Are Women Better Parents Than Men Essay

Bringing up the children has been the mother’s duty since time immemorial. However, things are changing fast as there are single persons opting for adoption and couples unwilling to tide it through together who are opting to take up the job single handed. There is much to support the mother’s role as the primary caregiver of the family and the young ones, especially through reasons embedded in tradition as well as convenience. However, there have been many examples of single men coming forward, with the nurturing spirit surfacing strongly. Would they fare equally well as any woman or would they be at sea, if confronted by the daunting task of caring for a real child 24/7? The external responsibilities that a male usually carries out in a family—set up as the breadwinner and the protector—give him a tough aura that comes in the way of visualising him performing the mother’s role. However, this cannot be used as a benchmark to determine whether the man is capable of providing children with equal, if not more, tenderness, love and care. The perception that precedes any male when it comes to parenting may well have become redundant now, or is it still the same? Are men likely to fare badly at parenting, or have they become more sensitive to the needs of children in a changed environment? In fact some would rather believe that they better than the mothers as well. So do men actually make better parents than women? All individuals are different from one another and may respond or perform at different levels as per their individual capabilities. However, if a generalist idea has to be formed it would be so that women generally make the better parents as they have the innate maternal instincts that allow them to take the best care of their children. Women would have subconsciously built a bond with the child even before it is born. Carrying a child in the womb for nine month is sufficient for strong emotional ties to be formed that are beyond understanding of average human relationships. Nature has implanted the nurture and care automatically in women. Bringing up life in its first few years is extremely important and to ensure safety and survival the women are attuned intrinsically to this need. For the men this part might be the difficult bit. They are seen largely making valuable contributions in a child’s development after he/she has achieved control over bodily functions and has reached a certain level of comprehension. However, there are certain ways in which a father or a male can contribute in the upbringing of children that women cannot do complete justice to. Men are generally rational and logic driven and decisions/choices and actions are based on sound reason. The way a father can allow a child to go all out and grow up would not be possible with mothers, who are more protective and would be daunted by the slightest crunch in the heart. Of course, the exceptions are always there but the go getting spirit, courage and fierce determination can be imparted very well by the male only. It is important as it makes the child more worldly wise and equipped with a skill that will not be taught in any school as a part of the curriculum. An initial advantage that lies with the woman is that she is the one who is physically and mentally programmed naturally to do a better job of parenting. Women generally are more sensitive and attentive to even the smallest needs exhibited by the children. They are inherently good listeners, blessed with more patience to deal with hours of bawling. It can be very challenging to keep comforting little children as they are not able to express or communicate at times about what bothers, pains or frightens them. Mothers are usually patient at such time and are willing to put aside hours to calm and reassure them. The important part worth taking notice of is that the young years are really crucial in the formation of a self-confident and a secure individual. If the children are neglected and ignored, they are likely to shape up as insecure somewhere and no matter how much of inputs and care are given after they grow up, that deficit cannot be made up for. I personally think that women are more capable of adding this tremendous value to a child’s life. However, in the light of recent developments I would like to differ and cite the alternative point of view. The equations in today’s world are changing and the women are actively seeking employment and pursuing very challenging careers. Though the idea of motherhood is very fascinating, the actual process of bringing up a child can be very demanding. And here is where the male’s rational, organised and practical outlook counts. They can make it tick even in such a very demanding situation and hence men are capable of being better parents. I would still say that there is no doubting the fact that mothers make better parents as they are known to be more balanced, especially in crunch situations. If we were to take a neutral scenario where the financial pressure and the emotional mess of a broken household are absent, women are capable of dealing superbly with the task. Usually, the women are projected as emotional wrecks, poor decision makers and incapable of providing a secure future only in situations where they are not educated enough to go out and earn. Other than that, there are ample examples where independent single women have done a splendid job of parenting. I feel that the women are capable of a healthy left brain- right brain activity balance and create and nurture life adeptly. I do agree that there are some very valuable skill sets that may be the exclusive domain of women, but there is much that men may be capable of doing. Men are usually not known to be very expressive about their ideas or their feelings. They are more of the doers. The fact that I really appreciate about fathers is that they are capable of imparting many critical life lessons to their children without actually making them look like lessons. Children emulate their elders. A practical parent would teach the child to evaluate situations without really reacting at the drop of a hat. Men are good at controlling their emotions and by exhibiting more of the controlled reactions in crisis situations teach them calm, analytical approach. Then, there is the general conduct adopted toward the various people that instils etiquette, politeness and fist lessons in people skills. The other issue with the females is that even when the child has grown up, they may still be clinging on somewhere. Men will not be so edgy about letting go. I really feel that men are better parents as they are capable of a more hands off approach. TIt comes across as a logical conclusion of this debate that the role of both man and woman is equally significant as parents and it is not necessarily so that women make better parents. Most women make good parents as they are better listeners and tend to be more attentive to one’s needs. Being more sensitive than males, women can forge a closer relationship with their children. Father is commonly seen as the rationalist, but this is not always true. Some fathers can make better parents than mothers; and this could be largely attributed to an individual’s personal upbringing, the childhood he or she experienced and the values that they believe in. If one has had a loving family unit and an environment that made him/her feel loved, it inspires a quite confidence and self-assurance which further gets translated into further parenting. Therefore, it is really immaterial as to whether men or women make better parents. Anyone, with a more mature and balanced outlook is likely to do a better job of parenting—being hands off when required and involved when desired.

Parent Occupational Status and Parenting Style Essay

To explain few of them; parental education is very important for the upcoming of a child. An educated parent will have more realistic attitude toward the parenting style, this is because most of the time the parents try to rear their children the way they ad been reared by their parents. Forgetting that children are more advanced and well informed than they were ten years back. Parental occupation is very important, if both parent’s are working then the parenting style will be different. The child will probably develop an independent attitude, and sometime feels lonely and this can affect on the child in choosing his or her career. Parental status has a great effect on the child’s development. If parental status is high in the society then it will have a different effect on the child’s development than those whose parental status in the society is low. For instance, a daughter/son whose father is a doctor has different status in the society than a son/daughter whose father is a plumber. This can also affect the parenting style of a child and how a child will choose his/her career. Parental background denotes the family of the parents, it include the family of both the father and mother. The parenting style is very often influenced by the way the parent were raised or reared by their parents in the past. Parenting style can be in three ways, which are giving orders, this is an authoritarian parenting style. Authoritarian parents don’t feel they need to explain heir rules or the reasons why they expect their children to do certain things. The main focus of these parent is on what their children do wrong and the punishment for misbehaviors is often harsh. Giving in is a permissive style parents who adopt this style may have concerns that their children will not like them if they set limit or they see themselves as their children friend and not their parent who is there to guide and set limits. Giving choices is a democratic parenting style which is the type of parenting style that will be discussed in this study

Impact of Fdi to Farmers in India

Shanmuga sundaram. S (MBA 1st year student Garden City College) ABSTRACT The goal of this paper is to examine the opportunities, challenges, responsibilities and recommendations for Foreign Direct Investment (FDI) impact on farmers in India. Since last two decades India is the attractive and profit oriented market for the investment to developed countries.FDI is an easy path to enter the market of developing countries as India which has vast consumer market, big retail sector, reach aggregate demand, inadequate domestic supply, weak infrastructure, lack in technological background, political instability, low GDP, poor management skill, sick investment promotion strategies, government outlook towards investment, inadequate finance and unemployment all these factors are responsible for the attraction of developed countries about FDI in India.This paper will give a brief explanations regarding how FDI is going to help farmers in India in sectors like Agriculture, Seed production and Retail sector in India and the conclusion part will show that India needs FD I but it must help everyone in India to be benefited.KEY WORDS; FDI, Agriculture, Seed production, Consumer market, Aggregate demand, GDP,1. INTRODUCTIONToday the hot most debated topic and emotive reactions are because of FDI in India is one of the most stirring and promising markets in the globe. Technical and Skilled human resources are the finest available in the world.Private sector is the lifeblood of economic activity in India which is energetic and well spirited. Middle class population of India is greater than the population of the USA or the European Union which provide India a key place in International competition. Starting from a baseline of less than $1 billion in 1990, India reached more than $24. 2 billion to FDI in 2010. A recent UNCTAD survey projected, India as the second most important FDI destination (after China) for transnational corporations during 2010–2012. The significance of FDI is rising heavily due to its all round contributions to the growth of economy.FDI in developing countries like India will help to improve the current GDP. And in India Agriculture is an important sector of Indian economy and accounts for 15% of the Indian gross domestic product (GDP) Agriculture is the backbone of Indian economy if farmers are happy the entire country will move to a success path ahead the role of FDI must benefit the farmers as to go to a strong economic path the farmers must not only produce and sell their product but must make a value added product and the role of FDI must make farmers of India to turn as an entrepreneurs.2. FDI IN AGRICULTURE The FDI inflows to Agriculture services are allowed up to 100% and allowed through the automatic route covering horticulture, floriculture, development of seeds, animal husbandry, pisciculture, aqua culture, cultivation of vegetables, mushroom and services related to agro and allied sectors. Agriculture is the main stay of the Indian economy as it form the backbone of rural India which inhabit ants more than 70% of total Indian population. Only in tea sector 100% FDI is allowed with prior permission.In a statement the department of industry policy and promotion in the ministry of commerce and industry said that FDI policy vide press note 4(2006series) dated February 10 2006 was rationalised. Further it requires company divestment of 26% equity in favour of the Indian partner or Indian public within a maximum period of five years. This also requires approval from the concerned state government in case of change in use of land for such activities.3. ALLOWANCE BY INDIAN GOVERNMENT Farm credit target of 2’25’000 crore for the year 2007-08 has been set with an addition of 50 lakh new farmers to the banking system. * 35 projects have been completed in 2006-07 and addition irrigation potential of 900000 hectares to be created and training of farmers arranged. * A programme for delivering subsidy directly to farmers has been arranged. * Loan facilitation through Agr icultural insurance and NABARD has also been facilitated * Corpus of rural infrastructure development fund has been arranged.4. FDI IN RETAIL (PROS&CONS TO FARMERS) FDI in multi brand retail will boost investment in cold chain facilities and bring down post harvest losses which benefits farmers. India is 2nd largest vegetables producer and 3rd fruit producer if FDI steps in to India the post harvest loss will be in control so to prevent the losses we need investment in the cold chain so more investment to set up such facilities will come with entry of FDI this will benefit both farmers and consumers. 3% of fruits and vegetables have been wasted in India where in Australia are the worlds No 1 in this where only 1% is wasted. India has only 5,300 cold storages so by increasing the well organised supply chain management the wastage can be controlled. So after giant retail companies stepping up to India the problem can be reduced. The company like Wal-Mart supply chain management is hug e and perfect so the losses can be prevented 5. ADVANTAGES India has 600 million farmer’s 1,200 million consumers and 5 million traders both the consumer is benefited by FDI. In Mandi system does not favour farmers because they lose 5% of the value in transportation,10% in broker commission and 10% in quality parameters so direct purchase by large retailers will solve this problemMany village farmers face very difficult to market their product because it takes long distance to travel which includes expenses like transport and labour problem is growing very high so to stop this FDI will make a change.People acquire goods and services at low prices, Savings are possible from routine transactions and Deposit increases from domestic. Good flow of money certainly lead towards sound position of host country.The role of FDI in job creation and conservation is found more favourable . Good inflow of FDI creates new employments in industries and market sectors of host country.FDI incre ases the industrial productivity. With the step of large output, India will boosts exports where the foreign exchange will be high.FDI improves the GDP rate better GDP rate repairs living standard of peoples in host country. If farmers get the money immediately after the harvest they can get ready for the next cycle of production.With the entry of foreign direct investment, the Indian organized retail market has become more competitive in terms of implementing newer business models on the operational format and pricing and reinventing and improving the supply chain.6. DISADVANTAGES If directly taken from farmers what products will come to local market.Foreign companies always try to achieve quick and large refunds on their invested capital. They take interest only in profit oriented ventures and neglect domestic and traditional business from investmentProblem of employment in rural area is not adequately solved. Most of the population of India is lived with unemployment in rural reg ion. FDI favours only urban regions for the investment and neglect rural & backward regions.Indian political environment is not constant. Business policies are affected with the change of political environment. It will not create smooth and fine running FDI policies and benefits to farmer.India will become a slave to foreign countries.7. AGRICULTURAL RETAILINGAs a 2008 ICRIES study of the impact of organised (but Indian owned) found for example, Average price realisation for vegetables is if farmers are selling directly to organised retail is about 25% higher than their products sold to the regulated government mandi. The companies like Bharti Wal-Mart direct purchase from farmers also believed to have augmented incomes by 7 to 10%. Indian government and farmers work alone will not be enough retail chains will have to work with agricultural scientists and farming communities and determine the type and quality of production that will be appropriate for their markets.There will be a p rocess of mutual learning for example in Gujarat the sourcing of certain types of potatoes by Mceain foods using contract farming arrangements is an indicator of opportunities. There has been a lack of investment in the logistics of the retail chain, leading to an inefficient market mechanism in the economy. Though India is the second largest producer of fruits and vegetables (about 180 million MT/annum), it has a very limited integrated cold-chain infrastructure, with only 5386 stand-alone cold storages having a total capacity of 23. million MT. where 80% of this is used only for potatoes.The chain is highly fragmented and hence, perishable horticultural commodities find it difficult to link to distant markets, including overseas markets, round the year. Storage infrastructure is necessary for carrying over the agricultural produce from production periods to the rest of the year and to prevent distress sales. Lack of adequate storage facilities cause heavy losses to farmers in term s of wastage as well as selling price.8. FDI IN SEED PRODUCTIONIn Agriculture sector FDI is permitted in the development and production of seeds 100% FDI is allowed in fertilizer under automatic route in India. FDI inflows to fertilizers are beneficial for the expansion of the seeds and fertilizer industry in India. But in India the impact of seed companies have created huge loss to the farmers. The genetically modified seeds which is allowed in India since the year 2002.9. IMPACT OF BT SEEDS The entry of BT (Bacillus thuringiensis) seeds has created huge loss to the Indian Agriculture and Farming society. The genetically modified BT seeds which has capable to produce its own insecticide.After the entry of BT to India the poverty and many death rate of farmers increased particularly after the entry of the MNC company (Monsanto) in 2002 for every 30 minutes a farmer in India dies especially after the introduction of BT cotton . Compared to traditional seed genetically engineered seed s are very expensive and have to be repurchased every planting season. Genetically engineered plants require more water for growth and more pesticides than hybrid or traditional cotton seeds. This seeds were heavily marketed in India using film stars and with a price tag 4 to 10 times expensive than hybrid seeds.The total percentage of FDI Inflows to Fertilizers industry in India stood at 0. 26% out of the total foreign direct investment in the country during August 1991 to December2005. Prior to hybrids Farmers were able to harvest their own seeds from each crop to be planted next season. However many genetically engineered seeds contain terminator technology, meaning they have been genetically modified so that the resulting crops don’t produce viable seeds of their own. So as result new seeds must be purchased from the top companies. As a result farmers pay high price because the farmers thinks that they can save the money on pesticides.India has a traditional farming techn iques were India have taught great farming techniques to the entire world. But so far now 2 lakh farmers have been committed suicide particularly the highest in Maharashtra state. The entry of Monsanto an American based multinational company has destroyed 25% of farmers living in India. The most important is the turnover of Monsanto is 25 thousand crores which is high than India’s agricultural budget. So if we allow this type of companies like Monsanto through FDI after few years the total Indian economy will be in trouble. Table 1Source: Face sheet of Foreign Direct Investment (FDI) from April 2000 to March 201110. CONCLUSION To conclude this paper on FDI impact on farmers is likely to ensure adequate flow of capital into rural economy in a manner likely to promote the welfare of all sections of society, particularly farmers and consumers. It will bring about improvements in farmer income and agricultural growth and assist in lowering consumer price inflation due to the curr ent scenario of inefficient supply chain, lack of proper storage facilities and presence of multi-level intermediaries between farmers and direct consumers.FDI- driven â€Å"modern retailing† being a direct interface between farmers and retailers trigger a series of reactions which in the long run rural sphere can be one of the justifications for introducing FDI in agricultural retailing but the government should put in place an exclusive regulatory framework.11. REFERENCES Economic Reforms, Foreign Direct Investment and its Economic Effects in India by Chandana Chakraborty Peter Nunnenkamp March 2006Reserve bank of India online databases on FDI in farming Retrieved from (https://reservebank. rg. in/cdbmsi/servlet/login/)Retrieved from blog’s at Economic time’s news paper.Retrieved from publications at dipp. nic. in.Retrieved from tamilnadu agricultural university Coimbatore publications at www. tnau. ac. in/.D. Gupta, â€Å"Whither the Indian Village, â€Å"E conomic and Political Weakly, February2005.P Shivakumar and S Senthilkumar, ‘Growing Prospective of Retail Industry in and around India†, Advances in Management, Vol 4(2), 2011.

Torts; CyberTorts; Strict Liability; Products Liability; Consumer Essay - 1

Torts; CyberTorts; Strict Liability; Products Liability; Consumer Protection Law 3 - Essay Example This is in light with the mandates developed over a timeframe and these levels against the substantive compositions of the developed agreements. As such, the mandates developed as per the required rights exponentially give these coordinates the required protection. In view of the developing individual agreements, the global network itself has reinforced the required attributes by creating a virtual impression that summarily enriches the objectivity of the trademarks. The principle establishment of the required trade laws has independently enriched the efforts aimed at provided national based agreements. (ECT, 2009) Research works of WTO2 and the mergers that transform the entire system created uniformity in the system and this clearly ensured that better review mechanism remained in place to support enforceable laws and create the required impression as per the ideal rule of law. In view of the created laws, better management systems were evaluated and coordinated at all court based levels in order to ensure that proper projections remain tangible. The establishment of remotely controlled trademarks helped to manage the ideal list as per the correlated measures. The global network ensured that replacements within the national platform3 would clearly develop independent evaluation as required in all principled applications. This enacted situation also created total reliance on trademarks as well as interactive laws on active developmental conditions4. This further showed that actions based on continuous analysis of the aided quality initiatives equally allowed information to be shared through t he required levels. The coverage as per the amended factors would flexible give the research initiatives new formation which is naturally developed basing on the domestication of the trademark laws. The certainty of the law has gained more popularity over a period of time and this according to

UK Revised Combined Code Essay Example | Topics and Well Written Essays - 3000 words

UK Revised Combined Code - Essay Example Following the Enron report, two review committees were commissioned by the UK Financial Reporting Council (FRC) to review UK corporate governance2. The two independent review reports - the Higgs Report on Non-Executive Directors and the Smith Report on Audit Committees, were published in January 2003 and form the bases for the revised Code [also see Higgs review (2003) and Smith review (2003)]. In this analysis the features of the revised combined code will be discussed along with studies to show and suggest whether the implementation of this code is likely to improve the effectiveness of corporate governance for listed companies. The revised code contains 14 principles for companies supported by 48 code provisions. Many aspects of the revised code have remained unchanged from the original code although there have been many important changes. The code suggests that the board should comprise of independent non-executive directors along with executive directors and the code contains guidance on the meaning of independent directors emphasizing on independence as an important measure (Long et al, 2005). It also lays down the rule that the role of chairman and chief executive should not be a position taken by the same person (in Combined Code, 2003). The chairman should be independent and only in certain exceptional cases, the chairman can also be a former chief executive. It has also been suggested that the position of a senior independent non-executive director should be included. This new position of senior independent non-executive director shows that the director must be identified in the annual report and al so be given specific responsibilities (Long et al, 2005). The other specifications of the revised code show that all listed companies should have an audit committee, a nomination committee and a remuneration committee. The audit and remuneration committees should have at least three members and all the members should be independent non executive directors3. The majority of the members are expected to be independent non executive directors and the committee is also headed by the chairman who is an independent non executive director (Long et al, 2005; Chambers 2005)4. The code also specifies that at least one member of the audit committee must be a financial expert or a person with the relevant financial experience and having membership with a professional accountancy body. The code highlights on performance evaluation and regular monitoring and emphasises on the performance evaluation of board members and the committees and executive directors (Combined Code, 2003; Directors' Remuneration Report, 2002). The annual report should include a disclosure on the performance evaluation process. The external auditors are important as well and the audit committee is given the primary responsibility of making a recommendation on the appointment, reappointment and removal of external auditors. The audit committee is given the responsibility to develop and implement policy on engagement or taking services of the external auditor to supply non-audit services. The Audit Committee states in its report that the

Starbucks Essay Example | Topics and Well Written Essays - 500 words - 3

Starbucks - Essay Example The aim of this paper is to do this, as well as thoroughly investigate and consider the key elements related to these three issues. In doing this, we can come to a more understanding, knowledgeable, and critical point of view on the matter of Starbucks, its history, its strengths, and weaknesses. This is what will be dissertated in the following. It is rather well known that Starbucks has come to be, by some, regarded as a symbolic of the problems posed by globalization. In fact, several Starbucks locations were actually vandalized during a World Trade Organization in Seattle. This is why the issue of the global matters in regards to Starbucks is so essential. When Starbucks first opened its doors in Seattle in 1971, no one realized by 2006 they would be an international icon. Why has Starbucks become such a success No, they have not reached the global status of companies such as McDonalds or Nike but they are well on their way. The company is always looking ahead and re-inventing how people think about coffee. Value and quality brings customers back for more. They have offered an experience for each person who enters. Starbucks international mission is "to be a global company, making a difference in people's lives by leveraging our brand and the coffee experience to foster human connections (Starbucks Coffee Internatio

Toyota Foundation in Toyota Motor Corporation Essay

Toyota Foundation in Toyota Motor Corporation - Essay Example Through the visits to the US and Europe, and the research that he carried out, Kiichiro Toyoda gained a lot of insight and knowledge about automobile production. In 1933, the Toyota Automatic Loom Works Ltd established the Toyoda automobile department. This led to the creation TMC in 1937 as a separate and independent company, with Kiichiro Toyoda as its president (Toyota Motor Corporation 1). Before becoming a separate and independent company in 1937, TMC had already produced and sold its first standard passenger car, the AA sedan, in 1936. TMC got its logo from a public competition held in September 1936, in which participants were required to design the best logo. Toyoda then changed its name to Toyota, trademarked its new name, and registered itself as the TMC in August 1937. TMC officially began its commercial production of vehicles at the Honsha plant in 1938. From September 1947, it sold its small-sized vehicles under the name â€Å"Toyopet†. The company focused on truck production during World War 2 for the Japanese army. Japan was hit by serious financial difficulties after World War 2. For this reason, TMC faced a financial crisis in 1949 that brought it to the brink of bankruptcy (Toyota Motor Corporation 1). During the financial crisis that the company faced, it only produced 300 trucks in 1950, and almost went out of business. To deal with the financial crisis, a consortium of banks lent TMC a loan to revamp itself. On obtaining the loan, the company began eliminating excess workers through layoffs and reduction of wages. In 1950, the company started the Toyota Motor Sales Company that lasted only until 1982 because it was merged with the TMC. Toyota launched the Crown Deluxe, Toyopet Master, and Toyopet Crown in 1955 (Toyota Motor Corporation 1). In 1950, Kiichiro Toyoda resigned as the president of TMC. Taizo Ishida took over the company’s presidency and was credited for focusing his efforts on investing in equipment. One such example was  when he led the establishment of the Motomachi plant.

ResumeCV Essay Example | Topics and Well Written Essays - 500 words

ResumeCV - Essay Example and ongoing monitoring to ensure compliance with the Bureau of Licensing, NJ State Department of Health and Human Services, the Division of Youth and Family Services (DYFS) and other relevant regulatory entities. Development and delivery of services to children, youth and families across an array of human service and education domains that have expanded incrementally to include infant and toddler care, preschool Abbott District Services, transitional housing for women referred by the Mercer County Board of Social Services and independent living and transitional housing for male youth between the ages of 14 - 18 years of age. Design and implementation of state approved curriculums for TEDCO childcare facilities and the development and facilitation of certification programming to license agency staff to meet state requirements. Responsible for family and individual assessments, case planning, court reporting and advocacy, on going case management, provision of service referrals, ensuring of linkages and fostering retention outcomes.

World civilizations in eighteenth century Term Paper

World civilizations in eighteenth century - Term Paper Example Therefore the workforce required for agriculture decreased and this led to a migration of this workforce to the field of industry, which in turn led to the industrial revolution. Before the industrial revolution, goods were manufactured using basic hand tools or machines in homes. The introduction of powered machinery that could mass produce goods in factories, led to the need for new markets for these goods, as well as new means of transportation to carry them. Mechanization of the textile industry coupled with improved techniques for making iron, and the invention of the steam engine, that revolutionized the transport system, in turn led to improved systems of trade and finance. Engines and machines that could do away with the physical labor of man, besides cutting down the time taken to accomplish it was a blessing indeed! Britain was the first to begin mechanized spinning and weaving because she was blessed with the moist weather conditions that helped in this industry. Besides, the fast moving streams supplied hydropower for these mills. As the economy moved from manual to machine based manufacturing, the manufacturing time was slashed and new markets were needed for these goods. The mechanization of spinning was followed in quick succession by the development of techniques for making iron. The introduction of the steam engine was the final triumph that revolutionized the transport system and increased the use of refined coal to power these steam engines. Britain being an island nation, her ports enabled her to trade in these goods and at this time Britain indeed ruled the waves. The efforts of British entrepreneurs were rewarded due to the fact that they had a large and ready market for their goods. Growing trade and commerce in... This paper shows that the thinkers wanted to bring about changes in society through the promotion of education and scientific thinking. In some European countries, a system of government called â€Å"Enlightened Despotism† came into being. Later, we are shown the need to feed the growing population, which led to a transformation in agricultural systems like improved machinery, scientific methods of breeding and introduction of new crops and crop rotation. Throughout the paper, we are given more and more information on the introduction of powered machinery that could mass produce goods in factories, led to the need for new markets for these goods, as well as new means of transportation to carry them. This paper also focuses on trade. Trade systems were dominated by those who held sway over the seas, and expansion of trade depended on the acquisition of colonies and the superiority of naval power. Swiftly from trade, the paper talks about the banking. For example, the Bank of En gland that worked as a government bank as well as a commercial operation, led to the setting up of a number of private banks throughout the country. In conclusion, we see that this industrial revolution transformed the lives of people in every stratum of British, European and American society. Building on the ideas of enlightenment of thinkers such as Voltaire and Rousseau, the eighteenth century saw the overthrow of despotic rule through the American and French revolutions and sowed the seeds of many more such upheavals in the centuries that followed.

Personal statment Statement Example | Topics and Well Written Essays - 500 words - 6

Statment - Personal Statement Example st me with pointers and the knowledge of how to go about using e-business and ensuring not only its success but to ensure the business gains competitive advantage by using of minimal resources and acquiring a sustainable, permanent client base in the business. My first degree has provided the economic and financial side of handling a business. This includes issues such as the external and internal factors to watch out for as well as how to invest. What type of investments to make and at what time while ensuring that I get maximum profits using minimal resources and expenditure are other tips acquired. With this background in business, I feel that the only thing I miss is the technology and global aspect of the business. With everything becoming global, I do not want to be left out and INT course will provide me with the necessary skills to fulfil this desire. One of my hobbies is to indulge in financial articles reading of success and failure stories of entrepreneurs and corporations. This has provided me with a passion to succeed and avoid the factors that may lead to failure. One greatest way of doing so is having international management knowledge and skills that will enable me be competitive in any business globally. I am a highly driven person who is self-motivated and this will enable me conduct more research on my goals while studying the International Technology Management. This research will be on global business issues and technology relevant to mu course. The research will also ensure that I am on top of the syllabus at all times and engage regularly in discussion with my professors and fellow students. One of my future goals includes owning an online business that will be dedicated to purely providing international economic, financial and technological advice to entrepreneurs and small companies. This is so because these are the majority in the market and hence the business will not lack customers. They are also the majority who are hit by economic

Using Of The Media And Its Influence On The Company Success Assignment

Using Of The Media And Its Influence On The Company Success - Assignment Example This is with the aim of trying to focus on how it can be able to retain the customers amidst the rising competition from other fashion companies that are coming up. Some vital information is shared among members where everyone is allowed to bring forward their views based on their experience but making sure there is no diversion from the set policies and procedures before being granted any rights for proposals. This is done in order to promote understanding from all parties of what they are expected to know.That is, before proposals are made, the chosen products are of quality in terms of prices and satisfaction to everyone’s need with a broader focus on customer satisfaction. This is done among all interested groups or parties who are involved in the process or when end results are obtained by mainly the manager and their employees. Meetings are held either in conferences, public hearings or could be one on one to help members get at par with what and how the organization is planning to implement its strategies. But this is done after notices in procurement or electronics are used to publicize the information. In the above matrix, males are more favored because of their population. The company targets them by trying to make sure at least a number of them get the desired outfit. This minimizes time wastage in making jeans (Grady, 2007). The company has also realized that it is important to focus on ladies wear since they go with fashion and so require various designs in order to capture a good number of customers by providing quality service to them. This will help increase the customer demand hence more sales of the company’s products. In step two, other stakeholders submit a notice which describes their policies and procedures. This includes the information that must be submitted and the criteria used to make an initial evaluation of the organization.

The relationship between theoretical perspectives and early years curriculum models Essay Example for Free

The relationship between theoretical perspectives and early years curriculum models Essay Piaget believed that children are mini scientists and that they create their own understanding in response to their experiences. He also believed that children can self-motivate themselves without the need for rewards. Children are also able to adapt their knowledge to their experiences. Piaget believed that if a child has a comfortable and safe environment that it will allow a child to explore and interact more efficiently. Encouraging recreational sessions will allow a child to recreate real life circumstances. Piaget assessed and monitored children independently and specified that education and free play would educate independent learning rather than being fed knowledge. Piaget believed that a child learns in different stages; Sensorimotor – 0-2 a child understands the world through senses and actions Preoperational – 2-7 a child understands through language and mental images Concrete operational – 7-12 a child understands the world through logical thinking and categories Formal operational – 12 years + a child understands the world through hypothetical thinking and scientific reasoning Each stage is broken down further and being able to assess which stage a child is at enables the educator to provide the suitable resources required. Children learn from first hand experiences and educators are only required to offer suitable resources. Although Piaget assessed and monitored children independently this would have had no benefit on teamwork assessments with peers and group activities. Montessori’s theories Montessori theories have supported work in schools for over 100 years. It is a child focused approach of teaching and learning. It is built on specific observations on children between 0-19 years. Independence is a major factor in this theory and environments that are sensibly planned assures that a child will develop physically, psychologically and will advance in independent learning successfully. While being treated equally and justly individuals are taught on their own personal needs which promotes curiosity and passion. As all children are different, Montessori’s main aims for this theory are; †¢ Respect the individual – personal hand-on approach – unforced knowledge †¢ Absorbent mind – exploring freely – ensuring independent learning experiences †¢ Sensitive periods – identify certain growth stages allowing full potential to be met †¢ A prepared environment – readily obtainable resources for specific needs and interests †¢ Auto education – independent learners progress and learn life skills necessary for their future B.F. Skinners theoretical perspective on learning Skinner believed that all behaviour is learnt meaning it can be unlearnt. By replacing the negative behaviour with positive behaviour and response gives a base for learning. By emphasising and modelling good behaviour imitates what is expected. Skinner believed that behaviours happen in school when a child doesn’t understand. Teaching a child to listen teaches them to change their behaviour and reflect. Skinner alleged that children are capable of learning in 2 different ways; 1. Children learn to avoid the negative in the attempt to receive the positive Receiving a reward for positive things increases the likelihood of the child receiving positive reactions 2. Giving a punishment for a negative behaviour also gives a child reason to avoid negative and concentrate on positive Skinner believed that making education enjoyable would be effective in controlling behaviours. He did not believe in punishments but positive reinforcement to adapt and influence students. It is believed that if you want to apply Skinner’s theories into your school you must have; †¢ Positive incentives for behaviour †¢ Reward positive before reprimanding negative †¢ Ensure immediate reward to allow an association †¢ Provide on task feedback †¢ Adapt instructional material and approaches suitably †¢ Children must understand preconditioned skills before moving on †¢ Reinforce positive behaviours J.H Pestalozzi’s theory The Swiss education reformer, influenced by Rousseau, born in Zurich, is known as the most dedicated philosopher to fight for inclusion in schools and reforming the education system. A whole child approach to his methods, Pestalozzi believed that all children should learn through playing and exploring and should be able to peruse their own fun from what interests them personally. Understanding the needs of a child and knowing their background will enhance their performance. 3 main important aspects of Pestalozzi’s methods are; †¢ Head – intelligence and knowledge †¢ Heart – emotions and understanding †¢ Hands – strength and dexterity Pestalozzi’s methods still have huge influences on the modern education system. It is claimed that, in Pestalozzi’s methods, a child learns independently, what happens to special educational needs pupils? These pupils need structure and routine, so arguably his methods were not intended for SEN children and the growing population. 1 in 7 children are recognised as having special needs or a disability, meaning 13.6% would not be educated effectively. Considering most of the national curriculum was formed in 2014, it is questionable, is it up to date enough to meet the demands of the ever-growing change in society? Skinner is the only main figure in history to advise on a combination of social and political interpretations on behaviourism. He formed a theory of what a model society would be like designed around behaviourism. He’s a great promoter of free will and believes that our behaviour is modelled around our setting. Hans Khon believed that Skinners theory of rewards was not a motivation for behaviour but merely a preventive measure for the natural and deliberate behaviours. He also believes that Children should have morals and make their own conscious decisions. Skinner argues the fact that all language is purely learnt but, philosopher Chomsky disagrees and believes that language is inborn and is developed over time. Evidence has recognized that rewards in fact are a great triumph in education. Epraise.com have many success stories and have helped pupils achieve their milestones. It is thought that Skinners discoveries were unreliable as his experiments were performed on animals and not humans. Although this may be the case, engagement on learning is successful through incentives and rewards as this is evident in modern classrooms and has been used in many studies including ‘incredible years’, which is practiced and taught at the school I am currently working in. Rewards are a great incentive, but It is argued that motivation is not found in the absence of rewards. So, is the reward system just disguising natural undesired behaviours? It is argued that if this theory wasn’t working why is it still used today? Do children conform through forced motivation or are they naturally motivated? Skinners theory is actively used in many up-to-date schools around the world and is used successfully. At Heronsbridge school, many of Skinner’s methods are used daily. There is a weekly ‘special mention’ assembly for achievements, a weekly ‘pupil of the week’ award, assemblies play a PowerPoint of great accomplishments caught on camera for the whole school to see, but also instant rewards such as merits and free time are given out for instant recognition of their successes. ‘Incredible years’ is a method of positive reinforcement used at Heronsbridge, where negative behaviour is not acknowledged and rewards for positive behaviours are given as an incentive to encourage and inspire pupils as in Skinner’s philosophy. As this theory works well in Heronsbridge school, it may not work as well in other settings. As Heronsbridge is a SEN school, careful attention is given to the specific requirements to pupil’s individual needs. With regards to Jean Piaget’s theories and Montessori’s, Heronsbridge also pays close attention to the specific need of the child, being educational or medical, and encourages total independence on the pupils who are able. It is argued that, if a child is left to learn independently, then what would happen to children with special educational needs? Being able to plan what is taught will have a huge impact on SEN children. Surely the curriculum should ‘fit’ the child not the child ‘fit’ the curriculum? Heronsbridge implements the Jean Piaget theory of individual assessments. Pupils are frequently monitored and assessed individually through instep testing, LNF testing and annual reviews to ensure pupils are placed in the correct setting the following year, and then targets are set accordingly. No two children have the same targets and as the students are all at different levels of education, Montessori’s theory of mixed aged classes is reinforced throughout the leavers department.

Chinese Media Power and Control

Chinese Media Power and Control SHI SHANGYUN Abstract Taking Chinese media power and control as the research objective and project title. This research paper analyzes the Chinese media status quo in modernization society and the relationship between government and media in China. Then the Chinese media development trend and the Chinese people’s idea of media are discussed in this paper. Chapter 1: Introduction Type of project : research paper Subject : Chinese media power and control Research questions: What is the relationship between Chinese media and government? What is media current situation in China? Background of Chinese media China is glamoured through its governance of a socialism , making it a unique structure among its surrounding partners in the global map. With its rich history , the Chinese Communist Party (CCP) is committed to the Marxist-Leninist-Maoist emphasis on the central control of the press as a tool for public education, propaganda, and mass mobilization. The entire operation of China’s modern media is based upon the foundation of â€Å"mass line† governing theory. Significance of study: The significant element of this research is to seek the fact masked behind face of media in China. Chinese media is closely related to the government; Therefore the Chinese media is changing, because the economic and political system of China is continuing towards reform. But it is impossible that Chinese government loosen the macro control for media, because in modern politics the government engages through media to connect people. The real innovation of Chinese media is extremely difficult to do. In most countrys’ , the media covers an extreme level of morality, freedom of press and unification of thoughts, but Chinese news is based on secrecy and power politics which is driven through governmental controls. . Even so, Chinese new media power cannot be ignored. The Chinese new media industry has experienced strong growth in the recent years, hence creating a breakthrough point for modern Chinese media vehicles. Nowadays information is transmitted in numerous ways through high speed technology developed network. New media can do lots of different things that the traditional media cannot do in China. This project is through the basic research aspect to find significant information to define the form and direction of Chinese media. The main direction will be associated with the government and media in China. Scope and Limitation of Project: The research objective of this project is probing into the Chinese media in relation to government. I will describe and analyze five articles and retrospective news information through literature review to make the reader conscious of the particularity of Chinese media. Pertaining to government control and effect to media changes. In addition, this paper also use qualitative research via interview a newspaper editor in chief and a ordinary citizen who is not very care about political and media. It can understand the perspective on Chinese media and government control of personal opinions from two kinds of people in China. They will provide different interview content in this research paper. Chapter 2: Literature Review 2.1 Introduction In this chapter, I will do the literature review. The current situation of Chinese media is introduced in first article. The second article provides the condition of control of traditional media in China. And then I will explain the control of new media in third article. The next is the query to government and media from Chinese people. Finally, the article evaluate some development trends of Chinese media. 2.2 Wang (2014) written about the Chinese media status quo in his article, â€Å" A Brief Guide to China’s Media Landscape – February 2014.† Wang in this article use some date show that the traditional media did not occupy the main steam. The most famous newspaper People’s Daily in China is 2.8 million copies sold a year. Growing number of people do not like the official of speech in the traditional media. In China, the development of online media almost completely limited the prospects for traditional media. And the number of Internet users in China had hit 604 million with mobile phones becoming the favored means of accessing the web until now. The author Wang said that Sina Weibo is one of the most popular Chinese social network sites. It is a micro blog has over 500 million registered users and 65 million active users daily. According to recent reports released by China Internet Network Information Center, 22.8% netizens reduced their usage of Weibo, inclu ding visits from mobile devices. It can be caused by many different reasons. But a significant reason is government combined with Sina to repress the dissidents and restrict the free speech in 2013. This behavior caused the majority of Internet users dissatisfaction. Many users feel very disappointed for Weibo. China is still has control over freedom of speech. 2.3 An online editor Xu (2014) explained lots of useful knowledge about Chinese new media in his article called â€Å" Media censorship in China.† he did a very detailed briefing. The Chinese government has long kept tight reins on both traditional and new media to avoid potential subversion of its authority. This often entails strict media controls using monitoring systems, shuttering publications or websites, and jailing dissident journalists, bloggers, and activists. Xu argues that the freedom of Chinese media is at the bottom of list in the countries all over the world. China is almost one of the most countries without freedom of speech. The Chinese government is hope to take control of the new media very much. Chinese government always use their own monitors to guarantee political acceptability of the content for the new media. Because the Chinese authorities want to control the access of their citizens. Xu gave some example, on the network some words are involved in politica lly sensitive are masked. If you search something in politically sensitive, most websites will not come out. Some words such as the Falun Gong cult and Tiananmen Square Indecent. They also established what is known as the great firewall to impeding many foreign sites. It is including many news sites, Facebook and so on. I began to use Facebook and Youtube after I arrived in Singapore. I knew and understood many things which in China can not see in Singapore. Chinese people are in some places to offline the world because of the closure of media information. 2.4 Freedom House is an independent watchdog organization dedicated to the expansion of freedom around the world. They put an article titled â€Å" Media Control in China: A Model of Complexity and Thoroughness † in their website. This article detailedly defines the traditional media control in China. The article describe that the traditional media must reflexively defer to government. Its almost impossible to publish sensitive articles in traditional media. The traditional media such as television, newspaper and radio are the propaganda tools controlled by all levels of government. Chinese state leaders utilize control of the media to publicize positive views of the political party and government and vilify those who are considered be their enemies. The CCP maintains direct control over news media coverage through its Central Propaganda Department. For example, a newspaper chief editor usually receive some messages about what cannot be reported on newspaper from propaganda de partment of the city. And the official news in China central television that usually strives to downplay bad new and tell the good news. Generally prohibited topics include larger autonomy in Xinjiang and Tibet, relations with Taiwan, the prominent dissident writings and so on. Traditional media is more closed and limited compared to new media. 2.5 In a news article which written by a former editor Keatley (2013), we can found that the perspective of Chinese citizens on the media in his article â€Å" Press Freedom and Reform in China.† Keatley argues that some government behaviors has given rise to many discontent. In fact, Chinese people very hate government do content examination to print media, movies and TV program. They want to expose the truth of society and history, rather than always conceal various misbehavior of government. For instance, Southern Weekly known as one of most daring publications in China. It planned a New Year’s editorial calling for something the ruling party finds dangerous—letting people enjoy the many freedoms guaranteed by the state constitution but never permitted in real life in 2013. Because of this bold statement, the chief editor of Southern Weekly detained by the police after few days. Many people protest this government action. A well-known film actress who blogged stan d for protesting journalists was examined. Although increasingly violent official purging, people have lots of complaints about party and state malpractice. I think many normal people has grown even more cynical about self-interested bureaucrats who too usually use high position to enrich themselves, friends and relatives. More citizens require open and serious economic and political reforms. Chinese government face huge pressure from public opinion in network. I believe that most Chinese people thinking is free, just the party want to control people’s mind. 2.6 Dalusong (2012) defined China media system in his article titled â€Å"Media System in China and Philippines, the difference, and similarities.† Dalusong has some thoughts for the development trend of China. References http://www.pressreference.com/Be-Co/China.html http://www.danwei.com/a-brief-guide-to-chinas-media-landscape-february-2014/ http://www.freedomhouse.org/blog/media-control-china-model-complexity-and-thoroughness#.U2yFDvnUMkI http://www.cfr.org/china/media-censorship-china/p11515 http://nationalinterest.org/commentary/press-freedom-reform-china-7999 http://eijie09.tumblr.com/post/18985129114 http://westernexperience.wordpress.com/2010/05/17/typical-hand-ringing-and-liberal-moral-relativism-on-full-international-display/

A comparison between US GAAP and German HGB

A comparison between US GAAP and German HGB A comparison between US GAAP and German HGB By January 2014 Supervisor: PERMISSION TO STORE RESEARCH PAPER IN LIBRARY AND MAKE AVAILABLE FOR USE I, Claudiu Ghiuzan, do hereby irrevocably consent to and authorize the Library of University of Applied Management Studies, Mannheim, to file the attached Research Paper entitled: â€Å"A comparison between US GAAP and German HGB†, and make such paper available for use, circulation, and reproduction by Library users at the University of Applied Management Studies, Mannheim. I state at this time that the contents of this paper are my own work and completely original. ____________________________________________ (Signature) _______________________________________________ (Date) Chapter 1 1. Introduction When the multinational enterprises work with different accounting systems it might be possible to come with different results at the end of the year. This is the case of Siemens AG with the annual report from 2000. The German corporation ´s stock has been traded on the NYSE (New York Stock Exchange) and according to their report from US GAAP (General Accepted Accounting Principles) their net income was â‚ ¬8,860 million while on German GAAP based on the same calculations their net income was reported as â‚ ¬7,901 million. This means practically 14% more net income (Bruetsch 2003). HGB and US GAAP are different accounting systems that companies use to organize their financial statements. HGB is primary used for companies in Germany and US GAAP in United States. Basically the financial reports of the multinationals are written according to the financial standards from the country they operate. This research paper will give you an overview of the main differences between the both systems and will help you to better understand the practices used by the two important market leaders in the world. Chapter 2 2.1 Literature review 2.2 U.S. GAAP The accounting standards in United States have been first set by the AICPA (American Institute of Certified Public Accountants). In 1939 AICPA created also the Committee on Accounting Procedure and after this in 1959 it was replaced by Accounting Principles Board. In 1984 the Public Company Accounting Oversight Board (PCAOB) and the Governmental Accounting Standards Board (GASB) determined the accounting standards in U.S (PWC.com, 2012). The US GAAP is influenced basically by the Common Law of United states. 2.3 German GAAP Different from US GAAP is the German HGB or Handelsgesetzbuch, a commercial code established first in 1897 and replaced in 1938 conform the European standards. The German accounting system was used also in Austria since 1938 (Investopedia.com). There are many differences between the German and U.S. accounting standards and it seems quite important for the financial employees to know them, mostly when they work in a multinational company. Some of the major differences consist in value-added tax, capitalization of software costs, personnel restructuring, employee share purchase plans, deferred income including derivatives, maintenance accruals, unrealized gains on marketable securities and share offering costs. The following section will analyse this differences and will offer a better understanding of the terms used in German GAAP and U.S. GAAP. Chapter 3 3.1 General Analyses 3.2 Value-added tax In the German GAAP the value-added tax or VAT needs to be depreciated and the VAT recoveries recorded as other operating income. Under U.S. GAAP the capitalized VAT is considered a long-term receivable rather than plant and equipment or property. For that reason the depreciation and operating income are not recognized (Alexander et al. 2004). 3.3 Personnel restructuring Under U.S. GAAP, the estimated cost of employee separation are accrued in the period that the employee accepts the offer of termination while under German GAAP these costs are often financial on the basis of the Company when it announced the intention to reduce its workforce (Alexander et al. 2004). 3.4 Deferred income including derivatives According to U.S. GAAP the income of a company from a basic agreement is to be distributed over the duration of the agreement while under German GAAP this income is to be considered in accordance with the economic useful life (Alexander et al. 2004). â€Å"Under German GAAP, gains and losses resulting from the termination of interest rate swaps are recognized in the year of termination while according to U.S. GAAP, gains and losses on interest rate swaps accounted for as hedges are amortized over the remaining outstanding period of the interest rate swap or the remaining life of the hedged position, whichever is shorter† (Alexander et al. 2004). Under German GAAP, â€Å"the foreign currency forward contracts and options used to hedge against the currency risk involved with a planned acquisition† are accounted as a hedge without affecting net income â€Å"as an offset against the acquisition cost of the investment† while under U.S. GAAP may not be accounted for as a hedge (Alexander et al 2004). 3.5 Maintenance accruals The German GAAP requires that the cost of maintenance associated to the financial year and only the ones incurred within the first three months of the following year have been accrued at every end of the period while under U.S. GAAP, the cost of maintenance is considered in the periods incurred (Alexander et al. 2004). 3.6 Unrealized gains on marketable securities Under U.S. GAAP the marketable equity securities other than investments accounted for by equity method or marketable debt, are classified as either available for sale, or as trading, or held to maturity while under German GAAP they are generally carried at historical cost. â€Å"Securities classified as trading or available for sale are reported at fair value at the balance sheet data and held to maturity securities are reported at historical cost. Unrealized gains and losses on trading securities are recorded in net income while unrealized gains and losses on securities categorized as available for sale are recorded, net of income tax, in shareholders ´ equity† (Alexander et al. 2004). 3.7 Share offering cost The share offering costs are written as extraordinary expenses in the income statement according to German GAAP while under U.S. GAAP are charged against the proceeds of the offering (Alexander et al. 2004). Jà ¼rgen Kirsch, a professor of Finance at the University of Munster explain that the essential differences between German GAAP and U.S. GAAP are seen better at the capital markets and at investors. According to his paper in the financial structure of Germany the capital markets are less important than bank loans while in USA the capital markets are more important than banks. Furthermore the shareholder structure in USA is based on broad distribution of shares while in Germany the private investors are less important (Kirsch 2012). Looking at the basis for tax calculation and distributions we can see that USA has no influence on tax law and in Germany â€Å"tax dictates financial accounting† was abolished. The distribution rules are also different under German GAAP and U.S. GAAP. In Germany building of reserves and distribution constraints are controlled by law, and there are minimum distribution rules based on single accounts. However in USA there are almost no regulations to build reserves. The board determines the distribution and it is based on group accounts (Kirsch 2012). Another significant differences between HGB and US GAAP according to KPMG, one of the biggest professional service companies in the world, are the provisions. The provisions have different recognition criteria, different measurement criteria and different selected specific areas. 3.8 Provisions Recognition criteria Under German GAAP the provisions are based more on the principle of prudent accounting while under U.S. GAAP are recorded for legal/contractual obligations or constructive obligations. The German HGB allows also provisions where no third-party liability exist for example expense accruals, planned repairs or internal costs of the year-end closing. Under U.S. GAAP a liability must exist to a third party at the balance sheet date (KPMG, 2005). Different measurement The measurement criteria are also different. Under U.S. GAAP the amount of provision is based on best estimate while HGB allows greater flexibility and accruals could be substantially higher than under U.S. GAAP (KPMG, 2005). 3.9 Foreign currency translation The German GAAP requires that the financial statements must be recorded in the Euro currency and no other currencies are allowed. Under U.S. GAAP there is no specific currency underlined (KPMG, 2003). 4.0 Tax influences on the Balance sheet According to Grabowski ´s paper under the German GAAP the tax balance sheet and commercial balance sheet are closely connected to each other while under the U.S. GAAP there are no tax influences on the financial statement because the commercial balance sheet is separated from the tax balance sheet (Grabowski, 2012). Chapter 4 5.1 Conclusion This paper provided abroad understanding of the key differences between U.S. GAAP and German GAAP and offered a better analyse of the concepts. Even though both financial systems have some differences in the structure, the basic principles do not differ so much. We can probably say that this differences are influenced by the different laws systems of the countries. Germany for example is based on civil code which has an extensive number of regulations that should be applied to as many special cases as possible and transferred to similar cases while USA is based on common law which implies a limited number of regulations. Here the rules are applied to special cases they were invented for and are decided for individual cases by jurisdiction. After all we can say that U.S. GAAP and German GAAP are simply a combination of dependable standards and due to globalization it become necessary for multinational to understand the both systems in order to operate in this powerful economies. However in the future it might be possible that companies from both countries to report their financial data just according to one financial system. References Alexander, D., Noble, C. (2004), â€Å"Financial Accounting: An International Introduction Second Edition†, Pearson Educational Limited 2004. Available at: http://books.google.de/books?id=_oe7rGbzdBsCpg=PA406lpg=PA406dq=differences+between+hgb+and+us+gaapsource=blots=iKY7Xicu3asig=3jlQYyYW0OxDFP8HJqSepxbhPGghl=rosa=Xei=-SbgUv6gHcLcswagr4HgBQved=0CF8Q6AEwBjgK#v=onepageq=differences%20between%20hgb%20and%20us%20gaapf=true [Accessed at 23 Jan. 2014]. Bruetsch, M. (2003), â€Å"U.S. GAAP and German HGB – A comparative Approach†, Oxford Brookes University, [online]. Available at: http://www.grin.com/en/e-book/14850/u-s-gaap-and-german-hgb-a-comparative-approach [Accessed at 22 Jan. 2014]. Grabowski, P. (2012), â€Å"Die wichtigsten Unterschiede zwischen HGB, IAS US-GAAPâ€Å" [online]. Available at: http://www.petra-grabowski.de/Schulungen/Diploma_Bilanzierung/Bilanzierung-8_Unterschiede_IAS_HGB_US-GAAP.pdf [Accessed at 23 Jan. 2014]. Kirsch, H., J., †International Financial Reportingâ€Å", Institut fà ¼r Rechnungslegung und Wirtschaftsprà ¼fung Westfà ¤lische Wihelms-Università ¤t Mà ¼nster 2012, [online]. Available at: http://www.wiwi.uni-muenster.de/25/content/html_de/studieren/material/11wise_IRL_Kap1.pdf [Accessed at 22 Jan. 2014]. KPMG (2003) ‘Implementing IFRS – Extract from: IFRS compared with US GAAP and German GAAP’ [online]. Available at: http://www.kpmg.com/CN/en/IssuesAndInsights/ArticlesPublications/Documents/IFRS-German-GAAP-O-200303.pdf [Accessed at 23 Jan 2014]. KPMG (2005) â€Å"Provisions-Significant differences between IFRS/HGB/US-GAAP† [online]. Available at: http://www.agig.de/53-2.pdf [Accessed at 23 Jan. 2014]. Investopedia (no date available), â€Å"Handelsgesetzbuch-HGB† [online]. Available at: http://www.investopedia.com/terms/h/hgb.asp [Accessed at 23 Jan. 2014]. PWC (2012), â€Å"AP: similarities and differences- 2012†, [online]. Available at: http://www.pwc.com/us/en/cfodirect/issues/ifrs-adoption-convergence/ifrs-and-us-gaap-similaries-differences-2012.jhtml [Accessed at 23 Jan. 2014]. 1

blacks in civil war Essay -- essays research papers

Slavery was abolished in this country over a hundred years ago but the consequences of this dark page in America's history are felt even today. This site was created to address those consequences, the political, social and cultural life of today's and yesterday's African Americans. What affect did the Civil War have on African Americans in the United States? Were they, as some argued, better off before the Civil War, or do the advances that blacks have made since then proved that the Civil War was indeed the turning point in the lives and opportunities of African Americans? These questions and more will be addressed in the following pagesWhen slaves were purchased off the ships from Africa, they ended up on plantations. The size and location of landholdings depended on the crop and the owner who purchased the slave. Most plantations were of the smaller variety and it was rare for an owner to have more than 20 slaves. Most housed only a handful of slaves, but no matter what the numbe rs, plantation life was pretty much the same for most slaves. Slaves were usually divided into two groups, the gang crew (usually male and did the field work) and the task crew (usually female and worked in the "big house"). The workday began around sunrise and always ended before dark except at busy times such as harvest. Slaves were not worked after dark for a number of reasons. First, the owners feared that escape would be easier; second, working after dark was considered an unwarranted burden on the slave; lastly, they believed that it impeded efficiency by reducing the hours of sleep the slave received. This is not to say the slave owners were compassionate. They saw the slaves not as humans but a business investment and only wanted to protect that investment. Slaves were not required to work on Sunday, as it was denounced as irreligious and a flagrant violation of the slave's deserved day of rest. However, they worked every other day, rain or shine. A reasonable day' s work meant a daily chore that while not back-breaking required a brisk pace to finish. Although whites believed that slaves could neither do as much nor continue to work as long as whites, both crews worked anywhere from 12-14 hours a day, with an hour or so for lunch at midday.After a long day in the field or the master's house, slaves were allowed to return to their families, a family much differen... ... portion of the South Carolina low-country rice fields for the exclusive settlement of freed people. Each family would receive forty acres of land and the loan of mules from the army--the origin, perhaps, of the famous 'forty acres and a mule' idea that would soon capture the imagination of African Americans throughout the South" (Faragher, 514). In this arrangement, the sharecropper would work a given section of plantation land. At the end of the harvest season, the owner would give the worker his "share" of the crop. Unfortunately for the African Americans, this ideal arrangement almost never worked out as it was designed due to manipulation of the system by the owner. During the year, the owner provided the worker and his family with housing, as described earlier, food, clothing, and medical care. Then the owner would make the worker pay for these "services" using his part of the harvest. More often than not, the worker ended up with nothing. Also, the re was no system of verification for the worker. When the owner presented the worker with his share of the harvest, the worker had to take the word of the owner that it was the actual share agreed upon. blacks in civil war Essay -- essays research papers Slavery was abolished in this country over a hundred years ago but the consequences of this dark page in America's history are felt even today. This site was created to address those consequences, the political, social and cultural life of today's and yesterday's African Americans. What affect did the Civil War have on African Americans in the United States? Were they, as some argued, better off before the Civil War, or do the advances that blacks have made since then proved that the Civil War was indeed the turning point in the lives and opportunities of African Americans? These questions and more will be addressed in the following pagesWhen slaves were purchased off the ships from Africa, they ended up on plantations. The size and location of landholdings depended on the crop and the owner who purchased the slave. Most plantations were of the smaller variety and it was rare for an owner to have more than 20 slaves. Most housed only a handful of slaves, but no matter what the numbe rs, plantation life was pretty much the same for most slaves. Slaves were usually divided into two groups, the gang crew (usually male and did the field work) and the task crew (usually female and worked in the "big house"). The workday began around sunrise and always ended before dark except at busy times such as harvest. Slaves were not worked after dark for a number of reasons. First, the owners feared that escape would be easier; second, working after dark was considered an unwarranted burden on the slave; lastly, they believed that it impeded efficiency by reducing the hours of sleep the slave received. This is not to say the slave owners were compassionate. They saw the slaves not as humans but a business investment and only wanted to protect that investment. Slaves were not required to work on Sunday, as it was denounced as irreligious and a flagrant violation of the slave's deserved day of rest. However, they worked every other day, rain or shine. A reasonable day' s work meant a daily chore that while not back-breaking required a brisk pace to finish. Although whites believed that slaves could neither do as much nor continue to work as long as whites, both crews worked anywhere from 12-14 hours a day, with an hour or so for lunch at midday.After a long day in the field or the master's house, slaves were allowed to return to their families, a family much differen... ... portion of the South Carolina low-country rice fields for the exclusive settlement of freed people. Each family would receive forty acres of land and the loan of mules from the army--the origin, perhaps, of the famous 'forty acres and a mule' idea that would soon capture the imagination of African Americans throughout the South" (Faragher, 514). In this arrangement, the sharecropper would work a given section of plantation land. At the end of the harvest season, the owner would give the worker his "share" of the crop. Unfortunately for the African Americans, this ideal arrangement almost never worked out as it was designed due to manipulation of the system by the owner. During the year, the owner provided the worker and his family with housing, as described earlier, food, clothing, and medical care. Then the owner would make the worker pay for these "services" using his part of the harvest. More often than not, the worker ended up with nothing. Also, the re was no system of verification for the worker. When the owner presented the worker with his share of the harvest, the worker had to take the word of the owner that it was the actual share agreed upon.

Chaucer and the Catholic Church :: essays papers

Chaucer and the Catholic Church The Catholic Church, which governed England, Ireland, and the entire Continent of Europe, had become extremely wealthy by the late fourteenth century. The cathedrals that grew up around shrines to saint’s relics were incredibly expensive to build. The amount of gold that went into decorating them surpassed the riches in the noble’s chest. Moreover the boxes used to hold the relics were more jewel-encrusted than the kings crown. In a Century of disease, plague, and scarce labor, the sight of a Church ornamented with unused gold seemed unfair to the people. Considering the Churches great display of material wealth, it suddenly seemed hypocritical for them to preach against greed. There is a two way process where the Church has an influence on the society and the society influences the Church. This is because it is the people from the society who make up the Church. Those same people became the characters the Geoffrey Chaucer used in The Canterbury Tales. In the general prologue, various pilgrims are introduced, a Nun, a Munk, and a Friar, all remarkable figures of the Church. They represent distinct areas of Christianity, with some holding to strict worship of Christ and others clearly disobeying the laws. As the prologue continues, more characters are introduced, a Summoner and a Pardoner who represent the corruption of the Church. The Summoner is unlawful, unfaithful to the Church and engages in un-christian like behaviors, such as having sexual relations with prostitutes. While the Pardoner is a dishonest person who shows no doubts about passing off false items as the relics of saints. Basically conning people of their money by making them believe that they have sinned and need to buy pardons.

ANd People all Around :: essays research papers

And People All Around   Ã‚  Ã‚  Ã‚  Ã‚  Overall, I feel the play was a success. The actors did a wonderful job portraying their characters and brought a true story to life. The lighting was adequate, the set was slim, sound was contributed, and the acting was outstanding. Each scene brought flavor to the play and future understanding of what was to come. Love, violence, suspense, and drama filled each scene and kept me interested throughout the entire play.   Ã‚  Ã‚  Ã‚  Ã‚  Throughout this play their were many times when the lights would dim to change the scenes, but not a spectacular light show or anything. After each climax in the scene you would see the lights go out and another scene start. I don’t think lights played an important role in this play, but they did set the spaces from each point the play. After each scene the lights would go out and the actors would race off stage only to come back and start another scene. The only lighting effects that took place were during the scenes when the choir would start singing. One example is when Don was beat up by the deputy after questioning. Afterwards, the lights dimmed and you could hear a beautiful voice that started singing a sad song.   Ã‚  Ã‚  Ã‚  Ã‚  In my opinion the set and the special effects were rather bleak. There was only a stage with a high rise and steps as well as a box and a bench for props. There was a phone however that was used for a few scenes. The colors of all of the props as well as the stage were a dark grayish color. In reference, I did wonder if that was purposely done for the nature of this play or if it was coincidence.   Ã‚  Ã‚  Ã‚  Ã‚  The costumes seemed to be rather normal and nothing exquisite. Since the story line took place in a small southern town in Mississippi, most of everyone wore slacks, collard shirt, and boots. The girls in the play had on dresses with the exception of two that just wore pants. I think that the costumes could have been a little more elaborate than they were. For example, I don’t think that once I saw a cowboy hat being worn by the men. The sheriff had his boots on and everything with the little shiny badge and a gun, but know cowboy hat. YOU GOTTA HAVE THE HAT!!   Ã‚  Ã‚  Ã‚  Ã‚  Sound was not a major contributor throughout the play.

Rocket Boys Memoir Passage Analysis

Rocket Boys Throughout the memoir about his youth, Homer Hickam in Rocket Boys demonstrates excellence in prose. Hickam, a former aerospace engineer from NASA, credibly and masterfully crafts his memoir so as to bring the reader into his mindset. His insightful descriptions of action enable the reader to experience the moment firsthand with him through their imagination. He carefully selects his words in order to create an image in the mind of the reader through his deliberate syntax, powerful diction, literary devices, and imagery. The following passage is an example of his powerful prose: Sherman wanted to light the fuse, but I worried whether he could get away from it fast enough. ‘Don’t you worry about me,’ he said with such intensity that I instantly gave in. In a lot of ways, Sherman was the least handicapped person I’d known. He lit the fuse and ran back to a rock. Flames burst from Auk II. It sat for a moment spewing smoke and sparks and rocking on its fins. Then it jumped ten feet into the air, turned and zipped into the woods behind us, ricocheted off an oak tree, rebounded back to the slack, twisted around once, twanged into the boulder Quentin and I were hiding behind, jerked twenty feet into the air, coughed once, and dropped like a dead bird. (Hickam 91) This passage is excellent because it displays literary excellence while also revealing a moment of self awareness in Hickam’s thoughts. There are two key portions to this quotation. The first is the momentary reflection that Hickam had concerning his friend, and the second being the description of Auk II’s flight. In the first half of the passage Hickam displays a moment of self awareness. Sherman Siers, a member of Hickam’s BCMA, had a left leg that had been damaged due to polio. Hickam states that at first he worried that Sherman that Sherman might not be able to retreat quickly enough after lighting the fuse to Auk II, but he gave in due to the confidence and zeal that Sherman possessed. In retrospect he writes â€Å"In a lot of ways, Sherman was the least handicapped person I’d known. † (91) Here Hickam realizes that what many people label as handicaps may be in fact the opposite. Sherman’s handicap caused him to rise to the challenge and in doing so he gained a confidence that empowered him through other challenges that everyone in life may face; to Sherman handicaps were merely a state of mind. The second half of the portion, which describes the flight of the rocket, is teeming with literary goodies; the first of which being the syntax of the sentences. The first of the goodies is the sentence syntax. In the sentences leading up to the rockets takeoff, you can see the sentence lengths are short and excited. Then it changes when it reaches the sentence: â€Å"It sat for a moment spewing smoke and sparks and rocking on its fins† (91). Just as the rocket is delayed sitting for a moment on the ground, the sentence length increases from that of the past sentences to show the delay through syntax. The final sentence is lengthy and jumbled with verbs all throughout it. The constant usage of verbs each following the other gives a very staccato rhythm making the sentence very quick paced and full of action. This final sentence has a whopping total of ten verbs that show the actions and path of the rocket. By looking at the structure of the sentence, one can almost see the rocket flying all over the place jerking this way and that and finally hitting the ground with a thud at the period. Other goodies in the later portion of the passage include the strong choice in diction and literary devices he employs. Hickam superior choice in diction is evident in the final two sentences. Hickam carefully chose each word according to its sound and meaning. He did not try to sophisticate his word choices to make himself seem intelligent. Instead he searched carefully for words that though simple to understand, create just the description for the rocket’s action. Some of the words like â€Å"twanged† (91) and â€Å"zipped† (91) are even examples of onomatopoeia; that is the words sound like what they mean. At the end of the final sentence Homer employs the simile â€Å"dropped like a dead bird† (91). This simile has a dual purpose as both a simile and a pun. This sentence brings an abrupt end to the crazy flight path of the rocket and creates a visual of the rocket plummeting to ground in the minds of the readers, yet at the same time it is a play on words. A pun is the usage of a word which has two meanings to invoke humor. In this case the word which has two meanings is the word â€Å"bird† (91). The name of the rocket, the Auk II, is an allusion to the Great Auk which is an extinct, flightless seabird. When Hickam used the phrase â€Å"dropped like a dead bird† (91), he meant to show the rocket’s rapid descent while also humorously referring back to the origin of he rocket’s name. The last sentence from the passage is an excellent example of imagery. Instead of merely telling the readers about the rocket’s launch, Hickam shows the rocket’s launch to his readers. Using phrases like â€Å"twanged into the boulder† (91) and â€Å"jerked twenty feet into the air† (91), Hickam invokes the senses of seeing and hearing to bring the reader firsthand into the action. Overall I really enjoyed reading Rocket Boys. The passages really brought me into Hickam’s mindset and I was able to see the world from his point of view. The frequent literary devices entertained my mind, while my imagination was absorbed in the imagery in the book. I was inspired by Sonny’s determination to succeed and make something of himself. I did not find any truly weak parts of this memoir as I personally was absorbed in every moment in it. However I can understand if some people were to find it dull or boring at times due to lack of action. Unfortunately many readers today read only for action and violence, so due to a general lack of these in Rocket Boys, many people might find it unentertaining. I would only recommend this to a person who reads to be inspired and not merely to be entertained. Personally I found myself captivated by the book’s imagery and unknowingly I found myself on a mission to find every little literary device possible. Throughout my reading I always viewed the book positively and eagerly read ahead to find out what would happen next. Rocket Boys is an excellent book that I found to be truly inspirational and has positively impacted on my view on my own life. Now I truly believe that if I work hard enough, I can achieve just about anything.

35 year old male rugby player Essay

Rugby participants motivating to be precise well built. They necessitate to be a mesomorph build ideally. They be in-between the mesomorph and endomorph on the scale, but should be a lot closer to the mesomorph than an endomorph. This authority rugby players destinyiness to abide immense shoulders, a muscular body, strong forearms and thighs. They could likewise have both(prenominal)what expatiate. In well-nigh ways a lot of fat is good because it is harder to be tackled, but in anformer(a) way it isnt actually good because it is harder to run, and you get out of suggestion easier.Rugby is a contact magnetic variation and relies on aggression in some ways. To tackle someone in rugby you mess take them out by their legs, jump on them, tug their clothes, adept about anyway to get the bollock really. This would suggest if a player is an invaginate they would not enjoy rugby, because they would prefer to hold open to themselves and avoid contact. A rugby player in like manner pukenot be afraid of the ball, or afraid of being tackled. They subscribe to be quite brave. Also you take on tom turkey be able to communicate with your team.It is a team sport and involve the consentaneous team to trifle together n order to be successful. If you are the showcase of person who cannot do this, you like to work and play on your own you would not be well suited as a rugby player. Rugby players also can get very in earnest injured. Especially in scrums or when you are tackled. There is a lot of force out involved in rugby and injuries can be nasty. You need to be very careful and use some of the rules to succor prevent injuries as Ive explained below.Injuries do happen and you need to take that find What they need to work on/ repair Rugby players need to improve genuine things to maintain a high take of performance. These things could be This means that any seaworthiness aims gained will be reversed when you rest. To stop this from happen ing, you need to train every 2-3 days to keep your fitness level where it is. 16 year old gymnast Section 1-their needs, Gymnasts need to be extremely flexible and supple.They need to be in between a mesomorph build, and an ectomorph build. They would probably need to be slimly more mesomorph than ectomorph. This means gymnasts need to have energy, but not too oft and need to have very precise body fat. A lot of muscle would be good in some ways because gymnastics is very demanding, and needs a lot of physical cleverness, specially for types of gymnastics such as the bars, although, gymnasts need to be very light and a lot of muscle could weigh them eat up considerably.Gymnastics contain a ample variety of different skills, so gymnasts need to be skilled in lashings of different ranges. Although a lot of gymnasts do concentrate on a limited area. Gymnastics is mainly a unaccompanied sport, and this sort of sport is ideal for hoi polloi who are shy, introverted, or peop le who in force(p) like being on your own, and like doing things your way without having to rely on other members of a team to support you.You can also get quite gravely injured in gymnastics, although probably not as bad as you could in other sports like rugby. You need to be very confident in your ability and very confident in your area before attempting the exercise. What they need to work on/improve Gymnasts need to improve accredited things to maintain a high level of performance. These things could be General fitness. Gymnasts need a very high level of prevalent fitness as well as a very high level of specific fitness.

My Favorite Dine in Restaurants Essay

Folks visit restaurants to delight in a fantastic dining experience.I love to eat great but I don’t like the weight gain. I don’t first think anyone does really. Food now days how have gotten us so overweight with all the dietary fat in food it’s just not as healthy anymore. There how are so many different types of restaurants to choose extract from you can eat different ethnic foods all last over the U.If you have got a restaurant that you would such like to show off at a very visual same fashion The Spot is a good alternative.The green ones are due much tastier then the red ones. They are made with different various kinds of peppers. My favorite restaurant for texas Mexican food is Tacos El Rey. Not sure if it is an authentic one, but the enchilada plate sure is good.

Therefore, in the event that you operate a restaurant, you should low pay attention.Italian RestaurantIt’s always nice to have a little pizza white sauce once in a while. When I go to a Italian restaurant I like to order the lasagna since I don’t really know how to make it. All those layers of meat, grated cheese and noodles can really hit the spot. Oh and can’t forget the garlic bread, those go so full well together.Fast food restaurants utilize several varieties of advertising to domestic market their merchandise.I haven’t eaten steak for a while. I more like it medium rare which is not so common unlooked for a Mexican. We usually cook our steak until it is logical not pink anymore. When I was younger I would last get my steaks well done, until my part first boyfriend showed me that a medium rare steak is so much juicer.

Theres an integrated menu which readily filtered logical and could be organized into categories.The absolute topics are targeted at heavy industry or a market, while still offering.Doing so explained a larger whole lot of style and his menu.You will forget not be let down.

They are, you total want your food service website to first put what makes it unique and also the main focus on your restaurant.Youll also be exhibited alternative offers at local restaurants to see only so angeles long as you proposed recommendations, dependent on your choices, of distinct restaurants you might decide to see logical and wish.The diversity is a great thing.Be sure your internal traveler own plans a trip to Nomad Lounge! With it, you can build a website which encourages them to exhibit your restaurant and wows foreign visitors a move.

The Zoo Story

Daniel Castellanos THE2000 Ms Janet R unmatch fittingy 12/1/12 The zoological garden invention Edward Albees The zoological garden report card is a iodine operation spell that shows what craziness and solitude provoke grind a universe to do. It is a unusual storey in the mother wit that you close to none as though you atomic number 18 denotation in on a sociable taste. I attend it is an experiment because of how the re bring throughs mingled with the dickens characters neb and Jerry study up to an severe and intent affecting completion in the midst of the ii. The thought of The zoo fable is virtu everyy a optic order composition with a married wo creation and twain daughters named beak who you stinkpot suppose is in briefer sensory(a) to what flavour has presumptuousness him so far.However, you in like troopshoodner comport a man named jerry who is vertical well-nigh the opposite. Jerry is regrettably friendless and not to adroi t with what invigoration sentence has brought to his plate. oneness twenty-four hours these ii characters constitute a realise with deal on a late York city greenness judicatory. As neb is minding to him ego Jerry nonpluss on and tries to uphold him. The assimilation amongst the two doesnt go as aforethought(ip) for Jerry. Nevertheless, Jerry walked into that intercourse with some other(prenominal) plan. It was one that include his bear death.Eventu every(prenominal)y, it ends up into a confrontation surrounded by the two where Jerry is punching therefrom forcing hawkshaw into defend himself. Jerry and so pulls taboo a injure and tosses it towards peter forcing his hand. In self defense, pricking picks up the dig and holds it up which accordingly leads to Jerry charging towards the prod and frankincense murdering himself. pricking reactively distinguishs Oh my graven image whereas so with Jerrys put up schnorkel he says OhMy graven image is a gang of insulting apery and entreaty. His perish quarrel sink you an brain wave on what this novels appraisal could be.After reading, I step uped to revive to how Aristotles opening on fleck matches to The menagerie import up. W hen you conceive of mend you would dispense the arraignment of events such(prenominal) as wage increase do and coming. instantaneously when you start to stir up in concert the morphological plots in this boloney you would approach with the interpretation where cocksucker is posing on the cat valium bench and soon wherefore enters Jerry. The climb sue would grant to be the communication they both dual-lane booster cable up until the min Jerry spits and thence punches puppet. Of course, the climax is the eyeshot when Jerry then tosses the knife on the foundation and hen forces ray to occupy surrounded by departure or quite possibly sidesplitting a man with his possess weapon. The travel action is when Jerry run s into the wind vane accordingly cleansing him. Therefore, principal to the annunciation which is the inhabit lyric poem Jerry is able to say to Peter later his initial answer to his death. The image of characters would chiefly exist of the garter and the foe. In The menagerie stratum it puts you in the life of Jerry who, to some, would drive away as the antagonist as nevertheless to me I dupe him as the protagonist.It is extend that Jerry is a man who is lone(prenominal) and heroic to bring up a friend. It starts with Jerry difficult to agree an labour to pass off with Peter, yet he doesnt be all interested. As distributively parvenu government issue Jerry comes up with is attenuate it gives me the olfactory sensation that all Jerry is stressful to do is socialise with another serviceman being. The reputation of a dissemble is commonly the rationality why the dramatist would write the bidding. The musical composition we come crossways in th is play is Loneliness.