Wednesday, October 30, 2019
Exam Assignment Example | Topics and Well Written Essays - 1000 words - 4
Exam - Assignment Example The qualities include transparency, honesty, and trustworthiness. These traits make the teacher and studentââ¬â¢s relationship even stronger. The teacherââ¬â¢s reliability and dependability further makes him an all-round leader. The reality that the teacher can judge when wrong stays true to what he utters, is never a disappointment, and tries to understand other people make the teachers an exceptional leader (Hershey 2015). Normative leadership theories control the act of leaders by building the moral principles or norms unlike the general ethical perspective addressing the leaderââ¬â¢s behavior. Type of normative leadership theory they most commonly identify with is the transformation leadership called the transactional compared to a more form of leadership called transforming. The transactional lower level needs followers to focus on terminal values like liberty, equality, and justice. The Transformational leaders become more of role models to their followers who admire, respect, and trust them. The inspirational motivation-transforming leader uplifts the team morale by encouraging followers stimulating innovation and creativity. The transformational leaders are a bit more successful than the transactional leaders making other companies prosper extremely. These are the most common normative leadership theories that leaders who are keen on ethical issues live by. Since ethical leadership is based on understanding and positive relations, it is important to that it is included in most organizations thus improving the quality of performance in such organization and the quality of leadership in the organization is also improved. Leaders need to conform to ethical leadership attributes for them to establish to perfect relationships characterized by mutual respect and trust. The ethical leader should develop the type of relationship that arises from basic and vital
Sunday, October 27, 2019
The Long Process Of European Decolonization English Language Essay
The Long Process Of European Decolonization English Language Essay According to Helen Tiffin, Decolonization is a process, not arrival it has been the project of post-colonial writing to interrogate European discourses and discursive strategies from a privileged position within (and between) two worlds (Tiffin 95). At the moment of decolonization there are two kinds of responses to the imposition of imperial language: post colonial writers either choose rejection or subversion of the imposed tongue and the empire by writing back in a European language. As part of this the Indian English writers thrive hard to project the hybridity of post colonial realities and the use of English as a linguistic expression of that hybridity must be accepted. Writers including Raja Rao, Rushdie and Roy were aware of the fact that the subversion of English is the only strategy that recognizes the influence of the colonial experience while, at the same time, dismantling its supporting biases. Therefore nativizing and acculturating it (Kachru 294) is the device these po st colonial writers adopted, thus transforming standard English into many englishes as are the diverse post colonial realities.(Ashcroft 8) These englishes allow the post colonial writer to voice his particular experience while exploiting the advantages of using an international language. Salman Rushdie comments on how working in new englishes can be therapeutic. In the essay Imaginary Homelands, he explicates that, the English language is not something that can simply be overlooked and disregarded, but is the site where writers should try to sort out the problems that challenge emerging or recently independent colonies. He believes that by conquering English we can conclude the process of making ourselves emancipated. What we find in the writings of these novelists is a resistance to the dominant language-culture which is facilitated through a naturalization of it and stretching it to contain some authentic Indian expressions. Thereby they are invested with a power to appropriate and dismantle metropolitan discourses and to assert post colonial difference from Europe. The linguistic hybridization which results from the manipulation of English as the normative linguistic code by the emerging post-colonial voices as an act of subversion and a necessary step in the direction of cultural liberation, becomes the source for new strategies of writing which have generated some of the most exciting and innovative literatures of the modern period (Ashcroft 8). These hybrid linguistic practices are a reliable sign of an authentic articulation of indigenous voices. Linguistic hybridization results in syntactic flexibility and rapid enrichment of vocabulary. The Indian English writer challenges and redefines m any accepted notions of language and indulges in creating different versions or constructing a new language in our multilingual contexts. These are the in between languages which occupy a space in between and seeks to decolonize themselves from the Western ex-colonizer and subverts hierarchies and brings together the dominant and the under-developed. The Caliban- Prospero paradigm can be seen as an illustration of resistance enacted by postcolonial Indian writers where Caliban practices what he calls the language of the torturer mastered by the victim. His appropriation of Prosperos language rather than his rejection of it, is an appropriation that extends and enriches the possibilities of the English language in ways that are, perhaps, no longer possible for the English themselves. As Graham Huggan suggests, Indian writing (especially in English) is to a large extent a transnational, diasporic phenomenon, the product of complex collisions/collusions between East and West (66). Therefore, the term postcolonial nowadays has a wider definition and it denotes an index of resistance, a perceived imperative to rewrite the social context of continuing imperial dominance (Huggan ix). Post colonial Indian writing showcases a number of linguistic tensions and any interrogation of the experiences involves a simultaneous interrogation of language also. Indian English liberates itself from the parent language and tries to be on its own surpassing its hyphenated status. The deformations, deviations and irregularities found in Indian English is part of an attempt by the writer to master the texture of the original while amending and altering it considerably to suit the local conditions leading to the birth of a brand new English. In its reinstatement as Indian English, it certainly shakes off its colour and becomes heteroglossic, true to what Bakthin opined as anothers speech in anothers language. English turns into playful manipulation in the hands of these writers. As a form of self-assertion Indian writers playfully manipulate the language and relates them to the roots and culture of ones own and introduces circumstances for their self-expression. R.K. Narayan advocates writing in a genuinely Indian way without being self-conscious about it; English has proved that if a language has flexibility, any experience can be communicated through it, even if it has to be paraphrased sometimes rather than conveyed, and even if the factual detail à ¢Ã¢â ¬Ã ¦ is partially understood à ¢Ã¢â ¬Ã ¦ All that I am able to confirm merely after thirty years of writing, is that it has served my purpose admirably, on conveying unambiguously the thoughts and acts of a set of personalities, who flourish in a small town located in a corner of South India. (Press 123) The Indian writers communicate the Indian sensibility and consciousness to dissociate themselves from the subtle nuances of the language and its flexible idiom in an instinctive and effortless manner through narrative structures associated with the ones prevalent in Indian oral and epic traditions to vindicate the spirit of India and its quintessential unity. According to Rushdie, the moment the Indian writer tries to shed the insular mentality of exclusion and to use English as his own without any anxiety or self-consciousness the language of the other becomes his property on which its first user will have no substantial claim. This approach invests the Indian writer with a freedom to articulate which they aimed to achieve it. Indian English can be seen as a distinct variety whose body is correct English usage, but whose soul, thought and imagery is Indian in colour, and an Indian idiom which is representative of the unique quality of Indian mind while in compliance with the exactne ss of the English usage. Linguist Braj Kachru argues, using a non-native language in native context, to portray new themes and characters and situations is like redefining the semantic and semiotic potential of a language, making language mean something which is not part of its traditional meaning. It is an attempt to give a new African or Asian identity, and thus an extra dimension of meaning. A part of that dimension perhaps remains obscure or mysterious to the Western reader. The process of creating new meanings in English, for those who write in two languages is a process of transcreation (Kachru 48).The creation of new meanings accompanies the creation of new identities. Meenakshi Mukherjee claims that; The Indo- Anglian writer should be allowed the freedom to experiment with the language for his own artistic needs rather than be heaved into a system of linguistics in search of that elusive medium; a standard Indian English (214). Indian English literature is replete with experimental language which includes forging new words, new idioms, new turns of expressions, new syntactic structures and new rhythms, Indianisms, violating the syntax and grammar of English to echo the regional speech and to recreate an Indian consciousness and also to induce better linguistic results. R.K. Narayan comments that the presence of Indianisms are unavoidable in their situation as all writers are experimentalists, not attempting to write Anglo-Saxon English. The English language, through, sheer resilience and mobility, is now undergoing a process of Indianisation in the same manner as it adopted U.S. citizenship over a century ago. The process of transmutation is to be viewed as an enrichment of the English language or a debasement of it. These writers, says Mulk Raj Anand, aim at consciously reorienting the language and synthesizing Indian and European values in contemporary India.(20) Indians have found a sense of peculiar int imacy with the English language, making it a second natural voice for the Indian mind and sensibility. He sees realized in it the power of Indian inheritance, the complexity of Indian experience, and the uniqueness of Indian voice.( Walsh 65, 71) Indianisms can be accepted as permissible violations of the English language if they are introduced for the sake of reflecting cultural overtones and undertones.(Verghese 181) Shaking off the traces of foreign acquisition, the language is moulded today as anew idiom. The language has to be broken to it, as it were, and made new. (Kantak 223) The process of adaptation has been gradual and pervasive. Kantak rightly points out; Everything depends, of course, on the intimacy of the adoption, the level reached in the process of naturalization. (224) Most linguistic innovations are purposive and have an authentic ring about them. And it is not mere reproduction; the transformation of language takes place at a high artistic pressure.(235) Commenti ng upon the contextualization of English on India, Kachru observes: Indian English has ramifications in Indian culture(which includes languages) and is used in India towards maintaining appropriate Indian patterns of life, culture and education. This, in short, we may call the Indianess of Indian English, in the same way as we speak of the Englishness of British English. (Kachru 282) He again remarks; à ¢Ã¢â ¬Ã ¦ the distance between the natively used varieties of English and Indian English cannot be explained only by comparative studies of phonology and grammar. The deviations are an outcome of the Indianisation of English which has, gradually, made Indian English culture-bound in the socio-cultural setting of India. The phonological and grammatical deviations are only a part of this process of Indianisation.(85-86) The appropriation of English language by Indian English writers results in innovations that enrich English. They also use the text to construct a world of difference, separation, and absence from the metropolitan norms which arose from the experience of colonization and a compulsive necessity to write in response to the imperial powers by asserting their differences from the assumptions of the imperial centers. The writers resort to many strategies or specific postcolonial literary techniques like fragmentation, plurality, and language to subvert Western-colonial constructs of identity and culture. It is also projected as a retelling of individual experience as against the colonial representations of history, language, and textuality. True to what Salman Rushdie famously remarked, that in post-colonial culture, the Empire writes back to the centre, these writings create a challenging discourse as against the dominant Eurocentric discourse facilitating a re-imagining and restructuring of it through breaking down certain colonial assumptions and grand narratives. Indian fiction in English can be read as a counter-discourse, as a response, in part, to earlier universalizing Western texts of English colonial writers. The Indian writers write using English vocabulary but indigenous structures and rhythms which goes in line with Chantal Zabuss theory of relexifcation Those who utilize this technique use English to simulate another language and therefore are not merely using English but also modifying it. In this process the expressions of the postcolonial are functioning as an interlanguage, mimicking neither the European target language or the indigenous source language (Zabus 315). To personalize and to correspond to a particular national or regional identity, Indian writers parade their mastery over language to nativize and indigenize English. Diverse ways of nationalizing English is used as an effective tool to demarginalize the postcolonial experience. This takes many forms and the most prominent of which is linguistic demarginalisation whic h leads to what Brathwaite calls a nation language, a need felt by a host of post-colonial writers. At the moment of decolonization, the imperial language which was an instance of the cultural baggage that restrained and smothered the natives was destabilized. The Indian writers uses the English medium to convey hitherto unknown and unfamiliar roles like a whole new set of customs, social objects, and relationships, universal responsiveness, which goes into the creation of a new culture. This represents the conversion of the weapon of the colonizer as a linguistic blade where it is redirected back at the colonizer thereby liberating the enslaving medium into a revolutionary weapon with Indian message. It helps the writer to indulge in self-reflexive narrative as a counter-discursive strategy to strike against the totalizing colonialist literature and also to erase the dominant universalist canon of Europe and endorse the marginalized canons of various local cultures. An expression o f culture-specific experiences and sensibilities through English, undermine the totalizing notion of one standard literary English language that can include all human experiences. As a result, Indian English cease to be regarded as postcolonial, but rather as an expression of uniquely Indian identity. The contemporary Bengali writer and critic Amit Chaudhuri, in his seminal anthology of 2001 The Picador Book of Modern Indian Literature, comments on the way English is used in India. Though used by a small but substantial group, English is now an Indian language, English is not an Indian language in the way it is an American language; nor is it an Indian language in the way that Bengali or Urdu. English is not an Indian language, but it has served so many useful and essential purposes of a developing society, this for so long that it has now become a kind of linguistic habit with us and cannot be easily discarded without a proper substitute. Writers like Vikram Seth, Rohinton Mistry, Amitav Ghosh, Upamanyu Chatterjee, Anita Desai and more recently Kiran Desai, Shashi Tharoor, Pankaj Mishra and Amit Chaudhuri get gushing reviews and are the propagators and ambassadors of Indian writing in English. The following comments of Gokak present the recent assessment of Indian English writers ; Indo-Anglian writing is direct and spontaneous- like creative writing in any other language. It is conditioned in many ways by the peculiar circumstances of its birth and growth. (162) The use of English in India for almost two hundred years has naturally nativized the English language and it has also caused the entry of new words into the language which truly represent our culture and traditions and which is also used in non-Indian settings. The Indian linguistic and cultural context is flourishing everyday with new set of lexical items and typical Indian collocations. Srinivasa Iyengar is of the opinion that Indian writing in English is but one of the voices in which India speaks. It is a new voice, no doubt, but it is as much Indian as others (3) Indian writing in English has come a long way from that teething stage, developing a diversity of themes, a variety of forms and techniques, and, not the least, an authenticity and idiomatic expressiveness. (S.N.Sridhar 292) In the process of Indianisation and thereby to decolonize English, writers express every modes of feeling and thinking peculiar to the cultural milieu through words which are culture bound to describe everyday objects and convey the Indian sentiment. Strategies like vernacular transcription, loan words, syntactic fusion and use of rhythmic patterns and social conventions of Indian languages helps to bridge the cultural gaps and makes the use of the alien medium more acceptable to the non-native speakers themselves (Sridhar 298). English has been re-built to reflect the clarity of thought and shades of feeling to the extent they can realize within their own ecosystems. The Indian novelists in English have accelerated the process of desired linguistic deviation and according to Kachru, the process of Indianisation of English is a linguistic and cultural characteristics transferred to an adopted alien language.(19) In an attempt to disengage language from its socio-cultural roots and to make it conducive to the new user, the Indian writer liberates English from the precision and accuracy of its usage and disintegrates the stereotypical language functions to accommodate the native feel of the life. This leaves the language with a better freedom for the writer to exploit. Only a gradual and wider usage of the language to contain the burden of our local context and experience can lead to a complete decolonization of the language rather than a deliberate attempt to Indianise it. According to Gokak Indian English should represent the evolution of a distinct standard- a standard the body of which is the correct English usage, but whose soul is Indian in colour, thought and imagery.(3) As from all these illustrations we can conclude that the reappropriation of the ex-colonisers language, within a postcolonial frame of mind is a crucial thrust in terms of style for postcolonial writers. The writers I have chosen illustrate how one can authentically represent their native culture through Indian English which, at the same time, abrogates the Standard English as well as appropriates it for local discourses, thereby re-structuring deconstructing and decolonizing the English language to liberate it from within and to remould it for the purpose of dismantling the power structures of English grammar which are symbolic of the hegemonic controls implemented. The English used by these novelists, is a distinct English which is idiomatic, using a colloquial register that will certainly be familiar to a British reader but which contains an unmistakably Indian reference. It represents the new varities of englishes that are relocated, resettled and reincarnated language and indige nized to perform culture-specific functions. Rao has tried in his novels to conform the English language to Indian literary style and rhythm, and to make it express local myths and ideas. These writers are of the opinion that the subversion of English is the only strategy that recognizes the influence of the colonial experience while, at the same time, dismantling its supporting biases. Thus, on the Indian continent the English language was put to a revolutionary use by Rao, Rushdie and Roy. There works are clear illustrations of their efforts to completely relinquish the habitual linguistic practice and the formulation of an innovative, unrefined, critical and radical syntax. Another way of decolonization ably achieved by Indian writers like Raja Rao, Rushdie and Roy are through the Indianisation and acculturation of English language. Hence they are capable of formulating a new english which defies the western canons of power and controls and one which suits their requirements and which opens up spaces for creativity in Indian English. All these approaches are for redefining the medium, and contextualizing English in yet other socio-cultural and linguistic framework. Raja Raos Kanthapura, Rushdies Midnights Children and Shame and Arundhati Roys The God of Small Things where the writers uses a multiplicity of indigenizations, is an exemplary illustration of the trend, which has plenty of language rooted in local Indian culture. The Indian narrative of resistance begins with Raja Rao whose nativization of English is the best approach to avoid confined by Standard English structures and usage. He expressed his resistance to the language of the dominant discourse by rewriting its given structures. Writers like Raja Rao, Salman Rushdie and Arundhati Roy are involved in a process of indigenizing English. Language in its decontextualised way serves to denaturalize and decolonise thus subverting, diverting and twisting into new shapes and transformed into an alien material in order to express new realities. These writers exhibit a more intentional and calculated linguistic experimentation at several levels the outcome of which will lead to a decolonizati on of English. This decolonization of the language goes hand in hand with a desire to make it a more penetrating tool of artistic exploration. Post colonial writers like Raja Rao, Salman Rushdie, Arundhati Roy have contributed to the discourse of hybridity through their works of dissent, challenge or subversion. It can be efficiently wrapped up that the practitioners of Indo- Anglian literature wield a decolonising pen (Rushdie). Rushdies prediction that Indians were in a position to conquer English literature seems justified.
Friday, October 25, 2019
Define and discuss the traditional role of a narrator Within a Blood Es
Define and discuss the traditional role of a narrator Within a Blood Brothers. Compare the role of the narrator in the Play Blood Brothers and consider how you Would present the narrator to an audience if you were the director. Blood Brothers Essay Define and discuss the traditional role of a narrator. Within a Blood Brothers. Compare the role of the narrator in the Play Blood Brothers and consider how you. Would present the narrator to an audience if you were the director. The dictionary definition of narrate ââ¬â VT (a story) to tell, relate; to give an account of; (film, TV) to provide a spoken commentary for narration n ââ¬â narrator n... The tradition of narration came from the Greek chorus. Their were thirteen people in the chorus; all singing and dancing. The chorus which served as the narrator, asked probing questions, and also gave great advice to the heroes. If there was any violence it was merely narrated. The purpose of the narrator is to fill in the audience and let them know what is going on. Narration is one of the most important components of a story. The characters, plot, setting, and theme are also significant; however the narrator sets the mood and also the pace of the story. In Blood Brothers the narrator plays a variety of roles for example sometimes he is at a higher status than them and also is sometimes very negative. The original Greek narrator was in a chorus which consisted of thirteen people, in the play blood brothers the narrator also sang with the characters. They usually stayed as part of the chorus or on the side of the stage. They knew everything about the characters sometimes they could see into the future like in blood brothers the narrator was preparing the audience for what was going to come next in act 4 Scene 1. They usually spoke the beginning and end of the play he narrated the beginning of the play to set the scene and at the end he was the last one to speak before they both died. In act 1 scene 1 the narrator is a storyteller. He also sounds, very negative in what he is saying as he says ââ¬Ë Brother parted from brotherââ¬â¢ ââ¬ËWrenched apartââ¬â¢ ââ¬ËA stone in the place of a heartââ¬â¢ which is negative she gave him away because she didnââ¬â¢t think she would be able to cope and also because of money as well as her other seven children. I feel that the narrator is being very hars... ...lk around so he would be in with the cast to show the equality in status at times. He would have a deep voice as many people see god as having a deep voice and as he is controlling the families and is a higher status and people see god to be in the sky. My narrator would appear at the beginning and at the end of the play he would also appear to sing with the characters he would also be standing on the balcony at the side when he would be controlling the families I would also want him to interact with the characters so I would also having him walking around in between the characters when they are frozen and he is explaining to the audience what is happening. For the body language if I was showing the bad sign off him I would make him stand in one place at a higher status staring down at the characters but if heââ¬â¢s in a good mood I want him walking around interacting with the characters. I would also give him a strong accent and he would also talk loud as thatââ¬â¢s how many people see god. Conclusion The understanding of the narrator has helped me to analyse this dramatic technique by setting the scene and also explaining to the audience what is going on.
Thursday, October 24, 2019
Accounting Harmonization In The Eu Accounting Essay
This study will supply a brief history and background on the procedure of harmonisation in the European Union with respects to the 2 methods it employed: Directives and IFRS acceptance. By supplying a footing for which harmonisation can be understood and why it is necessary, this study strives to clarify the successes and failures of the methods. In peculiar, the issues that arose during the execution of IFRS in the EU will be used to further show the demand for harmonisation, utilizing specific criterions as illustrations. The relationship between accounting harmonisation and auditing will be debated with specific focal point on the EC Green Paper on iAudit Policy: Lessons from the Crisisi as it points to ongoing concerns in the effort to accomplish accounting harmonisation. 2. History and Background of Accounting Harmonization Definition Harmonization is a procedure of increasing the compatibility of accounting patterns by puting bounds to their grade of fluctuation ( Nobes & A ; Parker, 2010 ) . Basically, harmonisation allows states to utilize different criterions so long as they are non in struggle. This varies somewhat from convergence, the end of the IASB, which aims to develop high quality criterions alongside national standard-setters to cut down international differences. The importance of this differentiation highlights the differences in the harmonisation attempts by both the EU and IASC/B. The demand for harmonisation Globalization has led to big companies looking to increase their gross revenues and growing chances beyond national markets. To pull equity and debt funding to accomplish these ends, many of these companies are looking to be listed on different stock exchanges. Additionally, investors are spread outing their portfolios beyond national boundary lines as planetary markets have created greater chances for puting. As a consequence, the differences in the coverage patterns of such companies is now of great importance as this has led to troubles for those who prepare, consolidate, audit and interpret fiscal statements. Two of the major obstructions to accounting harmonisation are patriotism and the current size of the bing differences between states. The EU has attempted to accomplish harmonisation by utilizing Directives and Regulation through IFRS criterions ias such, the attempts of the EU in making a incorporate concern environment every bit good as the acceptance of IFRS in 2005 provide a relevant platform for understanding the harmonisation procedure. This study seeks to convey this in subdivision XXXXX below. 3. The Accounting Directives The Directives are an effort to harmonise coverage patterns by necessitating member states to integrate the directives into their national Torahs. The Fourth and Seventh Directives were aimed at accounting harmonisation while the Eighth Directive was aimed at audit. Fourth Council Directive i Annual histories of companies with limited liability iThis Directing co-ordinates Member Statesi commissariats refering the presentation and content of one-year histories and one-year studies, the rating methods used and their publication in regard of all companies with limited liability ( European Commission, 2009 ) .i The commissariats of the Directive require populace and private companies in all EU states to include a balance sheet, net income and loss history, with a pick of 2 different layouts, every bit good as notes to the histories as portion of the one-year histories. It besides provides the general rules by which points must be valued. The earliest proposal for the Fourth Directive led to the first bill of exchange being developed in 1971 i the bill of exchange was to a great extent influenced by German jurisprudence and as a consequence, the Directive prescribed conservative rating regulations, stiff formats and limited revelation in the notes. By 1974, a twelvemonth after accession to the EU, UK influence in the Directive became evident with the debut of the itrue and just viewi construct ; greater flexibleness in the presentation formats and increased accent on revelation in the notes. The Directive was adopted by the EU in 1974 and has since been amended every bit many as 14 times in line with international developments. One major amendment was in 2001 when the Directive was further aligned with IASB criterions by leting the demands of IAS 39 on the just rating of fiscal instruments to be employed. This was a significant move as this had been a combative issue and served the intent of modernizing European accounting regulations ââ¬â this will be discussed in more item in subsequent subdivisions. Another critical amendment came in 2003, when the Accounts Modernisation Directive was issued i it extended the usage of just values and farther eliminated incompatibilities with IASB criterions. The most recent amendment in 2009 resulted in 2 developments ; foremost, companies in member provinces with 10 or fewer employees were exempt from the demands of the Directive. In add-on, a audience papers was issued puting out a proposal for rearranging the Directives to better its comprehension* . Seventh Council Directive i Consolidated histories of companies with limited liability iThis Seventh Company Law Directive coordinates national Torahs on amalgamate ( i.e. group ) accounts Together with the Fourth Directive on the one-year histories of public limited liability companies, it belongs to the household of ââ¬Å" accounting directives â⬠that form the armory of Community legal Acts of the Apostless regulating company histories ( European Commission, 2009 ) .i This Directive was adopted in 1983 to better international readying and comparing of fiscal statements. It does so by ordering the fortunes under which amalgamate histories must be prepared every bit good as the methods for readying. Harmonizing to the Directive, any company that lawfully controls another company is required to fix amalgamate histories. The 1976 and 1978 bill of exchanges failed to clear up the construct of control for the intent of consolidation. As such, the adopted Directive efforts to better what is meant by the term icontroli . In states where consolidation had been unheard of e.g. Portugal, Italy, Greece and Spain, the Directive signified a marked move towards modernization. This was of great significance given that in 2005, the EUis harmonisation attempts in footings of group accounting eventually converged with that of the IASB with the acceptance of IFRSs by EU listed companies. As such, the Seventh Directive has now since been overtaken by IFRS criterions. 4. Statutory Audit Directive ( Previously ) Eighth Council Directive i Qualifications of individuals responsible for transporting out the statutory audits of accounting paperss iThis Directive purposes to increase the credibleness of fiscal coverage and to heighten the European Unionis ( EU ) protection against fiscal dirts by puting down regulations harmonising the processs for statutory audits of one-year histories and amalgamate histories. It establishes, among other things, a demand for external quality confidence, commissariats on public supervising, the responsibilities of statutory hearers and the application of international criterions and the rules of independency applicable to statutory hearers. The Directive besides provides a footing for cooperation between regulators in the EU and those in 3rd countriesi ( European Commission, 2009 ) . The adopted Directive ( 1983 ) differs well from earlier bill of exchanges which would hold had important impact on the preparation forms and range of work of comptrollers in a figure of states, notably the UK. The Directive was introduced to find which individuals are allowed to transport out audits by ordering making and educational demands. The demand to overhaul the Eighth Directive was recognized by the EC in the communicating iReinforcing the statutory audit in the EUi , published in 2003. It contained the scheme of the EC in coming old ages sing audit affairs such as public inadvertence and ordinance at the EU degree. In response to Enron and other accounting dirts, the Directive was amended in 2006 i it focused on quality confidence by necessitating the constitution of hearer inadvertence organic structures, supplying regulations on professional unity and independency, guaranting attachment to ISAs as endorsed by the EU in executing statutory audits, constitution of audit commissions and the publication of transparence studies on audit houses. In a command to promote the growing of alternate audit houses, farther recommendations were released in 2008 with the aim of giving more duty to oversight organic structures and to promote member provinces to restrict the civil liabilities of hearers ( European Commission, 2008 ) . Following the fiscal crisis of 2007/8, the EC has deemed it necessary to amend the statutory audit directive through a proposal issued in November 2011 ( European Commission, 2011 ) . The amendments follow on from the EC Green Paper on iAudit Policy: Lessons from the Crisisi and tackles issues such as joint audits, proviso of non-audit services, etc. , which are discussed subsequently on in this study. Red boxes to travel in appendix? To travel in sum-up? EU efforts at harmonisation through the usage of Directives were non wholly successful and as such the EC chose alternatively to follow the convergence scheme of the IASB by following IFRS. The insufficiencies of the Directives derived from the fact that they failed to cover many subjects e.g. rental accounting, accounting alterations, foreign currency interlingual rendition etc. , which IFRSs were better equipped to manage. Besides, the Directives still allowed for a grade of pick within their prescriptions which meant that non-comparability was still an issue.
Wednesday, October 23, 2019
Why May Protectionist Policies Increase Rather Than Decrease During a Period of Increasing Globalisation?
Why may protectionist policies increase rather than decrease during a period of increasing globalisation? Some countries may decide to protect their domestic market during a period of increasing globalisation, especially if economy is in a fragile state at that moment. One way they could protect themselves from cheaper imported goods and services import restrictions. These can be tariffs, for example a tax, or quotas, which limit the goods and services produces abroad and sold domestically.Governments may decide to restrict imports for different reasons. For many countries, tariffs provide a significant source for government revenues and money from taxes could be used to develop the economy, to make the domestic market more competitive and also to protect industries at moments of decline or the infant industries which are not enough mature nor large to be able to compete with international businesses.Governments may use import restrictions to protect populationââ¬â¢s health and sa fety, or they may even ban all imports of a particular good if it is seen as a threat for the consumers, for example Red Bull was banned in France due to its high caffeine content and some experts thought that it may be deadly in some situations. Import restrictions protect domestic industries, having a positive effect on employment, as decreasing imports and increasing domestic production also increases domestic employment.Fewer unemployed people would decrease poverty rates and would increase wealth of those who are in work. Lower unemployment would decrease the amount of money spent on benefits and government could use the money to spend elsewhere, for example on health, education, public goods which would therefore increase welfare ever more. Quotas would protect local industries from foreign imports that may be sold at a lower price in the domestic industry, as the foreign producers may engage in unfair trade practises, such as dumping imports at prices lower that the costs of production. Read also Analyze the Ways in Which British Imperial PoliciesThese protectionist policies are usually good for the domestic economy, however for the consumers they are definitely not. Consumers have to pay higher prices for the imported goods. These restrictions reduce competition and local businesses may increase their prices, while firms will benefit from higher profits, consumers will suffer from loss of welfare, due to higher prices and restricted consumer choice.Firms will no longer have incentives to become more productively efficient or to engage in research and development, it may encourage inefficient allocation of resources. In reality is much more complicated, because if one country will start to use protectionist policies, other countries are likely to respond and start using them too. This would reduce international trade, having a negative effect on economy, employment and wages.
Tuesday, October 22, 2019
Attention Deficit Hyperactivity Disorder Essays
Attention Deficit Hyperactivity Disorder Essays Attention Deficit Hyperactivity Disorder Essay Attention Deficit Hyperactivity Disorder Essay Attention-deficit hyperactivity upset ( ADHD ) , which is frequently referred to as childhood hyperactivity, is a terrible and chronic upset for kids. It is one of the most prevailing childhood upsets, and affects 3 % to 5 % of the school-age population. Boys outnumber misss three or more to one. Children with ADHD can see many behavioural troubles that frequently manifest in the signifier of inattention, being easy distracted, being unprompted, and hyperactivity. As a consequence, kids with ADHD may develop emotional, societal, developmental, academic, and household jobs because of the defeats and jobs they are invariably sing. Families who have kids with ADHD frequently experience much higher anxiousness and emphasis degrees. A big figure of kids, about half, will exhibit marks of ADHD by the age of four. However, most kids are non diagnosed until he or she reaches simple school. The behaviours that are associated with ADHD in kids put them at hazard for a host of other jobs and complications such as finishing their instruction, intoxicant and other drug maltreatment, and an increased hazard for delinquency. There has been much research on ADHD in recent old ages and many different types of medicines and intercessions have proven to be rather helpful. With the proper diagnosing and intervention, kids with ADHD can larn to get by with the day-to-day demands of the schoolroom, societal state of affairss, household interactions, and life in general. SYMPTOMS à à à à à à à à à à à The symptoms of ADHD include: à ·Ã à à à à à à à Inattention, which is having a short attention span and being easily distracted. à ·Ã à à à à à à à Impulsivity, which can cause a person to do dangerous or unwise things without thinking of the consequences. à ·Ã à à à à à à à Hyperactivity, which is excessive and inappropriate activity. à à à à à à à à à à à à Many normal children may display these symptoms, but at a low level. So it is important that a thorough examination and appropriate diagnosis be made on the child by a highly qualified professional. à à à à à à à à à à à It may also be hard to identify these symptoms in pre-school children. All these major symptoms can be perceived as normal behavior among these children. ADHD is distinguished from normal behavior by the severity and consistency of the symptoms. à à à à à à à à à à à ADHD is divided into three subtypes, each with its own pattern of behaviors: à à à à à à à à à à à The predominantly hyperactive-impulsive type: à ·Ã à à à à à à à restless, often fidgeting with hands and feet or squirming while seated à ·Ã à à à à à à à running, climbing or leaving a seat in situations where sitting and quiet behavior is expected à ·Ã à à à à à à à blurting out answers before hearing the whole question à ·Ã à à à à à having difficulty waiting in line or taking turns The predominantly inattentive type: à ·Ã à à à à à à à often becoming easily distracted by irrelevant sights and sounds à ·Ã à à à à à à à often failing to pay attention to details and making careless mistakes à ·Ã à à à à à à à rarely following instructions carefully and completely forgetting and losing things like toys, pencils, books and tools needed for the task à ·Ã à à à à à à à often skipping from one uncompleted activity to another The combined type displays both inattentive and hyperactive-impulsive type. CAUSES à à à à à à à à à à à There is little evidence that ADHD is caused by child-rearing or from social factors. No single cause of ADHD has been identified, but researchers have been exploring a number of possible genetic and environmental links. Studies have shown that children with the disorder have close relatives who also have ADHD. à à à à à à à à à à à Recent research also links smoking during pregnancy to later ADHD in a child. Other risk factors may include premature delivery, very low birth weight, and injuries to the brain at birth. TREATMENT à à à à à à à à à à à ADHD cannot be cured, but it can be successfully managed. The goal is to help the child learn to control his or her behavior. à à à à à à à à à à à In most cases, ADHD is best treated with a combination of medication and behavior therapy. Any good treatment plan will require close follow-up and monitoring. It is also important for parents to actively participate in their childââ¬â¢s treatment plan. Parent education is considered an important part of ADHD management. Medications à à à à à à à à à à à Several different types of medications may be used to treat ADHD: à ·Ã à à à à à à à Stimulants are the best known treatments- they have been used for more than fifty years in the treatment of ADHD. Possible side effects include decreased appetite, stomachache, irritability, and insomnia. There is currently no evidence of any long-term side effects. à ·Ã à à à à à à à Non-stimulants were approved for treating ADHD in 2003. These appear to have fewer side effects than stimulants. à ·Ã à à à à à à à Antidepressants are sometimes a treatment option; however, in 2004, the FDA has issued a warning that these drugs may lead to a rare increased risk of suicide in teens and children. Behavioral Therapy à à à à à à à à Research has shown that medications used to help control impulsive behavior and attention difficulties are more effective when they are combined with behavioral therapy. Behavior patterns are changed by: à ·Ã à à à à à à à Reorganizing your childââ¬â¢s home and school environment. This can be shown by helping your child create a routine like putting his things in the same place everyday. It would also help to remove distractions like the computer and television while he or she is doing the homework. à ·Ã à à à à à à à Giving clear directions and commands. Instead of long-winded explanations and cajoling, it would be wise to use clear, brief directions to remind your child of his or her responsibilities. à ·Ã à à à à à à à Setting up a system of consistent rewards for appropriate behaviors and negative consequences for inappropriate ones. à ·Ã à à à à à à à Helping your child discover a talent. Kids need to experience success to feel good about their selves. Finding out his talents can boost social skills and self-esteem. NEW STUDIES ON HOW ADHD IS DIAGNOSED à à à à à à à à à à à à A genetic variation that boosts risk for ADHD paradoxically appears to predict who will outgrow the learning disability. Scientists found that brain development in ADHD-afflicted children with this variation was out of whack at age 8 but normalized by 16. ADHD symptoms with this group were also more likely to disappear with age. The study is the first to identify a genetically determined pattern of brain development linked to ADHD and indicates a real neurological basis for the disorder. à à à à à à à à à à à Scientists have already uncovered several genetic variations that raise risk for ADHD, which is likely caused by a complex combination of genetic and other factors. The biggest genetic culprit identified to date is a variation in the receptor for dopamine- one of the brainââ¬â¢s signaling moleculeswhich increases risk for the disorder by 20 to 30 percent. à à à à à à à à à à à Philip Shaw, a neuroscientist at the National Institute of Mental Health in Bethesda, MD, who led the study, said that this is the first step in individualizing treatment for ADHD based on genetic make-up. à à à à à à à à à à à à Research scientists also have focused their studies on the different parts of the brain, including the frontal lobes of the cerebrum. The frontal lobes allow us to solve problems, plan ahead, understand the behavior of others, and restrain our impulses. à à à à à à à à à à à à All these parts of the brain have been studied through the use of various methods for seeing into or imaging the brain. These methods include functional magnetic resonance imaging (MRI), positron emission tomography (PET), and single photon emission computed tomography (SPECT). à à à à à à à à à à à Scientists caution that it is too early to use their findings to diagnose the disorder or to influence treatment. But with more research it may be possible to do an MRI study before starting medication and then predict what type of treatment might be best for the individual based on their brain image. REFERENCES National Institute of Mental Health. Attention Deficit Hyperactivity Disorder-Complete Publication. http//www.nimh.nih.gov/publicat/adhd.cfm Accessed 14 February 2008. Singer, Emily. ââ¬Å"A Neurological Basis for ADHDâ⬠. 9 August 2007. http//www.technology review.com./Biotech/19197 Accessed 14 February 2007. Tynan, W Douglas. ââ¬Å"What is Attention Deficit Hyperactivity Disorder?â⬠. March 2005. http//www.kidshealth.org/parents/emotions/behavior/adhd.html Accessed 14 February 2008.
Monday, October 21, 2019
Ways to Control Water Pollution Essays
Ways to Control Water Pollution Essays Ways to Control Water Pollution Paper Ways to Control Water Pollution Paper Essay Topic: Water pollution With major water reservoirs drying up in the Southeast, the Ignited States government is projecting that within the next five years over 38 of its states will face serious water shortages. And of the water that will remain, todays serious issues Will influence our future unless we find successful ways to control water pollution it will eventually disrupt life on our planet as we know if we do not. The sources of water pollution are varied? ranging widely from waste, excess, population growth, urban growth, increasing temperatures, and increasing flooding and drought. And each source requires an individual solution to develop a correct answer. Requiring responsibility and involvement in the problems of water pollution, every human who lives on this planet needs to become knowledgeable about their local water resources. Ways to control water pollution should be something everyone practices in order to combat harmful wastes which eventually end up in sewage treatment plants or landfills. Adequate water planning needs to be boldly approached regarding ways to control water valetudinarianisms, recycling, desalination, and stricter controls order to keep adequate water applies for our future generations. Over $300 billion dollars are estimated by our government for upgrading pipes in the United States to handle a newer and more reliable water supply system for the country. The days of cheap water are over. One way to control water pollution is to carefully observe which nutrients are needed on the yard before fertilizers are applied, wisely choosing alternatives methods. If fertilizers are applied, make sure they do not run off into nearby surface waters, also keeping any type of pet waste, leaves, litter, and plant residue out of storm drains or gutters. Planting trees and brushes to hold back flooding areas and slopes help maintain water in much needed areas, used throughout the world for not only ways to control water pollution but also to conserve natural wildlife habitats. The United States is not the only country struggling in ways to control water pollution. The country of Australia is in a 30-year dry spell, with the urban centers of sub-Sahara Africans population growth straining their natural reserve levels. And believe it or not, Asia has over 60% of the entire worlds population with only 30% of the worlds fresh water. What needs to happen to avoid environmental collapse on a world level is for developing and under- developed countries to work together for workable ways to control water pollution, utilizing methods to prevent any more environmental problems as industries grow. Strategies involving conservation methods are slowly becoming acceptable, with the worlds population realizing they do not have to be comfortless just because energy is being conserved. Advancing technology is helping these two ends Of the spectrum meet in a comfortable manner, with important ways to control water pollution involving forms of operation among global countries and their people. Ways to Conserve ; Preserve Water Quality By Barbara Keller-I-Scott, eh Contributor Everyone whos ever lived on Earth shares the same water molecules. The Earth on World Water Monitoring Day, September 18, 2010, contains the same number of molecules of water that it did on the first day it could be called Earth. Water cycles through plant and animal bodies, flows into streams, rivers, lakes and oceans, evaporates and falls again as rain and snow. Humans save water in reservoirs, and the Earth saves it in hidden aquifers, fed by the slow seepage of groundwater through soil and rock that cleanses it, to be drawn up again through wells and put back through sewers and septic systems. Not all water molecules are traveling in good company, but there are options on family, community, society and world scales for keeping clean water clean and cleaning up whats been polluted. Home * Most of the water that comes into your home through a municipal supply goes back Out through Sewers for treatment. You can make a big difference, though, by simply taking your car to a commercial car wash. These genuineness may be required to and probably do reuse water, clean it of chemicals before discarding it, and discard it into public water-treatment systems for further cleaning. If you must wash your car at home, do it on the lawn where the water can soak back into the ground. Do not let car-wash water run down the driveway into the storm drains, which are not treated and carry your soap and whatever was on your car straight into your own local rivers and lakes. Around Town * State and federal environmental departments can assist communities and groups of communities to analyze and protect the water resources they share. In 2005 the U. S. Environmental Protection Agency (EPA) reported on its National Estuary Program and what it taught them about Community- Based Watershed Management. From the experience of 28 coastal watershed regions on all three coasts, they concluded that the model of viewing a watershed as a shared resource could unite citizens and community leaders in funding, organizing, and executing programs to improve their own and their neighbors water quality. Nationwide * Under the National Pollutant Discharge Elimination System (NEEDS), just one of the programs authorized in the sass by the Clean Water Act, the U. S. EPA is empowered to regula te any pipe, ditch or other conveyance that discharges water into any U. S. Waterway. For the most part, these regulations are administered by the states, and include state regulation of discharges from federal facilities. Thanks to programs such as this, 21 SST-century American children may find it hard to picture major rivers too dirty to swim or fish in. Globally * Unfortunately, much of the world is still catching up on water quality, but most of the world is paying attention. Among the results of the 1992 United Nations Conference on Environment and Development (UNCLE) in ROI De Jeanine, Brazil, was the establishment of World Water Day. The UN has also declared an international Water for Life decade that began in 2005 for the purpose of bringing nations together to recognize that everyone shares the same water and passes it back and forth around the world. The U. N . s millennium goals include a focus on water resources. Conclusion Clearly, the problems associated with water pollution have disabilities to disrupt life on our planet to a great extent. Congress hassled laws to try to combat water pollution thus acknowledging theft that water pollution is, indeed, a serious issue. But the government alone cannot solve the entire problem. It is ultimately Upton us, to be informed, responsible and involved when it comes to outperforms we face with our water. We must become familiar with oarlock water resources and learn about ways for disposing harmfulnesss wastes so they dont end up in sewage treatment plantation cant handle them or landfills not designed to receive housemistresses. In our yards, we must determine whether disorientations are needed before fertilizers are applied, and look formativeness where fertilizers might run off into surface waters. Weave to reserve existing trees and plant new trees and shrubs to helicopters soil erosion and promote infiltration of water into the soil. Around our houses, we must keep litter, pet waste, leaves, and graspingness out of gutters and storm drains. These are just a few of the many ways in which we, as humans, have the ability combat water pollution. As we head into the 21 SST century,awareness and education will most assuredly continue to be the topmost important ways to prevent water pollution. If these measures arent taken and water pollution continues, life on earth will subversively. Gibbon environmental collapse is not inevitable. But the developers must work with the developing world to ensure that industrialized economies do not add to the worlds environmentalisms. Politicians must think of sustainable development Earthman economic expansion. Conservation strategies have to becomes widely accepted, and people must learn that energy use can beatifically diminished without sacrificing comfort. In short, with technology that curtailments, the years of global environmental mistreatment can begin to persevered.
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