Monday, December 30, 2019

Urban Sustainability and Urban Food Security - Free Essay Example

Sample details Pages: 4 Words: 1152 Downloads: 4 Date added: 2019/10/10 Did you like this example? Sustainability is founded on the principle that both our well-being and survival is dependent, directly or indirectly to natural environment. For instance, human beings require air, water, and food for their survival. However, they massively exploit natural wealth, for example, fossil fuels to meet their needs and improve their living standards. Don’t waste time! Our writers will create an original "Urban Sustainability and Urban Food Security" essay for you Create order The sustainability is spearheaded by critical concerns regarding the impacts of an increase in human population, economic growth and development and utilization of the natural resources. Natural resources were heavily utilized because of overconsumption in some parts of the country due to rapid growth and development in the economy. Economic growth is facilitated by political stability and capitalism, which favor sustainability of the urban areas and food increment. As a result, sustainable growth and development are viewed as a development strategy that establishes and upholds the conditions under which people and nature can freely exist and live in productive harmony Barthel (1338). As a result, sustainable development provides for the wants of current group without interfering with provision of same resources for future generation. It is aimed to meet the needs of human beings without overexploiting the natural resources. As such, it is evident that there is equity in intra and inter generation. The main pillars of sustainability are economic growth, protection of the environment and social equity. The components are viewed as a sustainable development, which results in food security, and urban developments. Discourse is strict on the environment as compared to social justice issues such as education, food, and housing. Besides, there are social and economic challenges that affect the performance of sustainable developments. Capitalism is a major hindrance to the protection of the environment. Patriarchy and racism affect achievement of social equity objectives. There should be effective strategies to ensure environmental sustainability by conserving the environment. Measures should be set aside to provide recycling of waste products to avoid the rate of pollution. Sustainability and neoliberalism A mix of larger social, economic circumstances, urbanization trends and demographic offer explanation to the changing development of slums in the developing nations. Belo Horizonte uses neoliberal for sustainable development. In this strategy, there is privatization of different services, and an individual fee is charged for instance in garbage collection. This makes it hard for people who do not have money to acquire such services, for example for garbage collection S. a. Barthel (234). As a result, their garbage remains uncollected, and the environment becomes dirty due to waste disposal at all over the place. The trash left on the ground results in environmental pollution such as blocking of drainage and this interferes with the hygiene of the environment. Consequently, the sustainability of the region is affected. Undermining of sustainability has significantly influenced the environment and resulted in higher levels of pollution. Besides, justice of the environment has been neglected and the distribution strategies reduced. For example, plastic bags are distributed in in slums and poor areas across the country. The plastic bags result in higher levels of environmental pollution in such areas, and this affects the sustainability of the environment. The plastic bags are not environmental friendly because they do not compose and they end up blocking the drainages. This results in a reduction in environmental friendliness. The bags are breeding sites for mosquitoes which may lead to the rise of disease endangering the lives of the people. The bags also result in blocked gutters which result in flooding in the areas which may result in loss of lives and increase in disease incidences. Poor families living in the slums do not have money to purchase improved health services even after. Distribution of the bags is affected by political and economic factors resulting to an inequitable delivery of the plastic bags. A collection of waste materials is privatized, and this is an economic factor which affects environmental sustainability and results in food shortage in majority of the countries across the globe Mok (43). Poor families live in dirty environments, and this threatens their lives because they become susceptible to disease incidences such as cholera and typhoid. Political reasons result in deregulated private segment resulting in charges for collection of garbage and other services. Neoliberal involves Privatization of natural resources such as land. The privatization strategy reduces the productive land for crop production and other activities. As a result, it results in a reduction in food production and food shortage affects such countries to a greater level. Privatization cause environmental injustices arising from Colding (166). There is reduced distribution of resources in the low-income regions as compared to higher income regions. This results to the oppression of the people in such regions leading to the suffering. Ownership of natural resources such as land and natural oils have been made private, and this hinders the capability of poor people acquiring them, and they end up suffering. Privatization limits distribution of services such as food and education to the poor families living in the slums and this result in higher levels of suffering due to food shortage. Renewable energy and green jobs Recycling plays a critical role in enhancing environmental sustainability while at the same time generating employment to some people. The recycling strategies are comprehensive and lower the rate of a landfill and open employment opportunities. Besides, recycling encourages social equity in the country by allowing people to get passes by exchanging for waste materials Besthorn (203). It allows some people and families to commit themselves to accumulating and exchanging waste products as their source of income. The country acquires income by selling the recyclables for reprocessing to some factories, and the money is used in social developments. Schools and communities can set up gardens to produce crops while conserving the environment. Besides, sale of extra crops can be useful in generating funds for different projects reducing the level of poverty. Countries should adopt the strategy of producing food in their own country, and this reduces global warming resulting from carbon emitted during the transportation of food products. Internal growing of crops will create employment for people working in the farms, and this will improve the economy of the country. Besides, it ensures access to nutritious, fresh and affordable food. However, it is challenging to ensure availability of food and employment while protecting the environment at the same time. Failure of government support in crop production activities results in poor strategies which pollute the environment. Lack of labor hinders comprehensive production activities in different sectors such as industries resulting in environmental pollution Marsden (226). Privatization of business activities lowers corporation amongst people and this results in environmental pollution. Commercialization of some services such as garbage collection results environmental degradation. Poor families do not have money to purchase the services and as a result, they end up disposing the waste temporarily on the environment resulting in pollution. In some instances, environmentalists fail to educate the public on environment conservation and some of them do not have knowledge regarding the environment.

Sunday, December 22, 2019

China s Become A Global Superpower And Its Transformation...

I once regretted that I majored in Chinese Language and Literature. Even after completing my Master s degree in China I could not see the practical use of my studies. However, now I think it has become my strength to comprehend Chinese Language and culture as a student who seeks to research on the International Studies related to China as a Ph.D. candidate. During my study in China, I witnessed China’s emergence as a global superpower and its transformation from a development aid recipient to a donor country. This particularly intrigued me more than its language and culture. The transformation was similar to my home country, Korea, but this time I was able to witness it. China’s growing foreign aid started to have a significant impact on the landscape of the global development community and became a formidable alternative to existing Official Development Assistant (ODA). A non-OECD country, has become the center of controversies with its foreign aid policies. I was intr igued with this phenomenon and encountered a question: â€Å"How do developed countries (traditional donors) and developing countries (development aid recipients) work with China to enhance positive developments and minimize frictions?† In the pursuit of solution to my question, I enrolled the second Master’s degree in Public Policy at KDI School of Public Policy and Management where I gained a great deal of academic knowledge about public policy, global governance and political economy. Also, I have built myShow MoreRelatedRise of Brics Economy and Its Impact on Global Stock Markets9547 Words   |  39 Pages2013 Rise of BRICS Economy and its Impact on Global Stock Markets Naganathan Venkatesh Research Scholar, NITTTR, Chennai, India Abstract The world is changing and becoming increasingly multipolar due to the emergence of China, India, Russia, Brazil and South Africa forming so called BRICS. The global influence of America is fading out due to the recent decline in their stock market and the emergence of other markets. The framework of the global economy has changed dramatically due to theRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagesthere were several points both before the year 2000 (the collapse of the Soviet Union, the reunification of Germany, the surge of globalization from the mid-1990s) and afterward (9/11, or the global recession of 2008) when one could quite plausibly argue that a new era had begun. A compelling case can be made for viewing the decades of the global scramble for colonies after 1870 as a predictable culmination of the long nineteenth century, which was ushered in by the industrial and political Read MoreCorporate Social Responsibility and Stakeholder Capital6173 Words   |  25 PagesSerafin D. Talisayon Fifth International Research Workshop on Asian Business Singapore Management University, Singapore 13 April 2009 Abstract The paper adopts a social benefit-cost analysis framework to look at three stages in the historical development of management of stakeholder capital of corporations in the Philippines. The first two stages were government-driven. Stage One is internalization and moderation of some social costs starting with the Environmental Impact Statement System adoptedRead MoreInternational Management67196 Words   |  269 PagesHodgetts A Pioneer in International Management Education iii This page intentionally left blank Preface C hanges in the global business environment continue unabated. The global financial crisis and economic recession have challenged some assumptions about globalization and economic integration, but they have also underscored the interconnected nature of global economies. 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INTRODUCTION: The apex body in United States of America for the Marketing functions, American Marketing Association (AMA) defines marketing as â€Å"Marketing consists of those activities involved in the flow of goods and services from the point of production to the point of consumption.

Saturday, December 14, 2019

Stock market Free Essays

A lot of people are confused when it comes to phones/electronic devices and their operating systems on their device, ISO android and Windows are the most important competitors when it comes to operating systems on different phones. Software that operates our phones is called the Mobile Operating Systems/ Mobile SO. Phone operating systems do not have to be made by one company; instead they are being made by several companies grouped. We will write a custom essay sample on Stock market or any similar topic only for you Order Now For example devices that run under Android are grouped together these SO are all made by Google, Devices that operate with ISO are made by Apple, and devices that operate with Windows are made by Windows. I work in sales of phone and tablet. What do I want to sell my consumer; Android, ISO or windows devices? Well this can be different for each consumer depending on their needs. I always look for my customer ‘s preference when it comes to operating systems and from their I can push the right product to the right consumer. Another factor that matter is the cost my consumer is looking to spend†¦ There is a perfect intention going on between these three major SO developers; as a result, this competition benefits the consumer in many ways. First is the price range they can pick from; second is the quality of the product and third is the model of the device using that specific SO and so on. I am enjoying this business because of the markets competition and the development of many different SO and devices (Technology is ruling the world). Working in technology field benefits me in one major way; I am always up-to-date on what comes out in the market and how the companies develop their operating system that fits their business the best. This makes me be one of the first to get a Job when looking for one. Windows is the most known in the market for its long existence in our market. Most companies and their devices have been using Windows 95 to windows 7 (latest SO), but does the existence matter these days? After researching I have discovered that businesses look for time efficient software, or in other words we can say that businesses are looking for something that requires less maintenance with high productivity. Windows has failed in that matter. Their SO has been failing along with crashes requiring high maintenance. For example CPA updates their Computers regularly because Windows is not following the technology as quickly compared to its competitors, isn’t that time consuming Job? Yes it is time consuming along with time comes money. Now we have talked about CPA and its computers/SO. Let me now talk about how they perform in the phone industry. They have lost lots of money in creating phones operating under Windows SO. Their phones are not user friendly. First, their Windows phones do crash regularly; which scares most of us, we don’t want to be typing a text massage and before you know it reboots. This is caused by a weak software development. Second, how many phone applications do Windows offer their consumers? Well I can answer you confidently; they are behind with lots of applications compared to ISO and Android. All together this led to loss of lots of customers; along with that Windows had and still have a loss in the stock market over the past couple years. My personal opinion, I would not purchase any windows device neither would I invest in their stocks. I am not seeing any improvement in their products so I don’t encourage anyone to invest in it. Even though they are doing better in their stocks I don’t see bright future for this company. Google has grown ridiculously over the past couple years. They started with creating search engines to buying over major websites like Youth and android SO. Let us focus more on the SO of Google ‘Android’ Google purchased android SO in 2005 to create a big market for android smart phones; which they were successful in doing so. Over the past 6 years they have made sure that most phone manufactures use their SO for their devices as well some of computer/tablet manufactures are stepping over to android SO, but sadly they haven’t been as successful in creating demand in he market, I do believe in their product and they will eventually come up with something that will make businesses and other consumers step away from windows. Their biggest competitor is Apple (android). Android has won made major changes in the phone industry creating a big demand for android devices, a par of these devices are phones and tablets. Over the past years android has been successful in creating an open source SO; meaning that everyone can create an application and put it in their android market for consumers to download. Reason behind creating an open resource SO is that it becomes attractive to each individual, now you can download any application that fits you the best without it being filtered by Google. You might question yourself now; is an open source attractive to businesses as it’s attractive to other consumers? The answer to that is NO, when you are having an open source you have a leak of security in business privacy. That is a main reason for companies to choose another SO over android; not a major issue for Google because they are trying to target the smart phone industry over major businesses and the use of PC’s within businesses and other computer users. Now that I have explained what Google (android) let’s talk about their stocks. Their stocks has been improving along with their SO sales, Android SO is getting to a high demand in the smart phone industry. Their biggest competitor is Apple ISO these two companies I would definitely invest in their stock market because each is targeting the highest consumer demand in our telecommunication industry. We are being depended to our smart phones and other electronic devices that these companies will succeed in some way (android ISO). Android stock has gone up with 4. 01% over the past 5 years (reporting Nasdaq). ISO (APPLE) is a preferred SO in the many businesses and that’s why their stock has been going up for the past 5 years. Businesses have been changing their SO to ISO and that’s the reason why their stock in the market has been improving yearly; it’s a good choice to invest in Apple now since they are winning the competition not in price but more in quality of their software and a perfect customer service that is there to help you whenever you need them 2417. Now we can tell that the consumer that’s choosing this product did not really go after the price range but more likely is going after the service and quality. Apple is growing fast since their Apple Phone and its accessories; example, Apple TV, Phone/ tablet docks and so on. Apple is more focused on how they can be the most efficient in business as well they made their SO the most secured; reason behind this is a closed source; meaning, no one can add or enter their application market place without being filtered by Apple. From a consumer stand point; consumers are looking for something that is durable and easy use. How to cite Stock market, Papers Stock Market Free Essays Stock market is the place were all stocks and other securities buy and sell. Pakistan have three main stocks markets (KSE, LSE, ISE).Among these stock exchanges Karachi stock exchange founded on 18 September 1947. We will write a custom essay sample on Stock Market or any similar topic only for you Order Now it was the largest stock exchange in Pakistan and oldest in the south Asia. its growing day by day. Many ups and downs are occurring in KSE due to political instability, securities threats and macro-economic issues but due to negative issues. its show a positive progress. Two types of KSE,100 and KSE 30 index. KSE 100 index rapidly growing in Pakistan indexes. 2013 is the best year in history of stock market in Pakistan on December 31 (25,261) points are occur which are great achievement. Top five companies in KSE 100 index are be capitalize and weight age.No Company Names Weightage % Market capitalism (PKR) in Million1 OGDCL 14.14 550,948,930,0002 MCB 7.17 279,583,150,0003 BOP 5.43 211,726,900,0004 Pakistan petroleum 5.06 197,201,080,0005 Standard chartered Bank 4.41 171,704,800,000 Literature Review: According to researcher’s stock market in country play a vital role in economy growth. Many factors that have an impact on stock market. These factors may decrease the performance or may increase the performance. Government of every country should encourage these factors may increase the performance and should discourage these factors that have diverse impact on stock market. A study many articles and every paper about these factors but found that interest rate has a negative impact on stock market. Interest rate also decrease the efficiency of stock market.Davidson (1996) focus the relationship Between both variables and use regression analysis to define the relationship. He found that important impact of interest rate on stock market. his results are focus on long term interest rate that are play fundamental role in price dividend ratios. Knut (1996) he found that those countries with less interest rate has strong market as compere to who have high interest rate. He also says that develop countries having low rate that’s way its market is extra ordinary.Kellen (2000) worked develop markets (south Africa, Zimbabwe) he says that in this market high interest rate think to huge loss market and its prices. After study the markets he found that relationship is negative in both variables. Hosing (2004) find out variables have different impact on each other. variables were interest rate, exchange rate and stock market. but at the end he found that negative relationship between interest rate and stock market.Zoran (2005) worked with macro factors i.e. World War II and he also found opposite relation between both variables. He also focused on cycle’s research. For example: ten to fifteen years etc.Salahuddin (2009) study two factors that can impact on country growth and reduction. These factors are interest rate and stock exchange. Salahuddin investigate about these variables and he found that both variables have negative impact on each other.Zahid (2010) also study macro variables and stock market index and found that interest rate and inflation has negative impact on stock market. How to cite Stock Market, Papers

Thursday, December 5, 2019

Consumer Preferences Company Advertising or Online Reviews

Question: Discuss about the Consumer Preferences Company Advertising or Online Reviews. Answer: Customer buying decisions are often influenced by both company advertising and online reviews. For some personal reasons, customers tend to show preference to one at the expense of the other. This paper seeks to identify what consumers trust the most. I order to make an accurate conclusion; I will make use of both qualitative and quantitative data. This will help to determine the most preferred without any bias. Advertising is a marketing approach which entails efforts made by a specific company to promote its goods or services. In advertising, the company creates audio or visual messages which are delivered to the public. The company pays for these services, and they are non-personal. These messages are communicated through newspapers, magazines, journals, radios, televisions, text messages, websites, blogs and the popular social media platforms. Advertisements are known to persuade customers into buying goods and services even at inflated prices[1]. Think of that product which is always on the television screen, every radio channel is talking about it, and you have seen it in several magazines. Who would not pay attention to this and even go an extra mile to buy it? Individuals tend to be convinced that these are the best products and often prefer them to the products which are never advertised. We tend to trust these products more especially when they feature in our favorite channels or magazines. Online reviews refer to the comments made by individuals outside the business institution. In most cases, these comments are written by customers after using the product in question[2].Reviews are based on the user experiences and may either be positive or negative. Negative comments put off some potential customers while positive ones attract more customers which translate to higher sales. According to a survey conducted by Bright Local in 2014, ninety percent consumers read online reviews and eighty-eight percent of them trust online reviews[3]. Positive reviews act as convincing agents who attract more customers. Reviews and ratings help consumers to make decisions faster and with more confidence especially if the comments are bound to experience. However, online reviews are not very efficient to be relied on. They influence customer preferences and personal decisions. Similarly, they may lead to delayed purchasing as one needs to consider a range of online reviews to make a decision. Both advertisements and online reviews are market trends aimed at improving sales by seeking attention from the public. A major difference between the two is the source whereby advertisements are by the business itself while online reviews are by customers. The degree of preference of the two by customers is however different. In the contemporary status, online reviews tend to be gaining popularity as compared to advertisements. This is prompted by the improved technology. Buyers are moved by the comments made by experienced users of a given product. They are quite certain that if the product worked best for a given customer, it would be good for them. The heightening popularity of the online review platforms also describes the increasing use of online reviews to determine to buy [4]. The internet provides a common space for interaction among consumers which influences both consumer behaviors and company sales. References Anderson, M. (2014, July 7). 88% Of Consumers Trust Online Reviews As Much As Personal Recommendations. Retrieved April 18, 2017, from Third Door Media: searchengineland.com/88-consumers-trust-online-reviews-much-personal-recommendations-195803 Ho-Dac, N., Carson, S., Moore, W. (2013). The Effects of Positive and Negative Online Customer Reviews: DO. Journal of Marketing, 15(34), 1-30. Lpez, M., Sicilia, M. (2014). Determinants of E-WOM Influence: The Role of Consumers Internet Experience. Journal of Theoretical and Applied Electronic Commerce Research, 9(1), 28-43. Thompson, D., Malaviya, P. (2013). Consumer-Generated Ads: Does Awareness of Advertising Co-Creation Heip or HurtPersuasion? Journal of Marketing, 77(13), 33-47. Thompson, D., Malaviya, P. (2013). Consumer-Generated Ads: Does Awareness of Advertising Co-Creation Heip or HurtPersuasion? Journal of Marketing, 77 (13), 33-47. Ho-Dac, N., Carson, S., Moore, W. (2013). The Effects of Positive and Negative Online Customer Reviews:Journal of Marketing, 15 (34), 1-30. Anderson, M. (2014, July 7). 88% Of Consumers Trust Online Reviews As Much As Personal Recommendations. Retrieved April 18, 2017, from Third Door Media: searchengineland.com/88-consumers-trust-online-reviews-much-personal-recommendations-195803 Lpez, M., Sicilia, M. (2014). Determinants of E-WOM Influence: The Role of Consumers Internet Experience. Journal of Theoretical and Applied Electronic Commerce Research, 9 (1), 28-43.

Thursday, November 28, 2019

Examples Questionnaire on Thesis free essay sample

When was the serenity hills establish? 2. Who is/are the owner/s of the serenity hills? 3. Where does the name of this cemetery derive from? 4. Where is the exact location of the cemetery? 5. Do you have another branch? How many and where? 6. How much was the starting capital for this cemetery? 7. How many square meters does the serenity hills has? 8. How a certain graveyard may locate? Is it base on Street/block? If yes, how many and what are the names of street/block? What are the divisions of your cemetery? . Approximately how many graveyards may occupy from this private cemetery? 10. How many are the occupied graveyards? How about the vacant? 11. How fast does the population of your cemetery increases? 12. What happens to the graveyards which are not being visited for a long time? 13. When to remove the â€Å"labi†? 14. How is the contract (occupying/buying/renting) goes? 15. How does billing sytem goes? How about the reservation system? What are the common errors for the said sytems? 16. We will write a custom essay sample on Examples Questionnaire on Thesis or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page How much is the selling rates? Do you have discounts? 17. What are the informations needed to buy a grave/lot? 18. Do you have different packages/fees? 19. How do I record the change in ownership for a grave or a buy back? 20. Why are multiple levels allowed in one grave? 21. Do you have Deeds? 22. How much is the exhumation fee? 23. Do you also have cremation? How much? 24. How do you maintain the information about all the burials? 25. What do you do with the ashes after cremation? 26. What are problems do you encounter during your manual operations? 7. Where do you keep the files of information of your customer? How do you keep it ? 28. How to apply for a cremation? What are the informations needed in the application form? 29. Is your cemetery open to all religions? Why or why not? 30. Who are the employees of the Serenity? What are their roles? 31. Do you have your company logo? What does it stands for? 32. Why do you prefer to build a cemetery in Antipolo instead of other places? 33. What are the rules and reg ulations of Serenity Hills? (visiting hours)

Monday, November 25, 2019

Crime and Punishment - Madness essays

Crime and Punishment - Madness essays Demur, you're straightaway dangerous - Emily Dickinson Knowing the difference between insanity and intense clarity is often difficult when dealing with eccentric characters. Comedians such as Johnny Carson, while at times appearing utterly mad, are extremely self-controlled at all times, even when pouring liquids down their pants. Raskolnikov, a less humorous example, is thought by many characters in Crime and Punishment to be batty on several occasions, Zossimov and Zametov being only a few examples. His madness, however, his delusion and monomania, are disguising a real and sane objective. Wisdom can appear in the midst of lunacy, and Raskolnikov's spiritual journey that is the heart of Crime and Punishment explores this idea. The most defining eccentricity of Raskolnikov's character is his obsession with theory. His own theory of the ordinary and the extraordinary becomes the framework of his whole existence, in that he views everything he does through the twisted lens of his idea. In his theory, all of humanity is divided into two categories: "ordinary men have to live in submission," and "have no right to transgress the law" while "extraordinary men have a right to commit any crime and to transgress the law in any way" (225). The theory states that extraordinary men can, and indeed should, "overstep... certain obstacles" to obtain a goal that would benefit the masses of humanity. As his life becomes focused on this theory increasingly, his outer demeanor transforms to fit his own image of an "extraordinary" man: a cold, unfeeling statue of a man without conscience or emotion, "not of flesh but of bronze" (238). Even as he feels guilt and even compassion, his outer, theoretical mind shuts it all o ut. ...

Thursday, November 21, 2019

Social Psychology Essay Example | Topics and Well Written Essays - 750 words - 6

Social Psychology - Essay Example As an amalgamation of what has historically been two disparate and distinct fields of inquiry, social psychology blends the two scholarly realms and provides a new perspective on such issues as social cognition, the individual within society as well as the role that individuals plays in shaping their wider environment. The perception of individuals is very important from a social psychological standpoint and this field allows scholars and researchers to undertake their inquiry from an interdisciplinary approach. Thus, from a social psychological perspective, the perception of individuals can be shaped by both internal psychological factors as well as the social environment. Sociology is a field which has traditionally focused group dynamics and behaviors. Psychology, on the other hand, is a field which is primarily concerned with the individual and the mental motivating factors in explaining thoughts and behaviors. From the perspective of social psychology then, the formation of soci al identity is the result of both social and psychological factors. Individual cognitive behavior influences social identity as does the environment one is raised in, the people he/she grows up with and social identity can be seen as a mixture of these forces (Baron 3-44). Social psychology, as a field of inquiry, has much to say about perceiving groups, norms and behaviors. Accordingly, social psychology looks at these concepts and sheds light onto both the social and psychological features of these issues. Accordingly, Discrimination is described as the prejudicial treatment of others based upon certain real or perceived characteristics. It is generally done on the basis of race, colour, sex, age, language, sexual orientation, religion and/or disability. Discrimination is often based upon pre-held beliefs, judgments and stereotypes about people and

Wednesday, November 20, 2019

Computer management accounting Essay Example | Topics and Well Written Essays - 2000 words

Computer management accounting - Essay Example The activities that are managed by organisations are becoming more complex and sophisticated, and so too is the way that these activities are configured for productive purposes. This means that the various component Management accounting is concerned with the provision of information to management, to assist with planning, decision-making and control within the business. Because planning and decision-making are inevitably directed to the future, management accounting often involves making future projections, usually called budgets. Important applications of this are capital budgeting, which deals with the appraisal of investments, and cash budgeting, which deals with the projection of future cash inflows and outflows, and the consequent financial requirements of the entity. Management accounting is also concerned with controlling and appraising the outcome of past plans, for example by analysing costs, and with assessing the economic performance of particular divisions or activities of the entity. Because the demand for management accounting information varies according to the activities, size and management structure of the entity, and because the supply of such information is not subject to statutory regulation or audit, there is a much greater variety both of techniques and of practice in management accounting than in financial accounting. ... Management has, of course, direct control over the information system of the business, so that formal regulation of the management accounting system is less important. II. Evolutionary Theories (Institutional Economics) Hamilton (2001)'s first major work, Evolutionary Economics, was primarily an exploration of the contrast between the institutionalist view of the economy as evolutionary and the classical static and mechanistic rendition. In his work this exploration primarily was conducted through examination of major areas, the institutional theories of consumption (demand), production, and distribution. (Hamilton 2001 p.745). Burns & Scapens, (2000) describe the background of institutional theory as "in recent years there has been increasing interest in institutional theory across the social sciences". They argue that three such theories have been used in the accounting literature see Miller, 1994 namely: new institutional or transaction cost economics see Walker, 1998 ; old institutional economics see Scapens, 1994 ; and new institutional sociology see Carruthers, 1995 Although these theories have different origins and intellectual roots, they share a concern for institutions and institutional change. All three offer insights which are helpful for conceptualizing management accounting change. They insist that OIE provides a focus on organizational routines and their institutionalization and, as stated above, in studying management accounting change we are studying changes in organizational routines. It also provides a way of dealing with some of the difficulties of using Giddens' 1984 structuration theor y in accounting research, and especially in research dealing with management accounting change. (Burns & Scapens, 2000 p.2) Burns &

Monday, November 18, 2019

Business Article from NY times, Economist, Bloomberg

Business from NY times, Economist, Bloomberg - Article Example The poor performance of the stock market has reduced the returns of investors on their savings and the declining interest rates mean that a large pension pot would be required to generate a certain retirement income. The cost of providing pensions to employees has increased thus the shift to defined contribution plans. According to the article, most employees have a problem with deferred gratifications and only few have the self-control to delay their pensions. Employees have to wait for long period up to 40 years for the pension to pay-off, but the pension pot may not be worth their contributions (Buttonwood 73). According to the author, British Institute and Faculty of Actuaries has examined whether there are possibilities of offering guaranteed pensions in the Defined Contributions market. The article offers a simple method of offering (virtually) guaranteed pension if investors buy the index-linked government bonds since savings are protected against any inflation and government cannot default (Buttonwood 73). However, the returns are low, and thus why most government pension and corporate funds have invested heavily in equities hoping excess returns in equity market will make them make lower contributions. Accordingly, one can hedge against the equity risk by buying derivatives such as a put option that guarantees the derivative holder the option of selling the shares at a set price but over the long term put options will be more expensive that short-term contracts (Buttonwood 73). Other approached of offering the guaranteed pensions in DC market include using complex hedging strategies that rebalance the portfolio to eliminate any substantial losses. This involves using the high returns of equities in a low-risk manner thus reducing the costs of purchasing a guarantee (Buttonwood 73). However, the actuaries have failed in calculating the costs of guarantee, and protection against inflation. From this perspective, pensions are long term

Friday, November 15, 2019

Cisa Questionnaire The Is Audit Process Information Technology Essay

Cisa Questionnaire The Is Audit Process Information Technology Essay This is sampling example of compliance, as it states whether controls are functional as per the policy. This will include taking samples of new user account creation forms and match it to ensure process is being followed. Variable sampling is used to determine numerical value. Substantive sampling tests the integrity of process such as credit / debit values, balances on financial statements. Stop or go sampling technique prohibits excessive sampling of an attribute. The Stop and go statistical sampling technique in a scenario where it is believed or perceived that relatively few errors will be exposed, so there is point in wasting over sampling of an attribute. Use of statistical sample for tape library inventory is an example of ____ type of sampling technique. Variable Substantive Compliance Stop or go Ans. B Explanation This is an example of substantive sampling which confirms the integrity of a process. This test will determine whether tape library records are stated in a correct manner. What is the major benefit of risk based audit planning approach? Planning scheduling in advance over months Staff exposure to varied technologies Resources allocation to areas of top concern Budget requirements are met by audit staff Ans. C Explanation The objective of risk based audit approach is focus on areas where risk is high. Various scheduling methods are used to prepare audit schedules and it does not come under risk based approach. It also does not relate to budget requirements met by staff and number of audits performed in a given year. Examples of substantive sampling technique include: Review of password history reports Approval for configuration parameters changes Tape library inventory Verifying list of exception reports Ans. C Explanation Tape library inventory is an example of substantive sampling as it confirms the integrity of a process associated with determining whether tape records are stated in a correct manner. All others are example of compliance sampling as they determine whether the process in practice is inline with the established policies and procedures. The characteristic of an audit charter is: Is dynamic is nature and keeps changing frequently as the technology changes It contains the objectives of audit, maintenance and review of internal records by delegated authority Detailed audit procedures Overall scope, ownership and responsibility of audit function Ans. D Explanation Audit charter states management objectives, scope, ownership and delegation of responsibility of audit function. It should not change frequently and approved by higher management. Also it does not contain detail audit procedures. The auditor actions and decisions impact the ___ type of risk in a major manner. Inherent Detection Control Business Ans. B Explanation Auditor selection / decisions during the audit process have direct impact on detection risks, such as enough number of samples not taken into consideration etc. Company actions manage the control risks and business and inherent risks are also not impacted by auditor. Particular threat to overall business risk can be articulated in terms of: Likelihood and magnitude of impact , where threat successfully exploited a vulnerability Magnitude of impact, where source of threat successfully exploited a vulnerability Probability of a given source of threat exploiting a vulnerability Risk assessment team group decision Ans. A Explanation The choice A addresses both likelihood and magnitude of impact and measures risk to an asset in best manner. Choice B doesnt consider the magnitude of possible damage to an asset. Choice C dont consider the possibility of damage due to source threat exploiting a vulnerability and choice D is an arbitrary method of determining risk and it is not a scientific risk management approach. Risk management approach over baseline approach in information security management gives a major advantage in terms of: Overprotection of information assets Base level protection to all assets irrespective of asset value Adequate protection applied to all information assets Equal level of protection for all information assets Ans. C Explanation Baseline approach applies a standard set of protection to all information assets whereas the risk management based approach determines the level of protection to be applied depending on a given level of risk. This saves the costs incurred on overprotection of an information asset. In baseline approach equal level of protection is applied for all information assets irrespective of asset value so as a result some assets could be under protective and some could be overprotective. Which testing method is most effective when doing the compliance testing? Attribute sampling Variable sampling Stratified mean per unit Difference estimation Ans. A Explanation Choice A is appropriate in this scenario. As attribute sampling model estimate the rate of occurrence of a specific quality in a population to confirm whether quality is present in compliance testing. The other means of sampling are used in substantive testing where details and quantity testing is done. Why email is considered a useful source of evidence in litigation in IS audit process? Wide use of email systems in enterprises as medium of communication Access control mechanisms to establish email communication accountability Backup and archiving of information flowing through email systems Data classification guidelines dictating information flow via email systems Ans. C Explanation Option C is most appropriate as archived/ backed up email files, may contain documents which have been deleted and could be recovered. Access controls only establish accountability but dont give evidence of the email. Data classification standardizes what to be communicated by email but dont provide information needed for litigation process. A post implementation review of an application is scheduled by IS auditor. What could be the possible situation which can hamper the independent assessment of IS auditor. Involved in the development of specific application and implemented specific functionality / control Integrated an embedded audit module in the application for auditing purpose Was member of application system project team but not involved at operational level Given advice on considering best practices while system was in development stage Ans. A Explanation Choice A is most appropriate in this scenario because the auditor independence is impaired in case he was involved actively during the development, acquisition and implementation of the new application. Choice B and C dont hamper auditor independence. And Choice D is not correct as auditor independence is not hampered by given advice on best known practices. What is the benefit of continuous audit approach: Collection of evidence is not required on system reliability during the processing stage Review and follow up on all information collected Improvement in overall security in time sharing environment where large number of transactions processed No dependency on complexity of organizations systems Ans. C Explanation Choice C is most appropriate w.r.t to continuous audit process major benefit as overall security is improved in time sharing environments where large number of transactions is processed but leaving insufficient trail of papers. Choice A is not correct as auditor need to collect evidence while processing is ON. Choice B is also not correct in this case as auditor does review and follows up on errors and material deficiency. Choice D is also incorrect as complexity of organization systems determines the use of continuous audit process technique. The objective of enabling audit trail is: Better response time for users Institute Accountability of processed transactions Improving operational efficiency of systems Better tracking of transactions to give useful information to auditors Ans. B Explanation Choice B is most appropriate in this scenario as accountability and responsibility can be established for processed transactions and tracing could be done end to end. Enabling audit trail dont improve user experience as it might involve additional processing which may impact user response time in other way. Choice D could also be considered valid but it is not the main reason for the purpose of enabling audit trails. In a risk based audit strategy, risk assessment is done by IS auditor to ensure: Risk mitigation controls are in place Threats and vulnerabilities are identified Risks related to audit are taken into consideration Gap analysis is done as per the need Ans. B Explanation Choice B is most appropriate in this scenario. Identification of threats and vulnerabilities is crucial in determining the scope of audit. Effect of an audit would be to develop controls to mitigate risks. Audit risks are not relevant to risk analysis of environment. Gap analysis compares the actual state to expected or desired state. A gap could be result of a risk not being correctly addressed or missed out. In order to achieve best value to organization in terms of audit resources we should : Do audit scheduling and measure the time spent on audits Training of audit staff on latest audit technologies Chalk out detailed plan based on risk assessment Progress monitoring of audits and have cost control measures in place Ans. C Explanation Choice C is most appropriate in this scenario. This will deliver value to organization in terms of dedicating resources on higher risk areas. Choice A, B and D will improve the staff productivity only. An IS audit charter includes: Plan for IS audit engagements Scope and objective of audit engagement Training plan for audit staff IS audit function role Ans. D Explanation Choice D is applicable in this scenario. Choice A is responsibility of audit management. Scope and objective is agreed on engagement letter and training of staff is again responsibility of audit management based on audit plan. In the evaluation of risk assessment of Information system. The IS auditor will first review: Controls in place Effectiveness of implemented controls Monitoring mechanism for risks related to assets Threats/ vulnerabilities impacting assets Ans. D Explanation Risks associated with using assets need to be evaluated first so choice D is most appropriate in this scenario. Controls effectiveness is part of risk mitigation stage and risk monitoring is part of risk monitoring function after risk assessment phase. During an audit plan, the most critical step is: High risk areas identification Skill set identification of audit team Identification of test steps in audit Identification of time allotted to audit Ans. A Explanation The choice A is appropriate in this scenario. The identification of high risk areas is most critical step as that will determine the areas to be focused during the audit. Skill set is determined before audit to begin. Test steps and time for audit is determined on the basis of areas to be audited. How much data to be collected during audit process will be determined on the basis of: Ease of obtaining the information records Familiarity with the environment to be audited Ease of obtaining the evidence Scope and purpose of audit Ans. D Explanation Scope and purpose will determine the amount of sample data to be collected during the audit. All other choices are irrelevant in this scenario as audit process is not hampered by ease of obtaining records or evidences or familiarity with the environment. During the audit plan, assessment of risk should provide: An assurance that audit will cover material items Material items would be covered definitely during the audit work Reasonable assurance that All items will be covered by audit work Assurance to suffice that all items will be covered during the audit work Ans. A Explanation Choice A. ISACA audit guideline G15 clearly states that An assessment of risk should be made to provide reasonable assurance that material items will be adequately covered during the audit work. Definite assurance clause in choice B is impractical, option C is also not correct as it states all items. Statistical sampling should be used by IS auditor and not judgmental sampling in the scenario: Objective quantification of error probability Avoidance of sampling risk by auditor General use audit software is available Unable to determine the tolerable error rate Ans. A Explanation With an expected error rate and confidence level, objective method of sampling is statistical in nature as it helps auditor to determine size of sample and quantify error probability or likelihood. Choice B is not correct because sampling risk is risk of sample. Choice C is also incorrect as statistical sampling doesnt need general software. Choice D is also incorrect because tolerable error rate is predetermined in statistical and judgmental sampling. The primary goal of an auditor during the IS audit planning stage is: Address audit objectives Sufficient evidence collection Mention appropriate tests Use less audit resources Ans. A Explanation As per ISACA guidelines auditor plan must address audit objectives. Choice B is not correct because evidence is not collected at planning stage. Choice C and D are also incorrect because they are not initial goals of audit plan. During an audit procedure selection, auditor will have to use professional judgment to ascertain: Sufficient evidence collection Identification of significant deficiencies and there correction in reasonable time period Material weakness identified Maintain minimal level of audit costs Ans. A Explanation Professional judgment during the course of an audit process involves subjective and qualitative evaluation of conditions. It is based more on past experience of auditor and auditor past experience plays a key role in this. Identification of material weaknesses is result of experience and planning thoroughness and also it does not deal with financial aspects of audit as stated in choice D. While evaluating logical access controls an auditor first: Documentation of controls applied to all possible access paths to system Testing of controls to access paths to determine they are functional Evaluation of security environment w.r.t. policies and procedures laid down Obtaining an understanding of security risks to information processing facilities Ans. D Explanation Choice D is most appropriate in this scenario. The first step is to gather security risks to information processing facilities, by studying documentation, inquiries and doing risk assessment. Documentation and evaluation is next step. Third step is to test access paths to ensure controls functionality. The last is auditor evaluation of security environment. The objective of forensic audit is to: Participation in investigations related to corporate fraud Evidence collection on systematic basis after system irregularity Assessment of correctness of organizations financial statements Determine if there was any criminal activity Ans. B Explanation Choice B is correct as evidence collection is used for juridical process. They are not only for corporate frauds. Financial statements correctness determination is not purpose of forensic audit. And criminal activity could be part of legal process but it is not the objective of forensic audit. An auditor is reviewing a backup log report of remote server backup. One of the entries in the backup log indicates failure to login to remote server for backup and there is no entry in log which confirms that backup was restarted. What IS auditor should do? Issue audit finding Explanation required from IS management Issue a non compliance Increase sample of logs to be reviewed Ans. D Explanation Choice D is appropriate in this case. Before issue audit finding or seeking explanation, or issue of non compliance auditor needs to gather additional evidence to properly evaluate the situation. For the purpose of auditing critical servers audit trail, auditor wants to use _______ tool to determine the potential irregularity in the user or system. CASE tools Embedded data collection tool Heuristics scanning tool Trend/variance detection tools Ans. D Explanation Trend/variance detection tools are used for determining the potential irregularity in the user or system. CASE tools are used in software development and embedded data collection tool is used for sample collection and Heuristics scanning tool used to detect virus infections. What could be the possible cause of great concern for an auditor while evaluating a corporate network for possible penetration from employees? Number of external modems connected to network Users have right to install software on there desktops Limited network monitoring or no monitoring at all User ids with identical passwords Ans. D Explanation Choice D is most appropriate in this scenario. It is the greatest threat. Choice A threat is there but depends on use of valid user id. In choice b likelihood is not high due to technical knowledge needed for penetration. Network monitoring is a means for detection. What is the major benefit of using computer forensic softwares in investigations? Preservation of electronic evidence Saving time and costs More efficient and effective Efficient search for violation of Intellectual property rights Ans. A Explanation The main purpose of forensic software is to preserve the chain of electronic evidence for investigation purpose. Others choice B and C are concerns to identify good / poor forensic software. Choice D is example of using forensic software. Data is imported from client database by auditor, now the next step is to confirm imported data is complete, what step need to be followed to verify the same. Match control total of imported data with original data Sort data to confirm data is in same order as the original data Review first 100 records of imported data with first 100 records of original data Category wise filtering of data and matching them to original data Ans. A Explanation The logical step in this scenario would be option A. this will confirm the completeness of process. Sorting may not be applicable in this scenario because original data may not be sorted order. Reviewing partial data does not suffice the purpose either. Filtering data would also need control totals to be established to ensure completeness of data. An audit is to be conducted to identify payroll overpayments in last year. Which audit technique would be best appropriate in this scenario? Data testing Use of general audit software Integrated test facility Embedded audit module Ans. B Explanation General auditing softwares include mathematical calculations, stratification, statistical analysis, sequence and duplicate checks and re-computations. So auditor can use appropriate tests to re-compute payroll data. Test data would not detect the anomalies and overpayments. Integrated test facility and embedded edit modules cannot detect previous errors. During an audit process, auditor finds out that security procedures are not documented what he should do? Auditor create procedure document Stop audit Do compliance testing Evaluate and identify exiting practices being followed Ans. D Explanation The purpose of audit is to identify risks, so the most appropriate approach would be identify and evaluate current practices being followed. Auditors dont create documentation, compliance testing cannot be done as no document is there and stopping audit will jeopardize the objective of audit i.e. risks identification. Threats and their potential impacts are identified during the course of an risk analysis stage what should be next most appropriate step? Identification and assessment of risk assessment approach of management Identification of all information assets and systems Disclosure of threats and impacts to management Identification and evaluation of existing controls Ans. D Explanation The next step would be choice D. once the threats and impacts are identified. Next step is to share them with management. Out of the following which one is the most significant concern for an auditor? Non reporting of network attack Notification failure to police of an attempted intrusion Periodic review of access rights not present No notification of intrusion to public Ans. A Explanation Failure to report a network attack is major cause of concern. Reporting to public is organization choice and notification to police is also matter of choice. Periodic examination of access rights could be causing of concern but not as big as option A. Which is the most dependable evidence for an auditor out of the following: Letter from 3rd party on compliance Line management assurance that application is performing as per design Information obtained from www Reports supplied by organization management to auditor Ans. A Explanation The most reliable evidence is the one given by external party. Choice B, C and D are not considered reliable. While evaluating a process on the basis of preventive, detective and corrective controls, an IS auditor should know? The point at which controls used as data flow through system Preventive and detectives controls are only relevant ones Corrective controls are only relevant Classification is required to determine which controls are absent Ans. A Explanation Choice A is most appropriate. Choice B and C are incorrect as all controls are important. Choice D is also not correct because functioning of controls is important and not its classification. The best evidence of duties segregation is identified by using ____ audit technique? Discussions with management Organization chart review Interviews and observations User access rights testing Ans. C Explanation Based on choice C an auditor can evaluate the duties segregation. Management may not be aware of detailed functioning, organization chart only depicts hierarchy of reporting, and testing will only tell user rights but will not give any details on function being performed by users. While reviewing a customer master file, auditor discovers that many customer names are appearing in duplicate causing variation in customer first names. How auditor will determine the amount of duplication in this scenario? Testing data to validate input Testing data to check sorting capabilities Use general audit software to detect address field duplications Use general audit software to detect account field duplications Ans. C Explanation As names are not same, so we need to use some other field to determine duplication such as address field. Test data will not help in this case and searching on account number may not yield desired result because customers could have different account numbers for each entry. While testing for program changes what is the best population to choose sample from? Library listings testing Listing of source programs Change request programs Listing of production library Ans. D Explanation The best source to draw sample or test system is automated system. Choice B would be time consuming. Program change request are initial documents to initiate changes; test libraries dont present approved and authorized executables. An integrated test facility is an efficient tool for audit: Audit of application control in a cost effective manner Integrating audit tests for financial and IS auditors Comparison of processing output with independently calculated data Tool to analyze large range of information Ans. C Explanation It is a useful audit tool because it uses similar program to compare processing with independently calculated data. This involves setting up dummy entities and processing test/production data. IS auditors use data flow diagrams to: Hierarchical ordering of data Highlighting high level data definitions Summarize data paths and storage in graphical manner Step by step details of data generation portrait Ans. C Explanation Data flow diagrams are used to chart flow of data and storage. They dont order data in hierarchical manner. Data flow not necessarily match hierarchy or order of data generation. Review of organization chart is done by auditor to: Understand workflows Identify all communication channels Responsibility and authority of individuals Network diagram connected to different employees Ans. C Explanation Organization chart always depicts the responsibility and authority of individuals in an organization. This is required to understand the segregation of functions. While performing an audit of network operating system, an auditor should review the following user feature? Network document availability online Support for terminal access to remote systems File transfer handling between users and hosts Audit, control and performance management Ans. A Explanation Network operating system user features comprise online availability of network documentation. Choice B, C and D are some examples of network OS functions. In order to ascertain that access to program documentation is only restricted to authorize users, an auditor should check: Evaluation of retention plan for off site storage Procedures being followed by programmers Comparison of utilization records to operational schedule Review data access records Ans. B Explanation Interview of programmers to understand procedures being followed is the best way to ascertain the access to program documentation is only with authorized personnel. Off site storage, utilization records and review of data access records will not address security of program documentation. Auditor is evaluating an application which does computation of payments. During the audit it is reveled that 50% of calculation is not matching with the set total. What should be the next step auditor need to follow as part of audit practice? Do further test on calculations having error Identification of variables that generated inaccurate test results Testify some more test cases to reconfirm the anomaly Documentation of results, findings, conclusions and recommendations Ans. C Explanation Auditor needs to examine some more test cases where incorrect calculations happened and then confirm with the final outcome. Once calculations are complete further tests can be performed and then report to be made only after confirmation and not before that. In order to prove the correctness of system tax calculation the best practice to be followed is: In depth review and analysis of source code Using general auditing software to recreate program logic for monthly totals calculation Simulate transactions for results comparison In depth analysis and flow chart preparation of the source code Ans. C Explanation The best way to prove accuracy of tax calculation is simulation of transactions. Detailed review, flow chart and analysis of source code will not be effective and monthly total will not confirm the correctness of tax calculations at individual level. In Applications control review , auditor must analyze : Application efficiency in meeting business processes Exposures impact Business processes performed by application Optimization of application Ans. B Explanation Application control review requires analysis of application automated controls and analysis of exposures due to controls weaknesses. The other options could be objective of audit but not specifically meant to analyze application controls. What is the most accurate evidence to prove that purchase orders are legitimate while auditing an inventory application? Application parameters can be modified by unauthorized personnel Purchase order tracing Comparison of receiving reports to purchase order details Application documentation review Ans. A Explanation Access control testing is the best way to determine purchase orders legitimacy and is the best evidence. Choice B and C are part of further actions and choice D will not serve the purpose as application documentation process and actual process could vary. Irregularities at an early stage can be detected in the best manner by using ______ online auditing technique. Embedded audit module Integrated test facility Snapshots Audit books Ans. D Explanation The audit book technique also involves embedding code in applications to reveal early detection of irregularity. Embedded audit module is used for monitoring application systems on select

Wednesday, November 13, 2019

Fascism in Germany :: essays research papers

During the 1920's and early 1930's, Germany was unstable socially economically and politically. The government was very often in a state of confusion. The population was disappointed and scared, as the Great Wall Street stock market crash of 1923 pushed the economy to a collapse before the people’s eyes. These unfavorable events made a nation in a state of insecurity, while fed up, the people looked for a rescuer. This came in the form of fascism, an ideology in which the individual is controlled by a supreme state under the control of one extreme dictator. The leader to direct the people of Germany out of all the problems and misfortunes was Adolf Hitler, a ruthless fascist dominator. With him, the Nazy party set a dominant force to utilize their propaganda on this puzzled nation and to win the hearts of the people by manipulating their minds. Adolf Hitler was the undisputed leader of the Nazi Party. Much of Hitler's success during his reach to higher power in Germany was due to his powerful and dominating personality. A master spokesman, Hitler was a charismatic speaker, that delivered his speeches passionately and dynamic that the crowds would be driven wild with enthusiasm of the ideas he preached. Hitler's plans made hazy promises while avoiding the real facts. Very often he was doing sp by using simple catch phrases, repeated over and over. Hitler's dominance and strict nature was a much-needed change for Germany after the ditches it has been through. All of the Nazi government’s actions were for the purpose of destroying the believed sickness of the old Germany and creating a new society. The government abolished democratic freedoms and institutions. In their place the government created an authoritarian state. The Nazis encouraged German culture and tried to ensure that all Germans were physically and mentally fit to an Aryan ideal. In order to achieve these goals, the Nazi regime despised books and paintings that were not ideal to Germany, cleaned physically and mentally disabled people, and enslaved and murdered millions of people who were considered enemies of the state. The emblem of Nazism, the swastika, symbolized this type of rebirth and destruction. German propaganda identified the swastika with the rising sun and with rebirth because the bars of the symbol suggest perpetual rotation. To its innumerable victims, however, the swastika came to signify cruelty, death, and terror. Fascism had two appearances that made it so destructive and barbaric once in power.

Monday, November 11, 2019

Notes on Appeasement

Slide 2 – Appeasement Appeasement characterises British Foreign Policy for all 20th Century e. g. modifying of treaty of Versailles. Appeasement now associated with weakness (dirty word) but in 1900s was seen as honourable. CATO – ‘guilty men' – published by left wing journalists analysed why appeasement failed, the guilty men were seen as moral cowards†¦ people supported this until the opening of the National Archives. WHO you are trying to appease is the problem. Doomed to fail from the start? Trying to appease the unappeasable?Slide 4 – Anglo – German Act of revenge on part of previous warfare against Ethiopia Inferiority complex often shown by Italy as it had no Empire League put economic sanctions but did not shut the Suez Canal- showing they did not want to provoke Italy and Britain wants Italy as Ally against Hitler Therefore there is a need for Appeasement, Britain and France were put to shame, angered Mussolini and therefore join s Hitler in taking over Austria. Diplomatic allegiance that threatens Britain's security due to disarmament. (Japan, Italy and Germany)Collective security completely discredited – League plays no role at all in any of succeeding crises – everyone for themselves. Slide 5 – Re- Occupation of Rhineland Hitler sees world is distracted and takes the opportunity and invades Rhineland and re arms it. Gamble by Hitler – Army was not sent in just a few infantry. Britain wants him to get away with it. Public opinion – Pacifist against war v no interest in foreign affairs This was last chance to stop Hitler. Slide 6 – Spanish Civil War Representative of ideological struggle in Europe as whole: Communists and socialists vs.Fascists and right wing. Britain and France Appease AGAIN!!!!! EST OF NON – INTERVENTION COMMITTEE BUT DOES NOTHING BRITAIN BEGINS TO FEAR AERIAL BOMBARDMENT Slide 7 – Guernica STRIKE FEAR INTO BRITONS AND BEGIN TO RE â €“ ARM TO SECURE SAFETY OF LONDON (PUBLIC OPINION AND POLITICAL CIRCLES) STANLEY BALDWIN – NO DEFENCE AGAINST THE BOMBER. MORAL PANIC. REFER TO GUERNICA IN STATISTICAL ANALYSIS. EXPECTED DEATHS CAUSED EVEN MORE PANIC Slide 8 – The Anschluss HITLER BREACHES VERSAILLE AGAIN FELT THAT THERE WAS LITTLE BRITAIN AND FRANCE COULD DO, SO APPEASED AGAIN!!! Slide 10- CzechoslovakiaWanted to take back land that was originally German But part of little entente, so makes a seperatist movement e. g. propaganda against each other Slide 13 – Appeasement If you don't negotiate with Hitler? What do you do? League of Nations a ‘busted flush' Any collective security via Empire? Empire a source of weakness, give commitments and responsibilities but not necessarily the strength to deal with those responsibility? Possibility of an alliance system against Germany? – potential of a front against Hitler, Poland hates Russia and Vice Versa and czechs, not easy to form.Lik liehood of provoking a war becomes increasingly more apparent Slide 14 – Defence Weaknesses Red. Britain's defences 1934 – penny drops, DRC formed because thought that world is no longer a peaceful place. Specifically look at defence requirements – 15yrs of cuts left britain with very small army, air force not good, navy only thing that was useful. Not useful on mainland Europe. Slide 15 – Defence Weaknesses cont. Fear of German bombing was rife, need a strong air force. Even though not consistent but still at heart. 1938 rearmament really begins to take placeRAF slower than bombers they needed to intercept. Needed a modern defensive. 1935 – 1939 Britain manages to create a modern air defence system, RAF more effective now. Makes Appeasement seem logical Slide 16 – Economic weakness Economic Consequences of going into war, just emerging out of Great depression don't want involvement in war for 2nd time in 20 yrs. Munitions are now very expen sive, cost of rearmament begins to bite 40% of total govt expenditure- treasury had to borrow money, weakens the pound. Could Britain plunge back into depression? Appeasement looks like a good idea now!Slide17 – European commitments Britain has too many commitments but not enough power to keep to them. External threats to the empire are possible so do not want to exhaust all resources on Germany. Internal threats within the Empire are also rife. All hostile to any European entanglements. Specific memory of disastorious consequences of involvement in Gallipole (Austrailia and New Zealand) Slide 18 – Absence of allies No real allies within Europe in 1930s Retreatment of USA – legal neutral and isolate Soviet Union? – Communism worse than Nazism.Fundamentally unreliable – change in govt every 6 months. (politically unstable) shocked by consequences of ww1 not willing to go out on a limb against Hitler. Slide 19 – Domestic calculation Students o f Oxford Union vote that they will NOT serve King and Country. Score points for more outrageous policy – score of political debate within UNI Some evidence of pacifism but not as strong as people believe. Housing led to socialists being elected and nearly unseating current Mayor. Chamberlain confident public not enthusiastic about War. In order to win war impetus for appeasement.Slide 21- failure of appeasement Lebensraum – key German policy goes way beyond re taking german territory. Wants to create a german empire. Apeasement led to demand for more territory on behalf of Hitler? Kristallnacht! Horrified people, persecution of Jewish people of Germany made them feel guilty of betraying Jewish people. Slovak nationalist Seperatism – allowed Hitler to invade the remains of Czechoslovakia Slide 22- Abandonment of Hitler could not be trusted and was willing to use force when necessary! 1st time in peace time introduction of limited conscription (more spending? Anno unces that Britain would give cast Iron gurantees to Poland etc. guarantees security. But all efforts too little too late. Chamberlain still believes that Hitler would not have guts to risk a European war. Hitler expected a short campaign. Slide 23 – Franco Russian talks Spurred on by German Italian axis. Britain's Lack of common sense. British Naval conservation goes to †¦Ã¢â‚¬ ¦ head of mission to be greeted by Soviets, wore medal for fighting against soviet union. Stalin has own agenda, wants russian troops in Poland, but neither can agree.

Friday, November 8, 2019

Example Sentences Using the Verb Go for ESL

Example Sentences Using the Verb Go for ESL If English students are going to memorize irregular verb forms, theyll need to include the verb go. This page provides example sentences of the verb go in all tenses including active and passive forms, as well as conditional and modal forms. Youll notice that there are many tenses where there is no form of go. Test your knowledge with the quiz at the end. Example Sentences Using 'Go' for All Tenses Base Form go / Past Simple went / Past Participle gone / Gerund going Present Simple Peter goes to church on Sundays. Present Simple Passive None Present Continuous We are going shopping soon. Present Continuous Passive None Present Perfect Peter has gone to the bank. Present Perfect Passive None Present Perfect Continuous Susan has been going to classes for three weeks. Past Simple Alexander went to Denver last week. Past Simple Passive None Past Continuous We were going to visit some friends but decided not to go. Past Continuous Passive None Past Perfect They had already gone to the show so we didnt go. Past Perfect Passive None Past Perfect Continuous We had been going to that school for a few weeks when it was chosen as the best school in the city. Future (will) Jennifer will go to the meeting. Future (will) passive None Future (going to) Peter is going to go to the show tonight. Future (going to) passive None Future Continuous We will be going to dinner this time tomorrow. Future Perfect She will have gone to visit her parents by the time you arrive. Future Possibility Jack might go out this weekend. Real Conditional If she goes to the meeting, I will attend. Unreal Conditional If she went to the meeting, I would attend. Past Unreal Conditional If she had gone to the meeting, I would have attended. Present Modal You should go out tonight. Past Modal They might have gone out for the evening. Quiz: Conjugate With Go Use the verb to go to conjugate the following sentences. Quiz answers are below. In some cases, more than one answer may be correct. Peter _____ to the bank.Alexander _____ to Denver last week.They _____ already _____ to the show so we didnt go.Jennifer _____ to the meeting.If she _____ to the meeting, I will attend.We _____ but decided not to go after all.Peter _____ to church on Sundays.Susan _____ to classes for three weeks.Peter _____ to the show tonight.She _____ to visit her parents by the time you arrive. Quiz Answers has gonewenthad gonewill gogoeswere going to gogoeshas been goingis going to gowill have gone

Wednesday, November 6, 2019

Investigating the Impact of Climate Change on Dust Storms over Kuwait The WritePass Journal

Investigating the Impact of Climate Change on Dust Storms over Kuwait Introduction Investigating the Impact of Climate Change on Dust Storms over Kuwait ). The short rainy seasons and the long dry hot summer seasons put more stress on water resources. The matter of increasing or decreasing the summer dust season canmodify the radiation budget between earth and the atmosphere system; the aerosol can affect the incoming radiation by absorbing or scattering, and can change the outgoing terrestrial radiation(Almazroui, et.al. 2012).Therefore, this process may lead into changing the radiative balance, the increase of atmospheric albedo candecrease the percentage of radiation reaching the surface, which leads to cooling the surface (Almazroui,et.al. 2012). Background Since 1985, seawater temperature in Kuwait Bay, northern Persian Gulf, has increased on average 0.6 degrees Celsius per decade(Kulkarni, et.al. 2012).This is about three times faster than the global average rate reported by the intergovernmental panel on climate change. Differences are due to regional and local effects. Increased temperatures are having profound effects on key habitats and on power generation in the Persian Gulf (Kulkarni, et.al. 2012). Dust storms have large impacts across the Arabian Peninsula region. Because of the highest recorded frequency of dust, Kuwait is of great interest in the Arabian Peninsula. Dust has a huge impact on maximum temperatures in Kuwait, where it can decrease the 2 m temperature by as much as 5 Â °C. Dust storms in Kuwait also hasve a huge impacton daily temperatures in summertime. The atmospheric aerosol which mostly consists of dust particles can scatter and absorb radiation, which will affect the radiative impact (Kulkarni,et.al. 2012). The scattering and absorption process can alter the incoming and outgoing radiation. Scattering increases the atmospheric albedo, leading to decreasing in surface radiation, resulting in surface cooling (Kulkarni, et.al. 2012). Usually, during dust storm days, the maximum temperature is reduced by 3 to 5 Â °C in summertime. Global models can illustrate climate change globally, but it is difficult to perform or illustrate regional circulations (Rajendran,et.al. 2013). Therefore, this study will not only attempt to find out the impact of climate change on both the frequency and intensity of dust storms in Kuwait, but it will also analyzethe number and magnitude of dust storms in the future. Problem Statement A common synoptic system in the Arabian Peninsula during the summer is the intense pressure gradient, resulting from the Indian monsoon arising east of the Middle East and the East Mediterranean high pressure west of the region. This causes a strong northwesterly wind across the Arabian Peninsula which is known as the Shaman wind(Rajendran,et.al. 2013). Purpose of the Research The main purpose of this research is to find the impact of climate change on the dust storms in Kuwait. The research aim is to find whether the number and magnitude of dust storms will increase or decrease in the future. Moreover, this research also aims to investigate the changes in the number of dust storm days in future summer seasons. Research Questions Considering the aim of this study, the follwing research questions are designed. These research questions are designed to spefically adress the current issues associated with the climate change in Kuwait. What is the impact of climate change on both the frequency and intensity of dust storms in Kuwait? Whether the number and magnitude of dust storms will increase or decrease in the future? Significance of the Research The increasing importance of understanding dust and its role in the Earth’s climate is driving new research and analysis of past data. Dust storms are becoming more frequent in some parts of the world, transporting prodigious quantities of material over very long distances, affecting human health, coral reefs and climate change (Kulkarni, et.al. 2012). Being able to predict the production of dust in the future is critical to the climate, environment, and human health. It is very important to investigate whether the number and magnitude of dust storms will increase or decrease in the future, as it will provide an idea of how the Earth’s ecosystem will change. Literature review Middle East and the Arabian Peninsula Climate Much of the summer season in the Arabian Peninsula consists of a period of high diurnal temperature variation and hazy weather. The strong pressure gradient which is usually developed in June and July in the Arabian Peninsula creates a strong wind that results in dust storms (Marcella,et.al.2012). The strong Shamal wind tends to ease the temperature in the summer by decreasing the maximum temperature by 5 Â °C on average due to dust. In other cases, the Shamal wind can be caused by a dry cold front in the Arabian Peninsula, which further reduces the maximum temperature in the area. By mid-July the strong pressure gradient in the area weakens considerably, leading to periods of light northwesterly winds. When there is a lack of a pressure gradient, the Shamal winds become weak, and its direction shifts to easterly to southeasterly in the afternoon due to the sea breeze effect near the coastal area in Kuwait. The thermal low that usually develops over Iraq causes the weak pressure gra dient near Kuwait and the eastern region of Saudi Arabia (Rajendran,et.al.2013). Global Climate Modeling Global climate models (GCMs) have the ability to simulate large scale global circulation for the atmosphere and the ocean. The GCMsare used worldwide by scientist to study different climate variables in different regions to investigate climate change. Global climate models can simulate possible future climates model, and can compute several simulations with various greenhouse gas emissions (Graff LaCasce, 2012). Wind Speed Scientists investigated the changes in mean wind speed globally and in different regions in the past, present, and future. Declining wind speeds in middle and lower latitudes are critical to the prediction of future global wind speed changes (Karnauskas,et.al.2009). However, it is significant to understand how climate change can influence wind speed and direction, because they are controlled by atmospheric circulation patterns, which have been indicated by many studies to change globally. In most studies that are based on climate change, results showed that wind speed has changed over the past and will continue to change in future, but it varies between regions and seasons. In the future, some regions may experience an increase in wind speed while some other regions may experience a decrease. Investigating increase or decrease of wind speed regionally will provide a future look in terms of dust storms expansion or shrinking in the Arabian Peninsula (Gillett,et.al. 2003). Temperature Changes in extreme temperatures over a long time period were analysed by Yan,et.al (2002). They determined that not only low temperatures have been decreasing and high temperatures have been increasing during the last decades, but also that there have been earlier changes in these extremes. A high increase in temperature took place between 1910 and 1945 and from 1970 to the present, when the temperature increased by 0.16 Â °C and 0.17 Â °C per decade, respectively, which is about three times more than the increase during the past century(Yan,et.al.2002). This has been a major cause for concerns for public heatlh as fluctuation in the environment temperautre increase global warming. This may increase air pollution, and thus thr risk of air borne diseases. Regional Climate Modeling Climate scientists around the world are investigating climate change by using the downscaling model to ensure higher resolution for more enhanced results (Bichet,et.al.2012). The higher resolution model or the regional climate model that have been downscaled from the global climate model provide a better picture over complex terrain, land-water contrast, regional variations in land use, and regional circulation (Catalano Moeng, 2010). The regional climate model is becoming the tool of preference in their research. Regional climate model simulations for regions similar to the Arabian Peninsula are few.Focusing on the eastern region where Kuwait is located, the model simulation shows a decrease in surface wind speed in both scenarios. Wind speeds are the main cause for dust storms in the region, so a decrease of wind speed in the future should lead to a decrease in dust storms in Kuwait and the Arabian Peninsula (Chu,et.al.2013). Methodology Research Design The research design in this research shall be based on the secondary data and this is the reason that the following research study is based on qualitative eesearch design and therefore, the proposed study will be exploratory in nature. Data are to be collected and information wwill be gathered by using a number of secondary sources, such as the media, publications and literature. By considering goals of the present study, Weather Research and Forecasting (WRF) will be analyzed as a modelin order to find the impact of climate change on both the frequency and intensity of dust storms in Kuwait and whether the number and magnitude of dust storms will increase or decrease in the future.As a sample size, GCM will be used to provide lateral forcing for WRF runs for two five-year time periods in which first five years run will be in 2006-2010 and second five years run will be in 2056-2060.The purpose is to investigate the frequency of dust storms comparing the present simulations with futur e simulations. Since the WRF does not simulate dust storms directly, the research will focus on identifying regional conditions conducive to dust storms and analyze the change in frequency of these synoptic conditions under a selected climate scenario. Ethical Considerations Ethical considerations will be prioritised to first place during this research and all the primary and secondary sources of data will be collected in accordance with the privacy policies. The research analysis and findings will be incorporated at the end and they will be entirely based on the observation of the researcher, and the analyis of data will be made. Conclusion The main of this project is to investigate the effect of climate changes in dust storms in Kuwait. These aims were targeded with the view to creating an awarness in regards to possible detrimental effects that can be induced by such changes. It is predicted that knowing the effectsof such changes will also help to predict whether the number and magnitude of dust storms will increase or decrease in the future. Since dust storms frequently hit Kuwait, it may affect human health and coral reefs, as well as have direct association with climate change in Kuwait. Wind speeds are the main cause for dust storms in the region, so a decrease of wind speed in the future should lead to a decrease in dust storms in Kuwait and the Arabian Peninsula (Chu,et.al.2013). REFERENCES Almazroui, M., M.N. Islam, and H. Athar, 2012: Recent climate change in the Arabian Peninsula: annual rainfall and temperature analysis of Saudi Arabia for 1978-2009, International Journal of Climatology, vol. 32, pp. 953-966. Bichet, A., M. Wild, D. Folini, and C. Schr, 2012: Causes for decadal variations of wind speed over land: Sensitivity. Geophysical Research Letters, vol.39, no. 11, pp.1107-1111. Catalano, F. and C.H. Moeng, 2010: Large-eddy simulation of the daytime boundary layer in an idealized valley using the Weather Research and Forecasting numerical model. Bound.-Layer Meteor, vol. 137, pp. 49–75. Chu, C., X. Yang, X. Ren, and T. Zhou, 2013: Response of Northern Hemispheric storm tracks to Indian-western Pacific Ocean warming in atmospheric general circulation models, ClimDyn, vol. 40, pp.1057-1070. Gillett, N. P., F.W. Zwiers, A.J. Weaver, and P. A. Stott, 2003: Detection of human influence on sea-level pressure. Nature, vol. 422, no. 292-294. Graff, L. S, J. H. LaCasce, 2012: Changes in the extratropical storm tracks in response to changes in SST in an AGCM. J. Climate, vol. 25, pp. 1854–1870. Karnauskas, K.B., R. Seager, A. Kaplan, Y. Kushnir, and M.A. Cane, 2009: Observed strengthening of the zonal sea surface temperature gradient across the equatorial Pacific Ocean. J. Climate, vol. 22, no.16, pp. 4316–4321. Kulkarni, A., 2012: Weakening of Indian summer monsoon rainfall in warming environment, TheorApplClimatol, vol109, pp.447–459. Marcella, Marc P., Elfatih A. B. Eltahir, 2012: Modeling the summertime climate of Southwest Asia: The role of land surface processes in shaping the climate of semiarid regions. J. Climate, vol. 25, pp. 704–719. Rajendran,K., S. Sajani, C. B. Jayasankar and A. Kitoh, 2013: How depended is climate change projection of Indian summer monsoon rainfall and extreme events on model resolution?. Current Science,Vol. 104, no.10, pp. 1409-1418. Zhang, Y., V. Duliere, P. W. Mote, and E. P. Salathe, 2009: Evaluation of WRF and HadRMmesoscale climate simulations over the U.S. Pacific Northwest. J. Climate, vol. 22, no. 5511–5526.

Monday, November 4, 2019

Action research and organizational development Essay

Action research and organizational development - Essay Example It has been realized that the motivation to change is strongly linked to action and is therefore an important aspect in the general organizational development. In any case, change in the organization has to be effective and permanent. People are more likely to adopt new ways when they become active in the decisions affecting them. The initial stage of change is always the unfreezing stage whereby a person in the organization will realize the need for change. In this case, a situation within the organization will basically trigger an individual to find a solution to an existing challenge in the organization. In the next step, the change process is actually done in the most appropriate way. However, considering the need to ensure that the best change process is realized, new models of behavior will always be diagnosed and tested in order to provide the best alternative for the challenge at hand. The third stage is always the refreezing stage where the application of the new behavior is basically evaluated before it is reinforced within the organization. The adoption process follows and the change can subsequently be realized. In this regard, it is seen that action research is certainly a cyclical process of change which is driven by the need to make the organization better at all times.

Friday, November 1, 2019

The Role of ICT to Support Development of Literacy Essay - 1

The Role of ICT to Support Development of Literacy - Essay Example Aims of research on ICT/Digital film use in schools This critical review sets out the key messages from the literature, which focuses on:- a) The infrastructure to support the use of ICT in schools, b) The impact of this on learning and literacy levels c) The extent to which its adoption has supported communication in schools and the community at large The report analysis will further present an opportunity for further exploration and research. Research indicates that there is an increase in the use of computers and other new technologies in homes through the same suit is not followed at the schools where the authorities are so strict on print and print-based texts. The embracing of technology is viewed as a lot of a waste of times, which should not be the case as children and school going individuals are already expressing enormous interest to learn through the adoption of the new technologies like the digital film techniques (BESA 2006). Setting the context: ICT/Digital film techno logy provision and access In the recent years there have been numerous surveys formulated to provide information on the extent to which schools are developing the capacity to integrate digital technology in learning and teaching to improve the level of literacy in the UK. The evidence gathered shows an increase in the number of computers and other technologies like digital technology over time with most schools achieving the baseline for the computer-to-pupil/student ratio (BESA 2006). The evidence on the impact on learning and teaching indicates that the use of digital film technology is effective and efficient in enhancing the students learning experience and therefore teachers are motivated to integrate a number of technologies like the laptops to produce an interactive environment with whiteboards and the internet. Through the emergence of the digital technology, teachers have been in a position of integrating a combination of hardware; software and connectivity to allow them to have an innovative approach towards learning and teaching hence a bust in the level of literacy (Watts 2007). A critical factor in the effective use of digital technology is the fact that there exists a school level e-strategy; this gives room for the future development and maintenance of the ICT systems. Research has it that school going aged children are embracing the use of new technology through the engagement of a wide variety of Digital practices. These range from the use of CDs, playing computer games, play stations, internet mobiles, and mobile phones. It worth noting that computer games so far is the most popular components engaged in by children as they are able to access the internet at a very tender age (BESA 2005). From research, therefore, it is evident that children have been engaged in multimodal literacy’s in a manner that the print media is being faced out. Because digital texts are fast facing out print media most so in the young populations perspective, s chools through the authorities need to adopt such systems as they will in the first place engage the youth keeping them away from accessing intolerable material online. Research on the use of digital film technology in the UK shows that, through the new technological advancement, teachers are able to develop creativity within potentially limited confines, and pressures of curriculum guidelines.

Wednesday, October 30, 2019

International Financial Markets Assignment Example | Topics and Well Written Essays - 1250 words

International Financial Markets - Assignment Example Whereas in hedging, it banks on negative linkage between assets or shorting assets that possess a positive correlation. The modest illustration of diversification is driven home by the proverb that says you should not put all your eggs in a single basket. Moreover, the placement of each egg separately in dissimilar baskets is considered to be more diversified. The risk of losing one egg is more than losing all of them. Therefore diversification aims to downplay the risks through allocating investments between different industries, financial instruments, and other categorizations. Its aims are to maximize the returns by capitalizing in diverse fields that would each respond in a different manner to the same result. Although diversification does not assure one to be free from losses, it is the most important factor that will enable an individual to achieve long-range goals financially and at the same time downplaying the dangers (Denis et al. 2002). When investing, one has to be mindful of the dangers that come along with the deed. There are two primary classes of risks that an investor confronts with while investing. They include unverifiable and diversifiable. Firstly, unverifiable, also known as the market or systematic risk is linked to every society. This case of risks is caused by things like exchange rates, war, inflation rates, interest rates and political instability. Furthermore unverifiable is not believed to be exact to a particular industry or company, and this character of risk cannot be trimmed down or be eliminated by diversification. Hence, it is a danger that investors should come into term with and learn to exist with it. Secondly, diversifiable also referred to as unsystematic risk. This risk is specific to a certain market, state, economy, industry, and market. Unlike unverifiable, this danger can be mitigated by diversification. Moreover, the main