Practice Math

1. The nth term of an arithmetic sequence is given by un = 5 + 2n. (a) Write down the common difference. (1) (b) (i) (ii) Given that the nth term of this sequence is 115, find the value of n. For this value of n, find the sum of the sequence. (5) (Total 6 marks) 2. A sum of $ 5000 is invested at a compound interest rate of 6. 3 % per annum. (a) Write down an expression for the value of the investment after n full years. (1) (b) What will be the value of the investment at the end of five years? (1) (c) The value of the investment will exceed $ 10 000 after n full years. i) (ii) Write down an inequality to represent this information. Calculate the minimum value of n. (4) (Total 6 marks) 3. (a) Consider the geometric sequence ? 3, 6, ? 12, 24, †¦. (i) (ii) Write down the common ratio. Find the 15th term. (3) Consider the sequence x ? 3, x +1, 2x + 8, †¦. IB Questionbank Maths SL 1 (b) When x = 5, the sequence is geometric. (i) (ii) Write down the first three terms. Find the co mmon ratio. (2) (c) Find the other value of x for which the sequence is geometric. (4) (d) For this value of x, find (i) (ii) the common ratio; the sum of the infinite sequence. (3) (Total 12 marks) . Clara organizes cans in triangular piles, where each row has one less can than the row below. For example, the pile of 15 cans shown has 5 cans in the bottom row and 4 cans in the row above it. (a) A pile has 20 cans in the bottom row. Show that the pile contains 210 cans. (4) (b) There are 3240 cans in a pile. How many cans are in the bottom row? (4) IB Questionbank Maths SL 2 (c) (i) There are S cans and they are organized in a triangular pile with n cans in the bottom row. Show that n2 + n ? 2S = 0. Clara has 2100 cans. Explain why she cannot organize them in a triangular pile. 6) (Total 14 marks) (ii) 5. Ashley and Billie are swimmers training for a competition. (a) Ashley trains for 12 hours in the first week. She decides to increase the amount of time she spends training by 2 hou rs each week. Find the total number of hours she spends training during the first 15 weeks. (3) (b) Billie also trains for 12 hours in the first week. She decides to train for 10% longer each week than the previous week. (i) (ii) Show that in the third week she trains for 14. 52 hours. Find the total number of hours she spends training during the first 15 weeks. (4) (c)In which week will the time Billie spends training first exceed 50 hours? (4) (Total 11 marks) IB Questionbank Maths SL 3 6. The diagram shows a square ABCD of side 4 cm. The midpoints P, Q, R, S of the sides are joined to form a second square. A Q B P R D (a) (i) (ii) Show that PQ = 2 2 cm. Find the area of PQRS. S C (3) The midpoints W, X, Y, Z of the sides of PQRS are now joined to form a third square as shown. A W Q X B P Y S R Z D C (b) (i) (ii) Write down the area of the third square, WXYZ. Show that the areas of ABCD, PQRS, and WXYZ form a geometric sequence. Find the common ratio of this sequence. 3) IB Questi onbank Maths SL 4 The process of forming smaller and smaller squares (by joining the midpoints) is continued indefinitely. (c) (i) (ii) Find the area of the 11th square. Calculate the sum of the areas of all the squares. (4) (Total 10 marks) 7. Let f(x) = log3 (a) x + log3 16 – log3 4, for x > 0. 2 Show that f(x) = log3 2x. (2) (b) Find the value of f(0. 5) and of f(4. 5). (3) The function f can also be written in the form f(x) = (c) (i) Write down the value of a and of b. ln ax . ln b (ii) Hence on graph paper, sketch the graph of f, for –5 ? x ? 5, –5 ? y ? , using a scale of 1 cm to 1 unit on each axis. (iii) Write down the equation of the asymptote. (6) (d) Write down the value of f–1(0). (1) IB Questionbank Maths SL 5 The point A lies on the graph of f. At A, x = 4. 5. (e) On your diagram, sketch the graph of f–1, noting clearly the image of point A. (4) (Total 16 marks) 8. Let f(x) = Aekx + 3. Part of the graph of f is shown below. The y-inte rcept is at (0, 13). (a) Show that A =10. (2) (b) Given that f(15) = 3. 49 (correct to 3 significant figures), find the value of k. (3) (c) (i) (ii) (iii) Using your value of k, find f? (x).Hence, explain why f is a decreasing function. Write down the equation of the horizontal asymptote of the graph f. (5) IB Questionbank Maths SL 6 Let g(x) = –x2 + 12x – 24. (d) Find the area enclosed by the graphs of f and g. (6) (Total 16 marks) 9. Consider the function f(x) = px3 + qx2 + rx. Part of the graph of f is shown below. The graph passes through the origin O and the points A(–2, –8), B(1, –2) and C(2, 0). (a) Find three linear equations in p, q and r. (4) (b) Hence find the value of p, of q and of r. (3) (Total 7 marks) IB Questionbank Maths SL 7 10. Let f (x) = 4 tan2 x – 4 sin x, ? a) ? ? ? x? . 3 3 On the grid below, sketch the graph of y = f (x). (3) (b) Solve the equation f (x) = 1. (3) (Total 6 marks) IB Questionbank Maths SL 8 11. A city is concerned about pollution, and decides to look at the number of people using taxis. At the end of the year 2000, there were 280 taxis in the city. After n years the number of taxis, T, in the city is given by T = 280 ? 1. 12n. (a) (i) (ii) Find the number of taxis in the city at the end of 2005. Find the year in which the number of taxis is double the number of taxis there were at the end of 2000. (6) (b)At the end of 2000 there were 25 600 people in the city who used taxis. After n years the number of people, P, in the city who used taxis is given by P= (i) (ii) 2 560000 . 10 ? 90e – 0. 1n Find the value of P at the end of 2005, giving your answer to the nearest whole number. After seven complete years, will the value of P be double its value at the end of 2000? Justify your answer. (6) (c) Let R be the ratio of the number of people using taxis in the city to the number of taxis. The city will reduce the number of taxis if R ? 70. (i) (ii) Find the value of R at the end of 2000.After how many complete years will the city first reduce the number of taxis? (5) (Total 17 marks) IB Questionbank Maths SL 9 12. The function f is defined by f(x) = 3 9 ? x2 , for –3 < x < 3. (a) On the grid below, sketch the graph of f. (2) (b) Write down the equation of each vertical asymptote. (2) (c) Write down the range of the function f. (2) (Total 6 marks) IB Questionbank Maths SL 10 13. Let f (x) = p ? 3x , where p, q? x ? q2 2 + . Part of the graph of f, including the asymptotes, is shown below. (a) The equations of the asymptotes are x =1, x = ? , y = 2. Write down the value of (i) (ii) p; q. (2) (b) Let R be the region bounded by the graph of f, the x-axis, and the y-axis. (i) (ii) Find the negative x-intercept of f. Hence find the volume obtained when R is revolved through 360? about the x-axis. (7) (c) (i) Show that f ? (x) = 3 x 2 ? 1 ?x ? 2 ?1 ? 2 ?. (8) (ii) Hence, show that there are no maximum or minimum points on the graph of f. IB Questionbank Mat hs SL 11 (d) Let g (x) = f ? (x). Let A be the area of the region enclosed by the graph of g and the x-axis, between x = 0 and x = a, where a ? . Given that A = 2, find the value of a. (7) (Total 24 marks) 14. Two weeks after its birth, an animal weighed 13 kg. At 10 weeks this animal weighed 53 kg. The increase in weight each week is constant. (a) Show that the relation between y, the weight in kg, and x, the time in weeks, can be written as y = 5x + 3 (2) (b) (c) (d) Write down the weight of the animal at birth. (1) Write down the weekly increase in weight of the animal. (1) Calculate how many weeks it will take for the animal to reach 98 kg. (2) (Total 6 marks) IB Questionbank Maths SL 12

Sample design for Blackberry

In sampling, an element is the object (or person) about which or from which the information is desired. In survey research, the element is usually the respondent. A population Is the total of all the elements that share some common set of characterlstlcs. Element: Objects that possess the information the researcher seeks and about which the researcher will make inferences. Population: The aggregate of all elements, sharing some common set of characteristics, that comprise the universe for the purpose of the marketing research roblem.The researcher can obtain Information about population parameters by taking either a census or a sample. Census: a complete enumaration of the elements of a population or study objects. Sample: A subgroup of the elements of the population selected for participation in the study. sample Large Time available Population size the characteristics Conditions Favoring the use of Factors census Budget Short Large Small small Long Small Variance in Large Cost of s ampling error High Cost of nonsampllng errors High Low Nature of measurement Nondestructive Attention to individual cases NoAdvantages of Sampling Sampling saves time and money Sampling saves labor. Destructive Yes A sample coverage permits a higher overall level of adequacy than a full enumeration. Complete census Is often unnecessary, wasteful. and the burden on the public. 1) Define the Population: Sampling design begins by specifying the target population, which should be defined in terms of elements, sampling units, extent and time frame. Population/Target population: This is any complete, or the theoretically specified aggregation of study elements. It is usually the ideal population or universe to which esearch results are to be generalized.Survey population: This is an operational definition of the target population; that is target population with explicit exclusions-for example the population accessible, excluding those outside the country. Element (similar to unit of analy sis): This is that unit about which information is collected and that provides the basis of analysis. In survey research, elements are people or certain types of people. Sampling unit: This is that element or set of elements considered for selection in some stage of sampling (same as the elements, in a simple single-stage sample).In a ulti-stage sample, the sampling unit could be blocks, households, and individuals within the households. Extent: This refers to geographical boundaries. Time frame: The time frame is the time period of interest. In our case; Population/ target population = Blackberry users Survey population = Blackberry users between the age of 18-24, which refers to university students regarding the demographical factors. Elements = Blackberry users who are university students Sampling Unit = Blackberry users in the Business Administration Faculty of Istanbul University. Extent = Business Administration Faculty of Istanbul UniversityTime Frame = 2 weeks between 4-15 N ovember Given the large size of the target population and limited time and money, it was clearly not TeaslDle to Intervlew tne entlre BlacKDerry users, tnat Is, to take a census. So a sample was taken, and a subgroup of the population was selected for participation in the research. Our sample/ subgroup can be seen above. 2) Determine the Sampling Frame: A sampling frame is a representation of the elements of the target population. To be specific, this is the actual list of sampling units from which the sample, or some stage of the sample, is selected.It is simply a list of the study population. Sampling frame of our case = List of the students in the Business Administration Faculty of Istanbul University. 3) Select a Sampling Technique: Selecting a sampling technique involves choosing nonprobability or probability sampling. Nonprobability sampling : relies on the personal Judgement of researcher, rather than chance in selecting sample elements. Convenience Sampling: as the name impl ies, involves obtaining a sample of elements based on the convenience of the researcher. The selection of sampling units is left primarily to the interviewer.Convenience sampling has the advantages of being both inexpensive and fast. Additionally, the sampling units tend to be accessible, easy to measure, and cooperative. Judgement Sampling: The researcher selects the sample based on Judgement. This is usually and extension of convenience sampling. For example, a researcher may decide to draw the entire sample from one â€Å"representative† city, even though the population includes all cities. When using this method, the researcher must be confident that the chosen sample is truly representative of the entire population.Quota Sampling: introduces two stages to the Judgemental sampling process. The first stage consists of developing control categories, or quotas, of population elements. Using Judgement to identify relevant categories such as age, sex, or race, the researcher e stimates the distribution of these characteristics in the target population. Once the quotas have been assigned, the second stage of the sampling process takes place. Elements are selected using a convenience of Judgement process. Considerable freedom exists in selecting the elements to be included in the sample.The only requirement is that the elements that are selected fit the control characteristics. Snowball sampling: is a special nonprobability method used when the desired sample characteristic is rare. It may be extremely difficult or cost prohibitive to locate respondents in these situations. Snowball sampling relies on referrals from initial subjects to generate additional subjects. While this technique can dramatically lower search costs, it comes at the expense of introducing bias because the technique itself reduces tne II population.Kellnooa tnat tne sample wlll represent a good ross section Trom tne Probability sampling: in this kind sampling elements are selected by ch ance, that is, randomly. The probability of selecting each potential sample from a population can be prespecified. Simple Random Sampling: is the purest form of probability sampling. Each member of the population has an equal and known chance of being selected. When there are very large populations, it is often difficult or impossible to identify every member of the population, so the pool of available subjects becomes biased. Systematic Random Sampling: is often used instead of random sampling.It is also alled an Nth name selection technique. After the required sample size has been calculated, every Nth record is selected from a list of population members. As long as the list does not contain any hidden order, this sampling method is as good as the random sampling method. Its only advantage over the random sampling technique is simplicity. Systematic sampling is frequently used to select a specified number of records from a computer file. Stratified Random Sampling: is commonly use d probability method that is superior to random sampling because it reduces sampling error.A stratum is a subset of the opulation that share at least one common characteristic. Examples of stratums might be males and females, or managers and non-managers. The researcher first identifies the relevant stratums and their actual representation in the population. Random sampling is then used to select a sufficient number of subjects from each stratum. â€Å"Sufficient† refers to a sample size large enough for us to be reasonably confident that the stratum represents the population. Stratified sampling is often used when one or more of the stratums in the population have a low incidence relative to the other stratums.Cluster Sampling: may be used when it is either impossible or impractical to compile an exhaustive list of the elements that make up the target population. Usually, however, the population elements are already grouped into subpopulations and lists of those subpopulatio ns already exist or can be created. For example, let's say the target population in a study was church members in the United States. There is no list of all church members in the country. The researcher could, however, create a list of churches in the United States, choose a sample of churches, and then obtain lists f members from those churches. ) Determine the Sample Size: The statistical approaches to determining sample size are based on confidence intervals. These approaches may involve the estimation of the mean or proportion. When estimating the mean, determination of sample size using a confidence interval approach requires a specification of precision level, confidence level, and population standard deviation. In the case of proportion, the precision level, confidence level, and an estimate of the population proportion must De speclTlea. I ne sample size aetermlnea statlstlcally represents ne Tlnal or net sample size that must be achieved.In order to achieve this final sampl e size, a much greater number of potential respondents have to be contacted to account for reduction in response due to incidence rates and completion rates. Non-response error arises when some of the potential respondents included in the sample did not respond. The primary causes of low response rates are refusals and not-at-homes. Refusal rates may be reduced by prior notification, motivating the respondents, incentives, proper questionnaire design and administration, and follow- up. The percentage of not-at-homes can be substantially reduced by callbacks.Adjustments for non-response can be made by subsampling non-respondents, replacement, substitution, subjective estimates, trend analysis, weighting, and imputation. The statistical estimation of sample size is even more complicated in international marketing research, as the population variance may differ from one country to the next. A preliminary estimation of population variance for the purpose of determining the sample size a lso has ethical ramifications. The Internet and computers can assist n determining the sample size and adjusting it to a count for expected incidence and completion rates.Sampling distribution: the distribution of the values of a sample statistic computed for each possible sample that could be drawn from the target population under a specified sampling plan. Statistical inference: the process of generalizing the sample results to the population results. Normal distribution: a basis for classical statistical inference that is bell shaped and symmetrical and appearance. Its measures of central tendency are all identical. Standard error: the standard deviation of the sampling distribution of the mean or proportion.Z values: the number of standard errors in point is away from the mean Incidence rate: the rate of occurrence of persons eligible to participate in a study expressed as a percentage Completion rate: the percentage of qualified respondents to complete the interview. It enables researchers to take into account anticipated refusals by people who qualify Substitution: a procedure that substitutes for nonrespondents other elements from the sampling frame that are expected to respond I rena analysis: a metnoa 0T a0Justlng Tor nonresponaents In wnlcn tne researcner tries to discern a trend between early and late respondents.This trend is projected to nonrespondents to estimate their characteristic of interest Weighting: statistical procedure that attempts to account for non-response by assigning differential weight to the data depending on the response rate Imputation: a method to adjust for non-response by assigning to characteristic of interest to the nonrespondents based on the similarity of the variables available for both nonrespondents and respondents.

Benefits of chocolate-revised

How can something so good be so bad? This was a question that I often asked myself while devouring the candy and chocolate I squirreled away in my â€Å"special drawer. † I grew up in a household that has always been health conscious. My mother was one of those exercise and natural food fiends who believed that popcorn was the only acceptable â€Å"junk food. † Every Halloween she would remind us that she was letting us go out to trick or treat for tradition's sake. She would then go into what I secretly called the â€Å"evil candy lecture†.(Think Willy Wonka's dad in Charlie and the Chocolate Factory. ) She would frighten us with stories of kids having their teeth fall out after eating candy. This lecture was repeated at Easter even as our grandparents handed us huge chocolate bunnies and chocolate eggs. As we grew older and wiser to the myth of the falling teeth, she changed tactics and warned us about zits and fat. We wouldn't want to look like a pimple that g rew a face now, would we? She was pretty much the same with the kids I went home with who, after raiding the refrigerator for chocolate would turn up empty handed.Mom would always chide us saying: â€Å"You guys already have so much energy that you can't even sit still. What would you want more sugar for? † To me, chocolate is that â€Å"secret sin† that a lot of people hide within the very cold depths of their refrigerators. People sneak bites of that luscious brown concoction, savoring its sweetness that varies from the dark and bittersweet to the hybrid milk chocolate like it was something so illegal. The many warnings against indulging in the often foil-wrapped sweet treat are unending.The dentist would warn against the extra acid needed to dissolve left over chocolate in the mouth that therefore result into cavities. Nutritionists and dietitians use the magic â€Å"C-word† or calories when preaching against the evils of chocolate consumption. The media incl uding television, the movies or advertising also add to the popular concerns about chocolate intake. Often portrayed, the scene has become familiar – a kid eating chocolate and candy normally is shown sporting bad teeth or is a fat slob with chocolate stains all over his hands and shirt.The svelte and gorgeous ladies on daytime shows referring to chocolate, cake and ice cream as â€Å"guilty† things. Chocolate's high levels of sugar, fat and calories have been blamed for a multitude of bad things from diabetes, acne, to rapidly and uncontrollably expanding waistlines. Yet it might surprise people to know that chocolate does have a good side to it. Minus the sugar and calories, it can almost qualify as a health food. â€Å"The botanical name for the cacao – or cocoa – bean is Theobroma, meaning Food Of The Gods. † (â€Å"Charlie's Chocolate Fact-Ory; SOME,† 2005, p. 24)Cocoa beans are the source of chocolate. While no chocolate formula is ali ke, it is an accepted fact that cocoa beans from which chocolate is derived from is rich in flavonoids or plant chemicals which have polyphenol which exhibits anti-oxidant properties (Isham, 2007. p. 27 ). While polyphenol is also present in many fruits, vegetables, tea and red wine, some people may say that it is easier to be â€Å"healthy† when you actually like the food you are eating. (â€Å"More Friendly News†¦Ã¢â‚¬  1993) Between broccoli and a Snickers bar†¦ is this really a choice?Recent studies have also shown that flavonoids protect the heart from the damaging effects of unstable oxygen compounds, which can damage blood vessels. A study conducted in Germany and published in the Journal of the American Medical Association suggests that the intake of dark chocolate could lower blood pressure. Similar studies have also shown that the flavonoids found in cocoa have anti-blood clotting properties and could decrease the level of low-density lipoproteins, other wise known as bad cholesterol. (Taubert, Roesen, et. al. 2007)The two-year study, which was conducted at a primary care clinic in Germany from 2005 to 2006, tested adults with mild untreated hypertension. Half of the test subjects where given polyphenol-rich dark chocolate bars while half where given white chocolate, which is mainly made up of cocoa butter. Results indicated no change from the blood pressure of the white chocolate eating group while an average drop of 5 points of systolic pressure and 2 points of diastolic pressure was monitored from the dark-chocolate group within two weeks. (Taubert, 2007)So while eating dark chocolate could be beneficial to our health, what about the supposed tooth cavities it brings? It has after all been widely believed that the acid the mouth needed to produce to â€Å"clean† the chocolate off teeth damages tooth enamel and causes decay. According to research done by the Forsyth Dental Center in Boston Massachusetts, â€Å"normal consu mption of milk chocolates, especially at meals† had no direct connection in causing cavities since chocolate by itself has the ability to â€Å"offset the acid-producing potential† of its sugar content.(â€Å"Myths and Facts†) What about the supposed correlation between chocolates and acne? Much to the delight of chocolate lovers, independent studies done at the University of Pennsylvania and the U. S. Naval Academy have categorically disproved this myth. There is also no truth that chocolate lovers take in too much caffeine. An ounce of milk chocolate only contains 6 mg. of caffeine, not much more than what is found in a cup of decaffeinated coffee. The only fat in plain chocolate comes from cocoa butter, which is produced when the roasted cocoa seeds are pressed.Comparing cocoa butter fat with other fats in food, researchers have discovered that despite its total saturated fat content, cocoa butter does not raise levels of bad cholesterol such as other kids of fat did. Such was the result of a study conducted by Dr. Margo Denke and Dr. Scott M. Grundy as published in the December 1991 issue of The American Journal of Clinical Nutrition. (â€Å"More ‘Friendly' News About Chocolate And Beef,† 1992). Rather than be harmful, cocoa butter is good given its high stearic acid content, which is cholesterol neutral.(Ross, 2001) Even chocolate milk is better than just plain milk as it has been proven to contain more zinc, potassium, niacin and riboflavin than plain whole milk. (Roesel & Overly) Experts say that to get the best possible antioxidant benefits, one should prefer dark chocolates and not those mixed with milk as it appears that the milk solids deter the absorption of antioxidants. (Taubert, 2007) There is also that persistent belief that some component or chemical part of chocolates make them addictive.Leah Porter, vice president of scientific affairs for the Chocolate Manufacturers Association in Vienna, believes that the s upposed addiction is merely craving caused by the taste and smell of chocolate. â€Å"Chocolate's appeal is due to aroma, flavor and creaminess, not any addictive properties,† says Ms. Porter, who holds a doctorate in plant sciences. â€Å"If it's addictive, then other foods are addictive. † (â€Å"Chocolate's Dark Little Secret;,† 2005, p. B01) Chocolate also contains phenylethylamine, a chemical that increases in our brains that gives us a feeling of well-being and euphoria that is similar to the feeling of being in love.(â€Å"‘Eating Chocolate Makes You,† 2006, p. 30) In addition to this, it also stimulates hormones that deaden â€Å"pain† areas making it an effective and non-medicated answer to headaches (Daly & Fredholm, 2004, p. 1) Given this, it is no wonder that chocolate is among the most common â€Å"comfort† foods that people crave for especially in times when they are down and emotionally distressed. Despite these findings , critics abound against the touted health benefits of chocolate. Many are skeptical about these so-called benefits and view pro-chocolate studies as highly biased since these were commissioned by the chocolate manufacturers themselves.Some researchers question the supposed benefits of flavonoids saying that sufficient tests in a controlled environment have not been done (Tanner, 2003). Add to this the fact that most tests done are through chocolate manufacturing industry funded research damages their findings' credibility. John W. Erdman, a professor of food science and human nutrition at the University of Illinois concurs with this problem but notes that it is a â€Å"necessary evil† since research would be very difficult to conduct if it relied entirely on independent funding (Schmidt, 2002).Erdman further adds that most of the time the Food and Drug Administration only conducts tests after preliminary research has been done. He adds that one positive way to look at things is that at least, it may not be such a bad thing that companies are investigating the nutritional value of their products. (Schmidt, 2002)ReferencesCharlie's Chocolate Fact-Ory; SOME TASTY FACTS ON OUR FAVOURITE SNACK 2ozs Can Kill a Dog Was Once a Medicine 400 Beans Make 1lb It Speeds Heartbeat. (2005, July 17). The People (London, England), p. 24. Chocolate's Dark Little Secret; What's Good and What's Not about Tasty Treat. (2005, March 22).The Washington Times, p. B01. Daly, J. W. , & Fredholm, B. B. (2004). 1 Mechanisms of Action of Caffeine on the Nervous System. In Coffee, Tea, Chocolate, and the Brain, Nehlig, A. (Ed. ) (pp. 1-11). Boca Raton, FL: Routledge. Retrieved October 9, 2007 from http://www. questia. com/read/108551912 ‘Eating Chocolate Makes You Feel Good'. (2006, December 19). South Wales Echo (Cardiff, Wales), p. 30. Isham, A. (2007) â€Å"Eat (More) Chocolate –Lose Weight (Anyway)† The Chocoholic's Survival Guide and Practical Handbook. Pando ra McShannon Press. â€Å"More ‘Friendly' News About Chocolate And Beef† (1992) Southwestern Medical Center for Human Nutrition. (Dallas, Texas).Retrieved from Southwestern Medical Center for Human Nutrition database: http://www8. utsouthwestern. edu/utsw/cda/dept27717/files/48295. html.â€Å"Myths and Facts. † Chocolate Chocolate Chocolate Company. Retrieved October 8, 2007 from Chocolate Chocolate Company website: http://www. chocolatechocolate. com/mythfact. htm.Nehlig, A. (Ed. ). (2004). Coffee, Tea, Chocolate, and the Brain. Boca Raton, FL: Routledge. Ross, J. (2001 March), â€Å"Cocoa and Chocolate as Functional Foods† Natural Health Products Technology Cluster. Retrieved from htttp://www. uoguelph. ca/nhptc/Jessica1. html.Roesel, K., Overly, B. â€Å"All About Chocolate† Kentucky State University Cooperative Extension Program Retrieved from http://ces. ca. uky. edu/bourbon/fcs/all_about_chocolate. htm.Schmidt, P. (2002) â€Å"Chocolate's Pot ential Health Benefits – and its Effect on Chronic Fatigue Syndrome Patients. † ImmuneSupport. com. Retrieved from ImmuneSupport databse: http://www. immunesupport. com/library/showarticle. cfm/ID/3464/ Tanner, L. ( 2003 August 27)†Studies Show Light, Dark Sides of Milk, Dark Chocolate. † USA Today. USA Today. com. Retrieved October 9, 2007 from http://www. usatoday. com/news/health/2003-08-27-dark-chocolate_x.htm.Taubert, D. (2007 July 3) Consumption Of Small Amounts Of Dark Chocolate Associated With Reduction In Blood Pressure. Journal of the American Medical Association (JAMA). Retrieved from JAMA database: http://pubs. ama-assn. org/media/2007j/0703. dtl#1 Taubert, D. Roesen, R. Lehman, C. Jung, N. Schomig, E. (2007) â€Å"Effects of Low Habitual Cocoa Intake on Blood Pressure and Bioactive Nitric Oxide: A Randomized Controlled Trial. † Journal of American Medical Association Vol. 298 No. 1. pp 49-60 Retrieved October 9, 2007 from JAMA database: h ttp://jama. ama-assn. org/cgi/content/abstract/298/1/49.

IT'S AN AD,AD,AD,AD WORLD Essay Example | Topics and Well Written Essays - 750 words

IT'S AN AD,AD,AD,AD WORLD - Essay Example One would ask 'why people switch to buying online rather than visiting stores and feeling the actual experience. Online Shopping is shopping you do online. There are sites that let you buy directly from manufacturers, online versions of regular retail stores, auctions, specialty sites, comparison sites, group buying sites and so on. With companies like e-bay and Amazon, life has become easier for the firms as these sites contain not just only catalogs but also information about the related products which the previous buyers had viewed or tagged before buying the particular product. This adds to the ease of making decision for the customer. Further such sites also allow giving technical support to both the firm and the customer. For example e-bay provides seller tools to help run a business more efficiently, such as 'Turbo Lister' and 'Selling Manager'. The world is changing rapidly and therefore it is an agile competition overall. Each organization requires a perfect strategic edge in order to maintain or improve its clientele. The Web is regarded as the database of databases and in current perspective it has eased the search criteria for every individual involved in buying or selling online. But the point raised is of quality, as so far, the quality sources are difficult to find unless you have the right to enter into the virtual libraries of this world. Since it is more feasible to buy online so one may wonder how easy it gets to buy online, you simply have to type in a word or a phrase which best describes what you are looking for. You can use the product name, manufacturer or type. After you enter your search words, you'll get a list of items matching your description. Here you can witness the resource description as it contains almost all information required for buying purposes. These catalogs allow you to have a feel of the actual equipment and also provide information about the complements (add-ons) you can apply to your product. Simply click on any link for get more specifics. Many businesses have online catalogs. First you need to log on to any desirable site and the next thing you would do is, simply search for the product and make a decision. Firms have been using different strategies in order to attain a higher market share. They, not only advertise using the mainstream Web applications but also acquire information of users from different sites that have member areas, however these sites only provide data of those members who are willing to be public. The firms use this data and attract customers by sending them e-mails which carry the producers' taglines and the links to the ordering sites. This is rather a direct marketing tool used by firms and it has great potential in delivering quality ads to the target customers but the problem is of privacy infringement and therefore only a small number of persons contacted respond to these e-mails. The main forms of ads present on the Web are in forums, blogs, main pages, search engines and reference sites. In these ads, only the main content is highlighted that is they become more appealing to everyone. These ads attract about 1 out of the 20 visitors who would go for the product and view its features. Producers expose there products on the global stratum thereby attracting different people form different cultures. These ads

See the attachment Coursework Example | Topics and Well Written Essays - 3000 words - 1

See the attachment - Coursework Example It is the objective of this essay to proffer a strategy assessment of DHL Company, as a global organization, with the specific aims of addressing the following concerns: (1) an identification of the organization’s companywide strategy; (2) a determination of the specific aspect of the strategy being focused on; (3) the competitive advantages of DHL; (4) the competitive strategies employed; and (5) an exploration of any identified issues on global management. The analysis of the organization would be used analytical tools such as SWOT and PESTLE analysis for a more comprehensive illustration of its competitive advantage on a global scale. The management report is designed to proffer an assessment of the global strategy of DHL to be â€Å"The Logistics Company for the World† (DHL: Corporate Portrait, 2010) where focus would be on logistics and mail. The specific strategies to support the attainment of the global strategy would focus on improving customer orientation, a concentration on the digital and physical solutions in the dialog marketing, providing a more secure electronic communications system, improving employee involvement and commitment, promoting communications through cross-divisional experience and enhancing leadership culture through improving the incentive scheme. Particularly, DHL envisioned an expansion through â€Å"its airfreight operations in Asia in a move linked to the inauguration of its expanded central Asia hub in Hong Kong and the launch of its north Asia hub in Shanghai† (Wallis, 2008, p. 38). By identifying and enumerating the organization’s internal resources and the factors that influence its external environment through both SWOT and PESTLE analyses, the report would clearly indicate the viability of the global strategy to sustain leadership in the logistics industry. DHL Company boasts of being â€Å"an express shipping multinational company operating in

Reaction paper combining two related internet stories Essay

Reaction paper combining two related internet stories - Essay Example Apparently, some truths just come out after mankind has suffered from so much pain. While the crimes of the Holocaust did create emotional scars on the survivors and taught the world an important lesson about racism, it is also important to investigate what triggered such horrible event. The Jewish Declaration of War on Germany in 1933 is a crucial event in history because we all know that wars don’t just happen overnight. Before war happens, certain circumstances happen on the background that creates much tension. First, the move of Jews on the United States that called for a boycott of German goods was politically motivated, a propaganda to make Jews return to their land by creating fear. Second, even the Jewish Central Association located in Germany disproved the propaganda that they were maltreated by the Germans. Lastly, Germany was financially weak at the time due to a hyperinflation; hence, war would be the last thing they would eventually call for. Sometimes, a nation takes actions with grave consequences when they are pushed to the wall. Indeed, there was not much choice given to the Germans whose acts of defense escalated into a full-blown genocide. However, who can really attest to the truth when both sides have their own interests? The other reading that really struck me was Benjamin Freedman’s speech about the role of Jews in WWI and WWII.

Evaluate the options at the security manager disposal to respond to Essay

Evaluate the options at the security manager disposal to respond to organizational lost - Essay Example The capability to access and circulate data quickly and readily sounds marvellous from a productivity viewpoint; however, this is terrifying from a security perspective. Numerous studies have demonstrated that employees can equally do damage. This essay will mainly focus on the threats, dangers and risks that organizations are exposed to in the arena of Information Technology, approaches that managers can adopt to reduce them. The paper explores the implication of data theft for an organization within the financial sector with a bias towards insider threats. The key danger facing organizations emanates mainly from information technology; other hazards may include negligent workers, unsatisfied employees, data theft, documents and improper disposal of data (Blackwell 2009, p.8). In response to security threats to organization’s data, organizations have implemented diverse tools to mitigate and contain those threats through approaches such as passwords, encryption, firewalls, access-control lists, network traffic monitoring, system audits, and patch management. However, despite this arsenal, organizations cannot entirely impede the flow of proprietary data, confidential information, and trade secrets. An organization can frequently detect or control when an outsider (or a non-employee within the organization) attempts to access organizational data, either physically or electronically, and as such, the organization can be able to lessen the threat posed by an outsider stealing organization property. Nevertheless, the â€Å"thief† who can be considered harder to discover and who can render the most damage is the insider or employees who have legitimate access. Insiders embody authorized users with genuine access to corporate networks, data, and applications. Insiders include, but are not limited to, board members, employees, executives, business managers, IT consultants, contractors, and outsourcers. Specialists who

Passage Analysis Essay Example | Topics and Well Written Essays - 750 words - 1

Passage Analysis - Essay Example In addition, the author uses sound as a major symbolism in the whole narrative in which case he categorically mentions the distraction that the intermittent but rather scary voices cause to Montesore. Nonetheless, the author reveals the wickedness of Montesore as the narrative progresses until one becomes acquainted with the character traits of Montesore in the end (Poe Web). While it appears from the onset, that Montesore is an industrious and detailed person, his villainous character is later revealed, as it later emerges plainly that he practises undesirable activities including lack of remorsefulness and mockery to victims. In essence, Montesore reveals a great deal of his evil character by mocking Fortunato through the echoing of her voice in order to scare her. Indeed, the main character, who is Montesore, keeps on echoing supposedly Fortunato’s voice with an ill intention. For instance, when he repeats after her scary laughs and words "He! he! he! -- he! he! he!† he is sure that he will confuse the supposed recipient of the sound. Furthermore, he says, â€Å"Let us be gone,† echoing after Fortunato’s voice (Poe Web). This is a clear sign of revenge in the sense that instead of Montesore showing remorse towards fortunate, he has the strong conviction that he is vindicated to offer vengeance against Forunato. Perhaps one important aspect worth noting is that the whole passage is dominated by several episodes of Montesore counting the tiers as he continues laying them. This may have had an impact in raising the tension in the sense that Fortunato was inside these rising walls as she continued to produce noise (Poe Web). In essence, one has no idea about the whereabouts of Fortunato until Montesore reaches the eleventh tier. Owing to the fact Fortunato was also supposedly building the other side of the wall, one sees a clear sign of neglect and ignorance on the side of Montesore. This is particularly so in the sense that he does not reach out to tell

The Importance of Integrity and Professionalism in Nursing Essay

The Importance of Integrity and Professionalism in Nursing - Essay Example From this paper it is clear that  the idea of dignity is also present in the nursing code of ethics given by the ANA which demands a respect for human dignity that can only come through being professional when a nurse approaches his/her profession. This concept of an inherent dignity of a human being who deserves to be treated with integrity is certainly not a new one since the time of ancient philosophers, it was accepted that human beings are endowed with special qualities that have set them apart and make them different from other living things.This discussion highlights that  thus human beings and the individuals under the care of the nurse have to be treated in a professional manner and when it comes to recent development in nursing, one of the key elements of professionalism and integrity appears to be confidentiality. This is because the assurance of confidentiality promotes and strengthens the integrity of the relationship between nurses and patients and this in turn prom otes patient care and recovery. The principle of respect concerning the autonomy of the patient is an acknowledgement of the right of the patient to have control over his/her information. This includes the right to decide who has access to his or her personal information and it is the responsibility of caregivers to make sure that this right is not violated.  Professionalism and integrity also teach nurses the idea of their duty and the ethical guidelines given by the ANA show us that the first duty of the nurse is towards the patient.  

Kandinskys Works Essay Example | Topics and Well Written Essays - 1750 words

Kandinskys Works - Essay Example The paper "Kandinsky’s Works" analyzes the works of the famous artist, Wassily Kandinsky. Kandinsky’s works, how they influenced theatre forms in the 20th century and how they commented on wider issues of society, arts culture & politics. Then, Kandinsky begun his career in Munich, 1896, publishing firstly a pamphlet, which summarized the idea of new art.1 During that pamphlet he claimed that art should not be simply the reproduction of nature, and this consideration related to the works of Herman Orbist, which was being inspired by the work of Claud Monet. W1 Accordingly, similarity could be discovered in the early works of Kandinsky and Monet, so regarding the aforementioned similarity the Old town II, 1902, by Kandinsky, was included into the text of essay. Evidently, Kandinsky is more widely known for his works in Expressionism & Abstract movements; however, Kandinsky’s published works did not go straight oils to abstract, and he first failed to be accepted i nto Franz von Stuck’s painting class, after which he was accepted alongside Paul Klee and Hans Purrman.1 Additionally, during this time in Munich Kandinsky came into contact with a multitude of artists, from studio assents to sculptors, and in this thorough study of art Kandinsky became disillusioned with how this scene was supplied and filled with academic scholars of art; subsequently, he considered them as narrow minded and politically coloured artists. On the contrary, it is in his later exhibitions which were named â€Å"Phalanx†.

Compassion Fatigue Related to Oncology Nursing Research Paper

Compassion Fatigue Related to Oncology Nursing - Research Paper Example The state of the patients affects the nurses directly by making them have mood swings. This happens due to the fact that the nurses tend to empathize humanly with the patients and lose focus on mainstreaming and creating a barrier not to affect their emotions. This condition that arises due to care given to the patients is referred to as compassion fatigue. There are other conditions that arises due to provision of care like burnout, these can be successfully be distinguished from compassion fatigue. The entire nursing profession is faced with rapid exponential increase in case of compassion fatigue due to increased number of population that demands health care and the limited number of the nurses to provide the care. This paper analyzes compassion fatigue and other related concepts. Oncology is the study of the causes, development and the occurrence of cancers coupled with treatments and mitigation of the cancerous cells. Cancer is one of the most devastating medical conditions in the contemporary world and the prevalence and incidence of cancer has been on the rife for the last couple of years (Bissett 56). In 1995, another person Figley proposed another definition of what compassion fatigue implies, he advanced that the definition of compassion fatigue is ‘the cost of caring’ (FIgley 154). ... Benign cancers are those which are restricted to one part of the body and do not spread to other types of the body. These types of cancers are easy to treat and can be mitigated easily. On the other hand, the malignant cancers are the most lethal and have the tendency of spreading to other parts of the body. This is the lethal types of cancer which poses the greatest danger to the human life (Henke, Barrie, and Thomas 111). The aim of this paper then is to relate the fate of the nurses who are care providers of these patients and are at the risk of developing emotional breakdown which may impact negatively on their lives, otherwise known as compassion fatigue. The sense of compassion fatigue is then dissected in relation to the position of the nurses in light of their duties. Definition of compassionate fatigue The term compassionate fatigue first came into the public limelight in 1992 when Joinson in a nursing article that he published. In the article Joinson described compassion fa tigue as the condition in which nurses experience a change in their feeling and instead developed a sense of helplessness and emotional changes as a result of witnessing their patient going through a series of devastating conditions of illness and trauma (Bissett 194). In 1995, another person Figley proposed another definition of what compassion fatigue implies, he advanced that the definition of compassion fatigue is ‘the cost of caring’ (FIgley 154). It is therefore imperative that the concept of compassionate fatigue be conceived well in its context by the nurses so that they may not lose focus on their roles as professional nurses at a time that patients are in dire need of their services.

The Influence of Technology on Society and the Economy Essay Example for Free

The Influence of Technology on Society and the Economy Essay The nature of technology possessed by a society happens to be the defining characteristic of the self same society.   Thus, the Stone Age, the Iron Age, the Bronze Age, the Industrial Age, and the Information Age are very appropriate terms used to define the nature of human society in different times (â€Å"Technology,† 2007).    Man’s living standards are to known to have been improving with new technologies cropping up as a result of his own efforts.   Thus, new technologies are also known to have a positive effect on the economy.    At the same time, however, it is a fact that those who do not use the new technologies also do not experience the greatest socioeconomic benefits of the new technologies.   This is the reason why man in the Information Age is presently observing the widening gap between the haves and the have-nots (Friedman, 2000).   Ã‚  Ã‚  Ã‚   The Iron Age saw man using tools that were superior to those of the Stone Age.   Therefore, both the Iron Age and the Bronze Age increased man’s standard of living.   The tools that were made in the Iron Age and the Bronze Age led to an increase in efficiency as well as productivity.   By knowing how to make different objects with iron and bronze, man was also able to increase trade with his neighbors.   The introduction of new goods and services by way of trade automatically translated into higher standards of living than before.   Ã‚  Ã‚  Ã‚   Thus, new technologies must always translate into higher standards of living.   The sixteenth century saw new inventions that revolutionized manufacturing and other features of living.   The wheel-lock musket, the helicopter, the spinning wheel, the pocket watch, the diving bell, the seed drill, the camera obscura, the knitting machine, the compound microscope, the Gregorian Calendar, and the enameling of pottery were all brought into the world in the same century (â€Å"Timeline†).   All of these new technologies were not only used in trade, but also became a part of people’s daily lives.   As a matter of fact, at this point in time we cannot even imagine a world without these objects to help us out with our everyday routines.   Hence, society becomes dependent on technology that it has used successfully in the past.   Ã‚  Ã‚  Ã‚   The late eighteenth and the nineteenth century saw the beginning of the Industrial Revolution – a highly exciting time for man.   During the Industrial Revolution, man learned how to manufacture goods and services faster than before, and at lower costs of production.   The introduction of manufacturing machinery was undoubtedly a gigantic leap in the world of production. More importantly, the enhancement in efficiency and productivity experienced during that time grew the economy by leaps and bounds.   All the same, the industrialized nations at the time were separated from the non-industrialized nations that lacked the expertise for developing machinery.   The industrialized nations had to export the machinery to the non-industrialized nations.   However, they could only sell machinery to the non-industrialized nations when the latter found themselves in a position to pay for them.   Ã‚  Ã‚  Ã‚   Technologies developed in the last century have similarly influenced society.   The following passage explains some of the influences of the latest technologies on society:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Technology-driven changes have been particularly evident in the past century.   Ã‚  Ã‚   Automobiles have created a more mobile, spread-out society; aircraft and improved   Ã‚  Ã‚   communications have led to a smaller world and, eventually, globalization; contraception   Ã‚  Ã‚   has revolutionized sexual mores; and improved sanitation, agriculture, and medicine have   Ã‚  Ã‚   extended life expectancy.   A technologically literate person recognizes the rate of technology   Ã‚  Ã‚   in these changes and accepts the reality that the future will be different from the present   Ã‚  Ã‚   largely because of technologies now coming into existence, from Internet-based activities to   Ã‚  Ã‚   genetic engineering and cloning (â€Å"Technology†). Following the Industrial Revolution, the Internet Revolution was the next most exciting technological change experienced by society.   Turning the world into a ‘global village’ where people around the world could communicate with each other at low costs and at any time, the Internet also revolutionized the way business is conducted.   Today, consumers from around the world may purchase goods sold online from almost any nation. This, of course, is in stark contrast to the shopping experiences on people’s travels when people could only be excited about foreign goods whilst traveling in foreign lands.   Businesses from around the world have grown tremendously because of the Internet.   The ex-chairman of the Federal Reserve, Alan Greenspan explained some of the benefits of the Internet and other new technologies back in the year 2000:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The relationship between businesses and consumers already is being changed by the   Ã‚  Ã‚   expanding opportunities for e-commerce.   The forces unleashed by the Internet are almost   Ã‚  Ã‚   surely to be even more potent within and among businesses, where uncertainties are being   Ã‚  Ã‚   reduced by improving the quantity, the reliability, and the timeliness of information.   This is   Ã‚  Ã‚   the case in many recent initiatives, especially among our more seasoned companies, to   Ã‚  Ã‚   consolidate and rationalize their supply chains using the Internet. Not all technologies, information or otherwise, however, increase productivity—that is,   Ã‚  Ã‚   output per hour—by reducing the inputs necessary to produce existing products.   Some new   Ã‚  Ã‚   technologies bring about new goods and services with above average value added per   Ã‚  Ã‚   workhour.   The dramatic advances in biotechnology, for example, are significantly increasing   Ã‚  Ã‚   a broad range of productivity-expanding efforts in areas from agriculture to medicine.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Indeed, in our dynamic labor markets, the resources made redundant by better   Ã‚  Ã‚   information†¦are being drawn to the newer activities and newer products, many never before   Ã‚  Ã‚   contemplated or available.   The personal computer, with ever-widening applications in homes   Ã‚  Ã‚   and businesses, is one.   So are the fax and the cell phone.   The newer biotech innovations are   Ã‚  Ã‚   most especially of this type, particularly the remarkable breadth of medical and   Ã‚  Ã‚   pharmacological product development (â€Å"Remarks,† 2000). New technologies are enhancing man’s ability to create products and services of value.   In the boundless ocean of the digital culture, everything should appear as a blessing.   But, there are problems that the economy must face alongside the blessings.   In the music industry, for instance, the digital age has been seen as a mixed blessing.   Because of piracy or MP3’s, whichever name we give to the mixed blessing of the digital economy as it concerns the music industry, the digital economy is presently not in a state to flourish as much as possible even if the steadily rising numerical figures related to the growth of electronic commerce tell us another tale (Muhammad, 1999).   Ã‚  Ã‚  Ã‚   As mentioned previously, another problem facing the global economy in our times is the widening gap between the haves and the have-nots, similar to the one experienced during the Industrial Revolution.   According to Friedman, those who are able to use the chip technology most productively today are naturally the winners in the global economy.   As compared to these successful nations and businesses are those suffering from the symptoms of Microchip Immune Deficiency Syndrome, which include economic slackness, along with a deficiency to increase the use of knowledge (Friedman). This is the reason why the World Trade Organization acts as a protestor of globalization – which is driven by the World Wide Web – on behalf of the poor nations whenever these nations are threatened by it (Lipsey, 2006).   Also according to Friedman, the wealth of the prosperous Bill Gates was at one point equal to the total net worth of at least a hundred million poorest of Americans. Another fact to explain the widening gap between the haves and the have-nots during the globalized Internet Age is that in the United States, the incomes of one-fifth of the poorest working families dropped between 1979 and 1995 by at least 21%, for the simple reason that they did not know how to adopt the new technology.   What is more, the incomes of one-fifth of the richest Americans increased by almost 30% during the same time period (Friedman).   Ã‚  Ã‚  Ã‚   Still, new technologies are known to be responsible for growing the economy by increasing organizational effectiveness, that is, in the organizations that can afford the new technologies.   Organizational effectiveness is for the organization to be doing everything that it knows how to do, and to be doing it well.   The organization knows how to manage its employees, and to manufacture the products or provide the services that it originally set out to manufacture or provide. However, in order to be effective in its operations, the organization should be managing its employees well, and manufacturing good quality products or providing high quality services to its customers.   In the organizational environment of today, the organization that is effective in its operations must be effectively using information technology.   This is, in fact, one of the requirements of organizational effectiveness in our times (Helms).   Ã‚  Ã‚  Ã‚   The computer software designed for the organization in our time helps to organize plans, letters, legal documents, articles, and countless other files as well as indispensable documents.   In other words, software can help to modernize as well as simplify the whole process of working with computer documents (â€Å"New Software,† 2006).   This helps the organization to do its job well, seeing that computer software is designed to perform routine tasks that humans might perform only with mistakes because they dislike and get easily wearied performing monotonous tasks.   Additionally, time is money in the business world.    By using computer software to handle routine tasks with speed, the rich organization is using its human resources at jobs that only skilled human beings would be able to handle.   Thus, everything at the organization runs well.   The computer software does its own job excellently, while the skilled human beings, without wasting time on routine tasks that computers can handle, perform jobs that computers cannot do.   Hence, computer software adds to the skills and specializations at the workplace, which in turn help to increase production, thereby benefiting the economy.   Ã‚  Ã‚  Ã‚   At the same time, however, it should be remembered that everybody in society does not benefit when the economy grows thanks to new technology.   Rather, the rich get richer and the poor become poorer.   This is the reason why the Internet Age has failed to raise the standards of living of the poorest people in the globe. References Friedman, T. L. (2000). The Lexus and the Olive Tree: Understanding Globalization. New York: Anchor Books. Helms, M. M. Defining Organizational Effectiveness. Retrieved 28 October 2007, from http://www.daltonstate.edu/faculty/mhelms/citizen/2001_10_28.html. Lipsey, R. G. (2006, April 4). Don’t Give Up On WTO: Fix It. YaleGlobal. Muhammad, T. K. (1999, March). Leaders Of The Digital Economy. Black Enterprise, Vol. 29. New software is first of its kind; Solves file organization problems encountered by all computer users. (2006, September 14). M2 Presswire. Remarks by Chairman Alan Greenspan. (2000, January 13). The Federal Reserve Board. Retrieved 28 October 2007, from http://www.federalreserve.gov/boarddocs/speeches/2000/200001132.htm. Technology Shaped By and Shaping Society. (2007). The National Academies. Retrieved 28 October 2007, from http://www.nae.edu/nae/techlithome.nsf/weblinks/KGRG-55SQTT?OpenDocument. Timeline 16th Century. Magic Dragon Multimedia. Retrieved 28 October 2007, from http://www.magicdragon.com/UltimateSF/timeline16.html.

English Language Essays Learning Styles

English Language Essays Learning Styles Free Essays English Language Essays An examination of learning styles and typologies in a language classroom. plan, teach / act, observe and reflect Sue Davidoff and Owen van den Berg, 1990 The Observation Myobservation was undertaken at the British Council in Kuwait/Gulf Region. The observation class was of mixed nationality ArabicLanguage speakers at Intermediate level. There were twenty students in total,80% males to 20% females. The class comprises of 30% students, 60% working orprofessional people 10% homemakers others. The age range isbetween 20 to 55 years. The class is halfway through a 6 months languagecourse. I observed and was involved in a 90 minute lesson focusing onvocabulary, reading and speaking. At the end the teacher answered my preparedquestionnaire. The followingessay consists of a brief theoretical, analytical and practical examination of learningstyles and typologies in a language classroom and how best to plan for them. Itincludes an analysis of specific elements from the observed lesson put in thecontext of theory and intended future practise. To support thelesson, the teacher used the white board, an overhead projector with onetransparency and three handouts. Whole class work focused on provision ofvocabulary and contextualisation of the material. The material was real andrelevant to contemporary interests and cultures. The teacher used discussionstarters to motivate and encourage student interest and involvement (asAllwright and Bailey advise, 1991) Responses were elicited from the class andsupported through teacher modelling of pronunciation and writing on the whiteboard. Individual work was limited. The teacher had established small groups(three to four students) aimed at balancing ethnic background and gender. Research shows theimportance of understanding and catering for different learning styles andcognitive strategies. When a learning style is not catered for, the studentcan easily become bored and inattentive, do poorly on tests, getdiscouraged about the course, and may conclude that they are not good at thesubjects (Zhenhui, 2001). Various parameters have been constructed fordefining students preferred way of learning, such as Knowles (1982) concrete,analytical, communicative and authority-orientated learning styles (cited inRichards, 1994). Another defines the groups as auditory, visual andkinaesthetic learning styles (Krause et al, 2003, pp154-155) whilstfigure 1 gives a representation of student and teacher inter-reactionsdependent on learning styles. Some researchers such as Richards (1994, pp.59-77)consider an individuals culture as vital to understanding learning styles. Ladson-Billings(1995) advocates a method of Culturally Responsive Teaching which integratescultural points of reference through out the learning process. Others disagree(Kubes, 1998, cited in Krause) and cite more universal forms of learning. This class wasboth interested and engaged in its learning. However, during the interview,the teacher expressed a wish that there was more time for individual tailoring.The teacher acknowledged that this would better cater for the range oflearning styles. More concrete resources (actual materials eg fruit, etc) andincreased use of visual aids (magazines, more transparencies, laminatedpictures) may also help to convey understanding and increase retention. Two tests wereused during the class one was a linking exercise and one a reading exercise.The teacher finished the lesson with each student expressing an opinion on anarticle using the lessons language. Whilst these were not formal tests, theyinvolved assessment strategies. As Nunan points out (1990, p62) assessmentcontributes part of the information for student evaluation. As this infers, thetools for student assessment, be they observational, formative or summative,need to balance with an understanding of the bigger picture. For example, thegoal may be to allow students to understand, practise and develop their own languageand learning strategies (see Hismanoglus exploration of Language LearningStrategies, 2000) be they direct or indirect strategies (Oxford, 1990, p9).Most students require clear and precise scaffolding (Vygotsky, in Krause, 2003,pp60-65) to develop their metacognitive practises for making meaning. Assessmentcan act as a benchmark to the success of the learning pr ocess and show theteacher areas that need to be covered again or in a different way. There is no spacehere to do full justice to the impact of the learning environment upon studentsyet it needs inclusion for a balanced understanding of students learningstyles. Suffice it to say that, as Nunan and Lamb say (1996), the teacherneeds to aim for a safe, positive and progressive environment that encouragesstudent participation, thinking and risk-taking. Much as assessment is an endresult of reflection upon what one wants to define, the learning environmentshould be based upon a thorough understanding of theoretical aspects. Forexample, traditional teaching methods tended towards a unitary approach tointelligence. Contemporary theories, such as Gardners work on multipleintelligences (cited in Krause et al, 2003) allow for the inclusion ofvariable factors that define a students strengths and weaknesses. Many agreewith Wilsons (1998) assertion that Gardners MI theory helps teachers createmorepersonalized and diversified instructional experiences and develops empoweredlearners (http://www.newhorizons.org/strategies/mi/wilson1.htm) This holisticapproach agrees with an understanding of other influences upon learning, Maslowshierarchy of needs for example (see Figure 2), or Bronfenbrenners (1979)ecological systems theory. These ecological factors encourage moreintegrated forms of assessment and are particularly useful in understandingvarious forms of washback (see Cushing Weigle, 2002) that may result. Othermore structured tests such as the Myers-Briggs Type Indications Survey, (Myers McCaulley, 1985) may also have their place. The teacher usedgender and ethnic background to balance the groups. The groups worked welltogether in a pro-social manner. However, Woods encourages consciousexamination of an educators own attitudes, especially when the may cause subconsciousactions and opinions to form (Woods, 1996). Should the two parameters ofgender and ethnicity become constraints, then they are not valid means of groupconstruction. Sometimes is appeared that not all group members contribute intheir cooperative learning. However, research has shown that even those who donot appear to be so communicative do benefit to a degree from the listening andprocessing that this format provides. It may be that they are better atworking individually and as such should have the opportunity to do so. The teacher usedelements of the 3 Ps approach presentation, practise, production. However,as the lesson transcript shows, the language was expanded in what became moreof a Harmer-style engage study activate method. I would like tolist the implications for my own teaching under the following points: Use a wide range of teaching strategies and styles to ensure comprehension eg support spoken material with writing on the white board, leave the transparency up on the overhead projector, bring in concrete materials, provide visual clues, model your required responses, set short, realistic goals and review and recycle often. (Antonaros, 2005 ), role play, use song. Use methods according to the area you wish to cover, the materials you have prepared and present concisely and precisely. If the area is suited best to direct instruction then use it, if student-centred instruction or co-operative groups then vary accordingly. Motivation and interest are paramount, but sound understanding is the goal. Prepare your materials so that they are interesting, real, relevant, encourage thinking whilst supporting language development. Take an action research approach to (for example Wrights, 1987, 2005) to develop a thorough understanding of my students learning and cognitive styles and my own attitudes. Use active listening to understand, modelling to improve and discussion to encourage communication Use teacher modelling strategies to develop the students autonomous language learning skills as exemplified by Lowes and Target (1998) in Helping Students to Learn. Providing a positive learning environment where mistakes are not derided Assign homework that re-caps and therefore re-enforces the issues covered in the lesson. Ensure equity in communication make sure everyone has a chance to speak. Everyteacher who has taught a group of grown-ups knows that some individuals may bereluctant to speak, especially when they realize or assume that other studentsare more fluent. (Turula,2002) References Allwright, D. Bailey, K. (1991). Focus on the LanguageClassroom. Cambridge, UK: Cambridge University Press. Antonaros, S. (no date) Looking Inside and Out for the Answer toMotivating Our Learners http://www.tesolgreece.com/nl/75/7505.html)Accessed 7th February 2006 Davidoff, S., Van Den Berg, O. (1990) Changing YourTeaching. The challenge of the classroom. Pietermaritzburg: CentaurPublications Gardner, H. (1983) Frames of Mind. New York: Basic Books, Harmer, J (1998) How to Teach English. Harlow, UK: Longman Hismanoglu, M. (2000) Language Learning Strategies in ForeignLanguage Learning and Teaching, The Internet TESL Journal, Vol. VI, No.8, August 2000 Knowles, L (1982) Teaching and Reading. London, UK: NationalCouncil on Industrial Language Training. Krause, K., Bochner, S., Duchesne, S. (2003) EducationalPsychology for learning and teaching. Southbank, Victoria: Thomson. Kubes, M (1998) Adaptors and innovators in Slovakia: Cognitive styleand social culture. European Journal of Personality, 12(3), pp.187-198 Ladson-Billings, G. (1995). But thats just good teaching! The casefor culturally relevant pedagogy. Theory into Practice, 34(3), 159-165. Lowes, R. Target, F. (1998). Helping Students to Learn.London: Richmond. Malamah-Thomas, A. (987). Classroom Interaction. Oxford, UK:Oxford University Press. Nunan, D., Lamb, C. (1996). TheSelf-Directed Teacher. Cambridge, UK : Cambridge University Press. Oxford, R. (1990). Language Learning Strategies: What EveryTeacher Should Know. New York, USA: Newbury House Publishers. Richards, J.C., Lockhart, C.L. (1994). Reflective Teachingin Second Language Classrooms. Cambridge, UK: Cambridge University Press. Richards, J.C. Nunan, D. (eds.). Second Language TeacherEducation. Cambridge, UK: Cambridge University Press. Turula, A (2002) Language Anxiety and Classroom Dynamics: A Study ofAdult Learners. Forum English Teaching Online, US Dept of State, Vol.40 (2). http://exchanges.state.gov/forum/vols/vol40/no2/p28.htm#top Wilson, L (1998). Whats the big attraction? Why teachers aredrawn to using Multiple Intelligence Theory in their classrooms? http://www.newhorizons.org/strategies/mi/wilson1.htmAccessed 7 February 2006 Woods, D. (1996) Teacher Cognition inLanguage Education. Cambridge, UK: Cambridge University Press Wright, T. (1987). Classroom Management inLanguage Education. Hampshire, UK: Palgrave Macmillan Wright, T. (1987). Roles of Teachers andLearners. Oxford, UK: Oxford University Press. Zhenhui, R. (2001) Matching Teaching Styles with Learning Stylesin East Asian Contexts, The Internet TESL Journal, Vol. VII, No. 7,July 2001 Matching teaching styles: http://iteslj.org/Techniques/Zhenhui-TeachingStyles.htmlaccessed 3 February 2006. Language Learning Strategies: http://iteslj.org/Articles/Hismanoglu-Strategies.htmlaccessed 3 February 2006 Maslows Heirarchy of Needs, Huitt, 2004, http://chiron.valdosta.edu/whuitt/col/regsys/maslow.html.Accessed 7 February 2006 Language Teaching http://www.ittmfl.org.uk/modules/effective/6a/paper6a4.pdfaccessed 5 February 2006

Development of Accounting Systems in China

Development of Accounting Systems in China Abstract This report put the accounting development in China into perspective. Describe the history and changes in the accounting environment of China during the recent economic reforms by using the Greys (1988) accounting value to analyzing the culture impact on accounting systems development in China, and then, illustrate the institutional and environmental factors which driven Chinas accounting system made changes, the reasons of those changes and then describes the major problem in Chinas accounting development as well as to point out whether would be changes in the future. Introduction This report is aim to describe the development of accounting system in China, including the history of Chinas accounting except Hong Kong, the one country, two systems policy allowed Hong Kong remain its market-led capitalist system. Then, it would describe the traditional use of accounting and the factors that influenced Chinas accounting development as well as what the changes it has made what the major problems that China has face in developing the accounting system. Then, it would discuss whether China would have further changes of accounting system in the future in my opinion. There has a conclusion in the end. Country profile China had more than 1.34 billion population at the end of 2010. National Bureau of Statistics (NBS) announced Chinas GDP reaching 39.79 trillion yuan (approximately 6.04 trillion US dollars) over the course of 2010. (Du Xiaodan, 2011 Paul Pennay, 2011) Brief history of  accounting in China According to Zhang Guohua (2005), Chinas economy has undergone three periods of change since 1949: 1949- 1978: a socialist, centrally controlled, planned economy. 1979- 1992: socialist commodity economy. 1992- present: socialist market economy. Chinas accounting system has changed with the economy, almost like the period of the Chinas economy. Development of accounting systems can generally be divided into the four stages: (more detailed information of Chinas accounting history can be found in Appendix 1.) 1949-1978 was the first stage which the uniform accounting system and the 1978-1992, Chinas accounting system has during the transition and the construction. Then, from 1992 to 1997, the construction of a new accounting system has issued. The fourth period is from 1997 to present. The ASC was set up in October 1998 by the Ministry of Finance to oversee the development of a complete set of Chinese GAAP. In order to join in the WTO, Chinas accounting standards made some change to closer to IFRS/IASs. The new Chinese Accounting Standards were adopted by all listed companies from 1 January 2007. Chinese Accounting Standards will continue to be updated in line with IFRS developments. (Gray et al, 1995 Wang Baozhong et al, 2009 Zhang Guohua, 2005 The Institute of Chartered Accountants of Scotland, 2010) Traditional use in China The basic function of financial accounting is to accounting and monitoring. With the founding of the PRC in 1949, all resources of production in the country came under State ownership. Accounting was primarily used for establishing information and reporting system for the implementation of national economic policies and resource allocation in the planned economy. (InterChina, 2009) The objectives of financial reporting system have been stated to serves one user primarily, the government, and then it is stated very broadly to strengthen accounting work of share enterprise, to protect the legitimate interest of investors and creditorsà ¢Ã¢â€š ¬Ã‚ ¦ (Ministry of Finance, 1992).The change in industry and ownership specific accounting system is due to the need of macroeconomic planning require a uniform system. (Tang, Qingliang, 2000) During the developing of accounting system, there are a number of users makes use of accounting in different purpose. Such as Shareholders use accounts to examine the health of business, and the dividends that they can expect to make. The bank may use the account to see how much loan they would provide for the company, and government would see the how much tax the company needs to pay. The main use for accounting is to comply with legal and other requirements, to provide information for stakeholders about financial performance and viability, to provide managers with information for decision making and to provide a structure to business activity based on the careful processing of numerical data. (The Times 100, n.d) The cultural factor that influenced its development The development of accounting was influenced by both cultural and environmental factors. They shape the accounting system in China. As Merino (cited in Carnegie and Napier, 2002) mentioned, All source material must be viewed as a reflection of the culture. The transition from a communist economy to a capitalist market economy can summarize as contributed by the factors as politic, culture, as well as the reform of social and economic or regional and international integration. Before economic reform, Chinas communist culture (See appendix 2) has strongly influence all the means of accounting control, whether accounting plans, balance sheets, and income statements or, in a wider sense, audit techniques. (Cigdem Solas and Sinan Ayhan, 2008) all the surpluses were owned by the state. A table (See appendix 3) summarizes the information on the difference between capitalist and communist systems, and issues raised for examination regarding their reflection in accounting. The transitions of the culture and economy reform were both influence the accounting system in China. For example, the concept of profit is meaningless under communist culture due to the panned economy which the surplus goes to government. In capitalism culture, the economic entity would need to have a certain type of boundary; the profit is one of its results. Particular rules for payment of the various parties involved would also be required, and monetary assessments of economic flows registered would have to be at least partly based on market mechanisms. Its status as a measurement of a single entitys performance presumes that there is a capacity for free enterprise do not existing in communist economic structures. Greys (1988) model derived accounting values from studies of societal value dimensions by Hofstede (1984), and Greys model has been used to analyse the cultural impact on accounting development in China. Professionalism V Statutory Chinas accounting system is strongly controlled by state rather than professional. The state closely controlled all enterprises by centralized plans. The profession is also still relatively new, small and powerless and it is currently occupied with the problems involved in meeting the new audit requirements. And it is unlikely to give up this power to a professional body so far. (Roberts, Weetman and Gordon, 2008) This is mainly because the strong power distance in China. In China, power is unquestioned, no matter it is right or wrong, the accountants in China cannot rely on their professional view. Uniformity V Flexibility Due to the special circumstances, China has a dual approach which retained a uniform accounting system in the Accounting System for Business Enterprises (ASBE) while also developing accounting standards based on IFRS. Enterprises have no judgment at all on how to account for particular transactions or events according to the uniform system. (Roberts, Weetman and Gordon, 2008) It is just as the same as the statutory in China, the accountants has been regulated by the uniform accounting regulation, they have to do as the regulation told to. Conservatism V Optimism The accounting system in China is conservatism rather than optimism. The Accounting System illustrate that an enterprise should fulfill the requirements of the prudence concept. Including, an enterprise should not overstate assets or revenue, or understate liabilities or expenses. It should not provide for any hidden reserve. (Roberts, Weetman and Gordon, 2008) which means Chinas accounting system has high level of uncertainly avoidance. Chinese government likes to plan everything in advance just the five years plan, they do not want to see something happen unexpected due to the complex situation. Secrecy V Transparency Chinas accounting system has highly secrecy due to the large power distance and strong uncertain avoidance. The collectivist culture of China require the enterprise offer their information to the society but within a range of narrative disclosure which stated in ASBE 2001. (Roberts, Weetman and Gordon, 2008) only related people can see the accounting information such as the managers, shareholders and the government officers. This feature is due to Chinas prudent culture, it is different as the western country but it is totally consistent with Chinas situation. Problems for using the Greys model There have some problems by using either Hofsteade model or Greys model to analyzing Chinas situation. Those models has been stated many years ago, in addition, China is rapid development in every aspects those years, therefore, the model may not be 100% appropriate with the situation nowadays. Another problem is China is really big; there has huge gap between west area and east area no matter in economy or culture. Institutional and Environmental factors There are several environmental factors which influence accounting system in China. Economic and enterprise reforms have influence the financial reports by change of the contents, format and uses. Enterprises in China are no longer relying on fund appropriation instead of independence in their operational and financing activities. Banking and financing system has restructured, therefore, the role of the state as a source of funds has been reduced. (Tang, Qingliang, 2000) Furthermore, various forms of business combinations with joint ownership have emerged (Tang et al, 1992). The rigid, fund-orientated and industry/ownership specific financial reporting system and practices are no longer well-matched the changing business environment. As a result, a universal and user-oriented financial reporting system is necessary to meets the needs of the economic reform. Due to the economic factors, the Objectives of Financial Reporting has made some change as well as the Industry and Ownership Specific Accounting System. Furthermore, foreign investment started to influence Chinas accounting system since the open-doors policy. The increasing of foreign direct investment and international business transaction driven China change its accounting system close to international accounting and report standard. (Tang, Qingliang, 2000) The legal factors have been influenced by other factors. The government system is one of the legal factors. The new accounting regulation system (See Appendix 3) is being developed towards a legal one. The National Peoples Congress issued the first tier accounting law in 1985 and revised in 1993 and 1999. It is the basic law of accounting in China as well as the basis of Chinas accounting work and other related accounting regulations. The State Council and Ministry of Finance formulated second tier- the executive regulations which form conceptual framework and general principles of accounting. The third tier authorized by the PRC Accounting Law and formulated by the Ministry of Finance. (Zhang Guohua, 2005) The legal framework for Chinas accounting system and reporting standards have changed step by step to fulfill the need of economy development. Another driving force for the accounting change is the development of capital market. In 1990 and 1991, the Shanghai Stock Exchange and Shenzhen Stock Exchange were established. The development of capital market has influenced Chinese accounting change toward to a capital market-oriented system. Therefore, the structure, content, format, and disclosure of financial information have been significantly influenced by the needs of the capital market. (Tang, Qingliang, 2000) Problems occurred in development There also appeared some problem during the Chinas accounting systems development and transition into international accounting standard. First is that Chinese accounting system and IAS requiring different practices; for example, inventory must be valued at historical costs under Chinese GAAP, but at the lower of cost and market (LOCAM) under IAS. Another example is accounting for long-term investment. Chinese GAAP offers companies a free choice between cost and equity methods if their investments in shares do not exceed 50 percent. But in other words, differences between Chinas accounting system and IAS can be reduced by changing accounting standards. (Charles J. P Chen, Ferdinand A. Gui and Xijia Su, 1999) Second, to implementation of IAS requires professional judgment from management as well as auditors. Professional independence and implement of standards have been identified as the two critical issues in international auditing. (Stamp and Moonitz, 1982) The severe shortage of qua lified accountants and auditors in China delay the development of professional auditing (Winkle et al. 1994; Graham 1996) Further changes The development of Chinas accounting system needs to fit Chinas special circumstance. It is impossible to expect independent/professional auditing to be achievable in China in the future. This implies that the proposed accounting standards will have to operate without independent/professional auditing. It is likely that the flexibility in the detailed accounting standards will provide opportunities for managers to engage in aggressive earnings management, reducing, even eliminating the probability of showing a true and fair view. Therefore, the lack of independent/professional auditing can neutralize the objective of prudence and turn the flexibility into a land of opportunities for earnings exploitation. (Bing Xiang, 1998) In my opinion, there has a trend, which the Chinas accounting system would slightly change towards to the international accounting system in the future, but would never be exactly the same with the international accounting system because of Chinas special circumst ance like one-party policy, different situation in different area, huge power distance and not so easy to managing the big land of China. Conclusion In conclusion, China has undergone profound changes in recent years, not only the economic system but also the accounting standards. China has moved from a system of public ownership of all enterprises to a mixed system with increasing private ownership of both small and large companies. There have many factors such as cultural and institutional factors which led to those changes as well as some problem which hold the change back, but Chinas accounting system would still change towards to the IAS due to the requirement of economic development. References Bing, X., (1998) Institutional Factors Influencing Chinas Accounting Reforms and Standards. Accounting Horizons. 12(2) pp: 105-119. Carnegie, G.D. and Napier, C.J., (2002) Exploring Comparative International Accounting History, Accounting, Auditing Accountability Journal, 15(5). pp 689-718. Chen, J. P., Gui, A.F., and Su, X., (1999) A Comparison of Reported Earnings Under Chinese GAAP vs. IAS: Evidence from the Shanghai Stock Exchange. Accounting Horizons. 13(2) pp: 91-111. Chiapello, E., and Ding,Y., (2005) Searching for The Accounting Features of Capitalism: An Illustration with Economic Transition Process in China, SASE, Budapest. Chow, L.M., Chau, G.K. and Gray, S.J. (1995) Accounting reforms in China: cultural constraints on implementation and development, Accounting and Business Research, 26(1): 29-49. Du, X., (2011) China has 1.34 billion populations by 2010. [WWW] Xinhua NEWS. Available from: http://english.cntv.cn/20110228/109748.shtml [Assessed 1/3/2011] Graham, L., (1996). Setting a research agenda for auditing issues in the Peoples Republic of China. The International Journal of Accounting. 31(1). pp: 19-37. InterChina, (2009) Accounting in China. InterChina Consulting. The Institute of Chartered Accountants of Scotland, (2010) Chinese accounting reform: Towards a principles-based global regime. ISBN: 978-1-904574-62-0. Edinburgh: Technical Policy Board of the Institute of Chartered Accountants of Scotland (ICAS). Ministry of Finance, Chinese Government, (1992). Accounting system for foreign investment enterprises. Pennay, P., (2011) Chinas GDP Increased by 10.3% in 2010. [WWW] the Economic Observer online. Available from: http://www.eeo.com.cn/ens/homepage/briefs/2011/01/20/191877.shtml [Assessed 1/3/2011] Roberts, C., Weetman, P., and Gordon, P., (2008) International Corporate Reporting: A Comparative Approach. 4th ed. FT Prentice Hall. Stamp, E., and Moonitz, M., (1982). International Auditing Standards: Part I. CPA Journal. pp 24-32. Solas, S., and Ayhan, S., (2008) The Historical Evolution of Accounting in China (Novissima Sinica): Effects of Culture (2nd Part). Spanish Journal of Accounting History. No.8 pp: 138-163. Tang, Q.L., (2000) Accounting Reforms in China: A Transition from State Plan and Control-Oriented System to Capital Market-Oriented System. Managerial Finance. 26(5) pp: 80-99. Tang, Y., Chow, L., and Cooper, B., (1992). Accounting and Finance in China: A review of current practice. Hong Kong: Longman. The Times 100, (n.d.) Accounting Functions. [WWW] The Times 100. Available from: http://www.thetimes100.co.uk/theory/theoryaccounting-functions111.php [Assessed 2/3/2011] Wang, B.Z., Huang, J.Y., Wang, B.Q., (2009) Change of Accounting System Review. Communication of Finance and Accounting à ¢Ã¢â€š ¬Ã‚ ¢Ãƒ ¢Ã¢â€š ¬Ã‚ ¢ NG. Issue6. Winkle, G., Huss, H., and Chen, X., (1994). Accounting standards in the Peoples Republic of China: Responding to economic reforms. Accounting Horizons. Issue: 8. pp: 48-57. Zhang, G., (2005) Environmental factors in Chinas financial accounting since 1949. Netherland: Erasmus University Rotterdam. Appendix 1 History of accounting systems development in China Chinas accounting history can be traced back 2000 years ago. The word accounting first appeared in Western Zhou Dynasty à ¯Ã‚ ¼Ã‹â€ 11th century BC to 770 BCà ¯Ã‚ ¼Ã¢â‚¬ °. During the Tang Dynasty (AD 618-907), Account book appeared for recording the annual fiscal revenues. The basic traditional Chinese accounting theory such as the scientific bookkeeping method and the four pillars accounts was created in Song Dynasty (AD 960-1279). A new method called Long Men Zhang which is similar to the double-entry bookkeeping method has created in Ming Dynasty (AD1369-1644). Single-entry bookkeeping has been used in prior to 1911. (Zhang Guohua, 2005) Since 1949, Development of accounting systems can generally be divided into the four stages: First stage is from 1949 to 1978: 1949-1952 a unified accounting system of affiliated enterprises was developed by the central government. 1958-1959, the accounting system has been severely damaged by the scholasticism thinking, some people claimed to simplify the accounting system. 1960 to 1966, due to economic development, people realized the importance of accounting. Critical theorists illustrated the error approach of simplify the accounting system, then, the accounting system design work has received attention. Furthermore, the industry-specific regulation has been issued. (Gray et al, 1995 Wang Baozhong et al, 2009 Zhang Guohua, 2005) Second stage is from 1978 to 1992: Chinas accounting has undergone drastic changes due to the opening-up and beginning of reform. 1979-1922, Enterprises started to issue equity shares in 1984. The number of Sino-foreign joint venture has increased; Ministry of Finance has issued the Laws on Sino- foreign Joint Venture to solve the problem of difficult of foreign staff in accounting and use the accounting information. These included a joint venture income tax law and laws on contracts and foreign exchange. Accounting Regulations for Sino-Foreign Joint Ventures and Charts of Account and Accounting Statements for Industrial Sino-Foreign Joint Ventures has issued in 1985 which is the first accounting system reference to international conventions to satisfy the new accounting system in China. (Gray et al, 1995 Wang Baozhong et al, 2009 Zhang Guohua, 2005) Third stage is from 1992 to 1997: Ministry of Finance and the National Committee of Economic Structure Reform jointly promulgated Accounting Regulations for Share Enterprises in 1992. Furthermore, Accounting System for Business Enterprises (ASBE) issued in November 1992. The ASBE was a major attempt both to unify the accounting systems used by different industries and to move financial accounting towards international accounting practices. Because of the development of foreign exchange markets, these regulations which made in 1985 were replaced by Accounting Regulations for Enterprises with Foreign Investments and Charts of Accounts and Accounting Statements for Industrial Enterprises with Foreign Investments in 1993. (Gray et al, 1995 Wang Baozhong et al, 2009 Zhang Guohua, 2005) The fourth stage is start from 1997 to present: the Accounting Standard Committee issued to establishing a complete set of accounting standard. The Accounting Law of the PRC which revised in 2000 is the highest level of authority which replaced the pervious law of 1992. (Gray et al, 1995 Wang Baozhong et al, 2009 Zhang Guohua, 2005)

Geographically Based Multicultural Education :: social issues

Geographically Based Multicultural Education Many Whites in the United States have a strong sense of ethnic identity that is tied to their immigrant ancestors’ country of origin (Italian Americans, Irish Americans, Swedish Americans) or to their experience in this country (New England Yankees, Midwestern Hoosiers, Appalachians, and so on). There are many subgroups within the White experience, but ...[m]any United States Whites with a strong sense of ethnic identity do not have a strong sense of racial identity. Indeed, ...many Whites take their Whiteness for granted to the extent that they do not consciously think about it. Nevertheless, their identity as members of the White group in the United States has a profound impact on their lives. "White Racial Identity Development in the United States" by Rita Hardiman in Race, Ethnicity, and Self: Identity in Multicultural Perspective, edited by Elizabeth Pathy Salett and Diane R. Koslow (Washington, DC: NMCI Publications, 1994). Among the challenges that face all Americans is to explore race and to educate their children about its impact in society. America is the "melting pot" of society and the most diverse nation in the world. Making it seem from the media that flashes pictures upon our retinas almost everyday. In reality, we live our lives in increasingly homogenized communities composed of single races. Many people never learn or are taught the difference that divide and bring us together. There needs to be a change in the way history is shown to children in America, including whom is a part of it and how it is taught. We need to create an environment that promotes a geographically based multicultural education. In school our children have been historically educated and taught history, epitomized by the glorification, or at least passing reference to Christopher Columbus’ atrocities in the Americas. There is no conspiracy to neglect others views and the hardships of history. Rather the European dominance that forms the basis for the general American culture manifests itself in skewed views of history. The dominate societal segment always writes the text, but the problem now is that, white America, no longer controls the culture as much as it did. As other populations of people grow, their side of history is added to the texts. This change in education started back in the thirties as "white" students examined their cultural heritage. As the non-Anglo Saxon population of whites came into power and position, they also wanted their heritages to be explained and glorified.

Internet :: essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  The Recording Industry   Ã‚  Ã‚  Ã‚  Ã‚  We all listen to music wether we want to or not. Its in our homes, watching TV, driving in our car, going to the store, its unavoidable. Then why is the recording Industry trying to make people feel guilty about burning â€Å"illegal† CDs, when we can go to the mall and hear as much music for free as we want . I for one will never feel guilty because I always support the artist I download, by buying his/her cd’s or going to their concerts. The industry has always been about money instead of music. They are just mad because consumers have finally figured them out.   Ã‚  Ã‚  Ã‚  Ã‚  The first record created was in eighteen-seventy-seven. The song was Mary Had a Little Lamb. The artist/Inventor was Thomas Edison. Edison had created the worlds first phonograph, capable of playing back up to two to three minutes worth of recordings. His invention started a cultural revolution that went hand in hand with its cousin, the industrial revolution. The idea that sound could be recorded and played back at our pleasure was astonishing. I’ am sure no one had in mind the endless profits one could make. Profit was a word that would be associated with music about thirteen years later, because in eighteen-ninety the jukebox was first introduced at a bar in San Francisco. In it’s first six months of operation the coin operated machine grossed over one- thousand dollars. It did not take a genius to realize that the United State’s was home to thousand’s of bar’s each capable of making equal or greater value. Thus music and mone y became synonymous. Singer’s and songwriter’s were no longer artists, but commodities.   Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Along with money comes greed and in nineteen-hundred when Thomas Lambert invented a way of mass-duplicating his patent of â€Å"indestructible† phonograph cylinder’s, and although the patent was upheld in court, costly lawsuit’s filed by Edison put him out of business just seven years after his invention.   Ã‚  Ã‚  Ã‚  Ã‚  Record’s became an instant hit with the American public. People were flocking to bar’s to listen to recorded sound. The library of congress began recording and saving â€Å"Sounds of America† to preserve popular and influential music of the time, everything from bluegrass to classical. It was no surprise that the general public soon yearned for their own way of playing record’s from the comfort and privacy of their home’s. In 1906 a company called victor introduced a enclosed phonograph player that had been designed to look like a piece of furniture.