The play, Everyman Research Paper Example | Topics and Well Written Essays - 1500 words

The play, Everyman - Research Paper Example Considering the reality of death, the author has portrayed death as someone who calls Everyman, the protagonist of the play to meet God and reply for his deeds. The protagonist asks Death that he wants some time to get some friends to accompany him in his journey to his destination to meet God. He gets some time, but he realizes that the friends who were dear to him are not ready to accompany him. The author perceives and treats death as a call from God to enable people realize what is good for them in life. Everyman as the name suggests represents every man on earth. The play as a whole is a play that portrays Christian values and can be understood as an allegorical or morality play. The play starts with God’s call to Death where he claims that human beings in the world are not following his commandments and are committing sins (Lester, 1981). He asks the Death to bring Everyman to answer for his committed deeds. Death works as God’s messenger who brings God’s m essage to Everyman that he should appear before God to answer for his deeds. God sends for Everyman as he says, â€Å"...Go thou to Everyman, And show him, in my name, A pilgrimage he must on him take, Which he in no wise may escape; And that he bring with him a sure reckoning Without delay or tarrying...† (Everyman, 1987, 65-71) Death is asked to tell Everyman to conduct a pilgrimage in order to reach God. The sending of Death ensures that Everyman has to leave the world and its belongings in order to reach the court of God. Death also represents the abolition of life and reaches Everyman to inform him of his ending to reach his final destination before God. The representation of death in Everyman is not fearsome, but educative as the figure when comes forth Everyman, he is not frightened at seeing him. However, when he is told that he is going to come before God, he is frightened considering himself alone and secluded. He thinks that he will gain someone’s sympathy i n his journeying towards God and this sympathy will lead him to have Heaven (Spinrad, 1987). Death comes and informs Everyman, â€Å"Death: In great haste I am sent to thee From God out of his Majesty. Everyman: What, sent to me?† (Everyman, 1987, 90-92) At hearing a call from God with Death as God’s messenger, Everyman gets disturbed considering him incapable to appear before God in his present condition. He calls Death â€Å"gentle† And asks him for some time, in which, he can arrange for some friends to accompany him in his pilgrimage. Everyman says, â€Å"O wretched caitiff! whither shall I flee That I might 'scape endless sorrow? Now , gentle Death, spare me till tomorrow, That I may amend me With good advisement.† (Everyman, 1987, 171-75) He sees no place to escape and seeks mercy from Death. He regards himself extremely sorrowful and distressed not because of appearance of Death, but because of being called by God when he is not ready to appear. As mentioned earlier on, death is portrayed not as fearsome and horrible as it was supposed to appear at that time when the play was written. In medieval times and middle ages, death was portrayed with skeletons or someone with frightening appearance that at once made the observer to tremble (Cawley, 1970). Death in Everyman was portrayed as a messenger of God who was so merciful that he gave some time to Everyman to search for his companions for the journey. Death let everyman to ponder over the differences between right and wrong that assign him the title of

Human resource management (Making a layoff Decision) Assignment

Human resource management (Making a layoff Decision) - Assignment Example His seniority is also less than the other employees’. My second recommendation would be John Melendez, who also has less seniority. Though he has been with the company for four years and his evaluations have been outstanding, his career could be further enhanced with the help of further education, which goes a long way in today’s competitive business world. Though his contributions to the company through the introduction of administration intranet for employees has undoubtedly been invaluable, it is a positive attribute that helps to ensure that he is easily able to obtain an appropriate position in another company that will take advantage of his abilities. Advanced layoff planning minimizes the chances of litigation, reduces the negative impacts on employees, decreases company disruptions, and ensures that employees do not lose trust, respect, and goodwill that they felt towards the company before the layoff (Pfadenhauer, 2009, p. 94). One of the most important steps in a company layoff is deciding selection criteria for the persons to be laid off. The most simple and clear cut method is usually seniority, which is the least likely one to result in discrimination claims. This is the method most demonstrated in this case as these employees have the least seniority. All communications concerning the layoffs must be handled by human resources experts, legal experts, or marketing and communication’s experts. It is the company’s responsibility to assist the two laid off employees in order that they avoid feeling demoralized and pushed aside by a company they have likely been loyal to and good employees of for a length of time. Top management must provide clear explanations of the layoffs to the employees, and those laid off need an explanation of the procedure and benefits they will receive. Often there is a severance package involved in large

Operation Buckshot Yankee

Operation Buckshot Yankee Operation Buckshot Yankee: The Primary Point of Weakness By Jeffrey Higa Abstract Operation Buckshot Yankee is a catastrophic event that was a turning point in cyber security for the U.S. government. This incident established the current dominating war fighting domain known as cyberspace and established the need for increased cyber security. I would like to highlight the event known as Operation Buckshot Yankee, how and why it happened, a possible solution that could have prevented this, and similar events synonymous to this situation. I would like to highlight the main point of weakness from my perspective on the situation and propose how this weakness can be strengthened with proper people management and training. I will provide explanations and examples to provide a clear view on how this situation could have possibly be prevented, and statistical data to back up my findings as well as a personal example of a real situation recently occurring in my career. By being able to estimate the possible costs of damages in both monetary and reputational damage caused in these situations, these numbers can prove how valuable data can be and what the costs of a simple mistake such as using a mysterious flash drive can cause. In conclusion, I would like to mention a possible solution to the problem and my personal view on the situation and how it applies to us not only in this event, but also has an impact on our everyday lives in the field of IT and IT security. Essay Operation Buckshot Yankee is based on a cyber security incident which took place in the Middle East in 2008. This cyber attack event was a turning point in the history of U.S. cyber defense, and caused drastic losses of data from secret government databases. Operation Buckshot Yankee was the name of the operation to stop a malicious code that was contained on a flash drive an American soldier found in the Middle East. This flash drive was then inserted by a government employee to a laptop connected to Central Command networks and caused the code to spread throughout classified and unclassified military networks allowing the enemy to steal valuable information on these systems. According to an article by Lynn (2010), U.S. government systems are constantly probed and scanned by adversaries millions of times daily, but this attack was an example of a successful cyber attack. The military lost thousands of data files including weapon and operational plans as well as surveillance data stored on classifieds U.S. networks. Having this incident happen, the government has realized the need for increased cyber security and work to create a secure international network. In response to this attack, the government declared cyberspace as an official war fighting domain, and initiated plans to regulate cyberspace crimes and safety. Up to this attack in 2008, Operation Buckshot Yankee is said to have been the most significant breach of U.S. military computers to date according to an article by Nakashima (2010). According to Lynn (2010) this type of attack is the introduction of a new type of war fighting that opens up the new domain known as cyberspace where traditional war laws do not apply. Cyberspace has now become the primary point of attack, as these types of attacks are relatively inexpensive as they only required trained individuals and computers, rather than large expensive equipment such as tanks and jets. According to another article by Nakashima, the NSA was alerted by a signal in the U.S. system trying to send messages back to the code creator. The NA then found a program that infected their classified network and was sending data out. They sourced the code to the aforementioned thumb drive and found that the code would look for important documents and spread itself to other thumb drives connected to the network. The malicious program was called Agent.btz and infected the host computer and spread over the network to other computers. Any other flash drives connected to already infected computers were then also infected and caused further spread throughout the network. The article also mentions that the code had already been out for months prior to the attack, and was floating around the internet but did not have access to government systems due to them being isolated from the public networks. Due to the government not being able to scan public networks thoroughly, the code was bypass ed until the incident. This situation highlights the danger of insider threats, whether intentional or accidental. In the case of Buckshot Yankee, the carelessness of an individual was the cause of the insider threat which compromised an otherwise secure system isolated from outsider threats. Operation Buckshot Yankee is the planned government operation of shutting down Agent.btz and putting a stop to the stealing of government data. The government analyzed the code and saw that it was looking instructions on what actions to take. The NSA Tailored Access Operations team created a plan to force the code to deactivate itself by sending their instructions for it to shut down. The operation was a success and the instructions were sent out across the network once testing as done, and the malicious code was shut down. Though this code was put to a stop, many important government documents had already been stolen, but the incident was put to a halt. This incident led to the banning of thumb drives on Department of Defense systems as a security measure from preventing a similar incident from happening again. The flash drive was sourced in the Middle East and according to an article by Goodin (2010) the source code was said to have been from Russia but there is no solid evidence directly proving this. The article by Goodin also describes that Government systems are constantly under the threat of cyber attack, and that a dozen computer hackers could drastically cripple U.S. government networks if a network vulnerability is found. This is a perfect example of how drastically times have changed, and that cyberspace is the new arena to commence attacks. According to the article as an example, a dozen people at computers could possibly bring a country down in an extremely cost and labor efficient manner. Losses of life would be minimal for adversaries compared to a kinetic attack, and damages caused could be in the form of disruption o f services or staling of valuable data as described in Buckshot Yankee. A great example of disruption of services would be the event in Estonia as described by Richards (2009). A Distributed Denial of Service attack was launched against Estonia in protest of moving a politically valued statue. These attacks lasted three weeks and were strategically launched targeting banks and other essential services to cripple the technological systems of Estonia. Having essential services shut down can cause chaos and leave a country vulnerable to attacks if an adversary were to take advantage of the situation. Taking that into account, resulting damages of cyber warfare and cyber attacks could essentially have worse effects than kinetic war or possibly result in additional kinetic war. Operation Buckshot Yankee is a perfect example of how battles will most likely be fought in this current era and going into the future. Cyber attacks are en extremely inexpensive and efficient method of causing a significant amount of damage with minimal effort. Due to the nature of cyberspace, attacks are also very difficult to pinpoint and regulate. Traditional laws do not apply here as there are no clear boundaries in the world of cyberspace. As described in an article by Mjr. Gen. Charles J. Dunlap USAF (2009), the definition of cyberspace itself is yet very unclear and undefined. Without proper definition, it is difficult to make accurate laws to apply to this new war fighting domain. The only real protection as mentioned in this article is for nations to take responsibility for their own actions and their citizens. In the case of Operation Buckshot Yankee, this was the unintentional irresponsibility of a U.S. citizen. Due to difficulty in specifically sourcing threats and the l imitless boundaries of cyberspace, it is almost impossible to place blame on a certain country or individual, especially if they are located in another country. As in the case of Buckshot Yankee, though the incident was caused in the Middle East, the code is theoretically sourced from Russia, but there is no way to truly prove it. This brings me to the point that the primary point of any cyber security system is human error. I believe that people cause the most problems in any technology environment regardless of the situation. Computers are controlled by people that cause the problems. Another great and synonymous example is the recent event of credit card information being stolen from Target. An article by Riley, Elgin and Matlack (2014) malware had been installed on Target’s computer system to steal credit card information as it was swiped. Target had installed a detection system by FireEye to detect malware prior to the event happening, but the system was ignored even when alerts were given to the companies’ IT and management. According to the article, about 40 million credit card numbers and 70 million other pieces of information were stolen before the situation was acted upon. This is another prime example of a system working properly but being held back by people. Had this situation been a cted upon as soon as the alert was announced, many peoples’ valuable information would have been saved, and the company would have saved possibly avoidable expenses. As described in a book by Harris,S., Kumar,P.V. (2013), the most important part of cyber security is people. Operation Buckshot Yankee is a perfect example of how human error can cause catastrophic damage. Whether it be due to improper training or carelessness, this event started with the actions of a single person and turned into a widespread situation with catastrophic damages. If proper training was initiated and due diligence was practiced, this situation could have been avoided. Most would consider a random flash drive found in an adversary country to be suspicious and would not try to plug it into any computer, let alone a secure government system, but user errors such as this are the primary cause of incidents regarding technology. Wilshusen (2013) shows statistics from government agencies explaining that 20% of cyber incidents are due to improper usage; only secondary to incidents still unexplained or under investigation. This statistical data is a definite indicator that people are the primary cause for problems in even federal government agencies. By having solid statistics based on real reports from 2012, it is irrefutable evidence that people are the primary cause of concern and outlines the need for continuous training and testing of knowledge. By keeping people properly trained and reducing the number of unknowing individuals having access to network resources above their knowledge these numbers could possibly be greatly reduced. A great personal example is at my place of employment. I work for a government sponsored healthcare company which handles patient data on a daily basis that is regulated by HIPAA. There are a few employees who are older aged (50-60) and are relatively unfamiliar with computers regardless of training given. A prime example is one employee in particular who is in upper management. I cannot think of a more perfect example of a prime target for any type of cyber attack, from social engineering to spam emails, she has fallen victim to them all and constantly does to this day. Upon sitting at her computer, all her usernames and passwords can be found on sticky notes on her desk or under her keyboard. She also opens every email and attachment regardless of what it says or who it is from. We recently had a couple simultaneous incidents happen with her in the past few weeks. The first sign was her email account being locked by our service provider. We called and they said her email was being used to send thousands of spam emails while logged in from China. Upon fixing this and changing her passwords etc., we scanned her computer only to find more than 17,000 malware installed on her computer. We constantly inform her about how to properly inspect email and about not giving out personal information or opening every attachment. Even with antispam programs on our server, some emails will always slip through, and she will always open them. I find this to be a prime example of human error and carelessness to perfectly describe how an incident such as Buckshot Yankee can occur. The statistical cost provided in an article by Ponemon Institute (2012) has shown in a survey that the average cost to a company of a successful cyber attack is about $214,000. This shows that the damages can be significant, and that data is extremely valuable. In the case of buckshot Yankee, the data which was stolen containing weapon plans, and confidential operations and surveillance data is of significant value and could result in catastrophic damages to the U.S. in both costs and possibly loss of life. If this data is placed in the wrong hands it could be used maliciously and the damage could be limitless. In the situation of my workplace, losing patient data could also be a significant loss, leading to possible lawsuits and compromising of patients’ personal information. In the case of target, had the situation been handled properly and the security system been utilized, it could have prevented the significant leaking of data. In a journal by Espenchied (2012) of Microso ft, Operation Buckshot Yankee took almost 14 months to clean up from Department of Defense and Pentagon networks. In all of these situations damages would not only cause significant monetary damage, but also damage the reputation of the data holder. For companies like Target, fixing the damages caused has resulted in an estimated $61 million in expenses and 9 lawsuits according to Riley, Elgin, and Matlack (2014). Had they acted quickly, these damages as well as damage to their reputation could have been minimized. Conclusion In conclusion to these findings, I would like to stress the importance of proper continued training of employees in any type of computer related job, as proper use of computer systems is the best method of preventing such events from occurring. Though proper training can be expensive, it can end up saving more money as well as reputation of the company as exampled given in each situation mentioned. Though the U.S. government has a highly sophisticated and expensive cyber security system, it was compromised by a simple mistake. The importance of due diligence and due care is extremely relevant to Operation Buckshot Yankee, as had the zero source individual been informed, they would have considered the mysterious flash drive a threat, and would not have compromised the system by carelessly using it. Because of how difficult it is to find and hold any party responsible in the domain of cyberspace, the best preventative measure is to make sure that your systems are not exposed to internal threats. Most threats from outside can be filtered with hardware and software, but inside threats are the largest problem. As described by Wilshusen (2013), user error is the leading known cause of cyber incidents in federal agencies at 20%, followed by malicious code at 18% also due to user carelessness; with direct threats such as unauthorized access and probing last at 17% and 7% respectively. The personal example I had given in my place of employment is another example of an insider threat compromising the network due to user misuse and carelessness. The only solution to keeping U.S. cyberspace safe is by ensuring that all hardware and software systems are up to date with current threats, and properly maintained in addition to informed system users. By regulating who has access to data resources, and making sure they are trained to the necessary level of knowledge, we can prevent these future mistakes from happening, and minimize possible damages due to data loss. These concepts apply not only in a government setting, but apply to use at work and even on our personal computers at home. Keeping cyberspace safe is the responsibility of all computer users, and is of utmost importance in this era where we are so dependent on computers. References Beidleman, Lt. Cl. Scott W. DEFINING AND DETERRING CYBER WAR†, (2009): 1-40 Espenchied,J.A. (2012). A Discussion of Threat Behavior: Attackers Patterns. Goodin, D. (2010, August 25). Pentagon confirms attack breached classified network †¢ The Register. Retrieved from http://www.theregister.co.uk/2010/08/25/military_networks_breached/ Harris,S., Kumar,P.V. (2013). CISSP all-in-one exam guide, sixth edition.  New York: McGraw-Hill. Lynn, W. J. (2010, October). Defending a New Domain | Foreign Affairs. Retrieved from http://www.foreignaffairs.com/articles/66552/william-j-lynn-iii/defending-a-new- domain Nakashima, E. (2011, December 8). Cyber-intruder sparks response, debate The Washington Post. Retrieved from http://www.washingtonpost.com/national/national- security/cyber-intruder-sparks-response-debate/2011/12/06/gIQAxLuFgO_story.html Nakashima, E. (2010, August 24). Defense official discloses cyberattack. Retrieved from http://www.washingtonpost.com/wp- dyn/content/article/2010/08/24/AR2010082406495.html Ponemon Institute (2012, May 24). Infosecurity Cybercrime costs companies an average of $214,000 per attack. Retrieved from http://www.infosecurity- magazine.com/view/25966/cybercrime-costs-companies-an-average-of-214000-per- attack/ Richards, J. (2009). Denial-of-Service: The Estonian Cyberwar and Its Implications for U.S. National Security. Retrieved from http://www.iar-gwu.org/node/65 Riley,M., Elgin,B., Matlack,C. (2014, March 13). Target Missed Warnings in Epic Hack of Credit Card Data Businessweek. Retrieved from http://www.businessweek.com/articles/2014-03- 13/target-missed-alarms-in-epic-hack-of-credit-card-data Wilshusen, G. C. (2013). CYBERSECURITY. A Better Defined and Implemented National Strategy Is Needed to Address Persistent Challenges, 36. Wilson, G. C. (2013). CYBERSECURITY. A Better Defined and Implemented National Strategy Is Needed to Address Persistent Challenges, 36

Defining the Soul in Walt Whitmans Song of Myself Essay -- Song of Mys

Every sentence in Walt Whitman's "Song of Myself" tends to either repeat or contradict. He even says of himself, "I contradict myself" (Lauter, p. 2793). This can make Whitman's poetry a little confusing to some. In his many stanzas, definition of the soul is ambiguous and somewhat contradictory. Whitman says, "Clear and sweet is my soul....and clear and sweet is all that is not my soul" (Lauter, p. 2745). What I believe Whitman is saying here is that his soul and everything else that is not his soul, including the souls of others, is clear and sweet. He goes on to say in the lines following, "Lacks one lacks both..." (Lauter, p. 2745). In other words, a soul cannot be clear if it is not sweet and a soul cannot be sweet if it is not clear. If it does not have one of the qualities, then it cannot have the other. By his words, a soul is not a soul unless it has both qualities: clear and sweet. He says many lines down, "I believe in you my soul....the other I must not abase itself to you, And you must not be abased to the other" (Latuer, p. 2746). Whitman ... Defining the Soul in Walt Whitman's Song of Myself Essay -- Song of Mys Every sentence in Walt Whitman's "Song of Myself" tends to either repeat or contradict. He even says of himself, "I contradict myself" (Lauter, p. 2793). This can make Whitman's poetry a little confusing to some. In his many stanzas, definition of the soul is ambiguous and somewhat contradictory. Whitman says, "Clear and sweet is my soul....and clear and sweet is all that is not my soul" (Lauter, p. 2745). What I believe Whitman is saying here is that his soul and everything else that is not his soul, including the souls of others, is clear and sweet. He goes on to say in the lines following, "Lacks one lacks both..." (Lauter, p. 2745). In other words, a soul cannot be clear if it is not sweet and a soul cannot be sweet if it is not clear. If it does not have one of the qualities, then it cannot have the other. By his words, a soul is not a soul unless it has both qualities: clear and sweet. He says many lines down, "I believe in you my soul....the other I must not abase itself to you, And you must not be abased to the other" (Latuer, p. 2746). Whitman ...

Nike Sweatshops Inc Essay

Ethics refer to what is defined as right or wrong in the morality of human beings and social issues are matters which could directly or indirectly affect a person or many members of a society. In this case study, Nike has been accused of subjecting employees in their subcontracted factories overseas to work in inhumane conditions for low wages. The CEO and cofounder of Nike lamented that â€Å"The Nike product has become synonymous with slave wages, forced-overtime and arbitrary abuse.† Initially, the firm purchased two shoe-manufacturing facilities in the United States but eventually had to shut them down due to tremendous loss in profits. Today, practically all of Nike’s factories are subcontracted and located in countries such as Indonesia, Vietnam, China and Thailand, where the labour costs are significantly lesser than those in the United States. The founder of Vietnam Labour Watch, Thomas Nguyen, inspected several of Nike’s plants in Vietnam in 1998 and reported cases of worker abuse. At one of these factories which he inspected, a supervisor punished 56 women for wearing inappropriate work shoes by forcing them to run around the factory in the how sun. Twelve workers fainted and had to be taken to the hospital. He also reported that workers were allowed only one bathroom break and two drinks of water during each eight-hour shift. The ethical and social issues in this case are that Nike unethically takes advantage of these labour markets because it provides them with a higher profit. Nike should also be held responsible for what happens in factories they do not own to a certain degree because low-cost manufacturing has always been their strategy in the market. Although they do not directly own these factories, they should take the initiative to be socially responsible and monitor the minimum working conditions as it would reflect on the company’s image. A living wage is defined by the wage which allows the earner to afford basic needs such as food, shelter and other necessities of life. The labour cost of manufacturing a shoe is $2. 43 while the consumer pays $65 for it. Nike could still afford to pay its workers a living wage without raising its prices to the consumers. Realistically, the wage guideline of the FLA seems more feasible as it is based on a fixed statistic of minimum wage as required by law or the average industry wage, whichever is higher. That being said, the minimum wages of some developing countries are too low and would not provide the benefits of a normal living for the employees. Therefore, the guidelines of the WRC seem more appropriate to me and it would be considerable to take into account the wages of a normal-income employee and follow that guideline. It is unethical for Nike to pay endorses millions of dollars while its factory employees receive a few dollars a day. Sure, it is important for them to market their products and using celebrities and spokespeople would cost tons of money but there are many other ways for them to market their products without the need to exploit the conditions of employees in third world countries. All other major athletic shoe manufacturer also contract with overseas manufacturers albeit to various degrees. Athletic shoe firm New Balance Inc. is somewhat of an anomaly as it continues to operate five factories in the United States. However, New Balance has developed a different marketing strategy in comparison to Nike. They do not use professional athletes to market their products. Instead, they choose to invest in product research and development. New Balance also makes most of their shoes in the United States, paying workers over 30 times what Nike workers get in Vietnam, yet they still make a profit. To achieve corporate social responsibility, Nike should seriously consider the impact of their company’s actions on society. It is an obligation to take actions that protect and improve the welfare of society as a whole, along with their own interests. They should be responsible for the legal, social and philanthropic aspects of its subcontracted factories. They are not paying their employees the legal minimum wage, caring about the working conditions and welfare of these employees and just not taking into consideration the well-being of others. Ten years ago, the company had been subjected to negative press, lawsuits, and demonstrations on college campuses alleging that the firm’s overseas contractors’ subject employees to work in inhumane conditions for low wages. With the introduction of the fair labour association and worker rights consortium, Nike is slowly trying to improve the working conditions on subcontracted factories and hopefully in 10 years, they would be able to re-establish themselves as a morally acceptable company. Nike could have observed the ethical and social guidelines of how an organisation should be managed. They should not have hired minors under 16 to work. And instead of purchasing two shoe-manufacturing facilities in the United States, Nike could have just purchased one plant and see how their operations went before thinking about purchasing another plant. When the firm finally saw success in 1980, eight years after the company was founded, and became the largest athletic shoe company in the world, they could have finally purchased the shoe-manufacturing plants in the United States and it would probably have been a success, without having the need to subcontract factories and cutting the cost of labour just to have a bigger profit. This in turn would not have caused so much negative press that the company has had to deal with so far. For future references, Nike should learn from their past mistakes and treat the subcontracted employees morally, pay them a better wage and improve their working conditions. They should also better manage their subcontracts and not just use them as proxies for Nike to distance themselves from taking any responsibility for the way their factory workers are treated. The subcontractors are considered stakeholders in the organisation and Nike, as the manager, should make it their concern as to what is happening in these factories. Bad press will take a long time to subside and what Nike can do from now is to acknowledge its past errors and become more socially responsible for the sake of their future. Colleges and universities have direct ties to the many shoe and apparel companies that contract with overseas manufacturers. Most universities receive money from athletic shoe and apparel corporations in return for outfitting the university’s sports teams with the firm’s products. What motivates them is the bad image they could be portraying when they wear the firm’s apparel. They could be seen as promoting the cause for sweatshops. The United Students Against Sweatshops (USAS) organisation was formed in 1998 and led by former UNITE summer interns. The USAS staged a large number of campus demonstrations which protest against the university’s contract with Nike due to the firm’s alleged sweatshop abuses. More than 100 students demanded that the university not renew its contract with Nike and rallied outside the office of the university’s chancellor. More than 50 other universities staged similar protests and sit-ins. The reason why their activism is not widespread is because it is hard to get a viewpoint from them that does not reflect that of UNITE. It was claimed that Nike owes $2. 2 million in severance pay to workers in Honduras when two Nike factories were closed. When hounded over their exploitation of workers, Nike released a statement that they are â€Å"deeply concerned†, but cannot assume any responsibility for the actions of their â€Å"subcontractors†. In my opinion, Nike should pay the severance owed. Although they do not own the factories, they are still involved with the overall management and well-being of the workers. At the end of the day, the subcontractors are under the employment of Nike and should be responsible for the employees. Despite its controversial record on the issue of sweatshops and monitoring labour practices abroad, Nike has been the recipient of a variety of corporate social responsibility recognitions over the past several years. Many of these awards are for issues other than their labour practices abroad. They have been named as one of the 100 Best Corporate Citizens for 2010 for Corporate Responsibility magazine and one of 100 Most Sustainable Corporations in the World in 2009. Nike has appeared to be taking actions for mishandling the sweatshop issue as well as they could have and for not adequately monitoring its subcontractors in overseas operations until the media and other organisations revealed the presence of sweatshops. They seem to have realised their mistake of not being socially responsible and are trying to make amends for their wrongdoings.

An Analysis of William Shakespeare’s Midsummer Night’s Dream Essay

Renaissance humanists believed that if you want to build a moral society, you must begin with the facts of human nature. Basically, this means that their beliefs are rooted on what can be seen, touched, and heard. Shakespeare’s play A Midsummer Night’s Dream crossed the boundaries of humanism and Shakespeare actually put in the play elements which humanists believe did not exist. For humanists, â€Å"Nature itself constitutes the sum total of reality, that matter and not mind is the foundation-stuff of the universe, and that supernatural entities simply do not exist.† (Lamont 145). This follows naturally that people then were with little, if at all, imaginative, and creative tendency. They were not keen to elements in literature such as fairies, or other supernatural beings; elements which are present in Shakespeare’s play A Midsummer Night’s Dream. In the century preceding Shakespeare, â€Å"humanist† plays were often considered dull and moralistic, as they were often in didactic form. Also, another attitude of Humanism towards the universe â€Å"like its judgment as to the nature and destiny of man, is grounded on solid scientific fact.† (Lamont 145). They believed that man was the cream of the crop of God’s creation, and that the earth and everything that revolves around it are the center of the universe. Again, it’s not difficult to imagine that consequently, this philosophy not only affects the scientific aspect of the era, but also the culture, including literature and other arts. People also took a belief in the interconnectedness of things, for example a physician administering a medicine according to the position of the planets. But A Midsummer Night’s Dream, written sometime in the late 1500s seemed to have crossed boundaries. First of all, there are supernatural elements in the play which sort of went against the Humanist philosophy about supernatural entities not existing. Actually, the play is nothing short of magical. Not only do the mortals in the play associated with fairies, but the plot is manipulated by Puck, a hobgoblin. Bottom, on the other hand symbolizes a culture that survived from the Middle Ages until the Elizabethan times wherein â€Å"reign donkeys dressed up as bishops or dogs with Hosts in their teeth would appear in court masques.† (Bloom 73).   Ã¢â‚¬Å"Spirits and fairies cannot be represented, they cannot even be painted,   Ã¢â‚¬â€they can only be believed.† (Bloom 87). Apparently, this is not in line with Humanist philosophy, and this is what Shakespeare’s play brought people to believe also after the play’s publication. A Midsummer Night’s Dream is â€Å"Shakespeare’s first period of experiment with comic form.† (Bloom 7). Compared to his tragedies, this comedy not only was a trailblazer for rediscovery of classical literature, it also â€Å"knits together a number of different historical times and places, literary traditions, character types, and modes of thought.† (Bloom 7). Humanists also believed that â€Å"whatever he does man is a living unity of body and personality, an inter-functioning oneness of mental, emotional and physical qualities.† (Lamont 274). Apparently, in the play, when Puck put the magical love juice in the eyes of Demetrius, Lysander, and Titania, this premise is not evident anymore, as they were not in their â€Å"right minds† when pursuing different love interests. However, while Shakespeare challenged Humanism through his play, he also showed his influences through the characters, the plot and the sub-plot. Italian Renaissance was an event which influenced Shakespeare in a lot of his works, but Italian Renaissance differs slightly from the English Renaissance, aside from the fact that it preceded the English Renaissance. Italian Renaissance was centered more on visual arts but sonnets also bloomed through Petrarch and Boccaccio. By the time Italian Renaissance was coming to an end and English Renaissance was blooming, writers were then rediscovering the classical literatures from the Italian Renaissance and picked up the sonnets. Shakespeare apparently was one of those writers. Shakespeare’s influences with regard to some elements in the play come from Italian artists like the poet Ovid and the author Apulieus, which show Shakespeare’s rediscovery of the classical literature coming from the Italian Renaissance. For example, the story of Pyramus and Thisbe is told in Ovid’s Metamorphoses and the transformation of Bottom into an ass is descended from Apuleius’ The Golden Ass. Elements such as these show how vast Shakespeare’s influences are, and how experimental the play has become compared to his previous tragedies in terms of the characters and the plot.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   I can say that through Shakespeare’s play A Midsummer Night’s Dream, people looked at themselves differently, and appreciated more the beauty of the arts. Before Shakespeare, people seemed stuck-up and were conformed to being moralized by their literature. While it was necessary at that time, change is really inevitable. And through Shakespeare’s experimentation in the said comedy, different discoveries and rediscoveries enabled people to try out new things. Throughout the Renaissance, there was a significant change in the way people looked at the interconnectedness of things. Writers and thinkers questioned the connections, while retaining a sense of their beauty as symbols. A major change which this era experienced is that people interpreted the correspondences of things from literal to symbolic, and appreciated more the beauty of the symbols. Works Cited: Bloom, Harold, ed. William Shakespeare’s a Midsummer Night’s Dream. New York: Chelsea House, 1987 Lamont, Corliss. Humanism as a Philosophy. New York: Philosophical Library, 1949. â€Å"A Midsummer Night’s Dream.† Wikipedia, The Free Encyclopedia.

Internet Censorship Essays (943 words) - Pornography Law

Internet Censorship Essays (943 words) - Pornography Law Internet Censorship Internet Censorship The Internet is a wonderful place of entertainment and education, but like all places used by millions of people, it has some murky corners people would prefer children not to explore. In the physical world, society as a whole wants to protect children, but there are no social or physical constraints to Internet surfing. The Internet Censorship Bill of 1995, also known as the Exon/Coats Communications Decency Act, has been introduced in the U.S. Congress. It would make it a criminal offense to make available to children anything that is indecent, or to send anything indecent with intent to annoy, abuse, threaten, or harass (Stop the Communications ... n.p.). The goal of this bill is to try to make all public discourse on the Internet suitable for young children. The issue of whether is it necessary to have censorship on the Internet is being argued all over the world. Censorship would damage the atmosphere of the freedom to express ideas on the Internet; therefore, government should not encourage censorship. The Internet was originally a place for people to freely express their ideas worldwide. It is also one of America's most valuable types of technology. Ordinary people use the Net for communication, expressing their opinions, or obtaining up-to-date information from the World Wide Web (WWW). The Internet can be compared to a church. In many ways the Internet is like a church: it has its council of elders, every member has an opinion about how things should work, and they can either take part or not. It's the choice of the user. The Internet has no president, chief operating officer, or Pope. The networks may have presidents and CEO's, but that's a different issue; there is no single authority figure for the Internet as a whole. As stated by Frances Hentoff, the staff writer for The Village Voice and the author of First Freedoms, on an info superhighway driven by individuals, there are no cops preventing users from downloading (Hentoff 1). Internet users can broadcast or express anything they want. The fact that the Net has no single authority figure sets forth a problem about what kind of materials could be available on the Net. The U.S. government is now trying to pass bills to prevent misuse of the Net. The Internet Censorship Bill of 1995 was introduced to the U.S. Congress. Under the Censorship Bill, a person breaks the law if he/she puts a purity test on a web page without making sure children cannot access the page. Also, if a person verbally assaults someone, he/she breaks the law. If a university, where some students may be under 18 years old, carries the alt.sex*. newsgroups, which contains adult material, it breaks the law. According to George Melloan from the Wall Street Journal, a censorship bill was passed by the Senate 84-16 in July, and an anticensorship bill was passed by the House 420-4 in August. There are now four different sets of censorship and anticensorship language in the House and Senate versions of the Telecom m reform bill, which contradict each other and will have to be reconciled (Melloan, n.p.). Another crucial Internet crime is the theft of credit card numbers. Companies do business on the Net, and credit card numbers are stored on their servers; everyone with the necessary computer knowledge could hack in and obtain such databases for illegal purposes. To cite an instance, the most infamous computer terrorist, Kevin Mitnick, waived extradition and is now in jail in California, charged with computer fraud and illegal use of a telephone access device. The list of allegations against him include theft of many files and documents, including twenty-thousand credit card numbers from Netcom On-Line Services, which provides thousands with access to the Internet (Warren 52). Many experts have pointed out that government censorship is not possible. Howard Rheingold, the editor of the Whole World Review, observes that, the 'censor the Net' approach is not just morally misguided. It's becoming technically and politically impossible (Rheingold n.p.). First, it is not fair to exclude the freedom and damage the atmosphere of freely expressing ideas just for the safety of children. Corn-Revere, an expert on Internet censorship at the Howgan & Harson

Battle Ship Potemkin Essays - Catherine The Great, Russian Nobility

Battle Ship Potemkin Essays - Catherine The Great, Russian Nobility Battle Ship Potemkin Battleship Potemkin The silent film Battleship Potemkin started off on a high, the sailors refusing to eat the meat and soup they were served because it was covered with maggots, for some reasoned really captured my attention. The setting was on a large ship that showed us many areas, so it was not focused on one area, they showed the galley where the sailors eat, and they showed the sleeping quarters and the main deck. The also went off land which added a special touch to the film for there was actual footage of a country. When the oppression began it was strange, for it went from the sailors who didnt eat, getting there soup stolen to having towns people getting killed babies falling down stairs and solders shooting everything in there paths. It was interesting to see the towns people walk by the coffin of the dead sailor and pay their respects to a person they do not know. The casting was well done as said in the notes, some of the actors were picked to look the part but a lot were just regular sailors and that added a special touch to it, you saw strong body instead of little scrawny bodies. It was nice to see tricks being done, meaning stunts. I enjoyed seeing the sailors jump off the ship to go rescue the other sailor it added a special touch. I must say that he movie was a little strange but in general I would recommend it for it technique, different settings and actors.

How to Pick a Blade Length for Your Chainsaw

How to Pick a Blade Length for Your Chainsaw When selecting a blade length for your chainsaw, it is important to take into consideration the nature of your work and the size of your work area. For most simple jobs, such as backyard pruning, a chainsaw with a saw bar or blade that can cut through an average tree limb will be adequate. For other work, consider several factors before selecting a chainsaw: blade length and the power of the saws engine displacement, which is measured in cubic centimeters (cc). It takes substantial power to drive a chain on a longer, heavier bar through dense wood. The length of your blade should ultimately be determined by the horsepower of your saw. You should also take into account the type of work you will be doing with your chainsaw. A saw that would be perfect for a sawyer on a logging deck might be very awkward in the hands of someone working in a tree. Possibly the most important safety issues to keep in mind are your experience, physical condition, and health. The blade size and power of your chainsaw should match your experience and ability. Small saws can still be dangerous but are more forgiving to new chainsaw users. Electric Chainsaws Electric chainsaws attach to a power outlet using a length of cord or are powered by a strong battery. If you are using a chainsaw for the first time, you should start with an electric chainsaw to gain some practical experience. The standard blade sizes are relatively small, at 8 to 12 inches. Electric chainsaws are perfect for yard work such as limb thinning, trimming and pruning. They are also adequate for larger limb removal and cutting down smaller trees. This type of chainsaw should not be used for storm damage cleanup, felling larger trees, or cutting firewood. Light-Duty Chainsaws Light-duty chainsaws are also good tools for beginning chainsaw users looking to gain some practical experience. For many users, they are all you will ever need. The standard blade sizes are 10 to 14 inches, with engine displacements of 30 to 45 ccs. Like electric chainsaws, these tools are great for yard work, and they come with greater power than their plug-in counterparts. They are also adequate for the removal of larger limbs and smaller trees.  As with electrics, these tools should not be used for storm damage cleanup, felling larger trees, or cutting firewood. Medium- to Heavy-Duty Chainsaws Here is where things start to get more complicated. Larger saws should only be operated by people who have experience using chainsaws. In the wrong hands, these tools can be very dangerous, so newcomers should train with smaller saws before handling them. The standard blade sizes for medium- to heavy-duty chainsaws are 14 to 18 inches, with engine displacements of 40 to 50 cc. Heavy-duty saws with long blades are adequate for heavy yard work, though in many cases they tend to be overkill and can actually hinder you on a small job. Large saws are best for cutting larger limbs, bucking medium tree trunks for removal, and working on storm damage. Chainsaws with longer blades (18 to 20 inches) are workhorses best reserved for  felling larger trees  or cutting firewood. Professional Chainsaws Professional chainsaws are mainly for people who use a chainsaw every day, usually in the process of a regular work routine. If you depend upon a chainsaw for your livelihood, this is the tool for you. Most professional saws will range from 60 cc-sized engines on up to more than 120 ccs. Sometimes property owners choose a professional chainsaw to meet the demands of constant heavy work or if the cutting jobs on the property require a larger powered saw. These tools are also used as the power and saw for portable chainsaw mills.

UK economy during 2008 recession Essay Example | Topics and Well Written Essays - 1000 words

UK economy during 2008 recession - Essay Example It is worth mentioning that decline in consumption has direct adverse impacts upon production, which then leads to closure of businesses followed by retrenchment and unemployment. Also, the subprime mortgage property crises in USA triggered closures, mergers and acquisitions of US financial institutions, but it also negatively affected UK investment, commercial banks and financial institutions as they were among the businesses that also made huge investments in US banking and property sectors. Finally, this led to a credit crunch like situation that sabotaged the financial position of UK banks, which were facing liquidity problems and were reluctant in sanctioning loans to borrowers. Finally, the expectations and forecasts that UK economy would contract by more than 2 – 2.5% in 2009 also aggravated the situation and interest rates were reduced to 3% from 4.5% by Federal Bank after instructions of UK government regarding formulation of new monetary policy to reduce business cos ts, to boost investors and consumers’ morale and to trigger greater purchase responses. Recall that economic theory argues that the greater the number of transactions and consumption level, the more employment and jobs opportunities will create due to multiple exchanges of money among people (Hetzel, 2009). As far as the fiscal policy is concerned, it should be pointed out that UK government announced financial bailout packages of ?12bn and ?18bn so that it could pump money in the economy to eradicate liquidity crises and trigger consumer purchase responses. In addition, the government also announced tax cuts (direct and indirect levies) so that businesses could ensure their survival in challenging external business environment. Had the above measures not been taken, the UK cumulative negative GDP growth rate had surpassed 3% due to credit crunch and rising debts (Wren-Lewis, 2010). 2. Explain UK monetary and fiscal policy during the crisis according to IS - LM model. It is w orthwhile to mention the fact that IS – LM model shows the relationship between real interest rate and output level. The IS curve shows the corresponding interest rate that clears the good market. The IS curve slopes downward because the aggregate output increases at low real interest rates and vice versa. Indeed, IS curve is derived from changes in desired investment and desired saving in an economy. The LM curve shows the real interest rate that clears the asset market. For instance, the LM curve is actually derived from changes in real money supply and real money demand. In addition, economic theory talks about Full Employment Line that shows the labour market equilibrium i-e employment and output are at Full employment level. As far as the UK economy is concerned, I would assume that the IS – LM had been in general equilibrium prior to recession i-e the goods, asset and labour market were in equilibrium simultaneously. Real interest IS LM Equilibrium point Output N ow when UK economy entered in recession, the UK government changed the monetary and fiscal policies that would cause shifts in IS and LM curves. For example, the reduction in nominal interest rate on money will reduce money demand, thereby reducing the real interest rate that clears asset market and causing a downward shift in LM curve. Similarly, increasing nominal money supply in market through stimulus package will reduce real interest rat

Evaluating Circle Time as a tool for developing self-esteem in primary Essay

Evaluating Circle Time as a tool for developing self-esteem in primary aged children who suffer with reduced esteem - Essay Example A special thank you goes out to the school administrators and the parents/guardians of the children selected for this important research project. For your professionalism, support, and encouragement, your contribution to this project is what made this study possible to administer. You know who you are. Primary-aged children in todays classroom environment require a significant investment on behalf of the educator in relation to providing a quality-learning environment geared toward satisfying the mandated curriculum demands of the school. However, far beyond the concepts of mathematics, reading literacy or any other rather generic lesson lies the necessity in fostering productive socialisation, both between peers and the educator. In a typical educational facility, moulding and stimulating these relationships can be relatively simple as positive socialisation tends to occur as a natural evolution of children interaction. However, when instructing children with special educational needs, both in the form of physical and mental disabilities, the process of engaging quality social interaction can be a significant undertaking. Children dealing with frustrations stemming from physical or emotional insecurities, especially when paired with children of more advanced developmental capabil ities are often plagued with diminished self-esteem and increased anxiety due to poor (or false) self-assessments of their own inadequacies. As such, developing a positive self-image in these primary-aged children with special educational needs (SEN) must be a primary goal of the contemporary educator As an experienced primary educator, the problems, I have personally encountered within a learning environment in which primary-aged children of various disabilities are paired with children who maintain (at least) average ability, are that some of these

DB 5 Research Paper Example | Topics and Well Written Essays - 750 words

DB 5 - Research Paper Example 1. Stakeholders of a corporation Stakeholders to a corporation are people, groups of people, and entities with interest in the corporation’s achievements. They can be classified into two groups, internal stakeholders, and external stakeholders. Shareholders are the first group of stakeholders, their interest is in their investments, and potential rewards from the investments. A corporation’s employees are another set of stakeholders with stake in job security and the corporation’s ability to pay remunerations in time. Management, a part of employees, also has interest in their obligations as the corporation’s custodians (Hill and Jones, 2012). External stakeholders include bond holders and other types of creditors whose interests is in the corporation’s ability to repay its liabilities, consumers because of their dependence on the corporation’s products and the government whose interest include tax from the corporation and regulatory measures over the corporation. Other stakeholders are the society within which the corporation operates, and immediate and extended economies (Hill and Jones, 2011). 2. ... Consequently, entities with the highest number of stakeholders are more important than those with few stakeholders are. Entities whose actions poses macroeconomic consequences are also more important than those whose impacts are limited in scope (Brooks and Dunn, 2009). Relative significance of entities also depends on the possible impacts on market sustainability and those that can lead to market collapse are more important than others whose impacts on market sustainability are mild. Quality of jobs in an entity and the value that the entity adds to the economy also justifies the position that some entities are more important than others are. The government, as the custodial of national economy, should therefore help the important businesses to sustainability during financial crisis in order to ensure economic stability. The government should however restrain from help to less important businesses because of possible involved strain on federal expenditure and because of the need to promote prudence and self-reliance among businesses (Gilpin, 2011). 3. Determinants of deficiency and the need for downsizing, and benefits of downsizing solving deficiency Many measures exist by which a company may be considered deficient. A high debt ratio such as debt to equity ratio that shows the percentage debts relative to an entity’s internal equity indicates deficiency. A company’s inability to honor debts as they become due, increased number of court cases over defaulted payments and human resource problems regarding employees’ remunerations are other measures for determining a company’s deficiency. Extreme level of these measures identifies the need for downsizing as a strategy to improving a company’s liquidity towards meeting its obligations. Downsizing can

Beverly Daniel Tatums Why are all the Black Kids Sitting Together in Essay

Beverly Daniel Tatums Why are all the Black Kids Sitting Together in the Cafeteria - Essay Example The paper under consideration presents the analysis of Beverly Daniel Tatum’s â€Å"Why are all the Black Kids Sitting Together in the Cafeteria†. The core of the paper is to determine the nature of racism and show Tatum’s main point view on racial segregation and African-American isolation. Through the article, she attempts to highlight how racism has developed in the African American population through constant analysis and comparison to other ethnic groups and why this phenomenon occurs. The rhetorical strategies used are not expressed effectively, as the majority of the assessments of modern black racism are speculatory and often based on personal judgment without adequate justification for opinion. Introduction Beverly Daniel Tatum’s â€Å"Why are all the Black Kids Sitting Together in the Cafeteria† is an exploration of racism as it pertains to black youths and the role of racism as compared to the White dominant social norm. Tatum attempts to illustrate the phenomenon of why racially-similar groups, especially African Americans, tend to remain segregated in same-race groups without inter-mingling in the social environment. Through the article, she attempts to highlight how racism has developed in the African American population through constant analysis and comparison to other ethnic groups and why this phenomenon occurs. ... Tatum believes that her definition of racism is â€Å"a system involving cultural messages and institutional policies and practices as well as the beliefs and actions of individuals’’ (Tatum, 7). Here, Tatum attempts to create an appeal to pathos by further highlighting her own credibility related to her own sociology knowledge, but it too is ineffective since the author does not explore the issue further using concrete information from reputable sociological or political science data sources. The author is, instead, creating a sense of bias in the process, somewhat over-analyzing the actual realities of lifestyle with each ethnic group. Rather, Tatum manages, it seems, to simply assume certain sociological characteristics about White groups or African-American groups and therefore does not manage to instill a sense of integrity or knowledge-based authority when making her argument about the phenomenon of group-oriented ethnic segregation and prejudice. Tatum’s ethos arguments, in an attempt to appeal to the readers’ emotions, also does not do a significant job of instilling sympathy for the plight of African-Americans in today’s society. Tatum suggests that this segregation occurring is a product of White privilege and therefore receive preferential treatment in all elements of society. A reputable educator from the Philadelphia school district believes this also, offering that this is a hypocritical form of reasoning (Paslay, 3). Tatum’s attempt to instill compassion and condolence for the state of African-American isolation from the rest of society simply does not achieve its intended ethos results as it, again, illustrates that

Leadership Phase 3 Individual Project Essay Example | Topics and Well Written Essays - 750 words

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Management issue Assignment Example | Topics and Well Written Essays - 750 words

Management issue - Assignment Example Many organizations fail on this issue as they do not apply or rather use the appropriate management strategies (Hopkins, 3). With the interconnectedness of factors in the market, risks in companies may crop up from any corner across the globe and cause uncertainty and volatility which in turn increase the pressure on managers. Moreover, the uncertainty increases the management need for specific and accurate data. This goes along with the need to ensure that every decision the management makes take into account several alternatives in related issues. Various factors have come to the forefront forcefully due to the ever changing nature of markets across the globe. These factors have a greater impact on risk management of businesses. To start with, operational risk is on top of this list. With the ever rising complexity in transactions, the world’s nature of every market and the particular risks they represent is common for companies. Thus, comparing to the previous years, a number of firms have an employment position for operational risk officers; such positions never existed in previous years. Secondly, economic models are now on a focus. These have led to various questions that lack easy answers. For instance, given a capital challenges that resulted to a crisis in the organization, should the firm continue using the same proprietary model? Proper models or rather proper use of these models is at stake in many organizations since they have an impact in the firm’s risk management. In addition, the corporate governa nce is an upcoming factor which is being focused by risk managers. These managers are currently involved in companies’ corporate governance and other discussions such as compensation. In most cases, they are asked to give opinions on packages of compensation and if the incentives in these packages might height the company’s profile. Lastly, the role of overall management in the modern companies is dramatically changing. The risk-related

Leadership Phase 3 Individual Project Essay Example | Topics and Well Written Essays - 750 words

Leadership Phase 3 Individual Project - Essay Example As a great deal as this wanted alter is to benefit both Ouest and EEST, more than a few things still need to be in use into consideration to make sure its achievement. In the three-year research learn, Organizing for Change (as quote in Paton, 2005), seven factors were identified for alter to be successful. Basically, the seven factors wrap top organization support that ensures planned agenda position with business objectives from side to side infrastructure and substantive taking part and development of the workers. This is ambitious by a strong reform team skilled in project organization (Orlikowski, W. J., & Hofman, J.D, 2004). As Director of Order Fulfillment Applications, it is fraction of your duties to contain an understanding of the EEST civilization. It has now also turn out to be fraction of your duties to appreciate the Ouest culture. The amalgamation of these two cultures into one operational system will be fraction of your change organization plan. Given that you are the one ready with knowledge of the overall company strategies as well as the culture at the other end of the managerial tree, you have to be able to create it work for the benefit of the corporation as a entire and for the benefit of each person in your subdivision (Doyle, M.I., & Smith, M.K, 2007). Organisational civilization can be distinct as "The specific compilation of principles and norms that are communal by people and groups in an organisation and that manage the method they interrelate with each other and by means of stakeholders exterior the organisation". Each and each organisation has its sole culture; this is usually shaped automatically, based on the decision of top organization and the core personnel inside the organisation. The events of employees within an organisation are more often than not a consequence of not only their own thoughts, but are largely prejudiced by the socialisation procedures of the exact culture to which they

Illustrative Transactions and Financial Statements Answers Essay Example for Free

Illustrative Transactions and Financial Statements Answers Essay Identify potential problems with regression data. 7. Evaluate the advantages and disadvantages of alternative cost estimates. 8. (Appendix A) Use Microsoft Excel to perform a regression analysis. 9. (Appendix B) Understand the mathematical relationship describing the learning phenomenon. Why Estimate Costs? Managers make decisions and need to compare costs and benefits among alternative actions. Good decision requires good information about costs, the better these estimates, the better the decision managers will make (Lanen, 2008).. Key Question What adds value to the firm? Good decisions. You saw in Chapters 3 and 4 that good decisions require good information about costs. Cost estimates are important elements in helping managers make decisions that add value to the company (Lanen, 2008). Learning Objective One: Understand the reasons for estimating fixed and variable costs The reasons for estimating fixed and variable costs The basic idea in cost estimation is to estimate the relation between costs and the variables affecting costs, the cost drivers. We focus on the relation between costs and one important variable that affect them: activity (Lanen, 2008). Basic Cost Behavior Patterns By now you understand the importance of cost behavior. Cost behavior is the key distinction for decision making. Costs behave as either fixed or variable (Lanen, 2008). Fixed costs are fixed in total, variable costs vary in total. On a per-unit basis, fixed costs vary inversely with activity and variable costs stay the same. Are you getting the idea? Cost behavior is critical for decision making. The formula that we use to estimate costs is similar cost equation: Total costs = fixed costs + {variable cost per unit} number of units T c = f + {v} x |With a change in Activity |In Total |Per Unit | |Fixed Cost |Fixed |Vary | |Variable |Vary |Fixed | What Methods are used to Estimate Cost Behavior? Three general methods used to estimate the relationship between cost behavior and activity levels that are commonly used in practice: Engineering estimates, Account analysis Statistical methods (Such as regression analysis) (Lanen, 2008). Results are likely to differ from method to method. Consequently, it’s a good idea to use more than one method so that results can be compared. These methods, therefore, should be seen as ways to help management arrive at the best estimates possible. Their weakness and strengths require attention. Learning Objective Two: Estimate costs using engineering estimates. Engineering Estimates Cost estimates are based on measuring and then pricing the work involved in a task. This method based on detailed plans and is frequently used for large projects or new products. This method often omits inefficiencies, such as downtime for unscheduled maintenance, absenteeism and other miscellaneous random events that affect the entire firm (Lanen, 2008). Identify the activities involved Labor |Rent |Insurance |Time |Cost | Advantages of engineering estimates |Details each step required to perform an operation |Permits comparison of other centers with similar operations | |Identifies strengths and weaknesses. | | Disadvantages of engineering estimates 1. Can be quite expensive to use. Learning Objective Three: Estimate costs using account analysis. Account Analysis Estimating costs using account analysis involves a review of each account making up the total costs being analyzed and identifying each cost as either fixed or variable, depending on the relation between the cost and some activity. Account analysis relies heavily on personal judgment. This method is often based on last period’s cost along and is subject to managers focusing on specific issues of the previous period even though these might be unusual and infrequent(Lanen, 2008) . Example: Account Analysis (Exhibit 5. 1) |3C Cost Estimation Using Account Analysis | |Costs for 360 Repair Hours | |Account |Total |Variable Cost |Fixed Cost | |Office Rent $3,375 |$1,375 |$2,000 | |Utilities |310 |100 |210 | |Administration |3,386 |186 |3,200 | |Supplies |2,276 |2,176 |100 | |Training |666 |316 |350 | |Other |613 |257 |356 | |Total |$10,626 |$4,410 |$6,216 | |Per Repair Hour |$12. 25 ($4,410 divided by 360 repair-hours) | 3C Cost Estimation Using Account Analysis (Costs at 360 Repair-Hours. A unit is a repair- hour) Total costs = fixed costs + {variable cost per unit} number of units T c = f + {v} x |$10,626 = $6,216 + $12. 25 (360) |$10,626 = $6,216 + $$4,410 | Costs at 520 Repair-Hours Total costs = fixed costs + {variable cost per unit} number of units |Tc = $6,216 + {$12. 25} 520 |Total costs = $6,216 + $ $6,370 |$12,586 = $6,216 + $ $6,370 | Advantage of Account Analysis 1. Managers and accountants are familiar with company operations and the way costs react to changes in activity levels. Disadvantages of Account Analysis 1. Managers and accountants may be biased. 2. Decisions often have major economic consequences for managers and accountants. Learning Objective Four: Estimate costs using statistical analysis. The statistical analysis deals with both random and unusual events is to use several periods of operation or several locations as the basis for estimating cost relations . We can do this by applying statistical theory, which allows for random events to be separated from the underlying relation between costs and activities. A statistical cost analysis analyzes costs within the relevant range using statistics. Do you remember how we defined relevant range? A relevant range is the range of activity where a cost estimate is valid. The relevant range for cost estimation is usually between the upper and lower limits of past activity levels for which data is available (Lanen, 2008). Example: Overhead Costs for 3C ( Exhibit 5. 2) The following information is used throughout this chapter: Here we have the overhead costs data for 3C for the last 15 months. Let’s use this data to estimate costs using a statistical analysis. |Month |Overhead Costs |Repair-Hours |Month |Overhead Costs |Repair-Hours | |1 |$9,891 |248 |8 |$10,345 |344 | |2 $9,244 |248 |9 |$11,217 |448 | |3 |$13,200 |480 |10 |$13,269 |544 | |4 |$10,555 |284 |11 |$10,830 |340 | |5 |$9,054 |200 |12 |$12,607 |412 | |6 |$10,662 |380 |13 |$10,871 |384 | |7 |$12,883 |568 |14 |$12,816 |404 | | | | |15 |$8,464 |212 | A. Scattergraph Plot of cost and activity levels Does it look like a relationship exists between repair-hours and overhead costs? We will start with a scatter graph. A scatter graph is a plot of cost and activity levels. This gives us a visual representation of costs. Does it look like a relationship exists between repair-hours and overhead cost? We use â€Å"eyeball judgment† to determine the intercept and slope of the line. Now we â€Å"eyeball† the scatter graph to determine the intercept and the slope of a line through the data points. Do you remember graphing our total cost in Chapter 3? Where the total cost line intercepts the horizontal or Y axis represents fixed cost. What we are saying is the intercept equals fixed costs. The slope of the line represents the variable cost per unit. So we use â€Å"eyeball judgment† to determine fixed cost and variable cost per unit to arrive at total cost for a given level of activity. As you can imagine, preparing an estimate on the basis of a scatter graph is subject to a high level of error. Consequently, scatter graphs are usually not used as the sole basis for cost estimates but to illustrate the relations between costs and activity and to point out any past data items that might be significantly out of line. B. High-Low Cost Estimation A method to estimate costs based on two cost observations, usually at the highest and lowest activity level. Although the high-low method allows a computation of estimates of the fixed and variable costs, it ignores most of the information available to the analyst. The high-low method uses two data points to estimate costs (Lanen, 2008). Another approach: Equations V = Cost at highest activity Cost at lowest activity Highest activity Lowest activity F = Total cost at highest activity level V (Highest activity) Or F = Total cost at lowest activity level V (Lowest activity) Let’s put the numbers in the equations | | | |V = $12,883 $9,054 |V = $10. 0/RH | |568 – 200 | | F = Total cost at highest activity level V (Highest activity) F = $12,883 $10. 40 (568), F= $6,976 Or F = Total cost at lowest activity level V (Lowest activity) F = $9,054 $10. 40 (200) Rounding Difference C. Statistical Cost Estimation Using Regression Analysis Statistical procedure to determine the relationship between variables High-Low Method: Uses two data points. Regression analysis Regression is a statistical procedure that uses all the data points to estimate costs. [pic] Regression Analysis Regression statistically measures the relationship between two variables, activities and costs. Regression techniques are designed to generate a line that best fits a set of data points. In addition, regression techniques generate information that helps a manager determine how well the estimated regression equation describes the relations between costs and activities (Lanen, 2008). We recommend that users of regression (1) fully understand the method and its limitations (2) specify the model, that is the hypothesized relation between costs and cost predictors (3) know the characteristics of the data being tested (4) examine a plot of the data . For 3C, repair-hours are the activities, the independent variable or predictor variable. In regression, the independent variable or predictor variable is identified as the X term. An overhead cost is the dependent variable or Y term. What we are saying is; overhead costs are dependent on repair-hours, or predicted by repair-hours. The Regression Equation |Y = a + bX |Y = Intercept + (Slope) X |OH = Fixed costs + (V) Repair-hours | You already know that an estimate for the costs at any given activity level can be computed using the equation TC = F + VX. The regression equation, Y= a + bX represents the cost equation. Y equals the intercept plus the slope times the number of units. When estimating overhead costs for 3C, total overhead costs equals fixed costs plus the variable cost per unit of repair-hours times the number of repair-hours. We leave the description of the computational details and theory to computer and statistics course; we will focus on the use and interpretation of regression estimates. We describe the steps required to obtain regression estimates using Microsoft Excel in Appendix A to this chapter. Learning Objective Five: Interpret the results of regression output. Interpreting Regression [pic] Interpreting regression output allows us to estimate total overhead costs. The intercept of 6,472 is total fixed costs and the coefficient, 12. 52, is the variable cost per repair-hours. Correlation coefficient â€Å"R† measures the linear relationship between variables. The closer R is to 1. 0 the closer the points are to the regression line. The closer R is to zero, the poorer the regression line (Lanen, 2008). Coefficient of determination â€Å"R2† The square of the correlation coefficient. The proportion of the variation in the dependent variable (Y) explained by the independent variable(s)(X). T-Statistic The t-statistic is the value of the estimated coefficient, b, divided by its standard error. Generally, if it is over 2, then it is considered significant. If significant, the cost is NOT totally fixed. The significant level of the t-statistics is called the p-value. Continuing to interpret the regression output, the Multiple R is called the correlation coefficient and measures the linear relationship between the independent and dependent variables. R Square, the square of the correlation cost efficient, determines and identifies the proportion of the variation in the dependent variable, in this case, overhead costs, that is explained by the independent variable, in this case, repair-hours. The Multiple R, the correlation coefficient, of . 91 tells us that a linear relationship does exist between repair-hours and overhead costs. The R Square, or coefficient of determination, tells us that 82. 8% of the changes in overhead costs can be explained by changes in repair-hours. Can you use this regression output to estimate overhead costs for 3C at 520 repair-hours? Multiple Regressions Multiple regressions are used when more than one predictor (x) is needed to adequately predict the value (Lanen, 2008). For example, it might lead to more precise results if 3C uses both repair hours and the cost of parts in order to predict the total cost. Let’s look at this example. |Predictors: |X1: Repair-hours |X2: Parts Cost | 3C Cost Information | |Month |Overhead Costs |Repair-Hours ( X1) |Parts ( X2) | |1 |$9,891 |248 |$1,065 | |2 |$9,244 |248 |$1,452 | |3 |$13,200 |480 |$3,500 | |4 |$10,555 |284 |$1,568 | |5 |$9,054 |200 |$1,544 | |6 |$10,662 |380 |$1,222 | |7 |$12,883 |568 |$2,986 | |8 |$10,345 |344 |$1,841 | |9 |$11,217 |448 |$1,654 | |10 |$13,269 |544 |$2,100 | |11 |$10,830 |340 |$1,245 | |12 |$12,607 |412 |$2,7 00 | |13 |$10,871 |384 |$2,200 | |14 |$12,816 |404 |$3,110 | |15 |$8,464 |212 |$ 752 | In multiple regressions, the Adjusted R Square is the correlation coefficient squared and adjusted for the number of independent variables used to make the estimate. Reading this output tells us that 89% of the changes in overhead costs can be explained by changes in repair-hours and the cost of parts. Remember 82. % of the changes in overhead costs were explained when one independent variable, repair-hours, was used to estimate the costs. Can you use this regression output to estimate overhead costs for 520 repair-hours and $3,500 cost of parts? Learning Objective Six: Identify potential problems with regression data. Implementation Problems It’s easy to be over confident when interpreting regression output. It all looks so official. But beware of some potential problems with regression data. We already discussed in earlier chapters that costs are curvilinear and cost estimations are only valid within the relevant range. Data may also include outliers and the relationships may be spurious. Let’s talk a bit about each. Curvilinear costs |Outliers |Spurious relations |Assumptions | 1. Curvilinear costs Problem: Attempting to fit a linear model to nonlinear data. Likely to occur near full-capacity. Solution: Define a more limited relevant range (example: from 25 – 75% capacity) or design a nonlinear model. If the cost function is curvilinear, then a linear model contains weaknesses. This generally occurs when the firm is at or near capacity. The leaner cost estimate understates the slope of the cost line in the ranges close capacity. This situation is shown in exhibit 5. 5. 2. Outliers Problem: Outlier moves the regression line. Solution: Prepare a scatter-graph, analyze the graph and eliminate highly unusual observations before running the regression. Because regression calculates the line that best fits the data points, observations that lie a significant distance away from the line could have an overwhelming effect on the regression estimate. Here we see the effect of one significant outlier. The computed regression line is a substantial distance from most of the points. The outlier moves the regression line. Please refer exhibit 5. 6. 3. Spurious or false relations Problem: Using too many variables in the regression. For example, using direct labor to explain materials costs. Although the association is very high, actually both are driven by output. Solution: Carefully analyze each variable and determine the relationship among all elements before using in the regression. 4. Assumptions Problem: If the assumptions in the regression are not satisfied then the regression is not reliable. Solution: No clear solution. Limit time to help assure costs behavior remains constant, yet this causes the model to be weaker due to less data. Learning Objective Seven: Evaluate the advantages and disadvantages of alternative cost estimation methods. Statistical Cost Estimation Advantages 1. Reliance on historical data is relatively inexpensive. 2. Computational tools allow for more data to be used than for non-statistical methods. Disadvantages 1. Reliance on historical data may be the only readily available, cost-effective basis for estimating costs. 2. Analysts must be alert to cost-activity changes. Choosing an Estimation Method Each cost estimation method can yield a different estimate of the costs that are likely to result from a particular management decision. This underscores the advantage of using more than one method to arrive at a final estimate. Which method is the best? Management must weigh the cost-benefit related to each method (Lanen, 2008). Estimated manufacturing overhead with 520 repair-hours and $3,500 parts costs *. The more sophisticated methods yield more accurate cost estimates than the simple methods. |Account Analysis = $12,586 |High-Low = $12,384 |Regression= $12,982 |Multiple Regression= $13,588* | Data Problems Missing data Outliers Allocated and discretionary costs Inflation Mismatched time periods No matter what method is used to estimate costs, the results are only as good as the data used. Collecting appropriate data is complicated by missing data, outliers, allocated and discretionary costs, inflation and mismatched time periods. Learning Objective Eight: (Appendix A) Use Microsoft Excel to perform a regression analysis. Appendix A: Microsoft as a Tool Many software programs exist to aid in performing regression analysis. In order to use Microsoft Excel, the Analysis Tool Pak must be installed. There are software packages that allow users to easily generate a regression analysis. The analyst must be well schooled in regression in order to determine the meaning of the output! Learning Objective Nine: (Appendix B) Understand the mathematical relationship describing the learning phenomenon. Learning Phenomenon Leaning phenomenon refers to the systematic relationship between the amount of experience in performing a task and the time required to perform it. The learning phenomenon means that the variable costs tend to decrease per unit as the volume increase. Example: | |Unit |Time to Produce |Calculation of Time | |First Unit |100 hours |(assumed) | |Second Unit |80 hours |(80 percent x 100 hours | |Fourth Unit |64 hours |(80 percent x 80 hours | |Eighth Unit |51. hours |(80 percent x 64 hours | |Impact: Causes the unit price to decrea se as production increases. This implies a nonlinear model. | Another element that can change the shape of the total cost curve is the notion of a learning phenomenon. As workers become more skilled they are able to produce more output per hour. This will impact the total cost curve since it leads to a lower per unit cost, the higher the output. Chapter 5: END!! COURSE WORK EXERCISE 5-25 – A B PROBLEM 5-47 -A B REFERENCES Lanen , N. W. , Anderson ,W. Sh. Maher ,W. M. ( 2008). Fundamentals of cost accounting. New York : McGraw-Hill Irwin. [pic]

Can Alternative Energy Replace Fossil Fuels An Environmental Sciences Essay

Can Alternative Energy Replace Fossil Fuels An Environmental Sciences Essay At the beginning of the 21st century people started to realize that fossil fuels are not renewable and they are consumed too quickly so people believe that there will not be a source for future generations. Activists try to tell people about the consequences of lack of energy in terms of economy or environment, so consciousness of the situation increases each day with the help of activists. However, the public and also the government do not do anything to amend this situation. Professor Emeritus of History, Geography, and American Studies at the University of Texas, Alfred W. Crosby asserts that Alternative sources of energy can become a satisfactory substitute for fossil fuels such as coal, oil, petroleum and diesel if we put as much effort and genius in the effort as we did in producing the first atomic bomb(alternativeenergy.procon.org , para 3). However some others believe that alternative energy cannot meet our need sufficiently. Also its hard to find a suitable place and the hi gh technology to build this kind of structure. There are both pros and cons about using alternative energy which makes it difficult to find the most reliable way, however considering all these various approaches, we can conclude that fossil fuels are more harmful. There are many type of carbon based source which contain huge amount of energy such as coal, oil, natural gas. They are most common source to create energy. Especially in Turkey almost all energy comes from fossil fuels (%99.6). There are some specific places to produce such as Zonguldak for coal or Batman for oil. Underground coal mining sector very taught because working condition is disaster but, people have to work this job because of unemployment. However coal mining have enormous dangerous for health because it cause lung disease. Also cause deaths due to underground coal-mining accidents have been recorded officially since 1941, and a total of 3094 deaths were reported between 1941 and 2003(Kucuker,1). Although this kind of evidence, both government and companies not take any precaution about disasters. Almost the same situation happens in Batman which has most of oil source in Turkey. Some worker suffer from similar problem like health and condition, because they do not know their right in terms of both health and safety even if they are aware of their right companies employ worker on daily-bases so they can not seek their right consequently companies exploit worker easily. In the beginning of industrial age, countries used fossil fuels for their own development without thought about its effect on people and the environment. They also ignored pollution and damage to the environment but this careless behaviour has caused irreversible consequences such as greenhouse effect of burning fossil fuels traps the concentration of carbon dioxide so this also increase heat as a result global warming occur. Therefore people should work together to establish non-governmental organizations to prevent violation and unnecessary usage, because the world supply will not be enough for the next generation. Professor of Massachusetts Institute of Technology, M. S. Dresselhaus also emphasised that fossil fuels currently supply most of the worlds energy needs, world reserves of oil are about 1.61014   (11012  barrels). World consumption is about 1.21010  a day. World reserves of natural gas are about 1.41014  m3; gross production of gas is about 2.41012  m3  per y ear. World coal reserves are about 9.11011  tonnes; annual consumption is about 4.5109  tonnes per year. However unacceptable their long-term consequence, he assert that the supplies are likely to remain adequate for the next few generations. Scientists and policy makers must make use of this period of grace to assess alternative sources of energy and determine what is scientifically possible, environmentally acceptable and technologically promising. Briefly fossil fuels such as coal, oil, natural gas, nuclear power supply most of the worlds energy needs in today world but they are not adequate for future generation without alternative energy. The world has many alternative energy sources such as wind, solar, geothermal, hydroelectric, and bio fuels are possible energy type which can replace fossil fuels. Like fossil fuels these energy types have several advantages and disadvantages. Wind and solar power cause no pollution and are renewable and also wind and solar power are free. The only cost of solar and wind power is the installation and construction of the structure. Nevertheless, both wind and solar energy is inconsistent. It means wind intensity or sunny weather can change. Moreover geothermal energy built upon steam power so they drill holes in the steamy area and steam caused shoot up and drive turbines. Geothermal central should build correctly otherwise harmful gases and mineral can be released. Furthermore, hydroelectric central work with the help of accumulation of water so energy production is constant. However construction of dam is very expensive and sometimes especially in Turkey dam can damage historical p lace like Hasankeyf in the east of Turkey. Lastly like wind and solar power bio fuels is renewable. Ethanol is the main element of creating energy which is made from corn. It decreases the usage of gas but cost of conversion very expensive. In addition, Some countries realize the variety of alternative energy and pay attention to these. Spain and Germany are very serious about creating alternative energy. They use many kind of alternative energy but lost of countries just use hydroelectrical energy in the name of alternative energy. However they do not realize that for example solar energy more powerful than hydroelectrical energy. Dieter Eissel assert that the sun radiates 174 peta-watts (PW). Of this, about 30 percent is re ¬Ã¢â‚¬Å¡ected back to space, while the rest is absorbed by atmosphere, clouds, oceans and land masses. The total volume of radiation absorbed by oceans and lands reaches up to 89 PW. Therefore, solar energy can provide 2,850 times more energy than current world demand. In comparison, the multiple for hydro power is 3, 5 for geothermal, 20 for biomass, and 200 for wind energy (Fischedick, 2000). This means that all nations need the solar radiation of just one day to meet their energy demands for a whole year. However, settle that kind of energy source is very expensive and little utopian. Nevertheless still reducing fossil fuels help prevent the pollution. According to one of the most comprehensive plans for future sustainable energy provision launched in June 2010 by Greenpeace and the European Renewable Energy Council (EREC), a sustainable World Energy Outlook provides a detailed practical blueprint for cutting carbon emissions while achieving economic growth by replacing fossil fuels with renewable energy and energy efficiency (Eissel, 4). Also, there are some kinds of energy types which are related to fossil fuels but not that much harm such as natural gas and nuclear power. Natural gas release methane gas instead of carbon dioxide and methane gas does not cause greenhouse effect it increases the amount of natural gas reserves a little bit higher than fossil fuels. Nuclear power creates a huge amount of energy however risk also very high because if plants accidentally release something its damage may be catasrophic. In the end although fossil fuels have the possibility of least harm to the environment is still a risk. Therefore alternative energy must be encouraged by government and the public. Otherwise countries will start to fight each other because of lack of resource of fossil fuel in fact they already start to fight as resource become limited and countries may occupy an oil-rich country under the name of peace or some unethical reason to take control of oil-reserves. On the other hand, some people claim that the world has enough fossil fuel supplies for at least 2-3 decades. They think that this issue not of great urgency. At the same time they believe alternative energy is not sufficient and enough to meet peoples needs. To exemplify, gas is much more efficient than electrical energy and also filling the cars petrol tank quicker than charging an electrical car. Critics also state that wind power or solar power is not easy to construct everywhere. They can only be built in a suitable place to be efficient. For instance wind turbines  must be built in a windy area to create energy, this means where wind turbines can be constructed is a little restricted. Likewise solar energy is useful in countries which have many hours of direct sunlight. In this situations, as the cost of construction increase also the efficiency decrease. Taking all these points into consideration, we can arrive at the conclusion that alternative energy should be a convenient energy source for future generation, because there is no other option for future generation nobody can claim that fossil fuels will last forever, this generation should regulate the usage alternative energy and also pay attention to the environment. Otherwise fossil fuel become most valuable things in the world and lots of people not allow or afford to benefit from it. Work Cited http://alternativeenergy.procon.org Dresselhaus, M.S., and I.L. Thomas. Alternative energy technologies.  Nature  414.6861 (2001): 332.Academic Search Complete. EBSCO. Web. 23 Dec. 2010. Kucuker, Hudaverdi. Occupational fatalities among coal mine workers in Zonguldak, Turkey, 1994-2003.  Occupational Medicine  56.2 (2006): 144-146.  Environment Complete. EBSCO. Web. 23 Dec. 2010. Park, Sang-Chul, and Dieter Eissel. Alternative Energy Policies in Germany with particular Reference to Solar Energy.  Journal of Contemporary European Studies  18.3 (2010): 323-339.  Academic Search Complete. EBSCO. Web. 23 Dec. 2010. Fischedick, M. ,  Langniss, O. and  Nitsch, J. (2000)  Nach dem Ausstieg-Zukunftskurs Erneuerbare Energie  Hirzel-Verlag , Stuttgart

Howard Gardners MI Essay -- essays research papers

Multiple Intelligence As a teacher it will always be my responsibility to keep up to date on new research done on learning theories. That way I am able to provide a fun and exciting learning environment for my students. After learning about Howard Gardner’s Multiple Intelligences I now realize how important it is to make sure I work hard to include every child into my curriculum. Gardner’s theory is that everyone is able to recognize a student that does scores great on an exam is smart, that does not mean that a student that falls short of doing good on the same test is not as brilliant as the other student. Howard Gardner’s, theory opposes traditional methods that view intelligences as unitary, and perceives intelligence to contain eight domains. Gardner believes there is several different intelligences that each person embodies in certain magnitudes. Having more of a particular intelligence than another will change has each person retain information. As a child growing up in public elementary schools, I was taught from a traditional methods. These methods focused mainly on verbal and mathematical skills. If a student is anyone of the other six proposed intelligences, he or she would most likely do unsatisfactorily in school. Howard Gardner’s eight intelligences are: body/ kinesthetic, naturalist, visual/ spatial, musical/ rhythmic, intrapersonal, interpersonal, verbal/ linguistic, and logical/ mathematical.   Ã‚  Ã‚  Ã‚  Ã‚  Body/ kinesthetic is one of the first intelligences we’ll explore. This kind of learner has the skill to manipulate body motion and manage things with skill. Also the body/ kinesthetic learner obtains great hand eye coordination and has an excellent sense of balance. Interacting with the space around them is the way in which this learner processes information. The body/ kinesthetic learner can be a handful in a classroom, and as a student it may be difficult for this type of person to sit still. A teacher needs to give this student breaks and let them move around. Also, as part of the curriculum a teacher could include activity centers and allow the students to act out stories. The second intelligence is the naturalist student. This student has an understanding of the natural world around them. The naturalist thrives when learning about plants, animals, science. They have an understanding for animals behaviors and needs. ... ...nguist enjoy writing poetry, stories and letters. The traditional curriculum appeals to this learner. They are very good at reading and writing which is already the main method of teaching in most classrooms. A teacher can use a story to introduce a math problem in order to tap into this style of learning. Finally, logical/ mathematical is the proposed eighth intelligence. This style is heavily implemented in the traditional curriculum. This student will be able to do very complex math problems. Children who use logic and math as a primary way of learning will be very obvious in the classroom. This student will ask many questions and loves doing experiments. The logical/ mathematical learner will excel if they are help to place information into categories.   Ã‚  Ã‚  Ã‚  Ã‚  If a teacher assesses their students at the beginning of the school year, he or she can create lessons to incorporate each student. This will allow children to have fun in school and they will be excited about learning. Recognizing your students learning method will allow the teacher to balance the weaknesses and benefit from strengths. Gardner, H. (1988). Frames of mind. New York: Basic Books.