Deena Shakir Essay

Richard Watts Jr. describes the striking similarity between the Salem witch trials and the McCarthy Era as a â€Å"struggle between the rights of freeman and the mass efforts to destroy them under the guise of defending decency. † All good writing conveys a strong message for the reader to take away, and effectively apply to his everyday life. In the novel The Crucible, author Arthur Miller uses 17th Puritan society, and the Salem witch trials as a vehicle to make a strong political statement about the nature of conformity in an overly hysterical society, and the fundamental struggle man faces to retain moral righteousness in the face of a cruel world. Written in the heart of the McCarthy Era, The Crucible makes sweeping statements about the nature of society during a crisis, and how people deal with the introduction of beliefs that differ from their traditional way of thought. Claiming the people of his society are just as intolerant as the Puritans, Miller desperately pleads with them to learn from their mistakes, and not persecute others based on the nature of their beliefs. Through the story of the Salem witch trials, Miller epitomizes the never-ending conflict between an individual and society as a continuous struggle to retain one’s moral righteous, and not give in to illogical societal demands. Through the actions of the court officials, the girls, and the Christ figures, Miller effectively points out the manner in which society persecutes those who refuse to conform in their ways of thinking, and the nature of the challenging test individuals are forced to make in such a conflict. The society in Salem also demands conformity from the court system, a place where those who dare to be different are tried. At least on face, it appears that the court simply wants those people who challenge society to be brought to justice. However, during the Salem witch trials, the court officials, who ironically are the one group in society who are single-handedly responsible for administering justice fairly, act simply out of self-interest, striving only to appease the community, and gain fame. Relaying on nothing more than spectral evidence, Danforth and the other court officials condemn those who refuse to conform to society’s beliefs. Under the guise of religious duty, Danforth strives solely to appease the community, and benefit his standing in society. He believes that â€Å"a person is either with the court or he must be counted against it. † When one does not conform to the norms of society and challenges it, he is condemned to die. For example, upon discovering that John Proctor does â€Å"not come to church† on Sundays, he automatically assumes that Proctor must be guilty, and must be hanged. He appears motivated solely by the desire to gain fame. For example, in the final act of the play right before the hanging, Reverend Hale tries to convince Danforth to postpone the hanging. Danforth knows that â€Å"the village expects to see them die this morning† and cannot postpone the event because â€Å"postponement now speaks a floundering on my [Danforth’s] part. † Danforth’s actions show that he not only acts out of self motivation and the desire to appease society, but also fails the to overcame his conflict with society. Reverend John Hale, on the other hand, also appointed to work with the court during the witch trials, makes his decisions based on his own morals instead of what society prefers. Hale, an expert on witch trials and a â€Å"stranger† in Salem finds â€Å"it difficult to draw a clear opinion on them that come accused before court. † Being a minister of the Lord, Hale judges others based on clear evidence and does not â€Å"dare [to] take a life without proof. † His morals prevent him from just simply doing what will appeal to society. Even though he desires to be â€Å"allied with the best minds in Europe- kings, philosophers, scientists, and ecclesiasts of all churches,† he, unlike Danforth and the court officials, refuses to let his personal ambition come in the way of administering justice fairly. He even rejects his religious doctrine in the name of justice, claiming that â€Å"life†¦ life is God’s most precious gift; no principle, however glorious, may justify the taking of it. † Unlike Danforth and his selfish motivation, Reverend Hale refuses to conform to what society dictates, clinging on to his own moral beliefs.

PE in school curriculum

Nowadays, sport plays an important role in people life-style. School also put PEE in a curriculum to make children like to play sports and know the way of being health, though some people does not want school to have PEE class because some sports are quite dangerous and It makes students quarrel when they do not satisfy about the scores. In my opinion, I think it is important for students to study PEE because they would recognize the conformity, get an opportunity, and learn to be healthy. The first reason is to recognize the conformity.PEE class provides many kinds of sport that students could play as team and couple. Playing sports as a team would let students know the word â€Å"team work† which Is an Important thing to make them succeed and win. Moreover, they would not be a self-centre people because they learn to plan a game with group, play In a rule, and listen to other opinions. The second reason Is giving an opportunity for students. Some students are not good In aca demic subjects such as Mathematics, but they might good In playing ports.If school does not have PEE class to show their talents, they would feel fail because they think that they are good with nothing then they do not want to go to school. Moreover, Students might find out what do they belong and school can find an athlete from PEE class because students will show their outstanding abilities. On the other hand, it also gives a chance for students who do not have a free time to play sport. The final reason is being healthy. In a PEE class, the teachers teach their students doth of knowledge and performing that students would learn to eat in a healthy way and play sports.In constant, they know how much nutrients and calories should consume in a day and how often should they play sports because eating too much sweets, fats, and carbohydrates is a cause of diseases. Furthermore, students also relieve from seriousness when they are playing a sport. In summary, sports are necessary for s tudents even they might have some disadvantage. PEE might not provide a dangerous sport in a program and teacher just prepare the safety equipment enough for students in every time when they have a class.Therefore, School curriculum should have a PEE class in order to make students reasonable, fit, firm, and far from disease. PEE in school curriculum By tracking students know the word â€Å"team work† which is an important thing to make them learn to plan a game with group, play in a rule, and listen to other opinions. The second reason is giving an opportunity for students. Some students are not good in academic subjects such as Mathematics, but they might good in playing.

Why was Microsoft so dominant during the birth of the personal Dissertation

Why was Microsoft so dominant during the birth of the personal computing era and beyond - Dissertation Example ’, this study revealed that the decision of Bill Gates to focus on developing useful software (i.e. Microsoft Office, MS-Word, Excel, and PowerPoint) triggered the success and triumph of this company. By not spending much money in the development of computer hardware, Microsoft was able to easily enter into a business partnership with other companies like IBM as part of making its software products widely accepted by the end-consumers. Despite the ability of Microsoft to dominate the personal computer industry, the primary research findings revealed that there are some IT experts who are not satisfied with the security and software quality offered by Microsoft as compared to other software manufacturers like Mac. To preserve Microsoft’s position as one of the world’s widely known software developer, this study strongly suggest the need on the part of Microsoft personnel to focus on solving security problems among others. Table of Contents Executive Summary †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 2 Table of Contents †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 3 1. Introduction †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 5 1.1 Terms of Reference †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 5 1.2 Main Objective †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 5 1.3 Sub Aims/Objectives †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 5 1.4 Achieving the Objectives †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 5 1.5 Introduc tion to the Texts Being Critically Reviewed .. 6 1.5.1 Foreword †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 6 1.5.2 Source of Reliability †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦... 6 2. Literature Review †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 8 2.1 Authors’ Main Claims to the Research Question †¦Ã¢â‚¬ ¦. 8 2.1.1 A Brief History of Computing †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 8 2.1.2 The Rise of Microsoft †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 9 2.1.3 The Corporate Strategy of Bill Gates †¦Ã¢â‚¬ ¦.. 10 2.1.4 Technological Advancements †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 11 2.1.5 Marketing and Public Attitudes †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 13 3. Research Methodology †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 15 3.1 Primary Research Framework †¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 15 3.2 Research Survey Questionnaire Design †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦... 17 3.3 Target Population, Sample Size, and Research Venue †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 18 3.4 Research Evaluation and Analysis Method †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 19 3.5 Research Ethics †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 20 4. Research Findings and Analysis †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 22 5. Conclusion †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 27 Appendix I – Quantitative Research Survey Questionnaire †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 28 Appendi x II – Research Interview Questionnaire †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 31 Appendix III – Age Group of Research Survey Respondents †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 32 Appendix IV – Estimated Time of Using a Personal Computer †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 33 Appendix V – Types of Computer Owned by the Research Survey Respondents †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 34 Appendix VI – Length of Time Using a Computer at Work or Home .. 35 Appendix VII – Confidence Level with Regards to the Use of Computers in Carrying Out Everyday Tasks †¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 36 Appendix VIII – Confidence Level in Using Microsoft Windows in Carrying Out Everyday Tasks †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 37 Appendix IX – Brand of Operating System Installed on Computers and Other Related Devices †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 38 Appendix X  œ Brand of Operating System Installed in Home Computers and Laptops †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 39 Appendix XI –

Ethical Marketing Solutions Essay Example | Topics and Well Written Essays - 750 words

Ethical Marketing Solutions - Essay Example While the easiest solution for all these ethical issues is to tackle them head-on, it becomes complicated when the companies consider the profits they make. Best way for McDonald’s to tackle the obesity problem is to stop making fast foods altogether. The problem comes in when this is their main commodity and all their food chains around the world deal in fast foods. Several lawsuits against McDonald’s have been listened to in court but they end up paying for damages instead of being stopped from making these deadly fast foods. In appropriate adverts are trending worldwide with huge companies selling their products through sexual appeal and violence. All these should receive bans in order to be ethically appropriate but they prefer the market coverage to the ethics. Cigarette manufacturer, Philip Morris is the fifth most unethical company due to its marketing strategies. In the past, the company has targeted children and exploited their vulnerability to addictive habits. The company has also employed underage girls to handout free Marlboro cigarettes to children at clubs and concerts. On top of this unethical marketing, the company issued a report in the Czech Republic saying that premature smokers deaths have ‘positive effects’ because they save governments money (actionforourplanet.com, 2013). The above-mentioned company is my point of interest in this study, just as part of the ethical issues associated with tobacco smoking. An epidemic broke out in the year 2003 known as severe acute respiratory syndrome (SARS). This syndrome caused thousands of death and the world health organization had to respond in finding the causative agent. The disease vectors discovered originated in a country that was hesitant to ban their production. They were still smuggled out of the country in order for the company responsible to cut their losses. After the vectors landed in another country, they were legally on sale therefore

A Discussion of Corporate Tax Evasion and Legal and Ethical Research Paper

A Discussion of Corporate Tax Evasion and Legal and Ethical Considerations - Research Paper Example Firstly,understanding the means by which the tax base exists and funds public goods that benefit each and every citizen is a starting point upon which the reader should consider. Firstly, these tax dollars are ultimately not sent into oblivion to fund pork only pork barrel spending projects that many of the news outlets would have the citizen believe; rather, they are utilized as a means to provide highways, schools, equip law enforcement and firefighters, and provide for the national security of the nation. In such a way, the reader can seek to understand the severe implications of seeking to deprive the system of these funds and the way that it is ultimately reflected back into the community or region in which the corporate entity operates, draws from the labor pool, and provides for the education that it relies upon to recruit talented individuals. Whereas tax evasion is most commonly thought of on a personal basis, the fact of the matter is that personal tax evasion pales in comp arison to the untold millions, billions, even possibly trillions of dollars that go unaccounted for due to intricate accounting mechanisms, offshore accounts, and outright dishonesty with regards to the level of profits that many firms are willing to admit to the government. Although it is not the purpose of this research to identify the core level and underlying reason why this practice is so often engaged and to such a degree, it does not require a great deal of research or analytical thinking to categorize the answer to such a question within the framework of the rational actor approach.Within such a framework, the self interest of profit maximalization and/or greed comes to be seen as the main reason why such a practice is engaged with. (Slemrod 880). One of the most famous and primary ways that corporations seek to shirk their tax burden and responsibility is by utilizing offshore tax havens to hide and/or minimalize their profits (Martinez-Vazquez & Rider 56). This serves two functions. The first is of course to reduce the overall tax burden that will be affected for the fiscal year; whereas the second is to outright hide millions or even hundreds of millions of dollars outside of the purview of the tax system (Tzur 58). Such an approach is utilized by a great many corporate entities within the United States due to the fact that it is not expressly illegal to utilize tax havens as a means of minimizing the total amount of taxes paid. Such a level of tax dodging has meant that firms such as Google and Pfizer have been able to dodge billions in tax bills within just a few years

Individual Argument Assignment Research Paper Example | Topics and Well Written Essays - 1000 words

Individual Argument Assignment - Research Paper Example The argument shows that God is responsible for allowing evil to exist. God has the power to stop evil by stopping the evil persons from that since there is evil in the world (Lavery & Hughes, 2008). Further, Einstein’s argument Evil is the absence of God, who exists shows a logical argumentation. Einstein uses the logic of the darkness and light to prove his argument. Einstein insists that cold and darkness was invented by people to explain the absence of heat and light. However, God did not create darkness and cold. Similarly, evil is the absence of God in the lives of the evil persons. Consequently, God did not create evil but some individuals chose to exercise their free will to be evil by making God from their daily lives (Asheim, 2006). Furthermore, there are weaknesses in the arguments between the professor and the student, Einstein. In every rule there is always an exemption. Just because God created everything does not literally include creating evil. On the other hand, individuals commit evil by refusing to obey God’s laws to be good citizens. In the Einstein statement Evil is the absence of God, who exists may not be all true. In the story of Noah’s Ark, God flooded the entire earth to kill the evil people of the world (Tucker, 2005). God can do something to remove the evil individuals from society. God can lend a hand to stop the evil persons’ acts. The use of a better premise will translate an argument to a more effective one. If the premise is erroneous, the conclusion is questionable. If the premise is logically persuasive, the conclusion is tenable (Louw, 1998). Further, the professor and Einstein could have done a better job at improving their concepts. The professor could have stated: God did not create everything in this world. The revised statement shows that persons exercise their free will to do evil acts by refusing to obey God’s laws. The professor is using wrong logical reasoning. Using the same argument, God

Persuasive memo Coursework Example | Topics and Well Written Essays - 500 words

Persuasive memo - Coursework Example rse was specifically created to cater the needs of the busy individuals such as myself as the courses are designed for weekend class attendance and internet correspondence between the professor and the student during weekdays. As such, I do not expect any scheduling conflicts to arise between my work schedule and class hours. Upon my completion of the course, I plan to offer myself up to the company as a trainer for incoming agents who will be answering the email inquiries of the Cignal clients. I will be able to transfer my knowledge of proper writing habits and presenting oneself through the written word which is a skill that most of our agents still need to perfect. The company will be able to save thousands of dollars in hiring outside trainers once I complete the course. We will be able to create our own in house training system using the knowledge I will be gaining and therefore, offer the company continuous savings in terms of agent training. I have been a part of Cignal for the past 5 years and I have always taken every opportunity to help advance the business of our company. It is my greatest hope that you will find me worthy of financial support in the amount of Five Thousand Dollars ($5,000.00) so that I can continue to further hone my skills for the benefit of our

Values of Frederick Douglass and Benjamin Franklin Essay

Values of Frederick Douglass and Benjamin Franklin - Essay Example But it soon became apparent that education was incompatible with chattel slavery, Mr. Auld wisely concluding that no educated Negro could ever truly be content with a life of perpetual bondage. When the wisdom of the statement became apparent, that self actualization in the interest of education would forever unfit him for slavery, young Frederick resolved to make that his mission. Most men, such as Benjamin Franklin of the prior century seek learning and knowledge that they might become something worthwhile. The man of ingenuity betters himself to become suitable for a future pursuit. But for Frederick Douglass, an ironic twist of his fate required that he educate himself to become unsuitable, that he might be useless in the life of menial drudgery under the overseers whip. Only by becoming worthless at his imposed vocation, could young Frederick succeed at becoming a self-made man. It was an unsuitability that would stay with him for the rest of his days and usher in his true lifes work. Douglass exemplified his commitment to progress, and self-improvement not only through his own advancement, but during his youth in Baltimore he aided in the education of others, such as his surrogate father whom he calls "the pious Lawson". He imparted instruction to other slaves that desired self-improvement, while at the same time receiving instruction from sympathetic white boys. For his entire life, Douglass wrestled with the common conceit among whites that African Americans are soulless animals without human feelings.

The Tremendous Benefit of Using Hypnosis Essay Example for Free

The Tremendous Benefit of Using Hypnosis Essay Hypnosis is a condition in which a person under a trance-like state (more likely compared to being half-asleep) responds to suggestions given by another person with the exemption of self-hypnosis when no second person is needed for the experience. Accordingly, hypnosis does not depend on the power of the second person or the hypnotist; rather, it depends on the ability of the person to experience hypnosis. Hypnosis is sometimes used for medical purposes and its effect is greatly demonstrated especially in the field of pain relief. Another important and basic use of hypnosis is for improving behavior such as social interaction with others, self-confidence and self-esteem. When a person is under hypnosis, he is in a state of increased suggestibility and focused attention. With these factors at hand, a person is made to believe or feel what is needed to improve behavior. In the case of a person with low self-esteem, hypnosis helps in a way that it makes the person overcome his social and emotional insecurity by auto suggesting positive reinforcements. The person is made to focus on the idea that he can do whatever others can and that he is someone very special. Given the right focus, the person receives the idea and thought that eventually translates to better conduct and performance. Hypnosis has many practical benefits aside from what is commonly depicted by the media. Although the founding concept of hypnosis is heightened suggestibility, it is not something as exaggerated as what’s shown on tv or movies. Hypnosis can bring a lot of advantages to a person’s physical, emotional and social skills through its idea of concentrating or focusing towards a certain subject (whatever is needed in the instance).

East Asian History Essay Example for Free

East Asian History Essay In the year 1943, the allied forces made a Deceleration in Cairo pledging freedom for the Korean peninsula from Japan. The US, China and Great Britain were the main parties involved in this declaration, often known as the ‘Cairo Declaration’. In the Yalta Conference, Roosevelt made a proposal to the USSR leaders for having a four-power leadership of Korea. Although, Stalin took President Roosevelt points into consideration, no formal agreement was reached upon. President Roosevelt proposed that the US, USSR, Great Britain and China would take hold on Korea. Following these talks, the tension between the communist nations and the western nations began to rise. In the Postdam conference in July 1945, Independence was promised for Korea. The US asked the USSR to enter the war with Japan to free Korea. However, they also suggested that the Japanese could not be attacked from Korea, unless the Japanese mainlands were captured. The USSR army attacked the Japanese forces from the northern side after capturing Manchuria. Following the American bombing of the Japanese cities in August 8, 1945, the Japanese troops began to surrender. The 38th Parallel was utilized as a line of control. North of this line, the USSR troops took charge and south of this line, the American army had control. The Japanese forces actually surrendered to the US forces on September 8th in Seoul. The USSR forces began to seal the line of control. The USSR forces were however present in Korea earlier compared to the American forces. There are many reasons as to why the US government wanted to divide Korea. Some suggest that it was basically done to prevent the USSR army from occupying the entire Korea. Other felt that it was to increase the military presence (from several countries) in Korea, and in this way prevent any single power from taking control of Korea. Initially, the Korean division was proposed as a temporary measure (basically for military operations). However, the conflict between the Eastern and Western powers meant that no particular solution was reached for this issue. In this way Korea continued to be divided (Turner Learning, 2007 Britannica Encyclopedia, 2007). Once Korea was divided, the Americans began to have a Government under Korea under the rule of Syngman Rhee. This government was basically set up against communism. South Korea was called as ‘Republic of Korea’. In the northern side, the USSR government set up a communist government under the rule of Kim II Sung. This state was called as ‘Democratic People’s Republic of Korea’. Kim II Sung was actually a major of the Red Army. After the World War II he was considered the head of the North Korean communist party. He was appointed the head of a committee for settling administrative issues. In 1947, a legislative assembly was formed in North Korea, and Kim was elected the head. He had a strong military presence in North Korea. Initially, Stalin wanted to stop Kim from using communist influence in North Korea, but Kim was against this. Later, Stalin and Kim were planning to enforce communism throughout Korea. Kim II Sung’s army was known as the ‘North Korean Military Army’. This army included a few generals who had waged war against the Japanese. Kim was interested in developing a nation that was torn out of war. He brought all agricultural activities under the control of state. He also started developing the industry in Korea. On the other hand, the South Korean’s did not have a strong military presence under the US army. When the US army was withdrawing its troops in 1949, only about 100, 000 soldiers were trained in the South Korean Army. The Russians began to support an attack of South Korea in the year 1950. North Korea utilized Russian artillery, guns and tanks to launch an attack in South Korea. The South Koreans were unprepared by the attack from the North Koreans. The American aid was rather insufficient. The Americans and the UN had to support South Korea in its fight against North Korea during the Korean War (Turner Learning, 2007 Britannica Encyclopedia, 2007).

Music and Censorship

Music and Censorship Music and Censorship Music today is an important part of our lives. It is a way to express ourselves as individuals and it is a form of art that helps us define who and what we are. We use it to express our feelings, our views, and our ideas. Today, many artists are faced with censorship and is one of the controversial things that they have to deal with. Censorships purpose is to limit or restrict certain parts of a certain subject. In music words are either changed or bleeped out so that it would be considered appropriate. But, if music considered an art form, then why censor it? Musicians are artists and music is their way of expressing themselves. Censorship takes away everything that defines art and what makes artists ‘artists. In music, there are different types of styles or genres. There is classical, pop, rock, country, metal, and the list would go on. But theres a certain genre thats primarily targeted by censors†¦and that is rap. Rap is probably one of the most popular music genres today, but is also one of the most criticized one. The reason why it is criticized so much is because it has explicit content usually having references to sex, drugs, and violence. To some people they believe that it promotes sex, drug usage, and violence acts while others believe that its simply just self expression. So what if it does talk about all these bad things? What happened to freedom of expression? Freedom to create andfreedom of speechare vital to our society. Music is art and there is no question about that. Censors need to realize that art not only explores on happy and pleasant feelings, but also fear, anger, sadness, and truth in our everyday lives. It is essential to recognize that aside from lyrical qua lity, there are other things the makeup music. In Victor Lombardis Music and Censorship, he quotes Peter Michaelsons, author of The Aesthetics of Pornography in saying â€Å"The responsibility of society, if it accepts poetry as a mode of knowledge, is to remain open to what poets of all genres, including the pornographic, have to say. Otherwise all mirrors will soon reflect the same imbecilic smile.† Censorship isnt something new; in fact, its something thats been implemented dating back in the early 1940s. In Kathleen Anthonys article Censorship of Popular Music: An Analysis of Lyrical Content, she states â€Å"In the 1950s radio networks and stations commonly used this form of censorship, altering song lyrics or removing lyrics deemed offensive for broadcast†¦often the songs meaning was changed considerably and without consulting the songs original lyricist for the revition†(8). In 1985, albums began being labeled with ‘Parental Advisory for explicit content. In Steve Joness article Ban(ned)in the USA: Popular Music and Censorship, he states â€Å"the Recording Industry Association of America (RIAA) agreed to Parents Music Resource Center (PMRC) Request for lables on sound recordings warning of explicit content†(6). However, The ‘Parental Advisory labels and tracks that were edited have only made rap artists even more inspired and creative, and th ats why listeners are even more drawned to it. Many listeners want to hear the original version of the music or track that is censored because it doesnt convey the truth. While some artists choose to write about love, nature, or happy thoughts, others choose to write about struggles in life. If the words in the lyrics are articulated in a manner that is offensive and makes the person uncomfortable, the solution is to simply not listen to it. One of the most controversial music artists today is Eminem. A lot of people absolutely love him and a lot of people hate him. Using his incredible skills in writing and rhyming, he is able to rap pretty much about anything and everything, from his hardships in his early life and his dislike for the mainstream media, he became one of the most well known iconic rapper today. To artists, their work is their pride, it is what defines them and their work is their reflection of themselves. To censor their work is to deny them their ability to express themselves. In Eminems song Till I Collapse, he talks about the importance of his music and how it affects him. â€Å"Music is like magic theres a certain feeling you get when youre real and you spit and people are feeling your shit. This is your moment and every single minute you spend trying to hold onto it cause you may never get it again. So while youre in it try to get as much shit as you can and when your run is over just admit when its at its end.† Eminem feels that it important to hold on that something that is dear you (which is the feeling he experiences when he raps) and not give it up because that is what you are and the feeling you get when you have that is something that you might experience again. â€Å"Cause sometimes you feel tired, feel weak, and when you feel weak, you feel like you wanna just give up. But you gotta search within you, you gotta find that inner strength and just pull that shit out of you and get that motivation to not give up and not be a quitter, no matter how bad you wanna just fall flat on your face and collapse.† In his song Stimulate he talks about how his songs are attacked by censors and people who dislike his music. â€Å"My lyrical content is constantly under fire No wonder why I constantly bomb back To combat attacks with constant concepts When lyrics are constantly took outta context Failure to communicate with congress has Been a problem for the longest, I guess† Eminem is telling the listeners that his lyrics constantly attacked because of the things he says in his music and how everything taken out of context. This only causes him to retaliate by creating more songs based on the reactions hes getting. What people need to realize is that some topics that the artists sing about are purely for entertainment and are not meant literally. â€Å"My music can be slightly amusing You shouldnt take lyrics so serious, it might be confusing Just trying to seperate the truth from entertainment Its stupid, aint it? I get sick of trying to explain it† According to one interview with Eminem, he was quoted as saying: â€Å"A lot of my rhymes are just to get chuckles out of people. Anybody with half a brain is going to be able to tell when Im joking and when Im serious.† However, according to Todd Brauers article Rap Uncensored, â€Å"This is actually quite uncommon. There are many rappers with lyrics like this and most dont bother to clarify what they say as being â€Å"just entertainment.† Rap does present the hard truth about many aspects of inner-city life and our nations hidden problems, but people, especially kids, need to learn that a large portion of the violence, drugs, sex, vulgar language, and images used in rap music are not something to admire.† Even though some many of the rap songs are offensive, it talks about inequality, poverty and politics which contain important messages that people can definitely relate to. This is why so many of the people who lash out against rap music are white people.In Robin Lakoffs book, The Language War, it was explained that the majority group has a tendency to overlook opposing views to keep their power. One can look at Eminem as part of a majority group; however, since he has such a strong relationship with the black culture it makes him an easy target to get bashed. In Bell Hooks interview with rapper Ice Cube she stated â€Å"The way that white people continue their power is, in part, through their control of our (the black races) images and representations.† If someone has control over who gets to say what, then those people have the power to define society. This pretty much says the war over rapcensorshipis not only a battle over whether or not the First Amendment is being crossed, but it is also an attempt by those in power of language to prevent change and suppress those threatening it. Efforts to ban songs by artists like Eminemand Ice Cube would balloon the â€Å"us versus them† mentality even more, leading to people who do not support the songs lyrics but do support free speech (Chideya). The basis of America is to let everyone be able to voice their own opinion so I dont see any good reason for that to be completely taken away. Warning labels, edited album versions, and age restrictions on buying labeled albums serve as a fair compromise without largely limiting peoples access to rap music. I dont think there is a way to completely stop people from obtaining this music without violating some of our constitutional rights. Again, education about the lyrics and topics that exist in rap music seems to be a better combatant.

Aristotle Essays -- essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  Aristotle was born in Stagira, located in northern Greece, in 384 B.C. He died in Chalcis, on the Aegean island of Euboea, in 322 B.C. Aristotle's father had been court physician to the Macedonian king Amyntas II. Aristotle lost both of his parents when he was child, and was brought up by a friend of the family.   Ã‚  Ã‚  Ã‚  Ã‚  Aristotle wrote 170 books, 47 of which still exist more than two thousand years later. Aristotle was also a philosopher who wrote about ethics, psychology, economics, theology, politics, and rhetoric. Later inventions like the telescope and microscope would prove many of Aristotle’s theories to be incorrect, but his ideas formed the basis of modern science.   Ã‚  Ã‚  Ã‚  Ã‚  Aristotle's most successful scientific writings were those on biology. He studied over five hundred animal species and dissected nearly fifty of them. He was particularly interested in sea life and observed that the dolphin brought forth its young alive and nourished the fetus by means of a special organ called a placenta. No fish did this, but all mammals did, so Aristotle classed the dolphin with the beasts of the field rather than with the fish of the sea. His successors did not follow his lead, and it took two thousand years for biologists to catch up to Aristotle in this respect.   Ã‚  Ã‚  Ã‚  Ã‚  In physics Aristotle was far less successful than in biology. He accepted the heavenly spheres of Eudoxus and ...

Television Drama :: essays research papers

The viewer positioning in television dramas play a very important and critical part in how the drama is portrayed to the audience, and hence this gives an idea on how successful the show will be. Dawson’s Creek is a relatively new TV drama aimed at teenagers and the issues they face and have to deal with in society today. The viewer positioning, in relation to the show’s themes, construction and values will be discussed and analysed. The â€Å"Pilot† episode (first episode of Dawson’s Creek) will be referred back to in this essay, as this episode was what propelled Dawson’s Creek into becoming the most watched teen show around the world and what made the actors/ actresses into instant stars. Dawson's Creek is about one boy's coming of age journey and his lifelong friendship with a girl from a vastly different home life. The vivid and absorbing relationship between Dawson (James Van Der Beek) and Joey (Katie Holmes) is at the core of the series. Best friends since they were small children, the two are faced with many new challenges ahead of them in their teenage years, ones that would not have arisen in their childhood days. One is sustaining their close friendship in spite of their budding romantic relationship, their emotional, physical and intellectual growth and the changing world around them. Other than Dawson and Joey, the show also revolves around two other central characters, Jen and Pacey. Jen (Michelle Williams) has mysteriously come from New York to stay with her grandparents, but she clearly has an air of mystery surrounding her as she harbours a dark secret from her past. Dawson clearly lusts for her, but when Jen unveils some of her teenage experiences to Dawson, his feelings for her clearly change. Pacey (Joshua Jackson) has been Dawson’s best friend, along with Joey, for some time. Pacey lives life fearlessly, and he is eager to discovery what life has laid out for him. His gift for sarcasm is matched only by knack for stumbling awkwardly and unprepared into adult situations. The four are engaged in an intriguing relationship, and are forced to deal with their feelings towards each other. Dawson’s Creek is about their journey through life. The show was conceived, developed and written by Kevin Williamson, who continues to serve as executive producer of the series. Dawson's Creek presents a somewhat autobiographical and almost shockingly honest portrayal of teenage characters dealing with real-life issues.

Oscar Wilde’s Aestheticism Essay

Though Oscar Wilde is the incarnation of the aestheticism schools, we can’t afford to ignore the other artists of the aesthetes. It is imperative that we should give a general introduction to aestheticism in the following paragraphs. Aesthetics is a branch of philosophy that studies the principles of beauty especially in art. Aestheticism is the collection of all the fruits of aesthetics. â€Å"The word ‘aesthetic’ was first found in Aesthetica, appearing as a Latin word, which is the name of two books written by Alexander Baumgarten, 1714—1762. †(Williams, 2005: 31) Baumgarten believes beauty can be defined as aesthetic, but when it is related to art, the most important part of Baumgarten’s translation of beauty is that beauty is not abstract but can be felt by people through their senses. This translation is the same as the Greek word â€Å"aisthesis†, the original meaning of which is the power of uniting mentally the impressions conveyed by the five physical senses. And in the middle of the 19th century, aesthetic is understood as â€Å"the beautiful†, which is generally related to art. In 1880, the word â€Å"aesthete† was used in a wide range, but contained a derogatory sense. Both the principle and the practice of the aesthetic movement led by Walter Pater were criticized at that time. But the British decadent writers were deeply influenced by Walter Pater. The artists and writers of the aesthetic movement held the view that sensuous pleasure should be provided by arts, not moral or sentimental messages. As a consequence, they did not accept John Ruskin and Matthew Arnold’s utilitarian conception of art as something moral or useful. Instead, they believed that art did not have any didactic purpose; it needed only be beautiful. The aesthetes developed the cult of beauty, which they considered the basic factor in art. In Britain, Oscar Wilde is famous as one of the best representatives of the aesthetes. He believes that art represents nothing but itself, and that art has its own life just as thoughts do.

Analyze in detail how Of Mice and Men by John Steinbeck Essay

John Steinbeck’s first hand experience of what life was like during the American Depression allowed him to write an accurate novel on life during this dull time. It also gives us a good idea of certain aspects of the Depression; about how migrant workers lived and also how they were treated. The Depression changed people’s thoughts and views on life, how sensitive they were to others and how they acted around people. This is especially true of the migrant workers in Of Mice and Men. Loneliness took a major role in the migrant workers’ lives. The vast majority of the workers traveled alone across America, moving from ranch to ranch. Family values were non-existent, because of this they didn’t belong anywhere. The workers believed it was survival of the fittest between them. There were a large number of drifting workers, all-looking for the same jobs. Competition for work was fierce. There was a general feeling of loneliness at the time for the workers. George emphasizes this feeling when he is talking to Lennie by the brush: ‘Guys like us, which work on ranches, are the loneliest guys in the world. They got no family. They don’t belong no place.’ Because of a vast amount of suspicion on the ranch the workers often chose a solitary existence. It also made relationships between the workers very shallow. It would seem that the majority of the workers could not forge a meaningful relationship. Yet, it wasn’t just the workers who felt lonely. Curley’s wife also displays loneliness: ‘I get awful lonely’†¦Ã¢â‚¬â„¢You can talk to people, but I can’t talk to nobody but Curley.’ Crooks also seems very lonely: ‘I tell ya a guy gets too lonely, an’ he gets sick.’ Both Crooks and Curley’s wife also choose a life of solitude because of the suspicion. It is harder for them to establish meaningful relationships because the obstacles of discrimination and sexism that exists on the ranch. Loneliness was common for almost everyone. Different people did different things to try and cope with loneliness. Some would play cards. Some would play horseshoes. Crooks would read his books and Curley’s wife tries attention seeking by hanging around the bunks. They did anything to avoid the loneliness and boredom. Entertainment was a form of escape from their boring lives. Apart from the simple things the workers would do during the month like cards and horseshoes, there was no entertainment, so they all looked forward to the end of the month: ‘Well, a guy got to have some fun sometime.’ This was when they would get their pay and go into town. They would spend their money on drink and prostitutes. Again, anything that would allow them to escape from their lonely lives. It was normal for the workers to spend the best part of the night in a â€Å"whore house† where they could get alcohol and women. ‘A guy can go in an’ get drunk and get ever’thing out his system all at once, an’ no messes.’ And once that night was done that was it until the end of the next month. This demonstrates the attitude on the ranch toward women: they are just objects which can be used whenever they please. They aren’t considered as eqaul at all. The attitude towards Curley’s wife is another example of how women were poorly treated, poorly regarded and were by a long way, less equal than men. Newly married and in an unfamiliar place, she is not allowed to talk to anyone but Curley. She resents this and approaches the other ranch workers with the excuse of looking for Curley. The men instantly have their guard up and assure each other that she is nothing but trouble. They regard her as a woman to be used and make no attempt to get to know her. Probably the most important aspect of workers’ lives was the dream they all shared. But because of their tendencies to go into town at the end of the month they would never realize their dream, as many of their dreams involved saving up money, whoich usually they wasted. Crooks sums it up quite well: ‘I seen hundreds of men come by on the road an’ on the ranches with their bindles on their back an’ that same damn thing in their heads. Hundreds of them. They come, an’ they quit an’ they go on; an’ every damn one of ’em’s got a little piece of land in his head. An’ every goddamn one of ’em ever gets it. Just like heaven.’ It was a simple dream. All they wanted was to own their own place. A piece of land and a house to live in, somewhere they weren’t told what to do, a place where they could choose who could stay on their land and who had to move on, and a place where at the end of the harvest they could keep what they had harvested. George points this out: ‘I’d have my own little place, an’ I’d be bringing in my own crops, ‘stead of doin’ all the work and not getting what comes up outa the ground.’ But for most this dream would never be fulfilled. Their loneliness would always be with them. This would mean they would have to escape from their loneliness by going into town and spending their money. But without money they would never be able to buy their own place. As with loneliness, having dreams was not exclusive to the workers. Curley’s wife often dreamt of what her life would have been like if she would have been in movies: ‘Coulda been in the movies, an’ had nice clothes-all them nice clothes like they wear. An’ I coulda sat in them big hotels, an’ had pictures took of me.’ As for George and Lennie there is hope. They have each other to look after one another and are not as lonely as the other migrant’s. ‘Because†¦because I got you to look after me, and you got me to look after you.’ says Lennie. Because they have each other, they have a better chance of realizing their dream. They both have someone to talk to and travel with which helps them not get so lonely. It is this companionship that gives them their chance. Also, because of their companionship, they are very different from all the other workers on the ranch. None of the other workers had someone to travel with. Their companionship is seen as very unusual: ‘Well, I never seen a guy take so much trouble for another guy.’ says Carlson. Slim also says: ‘I hardly never seen two guys travel together.’ It was a rare thing to see during that period. It was also rare for the workers show genuine care for each other of for anyone else. George and Lennie a re an exception to this. Along with the good things that came with travelling together, George and Lennie’s companionship also brought along suspicion. Suspicion was very common on the ranches. The boss is suspicious as soon as George and Lennie arrive. He is suspicious of George because he won’t let Lennie speak: ‘I said what stake you got in this guy? You takin’ his pay away from him?’ He later says ‘I got my eye on you.’ It isn’t just the boss who is wary of the workers. It seems everyone is suspicious of each other: ‘Maybe ever’body in the whole damn world is scared of each other.’ says Slim. This is emphasized a lot by the way hardly anyone travels together and by the way George accuses Candy of listening in on his conversation with Lennie: ‘Say, what the hell you doin’ listenin’?’ Curley is also suspicious of anybody when it comes to his new wife. He runs around a lot looking for her and at one point accuses Slim of messing with her. Finally, most of the men on the ranch are worried about talking to Curley’s wife. They accuse her of giving men the eye and think she is a tart. There is a large amount of suspicion all over the ranch aimed at anyone around the ranch itself. As well as a lot of suspicion, maybe leading to the following, there was also a fair amount of violence. Curley is the main source of violence on the ranch. He was jealous and suspicious of people and this leads to him causing trouble. He is said to pick on big guys the most because he was so small: ‘He hates big guys. He’s alla time picking scraps with big guys.’ He is also said to be a good boxer and has proved this by doing well in certain tournaments. He’s often wary and is ready for a fight: His eyes flashed over George, took in his height, measured his reach, and looked at his trim middle. Curley finally demonstrates his foul temper and his willingness to fight by picking on Lennie and hitting him several times. George mentions the sense of violence on the ranch: ‘After a long time they get mean. They get wantin’ to fight all the time.’ Another side to the violence on the ranch is the attraction of it. Whit is very eager when he sees Curley going after Slim: ‘I guess maybe I’d like to see this.’ and ‘But I like to see the fuss if it comes off. Come on le’s go.’ Crooks is a target of the violence also. The time at Christmas when they set after him is an example of this. He is often verbally abused as well. The workers are very casual about racist language. They use words like ‘nigger’ behind his back and even to his face: ‘Sure the stable buck’s a nigger.’ ‘Nigger huh?’ ‘Yeah. Nice fella, too.’ And such words are even said to his face: ‘Listen, Nigger.’ says Curley’s wife. Racism was still very common during this period and segregation was also common. Crooks wasn’t allowed in the white workers’ bunk house and he is put in the barn, by himself, which had very poor living conditions. He had to put up with a lot of abuse and discrimination and because of this he had developed a protective shell, which he would withdraw back into whenever he was being abused, this made him suspicious of anyone trying to help him or take an interest in him. Crooks was a dignified man and would often refer to his mauled book of rights to emphasize he had rights. He would also refer to his book if he thought someone was doing something that impeded his rights. Crooks was also very lonely and he craves someone to talk to as much as any of the other workers on the ranch. A good example of his dignity and his loneliness mixed together is when Lennie comes into his room he tries to be angry but he knows he needs someone to talk to and allows Lennie to stay in his room. Women were used and treated unfairly during this period also. During this time women were generally seen as a possession. Men believed that they owned the women and that they could use them however or for whatever they wanted. This is shown by the way the workers talk about the women at the whorehouses and also by the way the workers talk about Curley’s wife. She is seen, as something Curley owns, an item or possession not a person. She is also referred to as jail-bait, a tart and nothing but trouble. Quotes like ‘Jesus, what a tramp.’, ‘Don’t you even look at that bitch.’ and ‘Well, I think Curley’s married†¦a tart.’ which refer to Curley’s wife all emphasize the disrespect shown to women in this period. Although men liked to think women were their possessions, they also had other possessions. They would carry around little things like razors and keep them in a bindle while traveling. When they weren’t traveling they would keep their possessions in an apple crate hung up on the wall. They never carried around much and things would get left behind; for example, the roach killer that got left behind by the last worker that occupied George’s bunk. Hygiene wasn’t all that good. As well as the roach infested bunks there were rats underneath the floorboards. The food wasn’t all that good either and medicine was very simple. Candy tells about how one guy would clean the potatoes if they had spots on them and he would scrape off the red bits in the eggs. Candy also complains of a stomachache the turnips gave him and asks for some whiskey to treat his stomachache. Overall life in the bunkhouses was very harsh. In conclusion, the novel has given us a very clear picture of what life like for the migrant workers moving from ranch to ranch. Loneliness was a serious part of their lives. It was part of a vicious circle that included entertainment, money and their dream. Their dreams were what kept them going. But loneliness would continue to stop them realizing their dreams. They were so lonely they needed the entertainment to help them escape from their loneliness and boredom after work. This cost money; money they needed to realize their dream, and from entertainment they wasted the money they needed to realize a dream, and found themselves lonely again, causing the vicious circle to continue. Life was very rough on the workers. No family to speak of or get closed to. They believed that they didn’t belong anywhere. They went to a ranch, worked up a stake and then blew it in the nearest town. This would happen every month and even though the workers dreamt, the vast majority eventually realized their dream would never come true. But kept dreaming to keep up some hope even though deep down they realized it was not possible.

Sexual Behavior And Sexual Identity Health And Social Care Essay

HIV is no longer entirely stigmatising the â€Å" cheery white male. † In recent old ages, the menace has spread to more diverse populations, including adult females who have sex with adult females ( WSWs ) practising multiple sexual behaviours, while presuming a assortment of sexual individualities. Yet, the information, intercessions and research available today continue providing to the original face of this deathly disease. Despite the turning organic structure of research, WSWs remain â€Å" unseeable † to authorities research workers, private wellness attention suppliers and community wellness organisations. Therefore where services for WSW are readily available, suppliers frequently fail to acknowledge the differentiation between sexual behaviour and sexual individuality, a misconception merely farther reinforced by the Center for Disease Control and Prevention ( CDC ) as it continues to categorise adult females infected by female-to-female transmittal harmonizing to past sexual and drug behaviours. In add-on to a reasonably common belief that WSWs are immune to HIV, this community is frequently dismissed upon unwraping their sexual individuality for a figure of grounds. As noted by Diamond, there is an â€Å" premise among scientists and laypeople alike that reliable sexual orientation develops early and is consistent through one ‘s life. † This writer goes on to farther stress that, â€Å" what is reliable is what is stable. † The subjective manner in which many position sexual individuality has been a primary subscriber to the huge array of steps available to research workers for measuring hazardous behaviours with respect to sexual orientation. Ultimately, this dismissive, inattentive and even mocking respect for adult females who have sex with adult females has put an already vulnerable and turning part of the United State ‘s population at even greater hazard for HIV every bit good as STI ‘s ( sexually transmitted infections ) . From the supplier ‘s point of view, issues faced by members of this sexual wellness minority seeking information and resources are slightly associated with those issues faced by organisations fighting to function specific patronage. Within the metropolis of Chicago, those suppliers turn toing the sexual wellness demands of WSW are few and far between. For the few in being, publicity of services to the intended demographic can be disputing for several grounds: 1 ) presuming exchangeability of sexual orientation ( or ignoring the demand for categorical sexual wellness services ) can skew the best agencies for measuring plan efficaciousness ; at the same clip 2 ) if agencies for finding a participant ‘s sexual orientation are flatly specific, one misclassification can ensue in inefficiency or mis-direction of resources toward those with lesser demand off from those with greater demand. Findingss from recent surveies underline the danger in presuming excessively much about mark groups and their high/low-risk sexual patterns. Though research may uncover some groups to be more vulnerable for certain diseases than others, this statistical difference by no agency justifies the gross instability in focal point, funding and/or support.RESEARCH Question:What sexual wellness services are available for WSW ( adult females who have sex with adult females ) within the metropolis of Chicago and how are these service organisations aiming patronages in footings of turn toing the intersection of sexual behaviour and individuality?Hypothesis:With an highly limited figure of suppliers active in Chicago, few resources are available for WSW. If an organisation provides services for WSW, so they most likely do so on the footing of sexual individuality accordingly restricting their chance to turn to the single client ‘s potentially bad sexual behaviour.LITERATURE REVIEW:Numerous s urveies suggest that adult females who have sex with adult females are at low hazard for HIV and the subsequent famine of dedicated HIV/STI bar services for this community seems to reenforce these sentiments. Yet, rates of infection for HIV/STIs amongst WSW are on the rise and activist alliances comprised of adult females populating positively state broad are get downing to talk out. The battle to supply sexual wellness services for a population that has been mostly overlooked by the medical community now demands national attending. Reasons for the current deficiency of information and resources, every bit good as challenges faced by active service suppliers are debated and analyzed severally in the literature reviewed. There are a figure of issues that contribute to the wellness disparities faced by WSW. For illustration, the Women ‘s Health Initiative, a US sample of 96,000 older adult females, found that tribades and bisexual adult females were significantly more likely to be uninsured compared to heterosexual adult females ( 10, 12 and 7 % severally ) ( Valanis et al. , 2000 ) . The deficiency of insured WSW may be, harmonizing to Arend, due to homophobia on the portion of the physicians and nurses. Patient studies of homophobia in the medical universe are seting WSW at an even greater hazard: â€Å" since attention suppliers may non further swearing relationships with in which their patients could experience comfy unwraping their sexual individuality and behaviour. † It must be noted that a client can non seek wellness services that do non be, or she is less willing to make so if she has either experienced stigma or anticipates a stigmatizing environment ( Dean et al. , 2000 ; Meye r & A ; Northridge, 2007 ) . Although the CDC considers female-to-female HIV transmittal a â€Å" rare happening, † instance studies every bit good as some surveies and a smattering of publications point out that non merely are vaginal fluids and catamenial blood potentially infective, but rates of infection amongst adult females who have sex with adult females are presently on the rise ( survey by lady at conference, CDC, Arend ) * . In the article, â€Å" HIV Testing Among Lesbian Womans: Social Context and Subjective Meanings, † Dolan and Davis utilised studies, focal point groups and in-depth interviews to depict HIV proving experiences among a sample of 162 sapphic adult females populating in a big southeasterly US metropolis ( Dolan & A ; Davis 2008, JOHNSON ) . Eighty per centum of the sample had tested at least one time, with more than 25 % holding tested five or more times. Most of the adult females tested voluntarily and despite the widely promoted misconception that WSWs are at low hazar d for HIV, the respondent ‘s perceptual experience of hazard was noted as the â€Å" most common ground for proving. † However, the CDC continues to categorise adult females infected by female-to-female transmittal merely harmonizing to their old sexual and drug behaviours, thereby disregarding an full community and perpetuating the â€Å" sapphic unsusceptibility † stereotype. For old ages, Aids has been profiled as a â€Å" cheery white male ‘s † disease. Merely in the past decennary have wellness instruction and diverseness preparation plans sought to counter what has been referred to as ‘the de-gaying of AIDS † ( Flowers, 2001 ) and alternatively advanced the claim that AIDS is a ‘democratic ‘ or ‘equal chance ‘ virus. Unfortunately, this push to reprogram an inaccurate image has failed in two facets: First of all, developing manuals intended to battle the impression that ‘AIDS is a cheery disease ‘ overpoweringly turn readers ‘ attending off from work forces who have sex with work forces ( MSM ) to refocus it upon the heterosexual community. Mentioning statistics such as â€Å" The World Health Organization says 75 % of people with AIDS were infected through heterosexual sex † is helpful for battling the purely cheery male association, but at what point should the public consider hazards associated with adult females who have sex with adult females? Second, in add-on to overlooking a vulnerable demographic, the reprogramming of AIDS instruction has a inclination to entirely categorise gender, ensuing in the marginalisation of WSWs. Harmonizing to Bourne et al. , efforts at making more politically right intercession plans have pushed many plans back to educating through a biomedical lens: â€Å" minimising the hazard of bodily unstable exchange and set uping physical barriers between spouses. † One article highlights how â€Å" this point of view may be deficient when sing the emotionally charged sphere of sexual behaviour, which is, by its really nature, societal. † Intervention plans based on a biomedical position on safe sex tend to turn to intervention/education demands in a categorical, diagnostic mode. Bourne and Robson ‘s analysis of the biomedical attack to learning â€Å" safe sex † reveals how wellness publicity schemes which fail to take history of the complexnesss of lived experience are, as a consequence, mostly ignored by the mark population as being incompatible with their demands. Properly turn toing the demands of a peculiar sexual minority group ever draws attending to a cardinal, on-going argument in gender and wellness. The dissension over which issue to turn to first, behaviour or individuality, is seeable throughout the literature reviewed. Diamond notes, there is an â€Å" premise among scientists and laypeople alike that reliable sexual orientation develops early and is consistent through one ‘s life † ( 2009:52 ) . What is reliable is what is stable. â€Å" So the familiar battlefields are drawn: fixed=biological= deserving of credence and protection, whereas variable=chosen=fair game for stigma and favoritism † ( Diamond 2009:246 ) . * Some writers, nevertheless, argue that sexual orientation is non one thing. Rather, it has many constituents, including behaviour, individuality and desire. For some, behaviour may be a defining characteristic of their sexual orientation, while for others desire may be the most of import ( Tabatabai ) * . Sexual behaviour is less of import for adult females as they consider their sexual orientation ( Peplau and Garnets 2000 ) . Some experts conclude that prosecuting in sexual behaviour with a member of the same gender is non a requirement for placing in a peculiar manner and a recent Indiana University survey supports this theory. The 2010 study of Thirty showed that while X % of adult females surveyed identified as heterosexual, XXX had engaged in same sex sexual behaviours. Numerous articles highlighted hazards associated with sexual wellness service suppliers turn toing sexual individuality entirely, but the ways in which the faculty member and medical community approach sexual behaviour and designation remain subjective, thereby perpetuating wellness disparities amongst WSW. When revelation becomes a battle, so does efficaciously providing to the client ‘s yesteryear, present, or possible bad sexual behaviours. So, at the supplier degree, after an organisation decides whether to offer intercession scheduling directed at adult females who have sex with adult females, the best theoretical account for carry oning client outreach and best methods for finding proper individualized attention take centre phase. * While some adult females are really unfastened about both their diseases and sexual individuality, others are loath to discourse these issues due to frights of culturally-based stigmas against homosexualism and HIV, homophobia and maltreatment signifier medical professionals and disaffection from household members and larger communities. * Thus, a supplier motivated to make more for WSW wellness can make little with deficient support, inaccurate information or a limited outreach theoretical account. Harmonizing to a 2008 auxiliary issue within the Journal of Homosexuality, the usage of inclusive signifiers, linguistic communications and treatments that do non presume the person ‘s individuality, orientation, behaviour and relationship position are important for easing optimum bringing of attention and services. * Intake signifiers are, therefore, the first and sometimes last chance a supplier has to link with their client. Research is limited and what is available is overpoweringly theoretical. A quantitative appraisal of adult females ‘s sexual individuality and how it aligns with their behaviour is good for efficaciously patterning intercession plans. A qualitative analysis and cross-organizational appraisal of organisations presently supplying services in the Chicago country is good for finding outreach efficaciousness. Ratess of infection amongst WSW are quickly on the rise, yet the research community has been slow to react. This survey aims to pull attending to a sexual minority that is frequently overlooked by all three social sectors and foregrounding multiple barriers toward having equal attention is the first measure in bettering sexual wellness service efficaciousness for WSW.RESEARCH DESIGN:Both quantitative and qualitative methods will be utilized in this three-part multi-strategy research procedure: A quantitative analysis and rating of bing informations from a 2009 NYC Community Hea lth Survey ( CHS ) will turn to the intersection of sexual behaviours and individuality. From 2002 to 2008, 10,000 grownups aged 18 and supra participated in the cross-sectional study. The CHS, based on the National Behavioral Risk Factor Surveillance System ( BRFSS ) and conducted by the Centers for Disease Control and Prevention, provides informations on a sample population comparable to Chicago. The quantitative part is important in that it will showcase a statistical form in the intersection of sexual behaviour with sexual individuality. This statistical form will reenforce the demand for qualitative appraisal of bing service organisations and explorative research on the mode in which an organisation determines client service. Three bing organisations functioning WSW ( adult females who have sex with adult females ) within the metropolis of Chicago ( Planned Parenthood of Illinois, Howard Brown Health Center ‘s Lesbian Community Care Project, and Chicago Women ‘s Health Center ) will be evaluated for a bipartite qualitative part. Interviews with decision makers heading each organisation and studies with staff responsible for personally interacting with plan attendants will supply qualitative informations in this exploratory and explanatory survey. The interview responses and study consequences will so be evaluated in concurrence with an analysis of each organisation ‘s intake signifier ( a standard paper signifier used for finding new client demands ) . Examination of said signifier will function to expose the mode in which each organisation categorizes and later â€Å" dainties † their clients. Textual analysis and qualitative in-depth observation of all three organisations will find whether WSW sexual wellness services are based upon the client ‘s sexual behaviour or the sexual individuality they declared upon consumption. Pairing the qualitative ratings with the quantitative research findings from a comparable population provides greater apprehension of the service demands within Chicago, the best methods for outreach and the issues that potentially arise from these current outreach methods.

Aci Financial Statement Essay

The companies are now preparing this statement as an integral part of their financial statements. This paper examines empirically the current practices followed by sample companies in preparation of cash flow statement and concludes that the sample companies are in line (with few exceptions) with the requirements of International Accounting Standard (IAS)-7 or Bangladesh Accounting Standard (BAS)-7. It also proposes some suggestions for improving the presentation of the statement Key words: Cash flow statement, IAS/BAS, Listed Company, Disclosure. Introduction The purpose of a cash flow statement is to provide information on the cash flow from a company’s operating, investing and financing activities to enable the users of its financial statements to evaluate the ability of the company to generate cash and to use the historic cash flows to predict future cash flows. The cash flow information enhances the comparability of the operating performance by various companies, because it eliminates the effects that arise from the use of different accounting treatments for the same transactions and events. The use of cash flow information is gaining importance in the analysis of financial statements (Epstein 1991; Yap 1997; Jones and Widjaja 1998; Previts and Bricker 1994). Cashflow information is considered less open to manipulation than information on earnings, because it is based on the actual receipt and payment of cash only and not on the accrual and other accounting principles. Rees (1995:75) adds that the cash flow statement can be more informative than the other statements. However, he literature on the cash flow statement indicates that there are grey areas in cash flow reporting that are open to various interpretations (Everingham and Watson 2002). The perceived simplicity of the cash flow statement may therefore create synthetic confidence in the reliability of companies’ cash flow reporting and the comparability of various companies’ cash flow information. The acceptance of IAS-7: The Cash Flow Statement has added a new dimension to the preparation and present ation of financial statements in Bangladesh. This paper is an attempt to investigate into the state of cash flow reporting by the listed Bangladeshi * Lecturers, Department of Business Administration, ASA University Bangladesh 210 ASA University Review, Vol. 6 No. 2, July–December, 2012 Textiles and Clothing companies in general. The focus is not on the quality of the reporting of the companies but rather on what the reporting levels are in general. Objectives of the study The major objectives of the study are as follows: 1. to identify the current practice of cash flow statement of Pharmaceutical companies in Bangladesh. 2. o provide present cash flow statement format, structure and reporting on the basis of information provided in the annual reports of the selected listed Pharmaceutical companies in Bangladesh. Methodology of the study The study was conducted in accordance with secondary information obtained from various sources. The overview of standardization of financial reporting and the regulatory framework has be en based on laws, regulation, and guideline and also on various published sources of information taken from International Accounting Standard Board (IASB) and Bangladesh Accounting Standard 7 (BAS 7). A limited survey has also been made covering a total of 12 Pharmaceutical companies’ annual reports (2009) enlisted in Dhaka Stock Exchange (DSE) and Chittagong Stock Exchange (CSE). These are selected on the basis of convenience sampling procedure. In order to make the study more revealing it also covers some research articles, textbooks, publications and web sites of various accounting bodies. Limitations of the study 1. Applied non profitability techniques have been used. 2. Due to limitation of the extensive materials, books and previous studies in Bangladesh literature review could not be extensive. 3. This study consists of only 12 listed Pharmaceutical companies due to time and resources constraints. Literature review Cash flow statement: A historical surroundings/background Cash flow Accounting (CFA) was the main system of accounting up to beginning of the 18th century (Watanabe, Izumi: The evolution of Income Accounting in Eighteenth and Nineteenth Century Britain, Osaka University of Economics, Vol. 57, No. 5, January 2007, p. 27-30). Till then, accounting allocation and profit measurement were relatively unimportant; the profit and loss account being used to close off ledger accounts at each period end. However, with the advent of concept and practices of business continuity, periodic measure and statement of financial position began to grow. Thus the basis of cash transaction becomes foundation for the allocation based systems of accounting today. Although there has been a reasonably sustained interest in fund flow statements (based on allocated accounting data) since the beginning of the twenty century, CFA appears to have received little or no support from accountants until the early 1960s. At that time there was little concern over the use of ‘cash flow’ data in the financial analysis- cash flow being interpreted as ‘profit plus depreciation (. Winjum, J. o, 1972). In 1961 AICPA recognized the importance of fund statement by publishing Accounting Research Study (ARS) Cash Flow Statement Disclosures in Pharmaceutical Companies 211 NO 2â€Å"Cash flow analysis and fund statements†. Before that, accountants had prepared funds statements primarily as management report. The Accounting Principles Board (APB) responded in October 1963 by issuing APB Opinion NO. : â€Å"the statements of and application of funds†, which recommended that a statement of sources and application of funds be presented on a supplementary basis. Because of the favorable response of the business community to this pronouncement, the APB issued Opinion No. 198: â€Å"Reporting changing in Financial Position† in March 1971. This opinion required that a statement of changing financial position be presented as a basic financial statement and be covered by the auditor’s reports. In 1981 the Financial Accounting Standard Board (FASB) reconsidered fund flow issues as part of the conceptual framework project taken in 1976. At this time the FASB decided that the cash flow reporting issues should be considered at the standard level. Subsequent deliberation resulted in Statement of Financial Accounting Standard (SFAS) No. 95: ‘Statement of cash flows’ in Nobember1987 (Weygandt, Kieso, Kimmel 1998: 1936). Fund flow statement Vs Cash flow statement Both fund flow statement and cash flow statement serve as a fundamental parts of the financial statements. In 1961, the AICPA issued ARS No. 2, â€Å"Cash Flow Analysis and the Fund Statements† which recommended that a fund statement covered by auditor’s opinion be included in companies financial reports. According to paragraph 5 of Preface to Statement of International Accounting Standard [approved by the IASC Board in November1982 for publication in January 1983 and supersedes the preface published in January 1975 (amended March 1978)], â€Å"the term ‘financial statements’ covers balance sheets, income statement or profit and loss accounts, statements of change in financial position, notes and other statements and explanatory materials which are identified as being part of financial statements† (IASC, 2000:32). As per paragraph 7 of framework for the Preparation and Presentation of Financial Statements (approved by IASC Board in April 1989 for publication in July 1989): â€Å"A complete set of financial statement normally includes a balance sheet, an income statements, a statements of change in financial position (which may be presented in a variety of ways, for example as a statement of cash flow or a statement of fund flows) and those notes and other statements and explanatory materials that are an integral part of the financial statements† (IASC : p. 3-44). As per paragraph 4 of the previous IAS 7 (October 1977), statements of change in financial position, the term ‘ funds’ referred to cash, cash and cash equivalents or working capital (IFAC, 1992: p. 813). Funds provided or used in operation of an enterprise should be presented in the statements of changes in financial statement separately from other sources and uses of fund. Unusual items, which are not part of ordinary activities of the enterprise, should be separately disclosed (IASC: Para 21). But many users of financial statements consider current practices of reporting fund flows as confusing because too much information is compressed in the statements of change in financial position, and because no single definition has been established (Mosich and Larsen, 1982; p. 935). In order to develop a conceptual framework for financial accounting and reporting, the FASB issued in December 1980 a discussion memorandum â€Å"reporting Fund flow, Liquidity and Financial Flexibility† which was issued for the following reasons: (1) for assessing future cash flow, and (2) current practices regarding the reporting of funds flow information are not entirely satisfactory. As a result of deliberation, FASB issued SFAS NO. 95 ‘Statements of Cash Flow’ in 1987. The statements require the inclusion of statements of Cash Flows rather than a statement of Change in Financial position when issuing a complete set of financial statements 212 ASA University Review, Vol. 6 No. 2, July–December, 2012 which was made effective for annual periods ending after July 15, 1988. The major requirements of the statements are of the following two areas: Basis of Presentation: The statement must focus on cash receipts and payments and must explain the change in cash plus cash equivalents. Classification of cash flows: Cash flows are to be classified according to operating, investing and financing activities. The basis of such classification is derived from the financial theory, which state that the enterprise derives the cash used for investing activities and settlement of outstanding financial obligation in an accounting period from internal and external sources. Internal cash sources emanate from the net cash generated from current operation and perhaps disinvesting and depletion of cash resources at the start of the period. External cash sources come from financing activities such as borrowing and receiving cash from the sale of equity shares to existing and new shareholders (Wallace et,al). Benefits of Cash Flow Information – The information in a cash flow statement helps investors, creditors, and others to assess the following aspects of the firm’s financial position. – Such statements serve as a mechanism for predicting the ability to generate future cash flows for the investors, creditors and others. – This enables managers or management to plan coordinate and control financial operation in an effective manner. It gives an indication of the relationship between profitability and cash generating ability thus of the quality of the profit earned. – It furnishes information to the management regarding the entities’ ability to pay dividend and meet obligations. – Analyst and other users of financial information often, formally or informally, develop models to assess and compare the present value of the future cash flow of entities. Historical cash flow statements could be useful to check the accuracy of past assessment (ACCA Text book part 2. P. 324). It is free from manipulation and is not affected by subjective judgments or by accounting policies. – Such a statement dictates situations when a business has made huge profit but has run out money or it has sustained loss but has enough cash availability. – The extent of cash generated from operational activity and external finance in order to meet capital, tax, and dividend requirements can be obtained from such statements (Lee, T. A: 1972:27-36). – It aids in the evaluation of risk, which includes both the expected variability of future return and probability of insolvency or bankruptcy ( Hendrickson, Eldom. S, 1982: 237). – Such statements reveal the capability of an enterprise to pay its short obligation as and when due to the lenders. – A cash flow statement in conjunction with a balance sheet provides information on liquidity, viability, and adaptability. The balance sheet is often used to obtain information on liquidity, but the information is rather incomplete for this purpose as the balance sheet is prepared at a particular point of time. Cash Flow Statement Disclosures in Pharmaceutical Companies 213 It may assists users of financial statements in making judgments on the amounts, timing and degree of certainty of future cash flows. – This statement provides information that is useful in checking the accuracy of past assessment of future cash flows and in examining the relationship between profitability and net cash flow and the impact of changing price (IAS 7: Para 3 & 4). – Information on cash flows classified by three groups of activities (Operating, investing and financing) that allow users to assess the impact of those activities on the financial position of the enterprise and the amount of its cash and cash equivalents. This information may also be to evaluate the relationship among those activities (IAS 7: Para 11). – This statement is of special importance in assessing future cash flows, quality of income operating capability, financial flexibly and liquidity, and information on financing and investing activities. Using cash flows from operating activities from the cash flow statements, different ratios such as liquidity, ratio, solvency ratio, and profitability ratios can also be calculated to evaluate an enterprise’s liquidity, solvency, and profitability. Aziz uddin and Bala, 2001: p. 14) Overview of Cash flow statement The cash flow statement explains the changes that have occurred in the company’s cash and cash equivalents during the year by classifying the cash flows in its operating, investing and financing activities. The statement must focus on cash receipts and payments and must explain the change in cash plus cash equivalents. The classification is done in a way tha t is most appropriate to the company’s business. The following are the definitions of the components of the cash flow statement: Cash: cash on hand and demand deposits Cash equivalents: short term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value. Operating activities: the principal revenue-producing activities of the enterprise and other activities that are not investing or financing activities Investing activities: the acquisition and disposal of long-term assets and other investments not included in cash equivalents. Financing activities: activities that result in changes in the size and composition of the equity capital and borrowings of the enterprise (Epstein, p. 93). Objective and Scope of IAS 7 Information about the cash flow of an enterprise is useful in providing users of financial statements with a basis to assess the ability of the enterprise to generate cash and cash equivalents and the needs of the enterprise to utilize those cash flows. The economic decision taken by users requires an evaluation of the ability of an enterprise to generate cash and cash equivalents and timing and certainty of their generation. The objective of IAS 7 is to require the provision of information about the historical change in cash and cash equivalents of an enterprise by means of a cash flow statement that classifies cash flows during the period from operating, investing and financing activities. An enterprise should prepare a cash flow statement in accordance with the requirements of IAS 7 and should present it as an integral part of its financial statements for each period for which financial statements are prepared. Users of an enterprise’s financial statements are interested in how the enterprise generates and uses cash and cash equivalents. This is the case regardless of the nature of the enterprise activities and irrespective of whether cash can be viewed 214 ASA University Review, Vol. 6 No. 2, July–December, 2012 as the product of the enterprise, as may be the case with a financial institution. Enterprises need cash for the same reason however different their principal revenue- producing activities might be. They need cash to conduct their operations, to pay their obligations and to provide return to the investors. Accordingly this standard requires all enterprises to present a cash flow (Para 1 & 3). Presentation of Cash flow statement under IAS 7 Cash and cash equivalent: The definition of cash and cash equivalent are central to the preparation and interpretation of cash flow statements. Cash consists of cash in hand and demand deposits, coins and notes of an organization, etc. In our country deposits in postal accounts may be termed as cash (Cooper and Ijiri, 1984: 88; Ghosh, 2001). Cash equivalents are short-term, highly liquid investments that are readily convertible into known amount of cash and which are subject to an insignificant risk of change in value. According to the definitions of paragraph 6 of IAS 7 cash comprises cash in hand and demand deposits; usually ‘cash on hand’ includes currency, notes, and coin in the cash box of the enterprise. It also includes prize bond, negotiable money orders, postal orders, and under posited checks, bank drafts or pay- order. Demand deposits refer to deposits in checking accounts in banks and other financial institutions that may be withdrawn without notice usually subject to deduction of outstanding check. Thus cash equivalents – 1. are short-term investments but the ‘term’ ‘short’ not clearly specified, although a period of three months and less is suggested to be taken as short term period. 2. are highly liquid investments. Here ‘liquid’ means having in a situation where cash equivalents are available in sufficient amount to meet obligation of payments. . are investments that are both: (a) readily convertible, to known amounts of cash and (b) subject to an insignificant risk of change in value. According to SFAC No. 95, the risk categorically refers to risk of change in interest rate. The short-term investments are so near their maturity that they represent insignificant risk of changes in interest rate. Examples include treasury bills, commercial papers, a nd money market funds purchased with cash that is in excess of immediate needs. However, although by definition, cash equivalents refer to short term highly liquid investments, they are usually held for the purpose of meeting short term cash commitments rather than for other purpose. For an investment to qualify as a cash equivalent it must be readily convertible to a known amount of cash and be subject to insignificant risk of change in value. Therefore an investment normally qualifies as a cash equivalent only when it has a short maturity of, say, three months and less from the date of acquisition. Equity nvestments are excluded from the cash equivalents unless they are, in substance, cash equivalents, for example in the case of preferred share acquired within a short period of their maturity and with a specified redemption date (Para 7). Cash Flow Statement Disclosures in Pharmaceutical Companies 215 Preparation of Cash flow statements IAS 7 requires cash flows to be classified into operating, investing, and financing activities. Example of cash flows by cate gory Operating Activities Inflows Receipts from customers Outflows Payments to suppliers Advance deposits from customers Wages and salaries to employees Income tax refunds Income tax payments Interest received on customers’ notes or Other tax payments accounts Dividends and interest received from Interest paid on bank debt or bonds outstanding and investments and included in determining net included in determining net income income Investing Activities Cash received from sale of capital assets Payments for purchase of capital assets Cash from sale of debt or equity investments Cash flows capitalized as intangible assets, such as:  · development costs  · start-up costs  · capitalized interest  · exploration Costs Collection of principal on loans to others Purchase of debt or equity securities of others Interest and dividends received on investments Loans extended to others and not included in determining net income Financing Activities Net proceed of issuing debt or equity securities Payment of principal on bonds or bank loans Cash proceeds received from ba nk loans Purchase of the entity’s own shares Interest paid on bank debt or bonds outstanding and not included in determining net income Dividends paid to shareholders Variations in Reporting activities for Cash flows A. Operating or Financing activities Transactions with different categories included in cash flows are classified in a different manner. According to IAS 7, Para 12, â€Å"A single transaction may include cash flows that are classified differently. For example, when the cash repayment of a loan includes both interest and capital the interest element may be classified as operating activities and the capital amount is classified as financing activities†. B. Operating or investing and financing activities Some cash flows may be classified as arising from any activities such as ‘interest’, ‘dividend’ ‘income tax’. The detailed provisions of these types are as follows. 216 ASA University Review, Vol. 6 No. 2, July–December, 2012 Interest: a. For a financial institution, interest paid and interest received are usually classified as operating cash flows (para 33). b. For other enterprise, interest paid and interest received may be classified as operating cash flows because they enter into the determination of net profit or loss. Alternatively, interest paid may be classified as financing cash flows, because they are costs of obtaining financial resources. Interest received may be classified as investing cash flows, because they are returns on investments (para 33). Dividend: a. For a financial institution, dividends received are usually classified as operating cash flow (Para 33). b. For other enterprise, dividends received may be classified as operating cash flows because they enter into the determination of net profit or loss. Alternatively dividend received may be classified as investing cash flows, because they are returns on investments (para 33). c. Dividend paid may be classified as financing cash flows, because they are costs of obtaining financial resources. Alternatively dividend paid may be classified as component of cash flows from operating activities in order to assist users to determine the ability of an enterprise to pay dividend out of operating cash flows (para 34). Income tax: a. Taxes on income arise on a transaction that gives to the cash flows that are classified as operating, investing, and financing activities in cash flow statement. While tax expense may be readily identifiable with investing or financing activities, the related tax cash flows are often impracticable to identify and may arise in a different period from the cash flows of the underlying transactions. Therefore taxes paid are usually classified as cash flows from operating activities. However, often it is practicable to identify the tax cash flow within individual transaction that gives rise to cash flows that are classified as investing or financing activity as appropriate. When tax cash flows are allocated over more than one class of activity, the total amount of taxes paid is disclosed (Para 36). In the light of SFAS 95, â€Å"Transaction that enter into the determination of net income† are defined as operating activities and hence, interest received or paid, dividend received and taxes on income are rigidly treated to arise from operating activities. Dividend to stakeholders are treated as cash outflows classified as financing activities (Keiso and Weygandt, 1998: 1275-76) Cash flow statement Practices in Bangladesh Regulatory Framework, in the eyes of the Companies Act 1994 (Act no. 18 of 1994): According to Section 183 of the Companies’ Act 1994 (which came into effect from 1 January 1995), a company is required to present balance sheet, profit and loss account (income and expenditure account, in case of non profit companies). Under section 185, the balance sheet and the income statement have to be prepared according to the forms set out in Part –1 and Part –2 of Schedule XI respectively under which information on consecutive two years (concerned year and Cash Flow Statement Disclosures in Pharmaceutical Companies 217 preceding year) are to be provided. However according to note (g) of the general instruction for preparation of balance sheet (given in part –1 of schedule XI after the horizontal format of the balance sheet), â€Å"a statement of change in financial position shall be included as an integral part of the financial statements, and shall be presented for each period for which the profit and loss account is prepared†. However no specific format of cash flow statement has been prescribed in Companies Act 1994. In the light of the Security and Exchange Rule 1987 (S. R. O No. 237-l/87 dated on 28 September 1987): Under the provision of rule 12 (1) of the Securities and Exchanges Rules (SER) 1987(amended by the section notification No. SEC/ Section 7/SER/03/132 dated 22 october1997 published in the official gazette on 29 December 1997), the annual report to be furnished by an issuer of listed security shall include â€Å"a balance sheet, profit and loss account, cash flow statement and notes to the accounts collectively hereinafter referred to as the financial statement’. In the part III of the Schedule of the SER 1987, issues relating to interest paid on short-term borrowing, interest and dividend received income taxes are clearly guidelined. For example, interest paid on short-term borrowing shall be a cash outflow under operating activities; ‘interest and dividend received’ shall be a cash inflow under investing activities. And ‘interest paid on long term borrowing’ and ‘dividend paid’ shall be a cash outflow under financing activities. Under paragraph 35-36, ‘taxes on income’ should be treated as operating cash outflow unless they can be identified in financing and investing activities. Findings of the study To know the extent of cash flows statement reporting practices by Pharmaceutical companies, a survey has been conducted covering twelve annual reports (2009) (For detailed the name of the companies see Appendix-1). The major findings of the study are given below in terms of general variations in reporting and voluntary disclosure. General findings It includes the current format and structure of cash flow statement and the extent of compliance of IAS-7, followed by sample Pharmaceutical Companies in Bangladesh. All the sample companies prepare cash flow statement as required by IAS-7/BAS 7 adopted by the Institute of Chartered Accountant of Bangladesh and present it as an integral part of the financial statements. Notes to cash flow statement have been presented as part of the financial statements i n case of all the sample companies.  · The sample companies prepare cash flow statement in vertical form and shows figure of cash flows of the current year and the previous year.  · All the sample companies’ cash flow statement contains a classification of operational, investing, and financing activities.  · The sample companies did not illustrate the policy dopted in determining the formulation of cash and cash equivalents although this is required by paragraph 36 of IAS 7. 218 ASA University Review, Vol. 6 No. 2, July–December, 2012 Variation in Reporting Another objective of the survey was to determine which alternatives, permitted by IAS-7, are used most in practice by Bangladeshi pharmaceutical companies. It is found that there are not many differences between companies in their reporting of cash flow information. This is expected because the preparation of cash flow statement does not allow for many choices, differences of interpretation or different accoun ting treatments. The results are set out in table 1. Table-1 Variations in reporting [Cash flow statement (CFS)] Factors 1 Notes to CFS Options Separately, following the CFS Part of the notes to the financial statements Incorporated in the CFS Total Direct method Indirect method Total Operating activities or no interest Financing Investing activities Total Financing activities or no dividends Operating activities Investing activities Total Part of accounting policy note Nothing disclosed Total Operating activities or no tax Financing activities Investing activities Total Number of companies 0 12 0 12 12 0 12 12 0 0 12 12 0 0 12 12 0 12 12 0 0 12 2 Operating activities 3 Interest received and Interest paid 4 Dividend received and Dividend paid 5 Definition of cash and cash equivalents 6 Income tax Notes to table 1  · Refer to point 2 of Table 1. According to IAS-7 and SEC Rule 1987, the enterprises are encouraged to report cash flows from operating activities using the direct method. The direct method provides information which may be useful in estimating future cash flows which is not available under the indirect method. All the sample companies followed the direct method in reporting operating cash flows. One company (Pharmaceutical Mithun Knitting & Dyeing Ltd. ) discloses cash flows from operating activities under indirect method in notes of financial statements as additional information. Cash Flow Statement Disclosures in Pharmaceutical Companies  ·  · 219 Refer to points 3 & 4 of Table 1. All the companies studied have shown ‘interest received and paid’ under operating activities and ‘interest paid on long term borrowing’ and ‘dividend paid’ under financing activities. Refer to points 5 & 6 of Table 1. All the companies studied have shown â€Å"definition of cash and cash equivalents† in the notes of accounting policy and â€Å"income tax† under operating activities. Voluntary disclosure The survey also included an examination of any additional information that is disclosed regarding the company’s cash flow which is not required by IAS-7, but which may be helpful to the user. For example, separate disclosure of cash flows increases operating capacity and cash flows that maintain operating capacity, disclosure of segmental cash flows, cash flow per share etc. The survey found no company to disclose such additional voluntary information in its cash flow statement. Conclusion and Recommendation A materially misstated cash flow statement, whether it is in terms of incorrect classification in the categories or numerical accuracy, can be misleading to the user and can lead to wrong decisions taken by the users of the statement. The survey has revealed that although sample companies prepare cash flow statement according to International Accounting Standard-7 (BAS-7), there is also a degree of non-compliance. It is, however, found that there are not many differences between companies in their reporting of cash flow information. This is expected because the preparation of cash flow statement does not allow for many choices, differences of interpretation or different accounting treatments. To make cash flow statement more informative and useful for users, the companies should disclose additional voluntary information such as cash flow per share in their cash flow statements. Items consisting of cash flows from operating, investing and financing activities should also be clarified in the notes of the financial statements. Due to the limited scope of the present study, a large number of research issues have not been attempted but are identified in the course of the study. Disclosure practices of additional items other than operating, investing and financing activities, disclosure practices differences between listed and unlisted companies, disclosure practices differences between financial and other institutions are some such potential issues for future research. 220 ASA University Review, Vol. 6 No. 2, July–December, 2012 References Annual Reports of Sample Pharmaceutical Companies Listed in Dhaka Stock Exchange and Chittagong Stock Exchange 2009. Aziz Uddin, A. B. M and Bala. , S. K. ( 2001), â€Å"Cash Flow Reporting in Bangladesh†, The Cost & Management, Nov- Dec. ICMAB, p. 13. FASB Discussion Memorandum (1980), Reporting Funds Flow, Liquidity and Financial Flexibility, FASB, Stanford. Thomas H. Beechy. Joan E. D. Conrod, Intermediate Accounting, second Edition, Chpter 5, Exhibit 5-1 pp. 91 Ghosh, Santi N. (2001),â€Å"Workshop Material on IAS # 7 : Cash Flow Statements† compiled under the Institute of Chartered Accountants of Bangladesh (ICAB)Project, Development of Accounting and Auditing Standards in Bangladesh, The World Bank. Government of Bangladesh (GOB) (1994), The Companies Act 1994 (Act No. 18 of 1994). Gup, B. E. & Samson, W. D. 1993. An analysis of patterns from the statement of cash flows. Financial Practice & Education, 3(2):73-79. Hendrickson, Eldom. S(1982), Accounting Theory, Richard D. Irwin, Inc. , Illinois, p. 236. Hertenstein, J. & McKinnon, S. 1997. Solving the puzzle of the cash flow statement. Business Horizons, 40(1):69-76. International Accounting Standards Committee (IASC) (2000), International Accounting Standards 2000 International Accounting Standards Committee, London, â€Å"International Accounting Standard IAS 7 (revised 1992): Cash Flow Statements† in pp. 139165. 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Weygandt, Kieso, Kimmel, Accounting Principles, 9th edition, John, Wilely and Sons, Inc, pp. 732-733 Wallace, R. S. O. and Choudhury, M. S. I. And Pendelbary, M. 1997), â€Å"Cash Flow Statements: An International Comparison of Regulatory Positions†, The International Journal of Accounting, Vol. 32, No, 1, pp. 1-22 Cash Flow Statement Disclosures in Pharmaceutical Companies 221 Appendix-1 List of the twelve Pharmaceutical companies studied. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. GlaxcoSmithKline Bangladesh Limited (2009) The IBN SINA Pharmaceutical Industry Ltd. (2009) BEXIMCO PHARMACEUTICAL LTD. (2009) ORION INFUSION LTD. (2009) ACI Formulation Limited (2009) Ambee Pharmaceutical Limited (2009) Square Pharmaceutical Ltd. (2009) Libra Infusions Limited (2009) BEACOM Pharmaceuticals Limited (2009) Rahman Chemicals Limited (2009) Renata Limited (2009) Therapeutics (Bangladesh) Limited (2009)