (Dorian Corey). Sadly, this group is competing with ââ¬Å"members of a society that will never accept them,â⬠(Levy). 3.Not surprisingly, this subculture faces many conflicts in their daily lives. These conflicts include dealing primarily with prejudices, money shortages, and abandonment. Conflicts are handled in many different ways. Prejudice is a problem all over the world and will probably never cease to be a problem. It is not depicted much in the film how this group of people handles this problem except to ignore it for the most part since there is really nothing that can be done about it. ââ¬Å"I am white so I have the ability to write those grants and push my little body through whatever door I need to get it through. If [drag queens] wanted to make a film about themselves they would not be able, I wish that werenââ¬â¢t so, but thatââ¬â¢s the way society is structured,â⬠(Green). This subculture has very little, if any, power with anyone but themselves because of prejudices. This problem causes the other main conflicts they are faced with, money shortages and abandonment. Many of the people in this subculture have no other way to make money but to become ââ¬Å"hussiesâ⬠. They will use their physical tools to get what they want and need. ââ¬Å"Heââ¬â¢s taking me out for dinner later this evening, or for cocktails after midnight. I know heââ¬â¢ll give me some money just for me to maybe buy some shoes and a nice dress, so that the next time he sees me, heââ¬â¢ll see me looking more and more beautiful, the way he wants to see me. But I donââ¬â¢t have to go to bed with him, or anything like that. At times they do expect sexual favors, but that is between myself and them, so I donââ¬â¢t want to talk about that any further,â⬠(Venus Xtravaganza). It is later discovered that Venus was found dead in a motel. She always did what she wanted to get what she wanted, such as getting into cars with men. Sadly, that is the life of a transsexual living in New York City, (Angie Xtravaganza). Money shortages give this group a risky shift, (Solomon, 267), distinguishing aspect of resorting to dangerous alternatives to make money, such as becoming prostitutes. This group also steals to get food as well as acquire props and clothing for their ball competitions. ââ¬Å"Faggots,â⬠or gay young men, are the best at ââ¬Å"playing pranksâ⬠or stealing, (Freddie Pendavis). Many of the drag queens featured in this film have been abandoned by their families because they are homosexuals. To resolve this, this subgroup has formed its own families, or ââ¬Å"houses,â⬠as they are referenced to in the movie. Each house has a mother and a father. While these are not literal houses, it is a small community that offers support to its members. Family members assist each other with ball competitions, stealing, and encouraging each other when times are tough. 4.This subculture is very similar to mainstream culture. Both groups of people have a longing to be accepted. Both groups put a huge emphasis on how stylish a person is. The big difference is that the drag queen subculture is daring to be different to be who they want to be and fit in with whom they want to fit in. They could easily live in New York as straight men. They could live everyday pretending to be someone they were not and living a life they were not happy with to avoid the hardships that come along with being drag queens. ââ¬Å"Beatings, violence and rejection are daily realities for men who want to pass as women, and so there is a certain courage exhibited by their choice,â⬠(Ebert). Mainstream culture, however, is not so brave. Many people who are considered ââ¬Å"mainstreamâ⬠most likely have interests and tastes that are not considered the norms, (Solomon, 429). Some examples are a boy who enjoys dancing rather than football, or a female teacher who enjoys listening to metal rather than mainstream music. Both examples go against the stereotypes. While I personally believe many Americans, if they let their true selves show, would have personality traits that go against the stereotype that is associated with them, they will not let these traits show. They are not brave enough to go against mainstream culture and be the people they truly want to be. This drag queen subculture has dared to step out of the norm and try to become the people they really want to be. In most cases, this dream they have will be impossible to achieve. Mainstream culture influences this drag queen group completely. The drag queen subculture is striving to actually become part of the mainstream culture. Members of this group want to be like mainstream culture in every way. This is why they are pretending to be this mainstream group of people who will never accept them, (Ebert). Mainstream culture affects how this subculture looks, dresses and lives; nearly every aspect of their lives is determined by what mainstream culture does. However, the drag queen subculture has very little impact on mainstream culture. The only part mainstream culture has plucked from the drag queen subculture is ââ¬Å"voguing.â⬠Popular celebrities like Madonna got voguing into mainstream culture. Ironically, while mainstream culture was learning how to ââ¬Å"vogueâ⬠it ââ¬Å"began to copy a subculture that was copying it,â⬠(Green). This is a very small influence that the drag queen subculture had on the mainstream culture, however, compared to the impact mainstream culture has on their lives. 5.Mainstream culture is the trends, attitudes, living styles, etc. that are made popular by the media. I do not think it is a collection of subcultures. I think that the media can pick certain aspects from subcultures and make them become mainstream culture, but I truly believe it is the media that affects what we call mainstream culture. The media controls trends by having celebrities endorse certain products. I think that we look at celebrities, see their beauty and/or success and assume they must know what the best product is. We want to be lovely and successful like them, so we try to imitate them. This catches on because everyone in mainstream culture wants to be accepted, and since what is considered acceptable and desirable is what the celebrities are endorsing, which is what we all do and buy. We also have the need to be accepted by our mainstream peers. If our peers believe what the celebrities are endorsing is what is most desirable, we will come to think it is desirable, in order to be accepted and desired.
Sunday, November 10, 2019
Meursault in ââ¬ÅThe Strangerââ¬Â by Albert Camus Essay
Life is wonderful, but also hard. We struggle to find the meaning in our lives, but we can not accomplish it. There are many kinds of thoughts or philosophies of life; some think that life is already determined by God or destiny when they were born, while others think that they decide what they do by themselves. In ââ¬Å"the strangerâ⬠, Albert Camus creates Meursault as a protagonist, who does not think about anything deeply. Because of that, he can not really enjoy his life. However, finally, he thinks about his life when he faces death; he truly realized how to face to the absurd world, and thus becomes Camusââ¬â¢ perfect existential hero. Meursault is indifferent, and he thinks he perfectly enjoys each moment; however, the reality is he just wastes time and does not even know that. Meursault thinks that emotion is ridiculous because people are controlled by it, and regret or feeling sorry is a waste of time. Thus, even when he faces his motherââ¬â¢s death, he does not feel anything. He does not have interest in his motherââ¬â¢s death, so he does not even know when his mother died. ââ¬Å"Maman died today. Or yesterday maybe, I donââ¬â¢t knowâ⬠(3). Usually, oneââ¬â¢s motherââ¬â¢s death significant and people think about their lives through her death. Even though it is not his, and he knows that he can not find it, he should think about what his life means from the relationship between death and life. However, it is possible that he does not care about it too much because he can not do anything in her death, but he does not care about his marriage, too. He has a girlfriend, named Marie, and when she asked him to get married with her, he was still indifferent, ââ¬Å"Then she pointed out that marriage was a serious thing. I said ââ¬ËNo'â⬠(42). He dos not know what is important in life. It is not because he has different sense of values but because he does not care about anything seriously. He has not had a big problem in his way, but his way to live is now problem. When he takes Arabââ¬â¢s life away, he does not really realize what he did. Even when he was in the police station, he does not understand what he did, thus, â⬠c I was even going to shake his hand, but I remembered that I had killed a manâ⬠(64). He treats everything as a fact, so he does not really have anà emotion. He thinks it is the way to enjoy his life, but it makes his life more meaningless. He does not think deeply. Also, he thinks death is death, so there is no future after death. Then, he shot the Arab four times more, but he does not know what it means, ââ¬Å"Then I fired four more times at the motionless body where the bullets lodged without leaving a trace. And it was like knocking four quick times on the door of unhappinessâ⬠(59). He does not feel good about shooting four more times, but it is not worth death at all. Taking human life is same as knocking the door of unhappiness for him; his way to live, which is without emotion makes his life horrible later, but at this time, he does not understand anything. Life without emotion is easy because an emotion does not make sense, so he can make sense with everything in his life. However, it also makes his life colorless. Because he is different from others, the society beats him; the world does not help him, so he now has to create meaning in his life by himself. When he is on trial, he testifies honestly because he always follows his heart and does what he wants; however, it does not fit the society, then people judge him from their subjective justice. @ @When he honestly testifies about why he killed Arab, people did not listen seriously, â⬠cI blurted out that it was because of the sun. People laughedâ⬠(103). People do not understand him, and then they do not treat him as usual. They beat the stranger; there is nobody to help him. Moreover, they think they are right, so people rid from the society and make him look worse. The prosecutor does not want Meursault to live in the society, which the prosecutor lives and to have the same human heart. ââ¬Å"He stated that I had no place in a society whose most fundamental rules I ignored and that I could not appeal to the same human heart whose elementary response I knew nothing ofâ⬠(102). He denies Meursaultââ¬â¢s human right. He should be in trouble, but in the trial, there are only people who think they are normal and right, so they are the same as him. Thus, they do not notice that the prosecutor is wrong. Their personality is horrible because there is no exception. Meursault thinks about this judgment and the ââ¬Å"machinery of justiceâ⬠(108). It is exactly correct. They follow their own common sense, and treat him as a stranger. The consequence is a death penalty. However, ironically, this situation, which makes him face death and being aware that nobody helps him, makes himà think about his life and notice that he has to find it by himself. Right before his death, he realized the meaning in life. People do not know why they are living, but they laugh at him because they think he is stupid and better than him; however, ironically, he understands his life. When he accepts the absurd world, he can create meaning of his life; there is no future, so he has to think about every single moment carefully and enjoy it. Ironically, he does not have time any more. However, he thinks, ââ¬Å"I had been happy and that I was happy againâ⬠(123). Actually, he enjoys his life because he did not know that he has lived indifferently. His life is hard for ordinary people to understand, but for him, it totally makes sense. Moreover, he understands everything now, so he feels happiness again. Also, he feels a sense of superiority because he knows that people who look down on him do not know. There are many thought about world, and he wants to see the absurd world, and show them his way to live, ââ¬Å"I had only to wish that there be a large crowd of spectators the day of my execution and that they greet me with cries of hateâ⬠(123). He notices that nobody seriously cares about him, but still they come to his execution. Playing the game is ridiculous for him, but people can not live without it. Nobody really has a grudge against him, but they follow the others. Being apart from society is scary and alone, so usually people can not do that. He also feels that, so he wanted to die in the crowd. Also, he is proud of his life, so he wanted to show how he lived. Now, he really enjoys his life. The life is meaningless; he realizes it when he faces death. If people know that, they give up everything; however, for Meursault, everything makes sense. There is no clue in the world, so what he can do is creating the meaning by himself. Life is hard because nobody helps him, but he decides everything and what he does has meaning. He can enjoy his life fully, so his life is wonderful. He has to enjoy his life while he is living because there is nothing after death. There is no meaning in the world, so he creates it. Everything is to be happy.
Thursday, November 7, 2019
Exploring the missing links of accounting parlance in Iraq Essay Example
Exploring the missing links of accounting parlance in Iraq Essay Example Exploring the missing links of accounting parlance in Iraq Essay Exploring the missing links of accounting parlance in Iraq Essay Iraq has the common name, the Cradle of Civilization , as it was home to the earliest known civilizationon Earth, the Sumerian civilisation, which arose in the fertileTigris-Euphrates river valleyA of southern Iraq. Notwithstanding the fact that it has a rich history roots, Iraq since the invasion in 2003 by states of United States of America and Great Britain, has been regarded as a Cradle for Oil and Anti-Terrorism wars. Because of the unsolved feuds between states, Economic and Business activities have been inert, and accounting pattern is as if has been pine awaying. Few have been written to supplement Accounting in Iraq. With this respect, this research will seek to link the losing links of accounting idiom in Iraq and turn out the dynamism of Accounting, which no affair how Iraq s environment is an unhealthy land neither for Business minutess nor for residence because of the war eruption. Still, Accounting is adoptive in nature that can run under Iraq s state of affairs. With the proposed rubric of the research ; Iraq: Brick by Brick the survey provides a wider skyline for Iraqi Accounting System and Tax Regulations. This research will supply compiled supplement stuffs of the Historical histories of the development of accounting is Iraq, Accounting modulating organic structure and their Commissariats, Accounting system of Book maintaining and revenue enhancement ordinances being Implemented. Besides, this research will supply possible solutions and subscribers in reforming accounting system in Iraq in conformity with its national Reconstruction . Irak: Brick by Brick Iraq is rich in history, civilization and people. The land that now encompasses modern Iraq is known as the Cradle of Civilization. Around 4000 BC the antediluvian Sumerian civilization flourished here, arising land cultivation, irrigation, urban society and the first written alphabet. Known in ancient times as Mesopotamia, the land of Iraq figures conspicuously in the Bible, This is where the garden of Eden is depicted, where the tower of Babel was constructed, where Abram was foremost called by God to go forth place and family, and where the Hebrews were exiled following the devastation of the temple by King Nebuchadnezzar II of Babylon. Traversed by the Tigris and Euphrates rivers, Iraq is largely desert, with mountains in the northern parts and fertile fields in the far south. It is surrounded by Kuwait and Saudi Arabia to the South, Jordan to the West, Syria and Turkey to the North and Iran to the E. A narrow strip in the far south boundary lines on the Persian Gulf. Iraq is known for its oil, holding the 2nd largest militias in the universe. Grosss from oil gross revenues in the 1970s and 1980s enabled the state to do great paces in instruction, wellness attention and basic substructure. Till 1990, Iraq was known as one of the most extremely developed states in the Middle East. Some 22 million people call Iraq place. Seventy-five per centum or more are Arabs, 15-20 per centum is Kurdish and the balance are Turkoman, Assyrian, or another cultural group. The huge bulk 97 per centum is Muslim, and the staying three per centum is Christian. Cradle for First Accounting Practice Accounting was born before composing or Numberss existed, some 10,000 old ages ago, in the country known as Mesopotamia, subsequently Persia, and today the states of Iran and Iraq. This country contains the Tigris Euphrates river vale, a big fertile country 10,000 old ages ago with a big booming population and active trading between towns and metropoliss up and down the two rivers.A Writing and Numberss would be non being invented for about another 5,000 old ages. At that clip, merchandisers faced many of the same jobs concerns face today. They had to transport their ware up and down the rivers, and that meant swearing a boater with their goods. Unfortunately, non all boaters were honest, and dissensions frequently arose about how much was shipped versus what was received at the other end.A To cover with the job, merchandisers came up with an clever program. They made little clay items, in assorted forms and with assorted markers, to bespeak different merchandises. One would intend a basket of grain ; another would intend a pot of oil, etc. They had over 200 such items to bespeak a big assortment of common goods, including nutrient, leather, vesture, utensils, tools, jewelry, etc.A Before transporting their goods, a merchandiser would take one item for each point in the cargo, and incase the items in a ball of clay, called a bollae intending ball. The ball would be dried in the Sun, given to the boater, and so broken by the purchaser on the other terminal of the dealing. The purchaser would fit the items with the points in the cargo, to verify that everything sent was accounted for.A This is the map ofA protection of assets, and is a major map of all modern accounting systems. It was of import 10,000 old ages ago and is merely as of import now. Today we see merchandisers making the same thing as their opposite numbers 10 millenary ago today they get a measure of ladling a listing of the ware entrusted to a shipper.A The system of utilizing bollae continued for about 5,000 old ages, all before the innovation of composing or Numberss. One twenty-four hours, likely by accident, a wet clay bollae was rolled over a loose item, lying on the land. The feeling of the item was left in the wet clay. Merchants began pressing the items on the exterior of the bollae, in add-on to seting the items inside the ball.A Economic System Beehner ( 2007 ) cited in his Article the Economic Status of Iraq ; Iraq s economic system is dominated by theA oilA sector, which has traditionally provided about 95 % of foreign exchange net incomes. In the 1980s fiscal jobs caused by monolithic outgos in theA eight-year warA withA IranA and harm to oil export installations by Iran led the authorities to implementA asceticism steps, borrow to a great extent, and subsequently rescheduleA foreign debtA payments. Iraq suffered economic losingss from the war of at leastA US $ 100A billion. After belligerencies ended in 1988, oil exports bit by bit increased with the building of new grapevines and Restoration of damaged installations. A combination of low oil monetary values, repayment ofA war debtsA which was estimated at aroundA US $ 3 billion a twelvemonth and the costs of Reconstruction resulted in a serious fiscal crisis which was the chief short term motive for theA invasion of Kuwait. On November 20, 2004, theA Paris ClubA of creditor states agreed to compose off ( 80 % ) $ 33 billion of Iraq s $ 42 billion debt to Club members. Iraq s entire external debt was around $ 120 billion at the clip of the 2003 invasion, and had grown by $ 5 billion by 2004. TheA debt reliefA will be implemented in three phases: two of 30 % each and one of 20 % .Bohsem, Guido A ; Somerville, Glen, 1993 ) At the terminal of 2005, and in the first half of 2006, Iraq implemented a restructuring of about $ 20 billion of commercial debt claims on footings comparable to that of its November 2004 Paris Club understanding ( i.e. with an 80 % write-down ) . Iraq offered to its larger claimants a U.S. dollar denominated bond maturing in 2028. Smaller commercial claimants received a hard currency colony of comparable value. Indeed, Iraq had a rich civilisation as it was one of the innovators in the field of Accounting and besides in the development of money. But Through the old ages Iraq experienced events that toiled their once rich civilisation Such as Saddam Hussein s dominance that brought series of wars, find of arms of mass devastation and America s declaration of war against Iraq in chase of its Anti-terrorism run. War after war Iraq was susceptible to instability and temporalties with respects to their administration and accounting pattern is no exclusion from it. Iraqi accounting Administration The Board of Supreme Audit ( BSA ) is the legislative organic structure that is responsible for the issue of accounting criterions and policies in Iraq. The function of the said organic structure is stated in Article 6 ( 1990, the Board of Supreme Audit Law ) : Board of Supreme Audit was enacted and still into force the intents of: Puting the function, responsibilities, and fortes of the Board of supreme Audit and heightening its function to take part in bettering the public presentation of the province s establishments. to enable this Board to procure the auditing demands and its demands of resources, civil equipments, and information whether to state an sentiment about the truth of the fiscal state of affairss and the activity consequences or to measure theA public presentation of executive institutionsA under its reappraisal. To happen administrative and organisational constructions that goes along with the stages of the development of national economic system and gives adequate flexibleness to the Board in be aftering and delegating responsibilities and fortes. A A To procure the needed cardinal supervising to direct commanding tasksA andA developing the bases rules, agencies and ways of execution and measure the consequences In add-on to enablingA the Board to cover all the services and establishments of the province in the governorates with auditing and supervising with the highest degree of competency and efficiency. The Audit Advisory Board ( AAB ) is chiefly responsible for forming and oversing the auditing and accounting profession within the private sector in Iraq, while the board of Supreme Audit ( BSA ) is responsible for the audit governmental entities ( Al-Salman, 2009 ) . The Chairman of Board of Supreme Audit ( BSA ) is the president of Audit Advisory Board ( AAB ) . Accounting Standards Iraqi organisations and Foreign Entities runing in Iraq must utilize the Unified Accounting System ( U.A.S ) for statutory coverage, including audited fiscal statements which needs to run into the demands of the revenue enhancement governments, The Central Bank of Iraq and The Registrar of Companies. Any organisation may utilize any accounting Standards internally or for any other coverage intents. However, describing to Iraqi regulators should follow with U.A.S requirements.BSA being the legislative organic structure responsible for issue of criterions stated in their accounting criterion no. 1 the composing of the Board of Accounting and Auditing Standards along with this are other criterions formulated by the Board: Accounting Standard no. 2 Accounting Treatment about research and Development costs ( 1992 ) Accounting Standard no. 3 Capitalizing Loans disbursal ( 1993 ) Accounting Standard no. 4 Accounting of Change, Effect in Foreign Currency Price ( 1993 ) Accounting Standard no. 5 Accounting on Inventory, Its rating and presentation in Fiscal Statements ( 1995 ) Accounting Standard no. 6 Disclosure of Information that are Related with Fiscal Statements and Accounting Policies ( 1995 ) Accounting Standard no. 7 Cash Flows ( 1996 ) Accounting Standard no. 8 Information Reflecting the effects of altering Monetary values ( 1997 ) Accounting Standard no. 9 Contingencies and Events happening after Balance Sheet day of the month ( 1997 ) Accounting Standard no. 10 Disclosures of fiscal statements in Banks and Similar Institutions ( 1998 ) Accounting Standard no. 11 Agricultural Accounting ( 1998 ) Accounting Standard no. 12 Capital Net income and Loss ( 2000 ) Accounting Standard no. 13 Accounting for revenue enhancements on Incomes ( 2001 ) Accounting Standard no. 14 Accounting for Investments ( 2001 ) Iraqi Accounting Rules Book Keeping and Ledger Maintenance Accounting Practice in Iraq may demo facets that are different from the by and large followed regulations. Disparities in the applied regulations are consequences of Culture dynamism and Behaviour of the Environment. Alnajjar ( 2004 ) laid down these differences in the regulations: Organizations operate in Iraq should maintain their histories and legers in Arabic linguistic communication and Reports issue to the Iraqi regulators has to be in Arabic. These regulations are implied because of the Arabic Dialect that is spoken all throughout Iraq. Organizations can utilize internally any currency to enter their accounting minutess but for the intent of audited fiscal Statements to be presented to the concerned governments needs to be Iraqi Dinars, since it is the official currency of the state. Accounting interventions under U.A.S may transport ambiguity for certain international accounting policies such as the intervention by caput of office bear downing a certain per centum of its operating expense to a contract being executed in Iraq, or the intervention of the Management Expenses incurred by the Head office in trust with the activities of the entity runing in Iraq. Iraqi Tax Regulations One of the major beginnings of Income in Iraq is their Tax. Harmonizing to the Ministry of Finance in Iraq there are 5 revenue enhancement classs that presently being implemented, which are: Corporation Tax, Personal income Tax, Social Security Contributions, Stamp Duty and Custom Duty and VAT/ Gross saless revenue enhancement which is presently non in consequence. Corporation Tax Income earned deemed to be earned in Iraq is capable to revenue enhancement. Corporation Tax is levied at a level rate of 15 % of the nonexempt net income, but for companies runing within the Oil Sector, a measure shall be passed to increase the rate of corporation Tax to 35 % of the nonexempt net income. Taxable net income is the reported net income as per fiscal statements adjusted by certain unallowable disbursals for revenue enhancement intents such as: Commissariats Personal non-business disbursals Dividend income Loss can be carried frontward for five old ages in order to countervail up to 50 % from nonexempt income of the subsequent old ages. Foreign Entities runing in Iraq in the signifier of a Limited Liability company or subdivision shall be treated in the same mode indicated for revenue enhancement intents. Personal Income revenue enhancement and Social Security Contributions Personal Income revenue enhancement rates are 3-15 % based on the single nonexempt income. Taxable income is the income earned by an person after subtracting allowable points such as, personal allowances, kid allowances, every bit good as other deductible freedoms such as nutrient, adjustment, conveyance and hazard allowances. Income revenue enhancement paid abroad on behalf of an exiles employed in Iraq shall be off set against personal income revenue enhancement liability incurred in Iraq. Staff Personal income has to be settled on a monthly footing, as it s the responsibility of the employer to roll up the revenue enhancement from the employees and direct it to the concerned revenue enhancement authorization in this regard, In order to avoid punishments. The employee s societal security part is 5 % of the basic wage, while the employer s part is 12 % . Social Security paid abroad for expatriate forces runing in Iraq may be off set against their liability for societal security as a consequence of their employment in Iraq. Custom and Stamp Duty About all imported stuffs except nutrient and really limited types of stuffs are capable to 5 % reconstructing Iraq fees. In add-on, 1 % export fees imposed on just market value besides the local authorities can enforce extra fees of 1 % to 2 % from the just market value of the imported goods and stuffs, if such goods will be used inside of such district. Stamp Duty may be imposed upon sign language of contracts with governmental entities. The current rate is 0.2 % of the value of the contract, unless the contract itself stipulates that it is exempt from stamp responsibility. Future Plans on Accounting Policies Iraq is non included in the list of states that are utilizing the International Financial Reporting Standards as a footing for the accounting regulations to be implemented. Uniform accounting is going irrelevant and a new accounting attack is needed. The inquiry that needs to be addressed is which accounting system is best suited for usage in new Iraq. International accounting criterions may be considered as a good option. ( Alnajjar, 2004 ) Since 1990 s a series of 14 accounting criterions were announced slackly based on IFRS. But these accounting criterions have fallen behind, one of which is the Standard on research and development costs ( IAS 9 research and development costs ) , an international accounting criterion that no longer exists since it was replaced by IAS 38 Intangible assets. ( Al Bawaba,2010 ) In 2009, the cardinal bank of Iraq pre-announced its purpose of change overing the Fiscal Statements into IFRS. Late last twelvemonth, in audience with the IMF and the World Bank, Iraq has adopted a three-year action program that identified precedence steps in the countries of budget readying, executing and coverage ; hard currency direction ; public procurance ; and the accounting model. Specifically: To better budget readying, Iraq will clearly specify precedences, set ceilings in the budget handbill for current and investing disbursement in line with a sustainable medium-term budget scheme, and develop overall sector schemes To beef up coverage and hard currency direction, Iraq will necessitate passing units to subject studies on all disbursement including investing, progresss, and letters of recognition no subsequently than two months after the terminal of each month, and to accommodate these sums with the hard currency balances at the beginning and terminal of the coverage period. Cash releases will be approved merely after the Ministry of Finance has reviewed the study from three months before. This will cut down the idle balances in passing units histories to the lower limit required to guarantee the continuity of authorities operations. Furthermore, by end-March 2010 Iraq will reexamine all histories in the banking system that are classified as cardinal authorities histories and accommodate them with Treasury records, and will return any idle balances received from the budget to the cardinal Treasury. With respect to progresss, Iraq will reexamine the outstanding stock of progresss to place those that are recoverable and put a clip agenda for their recovery and for composing off unrecoverable progresss based on appropriate mandate at a high degree. Iraq will fix a elaborate study to document the consequences of the reappraisal. The footing on which debts have been classified as recoverable or unrecoverable, and actions taken to retrieve dubious sums before urging that they are written-off will be clearly specified. To beef up internal audit and control systems, Iraq will re-examine its internal policies and processs at the Ministry of Finance, every bit good as the accounting systems, procedures and internal controls used by the accounting section ; and reexamine the internal controls of the largest passing units runing systems. To beef up the quality of its investing docket and speed up the Reconstruction of Iraq s substructure, Iraq will inquire the Board Supreme Audit ( BSA ) to reexamine the largest investing undertakings financed with 2008 budget allotments. This audit study will measure the standards for O.K.ing capital investing undertakings: whether a cost benefit analysis was carried out ; the procurance procedure: whether it conformed to international criterions of transparence and fight ; and the undertaking direction procedure: whether the undertakings were delivered on clip and within budget. The study will supply recommendations that could be used in the undermentioned budgeting procedure to heighten the docket on public investing. Iraq will besides set about an appraisal of the functionality of the Iraq Financial Management Information System ( IFMIS ) developed with the aid of USAID, and do the alterations required to guarantee that this system is to the full operational ( with the inclusion of a committedness control system and the ability to bring forth regular comprehensive studies in line with best patterns ) in 2011. Iraq will go on to subject to the BSA and to the Council of Representatives the concluding histories for each financial twelvemonth no subsequently than September 30 of the undermentioned twelvemonth. The BSA has already completed the audit of the concluding histories of the federal budget for 2005-06, and it is reexamining the 2007 and 2008 histories. To avoid the obstructions Iraq has encountered last twelvemonth in informations aggregation for the nose count of public service employees, Iraq has narrowed the coverage to include all cardinal authorities employees that work outside of security related countries. Iraq will do all attempts to hold the nose count completed by September 30, 2010. After completion of the nose count, Iraq will travel fleetly to extinguish shade workers and follow an action program aimed at developing a computerized human resource database and a computerized paysheet system, as a first measure toward comprehensive civil service reform. In analogue, the BSA has begun a undertaking to verify the forces records in the line ministries in order to clean up the bing paysheet. Tax Reforms Iraq has made some advancement in developing a medium-term revenue enhancement reform scheme with the aim of streamlining the revenue enhancement system, broadening and diversifying the revenue enhancement base, and increasing gross aggregation. As a first measure, in 2008 Iraq has introduced a nomadic phone revenue enhancement. Looking in front, Iraq plans to present a gross revenues revenue enhancement in the coming old ages as a precursor for a value-added revenue enhancement, and is besides sing cut downing the figure of income revenue enhancement brackets. Iraq has will seek proficient aid from the IMF and other international spouses to back up its revenue enhancement reform attempts. Iraq will press the Council of Representatives to follow the new imposts jurisprudence that will set up a transparent and efficient duty system with fewer freedoms. Decision Iraq being a 3rd universe state and an Arab state makes their accounting pattern really particular and different from other states patterns. But from the research, Iraq s status did non straight affect the accounting pattern and alternatively proved the dynamism of Accounting as it was able to accommodate to Iraq s state of affairs amidst the nuisance that was caused by the series of wars and of oppressive leading. Besides, although accounting in Iraq is chiefly used for revenue enhancement ordinance, Iraqi Accounting Standards and policies need to be refurbished because they have already fallen behind other 3rd universe states in an Arab State. They should change over their criterions in conformance with IFRS to take their opportunities on Globalization and resuscitate their Civilization. This is peculiarly of import in the fiscal services sector. The internationalisation of accounting criterions has been driven by the globalisation of capital markets. There were major additions in cross-border capital flows over the past few decennaries. This means that investable capital can travel more rapidly and expeditiously to the most attractive investing chances worldwide. Increasingly, planetary investors are rousing to Iraq s investing potency. But barriers exist to using capital. Percepts about security remain a job. Modernization of the fiscal substructure needs to go on. Laws and ordinances need farther updating. And Iraq needs eloquence in international criterions for fiscal coverage. A A A
Tuesday, November 5, 2019
Blaschkos Lines and Invisible Stripes on Human Skin
Blaschko's Lines and Invisible Stripes on Human Skin Unless you have one of a number of skin diseases, you may not realize you have stripes, much like those on a tiger! Ordinarily, the stripes are invisible, though you can see them if you shine an ultraviolet or black light over your body. What Are Blaschko's Lines? Theà Lines of Blaschko orà Blaschkos lines make V-shaped stripes down your back, u-shapesà on your chest and stomach, simple stripes on your arms and legs, and waves on your head. The stripes were first described by Germanà Alfred Blaschko in 1901. Blaschko was a dermatologist who observed pigmented patterns in people with certain skin diseases. The patterns are also visible in people with chimerism. A chimera begins as two cells that have different DNA from each other. As these cells grow and divide, they contain slightly different instructions on how to produce proteins, including pigments. The lines dont follow blood vessels, nerves, or lymphatic vessels, believed instead to reflect the migration of embryonic skin cells. Under ordinary conditions, skin cells are programmed to produce the same amount of pigment as each other, so the stripes arent noticeable. The slight differences are more obvious under the higher energy of ultraviolet light. Other animals besides humans display Blaschko lines, including cats and dogs. How To See Your Human Stripes Whether or not you can view your own human stripes depends on your natural skin pigmentation and the type of UV light you use. Not all black lights are sufficiently energetic to make the lines visible. If you want to try to view your own stripes. youll need a dark room and a mirror. Shine the black light over exposed skin and look for the pattern. Conditions Where Human Stripes Are Visible Several skin disorders may follow Blaschkos lines, making them visible. These conditions may be inherited or acquired. Sometimes the stripes are visible throughout life. Under other conditions, they appear and then fade. While its possible for the whole body to be affected, many times the lines only appear on a single limb or region. Here are some examples of skin conditions associated with Blaschkos lines. Congenital Skin Disorders linear sebaceous naevus (lifelong)unilateral naevoid telangiectasia (lifelong) Acquired Skin Disorders lichen striatus (one to two years)linear psoriasisà (one to two years)linear scleroderma Genetic Skin Disorders Conradi-Hunermann syndromeMenkeââ¬â¢s syndrome How Are Blaschko's Lines Treated? If Blaschkos lines were simply stripes, treatment might be as simple as applying make-up or a drug to fade the pigment. Sometimes Blaschkos lines only affect skin pigmentation. However, the marks associated with skin conditions may present as dermatitis, with papules and vesicles. In some cases, corticosteroids may improve skin health. Treatments that reduce physical and emotional stress and address the underlying cause of the condition may also help.
Sunday, November 3, 2019
COINS CASH MACHINE Coursework Example | Topics and Well Written Essays - 2500 words
COINS CASH MACHINE - Coursework Example Porter?s five forces will be applied with regards to the viability of the proposed development. Introduction A cash machine is an electronic dispositive from which individuals with a banking card can deposit and withdraw paper money. A digital coin is a form of electronic payment)qfinance). A coin cash machine contains a housing which has an opening by which cash coins or a magnetic card may be input in order to conduct a transaction (Google Patents, 2011). The contemporary coins cash machine was invented by Yoshihgiro Watanabe. The US patent number is US4733765. The original issue date for this patent is 1972. The initial assignee is Kabushiki Kaisha Toshiba. The present United States of America categorization of this patent is 194-206; 209-534; 221/12; 235-379; 273/3.01; 271/3.12; 271/160; 453/3; 902/11; 902/12; D20/4. The international categorization of the US patent for the contemporary cash management dispositive is G07F704 B07C502. The US patent which was originally invented by Yoshihiro watanabe was modified to US patent number US4023011. The initial assignee of the modified patent is Tokyo Shibaura Electric Co. Ltd. This patent is titled automatic bank note depositing machine. The US patent on the cash management dispositive which was US4023011 was modified to US patent number US4372478 on February 8th , 1983 to a fare recuperation system and the systems contained. The initial assignee of the revised patent is General Railway Signal Company. The original invention by Yoshihiro Watanabe was issued to POM, Inc. on Novemeber 14, 1989. This refernce is titled park card system for electronic parking meter. The second relevant reference is titled Parameter control system for electronic parking meter, patent number US4967895 (Google Patents 2011). The most relevant reference to the original invention by Yoshihiro watanabe was issued on April 9th , 1991. The relevant US patent was issued to Nippon Conlux co. Ltd. as a dispositive for validating and collecting p aper money and coins. The next relevant US patent was issued to Nippon Conlux co Ltd. on March 3rd, 1992. The designation of this dispositive is a device for choosing and dispensing paper currency with a magnetic card. The next relevant patent which was referenced to the original invention by Yoshihiro Watanabe was issued to Hitachi, Ltd. On February 16th, 1993, the disposive which was refernced to the original invention by Yoshihiro Watanabe is designated patent number US5186334. This disposive is designated as a bank note management system of a continuous type. The next relevant reference to the original invention by Yoshihiro Watanabe was issued to Coinstar, Inc. on September 1, 1998. The US patent number issued is US5799767. This device is designated as a maintenance dispositive and a system for a coin currency enumerator and a voucher administrator system (Google Patents 2011). The next relevant reference to the original invention by Yoshihiro Watanabe was issued on April 27th , 1999 to Capital Security Systems, Inc. This disposive is designated as an automated document cashing method. The US patent number is US5897625. The next relevant refernce was issued on November 16th, 1999 to Capital Security Systems, Inc. This dispositive was designated as an automated banking system for making change on a card or user account. The US patent number which was designated is US5987439. The next relevant reference number to the original patent number US4733765 which was invented by Yoshihiro Wata
Friday, November 1, 2019
Flight Research Paper Example | Topics and Well Written Essays - 1500 words
Flight - Research Paper Example The disappointment leads to few people being trained as pilots and even some changing their pilot careers. This paper will discuss the factors that lead to a shortage in the number of pilots in the airline industry. The paper will also offer probable measures that would rectify the solution if implemented. The main reason whyà everyoneà works is because they want to get salaries. Salaries are the motivation factor for people to work or to desire to join a certain career. The pilot career is among the best white color jobs, but the salaries offered are quite disappointing (Bachman 1). One expects that being in the pilot career; they will receive the best salaries as compared to being in other careers. The technicality in the job also calls for attractive salaries. However, the starting salaries of pilots are very low. Although the salaries may differ depending on the airline, on average, the starting salaries are very low. The educational efforts that one inputs do not match the salary that is provided. This fact keeps away the people who would be willing to train as pilots. Other careers that are in the same level as the pilot career such as medicine and architecture are well paying. The bright students will opt to study medicine and architecture rather that piloting since they expect to have better salaries from the start. Most airlines have failed to address the problem claiming that raising the salaries will lead to increasing travel costs for passengers. However, failing to address one problem has caused bigger problems such as delayed flights that chase away customers (Bachman 1). Most customers would prefer paying more rather than having delays. It is, therefore, necessary that airline managers should address the problem since it will have a double gain. Customerââ¬â¢s loyalty will be build and at the same time, the issue of pilot shortage will be curbed. Their salaries determine the lifestyles that people of a certain
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