Optional to choose from the 4 different topics below Essay

Optional to choose from the 4 different topics below - Essay Example government to the government of ancient Athens. Ancient Democracy and Modern Democracy One similarity is the degree of nationalism or positive national sentiment espoused by the government and the people. For instance, the people of ancient Athens greatly valued their rights and power. As Pericles claimed, â€Å"Remember, too, that the reason why Athens has the greatest name in all the world is because she has never given in to adversity, but has spent more life and labor in warfare than any other state†¦Ã¢â‚¬  (Euben et al. 106) The same as this deep-rooted sense of patriotism, determination, and achievement, the American government has also been recognized for displaying honor and integrity and it has also confronted periods of misfortune and hardships. Another comparison between ancient Athenian government and American government is observed when an absence of representation is evident. In American democracy, there are instances where the citizens are prohibited from the pr ocess of decision-making. This apparently is found in ancient Athenian government where only adult males were permitted to take part in the decision-making process within the government (Richard 75). At present, the United States implements a representative democracy where in it chooses ‘representatives’ through the process of election. ... Besides these similarities, there are also numerous differences between ancient Athenian government and the U.S. government. First, ancient Athens’s legal system was tough because people usually do not hire a lawyer to represent them; these people usually represent themselves without any official representative to handle the case. The opposite is true in the U.S. government. Second, distinctions between non-citizens and citizens were firmly established (Euben et al. 102). According to Richard (1994), â€Å"Greeks were intensely concerned with differences among individuals—differences between humans and animals, between males and females, between free people and slaves, between men who owned property and men who did not, and of course between Greeks and non-Greeks† (Richard 123). At present, the U.S. government opposes and tries to eliminate such distinctions or inequalities. Moreover, citizenship was established differently in ancient Athens. In ancient Athenian government, citizenship was not established by socioeconomic standing; however, class relations and the power to choose were strongly determined by democratic citizenship (Richard 123-124). Lastly, Athenian democracy, unlike American democracy, was restricted. Immigrants, children, slaves, and women were barred from citizenship and were prohibited from voting (Euben et al. 113). They did not possess any political power during this period. The American form of government specified in the U.S. Constitution is not in fact a ‘democracy’ as that concept was identified in the 18th century. Indeed, almost all of the founding fathers of the American nation regarded ‘unadulterated’ democracy similar to that implemented in ancient Athens—where the citizens governed themselves through

Commentary on John Keatss Poems Essay Example for Free

Commentary on John Keatss Poems Essay O golden-tongued Romance with serene lute! Fair plumed Syren! Queen of far away! Leave melodizing on this wintry day, Shut up thine olden pages, and be mute: Adieu! for once again the fierce dispute, Betwixt damnation and impassiond clay Must I burn through; once more humbly assay The bitter-sweet of this Shakespearian fruit. Chief Poet! and ye clouds of Albion, Begetters of our deep eternal theme, When through the old oak forest I am gone, Let me not wander in a barren dream, But when I am consumed in the fire, Give me new Phoenix wings to fly at my desire. COMMENTARY : The poem under study was written in 1818 after the completion of John Keatss 4,000-line poem Endymion. We are facing a traditional and fixed form of poem as Sitting Down to Read King Lear Once Again is an Elizabethan sonnet  composed of fourteen lines which are divided up into three quatrains, that is four-line stanzas, and a final couplet -or two lines of verse. The rhyming pattern is abba, cddc, efef, gg as, notably Lute (l.1) rhymes with mute (l.4), far-away (l.2) with day (l.3) and dispute (l.5) with fruit (l.8). Moreover, the lines are iambic pentameters since they contain five iambic feet for instance : _ / _ / _ / _ / _ / O Gol/den-tongued /Romance, /with se/rene Lute! Like most of Keatss poems, this text deals with the speakers encounter with something which incites him to meditate and alters significantly his vision of life. It is the perusal of King Lear written by William Shakespeare in 1605 which affects him this time and this is not a first reading judging by the presence of Once Again in the title. Keats was a great admirer of Shakespeare. The theme of death, which is one of Keatss main concerns, is latent in the poem. This sonnets thought can be divided into four parts. Firstly, chivalric romances are praised and put aside. Secondly, the effects they provoke are contrasted with those engendered by the reading of King Lear. Thirdly, the speaker begs Shakespeare and heaven , his sources of inspiration, to help him. Finally, he compares himself to the Phoenix, which has the power to be immortal. To begin with, the first quatrain opens with the interjection O which is by definition used to express strong feelings. Indeed, the poem is charged with lyricism, the two exclamation marks contributing to it among other things. In this way, we are conscious from the beginning that the speaker s rereading of Shakespeares tragedy makes him profoundly react. Then, the term Romance refers to medieval romance, a form of narrative which developed in the 12th century and related tales of chivalry and courtly love. Its heroes were idealized and the plot often contained  miraculous or supernatural elements such as dragons or monsters fighting for the sake of the heroine. The adjective which qualifies this genre of literature, that is Golden-tongued, means that it is wonderfully narrated. Besides, it can be paralleled with the realms of gold Keats refers to in the same first line of the sonnet Upon First Looking into Chapmans Homer, the phrase being there a metaphor for books he highly values. Next, the lute is a stringed instrument, whose music acts as an enchantment on readers and leads them to sweet thoughts. This first line is basically an apostrophe since the speaker directly addresses Golden-tongued Romance thus personifying it. The Fair plumed Syren is praised as well, the poet considering her a royal person -a Queen- who melodiz[es] (l.3). She is also present in the romance in question. A siren, in Greek mythology, is one of the three sea nymphs, usually represented with the head of a woman and the body of a bird. They inhabited an island surrounded by dangerous rocks and sang so enchantingly that all who heard were drawn near or shipwrecked. The tune produced by the lute can be compared to the bewitching one sang by the siren which irresistibly attracts the poet to like this kind of literature. But, the lexical field of pleasure including serene Lute, Fair plumed Syren and melodizing among other things is contrasted with more negative phrases such as wintry day, Shut up and mute. This indicates that the poet is willing to wander from the sweet thoughts these readings generate, the Golden-tongued Romance being a synecdote for chivalric romances in general. Moreover, the personification process is extended on line 4 since Golden-tongued Romance is addressed as though it was endowed with life and speech. Indeed, thine () Pages are the books. Moreover, the siren is used as a metonymy for the narrative insofar as the poet combines the two on line 4, the predicates Shut up and be mute referring to the nymph. Finally, the adjective olden alludes to this literatures ancient existence. In short, this first quatrain deals with the poets liking for medieval romances insisting on their enchanting power. Nevertheless, the latter wishes to dismiss them from his mind. And prosopopeia is aimed at showing that he is deeply affected by his rereading of King Lear. The second stanza is going to contrast images of beauty with what Shakespeares tragedy displays. Next, the second quatrain begins with the poet bidding farewell to pleasant meditations. But, we should first and foremost put this sonnet back in its context. We can easily presume that it is autobiographic, thus that Keats reveals us his own worries. In 1818, he is aware that he has short time left to live due to the fatal illness he is suffering from, that is tuberculosis. Moreover, we have already realized that he is scared of death, particularly in his When I have fears that I may cease to be. In the second stanza, the lexical field of hell is present through fierce, damnation and burn through. And the predicate burn through must be taken both literally and figuratively. On the one hand, it hints at Keatss future death. On the other, it indicates his agitation facing antagonistic directions as he is torn between hellish visions and sweeter meditations, designated by damnation versus impassiond clay. So, damnation is a metaphor for the thoughts the reading of King Lear provokes while impassiond clay refers to those generated by chivalric romances. The word clay probably makes reference to the Bible as the sacred book states that God made the human body with this material. So, it symbolizes fecundity and regeneration in other words life. Thus, it is tempting to infer that romances allow the poet to escape from reality whereas King Lears tragic fate reminds him of his bad condition. The second part of the quatrain deals with the poets will to concentrate on  Shaksperean fruit in other words on King Lear itself. While the first stanza introduced his liking for romances, this one gradually leads us to the subject of the poem i.e. the feelings and thoughts the reading of the tragedy trigger. King Lear is quite a sad story as it deals among other things with consequences of the fatal mistake the eponymous character makes at retirement as he divides his kingdom between two of his daughters Goneril and Regan thinking that the youngest Cordelia is the one who loves him the least. Once he realizes that his trusted girls intend to drive him away, he leaves them. Cordelia, disowned, became Queen of France. She is informed of the situation and lands on her fathers old kingdom with an army to fight the other girls. The play ends in a disaster since Goneril, ashamed because unmasked by her husband, who had not known how wicked his wife was, suicides herself after having poisoned her sister Regan, out of a spirit of jealousy. And Cordelia, defeated by her sisters, is hung in prison. Lear dies last, his dear daughter in his arms. The adjective bitter-sweet (l.8) hints at both the pleasure the speaker takes rereading the story and aforementioned sad thoughts. The death of the characters actually reminds him he is to die soon. To summarize, literature acts as a catalyst on Keats since it makes him meditate. And between the images of beauty romances trigger and the unhappy thoughts King Lear provokes, he finally chooses to concentrate on Shakespeare. The reasons of this choice are going to be given in the third stanza. The third quatrain begins in the same way as the second, with an exclamation. Chief Poet! is a characteristic attributed to Shakespeare. In fact, the speaker aims at emphasizing his admiration for the playwright. Then, Albion is the name given by elders to Great Britain because of its white cliffs -in Latin albus means white. This is also where King Lear takes place. And a theme, in a work of literature is an idea that the writer develops or  repeats. If we take into account this definition, Chief Poet! and ye clouds of Albion, Begetters of our deep eternal theme! may mean that Shakespeare and Great Britain are the poets inexhaustible inspiration. Next, the speaker identifies with Lear on line 11. When the latter realizes that what Goneril and Regan really want is to chase him away, he leaves. It is a wild and stormy night and he wanders about the fields half mad with misery. So, lines 11 and 12 allude to that very episode in the tragedy. This is an instance of intertextuality. In addition, we can perceive the presence of heaven in this stanza. First, the phrase clouds of Albion reminds us of that biblical place which is usually imagined as being high up in the sky. And spirits walking on clouds are often pictured. Moreover, the fact that Great Britain is named Albion because of its white cliffs conveys the idea of a bridge between earth and heaven or life and death. Next, the old oak forest is highly symbolical. In many traditions, the oak is a sacred tree which is vested with privileges of heavens supreme divinity. It is also considered as an intermediary between earth where it puts its roots and the vault of the sky that it touches with its top. That is probably due to its majestic appearance and because it attracts lightning. So, the oak forest can be regarded as a sacred and secluded place, in other words as a kind of sanctuary in which the poet roams waiting for his impending death. Personification is also used as the subject of the predicate Let me not wander in a barren dream is not only Chief Poet but also clouds of Albion. Keatss fear to die is perceived in that line and begging the deceased playwright to save him is a way of highlighting his sacredness. Let us remind of Keatss admiration for Shakespeare. Therefore, the Elizabethan writer and heavens importance are dealt with. They are the source of the speakers inspiration and his saviour. The final couplet is about the poets yearning to be reincarnated. Lastly, the legend of the Phoenix is introduced. In ancient Greek and Egyptian mythology, it is a bird. When it felt its death approaching -every 500 or 1461 years-, it would build a nest of aromatic wood, set it on fire and was consumed by the flames. When it was burned, a new phoenix sprang forth from the pyre. In these two lines, the poet compares himself to the mythical bird endowing himself with the same powers as its own, that is those of resurrection and immortality. Indeed, he is tormented by his impending death and yearns to be immortal, what he achieves in a way since 175 years after his death, he is still much read, valued and studied in universities. To conclude, it is pensive introspection in the form of lyric poetry on a young mans impending death. We are made aware of Keatss visionary experience rereading King Lear. His liking for romances is highlighted nevertheless he chooses to concentrate on Shakespeares masterpiece as it makes him think about his worries. Indeed, literature acts as a catalyst for meditation. Finally, we focus on the poets fear of death and yearning for immortality.

Average Student Reaches For Above-Average Success :: Interview Essay

Average Student Reaches For Above-Average Success With her curly hair pinned up and her leg shaking nervously, Tricia searches for both potential employers to work for and Master’s programs on the Internet. In the midst of her psychology textbooks lay piles of GRE practice tests and Graduate school applications. For the past year this has been a daily ritual. As she clicks around, her eyes glaze over and a headache sets in; but she tells herself to stay focused. Graduation is quickly approaching, and she feels a lot of pressure to figure out what she is going to do next year. In May, Tricia will graduate from King’s College with a Bachelor’s Degree in Psychology. â€Å"My options are limited, especially in today’s world. Four-year degrees don’t matter anymore; higher degrees are what’s expected. With a four-year degree in Psychology I could be a Guidance Counselor at a High School or teach Psychology classes at a Community College. But as for what I want to do- Forensics- I need Graduate School, specifically in Forensics and there are only ten schools that have it. It’s very competitive,† says Tricia Buchanan. Tricia has spent the last year researching Graduate schools to prepare for next year. â€Å"I started looking in July for Graduate schools. I had my mind set on going to Graduate school in August after graduation and that I wasn’t going to work. So, I spent the majority of this school year taking GRE practice tests, studying, getting applications, meeting with the career planning and placement office, and talking to teachers,† says Tricia. Average Student Discouraged by GRE’s Tricia’s plan changed in December. Suddenly all of those visions of getting into a Graduate school and moving ahead towards her goal, Forensics, were wiped away. All those hours studying seemed like wasted time. â€Å"In December I decided I was going to go the job route. I changed my mind because I got discouraged. I felt I needed a break from school and some time off. The GRE’s were a lot harder than I thought they were going to be. Also, I realized how competitive Graduate schools are. I am an average student. I don’t have any experience. Graduate schools in my program rely heavily on GRE scores, your cumulative GPA, and work experience,† says Tricia.

Organizational culture Essay

For a company, organizational culture is very important because the culture is like something that the employee can be based for. In addition, the organizational culture is defined as a system of shared meaning and beliefs within an organization that determines, in a large degree, how employee’s act (Robbins, et al., 2003, p. 70). Founders of new organizations and managers play an important role in creating and maintaining organizational cultures. However, ethical organizational cultures are those in which ethical values and norms are emphasized. As Jones and George (2003, p. 350) argue that ethical organizational cultures can help organizations and their members behave in a socially responsible manner. Some might believe that if they do the ethical corporate culture, they will be able to get much profit. Meanwhile, Arnold and Lampe (1999, pp. 1-19, cited in Robbins, et al., p. 154) claim that the content and strength of an organization’s culture also influences ethical behavior. Nevertheless, a strong culture will have a very powerful and positive influence on managers’ decisions to act ethically and unethically. whereas, in a weak organizational culture, managers are more likely to rely on subculture norms as a behavioral guide. Work groups and departmental standards will strongly influence ethical behaviour in organizations with weak overall cultures. Alongside with organizational culture, there are two more things that have strong correlation with it. The first one is ethics. Ethics is the code of moral principles and values that govern that behavior of a person or group with respect to what is right or wrong (Robbins, et al., 2003, p. 150). The second thing that has strong correlation with culture is social responsibility. It is a management’s obligation to make choices and take action that will contribute to the welfare and interest of society as well as to the interest of the organization (Robbins, et al., 2003, p. 138). Nevertheless, managers who have ethical behavior and social responsibility can build a good reputation for their company. As Donaldson and Werhane (1993, pp.249-254) argue that having a good reputation of a company can increase profit. In addition, Robbins (et al., 2003, pp. 161-165) defines social responsibility is â€Å"an obligation, beyond that required by the law and  economics, for a firm to pursue long-term goals that are good for society†. However, social responsibility is the duty of manager to make decision consider with well-being of stakeholders and society. In fact, there are two main views of management’s social responsibility, which are classical view and socioeconomic view (Robbins, 2003, p. 407). Additionally, classical view aims to maximize profits, whereas socioeconomic view is that social responsibility goes beyond the increasing profit to improve the welfare of society. It is very important that managers support and develop an ethical culture because employees more likely to act ethically if their leader work having an ethical role model (Jones, & George, 2003, pp.101-103). Working ethically is a responsibility to the society. Nevertheless, this is very important as it can avoid harming stakeholders and also enhance the well-being of society as a whole. Stakeholders including employees, customers, suppliers, competitors, governments, media, union, communities, social and political action groups, etc (Robbins, et al., 2003, pp. 92-93). There are still some examples for the reference of socially responsible behavior such as providing training for workers, eliminating discrimination and reducing pollution (Robbins, et al., 2003, p. 407). Providing training for workers can enhance their skills and techniques for work and it can improve the productivity and efficiency. Workers will not be obsolete by the changes of technology so it benefits employees as well as the company (Tsang, 2003, p. 25). Social responsibility and economic growth is related sometimes. At first, the profit may be reduced by the costs of training workers, however, when the trained employees can work efficiently, the productivity will be increased followed by increasing profit at last. Eliminating discrimination is a social responsibility of managers. Some companies would like to employ a specific kind of person but not the others and cause inequality is known as discrimination. For instance, some companies would prefer employ a local student to an international student or they prefer employ man to woman (Pagan, 2000, p. 619). It is harm to firm if they refuse to employ some other races people since they can provide some  new ideas to the company for reference. These new ideas may not be gained from local employers as foreigners have different culture from the local and they can offer some useful information from the other view for the decision making. This is why an organizational culture which has formally adopted a specific position, philosophy, or set of beliefs regarding the fundamental values or principles, is an important thing to be used as the basis for business decision making. Moreover, if managers keep labor Market discrimination, it would lead to society chaotic and harm the society. Therefore, managers should bear the social responsibility to reduce discrimination. Another point that supports an organization to become socially responsible is that when a company being socially responsible, which means that the company has long-term goals. Company should higher the quality of a product to benefit customers to provide a better quality of life (Samli, 1992, p.12). The real example about this is The Body Shop. Although The Body Shop is looking for the profit, they still very concern about the environment. They use goods that not give bad impact on the environment. The product that the body shop sells is more expensive than others because they use the materials that do not give bad impact to the environment. As a result, people still buy their product because people know that they choose the right product. More expensive but in their product, it can’t be found anything that can damage their self and more important damage the environment. As we have seen, by being socially responsible, the firm can gain long-run profit and improve the company’s public image (Davis, et al., 1988, p. 37). In short, it can be seen that being socially responsible and following ethical corporate culture is much more profitable. But, since not all the companies have ethical corporate culture, there are some policies or practices that can be worked to encourage it. Firstly, the company should provide some training for the new and current employee because with the training activities it will make all the employee know about the culture and can adapt with the organization’s culture. Secondly, the company should punish the person who do not obey or perform appropriate with the culture and give respect to the person who perform and do the culture. With that  punishment and respect the employee will think that obey the culture is important. Third, the leaders in the company have to do the culture, so the employee can follow the leader to do the culture. Senior management needs to zealous avoid any decision or action that could reasonably be expected to communicate selfish motive for im posing an ethics philosophy, system, or measurement on employees (www.centeronline.org/knowledge/article.cfm?ID=2431). In conclusion, social responsibility is an important element for a company to success. Social responsibility brings company reputation followed by higher profit. Those firms having social responsibility can improve people’s quality of life and their health. It can also stable the society from chaotic. Therefore, managers should follow regulations and work ethically with the consideration of society’s well-being. Briefly, if one company is concerned about the ethical corporate culture which means that the company and the employee know what is right and wrong and know how to behave in the company. Thus, in one company it is very important to have ethical corporate culture.

Educational System In Term Of Legitimation In Cambodia

Education is one of societal establishment that makes society and the state sustainable and development. With instruction, people get cognition, accomplishments, wont, value, and morality, and attitude ( Roth Hok, 2004, p 3 ) . It provides the state work force in order to run into the challenge of globalisation of today competitory economic and technological development. Accord with the demands above, each state seek to construct up quality of instruction, enlarge and widespread the educational edifice centres, schools and universities everyplace in the state. Furthermore, they provide the opportunity to those who want to work on the educational sectors which aspect as private sector or organisation. Additionally, the educational establishment attempts to reform and bring forth more method, construction or other techniques to better the educational system. There are four maps of instruction: socialization, making, allotment and legitimation ( Historical Root Document ) in which each map plays really of import function and works in deferent facet that instruction go more and more effectual. In order to stabilise and develop the state more efficaciously, legitimation is one of the most of import maps, which have been using actively in instruction. In term of educational facet, legitimation is the tool to set up and associate the people in society. It provides norm, values and political orientation to stabilise the political power and besides cultural and societal individuality ( Historical Root Document ) . Cambodia is one of the development states which has merely emerged from the war that the instruction had been distracted to about nothing. Harmonizing to Mr. Heng stated that â€Å" Having passed four old ages of the barbarian genocidal government of the Pol Pot- Ieng Sary clique our substructure in the sphere of instruction and instruction is wholly shattered. â€Å" ( Ayres, 2003 ) . Now it has been fighting really hard to go the developed state by concentrating much on the instruction as the chief sector that instruction in term of legitimation has been applied more potentially in the Kampuchean context in order to stabilise, nationalise the state as a whole. Research Questions What is the chief factor to determine the course of study in Education? How did the instruction course of study in PRK and subsequently use the societal and national vision to the citizens? How effectual have the instruction system work in gestate the citizen for stabilising the state? Education in Cambodia in term of Legitimation In Cambodia, from one period to another, the course of study has been changed and reformed steadily to acquire a better quality and apprehension of the function of instruction policy in aspect societal and civic individualities and redefining or retracing national citizenship within the Kampuchean context. The course of study has been set and assimilated the political orientation to the immature Kampuchean to be harmony, peace, stableness and feeling of loving state and society and besides supports and serves their political power. The implicit in premise is that for procedures of educational alteration to be meaningful parts to national rapprochement and peace edifice in the context of individuality. Of cardinal concern were the policy issues that determine the function of schooling in the formation and transmittal of corporate individuality, memory, and sense of citizenship and of shared fate. Harmonizing to the course of study the pupils are provided to larn the topic that tell ab out the manner of life, the manner to talk, frock, base, sit, and walk, it besides provides norm, value and carry the immature Kampuchean to love and protect their ain national heritage ; moreover, the information the pupils get is to follow and back up the authorities context that the state become stableness, prosperity and development. General end of course of study in term of legitimation The ends and purposes of instruction are to develop human resources mentally, emotionally, and physically. It maintains accomplishments, experiences, morality, tolerance, cognition, cooperation, solidarity, patriotism, love of justness, human rights, environmental advocator, individuality and valuing national civilization and civilisation, regard for jurisprudence, holding self-independence, assurance, ability to work out day-to-day life jobs, creativeness, industry, duty, ability to advance one ‘s household wellbeing, engagement in national rehabilitation and development based of democracy and pluralism, , ( UNESCO statistical yearbook,1999 ) In PRK period In the period of People Republic Kampouchea government, the authorities was in left with nil in the custodies every bit good as the instruction system. ( Aryes, 2000 ) With the official authorities was empty thought related to the instruction theory and patterns, most of them were in the ground forces sectors. In add-on to this, the influence of cold war in the current flow of universe power between Russia and the United State ( Nayan Chanda, 2007 ) led to distribute the political orientation of socialism which affected on Cambodia authorities in instruction course of study. However the new educational plan had been announced officially in on July 30, 1979 in the PRK. The system had been put an consequence by Heng samrin. The new educational construction had been replaced by the disposal of Vietnamese and Gallic educational pattern. The primary school class had been divided into two three-year rhythm prior to 1975, was reduced into four class, secondary school six old ages to maximum three old ages rhythm. The 10 old ages construction and go uping totaling system followed the denote school classs, were really similar to those Vietnamese. Another characteristic of the system which the same as Vietnamese ‘s was the decentralized control. Provincial instruction commissions were vested with a high grade of duty for doing determination. ( Ayres, 2003 ) In that manner, instruction is to protect and construct the People ‘s Republic of Cambodia in to socialist state, ( Ayres, 2003 ) , so in the period the instruction is provided to the people in order to stabilise the state and better the political power. After PRK period 1990s After the election in 1993, The Cambodia fundamental law has rehabilitation programs, the schemes of MoEYS, the schemes of socioeconomic, and the existent national state of affairs the instruction reform policy had been accepted by the instruction system development commissions as the followers: The general instruction system from grade 11 to 12 old ages added 1year to primary school that the expression is 6+3+3, which is 6 old ages in primary school, 3 old ages in secondary school 3 old ages in high school. They besides increase up 6 hours per twenty-four hours in order to acquire the international criterion of 5,000 hours in which one category period 45 proceedingss in primary school and 50 proceedingss in secondary school. There 6 capable countries in primary and 8 topics in secondary school include foreign topics ( English or Gallic ) grade 5 in primary school upward. ( UNESCO statistical yearbook,1999 ) The end of course of study is to construct up the scholars life experience, work experience, cognition, accomplishments, values, personality, and wonts of making indispensable activities in their ain society every bit good as their ain state. Therefore they can be really of import plus to work more efficaciously to develop the state and broad pluralistic democracy. ( UNESCO statistical yearbook,1999 ) Decision The end of Basic Education is to develop utile citizens into a adept work force that possesses accomplishments and ability and general cognition to use for their existent societal life. They have ability to better their ain wellness ( physical and mental ) every bit good as the wellness households and their society. They besides feel assurance to hold ability to work out the jobs of their households and society, and the ability to do determinations and programs for a successful life. Tolerance and acknowledgment of the public assistance of other people, and public spirit with the sense of equality and empathy. Love of self-study to better their life accomplishments. , love of modern engineering, willingness to work with others, cognition and accomplishments in direction, and preparedness to keep occupations suited to their makings and penchants. Awareness of societal alterations and ability to accommodate themselves in order to develop their state with the spirit of national pride, l ove of their state, faith and male monarch and saving of the natural environment, natural resources and their traditional every bit good as international humanistic disciplines and civilization.

Books to Inspire the Writer in Your Life

Books to Inspire the Writer in Your Life Looking for the perfect gift to inspire the writer in your life? Check out our list of great books chosen by writers for writers.Writing Tools: 55 Essential Strategies for Every Writer†¯(1st edition) by†¯Roy Peter ClarkWriting Tools: 55 Essential Strategies for Every Writer is an excellent mix of reference and inspiration for writers of just about any genre. The author, Roy Peter Clark,†¯is a writing coach and senior scholar at the†¯Poynter Institute for Media Studies, a journalism think-tank, and is the founder of the National Writers Workshop. In this book, Clark offers tools to help writers strengthen their craft and their chances of getting published. The book also offers examples from literature and journalism to show these writing tools in action.On Writing: 10th Anniversary Edition: A Memoir of the Craft†¯Paperback†¯Ã¢â‚¬â€œ Special Edition by†¯Stephen KingFew modern writers are as prolific and successful as Stephen King, which is why his hal f biography/half how-to-manual, On Writing: A Memoir of the Craft, is such a great read. In it, he talks about the basic tools of his trade, including how and why a writer should always have them on hand, so its highly informative. He also has a lot of inspirational advice for writers dealing with rejection and trying to set positive and productive work habits in their daily writing practice.Bird by Bird: Some Instructions on Writing and Life 1st Edition, Kindle Edition by Anne LamotBird by Bird offers a lot of personal anecdotes and inspirational words based on the experiences of Anne Lamot, an American novelist and non-fiction writer whose biting wit and self-depreciating humor will appeal to many writers. Beyond telling the story of her own writing inspiration and processes, she also discusses the challenges and multiple drafts that often go into getting published. A great example of her style and approach is the following quote taken from Bird by Bird:Writing and reading decreas e our sense of isolation. They deepen and widen and expand our sense of life: they feed the soul. When writers make us shake our heads with the exactness of their prose and their truths, and even make us laugh about ourselves or life, our buoyancy is restored. We are given a shot at dancing with, or at least clapping along with, the absurdity of life, instead of being squashed by it over and over again. Its like singing on a boat during a terrible storm at sea. You cant stop the raging storm, but singing can change the hearts and spirits of the people who are together on that ship.Anne LamotWriting Down the Bones: Freeing the Writer Within†¯Paperback†¯ by†¯Natalie GoldbergNatalie Goldberg is an American author and speaker who is best known for her books that explore the process of writing as Zen practice. Writing Down the Bones: Freeing the Writer Within is part of that exploration. Her approach is sometimes comical, sometimes practical, and always insightful as she o ffers encouragement and advice to writers looking to perfect their craft. Heres a great example:We are important and our lives are important, magnificent really, and their details are worthy to be recorded. This is how writers must think, this is how we must sit down with pen in hand. We were here; we are human beings; this is how we lived. Let it be known, the earth passed before us. Our details are important. Otherwise, if they are not, we can drop a bomb and it doesnt matter†¦ Recording the details of our lives is a stance against bombs with their mass ability to kill, against too much speed and efficiency. A writer must say yes to life, to all of life: the water glasses, the Kemps half-and-half, the ketchup on the counter.Natalie GoldbergWriters Market 2018: The Most Trusted Guide to Getting Published†¯(97th Edition)The Writers Market is an indispensable resource for writers looking for publishing opportunities- from book publishing to writing contests to everything in between. It contains an extensive list of the contact information of book publishers, magazines, awards and contests, and literary agents, along with a brief description of each. Indexed by subject, each listing also includes valuable information such as submission guidelines and whether the publication prefers solicited or unsolicited entries. This new edition goes even further and includes information about the business of writing- from marketing and developing your author brand, to writing better query letters to increase your chances of acceptance. It also includes exclusive access to the webinar Funding Your Writing Career from C. Hope Clark, founder of FundsForWriters.com.Wired for Story: The Writers Guide to Using Brain Science to Hook Readers from the Very First Sentence by†¯Lisa CronTaking a different approach than the many self-help books on the market available for writers, in Wired for Story, author Lisa Cron focuses on how writers tap into the evolutionary purpose of storytelling, and how the human brain is wired for hearing tales. Approaching this topic in great depth, including recent breakthroughs in neuroscience, Cron reveals a process to storytelling that is as old as the art itself, and how authors can tap into that for modern audiences. Any writer will have to agree that it is an interesting angle to the art of writing, especially when Cron discusses what triggers dopamine rushes, how we are hardwired to need to know whats next, and how the human brain experiences a story.Rogets Thesaurus of Words for Writers: Over 2,300 Emotive, Evocative, Descriptive Synonyms, Antonyms, and Related Terms Every Writer Should Know†¯by†¯David Olsen†¯Ã¢â‚¬ ¯et al.Rogets Thesaurus has been a trusted name as a writing resource since 1852. However, Rogets Thesaurus of Words for Writers goes a step beyond the well-loved thesaurus. Part thesaurus, part phrase book, this resource is the perfect way for writers to find the right word when its on the tip of their tongue (or fingers, as the case may be). Each word or phrase listing includes a pronunciation guide, definition, antonyms, synonyms, and a sample sentence using it in context. When inspiration is lacking or a writer feels stuck in a pattern, its a great way to find new words that sound fresh and unique to add impressive variety to any portfolio.Romance Writers Phrase Book: The Essential Source Book for Every Romantic Novelist by†¯Jean Kent and Candace SheltonDanielle Steel, Nicholas Sparks, Nora Roberts- the top-selling contemporary romance writers know how to make their audience fall in love over and over again with characters that come to life within the pages of their novels. And they do it with modern plots and words that go beyond the stereotypical passionate language of romance novels in the past. With phrases tagged for categories like physical description, facial expressions, voices, sex, body movements, eyes, and emotions, The Romantic Writers Phrase Book†¯is an indispensable resource for writers seeking to write the next bestselling romance novel.Action Writers Phrase Book: Essential Reference for All Authors of Action, Adventure Thrillers (Writers Phrase Books) (Volume 3) by†¯Jackson Dean ChaseIf your goal is to write a great action novel, Jackson Dead Chases Action Writers Phrase Book will shoot writers block out of the water with over 2,000 listings for describing weapons, wounds, explosions, and more. Whether your weapons and battles are historical, contemporary, or futuristic, this resource will help you make sure your descriptions are accurate and believable. Chase has also written the Post-Apocalypse Writers Phrase Book and Horror Writers Phrase Book for writers interested in publishing within those genresThe Emotion Thesaurus: A Writers Guide to Character Expression by Angela AckermanWhile there are hundreds of phrasebooks and writers thesauri on the market, The Emotion Thesaurus by Angela Ackerman really bre aks down characterization and emotion for authors wishing to build both into their story. Ackerman is a writing coach, international speaker, and co-author of six bestselling books for writers. Her books are available in six languages, are sourced by US universities, and are used by novelists, screenwriters, editors, and psychologists around the world.†¯Ackerman is also co-founder of Writers Helping Writers as well as One Stop for Writers, an innovative online library built to help writers elevate their storytelling.

The 44 Phonemic Sounds in English for Spelling

The 44 Phonemic Sounds in English for Spelling When considering a spelling program and how to best help children learn the sounds of the English language you need to remember to choose words that help them understand all of the 44 word sounds, or phonemes. English contains 19 vowel sounds including 5 long vowels, 5 short vowels, 3 diphthongs, 2 oo sounds, 4 r controlled vowel sounds, and 25 consonant sounds. The following lists provide sample words to teach the sounds in the English language. Certainly, you can find more words to fill out word families or align with a sight vocabulary list, such as the Dolch Word Lists.   The 5 Short Vowel Sounds short -a- in and, as, aftershort -e- in pen, hen, lendshort -i- in it, inshort -o- in top, hopshort -u- in under, cup The 6 Long Vowel Sounds long -a- in make, takelong -e- in beet, feetlong -i- in tie, lielong -o- in coat, toelong -u- (yoo) in rulelong -oo- in few, blue The R-Controlled Vowel Sounds -ur- in her, bird, and hurt-ar- in bark, dark-or- in fork, pork, stork The 18 Consonant Sounds C, Q, and X are missing as they are found in other sounds. The C sound is found in the k sounds and in the s sound in words like cereal, city, and cent. The Q sound is found in kw words like backward and Kwanza. The X sound is also found in ks words like kicks. -b- in bed, bad-k- in cat and kick-d- in dog-f- in fat-g- in got-h- in has-j- in job-l- in lid-m- in mop-n- in not-p- in pan-r- in ran-s- in sit-t- in to-v- in van-w- in went-y- in yellow-z- in zipper The Blends Blends are 2 or 3 letters combined to form a distinct spelling-sound. -bl- in blue and black-c- in clap and close-fl- in fly and flip-gl- in glue and glove-pl- in play and please-br- in brown and break-cr- in cry and crust-dr- in dry and drag-fr- in fry and freeze-gr- in great and grand-pr- in prize and prank-tr- in tree and try-sk- in skate and sky-sl- in slip and slap-sp- in spot and speed-st- in street and stop-sw- in sweet and sweater-spr- in spray and spring-str- in stripe and strap The 7 Digraph Sounds -ch- in chin and ouch-sh- in ship and push-th- in thing-th- in this-wh- in when-ng- in ring-nk- in rink The Other Special Sounds Including Diphthongs -oi- in foil and toy-ow- in owl and ouchshort- oo in took and pull-aw- in raw and haul-zh- in vision

5 Things You Need to Know About IEEE Referencing

5 Things You Need to Know About IEEE Referencing 5 Things You Need to Know About IEEE Referencing If you’re studying engineering, you will almost certainly need to use IEEE referencing at some point. But what exactly is this? And how do you use it in your own writing? Read on, and we’ll run you through all the basics of IEEE referencing and citations. 1. What Is IEEE Referencing? As the name suggests, IEEE referencing is the referencing system recommended by the Institute of Electrical and Electronics Engineers. It is used in all of the IEEE’s own journals, but many colleges and schools that focus on engineering or computing subjects also use it. If you have an interest in these subjects, you may therefore need to understand IEEE referencing. 2. Basic IEEE Citations IEEE citations involve giving a number in square brackets within the text of your document, typically at the end of the sentence, when you want to cite a source. For example: The chance of killer robots conquering humanity is very high [1]. These numbered citations point to an entry in a reference list at the end of your document, where you should provide full source information. Sources are numbered in the order they are cited in your work, so the example above is a citation for the first source in the reference list. If you need to cite the same source more than once, moreover, simply use the same number as on the first citation. 3. Quoting Sources To quote a source in IEEE referencing, place the quoted text within quote marks and make sure to give a page number in the citation as well as a source number. For instance: The robots are said to â€Å"harbor a terrible thirst for vengeance† [2, p. 86]. Here, the citation shows that we’re quoting page 86 of the second source in the reference list. 4. Citations and Author Names When the author of a source is named in the text, give the citation immediately afterwards: Dr. Banks [3] believes that the robots will inevitably win. IEEE is also unusual in that you can use a citation in place of an author’s name. For example, here we use the citation number as if it were a pronoun: According to [3], the robots will inevitably win. 5. IEEE Reference Lists Finally, every source in your document must also appear in the reference list. This is where you give full publication information for everything you have cited. The rules here are as follows: Sources should be listed in the order they are first cited in your writing Titles of books and journals should be italicized and use title case capitalization (i.e., with the first letters of all major words, as well as the first word in titles and subtitles, capitalized) Titles of articles, book chapters, and other shorter documents should be placed in quotation marks and use sentence case capitalization (i.e., only capitalizing the first letter of the first words of title and subtitles, plus any proper nouns that would usually take a capital letter) Use a hanging indent (roughly a quarter inch) for each line after the first The exact format for an entry in an IEEE reference list depends on the source type. However, we’ll include the basic format for a book below to give you a sense of what an entry should look like: [#] INITIAL(S) Surname, Title. Place of publication: Publisher, year. In practice, then, you would list a book like this: [1] K. Capek, Why Killer Robots Will Consume Us All: An Optimistic Look at Future Engineering Challenges. New York, NY: Penguin Books, 2002.

Business Essay Example | Topics and Well Written Essays - 2000 words - 1

Business - Essay Example An individual who does not find the above issues aligned to the organizational objectives would thus suffer from lack of performance, at least to what the organizations consider necessary. (Matthews, Zeidner, and Roberts, 2004, 9). Is this therefore a direct cause effect relationship to the emotional intelligence of a human being? Emotional Intelligence – the concept Individuals who do not perceive well and are incapable of understanding and managing emotions are expected to perform lesser in organizations. Issue such as co ordination and group conflicts become more. Such can be harmful in cases where the organization is closely knit and works in small or medium capacity.   Similarly individuals who have the trait of being averse to power and control are also less likely to do well in a highly hierarchical organization. Their performances are more likely to increase in situations of autonomic groups and teams who are given the liberty of taking their own decisions. The asses sments of individual’s emotional intelligence can also be helpful for organizing methods of employee empowerment and training curriculum. Although traits of individuals are difficult to change, the abilities can be worked upon. These abilities are often a reflection of the emotional intelligence of people and hence assessing these factors of emotional intelligence will help organizations to develop the abilities of its employees, which in turn would result in better performance of individuals. (Hersen, 2004, 203) Critical Literature Review In the 1940s, David Wechsler was the first to suggest that associated components of intelligence could play a crucial role in the success of a life of an individual. Later in 1985, Wayne Payne introduced the word emotional intelligence as a concept in his doctoral thesis. Since then it has become a subject matter of many researchers with respect to their quantification as well as the various effects they may have in different aspects of hum an life. However to understand the co relation between Emotional Intelligence and Employee Performance, it is necessary to understand the concept of performance for an employee both from his point of view as well as the organizations’. The study of performance has derived from an organizational need to manage activities to ensure that goals and objectives are met effectively and efficiently. Various motivational theories have also stated the importance of motivation in enhancing the performance levels and efficiency of an individual. Studies on organizational behavior also indicate the importance of social and mental structure of an individual in understanding how the person will adapt, align and perform under the organizational framework. High emphasis is put on perception, values and ethics of an individual. Thus is it very clear that an individual’s emotional quotient is a factor as to how the individuals respond to situations and whether they can perform. In such s cenario therefore measuring the emotional intelligence can be a critical reflective as to the overall performance of an employee. (Shields, 2007, 180) Three main models currently used to calculate the emotional intelligence: Ability Models: Claims Emotional Intelligence includes four types of abilities such as Perceiving Emotions, Using Emotions, Understanding Emotions and Managing Emotions. Each of the above factors represents the emotional outlook of an individual towards his/her performance. An individual who can perceive

Toyota Strategic Analysis and Strategy Formulation Research Paper

Toyota Strategic Analysis and Strategy Formulation - Research Paper Example Strategic Management: Toyota Strategic Analysis and Strategy Formulation First, the company’s global vision is to â€Å"lead the way to the future of mobility, enriching lives around the world with the safest and most responsible way of moving people† (Toyota-global.com 2011). Further, this vision is based on the commitment to quality, high innovativeness and respect for the earth. From the company’s vision, it is clear that Toyota seeks to be the industry leader way into the future. The company’s mission statement is â€Å"To sustain profitable growth by providing the best possible customer experience and dealer support†. The mission and vision statements reveal that the company’s current and future are pegged on sustainability, quality and customer satisfaction. The company’s range of guiding principles involve honouring the every nations law to be a true global corporate citizen, respecting customs and cultures around the globe, production of cleans and safe products, outstanding products through technology, fostering individual creativity and teamwork through an appropriately enabling corporate culture, harmonious growth with the global community and healthy cooperation with stakeholders. From these objectives, it can be discerned that Toyota seeks to remain within the law at all times, provide quality and safe products, respecting the environment and the community while balancing this with stakeholder interests. These principles also indicate the time-tested ethical inclination of Toyota; sustainable development and respect for environment and harmony in the company’s work environment. Internally, the company not only seeks to comply with all labor and employment laws and regulations but goes a step further and establishes a culture for its employees based on mutual trust and mutual responsibility (Toyota Motor Corporation 2006, p. 8). The company’s values are integral in attainment of its objectives as it seeks to fulfill its mission and drive towards the established vision. Internal Analysis of Toyota The review of Toyota’s internal resources will follow the format of first establishing the strengths of the company and then the weaknesses. This will then be followed by an analysis of Toyota’s product development and a value chain analysis of Toyota’s operations. Strength: Organisational- The â€Å"Toyota Way† Toyota has successfully implemented their widely recognized â€Å"Toyota Way† strategy in all its global business operations. This strategy is based on operational excellence through a 4-P model; philosophy, process, people and problem solving. Philosophy is anchored on long-term thinking; process on waste elimination; people on respect, growth and chall enge; and problem solving through the concept of continuous improvement. The resultant effect of this strategy is organizational performance excellence due to sustenance of high quality that not only attracts customers but also makes them loyal (Liker 2004, pp. 1-2). The â€Å"Toyota way† is a clear strategic strength since it is tailor-made for the company as evidenced by the fact that most of the other operational excellence strategies pursued by organizations around the world were developed from it, including the popular â€Å"

Strategic Management at Cafe Nero Essay Example | Topics and Well Written Essays - 2750 words - 2

Strategic Management at Cafe Nero - Essay Example It is evidently clear from the discussion that Caffe Nero is considered to be one of the fastest growing coffee chains in Europe. It is privately owned which gives it a considerable amount of flexibility to grow. The coffee served at Caffe Nero is widely preferred by many Europeans and is counted amongst the top-selling brands in the U.K.   The brand also has a number of outlets in major airports of the U.K. Caffe Nero serve both hot and cold coffee variants thereby attracting consumers in all seasons of the year. Apart from coffee products, the brand also serves a variety of snacks such as pasta salads, sandwiches, and rolls. Caffe Nero gives special emphasis upon developing good relations with its suppliers who are essentially farmers. The business carries the belief that success depends upon the manner in which firms communicate with their suppliers. The business also ensures that customers are treated warmly and they are provided with a good experience. Caffe Nero has emerged a s a strong competition for many existing lines of coffee shops chains in Europe and as also the Americas. In 2012, U.K had for the very first time broken the  £ 1 billion barriers. The billion pounds worth industry has had lesser impacts of the recession and the figures of its growth say it all. On the basis of sales revenue, the coffee industry of the U.K is worth  £ 831 million. The U.K coffee market is dominated by the instant coffee variant mainly. 72% of the market revenue is from the instant coffee sale. Coffee industry mainly targets the working population sector. Starbucks, Costa Coffee, Seattle’s Best Coffee and Caffe Nero are the strongest players in the retail coffee chain industry. The coffee industry, however, lacks innovation and change in terms of providing healthy coffee. The nutritional value of coffee is seen to decline as they are mixed with ice cream or other ingredients so as to make it more appealing to the younger generation. This has caused some of the older consumers to move away from instant coffee consumption. By focussing on developing a healthier coffee experience, the coffee industry can be expected to bring back many lost consumers.

Global Development Politics Policy Brief Essay Example | Topics and Well Written Essays - 1250 words

Global Development Politics Policy Brief - Essay Example How can the international society continue to maintain sustainable development of its population without inducing further effects of climate change? This question continues to remain a nightmare to experts in environment and economist, alike. Experts mandated to ensure practical climate change policies face this similar challenge. The policy options identified, discussed and proposed include applying costs and benefits analysis exhibition to the public. This, in turn, would inform the public on the effects of climate change on health and environment including the economy. Analysis and exhibition of climate change effects would evoke initiatives for early mitigation of climate change among the population. The second proposal is to ensure reduced level of emissions, on a global scale, would help address climate change. These include agreement on acceptable amount emitted by countries (Posner & Weisbach 2010, p.3). The third proposal is to find means that would change the human behavior and help reduce human causes of this global environmental threat. To sustain the ever-escalating human population growth rate and the ability to support their demands for natural resources, without inducing climate change-causing processes, we recommend initiatives that would correct human norms and behavior to control development. Situation brief Why should the world address climate change? The apparent pursuit to implement sustainable development raises concerns on the necessity to have a succinct policy regulation that control developmental effects. World organizations including institutions sets up by the United Nations face the challenge of ensuring developments that guarantee an uncompromised future. Climate change is among the major challenges that are at the focus of issues that call for redress and attention from the world community, through a united approach. Most conventions and treaties set by international bodies, since the 1972 meeting at Stockholm have climate change as one of the priority challenges. The scope of climate change implications on diverse sectors including the economy, food production and health makes it a grim issue that is better when addressed than left to escalate. Noteworthy is the concern that climate change implications are not region-specific but a matter that is all-inclusive of the entire world society. Scientists point at an alarming change in world temperatures and an anticipation of potential increase in ice melt rate. What are the challenges to existing climate change control policies? Existing policy initiatives to control the rate of emission have little, so to say, effectiveness. The policy frameworks available to suppress over emission from development activities, in developed countries especially, have failed. The carbon credit initiatives tend to assure the world population of insignificant influence and effects. Climate finance is another unsuccessful idea that has least impact in controlling climate change. T he current situation calls for a workable framework that would leave the world population staying in a clean atmosphere that is free of contamination and related effects. The high extent of uncertainty in predicting possible impacts of the alteration of world climatic conditions is the key threat to existing policies. Policy discussion Climate change economists

Human Rights Law Essay Example | Topics and Well Written Essays - 1500 words

Human Rights Law - Essay Example Human rights tend to be a very modern concept that primarily evolved after the World War II, in the aftermath of the gargantuan genocides and atrocities marking the Holocaust, leading to the adoption of The Universal Declaration of Human Rights by the United Nations at Paris in the year 1948. Hence the development of the European notion of human rights is a very recent phenomenon, unfolding after the secularization of Judeo-Christian ethics, which is still being extended legal and political legitimacy through relevant legal and statutory instruments. In that context, the English human rights law has evolved from the potent traditions pertaining to liberty and freedom existing in the English law and conventions as well as the apt developments taking place in a pan-European scenario.3 The UK law pertaining to human rights owes much to the European Convention of Human Rights. ... The primary objective that these classifications tend to achieve is to assure that under no circumstances a person is deprived of one’s liberty in a manner that is arbitrary.5 The quintessential spirit of Article 5 of the European Convention on Human Rights is to safeguard the individuals from such actions of the state that may be deemed to be unlawful and unexplainable. Yet, in the same breath, Article 5 tends to acknowledge that the scope of liberty could not be extended to the limits of absolute.6 Thus, in the remaining part, Article 5 attempts to enumerate the conditions and circumstances that justify the lawful restraints on the liberty of a person. Yet, each of the exceptions mentioned in Article 5 are subject to accruing legitimacy on the existence of reviews by the independent bodies of opinion. Hence, it is in totality, when one observes these twin ramifications of Article 5 that one could not help acknowledging the possibility of violations arising from faulty or int entional interpretations and applications of Article 5. The Human Rights Act 1998 of the United Kingdom was a direct initiation of the spirit for human dignity and liberty ushered in by the European Convention for Human Rights at a local level.7 The Human Rights Act 1998 came into application and force in the year 2000. The very purpose of this Act was to infiltrate in to the British Law, the rights upheld and supported by the European Convention on Human Rights. This Act lay to rest the requirement for approaching the European Court of Human Rights located at Strasbourg, by extending a remedy for the violation of Convention Rights, within the United Kingdom law. This Act makes it unlawful for a public body in the United Kingdom to act

Global Development Politics Policy Brief Essay Example | Topics and Well Written Essays - 1250 words

Global Development Politics Policy Brief - Essay Example How can the international society continue to maintain sustainable development of its population without inducing further effects of climate change? This question continues to remain a nightmare to experts in environment and economist, alike. Experts mandated to ensure practical climate change policies face this similar challenge. The policy options identified, discussed and proposed include applying costs and benefits analysis exhibition to the public. This, in turn, would inform the public on the effects of climate change on health and environment including the economy. Analysis and exhibition of climate change effects would evoke initiatives for early mitigation of climate change among the population. The second proposal is to ensure reduced level of emissions, on a global scale, would help address climate change. These include agreement on acceptable amount emitted by countries (Posner & Weisbach 2010, p.3). The third proposal is to find means that would change the human behavior and help reduce human causes of this global environmental threat. To sustain the ever-escalating human population growth rate and the ability to support their demands for natural resources, without inducing climate change-causing processes, we recommend initiatives that would correct human norms and behavior to control development. Situation brief Why should the world address climate change? The apparent pursuit to implement sustainable development raises concerns on the necessity to have a succinct policy regulation that control developmental effects. World organizations including institutions sets up by the United Nations face the challenge of ensuring developments that guarantee an uncompromised future. Climate change is among the major challenges that are at the focus of issues that call for redress and attention from the world community, through a united approach. Most conventions and treaties set by international bodies, since the 1972 meeting at Stockholm have climate change as one of the priority challenges. The scope of climate change implications on diverse sectors including the economy, food production and health makes it a grim issue that is better when addressed than left to escalate. Noteworthy is the concern that climate change implications are not region-specific but a matter that is all-inclusive of the entire world society. Scientists point at an alarming change in world temperatures and an anticipation of potential increase in ice melt rate. What are the challenges to existing climate change control policies? Existing policy initiatives to control the rate of emission have little, so to say, effectiveness. The policy frameworks available to suppress over emission from development activities, in developed countries especially, have failed. The carbon credit initiatives tend to assure the world population of insignificant influence and effects. Climate finance is another unsuccessful idea that has least impact in controlling climate change. T he current situation calls for a workable framework that would leave the world population staying in a clean atmosphere that is free of contamination and related effects. The high extent of uncertainty in predicting possible impacts of the alteration of world climatic conditions is the key threat to existing policies. Policy discussion Climate change economists

Mergers And Acquisitions Essay Example | Topics and Well Written Essays - 2750 words

Mergers And Acquisitions - Essay Example Usually, mergers and acquisitions are primarily driven by the objectives of growth and survival. A large company will seek to acquire a smaller company for the purposes of benefitting from certain synergies in various aspects of the business operation. This may include an expanded market segmentation or technological development. Companies with nearly the same market profile may merge to enhance the level of efficiencies of operation and minimize on operational costs. On the other hand, smaller companies may be willing to be acquired by bigger firms due to a hostile market environment or unpalatable market forces (Sherman, 2012, p. 67). In essence, mergers and acquisitions are aspects of business strategy. In business, there exists the possibility of a mismatch between strategy and reality. Errors of judgment by directors may lead to ill-conceived mergers and acquisitions particularly resulting from the effect of misguided information or the flux nature of the global market forces. I t might be important to analyze the rising cases of failure from this perspective. Why Directors Prefer Mergers and Acquisitions Despite the recorded failures, corporate directors have continued to pursue mergers and acquisitions with remarkable determination. Usually, the pursuit of these goals is strategic in the sense that they aim at achieving a certain goal in the business operation. The synergistic benefits of engaging in mergers may tend to surpass the possible risks involved (Moeller & Brady, 2011). Directors often decide on mergers basing on certain strategic goals. Decisions are taken after cost-benefit analyses are conducted with regard to the possible risks involved in the purchase. A merger or an acquisition may present the most appropriate alternative to the growth and expansion alternatives available for the company (Sun, 2012). For instance, a company may want to expand its technological infrastructure within a specified period of time. Some of the factors to be cons idered include times, cost, and reliability of the development. The firm may choose to enlist the services of experts to carry out this particular development. Alternatively, the firm may choose to enter into a merger or engage in an acquisition with a firm that is already established in terms of technology with a sound technological infrastructure (Buckley & Ghauri, 2002, p. 22). This move would have saved the firm a substantial amount of money, which would be directed to alternative areas of development. Another reason why boards of directors still engage in mergers and acquisitions is to be seen in terms of expansion strategies. Market discourses of globalization and liberalization have brought about stiff competition in most areas of business operations. Mergers and acquisitions provide the most effective way for a company to consolidate its hold on a certain market segment with the short-term and long-term objective of locking out external competition (Lucks, 2007). When two la rge corporations enter into a merger, they are most likely to expand their market reach and intimidate other firms that may seek to operate in their business niche.  

Chinese Philosophy Essay Example for Free

Chinese Philosophy Essay Human being is by nature a dynamic being, whose tendency to evolve is manifest in history, archeology and other disciplines that have put human development and progress in focus in the course of evolution and so does the society / community in which he resides. Heraclitus, an ancient Greek philosopher, once stated; â€Å"As they step into the same rivers, different and still different waters flow upon them† (qtd. in Snooks 1). In line with this saying, we may say that change is something that is part of nature. Many of the activities of communities can address, embrace or resist change. In order to manage the various incidents and conditions that are experienced by man and his society, various instruments and frameworks are devised. In the case of the Chinese society, a number of philosophical standpoints were developed in a bid to confront the challenges facing China. This paper endeavors to examine Confucianism, Daoism, Mohism and Legalism as the instruments put in place by the Chinese in response to the wars that China was experiencing, especially in regard to leadership in a society. Confucianism Confucianism puts quality on the ability of the human being to achieve, through self introspective processes, a state of inner harmony and moral uprightness, which can elevate the individual from the stables of a common person to a noble person. Confucias (541 – 479 BCE) was China’s first moral philosopher who linked moral behavior to traditional roles and hierarchies. He linked the Zhou order that was deteriorating and believed that all should understand and accept their role in the society. This system of thought is good in so far as it has faith in the human being as being capable of managing his own destiny, and being able to change for the better. Confucianism gives an individual member of the society a chance to take responsibility for creating and maintaining harmony in the society, by having it entrenched in the individual countenance that recognizes nobility as a state that can be achieved by an individual, without anybody being able to gain it through ascription or inheritance and this is not closely attached to the exercise of political power per se (Barry et al. 24) In China where many communities were vying for political dominance, Confucianism offered a window for the restoration of order through self cultivation, oriented toward achieving a noble state, in spite of the person’s social extraction. This, as a philosophy that sought to bring harmony in the warring Chinese society, worked toward the establishment of personal moral uprightness, which in turn would affect the way people related to one another, especially in their relation to leadership. If the society regarded nobility highly, then the noble people, having cultivated themselves effectively; would have their influence in the society to steer clear of war, or to effectively lead the people in better battle campaigns against their adversaries. If on the other hand, the Chinese society was to transform itself into a nation of noble people according to Confucian principles, then everybody would maintain the peace, because people would look at each other with more humility and kindness. The Confucian noble is thus, one who is able to provide leadership without really reigning or ruling. Confucianism can also be seen as a direct response to insensitive leadership during the war period, and thus, a system to try and impress the virtue of good leadership amongst the rulers of the time (86). This was done in such a way that it did not threaten as much, the social structures prevalent then, hence the Confucian recognition of the social hierarchies, and insistence on the citizenry to uphold respect for the superiors. Of course, war is a period when it matters to positively receive instruction and commands from the superiors. Daoism While Confucianism promotes the practice of self improvement in line with the argument based on natural evolution of the human species, Daoism on the other hand places all human effort in the search for knowledge and purposeful transformation in the realm of vanity. Daoists wanted the governments not to override their lives and were interested in the spiritual aspect of human existence. The temptation to dismiss this school of thought prima facie is quite high. This is due to the natural orientation of man to take responsibility of his destiny and the natural tendency to seek a better life, to marvel at nature and to try to influence it so as to satisfy personal needs. In that respect, one would expect that a working formula has to emphasize man’s rationality and his wants and needs, as the central pillars of his push toward creating his own history and having dominion over his environment. On the other hand, Daoism offers a situation where, as a country at war, the Chinese had an opportunity to re-examine their value systems and act accordingly. The Daoist concept of being in harmony with nature and not struggling to bring about change could be looked at as a peace strategy. This is because wars are naturally fanned by human desire to achieve something that humans feel is of ultimate importance to them. Wars also spring out of humans’ questioning of things and hence inventions of valuable things (which they desire so much). Humans would also like to either wrest from people who wouldn’t like them to possess the valuable items, or fervently protect the items from the people who would covet them. The need for man to change, to improve on things and to have an influence over his environment is a tendency that puts man in contention with the Daoist principle. If people followed Daoism, then they wouldn’t engage in a lot of questioning, which would bring about the escalation or perpetuation of the war. Their social relationships would be smooth, for all of them would be in harmony with nature, which would naturally take its course and not support of war. Daoist leadership would therefore be a laid back kind of leadership, with nature ‘taking care of itself’. The kind of transformation to come out of the society would therefore be premised on the Daoist fact that nature is capable of transforming itself, and man doesn’t have to take steps to interfere with occurrence of events. This however, would be criticized on the premise that change is something to be managed by the human being, by use of his intellect. Daoism as a leadership style would be an aloof kind of leadership, and during the war period, something deliberate had to be done, the solutions to the problems then were not just left to ‘fall from heaven’. To best illustrate this, Barry calls Daoists â€Å"†¦those who wandered off†¦Ã¢â‚¬  (48) Legalism This school of thought argued that strong government depended upon effective institutional structures not just the moral quality of the leaders. This could be described as the application of law for the benefit of the majority. Legalism thus becomes a system of reinforcement, with an emphasis on both positive and negative reinforcement meted out to the members of the society in order to discourage certain socially undesirable behavior according to the majority of people paying allegiance to the society in question (Ebrey Buckley 23). According to legalism school of thought, society is shaped through its reward system, with socially unacceptable behavior being punished for, with blessings from the social framework that awards certain individuals the power to dish out these rewards, without necessarily being seen to deny one or infringe upon their rights. This may help galvanize a society or community, which will in turn have a more prominent sense of identity and solidarity. Such a stand in a war situation is good for the purpose of gaining victory over the enemy. Legalism is quite an ideal system for bringing the society together in the face of a common enemy. This also gives the ruler the chance to act with speed, since legalism is a system that is responsive to the times; changing with circumstances and accordingly responding to the dictates of the time. War times need an atmosphere where there is quick action and response, and with the foundation that gives legality to what the rulers are deciding on behalf of their subjects. Legalism was therefore, an ideal philosophical grounding for individual Chinese communities during the time of war, for it is a system that can well serve the expedients of war. This comes in the light of the fact that the Chinese had developed government structures bequeath to them by the Chin dynasty, and which lasted for more than two centuries (Barry et al. 145). The structures brought about by the Chin dynasty were important in the realization of the dictates of the legalistic system, which was organized around reward and punishment, and had to have a basis in the common will of the people. Thus, there had to be a person vested with the power to mete out punishment to errant members of the society, while at the same time hand down rewards to those who performed and behaved in accordance with the needs and aspirations of the society. This person also derived mandate from the same common will that requires the people to obey and take reward, both positive and negative, with understanding; since it is for the common good that this is done. It can be argued that legalism is something close to Confucianism, because it comes out of man’s free will. It is a product of social engineering, with a view to bringing about an ideal society; something totally distanced from Daoism, which emphasizes the need to let life just flow, without taking any action to influence one’s environment. Mohism This is a system of universal brotherhood, where everyone on the face of the earth is related to each other, with an obligation to look after one’s kin (Ebrey Buckley 35). Taken from this very standpoint, this is a perfect doctrine for humanity at any one time, and in this case, for China during the warring times. This is because, as we have noted above, human conflict springs out of differences. These differences, when not solved amicably, lead to war. The inclination to keep some things away from others and to take what is owned by others is a perfect recipe for war. If, in the light of Mohism, all of humanity was to lay a claim on brotherhood, and maintain that doctrine of being each other’s keeper, then the incidence of war would be remote. This is because brotherhood entails harmony and amity. It also presupposes the ability to communicate with each other without necessarily taking to arms. Mohists might not have been comprehensive in their brotherhood matrix. Even though all men are supposed to be brothers, the Mohists’ view of the world is quite hierarchical, with the junior members of the society bearing a social responsibility to be subservient to those who are perceived to be on an elevated social platform. This is a system that would have borne fruit if only the small people accepted it. If however, the common people are not agreeable to this arrangement, then Mohism would be just but another plank of wood in the fire, for they would revolt as a response to this flawed brotherhood arrangement. From a different perspective, Mohism could be taken to be the answer to the perceived social injustices prevalent in China then. Much as one could be the other’s brother, this system sought to cultivate an environment where an individual, after striving for, and accumulating enough superior residues; would acquire a higher status and would lead people. War needs strong willed people, since it carries a lot in terms of collateral damage, both in terms of human life and material possessions. War time also needs utmost sacrifice, so that as brothers, some members of the society do not just sit back and wait for the other people to work out way-through for them. If one is in a lower position, then he has to be obedient and provide for that one who is up. In this way, Mohism comes out as a system that influenced the social set up such that it recognized the need to love each other, and to be ready to stand by each other; while at the same time, not losing the individual. If they were to be juxtaposed, Mohism and Confucianism would relate up to a certain extent. One would easily say that in terms of hierarchy, both Confucianism and Mohism teach about the society in light of inequalities and the need for these to be maintained through proper social decorum. Confucius goes deeper to analyze, at a finer level, the social relations and how they should be handled for the sake of peace and tranquility. Mohists may differ on some of these because of the pedant stand they regard the social hierarchies and how they observe and maintain them. However, it provides a framework for the legitimization of rulership, for a ruler is someone who occupies a place in a hierarchical set up. Legitimacy of a ruler springs out of the acceptance the ruler enjoys from the society. War times need strong leaders who derive legitimacy from their people. In times of war too, a ruler could impose himself on the people, but for as long as he serves to protect them or unite them against the enemy, then his legitimacy may not be much of a problem, since it is in the people’s name that the ruler reigns. This solidarity is best achieved by communities that recognize hierarchy as a natural phenomenon in life, and which Mohists and Confucians upheld in their thought. Conclusion In conclusion, based on personal point of view, the various ideological developments in China which brought about the four schools of thought which have been examined in this paper are a response to certain conditions in the society at the time of their emergence, and that these are mechanism that were crafted so as to manage change. The difference only lies in the points that were stressed. Mohism, for instance, is a system that was conservative to a certain extent, reacting to the possibility of occurrence of a development that could challenge the existing hierarchical status quo. At the same time, it endeavored to foster change in the way people regarded one another, with the small people (the serfs and commoners) fully recognizing and venerating their lords. Confucianism on the other hand, much as it strove for change on the individual level which would later on seep into the entire social fabric of the Chinese, was also a fairly conservative system. Just like Mohism, it posed no threat to the existing powers. It was a system that would be used to bring the people together in times of war, for this was not a time for people to start questioning their authorities. By defending the hierarchical system existent then, the Confucians thought of an alternative leadership style where noble people would get to influence the rulers through their self cultivation. This system almost totally absolved the ruler from responsibility, since the leader had the social privilege of lording it over his subjects without being obliged to observe certain tenets of leadership. It was however incumbent upon the subject to go through the process of self improvement. What would happen if all the subjects had transformed themselves yet the leadership was not together with them? What avenues would they have to really exercise power? Daoism was one way of running away from the human responsibility to respond to change. By letting all systems go, the society would be at a greater risk of falling prey to the dictates of a bad ruler, a coward or one who would sell them to the enemy during this war period, since the Daoist doctrine was all about living and letting live. After considering everything, legalism seems to be the system that would have best defended the particular communities, and even a collection of the communities, for it is a system of action and reciprocation. The common person reacts, and then the system responds by awarding a deserving reward; whether positive or negative.

Gaap Has Allowed Some Degree Of Managerial Judgment And Flexibility On Managers Accounting Essay

Gaap Has Allowed Some Degree Of Managerial Judgment And Flexibility On Managers Accounting Essay For accounting method, Generally Accepted Accounting Principle (GAAP) has allowed some degree of managerial judgment and flexibility on managers to choose their own accounting method, disclosures and estimates which can make their business underlying with the economics. By applying managerial judgement, it will give chance for the company to achieve on their own desired level of earning .This judgement is referred as to earning management (Wensheng and Jie; Belski and Brozovsky, 2002). According to Parfet (2000), with the flexibility and options given by GAAP it gives a good impact for economic development as others think that they really need the flexibility in accounting methods as diverse industries have different accounting requirements and changes which quickly happen than the FASB can respond. However, there is opportunity to the management to manage earning when many flexibility and options is given in accounting treatment such as too many depreciation methods, and inventory v aluation methods whereby give a chance to managers to choose the method that can achieve a certain level of income. Moreover, the information provided will be overload and user can easily to get confused when there are many options given and accounting profession feels that it is too costly for the preparation and audit of financial statement. As cited by Greenfield, Norman and Wier (2008) on study done by Rosenfield (2000) earning management has been allowed by GAAP in two ways. First way, GAAP permit the company to report all the income that has not been earned and second way, GAAP permit income smoothing whereby reporting the income with stability. There are examples given for these types of accounting practices such as recording revenues earlier than allowed, moving obligation to offshore holding companies to increase income and recording products sales as revenue preceding to definite shipment. For management perceptions, the purpose they operate the company is to have a continuous improvement in their operating business performance with progressively and consistently as to raise financial income and long term development in shareholders value. As for them, sometime they need to have smooth income earning for the value of companys stable growth (Parfet, 2000). Issues of earning management have been arising and take into consideration for a long decade in the accounting profession. These issues have been proven by the case of Enron and WorldCom whereby both the corporate giants collapsed due to practice of earning management. Thus, for company that involve with earning management will bring a lot of consequences and difficulties. It can be given example wherein earning management may let the management to achieve their earning based bonus which also may give impact on managements reputation. Particularly, managers that involve with earning management activities like increase the share price; they also involve in earning management for their own personal purpose and gain (Healy and Wahlen, 1999). Besides, it may cause the problems in management ethics wherein it will be questioned and issued (Guidry, Leone and Rock, 1999). In fact, Merchant and Rockness, 1994 has claimed that earning management may bring and give a potential to the ethical issue that are facing by accounting profession. It has been shown in their study wherein providing the evidence on the ethical assessment of earning management inside the organization which is between their various members only. General Managers, operating unit controller, internal auditor and corporate staff has been involved for this study. Futhermore, referring to Kaplan, 1999, he has extend Merchant and Rockness study by doing the ethical assessment that focusing on the external parties which is outside the organization where is called as users of financial statements. Managers, companies and policy makers will be aware and take a serious action when there is involvement by the external parties as they views earning management as unethical. Means that, if users of financial statement considered earning management as unethical, as a result it will affect managers and companies wherein they will suffer and credibility of companies in the financial markets will be damaged. Referring to Elias (2002), in late1998 of a series of speeches by the former Chairman of the Securities and Exchange Commission (SEC), Arthur Levitt warned that for those who are misleading in managing earning in the financial report may finally give a bad impact to the US stock market: If a company fails to provide meaningful disclosure to investors about where it has been, a damaging pattern ensues. The bond between shareholders and the company is shaken; investors grow anxious; prices fluctuate for no discernible reasons; and the trust that is the bedrock of our capital markets is severely tested. Levitt (1998) claimed that earning management is a process on game of nods and winks between corporate managers, auditors and analysts. He put notice to the accounting profession wherein any of them is consider as poisoning the financial reporting process when they involve in grey area between legitimacy and outright fraud. Besides, he noted that management may threatening the integrity of financial reporting when they mistreatment of premature revenue recognition, cookie jar reserves, big bath restructuring charges, creative acquisition accounting and write off of purchased in process RD. Due to this matter, SEC has taken consideration and action by examine a new disclosure requirement and set up a earning management task force to clear-out all these things on company that manage earnings. As these speeches has been delivered and to address this concern, there are increasing number of members awareness for the accounting profession on the possible harmful effect of earning managemen t and many academic community has taken an effort to strengthen their research regarding this practice (Elias, 2002). Accordingly, based on the significance of ethical issues in earning management, the main objective of this study is to determine the ethical sensitivity of earning management actions which can be examine through determinants of ethical criteria like Professional Commitment (PC), Personal Benefit (PB), Ethical Relativism Orientation (ERO) and Ethical Idealism Orientation (EIO), perceived role of ethics and social responsibility and personal moral philosophies or ethical ideology. This study will explain the background of earning management and ethics, followed by determinants of ethics and ethics and earning management literature and finally is a conclusions. BACKGROUND ON EARNING MANAGEMENT AND ETHICS Earning Management In several decades, managers have used many practices to manage their earning to achieve different purposes for example DeFond and Park (1997) study has shown the result wherein earning management is used to smooth income in order to increase job security (Greenfield et al, 2008). In addition, some researchers also do a study based on surrvey and experiment on the practice of earning management like Elias (2002); Kaplan (1999) and Kavousy, Fard, Kangarluei and Bayazidi (2010). By comparing accrual accounting with cash accounting, accrual accounting is intend more towards to smooth earning and create a number that is more valuable for investors to forecast future earning. In order to define earning management, we should to find at which point that the managers accrual decision involve in too much smoothing and directly become as earning management (Dechow and Skinner, 2000). There are many ways to define of earning management. DeFond and Park (1997) suggesting that managers will borrow earning from the future in order to cover poor current earning in the current period and expected future current earning is good. On the other hand, when the current earning is good but expected future earning is poor thus manager will save current earning in order to cover the future earnings. While, based on the former SEC Chairman stated that earning management is called as accounting hocus-pocus wherein the managers has exploited the flexibility of financial reporting in order to achieve their earnings expectations (Levitt, 1998). According to Healy and Wahlen (1999, p.368), earning management is defined as: It occurs when managers use judgment in financial reporting and structuring transactions to alter financial reports either to mislead some stakeholders about the underlying economic performance of the company or to influence contractual outcomes that depend on reported accounting numbers. It means that, manager has many options to use judgment to adjust their financial report. For example, the judgment is needed for estimation various future economic event that are reflected in financial report such as obligations for pension benefits, expected lives and salvage values of long term assets, losses from bad debt, deferred taxes and impairment of assets. Managers also need to choose the appropriate accounting methods in order to report the same economic transactions for depreciation methods like straight line or double declining methods and inventory cost methods like the LIFO, FIFO or average cost methods. Management that exercise judgment in financial reporting has face both costs and benefits where the costs are the possible misallocation of resources caused by earning management while the benefits are the possible improvements for management to communicate the private information to the external stakeholders (Healy and Wahlen, 1999). In addition, managers may involve with earning management as due to the several reasons. Managers engage in the earning management in order to raise return, postponement or keep away from contract defaults, increase wealth throughout IPOs or to control particular regulatory outcome. Due to that, it will show a good perception by individual on the ethicalness of certain earning management behavior (Kavousy et al, 2010). The former SEC Chairman, Levitt also noticed that the main reason for increasing in earning management issues is due to capital markets reluctance to forgive companies that fail to notice their earnings estimates (Levitt, 1998). There are numerous incentives provided to the manager for the management of earning. The previous empirical research has classified two main incentives for earning management where divided into two factors which is internal and external factors. For external factors focus on manipulation of earning make by manager as to achieve expectation of financial analyst in order to increase the stock prices (Elias, 2002). Study by Kasznick (1999) shown that company will use unexpected accruals to manage earnings upward if the company face any danger that falling short of an earnings forecast. The result from Barton (2001) has indicated that company use plagiaristic such as income smoothing in order to maintain earnings constant with forecast. Erickson and Wang (1999) noted that due to the equity offering, company has report income by increasing unexpected accruals which managers have overstated earning. While, internal factors relates to the managerial incentives or management compensation con tract such as bonus plans (Elias, 2002). The result from Healy (1985) study indicated that the relationship between accruals of accounting and earning related bonus plans. As bonus plans referred to accounting numbers, managers could more enthusiasm to increase their bonus by exercises in earning management. Particularly, executives choose accounting procedures in order to increase their remuneration that can be rewarded by earning based bonus. Guidry et al (1999) noted that there is strong support for the business bonus maximization by using business unit level data. Earning management can be different with fraud by looking and analysing into conservative accounting, neutral accounting, aggressive accounting and fraudulent accounting. For conservative accounting, it will using GAAP for accounting choices. However, it make accounting treatments more aggressive recognition of provisions or reserves, overvaluation of purchase in process R D in purchase acquisitions, overstatement of restructuring charges and asset write-offs. Due to these accounting treatments, it leads to delay sales, accelerate RD or advertising expenditures. Neutral accounting are accounting involve in neutral operation of the process. For the transactions, it is recorded based on how the way they think is good which just looking by managers based on the transaction nature and the accounting treatment within GAAP. Aggressive accounting are accounting whereby managers understate provisions. The manager will try to appear a low number of estimates of bad debt expenses. It means, t he managers will draw aggressively as low as they can for provisions or reserves like delay R D or advertising expenditures and accelerate sales. The aggressive accounting treatment based on judgment which is not easy to judge. Fraudulent accounting means recording the items that are relate with sales where the sale is recorded before they are realizable, backdating sales invoices, recording fictitious sales and overstating inventory by recording fictitious inventory. As a result, this accounting treatment goes against GAAP and it is fraud (Wensheng and Jie). Overall, earning management will bring consequences in the wearing down of trust between company and shareholders as fraud have been arising to doubtful actual financial instability. Thus, in turn to that masks the true significance of managements decisions (Levitt, 1998). Ethics Of Earning Management According to Levitt (1998), earning management practices in the accounting profession is not a new environment but the implementing strategies to take actions for this issue is well kept secret by corporate executive. As evidence, the managers also unwilling to discuss more regarding the distinction between earning management and management fraud concepts. As a result, SEC has taken an action by identified and prevents this practice as earning management has brought a negative implications and consequences. However, even though earning management issues has been reducing this is not the main goal of the accounting profession to achieve (Elias, 2002). Debate regarding the earning management has been issued and studied by many researchers which are one side of proponent and the other side is opponent. On the proponent side of the debate is the former SEC Chairman who is stated that all earning management behaviour is unacceptable, even have materiality (Grant et al, 2000).In contrast, for opponents side which is the scholars that are disagreed with the SEC that stated earning management is unethical. Kaplan (2001) has given empirical proof to support this argument regarding earning management. He uses a sample of MBA students that can play a role as financial statement users. He makes a distinction for managerial action that can give the benefit to the company and the benefit to manager individually. The result which use shareholders rate showed earning management is more ethical when it more benefited to the company. Conversely, in the non shareholders rated it showed that earning management action as more unethical. This argument has been supported by the other scholar like Parfet (2000). In Parfet (2000) study, it has been gone further and identified that earning management is not essentially always give a negative phenomenon, however it depends on the logical result showed by applying the flexibility of financial reporting options. For example, if managers have credibility to increase shareholders wealth, thus they need to choose all legal options which can assist them to accomplish this goal. Besides, Parfet (2000, p.481) also has differentiated between good and bad earning management. It consider as a good earning management when managers make firm financial performance by voluntary and acceptable business decisions. In opposition, bad earning management is occur when managers has make false accounting entries or broaden estimates beyond reasonable limit. He noted that good earning management is not supposedly to view it as negative and manipulative and cannot be banned. Earning management has influence by many factors like ethics perspective and economic perspective and can be determined and defined from different perception. Ethics perspective is using in order to identify whether have any differences on earning management practices that are perceived by several groups. Normally the ethical research, it will use the assessment of ethical acceptability or unacceptability of various earning management practices by different diversity groups. Numerous attributes for accounting treatment have identified from ethics perspective researches to influence the assessment of ethical acceptability of accounting practices (Wensheng and Jie). Kaplan (2001) found the result this assessment has influence that role in order to determine the fraudulent of financial reporting. This study did not assess in details whether the professionals definitely consider the accounting treatment to be earning management or not. Managers purpose to manage earning is based on their ethics. If their ethics is strong they could hidden from manage earnings because their belief of value do not permit them to manage earnings. Nobody can stop them to do it if they do not have any intention to do so. Thus, it is good for the managers to select the accounting treatments that have been guidance by GAAP in order to minimize any risk arising from violating of GAAP (Wensheng and Jie). According to Kavousy et al (2010), there are four ethics criteria that consist of Professional Commitment (PC), Personal Benefit (PB), Ethical Relativism Orientation (ERO) and Ethical Idealism Orientation (EIO) has been use in order to determine the impact of level of these criteria on the earning management decisions. However, Elias (2002) has identified ethics criteria into two which is on perceived role of ethics and social responsibility and personal moral philosophies or ethical ideology like idealism and relativism. DETERMINANTS OF ETHICS Ethical Ideology and Ethical Judgment As cited by Greenfiled et al (2008) on study done by Schlenker and Forsyth (1977) and Forsyth (1980) noted that an individual ethical ideology or moral philosophy is one factor that are suggest to explain differences in ethical or moral judgment. Forsyth (1980) recommend that the individual ethical ideology is divided into two dimensions which is idealism and relativism that are developed from Ethics Position Questionnaire (EPQ). Relativism can be described as individuals consideration about universal set of rules or standards where individuals reject universal moral principles and rules. Idealism emphasis on human welfare which means describes the individuals attitudes toward the significance of an action and to see the effect of this significance to welfare of others. An individuals ethical ideology like idealism and relativism may affect the business decision making which is also include the decision to manage earnings. For individuals that are more intent towards idealism should be decide not to manage earnings as it could cause harm and undesirable consequences to others and this outcome should be prevented. These individuals also make a judgement on earning management actions as more unethical (Elias, 2002). In contrast, those individuals that are more relativist will think and make a consideration on certain circumstances first rather than caused the potential harm of decisions. These individuals are more lenient in make a judgment for decisions and as a group earning management actions are judge more ethical than do the idealists (Elias, 2002). Personal Benefit (PB) And Professional Commitment (PC) Personal benefit (PB) and Professional commitment (PC) is the objective of profession and acknowledgement the value which means the readiness of professional to practice substantial effort on behalf of profession and sustain their membership in the profession as an explicit objective that is cited by Kavousy et al (2010) on the study done by Porter et al (1974). Generally, the professional should focus more and give a high commitment on their profession rather than to their personal gain. Thus shareholder thinks that managers and employees can manage and protect the assets of the company and make a correct and firm decision in order to increase company value. In details, all stakeholders believe that certified public accountants can maintain the confidence of public that include remaining independent of the client and purposely speak out the financial condition of the company in the annual report (Greenfield et al, 2008). Ethics And Social Responsibility The relationship between ethical behaviour and social responsibility has been examined by Elias (2002) as this relationship is important for the business. As cited by Elias (2002) on the study done by (Davis, 1974; Robin and Reidenbach, 1987) stated it is due to the business that become as a part of a complex and mutually dependent with social system which means the others part of the system is influence by business actions. Besides, it is essential for the business to have a corporate social responsibility as it is a social contract between business and society and community to require a company to show a greater social concern to the society and community. Thus, the disclosure of corporate social responsibility in annual report becomes more important for company in order to maintain and attract companys customer and it also provide information to the public concerning on a companys activities that relate to the community. As to get a confirmation on the interrelationship between ethics and social responsibility, the study done by Singhapakdi et al (1996) that are cited by Elias (2002) shown that there is tools have been developed and used to determine the individuals belief concerning the role of ethics and social responsibility in organizational effectiveness. The questionnaire is divided into three factors. Part of social responsibility and profitability has become the first factor which consider about the individuals that are more concern and aware on this element which they believe that disclosure of companys social responsibility can bring to the profitability and competitiveness to the company. The second factor is regarding long term gain where the individual that involve more in this element will believe that social responsibility has play important role to sustain the business as going concern and maintain it for long term success. Lastly, the third factor is about short term gain where the i ndividual more in this element will believe that social responsibility will make a short term success for the company. ETHICS AND EARNING MANAGEMENT LITERATURE Numerous studies have examine the relationship between ethics and earning management as it become as a hot issue especially for the accounting profession. In the study of Elias(2002) with the research title Determinants of Earnings Management Ethics Among Accountants shows that by using 763 accounting practitioners, faculty and students sample there is positive relationship between social responsibility that focus on idealism and long term gains with ethical perception of earning management and negative relationship that focus on relativism and short term gains with ethical perception of earning management. The study by Belski and Brozovsky (2002) with research title Ethical Judgment in Accounting: an Examination on the Ethics of Managed Earnings shows that the intent of the earning management problems where managers involve in earning management that was assumed as opportunistic or selfish as more unethical compared with earning management behavior target at maximizing the form contracting efficiency. Furthermore, the method of manipulation was also important and to be considered. The study title The Effect of Ethical Orientation and Professional Commitment on Earning Management on study done by Greenfield et al (2008) with a sample of 375 undergraduate business majors, discovered that a positive relationship among an individuals ethical orientation and decision making. Moreover, individual with higher level of professional commitment look to be less likely to involve with earning management behavior and to behave opportunistically. Study by Marques and Pereira (2009) with the research title Ethical Ideology and Ethical Judgments in the Portuguese Accounting Profession indicate that a major determinant for relativism is an age. It contrasts with the prior research where older respondents exposed themselves significantly more relativistic than younger. While a major determinant of ethical judgment is a gender where against expectations, men shows significantly stricter judgments compared with women in two of the five scenarios. It also signify that respondents ethical judgments did not contrast significantly based on their ethical ideology as supporting the idea that determinant of ethical judgments is not important for ethical ideology. Finally, research done by Kavousy (2010) with the title The Relationship between Ethics Criteria and Earning Management in Accepted Companies in Tehran Stock Exchange found that ethical criteria of PC, PB, ERO, and EIO have an insignificant relationship with earning management. CONCLUSIONS Ethics issues have been taking into consideration and discussed by many parties like professional, academic journals and press. Due to this matter, it brings this research more specific on ethical issues that are related with earning management. The perception of earning management is hard to define as it is very subjective. Thus it is difficult to determine whether it is use appropriate accounting treatment or tend to earning management. It is good for the company to follow guidance from GAAP for applying the flexibility of accounting treatment as to reduce the risk that can violate GAAP. Since earning management issue has a great deal attention by many parties, therefore it is very important for the company to consider about ethical issue in order to manage earning. If individual has a strong sense of ethic, earning management can be avoided as they know it is unethical to do it. Even though manager has opportunity to manage earning as due to the flexibility of accounting treatment , they can manage it properly if they have a good ethics. Otherwise, it will caused earning management which show a unethical behaviour to the stakeholders especially the external parties like investors and customers. As a consequence, a strong relationship between ethic and earning management is taking as serious action to consider. Hence, there are ethics criteria like ethical ideology, personal benefit and professional commitment have been considered in order to determine the impact of it with earning management.