Comparing Public and Private Sector Accounting

INTRODUCTION TO PUBLIC SECTOR ACCOUNTING Public Sector Accounting is related to government and different from private sector accounting. Accounting and financial reporting for public sector are based on distinctive concepts, standards, and procedure designed to accommodate their environment. This also based on the needs of their accounting information users. Derbyshire (1987) defined a public sector as a device for regulating human activities so that men and women can live together in reasonable harmony. The public sector is providing basic government services whether federal, state or local/municipal.It encompasses universal and critical services such as a national defense, healthcare, public roads and primary education. The public sector is part of economic and administrative life that deals with the delivery of goods and services by and for the government. A stakeholder is a party who has an interest in the organization’s activities, project or program. This is including wh ose affects, or can be affected by, the organization’s actions and decisions. More institutional stakeholders are lying under the public sector compared to private sector.For examples the parliament, the Auditor General and the Cabinet. They are mainly from individuals who are directly or indirectly involved in the company’s action such as the shareholders and suppliers. The public sector operates within a framework of public authorization and control. One common feature of all public sectors bodies is Parliament will derived the specific power ultimately. However, the formal and informal networks such as the ministers, local councils, and pressure groups impacted on the way of how the public organizations operate. The public sector also has a plurality of objectives.Political, economic, social, regulatory, technical and performance of services often occur on the basis of perceived need rather than in response to strict market-related demand. For example, in Malaysia, plurality of objectives of the government is clearly observed. The observation is through the setting up of different ministries with a variety of portfolios. In addition, public sector organization has no direct financial interest or benefits to the contributors of resources. Any direct or proportionate share of those organization’s goods and services will not been received by the contributors of resources.For instance, an individual who is a tax payer in Malaysia will not receive direct benefits from the Inland Revenue Board. Instead, they enjoy indirect benefits from the provision of education at all levels, provision of health services, continuous clean water supply and any other benefits. The public sector is varying accounting principles and practices. In general, fund accounting where separate accounts are maintained for each fund so that limitations and restriction placed on use of the resources allocated can be properly monitored and accountability is ensured.The pri vate sector is generally using the entity accounting which a term used to identify the organization. The accounting service is to be provided and whose accounting or other information is to be analyzed, accumulated and reported. Lastly, the public sector is more to political rather than financial control which concerned about delivering social responsibilities to the public at large. Hence, the priority on resources allocation is generally governed by the priority set by the government. The national agenda sets the priority, not by any investment appraisal and profitability criteria.

Captain scott

Robert Falcon Scott was born on June 6,1868. Everyday he rode to school by his pony, Beep. Sometimes he slipped from his horse, but he never afraid with that. At the age of fifteen Scott became a midshipman. He began to conquered his bodily weakness and his childish faults in the navy. In 1891 he graduate from the amnion and he get a lieutenant. Scott was plan this trip to south pole with Sir Clement and everything will prepared. Scott has a high standard of conduct, Intelligence, scientific, knowledge and qualities of adventure in the Antarctic.In the other hand Scott was assured of a fine career in the Ana and he realized that the expedition to the pole would give him new and exciting experience, and also opportunities for scientific research, so he accepted the advice of Sir Clement. Everything will prepared seriously because this Journey became extreme round trip, so it make him very busy. Actually he ship, it was brought from Scotland to London, named â€Å"Discovery'. The expe dition began from London through Atlantic Ocean and arrived in new Zealand.Then over Rose sea, for the further journey they took several dogs, ponies, sledge and another thing they need. In the first expedition Scott lose three member of his party. Trip or the pole was got extreme weather and it become serious problem to us. They study everything in south pole, one of this are about magnetism, meteorological observations, and animal live, also any other aspect. Aftermath they were sail for home and Scott had done splendidly, and he return to find himself famous. The year between first and second Journey, coot married with Miss Kathleen Bruce, artist and sculptor in 1908.On September 14, 1909 coot's son was born and name Peter Markham Scott. In the second Journey he took another ship, named â€Å"Terra nova† and he prepared all with seamen. The second trip need more power because it happen in winter,and it like the first. When they arrived the centre pole they put country flag . In the other hand they get a new experience, but in another hand they got difficulties return from the pole. Winter season make them very ill,day by day conditions grew worse and sometimes they took ore than an hours to drag the sledge a mile.Even in this condition they still to write anything about their condition it seem that they will die. In fact Just only few alive on the return Journey. Comment I think the story is very attractive to know because about the explore to Antarctic. Perhaps hardly ever everyone go there. The story give us about description in the Antarctic. Antarctic is the centre of magnetism and have extreme temperature that somebody never alive in there. It also get us information about discipline to arrange everything we need.

Comm 215 Week 1 Persuasive Essay

Persuasive Essay Comm/215 What if your mother suddenly has a terrible heart attack and now needs open heart surgery. Picture your son or daughter getting into car wreck and needs an emergency blood transfusion. Imagine a sibling having leukemia, and needs regular blood transfusions to survive. Not exactly what you want to think about on a Sunday afternoon, but these are the harsh realities of the world we live in. Many of you may have experience with these tragedies, and lost. If your thinking â€Å"I wish I knew of a way to help† well there is a way. With the simple donation of blood, platelets or plasma, you could save the life of a loved one or a complete stranger. There are many reasons why a person would require blood from a donor, car accidents, serious burns, and people with cancer, leukemia, heart, and liver diseases. A person dying from a failed organ may have to give up a transplant from lack of blood to help with the transfusion. It is estimated that 4. 5 million Americans will need blood this year. Of the Thirty Seven percent of Americans able to donate each year and only Ten percent actually do. This leaves America’s blood supply dangerously low. Only healthy able bodied people can donate blood, this also limits the number of people who can donate. Donated blood can be stored for up to forty-two days. There are several different types of blood A, B, AB and O each type can be positive or negative. Some blood types can only accept blood from the same type, making it very scary if that type hasn’t been donated. For example the O positive blood type is the universal donor, but O positive can only receive from another O positive donor. The average blood transfusion needs three pints of blood. Blood cannot be made or harvested, so donation is the only way to get blood. Just one blood donation made can save up to three human lives. After all the facts you have just received I am very hopeful that you will consider donating blood. You may want to know how to give blood; well let me shed some more light on the subject. You must be seventeen years of age and weigh at least 110 pounds and healthy. The donation last about fifteen minuets, but you may be required to stay in the facility for up to an hour this just ensures you have no ill effects from the donation, like dizziness or nausea. About one pint of blood is taken during the donation process; any fluid loss is replaced after twenty-four hours. There are some restrictions to giving blood, if you have lived or visited in certain countries you cannot give blood. The donation center near you will have all of the required information on these circumstances. So you see the donation process is safe and easy and most of you could be saving someone’s life. There are some who oppose the donation and receiving of blood from others. Jehovah’s Witnesses feel it is against there religion to ingest, donate, or accept blood. There is also a ban on gay men being able to give blood. This ban is based upon the beliefs that gay men are more likely to have the AIDS virus. There has recently been talk of lifting the ban if the donor has not had sexual relations in at least ten years. As in most issues or controversial subjects what some people feel as â€Å"right† others could see it as wrong, thankfully we live in a country that allows us to be speak our minds. I’m sure if the time came we would all expect that help would be forthcoming and available to anyone in need. But there are so many of us who don’t donate blood, out of lack of knowledge, or fear. Just think on how much peace of mind you could have if everyone donated blood. There would be no shortages, no possibility that a loved one would go without care due to a shortage of blood. I urge you to consider donating blood, to speak your friends and family about the importance of donating. You could be the one to save the next life, maybe even your own. Citations America's Blood Centers. (2007). Retrieved from http://www. americasblood. org/go. cfm? do=page. view=12 New Mexico Donor Services. (). Retrieved from http://www. donatelifenm. org/religiousviews. htm The Periscope Post. (). Retrieved from http://www. periscopepost. com/2011/04/should-gay-men-be-allowed-to-donate-blood/

Stock Market and Economy of Nigeria Research Paper

Stock Market and Economy of Nigeria - Research Paper Example Several effects of financial and stock market development on gross National product, Gross domestic development and Employment rate shall be used to establish the relationship. Excluding South Africa, Nigeria has the largest economy in sub-Sahara Africa. In the last two decades ,there has been no progress made in alleviating poverty, expanding and enhancing economic development despite the massive effort made and the many programmes established for that purpose's growth pattern of the Nigerian economy has been quite sluggish over the last two decades. The level of poverty is further exuberated by the pandemic of inequality. The economic performance has had a mixture as the macro-economy environment has witnessed positive and negative influences. Even though several programmes have been aimed at consolidating the arrangement for private sector -led economic growth and government demonstrated a commitment to implementing the privatization programme and improving major infrastructure, the realization of this goal could be met because of the disparity in monetary and fiscal policies. There has been marked improvement in power supply and the privatization of the telecommunications sector among, stimulated economic activities. But the economy has been unable to take fuel advantage of the development, as interest rate and inflation have continued to raise in response to high government spending and subsequent liquidity control measures. High interest rates during a period of time have attracted funs away from the stock market and constrained corporate access to working capital. Nevertheless the exchange rate has been relatively stable facilitating, planning and budget control for companies with high import content. For some time now, the Nigeria stock Exchange has recorded a major turnover growth, in 2001,the market turnover increasing by 104.9% from N28.1billion in 2000 to N57.6billion.In value terms, this is by for highest annual turnover growth of the exchange since also have increased both in primary and secondary market has been realized. In the stock capitalization in the total market value of 261 securities listed on the Nigeria stock Exchange appreciated by 40% to the end of 2001 at N662.6 billon. A combination of supplementary issue and price appreciation in the equities sector accounted for much of the growth in market capitalization. By the end of 2001 the Nigeria Stock Exchange share index grew by 35.2% to close the year at 10,963.11.Remarkably,the index had on 10th may 2001 crossed the 10000 points mark, And on 17th October 2001 reached all time high of 11,339.67 before dropping to its year end position. In lieu of the ever increasing favorable condition bestowed on the Nigeria economy, since the inception of democracy in May 1999, foreign investors continued to invest in Nigeria through the Nigerian stock exchange. The returns of the foreign portfolio transaction are soaring higher. The Nigerian stock exchange has remained focused on improving market infrastructure, expanding market investor base, and consolidating the global

Health Resarch Methods - Article Critique Example | Topics and Well Written Essays - 250 words - 1

Health Resarch Methods - Critique - Article Example (Carmen D. Samuel-Hodge, 2010) The researcher employed a sample of African Americans and Whites as his data source while evaluating six family functioning constructs completed by 291 participants in a trial of weight loss maintenance. Analysis was limited to 217 participants in households with at least one other family member, all providing final weight measurements. (Carmen D. Samuel-Hodge, 2010) The research as contained in the report ‘Weight-ing: The Experience of Waiting on Weight Loss’ was designed to explore the meaning of waiting on weight loss using Van Manen’s guide to phenomenological reflection and writing. (Glenn, 2012) The strategy employed was set up to analyze why weight has become an increasing focus of contemporary culture, weight becoming synonymous with health status, and weight loss with â€Å"healthier.† (Glenn, 2012) The data source employed was random as the report was grounded on human science research (i.e., herme ­neutic phenomenology), the reflective study of pre-re ­flective experience which was based on experiences of the common and uncommon, considering relations to time, body, space, and the other with the aim of evoking a felt, embodied, emotive understanding of the meaning of waiting on weight loss. (Glenn, 2012) The research contained in ‘The comparative and cumulative effects of a dietary restriction and exercise on weight loss’ report was designed to assess the independence of changes made in diet and physical activity for weight loss; and to examine the comparative and cumulative effects of these behavioural changes on weight loss outcomes. (CL Dunn, 2006) The strategy employed was to study the outcome variable of the body mass index (BMI) change from baseline to a 2-year follow-up while maintaining the primary independent variables which were changes in physical activity and dietary fat intake, assessed as

Literature review (Analysis and design of Steel lattice

(Analysis and design of Steel lattice telecommunication tower - Literature review Example â€Å"In the very beginning, more than 100 years ago, the first steel lattice towers for telecommunications were produced of flat-sided profiles like the angular profiles since it was easy to produce and... assemble† (Packer and Willibald, 2006, 45). Since the phone was invented in the 1870s, with the twang on June 2, 1875 and the famous â€Å"Mr. Watson, come here. I want to see you† issued on March 10, 1876, this means that steel lattice towers have been used almost since the start of modern telecommunications, only thirty years or so after the invention of the phone (Bellis, 2011). The early steel lattice telecommunications towers were things of pure efficiency, designed purely for cost-saving and speed (Smith, 2007, 75). Transmission lines make any cost-saving useful because the line requires numerous standardized elements, so the steel lattice towers were often used as a line to run cable (Smith, 2007, 75). However, even in the earliest days of steel lattice constr uction, extensive testing was used, with testing stations pushing the towers to the point of destruction (Smith, 2007, 75). This helped lead to design curves on angle sections. Early towers were far from precarious, but were vulnerable to wind stress. Modern free-standing steel lattice towers have tended to adopt a tubular profile design because of wind stress and material costs, particularly in Northern Europe (Packer and Willibald, 2006, 45). They tend to â€Å"vary in face width from top to bottom† and use different bracing patterns (Smith, 2007, 75). Heights have varied from a mere 10 meters to 200 meters. Steel lattice towers are one of the more common low-lying telecommunication towers design, eclipsing guyed masts until around 150 meters (Smith, 2007, 75). This is because, below 150 meters, the cost â€Å"increases more rapidly with height† since there is a large ratio of height to base width which guyed towers do not need (Smith, 2007, 75). Modern steel free-st anding lattice towers have fallen out of favor in developed countries because of environmental impacts (Urbano, 2001). â€Å"Currently available design solutions with acceptable appearance are not employed in the developing countries, mainly for cost reasons. In the developing countries the use of the traditional lattice transmission towers will continue employing steel angles† (Urbano, 2001, 36). This is not to say they are not in use, but that other alternatives, particularly concrete, have pushed them out of the way. Currently, the tallest free-standing steel lattice construction in the world is the Kiev TV Tower, which was built in 1974 while the Iron Curtain was in full force (Construction Week, 2010). â€Å"The tower weighs 2,700 tons and is unique in the fact that no mechanical fasteners were used in its construction†; every single piece is welded together (Construction Week, 2010). The tower rests on a 100 meter four-legged base, after which is the microwave tr ansmission equipment; at 200 meters, TV and FM transmitting equipment begins. Ironically, the Kiev TV Tower could have been even larger, but it was decided not to be placed in Moscow, and the Moscow tower uses prestressed concrete, though it remains free-standing (Construction Week, 2010). The Kiev tower would have been 30% larger had it been built in Moscow. Another classic of steel lattice design is the

Strategic Management analysis Essay Example | Topics and Well Written Essays - 1500 words

Strategic Management analysis - Essay Example However, since the use of petroleum products began, the adoption of other forms of fuel process has been slow. With the coming of companies like Better Place, the use of electricity to replace oil has been taking root. This company is motivated by the fact that the rise use of Electric Vehicle is slow, despite the fact that these vehicles are environmental friendly. The company has its own mission and vision that refine its focus in the automotive industry. The company’s mission is to first reduce and later eventually eliminate the use and dependence of oil in automobile industry. This mission defines the company’s focus and what it does differently to create value. This is a global company captivated to creating the world a better place. It works with stakeholders in automobile industry to enhance the spread of EVs. 1.2. Vision The company’s vision is to integrate car companies with the other companies like the battery and utilities companies, and consumers in a way that will enhance an increase in the use of EVs. This vision shows the belief of the company that the only way consumers can adopt EVs in a massive way is by overcoming the main challenge behind the use of EVs, which is its mobility. This belief differentiates the company from other value creators who believed that the massive adoption of EVs will be possible only when the battery capacity is increased. This increase will help cars travel over a hundred miles that are currently possible. Therefore, the company believes that it can achieve the generating of EVs by re-engineering cars and not batteries. This is possible by working on the available technologies and involving the relevant profiles in the automobile industries (Rothaermel 2013). 1.3. Stakeholders The table below maps the stakeholders in Better Place Company Stakeholder Claims and Interests Class Investors Transport project that would have higher returns, receive positive image, and innovative. Key player Government Developing a sustainable transport system Key player Auto Manufacturers developing a sustainable transport system Key player Regulatory Bodies Receive information and regulate organization behavior Keep Satisfied Technical specialists Specify the required technologies to meet the company’s requirements Key player Customers Make successful transitions Key player Program manager Budgeting Keep Informed The government and auto manufacturers are in support of a sustainable transport system. Their failure to acknowledge EVs in some instances is a threat. Customers desire to be relieved from the high cost of oil opt for EVs. The company is interested in reducing pollution and consumption of oil. The project is vital in reducing the increasing economic costs that come with high dependency of oil in different industries including transport. To effectively address the concerns of stakeholders, the company needs to integrate the working of different stakeholders to share ideas (Abernat hy, J and Utterback 1975). In addition, customers need to be educated on the significance of EVs. Finally, the company will work to show admirable results in short period to attract more investors. 2. Industry Analysis and Scenarios 2.1. Industry Analysis Better place has can establish its strategy beyond the suppliers bargaining power. The company has numerous suppliers located in different countries who can give vehicle products and other services. In addition, the customers are located in different countries like Australia and United States of America. The main substitute for EVs is the oil. This product has received numerous criticisms regarding its emission on the environment. In a nutshell, suppliers are forced to embrace new initiatives that are environmental friendly (Thompson et al.

David Contracts Written Project Essay Example | Topics and Well Written Essays - 750 words

David Contracts Written Project - Essay Example In this similar concern, it can be affirmed that both the parties can be benefited from making a contract. It has to be enforceable by law. Though contracts can be of verbal or written type, preference must always given to the written contracts as they are quite uncomplicated to confirm in front of law (Dervort 107-108). DISCUSSION OF CONTRACT ELEMENTS Contracts are a kind of legally binding agreement by both the parties to a contract. Parties to a contract must know and understand that the agreement is enforceable by law. Contracts which are unlawful are void and not enforceable in the court. One of the important pre-conditions of the development of a contract is its legality (Cheeseman 1-250). Offer is principally viewed to be an expression of readiness which especially makes by an offeror with the intention of getting the offer duly accepted by an offeree. It is worth mentioning that offer is often viewed to be one of the initial as well as one of the influential elements of a con tract. Offer is duly considered to be an important contract element as it is viewed to be the initial step in entering into a particular contract (Dervort 107-108). It can be viewed that when an offeree agrees upon the offer which provides by an offeror, then it certainly becomes an acceptance. With the completion of acceptance process, both the parties come under a specific contract. Without the acceptance, contracts can never be formed. It is to be stated that an acceptance can be in both forms i.e. written or oral. Consideration is typically considered to be an act of a contract process. With the significant concern of consideration, individuals making a contract promise to perform or abstain from performing certain act. It has been apparently observed that consideration comprises either harm to the promisee or a benefit on behalf of the promisor. In the contract agreement, consideration plays an important role for the promises made by both the parties. Specially mentioning, it h as to be enforceable by lawful regulations (Dervort 107-108). There are many countries, which set a standard age for the age of majority. For most of the nations, it is 18. Any age below the age of 18 is called age of minority. There is an Infancy Doctrine made for the minorities. This doctrine states that minors need to be protected from the unscrupulous behavior of the adults. Minors can also rescind the contract as per as this doctrine is concerned. In the matter of writing, a contract needs to be formal and properly signed, expressed and with implied reference (Cheeseman 1-250). Contracts have to be legal and thus they must be presented and proved at the court. Contracts are generally viewed to be ‘meeting of the minds’ as two or more individuals can enter into a particular contract. In terms of legality, contracts need to be presented to another party without using fraud, threatening or other illegal activities. In order to determine the contract element i.e. legal ity, it is to be stated that the prime intention of a particular contract must be for a lawful purpose. The general law of contracts and many state statutes protect individuals who lack contractual capacity from having contracts forced especially on them. The requirement of parties accent needs to be real and genuine (Dervort 107-108). On the other hand, the contract element concerning meeting of the mind

Vulnerable populations in Health Care Assignment

Vulnerable populations in Health Care - Assignment Example People who are chronically ill may have respiratory diseases, diabetes, hypertension, dyslipidemia and heart disease which have sustained for longer periods of time and resulted to alterations in health or disability. Between 2000 and 2004, 87% of the U.S. population ages 65 years old and older have one or more chronic conditions while those below the age of 65 approximately 35%-45% of the U.S. population have at least one chronic medical condition (The American Journal of Managed Care, 2006, 348). Thus, people ages 65 years old and older are more vulnerable to chronic diseases and disability. Research suggest that mortality from chronic diseases is common among men while more physical restrictions due to a chronic illness are more likely to experience by women (August & Sorkin, 2010, 1834). Men gained a lot of health benefits from social integration but it is also the social-relatedness of a man that predisposes him to chronic diseases as a result of risky health behaviors such as smoking, frequent alcohol consumption, and substance abuse. Women, on the other hand, are more eager to have health-related knowledge, more likely to monitor own health status, and less likely to engage in risky health behaviors (August & Sorkin, 2010, 1834). Thus, men are more vulnerable to chronic conditions and disability compared to women. Living with a chronic condition and suffering from disability are the realities for majority of the population in the United States; however, chronic illnesses prevalence varies across racial and ethnic groups. Minority populations include African Americans, Hispanic, and Native Americans while the Caucasians are the majority population. Racial and ethnic minorities are more vulnerable to chronic illness and experience greater complications and higher death rates compared to the majority population (Gallant, Spitze & Grove, 2010, 21).

The Counter Culture and Social Revolution of the 1960s Research Paper

The Counter Culture and Social Revolution of the 1960s - Research Paper Example Prominent people in the 60s had launched the great changes that people enjoy today. That decade served as the basis for further changes and advancement that contributed to the progress of people globally. The whole decade of 1960s had significant events that led to a less rigid and limiting social system in the next decades. The fight for changes occurs around the world and some of those efforts were done violently and with confusion. The reaction of the people of that decade was filled with anger as they expressed their insights on the stiff societal system. Farrell then stated that the 1960s can stand out among other decades as it staged the rebellion of people especially the youth from the rigid 1950s. He also said that the root of that rebellion was the progressive modernism that started before the emergence of World War (16). The fight against the rigid social system did not only take place physically but also intellectually as literature had been used as an avenue for opening t he eyes of the public about the issues being faced by the society in that time (Cart 21). Cart also added that popular writers of 1960s detailed the events that made people take action as they fight for their complicated desires and motives (21). Those motives drove people as they did not give up for the fight they had. Hammond took notice of the critical thinkers that came out also in that decade as they thought of ways on how to prevent themselves from having too much of everything (175). She also added that balance had been sought in the pursuit of knowing the identity of own selves (Hammond 175). Despite of the pursuit for balance and self-identity, rigid rejection occurred against the dictated standards set forth by the older generation (Rielly 21). The 1960s also prevented the prevalent status quo to influence them by using rage that might have led to violence. People were unashamed and fearless as they brought out the sensitive topics that were once considered taboos. On top of that, the strength shown by those people came from the earlier fights against discrimination and conventional social system that were recorded in history (Bell 120). It can be rooted from the 1895 and 1914 modernist revolutions (Riley 58). Artistic revolution then occurred in that period as visual artists, musicians, poets and novelists went out of the traditional rules of making their own genre as they explore freely with their own form of art (Rielly 127). The self-image was also a prominent ideology in the 1960s as new point-of-views came out in the process as Roger Shattuck identified the ideology and process through his work called The Banquet Years as traditions discriminated people and how those people coped up with their situation (Bell 121). That decade focused on the welfare of the commoners like the youth and oppressed as they fought for their rights within the strict norms of the society. The paper would focus on the cultural changes and social revolutions of the 1960 s especially the massive efforts and resistance that people had done in that decade. After all, the people of the latter decades and generations owe the freedom being enjoyed to the people behind the events in the 60s that influenced the adjustments upon the social system. The 1960s was also named as the Swinging Sixties as many ups and downs took place in that decade that created many innovations and long-lasting effects to the lives of people worldwide (Palmer 179). The awareness in the global arena came to existence in the same decade as the younger generation did not conform to the beliefs and customs created by the older generations (Curran and Seaton 185). The whole decade then had produced the technological advancement that catered the needs

Opening a big day care center Research Paper Example | Topics and Well Written Essays - 1250 words

Opening a big day care center - Research Paper Example We help them get ready for assimilation in big schools. At ABC, we are dedicated to provide a warm and family environment for children. Even if we are moving to larger scale of setting, we are committed to give the quality individualized care that we have been known for. At ABC, we create a family atmosphere where children are allowed to interact with each other. We follow up progress and development of each child and report it to parents regularly as part of our service to parents. ABC Day Care tries to employ best qualified people who are able to keep up with the needs of the day care center and the children under its care. Hiring is based on competence as shown in academic achievements, prior wok experience, and attitudes. We are an equal-opportunity employer. Our activities ensure that work behaviors are done in an equal manner based on individual merit and fitness of the employee regardless of color, race, sex, religion, age, nationality, or sexual orientation, or disability. We are committed to prevent sexual harassment and to confront it when it occurs. We will respond to concerns, questions and allegations of sexual harassment brought by any member of the Center. This policy is in accordance with Human Rights and Equal Opportunity Act 1986. As required by the California State for Licensing, teacher must have at least 18 with 12 postsecondary units in early childhood education and have 6 months experience, or hold a valid CDA and have a 6 months on-the-job training or work experience, or hold a Children’s Center Permit issued by the CA commission for teacher Preparation and Licensing. Once a position is offered to an applicant at the center, he/she must be able to submit several documentations such health screening and safety screening, and a free from criminal investigation record. A certificate of good physical health , a TB TEST and drug test are needed. A new employee will be

George Mead Theory Essay Example for Free

George Mead Theory Essay â€Å"the self is something which has a development; it is not initially there, at birth, but arises in the process of social experience and activity, that is, develops in the given individual as a result of his relations to that process as a whole and to other individuals within that process.† * was an American philosopher, sociologist and psychologist, primarily affiliated with the University of Chicago, where he was one of several distinguished pragmatists * He is regarded as one of the founders of social psychology and the American sociological tradition in general. * Mead is well-known for his theory of the social self, which is based on the central argument that the self is a social emergent. * Mead’s most widely read work, Mind, Self and Society, gives priority to society over the mind and highlights the idea that the social leads to the development of mental states. * Mind is a process, not a thing, and it is found in social phenomena rather than within individuals. * The self occupies a central place in Mead’s theory. * Self is essentially a social structure and it arises in social experience. It is the unique combination of the roles and individual play in relation to others – the complex blending of individual motivations and socially desirable responses. * The self consists of an â€Å"I† which the active side and as object, called â€Å"me†. * Infants begin with no self. As they learn to use the language and other symbols, the self emerges through play which involves taking the roles of significant others. * Gradually children move from simpler games to more complex ones involving others such as team sports. Mead called this generalized others to refer to the general cultural norms and values people use as references in evaluating others. * Mead defines self as the ability to take oneself as an object and identifies basic mechanism of the development of the self as reflexivity the ability to put ourselves into the place of others and acts as they act. * Self can arise only through social experiences, and the traces its development to two stages in childhood: the play stage and game stage. * Play stage – children learn how to take the attitude of particular others themselves. * Game stage – children learn how to take the role of many others and the attitude of the generalized other. * I – is the immediate response of an individual to others; it is unpredictable and creative aspect of the self. * Me – is the organized set of attitudes of others that an individual assumes; it is how society dominates the individual and is a source of social control. Mead’s theory on social self * The social conception of the self entails that individual selves are the product of social interaction and not the logical or biological preconditions of that interaction. It is not initially there at birth but arises in the process of social experience and activity. * Language – allows individuals to take on the â€Å"role of the other† and allows people to respond to his or her own gestures in terms of symbolized attitudes of others. * Is communication via â€Å"significant symbols† and it is through significant communication that the individual is able to take the attitudes of others toward his/herself. Language is not only a â€Å"necessary mechanism† of the mind, but also the primary social foundation of self. * Play – individuals take on the roles of other people and pretend to be those other people in order to express the expectation of significant others. * This process of role-playing is the key to generation of self-consciousness and to the general development of the self. * In the play, the child takes the role of another and acts as though he/she were the other. This form of role-playing involves a single role at a time. Thus, the other which comes into the child’s experience in play is a â€Å"specific other† * Game – individual is required to internalize the roles of all others who are involved with him or her in the game and must comprehend the rules of the game. * Is the stage of social process at which * Generalized other- organized and generalized attitude of a social group. * consists of a composite of all those who contribute and participate in ones society * The individual defines his or her own behavior with reference to the generalized attitude of the social group(s) they occupy. When an individual can view him/herself from the standpoint of the generalized other, self-consciousness in the full sense of the terms is attained. * Me – represents the expectations and the attitudes of others (generalized others). It is the organized set of attitudes others that the individual assumes. * Is the social self * The organized set of attitudes of others which one himself assumes * is that part of the self which comes about as a result of the individuals internalization of societys values and behavior expectations * I – is the response to the â€Å"me†, or the person’s individuality. * Response of the organism to the attitudes of others * is that part of the self which is spontaneous * Self – develops by internalizing the norms of one’s society * Significant other are those with whom the individual has an important relationship

Financial Statement Analysis Of Marks And Spencers

Financial Statement Analysis Of Marks And Spencers This report will analyze Marks and Spencers financial statements for 2008 and 2009 using ratio analysis. Findings show that Marks and Spencer have not had a very good profitable year in comparison with 2008. The purpose of this report is to analyze the figures and to point out some of the reasons for the deprived performance. Table of Contents Aim of report 1 Ratio Analysis 1 Profitability ratios 1 Liquidity ratio 2 Performance ratio 3 Evaluation on profitability 5 Evaluation of the liquidity position 6 Information provided for the user groups 7 Conclusion 11 Recommendations 12 Bibliography 13 Evaluation of the assignment 14 Aim of Report This report will analyze Marks and Spencers financial statements for 2008 and 2009 using ratio analysis, explanations will be given on why the changes have occurred in the companies profitability, liquidity and what impact the changes have caused on the company. The companies annual report will be examined from the point of view of each set of its potential users. Ratio analysis An accounting ratio as suggested by Melville (1999) is the evaluation of a relationship which exists between two figures shown in a set of financial statements. In the following report mainly the profitability, liquidity and performance ratio will be discussed. Profitability Ratios The profitability ratios are used to evaluate whether the business was able to produce an acceptable level of profit. Gross profit % ratio This ratio shows the gross profit in comparison to sales. The higher the ratio percentage the better it is for the company. Gross profit/ sales x 100 2008 ( £M) 2009 ( £M)  £1,211.3/ £9,022.0100 =13.43%  £870.7/ £9,062.1100 =9.61% The gross profit margin has decreased from 2008 to 2009 by 3.82%. Pretax profit % ratio This ratio shows the net profit before tax in comparison to sales. The higher the ratio percentage the better it is for the company. Profit before taxation/ sales x 100 2008 ( £M) 2009 ( £M)  £1,129.1/ £9,022.0100 =12.51%  £706.2/ £9,062.1100 =7.79% The net profit before tax margin has decreased from 2008 to 2009 by 4.72%. After tax profit % ratio This ratio shows the net profit after tax in comparison to sales. The higher the ratio percentage the better it is for the company. Profit after tax/ sales x 100 2008 ( £M) 2009 ( £M)  £821.0/ £9,022.0100 =9.10%  £506.8/ £9,062.1100 =5.59% The net profit after tax margin has decreased from 2008 to 2009 by 3.51%. Liquidity ratios The liquidity ratios are an assessment so as to ensure whether the business is able to pay of its debts as they fall due. Current ratio This ratio shows how well the company can meet its short-term financial obligations from its current assets. Usually the optimum result is 1:1 or more, but this will vary with each company. Current assets/current liabilities 2008 ( £M) 2009 ( £M)  £1,181.7/ £1,988.9=0.594:1  £1,389.8/ £2,306.9=0.602:1 The current ratio has increased from 2008 to 2009 by 0.008. Quick ratio This ratio shows how well the company can meet its short-term financial obligations from its current assets, removing stock from the calculation. The ratio removes stock because it is the least liquid current asset. Usually the optimum result is 1:1 or more, but this will vary with each company. Quick Ratio = (Current assets- inventory)/current liabilities 2008 ( £M) 2009 ( £M) ( £1,181.7  £488.9)/  £1,988.9=0.348:1 ( £1,389.8  £536.0)/  £2,306.9=0.370:1 The quick ratio has increased from 2008 to 2009 by 0.022. Gearing ratio This ratio shows how much of the companys long-term funds are supported by lenders. Below 50% is seen as low geared and good. Above 50% is seen as a cause of concern. Gearing ratio = Total borrowings / equity * 100 2008 ( £M) 2009 ( £M)  £2815.1/ £1964.0 * 100 =143%  £3060.7/ £2,100.6 * 100 =146% The gearing ratio has increased from 143% to 146%. Debt ratio (Ward, 2010) This ratio shows how much the company is in debt. Usually the optimum result is 1:1 or less, but this will vary with each company. Debt ratio = Total liabilities / total assets 2008 ( £M) 2009 ( £M)  £5,197.0/ £7,161.0=0.726:1  £5,157.5/ £7,258.1=0.711:1 The debt ratio has decreased from 2008 to 2009 by 0.015. Performance Ratio This ratio helps in calculating the efficiency in the operation of the business through effective utilisation of its resources. After Tax Profit as % of Noncurrent Assets This ratio helps as to analyze the percentage of profit the business has made by utilising its noncurrent assets. After Tax Profit as % of Noncurrent Assets = Profit after tax / Noncurrent Assets 2009 ( £M) 2008 ( £M)  £506.8 /  £5868.3 = 8.63%  £821.0 /  £5979.3 = 13.73% From this ratio it is clear that M and S was not able to make much profit in 2009 as compared to 2008. In 2008 M and S was able to produce a profit of 13.73% by the utilization of its fixed assets but by reaching 2009 the profit made has decreased to 8.63% thus there was a decline in the profit by 5.1%. After Tax Profit as a % of shareholders Fund This ratio helps to analyze the amount of profit which the business was able to generate from the utilization of the shareholders fund. After Tax Profit as a % of shareholders Fund = Profit after tax / Total Equity 2009 ( £M) 2008 ( £M)  £506.8 / £ 2100.6 = 24.10%  £821.0 /  £1964.0 = 41.8% From the ratio it is again clear that the utilization of the shareholders fund so as to generate profit has also decreased in 2009 by 17.7%, i.e., in 2008 M and S was able to generate a profit of 41.8% which has reduced to 24.10% in 2009. Even though the company was not able to generate adequate profit from the shareholders fund, the company was able to increase the dividend of the shareholders from 20.3p to 22.5p (Pg: 78). Earnings per Share As suggested by McLaney and Atrill (1999), earnings per share is the amount of profit that has been earned from each ordinary share. 2009 ( £M) 2008 ( £M) 32.3 (Pg: 78) 49.2 (Pg: 78) From the figures listed above it is clear that the shares for 2009 where only providing an earning of 32.3p as compared to last year which was 49.2p thereby creating a difference of 16.9p. Dividend per Share As suggested by Melville (1999), dividend per share is the amount of dividend allotted for each share for the stock held by the shareholder. 2009 ( £M) 2008 ( £M) 22.5p (Pg: 90) 20.3p (Pg: 90) Even though the earnings per share and the after tax profit as a percentage of shareholders fund where all less M and S was able to provide a decent standard of dividend 22.5p to its shareholders as compared to 2008 which was only 20.3p. This shows that M and S are taking proper steps so as to keep their shareholders happy. Return on Capital Employed As suggested by Weaver and Lunt (2003), this ratio helps those who have invested in the business to analyze the amount of profit the business is making from the utilization of this capital. Return on capital employed = Profit after Tax/ (Total Assets Current Liabilities) * 100 2009 ( £M) 2008 ( £M) [ £506.8 / ( £7258.1  £2306.9)] * 100 [ £821 / ( £7161-  £1988.9)] * 100 = 10.24% =15.87% From this ratio it is obvious that M and S was not able to utilize its capital to the maximum level. In 2008 the company was able to provide a return on capital of 15.87% which reduced to 10.24% as it reached 2009. Evaluation of the profitability of Marks and Spencers Examining the results from the ratio results show each ratio has decreased in 2009 in comparison with 2008. The reasons behind the gross profit ratio decreasing were because the gross profit had decreased by  £340.6m in 2009 (p78). The gross profit had decreased because of the increase of the cost of sales by  £155m (p87). The increase in cost of sales maybe due to the increase in purchases over the year as MS increased their buying by 10 times a year (p28). The reasons behind the pretax profit ratio decreasing were because the pretax profit had decreased by  £422.9m in 2009 (p78). The pretax profit had decreased because of the increase in finance costs by  £67.9m (p78). The increase in the finance costs is due to the increase in interest payable and the increase in the unwinding on the discount of partnership liability to the MS UK pension scheme (p89). The reasons behind the after tax profit ratio decreasing were because the after tax profit had decreased by  £314.2m in 2009 (p78). The after tax profit had decreased because of the exceptional costs being stated (p78). The exceptional costs have occurred were not regular running costs and were due to property related costs, rationalisation of IT and logistic networks and redundancy costs (p88). Income tax was not a problem has it had decreased in 2009 (p78). Internal factors which had an impact on the profitability of MS were: Despite the economic recession sales revenue figures had gone up from the previous year (p78), giving a positive impact on the profitability. The finance costs of interest payable had increased to the previous year (p89), giving a negative impact on profitability. Exceptional costs and the exceptional pension credit during 2009 gave a negative impact on the profitability, as the Group had decided to make changes to the pension scheme (p88). Selling and marketing expenses had been decreased in 2009 (p87) to keep up with a tight budget (p14), this gave a positive impact on the profitability. Income tax paid this year was less compared to last year (p78), but as this was due to a lower pretax profit (p78), it still played a positive impact on the profitability. Finance income had decreased in comparison to 2008 (p78), this was due to the exceptional costs of  £135.9m and the decrease in franchised stores (p86). Profit before property disposals and exceptional items had decreased over the year (p78) and this created a negative impact on the profitability. External factors which had an impact on the profitability of MS were: The economic recession which MS along with other high street retailers had to face (p14), impacted the profitability of MS. Customers were not spending as freely as they would normally, resulting in lower sales figures in some areas and therefore lower profit levels. The pace of growth of MS and its services was slow due to the recession (p5). Due to the recession costs had to be lowered to lure customers (p14) this in result had a negative result on the profitability. The sterling currency rate had decreased in 2009 compared to 2008 (p104). Therefore any foreign business would have been affected by this change, resulting in a negative impact on the profitability. Evaluation of the liquidity position of Marks and Spencers Liquidity ratios are used to show the ability of the company to turn its assets into cash as quickly as possible and to measure the ability of the company to pay of its short-term debts and expenses within the expected time. One of the two main liquidity ratios are Current ratio and Quick ratio. It is always good to have a high liquidity ratio as it show the ability of the business to pay of its debt within the expected time. However if these ratios are too high this means that the business is having too much of current assets which are not used nor utilized as efficiently as required in order to deal with the day to day activities. Retail sector of M and S involves purchasing goods and trading cash on credit from its suppliers and for this reason cash flow statements are included. A cash flow statement is used in order to show the cash inflows and outflows of the business thereby providing a better liquidity assessment for M and S. This in fact helps outsiders to analyze the whether M and S is able to generate adequate cash from its day to day operations. The closing net cash has increased to a great extend from  £117.9m in 2008 to  £298.3m in 2009. Even though during these recession period M and S was able to show a good closing cash figure this in fact shows their ability to manage cash. Decrease in net cash outflow from operating activities from  £966.2m in 2008 to  £596.9m in 2009. (p80) This cash generated from the operating activities enabled them to spent on financial activities. Increase in net cash inflow from operation activities from  £1069.8m in 2008 to  £1290.6m in 2009. (p80) The main reason for such a good cash flow in 2009 as compared to 2008 is because of the cost reduction where ever possible(p1). By analyzing the liquidity ratios of M and S the following findings were found out: The current ratio of M and S operating in retail sector was 0.59: 1 in 2008 and 0.60:1 in 2009. This shows that M and S had 59p in current assets so as to pay of every  £1 worth of current liabilities in 2008 and 60p of current assets so as to pay of every  £1 current liability in 2009 The quick ratio in fact showed that the company had 37p worth of current assets to pay off every  £1 worth of current liability after deducting closing stock for 2009 and 35p for 2008. This in fact shows that the firm is under liquidity due to the fact that the company has fewer assets than liabilities. As already explained above the debt ratio shows how much the company is in liability over its assets. By looking at debt ratio for M and S it has decreased from 0.73:1 in 2008 to 71:1 in 2009 which is good as it suggests that the company was able to pay of its debts within the due date. The gearing ratio in fact measures the proportion of M and Ss long term funds provided by the lenders. By comparing the gearing ratio in 2009 which was 146% to the gearing ratio in 2008 which was 143%, it shows that M and S was able to increase their credit worthiness. Thus by increasing their credit worthiness they are able to gain further loans in ease. Information provided in the report for its users (Nyarko, 2009) Employees Employees provide labor for the company; they need financial information to ensure they have a secure job and are being made correctly. The report has the following information useful for employees: Closure of 26 mostly Simply food stores (p6) Reduce roles across head office by 15% (p15) Cap level of pay increase (p6) Early retirement reductions given (p6) Legal and safety performance improved from 80% to 92% (p14) Opened 75 stores (p15) Plan to open 10-15 stores within two years in the Indian subcontinent (p39) Introduced new development programs tailor made for growing tomorrows leaders (p46) Reinforced lines of communication between management and colleagues at every level (p46) One of the lowest UK turnover rates (p46) Training given across each field (p44) Communication improved using tools like In store listening groups (p47) 44 employees celebrated 40 years working for MS (p47) 40,000 great service awards for staff who have excelled in their role (p47) Over 3,500 elected employee representatives from every part of the business in the MS business involvement groups (BIG) (p47) Decrease of 83.3% on bonuses (p48) Pay for performance to be central for decisions (p62) Employees with disabilities given a full and fair consideration for all vacancies (p75) Increase in wage and salary cost by  £48m (p91) Shareholders Shareholders provide equity for the company; they need financial information to make economic decisions. The report has the following information useful for shareholders: Dividends cut by 20.9% (p1) Adjusted profits down 40% (p2) Largest clothes market share (p2) Clothes value market share decreased by 0.3% (p2) M S direct sales up 19.0% (p19) International growth up by 25.9% (p38) Growth by 15% of the Italian range in the food sector (p7) Kids wear increased market share by 0.6%pts and putting MS fourth in the market (p8) Earnings per share 28.0p down by 35.8% (p14) UK gross margin down 1.7% pts (p14) UK market share clothing and footwear down by 0.5% (p18) Carbon emission down by 18% (p19) Reduction in dividends payout by 33.3% (p49) After tax profit down by 314.2m (p78) Increase in retained earnings by  £20.2m (p79) Management The management is the executive and non executive directors of the company, they need financial information to determine if the company is making good progress or not and to make claims for performance related bonus issues. The report has the following information useful for management: Adjusted group profit before tax down by 40% (p2) 39 out of 100 rigorous commitments as part of plan A achieved (p9) New and old members in management team (p10) Group revenue up by 0.4% (p14) Group capital expenditure down by 38.2% (p15) UK sales down by 1.7% (p14) Operating cost up by 4.9% (p14) Adjusted operating profit down by 29.4% (p14) Profit before tax down by 40.0% (p14) 80% of portfolio into modernized format (p15) UK footfall down from  £21.8m to  £21.6m (p18) UKs fourth largest coffee shop chain (p25) Womens wear value market share down by 0.6%pts (p26) Womens wear volume market share down by 0.8%pts (p26) Lingerie value market share up by 0.4%pts (p29) Lingerie volume market share up by 1.2%pts (p29) Menswear value market share down by 0.4%pts (p30) Menswear volume marker share down by 0.2%pts (p30) Kids wear value market share up by 0.6%pts (p31) Kids wear volume market share up by 0.7%pts (p31) Food value market share down by 0.4%pts (p32) UK home sales up by 1.1% (p35) Customers Customers are those who buy from the company, they need financial information to compare financial information and product quality with other companies. The report has the following information useful for customers: New products and services introduced (p1) Building international portfolio (p1) Improve value without compromising quality (p57) Enticed an additional 200,000 under 35s into store for womens wear (p3) Four menswear brands ranging from  £4 to  £499 (p4) New promotions introduced e.g. dress for less (p6) Marketing cost 8.6% lower (p15) Opened 75 stores (p15) Womens wear and menswear divided up into different brands aimed at different customers (p26-30) Style magazines best shop for lingerie 2008 (p29) Top quality food by watchdog survey (p32) Added new products and ranges to home products (p35) Best new skincare product award (p35) Food to order catering service launched (p36) Remodeled 24 stores (p40) Leeds and Liverpool stores modernized upcoming year (p40) Reduced food carrier bag use by 83% (p43) Meet over 67% of the FSAs salt targets for 2010 (p44) The board supported by different committees to help its governance accountabilities (p50) MS core focus on quality, value, service, innovation and trust (p32-34) Suppliers Suppliers are those who sell to the company, they need financial information to check for credit worthiness of the company against others. The report has the following information useful for suppliers: Net debt down to  £2.5bn from  £3.1bn (p16) Increased buying from suppliers to 10 times a year (p28) Trained 1000 suppliers on ethical standards (p34) 2008 compassion in world farming compassionate supermarket of the year award (p34) Paying farmers a fixed and industry leading price for their milk (p34) Engaged in profitable partnerships (p51) Increase in cash flow levels by  £180.4m (p80) Improved net debt by  £586.9m (p80) Increase in current liabilities of trade by  £96.9m (p79) Continue as going concern (p76) Banks and other lenders Usually banks (or other lenders) provide financial help to businesses by providing money. The main concern of these banks and lenders when deciding to provide money to a business is to make sure the business is capable to keep up interest payments during the course of the loan and eventually repay the loan at the due date. Thus the banks require this financial information so as to analyze the financial position and prospects of the business in order to provide them their loans. The bankers and other lenders require the following information from the report: M and S creditors payment policies. (p75) The profit which has decreased by  £314.2m by comparing 2008 an 2009. This might increase the pressure among the lenders to make the company to return their money. (p78) Decreased noncurrent assets by  £111m, so as to seize the assets in case of non return of the loans. (p79) Current assets and Current liability which have both increased by  £208.1m and  £318m respectively. This would enable the lenders and banks to determine liquidity position of the company. (p79) Consolidated cash flow information, repayment of syndicate banks which has reduced to  £108.1m in 2009. This shows the company was able to deal in 2009 with fewer loans. (p80) The Governments The main reason for the governments to use the financial information of the company is to ensure whether the business is keeping up with their tax payments. The other reasons are to regulate the business and to provide national economic statistics. They are also responsible for preventing the business from any fraudulent acts. The report has the following information important for the government. External auditors report (p77) this enables the government to look at the fairness in the operation of M and S. Deferred tax decreased from  £372.1m to  £225.5m.(p79) Tax Authorities The taxation authorities are responsible for calculating the taxation liability from the accounting report provided by the company. Competitors Competitors may use the accounting information provided by their rivals so as to find ways to improve their own financial position. Due to this reason, usually businesses are keen in keeping their accounting information as private as possible. The General Public The businesses which are big and powerful are of interest to the general public. They usually require the policies of the organization so as to know how these policies would impact the community. The public would also want to know whether the business is running in profit or not. The general public would use the accounting information for the following reasons: Old people would like to know about the pension schemes. (p102) Whether the business operations are affecting climate change. (42) Conclusion Concluding the report the findings show Marks and Spencer have not had very good profitable year in comparison with 2008, with a deduction of after tax profit by 3.51%. This is vastly due to the economic recession which has been an external negative factor for all the High Street shops. Another reason for the deduction in profit levels was due to exceptional costs which incurred during the year. However MS have managed to increase their sales by  £40.1M by investing in their costs. They were able to gain growth in certain market sectors and make 80% of its portfolio into a modernized format. MS achieved several awards for their products and the services they provided during the year, which improved their brand image. MS were able to achieve 39 out of 100 of its commitments made to Plan A, which is a long term project to create an eco-friendly business. Examples of these are the reduction of carbon emissions by 18% and reducing food carrier bag usage by 83%.While MS closed down 26 u nderperforming stores, they managed to open 75 new stores. MS has one of UKs lowest turnover rates, as they were able to celebrate 40 years of working for MS by 44 of its employees. The employees wage and salary costs had been raised by  £48M in comparison with 2008, this shows MS was employing more people and paying their employees fairly. Although there had been a dividends cut of 20.9%, there had been an increase of retained earnings by  £20.2M; this maybe to due to MS retaining income for a rainy day, in the present times of the economic recession, or for further future investment. Recommendations To improve Marks and Spencers overall performance and to create a sustainable going concern business, it should: Continue to treat its employees well and award them for their performance to avoid losing any trained staff and maintain its good employer record. Increase its costs on selling and marketing to make customers aware of new products and services MS has to offer. This is return should compensate for the decrease in this years market share decreases. Research past data along with any future investment plans, to try to predict any exceptional costs which may occur. These can then be prepared for so the profit levels are not damaged to vastly. Continue to create innovative products and services which help to win awards for MS, as they will improve the brand image of the company as well as generate more sales. Think of ways to compensate the losses the shareholders have incurred this say year otherwise they may decide to sell them back. Continue to achieve more of Plan A commitments to try to help the society MS operates in, this in return will also create a stronger brand image for the company. Continue to improve on their cash flow levels, so they always have enough to counter any recession associated problems and do not run into liquidation. Look for niches in each of the market sectors by carrying out market research and create products and services in tune with the market needs, to attract more customers, generate more sales and improve the companys overall profit levels.

Frederick Douglass Fight For Freedom History Essay

Frederick Douglass Fight For Freedom History Essay In his speech, The Hypocrisy of American Slavery, Frederick Douglass enforces his main concept of inequality in the nation and the cruelty of slavery. Douglass endured a rough childhood of slavery in Maryland without the presence or help from his parents. From the very beginning of his life, Douglass knew nothing about the whereabouts of his father nonetheless who he was and barely ever saw his mother. During a tough period of a nation infested with segregation and inequality, Douglass applied to his master to have the right to find work for himself. During employment, he concocted a plan to escape slavery. After a successful getaway, Douglass assisted the Underground Railroad. At this time, the country was in great need of change. Certain historical events that occurred during the time period, such as the Compromise of 1850, and Douglasss rugged life experiences as a slave are applied to help frame the speech and convey how African Americans feel on Independence Day. Through a tone progressing from earnest to inflammatory and the use of rhetorical questions, biblical allusions, and puns, the delivery of The Hypocrisy of American Slavery effectively brings forth an awareness of the deterioration of the nation, the inequality between races and reveals how African Americans are affected by the harsh treatment they receive to help persuade the audience that slavery must be abolished. The Compromise of 1850 and Douglasss life as a slave during this time are important factors that help shape Douglasss speech. To help please the nation, The Compromise of 1850 was passed in an attempt to abolish and control slavery. The document states that it is inexpedient to abolish slavery in the District of Columbia whilst that institution continues to exist in the State of Marylandà ¢Ã¢â€š ¬Ã‚ ¦ (Compromise). This affected Douglass negatively as well as other states in America because as long as Maryland accepted slavery, other places were not allowed to abolish it. To Douglass, this was unfair and contributed to his reasoning on why he spoke to the public emphasizing the need of a free nation. Douglass lived a good part of his life in Maryland and had to endure the challenging life of a slave because he did not live in a free state. As a child, Frederick Douglass did not get to live a luxury life like whites. In an excerpt from his novel he writes I never saw my mother, to kn ow her as such, more than four or five times in my life; and each of these times was very short in duration, and at night (Frederick, Being). Douglass never got to have a relationship with his parents thus forcing him to grow up faster. In effect, it made him a stronger person in the end. He got split up from his mother because of silly things like the color of his skin. Later in his speech, Douglass references these silly things by referring to America as a blacker nation which is a pun between race and the status of the nation. The African Americans of the audience are captivated by the speech as they relate to the common struggles endured. Also, Douglass was educated about religion when he was young which explicated his frequent use of biblical allusions. He states that à ¢Ã¢â€š ¬Ã‚ ¦if their increase do no other good, it will do away the force of the argument, that God cursed Ham, and therefore American slavery is right (Frederick, Being). Things pertaining to God were always p resent in his life which explains his use of biblical allusions. These biblical references appealed to his audience that comprised of Christians. Also, the irrelevant claims towards why slavery is acceptable are recognized. All of this information about history and Douglasss life are important components when understanding Douglasss purpose for giving his speech. Douglasss experiences of suffering and mistreatment along with being asked by the leading citizens of Rochester on Independence Day led him to his exigency. He passionately expresses his feelings about the life he endured during slavery in an excerpt of the narrative of his life: I say, let him place himself in my situation- without home or friends- without money or credit- wanting shelter, and no one to give it- wanting bread, and no money to buy it, and at the same time let him feel that he is pursued by merciless men-hunter, and in total darkness as to what to do, where to go, or where to stay,- perfectly helpless both as to the means of defense and means of escape,- in the midst of plenty, yet suffering the terrible gnawings of hunger,- in the midst of houses, yet having no home,- among fellow-men, yet feeling as if in the midst of wild beasts, whose greediness to swallow up the trembling and half-famished fugitive is only equaled by that with which the monsters of the deep swallow up the helpless fish upon which they subside,- I say, let him be placed in this most trying situation,- the situation in which I was placed,- then, and not till then, will he fully appreciate the hardships of, and know how to sympathize with, the toil-worn and whip-scarred fug itive slave. (Frederick, Narrative) At this point in his life it is evident that he is already fed up with the struggles of hunger and homelessness along with the rights he was not able to enjoy. Frederick Douglass was finally ready to speak his mind to the dark world. Another reason for his exigency is the concept of freedom. Frederick Douglass was all for Lincolns platformà ¢Ã¢â€š ¬Ã‚ ¦free soil, free men, and free labor (Abolition). Knowing that could possibly become the outcome of his efforts, he was quickly enthused to deliver his speech. The overall concept that drove him to give the speech was the possibility of a better future for him as well as the entire nation and to persuade his audience at Corinthian Hall in Rochester that slavery must be abolished. Douglass begins with an earnest tone and polite diction to appeal to his audiences feelings and uses rhetorical questions to get everyone thinking about the issues between the nations need of freedom and equality. At the start of his speech he declares Fellow citizens, above your national, tumultuous joy, I hear the mournful wail of millions, whose chains, heavy and grievous yesterday, are today rendered more intolerably by the jubilant shouts the reach them? (Douglass). Douglass uses nice words that contrast with harsh words like fellow citizens, to ease the seriousness of the critical references to slavery. Rhetorical questions were incorporated into his speech to make his audience feel accountable for the greatly needed equality and freedom in the nation. Most importantly, he asks Are the great principles of political freedom and of natural justice, embodied in the Declaration of Independence, extended to us? (Douglass). This one question forces everyone to think about what rights exist in the nation and who they are extended to. Also, Frederick Douglass became fed up with the inequality of the nation because of race. He expresses that This Fourth of July is yours, not mine. You may rejoice, I must mourn (Douglass). He feels very strongly about the indifference of the nation and its status between the freedom and rights extended to all people. Douglass brings up a valid point that the Declaration guarantees the rights of Life, Liberty and the pursuit of Happiness and that slaves are not all blacks are privileged to enjoy these. Douglasss first half of his speech captivated his audience and enabled him to shift to more serious matters. The speech soon shifts to a vexed tone as Douglass explicates the obstacles of slavery and uses biblical references to point out the injustice of the mistreatment of slaves. Douglass becomes irritated when he complains Must I argue that a system thus marked with blood and stained with pollution is wrong? No I will not. I have better employment for my time and strength than such arguments would imply (Douglass). Douglass progressively becomes more passionate with his words as he becomes annoyed. He states here that it is ridiculous for people to not understand how seriously wrong slavery is and hopes it is a wakeup call to everybody. Next, he uses biblical references to relate to the audience. When mentioning the act of selfish men that would not rejoice when slaves are free, he implies that I am not that man. In case that, the dumb might eloquently speak, and the lame man leap as an hart (Douglass). The meaning behind this biblical reference is that a man is healed by God and then l eaps like a deer. Douglass acknowledges that he would be the one to rejoice when slaves were finally free. Certain references that come from the Bible relate to everyone because it points out the mistreatment of slaves and reminds everyone that God would not approve of this injustice. Both his tone and his references have transformed to be more harsh and unpleasant. Lastly, the tone is shifted to sound inflammatory and Douglass uses puns in order to point out the status of the nation due to race. Douglasss tone becomes bombastic towards his audience when he begins to bring up similarities between blacks and whites to prove that they are equal. He implies à ¢Ã¢â€š ¬Ã‚ ¦that we are engaged in all the enterprises common to other men-digging gold in California, à ¢Ã¢â€š ¬Ã‚ ¦feeding à ¢Ã¢â€š ¬Ã‚ ¦cattle on the hillside, living, moving, acting, thinking, planning, living in the families as husbands, wives, and children, and above all, confessing and worshiping the Christian Godà ¢Ã¢â€š ¬Ã‚ ¦-we are called upon to prove that we are men? (Douglass). Douglasss inductive argument continues to incorporate references to God and rhetorical questions. These things repetitively remind the audience to think of what they can do to change the nation because God would not approve of such behavior. Finally, Douglass cleverly incorporates a pun into his speech. He reasons I do not hesitate to declare, with all my soul, that the character and conduct of this nation never looked blacker to me than on this Fourth of July (Douglass). He cunningly uses blacker to reference race as well as the shadowing darkness the nation lies under. Usually puns are used for comic relief; this one is not. Frederick Douglass effectively conveys his message to his audience by all three of those rhetorical strategies along with his change in tone. Douglasss remarkable speech led to many accomplishments like abolitionist movements with William Lloyd Garrison as well as contributions to the Emancipation Proclamation. In the end, the Thirteenth Amendment was passed which completely abolished slavery in all of America. With the efforts of Garrison and the delivery of Douglasss speech, life in America was greatly impacted. It is recorded that In 1841, Garrison hired Frederick Douglass, a former slave, as an agent for the society. Douglass was an immediate success on the lecture circuit, first in the North and later on a six-month tour of meeting halls throughout the American West (Abolition). Both men teamed together and became a successful duo. Douglass and Garrison started successful abolition movements in the North and rattled the South. Soon after, propaganda in the South arose. It is concluded that When Lincoln was elected, the South saw him as a threat to Southern institutions and resorted to secession. And the Civil War bega n (Abolition). It can be assumed that the efforts of Douglass and Lincoln began the Civil War. The war led to an outcome of abolishing slavery for which Douglass speech will always be remembered. Finally, In 1863, Lincoln issued the Emancipation Proclamation, which declared all slaves in the Southern secessionist states free. Two years later, the Thirteenth Amendment to the Constitution, which states that neither slavery nor involuntary servitude shall exist in the United States, was ratified, and the abolitionists finally had their victory (Abolition). The country finally saw change and began to lighten up. Slavery was finally abolished as an effect of the hard work of Garrison, Lincoln, and Douglass. Most importantly, Douglasss efforts will always be remembered because it caused an unforgettable change in America. Frederick Douglass was an outstanding man with great character and strong beliefs. He did not care what others would think of him and stood strongly for what he believed and knew was right. The struggles of being a slave child shaped him to be the man he turned out to be. Also, historical events including the Compromise of 1850, shaped the phenomenal speech he gave on July 4th, 1852. By using rhetorical questions, biblical allusions, and puns, Douglass effectively conveyed his message that the freedom of slaves all around America was essential and that the nation was unhealthy, unjust, and slowly deteriorating as time progressed. Another key element he incorporated were shifts in tone. Douglass starts off nice and not over bearing but evolves to a bombastic tone. The legacy of his speech will forever be remembered because of the astounding things it caused including but not limited to abolitionist movements, the Civil War, the Emancipation Proclamation, and most importantly the Thirt eenth Amendment to the Constitution. If it were not for the hard work of Frederick Douglass, slavery may not have been abolished to this day.

Ecofeminism: The Feminism of Ecology Essay examples -- Ecofeminism

There are many, different oppressions throughout human society that are intricately woven together and interconnected. Many of these oppressions are formed within a patriarchal, Christian theology and involve the body: the body of Earth, the bodies of women, the body of animals. Sallie McFague sets up a model of bodies to help break these connected oppressions. McFague’s work emphasizes that the body and its oppressions are what connects Christian theology, feminism, and ecology. Her model focuses on the metaphorical idea that the body of the earth is the body of God (McFague, 1993). To better understand this model, we must first examine how bodies have been viewed and affected within the Christian religion framework of our western culture. Christianity has a long tradition of focusing on embodiment. Its basic practices and ideas of incarnation, Christology, the Resurrection, and the Eucharist, even the metaphor of the church being the body of Christ, all involve embodiment in some way (McFague, 1993). Yet, with these embodiment characteristics of Christianity, this religion still devalues nature and women’s bodies. It has set up a patriarchal framework for western culture of devaluing the body, and women. â€Å"Western culture and religion have a long, painful history of demeaning the female by identifying her with the body and with nature, while elevating the male by identifying him with reason and spirit† (McFague, 1993). This idea reinforces stereotypes that oppress women and separates the body from the mind and soul. Until we reconcile this dis connect of the body and mind, we cannot fully love all bodies; this leads to the inability to love the â€Å"body† of the earth (McFague, 1993). Without this love, we cannot fully appreciate ... ...hange and Global Warming Introduction. Global Issues. Retrieved from http://www.globalissues.org/article/233/climate-change-and-global-warming-introduction. United Nations Population Funds (2009, November 18). Facing a Changing World: Women, Population, and Climate. State of the World’s Population, UNFPA. Retrieved from http://www.unfpa.org/webdav/site/global/shared/swp/englishswop09.pdf. Warren, K. J. (1995). The Power and the Promise of Ecological Feminism. In M. H. MacKinnon & M. McIntyre (Eds.), Readings in Ecology and Feminist Theology (172-195). Kansas City: Sheed and Ward. Winerman, L. (2005). The Mind’s Mirror. Monitor on Psychology, 36. Retrieved from http://www.apa.org/monitor/oct05/mirror.aspx. Young, H. (2013). Why We Won’t Stop Global Warming. Aljazeera. Retrieved from http://www.aljazeera.com/indepth/opinion/2013/01/201312094040359963.html.

workers comp :: essays research papers

It shouldn't hurt to go to work. But in 1998, nearly 6 million U.S. workers were injured at work or became sick because of their jobs. Most working Americans know that they are protected by workers' compensation laws if they are injured on the job. But many are unaware of the prominent role played by organized labor in securing these historic legal protections. Workers' compensation laws became necessary at the turn of the century, when injured workers were faced with rising medical costs and lost time. In those days, an injured employee had to prove that the employer was at fault, due either to an unsafe workplace, lack of safe tools, failing to warn of dangers or failing to furnish adequate help. If the employer was not at fault, the employee received no compensation. Even if the employer was at fault, the injured worker still could not recover if he was partly to blame, or if he knew of the risks beforehand, or if the injury was caused by a fellow servant. In most cases, injured workers received no compensation at all. Employees and their families faced financial ruin. And if a worker happened to overcome the legal obstacles and received money damages, the employer might be put out of business, costing other employees their jobs. To remedy this unfairness, Labor struggled for the passage of workers' compensation laws. Labor argued that an employer could pay for work injuries by merely raising the price of its product or service by a few pennies to purchase workers' compensation insurance. In contrast, an employee bearing the cost of his own injury could become destitute. Labor's battle cry was, "the cost of the product should bear the blood of the worker." The original model for workers' compensation legislation was a compromise between business and labor. Employees gave up their right to sue for large jury awards in exchange for more modest but certain compensation for lost time, medical bills and permanency. Employers gave up their cozy system of fault-based liability in exchange for a no-fault system, but with limits on the amount of money they would have to pay their injured employees. Early workers' compensation laws covered only hazardous industries, such as construction, demolition and mining.

Psychology of lying Essay

In order for an individual to detect that a person is telling a lie, the person needs to understand the psychology of lying to know the reason behind the act. In fact, having knowledge on the psychology of lying can help you become more observant to the different signs of lying, as well as the mentality that comes with it. This is useful in order to avoid being put in a sense of doubt or under emotional stress when you are confronted with it. The psychology of lying can be a complicated concept because people lie for a different reasons, While some people lie in an attempt to avoid punishment or to avoid hurting someone else’s feelings, others lie out of impulse or because they want to present themselves as someone they are not. Lies are common. People studying the psychology of lying will soon find that telling lies does not automatically indicate any type of mental disorder. Even if there is an instance where a person tells a lie without first considering the reasoning behind it or the consequences resulting from the lie this is not considered a symptom of psychopathology. It would only be considered a symptom if the person does this often and it has negative effects on his or her life. Lying is not simple as telling the truth versus falsifying it. It is deeper than that, it is not always about distortion or nor disclosure of facts, it may well be about creating a whole new set of truths that only the liar knows of. It appears some lie for no reason at all while many lie with great reasoning, some lie for a cause, and many build a cause to lie. It is not always about the flip side of truth, sometimes, a lie stands on its own two feet: 1upon deep explanation, you will find that lying is a complex act, a complicated aspects of ones personality. 2it is more than a habit, almost a natural human trait. You can run from the truth You can hide from the truth You can deny the truth But, you cannot destroy the truth†¦ Sometimes knowing the truth may hurt even more, yet still, in the longer run, a lie causes more damage than truth. Chapter Two REVIEW THE LITERATURE Self-esteem is one of the biggest culprits in our lying ways. â€Å"We find that as soon as people feel that their self-esteem is threaten, they immediately begin to lie at higher levels.† Many lies are simply for the purpose of maintaining social contacts by avoiding insults or discords. Small lies that avoid conflict are probably the most common sort of lie†¦ and avoiding conflict is a top motivator for deception. The farther one’s true self is from their ideal self, the more likely they are to lie to boost themselves up, in others eye or their eyes†¦ or perhaps how they perceive others to perceive them. That is hard train of thought to follow, but lying is a complex phenomenon.—Robert Feldman (psychologist) A person’s first instinct is to serve his or her own self-interest. People are more likely to lie when they can justify such lies to themselves. When under time pressure, having to make decision that could yield financial reword would make people more likely to lie and when people are not under time pressure, they are unlikely to lie there is no opportunity to rationalize their behavior. – Shaul Shalvi (psychological scientists, university of Amsterdam) & Ori Eldar and Yoella Bereby-Meyer (university of the Negev Investigated)[TITLE: what factors influence dishonest behavior] To lie is to state something that one knows to be false or that one has not reasonably ascertained to be true with the intention that it be taken for the truth by oneself or someone else, then a lie is a lie big or small but since lie usually has consequences, people always want to differentiate between some of them. What the people (or court system) are actually trying to do is to weigh the effects of a lie by a liar on its victims the conceptions and outcomes of lying can be many but when a person finally make a choice to speak, write or present something knowingly to be false, that single piece there is a lie unless the liar is insane or incapable to understand what she or he is doing. – Stephanie Ericcson [TITLE: The way we lie] â€Å"Trustworthiness is a highly esteemed commodity, when one has it, one is considered valuable. When one has lost it, one may be considered worthless.† A lie is a false statement to a person or group made by another person who knows it is not the whole truth, intentionally. Lying is when a person doesn’t tell the truth. There are many reasons a person may tell a lie. Usually people lie to get themselves out of trouble. Some people actually have a disorder that makes them lie without realizing they are doing so. it is one of the most common wrong acts that we carry out. It’s an avoidable part of human nature so its worth spending time thinking about it. Most of people would say that lying is always wrong, except when there’s a good reason for it—which means that it’s not always wrong. Lying is giving some information while believing it to be untrue, intending to deceive by doing so.— People have reasons for not telling the truth. Whether it’s to not hurt someone’s feelings, or to not let a parent find something out, or to even make life’s harsh reality more bearable. There are dozens of reasons that someone out there thinks is a reason to not tell the truth. Even as I write this, I still wonder. Are the people that justify their reasons for not telling the truth actually hurting themselves? The oddest thing happens if you are constantly not telling the truth. Somewhere in there, you start to forget what truth is. If someone is constantly lying to everyone around them, how in the world can they go on telling the truth to themselves. Usually people don’t even know that they are doing it. After awhile, the  alter reality takes over and you won’t be able to tell the difference between a lie and the truth. So, in essence, you could say that one of the realities of not telling the truth is that you lose yourself, literally, but you may not even notice it. You would think that this phenomena would be something that would take a lot of big choices–large decisions to arrive at a point where you didn’t recognize the truth. Actually, it’s the opposite. It takes just one tiny step at a time to lose yourself somewhere in non-truths. —unknown( What Kinds of Reasons Are There for Not Telling the Truth?Is it Okay Not to Tell the Truth? ) Chapter Three RESEARCH PROBLEM To determine the causes of telling a lie, the consequences it takes, the types of lies they told, and the different kinds of liars that there is. Chapter four Design the Study a) Research design In order for an individual to detect that a person is telling a lie, the person needs to understand the psychology of lying to know the reason behind the act. In fact, having knowledge on the psychology of lying can help you become more observant to the different signs of lying, as well as the mentality that comes with it. This is useful in order to avoid being put in a sense of doubt or under emotional stress when you are confronted with it. Everybody lies, it may only be white lies but everyone tell lies or omits the truths sometimes we start lying at around age of four (4) or five () when children gain an awareness of the use and power of language. This first  lying is not malicious but rather to find out or test what can manipulated in a child’s environment. Eventually children begin to use lying to get out of trouble or get something they want. The person who seems to feel compelled to lie about both small and large stuff has a problem. We often call these folks pathological liars they lied to protect themselves, look good financially or socially to avoid punishment. Quite often the person who has been deceived knows that this type of liars has a certain extent deluded him or herself and is therefore to be someone pitied. A much more troubling group is those who lie a lot and knowingly for personal gain. These people may have a diagnosis called anti social personality disorder, also known as being a sociopath and often get into scrapes with the law. Lying often get worse with the passage of time when you get away with a lie it often impels you to continue your deceptions. Also liars often find themselves perpetrating more untruths to cover themselves. We hold different people to different standards when it comes to telling the truth we expect. For example, less honesty from politician than from scientists, we have a vision of purity about those who are doing research, while we imagine that politicians will at least shade the truth about themselves in order to get elected. There are many reasons why does a person tell a lie, but here are the major causes of why people choose to tell a lie: 1Fear, One of the reasons why a person tells a lie is because of the fear of possible consequences involved when telling the truth. This psychology of lying is quite prevalent in younger generations when they are hiding something sensitive from their friends and family members — opting to tell a lie rather than being punished for telling the truth. It is a sign of escape of possible punishment that comes with the act of telling the truth. 2Self-Image, improving their own image in the eyes of their friends and families is one of the reasons why people tell a lie. In order to uplift their social on par with others, a person would often create stories, usually on the spot, to make sure that the other party is kicked out of the limelight. This  psychology of lying is just a temporary rise on the social ladder, and will often be replaced with embarrassment when the truth comes out. 3Harming Others, Another purpose is to attack other people, indirectly, by telling a lie about them. In fact, this is often seen felt by prominent individuals in the society. In order to lower the status or career of this individual, a person will often create a lie that will put others into a state of doubt regarding their own beliefs and truths. To summarize, people may lie due to the fear of the consequences when they tell the truth, to boost their self-image inappropriately, or to deliberately harm others. Using the psychology of lying, you’ll be able to handle circumstances when people are not telling the truth. Lies might have been part of human life since language appeared. Although they are something people frown upon, they are not all vicious. According to the purpose to tell lies, they can be divided into three types: â€Å"the types of lies people tell†, Beneficial Lies. Usually means to help. They are told out of kindness and people benefit from them. They help avoid hurt, sadness, insult, and impersonality. For example, a peasant lied to the Nazi Army that no Jews were hiding in his place; parents lie to the children that their beloved grandpa is living happily in the heaven. These do cheat the listeners, but the liars ought to be praised instead of being criticized. Spiteful Lies. Mean to gain benefit and hurt people. They may come in the form of deceit or rumors. For example, lawyers lie on the court to help his criminal client to win the lawsuit; sellers lie to their customers to talk them into buying the fake and shoddy products. These liars just benefit from the lies and get reputation, profit or toleration. In comparison, rumors are more vicious. Liars make them to revenge or to pull their rivalries down. These happen a lot in politics, business, and entertainment world. A politician and his party make rumors that the rivalry involved in sexual scandals or corruptions; an enterprise tell the media that their competitors use forbidden additive to their products; a famous star expose to public that another star has a bastard raised somewhere. These lies are mean and should be condemned. Neutral Lies. Are meant nothing and much more simpler. When asked about private things, people may avoid answering the truth by telling a lie. This does no harm to both sides and is a protection to  privacy. White Lies. Is often called the least serious of all lies. People tell white lies claiming to be tactful or polite. It can create distance between you and others, and destroys your credibility. If there are lies are not mean to harm others, there are also lies that mean to hurt others and these are: 1Fabrication. Is telling others something you don’t know for sure is true. It is extremely hurtful because they lead rumors that can damage someone else’s reputation. Spreading rumors not only a lie but is also stealing another’s reputation. 2Bold-faced Lie. Telling something that everyone knows it’s a lie. Simple and sometimes cute for a little child to tell a bold-faced lie about not eating any cookies, even though there’s chocolate all over his face. As we get older, we try to be more clever with our cover-ups, some people never grow up and deal with their bold-faced lying even though others know what they’re saying is completely false. When people hear a bold-faced lie they are resentful that the liar would be so belittling of their time and intelligence. 3Exaggeration. Is enhancing a truth by adding lies to it. The person who exaggerates usually mixes truths and untruths to make themselves look impressive to others, an exaggerator can weave truth and lies together causing confusion even to the liar. After a while, the exaggerator begins to believe his or her exaggeration. 4Deception. Tries to create an impression that causes others to be misled by not telling all the facts or creating a false impression. It is a dangerous one because the liar intends to harm or disadvantage the victim for their own benefit. 6Plagiarism. Is both lying and stealing. It consists of copying someone else work and calling it your own. It is a very serious act, some college and graduate students have even been kicked out of school because of it. Lying is bad because it treats those who are lied to as a means to achieve the liar’s purpose, rather than as a valuable end in themselves. Many people think that it is wrong to treat people as means not ends. it makes it difficult for the person being lied to make a free and informed decision about the matter concerned. Lies lead people to base their decisions on false information. it cannot sensibly be made into a universal principle. Many people think that something should only be accepted as an ethical rule  if it can be applied in every case, it’s a basic moral wrong. Some things are fundamentally bad—lying is one of them. it’s something that good people don’t do. Good behavior displays the virtues found in good people. it corrupts the liar. Telling lies may become a habit and if a person regularly indulges in one form of wrong-doing they may well become more comfortable with wrong-doing in general. Some religious people argue lying is bad because it misuses the God-given gift of human communications. God gave humanity speech so that they could accurately share they’re thought—lying does the opposite. To make it short, lying is bad because language is essential to human societies and carries the obligation to use it truthfully. Some people are so expert at deception that it often takes a long time to find out that we have been lied to, the following are the example of different liars that we encounter in our everyday life: The Occasional Liar. These people seldom lie. But when they do they are blown away by their actions and feel guilty for what they have done. These types of people are the ones who are quick to seek forgiveness from the person their lied to. The occasional liar is not perfect but is usually respected for his/her strong attempt at being a truthful person and humble enough to admit their mistakes. Frequent Liars. The frequent liar goes about his/her life lying every which way. This person is not concerned about covering his tracts, or making sure his lie make sense. Everybody knows this person is lying because he is sloppy with his lies. This person has very few friends, because people get sick of his obviously twisted stories. The Smooth Liars. The smooth liar is just what their description sound like—this person has become very smooth and skilled at telling lies. There are those that say they can pick out a liar every time, but that’s not necessarily so when it comes to the smooth liars. This liars is so good with words and body language people tend to believe him even when they know he has a reputation of being a liar. Yet, all the time, the smooth liar knows he’s lying. These people are fun to be around, and very entertaining, but after being found out, the smooth liar tends to move on to others to whom he can apply his dark talents. The Compulsive Liar. This person lies when they don’t have to, even if telling the truth makes more sense than the lies they tell. These  people have an addiction to lying, and they simply cannot stop. They are out of control. They spend hours studying situations to come up with more lies that will allow them to maintain all their previous lies. These people are totally untrustworthy and end up unable to keep friends. A compulsive liars ends up lonely, sad person who tragically lies the most to their own self. The Pathological Liar. A pathological liars is a liars who believes the lies he/she is telling, he/she manages to convince him/herself they are true, in comparison to a compulsive liar who will lie for any reason, and knows they are lies but apparently can’t stop him/herself from dong so. There is no proof way to detect weather we are being misled or not but there are often clues you can see in behavior that should make you suspicious. Avoidance of Eye Contact. Usually someone makes eye contact at least half the time they are talking to you. If you notice them avoiding eye contact or looking down during a specific part of a conversation, they may well be lying. Change of Voice. A variation in pitch of voice or rate of speech can be a sign of lying so can lots of ummms and ahhhs†¦ Body Language. Turning your body away, covering your face or mouth, a lot of fidgeting of hands or legs can indicate deception. Contradicting Yourself. Making statements that just don’t hold together should make you suspicious. Lies obviously hurt the person who is lied to (most of the time), but they can also hurt the liar, and society in general. The person who is lied to suffers if they don’t find out because: (a) They are deprived of some control over their future because they can no longer make an informed choice about the issue concerned, (b) They are not fully informed about their possible courses of action, (c) They may make a decision that they would not otherwise have made, (d) They may suffer damages as a result of lie, (e) They doubt their own ability to assess truth and make decisions, (f) They feel badly treated—deceived and manipulated, and regarded as a person who doesn’t deserve the truth, (g) They become untrusting and uncertain and this too damages their ability to make free and informed choices and last and more worst, (h) They may seek revenge. The liar is also hurt because: (a) He has to remember the lies he’s told, (b) He must act in conformity with the lies, (c) He may have to tell more lies to avoid being found out, (d) He has to be wary of those he’s lied to, (e) His long-term credibility is at risk, (f) He will probably suffer harm if he’s found out, if he’s found out, people are more likely to lie to him, he’s less likely to believed in future, (g) His own view of integrity is damaged, (h) He may find it easier to lie again or to do other wrong. Those who tell â€Å"good lies† don’t generally suffer these consequences—although they may do so on some occasions. Society can also be hurt because: (a) The general level of truthfulness falls—other people may be encouraged to lie, (b) Lying may become a generally accepted practice in some quarters, (c) It becomes harder for people to trust each other or the institution of society, (d) Social cohesion is weakened, (e)Eventually no one is able to believe anyone else and society collapses. In some culture, lying is part of everyday life for most people (like in japan) and people are used to it and don’t expect to be told the truth (esp. about opinions and feelings) all the time. In other cultures (e.g. France), even a white lie is objectionable, as the truth is more important than â€Å"flattering† or avoiding shocking people. Some lies lead to someone’s death, the best example of this was the movie about â€Å"I know what you did last summer† it is the story of four friends who are being attacked by a killer, one year after covering up a car accidents in which they were involved. Most of the people choose to believe in lies because believing in lies make less thinking and sheep hate to think. They like others to think for them and lie is sweet and truth is bitter. Sometimes the truth strings and some people cant handle it so they choose to believe the lies that been told to them. Lying takes many forms, whether it is mere exaggeration or blatant untruths. It is the severity of the lies, the frequency of the lies and the reasoning behind the lies that points to a psychological problem. The capacity to lie is noted early and nearly universally in human development. Social psychology and developmental psychology are concerned with the theory of mind, which people employ to simulate another’s reaction to their story and determine if a lie will be believable. The most commonly cited milestone, what is known as Machiavellian intelligence, is at the age of about four and a half years, when children begin to be able to lie convincingly. Before this, they seem simply unable to comprehend why others don’t see the same view of events that they do — and seem to assume that there is only one point of view, which is their own. Those with Parkinson’s disease show difficulties in deceiving others, difficulties that link to prefrontal hypometabolism. This suggests a link between the capacity for dishonesty and integrity of prefrontal functioning. Pseudologia fantastica is a term applied by psychiatrists to the behaviour of habitual or compulsive lying. Mythomania is the condition where there is an excessive or abnormal propensity for lying and exaggerating. Young children learn from experience that stating an untruth can avoid punishment for misdeeds, before they develop the theory of mind necessary to understand why it works. In this stage of development, children will sometimes tell outrageous and unbelievable lies, because they lack the conceptual framework to judge whether a statement is believable, or even to understand the concept of believability When children first learn how lying works, they lack the moral understanding of when to refrain from doing it. It takes years of watching people tell lies, and the results of these lies, to develop a proper understanding. Propensity to lie varies greatly between children, some doing so habitually and others being habitually honest. Habits in this regard are likely to change in early adulthood. Lying takes longer than telling the truth. Or, â€Å"It does not require many words to speak the truth.† Researchers find that college students lie to their mothers in one out of two conversations. We’re not talking little white lies, here. We are talking about actually misleading someone, deliberately conveying a false impression. If your niece is very young and she lies, it may be a sign that she needs more attention from her parents or caregivers. Kids may resort to  lying when a new sibling is born or when parents seem distracted by their own problems. It could also be a signal that something is going on in school that needs remedying. It’s wise for a parent to ask a child what’s going on. It could be as simple a conversation as: â€Å"Tell me about some things that happen in your day that you like,† followed by, â€Å"Now tell me about things that happen to you that you don’t like.† That’s generally a good way for adults to get helpful information without making the child feel ashamed about her lying. If your niece is older and concocts fabulous stories, perhaps her work and other aspects of her life need to be more challenging. It may be that she feels overly constrained by rules and regulations or a situation that deprives her of stimulation and experience. Most people who lie are not entirely comfortable doing so. The conversations in which they lied were not as pleasant or intimate as truthful encounters. But the mental distress felt from being untruthful doesn’t last long†¦ b) Operationalized the Variables Lying & Deception –no, no, what I mean is†¦ the art of mendacity†¦ Lying. Tell a lie? Nah, you’d never do that–would you? Recent research on lying is showing that up to 60% of people lie, males doing so more than females by two to three times. People lie an average of 25 times a day, mostly to dodge trouble, make themselves look good, or to avoid discomfort to others. By about age 2.5-3 about 70% of children are capable of lying, and some can do it well. At age four, they will peek when told not to do so. Young children will lie about actions, but not about how they feel. By age 10 they are more sophisticated because they can pretend. As they get older, cheating becomes more common. In a self-test experiment in which they were asked to take a test but not look at the answers on the back of the page, 40% routinely cheated (60% if there was a reward for performance). 100% of those who cheated lied about doing so. In experiments at the University of Massachusetts, students were encouraged to introduced themselves to others. Over 60% lied about themselves (3 times every 10 minutes!), made up fictitious information to make themselves look better, yet there was no  benefit to the lie. Regarding detection of lying: FBI agents and judges actually no better than others at detecting a lie. Robert Feldman at the University of Massachusetts reports that most people aren’t aware of how often they mask the truth. His research shows that people â€Å"shade the truth† 1-6 times per hour in interactions. Gender differences show that women more often lie to protect others, while men lie to promote themselves (The truth about lying, 2001). c) Set up observation d) Write questionnaire What is lying? Why lying is wrong? What are the difference between a compulsive liar and pathological liar? What is hypometabolism, Pseudologia fantastica, and Mythomania? Why does people usually lie?  Is plagiarism can be considered a minor lies?  Why do most of the time people believed in a lie, Even they know that it is a lie? What should a parent do to encourage his/her children to tell the truth instead of lying? Is lying can be considered as a crime or an offence? What are the effects or consequences of telling a lie? And how to tell truth despite the consequences? Chapter Five The truth about lying (understanding the psychology of lying) Some people are so expert at deception that it often takes a long time to find out that we have been lied to. If you lie all the time even about unimportant things you are likely to have a problem that will eventually cause you real relationship, financial or legal troubles. Figuring out what is driving you to lie in the first place will help you heal this self-destructive behavior. This may mean going into treatment with a therapist to discover why you feel the need to deceive. Most of the people choose to believed in a lie because some lies are hard to take and just like what they say what you don’t know wont hurt you, some cannot handle the truth so they choose to believe what others say even though they know it themselves that it is not true. We hate liar or dislike liar because it’s a matter of trust, when person lies they have broken a bond—unspoken agreement to treat other as we would like to be treated serious deception often makes it impossible for us to trust another person again. Because the issue of truth is on the line, coming clean about the lies as soon as possible is the best way to mend fences. If the truth only comes out once it is forced, repair of trust is far less likely. For example, as a parent, the most important message you can send your children about lying is that you always want them to come clean with you no matter how big a whopper they have told, remind them that you would always rather hear the truth, no matter how bad it is than be deceive. There are many kinds of lies. Lying in court after taking an oath is called â€Å"perjury† and is usually treated as a crime or offence. At the other extremity, there are â€Å"white lies†, which give good feelings to another person (e.g. telling your friend that you like their new jacket, when in fact you hate it) Logically, white lies can be good because they avoid creating unnecessary trouble and make people happy. But on the other hand, when people find out about a lie (even a white lie), they may be even more hurt than if they were told the truth at first in a tactful way. Lies that create a serious trouble and can even lead to some people’s death or serious injuries, damages or lead to paranoia or depression. Imagine someone who is in love and the loved person tell him/her that they also love her/him, but after some time, when the first person is already deeply committed emotionally, they find out that their loved one really doesn’t care at all about them and he/she commit suicide. Or what a person selling his/her car and telling the buyer that everything is fine, when in fact he knows that the breaks are dysfunctional, and the buyer dies in an accident because of that? What about someone lying to their partner about their faithfulness and transmitting them a fatal STD by abusing their trust these lies are simple and pretty common examples of lies that can have tragic consequences. That is why lying can be considered as crime, even a white lie (like the first and last example in the above paragraph). What differentiate of crime from an offense, is that a crime harms people or create physical or psychological damages. An offense (like speeding, drunk, driving, etc.) means not respecting a law or rule, without causing any harm or damage to anybody else (if a person drives under the influence of alcohol and commits an accident, it becomes a crime) The problem with lies (esp. white lies) is that the harm is not direct and does not always happen afterwards (e.g. if the person doesn’t find out and nothing bad happens). But as it depends somewhat on the motivation of chance of the person who is lied to, to find out the truth, lying is always a potential crime (people can always find out if they try or just by chance). That is why any lies can considered as a crime, even if the harm has not yet been done, because it can still happen in the future. Of course, lying about how much you like your friends new clothes is a benign crime. Lying is very much like stealing in that it can be graded, from benign to extremely serious, stealing a blank sheet of paper from your company is not even punishable but stealing a Leonardo da Vinci in a Museum is quite another matter. Lying is the same, a small lie with little consequence is a pardonable crime, but it’s still a crime, like stealing. Lying causes anxiety, depression and physical illness. You constantly worry your lies will be revealed. Keeping your stories straight requires a lot of work. After you lie to someone, you may not like being around that person. Lies ruin friendship, work relationship and marriages. If someone catches you lying, he or she wont easily believes you again. Your status in that person’s eyes drops to zero. You lie because you are afraid of what might happen, if you tell the truth. You afraid you can’t handle the consequences, but then the lies become a problem and you suffer worse consequences. So instead of worrying about the consequences as your first priority. Tell the truth as your first priority and then deal with the consequences. There are some benefits that a person can get from telling a truth, (a) Because you tell the truth, you don’t have to remember what you said to whom. You wont accidentally contradict yourself, (b) You earn the reputation as an honest person, if you are a manager, your staff members tell each other, â€Å"our boss might be more honest about your work than you sometimes want to hear, but it’s better to know the truth †, (c) People follow your example and are more truthful to you, (d) Your stress level drops. You sleep better, eat better and look better, (e) You can look at yourself in the mirror. Lying causes self-criticism and depression. Honesty causes self-confidence and pride, (f) You’re more persuasive, To be persuasive, you need to be believable. To be believable, you must be truthful, (g) Most of all, you are trustworthy. When people can trust you, you earn their support. You need people’s support to reach your goals. In general, lying is not considered a good habit. But it is always depends on the situation and purpose of lying. If it is meant for achieving some superior objectives with some universal interest like universal peace or universal happiness, one can lie, But it is not suggested for anyone to tell a lie. A lie has three essential features: A lie communicates some information. The liar intends to deceive or mislead. The liar believes that what they are saying is not true. A lie doesn’t have to give false information. A lie doesn’t have to be told with a bad(malicious) intentions. Lying is bad because a generally truthful word is a good thing. Lying diminishes trust between human beings: if people generally didn’t tell the truth, life would become very difficult, as nobody could be trusted and nothing you heard or read could be trusted—you would have to find everything out for yourself. An untrusting world is also bad for liars—lying isn’t much use if everyone is doing it. Types of Liars A â€Å"Natural Liars† is someone who does have a conscience but is confident of their ability to deceive, and has been doing so since childhood. Often they learned to lie to their parents to avoid terrible punishments that would be handed out if they told the truth. Many natural liars capitalize on this ability as adults by becoming trial lawyers, salespeople, negotiators, actors, politicians and spies. An â€Å"Unnatural Liar† is a person who, as a child was convinced by his parents it was impossible for him to lie and that the parent and others would always detect it, These poor saps go through life telling everyone, insisting â€Å"I can never tell a lie† and causing anger and trouble among everyone they meet. Chapter Six Analyze the Data Lying is a skill that requires intelligence, intuition, emotional intelligence, quick-wittedness, and knowledge of what makes a lie generally believable or generally not believable. You can’t tell a lie if you start out looking untrustworthy. When you’re deceiving people you care about in a  way that would harm them, lying can be fatal. Lying has its share of problems, especially in the compulsive or pathological sense, but people also couldn’t exist entirely without it. Bad thing about lying is that it can affect your psychological well being if you lie most of the time. It can create a conflict between your super-ego (conscience) and ego (the reality principle). It creates tension, which makes you feel unpleasant. And in the end, you might have disorders or behavior problem due to constant lying, and lying will not solve any problem Lying is often a useful skill to have in the short-term. The problem is when you’re revealed to have a reputation for lying, and thus everyone will be less willing to help you with anything. Most of the time, people will believe anything, as long as it’s a logical, at least in their minds. But if you lie to absolutely everyone, someone’s going to call you on it, and everyone else you’ve ever spoken to is going to know about it. It can be disastrous for your reputation, including occupationally. Over a long-term, it is not so useful, and can get you in trouble in all areas of life. It should be used only when appropriate; as in, when you can get away with it without needing to think too hard about the lie itself. In situations where you have to defend your lie, it becomes more difficult, as well as risky. Lies doesn’t only hurt the one who’s been lied to but also the society and the liar itself. Lie have a different reasons, its either to hide something or are afraid to the consequences it would create. There are lies that comes even if it didn’t intended to. But there are also others who would lie to hurt others, these kinds of lying is not good to exercise and may consider as a crime. Avoidance of the eye contact can be considered as one of the proof that a person is lying. People who have psychological problems that result in perpetual lying can seek treatment with a competent behavior professional. Treatment may include  counseling, behavior modification or contracts between the patient and therapist that include negative consequences for lying and positive reinforcements when the patient consistently tells the truth. If you have trouble with a compulsion to lie despite efforts to stop, consider seeking out professional assistance from a specialist who has experience in helping people who cannot seem to stop lying. Lying is well researched in the field of psychology, and for this reason there is hope for people who have a problem with compulsively telling a lies for whatever reasons Chapter Seven Conclusion There are different reason why we lie, its either we didn’t have a choice because of the situation or because we cant face the consequences if we tell the truth. For example, if a person was saw the crime scene and he/she’s the only witness and the investigation found out that he/she was on the crime scene and they would interrogate him/her that person would choose to lie to be able to save her life and he/she was afraid that if he/she would tell the truth the criminals would chase him/her and eventually kill her/him. Sometimes we lie not because we are afraid at the consequences we would face if we tell the truth, sometime we didn’t lie for others, most of the time we lie to ourselves, we choose to tell a lie to others so they would not pity to us, sometimes we tell to them that we are happy even if we don’t really, sometimes we tell to them that we are ok and we will be ok even though we knew to ourselves that we’re not. We choose to lie to them because we love them, we don’t want them to worry for us anymore, telling a lie doesn’t always means we want to harm others, its not simple to tell a lie because you’re not only making that person believe you but you want to believe yourself that it is ok, sometimes lying is our only way to scape those scenario that we cant handle, it is our self-defense for us not to be hurt from those person who hurt us badly. Even there are different reason why we lie it is still consider as a sin and should not be exercise, we should always tell the truth and face the consequences it would take.