Ethical and legal issues concerning at-will employment Research Paper

Ethical and legal issues concerning at-will employment - Research Paper Example Employers should be careful at every stage of the hiring process to avoid illegal discrimination of any applicant on grounds of color, gender, age, national origin, disability and religion. Applicants are aware that indication of bias in the hiring process may lead to severe legal repercussions. In contractual employment, the law considers the relationship between an employer and employee as being on equal ground in terms of bargaining power. The employment at will reflects the belief that people are free to enter into employment contracts of specified length of time, without obligations attached to either employee or employer. In this arrangement employees are able to resign from a position they no longer care about and employers are permitted to discharge employees at their pleasure. The law in general presumes one is employed at will unless they have proof indicating otherwise. Written documents detailing one’s employment or oral statements from their employer are means of proof. For this reason, employers go to pains to point out, in applications, handbooks, job evaluations, handbooks, or other documents related to employment, that their employees work at will. It is important to be aware of the status of one’s employment, whether it is at will or otherwise. Ethically, the employer could expressly indicate the terms in a written document that the applicant has the choice to sign. If no at-will agreement is signed, one can check the employee manual or any other written workplace policy document. If these documents state ; that one could be fired at any time, could be fired without cause or for any reason, even if the word at will is not expressly used then you are under an at-will policy. Professional ethics encourage the employer to have some written policies that call for good reason to fire. Such policies could provide an exclusive list of reasons for which employees can be fired or offer some job protections. Employees are entitled to rely on these kinds of policies if their employer has adopted them. Legally if the contract promises job security, then one is not an at will employee. This could be in form of a contract that clearly states that the employee is on a three-year contract and they could be fired in that time only for committing a crime. If in this event they are fired for any other reason not specified in their contract they may have legal claim for breach of contract. Employers often take this employment means as a measure of protecting their interests. With uncertain economic systems and means of sustenance companies feel the need to cushion themselves or have some weather room in the event of downsizing. In other instances, the employee may need an employee for particular tasks which may be for specific durations. In case the task is completed before the expiry of the contract the employee may feel the need to let go of the extra hands. It is unethical in the public for an employee to hire with the sole intention of covering their back. The result is that the new hires, will not be motivated or feel challenged in the work and may underperform. In a clear situation where the employee and employer both know the terms of the agreement, the law has little to do in case either party bailed out. Ethics encourage serving a notification

Conclusions with further remarks Essay Example for Free

Conclusions with further remarks Essay Undeniably, the factors that seemingly adhere onto the level of security of certain vicinities may be hard to simplify. Given the fact that individuals come in different ideals, beliefs and characteristics, the greed over power and sovereignty is implicitly the main reason why the issue on security and the plague on terrorism are undeniably swallowing the minds of the society (Laqueur, 1999). With such, it is an astounding standpoint that countries are now paying much attention on the ‘security’ of its people and the preparations onto competence in the arena of globalization (Buzan et al. , 1997). As the Australian Securitisation Forum Inc. notes in their mission: â€Å"To shape the future of the Australian securitisation industry for the ongoing benefit of its members,† piously, if the mission be fulfilled in the most ideal sense as it had been established, the attainment of the goals and hopes of the nation and of the world will be at reach in the most unifying array. Our purpose is an examination of the second issue—the politys response to the government’s move to the provision of security. Consequently, while passing reference may be made to causative factors (indeed, governmental response and the labeling of security may be viewed as causative) (Snyder, 1999), this work is most concerned with the manner in which conflict and consensus theories might interpret and predict governmental reactions to violence and other threats of the like. In essence, this horizon of defining the exactness of ‘security’ is still vague as of the time being because keeping up a nation under â€Å"maximum security† is vulnerable to jeopardizing consequences. References: BUZAN, B. W? VER, O. (2004) Regions and Powers: The Structure of International Security, New York, Cambridge University Press. BUZAN, B. , WVER, O. , WILDE, J. D. WAEVER, O. (1997) Security: A New Framework for Analysis, Florida, Lynne Rienner Pub. DEACON, J. (2004) Global Securitisation and CDOs, New York, Wiley. HAFTENDORN, H. (1991) The Security Puzzle: Theory-Building and Discipline-Building in International Security KRAUSE, K. WILLIAMS, M. C. (1996) Broadening the Agenda of Security Studies: Politics and Methods. Mershon International Studies Review, 40, 229-524. KUPCHAN, C. A. KUPCHAN, C. A. (1995) The Promise of Collective Security. 20, 52-61. MANWARING, M. G. (2003) The Search for Security, New York, Praeger Publishers. MORRISSEY, H. (1992) International Securitisation, New York NY, Ifr Publishing. PAQUETTE, L. (2002) Strategy and Ethnic Conflict: A Method, Theory, and Case Study, New York, Praeger Publishers. SNYDER, C. (1999) Contemporary Security and Strategy, New York, Routledge.

Make It Easy For Your Student To Write Home :: essays research papers

Make It Easy For Your Student To Write Home Date: ___________ Dear Parent(s), I am too busy to write, but this checklist covers most of the topics of interest to both of us. Please send: __ Money (Cash)! Amount: $_______ __ Food (Cookies)! Dozens: ________ __ Clean clothes! Relationships: __ What? __ I am in love with myself __ I am in love! __ I am engaged __ I got married last weekend My Roommate: __ Worships the ground I walk on __ Gave me a black eye __ Committed suicide and left a note saying I was the reason __ Is afraid of the dark and wants to sleep with me in my bed __ Has fleas My Professors are: __ Sadistic water walkers __ Mental institution escapees __ Brain dead nerds __ Super oxygen thieves Latest News: __ I wrecked the car __ I can't use your credit card because I have exceeded the credit limit __ You are going to have a grandchild __ False alarm - you are NOT going to have a grandchild Food: __ Is great! __ Even makes me appreciate your cooking __ I have had pizzas for the last eleven meals Grades: __ I am making all A's __ I am not being properly challenged __ I will be home after this semester I study: __ Night and day __ All the time __ 80 hours a week __ Only on Sunday afternoon __ None of the above Daily Devotions: __ I read my Bible everyday __ I can't read __ Someone stole my Bible while I was at one of the local bars On my last visit home, I left: __ My glasses __ My paper that was due yesterday __ The clothes you washed for me __ My (girlfriend's) birth control pills __ The check to cover my delinquent tuition payment __ Other _____________________________________________ Please send above items by Federal Express (Priority One) or UPS (Blue) Laundry: __ My white underwear is now _________________ __ I am saving money by not using detergent __ Don't worry, I washed my clothes last semester __ I hang my clothes out the window when it rains

Comparing Femininity in The Woman Warrior and King Lear Essay -- compa

Femininity in The Woman Warrior and King Lear  Ã‚        Ã‚  Ã‚   What is femininity? What role should women play in society? These are questions that humanity has faced ever since the first hunter-gatherer tribes developed. Gender roles, at least in the popular imagination, were clear; the men hunted for big game, the women picked nuts and berries. There were clear reasons for this - hunting required the brute muscular strength of the male, while gathering did not. But as humanity invented labor-saving devices, physical strength became less and less important to survival, while "mental strength" - strength of character - played an ever-increasing role. This is a phenomenon that we see played out in Shakespeare's play King Lear and Maxine Hong Kingston's memoir The Woman Warrior.    Any work of literature can be said to make a claim about the nature of femininity; even a work with all male characters would be notable in this respect for the absence of females. But these two works are notable because rather than showing females in their "traditional" passive roles, they are made into active figures. Though the two works are vastly separated in space and time, they both make the same essential claim about the nature of woman. They make the claim that women can, and should, be empowered, and that the idea of the "woman warrior" is not a dream, but a viable reality. In order to show this, the character in each work that best exemplifies this "modern spirit must be considered. In King Lear, this is Cordelia, although the choice is superficially unobvious. In The Woman Warrior, the narrator - Maxine, for the sake of brevity - is the only female character well enough known to the reader for any empowerment to be perceived. In order... ...o begin the essay with the quote below:   The last thing I wanted was infinite security and to be    the place an arrow shoots off from. I wanted change and    excitement and to shoot off in all directions myself, like    the colored arrows from a Fourth of July rocket. Sylvia Plath, The Bell Jar (68)    Works Cited Feldman, Erica. Personal communication. 28 Sept 2000. Kingston, Maxine Hong. The Woman Warrior. New York: Vintage International, 1975. O'Brien, Tim. "How To Tell A True War Story." The Things They Carried. New York: Penguin, 1990. 73-91. Plath, Sylvia. The Bell Jar. New York: Harper and Row, 1971. Rolfe, Alex. "Fa Mu Lan: an autobiography." The Woman Warrior reaction papers. 2000. Shakespeare, William. King Lear. 1608. Ed. Barbara A. Mowat and Paul Werstine. New York: Washington Square Press, 1993.      

Reaction Toward Formation of Malaysia

REACTIONS TOWARDS THE FORMATION OF MALAYSIA The proposal for the formation of the federation of Malaysia aroused various reactions from various segments whitin each of the potential Member State as well as neighbouring countries. Within potential member states, the proposal stimulated the sudden rise in political activities. Within the next several month following the Tunku’s announcement, several political parties had be formed to cater to various stands that began to emerge. Among the neighbouring countries, Indonesia and Philippines were among those whose reactions were clearly stated and expressed.There are many reactions from Sabah,Sarawak,Brunei,Indonesia and Philippines. In Sabah, there are political parties such as UNKO and USNO in Sabah gave a reaction on the issue of Formation of Malaysia. Sabah made several claims as a condition for joining the formation of Malaysia. They want to be joined to the new constitution of Malaysia to protect the rights of Sabah people. At the same time, they want to enter the extra-territorial rights manmade formation of the Constitution of Malaysia such as the national language.Finally, Sabah agreed to become part of the Malaysia because the leader’s solidarity and tolerance attitude had attracted Sabah to be with Malaysia. Next is in Sarawak. SUPP was facing internal division between its moderate wing led by Ong Kee Hui and the more radical wing led by Stephen Yong. Panas supported Malaysia on the basis that Malaysia would provide the security of Sarawak against communists and as mean of attending independence. Another Malay-dominated party, BERJASA was formed in December 1961. It was led by Datu Tuanku Haji Bujang.The party declared its opposition to communist but made no clear stand about Malaysia. SNAP opposed to Malaysia and PESAKA supported Malaysia but this support was not unreserved. Among the Chinese, another political party, the Sarawak Chinese Association (SCA) was formed in July 1962. It was to p rovide an alternative to SUPP and the leadership was more amenable to the Malaysia idea. The next reaction came from Singapore. Singapore still retained its initial interest in Malaya and was therefore, eager to merge with Malaya when Tunku Abdul Rahman made the proposal in 1961.The only opposition came from the Communist-dominated party, Barisan Socialis. Despite this, Lee Kuan Yew actively campaigned to support the merger. His efforts paid off and a referendum held on 1 September 1962 indicated that 71. 1% of the population of Singapore supported the merger. Singapore was promised autonomy in education, revenue and labour while the central government would be operating in Kuala Lumpur. Its free entreport status would also be maintained. Like Singapore, Brunei was equally keen on the merger, since its ruler, Sultan Ali Saifuddin was hoping to gain protection from a larger country like Malaya.A. M. Azahari, the leader of the opposition party, Parti Rakyat, however, strongly opposed the merger and led a revolt against the government of Brunei, in which he was defeated. Azahari had an ulterior motive – to merge all the North Borneo territories and place them under the reins of Brunei. Eventually, Brunei changed its mind after the Sultan realized that he wouldn’t be given special rights above the other Sultans in Malaya and would have only limited oil reserves if Brunei merged with Malaya. Next is the Philippines.They opposed the idea of the formation of Malaysia because of several misgiving which is the first one is the Philippines President, Macapagal argued that the British had no right to transfer Sabah over which it had a claim that Sabah is a part of Philippines. This is because Sabah once was a part of Sulu Sultanate. Second, it argued that Malaysia was an artificial and unstable federationthat Malaysia cannot protect North Borneo from communism either from China or Indonesia but they can. Third, the was a ready a plan for MAPHILINDO, a loose confederation of Malaysia, Indonesia and the Philippines.MAPHILINDO was described as a regional association that would approach issues of common concern in the spirit of consensus. However, it was also perceived as a tactic on the parts of Jakarta and Manila to delay, or even prevent the formation of the Federation of Malaysia. The Iast one is the reaction from Indonesia. Indonesia disapproved of the new establishment due to their own ulterior motives. Indonesia, was hoping to merge with Malaya to form â€Å"Indonesia Raya† and at the same time, establish an independent North Borneo Federation comprising Sabah, Sarawak and Brunei.Sukarno at that time declared a Confrontation policy of on Malaysia from January 1963 to August 1966 to voice his objection of the formations of Malaysia. During this period, Indonesia put a halt to all diplomatic relations with Malaysia and launched an attack. Agents were sent to overthrow the Malaysian government and at the same time, create misun derstanding among Malays and Chinese. The confrontation came to an eventual end when Sukarno was replaced by Suharto as the president of Indonesia.Consequently, a peace treaty was signed between both countries in June 1966. As a conclusion, there are reactions that came from Sabah, Sarawak, Brunei, Singapore, Philiphines and Indonesia about Tunku’s idea to form Malaysia. In my opinion, the reaction from these countries did jeopardized Tunku’s effort to build a new nation consist of Sabah, Sarawak, Brunei, Singapore and Tanah Melayu and these reactions also threatened Tanah Melayu’s security at that time. But after so much efforts and hardworks, Malaysia was finally a reality on 16 September 1963.

A critique of Modern Times essays

A critique of Modern Times essays Charles Chaplin was an icon during the early part of the twentieth century, and even years after his death still revered by many as a comical genius. Yet, on reflection, few will know the man behind the tramp. The man who chose making people laugh as his quest in life, also delicately brought serious social and political issues to the attention of his audiences. The film which this paper critiques, Modern Times (1936), is on one hand an exuberant comedy, especially to viewers unaware of the severe reality of America during the age within which the film is set. Yet, on the other hand, the satirical aim of Modern Times was to present a political statement which many perceived in its day to be an abrasive attack on capitalism. This film, with all its slap-stick humor, in fact, is a very sensitive, serious political statement. This, although at the time denied to the press, was not as obvious as later works by Chaplin, such as his next film, the Great Dictator, which was an unconcealed reflection of his own views on the political situation during 1939. Originally titled The Masses, Modern Times has prompted the head of the FBI (Federal Bureau of Investigation) J. Edger Hoover, to open a file on Charlie Chaplin and his affiliation and activities with friends, who were also considered to be radicals. These radicals included, to name but a few, one of the greatest minds of the twentieth century, Albert Einstein, the intellectually astute British political figure, Harold Laski, and the author H. G. Wells. Modern Times, filmed from 1932 to 1936, is set during the years leading up and through the Great Depression era of the 1930s in America. The thesis of the film addresses several themes of the time, using various key elements of transition to the story line. The aim of this paper is to parse Modern Times into several individual arguments presented i...

Meiosis vs. Mitosis essays

Meiosis vs. Mitosis essays Major Comparisons Between Meiosis and Mitosis The two processes of nuclear division are similar as in they allow cells to divide and reproduce, but they also have many differences. Meiosis is the type of nuclear division that occurs in sexually reproducing organisms. In meiosis, the diploid number of chromosomes is reduced to the haploid number. Gametes have the haploid number, while zygotes have the diploid number. The homologous chromosomes that appear in the zygote look alike and have the same length and centromere position, but the genes they hold may be for opposing traits. After duplication, the homologues become sister chromatids that are joined together at the centromere. Meiosis also has two cell divisions, meiosis I and meiosis II. Synapsis occurs at the start of meiosis I. The lining up of the homologues results in a bivalent, two homologous chromosomes that stay together during the initial phases of meiosis I. After synapsis, the homologous chromosomes separate and the daughter cells have one copy of each kind of chromosome. During meiosis II, the daughter chromosomes move to opposite poles, leaving the chromosomes with only one chromatid each. The main purpose of meiosis is to keep the chromosome number constant generation after generation. If not for meiosis, the chromosome number would continue to increase inevitably. It also ensures that genetic recombination will occur. Genetic recombination makes it so that offspring do not have the same combination of genes as their parents. One way this is achieved is through crossing-over. Crossing-over is the process of distribution of the homologues to different daughter cells during synapsis. The genetic instructions from a mother and father are mixed and the joined chromatids are no longer identical. The other key way for genetic recombination to occur is through independent assortment. When homologues align at the metaphase plate, the mate ...

CENTURY OF FURNACE essays

CENTURY OF FURNACE essays The 18th century was the Century of the Furnace and industrial revolution glowed China, India, and West. In Europe, there were new ways of thinking strengthened and disrupted. Also, American Revolution strained between Europe and colonies. In Finland mission was calculate the shape of the world. French Academy sponsored Pierre de Maupertuis led an expedition to the Arctic Circle to settle an argument about the shape of the Earth. They believed that power of the science could solve every problem. The problem was world was it flattened or shaped like a lemon. They went to Tornio River Valley to determine the shape of the world. After six months Maupertuis found that the distance between two points along a line of longitude was greater than expected. Also, they had established the truth. If the Earth were round, all these distances would have been the same. On November 1, 1755 Lisbon Portugal, there was earthquake and more than 10,000 died in the Lisbon earthquake. Some people thought that that was divine justice and some of them thought that opportunity to reorganize society on rational principles. Pombal who was a prime minister of Portugal supervised the rebuilding of Lisbon. Then, Lisbon became a symbol of the movement known as the Enlightenment. The Enlightenment ideal was a universe comprehended by science and reason. The cult of reason itself took on the characteristics of a religion. By the latter years of the 18th century, "romanticism" had ransacked the traditional airs of Enlightenment. In 1768, Thomas Jefferson began to build Monticello, his tribute to the European Enlightenment. He believed that native peoples uncorrupted by modern influences possessed their own wisdom. Dissatisfaction with colonial status and the burden of taxation began to grow, along with a common identity. Jefferson took English radicalism, the idea of inherent, popular w ...

Discuss the respective contributions of the scientific management Essay

Discuss the respective contributions of the scientific management approach and the human relations approach to managing people i - Essay Example However, human relations approach to managing people has not been able to totally replace the scientific management approach in all industries. In fact Richardson (1996) considers modern strategic management as the major problem causer in modern society rather than problem-solver. Richardson finds that scientific management is alive and used for strategic development in the highly competitive and productivity-conscious, organized world. Through time and motion studies it is possible to break down the work into simple tasks which could then enable the management to find the one best way to handle the task. Through this method it is possible to break down every step to the extent that it is possible to determine the amount of time that the worker could be allowed a break for drinking water. The workers then have to work like automated machines. Thus, to make the most effective use of human resources people have to be managed in this way. This principle of scientific management can ampl y be found in the way the fast food industry manages mass production based on the management principles of efficiency, calculability, predictability and control (Allan, Bamber, Timo, 2006). This sector is based on the classic Taylorist principles. Jobs are simplified, routinised and there is clear division of labor. ... There is practically no human relations approach in this sector even though they have developed the production system based on Taylorist principles. Taylor maintained that workers often performed tasks that were unnecessarily wasteful, hazardous and exhausting (Peck & Casey, 2004). Hence the work should be broken up into small parts and each step should be optimized. Taylor also suggested that the breaking up of the tasks should be done by talking with the workers of the ‘one best way’ (Peck & Casey, 2004) but in the fast food industry employee decision making and discretion have been totally eliminated; workers’ interactions are controlled by employers (Allan, Bamber, Timo, 2006). The fast food sector is thriving globally despite only partially adopting scientific management and not having human relations approach to managing people. A good team needs and informed, intelligent leader, according to Taylor (Darmody, 2007). Managers have the responsibility of motiva ting their employees and instructing them of the best way of performing the task. The aim is to attain efficiency and maximize productivity. Taylorism or the scientific management separates the labor process from the skills of workers. The jobs are simplified and routinised so that less skilled workers would be able to comfortably work on it and the management would be less dependent on skilled workforce. It also states that the conception and planning should be in the hands of the management while the shop floor is concerned only with the execution of predetermined plans. Decision making is centralized and every step of the labor process is controlled through formal rules and procedures. This is precisely what is happening even today not only in the fast food industry but even at the

Why video games are violent Essay Example | Topics and Well Written Essays - 500 words

Why video games are violent - Essay Example In order to answer this question, there are different angles from which the issue can be observed indicating the difference levels of the presence and absence of violence in video games. Video games are violent because they offer an alternative form through which one can â€Å"†¦absolve themselves of guilt or justify certain morally questionable acts†¦Ã¢â‚¬  whereby video game players can release their inner feelings of violence that cannot be directed towards other people in the real world (Schaffer). With this in mind, video games are violent because they are virtual worlds in which there are no consequences for engaging in whatever violent acts that one pleases (Videogame Addiction). Therefore, video games are violent to provide a safe proving ground in which violent behavior can be virtualized and enacted in a safe manner that cannot harm anyone, the player included. Arguments are that this is the main reason to rid real life situations of potential acts of violence t hat may lead to severe consequences such as death (Schaffer).

World Political History Essay Example | Topics and Well Written Essays - 1000 words

World Political History - Essay Example This led to deaths of majority foreigners leading to political wrangles between the Yugoslavian leaders and the Soviet Union. This led to the creation of strongly organized military force. Therefore, this led to the development of powerful armament in the nation in order to counter enemies. This led to depression of the nation’s economy and deterioration of foreign relations. What are the threats in your country? Different political ideologies Yugoslavia experienced conflicting political ideologies among its key leaders. This was due to the existence of both nationalists and communists in the country. This posed a nationwide threat as it led to increased conflicts among different political parties. The communists conflicted with the nationalists as both craved to control the country (Rajak 2011). This led to increased human fear as this signaled an outbreak of another war in the country. This was highly influenced by leading nationalists and communist nations that tried to inf luence their ideologies in Yugoslavia (Rajak). Ethnicity Aftermath of the Second World War was marked by increased ethnicity in all nations that participated in the war. This was due to settlement of war soldiers and captives in foreign countries. Yugoslavia experienced high levels of ethnicity as many war captives, and soldiers who were of foreign origin were retained as captives. This led to increased human suffering in the nation leading to frequent mass protests in the country. This created high tension among the population leading to fear of ethnic clashes among the natives (Rajak 2011). Disintegration of Yugoslavia Moreover, Yugoslavia disintegrated into different nations that sought for self-governance. These conflicts among different... According to the paper Yugoslavia entered the conflict as it tried to align to Soviet Union that dominated the Eastern Europe due to factors such as strong military base, organized military forces, economic success, foreign relations and strong political organization. This caused increased hatred among the local natives and the ethnic Germans leading to increased tension. This led to deaths of majority citizens with no media coverage unlike in other nations. The paper makes a conclusion that Yugoslavia experienced conflicting political ideologies among its key leaders. This was due to the existence of both nationalists and communists in the country. This posed a nationwide threat as it led to increased conflicts among different political parties. The communists conflicted with the nationalists as both craved to control the country. The U.S influenced the International Monetary Fund to give them loans which they were unable to pay. The Yugoslavia government collapsed, and that ended communism leading to disintegration of Yugoslavia. Yugoslavia disintegrated into different nations that sought for self-governance. These conflicts among different communities were as Germany and Austria-Hungary wanted to expand their territories. People of Yugoslavia particularly politicians fled to United Kingdom where they formed a committee for the creation of united Yugoslavia. However, it was crushed by Nazi Germany. The people of Yugoslavia resisted the communist’s rule in protests.

Nursing Essay Example | Topics and Well Written Essays - 1500 words - 2

Nursing - Essay Example Interest in professionalizing the nursing occupation emerged in healthcare organizations in 1970s. This stemmed from the need to provide a substitute motivation for workers with blocked access to structures of mobility and that the ideological draw of professionalism offered the promise of higher degree of control. (Barker 2008, p. 9) Here, it is important to underscore that profession through their scientific credibility becomes a source of power and prestige. Indeed, it arises out of self-interest and provides a means by which occupational groups exert influence to advance their own interest in society. By professionalizing the nursing profession, it was expected that traditional collective action such as unionism would be countered and that nurses, being educated as professionals in colleges and universities, were expected to exercise their knowledge and skills without bureaucratic constraint. The classical criteria that make a field or profession professional were posited in 1915 by Abraham Flexner, an imminent sociologist, who outlined several qualities. The most important of which follows: Flexner’s qualities for professionalism stressed rationalism, scientific standards and objectivity. These criteria were addressed by the model that conceptualized nursing professionalism, the Miller’s Wheel. In the wheel model, the center represents the essential foundation of nursing education in an institution of learning and, according to Miller: Each of the eight spokes represents other behaviors deemed necessary in maintaining or increasing nurses’ professionalism. They are competence and continuing education; adherence to the code of ethics; participation in the primary and referent professional organizations, i.e., ANA and state constituent member associations; publication and communication; orientation toward community services; theory and research development and utilization; and

Introduction to Management Accounting Essay Example | Topics and Well Written Essays - 2500 words

Introduction to Management Accounting - Essay Example Theories on motivation – presentation and analysis In order to understand the potential use of motivational theories in management accounting it would be necessary to refer to the context of ‘motive’, as the basis for the development of motivation, a process causing the willingness of individuals to be engaged or not in a particular activity or to put all their efforts in the achievement of a specific target. In accordance with Singla motive is ‘the latent power in a person which impels him to do a work’. Different approaches have been developed in literature regarding the explanation of motivation, as a factor influencing the performance of employees in businesses of different characteristics. In accordance with the reinforcement theory, each human is likely to decide considering the consequences of his behaviour. Knowing the results (outcomes) of his behaviour in advance, an individual can plan his behaviour accordingly so that the negative consequences are avoided and, if possible, the expected benefits are achieved. (Gitman et al. 2008). In the context of business environment, the reinforcement theory could have the following explanation: employees are promised specific rewards if they reach a particular level of performance; from a similar point of view, employees may be given a warning that if they fail to reach a minimum level of performance, they will be punished by a decrease in their payment or the deduction of certain of their common benefits – for instance, the mont hly subscription to leisure activities and so on. The punishment when used as a threat for pressuring employees to reach a particular level of performance is a policy based on the reinforcement theory, as explained above. In the study of McKenna (2000) reference is made to the theory of McFarlin and Sweeney (1992) on human motivation; in accordance with the above researchers, within modern businesses the motivation of individuals is depended on the following two factors: the distributive justice and the procedural justice; the former is reflected in the payment of equal salaries of employees reaching the same level of performance within the same organization; the latter means that within each organization the measures taken for the rewarding of employees in all departments are similar (McKenna 2000). The existence of distributive just

Nursing Essay Example | Topics and Well Written Essays - 1500 words - 2

Nursing - Essay Example Interest in professionalizing the nursing occupation emerged in healthcare organizations in 1970s. This stemmed from the need to provide a substitute motivation for workers with blocked access to structures of mobility and that the ideological draw of professionalism offered the promise of higher degree of control. (Barker 2008, p. 9) Here, it is important to underscore that profession through their scientific credibility becomes a source of power and prestige. Indeed, it arises out of self-interest and provides a means by which occupational groups exert influence to advance their own interest in society. By professionalizing the nursing profession, it was expected that traditional collective action such as unionism would be countered and that nurses, being educated as professionals in colleges and universities, were expected to exercise their knowledge and skills without bureaucratic constraint. The classical criteria that make a field or profession professional were posited in 1915 by Abraham Flexner, an imminent sociologist, who outlined several qualities. The most important of which follows: Flexner’s qualities for professionalism stressed rationalism, scientific standards and objectivity. These criteria were addressed by the model that conceptualized nursing professionalism, the Miller’s Wheel. In the wheel model, the center represents the essential foundation of nursing education in an institution of learning and, according to Miller: Each of the eight spokes represents other behaviors deemed necessary in maintaining or increasing nurses’ professionalism. They are competence and continuing education; adherence to the code of ethics; participation in the primary and referent professional organizations, i.e., ANA and state constituent member associations; publication and communication; orientation toward community services; theory and research development and utilization; and

Dominos Pizza UK & IRL plc Case Study Example | Topics and Well Written Essays - 2000 words

Dominos Pizza UK & IRL plc - Case Study Example The company focuses on selling only one product - pizza - and throughout the year, as it has been doing in the UK and Ireland in the last 20 years, minor improvements are made to get the product to the customer in the shortest possible time. In 2006, the company launched an 'out-the-door' campaign that cut the time from order taking to the start of the delivery down to 15 minutes. Thus, by combining the quality of the product with speed of service, Domino's was bale to increase its repeat orders, which is a key driver of like-for-like sales increases that, at least in theory, could last forever. The profit margin went up by 10% on the basis of several possible factors like better marketing, improved economic conditions in the UK and Ireland where the economy is growing each year by 3-4% (Heritage, 2007, p. 381). The margins for the Group most likely reflect the profits earned from selling to franchisees the ingredients used for making pizzas and from the franchise fees paid by those who opened new stores during the year. Offhand, 13-15% margins are rather small for a food operation, where profit margins are in the range of 20-30% as shown by the margins of McDonald's (2007, p. 20) in the last eleven years, which means that Domino's gets most of its profit margins from franchise fees and not from sales of ingredients or pizzas through its own stores. The asset turnover was calculated using the sales figure of  £94.965 million and the total capital employed of  £18.265 million which is the total assets less the current liabilities as clearly stated in the balance sheet (p. 30). This means that every  £1 invested in the company’s assets returned sales of  £5.19 or over five times the total capital employed in the business. ... The profit margin went up by 10% on the basis of several possible factors like better marketing, improved economic conditions in the UK and Ireland where the economy is growing each year by 3-4% (Heritage, 2007, p. 381). The margins for the Group most likely reflect the profits earned from selling to franchisees the ingredients used for making pizzas and from the franchise fees paid by those who opened new stores during the year. Offhand, 13-15% margins are rather small for a food operation, where profit margins are in the range of 20-30% as shown by the margins of McDonald's (2007, p. 20) in the last eleven years, which means that Domino's gets most of its profit margins from franchise fees and not from sales of ingredients or pizzas through its own stores. As the Domino's report also shows (p. 27), the company spends 14 million on administrative expenses and 8 million for distribution. Asset Turnover = 5.19 times (3.61 times in 2005) The asset turnover was calculated using the sales figure of 94.965 million and the total capital employed of 18.265 million which is the total assets less the current liabilities as clearly stated in the balance sheet (p. 30). This means that every 1 invested in the company's assets returned sales of 5.19 or over five times the total capital employed in the business. This figure is high, and it has increased quite substantially since the previous year. This figure shows that the company generates revenues with a small amount of assets. This is quite expected given that the main business of the Group is to distribute franchises, carry out quality control processes, and plan the marketing of a product portfolio that is focused on pizzas. The increase from 2005 to 2006 is also interesting, a

Ufo Truths and Lies Essay Example for Free

Ufo Truths and Lies Essay When is the truth a lie?.. When it is only half told. The truth like an arrow in flight, if it deviates by a plus or minus . 0 degrees, in any direction, will not hit its mark. True it may come pretty close, may fall with in acceptable boundaries, but more times than not it will miss the mark altogether. Seems to me people always say they want that arrow (the truth) to hit dead center bulls eye all the time, but because of hidden agendas though the aim, was true when the arrow was loosed, the arrow ends up being deflected by things beyond the archers control and never is a solid hit. It is time for people to realize the government is not the only one that, under the guise of looking out for the public good or doing the right thing, because of their actions, turn whole truths into full lies, for a half truth is still a whole lie is it not, for there are no such things as half lies, lies are lies, and that is that Today the UFO and Alien Abduction Phenomena has finally stepped from the shadows and has taken its place in the full light of public awareness. Now we see flying saucers and aliens used to sell us any and everything from A to Z. This is good to some extent for now people from all walks of life are finally taking an active interest in this ancient phenomena. Still I feel we have a long way to go before we will ever, if we ever, make heads or tails out of the riddles of UFOs and ETs. Today they are being called everything from Angelic to Demonic, to Ascended Masters, and this can well be understood because the phenomena crosses all of the boundaries of the paranormal. If we are ever to get a handle on this slippery perplexation we must be willing to toss aside old ways of seeing and believing and be willing to look at things that we have been over looking either because of our fear of being ridiculed as fools by our government, gullible by the scientist, or heretics by our church. All the while these very same institutions claims it is for the good of the public that we forget this stuff and go on with our lives for it will drive you crazy, send you into a cult, or to hell. So far depending on which of these three institutions the investigators hale from this phenomena is viewed differently. If it is a government investigation it will not tell all it finds out because of National Security. If is a scientific investigation anything of a non tangible nature will be ignored. If it is a religious group anything that smacks of paganism, E. S. P, witchcraft, or magic will be excluded. Thus in the end, none of the investigators ever allow themselves access to the full scope of the phenomena they are trying, or at least claiming to try to investigate. It all depends on the mind set of the investigator that the True Experiencer tells their encounter to as to the spin that will be put on it when the a fore said Investigator retells and retails the Experiencers story. Very often those points of the Experiencers experience that clash with their ( the Investigators ) belief systems will be left out of the report or twisted to mean something else. Sometimes this is deliberate but at times it is accidental for the Investigators more times than not is not an Experiencer, and so over looks the subtleties of the encounter for the more sensual or sensational points of it. There in is the problem, for as I have learned because of my many encounters, the ETs tend to speak more to that part of the mind we call the sub conscience for that is the realm of the Quantum Mind. It is because the Investigators focus mainly on the realm of the Linear Mind ( the physical ) they often over look the deeper meanings and obvious messages and information that are sometime passed during the encounter. The Linear Mind speaks person to person, The Quantum Mind speaks Species to Species. I will explain by using the Betty Hills encounter for that is well known. Betty Hill was given a book by one of the beings she encountered, which she wanted to keep as proof that what she had experienced was real, and was told she could keep it, but the book was taken away. She was shone a star map that she was told was useless for her if she did not know where she was located on the map. A needle was put into her navel and she was told it was a test for pregnancy, but she knew that, that was no pregnancy test she had ever heard of. When these actions are viewed Linearly , that is to say in the context of the every day mind of her time these entities were deceitful tormentors. Today we know that the star map she was shone was accurate and did pinpoint the area that she was told the entities came from Zeta Reticula.

Child Labour in India: Effects on Education

Child Labour in India: Effects on Education Growing up, I truly believed that every child had the same advantages I did: clothes, books, toys, food, a home, and most importantly, the chance to go to school. I remember the first time I realized this wasnt the case: I was seven years old, sneaking downstairs to watch Saturday morning T.V when I stumbled upon an infomercial urging people to donate on behalf of World Vision. I remember the commercial showing a little girl, approximately six years old and explaining how she went to work at a factory every day for little to no compensation. I was bewildered to say the least; I thought every child went to school. Naturally, this prompted several unanswered questions to my parents, and a general curiosity as to why there is this unequal divide between the affluent and those who are forced to work from as young as five years old. Child Labour is undoubtedly present in countries such as India. I am curious to research the implications on the life of a child worker in India- specifically the implications on said childs education. Child labour, according to Free the Children (2005), is seen as work that is done by children under the age of fifteen (fourteen in some developing countries) which restricts or damages a childs physical, emotional, intellectual, social and/or spiritual growth (Free the Children 2005). Currently, it is estimated that there are upwards of 12.6 million child workers in India today, which is the largest number of child labourers under the age of 14 in the world. (CBC 2005: 2) Through my research, I intend to show that the employment of children, though used to advance the production of goods ultimately impacts a childs ability to access education. I will argue this thesis by providing a brief history of the child labour laws in India, as well as providing a quotation by the Indian government describing the thoughts and laws concerning child labour. I intend to juxtapose this testimonial with one given by UNICEF, an international organization that is dedicated to ending child labour in t he global south. I then intend to show the impacts of child labour on developmental indicators such as education. India is currently one of the countries described in the Free the Children quotation that attempts to enforce child labour laws for children less than fourteen years of age. In 1979, the Indian Government formed the Gurupadswamy Committee; a committee that was formed in the hopes of suggesting measures to end child labour. While the Government has put forward several goals towards the end of child labour, it is recognizably a difficult endeavour. On the Indian Government Website, it states that à ¢Ã¢â€š ¬Ã‚ ¦poverty is the root cause of child labour [and] the action plan emphasizes the need to cover these children and their familiesà ¢Ã¢â€š ¬Ã‚ ¦ (Ministry of Labour and Employment 2005) From this quote, it is clear that the Government of India recognizes that the amount of poverty in India is a determining factor in the amount of child labourers in the country. In a CBC article, The End is within Reach? (2005), speaks of the relationship between poverty and child labour in India, s uggesting that one cannot exist without the other. If this is the case, and if the Indian government considers reducing and eventually eliminating child labour a concern and goal, then it becomes necessary to consider the factors that lead to poverty in India before pursuing the elimination of child labour. A law enacted in 1986, based upon the recommendations of the Gurupadswamy Committee, states that children less than fourteen years of age cannot be employed in hazardous occupations. (Ministry of Labour and Employment 2005) Hazardous occupations, according the Government, refers to any work that involves unsafe activities or working conditions, and includes such activities as operating transportation vehicles, work that involves proximity to a railway line and work that involves handing toxic and hazardous substances. These are only some examples of hazardous occupations that are part of an expanding list. Since this law, several others, for example the Legislative Action Plan, a plan for enforcing Child Labour laws in India, have been enacted and are now referred to as The National Policy on Child Labour. According to the 2005 Indian Census, the National Child Labour Projects now covers 41% of the country. The Indian Government, in the attempt to enact long term legislative changes on the subject of child labour, acknowledges that these changes will take time to fully come into effect. The Government also acknowledges that the amount of poverty in India is a definite factor to this debate in that the revenue gained from the work of children is necessary income to their families welfare. UNICEF is one of the organizations, governmental and non-governmental, that has taken a strong interest into the affairs of the millions of children currently being employed in India. UNICEF sees child labour as a violation against a childs right to education. They are of the opinion that, though the Indian Government has implemented such efforts as the National Child Labour Projects- more commonly referred to as NCLP-intervention by organizations in the pursuit of partnerships with the national, as well as state governments are necessary. They believe that in order for a child to have a nurturing childhood, they need to build a protective environment in which children can live and develop according to their fundamental rights. (UNICEF 2007) .UNICEF provides three examples of intervention plans in order to provide children with fundamental rights that they see as lacking due to working from a young age. Their primary focus is to promote a childs right to basic education; second is th e implementing of community initiatives in order to empower communities to be active against child labour; and thirdly addressing [the] existing attitudes towards child labour and facilitat[ing] peoples behavioural change towards a more protective environmentà ¢Ã¢â€š ¬Ã‚ ¦ (Ministry of Labour and Employment 2005) Through such projects and initiatives such as the World Day against Child Labour, these groups aim to raise awareness in the hopes of ending child labour. The International Labour Organization (ILO) defines child labour as follows: the official definition of child labour asà ¢Ã¢â€š ¬Ã‚ ¦(1) activity which violates the minimum standards of the 1973 Minimum Age Convention, and (2) activity which is considered prohibited child labour under national law. (Simolin 2000: 942) The ILO runs the International Programme on the Elimination of Child Labour (IPEC), which was created in 1992 with the overall goal of the progressive elimination of child labour (ILO 2008). Currently they have partnerships with several NGOs, as well as the governments of nations where child labour is prominent. With their partnerships, IPEC and their partners have operations in 88 countries, including India. They believe that child labour perpetuates poverty, and have therefore come up with several priorities to combat the worst forms of child labour (ILO 2008), such as the sale and trafficking of children, debt bondage, as well as practices of slavery, amongst others . IPEC is also in partnership with UNICEF and assists in the annual World Day against Child Labour. In recent years another form of child labour has risen in India. Bonded Child Labour refers to the phenomenon of children working in conditions of servitude in order to pay off a debt. In India, there are an estimated fifteen million bonded child labourers, and possibly more. (Tucker 1997: 574) According to Lee Tucker, author of Child Slaves in Modern India: The Bonded Labour Problem (1997), bonded child labour occurs as a result of the Government spending less than half its budget on primary education, spending it instead on high school and secondary education institutes. As a result, India is subsidizing the maintenance of a small class of highly educated people, while simultaneously marginalizing the literacy needs of the majority. (Tucker 1997: 576) Secondly, is the lack of employment opportunities for children who have gone to school, which therefore not only makes working in the labour industry a more alluring choice, as well as a last-resort option for children and their famil ies. In this same report, author Lee Tucker also addresses the myths surrounding all areas of child labour in India, specifically that of the nimble fingers: Nimble fingers theory is applied to some of the harshest industries employing children. This includes the carpet, silk, beedi  [1]  , and silver industries. This theory asserts that children make the best product in these occupations, thanks to their small and agile fingers, which are, theoretically, better able to tie the tiny knots of wool, unravel the thread from the boiling silk cocoons, or solder tiny silver flowers to thin chains. Under this view, child labour is a production necessity. (Tucker 1997: 570) Tucker believes that this myth makes it so that more children ultimately sign up for labour positions, as children are encouraged to view their bodies are a needed commodity. This then creates a situation where more children are forced to work long-term; in an environment that can be highly exploitative, as well as emotionally and physically harsh. Another myth surrounding child labour is the need to be trained at the right age, which is usually around six or seven. This myth contends that children who go to schoolà ¢Ã¢â€š ¬Ã‚ ¦will either be unable to adequately learn a skill or will be at an irreparable disadvantage in comparison with those who did begin working as younger children. (Tucker, 1997: 577) By this quotation, Tucker discusses the implications behind the choice to attend school from a young age and how that decision can affect a childs schooling, and by extension literacy, as well as choosing job opportunities and that childs marketability into later life. In Child Labour and Education for All, Lorenzo Guarcello (2008) argues that when children are forced to work, it is a direct violation to their right to education. Guarcello states: Education is a key element in the prevention of child labour; at the same time, child labour is one of the main obstacles to Education For All (EFA). Understanding the interplay between education and child labour is therefore critical to achieving both EFA and child labour elimination goal. (Guarcello 2008) Guarcello continues to say that there is an overwhelming consensus among such organizations, such as UNICEF and the International Labour Organization that the single best means of stopping child labour is to improve school access and quality (Guarcello 2008) When education costs are high, families are less likely to send to send their children to school, and are more likely to pull them out of school at a young age. The costs involved in a childs education can be high for a number of reasons, such as a countrys minimal investment in primary education, living costs being too high in areas surrounding schools and the unavailability of public transportation for the majority. Additionally, school fees can be incredibly pricey, and therefore school cannot be an option for some families. Guarcello continues in his analysis of child labour and the relationship to education in reflecting on a child workers ability to attend school in countries where child labour is common. He identifies the work settings that he believes are the most detrimental to a child workers attendance (Guarcello 2008) and by extension success in the education system. Firstly are children that are solely responsible for non-economic, household duties. These children, according to Guarcello, are the least impacted in terms of school attendance, as their duties can be more flexible and less binding than economical work. Additionally, families are less likely to interfere with their childs education. The second category of working children is broken up into three groups: children that will never enter school, children who enrol late into their childhoods and those who are forced to leave school early. Children who are never enrolled in primary school are the worst off, says Guarcello, as they are de nied the benefit of formal education altogether, and therefore constitutes a particular policy priority (Guarcello 2008). The Third and final category of child workers are those that attend classes irregularly. Though these groups differ in terms of how much school is actually missed, Guarcello believes that the lack of schooling is ultimately a determent to the learning of a child, as a working child is less likely to learn at school due to the irregularity and lack of repetition that comes from attending class on a daily basis. Furthermore, child labour does not only affect a childs ability to getting to school, but also their ability to absorb material, thereby learning effectively, while at school. To sum up his findings, Guarcello states that his findings supported the notion that child labour, both economic work, as well as household duties is a detriment to a childs education, and suggests that more work should be done to integrate more child workers into the education system . In addition to putting a greater effort into incorporating more child workers into the education systems, some scholars believe that more work needs to be done in western nations if child labour should be eliminated. In Buying out Child Labour, Stà ©phanie Pallage and Christian Zimmermann (2007) discuss their views concerning child labour. Through economical calculations, these authors suggest that countries that trade with the West ultimately have a high comparative advantage in the production of goods if they choose to pay children minimal compensation. Due to the low cost of employing children, the product efficiency is high because these companies can sell these goods at a cheap rate and at the same time, pay their workers close to nothing. A solution, according to these authors, is for countries, such as India, to shift a portion of their GDP to reinvest into their own economy as well as education sectors, and to slowly attempt at distancing themselves from trading nations. In conclusion, the material that I reviewed largely supports the notion that that child labour, in terms of both economic work, as well as household duties serves largely as a detriment to a childs education. Child labour does not only affect a childs ability to getting to school, but also their ability to absorb material, thereby learning effectively. Moreover, families who are in an economic state where they require their children to work are less likely to afford the necessary costs involved in a childs education such as transportation, a uniform, supplies, as well as tuition. However, the impacts of going to school versus a childs work involvement remained largely unanswered in the literature I reviewed. More research needs to be done in this field in order for any solution to be successful. Additionally, more programs that integrate child workers into education systems should arise in India in order for current child workers to have the opportunity for literacy. Although the Indian Government has successfully enacted laws, such as The National Child Labour Projects to protect their minors from hazardous working environments, more time is needed in order for these laws to be enforced to serve the entire country. The partnerships between the state and such organizations as UNICEF and IPEC, through their mission to end child labour, should continue to work closely in order to enable more children the opportunity for an education. However, if these missions are to be successful, they should ensure the proper research as to Indias reasoning for employing child workers and understanding the broader implications behind the need for child workers before suggesting such solutions. As for the more economic solutions, being the reinvestment of GDP into national markets and distancing from international trading nations; I believe that more time, as well as more planning is needed before cutting off all economic ties with the international corporations, as the disruptions could easily provide huge detriments to Indias economic sector. Perhaps India could begin with reinvesting more into primary education, while remaining an international trading nation, and slowly progress to becoming economically independent. In terms of initiatives intended to raise awareness, such as the World Day against Child Labour, there needs to be included the same research into Indias reasoning for employing children stated clearly on the websites of organizations, rather than just a statement that it is simply a cruel practice against children going against childs rights. If awareness in western citizens is the goal of these initiatives, then a more inclusive report on child labour in India is needed in order for the issue to be fully understood.

Ideas as Things Essay -- Metaphors Essays

There are many metaphors used to illustrate the process of learning or understanding. Educational theorists use metaphors to describe and demonstrate their theories, but ordinary people also use metaphors to describe cognition. For example, we use images of light to express thought; we have ‘‘bright ideas’’ or ‘‘dark thoughts,’’ or see we the ‘‘light of reason.’’ Atmospheric conditions are also used to describe the quality of someone’s thinking, a person can be an ‘‘airhead,’’ plans can be hazy, and memory can cloud. The common metaphors used to describe learning and cognition differ from those used by modern educational theorists. Most modern thinkers in educational psychology use the metaphor of thoughts and memories as objects with real locations in space. In their models of thought and cognition, ideas and memories can be organized, built with, be used to create frameworks with; they can even become rigid and patterned. In addition, if our thoughts do become rigid we can ‘‘soften’’ them by moving laterally rather than building further on the structures we have already created. In the modern educational philosopher’s paradigm, ideas are no longer the ephemeral products of light and air. Instead, they have become concrete objects that take up space. Ideas, for psychologists, are ‘‘things’’ that we can manipulate. Can I touch this? In spite of the current popularity of the paradigm that thoughts are physical, the conception of thoughts as light or air, as noted above, persists in common usage. When we say that someone has a bright idea, we do not mean that the idea actually illuminates anything. Instead, we mean that his or her idea makes sense to us. It is an interesting metaphor because it likens understandin... ...e ancient epistemological debate still rages. At least ordinary people have not decided whether to allow for the existence of an immaterial mind, whose action is not completely dependent upon the mechanical functioning of the physical brain. Cognitive psychologists, perhaps, believe that thoughts are matter, but common metaphors hint that regular people are not yet wholly convinced. Works Cited The American Heritage Dictionary of the English Language. 4th ed. : Houghton Mifflin, 2000. Glover, John A., Royce R. Ronning, and Cecil R. Reynolds. Handbook of Creativity. 1st ed. : Springer, 1989. Harper, Douglas. Online Etymology Dictionary . Nov 2002. 23 Sep. 2005 . Kearsley, Greg. ‘‘TIP: The Theories.’’ Theory into Practice. 14 Sep. 2005 . gOFFICE.com 3 Ideas as Things Essay -- Metaphors Essays There are many metaphors used to illustrate the process of learning or understanding. Educational theorists use metaphors to describe and demonstrate their theories, but ordinary people also use metaphors to describe cognition. For example, we use images of light to express thought; we have ‘‘bright ideas’’ or ‘‘dark thoughts,’’ or see we the ‘‘light of reason.’’ Atmospheric conditions are also used to describe the quality of someone’s thinking, a person can be an ‘‘airhead,’’ plans can be hazy, and memory can cloud. The common metaphors used to describe learning and cognition differ from those used by modern educational theorists. Most modern thinkers in educational psychology use the metaphor of thoughts and memories as objects with real locations in space. In their models of thought and cognition, ideas and memories can be organized, built with, be used to create frameworks with; they can even become rigid and patterned. In addition, if our thoughts do become rigid we can ‘‘soften’’ them by moving laterally rather than building further on the structures we have already created. In the modern educational philosopher’s paradigm, ideas are no longer the ephemeral products of light and air. Instead, they have become concrete objects that take up space. Ideas, for psychologists, are ‘‘things’’ that we can manipulate. Can I touch this? In spite of the current popularity of the paradigm that thoughts are physical, the conception of thoughts as light or air, as noted above, persists in common usage. When we say that someone has a bright idea, we do not mean that the idea actually illuminates anything. Instead, we mean that his or her idea makes sense to us. It is an interesting metaphor because it likens understandin... ...e ancient epistemological debate still rages. At least ordinary people have not decided whether to allow for the existence of an immaterial mind, whose action is not completely dependent upon the mechanical functioning of the physical brain. Cognitive psychologists, perhaps, believe that thoughts are matter, but common metaphors hint that regular people are not yet wholly convinced. Works Cited The American Heritage Dictionary of the English Language. 4th ed. : Houghton Mifflin, 2000. Glover, John A., Royce R. Ronning, and Cecil R. Reynolds. Handbook of Creativity. 1st ed. : Springer, 1989. Harper, Douglas. Online Etymology Dictionary . Nov 2002. 23 Sep. 2005 . Kearsley, Greg. ‘‘TIP: The Theories.’’ Theory into Practice. 14 Sep. 2005 . gOFFICE.com 3

The Importance of the House in The Strange Case of Dr. Jekyll and Mr. H

The Importance of the House in The Strange Case of Dr. Jekyll and Mr. Hyde In The Strange Case of Dr. Jekyll and Mr. Hyde, Steveson used the architecture of Dr. Jekyll's house very intelligently. The house can be regarded to be parallel to Dr. Jekyll's double personality. Throughout the book, the house lends itself as a powerful prop, by which it is possible for Dr. Jekyll to use his house even when he is in the form of Mr. Hyde. The house, like Dr. Jekyll, has a dark side. On the front side of the house, it seems to be an elite, upper class, respectable home. However, the rest of the house is quite the opposite. As the book described it – 'discolored wall on the upper; and bore in every feature the marks of prolonged and so did negligence.'; Therefore the back door could be used by Mr. Hyde, with very few suspecting Mr. Hyde of having any connection to Dr. Jekyll. Steveson fit the architecture of the house into the story cleverly. The house supports Dr. Jekyll's secret of being Mr. Hyde at times. The house symbolizes the double personality of its ow ner. Therefore Dr. Jekyll and his house have parallel characteristics. We are introduced to the back door right at the beginning of the book. The door is said to be – ' equipped with neither bell or knocker, was blistered and distained.'; Along with the introduction of the door is the introduction of Mr. Hyde. Mr. Hyde's appearance is described as 'something displeasing, something downright detestable.'; So right from the beginning, we are aware of Mr. Hyde's connection with this mysterious door. Mr. Enfield's story on page 2 gives a good understanding of the shady character of Mr. Hyde. A quote from the book that best describes this is ' The next thing was to get the money; and where do you think he carried us but to that place with the door? – whipped out a key, went in , and presently came back with the matter of ten pounds in gold and a cheque for the balance on Coutts's, drawn payable to bearer, and signed with a name that I can't mention.'; But as the story progresses we learn that the house belongs to Dr. Jekyll. The fact that Dr. Jekyll is only seen in the front of the house, which is well furnished and respectable, brings about the contrasting features of the house. This is also a good time to note that this contradiction of the two sides of the house signifies that Dr. Jekyll is obviously hid... ...ekyll was a man, who had always followed the rules of society. He was a respectable man, and had never had any adventures. By becoming Mr. Hyde, with the help of his knowledge of science he was satisfying his evil side. But he could not altogether forget about society. Although Dr. Jekyll's reputation was still important to him, and he becomes a hypocrite in the process, he found a way to hide his hypocrisy and keep his reputation as it was. This is why he had to use his private and public identity the way he did. The house clearly caters to Dr. Jekyll's double personality. Steveson uses the house as a prop throughout the book. The story never would have worked if the house's architecture was not like it was. It is almost too much of a give-away that the house was made in this way. But no reader if the book would realize this unless, it was thought about more, or studied. In conclusion, the house of Dr. Jekyll is much more important then one would think at the beginning of the book. If the architecture was not planned by Steveson the way it was, the story would not have been as good. Steveson used the house greatly to his advantage, and greatened the mystery of the novel.

A Fortune by Joy Monica

A Fortune by Joy Monica T. Sakaguchi Maybe you are a thief and living by stealing wallets, emptying them from money and put them back. Or perhaps you are a rich man with a son; you maybe love but never show. And maybe you are the son of a man, who never noticed or loves you. Love and money are big things in life, and they are very important in everyday life. In the short story â€Å"A fortune† by Joy Monica T. Sakaguchi from 2000, is the relationship between a teenager and his dad illustrated. The short story ‘’A fortune’’ is about a young man who is a pickpocket.He crooked teeth, oily hair and bony knees. When he was only five years old, he started to steal. There is maybe a good reason why he had become a pickpocket. It all started in his childhood, with his mother, father and his uncle. It was his father who taught him to steal; he said that it was easy for a little boy to pickpocket, because when you are little, you are not always noticed. The fa ther was also that ma would find out, because the narrator used to save the wallets, and once a month his father found them and yelled at him. ’Hey, stupid, how many times I gotta tell you not to keep the wallets? Whatca gonna tell your ma if she finds them? That you old man’s got you stealing from him? ’’. His mother was an ugly lady with a curly black wig and cried all the time. But some credit he had to give her, because she tried to raise him well. She was always worried that he would end up like his â€Å"Stinking, rotting, lout-of-a-father†. His uncle was drunk all the time, and the only job he ever had, was to dress up as Santa Claus on every Christmas Eve.He always hid a bottle of Whisky in a pillow under his Santa Claus jacket. Sometimes he pulled the white bead to the side and asked for a stiff drink. The narrator is in many ways a bad person. Because steeling and actually taking a total stranger with him home, is illegal. But when he ste els, he doesn’t see that it is wrong and forbidden. He grew up with it. But even though his father left the town, he continued on steeling. But in another way he is a good man, because he tries to help a kid which father is a yuppie, and have a lot of money.The kid’s father is ignoring his son, and he always yells at him. And when the narrator sees them in the fish market, he follows them and listens to their conversation. He decides to steal the Yuppies wallet, because his does not deserve money. The meaning of the title â€Å"A fortune† is that the teenager isn’t his father’s fortune, but the money is. And when the narrator where a kid, he wasn’t his father’s fortune. He needed love and contact with his parents.So he created his own fortune of money, he believed that money could replace the missing love. But when he met the boy, he saw the meaning of love. Love is a need, and every kid should be loved by its parents or guardians. Th at is why he takes the kid at home, and takes care of him for the night. The main themes in this story are love and money. There are different meanings about what is most important. If you have all the money you want, you can buy everything but love. And when you have love, you can take care of your friends and family.

Assess the reasons why the 2nd Republic was so short lived Essay

In 1848, agitation arose surrounding Louis Philippe, which led to his abdication later that year and the setting up of a republic in his departure. The ‘Second Republic’ was fated for failure and only reigned for an ineffective four years- between 1848 and 1852- before Louis Napoleon destroyed the republic in order to declare himself Emperor. I am going to discuss the combination of factors which contributed to the collapse of this flawed republic. In early 1848, under the government of Louis Philippe agricultural and industrial problems resulted in rioting, unrest and unemployment. Louis’ legitimacy as king was beginning to be challenged and the middle class, eager for reforms caught hold of a revolutionary spirit performing in demonstrations including that of the 23rd February, where nearly 50 people were killed. Louis, feeble in the face of a revolution, abdicated and fled to Britain on the 24th of February 1848. The abdication of Louis-Philippe left a vacuum or power and authority. The legislative authority which was in session at the time would willingly have declared regency for the ex-King’s mother until his son was of sufficient age to rule, had not the Republicans inside and outside the Assembly acted so swiftly. The middle class became worried as they were in the minority compared to the working class and feared them. The middle class were accepting of the decision of regency but the ‘Paris mob’, the working class, were furious at the prospect of their uprisings being ignored. They wanted a total change, not another monarch. A part of the armed mob which had in fact caused Louis’ abdication, successfully burst into the Chamber of Deputies as the arrangements for the succession were being discussed and to prevent any conclusion being decided. It was clear to those deputies who dared remain, that a republic was not in order because most of the people wanted it, but that only a republic would calm the mob down. A primary reason for the failure of the republic was that it was only set up in response and placation of the working class, or the ‘Paris mob’. The Paris mob was not the majority of the population therefore; support for the republic was thin from the beginning. Sufficient resistance was not raised opposing its creation however, because the monarchists were far too divided to unite. For example, even if the Orleanists and Legitimists did unite to overthrow the republic, there would then be a state of anarchy as they both wanted such different ideals for France. A provisional government was set up with 4 Socialists and 7 Republicans. Controversy arose, thus hindering the success of the republic, as both the Republicans and Socialists wanted a republic but entirely different ones. The Socialists were unlucky in the majority of the government being Republican as it meant they were ousted on most occasions. For example, it was decided to set the election date on Easter Sunday; a set-back for the Socialists. This was because the Catholic Church disliked the Socialists and a majority of their supporters, the urban working class, would attend mass, hear a biased sermon (in those days the church was permitted to interfere politically) and thus vote against the Socialists. The election results for the now ‘Executive Committee’ reflected this, with 5 moderate Republicans, and no Socialists. The situation was not dissimilar to that in the period Louis Philippe and much of the constituent in the Assembly were lawyers, professionals and landowners. In fact, 165 of the 900 of them had been in the July monarchy under Louis Philippe. This enraged the Socialists who were desperate for reformation. They attempted an uprising but were quickly crushed and their leaders imprisoned. The first reformation made by government was concerning unemployment and they gave money, buildings and tools in hope people would create jobs for themselves and become self sufficient. The revolution however, increased unemployment and the government themselves developed economic problems. They needed to either cut spending or raise taxes, which would be a danger for their popularity. The Committee was emboldened by the settled state of Paris brought around by the payment of the ‘dole’ by National workshops and with their conservative nature of the moderate Republicans it was decided it was time to put the ‘masses’ back in their proper place and assert dominance once more. Thus, the ending of National Workshops came around as they had cost the country a great deal of money and attracted the poorest of society from everywhere in Paris in efforts to receive handouts. Men were instructed either to join military service or go to Algeria to work. The Republicans motives were clear; they felt threatened by the large number of able-bodied poor in Paris and feared the only way to prevent a potentially revolutionary group was to disperse them into the army or to do work in various provinces, forcing them to comply if they objected. Their reaction was predictably infuriated at the audacity of the Republicans and 20,000 armed rioters took to the street in a resistance known as the ‘June days’ which was regarded as more commanding than the one that forced Louis-Philippe into abdication. The government was prepared to use any force that was required in order to crush the revolt. General Cavaignac, with calculated and cold-hearted efficiency brought upon his troops and begun the task of quiet literally ‘clearing away’ the barricades street by street. Troops roamed the quarters in which the barricades had been and killed anybody whom they thought had been involved in the fighting against them. Ironically, thousands of the protestors were imprisoned or deported to Algeria in the end anyway. The June days were a landmark of the republic, four days of brutal fighting clearly revealed to all the violent nature of the republic. The Republicans felt they now had power over the Socialists and decided to crush them once and for all. Newspapers and clubs run by the Socialists were closed. The working-class became anti-Republican as they saw them now as oppressive and manipulative, both to the Socialists and also to themselves. The Republicans were doomed. They were upholding a flawed government with diminutive support. In November discussions of the Constituent Assembly finished and it was decided there would be a president elected for four year periods and of universal male suffrage. In December 1848 the elections were held for presidency. It was an impossible task to appeal to any more than a small minority of the electorate as a candidate due to the obvious lack of media facilities. Louis Napoleon Bonaparte spent most of his personal fortune however, in one of the first attempts at a national scale campaign. Local newspapers, badges, pictures and Napoleonic mementos were widely distributed. Napoleon had come to claim what he believed, by birth, to be his right. Used to Lamartine’s dreamy romantic idealism, France needed someone new and decisive which was a windfall for Napoleon. Many had believed the election to be a foregone conclusion and that the presidency would certainly go to Cavaignac. However, he had made enemies whereas Napoleon’s reputation remained untarnished. Despite lacking in charisma and being a poor public speaker, the leading politicians appeared fond of him and in a bid for power thought that they would be able to manipulate him as a puppet. His policies were of a strong government inside a democratic framework, his strong self image and his uncle’s Napoleonic legend appealed to all and most importantly, he had no association with the June days. He allured the masses in differing ways; The Royalists wanted him as a temporary monarch until the Legitimists and Orleanists resolved their differences; the clergy and army men thought he would uphold their privileges; the working class were enthusiastic on his ideas of social reform; the Frenchman thought he would reverse the Vienna settlement and the peasants wanted protection from the Republicans who were associated with violence. Napoleon becoming president was of no advantage to the republic and it could not last long under his power. Once president, Napoleon became greedy in his desire for power and decided his position was not authoritative enough. He wanted to remain in presidency longer than the four year stint and also demanded an increased wage. On the 2nd December 1851, after his demands were not met, Napoleon staged a coup to gain support and brought in troops to quash the opposition. An overwhelming ‘yes’ vote secured Napoleon with a ten year rule and another for France to become an Empire with Napoleon as emperor. On the 2nd December 1852 Napoleon declared himself Emperor and therefore dissolved the Second Republic of France. After less than 5 years the Second Republic had been brought to an end. The republican form of government had such revolutionary overtones inducing political, economic and social turmoil that it is not surprising that the men of property and power throughout Europe regarded Republicanism as a danger. The Second Republic had been established through public acclaim in Paris although had there not been a split of the Orleanists and the Legitimists and the Constituent Assembly a Republican constitution, then a Republic would never have emerged. Thus the republic had such few positive adherents that it was unlikely to survive any determined and well-organised attempt to overthrow it. The Second Republic failed to survive once a suitable solution had been found, in the Emperor of Napoleon. However, we should not credit Napoleon’s rise to Emperor as all due to the situation; he had made skilful and determined use of all that had been handed to him. I believe the failure of the Second Republic to be one of inevitability as it was too diverse in comparison to the previous reign of the monarch, to be wholly accepted. A plethora of hindrances faced the success of the Second Republic but I believe it to be mainly due to 4 factors; the sparse support for the republic in the first place (only the Paris mob), the Republicans destroyal of their own reformation, the workshops, the French people’s need for stability and Louis Napoleon’s overriding determination for power, which was the ‘final nail in the coffin’; of the Republic.

Juvenile Detainees Research Paper Example | Topics and Well Written Essays - 750 words

Juvenile Detainees - Research Paper Example It is the officer’s responsibility to ensure that the young detainees are provided with special education and psychological restoration, in order to help them regain their well-being and prevent recidivism. Correctional officers come across many unique situations in their profession, where the detainees require special attention and consideration. Cases of substance abuse, sexual abuse, children suffering from mental disorders, those belonging to minority groups and children with disabilities often come under this purview. Keywords: Juvenile delinquency, deterrence, correctional officers, alcohol, drug and mental disorders (ADMs), detaineesDealing with Juvenile Detainees The role of a juvenile correctional officer is probably one of the most challenging ones, requiring a strong sense of solidarity as well as sensibility towards the juvenile detainees. The responsibilities of a correctional officer extend beyond mere provision of security and supervision. The future of a juveni le detainee often depends on the actions of his/her correctional officer. Such a role can only be fully surmised when the tasks, responsibilities and the tribulations faced by an officer, in relation to the detainees assigned to him, are fully understood. The neurobiological and psychological states of children and adolescents are very fragile, especially in the case of juvenile delinquents. Most juvenile offenders are found to have psychological disorders and mental ailments, which expose them and the correctional officers to dangerous and often life threatening situations. Young detainees are found to have a higher incidence of suicidal tendencies, substance abuse and criminal inclinations that often place correctional officers in unique situations that need to be dealt with meticulous, clever as well as humanitarian approaches. On account of their violent history, juvenile delinquents take a long time to rehabilitate and get back to a normal life. â€Å"Understanding principles of child development and children’s mental health can help guide the design and implementation of more e?ective interventions for youth who have committed minor to moderately severe o?enses† (Arredondo, 2004, p. 135). I. Dealing with Juvenile Delinquents with Disabilities Most juvenile detainees are found to be mentally retarded or possess certain disabilities in learning and cognition, apart from emotional disturbances. These may be regarded as the primary factors that place these juvenile delinquents at their present disposition. In order to ensure their full recovery and rehabilitation, special child development strategies and literacy initiatives are required. Correctional officers may often find themselves in a situation where they have to deal with mentally retarded juvenile offenders, especially when they have a history of substance abuse, mental disturbances and fits due to stress and depression, collectively called as alcohol, drug and mental disorders (ADMs) b y medical health professionals. Such detainees engage in personal as well as public assault, posing a threat to themselves, other juvenile detainees and the correctional officers too. A. Special Education and Child Development Programs Children in juvenile detention centers require special educational programs keeping in mind their requirements and disabilities. It is found that juvenile detainees who are provided with the necessary education and skills find it easier to revert to a normal life with lesser

LNG & LPG vs. Kerosene in Fueling Aircrafts Essay

LNG & LPG vs. Kerosene in Fueling Aircrafts - Essay Example Indeed, there are high-tech types of aircrafts in the world that use different forms of energy, improved technology, and carrying many passengers. Nevertheless, there are other factors that affect the operations in the aviation industry that include environmental factors, price of fuel and other aircraft equipment, and the development of more effective and convenient sources of energy (Federal Aviation Administration, 2009). However, this paper will address the issue of fueling different types of aircrafts in different parts of the world and at different environments. More so, the paper will compare all relevant factors that relate to the usage of kerosene, LPG, and LNG in fueling aircrafts. Ideally, powerful piston engines and jet turbines that run aircraft engines require more combustible and complicated engine fuels than other engines including vehicles. Most importantly, the technological development of aircraft fuels and other relevant technological advancements have a huge impa ct on the engine fuels that aircrafts use today. Indeed, the invention of jet engines propagated a big challenge for engine designers since such engines require fuels that take time to vaporize not like Avgas that turns to gaseous state so easily. Nevertheless, the newly invented equally have other requirements thus mandating the aircraft engineers to use kerosene or a kerosene-gasoline mix instead of gasoline alone. Furthermore, certain types of aircraft operations require specific types of fuel to operate. However, regardless of the used type of jet fuel, all jet fuels must attain the standards aircraft turbine engines and fuel systems requirements. Actually, all aircraft engine fuels must be free from oxidation deposits in high-temperature zones and must be pristine. In the aviation industry, aircraft engineers rate the effectiveness of jet fuels according to its level of octane (U.S Centennial of Flight Commission, n.y). In fact, aircraft engineer prescribe high amounts of octan e in jet fuels as they effectively permit a powerful piston engine to burn its fuel. For many years, the aviation industry used the same kind of gasoline to power aircraft engines. However, after various studies and engine technological developments, they realized that gasoline was not efficient for powering the large, powerful engines used by piston-driven airplanes. Hence, the introduction of JET B fuel in civilian aviation. Though expensive, JET B fuel performs superbly in cold-weather performance and is in the class of naphtha-kerosene. Nevertheless, JET B fuel has a lighter composition making it dangerous to handle and thus not applicable in cold weather. Notably, aircraft combustors demand for jet fuels that are smokeless, that atomize and combust at low temperatures, and release adequate heat. Such fuels should also ignite with controlled radiation and cause no attack to hot turbines (ALGLAS, 2012). Furthermore, long-duration flights, and high altitudes equally necessitate fo r jet fuels with specified requirements. However, flight engineers use petroleum to manufacture almost all jet fuels in the world today. Nevertheless, we still have a small percentage of jet fuels from oil sands, shale oil, natural gas, and coal. Actually, kerosene and paraffin oil-based fuel are the most common jet fuels mostly known as JET A-1.Indeed, JET A-1fuel draws world recognition as it complies with international standards of jet fuel specifications (ALGLAS, 2012). There are concerned efforts to develop other jet fuel plants and move away from the high cost synthetic fuels manufacturers. Indeed, the United States America imports synthetic fuel since it does not have Fischer-Tropsch plants to manufacture jet fuel. Assuredly,

Multivariate Data Analysis - Factor Analysis Assignment

Multivariate Data Analysis - Factor Analysis - Assignment Example There are different variables affecting the marketing studies like product price, product size, product weight, product composition, color, etc. These variables will make the customers to buy the products. The information for factor analysis in marketing studies is collected through the market surveys or by focusing a group. By these surveys, the company can know about their product variability. They can understand about their products in the market and they can discuss what are the factors affecting the customer’s product purchase. The increased competition in the market makes the companies hire new strategies that will please the customers. The companies like to retain their existing customers as they will be loyal to them. They know it is easy to handle the loyal customers than the new ones, who are ready to pay high amount also. But the profit will decline if the existing customers go for other options. If they are not satisfied they will really wish to change their existing brands and go for new ones. The surveys, observation and focus group are some of the methods used in marketing analysis. The variables used in these surveys will include the companies’ full services to the customers. They are not only dealing with the product that they buy, but also with the location of the store, parking availability, etc. There will be different type of customers and they are classified into different categories like younger ones, older peoples, ladies, etc. These customers have different type of options to select their product and the company has to focus on the needs of these peoples. The customer mainly relies on the factor of satisfaction; both with the quality and service. This makes better sales happen and it provides a loyal customer to the company. These factor analysis results will show the importance of relationship between different factors. Some factors

Study Framework Research Paper Example | Topics and Well Written Essays - 500 words

Study Framework - Research Paper Example This essay stresses that  it is crystal clear that, other than the definition of pain, the theoretical framework fails to describe and define the concepts of interest. Concepts of interest are symbolic or image representation of abstract ideas. They are major components of theories thus conveys the abstract ideas within the theories.  The author just uses the several concepts such as touch and pain, stimuli, impulses, neurons, pathways, responsivity, synapse, innocuous, neurons, intensity, skin, noxious among others.From this paper it is clear that  the framework presents the relationships among the concepts and such relationships include: Firstly, specialized sense organs encode pain and touch stimuli. Secondly, impulses for every modality travel along distinct pathways. Impulses project to pain and touch centers in the brain. Intensity affects pathways for stimuli because the number of impulses that are present in neurons determines the intensity of a stimulus. Also, low leve ls of activity encode innocuous stimuli while high level of activity encodes noxious stimuli. Somatic sense organs are responsive to a wide range of stimulus intensities. Finally, different sense organs tend to have distinct levels of responsivity to stimuli. The patter of activity or a population code of neurons encodes the location and modality of the stimulus.  The map or model of the framework is provided for clarity. The review provides a diagram and a conceptual framework for each of the four most influential theories of pain perception.

The History of Slavery in Virginia Essay Example | Topics and Well Written Essays - 500 words

The History of Slavery in Virginia - Essay Example During the initial days, the black people were treated as slaves. They performed their duties just as normal citizens. Others even had properties to their names. A good number of them resided on plantations. It is during the 1660’s after the laws regarding slavery for the blacks were enacted that the situation for the blacks in Virginia turned to a new phases (Journal of the House of Delegates 15). Slave trade in Virginia went on for about 200 years, until around 1808 where the activity faced a ban in accordance to the constitution of the US in Article I, Section 9. Although the issue of slavery was put to an end according to the court’s decision, the government was in support of slavery (Journal of the House of Delegates 27). Tobacco was Virginia’s chief agricultural product, and it was a success for the state. Virginia saw the ban of slaves as an opportunity for the state since they had slaves in excess because of their fast rate of reproduction. They knew they could make money out of the ban. This is so because the shortage in supply would result to an increase in demand for the slaves, and so Virginia would sell them to the southern states at an increased price. However, there were several attempts by the slaves to rebel against their masters. In each attempt of rebellion made by the slaves, the government would immediately enforce the laws to become more severe as a way of punishing them and preventing them from assembling. It was through that activity that the government of Virginia would ensure to reduce the threat of having the slaves rebelling against them (Morgan 35). It was during 1831 that Nat Turner facilitated a successful slave rebellion. This was by far the biggest rebellion ever experienced in the history of United States. The rebellion was motivated by the success of the revolution that was experienced in Haiti in 1790 that saw the French Rule being overthrown. Turner was inspired by the Haitian achievement and

The 2010 Annual Report of PSA Peugeot Citroen Essay

The 2010 Annual Report of PSA Peugeot Citroen - Essay Example AMF is the French regulator or the counterpart of Securities and Exchange Commission (SEC) in the US. Its role therefore in the development of financial reporting in France would be the same as SEC. It is tasked along with SEC to develop principles on cooperation in the supervision of markets and market participants whose operations cross international borders (Casey, 2010). In the US, SEC adopts the issuance of FASB’s on accounting standards on financial reporting and so with the same reason that AMF will give the legal force by accounting standards set by the standard-setting board in France. The AMF was established with the task of ensuring or protecting public savings invested in financial instruments as well all other investment that would result or metalize in a public offering. It also has supervision of the prepared financial information as conveyed to investors. It has, therefore, is the purpose of effectively promoting the proper running of financial markets. Its contribution to France regulation of these markets extends in European and international level (International Monetary Fund, 2005). The European Union’s Fourth Directive allows four income statements format. Explain the structure of PSA Peugeot Citroen’s income statement on page 204 in terms of the options allowed under the Fourth Directive and IAS 1. In addition to AMF, the European Union’s Fourth Directive can affect how PSA should present is financial report to users. The said directive, in particular, allows four income statements format. Explaining the structure of PSA Peugeot Citroen’s income statement on page 204 in terms of the options allowed under the Fourth Directive and IAS 1 could give an insight how to interpret PSA’ financial statements for 2010. The structure of the company’s income statement on page 204 appears to be consistent with options allowed under Article 25 of the Fourth Directive of the EU (EUR.Lex, 2011). The format under Article 25 starts with turnover, which must be reduced by the cost of sales, to get the gross profit loss.