The Pros and Cons of Welfare Reform Essay - 2384 Words

The Pros and Cons of Welfare Reform There have been numerous debates within the last decade over what needs to be done about welfare and what is the best welfare reform plan. In the mid-1990s the TANF, Temporary Assistance for Needy Families, Act was proposed under the Clinton administration. This plan was not received well since it had put a five year lifetime limit on receiving welfare and did not supply the necessary accommodations to help people in poverty follow this guideline. Under the impression that people could easily have found a job and worked their way out of poverty in five years, the plan was passed in 1996 and people in poverty were immediately forced to start looking for jobs. When the TANF Act was up for†¦show more content†¦Many different forms of logos are used in the liberal argument but most of the logos is soaked in pathos making their argument truly heart-felt. Types of logos used are cause and effect, facts and statistics, and arguments by definition. There is a fair balance betwe en each type of logos argument used. The main argument that is made by the liberals is that many people simply want ?assistance? from the government; they don?t want to be ?dependent? on the government. This is an argument of definition that is strongly supported in the Mother Jones article ?Without a Safety Net.? In this article they state that ?poor single mothers had their own form of unemployment insurance--welfare. Most welfare recipients worked . . . falling back on public assistance when a child got sick or a car broke down? (Enreneich and Piven). It becomes clear that the liberals want to help the poor along with helping them get on the road to supporting themselves. Since most of the jobs available to people in poverty pay minimum wage, they can not support their families on the seven or eight dollars an hour salary they receive. Minimum wage is almost half as much as is necessary to provide the bare necessities for a family of three. This becomes a logos argument o f fact as well as an argument of cause and effect because the families are trying to work and helpShow MoreRelatedThe Issue Of Drug Testing Welfare Recipients And Applicants1231 Words   |  5 PagesThis paper will explore the pros and cons on the issue of drug testing welfare recipients and applicants. The journals and articles used to determine whether drug testing is necessary or a hindrance to public assistance applicants, recipients and the government vary in their argument on the effects of those who receive assistance. The study, completed by Anderson, Shannon, Schyb and Goldstein (2002) determined that, due to the change in Welfare reform in 1996, the disruption of benefits increasedRead MoreFederalism in Welfare Programs Essay1628 Words   |  7 PagesFederalism In Welfare Programs POL 201 August 15, 2013 Federalism and Welfare Programs This essay is to inform you of federal policy issues involving welfare causing conflicting debates between national, state, and local government and how these conflicting issues relate to federalism. Federalism is â€Å"A government system where power and authority are shared by national and states governments, with the ultimate authority derived from the people. (Levin-Waldman, 2012). This paper will also describeRead MoreOur Current US Welfare System Is in Urgent Need of Reform Essay1294 Words   |  6 PagesWelfare is a government program that provides food, money, housing, medical care, and other things people need in order to survive. 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The push for universal coverage is based on the appealing premise that everyone should have access to the bestRead MoreIllegal Immigration Is It Really That Big Of A Deal?1084 Words   |  5 Pagesare many views to this, as to any topics in its nature, but is it really that big of a deal? This paper will be introducing the pros and cons to this subject. There will also be the views politicians of the upcoming 2016 election. T his will cover the views of Hillary Clinton, Donald Trump, and Bernie Sanders. What’s your view towards illegal immigration? There are many pros to this topic, such as the fact that the government would earn more taxes. Most illegal aliens are paid under the table becauseRead MoreThe Right Of Health Care1082 Words   |  5 Pageswhich technically means having the health care needed to preserve life and pursue happiness. The purpose of the U.S. Constitution, stated in the Preamble, is to promote the general welfare of the citizens of the United States. 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The Constitution protectsRead MoreShould Marijuana Be Legalized?1224 Words   |  5 Pagesare people who think that it would be worst because there is no way to regulate it but all we would need to do is come up with a breathalyzer thing just like they did for alcohol. That money could go to help found the social security funds or the welfare system or it could even found the other anti drug stuff. I believe people are just scared that marijuana is a gate way drug I know it can lead to more things but it can do that illegal or not. Furthermore there has never been report over dose of marijuanaRead MoreGovernment Assistance For Needy Families932 Words   |  4 Pageswe run into some rough patches. For example, one can suddenly get fired from their job but that does not stop the bills from rolling in especially when there is a family to take care of, in situations like this financial help can really be useful. Welfare pr ograms like the â€Å" temporary assistance for needy families† purpose is give money to a group of parents and dependent children living together in a household. Another way that the government has been helping is by offering food stamps, food stampsRead MoreDrug Testing Welfare Recipients Essay1114 Words   |  5 Pagestied to unemployed citizens. While there are many people who disagree with testing welfare recipients, the truth is that the pros greatly outweigh the cons. The long term improvements that drug testing will have on the country are substantial. The wellbeing and stability of America’s children, unemployment, fairness across the board for all Americans and the economy; all play substantial rolls in how drug testing welfare recipients is a positive move forward for each U.S. state. As stated by childwelfare

How The Events Of 1984 Have Made Them Who They Are

1984 Chris McCloskey Hillsborough Community College October 27, 2014 Abstract. In these questions I will analyze the characters while focusing on how the events in 1984 have made them who they are. I will also discuss the types of conditioning in the book and give examples of the conditioning. Then I will talk about some of the laws or regulations in the world today that I find to be not-constitutional. Finally I will define progressicism, socialism, communism and Marxism, and who founded them. 1. The characters in 1984 are trained to be collectivists because they stride for social harmony and the satisfaction in life is based on the success of the group as a whole. An example of this is everyone jobs is to make sure that Oceania succeeds against East Asia. (Orwell) 2. The all of the characters that have conformed have the same personalities, they are all obedient. However Winston and Julia are rebellious and stray from the norm. I do not think they have psychological disorder because a psychological disorder is someone who deviates from the norm and those who are found to do so are executed. 3. In the society there is both operant and classical conditioning. One example of operant conditioning is when the prisoners are hung out in front of all the people to see in the streets and on the TVs. An example of the classical conditioning is in the beginning of the book they showed the face of a trader and everyoneShow MoreRelated1984 Research Paper1680 Words   |  7 PagesEveryday we are all in trying to be persuaded into believing something using media and the government, as don’t in George Orwell’s novel, 1984 manipulation is used by the government to persuade the citizens that their leader, Big Brother, is portraying to be. For which ever reason information is manipulated, it is still a form of attempting to persuade opinions. In many forms people manipulate information in hopes that they will gain something, whether it be to gain power or to try and convince peopleRead MoreA Comparison Of George Orwells And Dorians Reality941 Words   |  4 Pagesnovel 198 4, written by George Orwell, the overall idea of the book revolves around the fact that everyone portrays a front and never actually displays who they really are for fear of death; moreover, in the novel Picture of Dorian Gray, shares similar characteristics on how people portray a face different from what they show in public. Continually, the idea of social masks and identity can be seen through the manipulation of previous events and how they shape the mindset of people with how they act;Read MoreBoy by Roald Dahl1302 Words   |  5 PagesRoald Dahl uses humour in children books he writes to manipulate the reader’s perception of events that occur in the books. The book, Boy is an autobiography written by Roald Dahl. 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In 1984, a newRead MoreParallels In Power And Othering In 1984 And Imbeciles.1416 Words   |  6 Pages Parallels in Power and Othering in 1984 and Imbeciles Like many I was aware of the eugenics movement in the United States in the 1920’s. However, after reading the story of Carrie Buck and learning more about the nature of the procedurals involved in these sterilizations I have a new found understanding of the roles Power and Othering played in the unlawful tests conducted on Carrie buck and many members of her family. The way in which those elite of the 1920’s mimics the party and the thoughtRead More1984 Critical Essay1507 Words   |  7 Pages1984 Critical Essay The novel I have chosen to write about that is set in a different time but is still relevant to this day is â€Å"1984† by George Orwell. Orwell effectively uses theme, characterisation, imagery and symbolism to help us appreciate the themes he runs throughout the book that have just as much relevance then as they do now. 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Ethnology and Ethnography Free Essays

Word Count: Dana Trippe Anthropology Essay #2 10/1/2012 There are two major approaches to collecting information about human culture: ethnography and ethnology. Each approach has a specific goal. Each approach employs a variety of methods for data collection and analysis, all of which carry benefits but also challenges. We will write a custom essay sample on Ethnology and Ethnography or any similar topic only for you Order Now Along with the challenges of data collection, field anthropologists face an additional set of logistical, emotional, and ethical obstacles. Anthropology is a difficult field but provides an important perspective on cultural diversity. Ethnography and Ethnology both attempt at reaching certain goals. Ethnography is a written description of a culture based on data gathered from fieldwork, characterized by two methods, participant observation and interviews. When an anthropologist is researching through participant observation, they are attempting to study a culture while still trying to maintain the eye of an objective observer. Another form of getting data for ethnography is through interviews. Through interviews, either formal or informal, the anthropologist is attempting to gather and collect notable data. Formal interviews are more scripted and reduce the situational bias the anthropologists may experience. Informal interviews are more open ended questions that allow the informant to talk about what they think is more important in their culture. These interviews can help paint a more actual description of culture of what their beliefs and lifestyles are, instead of an â€Å"ideal culture†. Sterk stated that the interviewer becomes much more involved in the interview when conversations are in-depth, more than when a structured questionnaire is being used (Sterk 2000: 27). Compared to ethnography, the study of single groups through direct contact with the culture, ethnology takes the research that ethnographers have compiled and then compares and contrasts different cultures. Ethnology is the comparative study of cultures with the aim of presenting analytical generalizations about human culture. Anthropologists do not rely on data from just one study to make interpretive statements about human conditions (Lenkeit: 16). Ethnology also uses forms of quantification, to help make their data easily comparable, and recordable. Ethnography employs two methods of research, articipant observation and interviews. . This method can give an accurate view of the culture from an insider’s perspective. To truly discover the bits and pieces of a culture, subculture, or micro culture, one must commit to spending extensive time in that cultural environment (Lenkeit: 13). In the field, anthropologists can also deal with daily challenges. These challenges can inclu de food problems, safety and health issues, , culture shock, and are also very prone to catching diseases (Lenkeit 2012: 56). Napoleon Chagnon endured an incident with his health while doing fieldwork with the Yonomamo people of Southern Venezuela. Chagnon recounted that he reacted violently to something in the field, and red welts appeared all over his body. He was weak, nauseated, thirsty, and couldn’t breathe well. The pain was rough but it can be something most anthropologists will experience in the field. † (Chagnon 1974: 174) In American culture, privacy is something people expect to have, and may even take for granted. Martha Ward reported her work with the people of Pohnpeian as a constant challenge. She said that privacy is a bad word in Pohnpeian, but she craved privacy like a physical ache and lusted to be alone (Lenkeit 2012: 56). Chagnon also yearned for privacy while in the field. He said the hardest thing to learn to live with was the incessant and often aggressive demands and threats they would make. Chagnon recounted that day and night for almost the entire time he lived with the Yanomamo, he was plagued by such demands as: ‘If you don’t take me with you on your next trip to Widokaiyateri, I’ll chop a hole in your canoe! ’ and ‘Give me an ax or I’ll break into your hut when you are away and steal all of them! ’ he was bombarded by such demands day after day, until he could not bear to see a Yanomamo at times (Chagnon 1968: 5). It can be very challenging to become adjusted to the cultures lifestyle, where these constant problems occur. Ethnographers also conduct their research through interviews. Interviews are a direct way to gather information, but sometimes they can be faulty. Informal and formal interviews can both come with benefits. They both give in-depth information about the subjects lives, coming directly from the subject. But, there are cases where the informant will give false information, idealize their lives, and simply not want to cooperate. Chagnon used interviews to record genealogical lines of the Yanomamo people. When Chagnon attempted to record all of the names and family lines of the Yanomamo people, they would give false information. They have very stringent name taboos and eschew mentioning the names of prominent living people as well as all deceased friends and relatives. The Yanomamo did not have much entertainment in their lives, so they took any chance they could get to mess around with the â€Å"white man† and get entertainment from it. Each ‘informant’ would try to outdo his peers by inventing a name even more preposterous than what Chagnon had been given by someone earlier. Chagnon 1968: 6) Also, it can be hard to construct interviews when there are language barriers, such as language. Chagnon did not know what language the Yanomamo spoke, because he was the first civilized white man to come into their village. Chagnon had to go back to his years of childhood, where language had to be slowly and carefully learned. It took him a long time to finally understand th e language, but after, he could get descriptive information from the villagers about their history and culture (Video). Ethnology includes methodological approaches of making comparisons and quantifications. Comparisons can help the anthropologist compare current and previously recorded data. They can see differences across different cultures, and changes that have occurred over time within a culture. Comparisons are commonly made within one culture. Sterk found that there were vast differences between the prostitutes living on the streets, and those living in crack houses. Those who lived in crack houses were less likely to give informal interviews because they always had their pimp looking over their shoulder. Also she made comparisons on when the women made their customers wear condoms. They would make their decisions depending on the different types of partners, types of sex acts, and social context. (Sterk 2000: 26). Another form of comparisons is across two different cultures. When Laura Bohannon was doing fieldwork with the Tiv of West Africa she found that the village was formed around story telling. They wanted to hear a story of hers so she went on to tell the story of Hamlet, and could instantly pick up on differences in their cultures. When Bohannon told them that Hamlet was sad his mother had married so quickly, and had not waited the two year mourning period. The villagers objected â€Å"two years is too long! Who will hoe your farms for you while you have no husband? † and when she said Hamlet talked to his dead father, they screamed â€Å"Omens cannot speak! † The villagers changed the story to their liking, so that it would fit their standards better (Bohannon 1966: 2). Cultures all are unique and have different standards that go hand in hand with them. Other comparisons are ones that can be made over time, which can also be the faultiest data. When Margaret Meade went to Samoa for fieldwork in the 1930’s, she collected data that the girls in Samoa were quite promiscuous. When Anthropologist, Derrick Freeman, went to Samoa to update the data in the 1970’s he reported that the girls were actually very shy and not promiscuous. Comparisons can lead to misleading data, because a culture may have changed drastically over a certain period of time. This comparison is variable because the definition of â€Å"promiscuous† could have changed over that many years and even the Samoan standards could have changed. (Lecture 9/10/12) The other ethnological method is that of quantification. Quantification is the anthropologist translating their studies into numerical or quantitative data. Humans can see information quantified every day, from the daily weather reports, to political poles. (Lecture 9/10/12) Numerical data gives good magnitude and is easy to compare. Usually to collect this data they use samples. They can use a random sample that tries to eliminate bias by giving everyone an equal chance to get interviewed. Samples can usually be very faulty, for the reason that sample sizes are usually not big enough, and to not represent enough people or information to make an accurate assessment of a culture. This data gives people a better understanding of data but can sometimes be manipulated and misleading (Lenkeit: 64). Ethnology and Ethnography can each come with their own sets of logistical, emotional, and ethical obstacles. These issues usually appear when the anthropologist is in direct contact with their research and subjects. Numerous ethical and moral issues appear when the anthropologist is in the field of participant observation and it can be hard for them to stay objective. Anthropologists prepare themselves for these challenges with resources like the American Anthropologist Association. Because Anthropologists can find themselves in complex situations and are subject to more than one code of ethics, the AAA code of ethics provides a framework, not an iron clad formula, for making decisions. (Lenkeit: 50) Claire Sterk was doing fieldwork with a group of prostitutes in the New York area, where she came across these kind of decisions. The women would repeatedly refuse to make the men they slept with to wear condoms, even though the risk of HIV and AIDS was huge in their lives. She as concerned for them, but also could not get too involved in fear of insulting the women. There is an ethical line for anthropologists that can often become blurry. (Sterk 2000:26) With these methods, there is the challenge of ethnocentrism, because if an anthropologist thinks that their culture is the center of the world, they will not be able to comprehend other cultures in an objective way, and instead think of them as primitive beings that are not living the right way. Anthropologists mu st remember to enter their fieldwork using the perspective of cultural relativism. Cultural relativism is the idea that and aspect of a culture must be viewed and evaluated within the context of that culture. In cultures like the Massai, where female circumcision is regarded from a different perspective by the rest of the world, people must use cultural relativism to understand their practices. According to their traditions and practices, it is meant to have a positive rather than a negative effect on the girl. It is supposed to reduce a woman’s desire for sex and reduce immorality. Another thing is that traditionally, it is a rite of passage. It marks the end of childhood and the beginning of adulthood. The fact that their practices are much different than those of more developed cultures shouldn’t lead to them being seen harshly or as less intelligent. (Olekina 2006) With this perspective anthropologists can more objectively describe a cultural system and all of the customs, beliefs, and activities, that fit into it. This approach leads to a greater awareness, tolerance, and acceptance of the culture the anthropologist is studying. (Lenkeit 2012:17) Anthropologists collect most of their data through ethnology and ethnography. They must overcome the obstacles in order to get to the goals that Ethnography and Ethnology try to reach. When doing fieldwork, moral and ethical issues can plague anthropologist’s research, and they learn to adapt to these issues in order to gather necessary data, observation, interviews, comparisons, and quantification all have their own ways of deriving information. Each method has its faults, and can be misleading, but all anthropological methods attempt to unravel all of the bits and pieces that make a culture what it is. How to cite Ethnology and Ethnography, Essay examples

Advanced Financial Accounting and Reporting

Question: Describe about the role of revenue recognition has been recognizing as a crucial part in performance reporting of the organizations? Answer: Introduction The role of revenue recognition has been recognizing as a crucial part in performance reporting of the organizations. The regulations of IASB shows that the companies should make it mandatory for recognizing the correct revenue transactions so that the financial statements are not overstated. The assignment deals in producing a critical review of the journal on the role of revenue recognition in performance reporting (Olsen and Weirich, 2010). Summary The journal critically attempts to evaluate the importance of inclusion of the different types of revenue and incomes in the financial reports. The major reason for this debate is the internet bubble of 1990 that was a result of the revenue showed in the annual reports of the web-based companies. The journal further discusses about the concepts of revenue recognition and the type of information they provide to the financial statement users (Wagenhofer, 2014). For reviewing the journal, it can be suggested that the main problem, which the author highlights within the journal, is the risks and the types of revenue that should be included to make the financial report as per the standards of the IASB. The journal in its latter part also shows an analysis of the improved revenue recognitions standards of IASB (Coe and Delaney, 2013). The revenue recognition concept affects all industries particularly the telecommunications, real estate, biotech, consumer retailers and service industries. Jackling, Howieson and Natoli, (2012) opined that revenue are the main source of income for this types of industries thus the non disclosure of the revenue will affect the financial statement of these industries (Wagenhofer, 2014). Although the journal do not state the concerned stakeholders who are interested in the financial statements, however Munter (2002) argued that the government, customers, suppliers, creditors and the employees will be interested about the financial reports. Although the revenue recognition policy will affect all companies adopting IFRS accounting standards, however the author for the convenience of discussion uses US GAAP as examples. The major problem that the author highlighted is that except for simple business transactions it is difficult for the accountants to recognize the types of revenues that s hould be included in the financial report (www.ey.com, 2015). The other portion of the article also focuses on the alternative options of revenue recognition, the IFRS norms in relation to revenue recognition, the critical factors that contribute to revenue recognition process and the risks involved in the revenue recognition process. The overall article mainly aims in theoretically evaluating the importance of revenue in the organizations rather than focusing on the practical implications of wrong revenue recognition on the financial performance of the organization (Detzen and Zlch, 2012). Key points and critique A critical review of the article shows that the author stressed initially on providing the various concepts of revenue recognition and its influence. However, the negative aspect of the article lies in the descriptive evaluation that the author provides in the conceptual part of the article. The other aspect of the article is the difference between the asset liability approach and the revenue expense approach. The positive aspect of the article is the identification of the critical events that gives rise to recognition. The article shows that the financial reporters and the IASB regulators are striving to promote a single revenue recognition principle that would be adopted globally by all organizations. However, Nobes (2006) suggested that the use of a single principle for all individual revenue transactions would not make the organizations successful in recognizing the revenues and producing an effective financial report. Moreover, the discussion of conservatism within the journal can also be argued. The article states that organizations should forgo the conservative revenue recognition approach introduced by the Security Exchange Commission (SEC) and should totally adopt the neutral recognition principle introduced by FASB. However, Sy, Tinker and Okcabol (2012) argues that use of conservatism approach helps the organizations to record earnings that are also important financial information for the investors. Mostafa Hasanen and Ali Mohamed Abo Talib (2014) also provides evidence to support the fact that conservatism reduces the managers ability to manipulate the financial data in the annual reports (Wagenhofer, 2014). The article also focuses on describing of the critical events that result in recognition of the revenue. Previously the normal and daily transactions like the sales, fees, royalties, interests were treated as sources of revenues. However, the IASB has formulated the standards for the events that will help the organization and the individual to recognize the revenues that are to be recorded in the financial statement (Nobes, 2012). The new standards consider that for a transaction to be recorded as a revenue transaction the organization should show a valid and acceptable contract between the company and the customer. The general principle stated that when the transfer of goods takes place between two parties then the transaction can be recorded as a recognition of revenue. However the IASB standard added that when the party takes the control of the goods or services only then the transaction may be recorded as a revenue transaction and can be recorded. Bellandi (2012) suggested that t his is a good method because at time the good or the services after the transfer of the ownership may be returned back to the supplier. However, in such cases the supplier has already recorded revenue in the financial accounts, which will tend to increase the profit of the business. However if the new policy is followed then the supplier will recorded the revenue after the confirmation of the ownership control of the buyer on the good or service and there will be no prospects of future return. In a positive attempt, the article tries to explore the importance of revenue in determination of the size of the business and future forecasts. Phillips (2011) opined that in majority cases it is seen that the organization forecasts the future revenue based on the past revenue data available. Hence it is very important for the financial analyst to record the correct revenue transactions so that the financial performance is not shown in an exaggerated manner. However Altamuro et al. (2005) contradicted suggesting that the use of the stringent regulations of revenue recognition as guided by the FASB will make decrease the amount of revenue for an organization thereby leading to low forecast rate and reduction in the size of the organization (Cottrell, 2005). Analysis The article shows the relevant points in the context that revenue recognition is an important aspect in financial performance analysis. Some of the factors mentioned within the article are convincing however, there are issues in some of the other viewpoints. The author however seemed unbiased in presentation of the article inputs and purely focused on the arguments and comments of other academic journals (Shamrock, 2012). The importance of revenue recognition in the performance evaluation of companies successfully establishes the main theme of the article (Wagenhofer, 2014). However, the author cannot successfully relate the importance to the industry scenarios. The article is thus not relevant in providing real and global prospects of the importance of revenue recognition. The article shows the alternative concepts of revenue recognition as well and further provides the difference between the revenue-asset approach and the asset-liability approach. However, Ram and Newberry (2013) c ommented that except for theoretical and conceptual difference there is no practical difference between the two approaches. Since the article is not able to provide significant practical examples in the context of the difference between the two approaches hence it can be relatively, concluded that the adoption of either of the two approaches is feasible. The FASB standard suggests that the revenue expense approach is followed by the organizations adopting FASB norms (Caylor, 2010). On the contrary, the asset liability approach deals with recognition of revenue as soon as the revenue arises. In this case, the contract can be partly completed or totally completed. Conclusion Thus a critical evaluation of the alternative approaches shows that since a single approach that is the revenue asset based approach is followed hence the suggestion about two alternative approaches are irrelevant in this context and the presentation of difference between the two concepts is also irrelevant (Barker and McGeachin, 2012). Reference list Altamuro, J., Beatty, A. L., and Weber, J. (2005). The effects of accelerated revenue recognition on earnings management and earnings informativeness: Evidence from SEC Staff Accounting Bulletin No. 101.The Accounting Review,80(2), 373-401. Barker, R. and McGeachin, A. (2012). The Recognition and Measurement of Liabilities in IFRS.SSRN Journal. Bellandi, F. (2012).The handbook to IFRS transition and to IFRS U.S. GAAP dual reporting. Chichester, West Sussex: John Wiley. Caylor, R., 2010. Strategic revenue recognition to achieve earnings benchmarks. Journal of Accounting and Public Policy, 29 (1), 8295 Coe, M. and Delaney, J. (2013). Trabeck prepares for IFRS: An IFRS case study.Journal of Accounting Education, 31(1), pp.53-67. Cottrell, S. (2005) Critical thinking skills. Basingstoke: Palgrave Macmillan Detzen, D. and Zlch, H. (2012). Executive compensation and goodwill recognition under IFRS: Evidence from European mergers.Journal of International Accounting, Auditing and Taxation, 21(2), pp.106-126. Jackling, B., Howieson, B. and Natoli, R. (2012). Some Implications of IFRS Adoption for Accounting Education.Australian Accounting Review, 22(4), pp.331-340. Mostafa Hasanen, S. and Ali Mohamed Abo Talib, D. (2014). A proposed model to address convergence determinants, IFRS FASB: measurement disclosure of revenue recognition "the case of Egypt".International Journal of Academic Research, 6(3), pp.269-285. Munter, P. (2002). Revenue recognition and restructuring continue to receive FASB attention.J. Corp. Acct. Fin., 14(1), pp.77-80. Nobes, C. (2012). On the Definitions of Income and Revenue in IFRS.Accounting in Europe, 9(1), pp.85-94. Nobes, C. W. (2006). Revenue recognition and EU endorsement of IFRS.Accounting in Europe,3(1), 81-89. Olsen, L., and Weirich, T. R. (2010). New revenueà ¢Ã¢â€š ¬Ã‚ recognition model.Journal of Corporate Accounting Finance,22(1), 55-61. Phillips, R. (2011). Efficient frontiers in revenue management.Journal of Revenue and Pricing Management, 11(4), pp.371-385. Ram, R. and Newberry, S. (2013). IFRS FOR SMEs : THE IASB'S DUE PROCESS.Australian Accounting Review, 23(1), pp.3-17. Shamrock, S. (2012).IFRS and US GAAP. Hoboken: John Wiley Sons. Sy, A., Tinker, T. and Okcabol, F. (2012). IFRS and the FASB: a marriage not made in heaven.AJESD, 1(4), p.329. Wagenhofer, A. (2014) The Role of Revenue Recognition in Performance Reporting, Accounting and Business Research, 44:4, 349-379. www.ey.com, (2015).Applying IFRS in Telecommunications. [online] Available at: https://www.ey.com/Publication/vwLUAssets/Telecommunications_The_revised_revenue_recognition_proposal/$FILE/Applying%20IFRS%20Revised%20revenue%20recognition%20proposal_telecoms.pdf [Accessed 3 Mar. 2015].

Positivism Essay Example

Positivism Paper Positivism is a theoretical and methodological approach in contemporary criminology. Positivists believe that human behavior is shaped by biological, psychological or social factors and forces. These factors and forces are called individual pathology which deter the decision-making and control ability of an individual and results in behavioral problems (White Haines, 2003). To extend to legal definition, crime is defined as individual pathology to obey law and to conform to moral consensus of the society. Positivism approach in criminology examines the trait distinctions between offenders, rather than on the criminal acts as the focus of analysis. Also, positivism determines how these differences predispose a person towards criminality (White Haines, 2003). Positivists believed that these traits observed can be diagnosed and treated by dealing with and removing the factors and forces that cause the offending behavior to occur. Rather than punishment, positivism directs toward the treatment of offender as a response to crime (White Haines, 2003). The study of positivism is to classify and quantify human behaviors to uncover the causal relations between deviants traits and the committed crime. Therefore, positivism is a scientific approach in the criminal justice system. We will write a custom essay sample on Positivism specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Positivism specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Positivism specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Psychological positivism Positivism concerning with psychological factors induced behavior is called psychological positivism. The consequences and impact of individual trauma are psychological factors which provoke behavior problems (White Haines, 2003). These psychological factors hinder the cognitive development in decision making, social understanding and moral reasoning. Thus, people with psychological problem are potential to commit in crime as they are unconscious in doing so (White Haines, 2003). Based on psychological positivism, criminals are associated with one of these psychological theories: psychoanalytic, behavioral, cognitive and physiological theory (Senna Siegel, 1990). The following will explain these theories by the case of man rape against woman. (a) Psychoanalytic theory Psychoanalytic theory was developed by Sigmund Freud (Senna Siegel, 1990). He believed that the personality arises from a conflict between three interacting systems: id, ego and superego (Senna Siegel, 1990). Id is unconscious energy that strives to satisfy instant gratification, it operates on the pleasure principle. Superego incorporates the moral norms of the society that how one ought to behave. Ego is conscious part of personality that satisfies the ids desires in ways that realistically bring pleasure rather than pain. It operates on the reality principle and struggles to reconcile the conflict between ego and superego. Psychoanalysts believe that law violators may suffer from personality disorder which is caused by damaged egos or superego (Senna Siegel, 1990). The personality disorder is self control inability which denoted that the capacity to repress urges is diminished. Criminals seek immediate gratification of wishes without consideration of right and wrong or the need s of others in the absence of self control. Humans are impulsive and anti-social in nature, they learn to aside to law through the system of self control. Low self control is consisted of incapability of defer gratification, lack of perseverance, and preference for risky and physical behavior (White Haines, 2003). To relate rape with self control theory, rape is seen as a gratification from sexual provocation. Mens sexual drive is aroused by womens dress, presence or movements. The drive is power and is so overwhelming to control (Vogelman, 1990). Men have no choice but to rape for a surge of excitement. As Groth and Birnbau (1979) argued, rape is not a symptom of mental illness but of personality dysfunction (cited in Hall, 1995: 74). Gottfredson and Hirschi (1990) argued that child-rearing is critical to the development of self-control (cited in White Haines, 2003: 47). Family which lack of harmony, emotional warmth, and mutual acceptance promote the development of delinquency. Parents in these families treat the child aggressively or overly strict. Child abuse and neglect are also found in these families (Friedrich, 2003). Through such experiences, children learn aggressive behavior via modeling and perform similar reactions in the future. Warrne, Hazelwood and Reboussin (1991) reported that 76% rapists had experienced some sort of sexual abuse when they were children (cited in Hall, 1995: 75). These abuses include physical penetration or coercion to watch sexual act by assaults who were their family member or known assailants such as teacher, neighbor or friend (Hall, 1995). (b) Behavioral Theory Behavioral theory believes that behavior is determined. It is learned from others or through experiences. Human beings learn from daily observations (Senna Siegel, 1990). For example, youth exposed to aggressive, antisocial behavior on television and movies are likely to copy that violent behavior. Similarly, reading pornography laced with violence causes people to commit to rape. Laboratory researchers have claimed that media exposure on sexual aggression such as violence, degrade and humiliate against women encourage sexual offends (Howitt, 1998). It have been found that the majority of rapists to be of average or above average intelligence, educational level and income. However, they have inability to form or maintain emotionally intimate relationships with others (Hall, 1995). In fact, antisocial behavior can be induced by social disability such as deprivation or discrimination. Also, when people are unable to attain what they desire, they become frustrated and their potential for aggression is increased (Vogelman, 1990). Physical acts are often the quickest way to express anger or stress to diminish the inability and impairments (Conley, Luckasson Bouthilet, 1992). Groth and Hobson (1083) defined rape as a sexual expression of aggression against women (cited in Howitt, 1998: 91). This can be illustrated by anger rape. Anger rape involves physically force than necessary to overpower and damage the victim to obtain sex. Abusive, obscene and degrading languages are accompanied with anger rapist to express their hostility (How itt, 1998). This indicates that rape cannot be understood in terms of sexual desire alone. (c) Cognitive theory Cognitive theory focuses on how people process and store information. A child may do what is right simply to avoid punishment. The same person will do what is right to avoid hurting others in later life. This is called moral reasoning (Senna Siegel, 1990). Moral reasoning determines the perception one acquired. Perception dominates people behavior. Moral reasoning also endeavor one to obey law on behalf of their social responsibility and to identify the perspectives, feelings or thoughts of the others (Murphy Clare, 2003). Based on these theories, criminals are probably to have faulty perception and information processing as they are unable to think logically in the system of axiom. Axiom is the causal relationship of if and then, that is the impact of criminals behavior (Conley, Luckasson Bouthilet, 1992). Senna Siegel (1990) suggested that criminals are significantly lower in their moral judgment than non-criminals as they have limited insight into the motivations and character istics of others. They perceive other people as more aggressive than they are. Undoubtedly, they are more likely to be vigilant and suspicious. When criminals attack victims, they believe they were actually defending themselves (Senna Siegel, 1990). For male rapists, women are percept as sex objects and they believe that women are not worthy of respect since men are more competitive in the sphere of sexual relations. Rapists are unable to identify the equality between the two sex roles. The expression of mens masculinity is demonstrated in power rape. As Groth and Birnbaum (1979) stated, The intent of the power rapist is to assert his competency and validate his masculinity (as cited in Hall, 1995:76). Power rape is driven by fantasy. The power rapist projects his own desires on the victim, thereby interpreting her resistance as a facade of non-compliance. The rapists are exited by pain and suffering of the victim (Murphy Clare, 2003). The dehumanization of women reflects rapists inconsideration on others. The power rapists use language of instructional as to express conquest against women. (d) Physiological theory Physiological theory is the identification of the psychopathic personality (Senna Siegel, 1990). Psychopathic personality is caused by physical abnormality in the autonomic nervous system (ANS). The ANS mediates internal activities such as heart beat and blood pressure when associated with emotions. The physical abnormality can be caused by genetic and biochemical factors. Therefore, psychopathic personality is predisposed innately and is unaffected by socialization. Psychopath experiences lower arousal levels to stimuli and react differently from the normal. Therefore, it is possible that psychopaths are thrill seekers who engage in high-risk, antisocial activities to raise their general neurological level to a more optimal rate (Senna Siegel, 1990). Criminals are potential psychopaths who devoted in risky activities. As Freud developed, libidinal energy is internalized in particular zone of human, these zones are oral, anal, phallic and genital. These zones will evoke a feeling of pleasure when they are stimulated (Vogelman, 1990). Therefore, it is possible for men to have biological drive for sex. Moreover, As Gebbard, Gagnon, Pomeroy and Christenseon (1965) stated, In many mammals, coitus is preceded by a physical strugglethe physiological by-products of excitement and exertion is the increased heart rate, increased breathing, muscle tension, the greater supply of blood to the body surfaces, etc (cited in Vogelman, 1990: 39). Men rape not purely because of lust and lack of sex, but to facilitate sexual arousal. The arousal is obtained from the struggle of woman to produce a sense of excitement (Vogelman, 1990). Treatment As mentioned previously, the response of crime in positivism concentrates on treatment rather than punishment. Offenders who seem to have personality problems will undergo a psychological evaluation examined by forensic psychologists and psychiatrists (Senna Siegel, 1990). These professionals worked within the criminal justice system to assess the possibility of personality disorder. They also assert appropriate treatment to criminals according to their degree of deficiency. Treatment for rapists seeks to identify the causes of their deviant behavior, and to cure them by changing their thinking processing. Treatments for rapists include psychotherapy, behavior modification and biomedical therapy (Hall, 1995). There are three forms of psychotherapy: relapse prevention, cognitive therapy, and victim empathy. Relapse prevention is based on the belief that an event such as emotion and behavior are prior to rape, rapists are asked to identify the preceding events so that whenever the event appear they can consciously terminate their offensive behavior (Hall, 1995). Relapse prevention is the exercise of self control utilization. Cognitive therapy indoctrinates a moral perception to rapists that it is necessary to rationalize and justify their own offensive behavior (Hall, 1995). Victim empathy enables the rapists to empathize with his victims, thereby gaining recognition of the lasting impact of his action. In this therapy, rapist reenacts the rape from the perspective of a victim (Hall, 1995). A new moral reasoning system is constructed from this torture experience. Behavior modification is done by arousal control (Hall, 1995). It makes use of adverse conditions to control unacceptable behavior. For example, a rapist is assigned to be exposed to a scene which depicts a violent sexual encounter. If he is sexually aroused, he might receive a series of electrical shocks or might be subjected to an offensive odor (Hall, 1995). The purpose of the treatment is to cause the rapist to respond adversely to the thoughts of sexual violence. Thus, behavior is reformed. Biomedical therapy involves the use of drugs in conjunction with other forms of therapy. Drugs are used as a form of chemical castration that results in suppression of the manufacture of the sex hormones, testosterone. It may also use to suppress inappropriate fantasies and compulsive behavior (Hall, 1995). Offensive behavior can be removed. Psychological positivism as legal defense mechanism In criminal justice system, a voluntary act, the actus reus and a mental element, the mens reas are required to condemn someone to be guilty (Murphy Clare, 2003). The mental elements include the cognitive development and psychiatric conditions of the offenders. The cognitive development contributes to the ability to identify existing problems and formulate an effective way to solve the problems (Murphy Clare, 2003). If the development is interrupted, the offender is claimed to be no intention for their acts. Likely is the psychiatric illness sufferer. The criminal law recognizes these abnormal mental conditions of a person not to entirely responsible for their actions as intent for the commission of crime is negated (Senna Siegel, 1990). The mental state of unconscious is used as a legal defense mechanism. If a person is declared insane when they were committing crime, a judgment of not guilty by reason of insanity (cited in Senna Siegel, 1990) is entered. The person is then held in an institution for the criminally insane until found to be sane and eligible for release (Senna Siegel, 1990). Offenders can escape from punishment liked incarceration. Besides, involuntarily intoxication under duress or by mistake may also be an excuse to refute the crime committed. Even though voluntary intoxication can lessen the degree of crime because the defendant can prove they were lacking of critical element for mental intention (Senna Siegel, 1990). For example, a judgment may be decreased from first to second-degree murder. The defense mechanism in respect to psychological positivism is being criticized as it spurs crime as it releases criminal offenders. Criminal justice system is thus unjust. Conclusion The willingness of time and money consumption to investigate psychological positivism indicates that policymakers ascertain that personal trait is a contributing cause of criminality. Nevertheless, there are critiques in psychological positivism. Since positivism is a science, it is inaccessible to the general community. Power is centered in the hands of forensic psychologists and psychiatrists with their specialized knowledge (White Haines, 2003). Debate was also found on the efficacy of criminal profiling. Psychological positivism brings suspicious people into innocent criminals simply because they match certain personality traits (White Haines, 2003). In contrast, psychological positivism allows crime to be prevented by early intervention such as pre-school program to enforce discipline to children. Psychological positivism tends to construct a more harmonic society for the future.

Mountains Essays - Plate Tectonics, Volcanology, Igneous Petrology

Mountains Essays - Plate Tectonics, Volcanology, Igneous Petrology Mountains I. INTRODUCTION A mountain is an elevated land mass usually higher than its surroundings. Some are isolated, but they usually appear in ranges(MsBs95W32). "A group of ranges closely related in form, origin, and alignment is a mountain system; an elongated group of systems is a chain; and a complex of ranges, systems, and chains continental in extent is a cordillera, zone, or belt."(MsBs95W32). Some mountains are remains of plateaus, mesas, and buttes, through erosion(Summerfield). Others are cones of volcanoes formed with igneous rock. Fault-block mountains occur where blocks of the earth's surface are raised relative to other neighboring blocks. Most of the great mountains are either fold mountains or complex structures formed by many different natural activities. The ultimate cause of mountain building is only theoretical and abstract. Although, the plate tectonics is the first reasonable theory, stating that the crust of the earth breaks into several parts that eventually collide with another. Where they collide, stresses cause deformation and uplift of the land, which forms folded and/or faulted mountain chains. The highest point on earth, Mt. Everest, is also believed to have been formed by folding when the Australian-Indian plate collided with the Eurasian plate. II.TABLE OF CONTENTS IINTRODUCTION IITABLE OF CONTENTS III.TYPES OF MOUNTAINS 1. VOLCANOES 2. FOLDING & FAULTING 3. RESIDUAL MOUNTAINS IV.VOLCANO FORMATION 1. TYPES & NOMENCLATURE 2. PROCESS 3. EXAMPLE V.FOLDING AND FAULTING 1. PROCESS 2. EXAMPLE VI.PLATEAUS TO MOUNTAINS 1. TYPE 2. EXAMPLE VII.CONCLUSION VIII.BIBLIOGRAPHY III.TYPES OF MOUNTAINS M ountains can be created in many different ways. Two very well-known and quite common ones are volcanic mountains and folded mountains. Other important ones include residual mountain formation in which a plateau is eroded away into a mountain. 1. Volcanoes Volcanoes are formed when the magma reserves underground erupts. Also There are many different types of eruptions that the Geologists have classified into, according to their location, style, and other features. These variations contribute to the different and distinct shapes of each volcanoes. 2. Folding & Faulting According to the Microsoft Office Bookshelf 1995, the earth is changing its shape constantly every year by a few centimeters. This caused the earth to move from one huge continent called Pangea to what it looks like now in almost 200 million years(30 Boehm). When the giant pieces of landmasses move around, they tend to bump into each other some day. When they collide, they create a fold, and if the fold gets too much pressure, it breaks and becomes a fault. Fold and Fault mountains are ubiquitous throughout the world. 3. Residual Mountains Due to the weathering, parts of the world change frequently, but slowly. This can also happen to a plateau. If a small plateau?s edges are washed away by rain and wind, it forms a new mountain-like structure, which we call residual mountain, meaning that it became a mountain from the remainders of many erosions. VI.VOLCANO FORMATION V olcanoes are one of the "fastest of all the processes making the Earth?s relief features"(quoted from 2 Scarth). While some eruptions are quick and powerful, others can be very slow and continue for over hundreds of thousands of years.(2 Scarth). Two thirds of the volcanoes can be found in the Pacific ring of fire(14 Scarth). Most others are usually submerged undersea, or makes up an island with cooled igneous rocks; Hawaii rises 9000m above the sea floor. Magma, which is what igneous rocks were to begin with, is formed from molten parts of asthenosphere(150-650km under ground) which is a part of the upper mantle(60-650km u.g.)(p20-21 Scarth). A. Types & Nomenclature The volcanoes are classified by its eruptive style and by the type of magma it ejects(32 Scarth). There is almost an infinite number of kinds of volcanoes possible, but most geologists divide them into four main groups: Hawaiian, Vulcanian, Strombolian, and Pelean(33 Scarth). These names all come from famous volcanoes around the world, but not all other volcanoes always exactly fit in to one group, and there are other minor groups such as Flood basalt, Surtseyan, Plinian, Debris-avalanche(34 Scarth). Here is a table about some volcanoes and their features. B. Process Every volcano has a different style just as they have different names. They sometimes look similar, but most of the times, they are very distinct from the other. The usual process volcanoes go through are, although, quite similar. The lower part of the upper mantle and the transition zone between

Systems Analysis and Design Case Study Example | Topics and Well Written Essays - 750 words

Systems Analysis and Design - Case Study Example This new inspiring media has the capability to help people find their true purpose, reinforce their ability to bond compassionately with others, as well as motivate them to find greater achievement in every area of their lives (Satzinger, Jackson, & Burd, 2012). The application also specializes in creating music for healing settings that deepens someone’s connection to what is most useful. It is enhanced by the influence of a musical recording. Products of contemplative media feature the sympathetic verbal messages of the worlds humanitarian and spiritual leaders. They also have those of common people facing unusual circumstances. Contemplative Media is an innovative kind in contemplative, life-attractive media. The films can give a refreshing method to decrease stress as well as restore stability to the heart, mind, and soul. By including oral wisdom from the present most celebrated voices in spirituality and self-help, these film havens offer experiences of reflective beauty and an association with what is most useful. Users will turn out to be more fulfilled by heartening their lives with music, as well as messages from the contemplative media (Satzinger, Jackson, & Burd, 2012). The media system anticipates answering the following issues: What types of occurrences can be anticipated on or after meditation? What foretells why some individuals have intricate and other pleasing experiences? Could there be some meditation practices that appear to yield more compassionate or vivid incidences than others? Are there definite classes of people that ought to use concern when meditating? If somebody experiences difficult experiences while meditating, what must they do? Interviews can occur over Skype, over the phone, or in person. It depends on where the respondents live. In the interviews, respondents will answer about their meditation interrelated experiences, factors of influence, and ways that

Supply chain theory Essay Example | Topics and Well Written Essays - 1000 words

Supply chain theory - Essay Example In order to be well placed and to take advantage of the increase in sales, EBBD will adjust its order rate. The bullwhip effect is the vulnerability created from mutilated data streaming all over the inventory network. It is the increment in the variability of request as it moves from the Customer to the Manufacturer. In order to reduce the bullwhip effect, EBBD will make smaller order additions to minimize time between requests. This will make processing and delivery of order to the clients to be more effective and timely. The piece by piece increase will also reduce the cost of handling that would be incurred by making excessive order. The order strategy is meant to ensure that at every given time, there is enough stock to supply to retailers throughout the week. The order quantity is a slight incremen0t of the retailers demand. Having stock will ensure no order goes un-served and reduces the backlog of order from retailers. Fernie & Sparks (2009) argue that maintaining equilibrium within the stock of a chains supply needs a deep consideration of all the stock holders ranging from the c ustomers as well as the suppliers. The sales within EBBD in the first five weeks had minimum change and this can be as a result of much attention given to the campaign other than the sales. However, the sales started increasing the mid weeks. Seven weeks after the kick off of the campaign, the sales started to rise. The trend was high affected by the fact that at this point the campaigns had been extended to all the target areas. Arikan (2008) articulates that marketing campaigns rarely have immediate results but once the objectives have been achieved, the results are worthwhile. As part of our strategy to create equilibrium with our inventory levels, the customer order backlog was reduced by increasing EBBD ordering pattern. After the few weeks of the campaign, we expected more

International business strategy (change Essay Example | Topics and Well Written Essays - 2250 words - 1

International business strategy (change - Essay Example with the global, national and industrial environment a business needs to change its internal structures and systems to gain the best of results from its operations. The changes in internal structures to attain this often affect organizational structures, systems of production, distribution and marketing. Smith & Graetz (2011) juxtapose businesses with organisms. They are in a population that includes other businesses which come together to form an industry. They have to build and maintain their areas of competitive advantage to survive and this is evident in the form of growth and the capture of market share. This is in the form of evolution, where the business finds new ways and methods of doing things to get the best of results and overcome competitors in terms of survival and profits. Porter (1998) states that change and innovation unfreezes and reshapes a business’ internal systems to enable it to attain and sustain competitive advantage. This means that change causes an organization to dismantle its existing systems and structures and then put in place new systems and structures to enable it to meet changes in its external environment in the context of strategic planning. Kurt Lewin identifies three stages that businesses go through to create and sustain change (Shapiro, 2010). At the first the organization needs to ‘unfreeze’. This involves the analysis of the external and internal environment and the identification of the need for change. This is followed by the sanctioning of the project by initiation with tope level management and core employees to be involved in the process. This is complemented by the need to examine and understand doubts and concerns. The second stage involves the actual change. At this point, the change is communicated to all the people concerned with it. The personnel in charge of the change need to work hard to dispel doubts and resistance. They then go ahead to empower the stakeholders involved in the actual change. From

Software Development Theory: A Survey

Software Development Theory: A Survey Pushpakumar R Abstract— Nowadays, during the Software development process, software developers are involved and their efforts to generate correct approach are the major challenge. In this survey, the planned model is Coat Hanger, for theorizing about development practices. This model focuses on the projected justification for the actual recognition and resulting effects of using particular practices in changing contexts. In the recent practice concerned with articles in the journal Science of Computer Programming explains the use of this model. The software development in professional organizations with actual software consultants as moles. The Coat Hanger model was then used to order the notional assets and weakness of these four practice descriptions. The study is used as the basis to declare the likely of our model as an intangible aid for more structured imagining about software development practices. The goat hanger model expected to deliver and then serve for software development process theory. In th is novel approach the model is also provide a catalog for theory and then development process. Index Terms— Goat hanger, Catalog, Software theory Introduction In this paper we explained Modern software development theory and development. The general software process based on the general theory of software engineering. Particularly, they call for models which should provide analytical and narrow support for software engineering, instead of running costly design procedures that are plainly based on trial and error. They remark the issue of choosing software development methods in development projects and organizations as an example of weighty questions, which should be undertaken by such theory. Principally, Johnson at all. state that â€Å"many planned methods, programming languages and requirements specification languages exist, but very few bare theories explain why or foresee that one method or language would be preferable to another under certain situations†. While it may be true that we lack a â€Å"general theory† of software engineering, we must be more correct in our argumentation, however. What is this lack that we ar e talking about? Are we wanting theories about software artifacts or are we missing theoretical knowledge on the work of software professionals, i.e. software development. Additional approach has been the building of ontologies that give researchers and method-oriented consultants a vocabulary for theoretical constructs. An example of this approach is the semat kernel, which provides a set of concepts, or ontology, for the core of software engineering. In its place of creating theories based on scientific remark, SEMAT has chosen the correction path, where the result is based on agreement, earlier experiences, or a best guess among a body of professionals. Another example is the complete SWEBOK, which is an attempt to protection all relevant areas of software engineering with commonly agreed knowledge. SWEBOK is not, however, focused on a single theory of the whole process; it labels areas defined by agreement or convention instead and therefore cannot be considered as a scientific theory. While mathematics and computer science offer a solid academic basis for kind computational changes and the article the process and performs of structure the artifact. Software development is less enclosed by scientific research. In our work we focus on the problem of theorizing about software growth practices, whic h can create data to support research, education and actual development of practices in software development officialdoms. To build and expressly validate theories about software expansion practices, we want to observe the work of software professionals in the real world context. This means that we must identify software development as a structural action, where the context, the business and then environment and the human organization with its fights and other failures are at least as applicable for the success of software development as the computational changes of the software piece. In this view the observed software development work becomes the source of the theory, and the target of the theory is to know, explain and guess the reason and practices of software developers and the effect these have on the success of software development. The unbiased of this paper is to understand this theorizing process abstractly and to build a model that explains the essential concepts for theo ries of software development practices. Practices and software development The practice of software development, which is â€Å"concerned with creating images of the purposes of the software and its problem domain, of its assembly and performance, of the additions to be achieved, of the boundaries between the software and its environment and its users. Software development contains numerous practices including that of analysis, design, execution and quality management. This kind of organic view to practices implies that in the software development context, practices may include both carefully organized use of predefined development methods and loosely prepared and even emergent activities that may use discrete tools or techniques at hand. They are not a mechanical reply to rules, norms or models, but a tactical, yet regulated improvisation responding to the dialectical connection between a exact situation in a field and habitus. Technical rationality The field of software engineering has over eras twisted numerous methods that are normative models of how software development should take place. However, already in the 1980s, noted that a methodology does not really describe what actually occurs in practice. The real actions in software progress, the working practice in use, what is really done in a situation may be quite different from what is described by a narrow methodology. In the field of information systems development, Larsen et al. describe how a research stream has discussed the related nature of method/practice engineering and acceptance by individual system and software designers, projects, and growth organizations since the 1990s. Recently, this portent has gained increasing attention in the international software engineering community as well. Practice research in organizations We adopt that a software development practice may become an administrative practice, it can be defined as the organization’s routine use of knowledge. Organizational applies can exist at the multiple levels, in that as in a software progress project or in an organization taking part in several projects or development processes. Structural practices often have tacit workings embedded partly in separate skills and partly in collaborative social arrangements. Many vital features of software development practices, such as their starting and evolution, require more courtesy from research and theory to be fully unspoken. The general management literature, however, conjectures with many viewpoints on how structural practices take shape. All existing images of a practice imply that at least one stakeholder in the society has intended that it should be enacted. However the ethnographical studies have shown that such official, prescribed practices often deviate from the actual actions taken Moreover, software development organizations may also follow undocumented, habitual practices. Pent land and Feldman highlight a distinction between the performativity and ostensive aspects of organizational practices. The performativity facet shows â€Å"the specific actions taken by specific people at specific times when they are engaged in what they think of as an organizational routine. service engagements are becoming increasingly more numerous and more complex. We consider service engagements in the broad sense. Fig.1.CoatHanger model for building theories from development practices. Coat Hanger model for resulting theorizing about practices We have shaped a model for a special resolve, for imagining about software expansion practices. We also recognize that there are general principles and models for experimental research and testing in software engineering. These sources define how observed research in software engineering should be conducted and reported, whereas we need to concentrate on theorizing only. Our purpose is not to switch these but to provide a planned way to investigate and create theories about software development practices or sets of practices with a echo in action mode to research and practice. Our model figures on six main concepts that need to be illustrious in order to learn from software development practice and to shape theories of development practices: knowledge, a repetition, development setting, basis, effect, and theory. We use dual naming for each concept, for example rationale excusing and impact gauging. A central concept in our model is the concept of a practice. One dictionary definition of a practice is rather people do often. In the context of a development project or an body, a systems development practice may become an structural exercise or routine, which can be defined as the organization’s routine use of knowledge, especially â€Å"know-how†. The concept of â€Å"best practices† illustrates an assumption that abstractions of such know how can be usefully analyzed, and lessons learned from practice can be transferred between organizational contexts and over time. However, organizational practices often have tacit components embedded partly in individual skills and partly in collaborative social arrangements. If we compare a development method and a practice, a method adopted in an organization always embodies a predefined practice or a set of practices, whereas a practice is not always defined at the detailed level, at least with regard to all potential elements of method knowledge. However, while being cautious on the concept of â€Å"best practices†, we share the belief that practice descriptions and definitions may appear as useful for analyzing recurrent development actions in context, as a basis of learning from them. A software growth effort takes place in a development context, which includes a large number of issues and factors. For example, Clarke and O’Connor identified 140 situated factors from previous literature that may affect the software development process. Similarly, in the field of information systems development, Orlikowski claims that the role of the system, systems development structure and operations, development policies and practices, development staff, corporate strategies, organizational structure and culture, customers, competitors, and available technologies represent contextual categories of issues which may influence the success or suitability of development practices. Discuss the concept of method rationale as an important part of evolutionary method engineering to support software and systems development. While they regard good understanding of the method rationale as necessary for continuing the â€Å"variation and augmentation† of an organization’s methods, we will widen the concept of rationale to be equally useful for understanding the reasons for an organization’s development practices in general. A rationale for a development practice thus provides justifications for the creation, use and alteration of the practice (or a set of practices). Lyytinen and Robey emphasize the significance of learning from the organization’s own growth experience. This clearly requires analysis and identification of the impacts of the expansion practices to software engineering success. Such impacts may be wanted already according to the explicit method foundation or they may be unanticipated, sometimes even unwanted. Finally, the above concepts are needed for making and assessing theories of development practices. That is, we pursue theories which can examine, describe, and explain background software development practices, finally aiming at a level of prediction. We believe that it is useful to evaluate the practice and aim at predictive theories of certain types of development practices, with regard to their impacts on the development products, projects and processes, and contexts. In the following, we relate these concepts to each other to form a model to guide the research on development practices. Fig.1relates these concepts together, whereas their relationships, which we need to understand in order to build theory from practices, are discussed further below. Education is a border spanning machine which needs to exist, on one hand, in a development context so that earlier theories, including previous, more or less well-grounded, organizational commendations of development can notify local rationale for new practices and that the observed impacts of the target organization’s previous practices can inform further local rationality to adjust the practices. On the other hand, learning is needed between development organizations and the theory builders, who observe development actions in practice and try to abstract lessons to be learned from the particular practices in question (Fig.1). The process of theorizing is circular by nature. The local and global theories of observes will affect the rationalizing of practices and practice change in the development context. This in turn will lead to new knowledge that will make new or extended local or global theories. The development context involves all the issues which have impact on how practices in the target organization or project are socially constructed and how the development organization can learn from its practices. The context may have an impact on the basis to tool new practices and how the applied practices are twisted during real development activities, on the impacts reached from the practices in use, and even whether a learning process takes place in a context at all and whether lessons learned from previous experience are made explicit. That is, practices, their impacts, and learning may not be purely based on the identified rationale alone, but can be affected by contextual issues. If contextual issues are explicitly identified before implementing a new set of practices, they may, in turn, become an explicitly recognized part of the rationale. However, some contextual issues may have a more implicit effect on practices in use and their impacts, recognized only after new practice s have been tried out. Learning is the intermediary that enables accumulation of local and global theories and their utilization in the development context. Conclusion In this topic we have discussed the need in software engineering research to observe the work of software professionals in real environments and presented a model that includes essential concepts for the theorizing of software development practices. The Coat Hanger model and then concepts education, a training growth context, motivation, impact, and theory can be used as a tool by research planners and assessors. To illustrate the value of the model we also made a survey of articles in Science of Computer Programming and went through four full years of articles. Out of 371 articles, we found only four articles that studied and observed directly professional software development using physicians as informants. Our study in light of the model could disclose areas of perfection with regard to the theoretical and empirical parts of the four studies. Finally we sharp out that software engineering research tends to value technical rationality instead of reflection in action and emphasized that theorizing of software development practices requires new approaches that recognize also other reference sciences than computer science and mathematics and pays more care to scientific practice. In the future we aim to continue our theory structure on software expansion practices. When combined with our previous model on practice changes, the Coat Hanger model is expected to serve as a conceptually clear and useful instrument for such theorizing. One other for current the study could be to build a catalogue of well-known or otherwise interesting software change practices, their motivations, and impacts on known contexts. References [1]S. Adolph, P. Kruchten, W. Hall, â€Å"Reconciling perspectives: a grounded theory of how people manage the process of software development†, J. Syst. Softw. 85(6) (2012) 1269–1286. [2]Chris Argyris, D.A. Schà ¶n, Organizational Learning II, Addison-Wesley, Reading, MA, 1996. [3]T.B.C. Arias, P. Avgeriou, P. America, K. Blom, S. Bachynskyy, A top–down strategy to reverse architecting execution views for a large and complex software-intensive system: an experience report, Sci. Comput. Program. 76(12) (2011) 1098–1112. [4]M. Bajec, D. Vavpotiˆ¡c, M. Krisper, Practice-driven approach for creating project-specific software development methods, Inf. Softw. Technol. 49(4) (2007) 345–365. [5]V. Basili, R. Tesoriero, P. Costa, M. Lindvall, I. Rus, F. Shull, et al., Building an experience base for software engineering: a report on the first Ce-BASE eWorkshop, in: F. Bomarius, S. Komi-Sirvià ¶ (Eds.), Product Focused Software Process Improvement, in: Lect. Notes Comput. Sci., Springer, Berlin, Heidelberg, 2001, pp.110–125. [6]I. Benbasat, R.W. Zmud, Empirical research in information systems: the practice of relevance, MIS Q. 23(1) (1999) 3–16. [7]H. Berger, P. Beynon-Davies, The utility of rapid application development in large-scale, complex projects, Inf. Syst. J. 19(6) (2009) 549–570. [8]P. Bourdieu, Outline of a Theory of Practice, Cambridge University Press, 1977. [9]P. Bourdieu, The three forms of theoretical knowledge, Inf. Sur Sci. Soc. (Paris) 12(1) (1973) 53–80. [10]J.S. Brown, P. Duguid, Organizational learning and communities-of-practice: toward a unified view of working, learning, and innovating, Organ. Sci. 2(1) (1991) 40–57. [11]P.R. Carlile, A pragmatic view of knowledge and boundaries: boundary objects in new product development, Organ. Sci. 13(4) (2002) 442–455. [12]P. Clarke, R.V. O’Connor, The situational factors that affect the software development process: towards a comprehensive reference framework, Inf. Softw. Technol. 54(5) (2012) 433–447. [13]Collins CoBUILD, English Dictionary, 1989. [14]B. Curtis, H. Krasner, N. Iscoe, A field study of the software design process for large systems, Commun. ACM 31(11) (1988) 1268–1287 . Reactivity of Ashes: Effect of Porosity and Particle Size Reactivity of Ashes: Effect of Porosity and Particle Size Objective: Discuss the effect of porosity, particle size, shape and distribution on reactivity of ashes. Rice Husk Ash The particle size rice husk ash is around 5 micron to 95 micron with average particle size of 25 micron with high percentage of silica. The presence of silica in RHA has been known since 1938 and an extensive literature search has highlighted many uses of RHA as silica replacement. Two main industrial uses have been identified: as an insulator in the steel industry and as a poz- zolan in the cement industry. RHA is used by the steel industry in the production of high quality flat steel. Moreover, RHA is an excellent insulator, having low thermal conductivity, high melting point, low bulk density and high porosity. In particular, there are two areas for which RHA is used: in the manufacture of low cost building blocks, and in the production of high quality cement. The addition of RHA to cement has been found to enhance cement properties. In general, concrete made with Portland cement containing RHA has a higher compressive strength. RHA is finer than cement having very small particle size of 25 microns, so much so that it fills the interstices in between the cement in the aggregate. That is where the strength and density comes from. Incinerator Bottom Ash 1 This sample was imported from Portugal. Upon magnification, agglomerated and irregularly shaped amorphous particles were detected in the bottom ash samples associated with aggregates of polycrystalline, amorphous, and glassy material. The results show that the predominant elements in bottom ash samples were silicon (Si), aluminium (Al), iron (Fe), and calcium (Ca) as oxides, while the predominant elements in all spot points on surface texture of bottom ash. High silica and alumina content in bottom ash could make it a good sorbent while high CaO content is responsible for its alkaline character. It was found that the material was mainly amorphous in nature but also indicated the presence of crystalline phases such as feldspar, mullite, magnetite, and quartz. Bottom ash particles smaller than 11.2 mm accounts for approximately 80 % by mass. About 5 10 % bottom ash particles are between 0.1  µm and 100  µm. These particles are quite porous and look like volcanic lava. One of the m ost common uses for bottom ash is as structural fill. There is possibility of bottom ash being used as substitute/replacement of fine aggregate (sand). Its use in concrete becomes more significant and important in view of the fact that sources of natural sand as fine aggregates are getting depleted gradually, and it is of prime importance that substitute of sand be explored. The ash shows lower density, higher water absorption, and lower strength than natural gravel. They could be considered as average quality aggregates for use in concrete. When directly introduced in concrete, they led to swelling and cracking of specimens, due to the reaction between cement and metallic aluminium. Therefore, a treatment by sodium hydroxide was proposed to avoid such degradation, which made possible the partial replacement (up to 50%) of fine gravel in concrete without affecting the durability. Incinerator Bottom Ash 2 This sample was imported from Czech Republic. Hard Wood Ash Quantity and quality of wood ash may vary with many factors such as combustion temperature, species of wood and combustion technology used. Hence proper analysis of wood ash is important before its application in concrete. Wood ash chemical characteristics differ with species of wood but chiefly contains lime and silica. The size of wood ash varies from 45 micron to 75 micron. The particles of wood ash are little coarser than that of cement and have higher specific surface as compared to cement due to porous nature and irregular shape. Hard wood ash contains carbon (5-30%). Calcium (7-33%), potassium (3-4%), magnesium (1-2%), manganese (0.3-1.3%), phosphorus (0.3-1.4%) and sodium (0.2-0.5%) are the major constituents of wood ash. With increasing carbon content, density of wood ash decreases Incorporation of wood ash as partial replacement of cement adversely decreases the slump of concrete. Water absorption of concrete increases with the increase in wood ash percentage. There was mar ginal decrease in strength with increasing wood ash percentage in concrete, but increased with age due to increased pozzolanic reactions. Wood ash at replacement percentage up to 10% of the weight of binder can be successfully used as additive in place of cement to produce structure grade concrete. Replacement of cement by wood ash does not have negative impact on the chloride permeability. There is a significant decrease in the drying shrinkage on the incorporation of wood ash.

Alan Patons Cry the Beloved Country Essay -- Alan Paton Cry Beloved C

Alan Paton's Cry the Beloved Country The book I have chosen to write about is Cry the Beloved Country. This book is about ambiguity and reconciliation. The main character in the story Stephan Kumalo has to deal his the struggle of his family, and trying to keep them together. The first few chapters of this book are place in a small town called Ndotshenti. But the action in this takes place in the largest city on South Africa, Johannesburg. Stephan Kumalo finds out there can be day light even when nothing in you life is going right. The area of Ndoshenti is known as the â€Å"Velds†, which in Zulu means the green grassland. The rural country is what describes Ndotshenti best; on the other side of the town lies the European part of Ndotshenti. This is Ndoshenti where blacks are not allowed to go. Primarily because apartheid, which means total separation between blacks and whites. Stephan Kumalo is the minister in the small town. Stephan Kumalo helps those in need of help. Also find out very early, he is in need of help too. His son Absalom decides to leave home, because he does not like his father’s new wife. He goes with his friends Johannesburg to work the gold mines. However his son is not the only person causing stress on Stephan Kumalo, because with in a few days of his son leaving, he receives a letter pertaining to his sister. She very sick, but the man writing the letter says not physically, but mentally. At this point Kumalo is befu...