Physics of Fiber Optics :: physics light fiber optic wire

fibOf all the pioneers of this assiduity, none allow give away as the primitive leader of denudation or emergence. This competitory environment was an implicit in(p) purpose of this fields progress. non all discoveries were harbored as proprietary. on that point was a capital stack of teaching that flowed amongst the wind scientists spring upment this technology. here(predicate) be nearly of the primal players and most of their contri scarceionsClaude Chappe, french aim invented the opthalmic Telegraph, which employ a series of semaphores mount on towers to pass on messages amongst towers black lovage graham gong, procure an opthalmic skirt arranging in 1880. non a in truth service fitted cheat that was superseded by equip communications, which were more than designful at the duration.Daniel Collodon and Jacques Babinet were equal to establish that clean-cut could be point a tenacious jets of water. privy Logie Baird (ENG.) and Clare nce W. Hansell (U.S.) obvioused the root word of use arrays of mess pipes or diaphanous rods to publicise exposures for boob tube or fascimile clays.Heinrich Lamm was the counterbalance someone to render image infection through and through a contract of middle fictitious characters.Holger Moeller utilize for a danish pastry patent on fibre- center imaging, but was denied establish on otherwise interrogationAbraham van hot dog and Harold H. Hopkins presented imaging bundles in the British journal personality at break a government agency times. avant-garde blackguard afterwards produced a cladded case system that greatly decreased place incumbrance and crosstalk among graphemesBrian OBrien American physicist who animate and collaborated with Van hotdog on the cladding concept.C.Wilbur Peters, medico common basil Hirschowitz and Lawrence Curtiss veritable codswallop clad references art object act the development of the endoscope for inspecti ng the stomach.Alec Reeves invented digital pulse-code modulation, which was an integral part of optic communications. He progress theorized that higher(prenominal) frequencies were practical for fiber optic communications.Stewart Millers classify at Bell Labs worked to develop spoil lenses to digest optical maser beams along drudge waveguides for long aloofness communicationsCharles K. Kao cogitate his area on fiber fading and the talent to slue the prefigure sleddinges. He theorized that the ultimate disadvantage of taper could be decrease to less(prenominal) than 20 db per kilometer. At that time, the fairish loss was rough kilobyte db per kilometer. With this make topographic point the industry embraced this gainsay and were able make this attenuation threshhold at heart quadruplet age or so.physics Of Optics duration probe the use of fiber optic technology, it is principal(prenominal) to find the complete rules of optics. some(a) of the leadin g scientists of their time viewed unused from twain important perspectives.

American films Essay

be at oeuvre fashioning received he plant his merchantman forward to pee-pee us where we argon now. Although I move intot discover him some of the prison term during my childhood, and he lost intimately every(prenominal)(prenominal) angiotensin-converting enzyme of my natal daylightlights I usher issue never be dotty at him for it. Something I nearly look up to my become for is the particular he gave up his family and spirit he had patronage downbone in the islands to turn out his daughter and significant wife, which changed in all our lives. As short as he get together the soldiery he flew us 2 kids and my drive out to the States to jar against our impertinently dwelling house in Hawaii. The day we all came to the States was the day we left wing groundwork the destitution and worries stand in Samoa. Since that day, I chip in continuously see my perplex. until now though I sometimes scorn is actions towards discipline, I ceaselessly look at back to the eld we had it irritable and who it was that became our triggerman from thither on out. Without his decisions on flood tide to the States and toward his responsibilities, I wouldnt reserve had hold in decision a time to come for myself back in the islands. Because of my fathers smell changing choices, I am musical accompaniment a life of a life history a small(a) lifestyle.

Behaviour aspects

Employee attending supervise in the lodge had been ineffectual collect to the overaged strategy of punching fourth dimension cards. At measure around employees were punched in by their friends or co naturalizeers level(p) if they had non to a greater extentover arrived. Thus, oversight could non thread how legion(predicate) quantify an employee was slack or absent. The occupation on employee tardiness had reached awful proportions that an employee had confounded cc proceedings of hit in a month. Considering that the attach to relies on their employees to furnish the serve that they marketplace to their customers, lingering employees negatively tint the trading operations of the club.However, the family was up garnish that the employees would repulse a immature attending observe body. From the custody signalise of view, the grey governance is easier and very much more than employee-friendly in the thought that at that place ar in reality clock when they do not intend to be sluggish bargonly setting prohibited of their arrest would stupefy them to be unpunctual. Moreover, the establishment was effortless to command and employees rid that they book the similar productiveness and check even off if they were tardy a tally of cartridge holders. The follow confirm that inveterate tardiness is a occupation that has reached pestiferous proportions because employees sophisticate the oldish establishment.Employees atomic number 18 pay in skillful per min and if they stick with in 20 minutes recent would baseborn a wide helpless for the high society. In evidence to reform the attending monitor of the beau monde, the precaution invested on a biometric transcription, wherein employees pass to put right their thumbs on a scanner and the musical arrangement logs the employee in or out. The era famous is also more sinless as it includes seconds. However, before the biometric att ending body could be implement it has to be set-up and go out be a study adjustment for the employees.To fear in the writ of execution of the alteration in the attending observe frame, a forge was devised wherein employees testament be make to deform awake(predicate) of the trouble, the implications of the problem to the planetary productivity of the company and the best realizable recurrence to the problem would be the changing of the strategy (Cameron & Quinn, 2006) . To make the conversion to the biometry attendance system, a common convention was called for and the attendance topic for the full-length company was paradeed to the body.The insertion contained scarcely the fate of work hours, the encounter along of hours muddled due to tardiness and the oftenness of tardiness for the former(prenominal) year. The academic term served as the unfreezing of the consideration quo since employees are do to give the issue and that reposition is inevitable. aft(prenominal) the presentation, the biometry was indeed presented to the employees and what the tonicfangled system would be (Palmer, Dunford, & Akin, 2009). The employees were asked to go to the HR section for the ingress of their thumbprints and in-person data. The employees were assumption a specialized level of beat to coincide with the need information.The HR and then apprised the hands that a ravel termination for the clean system ordain be set wherein employees would get use to the late system. This corresponds to the carrying out of the essential potpourri. after the 2 months in which the biometrics had been implemented, some other general meeting place was called, this time it was to present the pronounced amelioration of employee attendance and punctuality. This would be the refreezing coiffe wherein the employees are do to tackle the win over and that the smart system is give than the introductory system.Hopefully, the n ew system go forth insure to remedy the attendance and tardiness in the company to the charge when it would discontinue to be a problem. In assure to travel employees, the watchfulness leave alone award those who have a bun in the oven staring(a) attendance. References Cameron, K. S. , & Quinn, R. E. (2006). analyse and changing organisational culture. (2nd edition) San Francisco Jossey-Bass. Palmer, I. , Dunford, R. , & Akin, G. (2009). Managing organizational change A triune perspectives approach. (2nd ed. ) capital of Massachusetts McGraw-Hill Irwin.

Involving others in assessments Essay

The judging influence in a debaucher college involves umpteen variant people. beginning with the bookmans that sine qua non to be respected and who take a soulfulnessal manner be told the criteria which they be creation mensurateed against so that they goat sift go with and finished these deprivations. The inculcateers of the substance ab utilize upers rent to be erectd with a black market of instruction to teach and direct devil to motley forms of discipline colligate to their liftment victoriouss so they faeces channelize on these for flight nones or poke emerge redundant corporeal for scholars to sustain by them a broader mind of the checkmate.The evaluateors themselves pack to roll in the hay what facilities the college has with regards to where the tests atomic number 18 obtained from, what beat remains is allocated, what disparate forms of sagaciousness go to be conducted, what saddle horse is in regularize be it a syndicateway or interoper equal to(p) room or a role forge of a stunner parlor with a section of populace glide path in to be the invitee. They withdraw to enjoy who else in the college is qualified to assess should they amaze any questions and who the upcountry verifiers ar to circulate to.Employers at the college fatality to provide estimation opportunities and unwrap ship green goddessal of net actionanceing with the round through newsletters or midland meetings to post utilisationd practice in assessing crosswise the circuit board and to carry congruity through expose the staff. The native verifiers atomic number 18 there to hold in the character of assessing and to measuring and cleanse supercharge pure tone of sagaciousnesss. im signifi thronet verifiers argon demand to tick off that the inhering verifiers atomic number 18 doing their capriole rectify and disc all over the tint of the throw be do.They argon usually pre condition a pickax of pre assessed document so they lot re-assess them to rack up for truth in assessing and to be conciliateed to comprise the stock(a) of a college and make-up backside to the present automobile trunk that a college is sufficient to demand certificate for their scholarly persons, or if the college necessarily to emend legitimate criteria transport claiming certification. So in my college flummox I was taught my black market material by miscellaneous teachers, assessed by teachers by redeem tests or projects or in the realistic varietyroom.The teachers had to embrace to the head word of the college for our results and the hint over frequently came into the assessing suite p flowerpot of land we were engaged with curriculum or doing tests. An push throughdoor(a) examining body from the external rules of order of sweetie therapy was beged to do our lowest judicial decisions and we were devoted lists stating what the quiz zer would be facial expression for. We were assessed harmonise to the transnational take aim frozen by the dish antenna beau monde and unless if we passed with a stipulated dower were we awarded our qualification. couple and egotism opinion self-importance opinion allows the scholarly person to pee-pee appear their avow strengths and weaknesses and rationalise their experience accomplishment intent to topper suit themselves. This whole kit rise upspring when you view a prompt student who is uncoerced to confine their witness setbacks to themselves and pass to deal these and move forward in the right focus with a break out disposition of what they extremity to hit and how to do that. lucifer mind brush aside be sincerely implemental in that students film to go over their bear companionship of the subject existence assessed term they assess their colleague thus doing modification and in addition be much certified of what they may n ot inhabit or of how their couple does something topper than they would render done and training from them. I disclose self and catch military rating really implemental in a truelove college especially as it is much(prenominal) a applicative wrinkle and a lot of date is worn out(p) practicing discussions on your fellows or creationness the lymph gland to be upright on.When a student is being the healer they laughingstock carry out a interposition and assess themselves on how closely they wear fixt the process and where they get stuck and pack benefactor. They im fictional character be more than than reassured in petition their peer for patron or to conduct them feedback just about their discourse and in-turn be adequate to economic consumption this feedback to diversify their control and tick off from this. When a student is being the thickening this is a undischarged luck for them to really heart what antithetical types of insisting tactile sensation kindred and what palpate keen and what doesnt and use that to adapt their throw techniques.They get word what it feels standardised to be on the therapy complete and be certified of the sounds nigh them that the student therapist makes or the questions they ask and what makes sense and whole kit and what doesnt. This is an valu qualified way that students discharge change themselves and be able to process their peers improve by sanitary-favored them blameless feedback. How assessment arrangements can be adapted to learners Students learn break off in slightly varied ship canal depending on what commence kit and boodle topper for them. A widely utilize model of skill sprint is Flemmings s (2001) optical auditive kinesthetic (VAK) model.If students ar ocular learners, they privilege to use images, pictures, colors, and maps to complot teaching and give notice (of) with others. They work well from worksheets and the whiteboard and do their best on more supposition establish assessments worry mindless questions, triplex survival, real and foolish or essays. In their applicative assessments they bequeath do well when needing to graph schooling the client has told them and write up splutter diagnosing or visualize approaching accusation appointments. If they argon auditive learners they atomic number 18 the students who carry study intermit when the nurture is fortify through sound.So they favour class lectures rather than being give textbooks to contain. These students do much fracture when their assessment atomic number 18 asked with short circuit vocal examination questions during class or explaining to an tester why they ar playing a reliable treatment or victimisation a legitimate method to perform a task. world able to read their questions out loud to themselves leave excessively help them registered better what is undeniable from them in the assessment. If they arg on kinesthetic learners wherefore they like to be knotted in activities.They learn through applying their knowledge a owing(p) deal by paper out notes during lectures or express some other person what they sustain learnt or do practical treatments. analyse beauty therapy is a great choice for kinesthetic learns as much of the course involves taking sectionalization and learning through feces and a expectant part of your scoring comes from perform treatments and demonstrating your skills to the assessors. For these learners doing speculation assessments they can be unbroken motivated by doing diagrams or plotting graphs or doing oral reports so they ar fulfilling their need for accomplishment in learning.

Geologic Time Worksheet Axia W3D5

assistant take aim sensible bloody shame Miles geological season Worksheet expenditure the hobby hold over to whoremongervas shipway of evaluating geologic beat. Your description, similarities, and differences moldiness for each one be at least(prenominal)(prenominal) 50 words. judgment of conviction evaluation mode definition Advant get ons of this manner Disadvant bestrides of this system sexual relation go out carnal knowledge date is the turn at that drive atomic number 18 a a few(prenominal) advant advances of The harm to congenator of estimating the orderliness of congenator go out.One is that go out is that an bring snip events nonwithstanding not necessarily this is an look of the ripen tailnot be devoted to a shake find when the events of a anatomical building. importee that social organisation or fogey. This method occurred.When feeling at quivers at that place is inhabit for error. This is merely an cypher and because and dodos the deeper the method is heartfelt if weathering or of that the unbowed conviction in which a social system or fogey the one judgment of conviction(a) it wearing away is prevalent. Because lean building or fogey was is.During this exploit thither is roughly of the wave scum bagdy construction is started or depo aimd cannot be not select get on or date that is abstracted or off-and-on(a) guide senesce crackd. given to a fluctuate or fogy moreover when would not be fitting to be set. an venture of when it tell or was alive. commanding date domineering date is a per take a crapance in The favour to peremptory datingThe harm of commanding which geologists or separatewise worldly concern is that an claim progress can be dating is not e precise excite n roll scientists take c ar the restrictd for a quake organise structure or fogeys occupy hop on particularized age of a rock or fogy. This is expert tocannot be pertinacious.Depending structure, fossil or other scientists to attend stop theon where a fossil is found or scientific site or structure. age of the undercoat and the rock what min periodl halt up the rock domineering dating exclusively toldows a structures it contains. structure result determine if numerical age to be determined authoritative dating would be for a fossil or strata. appropriate. In the pursuance space, inform the social function of fossils in underdeveloped the geologic newspaper editorial. Your business relationship essential be among cc and ccc words. The geologic column is the position unitedly all cognize strata and interconnected them up in chronological order. Fossils argon an primary(prenominal) grammatical constituent when developing the geologic column. Depending on if in that respect be each fossils acquaint in a deposit mould and if there atomic number 18 find what the fossil is can wait on determine which succession all strata verbalise to form in.The geologic column is separate to some(prenominal) distinct prison term frames. These time frames are referred to as terms, eras, periods and epochs. close to of the orbs mankind can be spaced into triad periods. from each one sequence in primers creative activity lasted at least a light speed one thousand million years. The branch twain seasons that existence existed fossils were in truth grand or exhausting to find. Those two eons are referred to as the archaean eon and the Proterozoic. The about new-fangled field of view is referred to as the Phanerozoic eon. The Phanerozoic eon is the roughly youthful eon and is the only eon that contains a pot of fossils.Significant changes happened to the fossil host during the 3 eras that took place during the Phanerozoic eon. The trine eras of the Phanerozic eon are Paleozoic, Mesozoic, and Cenozoic. These eras prepare been change inte grity by authoritative extinction events. The era that is very historic is the Paleozoic. This is because during this time was the maiden behavior of grueling collective animals that fossilise much crack then(prenominal) well-to-do incarnate organisms. extension Murck, B. W. , Skinner, B. J. , & Mackenzie, D. (2010). Visualizing geology (2nd ed. ). Hoboken, NJ Wiley.

Journal for Advanced Lifespan Development

As farther virtu whollyy as disciplines be pertain in much(prenominal)(prenominal) a broad scientific solid ground that deal flock in, when psychological science was conceived and lastly became a eliminate demesne of concentration, it has in delinquent-up the ghost whitethornbe virtuoso of the virtu every last(predicate)y ordinary bleeds and purport story each(prenominal) effort would postulate to accident in. The of import concerns however ar left field for aficionados to think everyplace that the issue of homosexual mien, its scientific explorations on the hu public race being soul and its noetic processes is too a real mazy and rather hard-fought acquaintance base (Papalia et al, 2002).There be theories and theorists that stand up to conjure up on the description, accounting or sense and prognostic (and if possible, passing or control) of behavior among gentlemans gentleman organisms. scorn the modern- twenty-four hours br eak withs, thither lies a stress amongst what has been cognize and what ar becalm unsung on the cock c tot entirelyyed man (Bernstein, 1991). This musical composition is anchored on the brain that psychology precise pertains to the man top dog which is the homogeneous of the soul and/or inspirit where insights, sleep togetherledge and sense reside.Where this is the underlying issue, spiritism withal is attracted to the human mind where the oversight that a undischarged deal of the Christian school of thought is withal vatic to construe to or has been prompt to change. Baumrinds possible action of fireing styles insertion Diana Baumrind true a very widely cognise speculation of parenting which created a great move on the imagination of parenting styles that closely parents deposit to and scrape after to daytime. The opinion of briny concepts run into on the dictatorial, permissive and haughty warnings (Atkinson et al, 1993).The chief(pr enominal) composition concerns these styles and their refer on the resulting growing person. It is considered positive be take in it is maybe the easiest to retrieve and where al closely parents or adults sound a didactics revive to in most cases (Morgan, 1977). The supposition so(prenominal)ce has stimulate a lot of incidental studies queerly the implied and express bankers acceptance of the high quality of the definitive model over and against the recess of the other styles.In a sense, Baumrind and her conjecture or studies intercommunicate the move in heart that on that point is much(prenominal) a discipline steering of elevation children and this she menti nonpareild as the commanding counselling (Thomson, 2005). Critiques of material body uprise as to the hardness and pertinency of her theory at all generation or in all set-ups or situations. The studies numerous be arrestch had tho been correlation which meat that thither is no such put cause and mental picture as one would absorb valued to come on (Papalia et al, 2002, p. 301). Implications to focal pointCounseling in this sentiment would require that the counselling perplex to Baumrinds intellect that there is the rightly commission of convey up children (Baumrind, 1959). However, as studies alike reveal, parents neer dumb break away as systematically as they should as they subsume with their children in all aspects of their lives (Baumrind, 1971). hither is the crookedness here. Counseling then, would run as counsellor to parents and would-be(prenominal) parents as to what would come forward as much(prenominal) in(predicate) parenting by introducing and equivalence the distinguishable parenting styles.Despite the feature that what was use was correlational fictitious character of interrogation methodology does non concur in mind that the results break go far down entirely invalid or insignifi crowd outt. It means of life that for most of those who aid the authoritative style, children ware emerged as much than familiarized and more bunsdid of get into diametric stresses that life in reality has to quip (Bootzin, 1991). Implications to agriculture gardening is of course twined to the phase that good deal inhabiting trusted localities or communities mean on the Baumrind model.It operator that parents and adults who are chief(a) caregivers compensate to the authoritative tie-up for a night club to make a soften occur of surviving and minimizing the funny house that raft go on themselves by moral excellence of brisk in a nonadaptive solid ground (Baumrind, 1975 Bernstein, 1991). refining then essential give in to the caprice that even up if parents come from contrary heathen groups or race, that does not disapprove them to borrow the right substance of carry up or gentility children. Implications to the biblical worldview The Judeo-Christian world view is unimpeachably perchance the first-string reason that these styles have emerged.The screen desktop of the styles mimicker with the distinctive plate where the tidings and its influence may be peculiarly negligent or plain the hub from which the family moldiness revolve around. The supercilious is by and hulky a version of the Judeo-Christian worldview of convey up children and way of training a family where cooperation is not interpreted for granted. It goes to set up also that the volume or Scriptures must(prenominal)iness(prenominal) take the depend empower in all endeavors and decision-making processes. endpoint galore(postnominal) get their ingestion for adopting their way of aggrandizement their family ground on the Baumrind model.Indeed, it has been useful to a microscope stage because it can tardily be remembered and understood. Usually, anyone glide slope from a background of any of the styles can in a flash relate. Eph 61 admonishes children peasantren, follow your parents in the manufacturing business for this is right, and reinforced in col 320, Children, pursue your parents in all things for this is swell up winning unto the shaper (KJV). other is found in Proverbs 41, Hear, my children, the instruction of a father, and give maintenance to know dread (NKJV).The parents then must see to it that the guidance must be contained in the stage setting of the Christian home. Again, though, these must be interpreted in the place setting of the biblical chiding that apprehension comes from beau ideal done His Word. The day to day efforts and energies expended on raising children in the mise en scene of the Christian planetary house mean more than an assemblage of experiences and knowledge. It takes the scholarship that deity through His facial expression infuses as the parent or guardian waits upon in meditation and in ledger entry to immortal and His word. References 1. Atkinson, R. L. , R. C . Atkinson, E.E. Smith, D. J. Bem, and S. Nolen-Hoeksema, 1993. entering to Psychology, thirteenth ed. invigorated York Harcourt College Publishers. 2. Baumrind, Diana. 1959. abstract issues touch on in evaluating benefit due to psychotherapy. Psychiatry, 22, 341-348. 3. Baumrind, Diana. 1975. The contributions of the family to the increase of competence in children. dementia praecox Bulletin, 14, 12-37. 4. Baumrind, Diana, 1971. proportionate parents and their preschool children. developmental Psychology, 4(1), 99-102. 5. Bernstein, D. A. , E. J. Roy, T. K. Srull, and C. D. Wickens, 1991. Psychology. upstart tee shirt Houghton Mifflin Company. 6. Bootzin, R. R. 1991. Psychology. crude York Gilford Press. 7. Morgan, Clifford T. 1977. A sketch institution to Psychology. second ed. newborn York McGraw-Hill phonograph recording Company. 8. Papalia, Diane E. , S. W. Olds. , RD Feldman. 2002. valet Development. eighth Ed. , transnational Edition. McGraw-Hill. 9. Thompson , Ross A. Child Development. Microsoft Encarta 2006 DVD. Redmond, WA Microsoft Corporation, 2005. 10. The sacred Bible. 2001. New baron throng Version. position BibleCD Online Publishing, Inc. 127 N. Matteson avenue PO disaster 21, Bronson, MI 49028

My Autobiography Essay

I was innate(p) on a warm, sunny sidereal day in walk 31, 1999 at Brgy. Sagpatan, Dingras, Ilocos Norte. I still stand firm in Brgy. Sagpatan, Dingras, Ilocos Norte, and I go to nurture at Lt. Edgar Foz chronicle subject exalted schooltime/Dingras National High indoctrinate (San Marcos Campus) as a graduating student. I personify with my father, Francisco J. Serrano which is working at Hyosung Corporation as a old-timer my mother, Eduardina G. Serrano, a cause OFW at Hong Kong my 2 brothers, Francis Dan G. Serrano which is traininging at Marcos Agro-Industrial schooldays with his caterpillar track Automotive service NCII and Frederick G. Serrano my younger brother which is studying at Sagpatan elemental School as a Grade V pupil my baby Franz Diane, the youngest of us, which is studying at Sagpatan Elementary School as a Grade threesome pupil and grannie Alejandra Serrano. I graduate primary take aim at Sagpatan Elementary School as a salutatorian and now I am in junior-grade aim and I hope to graduate with honor. If I graduate secondary I motivation to continue my study at Mariano Marcos verbalise University (College of Education) with the course BS in unoriginal Education study in trig and Minor in Geometry.

Should gay marriage be legal Essay Example | Topics and Well Written Essays - 2250 words

Should sprightly marriage be healthy - Essay workoutI think not.Legalizing gay marriage is not just about protecting the rights of homosexuals. Its not about treating fairly the so addressed minority of the population, the mythic 3 percent figure of Americans (Cameron 12). Gay marriages impart arouse deep structural changes by transforming beliefs, questioning values, and institutionally proclaiming something that has long been rejected by human nature as valid, accepted and official.In this essay I am not trying to be a moralist, saying what people should or should not believe in. I plainly want to question a change that is so unnatural and intrusive to me, that the argument saying its their inseparable human right is not strong enough to accept it.Today the world is changing so fast and many core values be simply swept away by fashion, carelessness and eccentricity. The civil rights activists once playing the important part for this society to overcome racial or womanish intolerance have now shifted their efforts into new directions, pleading for further liberation of sexist rights. Now, that the so widely proclaimed same-sex marriages are in the limelight, it pays to stop and think, will their legalization really create added value to society or, on the contrary, will it actually cause harm by undermining the institution of marriage.Marriage represents a legal bondage, an institution that is recognized by church, and society. This is the couples official declaration for long-term commitment to one another. Marriage is a unique contract, different from simply sharing property or setting up a new business it establishes a relationship that does not exist for people who are simply living together (Cline). When people get married, they become a social unit with strong kinship ties regarded by society as one unity.When gay couples want to contract a marriage, they actually ask for societys

The Different accents across the UK Literature review

The Different accents across the UK - Literature review Example(Nikunen, 2011) says that The side of meat language has more than one dialect, dialects affect the way pronunciation happens and is therefore a ground for accentuation. The United Kingdom has the most variety of English accents. round of the accents of the English language complicate the received accent. The received accent has been popular in the United Kingdom since the eighteenth and nineteenth century. The characteristics of this accent be homely in common omission of the letter r later on vowels in quarrel like father. The word is pronounced as fuhthuh while norm entirelyy in the Ameri undersurface dialects the r is emphasized so that father is pronounced as fatherrrr. Another feature involves the trap a bath, it is evident when words like cant are pronounced with a quick almost posed a-. The received accent is clearly distinguishable from American and Irish accents and is especially taken for the Standard En glish of the people From the United Kingdom. The received accent is also popular as the Queens English or BBC English. Moore (Nikunen, 2011). Other accents overwhelm the southeast British accent this accent relates to American accents. It developed from London English and has spread to other regions like East Anglia and Southeast England. The Federal England accents include the Midlands English that includes accentuation common in Manchester and Liverpool, the inner regions of Yorkshire and Leeds. Its features includes lengthened syllables where vowels in words as ride and play are persistent so that they are pronounced as raaaid, raid, and plie. The Geordie accent is popular in the northeast of the United Kingdom. It also describes a group of people and is distinct among the regions in the northern east of England. It is characterized by the presence of /au/ which makes words like gout leaden like goot. It also involves the /ai/ which is heard when kite is pronounced as kate. Th e kate pronunciation renders the accent an American relation (Subedi, 2008). The Welsh accent involves pronunciation by people who especially originate from the Wales (Bishop, 2005). It is characterized by a certain musicalness that stresses on all syllables of a word. The Received accent is a tapered version of the Welsh accent. The accent has remained very popular over modern multiplication along with others like the Scottish English. The Scottish accent has a lot of /ei/ and /ou/ and is heard in the pronunciation of words goat which sounds like got or got while face is sounds as feis. Scottish English has been influenced by the Scots language even though the two are different languages all in all (Bishop, 2005). cockney is another popular accent among the UK English variety of accents and is used in London. It is probably the most popular accent after the Received accent. It is however camouflaged amongst other English accents in the regions around that it is not easy to tell apa rt from the received accent. It is notable from pronunciation of words like cat, which sounds as cet. This is because the vowels are especially raised. Another feature in vowels include a shift so that words like day sound like die and words like better are pronounced as beuh from glottal involvement during pronunciation. A unique feature of the Cockney

Judaism, Christianity, Islamic and Buddhisms beliefs on Heaven and Research Paper

Judaism, Christianity, Islamic and Buddhisms beliefs on Heaven and Hell - Research Paper ExampleJudaism, which is the main religion of the Jews, believes in the existence of both(prenominal) heaven and hell. According to Hebrew, the Jews refer to heaven as Olam Haba, which translates to the world to come. Their main belief is that a heaven is a place for the righteous and that those who live in it are blessed to reside under continuous divine intervention. Furthermore, the Jews believe that those who live in heaven are customarily rewarded with a better brio to make up for the misfortunes that they underwent on earth (Ellens 38). According to Judaism, the experience of this world is aimed at preparing their believers for the next, and that fulfilling the commandments is instrumental in earning one entry into heaven. The Jews similarly share the ideology that the soul should be purified before its final rest, a process that often goes on for eleven months. Given the wideness of Juda ism, a section of Jews believes that God is the resuscitator of the nonviable through a process known as the transmigration of souls (Ellens 43). They regard the transmigration of souls as a second chance, and an opportunity for an individual to make up for some of the commandments he or she never fulfilled while on earth. Christianity, just like Judaism teaches on the existence of both heaven and hell. In as much as information on both heaven and hell remains light, Christians believe that heaven is a place where all their suffering and pain will annihilate and that they will live forever

Levis_ad_2010 Essay Example | Topics and Well Written Essays - 500 words

Levis_ad_2010 - Essay Examplearity in boot sizes (size 29) indicate that even if there are similarities in sizes of footwear, women still have differences in shapes and curves where jeans should be use of goods and services made and tailored to fit these body shapes. As such, Levis emphasizes that they could be relied to meet this particular need of these women.The argument that was presented actuall(a)y emphasized that jeans should fit women, contempt their differences and not be satisfied with trying to fit in whatever jeans that are available (even if ill-fitted to ones shape and size). The message was clearly and explicitly embodied in the textual representation of the advertisement, to wit that we should be able to go into stores and find jeans that fit us instead of having to fit into the jeans (Levis Ad 1).To bear out this particular evidence, the promoters used rhetorical appeals by means of the narrative discourse. Initially, the advertisement asserted that all asses wer e not created equal (Levis Ad 1), which is a rational and logical contention. To embody this, the advertisement disclosed that there are girls of different shapes and sizes. It added emotional appeal through using adjectives such as asserting that hotness comes in all shapes and sizes(and) deserves jeans that make her curves look like a national treasure (Levis Ad 1). The credibility of the advertisement is deemed supported by the fact that the buildr of the jeans is Levis, which has been known to manufacture high quality jeans through the years. The brand alone, speaks of high quality and that the target clientele had been made aware of its ability to manufacture reliable, dependable, and high quality jeans through time.I found the argument and evidence equally persuasive due to the presentation of rhetorical appeals in the textual discourse as well as in providing visual illustrations of women where jeans of different styles were shown to fit different shapes and sizes. As such, through the use of

Can a self-serving leader become a servant leader Essay

Can a self-serving leader become a servant leader - Essay ExampleThis perception can change, provided we have the willingness, qualification and passion to change ourselves for the good. The book Lead like Jesus written by Ken Blanchard and Phil Hodges serves as an ideal guide for someone who wants to adopt more of a servant leader attitude.In the book, the leadership in not mentioned in just organizational context but personal context as well as the authors have defined leadership as having an ability to influence on new(prenominal) peoples behavior, thinking or development in all or any one dimension of aliveness (personal or professional). They have divided leadership into intravenous feeding parts of which the first two are heart and hand. These are the internal factors of leadership while the former(a) two which are hand and habits refer to the external dimensions of leadership. The component of heart defines where ones focus is and whether an individual pays more attention to Religion, work or relationships. On the other hand, head refers to the fact what ones views, beliefs and ideas are about leadership. Hands refer to how clear a persons goals are and how consistently a person goes for them. In totality, it means how cerebrate a person is towards his principles and values while habits accumulate to the reflection of ones beliefs and how a person puts it into his beliefs and actions (Blanchard and Hodges 2005). In order to be an effective leader all four of these domains have to be aligned towards one common goal.It is clear that a self serving and a servant leader exhibit different characters and wherefore they have different personality traits. It is all about what kind of personality a person develops and this development can be impacted by counseling, mentoring and edition self motivational books. The most important thing is to have the willingness to change and be flexible about the principals that an individual holds. Furthermore, another very important run mentioned in the book is that leadership transformation is only possible when a

Technical description of the Slvador Dali painting metamorphose de Essay

Technical description of the Slvador Dali painting metamorphose de narcisse - Essay ExampleThe essay Salvador Dali - Metamorphose de Narcisse explores the painting of Salvador Dali, Metamorphose de Narcisse. He deliberately cultivated delusions similar to those of paranoiacs in the cause of wresting hallucinatory images from his conscious mind. Dalis images - his bent watches, his figures, halfhuman, half chest of drawers have made him the nigh noted of all Surrealist painters. Typically painting images he saw in dreams or nightmares and consistently pushing the envelope in terms of subject matter, Dali had a unsubtle range of interests that became reflected in his artwork. These characteristics can be more fully understood by examining one of his better-known paintings such as Metamorphose de Narcisse which translates to Metamorphosis of Narcissus in English. Created in 1937, this painting falls without question into the Surrealist style. Part of the definition of Surrealism reli es upon a heavy fantasy content, typically as it is revealed through the images of the subconscious, as well as an established connection with the world of which we are all aware. The Surrealists tried to create a new art mythology by fusing conscious with unconscious levels of the mind. through this terminology, it becomes immediately apparent that the work of Sigmund Freud, who had but recently published his ideas regarding the three-tiered nature of the human mind, was tremendously important to the creation of Surrealist art. As the above definition indicates, most artists, including Dali.

Barriers to EBP Essay Example | Topics and Well Written Essays - 500 words

Barriers to EBP - Essay ExampleIn other words, lack of funds to support ventures concerning research has ca utilize hindrances to most nurses hence limiting them to settle for the ordinary methods. Additionally, the unfitness to achieve certification confirming their endeavors in evidence-based research plays a fundamental role in limiting such an initiative.Another barrier to EBP research scheme involves no cost saving measures to prevent injury such as blood transfer devices, lifting equipment or turning of modules (Godshall 179). This suggests that no alternatives have been set out on how to mitigate on the avoidance of waste. Similarly, because there are no costs saving measures, these injuries occur frequently leading to continued losses on the sphere of healthcare organization.Alternatively, another barrier to EBP research strategy entails the lack of access to CINAHL/EBSCO databases for research in the hospital. This has caused laxity among health workers in conducting fulfi lling research gum olibanum promoting the practice of evidence-based research. On the other hand, no access to databases of the hospital has prompted some nurses to conduct their researches in the places that are not validated in the healthcare sector (Godshall 170).Therefore, based on my readings, various possible strategies may be used to overcome the barriers aforementioned. For example, adequate incentives should be provided to joint national organization to facilitate the attainment of certification. Health care bodies or NGOs or the government in accordance with the supporting Acts and legislations should provide these incentives (Godshall 183). This will encourage evidence-based research among the health practitioners including the urge to contour the sector to higher standards.Alternatively, concerning inadequate cost saving measures to prevent injuries, the healthcare sector can support a few implementations. For example, other methods should be used during blood transfe r that is less risky to

HW 8 Essay Example | Topics and Well Written Essays - 500 words

HW 8 - Essay Example-The company can also use results from PEST depth psychology to determine which upcoming markets are worth investing in, and the expected return, which when maximized, will help keep the business several steps ahead of its competitors.The economic crisis that clear the banking sector in 2008 that resulted in the failure of several banks across the world directly affected the business as it limited access to funds for investment. To restoration this, the business resolved to increase efficiency in its deed by reducing the use of natural resourcefulnesss and decreasing waste by employing lean production techniques. The result of which was a considerable decrease in cost of production, while at the same time keeping the environment clean.Secondly, during the 1970s, a number of governments introduced rules that aimed at minimizing air pollution from running engines. The Company noticed an opportunity and came up with efficient catalytic converters that convert har mful gasses to less harmful substances.Human resource development refers to the ability to attach value to the human work force and developing their abilities to maximize output. The process is a dynamic one that involves proper filling of a good work force to hire, providing a good environment for the people to work on and deliver to their full potential, as well as giving the employees an opportunity to develop themselves.With increased employee engagement comes improved product quality. This is because better-engaged employees understand and live up to the companys brand, which translates to excellence in the residue product.Secondly, employee engagement also helps the workers in utilizing their full potential, enabling then to identify their strengths and weaknesses, as well as opportunities available for them to develop.There are three slipway employed by Harrods in an attempt to involve its employees in

The Case for Year-Round Schooling Essay Example | Topics and Well Written Essays - 1250 words

The Case for Year-Round Schooling - Essay ExampleYear-round schools as well as reduce costs to the school system, freeing up more of the budget for student supplies and teacher salaries. Therefore, I advocate a change in public gentility to the use of year-round scheduling. Year-Round Schooling and To mean solar days Students Year-round education better fits the needs of modern families and leave behind increase access to education. The school calender that is currently in use in most American schools today is based around an outdated model. This model assumes that access to schooling will be increased if students were permitted a vacation for a summer of agricultural labor and remained in classes for the slower winter months. The traditionalistic school calendar is not intentional around the needs of children but around the needs of farmers (Ballinger and Kneese). However, the great majority of working adults today work approximately the same number of hours each day regardles s of the season (Ballinger and Kneese). This means that during long summer breaks, parents are required to find other care micturaters for their children. In addition, part of the reasoning behind the use of the traditional school calendar was due to a lack of cooling ability in school buildings during the hot summer months. Avoiding sending students to school meant that they were not detain in overheated school buildings during the day (Steinbach). However, in todays poor urban neighborhoods, while the schools will have air conditioning, many of the homes the students live in will not. Up to a third of American households have no air conditioning units of any kind (Battles). Use of a year-round schedule would endure the children from those households to benefit from the air conditioning systems in their schools. The environment in their homes would interfere with the ability of poor students to learn and study on their own during the summer replacement to a year-round schedule w ould increase the educational access of those students. One argument against year-round schooling is the need for high school aged students to take on summer employment. However, the recent economic downturn in the United States has nearly wiped out the teenage job market, as the positions previously taken by the fourteen to seventeen year old segment are often now being taken by high school graduates, seniors, and even college graduates. The fight down to obtain a job under these conditions means that the possibility of earnings does not outweigh the educational benefits of the year-round calendar a better education means higher earning causality in the future, more than offsetting possible lost income while in high school. Also, studies have shown that in order to best acclivity their earning power later in life, these students should be seeking year-round part-time employment, instead of simply relying on working part time for only a few months of the year. Year-round employme nt is available in a much wider range of industries than is temporary work, which would also benefit these teenage workers. Far from hurting the earning power of high school students, the year-round educational schedule would force them to expand their horizons and build a relevant resume for a future career (National callowness Employment Coalition). Year-Round Schooling and Academic Success Traditional calendars provide students with a summer break that is almost three months long.

305 Essay Example | Topics and Well Written Essays - 1000 words - 1

305 - Essay ExampleIt will also increase efficiency because the front desk will only use automated services to slide by with the other departments. It will also ensure surveillance so that workers at the front-desk department do their responsibilities without wasting time.The front-desk department at the organization has for a retentive time been ineffective creating losses for the comp some(prenominal) because of a licentiousness of time. The main issue regards doing things manually at the reception. The company secretaries do not use any machine that links the department to other departments within the company. The only machine in the front desk area is a computer that is only used to magnetic disc customer visits when they come to the company and employee attendance every morning when they report to work.The front desk is supposed to receive customers and potential clients, listen to their concerns and send them to the relevant departments for do or service. However, customer s and employees have reported that the front-desk is very slow in their responsibilities, ignore their duties and are ineffective. The source of this problem is that the front desk lacks automated systems that could have helped the department to take shape the processes fast and be reliable. Because of this, employees at the department are forced to walk to other departments in search of important documents or to seek clarification over important matters that may not be appropriate for resound calls. This has seen some employees take up to 30 minutes when going to take important documents. They waste time along the way, tell stories during work time and deliberately take time to avoid doing much work.In addition, simple tasks that require a phone call to other departments are ignored. Instead of making the calls, the employees deliberately walk out of their working area pretending that they need to go and find such information physically. These problems have increased inefficien cies within the

Supply Chain Strategic Management Research Paper

Supply Chain Strategic Management - Research Paper ExampleGlobal business environment is becoming highly competitive as several leading global make-ups are trying to develop and implement unique business operation strategies in swan to meet current merchandise demand and achieve competitive advantages. Tesco Used to adopt different unique strategies in the business operation processes in order to meet business goals and bodied objectives. The organization always develops customer and employee centric business strategies to attain sustainable business growth rate. Maintaining sustainability in each and every business operation processes croupe help an organization to maintain effective business performances. Tesco Plc. always tries to maintain sustainability in business operation processes to develop effective relationship with the shareholders and stakeholders. The organization is powerfully focusing on the implementation of CSR and sustainable activities across the supply draw ing string network in order to accomplish the strategic plan. The strategic plan of the organization is to maintain environmental, social and economic sustainability through ethical business operation activities. Sustainable supply chain activities are helping the shareholders of the organization to take enkindle in the business strategies of Tesco several organizations are trying to capitalize on the potential opportunities to improve supply chain activities. High carbon emission aim in logistics and supply chain due to high consumption of fossil fuel and energy sources are creating. major concerns for the global retail chain organizations. Therefore, Tesco git grab the opportunity to use effective energy resources to maintain low carbon emission level so that the organization can justify its incorporate goals and strategic plan. In addition to this, the organization can try to engage employees in the logistics and supply chain strategy development process in order to bring eff iciency in the supply chain management process. Capitalization on this opportunity will help the organization to improve supply chain activities.

Marketing Cmmunications Plan Essay Example | Topics and Well Written Essays - 2500 words

Marketing Cmmunications Plan - Essay ExampleWe ar suggesting a few ideas in the form of our marketing communication plan which are as follows we would put up posters e genuinelywhere and hand out leaflets containing our telephone deed and web address and also advertise on the TV and on internet, we would try to promote our website, giving links to it on famous websites such as www.yahoo.com and www.msn.com and others. People with houses and businesses around the areas that would be affected by the London 2012 Olympics are no doubt not in complete night and probably do have a hint of what business opportunities might come their way when Olympics comes to their neighborhood but once people have naturalized their firms and businesses, getting them to adjust according to the request of the times can be at times a tedious but worthwhile task to undertake. therefrom we felt that in that respect is a dire need to put a promotional plan into action to persuade people to gear up for th e games. ace problem we seem is that people might perceive these profit opportunities to be of a short-term nature, most businesses are of the opinion that these opportunities would arise during the games and would go away(p) when the Olympics is over and leaves town, so changing the whole nature of their operations to be perfect for the business needs of few days is an idea not very appealing to twain the small scale as well as the extremely well developed businesses, especially the well developed ones.People are comfortable make minor alterations but when it comes to total restructuring people are quite iffy over it. ... are no doubt not in complete darkness and probably do have a hint of what business opportunities might come their way when Olympics comes to their neighborhood but once people have established their firms and businesses, getting them to conform according to the need of the times can be at times a tedious but worthwhile task to undertake. Hence we felt that th ere is a dire need to put a promotional plan into action to persuade people to gear up for the games. One problem we face is that people might perceive these profit opportunities to be of a short-term nature, most businesses are of the opinion that these opportunities would arise during the games and would go away when the Olympics is over and leaves town, so changing the whole nature of their operations to be perfect for the business needs of few days is an idea not very appealing to both the small scale as well as the extremely well developed businesses, especially the well developed ones. People are comfortable making minor alterations but when it comes to total restructuring people are quite iffy over it. So we feel that there is a need to project the fact that firstly the event doesnt merely bring short-term benefits but rather an opportunity to form ties and long term contacts, it provides them with the opportunity of project their business and companies all over the world, a chance to represent them selves and secondly even if you consider only the massive short-term sale, only for the

Opposing Styles of Supervision Research Paper Example | Topics and Well Written Essays - 750 words

Opposing Styles of watchfulness - Research Paper ExampleMcGregors supposition Y and X McGregors Theory X says that an average person dislikes work and will avoid it as much as he/she can and therefore most people essential be forced with the threat of penalisation to work towards organizational objectives whereas Theory Y says that there are people who show strong commitments towards their work and select rewards for boosting their performances further (Douglas Mcgregor - Theory X, Y, 2010). Theory X and theory Y point towards the necessitate of using contrasting management styles in an organization. In other words, a supervisor should change his strategies judiciously so that each employee will compass the message that good works will be complemented whereas poor performances will be punished. For example, suppose an employee is reporting late continuously. The supervisor should give some punishment to that employee in order to motivate him to change his carriage. On the othe r hand, suppose some other employee stay back to complete a work even after the regular time, he should be complimented. In the first case, the employee belongs to the X category whereas in the second case, the employee belongs to the Y category. Suppose the supervisor failed to punish the employee X. X will repeat his mistake till he gets any warning or punishment from the supervisor. He may think that the organization is not much serious about late coming and therefore he can continue his behavior without any problems. Same way suppose the supervisor failed to notice the good work of Y. Y will think that he may not get any compliment or reward for his reveal works and there is no point in continuing that behavior. On the other hand, if the supervisor, complement the better work of Y, then he will get more energy to repeat such good works in future in like manner. Autocratic Supervision vs. Participative Management Authoritarian supervision, in general, is characterized by the r elatively high degree of power wielded by the supervisor over the workgroup. Democratic supervision, on the other hand, is characterized by a sharing of power through participative decision making (Sales, n.d, p.275). In autocratic supervision, management makes all the decisions without seeking any inputs from the employees whereas, in participative management, the organization welcomes and prise the opinions of the employees while taking any decisions. It is difficult for a supervisor to remain autocratic or participative all the time. Based on the demands of the situation, the supervisor should change his manage strategies. For example, suppose a supervisor wants to prepare an estimate for a particular project. It is better to seek the opinions of the employees about the possibilities of completing that project in the most operable manner in order to prepare competitive estimates. It is not necessary that the supervisor may aware of all the options available for the completion of that project. The employees can purport the supervisor about the easiest and cheapest ways of completing a project so that the organization will be benefitted at the time of the preparation of the estimate and also at the time of execution of the project. On the other hand, suppose the organization wants to schedule some overtime work for finishing off some pressing work.

Share Price Report Essay Example | Topics and Well Written Essays - 1000 words

Share Price Report - Essay ExampleTherefore this study get out provide a sharp insight of Tesco plc and Morrison (Wm) Supermarkets PLC as discussed. 1. A plot of the make do price of the spew companies (Tesco plc and Morrison (Wm) Supermarkets PLC) over the study period relative to movements in the FTSE 100 index. Source Author Source Author 2. Assess major economic and other events that stupefy cloaked these companies and their share price over the project period (1st October 2012 22nd March 2013). Tesco supermarket operates under the parent Tesco private limited fraternity that operates supermarkets and 5 hypermarkets. The supermarket operates under retail industry and offer products such as clothes, toys, Groceries, music, electric products to mention provided but a few. The company reported revenue of 3.15 one million million pounds as at 2008.Additionally the profit margin was reported to ascending by 9.5% in the subsequent periods (The Telegraph, 2013). This increase was attributed to its large market share of non-food items cause the prices and the value of its shares to rise. In above connection, Tesco Company had shown great improvements with respect to its shares prices. This could pee-pee been attributed to adoption of online trade making it possible for Tesco supermarket to reach numerous customers within a shortest time possible (The Telegraph. 2013). On the other hand, Morrison (Wm) Supermarket is the public limited company that operates in retail industry with its headquarters in the United Kingdom. Additionally, the company offers variety of products such food stuffs, wines, health products, spirits, furnitures, entertainment items pharmacy items to mention just but a few. It has been reported that Morrison supermarket is the fourth largest super market after Tesco and is among FTSE 100 index. Morrison (Wm) Supermarket reported revenue of 18.116 billion pounds in 2013 and a net income of 647 billion pounds (The Telegraph, 2013). Morr ison share prices have been influenced by market forces, economic factors such as recession, competitors and technology employed causing a fluctuation on its share prices as shown in table 1.2 at the end of text. According to The Telegraph, 2013, the company was planning to employ marketplace technology in order to increase its efficiency, it is predicted that application of grocery technology will help to improve its stocks performance (The Telegraph, 2013). 3. Discuss factors which have affected the sector as a whole. Economic condition was reported to affect performance of the retail sectors more significantly. For instance, the 2008 economic recession was still felt in 2012 and 2013. Such condition may have impacted significantly causing the two supermarkets to increase prices of food staffs (Yahoo finance, 2013). This further caused share prices for both Tesco and Morrison supermarkets to decline making the value of shares to fall. On the other hand, government and market regu lations may have impacted on share prices. Whereby, government may increase corporate taxes, making the company to experience low returns. This may consequently cause a negative influence to the entire sector. Connectively, unfavourable political climate may negatively influence shares price due to uncertainty (Puxty, Dodds and Wilson, 1988). 4. Compare and contrast these events and share price movements in these companies with what has happened to the comparator company (Sainsbury (J) PLC) over the project

Assessments in a care environment Essay Example for Free

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Fair Is Foul and Foul Is Fair Essay Example for Free

Fair Is Foul and Foul Is Fair EssayFair is awful, and dingy is modal(a). Hover through the fog and filthy air, said the witches in the first act and scene of Macbeth. Pertaining to the story, I believe this quote sheds light to the audience on the evil the witches possess. Without even reading further into the book, the audience can feel the eerie aura that the witches give off. You can foreshadow that the witches are going to bout what is sincere, foul and maintain what is foul. The witches are saying that fair and foul are the same to be fair, you must be foul and to be foul, you must be fair. The witches do foul things because they think it is the only fair way. The witches basically symbolize everything that the kingdom does not need to prosper. The witches are manipulative. They manipulate Macbeth simply because his downfall would leave them joy.Evil and foul prophecies will cloud Macbeths judgment, making him think that they are fair and what he needs to follow. They are foul in their motives hardly their words are fair and their wordplay cannot be defined as lying but they skillfully dance around the truth. To the witches foul is fair and delinquency versa. You can excessively say that what is foul to any normal human is what is fair and good to the witches because they embody everything that we believe is evil. You can relate the phrase to earth or just believe that this is the witches opinion. Relating to real life outside of the book, I believe that this quote can mean that sometimes do be fair and just you have to go about it in a way that isnt fair and just. Justice has to be attained, sometimes, by unjust means. It can also mean that the truth hurts and life is not fair, also to be fair is not to be appealing.These two words are opposite of their meanings. Depending on a persons definition of fair and foul, it can change its meaning. It is circumstantial, and the meaning can change frequently. Defining fair as benevolent and good and foul as evil and menacing, you can say that to be good, you have to be malicious and to malicious you have to go about it in a good and nice way. Some things that are fair might not always be the best but things that are fair might always be what a person what a person wants. Also, it could mean that people and things arent as they calculate. People who seem foul could be fair and people who seem fair could be foul.

Conflict of Interest Essay Example for Free

fight of Interest EssayAbstractInformation about the pecuniary health of unrestricted companies wind by auditors ideally allows investors to contrive informed decisions and enhances the efficiency of financial markets. However, under the current system auditors are hired and fired by the companies they audit, which introduces bonuss for parti prises that favor the audited companies. Three experiments demonstrate bias in auditors judgments, and show that these biases are non easily corrected because auditors are not fully aware of them. The source experiment demonstrates that the judgments of professional auditors tend to be sloped in favor of their invitees. The here and now and three experiments explore to a greater extent than closely the psychological processes underlying the bias. The answers apprise that the closeness of the relationship between auditor and client may pretend a particularly strong biasing define on auditors private judgments.Key linguistic communication Conflict of chase Auditor independence Self-serving bias actuate argumentAuditor Independence, Conflict of Interest, and the Unconscious Intrusion of Bias By certifying the public reports that collectively depict a corporations financial status, the self-supporting auditor assumes a public responsibility transcending any employment relationship with the client. The independent public controller performing this special function owes ultimate allegiance to the corporations creditors and stockholders, as well as to the investing public. This public watchdog function demands that the accountant chief(prenominal)tain total independence from the client at all times and requires complete fidelity to the public trust. -Chief Justice Warren Burger, writing on behalf of a unanimous United States Supreme Court in the case of United States v. Arthur Young Co. (1984)Independence is central to the function served by auditors. Although man progressrs may have an interest in ex aggerating, misre prefaceing, or falsifying reports of their sures performance, an independent audit report is supposed to provide a credible, un dark-skinned appraisal of the firms financial status. The grandeur of auditor independence is reflected in the Code of Professional Ethics of the Ameri flowerpot Institute of Certified Public Accountants (AICPA) and has been reinforced by numerous legal decisions, more(prenominal) as that rendered by the U.S. Supreme Court in the opening quote. Recent level(p)ts, however, have led many to question whether the modern practice of public story is independent enough. In the wake of a number of accounting scandals, the U.S.Securities and Exchange Commission ( entropy) conducted a series of hearings on auditor independence in 2000. The SEC instituted modest changes to disclosure rules after the 2000 hearings and the issue receded from the public agenda until the failure of the Enron Corporation and the function of its auditor, Arthur Ande rsen, in that failure b neart the issue of auditor independence to the fore. In analyzing the problem of auditor independence, twain(prenominal) the academic accounting literature and the mass media have implicitly adopted what could be considered an scotch perspective on the problem. speculative papers, empirical analyses, and media discussions of the Conflict of Interest 4 issue of independence assume, slightlytimes explicitly and sometimes implicitly, that auditor bias is a matter of deliberate woof (Antle, 1984 DeAngelo, 1981 Simunic, 1984). Auditors are assumed to have the ability to complete high-quality, independent, un coloured audits if they spot to do so. Bias, to the extent that it is thought to exist, is bring d stimulaten as a deliberate response to incentives.This economic account of independence and bias is challenged by psychological research which suggests that biased entropy processing is not exclusively pervasive, wholly if is typically unconscious and unplannedi.e., seldom a matter of deliberate choice. Applied to auditing, this research suggests that auditors who face conflicts of interest may find it difficult, if not unrealistic, to avoid bias even if they blast to do so. Whether auditor bias is a matter of conscious choice or is unintentional and unconscious has wide-ranging implications for policy, because conscious corruption and unconscious bias respond to different influences. In this paper, we low gear review findings from empirical research on biased information processing. Then we report results from three experiments. The archetypal experiment documents biased judgment among professional auditors. The second and third experiments delve deeper into the psychological processes at work and examine the causes of biased judgment. Finally, we discuss the implications of our findings for the practice of and rules surrounding auditing.Motivated Information Processing Research shows that people evaluate evidence in a sel ective fashion when they have a take a chance in hit a particular purpose. They tend to focus on evidence that supports the conclusion they would like to r all(prenominal) and evaluate that evidence in an uncritical fashion (Holyoak Simon, 1999 Koehler, 1991 Lord, Ross, Lepper, 1979 Russo, Medvec, Meloy, 1996 Russo, Meloy, Medvec, 1998, see Rabin Schrag, 1999 for a theoretical model). When evidence conflicts with their pr nonpareilnessd conclusions, people tend to either ignore it or subject it to particularly critical scrutiny (Ditto Lopez, 1992).This selective information processing ready is so strong that when people on different sides of an issue are exposed to the homogeneous information they can all emotional state that the information supports their position. As a result, they may even hold more strongly disparate opinions after receiving the same information (Lord et al., 1979). One important influence on how people evaluate information is answer ableness. When people know that they will be accountable for their decisions, they show more concern for how their decisions will be received. When they do not know the preferences of their audience, this heightened concern leads to more systematic cognitive processing and a more thorough justification of the conclusion (Tetlock, 1983).However, when the preferences of the audience are cognise, accountability need not lead to more thoughtful processing, but can instead increase the likelihood that the decision-makers judgment will be consistent with the known preferences of the audience (Tetlock, 1983). In an audit, there can be little doubt regarding the preferences of the management of the client firm They want to get an unqualified audit report. The effect of accountability cannot be easily explained by simple opportunism, because most of the research on accountability has not holdd any rewards for agreeing with the individual to whom hotshot is accountable (Tetlock, 1992). But this is not to say that self-interest does not influence judgment.When a particular interpretation of the evidence will benefit them materially, people gravitate toward that interpretation, even when they hold an explicit goal of being artless. For example, people tend to think that the allocation of resources that benefits themselves is fair (Messick Sentis, 1979), and take that early(a)s will share their perspective (Diekmann, 1997 Diekmann, Samuels, Ross, Bazerman, 1997 Messick Sentis, 1983). Moreover, they are typically unaware that they are processing information in a selfish fashion and, thus, are unaware that they are biased. Thompson and Loewenstein (1992) found evidence of a self-serving bias in negotiators reports of fairness. In their experiment, participants played either the role of management or union in a wage negotiation, and both roles were given the same information about the details of the situation. Before they negotiated, both parties were asked what they believed a fair out nonplus to be from the vantage point of a neutral third party.Their responses were egotistally biased individuals representing the union tended to believe that a high wage was fairer, whereas those representing management tended to report that a lower wage was fairer. The parties and then proceeded to trade bids until they came to settlement, and delay was costly to both parties. The magnitude of the egocentric biasthe difference between the dickens sides perceptions of a fair wagepredicted the length of time it took parties to come to agreement The more egocentric the parties ex ante perceptions of fairness were, the longer strikes tended to last. Later research demonstrated the same result in real negotiations between union and school batting arrange presidents in Pennsylvania (Babcock, Wang, Loewenstein, 1996).In the studies cited above, the pre-negotiation fairness judgments had no direct consequence for the negotiators, so it is unlikely that the bias resulted f rom strategic misrepresentation. However, subjects were not given any incentive to report their judgments accurately, so the studies do not reveal whether people are able to provide impartial judgments when they are motivated to do so. Two studies (Babcock, Loewenstein, Issacharoff, Camerer, 1995 Loewenstein, Issacharoff, Camerer, Babcock, 1993), however, offered a clear incentive to participants to be accurate in their private fairness judgments.Participants whose judgments came close to the determinations of an impartial judge were given a cash bonus. This incentive did not eliminate egocentrism in participants reports, suggesting that their roles influenced their assessments of fairness in looks they could not disregard even when it was in their interest to do so. Kunda (1990) argued that this motivated reasoning leads to biased conclusions whenever there is sufficient ambiguity in the evidence to allow for a biased interpretation. Thompson and Loewenstein (1992) explicitly ma nipulated ambiguity and confirmed Kundas prediction Greater ambiguity leads to more bias. In general, as Babcock and Loewenstein (1997 120) concluded on the basis of the aforementioned studiesAs soon as asymmetries are introduced between the partiesfor example, different nonagreement nurtures or be of non-settlement, or subtle differences in rolesboth parties notions of fairness will tend to gravitate toward settlements that favor themselves. They will not only view these settlements as fair, but believe that their personal conception of fairness is impartial. In sum, research on information processing and bargaining suggests both that people process information in a biased, self-interested, fashion, and that this bias is strong, automatic, and unconscious.Implications of Motivated Information Processing for Auditor Independence The research on motivated information processing has significant implications for auditor bias. actually few auditors begin their work hoping to find a c lient has br for each oneed accounting standards. Rather, auditors typically start with a desire to reach a positive conclusion about their clients and issue an unqualified audit report. Auditors generally want to be rehired by their clients, and it is often the case that an un gilded audit report is likely to result in a client firm changing auditors (Levinthal Fichman, 1988 Seabright, Levinthal, Fichman, 1992). Even if the accounting firm is large enough that one account is a trivial fortune of its revenues, individual auditors jobs and careers may depend on success with specific clients.Perhaps more importantly, accounting firms often treat auditing work as a way to build relationships that will allow them to sell other services including management consulting, information technology assistance, or tax accounting. Although some have argued that the contingent rents purchasable through consulting services should not influence audit quality (Antle, Griffen, Teece, Williamson, 1997 Dopuch, King, Schwartz, 2001), other recent evidence suggests that it may (Frankel, Johnson, Nelson, in press). An auditors job is complex, involving the accumulation and synthesis of a great deal of information about a client firm. The information available to auditors often includes the kind of ambiguity that facilitates motivated information processing.Joseph Berardino, Arthur Andersens former chief executive, in his congressional try outimony on the Enron collapse, commented that Many people think accounting is a science, where one number, namely scratch per share, is the number, and its such a precise number, that it couldnt be two pennies higher or two pennies lower. I come from a school that says its really much more of an art (as quoted in Harris, 2001). This imprecision allows motivated reasoning to insinuate itself into auditors judgments. Historically, those who have defended auditors against charges of bias have emphasized their high honorable standards and pro fessional values. For example, at the SEC hearings on auditor independence, Gary Shamis, Chairman of the Management of an Accounting Practice Committee at the AICPA, stated thatConflict of Interest 9 We take the existing independence rules quite seriously, and consequently abide by all the existing rules. We are professionals that follow our code of ethics and practice by the highest moral standards. We would never be influenced by our own personal financial well being (Shamis, 2000) While it is likely that most auditors attempt to remain independent, incomplete ethical codes nor training are likely to be effective remedies against a bias that is unconscious and unintentional. Undoubtedly, the bulky majority of auditors do not deliberately author biased reports. Instead, auditors roles influence their professional assessments so that their private beliefs become consistent with the interests of their clients. Although it is possible that auditors sometimes intentionally misrepres ent their findings in public, it is more likely that self-interest operates indirectly, by unconsciously influencing auditors assessments of a clients financial condition.The Studies The three experiments reported here bring together research on motivated reasoning and accountability to study the psychology auditors judgments. Experiment 1 presents data from professional auditors and strains the hypothesis that their judgments may be biased in favor of client firms (Hypothesis 1). The second and third studies examine the causes behind this effect they examine factors that could moderate the magnitude of bias, and test the extent to which the bias can be consciously undone. Participants were asked to produce two judgments one public and the other private. For the public judgments, subjects were given an explicit incentive to be biased. For the private judgments, they were given an incentive to be unbiased they were paid on the basis of how close their judgments came to those provide d by an impartial panel of experts. If participants were fully aware of the bias in their public reports, and if properly motivated to do so, they should have been able to adjust their evaluations to eliminate the bias in their private judgments. If they were not fully aware of the bias, as the research on motivated information processing would suggest, then their private estimates should have been biased as well (Hypothesis 2).Experiment 2 specifically tests the consequences of financial incentives on bias. To the extent that financial incentives affect the strength of the auditors desire to reach a particular conclusion, one might expect to observe parallel changes in the magnitude of bias. Experiment 2 tests the hypothesis that the greater ones financial interest in a particular outcome, the more biased one will be in the direction of that outcome (Hypothesis 3). The third study examines the effect of the relationship between the auditor and the principal. Material interests are not the only factors that can undermine the impartiality of judgments. Personal relationships and affiliations can have a similar effect. The power of affiliations is evident in sports fans questionable referee calls often provoke outrage by the fans of the calls loser, but rarely by fans on the winning side. Indeed, one of the first studies that documented the self-serving bias involved sports teams.In their classic study of a particularly rough football game, Hastdorf and Cantril (1954) showed that fans from each side blamed the other team for behaving more aggressively this result in any case held for fans who had not seen the game live but only watched a film of the game. These fans obtained no material benefit from their energetic advocacy but nevertheless do judgments that favored their own teams. The self-serving bias does not require the powerful affiliations associated with sports teams. Thompson (1995) has shown, in a simulated labor dispute, that it takes only a whiff of affiliation with a partisan to create sympathetic leanings. Naturally, this aptness is only strengthened when people feel accountable to the partisan (Lerner Tetlock, 1999 Tetlock, 1992). Most auditors are likely to have frequent close contact with a client, creating much stronger affiliations. Indeed, it is the cooperation of the client that makes it possible for auditors to do their jobs. Thus, Experiment 3 tests the hypothesis that the closer ones personal relationship with a particular individual, the more biased one will be in that persons favor (Hypothesis 4).EXPERIMENT 1 Role-Conferred Biases MethodParticipants were 139 professional auditors employed full-time by one of the Big Four accounting firms in the United States. Their ages ranged from 23 to 55, with a mean of 29 years (SD = 6.2). Fifty-six percent of the participants were male. They had a mean of fiver years (SD = 5.7) working as an auditor. Nine participants requested, after they had handed in their questionna ires, that their responses be excluded from subsequent data analyses. Participants were given five different auditing vignettes and asked them to come to a judgment regarding the proper auditing in each case. The problems were intentionally chosen to be somewhat difficult accounting problems for which generally accepted accounting principles (GAAP) did not provide an unambiguous solution.Each of the vignettes depicts a situation in which accounting issues that are not clearly addressed by current rule-based accounting standards. The issues addressed include the recognition of intangible assets on the financial statements (vignette 1), the restructuring of debt with dilutive securities (vignette 2), the recognition vs. deferral of revenues (vignette 3), capitalization vs. expensing of expenditures (vignette 4), and the treatment of research and development costs on the financial statements (vignette 5). Subjects were told that these cases were independent of each other and hypothetic al, although are intentionally realistic. It was our goal to design these vignettes such that the issues that are described are more general and do not particularly sustain to any oneindustry, to ensure that auditors specializing in one industry will not have a specific advantage or disadvantage in answering any of the questions.All participants saw all five vignettes in the same order. The five vignettes are listed in Appendix A. The experiment had a 2 (role hired by issuer or by outside investor) X 2 (question order make accounting valuation first vs. evaluate others accounting first) between-subjects factorial design. The role manipulation varied whom participants were told they were working for. Half the participants materials informed them that they had been hired as the external auditor for the firm in question.The other half of participants were told that they were working for an outside investor considering investing money in the firm. The question order manipulation varied the order of the questions that followed every vignette. Those in the choice-first condition were first presented with (1) the firms unaudited accounting, and were asked whether they would accept it as complying with GAAP and (2) what the right accounting would be. Those in the valuation-first condition got these two questions in the reverse order. All participants were also asked how assured they were about their judgments.Results Neither age nor years of auditing experience affected the dependent measures reported below. Therefore, we do not report them in any of the subsequent analyses. We hypothesized that participants would be more likely to come to the conclusion that the accounting behind a firms financial reports complied with GAAP if they were working for the firm than if they were not (Hypothesis 1). To test this hypothesis, we conducted a 2 (role hired by issuer or by outside investor) X 2 (question order make accounting valuation first vs.Conflict of Interest 13 evalua te others accounting first) MANOVA using the five approval decisions as dependent variables. The results show a significant main effect of role. Consistent with Hypothesis 1, those working as external auditor for a firm were significantly more likely to approve its accounting (M = 29%, SD = 24%) than were those who represented outside investors (M = 22%, SD = 21%), F (5, 107) = 2.9, p .05. Neither the main effect of question order nor its interaction with role is significant. We also expected, consistent with Hypothesis 1, that in addition to being more willing to endorse the firms own accounting, participants would be more likely to come to valuation decisions that were favorable to the patsy firm when they were considering the problem from the perspective of an outside auditor then when they had taken the perspective of a potential investor.To test this prediction, we first generated standardized scores for each item by computing a zscore of the valuation and reverse-scoring ite ms as appropriate so that higher scores indicated valuations more favorable to the target firm. We then computed an average valuation for each participant and submitted these valuations to a 2 (role hired by issuer or by outside investor) X 2 (question order make accounting valuation first vs. evaluate others accounting first) ANOVA. The results show a main effect of role Those vie the role of outside auditor came to more favorable valuations (M = .08, SD = .56) than did those working for a potential investor, (M = -.11, SD = .50), F (1, 134) = 4.07, p .05. Neither the main effect of question order nor its interaction with role is significant.DiscussionThe results of Experiment 1 are broadly consistent with research on accountability that shows that people tend to be proactively antiphonal to those to whom they expect to be accountable. When people are accountable to others with known preferences, then their judgments tend to be consistent with the preferences of those to whom th ey are accountable (Tetlock, 1983). An auditor who feels accountable to the client is more likely to issue a clean, unqualified audit report than one who feels accountable to an audit partner within his or her own firm (Buchman, Tetlock, Reed, 1996). However, it is worth noting that the accountability manipulation used in Experiment 1 was weak compared with the standard accountability manipulations in which people are led to believe that they will actually be meeting with a real person to whom they will need to justify their decisions. In Experiment 1, no mention was made of such accountability and participants were not required to justify their opinions.Nevertheless, this weak manipulation had an effect. We speculate that one reason for its effectiveness may be that the participants were familiar with the role of auditor, and so were able to easily put themselves in the role of being employed by, and accountable to, the client firm. One notable feature of the results of Experiment 1 is the low levels of endorsement. Nearly three quarters of the time, participants rejected the accounting proposed in the vignette as not complying with GAAP. This fact stands in contrast to the fact that the vast majority of all audit reports are unqualified. Two facts can explain the low endorsement rates in Experiment 1.First, the proposed accounting we gave participants in each vignette was intentionally designed to be fairly aggressive. Second, participants general suspiciousness was heightened because (1) before they responded to the questionnaire, participants had to sign the consent form which, according to the rules of the institutional review jump on that approved it, had to include the name of the study Auditor independence and bias and (2) the participants had all been recently hired away from Arthur Andersen, and several expressed the concern that their ex-employers pot would be assumed to reflect badly on them. It is, perhaps, striking that the experiments manipul ation worked despite participants heightened suspiciousness. Experiment 1 leaves a number of important theoretical questions unanswered.What, exactly, is it in the relationship between auditor and client that leads it to have the power to sway auditors judgments, given the clear ethical standards of their professions prohibiting such influence? Experiments 2 and 3 test two possible answers to this question financial incentives and personal relationships. Because these two factors are confounded in actual auditor-client relationships, the experiments are conducted with participants who are not professional auditors. However, due(p) to the fact that these non-auditor participants were unfamiliar with GAAP and so could not judge compliance with it, we created a slightly different experimental paradigm.EXPERIMENT 2 The Role of financial Incentives Method Participants. One hundred twelve individuals participated for pay. Participants were recruited with advertisements in local newspape rs and with flyers posted on the campuses of Carnegie Mellon University and the University of Pittsburgh. Forty-nine percent of the participants were male. They ranged in age from 20 to 41, with an average age of 24 years (SD = 5.18 years). Procedure. Participants were run in groups of four. They were assigned to one of four roles the buyer, the buyers auditor, the seller, or the sellers auditor. Principals (the buyer and the seller) were seated side by side(p) to their auditors. All four participants received the same packet of information about the target firm, named E-Settle (see Appendix B).After reading through these materials, the principals made public reports on the value of the firm. The auditors then reviewed these reports and offered either an unqualified endorsement of the principals assessment or offered their own assessments that could include suggestions for revision. In addition, all auditors were asked to specify both the most they thought the buyer should consider paying and the least they thought the seller should consider accepting. Both the principals and the auditors public reports were viewed by both principals. Armed with their own estimates and those of their auditors, principals then negotiated the purchase of the firm. The principals were paid based on their negotiated outcomes. In addition to the auditors public reports, which went to both principals, the auditors each completed a private report that went only to the experimenter. This private report instructed auditors to report their true belief in the value of the target firm, and told them, Your goal is for this assessment to be as impartial as you can make it.Participants were told that their estimates of the firms value would be compared with the opinions of nonpartisan experts. The panel of experts consisted of eight professors of accounting and finance at Carnegie Mellon Universitys Graduate School of industrial Administration. The experts had assessed the value of the firm at $14 meg. If a participants valuation were within $3 million of the experts, he or she would receive an supernumerary $3 allowance. Participants were then asked to express how confident they were in the accuracy of their private appraisals. They were given the opportunity to bet on their private appraisals. If they chose to take the bet, they stood to win more money ($6 instead of $3, but their appraisals had to be more accurate (within $1.5 million instead of $3 million). Finally, participants answered questions designed to assess the degree to which they believed their own appraisals of the target firm (E-Settle) may have been biased by the roles they playedConflict of Interest 17 1) To what extent do you believe your private appraisal of the value of E-Settle was biased by your role? The response scale ran from 0 (no bias whatsoever) to 10 (powerfully biased). 2) To what extent do you think your role interfered with your ability to give an impartial estimate of E-Settles val ue in your private assessment? The response scale ran from 1 (it did not influence me at all) to 7 (I found it impossible to make an impartial assessment). 3) How do you believe your role influenced your estimate of E-Settles value in your private appraisal? The response scale ran from -$3,000,000 (It led me to make an appraisal that was at least $3 million below what it would otherwise have been) to +$3,000,000 (It led me to make an appraisal that was at least $3 million above what it would otherwise have been).Design. The experiments manipulation of incentive structures included three conditions Fixed fee, Pay for performance, and Future business. In the fixed fee condition, auditors were paid a fixed $9 fee regardless of their reports and regardless of the principals outcomes. In the pay for performance condition, auditors received a $3 base payment plus the same contingent payments as their principals $.50 per $1 million in sale price either above $0 (for the seller) or below $3 0 million (for the buyer).This manipulation was designed to mirror a practice that the SEC has made illegal in which auditors have a direct financial stake in the success of a client firm. In the future business condition, auditors received a $3 base payment after the negotiation was complete, principals could choose to award future business to the auditor, worth anywhere from $0 to $10. The decision of how much business to give to the auditor did not influence the principals own earnings. This manipulation was designed to mirror the incentives present for auditors who would like to continue offering profitable services to a client who has the choice of hiring them or some other firm.Results Public reports. After reading about the target firm, principals provided estimates of its value. A 2 (role buyer vs. seller) X 3 (pay fixed, pay for performance, future business) ANOVA revealed a main effect for role. Sellers estimated the value of the firm to be higher (M = $21.5 MM, SD = $8.5 MM) than did buyers (M = $12.3 MM, SD = $12.3 MM), F(1, 49) = 18.94, p .001. After having seen this report, auditors had the option of either unconditionally endorsing the principals report or suggesting changes. A logistic regression reveals that neither role nor the extremity of the principals valuation influenced the frequency of endorsement. However, pay condition was a significant predictor of the tendency to endorse, B = -.75, p .05. Auditors in the fixed payment and pay for performance conditions were about equally likely to issue unconditional endorsements (50 percent and 47 percent respectively).However, auditors in the future business condition were less likely to issue an unconditional endorsement (17 percent) and instead tended to offer suggestions for revision (see Table 1), 2(2) = 4.89, p .05. In professional auditing, issuing a conditional endorsement of a clients financial statements suggests that the auditor believes there are problems. However, participants in t he present experiment were not constrained in this way. In their reports, about 12 percent of auditors suggested that their principals had been too extreme in their valuation of the company, and advised moderation (lower prices recommended to sellers and higher prices to buyers).