Management Accounting - The 'Raw Material' cost as a 'Variable Cost' Essay

Management Accounting - The 'Raw Material' cost as a 'Variable Cost' - Essay Example The job responsibilities of financial accountants is to ensure that all financial transactions are recorded into the books of accounts, are valued appropriately, and all transactions are reflected in the statements. Generally Accepted Accounting Principles (GAAP) are used by financial accountants as a benchmark standard to develop financial statements (Wikipedia, 2007). Public companies are legally required to develop and publish financial statements. In contrast, Managerial Accounting focuses on the internal issues which are required by management to make informed decisions about business processes. These also provide the management with an insight into business functions' efficiency and effectiveness and provide valuable information about operations of the system of internal controls. The managerial accounting information is not required to be disclosed to public in contrast to the financial accounting reports; rather the reports produced by managerial accounting function are normally classified as 'confidential' and are for internal use only (Wikipedia, 2007). A few reports developed by managerial accounting function include inventory reports, product costi

Improvements in Transportation Essay Example for Free

Improvements in Transportation Essay The growth of the Industrial Revolution depended on the ability to transport raw materials and finished goods over long distances. There were three main types of transportation that increased during the Industrial Revolution: waterways, roads, and railroads. Transportation was important because many people began living in the west and farther away from their homes. Prior to 1750, villagers either had to walk everywhere they went or travel by horse and carriage. The roads were in poor condition and in wet weather they became very muddy with the carriages often becoming bogged down. The villagers spent most of their time trying to repair the roads without receiving any pay for their work, but as turnpikes were created this was no longer a problem. A turnpike is a road that has a smooth layer of crushed rocks, with large rocks underneath. This allows the water to drain properly. Before the steamboat ships had to use the power of the wind in order to move from place to place, and so the speed of travel was limited and slow. Then steamboat emerged, Robert Fulton made the first steam-powered engine to power a steamboat, and in 1807 he demonstrated its use by going from New York City to Albany via the Hudson River. His steamboat was able to carry raw materials across the Atlantic Ocean by the mid 1800s. This was a great advancement for transporting materials. At the turn of the 19th century the steam engine was invented. Even though iron rails were being used in the coal mines, there were no self-propelled locomotives to run on them. James Watt was able to make steam engines faster and more efficient, later when he joined up with a businessman who helped him keep improving it. This eventually led to the first train.

How Alcohol Prohibition Was Ended :: essays research papers

You saved the very foundation of our Government. No man can tell where we would have gone, or to what we would have fallen, had not this repeal been brought about. -Letter to the VCL, 1933 This is a story about a small, remarkable group of lawyers who took it upon themselves, as a self- appointed committee, to propel a revolution in a drug policy: the repeal of the 18th Amendment. In 1927, nine prominent New York lawyers associated themselves under the intentionally-bland name, "Voluntary Committee of Lawyers," declaring as their purpose " to preserve the spirit of the Constitution of the United States [by] bring[ing] about the repeal of the so-called Volstead Act and the Eighteenth Ammendment." With the modest platform they thus commanded, reinforced by their significant stature in the legal community, they undertook first to draft and promote repeal resolutions for local and state bar asssociations. Their success culminated with the American Bar Association calling for repeal in 1928, after scores of city and state bar associations in all regions of the country had spoken unambiguously, in words and ideas cultivated, shaped, and sharpened by the VCL. As it turned out, this successwas but prelude to their stunnung achievement several years later. Due in large to the VCL"s extraordinary work, the 18tg Amendment was, in less than a year, surgically struck from the Constitution. Repeal was a reality. The patient was well. People could drink. Here is how it happened. Climaxing decades of gathering hostility towards salloons and moral outrage over the general degeneracy said to be flowing from bottles and kegs, the Cocstitution of the United States had been amended, effective 1920, to progibit the manufacture and sale of "intoxicating liquors." the Volstead Act, the federal statute implementing the prohibitionamindmint, progibited commerce in beer as well. At first prohibition was popular among those who had suppored it, and tolerated by the others. But before long, unmistakable grumbling was heard in the cities. To meet the uninterrupted demand for alcohol, there sprang up bathtub ginworks and basement stills, tight and discrete illegal supply networks, and speakeasies: secret, illegal bars remembered chiefly today as where, for the first time, women were seen smoking in public. Commerse in alcohol plunged underground, and soon fell under the control of thugs and gangsters, whose organizations often acquired their merchandise legally in Canada. Violence aften settled commercial differences- necessarily, it might be said, as suppliers and distributors were denied the services of lawyers, insurance companies, and the civil courts. On the local level, widesspread disobedience of the progibition laws by otherwise law-abiding citizens produced numerous arrests. Courts were badly clogged, in large part because nearly all defendents demanded jury trials, confident that a jury of

industrial revlution study :: essays research papers

SEC 1 Industrial revolution- widespread replacement of manual labor by machines that began in Britain in the 18th century and is still continuing in some parts of the world. The Industrial Revolution was the result of many fundamental, interrelated changes that transformed agricultural economies into industrial ones Agricultural revolution- second Agricultural revolution it greatly improved the quality and quantity of farm products Crop rotation - the successive cultivation of different crops in a specified order on the same fields, in contrast to a one-crop system or to haphazard crop successions. Charles Townshend British Chancellor of the Exchequer whose measures for the taxation of the British-American colonies intensified the hostilities that eventually led to the U.S. War of Independence. Also urged the use if turnips to restore exhausted soil Jethro Tull – invented the seed drill Robert Bakewell – breed stronger horses King George – wrote articles about his model farm near Windsor castle Enclosure movement – the process of taking over and fencing off land formerly shared by peasant farmers Population Explosion – the agricultural revolution contributed to a rapid growth of Population the Population of Europe jump form 120 million to 190 million Energy revolution- the invented mind of the 1700’s found ways to use water power more efficiently Thomas Newcomen – invented a steam engine that ran on coal. It was use to pump water out of mines James Watt – James improved on Newcomen steam engine Matthew Boulton – James Watts partner who saw the potential of the steam engine SEC 2 The Crystal Palace – The immense structure that house the great exhibition a display of the â€Å"works of industry â€Å" Factory System – Capital – wealth to invest in enterprises such as mines, railroads, and factories Samuel Crompton – inventor of the spinning mule George Stephenson – inventor of the steam powered locomotive Michael Faraday – inventor of the dynamo Cotton Gin – invented by Eli Whitney helped separate seeds out of cotton

How Does Peer Pressure Affect Decision Making Essay

Axel Blaze (ShÃ… «ya GÃ… enji) is the ace striker and voice of reason of the team. His sister, Yuka is in a coma because of Kageyama’s interference to stop him from play against Teikoku Academy. He keeps an amulet made by his sister, and makes a promise with her to stop playing soccer, but when he sees that his passion for the game is strong, he changes that promise to become the champion of the Soccer Frontier. Later, Yuka wakes up from a coma, and he began to play soccer more freely with his teammates. Goenji joins up with the others to play against teams around the world. He becomes close friends with Endou, Fubuki, and Kido as the story progresses. Killer Shots * Fire Tornado Spins in mid-air, showing fire coming from his feet, then kicks the ball in mid-air. * Dragon Tornado: the combination of Axel’s Fire Tornado and Kevin’s Dragon Crash. * Inazuma Drop: Jump high then use the other player as a stepping stone to jump once more then kick the ball in high mid-air. This move was used to give Raimon a 1-0 win against Wild Junior High * Inazuma No.1:Both Mark and Axel kick the ball towards the goal. Was first used in the match against Brainwash Middle High. * Fire Rooster: Kicks the ball up high with Nathan then kicks the ball with Nathan in mid-air releasing six fire wings. * Inazuma No.1 Drop: The Inazuma Drop adding Mark as one of the kickers. * Final Tornado: Combination of Tri-Phoenix and Fire Tornado.This was only used against Zeus Eleven. This move is also called Tri-Phoenix X. * Bakunetsu Storm:The technique that Axel develop when Aliea Academy arc and this technique debut when Inazuma caravan vs Epsilon Remastered * Twin Boost: A move first used by Jude and Eric. Jude kicks the ball to Eric then Eric kick the ball back to Jude for the final kick. A more powerful version of the Twin Boost was used by Jude and Axel. Jude kicks the ball upward then Axel uses Fire Tornado to pass the ball to Jude for the final kick. This is sometimes called Double Boost. * Bakunetsu Screw:The technique that Axel develop during the fight with Australia’s Big Wave team. It is the evolution of the Bakunetsu Storm with a added spin to the ball. * Tiger Storm: The technique Gouenji and Toramaru created by using Tiger Drive followed up by Bakunetsu Storm. * Grandfire: This technique is used by Gouenji, Toramaru and Kiyama. This was used to topple Argentia’s The Empire impenetrable defense. * Grand Fire Ignition: The ball is kicked by Gouenji, Toramaru and Kiyama. This technique is the evolution of Grand Fire with a more intense flame on the ball.

Human Factor Essays

Human Factor Essays Human Factor Essay Human Factor Essay 1: With reference to the dirty dozen, describe the different types of human limitations that can affect human performance (P3) Stress is one of the limitations which can reduce human performance because when an engineer do a long shift he will get very stress and at that time the engineer tent to make mistakes for example forgetting to put a nut back. And Memory limitations is one of the human limitation which can cause engineer to forget thing for example living a tool on the aircraft wing this mistake frequently happens because these information will be saved in short term memory which can only last for few seconds. Poor communication can reduce human performance as well because when a team of engineers work to gather and they dont communicate each other properly the outcome of the work would be very bad or even dangerous because they may think the other person did this job so I dont need to do it and ignoring it. And if they cant communicate properly they may not understand the work properly and they may do something differently to the set task. Lack of resources is one of the things which can limit human performance because human cant do some work without the right tool and most of the time humans truest there tool to do the job for example putting a right force on a screw and if they dont have the right resources they cant perform normally. Humans tend to become bored and be lulled into complacency this can reduce human performance because this can reduce the awareness of emergency situation and may even cause them to make more mistakes in an emergency. Pressure can also reduce the human performance because when a person is under pressure he tent do a very bad job and he will do the job faster and inaccurately to get rid of the pressure. Lack of teamwork can affect the human performance because when a team of engineer working together to fix a problem they need to discuss and perform some checklist at same time or by continuing from the point where the other person finished the job but if they dont communicate or get to know each other or they dont do as a team work they will not get the job done properly or on time. 2. Explain how human behaviour can affect human performance (P4) If a person is under stress or pressure or if he is tired or angry he tent to produce a poor quality work because he cant be focused on the work and he tent to forget things very easily when the person is under stress or tired, and if the person is tired or not felling normal his attention will not be focused on the work and it will be on something else which will slow the working performance as well as poor out come. 3. Using examples describe the differences between error and violation. (P5) Error is a mistake we make and we dont know we are doing that which goes through intensely but violation is a mistake we do and we know we are doing a mistake and its something we do it deliberately. 4. Describe some the methods that can be used to prevent errors, explain the importance of error prevention, capturing and reporting. To include duplicate inspections, calibration of tools and one reporting method. (P6) Some of the methods that can be used to prevent errors are by giving the employees a good training and by limiting the amount of time a person can work for example 48 hours which is already controlled by EU working directive but still a person can work overtime so by restricting this time limit error can be prevented. Also by doing the duplicate inspecting we prevent error occurring which I mean by asking another engineer to check your finished work he can spot any part which you missed out. And also by calibrating the tools on time or two three days before the expiring date you can reduce the risk of over tighten the nut or damaging the aircraft. Its very important to prevent error happening again and again because minor error can cause major distraction for example it can cause delays which can cost the company 1000 of pounds or it can cause disaster by I mean it can bring down the aircraft when its flying and can cause lots of deaths and casualties and it can also destroy the aircraft completely which can cost the company billions of pounds. If you spot a problem or damage to an aircraft you should fill up a MOR (Mandatory Occurrence Reporting) and you need to send it off to CAA and if its something dangerous you should tell the company and try to convince them not to fly the aircraft. By reporting this to CAA you will reduce the problem occurring again and also you can keep the record for statistics purpose and safety purpose so in future it can be used to improve the air safety.

Invitation to the Game essays

Invitation to the Game essays The book Invitation to the Game could easily be described as a chilling account of life in the year 2154, a time when most jobs are done by machines. "Congratulations on graduating with honors! Enjoy your leisure years!" That was the horrible phrase. Now that school was over, Lisse and all her close friends discover that there are no jobs for them in the fields they specialized in. Though in despair, the government does provide them with a place to live, however, not the most exciting location. Lisse and seven other classmates of hers, also jobless, are to live in an abandoned warehouse in a bleak neighborhood. Here the eight teens must learn to use the years given to them for so-called "leisure," to make something productive out of themselves and their situation. Otherwise, they would be nobodies for the rest of their lives. Along with finding something for themselves to take up time, they must scrounge for furniture and food and avoid the local gangs and thought police. They finally decide to go into the city, hoping they wouldn't cross the boundaries of their Designated Area (DA) in which they would be penalized for. One night, they visit one of the local clubs and meet a guy named Charlie, who is the owner of the club, and a really informative but suspicious man. They had recently heard someone mention something about The Game. They ask Charlie about this, and he tells them all he knows, which does not seem to be much. The one thing he does say, is that it is something that you have to be invited to. Then to their surprise and delight they receive an invitation, which is the first of many to come. to participate in The Game Date: 17.06.2154 On each occasion, they are transported to a strange country which seems like a paradise where no one has gone before. Enjoyable as it may seem, they are not aware of what they might be getting themselves ...

The Bauhaus School of Design essays

The Bauhaus School of Design essays The Bauhaus was one of the first schools of design. Walter Gropius founded the school in Weimar in 1919. The school was founded upon the idea that all works of art, including architecture would be included in the schools' curriculum. One of the main reasons the school was founded was because the founders believed creativity and manufacturing were becoming an afterthought in design at the time. The creators thought art was losing its purpose in society, and wanted to bring back that aspect in the architecture field. Bauhaus believed in a different form of educating its students. Using practical skills, crafts, and techniques, along with intellectual thought were the emphasis of learning at the school. The Bauhaus had a long lasting effect on fine arts that is still felt today. Bauhaus was founded on five basic principles: industrial means of production and artistic design, team vs. individual artist, the use of machines to their full advantage, embracing all architecture, and innovation. The school focused on a curriculum that was based on a long preliminary course (Vorkurs), which gave students an emphasis on form, and a group of workshop courses. The goal of these ideals was to bridge the gap between art and industry after World War I. The Weimar government did not approve the school's new focus on technology, thus Walter Gropius decided to move the school to Dessau in 1925. In Dessau, Gropius designed the famous Bauhaus building with an industrial look. The building was composed of concrete, steel, and a curtain wall of glass that we now recognize as the basic elements of modern architecture. Former students like Josef Albers, Bayer, Brandt and Breuer became prolific students and were beginning to make an impact worldwide. Through design, the Bauhaus sought a universal language of form that would break down the barriers reinforced by the recent World War 1. Then came the beginning of the end of the Bauhaus school. Gropius...

Importance of Physical Education at Schools Essay - 9

Importance of Physical Education at Schools - Essay Example Physical education is an integral part of elementary and high school curriculums further validating the importance of sports. The different parties involved in designing school curriculums take into consideration various factors, which when combined contribute to the holistic development of students. As such, students are encouraged to participate in extra-curricular activities such as sports and enrolling in different social clubs. Sports represent a more intensified form of physical education whereby students expel more energy and spend more time on practice with the aim of honing their skills in order to excel in competitions. Students who participate in sports competitively while in schools learn a wide range of life skills, which instructors might find difficult to teach in a classroom setting. For example, such students develop resilience, as they learn how to push themselves beyond their physical and psychological capabilities. Those who participate in team-oriented sporting a ctivities learn how to trust and rely on their teammates. In some cases, student-athletes who were previously introverted adjust their behaviors whereby they become socially active, as they frequently interact with their teammates and fans. In addition, students who participate in sports have a lower risk of developing health-related complications caused by leading a sedentary lifestyle. Obesity among students in the US remains an issue of concern. Competitive sports increases the student-athletes’ physical fitness level by increasing the efficiency of their metabolism levels. Through sports, exceptional athletes are able to access scholarship opportunities to further their education.  

The German Creation of Colonies in Africa and the British Expansion of Term Paper

The German Creation of Colonies in Africa and the British Expansion of Its Colonial Empire in India and South Asia - Term Paper Example Nevertheless, it was involved in hard campaigns against the countries it was trying to possess. The Chancellor of Germany of that period Otto von Bismarck was not interested in the colonial expansion, but under the influence of German society and leadership that claimed that Germany needed colonies to maintain its economic domination in Europe, he agreed to take this step. After the unification of Germany in 1871 it was obvious that this action should happen because the pressure was too great. The main groups that were lobbying for the colonial expansion were the West German Society for Colonization and Export (1881) and the Central Association for Commercial Geography and the Promotion of German Interests Abroad (1878). Bismarck thought that the future German colonies would be stabilizing power that will influence domestic politics of the country. The colonies were to emphasize nationalism and to raise the prestige and greatness of Germany on the international level. In 1884-1885 Ge rmany was the host of the international Berlin Conference, where European claims in Africa were sanctioned. The requirement was that the claims of possession in Africa must be manifested by the physical occupation of the territories. In 1873 African Society in Germany (Afrikanische Gesellschaft in Deutschland) was organized. The goal of the society was geographical exploration of Africa. In 1882 German Colonial Society (Deutscher Kolonialverein) appeared. More than 15000 supporters of the colonial politics united in this society. In 1887 it joined the Society for German Colonization (Gesellschaft fur Deutsche Kolonisation), which goal was the practical realization of the colonial plans.2 Desiring to strengthen his political position, and counting upon the support of the National Liberal Party at the elections to Reichstag in 1884, Bismarck announced that the German government will take under its guardianship all the international possessions of the German businessmen. Besides that, he thought that this action will weaken the flow of German emigrants to America and will direct this flow to the German colonies. During that period of time the following territories were moved under the protection of the German government: The land purchased by the Bremen businessman Adolf Luderitz at the territory of the modern Namibia. In April 1884 German Southwest Africa was formed here. The lands of Adolph Woermann – German Cameroon in July of 1884. German Togo in July of 1884 German East Africa (Tanzania) that previously belonged to Carl Peters and The Society for German Colonization, in February of 1885. Protectorate of Witu (modern Kenia) that belonged to brothers Denhardt. German New Guinea and Bismarck Archipelago In 1885 Bismarck abandoned the idea of the consistent colonial politics, and concentrated his efforts on the relationship with England and France. Colonies were used only as a bargaining chip in negotiations. At the Berlin Conference of 1884-1885 years, A frica was divided among the European powers, and according to Helgoland-Zanzibar agreement of 1890 African protectorate Witu was traded for the strategically important for Germany island of Helgoland in the North Sea. Under Wilhelm II Germany tried to enlarge the sphere of its colonial influence by increasing the number of commercial representatives.

Canon Digital Cameras Essay Example | Topics and Well Written Essays - 3500 words

Canon Digital Cameras - Essay Example The reason is that such companies have adopted effective strategies than relying on raw money power and propaganda. The lack of sensible strategy and the failure to use technology, combined with obsolete methods of marketing seems to be the bane of many companies who are not able to make a successful thrust in the market. Most ideas are either short sighted or serve only the immediate purposes of the company. Lack of professionalism is very evident in the management of many companies that has great potential. A very important aspect of business that still is a gray area for many business organizations is effective customer management. Canon's long 70-plus year history of expertise in the photographic industry positions us for such market leadership," said Yukiaki Hashimoto, senior vice president and general manager of the consumer imaging group at Canon U.S.A., Inc. "We are proud to be the camera of choice for consumers and professionals. We are the only camera company today that truly offers a full line of consumer and professional digital imaging solutions. By designing and manufacturing our own lenses, CMOS image sensors (found on the company's digital SLRs) and image processors, we can control both image quality and cost - ultimately providing consumers with the best digital imaging options.More than 60 years of experience and know-how,  Canon started out as a company with a handful of employees and a burning passion. That company soon became a world-renowned camera maker and is now a global multimedia corporation. However, the origins of our success remain unchanged: the passion of our early years and tech nological expertise amassed over more than 60 years.  

American revolution Essay Example | Topics and Well Written Essays - 250 words

American revolution - Essay Example They considered the British ruling to be unfair. All the peace deals they stroke with them always backfired and the Americans got very little representation in parliament. Most colonists including the French and Indians wanted to move part ways with the British administration thus making the fight for independence in America inevitable. By 1665, the Gross national Product (GNP) of the North America’s economy had grown with a huge margin of close to 25 times the normal rate. This meant that the British colonists led a lavish lifestyle (Foner 45). This made the Americans uncomfortable because they were the ones subjected to heavy taxes. Such a difference in ideological bearing in terms of social status and governance forced the Americans to push for changes and dare the British colonists into war until they could realize their independence. The war had little impact on the religious sector in America. The traditional churches grew stronger than they were before the war. Since churches were good weapons of passing the message to authorities, by 1845, the Methodist Episcopal Church had grown to be one of the largest churches in America. In Mexico for instance, the introduction of formal education suppressed the Mexico’s Indian culture. On the contrary, the art industry improved because Indian and Christian romanticism was mixed to improve the Mural art. A historical journey for America’s independence involved lots of bloody battles, cruelty, perseverance and persistence. It was actually inevitable because the British colonial government was unfair and could often mistreat Americans. The later were subjected to a series of taxes and violation of Acts with the aim of benefiting the colonial masters. Even after revolution, it is evident most Americans restored their cultured with exception of a few minority groups like the Indians, who were suppressed by the introduction of formal

What is philosophy, and how does in differ form myth and religion Essay

What is philosophy, and how does in differ form myth and religion - Essay Example Quite interestingly, there are no writings of authored by Socrates that propagated during his lifetime. What’s more, his life has been the subject of a bitter ending but needless to say that his tragic ending ended in vain. Though he had not been popular or rich in his endeavors, he was gifted with students who carried with them the teachings of their ostracized and misunderstood teacher. Charged with corrupting the mind of the youth, Socrates came to suffer a painful death. Yet it is his fervent passion in teaching that has transcended the centuries up to this day where the ‘Socratic method is being widely used as the preferred system of teaching among progressive schools. The asking of the ‘why’ in all that we do is the penultimate requisite in all the things we do as he had emphasized. This proves the idea that it is more often in the questions that we ask that we are searching than the answers we provided or are provided that lies where the truth is. And in the process, we figure out who we truly are and why we do the things that we do. According to the Grolier Encyclopedia of Knowledge, Socrates while living in Athens, saw how the children were educated. Sophists, who were paid for their vocation, taught their students on ways to be successful in life (pp. 375-379). How they are to be rich later on in their lives. But they never questioned the right way. Socrates was more intent on showing the right way. He contended that there are general principles that should justify the behavior of man. These principles should be taught and that they must be the main focus of their life’s education in the process. Though without any paper with his name affixed on it, the influence of Socrates can be traced on the writings of Plato. Through him, the teachings of Socrates were passed down through the generations. It is in the ‘’Dialogues’ of Plato that we came to be

American revolution Essay Example | Topics and Well Written Essays - 250 words

American revolution - Essay Example They considered the British ruling to be unfair. All the peace deals they stroke with them always backfired and the Americans got very little representation in parliament. Most colonists including the French and Indians wanted to move part ways with the British administration thus making the fight for independence in America inevitable. By 1665, the Gross national Product (GNP) of the North America’s economy had grown with a huge margin of close to 25 times the normal rate. This meant that the British colonists led a lavish lifestyle (Foner 45). This made the Americans uncomfortable because they were the ones subjected to heavy taxes. Such a difference in ideological bearing in terms of social status and governance forced the Americans to push for changes and dare the British colonists into war until they could realize their independence. The war had little impact on the religious sector in America. The traditional churches grew stronger than they were before the war. Since churches were good weapons of passing the message to authorities, by 1845, the Methodist Episcopal Church had grown to be one of the largest churches in America. In Mexico for instance, the introduction of formal education suppressed the Mexico’s Indian culture. On the contrary, the art industry improved because Indian and Christian romanticism was mixed to improve the Mural art. A historical journey for America’s independence involved lots of bloody battles, cruelty, perseverance and persistence. It was actually inevitable because the British colonial government was unfair and could often mistreat Americans. The later were subjected to a series of taxes and violation of Acts with the aim of benefiting the colonial masters. Even after revolution, it is evident most Americans restored their cultured with exception of a few minority groups like the Indians, who were suppressed by the introduction of formal

Aboriginal native of canada Essay Example | Topics and Well Written Essays - 1000 words

Aboriginal native of canada - Essay Example ossible for the government to determine the land base for these groups in the form of reserves, and defined who qualified to an Indian in the form of Indian status. The governing structures on Aboriginal communities used the Indian Act to come up with band councils that has control over the rights of Indians to practice their culture and tradition. However, this legislation in now regarded as obsolete since what it stood for in the past does not apply in the modern world. Modern land claim settlement have been formulated which has overshadowed the authority of the Indian Act over specific Indigenous groups. The Indian Act has been the cornerstone for the Aboriginal natives in Canada since its inception into the parliament in 1876 (Steckley & Cummins, 2008). The Act continues to be an important element in the management of Aboriginal affairs in the country. However, the act was legislated without the Indian consent, participation or meaningful consultation. The act became a means to separate the indigenous people from the rest of Canadian society by members of the dominant society until they are ready for transition. The government gave itself authority over the lives of Aboriginal people in order to control their lands and lives, denying them of their basic Canadian civil and personal rights. The Aboriginal people got the Indian status under the act, which gave them membership to the Indian bands created and recognized under the act. The government appointed Indian Agents who however had more powers than the Aboriginal officials did. The indigenous people also had fewer rights than the Canadians, which meant that they could not get the opportunity to vote. The government tried to make the act work by introducing the concept of enfranchisement, which involved the removal of an individual from the list of status Indians. The government considered these individuals ready for entry into the Canadian mainstream. They enjoyed the freedom of being a Canadian citizen.

Europe and the Great Depression of the 1930s - Study Notes Essay Example for Free

Europe and the Great Depression of the 1930s Study Notes Essay The Great Depression of the 1930s was a result of World War I. Germany had to pay off war debts to France and Britain, but in the meantime, they borrowed money from the U.S. There was a chain connecting everyone, and when Germany finally failed to pay France and Britain, the chain of money stopped. France and Britain could not pay the U.S. back, and the stock market crash ensued shortly afterwards. Its severity was due to the chain reactions and interlocking of the different countries. Germany was suffering major inflation, and simply could not pay or make up its debt to the other countries. If France and Britain were equally blamed for the war, it may not have happened, because Germany would not be supporting the countries economically. The National Government took three decisive steps to attack the depression. First, to balance the budget, it raised taxes, cut insurance benefits to the unemployed and the unemployed and the elderly, and lowered government salaries. Its leaders argued that the fall in prices that had taken place meant that those reductions did not appreciably cut real income. Second, in September 1931, Britain went off the gold standard. The value of the British pound on the international money market fell by about 30 percent. This move somewhat stimulated exports. Third, in 1932 Parliament passed the Import Duties Bill, which placed a 10 percent ad valorem tariff on all imports except those from the empire. Gold and free trade, the hallmarks of almost a century of British commercial policy was abandoned. The Popular Front, on June 8, 1936, immediately raised wages from 7 and 15 percent, depending on the job involved. Employers were required to recognize unions and to bargain collectively with them. Workers were given annual, paid two-week vacations. The forty-hour week was established throughout French industry. Everyone was terrified of the Third Republic. The outflow of foreign capital from Germany beginning in 1928 undermined the economic prosperity of the Weimar Republic. The resulting economic crisis brought parliamentary government to an end. In 1928 a coalition of center parties and the Social Democrats governed. All went reasonably well until the depression struck. Then the coalition partners disagreed sharply on economic policy. The Social Democrats refused to reduce social and  unemployment insurance. The more conservative parties, remembering the inflation of 1923, insisted on a balanced budget. The coalition dissolved in March 1930. Hitler came into office by legal means, he was eventually elected Chancellor by the president and all the proper documents were completed. When the president of Germany died on August 2, 1934, Hitler combined the offices of chancellor and president. He was then the sole ruler of Germany and of the Nazi party. No, his dictatorship was not inevitable. His seizure of power was more by impersonal forces, especially because he only became ruler of Germany when the President died. Nazi economic policies maintained private property and private capitalism, but subordinated all significant economic enterprise and decisions about prices and investment to the goals of the state. Hitler reversed the deflationary policy of the cabinets that had preceded him. He instituted a massive program of public works and spending. Many of these projects related directly or indirectly to rearmament. The government sponsored canal building, land reclamation, and the construction of a large highway system with clear military uses. The government returned some unemployed workers to farms if they had originally come from there. Other laborers were not permitted to change jobs. The Nazi economic experiment proved that by sacrificing all political and civil liberty, destroying a free trade-union movement, preventing the private exercise of capital, and ignoring consumer satisfaction, full employment to prepare for war and aggression could be achieved. Terror and intimidation had been major factors in the Nazi march to office. The SS had originated in the mid-1920s as a bodyguard for Hitler and had become a more elite paramilitary organization than the much larger SA. The SS was the instrument that carried out the blood purges of the party in 1934. The police character of the Nazi regime was all-pervasive, but the people who most consistently experienced the terror of the police state were the German Jews. Hitler, Mussolini, and Stalin each used terror to achieve their goals. With terror the number one populace concern, rebellion was less omniscient. The people would worry about staying alive and doing the things that please the ruler rather than make a mistake, plan a rebellion, or something close to that. Stalin felt that if Russia did not industrialize there would be no way to keep up the rest of the fast-advancing Europe. The production of iron, steel, coal, electrical power, tractors, combines, railway cars and other heavy machinery was emphasized. The labor for this development was supplied internally. Capital was raised from the export of grain even at the cost of internal shortages. The fact that Russia had a five-year plan probably allowed the Soviet Union to survive the German invasion. The targets of the purges were in all areas of party life. No one can explain why some were executed, others sent to labor camps, and still others left unmolested.

The Trends In Globalization

The Trends In Globalization Globalization is a process of connection between the people, companies and governments from different countries. It is a process of international trade, financial market and technological development in the world. It influences the environment, political principle, economy, personal perspective and values, and culture. Technological advances and mass transportation lead people to get closer, travel more frequently and increase international cooperation that gives more opportunities to investors and businesses to expand their global markets. Thomas Friedman described in the video that personal computers and internet are the important drive to globalization. Internet performs as a tool to connect people from different nations. The need for travel is decreasing because of growing use of real-time conferences and online tools on the Internet. Globalisation gives opportunities that more organisations expand their businesses in competitive market. They can spend less operating costs and produce the variety of products and services by using diversification of resources. It effectively reduces the cause of organizational risk and interest payments in different situations. Deregulation is a major factor to boost competition and maintain a free trade. When government and industry associations deregulate the particular rules, companies can find better providers and offer cheaper and better quality of products for customers. In addition, comparative advantage leads the economic growth and does a lot of trade together, so both countries can produce goods efficiently, increase profits and satisfy the demand of goods for numbers of people. Globalisation helps developing countries to develop their economy and improve their standard of living. International organisations set up companies and factories which create a lot of job opportunities for the poor in developing nations. Thomas Friedman said that companies go global for markets and labour. Now the change is that globalisation is led by individuals. Individuals can move to another countries as well as use Internet to receive and send information. Identifying Forces Driving Globalization (1079 words) According to the publication from United Nations ESCAP, globalisation is defined as the culture which influences economy and business in the world. It is the motive force which increases the cooperation and communication across different countries. Economists assume that globalisation leads to develop the global market. Historians see globalisation is dominated by global capitalism. Sociologists believe that global movement of people, goods, and ideas change lifestyle and social values of everyone in the society. For the political scientist, they say that state sovereignty is eventually taken away by the globalization. There are some driving forces which accelerate the integration of regions and nations through economic development. Trade International trade had become the significant drive of globalization after the Second World War. Protectionism was introduced during this period. Government restricted the international trade in order to protect local farmers and businesses from external competition. It consisted of import tariffs, quotas, subsidies or tax reduction to local enterprises and state intervention until liberalization was emerged. World Trade Organization drives global economic integration and promotes world peace more deeply. World Trade Organization was established by the member states in 1995. The aim is to discuss trade agreements, settle trade disputes and comply with trade rules. It helps open the global free trade as well as protect all members in trade environment. GATT is a multilateral agreement which eliminates the trade barriers and reduces tariffs among member states. Capitalism was also introduced in Western world in 19th and 20th centuries. It is a current economic system which everyone can enter the market and provide goods and services. Through the selling process, they can either lose money or gain profits. Capital and assets are owned by entrepreneurs. Government has no right to control the flow of market. Finance The free market increases the frequency of international trade. Companies from developed countries offer resources and capital to developing countries in order to help them improve their poverty and boost their economy. It is also called foreign direct investment which means companies invest through buying a company, a merger or an acquisition of the company in another country. A lot of companies outsource the production. They cooperate with suppliers under the contract. Then suppliers hire labour to produce goods such as electronics, automobiles, textiles and garments in factories which avoid the high production costs, taxes, labor costs and utilities for companies. The risk of failure will be decreased in results of suppliers train labor equipped with specialized skills. Companies engage in new technology, goods and services. International production networks have emerged in the global market from the US since the 1960s. It was rapidly developed especially in East and Southeast Asia. Because of numerous multinational corporations faced high labor costs and import products increase while they had to provide cheap products against other competitors, MNCs has started to adopt outsourcing which forms global supply chains in Asia. They set up different regional offices and factories in a few of Asian countries. Developing countries in Asia rely on technologies from Japan, The US and EU countries for production. China, a global assembly centre, is the leading country in international production networks. And China exports the most in the world as well. In addition, ASEAN was created by countries in Southeast Asia since 1967. The aim is to increase the economic growth and achieve the free trade agreements with neighborhood countries. Recently, the economic crisis affects ASEAN that the foreign direct investment is decreasing in some Asian countries. According to ASEAN Secretary-General Surin Pitsuwan (The Jakarta Post, August 10, 2011, Global debt crisis to affect ASEAN, P.1), a lot of investors are from European Union, which comprises 22% of total foreign direct investments. ASEAN needs to keep their motivation and strengths. Communication It is impossible to open the international market without information technology, which has been rapidly improving the communication between people in the world. Internet and telecommunications are beneficial to the trade and financial industries. Companies enable to contact customers from different countries immediately and do transactions accurately. People can receive the knowledge and new ideas coming from other nations and also influence other people to make progress in different aspects. Using Internet is beneficial to companies that they can save time and cost. They also offer 24 hours services and online payment, reach their customers instantly and track products accurately. People can use mobile phone to make long-distance calls via the satellite technology and use Internet by accessing broadband data connection. Nowadays, these technologies are commonly used in businesses. Transport Transport is indispensable to boost the global market. Different means of transport can be used for delivering. In order to facilitate the development of logistics, people had invented large ships which contain very large capacities. It helps increase economic efficiency. Countries link closer by roads and highways. Compared to the earliest time, people went on an expedition and rode horses to other nations for trading. They can use cars and trucks to arrive different places now. Air freight has become the essential transport mode. It saves time and minimizes the damage and risk. For example, flowers, vegetables, meats, frozen food and some computer parts must export to other countries by plane. According to Boeing (Boeing, n.d. , World Air Cargo Forecast, P.1), air freight is widely used but it slowly grows due to the economic crisis and high fuel prices. People change to use more vehicles and ships which can reduce fuel costs. Using air transport influences by different factors such as exchange rates, air service agreements and other restrictions for the importing countries. However, ship transport is still the most major transport for delivering abroad. Since industrialization developed especially in Asia in the 1980s, using the ship transport has increased significantly. Boeing stated that it carried 8.8 billon tonnes while air freight had only 43 million tonnes in the world in 2011. The maritime transport is mostly used for bulk items such as oil and grains, and most dry products go for air transport. As shown, we see that these five driving forces have deeply affected the globalisation. Global trade boosts the development in finance, communication and transport. At the same time, they help the trade easier and gain more opportunities in businesses. Internet and telecommunications are modern technologies which allow connecting between suppliers, retailers and customers from different nations in results of the productivity and sales increase. Innovative technology and human skills improve gradually, so that people have better lives than the old times. Identifying Different Responses to Globalization (1043 words) According to the report from European Foundation for the Improvement of Living and Working Conditions, globalisation is related to European integration. Economic integration has been growing in the European Union since the enlargement of EU and the single market was created. Now the EU has 27 member states, which expands the economic development and increases the cooperation between Western Europe and Eastern Europe. As a result, both eventually improve the poverty especially in Eastern Europe, increase GDP and create more business and job opportunities. Nevertheless, economic integration causes some companies lose places in the competitive market. This part will be analyzed responses of globalisation among member states, institutions and individuals. Eurobarometer has investigated public views over globalization in 15 member states between 2003 and 2006. In 2003, 63% of interviewees from member states said that they approved the development of globalization while 29% of them opposed it. In 2006, only 42% of people thought that the globalization had positive impact and 44% of those believed that it had negative one. It seemed the fact that perspectives over globalization were more negative. In addition, another survey showed that more people who thought globalization intervened in the market share and job opportunities for companies. The main concerns were some employers lost jobs to those from low-income European countries and had more mergers and acquisitions of local companies. For example, most of the people in Poland believed that globalisation led their country to open borders and encourage numbers of migrations. However, young people still worried about the high unemployment rate. Employer responses to globalisation Many private organisations have optimistic attitudes towards globalization. They think that policy measures help maintain the competitiveness such as tax reduction and labour law. Looking into a few of countries, employer organisations have different responses. The Confederation of British Industry says that domestic companies gain more profits via exporting to fast-growing countries. Reform and low-cost production are their long-term strategies for business. In the Netherlands, the Confederation of Netherlands Industry and Employers says that a good business environment is necessary for globalisation including the balance of labour market and salaries. The division of labour is also essential which means production industry needs employees equipped with specialised skills and high value-added work needs professional workers who have more creative ideas. In Finland, the Confederation of Finnish Industries explains that the impact of globalization comes from the way that private enterprises and government react. Companies gain profits from enhancing their competitiveness in the foreign market, also they help increase the GDP of developing countries in results of growing the demand for their Finnish goods or services. The General Confederation of Italian Industry states that local companies rely on the international market. Government engages in encouraging them to develop exports and promote their products in overseas. Increasing the competitiveness needs government and private enterprises to conduct internal procedures rapidly, improve the infrastructure and minimize costs. Trade unions responses to globalization Trade unions agree that globalisation is the existence of process. They concern that it will worsen the social values and working conditions. Therefore, trade unions monitor based on social policies and communicate with European Works Councils. There are a few examples of different countries. Trade unions in Belgium insist that Europeanization is connected to globalisation. They promote the equality and solidarity. In 2007, they asked the government to conduct social and economic policies at European level. They also purposed to increase more professional jobs and continued expanding the market at global level. However, globalization has bad effects on privatization. In Germany, trade unions say that globalization brings the economic growth and employment opportunities. Some companies find the assistance from trade unions due to problems of relocation abroad. Regarding to similar situations, trade unions would look up the international labour guidelines and other agreements. They will also contact with European and global works councils. Government should set up RD while companies should improve the quality of products, strengthen the training for the staff and commit to innovation. In Austria, trade unions express that the large companies should build the head offices in its own country because the economic growth does not only involve in the relocation in target countries, effects of supplier industries and other services should be taken into account. For example, trade unions purposed the government to avoid the relocation abroad and have mergers and acquisitions by foreign enterprises. Institutional responses to globalization Government enforces policies to resolve impacts on globalisation including relocation and foreign companies take over the local ones. Both damage domestic market and cause further consequences. Government intervenes in the relocation appropriately in order to reduce serious effects which occur in the country. It encourages domestic companies to invest the production in its country such as using political pressure, subsidizing the cost of production and making mutual agreements. Government also creates good business environment for local companies including accelerating administrative procedures, offering tax reduction and boosting foreign countries to invest in its country. The backup support is important, particularly giving financial assistance to unemployed workers and providing job opportunities for them. There are some examples of government prevents the relocation abroad. In Sweden, Saab, an automobile company, decided to relocate its production from Western Sweden to Germany. Government agreed on offering 10 million euros fund to Saab. Afterwards, the fund was used to develop RD research, which improved car technologies, convinced Saab successfully to locate the production in the country and prevented to cut the workforce. A lot of local and foreign companies left their businesses in Malta and relocated them in developing countries such as Bulgaria, Romania and China. It was hardly convince them to keep the production due to higher labor costs in its country. Government did not intervene in it instead of encouraging foreign investors started up the high value-added industries. However, Denim Services, a local clothing company, decided to relocate its production. Then the government helped search an investor for Denim Services but it was not successful, in turn 1,200 staff lost jobs. As shown, we understand that globalization influences the EUs economy in positive and negative ways. Some employers, trade unions and governments express their concerns and others welcome the foreign direct investments. Each stakeholder should reach when globalization has serious damage on its economic development. Current Trends in Globalization According to the report from World Trade Organisation, international trade began after Second World War. Then it grew slowly because of the inflation and high fuel prices. In order to rebuild the market, the US executed the program called The Marshall Plan. They offered $13 billion to help create economic integration and eliminate trade conflicts in Europe. According to Herman Van der Wee (Robin Hogg and Max R. Hall, 1986, Prosperity and Upheaval: The World Economy, P.44), It gave a new impetus to reconstruction in Western Europe and made a decisive contribution to the renewal of the transport system, the modernization of industrial and agricultural equipment, the resumption of normal production, the raising of productivity, and the facilitating of intra-European trade. Afterwards, the US appeared the currency crisis. In 1971, they halted the link between dollar and gold which was known as the Bretton Woods system. It helped stabilize the economy. The US also started adopting floatin g exchange system. Because of the developing countries faced high interest rates and a big hit in debts in the 1980s, the foreign direct investment had been introduced. International trade could be divided into three groups. The first group was West European countries were in favour of the liberalization of market and they obeyed GATT and capitalism. The second group was the Soviet Union, Eastern bloc and China advocated the trading system under communism which meant all companies were owned by the state. The last group was developing countries called for political independence from 1946 to 1962, but government still intervened in the market in order to protect local enterprises. As a result, the developing countries in last group enabled to expand more trades than the first two groups. Afterwards, East Asian countries abolished the third trading system because the economy had improved and international trade grew significantly. As the following table, it shows that the trade had a high growth at 8.2% between 1950 and 1973 after the end of Second World War due to the value of money rose. During this period, European integration increased the trade between different countries more frequently. The innovative technologies developed rapidly which increased opportunities to expand exports. Japan developed the ship industry successfully followed by Asian Newly Industrialized Economies grew in the economic development, namely Taiwan, Hong Kong, South Korea, China, Thailand and Singapore and Malaysia. They mainly exported textiles, electronics and computer products. Then the trade in Japan went down and it was gradually replaced by NIEs and China. Nowadays China dominates the export market, mainly relies on the production of goods. The US started the international trade in the 1950s. They developed automobile industry together with Canada and signed mutual agreements in 1965. Unfortunately, the exchange rates were not stable for exports causing many companies lost profits. Exporting oil to Middle East also lost a lot of money. In 1993, they created North American Free Trade Agreement, but it failed to resolve the downfall of exports. However, Soviet Union, Western Europe, North America and Japan comprised with 70% of world trade while 80% of it was from NIEs in 1993. In industrial countries, the demand for agricultural products increased from 40% in 1955 to 60% in 2006. On the other hand, the need for fuels and mining products slightly decreased by 10% in 1955 and 2006. In the developing countries, clothing and textiles grew to about 68% and 55% respectively between 1983 and 2006. Office and telecom equipment was one of the major export products, which continued increasing to nearly 53%. On the contrary, the demand for automobile products remained at the bottom. Therefore, developing countries supply about two-thirds of clothing products to other countries while about one-half goes for textiles and office and telecom equipment. http://www.ehow.com/about_4780798_advantages-doing-business-online.html http://www.wto.org/english/thewto_e/whatis_e/who_we_are_e.htm http://www.wto.org/english/thewto_e/whatis_e/what_we_do_e.htm http://www.investorwords.com/2182/globalization.html http://www.investopedia.com/articles/economics/10/globalization-developed-countries.asp#axzz2CVHQVb9c http://economics.about.com/od/globalizationtrade/l/aaglobalization.htm 18/11 http://www.ehow.com/about_5076380_deregulation.html 18/11 www.unescap.org/pdd/publications/regcoop/ch1.pdf 18/11 http://www.unescap.org/tid/publication/tipub2624-chap1.pdf 25/12 http://www.thejakartapost.com/news/2011/08/10/global-debt-crisis-%E2%80%98-affect-asean%E2%80%99-sooner-or-later.html 25/12 http://www.boeing.com/commercial/cargo/wacf.pdf 25/12 http://www.eurofound.europa.eu/pubdocs/2008/07/en/1/ef0807en.pdf 26/12 www.wto.org/english/res_e/booksp_e/anrep_e/wtr08-2b_e.pdf 26/12 www.books.google.nl/books?isbn=0520058194 29/12

The Moral Implications of The Pardoner?s Tale and The Nun?s Priest?s T

During the Middle Ages, England was a nation in social chaos. Deception of every kind was rampart throughout the lands. Many people felt that there was a great need for moral improvement in society. In Geoffrey Chaucer’s The Canterbury Tales he clearly brings to light his thoughts and concerns of â€Å"ethical cleansing.† No tale more fully expresses this idea than that of â€Å"The Pardoner’s Tale† and â€Å"The Nun’s Priest’s Tale.† â€Å"The Pardoner’s Tale† suggests a profile of the Pardoner as a moral man, a man of God. The narrator is viewed as a wise, gentle, and truthful man who wants to share his story in a respectful tone. His story reveals his message, which is that greed leads to destruction and the corruption of all things good. The Pardoner appears to have beliefs that are consistent with the moral of the story. As he describes the journey of the three riders, he recognizes the evils of being greedy. â€Å"For it was utterly the man’s intent/ To kill them both and never to repent†(255). He is perceived as a holy man who values truth and honesty. His tale describes the downfall in man’s pride and arrogance. This is demonstrated through the irony of the three riders as they seek Death, whom they find when they plot against each other for selfish reasons and kill one another. â€Å"They fell on him and slew him, two to one†¦He took a bottle full of poison up/ And drank and his companion drank from it also and they both perished† (256). The Pardoner’s prologue, however, reveals a man dedicated... The Moral Implications of The Pardoner?s Tale and The Nun?s Priest?s T During the Middle Ages, England was a nation in social chaos. Deception of every kind was rampart throughout the lands. Many people felt that there was a great need for moral improvement in society. In Geoffrey Chaucer’s The Canterbury Tales he clearly brings to light his thoughts and concerns of â€Å"ethical cleansing.† No tale more fully expresses this idea than that of â€Å"The Pardoner’s Tale† and â€Å"The Nun’s Priest’s Tale.† â€Å"The Pardoner’s Tale† suggests a profile of the Pardoner as a moral man, a man of God. The narrator is viewed as a wise, gentle, and truthful man who wants to share his story in a respectful tone. His story reveals his message, which is that greed leads to destruction and the corruption of all things good. The Pardoner appears to have beliefs that are consistent with the moral of the story. As he describes the journey of the three riders, he recognizes the evils of being greedy. â€Å"For it was utterly the man’s intent/ To kill them both and never to repent†(255). He is perceived as a holy man who values truth and honesty. His tale describes the downfall in man’s pride and arrogance. This is demonstrated through the irony of the three riders as they seek Death, whom they find when they plot against each other for selfish reasons and kill one another. â€Å"They fell on him and slew him, two to one†¦He took a bottle full of poison up/ And drank and his companion drank from it also and they both perished† (256). The Pardoner’s prologue, however, reveals a man dedicated...

Against the Flow :: Teenagers Teens Media Trends Essays

Against the Flow The stereotypical American teenage girl follows the entertainment industry as if it were her livelihood. She listens to pop, rap, and R&B. She goes shopping almost every weekend for the next midriff-baring fashion. Television is scheduled into her day as if the VCR had never been invented. She is on top of the trends, ready with plastic in hand for anything the market will push her way. I am not your typical teenage girl. I like to see movies, but often put everything else ahead of going to a movie theatre and must catch up by watching several movies from the video store. When pop describes a genre of music rather than a carbonated beverage, I often find that I will know the words to an entire song without ever learning its title or artist. And there are certainly no skimpy clothes in my closet or drawers. I feel as though I am looking from the outside in on the teenage world. Despite my being in this age group, I have never really been caught up in the group that has the most disposable income in the United States. I constantly observe a cycle of desire and consumption with nothing standing between teenagers and the latest fad. But how did this cycle start? How will it ever end? More importantly, is it even healthy? The trends within the teenage market do not begin with the teens themselves. Rather, we are targeted as the group with disposable income, and a LOT of it. Most teenagers with summer jobs use the money to buy more "stuff": a car, an iPod, or a new outfit for the coming school year. This attitude towards money breeds irresponsibility. We are taught to spend, not to save. If we want something, we should buy it on impulse. Where are the parents in this cycle? They hand over the cash in the form of allowances, credit cards, and "love me" gifts. Among my friends, many kids who grew up in broken homes or double-income households receive money as gifts when the parents can't spend time with their kids. In essence, they were saying, "I don't have time for you, so here is some money; go buy something you want." Or so I have been told by teenagers in this situation. All this money being shoved at teenagers with no bills to pay leaves them with a wad of cash just begging to be spent.

Tax Memo

Facts Latrell accumulated frequent flyer miles from his business travel as a CPA in which his employer paid for the business trips, and he was not taxed on the travel reimbursement. He recently used his Delta Skymiles to purchase a free roundtrip airline ticket worth $1,200 to Milan, Italy. Issues Is an employee’s personal use of frequent flyer miles earned as a result of business travel taxable? Authorities IRC Sec. 62(a) IRS Announcement 2002-18 ConclusionNo, an employee’s personal use of frequent flyer miles earned as a result of business travel is not taxable. Because Latrell’s used his frequent flyer miles to purchase an airline ticket instead of redeeming his frequent flyer miles for cash, he does not need to include the value of the airline ticket in gross income. Analysis IRC Sec. 62(a) provides the deductions from gross income that are allowed for computing â€Å"adjusted gross income. † IRC Sec. 2(a)(1) states that gross income includes fringe be nefits such as frequent flyer miles accumulated from business travel. IRC Sec. 62(a)(2)(A) states that the reimbursed expenses of an employee related to his or her performance of services under a reimbursement or other expenses allowance arrangement with the employer are allowable deductions in addition to those allowed by IRC Sec. 161 through IRC Sec. 196. Since under IRC Sec. 62(a) frequent flyer miles are categorized as deductions to gross income, they are not taxable.IRS Announcement 2002-18 also states that frequent flyer miles or other in-kind promotional benefits, such as a free airline ticket, earned by the taxpayer’s business travel will not represent taxable income. However, this ruling applies only to in-kind benefits and not to benefits that have been liquidated or converted to cash. Therefore, since Latrell used his frequent flyer miles to purchase an airline ticket instead of redeeming his frequent flyer miles for cash, he does not need to include the value of t he airline ticket as taxable income.

Communication Accommodation Theory

Communication Accommodation Theory (CAT) states that people adjust their communication to others due to various reasons: seek for listener’s approval, maintain positive social identity and wanting to achieve communication efficiency. According to Giles, people accommodate their speeches and behaviors more to the people they found attracted to and who have more similar beliefs and attitudes with them. Giles suggested that people use perception and evalution in conversations, which means people observe and interpret message before they decide how to act in a conversation.Moreover, people who has a lower social status is often more likely to accommodate to and guided by people who are from higher social status. People also perform their behaviors according to norms and appropriateness, where they try to reach the expectations of behaviors in conversations. CAT suggests several ways when people adapt during conversations: convergence, divergence and overaccommodation. People may a djust themselves in order to highlight similar behaviors to others or distinguish themselves from others.Convergence is a strategy used to adapt another’s behaviors. Usually people converge toward stereotypes. Divergence is used to emphasize differences between communicators. It is a way to maintain one’s social identity and power status. Overaccommodation means to overdo in regulating to others even acting from good intentions. What Giles suggested in the theory is more than only showing us the reason we accommodate or Not accommodate to others in conversations. People use these tactics in order to maintain their social identities and statuses.It is especially important to minorities, whom are always expected to adjust to the mainstream. This theory make them realize what they have been doing unconsciously and what created unjustice in society. Another phenomenon that the theory has suggested is that people sometimes over-accommodate in order to fit in a group. People try to be someone who they are not even partly similar. Learning this theory might allow them to realize it might not be a good idea to overly adjust. Communication accommodation theory Theory Theory of Communication Accommodation Keenness State university Melinda Sykes Communication Accommodation Theory 2 Introduction Verbal behavior is an active lifestyle that individuals use to convey messages. This are of communication involves a multitude of approaches, both In a behavioral sense but also a social psychological approach. Our behavior alters our environment with or without our permission. Therefore, speech is an integral part of the communication accommodation theory because pitch. Illume. Tone and many others s said to cause a shift in ones behavior. In 1987, Giles & Wingman explained communication accommodation as a theory that examines underlying motivations and consequences of shifts In verbal behavior. This theory attempts to explain why people accommodate or adjust to another's speech and the need to gain approval or maintain social identity with whom they are speaking with. The theory assumptions are that perceptions of another's speech help Individuals t o evaluate and behave towards that person.The purpose of this paper Is to discuss the development of the theory by reviewing research tested and or extending the theory. More Importantly, the paper will develop an overall evaluation of the theory strength's, weakness and heuristic potential. Both speech convergence and divergence, they magnify the movement toward or away from the speech style of the other. And determine that it is ultimately motivated by an assumption about the other's speech (Giles, Mullah, Abroad, & Johnson, 1987).These strategies give great reference and understanding of the accommodation principle in communication. Communication Accommodation Theory 3 Convergence and divergence are strategies that give light on the reasons why individuals adapt to one another's speech rate. Convergence indicates that â€Å"individuals adapt to each other by slowing down or speeding up speech rate, lengthening or shortening pauses and utterances, and using certain forms of polit eness, tag questions and verbal intensifiers in their speech† (Infants, Rancher, & woman, 2003).Divergence refers to the way speakers accentuate vocal and linguistic differences to underscore social differences between speakers (Infants, Rancher, & Woman, 2003). Though the strategies differ linguistically they are the same in concept. They are unconnected in the sense â€Å"the strength of a single response may be, and usually is a function of more than one variable and a single variable usually affects more than one response† (B. F. Skinner, 1957). Street and Giles assumed that divergence is generally used when others are members of undesirable groups or hold distasteful attitudes (1982). Ultimately, we converge with others in interaction if they are powerful and we want to be like them. We diverge from others in interaction if it is important for us to highlight a separate and distinct identity' (Miller, 2005). Over time, researchers have examined the area of gender a nd communication. The research has lead to an understanding that individuals classify according to gender orientation rather than biological sex (Virginia Wheelers, 1984). The research uncovered that feminine and undifferentiated individuals were more accommodating than masculine.The research runs along the same parallel that â€Å"feminine language† is viewed as more considerate cooperative, helpful and submissive (Stewart, Stewart, Cooper, & Friendly, 1996). This issue is heuristic in the sense is has brought about the research of sound play. Communication Accommodation Theory 4 Bambini B. Speechifies, author and scientist researched sound play and described it as vocal/verbal activity of a single speaker, more importantly used between young children and mothers (Ochs & Sheffield, 1983).In these exchanges, children pay attention to the phonological shape of one another's utterances and repeat or modify slightly a sequence of sounds Just produced. The study has been reported in a number of different cultures. Speech convergence is expressed during sound play. The approval of the mother or the child's adjustment gains satisfaction for one another. These results suggest that similarity in speech and tone influence perceptions of a relationship and gains overall approval. The study observed the use of sound play, convergence and divergence in the workplace as well.The method was simple observation through the use of office cameras and role play. The purpose was to observe the amount of times the three strategies mentioned above were used and by what gender. The results of the study results of women showing convergence almost in all cases that presented themselves. Their speech in terms of pitch, volume and tone were all demonstrations that ran insistent with the implied hypotheses. The women showed signs of being more considerate, understanding and submissive.Their tone and volume were reported to be lower and seemed more empathetic to whom they were spea king with. While the men seemed very consistent with their regular speaking tones in the midst of adversity or casual conversation. More actions of divergence were shown by the male participants. Communication Accommodation Theory 5 Instances were numerous on the part of correcting others verbal expressions and used more extensive Jargon in the workplace. Research has found that stereotypes continue to show the relevance and authenticity of the convergence and divergence strategies.For example, blind persons report individuals who communicate with them tend to shout or exaggerate behaviors unrelated to their ability to see. Nurses use â€Å"baby talk† to the institutionalized elderly, regardless of the individual's capabilities (Infants, Rancher, & Woman, 2003). Another example would be the tendency of individuals to yell or express exaggerated movements to persons who cannot hear. Research has been evaluated with gender playing a role in speech convergence and divergence. So ciety as given norms that inhibit the expectancy of speech from women and men.Even women's speech exhibits marked differences compared to the speech of men, provided that women use more polite expressions and seem to adopt standard forms, while the latter tend to exercise their â€Å"right† to do as they see fit (Miller, 2005). Society norms have provided the benefit of men using divergence and women more commonly using convergence to gain approval for satisfaction. As Robin Alaska once said, â€Å"women collude in their own subordination by the way they speak. † Speech divergence in the use of metaphors in literature, in that the message used in his kind of form is accessible only to those who are conversant with the code.In this way, members of certain groups or communities can hold up walls. On one hand, exclude the ones who cannot penetrate the mind of the speaker or the writer, but on the other, help cultivate intimacy and a sense of community. Communication Accom modation Theory 6 Communication accommodation theory is a very practical and easy to understand concept. For the reason, we all have experienced the convergence and divergence experience. Either, we were the initiator or the responder. The theory illustrates its opportunity to be tested and observed to gain further extensive research.With test having been conducted and both positive and negative feedback reported, both are good for a theory. It shows legitimacy that the theory is Just that but it also shows some relevance and true findings for the theory. This being said it makes the theory heuristic. Further research, observations, testing and extensions can be produced from this theory. In addition, the theory meets the scientific standards of explanation of the result, â€Å"twin objectives of scientific knowledge† (Griffin, 1991, p. 34). It maintains a simplistic concept and is easy to understand.Having a theory that is testable and leaves room for growth and further expa nsion puts it in the category of credible, substantial theories. A weakness in the communication accommodation theory is that it leaves many questions unanswered. Questions such as the long term changes in behavior and where to draw the line of empathy and the theory are where the theory can be unclear (Infants, Rancher & Hammock, 2005). In order for individuals to understand the difference between the accommodation theory and empathy, they would have to eave the same definition and perception of what empathy is. Communication Accommodation Theory CAT- American History X In this paper, I will use CAT (Communication Accommodation Theory) to explain how convergence, divergence, and intergroup contact are illustrated within the film American History X. Convergence in CAT refers to the accommodativeness, the process concerned with how we both reduce and magnify communication differences between people in interaction. Talking about convergence, people tend to enhance interpersonal similarities and reduce uncertainties. The effect of converging towards or approximately to another can increase liking and enable him or her to be seen more competent and credible.It includes switching to the other’s language or dialect, or assuming the same level of the other’s interruptions, speech rate, posture and so forth. When engaging conversation, if the individuals or in-group identity is viewed more than the out-group identity, there will be convergence and higher communication relational satisfaction. In the film American History X, there are several examples help to illustrate the concept of convergence: Firstly, the attitude and the way of thinking towards Derek are influence by his father who is being murdered and killed by two black people during his duty as a firefighter.In one of the flashbacks in the film, Derek’s family gathered around at the dinner table, Derek mentions his black teachers, Bob Sweeney, who assigned the class to read a book which is written by an African American author. Derek’s father disapproval the book because he is personally having dissatisfaction about his job with two black people got approved to his team. He explains the facts of how the black people in their society and neibourhood would threaten their life and verbally assume Derek is supporting his point of view. All these influences Derek after his father died.He starts to believe that the problems of the society is all race related. Started from that point, Derek strongly stereotypes his ethnic identity b ecause of his father’s prejudices towards the minorities in his society and the reason for his father’s death. His convergence mixed with stereotyping leads to over accommodation which is viewed as disrespectful to his whole family both verbally and nonverbally. Second example of convergence is another flashback in the movie. Derek along with his brother Daniel and girlfriend Stacey gathered a large group of white racism gangs in the parking lot.Derek was having a speech to the whole group about the new immigration and unfairness about the distribution on the resources towards whites and other ethics. After the speech, they destroyed a market which the owner is an Asian. They almost broke everything in the store and beaten up the people inside. The whole actions show that the group of white gangs is trying to show their strong social power to those who has lower power in the society. Besides, the group of white gangs tends to converge to signal their common ethnic and social identities.In another flashback scene, when Derek was in the prison, he tried to find the group who has the similarity with him base on the tattoo on his body. He lay down and worked out in the area where the others ethic prisoners were staying and he threaten them away. Finally he found the group and he is one of the in-group members. Here Derek tends to converge as he wants to gain approval by a group of people with similarity in the prison. He also wants to develop a closer relationship with the other members in his in-group that he didn’t meet before.After three years, Derek gets released from the prison. Daniel’s appearance changes to a younger version of Derek, with shaved headed and tattoo. Derek seems to be frustrated about the tattoo on Daniel’s arm as he thought it would be a bad idea for Daniel to follow his steps and get involved all those racism stuffs. But Daniel says â€Å"I thought you would like it! † Daniel tends to converge to ga in approval and trust from his brother, he tends to develop a closer relationship with him as long as he thought they are sharing the common social identities.Divergence in CAT refers to non-accommodativeness, to magnify the communicative differences. Divergence occurs when individuals desire to represent their in-group identity above others desire. It serves as a distinction to preserve dialect or vocabulary. Members of different ethnic groups often accentuate their identities by diverging from one another both verbally and nonverbally. Divergence can be particularly intense if people feel their identity is threatened and that the other group has historically and illegitimately discriminated against them.If a person accommodates an out-group member in this situations, that person is named as cultural traitor. If the out-group identity is more noticeable than the in-group or individual identity, there will be divergence less satisfaction. Here are some examples help to illustrate th e concept of divergence: When Derek was in the prison, he found his in-group member. Everything is going well till one day Derek find out one of the prisoner in-group member trade with a Mexican American ethic group member. He is disappointed and had never acknowledged the possibility of his in-group member could do wrong.He shows his disapproval towards that member’s action nonverbally and walked away. In the next few days, Derek reveals to sit with his in-group for meals and he didn’t show any respect to his in-group. He started to play basketball with the other out-groups instead of gather with his in-group. By then, he offended the group’s leader of his own in-group and they turned on him and gang raped him in the shower. At first, Derek diverges from his in-group due to the actions of the member trading with the other out-group member. He thinks that is no different with cultural traitor.Then his in-group members disapproval towards his demeanor, the gang r aped accident happened to increasing the divergence. When he was attacked by those he once considered members of his in-group, Derek makes up his mind to leave the group after that as he thinks his social identity is being raped out because he had believed that could only be perpetrated by out-groups. After Derek is released from the prison, he went back to the party held by Cameron, who used to convince Derek to lead several violent acts. He starts off a fight with him due with the issue about his brother Daniel.Derek blames Cameron is the one who giving them so much trouble and asked Cameron to leave them alone. Derek tends to diverge from his in-group to signal his disapproval towards Cameron’s actions and demeanors. He thinks Cameron is trying to put Daniel into hardship like him. Derek broke up with his girlfriend Stacey in that same party. Derek was trying to tell Stacey to leave the group with him together, but Stacey disagree as she thought Derek is in a popular posit ion at that time and she personally doesn’t think there is any problem with the group. They turn out to be enemy.They tend to diverge to signal relational dissatisfaction, Stacey think Derek changes a lot after he gets out from the prison and she thinks he loses his reputation because of what he did to her. In one of the flashbacks in the film, Derek’s family was gathering around with a Jewish man at the dinner table. They talked about the revolution which an Asian market was being destroyed, happened before when Derek, Daniel and Stacey were involved. The Jewish man has different point of view toward the whole racism activity with three of them. Derek started the get mad in the middle of the meal.He thinks that the Jewish man is trying to get sexual benefit from his mother and he is a hater for Derek. Derek rudely asked him to get out of the house and never step into his house again. Derek tends to diverge as he wants to signal the relational dissatisfaction towards h is mother and the Jewish also he wants to disapprove toward his actions in his house, being a hater for Derek. Intergroup contact theory indicates the perceptions of an out-group will change consistent with the perceptions one holds regarding a relationship one has with a member of that out-group.Intergroup communication also maximized the presence of their group and will sometimes leads to a dissatisfied relationship. Here are some examples from American History X helps to explain the intergroup contact theory: During the work in the prison, Derek was assigned to work with an African American man who named Lamont. At first Derek refused to talk to him because of his strong stereotyping but Lamont was always trying to challenge Derek’s deep-set stereotypes. Most of the time for Lamont, it is more likely a one-side conversation.Lamont worked around with Derek’s racist attitude by talking about some common interests for example women and the reason they are in prison. Al ong with the conflicts happened between Derek with his in-group, Derek realizes that those of the other ethnicities were much more like himself than he had imagined before. They become friends afterwards and on the day that Derek got released, they met each other and Derek says to Lamont â€Å"I think part of the reason that I could get out is because of you. † Derek feels thankful to him. His strong stereotyping is lost.Another example is after Derek was being raped by his in-group member; Derek was helpless and feels utterly alone. He lost his cultural identity to cling to and is not belongs to any of the groups. While he was staying in the medical room, his former African American English teacher, Bob Sweeny, came to visit him. Derek seeks helps from him. Bob was willing to help him and he helped him to see how his actions have affected his younger brother Daniel. These two examples show that Derek has changed his attitude towards an out-group after he tried to communicate with them. Stereotyping also reduces for Derek.He tends to have a positively relationship with the out-groups which is the aims of intergroup contact theory. American History X does not only explain the convergence, divergence and intergroup contact theory in CAT (Communication Accommodation Theory), but it also explains more theories in interpersonal and intercultural communication. Convergence, divergence and intergroup are all related to the communication between an in-group and out-group. The film helps to illustrate some facts that also happening in the real life that we have to face and most of the time, the way that we could deal with them is by communication.

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