Management and Workbook Process Essay

As a leading pioneer in outdoor retailing and a company at the forefront of the movement for environmental sustainability, we write this letter in response to your request to evaluate your current Workbook Process and appraise the advantages as well as the drawbacks to the system. We are not in favour of the current Workbook Process for reasons that we will list for you. We feel that a company with such a reputation as Patagonia, Inc., needs to adopt a less sophisticated but progressive system. MAIN FINDINGS With the research we carried out it was very clear and apparent to us that the Workbook Process was ineffective. However, it did open up communication among employees, and it also encouraged employees to share their ideas with some upper level management. We do feel that the process can be improved upon. OVERVIEW OF THE WORKBOOK PROCESS The Patagonia Workbook Process in our view was designed to make information about the company’s planning, budgeting and quality improvement flow more fluently amongst all the employees. The Process was also designed to encourage the employees to take a more active role in the company’s planning, operating review and decision making process. We will start our analysis by critiquing and listing what we feel are major concerns of the workbook process. CONCERNS OF THE WORKBOOK PROCESS * The Process of sharing information could weaken the managers’ powerbase, because selective disclosure of information can be used to control and to manipulate employees to do their work. * Expensive system because training is required for the employees to learn and to understand the system. In addition, training is time consuming. * The poor deliverance of financial information, due to the fact that some employees did not want to participate in the Process. * The one to two months lag behind of paperwork. Thus information was never relevant for that specific time period. * Large proportion of employees refused to engage in the Process because they found it tedious. * The plan was not accepted by all levels of management. * The Workbook Process focuses mainly on planning in advance for the longer term rather than on a day by day basis. * The Workbook Process had difficulty in judging environment, quality and distribution objectives, which are crucial success factors for Patago nia, Inc. * The Workbook Process is very complex and time consuming. The level of planning and the enormous amount of meetings needed to discuss company plans leaves very little time for constructive work to be done. * The Process could be limiting in the sense that it does not promote innovations; if anything it encourages people to just stick to a set plan and nothing else. * The profit sharing plan that was introduced was not based on merit; it was just allocated in equal percentages of the base salary. On the contrary, the workbook process also has some benefits. Although, the concerns outweigh the benefits, it is for your benefit and to give you a better perspective of the Process. BENEFITS OF THE WORKBOOK PROCESS * The Workbook Process has been significantly embraced amongst the employees at Patagonia, Inc. * A significant amount of the employees feel that the Process is worthwhile and that it has given everyone an opportunity to bond; and also optimized better solutions for the company. * The Workbook Process being a much longer term strategy can detect problems or issues before they arise, which is a more proactive approach, rather than waiting for an issue to arise before it gets attended to. * The Workbook Process gave a chance for employees at the top of the hierarchy a better understanding of what lower ranked employees where up to, therefore it created an atmosphere whereby everyone was interested in what was happening within the company. EVALUATION On the basis of our evaluation, we would like to recommend that Patagonia, Inc. discontinues with the Workbook Process. We are of the view that the Process has served its intended purpose. The Process has worked in the sense that it has educated the employees on how the company operates and how their jobs interface with each other. A control system is applied to ensure that an organization strategy is implemented which is not the case with the Workbook Process. The Workbook Process focuses on long term rather than looking at each scenario as it arises. In looking back at the time dedicated to achieving company objectives is lacking, which we feel is a key component of the future success of the company. A value driver is an objective which can indicate future success. An example would include product design, quality and design, quality and customer service, which are all qualities that Patagonia, Inc. values. MAIN RECOMENDATIONS AND MODIFICATION Our recommended replacement for the Workbook Process is a Balanced Scorecard. A Balanced Scorecard is a less sophisticated and more grounded evaluation method. A Balanced Scorecard not only focuses on financial but also non-financial contributors to the success of the company. Management can set objectives that involve different areas of the business. For example the production and distribution could qualify as efficiency objectives, research and development would focus on innovations, and the human resources would look after the quality of life for the employees. We are of a strong view that these aspects are key elements to the success of the company. The Balanced Scorecard will not guarantee success for Patagonia, Inc. but, we see it as a step in the right direction. The Balanced Scorecard does have some drawbacks as well as advantages. The drawbacks are, a Balanced Scorecard can add a new type of reporting without necessarily improving quality or financial numbers; it could be viewed as a non-value adding report method and a distraction for achieving actual goals. One more disadvantage is that Balanced Scorecard goals are easy to reach but hard to quantify. The advantages of the Balance Scorecard are that, it caters for employees who are both financially and non-financially literate, a Balanced Scorecard is less technical and easier to understand, and the last advantage is that the Balanced Scorecard is less time consuming and will allow workers to focus more on their real tasks. CONCLUSION In concluding, we feel that the time and effort required to keep the Workbook Process operational are too costly. The staff within the organization are only partially committed, which in our view is causing complications with the success of the Workbook Process. The level of training required is exhaustive. The employees who are not financially literate regardless of how much training they receive might never fully grasp the concepts of the Workbook Process. When an organization focuses all its efforts on financial results, other tasks that cannot be measured objectively are neglected. We hope that you will take all of our advice and recommendations into consideration and, we wish you and Patagonia, Inc. all the success in your future endeavours.

Renewable energy sources

Traditionally, wood is the main form in which biomass is used as an energy source. The biomass is used to boil water to provide steam to turn turbines. In Great Britain most commercially produced wood is used for timber, but when a conifer plantation is felled, there are branches and low-grade timber that can be used for fuel. Straw left over from harvesting cereal crops can also be used to produce energy. When used for energy the cost of collecting, storage and transporting bulky problems is a problem. Most examples rely on a community-based collection used locally in a close plant or used on the farm that produced the straw and is widely used in Denmark and the USA. Stubble used to be burnt, but this was made illegal in the UK. Most stubble is used for bedding. When burnt straw leaves ash, which contains nutrients, which can quickly be extracted from the soil by the new crop. This method is still used in many developing countries. It is very rarely ploughed in as it takes along time to biodegrade and as it does so it creates anaerobic pockets in the soil. Wood can be exploited as a renewable resource if fast growing species are used. In the UK willow is used (popular was also used once). The plants are grown close together then once a sufficient root system is established they are coppiced. Then all new growths when of the correct length are harvested and chipped. Once the willow is dried and then used. This is often used on low quality land (marginal) or set aside, or areas where biological control is being encouraged. Biomass to Gasohol Fermentation of sugar by yeasts converts the energy in sugar biomass to ethanol, which can then be used as a fuel. Gasohol is made of 80-90% unleaded petrol and 10-20% ethanol and is used in cars (It can be used in pure form, but petrol is added to stop people drinking it). The sugar is obtained from sugar cane and sugar beet. This form has been relatively unsuccessful. Sugar cane is grown in tropical areas, where as sugar beat is grown in temperate countries. The sugary sap is extracted and then treated to make molasses, which is then stored until it is needed for fermenting. Ethanol is a much cleaner fuel and produces much less pollution, but it is much more expensive to produce. Especially as the farmers can also sell the crop to be made into refined sugar. This production is unlikely ever to work due to politics and the oil industry. In the end it can not be considered as a real alternative ,as 80-90% of it is made from a fossil fuel. Once the sugar is extracted the fibrous residue (bagasse) is dried and then burnt as a fuel to ferment the malasses. 1) Growing and cropping of sugar. 2) Extraction of sugars by crushing and washing cane. 3) Crystallization out of sucrose (for sale) leaving the syrup of glucose and fructose (molases) 4) Fermentation of molasses to yield dilute alcohol. 5) Distillation of dilute alcohol to give pure ethanol, using bagasse as a power source. A more promising is oilseed rape which has been used to power buses in certain areas of the UK as part of a trial and in Italy, it is added to diesel and can be added to make up 30% of the mixture (rpae methyl ester, RME). It produces fewer sooty particles and no sulphur dioxide. Also coconut oil in Philippines, palm and castor oil, Brazil and sunflower oil in South Africa. Domestic waste Disposal of domestic and industrial waste has become a large problem around the world. In the UK about 300kg of waste is produced per person per year. Dumping the waste causes many problems e.g. leakage of pollution and using up land. It might be possible to burn the fuel for energy (cellchip in the UK in London does this but people have to separate some of the waste first. However, all the houses that take part close to the plant reciev free hot water.) Some landfill sites have been constructed to collect the gas (methane) produced from the anaerobic conditions for use. Agricultural waste (Biogas) Biogas can convert the energy in biomass into biogas, a gaseous fuel that consists mainly of methane, by fermentation. Typically biogas is made of: 65% methane, 35% CO2, with tracea of ammonia, hydrogen sulphide and water vapour. usually dung (slurry) from farm animals is used in the fermentation process so that waste products are turned into something useful, as the leftover sludge can be used as a fertiliser. The digestion process occurs in 3 stages: 1) Aerobic bacteria convert lipids and carbohydrates in the biomass into sugars, fatty acids, amino acids and glycerol by hydrolysis (0-10 days, acids cause pH to fall). 2) Acetogenic bacteria convert sugars and other products of stage 1 into short-chain fatty acids e.g. acetic acid = acetogenesis (stages 2+3, 10-45 days acids used up, pH increases, methane produced.). 3) Anaerobic bacteria convert the fatty acids into methane = methogenesis. Conditions must be anaerobic as the bacteria are only active when there is no oxygen present. They are called obligate anaerobes. Temperatures must be kept between 30-40o because the bacteria are sensitive to temperature changes. The reactions take place in a digester. It must be i) Strong and large enough to hold large volumes of liquid and withstand pressure build up. ii) Gas-tight and allow aerobic conditions to be maintained. iii) Have an inlet for loading material, an outlet for the gas and a way of unloading the residue. iv) be buried in the ground to help withstand pressure and act as an insulator. Often several digesters are used together to maintain a continuous supply of gas. It provides a useful way of getting rid of animal waste. (eutrophication)

Historical Development of Nursing Timeline Essay

This paper discusses a timeline of the development of nursing science history starting with Florence Nightingale to present times. Florence Nightingale will always be associated with nursing, regardless how the field of nursing changes. Significant historical events to include dates which have enhanced the field of nursing will be discussed. Over the past century, the field of nursing has been positively impacted by numerous theories. (Kendall, 2011). Florence Nightingale, worked to improve conditions of soldiers in the Crimean War (1854), and she is known for laying the foundation for professional nursing (Kendall, 2011). Statistical charts and graphs were utilized by Florence Nightingale for the support of her theory as the first nursing theory (Donahue, 1996). For example, her theory related to a positive, clean environment. In 1859, Florence Nightingale published a small book called Notes on Nursing, relating to how to take care of babies (Florence Nightingale). Florence Nightingale was responsible for providing a new image for female nurses as a profession. She opened the Nightingale School of Nursing, the first formal nurse training program (Brestovansky, 2014). For example, the Nightingale Training School was opened in 1860, and modern nursing was created (Florence Nightingale). She also reformed midwife practices and established a health visitor service in Britain (Brestovansky, 2014). The 1950’s introduced theorists such as Orem and Peplau, and the existence of psychological theories entered during this century (Kiikkala and Munnukka, 2006). For example, the patient’s needs were a focus of the theories related to psychology. The self-care theory related to a goal of a person caring for themselves. And if they are not self-deficit, a nurse will be expected to care for the individual (Kiikkala and Munnukka, 2006). During this same period of the 1950’s, a developmental theory was developed that related to nursing and interpersonal relationships (Kiikkala and Munnukka, 2006). Peplau’s  theory regarded nursing as interpersonal because of a common goal between two or more people (2011). This common goal contributed to a mutual respect between the patient and nurse (Peplau, 2011). Nursing Theory Timelines (Development of Nursing, 2013). 1860- Florence Nightingale: Manipulating the client’s environment facilitates the body’s reparative processes. 1952- Hildegard Peplau: Nursing is a therapeutic interpersonal process. 1955- Henderson: The needs often called Henderson’s 14 basic needs. 1960- Faye Abdellah: The nursing theory describes delivering of nursing care for the whole person. It relates to the physical, emotional, intellectual, social, and spiritual needs of the client and family. 1962- Ida Orlando: The client is an individual that has a need. When met distress diminishes, adequacy increases, or enhances well-being. 1968- Dorothy Johnson’s theory of nursing focuses on the client’s adaption to illness. It also focuses on how actual or potential stress can affect the ability to adapt. The focus of the goal is on nursing to reduce stress. Therefore, the client can move more easily through recovery. 1970- Martha Rogers Theory: Health Promotion wellness, prevention of illness, and rehabilitation of the ill and disabled client through â€Å"humanistic science of nursing 1971-Dorothea Orem: The theory is about a self-care deficit theory. Nursing care becomes necessary when the client is unable to fulfill biological, psychological, developmental, or social needs. 1971- Imogene King: Communication can assist the individual reestablish positive adaptation to environment. 1972- Betty Neumann: The goal of system model of nursing practice is stress reduction . 1979- Roy Callista: The adaptation model is based on the physiological, psychological, sociological and dependence-independence adaptive modes. 1979- Watson’s Theory: Watson’s philosophy defines the outcome of nursing activity in regard to the; humanistic aspects of life. The 1990’s-2000’s consists of numerous research studies which test and e xpand nursing theory (History of Nursing Science, 2013). The late 20th century continued to expand research studies and nursing theories. Practice orientation was the focus in the late 20th century which continues today Nursing Science and Profession Relationship Nursing science and the profession have been seen as complex for  numerous years (Lindberg, 2005). According to Lindberg, the complexity of the healthcare system, increased technology, and the speed of care provided are contributors to the complexity of nursing science and the professional relationship. Science provides an increasing flow of contributions to the nursing care delivery which enhances the professional relationship (Lindberg, 2005). It is vital for nursing scholars and leaders to get involved in the new science for insights that will enable nurses to enhance the well-being of patients (Lindberg, 2005). For example, nurses play a central role in health care; a complex system, and they interact with numerous elements of the system. These elements involve patients, families, physicians, communities and public health agencies according to Lindberg (2005). Influences on Nursing Science of Other Disciplines The disciplines of philosophy, religion, education, anthropology, social sciences and psychology positively impact nursing (History of Nursing Science, 2013). According to The History of Nursing Science (2013), the individuals impacted by these disciplines are the ones who deliver nursing practice. Conclusion The roles of nurses continue to expand, and theories are used to improve quality of care. A time line of important events in the field of nursing which. has contributed to the profession has been discussed. Nursing is committed to serve the healthcare needs of society. Throughout history, nursing has shown the uniqueness of the profession. The nursing practice benefits daily from the interaction with other disciplines. Numerous positive outcomes have occurred throughout the decades with the use of theories for the enhancement of the quality of patient care. References Brestovansky, L (2014). A history in nursing. Retrieved from http://www.ehow.com/about_5364906_history-nursing.html Development of Nursing Theories (2013). Retrieved from http://www.currentnursing.com/nursing_theory/development_of_nursing_theories.html Donahue, P. A. (1996). Nursing: The Finest Art (2nd ed.). St. Louis: Mosby. Nightingale, F. Timeline part 2:1850-1901. Retrieved from http://www.countryjoe.com/nightingale/tl2.htm Kendall, C. (2010). Nursing history theory and timeline. Retrieved from http://www.careerpath360.com/index.php/nursing-history-theory-and-timeline- 10767/ Kiikkala PhD, I., & Munnukka PhD, T. (2006). Nursing Research: On What Basis? [Entire issue]. Journal of Advanced Nursing, 19(2). doi: 10.1111/j.1365- 2648.1994. tb01087.x Lindberg, C. (2005). Complexity: The science of the 21st century. Retrieved from https://stti.confex.com/stti/bcscience38/techprogram/paper_25908.htm Peplau, H. (2011). Theory of interpersonal relationships.. Retrieved from http://nursingtheories.weebly.com/hildegard-e-peplau.html The History of Nursing Theory (2013). Retrieved from http://prezi.com/nfrrptnxrczz/the-history-of-nursing-science/

Explaining the American Renaissance Paper Essay

Explaining the American Renaissance Paper - Essay Example an appendage to Europe was too much to bear and Emerson in a belligerent Phi Beta Kappa Address at Harvard in 1837 boldly declared "We will walk on our own feet; we will work with our own hands; we will speak our own minds...† (Emerson, Aug 31, 1837) This clarion call for breaking the shackles opened the floodgates of American writing which for the first time transcended the boundaries of utilitarian, political, and spiritual writing (which had till then been the dominant nature of American output) and metamorphosed into true literature. All American writing however was not utilitarian, political or spiritual before the advent of Emerson and his group of Transcendentalists located at Concord, Massachusetts. American literary scene had eminently powerful exponents in Henry Wadsworth Longfellow, Oliver Wendell Holmes and Lowell who in their own way were depicting the nuances of American psyche. But these gentlemen, and a few more similar to them, were steeped in European culture and what they were attempting was in effect to pour the American experience in a European mold to obtain something which had American flavor but European form. Lowell, in particular, in Harvard Commemoration Ode (1865) was at his creative best. The problem which these intellectuals faced was the absence of a European backdrop in American countryside. There were no Rolling Meadows or Lake Districts to foster creative juices of these authors, and above all, there were no legends or tales of grandeur, glory or tragedy that had formed the canvas of many a European masterpiece. This absence of a familiar environment perhaps forced Edgar Allen Poe to import an Italian backdrop to add necessary weight and flavor to one of his creations. A reaction to this overdependence on Europe divorced from the realities of America was waiting to happen and took shape in the form of American Renaissance. The credit of coining the term â€Å"American Renaissance† goes to F. O. Matthiessen who used this new

Prints Essay Example | Topics and Well Written Essays - 250 words

Prints - Essay Example The lines of the frames of the structure in the portraits can be used to illustrate just how irregular lines on artworks resulting from etching can be. Despite the fact that the structure is supposed to have some uniformity in terms of thickness of lines, this is not the case for this portrait. Portraits made from etching also make sure that there are some parts of the art materials that are not reached by the ink. This is because of the ground,which is acid resistant. The surfaces of the metal that are covered by ground are not eroded. In the portrait it can be seen that there is a significant portion of the portrait that are unaffected by the ink. This implies that they are the areas that came into contact with the parts of the metal that were covered by the ground, thus unaffected when the whole metal was dipped into acid. The color of texture and color of these areas are exactly the same as the texture and color on the paper on which the art was

Promoting Individual Health Essay Example | Topics and Well Written Essays - 2000 words - 1

Promoting Individual Health - Essay Example The plan is based on providing knowledge and awareness of the ethical issues associated with health and especially the inherent. In the given plan, a specific scenario of Erick is looked at. Erick is suffering from Autism Spectrum. The plan thus analyses the causes of his behaviour and seeks to link it to the causes of the health promotion as well as providing teaching lessons to his parents on the importance of health promotion, how to adapt to the current situation of their son and finally, Erick’s learning because of disability. In addition, the plan analyses the position of the parents of Erick and especially the case of Molly. The plan is very important since it equips an individual with psychosocial behaviour that affects the wellness of an individual in terms of behaviour, cognitive abilities, environmentally among many more (Rappaport & Seidman 2000, p. 171). A scenario of Erick is chosen to be used as a point of reference. Erick is a son of Molly and James. His mother, Molly, suffers from diabetes and his father, James, works as a driver, driving long distance vehicles and thus he is rarely at home. Eric has a learning disorder, though mild. He also suffers a little in the autistic spectrum. He often gets frustrated and as a result, throws anger tantrums at the fellow students and teachers, especially when he goes to school whereby he attends a mainstream school. Autistic spectrum refers to the conditions that an individual suffers from that majorly affects the communication by an individual, their interests, social interaction and also affects the behaviour of an individual (Pandora 2006, p. 96). In addition, the autism spectrum also includes childhood autism and Asperger syndrome. The condition may not show its symptoms immediately, but after some time. The condition of Eric has been contributed by several psychosocial

Analysis of Professional Development Plan Research Paper

Analysis of Professional Development Plan - Research Paper Example This paper entails a critical analysis of professional development plan being followed by Jamestown Public School and its detailed comparison with plans developed by other few district schools. Critical evaluation This plan is intended to generate certain planned outcomes such as assisting students in making radical progress in yearly academic curriculums and triggering improvements in students’ reading and mathematical abilities. This in turn shall be influenced by enhancing skills and knowledge of teachers and nurturing them personally and professionally. Thus, the district uses extensive amount of data, collected from several assessment tests taken by students, to evaluate achievements of students, and utilizes information pertaining to teachers, collected through different surveying tools, to identify their needs for professional training and continuing education. These collection methods are very effective as this vital information is helpful in shaping objectives of the plan. One of the essential achievements of this plan is the participation of the entire faculty members in training sessions that enable them to develop coaching and mentoring tactics. This plan is also fruitful as it lays great emphasis on integrating technology into teaching methods so that the tutors stay updated with the latest technologies being globally adopted in educational fields. This plan covers a timeline of one complete year and schedules various constructive activities for teachers’ continuous development including training sessions on instructional techniques and workshops on best global practices. It is mandatory for all teachers to establish atleast one professional goal per annum that they shall achieve during the year. The district has allocated 5 days per year per certified teacher for professional development sessions, which seems inadequate for covering all aspects of development including reading, mathematics and technology. Financial aid for the plan s tems from three different sources including Federal Title IA, Title IIA and general funding. District hires various mentors and specialists to conduct workshops sessions and train teachers on modern teaching methodologies. A very useful scheme has been recently launched by the district whereby teachers have opportunities to spend one complete year with the specialized mentors to grow professionally. The plan, on the whole, is highly effective as it presents some valuable goals and strategies (North Dakota Professional Development Plan, 2013). Comparative analysis We also consider another development prepared by Maryland State Board of Education which primarily focuses on enhancing students’ learning, fulfilling teachers’ needs and complying with Maryland Teacher Professional Development Standards. Although, the objectives are similar to Jamestown’s, this plan highlights a pivotal point that the trainings must be tailored according to differing needs and intellec tual levels of teachers. A generalized training session becomes source of demoralization, frustration and wastage of resources as in the case of Jamestown. This plan emphasizes on developing analytical skills of teachers rather than instructional and communication proficiencies. While North Dakota has to offer a highly effective mentoring program for its teachers, Maryland only has generally accepted standards to follow and a state-approved curriculum that could be voluntarily

Context paper English 105 Essay Example | Topics and Well Written Essays - 500 words

Context paper English 105 - Essay Example Ryves Hall has proved to be a second home for children of all ages in the Terre Haute locality, regardless of race or money. They serve children from ages three to seventeen and all their programs are age related, appropriately designed to benefit the children. Ryves Hall has been offering service to any children who walk in. All the activities provided by the institutions are free for the children. Their primary mission is to assist children and families in Terra haute, which is one of the most impoverished areas in the locality. They serve children who lack educational facilities, unemployment, hunger and poverty. It is the beacon of hope for many young Americans who are deprived of basic necessities in life. Most of the children who attended Ryves can be put under â€Å"at- risk youth â€Å"as they come from single parent, below poverty line and children who do not have anyone to turn to. â€Å"Students from lower socio-economic status are often denied the same luxuries that other students take for granted. These individuals often live in a single parent homes where the mother is the sole financial provider, disciplinarian and caregiver and may face issues such as hunger, live infestations, lack of hot water and inadequate attention† (Miller). Ryves Hall takes care of these children who lack the normal home upbringing. The children who are under their wings are between three and seventeen. Half of them come from minority population. Their main aim is to give them a second chance in life and to bring them up in the best possible way. Living in a home where basic needs as well as guidance are not available can have a negative impact on the children. Ryes Hall acts as their mentor and guides them to be respectable citizens in the society. Most of the children in Ryes Hall display problems associated with having to grow up too early due to lack of proper guidance at home. Many of them have experienced substance abuse, physical abuse, sexual abuse and low

LEGAL ASPECTS OF INTL BUSINESS Essay Example | Topics and Well Written Essays - 500 words - 2

LEGAL ASPECTS OF INTL BUSINESS - Essay Example American may use all forms of treats against Russia including economic sanctions, but will never go to war with Russia. This article addresses issues that relate to international relations, business, and law, as most consequences of Russia actions in Ukraine will be felt outside Ukraine. The outside effect will be felt in international business, political stability, and law. Business and other economic activities in both countries have been affected especially the Crimea region where Russian troops have seized the Airport and borders (Peck 1). The sovereignty of Ukraine has also been interfered with since international laws, which recognizes the sovereignty of a country have been violated by Russia invasion. Among the issues raised in this article are reasons why America may never manage to go to war with Russia over Ukraine. I believe that these reasons would make sense to anyone reading this article due to the facts supporting. The Russian army is powerful and alongside the power of the army, they are a nuclear superpower. Russia has the advantage of being close to Ukraine than US making it easier for them to send troop. The US is tired after a long period of war and does not have adequate army to send to Russia. The American people are also tired of war and most of their allies tired as well and are not ready for war. However, it is not in order for countries to think war always whenever conflict arises between them. Russia has over 4500 active nuclear warheads that could devastate the US totally and the world at large (Peck 1). Their military is well equipped with weapons that would make America not good enough. Compared to Taliban and Iraqis, the Russian army is not lightly armed as them. Russia can easily send its troops to Ukraine, which is close unlike US. With nearly 13 years of involving itself in war, America has used most of its resources and need a

Strategic Leadership In A Changing World Essay Example | Topics and Well Written Essays - 2000 words

Strategic Leadership In A Changing World - Essay Example The paradox that exists between the market environment and the resources that are available to the organization are evaluated by strategic leaders as a basis upon which they select the most appropriate model or strategy for the organization. The most important consideration however is the role of the strategy in allowing the organization to meet its objectives and goals in an effective and efficient manner. It is in line with this that this essay gives a critical analysis and discussion of the Gary Hamel and Michael Porter’s approaches to strategic management with an aim of illustrating how the circumstances within an organization and the market environment influences the choice of strategic managers for either of these approaches in their leadership role within illustrated organizations. The essay focuses on strategic management within the changing world which is characterized by a diverse workforce and application of information and communication technologies for competitive advantage and business success. According to the generic strategies for leadership and management that were proposed by Michael Porter, the attractiveness of a market is the core determinant of the profitability of an organization (Colvin, 2012, p. 70). It is in this regard therefore that strategic managers of companies which require internationalizing their business activities strategize for market entry modes for an attractive market with high demand and more business opportunities. Therefore Porter’s approach to strategic leadership is important in making market choices for expansion. For example the growth of Apple into a multinational company was motivated by strategic leadership which targeted the most attractive markets for their smart phones and Mac computers. Gobble, Petrick & Wright (2012, p. 63) however argue that in the selection of strategic markets, leaders must put into consideration of the resources available to the organizations such as capital for internati onal expansion of the business and the forces within the new market environment such as political, economic and social cultural factors. Porter, in his generic strategy further points out that the position of a company within a specific market or industry is the second most vital element that determines it profitability and performance (Pathak, 2012, p. 154). It is through effective strategic management and allocation of resources that leaders of an organization are able to enable them to become market leaders. For example effective strategic marketing which fits the changing market environment such as online marketing communication are applied by effective leaders to make their organization to climb the competitive ladders within the market or industry (Foss, 2006, p. 10). This can be illustrated by the market leadership of Coca-Cola within its world markets. This company achieved this leadership in the market through proper allocation of resources for marketing, innovation and mot ivational compensation of its workforce by its strategic leaders. Moreover the company invested in market research which allowed it to determine the characteristics of the market and the changing trends of business operations (Saeidinia, 2012, p. 7). It is through this that the company became a leader within the soft drink industry and as a result gaining from huge profits. Gary Hamel views strategy within any organization as a

Should Marijuana be Legalized Essay Example | Topics and Well Written Essays - 1500 words

Should Marijuana be Legalized - Essay Example ence is therefore taking the rounds of such quarters because marijuana creates a sense of high-ness within their bodies and they feel alienated from the rest of the world. Within public circles, it has already been treated in a staunchly negative way, where people do not accept of such people in entirety. Marijuana kills, and hence the people detest from its intake, and more so the ones who do not believe in the premise of consuming marijuana at all. There is a sense of discomfort amongst the people and the evidence thus provided is testimony enough to the same claims. It is being seen as a nuisance more than anything else. On the other hand, marijuana’s usefulness and benefits are something that cannot be denied at all. The medical marijuana is used within medicines as well as towards healing of a number of different ailments and diseases. The healing perspective is such that the drawbacks associated with marijuana could be canceled out as the positives are chalked out (Sager 1999). Medical science is bringing out more and more benefits that are linked with marijuana and there is reason enough to believe all that has been brought forward. If people are getting healed, one should believe that there is no problem in legalizing the use of marijuana. However the negatives still rule the roost for all the wrong reasons. The view of the people in the wake of legalizing marijuana must change because it would be for the betterment of one and all, if seen from a corrective standpoint. It is indeed about time that one and all should know about its benefits more than the drawbacks, because it is bringing about solid results in the wake of medical science more than anything else (Engs 1997). It has been proven with research that the crude form of marijuana contains within it nearly 400 chemicals which speaks for a great deal of usefulness on its part. When a person smokes marijuana, the 400 chemicals become split into thousands of varied chemicals. In the past, more than

International Political Economy Essay Example for Free

International Political Economy Essay International monetary fund (IMF) is an international organization composed currently with around 184 member countries representing almost all the nations in the world with an exception of a few. After the failure of Breton woods it came as a substitute of a regulatory monetary authority. The organization oversees the global financial system by implementing macroeconomics policy and financial policies aimed at stabilizing the economy’s the member nations. The organization was formed with an objective of stabilizing international monetary rates and enhancing economic development among the member states. Similarly International Monetary Fund offers leveraged loans to developing countries to stimulate their economic growth and development. At an extent IMF helps in promoting expansion, and balanced growth of international trade through co-operation with other bodies like World Trade Organization and World Bank. The organization also helps in developing a multilateral system for payment of current transactions. Despite the positive attributes from the organization it has come under severe attack from many experts and organization because of some of their inefficiency of their policies and their ineffectiveness to the targeted programs. Some of the policies used by the organization in trying to address the economic imbalances in developing nations have been ineffective as they have caused adverse effects to the member countries especially third world countries. In certain extent the organization has been used as a tool by the developed nations to propagate political interests of their â€Å"masters† through giving out conditional loans to poor nations and proposing for poor policy changes. The paper analyzes the roles of IMF and its policies and the effectiveness of those policies. Although other policies have used by the organization had positive results others technically contributed to economic underdevelopment in most poor nations. Roles of International Monetary Fund International monetary fund plays various significant roles in the global economy; International monetary fund was established to help member countries improve their economies by providing guidance and monitoring economic development in those nations. IMF is also engaged in ensuring there are sound financial policies formulated and implemented by the member states. Through extensive research and analysis the organization comes along with proposition which help in developing effective financial policies in tandem with country’s existing policies. Sound financial policies proposed by the organization are meant to strengthen the financial system of the global markets and member countries. â€Å"An effective financial system promotes economic growth and reduction of poverty by mobilizing savings and allocating them to productive uses† (World Bank, 2004, p. 72). International monetary fund provides three types of surveillance to member countries. That is bilateral surveillance, regional surveillance, and multilateral surveillance. Bilateral surveillance mostly involves discussions between international monetary fund, and the member country (Axel 2006, p 769-788). To begin the discussions in bilateral surveillance, IMF technocrats usually visit the member nation to collect information, and hold discussions with government officials in that country so as to gather enough information about the area. Apart from government officials, IMF experts also hold discussions with other members in the country such as labor unions and officials from the private sector and civil society. This is to gain more knowledge on the economic status of the country, and assess opportunities and potential threats. After the mission, the IMF staff holds meeting with the authorities to inform them on the findings obtained, risks and outlook. Bilateral surveillance helps identify risks to financial stability and international monetary fund in the member country. IMF uses bilateral surveillance to provide advice to member countries on the need to adjust certain policies. Bilateral surveillance helps IMF complement multilateral surveillance. Multilateral surveillance is important as it helps IMF strengthening its surveillance efforts. It helps IMF detect systemic risks and increase awareness of the risks in member countries. It also helps identify interdependencies in the international economy. Multilateral surveillance helps IMF identify developments in the global economy. It also helps the organization evaluate financial markets, and the outlook. Moreover, multilateral surveillance helps IMF identify changes to policy, and also effects caused by policies on member countries. IMF is working hard to enhance global discussions of economic connections among countries. This is to improve international trade among the countries (Axel 2006, p 769-788). IMF provides regional surveillance to member countries. Regional surveillance helps IMF monitor regional developments, and policies used by supra national authorities. Regional surveillance helps complement bilateral surveillance as it provides information from more than one country. Regional surveillance is important for members of currency unions. This is because policies in important areas of IMF are determined at regional level. In regional monitoring, discussions with country officials are carried out, and the report is represented separately. Formal procedures are used to conduct surveillance and evaluation over the monetary, and exchange rate policies of European nations. International monetary fund has strengthened its policies on monitoring measures so as to help eliminate concerns like vulnerability to balance of payment. These measures help in eliminating external sustainability and currency crisis in many countries and these are some of concerns that have affected many countries. IMF has developed several initiatives to help improve the effectiveness of bilateral trade. For example, the organization has established external vulnerability assessment. It has also developed initiatives to strengthen surveillance in the financial sector. The initiatives used to provide surveillance in the financial sector include a financial sector assessment program, and prevention of wastage of money. Other measures include prevention of terrorism financing, and assessment of offshore financial centre. IMF has also adopted other initiatives to help in improving its efforts. The organization has improved data provision to IMF, and also analyzing surveillance systems in member countries (Axel 2006, p 769-788). IMF helps in ensuring monetary policy in member countries are utilized effectively so as to prevent inflation (Axel 2006, p 769-788). International Monetary fund intervenes in trying to stabilize the exchange rate among member states. After the collapse of the Breton woods the main aim was to regulate the exchange rate of nations in order to avoid financial and economic imbalances IMF in this instance developed policies meant to help stabilize the exchange rate between countries. Mostly the organization favors a floating exchange rate and constant evaluates monitors and give recommendation on the appropriate exchange rate policies. At the same time IMF tries to develop monetary and exchange rate policy proposals in line with the individual countries policies. Exchange rate is critical in determination of a country’s monetary and trade policies. Monetary policy is used by monetary authorities to determine and regulate the circulation of money in the economy thus directly influencing the financial and economic measures to be taken. Determination of interest rates comes from the monetary policies decision taken. Adjustment of the interest rates either by lowering or increasing influence the pattern of the economic growth. Lower interest rates tend to stimulate economic growth and development. In this case monetary policy helps in enhancing economic growth, and stability in a country. IMF gives advices to countries on how to use monetary policy appropriately. Monetary policy is also used to prevent inflation in a country by raising interest rates. Monetary policy is important to member countries as it helps in improving economic status of the countries, and also enhancing development in the country. Countries with pegged exchange rates tend to unfairly compete with others in trade. Another role of International Monetary Fund is provision of loans to member countries. The organization provides loans to member countries experiencing balance of payment problems and economic difficulties. The loans provided by IMF are important to member countries as they help countries improve their international reserves, and pay for import (Axel 2006, p 769-788). The fund also helps countries stabilize currencies, and improve economic situations in the country so as to enhance economic growth in the country by adjusting policies to correct underlying problems. Funds provided by IMF help member countries improve national policies in the countries so as to eliminate problems. This is through restructuring of existing policies or creating new policies. IMF does not provide loans for specific projects in member countries. Member countries are encouraged to borrow from IMF if they have no enough funds to finance projects so as to meet their international payments. That is if the country cannot find enough financing to meet its net international payments and maintaining international buffer. IMF provides loans to member countries having financial problems so as to correct policies in the country, and carry out reforms. Countries are encouraged to use funds from IMF to adjust economic policies in the country so as to overcome economic crisis. This is important as it helps countries correct their financial balance, and improve conditions in the country. The funds enable countries to continue paying for imports, improve their international reserves and stabilize currencies. A member country has to follow the right lending process provided by IMF so as to get loans. IMF loans are provided under an agreement between the country, and IMF. The country provides enough reasons as to why it needs the money, and then economic program is established after the agreement. The program is established by country and IMF and presented to the right people. After the arrangement is approved then, IMF releases the funds in installments as the country continues to implement the program (Axel 2006, p 769-788). International monetary fund has established facilities that are customized to address specific situations of its member countries. Developing countries use different facilities from developed countries to access IMF loans. Low income countries use extended credit facility, and other facilities to borrow loans from IMF. These facilities allow countries to borrow on concession terms. Countries can access non- concessional loans via stand by arrangements, and other facilities that offer such loans. The organization provides emergency assistance to member countries to help them recover from natural disasters and conflicts (Axel 2006, p 769-788). Effectiveness of IMF Policies IMF uses various policies to help member countries improve their situations in the country, enhance economic growth, and financial stability. The policies include structural adjustment policies, financial crisis policies, and poverty reduction policies. Most people have criticized IMF policies for their ineffectiveness. This is because the policies implemented by International monetary organization have worsened economic conditions in member countries rather than improving the prevailing situations. The main role of IMF is to improve economic and financial stability in member countries using the policies named above. So far the IMF policies have not helped eliminate economic crisis in many countries and instead it has been contrary to expectations. The policies have affected developing countries more than developed countries as these countries depend on funds and advice from IMF to improve their economic status. (Robert and Jong-Wha 2002, p 1245-1269). Structural adjustment Policy is a shift of policies implemented by member nation’s mostly poor nations towards those guided and advised by IMF for purposes of qualifying to get financial and economic assistance. Structural adjustment policies have been criticized by scholars and experts as they have been seen as instruments of accelerating poverty and underdevelopment. Political shifts and governance reforms are always expected from the member nations expecting to benefit from the IMF. Most often the policies are in line with the system of governance of the developed nations (custodians of the IMF) which are deemed to be effective and efficient. Free trade and market liberalization is always encouraged by the IMF. Structural policies force countries to slash government spending and encourage privatization which also open up countries to exploitation by foreign investors. Structural adjustment policies have increased the level of poverty in many countries by causing many workers to loose jobs and reduction in income for workers due to free markets as most enterprises are sold to foreign investors who implement â€Å"effective† measures. The policies have given debt payment and economic development priority compared to education and health services. IMF has encouraged developing countries to lower living conditions of their citizens. This has affected provision of services in developing countries much. The policies have lead to shortage of the work force in developing countries as most companies, and health centers cannot afford to hire enough personnel (Ngaire 2002, p 83-100). IMF lending policies are condemned because of the conditionality associated with the policy. IMF forces member countries to adjust economic policies so as to overcome problems that led the countries to borrow funds from IMF. The international monetary lending policies are used to provide loans to member countries. The funds help member countries improve their economic status. International monetary lending policies do not serve member countries well. The policies are not flexible, and countries do not get enough money. The conditionality help IMF know if the country is able to repay the loan given. Developing countries do not get enough loans to finance projects in the country. Shortage of funds in developing countries hinders economic growth and increases poverty. The policy force developing countries cut their spending so as to have enough funds for development projects. The policies are not flexible enough to help developing countries get enough funds. In addition, the funds provided by international monetary fund are not enough to help countries eliminate problems. This prevents control of disasters and crisis in the country (Bird and Rowlands 2002, p 173-186). Conclusion The roles of IMF are very significant and critical in ensuring the stability and economic development of not only the member nations but the entire world in general. However Economic policies implemented by International monetary are not effective as they cause stifle economic growth. The economic policies are made to help developing countries improve economic growth, but they encourage economic stagnation. This is because developing countries cut spending in other sectors to get enough funds. Member countries have to cut spending on health sector, the education sector so as to get funds to adjust economic policies in the country. IMF encourages member countries to follow conditions established be fore accessing loans. The member countries are required to adjust policies in the country to overcome problems that have caused economic crisis in the country. This forces countries to concentrate on adjusting economic policies, but not development projects in those countries. This affects provision of crucial services in health care sectors and education. They also lead to lack of employment in developing countries. This leads to poor economic growth in developing countries (Axel 2004, p 445-464).

Effect Of Maitland Mobilisation Health And Social Care Essay

Effect Of Maitland Mobilisation Health And Social Care Essay Patient is a 35 years old golf coach. Patient had a history of going over his ankle on both sides. General health status of the patient is good. Patients activity ranges from a round of18holes of golf and driving range for 60mins a day. Patients activity includes more walking. The main problem of the patient is pain and stiffness in right ankle. Patient had a history of slowly developed pain and stiffness over the last 4months during his full time coaching job. The aggravating factors of his problem were powerful driving range shots for 30mins and walking for 40mins. The easing factors of his problem are rest and heat for 40mins. In the 24hours pattern of pain, patient has stiffness on rising and which gets easier with gentle activity. On palpation there is puffiness to anterior and lateral aspect of right ankle. On examination the resisted dorsiflexion is weak and painful. There is a decreased range of motion of active plantar flexion. In passive plantar flexion pain is produced after resistance. The resisted plantar flexion is weak and painful. Active range of motion of inversion is reduced and painful. During passive inversion pain is felt after resistance. Resisted inversion is weak and painful. Resisted eversion is weak. In accessory movement of talocrural joint, postero-anterior glide is stiff and the pain is produced at the end of range. In the distal tibio-fibular joint, longitudinal cephalad glide is painful before resistance and during postero-anterior glide the patient feels easier. The muscles are weak on both sides of ankle. The right ankle is weaker compared to left ankle. Anterior talo-fibular ligament and calcaneo-fibular ligaments show bilateral laxity. On palpation there is puffiness around the lateral malleolus. Heel raise of the patient is poor, which is 5 on right and 10 on right side. SEVERITY, IRRITABILITY, AND THE NATURE OF PAIN According to Petty (2006) severity and intensity of pain are related together. Severity can be determined by the ability of the patient to maintain the position or movement. Severity is a main factor to determine whether the patient may be able to tolerate overpressure and perform movements up to the first point of pain. According to Hartley (1994) the perception of pain differs from person to person depending on the individuals emotional status and his previous pain experiences. The intensity of pain depends on the number of nociceptors in the site of injury and the surrounding tissues. Intensity of pain can be more in the areas of high innervation than the area of poor innervations. According to Hengeveld Banks (2003) the intensity of pain is subjective and it varies from person to person. In this case the intensity of pain of the patient is 4/10 of visual analogue scale. The patient can play a round of18holes of golf a day and practices on the driving range for 60mins a day. He also walks for a long distance. In spite of pain the patient was able to perform his activity. So the patients severity of pain may be low to moderate. Hengeveld Banks (2003) says that irritability depends on activity causing the pain, the intensity of the activity and the time taken for the pain to subside after the activity is stopped by the patient. According to Petty (2006) irritability can be determined by the time taken for pain symptoms to ease. The symptom is said to be irritable, when the symptom persist after the activity producing pain is stopped. If the symptoms are irritable the patient will not be able to tolerate movements for longer durations. The symptoms may even get worse with activity. So the testing movements should be done with caution. In this case the aggravating factors are powerful driving rage shots for 30mins and walking for 90mins. Similarly the easing factors are rest and heat for 40mins. So the irritability of patient may be moderate to high. However according to Hartley (1995) aching pain is related to the structures like deep ligament, deep muscles, tendon sheath, chronic bursa, compact fascia. Further Magee (2008) argues that, when pain is caused by an activity and eases with rest indicates that there is a mechanical problem which is related to movements. Occasional pain may indicate that there is a mechanical involvement and it is related to movement and mechanical stress. In this case the pain is intermittent and deep in nature. The patient has pain after activity and the pain resolves with rest. So the pain may be mechanical, intermittent and deep in nature MANUAL THERAPY TREATMENT In this case, the main problem of the patient is stiffness rather than pain, in the right ankle. Maitlands grade4 mobilisation with postero-anterior glide of talus on ankle mortise can be given to improve range of motion of plantar flexion. The glide can be given in grade 4, because it is stable and controlled compared to grade3 (Hengeveid Banks, 2003). Here the ankle mortise is a concave surface and the dome of talus is convex. When ankle mortise is fixed and talus is moved, plantar flexion occurs by concave-convex rule. (http://www.pt.ntu.edu.tw/hmchai/Kinesiology/KINmotion/JointStructionAndFunciton.htm, Date accessed: 13/12/2009) However before treatment the important factors that should be taken into account are patients objective marker of pain, loss of range of motion and movements causing pain and these factors should be evaluated after treatment sessions. In Maitlands technique, there is no standard duration for the treatment, but the duration of the treatment should not be more than 2minutes. The duration of the treatment can be altered based on the severity, irritability and nature of the symptoms of the patient. Since the irritability of the patient is moderate to high, the initial treatment can be given for the duration of 30 seconds, with one or two repetitions to avoid exacerbation of the symptoms. After observing the objective marker, duration of the treatment can be progressed to 1 to 2mins and the repetitions can be progressed gradually. The patient can be positioned in prone lying with knee in 90 degree flexion. The starting position of the therapist can be standing by the side of patients righ t knee to have close contact with the treatment area. To give proper support to the shin, the left knee is placed on the couch. The therapist can perform the postero-anterior glide by holding the posterior surface of the calcaneus in his right hand with his thumb, fingers fanning around the calcaneus and his left hand held in supination, with his heel placed against the tibial anterior surface and the therapists fingers are proximally pointed. These positions can be followed to stabilise the part. The force can be applied by movement of the forearms opposing each other. The movement of the therapists forearms produce postero-anterior glide (Hengeveld Banks, 2003). Even though, there are literatures supporting the effectiveness of joint mobilisations, there is not enough controlled studies to prove that joint mobilisation can restore the normal range of motion and functions of hypomobile joint effectively (Farrel, J.P Jenson, G.A. 1992) EFFECT OF MAITLAND MOBILISATION Maitlands technique, are based on restoring arthrokinematic movements. Generally arthrokinematic motion of the joint can be restricted by the ligaments, capsules of the joint and periarticular fascia. The elastic properties of these connective tissues are based on the arrangement of the collagen bundles. In ligaments and tendons, the collagen bundles are arranged parallel to each other with elastic bundles in between them. When the connective tissue structures are unloaded, the collagen bundles show a crimp formation in their structure. This crimp results in production of slag in the connective tissue structure. During the phase of loading, slag is stretched first, followed by the stretching of main bundles. In contrast the fascia and aponeurosis have multilayer collagen bundles but have less crimping and slack compared to ligaments. Initially when the load is applied, structures with less slack are first subjected to stress, followed by the other bundles. The bundles of the fascia w hich have least slag will first resist the tensile stress. If the stress is increased then the ligaments which have more slag will resist the tensile load. After further deformation, the other bundles will act to resist the stress. To obtain elongation of the connective tissue on the whole, all the bundles should be subjected to required stress. This principle can be explained with the help of stress strain curve. In this graph, x-axis represents the stress and y-axis represents the corresponding strain produced by the load. The curve shows a slope, which indicates the connective tissue resistance to a load. The collagen bundles which are still slag, represent the toe region. The curve also represents the physiological loading range, which is then followed by the stage of microscopic failure. If the stress still increases the curve will proceed to the stage of macroscopic failure and may even result in the rupture of the connective tissue. Based on this concept Maitlands grade 4 technique aims to produce permanent elongation (plastic deformation) of the tissue by inducing low level of micro-failure in the connective tissues, there by increases the range of motion (Therkeld, 1992). There is no enough evidence to prove that Maitlands mobilisation can be done in full weight bearing and functional position. Its reliability is based on the clinicians treatment experience and patients reaction to the treatment (Farrel, J.P Jenson, G.A. 1992) SECONDARY TREATMENT The other problems of the patient are poor heel raising due to the weakness in the muscles of ankle joint and pain. In this case Maitlands grade1 mobilisation can be given to reduce pain by pain gate mechanism. As the patient is a golf coach, he needs good heel rising and strong ankle muscles for good performance in the game and to prevent further injury to ankle joint. Strengthening exercises to the muscles of plantarflexion, dorsiflexion, inversion and eversion can be taught to the patient to correct the muscular imbalance of the patient. Then the heel raising should be encouraged gradually and can be progressed if there is no pain. Balance training with the help of wobble board can be taught to the patient. The final phase of treatment is functional training. The patient can be trained to gradually increase the intensity and the duration of drive shots in the game. Walking can be encouraged in a stable surface. CONCLUSION Additional to manual therapy the effective means of rehabilitation of sports injuries should consist of soft tissue massage, electrotherapeutic modalities, proprioceptive neuromuscular facilitation, strengthening exercises, co-ordination training, endurance, flexibility, improving stability and educating the patient about the injury mechanism and methods of prevention (Farrel, J.P Jenson, G.A. 1992). Sports therapist should mainly concentrate on prevention of the injury rather treating when the injury has occurred.

Developing Conceptual Framework in Accounting

Developing Conceptual Framework in Accounting Accounting is playing an important role in nowadays society. It provides financial information to the user to make business decision. However, accountants have to follow accounting standards when they are providing the information. We may question what the principle of those standards is. Financial accounting theory was created as the principle in making standards, and conceptual framework for accounting built up. This essay is going to talk about whether developing a conceptual framework is an impossible possibility. In order to talk about this, I am going through some history of accounting, the definition and compare the conceptual framework under different standards. Accounting was created for thousands years ago. It dates back more than 7,000 years which is the time of ancient Babylon, Assyris and Sumeria. (Friedlob, G. Thomas Plewa, Franklin James, 1996) At that time, people did accounting for their personal need. With the change of the times, accounting no longer work for personal need. People need common standards for stakeholders to use when making decisions. Countries built up Generally Accepted Accounting Principles (GAAP) to set up rules for accountants to do accounting. When the business is becoming bigger, people find out that it is hard to understand other countries accounting report. People need international standards, so some international standards come out, Such as International Financial Reporting Standards (IFRS) and Financial Reporting Standards (FRS). They are built by International Accounting Standards Board (IASB), Financial Accounting Standards Board (FASB) and Accounting Standards Board (ASB). When standard-setters were making standards, they considered about accounting theories. Geoffrey (2007) stated out that three main approaches which are used to create current accounting theories: The empirical inductive approach. This consists of distillation of theoretical principles from accounting practice. The deductive approach. This is the logical derivation of theoretical principles by deduction from assumptions. The new empiricism based on positivism, derived from the Chicago school of economics. This regards theories as worthwhile only if they are testable against empirical evidence. à ¯Ã‚ ¼Ã‹â€ 2007à ¯Ã‚ ¼Ã¢â‚¬ ° Financial accounting theories were made in these three steps in present day. In 1976, FASB defined financial accounting theories as A coherent system of interrelated objectives and fundamentals that can lead to consistent standards. According to Elliot (2004), accounting is a mean which used to recording, classifying and summarizing financial activities which include cash flow, transactions and events. It means accounting is really important for users to analyse a company, such as shareholders, investors and employee. For example, investors want to invest a company. They need to know whether a company is good to invest, so they come to accountants and get the financial report. Without accounting standards, they may feel difficult in reading those reports. For this reason, accounting standards are necessary. To make accounting standards, the conceptual framework of accounting will be need. Carsberg (1984) described that conceptual framework of accounting is used to provide general support and improve the consistency of financial standards. It can reduce the cost of making the standards by helping the standard-setters on what information should be included and how the information should be displayed. It shows conceptual framework of accounting is necessary in making accounting standards. Conceptual framework set up the principle of accounting, so it improved the consistency of financial report and is beneficial to users in analysing the report. Furthermore, à ¢Ã¢â€š ¬Ã‚ ¦conceptual framework should be viewed as a kind of gyrocompass to help us in navigating our way through the self-interest and contending ideologies that always surrounded debate about regulation. (Edwards, 1981, p. 439) Based on this, Conceptual framework should work as guidance in making accounting standards. In 1975, The Corporate Report was the one of the reports which is about conceptual framework in the early stage. Our subject is, in essence, the fundamental aims of published financial reports and the means by which these aims can be achieved. (ASSC, 1975) The report shows the way how financial report should display the financial information. It provided structure for the following standards. In 2004, IASB/FASB started a project in developing a common conceptual framework for financial report. (Murphy, 2012, p.1) In 2006, it comes out some information about the framework. For example, it listed some user groups, such as entity investors, creditors, suppliers. In 2008, more information came out. In 2010, a recent version- Conceptual Framework for Financial Reporting Chapter 1: The Objective of General Purpose Financial Reporting (IASB/FASB, 2010) was released. In this chapter, the efficiency and effectiveness of the entitys management and governing board in discharging their responsibilities to use the entitys resources is included. (IASB/FASB, 2010, para. OB4) In 2012, the IASB discussed how to restart the project on the conceptual framework. This time they believe the framework should focus on elements of financial statements, measurement, reporting entity, presentation and disclosure. (Peter Alan, 2012) The project of developing a common conceptual framework is so comp licated that IASB/FASB took lots of time to do it. Though it is still not complete, we know that it is becoming deeper from identify the users group to the elements of financial report. Statements of Standard Accounting Practice (SSAP) 2 (1971) gave out a conceptual framework of accounting before others. It was replaced by FRS 18 in year 2000. It showed that: Accounting policies assist in this process by providing a framework within which elements of financial statements, such as assets and liabilities, are recognized, measured and presented. They enhance the comparability of financial statements by helping to ensure that similar transactions are reflected in similar way.(ASB, 2000) It provided a way for how the financial standards should be defined and gives out a way for conceptual framework in how it should develop. From the recent standard in FRS, we see that the framework is completing. For example, FRS 30 is setting out the definition of Heritage Assets. A tangible asset with historical, artistic, scientific, technological, geophysical or environmental qualities that is held and maintained principally for its contribution to knowledge and culture. (ASB, 2009) From above, IASB and FASB which are from United States focus more on the methods on how to disclose the financial information. On the other hand, FRS which is used in United Kingdom put more time in building up the definition of building blocks of financial statements. The aspects they concern about are a part of the conceptual framework of accounting. To evaluate the statement, we need to look into the statement. Developing a conceptual framework is an impossible possibility We can go through the process of induction which is Observations-Laws/theories-Prediction. This is similar to the work of Geoffrey (2007) which I have mentioned. From observed IFRS and FRS, we may say that developing a conceptual framework is possible. It is the theory we get from the work have done. Then we come to prediction. We need to find out a fact that against our theory. If there are no such of fact, we may say that it is possible to build up a conceptual framework. We can also analyse it from the sources of knowledge. It includes perception, introspection, memory, intuition, testimony and so on. Through perception, the statement is not right. From above, we know that conceptual framework is made by IASB, FASB and other else. Although they are not perfect, they are rudiment and developing. When reading this statement with introspection, it cannot be an impossible job. Conceptual framework works as a guidance of accounting. It cannot be impossible to create guidance. In memory, since I learn about accounting standards, I consider the standards are made with invisible rules which I recently think it is the framework of accounting. From intuition, developing a conceptual framework may cost lots of time and difficult to complete, for it need to be agreed by different accounting facilities. Once it complete, it will benefit a lot in making accounting standards. Come to testimony, the people who agree with the statement may argue that some definitions of conceptual framework are still fuzzy, such as true and fair view. As I have said above, nowadays conceptual frameworks are rudiment. It is too early to assert that it is impossible to develop a conceptual framework. However, there are some evidences for the statement. Some parts of conceptual framework are based on fallacy. For example, Rayman (2007) has talked about IASB and FASB built their conceptual framework on the present value fallacy. In the IASB/FASB project, the income was showed: That definition of income is grounded in a theory prevalent in economics: that an entitys income can be objectively determined from the change in its wealth plus what it consumed during a period.(Hicks, 1946, pp. 178-179) (Bullen and Crook, 2005, p. 7; cf. Joint Working Group of Standard Setters, 2000, p. 233) This is similar to the work of Sterling (1970) which was provided as fallacy. There is general agreement on the definition of income among the various schools of thought: Income is the difference between wealth at two points in time plus consumption during the period. The problem centers around the method of determining the wealth or well-offness. (Sterling, 1970, p. 19) It looks like there are some mistakes in building the conceptual framework of accounting, but it is also one of the reasons for IASB/FASB to keep improving IFRS. Another evidence for the statement is True and Fair view. It does not have a clear rule or law for this. It works more like an invisible rule. When accountants making financial report, they should make those report bases on true and fair view. There is nothing specific when we look into the view. It depends on accountants culture and faith. Back to the statement I talked about, I think it is still too early to say that developing a conceptual framework is an impossible job. Though it used fallacy in the process of building the framework, it still in the middle of completing. We should give hope to it, for it is so important in making financial standards. In conclusion, the conceptual framework of accounting is vital. From the definition, we can see that the framework will help a lot in building financial standards which will benefit the users in making financial decision. Comparing different standards which are used in present day, we find out that they are still not perfect. At the meantime, there are some problems in the standards. Even though, it is still not good to conclude that it is impossible to come out a conceptual framework of accounting. I believe the conceptual framework of accounting will finally come out in the future.

Kerrang Magazine Blink182 Article Analysis :: Papers

Kerrang Magazine Blink182 Article Analysis * Blink182 - when they were younger * This Blink182 interview was published in alternative music magazine 'Kerrang' - issue 979 in November and was written by Tom Bryant. It's purposes are mainly to discuss their past, their success and above all their new album ! They tell us how it was almost never made as two years ago they were ready to split. This article is informative and at times quite humorous, 'There are many ways you'd imagine how a conversation with Tom DeLonge might start. Most of them involve a certain level of immaturity, a teenage crack about blow jobs, poop or possibly your mother. A reasoned debate on Californian politics is roughly last on the list '. But it also feels sad as the band recall feeling as though they were drifting apart. I think fans of the band would find this piece interesting. The implied readers would include Blink's fans (usually teenagers), people considering buying their latest album, fans of punk-rock music and people who may just be curious about them. So in general - most readers of 'Kerrang' i.e- people interested in alternative music such as punk, metal and rock. Having read the article through a few times now i have noticed that it differs to previous Blink interviews i have read. As a group they have been out of the public eye for the past two years producing their self titled album. Although Blink are a hugely successful, international band and every young person knows a little about them i dont think there is any evidence of implied reader knowledge. After reading the title page 'But seriously folks...' we know right away Blink have grown up as it describes their old stuff is out and new mature material is the way forward. This feeling of change continues throughout the piece. It feels new, exciting and deep. I dont think this interview was planned, as the guys seem to be relaxed and speak their mind. Which i think helps put their

Men with Guns :: Films Movies Economics Feudalism Essays

Men with Guns Men With Guns is not so much a film about economic processes as it is a film about the effects of a certain economic system - feudalism. It is more a film about cultural and political processes than anything else, a film that deals in depth with the grave consequences of a country in Central or South America whose Indians are subjects to the knights - the â€Å"men with guns† - who control and terrorize their existence. Cultural processes can be defined as the creation, or transfer, of knowledge. It is the way in which the rules of an economic system are communicated. In Men with Guns, the rules of the feudal economic system are translated through the men themselves. The â€Å"sugar people† or the â€Å"corn people† know their place in society because the army or the guerrillas tell them what it is through force. Every Indian that the doctor meets tells him that they are subject to the men with guns, and that they are in control. As long as one has access to a gun, then that individual becomes a knight, no longer a feudal serf, and it does not matter if that person has began life as a white person or an Indian. Because the â€Å"men with guns† happen to be the army, the army acts as feudal knights, forcing the serfs to live in extreme poverty and fear of death, torturing who they like with no consequences, and moving entire villages. They are able to do this because of the political system in the rural part of the country. Political processes can be defined as the rules, or laws if they are established by a legitimate government, that are enforced within a political system. In the feudal system in â€Å"Men with Guns,† the rules are made by the army. In the feudal system, the rules are made legitimate purely through the ownership of firearms. It appears as though the people are helpless politically because the political system is the army. There is a feeling in the movie that two different political systems exist within the country, and that most definitely two different economic systems are present. The country can be split into two different cultures - the city and the rural areas. The city operates much like that of any other Western city, and the doctor appears to live with relative freedom and economic prosperity.

Researched Guidelines and Types of Interviews Essay

Interview An interview is a conversation between two or more people where questions are asked by the interviewer to elicit facts or statements from the interviewee. Although interviews are a standard part of journalism and media reporting, the focus of this piece is on how interviews can be used as a tool for psychological research. Interviews are particularly useful for getting the story behind a participant’s experiences. The interviewer can pursue in-depth information around a topic. Interviews may be useful as follow-up to certain respondents to questionnaires, e.g., to further investigate their responses. Usually open-ended questions are asked during interviews. Before you start to design your interview questions and process, clearly articulate to yourself what problem or need is to be addressed using the information to be gathered by the interviews. This helps you keep clear focus on the intent of each question. Preparation for Interview 1. Choose a setting with little distraction. Avoid loud lights or noises, ensure the interviewee is comfortable (you might ask them if they are), etc. Often, they may feel more comfortable at their own places of work or homes. 2. Explain the purpose of the interview. 3. Address terms of confidentiality. Note any terms of confidentiality. (Be careful here. Rarely can you absolutely promise anything. Courts may get access to information, in certain circumstances.) Explain who will get access to their answers and how their answers will be analyzed. If their comments are to be used as quotes, get their written permission to do so. 4. Explain the format of the interview. Explain the type of interview you are conducting and its nature. If you want them to ask questions, specify if they’re to do so as they have them or wait until the end of the interview. 5. Indicate how long the interview usually takes. 6. Tell them how to get in touch with you later if they want to. 7. Ask them if they have any questions before you both get started with the interview. 8. Don’t count on your memory to recall their answers. Ask for permission to record the interview or bring along someone to take notes. Sequence of Questions 1. Get the respondents involved in the interview as soon as possible. 2. Before asking about controversial matters (such as feelings and conclusions), first ask about some facts. With this approach, respondents can more easily engage in the interview before warming up to more personal matters. 3. Intersperse fact-based questions throughout the interview to avoid long lists of fact-based questions, which tends to leave respondents disengaged. 4. Ask questions about the present before questions about the past or future. It’s usually easier for them to talk about the present and then work into the past or future. 5. The last questions might be to allow respondents to provide any other information they prefer to add and their impressions of the interview. Wording of Questions 1. Wording should be open-ended. Respondents should be able to choose their own terms when answering questions. 2. Questions should be as neutral as possible. Avoid wording that might influence answers, e.g., evocative, judgmental wording. 3. Questions should be asked one at a time. 4. Questions should be worded clearly. This includes knowing any terms particular to the program or the respondents’ culture. 5. Be careful asking â€Å"why† questions. This type of question infers a cause-effect relationship that may not truly exist. These questions may also cause respondents to feel defensive, e.g., that they have to justify their response, which may inhibit their responses to this and future questions. Conducting Interview 1. Occasionally verify the tape recorder (if used) is working. 2. Ask one question at a time. 3. Attempt to remain as neutral as possible. That is, don’t show strong emotional reactions to their responses. Patton suggests to act as if â€Å"you’ve heard it all before.† 4. Encourage responses with occasional nods of the head, â€Å"uh huh†s, etc. 5. Be careful about the appearance when note taking. That is, if you jump to take a note, it may appear as if you’re surprised or very pleased about an answer, which may influence answers to future questions. 6. Provide transition between major topics, e.g., â€Å"we’ve been talking about (some topic) and now I’d like to move on to (another topic).† 7. Don’t lose control of the interview. This can occur when respondents stray to another topic, take so long to answer a question that times begins to run out, or even begin asking questions to the interviewer. Immediately After Interview 1. Verify if the tape recorder, if used, worked throughout the interview. 2. Make any notes on your written notes, e.g., to clarify any scratchings, ensure pages are numbered, fill out any notes that don’t make senses, etc. 3. Write down any observations made during the interview. For example, where did the interview occur and when, was the respondent particularly nervous at any time? Were there any surprises during the interview? Did the tape recorder break? Types of Interviews 1. Informal, conversational interview – no predetermined questions are asked, in order to remain as open and adaptable as possible to the interviewee’s nature and priorities; during the interview, the interviewer â€Å"goes with the flow†. 2. General interview guide approach – the guide approach is intended to ensure that the same general areas of information are collected from each interviewee; this provides more focus than the conversational approach, but still allows a degree of freedom and adaptability in getting information from the interviewee. 3. Standardized, open-ended interview – here, the same open-ended questions are asked to all interviewees (an open-ended question is where respondents are free to choose how to answer the question, i.e., they don’t select â€Å"yes† or â€Å"no† or provide a numeric rating, etc.); this approach facilitates faster interviews that can be more easily analyzed and compared. 4. Closed, fixed-response interview – where all interviewees are asked the same questions and asked to choose answers from among the same set of alternatives. This format is useful for those not practiced in interviewing. Types of Topics in Questions Patton notes six kinds of questions. One can ask questions about: 1. Behaviors – about what a person has done or is doing 2. Opinions/values – about what a person thinks about a topic 3. Feelings – note that respondents sometimes respond with â€Å"I think †¦Ã¢â‚¬  so be careful to note that you’re looking for feelings 4. Knowledge – to get facts about a topic 5. Sensory – about what people have seen, touched, heard, tasted or smelled 6. Background/demographics – standard background questions, such as age, education, etc. Note that the above questions can be asked in terms of past, present or future. Kinds of Interview 1. Informational Interview The objective of this interview is to ask for advice and learn more about a particular career field, employer or particular job. Interviewing experts in their field is one more way to become more occupationally literate. The knowledge that you gain here will make you a sharper and more informed. You will also make a contact and further develop your network. 2. Screening or Telephone Interview A phone interview is a very cost effective way to screen candidates. These can last anywhere from 10 to 30 minutes. You should prepare for it like an open book exam. It is recommended that you have in front of you your resume, the job description, a list of references, some prepared answers to challenging questions and perhaps something about the company. The vast majority of communication is non-verbal. Because they can’t see your body language, it is critically important to have positive and polished answers with energetic tone and inflection. Be sure to ask what the next step is. 3. Individual Interview This is the most common type and often called a â€Å"personal interview.† It is typically a one-on-one exchange at the organizations offices. In order to best prepare you will want to know the length of the interview which can usually range from 30 to 90 minutes. If the interview is 30 minutes you have to be concise and have a high impact with your answers. If it is 60 or 90 minutes you will want to go into much more depth and use specific examples to support your generalizations. 4. Small Group or Committee Interview This is where you will be meeting with several decision-makers at once. This can be an intimidating experience if you are not prepared. It’s an efficient way to interview candidates and allows for different interpretations or perceptions of the same answer. Be sure to make eye contact with everyone, no matter who asked the question. It’s important to establish rapport with each member of the interview team. Try to find out the names and job titles of the participants. 5. The Second or On-Site Interview After your first interview, you may be asked back again for a â€Å"second date.† They like you enough that you made the first round of cuts, but they would like to know more about you before making their final decision. Second Interviews can last either a half or full-day so it is best to check again and get an agenda. You may be meeting with three to five individuals. This may include a representative from Human Resources, the department head, the office staff and the department head’s supervisor. Be alert and enthusiastic at all times! The more you know about the structure of the process, the less anxious you are going to feel and the better you will perform. This is the last step before an offer is made. 6. Behavioral-Based Interview The theory behind Critical Behavioral Interviewing (CBI) is that past performance in a similar situation is the best predictor of future performance. CBI probes much deeper than traditional interviewing techniques. You should prepare by thinking of specific examples that demonstrate your competence in core behaviors such as teamwork, problem-solving, communication, creativity, flexibility and organizational skills. You will want to tell your story and structure it by stating your answers in terms of the situation, the task, what action you took, and what was the result or outcome. 7. Task Oriented or Testing Interview This is a problem-solving interview where you will be given some exercises to demonstrate your creative and analytical abilities. A company may ask you to take a short test to evaluate your technical knowledge and skills. Sometimes a presentation to a group is necessary to determine your communication skills. Try to relax as much as possible. 8. Stress Interview During this rare type, the interviewer tries to bait you, to see how you will respond. The objective is to find your weaknesses and test how you hold up to pressure. Such tactics as weird silences, constant interruptions and challenging interrogation with antagonistic questions are designed to push your boundaries. The question you have to ask yourself is: Do I want to work for a company that treats me this way even before the offer is made? Rethink the corporate culture. Different Types of Interviews One-to-one Interview This is the most common type of Interview. In the One-to-one interview the candidate for employment meets directly with the interviewer. Phone Interview Phone Interviews are becoming increasingly popular among large corporations who are conducting a mass-hiring of employees. These interviews are conducted entirely over the phone and eliminate bias that may arise from a candidate’s appearance, mannerisms, or ethnicity. Often times, phone interview questions are structured and the question are behavioral in nature; to further eliminate bias. When preparing for a phone interview you should follow all of the steps listed above including getting dressed for the interview. Studies have shown that people who dress professionally for a phone interview will perform better than those dressed casually. Group interview In the group interview style you will be interviewing simultaneously with two or three other candidates all vying for the same position. In this interview style one or more applicants may be asked the same question or the pool of applicants can be broken into teams to determine a solution to a problem posed by the interviewer. This style of interviewing is most common in the technology fields or any field where group cohesiveness is of extreme importance. The best way to prepare for a group interview is to follow the steps listed above. Panel Interview A panel interview involves three or more members of the hiring organization meeting simultaneously with the person being considered for the position. This interview style is most common in academia or when hiring a senior level corporate executive. The term â€Å"search committee† is commonly used to describe a Panel Interview. In preparing for a panel interview it is best to understand an organization from every point of view. For example, if you are going to be interviewed by an organization’s Customer Service Manager, Finance Manager, and Human Resources Manager; you should familiarize yourself with current information about the organizations customer service policies, finance policies, and HR policies. Mock Interview The Mock Interview allows prospective job candidates to practice their interviewing skills in a simulated interview environment. Mock interviews provide constructive feedback to the participants to enhance job prospects by improving interview skills. Career fair interview A conversation during a career fair can be considered a screening interview. It is generally, 2-10 minutes in length with a human resources representative or a technical manager in your field. If mutual interest is established, it is likely you will be invited for further interviews. Because your meeting is brief, you will need to make an immediate positive impression. Research the employer and be prepared to match your background and interests to their needs. Site interview The site interview takes place at the employer’s site. It is a selection interview, following a successful screening interview (phone, career fair, on-campus). This is very good news for you since you are now 50% closer to a job offer. There is however, still work to do! Clarify the details of the visit in advance (date, location, length of visit, travel arrangements, suggested attire, expenses.) You may be scheduled for a half or full day of interviews, which may include a meal, a tour of the facility, and an overnight stay. To prepare for a site visit, conduct in-depth research on the employer and their location. Dress professionally and arrive 15-20 minutes early. Bring ten copies of your resume, reference list (graduating students), and unofficial transcript. If you have a portfolio or sample of your work, bring it with you. Behavioral Interview (Behavior based Interviewing or Structured Interviews) A structured interview is a type of interview that is utilized by many larger organizations. This interview is especially popular when there is more than one of the same position available within the organization. In a structured interview every applicant for the position is asked the same questions as every other applicant applying for the position. A structured interview may contain standard interview questions, behavioral interview questions, or a combination of the two.

Epic Heroic poetry Essay

Epic/ Heroic poetry can be easily defined through comparing and contrasting the exploits and relationships of the characters Achilles and Partrioclus from the Iliad and that of Gilgamesh and Enkindu. Their relationships furthermore help to define heroic/epic poetry through their similarities and differences. The characters also help in clarifying this definition in both the idea and nature of their heroism. Both Gilgamesh and Achilles also reiterate the definition of heroic/epic poetry by their differences and similarities in their own styles of heroism. By tracing these elements of the two heroes and their relationships with their close friends, not only is the definition of epic/heroic poetry clear, but the fundamental differences between epic poetry and lyrical poetry become evident. The exploits of both pairs of characters from the two stories help define epic/ heroic poetry, because the exploits of both characters fall in line with the definition of epic/ heroic poetry. Epic poetry is known as the one of the earliest forms of literature and was first told orally and then latter written down. These stories were about heroes that show godlike qualities, personal power, patriotism and loyalty. We find that both pairs possess these qualities, in some of the same ways and in some ways that are different. At the beginning of the pair’s adventures we see a difference the reason of what they are fighting for. Gilgamesh had just gained a friend that was similar to him and he wanted to go out and make a name for himself by conquering the unconquerable. Achilles however, was fighting to bring home the beautiful woman of their land. Through the exploits we see more differences, Achilles is driven by war and pride for his country and through this he obtains greatness. Whereas Gilgamesh goes out in search of greatness for example, in Gilgamesh’s and Enkidu’s first adventure they cut down the cedar forest just to defy Humbaba and prove they can do it. A similarity is seen along Gilgamesh’s quest for recognition and Achilles quest of for control of what was rightfully his, both end up losing a friend. Both men take the fault on themselves for the loss of their friends. Achilles believes that it is his fault because when Patroclus dies he is wearing Achilles armor. Gilgamesh thinks that the death of Enkidu is also his fault because he turned down the Goddess that in turn killed Enkidu. Even though they have their differences and similarities, both relationships express qualities of epic/heroic poetry. The definition of heroic/epic poetry is also evident in the area of loyalty, this is shown in the relationship similarities and differences that Gilgamesh has with Enkidu and Achilles has with Patroclus. We see that the relationships that both heroes have are the same, in that they stay true to their friends even after death. In this part is where we also see a difference in their loyalty. Gilgamesh’s approach to dealing with the grief of Enkidu’s death is to find immortality and try to bring Enkidu back to life. Achilles’ approach to dealing with Patroclus’ death was to risk his life and reenter the war for vengeance. The relationships are similar in that women play a part in both of the pair’s lives and the deaths of their companions. Enkidu is brought into Gilgamesh’s life because he gives himself to a harlot who tames him and is then ironically taken out of Gilgamesh’s life because Gilgamesh won’t give himself to a woman. Achilles is fighting for a woman and in turn Patroclus is killed because he is thought to be Achilles because of the armor he is wearing. A difference in the relationships of the pairs is seen in what they mean to each other. Enkidu is brought to Gilgamesh to be his downfall, but through Gilgamesh’s strength Enkidu is won over and they become friends for what they can do for each other egotistically. Whereas Patroclus has been a longtime friend of Achilles and their friendship and loyalty was built over time. The definition of epic poetry is shown through the nature of the four characters’ â€Å"heroism† because through this they display godlike qualities and personal power. They all show â€Å"heroism† through their godlike qualities because of their direct association with God’s of their time. A similarity in the heroism exists because of the mortality of the companions of Gilgamesh and Achilles. A similarity is that both Enkidu and Patroclus had God-like and heroic characteristics, thought to exist because of their friendships. Another similarity is found in the way this is proven untrue. It seems as though the Gilgamesh and Achilles carry on and act as though they are immortal because of their greatness in battle and part-Goodness. Through the death of their friends they realize that these are not qualities that they possess and this leads them down different roads, which in turn brings them death. For Gilgamesh this brings the fame that he searched for, bu t cost him his life. For Achilles, true vengeance came with the price of his own life. Either way these characters ends fulfill the qualities of heroic/epic poetry. Achilles heroism is different than Gilgamesh’s because his purpose is different. Achilles has a reason to fight; he cares not what people think of him, but fights for what he believes, and has an army to back his cause and therefore is looked upon as a hero by his people. Gilgamesh goes out alone in search of his fame and glory hoping to create a legacy. Gilgamesh stakes a claim as a hero by creating the situations that make a hero. It seems as though if these two stories took place in the same era, that Gilgamesh would be after Achilles head for fame of having the upper hand over another god-like being. Gilgamesh and the Iliad with both their plot and character similarities and differences help to create the definition of epic/heroic poetry. Both these stories show characters with god-like qualities, personal power, patriotism and loyalty. Each story’s characters and plots express these ideas differently in the way that the stories are carried out, but they do posses the qualities that make up such a story. Fundamentally after breaking down epic poetry it is easy to see how it differs from lyrical poetry. Lyrical poetry is much more universal in time and subject matter. It describes love, and feelings that are unchanging through time. To compare the two, the ideas of epic poetry are outdated, for example we don’t look up to George Washington as a God-like person even though he was a great warrior. With lyrical poetry however, we can read it anytime and compare the issues to issues in our own lives.