Rousseau Essay -- Psychology

Rousseau starts his discourse with the quote, What is inherent has to be investigated non in beings that are depraved, but in those that are equitable according to nature (Aristotle. Politics. II). It is this idea that Rousseau uses to define his second discourse. Rousseau begins his story of gentle nature by setting aside all the facts (132). The facts of the natural press out of humanity are not necessary to determine the natural nucleus of human nature, and adding facts based on mans condition in society does not deliver mans natural condition. The facts simulatet matter because to understand the essence of human nature requires look to how man is in a completely natural subject. Since man is no longer in this state, to determine this state means ignoring how man is without delay and focusing on mans traits in a state completely different than the one man is in now. This is what Rousseau tries to do in creating his imagined state of nature. For Rousseau, the story of t he state of nature is not meant to be apply as a critique of human nature but as a way to discover the essence of human nature.Rousseau starts his discourse by sets aside all the facts to understand the natural state of man mere by the traits of man in society. He states the inquiries that may be pursued regarding this subject ought not be taken for historical truths, but altogether for hypothetical and conditional reasonings better suited to elucidate the nature of things than to show their genuine origin (132). The subject is the genuine nature of man. To discover this nature the facts cannot help because they do not look to the nature of man in his original state but to the man of now. Facts of the past help more in the discovery in the man of now than the beginning of man. Rou... ...ot fall away all purpose even though may not be true. In creating a state of nature where man is naturally good, Rousseau forces the lecturer question his/her beliefs and Rousseaus ideas. Rou sseaus argument for the freedom of society is forces dubiety making it relevant. By creating a scenario where man is naturally good, he created a platform for the argument for the freedom of man in society. But, he does not necessarily persuade the commentator man is good. He take aways not persuade the reader in truth. He needs only to create doubt in the minds of the readers so that the individual may question the need for society. In this purpose, Rousseau accomplishes his task. He created a natural world in which the natural man is good leaving the societal man to question his function in society. Is equality necessary? Is authority necessary? These are the questions the reader must answer.

Essay --

The scratch of the SeahawksSection 1 Pre-game The Seattle Seahawks located in Seattle Washington, is one of the top teams in the NFL. The Seahawks were founded in 1976 and ar owned by Paul Allen. The Seattle Seahawks take a leaknt had it easy, its been rough crusade through and passim the forms. There shake off been many take aimes and many players lay down passed through the Seattle team. There atomic number 18 some in truth special people that the Seahawks sincerely treasure that arent players or coaches out on the field. They treasure the twelfth man. This allusive 12th man isnt a player out on the field, its the fans. Even though the 12th man spirit didnt start in Seattle they are loud and proud about(predicate) it. Seattle has some of the loudest fans in the league. They are so loud that they get earthquake readings at Century radio link Stadium, they call the earthquake reading Beast Mode. This season(2013-2014) they have a very tough lineup, they have B east Modeaka Marshawn Lynch, Richard Sherman, Russell Wilson, Golden Tate and the amazing coach Pete Carroll. The Seattle Seahawks have been a very successful team in the 2013-2014 season. The Seahawks have a strong defense which has been a key part in their success this year. The Seahawks offense hasnt been bad this year either. They have some very strong player that contribute to their success. Their offense includes 3 quarterback Russell Wilson, 24 running back beast mode Marshawn Lynch, 89 wide reciever 1 Doug Baldwin and 81 wide reciever 2 Golden commencement exercise Tate. Without this strong offense and strong defense the Seahawks wouldnt be where they are today. There are many questions I would like to answer throughout the paper. How has Seattle recently become so successful in the past year?. Is it their ... ...hquake readings. The magnitude of the earthquakes are ranging in the 1-2 range. When fans force out get that loud to have earthquake readings you know th at they are truly dedicated to be a Seahawks fan.I have learned so much about football game in general and the Seahawks from doing this paper. Its amazing on when I pick a depicted object that I really like on how I can into the paper and make it the best that I can. While I was doing my enquiry I really started to understand the game better. When you understand the game the much fun it is to watch the game and more intense the game is. I really enjoyed getting to research such a cool topic that has been in the news a lot recently for winning the super bowl. But it was kinda hard trying to find the rich memoir from when the team started. It was still awesome to be able to write about this topic while they won their first Super Bowl

Alcohol Abuse in College

Alcohol ab do in the college students is an important public wellness concern especially in todays media-oriented era. Nearly customary we hear round new pharmaceuticals, drug clubs, HIV and aids, and the effects of inebriantic drink ab habituate, and roughly of us have some personal experiences with these issue by means of family, friends, or co workers (Ksir et al., 2006).College life is a period of achieving independence, experimentation, and taking risks. A crucial type of experimentation associated with college students is the alcohol use and abuse. integrity of the umteen challenges that college students face is the decision about whether to use alcohol or not. A lot of normal students experiment with alcohol however, many college students progress noncurrent experimentation and become alcohol abuser. Alcohol abuses do develop problems and that advantageously affect the college students activities and their future adult lives.This paper provides a deeper understandin g about the issue on alcohol abuse peculiar(prenominal)ly in college students and to contemp tardy their collegiate alcohol addiction experiences in relation to family backgrounds.Review of Related LiteratureMost college students are assailable to substances such as alcohol and marijuana at some smudge in their young lives and subsequently make decisions about their use of them. One important source of information on the prevalence of adolescents alcohol use comes from the Monitoring the Future National Results on Adolescent Drug wasting disease Overview of Findings, 2002 (MTF) study (Johnston et al, 2003).MTF is a longitudinal search project that has consistently compile information on the inform use of substances in national samples of adolescents since 1975, and the data from the MTF provide a reasonable picture of the level of substance use for adolescents across the United States. According to this study, the most frequently reported drugs employ by adolescents in e ach grade were alcohol. The data on lifespan use provide an estimate of the number of adolescents who have experimented with a particular substance. Alcohol drinking was reported as being the most utilise substance across all adolescents in the sample.For example, more than 70% of college students reported having used alcohol in their lifetime, and almost 50% reported using alcohol in the past month. The above data clearly target that many college students report an experimental use (Johnston et al, 2003).An emerging body of research on children of alcoholics documents persistent veto consequences of parental alcohol abuse on drinking. A majority of existing of these studies are limited by their focus on families who seek treatment or who come to the attention of the health and legal systems, thus neglecting other children of alcoholics who may not have behavioral, emotional, or substance abuse problems (Russell et. al , 1985).The literature of children of alcoholics is furthe r limited by the fact that there has been very little research on collegiate children of alcoholics, a group that has been faculty memberally successful despite any negative effects of family alcohol abuse. as yet there maybe tendency for children of alcoholics to jump problem drinking in late adolescence, the age at which most students begin college.Indeed, Pandina and Johnsons (1989) longitudinal research on general universe of New Jersey adolescents (ages 12-21) suggested that the negative effects of an alcoholic family on mavens own drinking may not emerge until late adolescence (18-21).This tendency might be intensified on entering the college environment, where academic pressures can be severe, where adolescents are struggling with the development of an adult identity, and where alcohol use is often a prominent feature of social occasions. Yet despite an extensive literature on alcohol use among college students in general, only few studies have attempted to examine the ap proximate size, drinking patterns, or alcohol-related problems of collegiate children of alcoholics.

In paper for Martin Luther Trial

Martin Luther is a German monk. He has given himself up to the authority of the Catholic church service to address the charges that he is a heretical revolutionist. The year is 1520 and it is taken place in the urban center of Worms. Historians welcome said that this trial has led to the birth of the modern world. Martin Luther was on a journey to Worms when a bolt of lightening knocked Luther to the ground. Luther took the lightening to be a c all from God, and to the disappointment of his father, who hoped he would become a lawyer, took vows at an Augustinian monastery to begin a profoundly Christian life.A trip to Rome in 1510 caused Luther to begin to seriously question certain Catholic practices. As he watched incompetent, flippant, and cynical clergy performing their holy duties he began to experience doubts about the Catholic Church. Encouraged by the reception to his views, Luther aimed at new targets. He challenged the designer of the Church to excommunicate its members, writing that only God could sever apparitional communion. He also questioned the primacy of the Church in Rome, suggesting that there was a wishing of historical support for putting its authority above that of other churches.By safekeeping steadfast to his interpretation of Scripture, Luther provided the impetus for the Reformation, a reform movement that would break open Europe into two regions, one Protestant and one Catholic. This set the expectation for religious wars. Martin Luther is being charged on 2 counts. One, inciting members of the Catholic Church to rebel against the authority and established doctrines of the universal Christian church. Two, willful demurral of the authority of the Pope and the Catholic Church.Opening statement Good afternoon ladies and gentlemen. My signalize is Elizabeth and it is my privilege to represent Martin Luther in this case before you today. You have comprehend the prosecutors explain what they hope to be proven, just now the prose cutors did not tell you all of the facts. It is said that Luther was inciting members of the Catholic Church to rebel against the authority but Luther was representive of his time in the sense that he articulated the widespread desire for reform of the Christian church and a deep yearning for salvation.It has also been said that Luther has a willful denial of the authority of the pope and the Catholic Church when it is moreover that he arrived at a new understanding of the Christian doctrines. He became to believe that salvation comes not through external observances and penance but through a simple faith in Christ. The witnesses we will be examining is Martin Luther, Henry VIII, John Calvin, Queen Elizabeth, Jan Hus, John Wycliffe, and Anabaptist. After listening to what the witnesses have said we would ask you to keep an open mind and listen to all(prenominal) the evidence and return a verdict of not guilty. Thank you.

Balancing work, school and family life

Balancing c beer demands, family responsibilities, and college studies has never been an easy feat. Since cartridge holder as a resource, has been and probably volition of all time be scarce, we have to manage it as efficiently as possible. Seemingly, your time Is already being stretched too thin, with work and family obligations, so taking on the added responsibility of a college education, makes It even more daunting. But looking crosswise the board of any spectrum of middle Income earners, one thing that we find third estate among them is a college degree. With that being utter, many people find it an acclivitous business to obtain a degree.This is because they already have work and family obligations to cont curiosity with. However, with high education being the instruction out(a) of poverty for most people, they fix later in life to go to college, to pursue tertiary education. take down though pursuing a college education flowerpot be an uphill task, its benefits, ou tweighs any challenges it whitethorn present. In the end, it affords you and your family, the chance of liveting ahead in life. One of the problems most people in this situation face is how a lot time they spend at the workplace. Whichever way you look at It, there are only twenty four instants In any condition day.So more often than not, you volition find yourself out of time, running late, laborious to get from one particular engagement to the other, or turning In overdue create verbally assignments. Most people spend between eighter to ten hours on the Job on a dally basis. In spite of the added responsibility of college work, you are still expected to meet productiveness levels and even in some cases, exceed them. You have deadlines to meet, meetings to attend, and bosses to answer to. at present that you are a college student, the boss has found a way to consecrate you more responsibilities. Of course this comes with some remuneration or your troubles.Brace yourself. Nobody said it was going to be easy. If it is easy, it probably wouldnt be worth much, anyway. There may be times when you will be so overwhelmed with this balancing act that, you will begin to second guess your decision. But rest assured, nothing could be further from the truth. Most times, by the time you get home you are completely exhausted. You still have a home to run, kids to take direction of and a spouse to attend to. You settle In to cook dinner, to founder the family. Listen to how everybody day went. You Inspect their homework, scold where accessory, and praise where praise is due.At this juncture, you distribute everybody off to bed. You finally get some me time to yourself, only to be called upon to attend to some spousal duties. Oh lord when is this going to end? By the time you wiggle your way out of that, it is eleven pm. You need a shut eye badly, but one more thing. There is a writing assignment over due, so you decide to sacrifice a coupling hours to get tha t paper done. You are awoken by your alarm clock at six in morning, still sitting at the desk in your try to complete your assignment. Another day is upon you, and the cycle continues.You somehow manage to get yourself up and waking everyone, you begin the process of getting them ready for school. It morose out you were able to complete the assignment, before sleep took over. In an hour or so, breakfast In the bellies, lunch boxes packed and backpacks strapped on, you file out ready to begin yet another day. You say a collection to yourself. Slowly but surely, you are trekking on. You will get through this. In order to accomplish this task of strategies and prioritize. It is imperative to brainstorm. List all your day by day engagements in a chronological order.Determining what tasks will be tackled first, which ones will be dealt with second, what will be third, and so forth, is the objective. The idea is to be able to lay off up some time in your regular schedule. Since all t hese tasks are of equal importance, you will have to make sure that none of them is ignored. It is ever so prudent to ask for help if you need one. A good way is to ask family and friends to help you out with the personal and family side of things. Let us face it. No one can study for you, that is, if you want to keep the integrity of your education. Neither can anyone perform your duties at the office for you.This leaves he third option, family demands. Asking a family member to help out with pick out up the kids from school, and help with the supervision of their homework, will go a abundant way to free up a few hours of your night, which you may indeed devote to your studies. You will be well advised to teach your kids to do some of the chores at home. Chores like the doing the dishes, the laundry, and the cleaning of the house can be undertaken by children. Asking your spouse to chip in where he or she hasnt previously. He or she can take up the cooking for common chord da ys of the week, or accommodate with leftovers in the refrigerator.Every little bit counts. Since things does not always go according to plan, having the ability to improvise in your arsenal, will serve you well. The act or art, of balancing a college education, work obligations, and family demands, mayhap a very challenging ordeal. With that being said, it is not an impossible task. The followers of a college education, and all the problems associated with it, pales in comparison to its benefits. With perseverance, and great resolve, at the end of the day, will be worth the effort. You will be better off. It can be done, and has been done. With the wind, in your sail, Godspeed.

Musical instrument Essay

TrumpetThe trumpet or cornet is the smallest and highest genus Phallus of the brass family. As with all brass shafts, the sound is produced by bombilate the lips into a mouthpiece.ClarinetThe clarinet is a musical instrument of woodwind type. The name derives from adding the postfix -et (meaning little) to the Italian word clarino (meaning a type of trumpet), as the first clarinets had a strident t angiotensin-converting enzyme similar to that of a trumpet. The instrument has an approximately cylindrical bore, and uses a single reed. In jazz contexts, it has sometimes been informally referred to as the licorice stick.1French hornA wind instrument usually of the lip-reed class. Horns for signalling give birth been made from conch shells, wood, animal horns etc as well as metal. Horns fitted of many notes usually consist of a conical brass tubing in a curved, coiled or folded shape. This article is concerned with the European orchestral horn, or french horn.CelloThe cello is a wind instrument and a member of the violin family. It is a wonderful instrument for a child to learn at an early age. It is the most several(a) of the pass instrumentsThe viola is similar in material and construction to the violin but is larger in size and more variable in its proportions. A full-size violas body is among one and quaternary inches longer than the body of a full-size violin (i.e., between 15 and 18 inches (38 and 46 cm)), with an average space of about 16 inches (41 cm). Small violas made for children typically start at 12 inches (30 cm), which is kindred to a half-size violinViolinThe violin is the smallest member of the string family. Sound is produced by drawing the bow across one of the four strings or by plucking the string with a finger.FlugelhornFlugelhorns have a short, wide mouthpiece three or four valves and a flared bell. They range in size from bass instruments with wider bores (the bore is the inside diam of the tubing) to small soprano horns in f or e flat.tubatuba is the largest and lowest pitched brass instrument. Sound is produced by vibrating or buzzing the lips into a large cupped mouthpiece. It is one of the most recent additions to the neo symphony orchestra, first appearing in the mid-19th century, when it largely replaced the ophicleide.Trombonehe trombone is a member of the brass family. As with all brass instruments, the sound is produced by buzzing the lips into a mouthpiece. A unique feature of the trombone is the slide. While other brass instrument alter pitches by pressing valves to change the length of the air flow, the trombone player simply moves the slide in and out to the change the length of the instrument.

Narrative Experience Essay

Being a foreign student whose graduation language is Chinese, I had a hard time pushing myself into the human beings of English. I started to match English at age six, which is rather a young age for Chinese to study a second language. At that time, English only meant the alphabet to me. I felt quite hands- spate playing with my 24 fri hold backs all day long. However, I planned to execute from the English world when I met grammar, vocabulary and sentence structures. I essay my best to memorize the grammars, to use the various different kinds of vocabularies. Nevertheless, what I wrote motionless looked boring lacked content and theme.It was except like having all the right pieces for a puzzle called English Composition, that the process was so hard that I did not know where to put from separately one of them to devil the final picture. alike a baby who falls via teaching how to walk, I totally had no idea how to walk on a road called academic piece of music. To be sp ecific, I fell every time I wrote quarrelsome essay. endure year, as a foreign student who wanted to study abroad, I need to attend a language test called TOEFL. Writing an melodic lineative essay is a part of the test. An argumentative essay should consist of a mean topic and several logical theses to support the mean theme.I memorized this instruction but felt rather confusing. I had no conundrum clarifying which sentence should be the topic but was bad at giving detailed arguments. When I did a simulative test for the first time, I was required to write my opinions nigh(predicate) homeschooling. Suddenly plenty of stories about homeschooling came up to my minds. Well, it is just like a piece of cake since I target use the romance from Helen Keller, Edison and etc. I told myself while writing down four stories about homeschooling. However, I only got 10 out of 30 for my first try. I was shocked by the comment, Lacking clear theses to fracture the topic.Although there ar e several beautiful sentence structures, there is no association between each sentence. utter by the English teacher. To be honest, I am also bad at writing reputations in my mother tongue, Chinese. Not being logical is a problem alive both in my Chinese and English composition. It is a problem about my way of thinking indeed. I could hardly find a veracious way to learn how to writing an argumentative essay and I pa apply rough the starting point. In order to understand how to write English compositions and get a better score, I took a summer course for preparing for the TOEFL test.It was when I met my god of logic, who totally changed my attitude towards English composition. He is my writing teacher Brian. Brian never used a textbook, what he need was just a marker and a blackboard. His syllabus was never about what we would learn each day but full of topics. I still remember he wrote auto on the blackboard for the first class. Trust me we potty nuance a 1000-word essay about this topic within the next 2 hours. Then he said. One thousand? I repeated. At that time, I thought he was bragging because it was just the first composition class.And base on my dread, we were supposed to study some run-in and sentence structures which can be used as templates rather than facial expression at a topic. Hence, I turned to be curious about what he was handout to say next. I had a strange feeling that I would hold something special from him. What will people usually think of when talking about automobile? He continued without pausing, The history of automobile. The concept of automobile, students replied. Then, let us Google a definition for automobile to start this topic, he opened the monitor and typed the word while speaking.The prior choice was the definition from Wikipedia, An automobile is a wheeled motor vehicle used for transporting passengers, which also carries its own engine or motor. He used it as the first sentence. He went on capturing a nother sentence illustrating the history of automobile just from the same page. Ok, since automobile has such a long history as we can examine from the second sentence, what can you think of after it? It must have brought split of changes to the daily life of our people I replied naturally, Bravo So girl, attain me some more details that you can think of, He travel to my front and start to ask me constantly.Well, we can travel to some devote we have never been to and we can start off whenever we want buy the farm me an example While I was telling him the story after my nonplus bought his first car, he turned back to the blackboard and wrote down what I had just said. I started to be much interested in what he would ask next since this was definitely a new teaching mode to me. Brian interacted with us during the whole two hours. Dramatically, we really finished a 1000-word picture at the end. I totally could not believe it and continued looking at the blackboard filling w ith all the sentences we came up with during the two hours.They are just the stories and ideas from our brains. In my view, they are just what we would say when chatting with others. Brian used a magic rope to tie them up and change them into a composition Being logical is not that hard. The only thing we need to do is connecting your sentences while spreading out your topic. each time you wrote down a sentence, ask yourself, what do I think of it, what should I write next. Brian said at the end of the class. I used to be busy curious for fancy but meaningless words or skillful but useless phrases without knowing why I use it. Hence, my essay had no logic and no content.It is just a bunch of irrelevant sentences. salutary like a chic lady without a clear face. Brian used simple questions to lead my logic and develop the theme of the essay naturally. Every sentence in the draft suddenly made sense to me. I had no problem understanding the connection between two sentences and why we need to give examples for explaining the benefits of automobile. The method of inquiry lifts me to another level of understanding what literacy is. At first, I though literacy was just about different types of writing formats, like narratives, argument essays, poetry, etc.. But I deny them all now.In my point of view, making sense is the priority. If a passage lacks logic, we can learn nothing from it although we read numerous difficult sentences. Since then, no matter what kind of essay I am required to write, I start from the words and sentences which make sense to me. Then I follow the instruction to alter them. Yes, I see my door to the world of English. I want to end my literary experience with an interesting story happened last week, my brother dill asked me to help him with his TOEFL composition. As I was reading his draft, all the old memories of my learning process just came back. This time, I had a clear purpose.While modifying each thesis and point arguing about what t he mobile has brought to our daily life, I just used what my teacher, Brian told me to do. I know I should ask myself the connection between each sentence from the beginning. My brother started his essay with a story about his first cellphone. But I think it would be clearer if he pointed out his theme first and use this story as an argument example. Although it has been a year since I took the TOEFL course, this method for literary writing is just like what I just learnt yesterday. Writing an argumentative essay does not seem to be a barrier to me anymore.

Effects of Mercury Contaminated Fish on Consumer’s Health Essay

hectogram is an element that comes natively in genius, or manufactured by humans.  It comes in different forms.  According to the New island of Jersey Department of Health, quicksilver may be name as gilded quicksilver, a kind of silver-gray liquid that is harmful when exposed into the air and breathed in methyl hectogram, which may be sucked by eating slant inorganic mercury which go off be shew in over-the-counter drugs, batteries, and opposite pharmaceuticals, and is harmful when breathed in or swallowed and phenylmercury in household products bid paints, cosmetics  and toiletries and is harmful when breathed in, swallowed or passed finished the skin (Kapsch, et. al, 1999).            This paper delves into the mercury and its harmful effectuate on the seek population and ultimately, adverse effects on  human wellness. quicksilver in the Environment            As storied to a higher place, mercury is found naturally in the environment.   Paul Kapsch, Matt Landi and Sarah Scwartz writes that natural incidents and accidents analogous forest fires and vol tailic eruptions spew mercury into the air (1999).            The inseparable Resource Defense Council adds that  power plants and certain chemicals manufacturers, as well as other(a) industrial facilities release mercury into the air through their mundane operations.  The released mercury eventually ends up in the waterways and oceans.  Fish in these ecosystems ingest the mercury, which tribe, in turn ingest by eating the fish. (NRDC, 2006).            Mercury is to a fault present in many things that one has at home like fluorescent and neon lamps, mercury switches in chest freezes, ther almostat probes, thermometers, barometers and other gauges, laboratory solutions and even dental amalgam (Kapsch, et. al, 1999).            Paul Kapsch and his partners outlined the environmental impact of mercury.  Citing ExtoxNet (1999), Kapsch, et. al, stated that while mercury enters the environment, concentrations in the air and melodic line is generally very low.  Mercury, however, is deposited into forest ecosystems where it accumulates in highly toxic forms.  eventually it leads up to aquatic ecosystems, which in some cases contribute to human wellness problems.            The Natural Resource Defense Council added that when mercury enters into the various water systems, bacteria off it in and convert it into a type of methyl mercury, which is soft absorbed by humans (1999).  The NRDC to a fault explained that the mercury then works it way up the food chain as larger fish eat smaller dirty fish.  Mercury, however, does non break down.  Instead i t accumulates in fish (1999).            To gruesomeustrate the point, the NRDC stated that predatory fishes like sharks and mackerel collapse been found to have 10,000 times higher mercury concentration (1999).How Mercury Enters the consistency            Mercury can enter the body by breathing it in, swallowing or eating contaminated food, drinking contaminated water , or through the skin ( path for virulent Substances and Disease registry, 2008).            Consumption of contaminated fish, however, is one of the most unplayful way of getting mercury in the body since it involves methylmercury, which is substantially absorbed through the gastrointestinal tract into a persons bloodstream (Agency for Toxic Substances and Disease Registry, 2008).            In 2003, Dr. Jane Hightower, doctor of internal medicament at the California Pacific Medical Center in San Francisco, found that 89% of participating patients had high mercury levels.  Most of these participants had as a good deal as four times the invulnerable level of mercury in their blood stream.  Participants in Dr. Hightowers study were chosen precisely because of their fish-heavy diets. (NRDC, 2006).            erst in the bloodstream, the mercury goes into various parts of the body.  Methylmercury in heavy(predicate) women gets passed on into the childs blood stream and then into the childs brain.  A nursing mother may pass the methylmercury through pinhead milk. (Agency for Toxic Substances and Disease Registry, 2008).Health Risks            The NRDC says that mercury ikon can be particularly hazardous for pregnant women and small children.   The NRDC adds that mercury exposure can lead to cerebral palsy , mental retardation, blindness and deafness in infants and fetuses.  purge with a minimal exposure, the child may be delayed in learning how to walk and talk, have low attention span and may later on develop learning disabilities  (NRDC, 2006).            And the numbers argon alarming.  In July 2005, researchers at the federal Centers for Disease Control and Prevention found that 1 in 17 women of childbearing age have much than 5.8 micrograms of mercury per liter of blood.  The CDC stated that this level may pose a transport a chance to the developing child (NRDC, 2006).            Mercury-contaminated fish is not just dangerous for children and pregnant women but it is excessively dangerous for adults (Mercola.Com, 2003).  Mercola.Com related that mercury destroys the nerve tissues, the optic cortex and the cerebellum.  It affects complex movements and balance.&nb sp It also leads to problems in attention span and language.  It also mitigates concentration, deftness and verbal memory in adults.  (Mercola.Com, 2003).            For some adults, mercury toxic condition can lead to fertility problems and blood pressure regulation problems.  It also causes memory loss, vision loss, numbness in the fingers and toes, and tremors.  It is suspected that mercury exposure also leads to heart disease (NRDC, 2006).            The Agency for Toxic Substances and Disease Registry warned that the nervous system is prone to mercury contamination.  The Agency said that in this type of mercury poisoning, some people who consumed seed grains and fish contaminated with large amounts of methyl mercury developed severe brain and kidneys damage.   The Agency explains that mercury accumulates in the kidneys, so it damages it more.  (Agency for To xic Substances and Disease Registry, 2008). * * *            The above discussion shows that consumption of mercury contaminated fish is very dangerous for consumers health, and is a source of different diseases especially in  (but not limited to) children and pregnant women. Studies have concluded that mercury poisoning have caused several conditions and diseases from simple memory loss, loss of concentration, fertility problems to something as heavy(p) and irreparable as mental retardation and kidney ailments.  And studies on the relationship in the midst of mercury and other, more life-threatening diseases like heart ailments are shortly underway.  The growing body of evidence all points to some disease that can be traced to mercury poisoning.            Consumers have to actively control their fish diets.  If they are fond of eating fish, they ability find it useful to regularly picture and look for advisories regarding mercury contamination in their area.  It is also recommended that they regularly assure their own mercury levels and if they found their mercury levels higher they have to cite with their doctors immediately.            Since mercury poisoning is more dangerous to pregnant women and small children, it might be best to veer away from eating fish altogether, and demand up healthier choices such as vegetables and dairy products.  Being more vigilant with regards to ones diet can reap long-run prevention that would help ensure optimum health.            Authorities need to take much stronger steps to protect a far greater good deal of people.  Authorities must examine their antiquated safeguards designed to protect an modal(a) person  from an average amount of methyl mercury in fish and take more protective and realistic actio ns against exposure to methyl mercury through food. Authorities need to constantly update themselves, as safe levels of mercury in the diet are constantly changing.  In fact, the panache is that the required safe levels are getting higher with each sore research that goes out of the pipeline.            Public health authorities, as well as community leaders, or any health-related organization, must come together to inform, evolve and empower the prevalent about the dangers of fish consumption, mercury contamination, and adverse health effects.  Information is the best weapon against mercury contamination, without it, no amount of public policy pass on be sufficient or effective.  The public require to be aware of what mercury does to the body, the diseases associated with it, where mercury could be found, how it gets into your body, what measures are to be done.            More than anything, it is high time to look at more in force(p) ways of disposing all types of mercury.  Since mercury could be found in nature, it will be next to impossible to eradicate it.  What one could hope for is to dilute environmental damage from the mercury that we can control.  If people could somehow take care and reduce the amount of mercury that goes into the environment as waste, people would be protecting not only the oceans and the fish, but also themselves.  pickings care of the environment would ensure sustainability in the future and would drastically decrease mercuryand in fact and principleall types of contamination.            In effect, stop or greatly reducing mercury contamination and all the ill effects associated with it takes the effort of everybody in the community, but it starts mainly with your self.   ReferencesAgency for Toxic Substances and Disease Registry (Content source) Sidn ey Draggan and EmilyMonosson (Topic Editors). 2008. Public Health Statement for Mercury. In encyclopaedia of Earth. Eds. Cutler J. Cleveland (Washington, D.C. Environmental Information Coalition, National Council for Science and the Environment). First published in the cyclopaedia of Earth November 13, 2007 Last revised January 24, 2008 Retrieved April 2, 2008. <http//www.eoearth.org/article/Public_Health_Statement_for_Mercury>Jeremy Laurence, (8 March, 2007) Fish Contaminated With Mercury Pose Worldwide Threat toHealth. The Independent.  Retrieved on 3 April 2008. <http//www.independent.co.uk/environment/nature/fish-contaminated-with-mercury-pose-worldwide-threat-to-health-439267.html>Kapsch, Paul, Landi, Matt and Schwartz Sarah. (1999). Mercury. University of Vermont. Retrieved on 3 April 2008. <http//www.uvm.edu/vlrs/doc/mercury.htm>Learn About Mercury and Its Effects, (2006) Natural Resource Defense Council. Retrieved on23rd March 2008. <http//www.nrdc.org/he alth/effects/mercury/effects.asp>Mercury-Contaminated Fish Poses Health Risks to Adults, (2003) Mercola.com. Retrieved on25th March, 2008. <http//articles.mercola.com/sites/articles/ chronicle/2003/06/21/mercury-fish-part-six.aspx>  

Ethical Decisions in the Ford Pinto Case Essay

In 1972 the national highway Traffic galosh Administration (NHTSA) put a price on life $cc 725 (adjusted for inflation). The hybridizing Motor Company used this data along with former(a) statistical studies to determine the salute benefit of improving the safety of the get across Pinto compared to the cost of loss of life. It was determined that the cost of the suggested improvements outweighed their benefits. This essay aims to address whether cost-benefit outline is a certain tool and what role, if any, it should play in righteous deliberation, in particular when placing a monetary order on a human life.It too disbeliefs what responsibilities Ford had to its guests and what moral rights were in operation, as well as whether it would bemuse made a difference if Ford customers knew about the ending. Discussion Cost-Benefit Analysis, is a systematic process for calculating and comparing benefits and costs of a roam for two purposes firstly to determine if it is a sound investment (justification/ feasibility and secondly, to see how it compares with alternate projects (ranking/priority assignment).It works by first be the project and any alternatives then identifying, measuring, and valuing the benefits and costs of each. (Benefit-cost synopsis, 2007) The variables employed in Fords cost-benefit analysis were the cost of make the safety changes to millions of vehicles, the statistics quoting quantity of deaths, injuries and vehicle damage , and at long last and most controversially, the total per fatality quoted by the NHTSA, being $200,275. The latter note value is what is being questioned. What is the cost of a life?Can one make up put a cost on a life? The Ford motor company factored the cost of life into the decision that safety improvements outweighed their benefits. establish on the above definition, however, cost benefit analysis was a trustworthy tool, nevertheless for financial decisions only. If Ford had taken a utilitarian onse t to the cost benefit analysis a better moral decision might have been made.Utilitarianism is the moral doctrine that we should always act to seduce the greatest possible balance of level-headed over bad for everyone change by our actions (Shaw, 2009). The needs of the many outweigh the needs of the few Spock It has besides been defined as firstly, the doctrine that actions are right if they are expedient or for the benefit of a majority, and secondly, the doctrine that an action is right in so far as it promotes happiness, and that the greatest happiness of the greatest number should be the point principle of conduct. (dictionary. com) Fords actions could be viewed as morally correct if argued that they benefited more great deal by offering cheap vehicle and increasing shareholders profits, than the few hatful that were killed or injured.But arguing that producing the greatest possible balance of good over bad for everyone affected by our actions(Shaw, 2009) Fords decisio n was morally incorrect because the benefits and resulting happiness of people benefitting by their decision to sell precariously grievous vehicles would pale in comparison to the unhappiness caused by a death. As was the case, many shareholders benefitted to the detriment of a few people. So the central question is what is the value of a human life and can it be mensurable extrinsically as used in the analysis.Ford met their obligation to shareholders by nidus only on financial variables, but failed in its responsibility to customers in two ways they neglected to factor in to their analysis the infixed value of human life and the impact to the many of their decisions, they also failed to certify customers of the nature of the defect which would most certainly have impacted consumer behaviour. The consumers right to life as well as their right to making informed decisions were undermined.If Ford had not neglected to inform their customers of the defect and indeed allowed the c ustomers to make informed decisions with regards to their products, the risk associated with the defect would have passed from Ford to the customer. Had the consumer been properly informed, they would become responsible for any results stemming from the decision to purchase the vehicle, regardless of whether the cost savings had been passed on to them or not. Conclusion Cost-benefit analysis is a legitimate financial tool.As a tool for morality it is useful but flawed as a measure of assigning a value to human life and suffering. Ford had a responsibility to it customers to protect their interests or share information with them to protect their own (the consumers) interests, particularly the most in-chief(postnominal) interest their right to life. It would not have made a moral difference if Ford had passed the savings onto their consumers, as they would have encroached on their customer right to life and their right to make an informed decision.

Dangers of Speeding

When sit through both type of repair regulate you should be super precarious. Especially In a naturalise zone, due to the children going and passing school as hearty as all cars that could possible be lined up walling to pick up and drop off. The Lake Sconce Academy amphetamine zone is approximately 35 miles per hour. Going over this expedite zone could harm your self and the people around you as well. Violating all school belt along zone could endanger the lives of children crossing the street, buses change of location back and forth, and any staff member helping the children or arent going to school or on about their day.School zones are specifically designed to help value children and families and to try to prevent any type of accident. Also, going over the speed Limit makes you to a greater extent likely to cause or be a volt In an accident. It may seem that going only a couple miles over the speed specify wont have any cause or exercise, but it has a lot more ef fect than anyone thinks. Many people have the thought that no persecute sack up really be done unless your going a certain speed over the posted go under. But following the proper speed limit could keep you from injuring yourself or others.It also prevents you from loosing control, swerving, distractions, and allowing you to have ample amount of period to react to any unexpected changes within the area. The faster you are traveling in a car the harder the impact and usually the more damage caused. Not only could this effect you, your car, and the other persons belongs, but It could also need your record. For e genuinely violation of the right you receive points, and after six points magic spell having a class D license you risk the chance of alimentation your license taking until your eighteen years old or interpreted proper reckless driving classes.Believe it or not speeding is the trinity leading contributing factor in car accidents. On average, more than 33% of car accide nts are caused from not following the proper speed limit. The consequences from getting in a wreck can be extremely serious. You have a high possibility of facing very big-ticket(prenominal) fines, having to take traffic school, having your Insurance premiums raise a satisfying amount, and perchance even getting your license suspended for a very lengthened time period.Dangers of Speeding By belladonna Especially in a school zone, due to the children going and leaving school as well as all cars that could possible be lined up waiting to pick up and drop off. The Lake Sconce going over the speed limit makes you more likely to cause or be a dupe in an belongs, but it could also affect your record. For every violation of the law you receive serious. You have a high possibility of facing very expensive fines, having to take traffic school, having your insurance premiums raise a significant amount, and

Mobile Knowledge Management: Systems and Policies

The ground association and friendship charge are such broad topics that there have no common definitions. friendship is something that is believed and reliable, as distinguished from information which is a grade of selective information arranged in meaningful patterns. Knowledge is information unite with experience, and reflection, integration thinking and feeling.Knowledge guidance refers to a set of practices to grab and disseminate know-how among governance of ruless around the world (Denning, 1998) for reuse, learning and creating awareness across organizations (Wikipedia) . It is easier and red-hot to transfer information than cognition from one individual to another.(Denning, 1998). Among the benefits of knowledge management practices are increase ability to capture knowledge from outface organization and integrate knowledge from departments within the organization improved skills and knowledge of workers increased ability to adapt service to clients define and prov ide new services to clients improved worker efficiency and productivity alleviated the impacts of worker departures (Pratt, 2006).Knowledge management particularly semantic web documents has been applied in integrating ecoinformatics resources and surroundal info (Parr, et al., 2006). This was through with(p) using the tool ELVIS (Eco formation jam Visualization and Information System) to construct food webs (Parr, et al., 2006). Other applications were in info store of student data in higher(prenominal) education (Palmer, 2006) and knowledge management conception team-based engineering (Reiner, 2006). The latter demonstrated the use of goal history as a source of insight for team architectural plan process. It proposed a modeling framework for collaborative and distributed knowledge management for design teams (Reiner, 2006)Advances in electronic computer and information technologies have greatly enhanced knowledge management. Palmer (2006) employed e-mail and the web to get participants to approach path a questionnaire on improving data quality in a data warehousing in a higher education setting . The use of metadata and end-substance abuser link were positively fit with obtaining high-quality data in data warehousing.Today, mobility and transportability are the uphill as important considerations for sharing information and knowledge. With alert telephonys and hold computers using radio set technologies, people are no longer tied muckle to work in a physical office with rigid work hours but cigaret do things in the comfort of their homes or elsewhere in a virtual office.With the ease of sharing knowledge, abuses and infringement of adroit properties were withal made easier. Regulations within the organization and the national government in general are inevitable to safeguard the companies against these potential abuses. Policies are also carryed for credentials and privacy and can determine the success or failure of a web service (B onatti, et al. 2006).Roman et al. (2006) proposed a combine WSMO (Web Service Modeling Ontology) and WS-policy framework consisting of a set of specifications with heavy industrial backing. This framework combines a conceptual model (Web Service Modeling Ontology), a formal syntax and language (Web Service Modeling Language) and an exe skitterion environment (Web Service Execution Environment) (Roman et al., 2006).2. Complete Problem Statement and GoalThe flair in knowledge management is headed towards the same direction as supple entertainment. Entertainment equipment has gone down to the size of the i-pod and portability of the DVD complete with broken screens and sound system. Although some of the features of the big system are conveniently jammed into the miniature system, there leave always be a tradeoff between the capabilities of the big system and the portable small system.This proposed research depart look at the plight of the small system, the size of the smooth ph one or hand-held computers that rely on tuner technology. The goals are to optimize its use for the different knowledge management processes, and identify policies to safeguard its blackguard especially the threat on knowledge security of the organization. The goals volition be measured in terms of the list of process that the handheld devices can handle compare with the troops computer, number of cartridge clips communications partition and their causes, frequency of security breakdown through the use of the runny devices. look for questionTo what extent leave mobile systems, the size of mobile phones and hand-held calculators, be utilized in knowledge management?HypothesesDownsizing/outsourcing go away be the trend in business which will require mobile systems for communication and knowledge management. Mobile systems will become more than cultivate and powerful to be able to perform tasks that are currently make by bigger systems. Security systems of companionship k nowledge (data) will adopt along with the development of mobile systems 3. Relevance and significanceMore and more companies continue to invest in wireless e-mail, personal productivity applications, record management and sales automation. More than half of 250 IT executives surveyed in October 2003 recognize the splendour of wireless technologies in their organizations overall goals and improve user satisfaction (Ware, 2004). Most common wireless devices include a faction of mobile phones (with or without web browsers/email), laptop computers with wireless modem and PDAs with wireless connectivity and pocket PCs (Ware, 2004).Among the different wireless applications that companies will continue to support in the future, email access tops the nominate followed by calendar/scheduling, web access, personal productivity (word processing, spreadsheets, presentation parcels), text messaging, real time inventory management, factory floor, transactions, global positioning system (GP S), human resources, finance/accounting, decision support, CRM, sales automation, wireless e-commerce, and procurement (Ware, 2004). boilers suit 60% of those surveyed were positive that their wireless investment already paid for itself (Ware, 2004). The superior benefits came from increased productivity, streamlined processes/greater efficiencies and improved user satisfaction (Ware, 2004). The challenges to wireless technologies are security, user support, privacy and budget restrictions (Ware, 2004).Downsizing can cut down the cost of doing knowledge management. Downsizing can be done through physical reduction in the size of the hardware (equipment), parcel that can be run on a hand-held computer or mobile phone set, or a networking system whereby the host computer does the data analysis and the final results downloadable to the mobile phones. Government and lodge policies are needed to safeguard against misuse, industrial espionage and other information security issues.4. Ap proachFor Hypothesis No. 1This will be a time serial analysis, with divisions as in subordinate inconstant, and numbers of companies undergoing suppression/outsourcing and mobile devices as leechlike variables.A survey will be done on the net profit and from published news reports such as CIO Reports regarding number of businesses which had undergone downsizing or outsourcing of their operations, during the past decade. This will be correlated with the number of mobile devices used by different companies during the same period. The time series plot of the data will show the trends in downsizing and/or outsourcing and number of mobile devices through the years. The years will be the independent variable while the number of companies and mobile devices will be the dependent variables. A correlation between the two dependent variables will be made. A significant positive correlation and increasing trends in the graphs will support Hypothesis No.1.For Hypotheses No. 2 and 3This reading will identify two companies of different sizes (large and small in terms of facilities, number of staff, type and volume of business) that have a host computer, a local area network (either wired or WIFI) and broadband internet access, and staff who have their own or office-issued hand-held computers or mobile phones with wireless internet capabilities through the years.Questionnaires will be prepared and severalise management officers and office staff will be interviewed. Information to be gathered will include the connection profile, the knowledge management system in place including softwares and consulting firms, knowledge management applications most frequently used, access security levels issued to different classes of office staff.The staff will be asked to keep down the processes they could do or would want to do using their mobile units, from impartial text messaging to internet browsing that help in the overall decision-making process in the company.The capabil ities of their host computer will be tabulated side by side with the capabilities of their most common mobile device (brand, model, year acquired). Capabilities will be measured in terms of available fund and the number of tasks the device is capable of performing. This is again a time series data with year as independent variable and the number of features or tasks performed by the host computer and the mobile systems will be the dependent variables. If hypothesis no. 2 is correct we would expect an increasing number of tasks that can be performed by the mobile system.For hypothesis No. 3, the dependent variable will the frequency of data security breakdowns and the independent variable will the years the company has been in operation. Another indicator will be the number of regulations formulated to curb security problems (dependent variable) through the years. fraternity management will be asked regarding existing company policies, code of ethics, data security and standard ope rational procedures through the years from the time the company was established.They will be asked how frequent did they suffer breakdown in data security through their mobile devices through the years. They will also be asked to comment on the ideal design for their computer hardwares and softwares and features for the mobile equipment. They will also be asked to comment of what kinds of government support and regulations are needed to curb piracy and infringement of their intellectual properties.This research will need the following resources interviewers to interview at least three key company officers, two staff per office department (e.g. human resources, procurement, marketing, operations, etc.) a knowledge management or IT specialist to evaluate knowledge management software system and how the ordinary staff can access to it using their mobile equipment.ReferencesBonatti, P.A., Ding, L., Finin, T. and Olmedilla, D. 2006. Proceedings of the 2nd International Semantic Web Polic y shop class (SWPW06). 5th International Semantic Web Conference (ISWC). Athens, Georgia, USA. Nov. 5, 2006.Denning, S. What is knowledge management? Background paper to the World Development Report 1998. from Palmer, H. 2006. A data warehouse methodology and model for student data in higher education. PhD dissertation. Nova Southeastern University. UMI Number 3218332. 202pp. Parr, C.S., Parafiynyk, A., Sachs, J., Pan, R., Han, L., Ding, L., Finin, T., Wang, D. 2006. Using the semantic web to integrate ecoinformatics resources. American Association for Artficial Intelligence (www.aaai.org). Reiner, K.A. 2006. A framework for knowledge capture and a study of development metrics in collaborative engineering design. PhD Dissertation. Stanford University. UMI Microform 3219361. 258 p. Roman, D., Kopecky, J., Toma, I. and Fensel, D. 2006. align WSMO and WS-Policy. Proceedings of the 2nd International Semantic Web Policy shop class (SWPW06). 5th International Semantic Web Conference (I SWC). Athens, Georgia, USA. Nov. 5, 2006. Ware, L.C. 2004. The payoff of wireless IT investments. CIO Research Reports. FromWikipedia. Knowledge management. Fromhttp//en.wikipedia.org/wiki/Knowledge_management

Ict Impact on Accounting Essay

Introduction The purpose of this commentary is to explore how tuition and converse technologies (ICT) hurt forever changed mevery aspects of bank pull back sector and score practice and, as a go away, offer in the altogether and exciting look into opportunities to account professionals and academics.In todays computerized, interconnected, orbicular backing surroundings, the explanation profession must(prenominal) hatful with a phalanx of complex issues that never existed in the former(prenominal)for instance, how to confiscate and record tonic trading sector transactions and events, develop prise- tag oned line of credit enterprise and study growthes, create new nurture- reach and supply- set up opportunities, disseminate useful knowlight-emitting diodege to a wide array of information consumers, and provide boldness services crossways the entire spectrum of scotch activities reflect around of the to a greater purpose(prenominal) compeUing to pics of interest. history system researchers brush off cater order to the profession by investigating these issues, among otherwises, and presenting scientific results in a clear and under(a)standable fashion to practicing accountants. An important message of this commentary is that researchers in news report information systems (AIS) and other aras of accountancy, much(prenominal) as monetary, scrutinizeing, tax, and managerial, should pretend together on projects, as each party crumb gain vigor a dandy deal from the other.Synergistic relationships arising from much(prenominal) teamwork hold abundant potential to yield high-quality research results that bed take in nonable trespass on the business relationship profession. THE NEW BUSINESS AND ACCOUNTING LANDSCAPE every show the early(prenominal) centuries, business practices and account procedures developed and matured a spectacular deal, yet at a relatively predictable, slow, and both overcomeled rat e.We stand squ atomic number 18ly, proudly, and pryfully on the broad shoulders of those who came before us, as their guidance, wisdom, and insight masterfully steered us to this place and time in the profession. However, in the app argonnt twinkling of an eye, ICT has disrupted our inactive existence byradically transforming the manner in which bill Horizons/ edge 2002business is conducted across the world and alerting us to the many challenges that gravel ahead. How Technology Affects product store Practice There is little doubt that ICT has contributed vastly to the magnitude, speed, and acceleration of change in business practice over the past three decades. Rapid changes in the business world place coarse pressure on business executives to stay ahead of the competition hy leverage ICT to dramatically and continually re visualise business paradees and models. employ ICT to Create a digitally Integrated Entity visualise 1 depicts an ICT infra organize that envelopes and permeates the input summons- outfit value range of mountains of a business entity. Encapsulated by this ICT infrastructure, digitally merged business entities capture sparing events as they unfold, process information with instantaneous speed and omnipresent availability, and disseminate valuable decision-making information and acquaintance throughout the organization.The blending of ICT and business process integration manifests itself in enterprise resource planning (ERP) systems, which arrange as the foundation for linking multiple, link up business entities into integrated supply chains. Using ICT to Integrate the Conventional Supply mountain chain When related entities link their interior(a)ly integrated information systems to one a nonher, the value ofthe interconnected network potentially becomes extensiveer than the sum ofthe participating unanimouss* isolated systems.The supply chain illustrated in Figure 2 depicts how a digitally integrated business environmen t might look, assuming that conventional relationships among upriver and downstream first mates remain intact. Suppliers apprize monitor lizard upcoming inter fraction schedules of makers to ensure that the proper amount and salmagundi of raw materials arrive on time where mandatory.Upon receipt of raw materials, the manufacturer could send electronic payment to the suppliers. Conversely, the manufacturer might look upstream to ensure that primary and secondary suppliers have sufficient capacity to get hold of its upcoming production rents. Looking downstream, a manufacturer tail end monitor inventory balances and movement patterns ofits product hnes to ensure that distributers have sufficient quantities of products on-hand.When new patterns emerge, for instance the activity rate for product A increases signifi whoremongertly for electrical distributor X but decreases for distributor Y, the manufacturer basin adjust its production and shipping schedules accordingly. Looking come along downstream, distributors shtup monitor shelf patterns at retail berths, thereby making sure that product stock-outs do not occur.Finally, retailers can monitor changing consumption patterns of customers and adjust product fuse and shelf locations correspondingly. Using ICT to Create New concern Models When ICT first arrived on the business scene, managers initially automated existing processes, rather than envisioning how ICT could be used to conduct business in new and innovative shipway. last business managers hegan to understand the potential of ICT to support radical changes in upcountry business practices hence, they viewed the development and implementation of ERP systems as value-added endeavors for their business organizations. To some consummation, business entities are experiencing a similar evolutionary adaptation to ICT in the land of integrated supply chains. That is, the previous example reflects how business managers are exploitation ICT to automate existing mingle reading and Communication Technology ujitk account Research67 fingers breadth 1 The Digitally Integrated Business Entity Qualitative & Business & information & numeric selective information Knowledge / Inputs ProcessesLow fosterHigh rate care for-ChainFIGURE 2 The Digitally Integrated Conventional Supply Chain Suppliers Manufacturers Distributors Retailers Customerssupply-chain models. However, ICT further allows new supply-chain and business models to emerge. For example, the hybrid supply chain shown in Figure 3 depicts a scenario where manufacturers deal directly with retailers, thereby bypassing the entire distributor network.For instance, assxime that a manufacturer receives real-time inputsfromretailers, via shelf sensors and cash registers, fancying the shelf location of each product, the rate at which the product is being purchased, the types of discount coupons being redeemed, and the number of units remaining on store sh elves. Leveraging on such intelligence58account Horizons/March 2002FIGURE 3 The Digitally Integrated Hybrid Supply ChainSuppliersManufacturersDistributorsRetailersCustomersgathering, the manufacturer could monitor stocks and flows at retail stores, and continuously fine-tune its production and shipping schedules. Additionally, manufacturers and retailers could enter into agreements where manufacturers take up stocking responsibihty and retain legal title until the products are sold.A scenario of this constitution, often referred to as vendor managed inventories, gives manufacturers greater construe over their products, while reheving pecuniary and clement resource burdens heretofore imposed on retailers. Taken one quantity further, manufacturers might begin to wonder why they use retailers at all, since they can create virtual storefronts on the Web, thus dealing directly with customers and allowing for debut of the virtual supply chains illustrated in Figure4. Such econ omic arrangements, legitimatised under terms and conditions specified in collaboration assistant agreements, are very efficient, as they reduce the number of layers from suppliers and customers, thereby dramatically increase the firms response time and adaptability. Last, but certainly not least, ICT offers new and exciting business models previously not possible, such as virtual enterprises depicted in Figure5. Using this type of ecommerce configuration, a virtual enterprise can establish complex interdependencies with suppliers, manufacturers, and customers, thus offer a wide array of goods and services to consumers. The virtual enterprise is entire in nature because the structures, relationships, rules, procedures, and houndaries of business relationships can adapt to ever-changing environmental conditions.ACCOUNTING AND INFORMATION SYSTEMSSIMILARITIES AND DIFFERENCES The emergence of ICT over the past some decades led to a new business and academic tallyinformation systems (IS). effrontery that the vast majority of business event affect in organizations deals with business relationship transactions, it is no surprise that the theatre of operationss of business relationship and IS share a high phase of commonality yet key differences exist between the two disciplines as well.Blending discipline and Communication Technology with Accounting Research59FIGURE 4 The Digitally Integrated Virtual Supply ChainSuppliersManufacturersDistributorsRetailersCustomersFIGURES The Digitally Integrated Virtual EnterpriseSimilarities between Accounting and Information Systems The input-process-output value chain of a business entity sbown in Figure 1 reflects one area of convergence between the accounting system and IS disciplines.For instance, both disciplines get a line slipway to increase tbe efficiency and effectiveness of recording economic info, wbere issues sucb as editing and confirmatory input selective information are of paramount concern. Additiona lly, botb disciplines wonder unhomogeneous approacbes to automating the immediate capture of economic events at their source as they occur viaAccounting Horizons /March 2002computer-to-computer interactions, point-of- sale applications, self-service features, and so on. Regarding tbe processing of economic events, botb disciplines seek to integrate ICT into business processes and ensure the shelter of corporeal data free radicals.Tbe accounting and IS disciplines also endeavor to disseminate reliable and timely information to decision makers, and advance understanding witb respect to managing business intimacy tbrougbout tbe organization, Tbe accounting and IS disciplines also seek ways to improve modeling techniques aimed at transferral semantic representations of intra- and inter-enterprise systems.Scbolars wbo engage in intellectual pursuits of this nature categorize tbeir researcb as design science. Such researcb is vitally important to tbe creation of sound architectural drawings and engineering plans for building reliable systems.Tbe accounting and IS disciplines furtber investigate issues tbat fall into the part of social science. For insttmce, at tbe individual level, researcbers explore respective(a) ways to postulate users in systems development and implementation projects, improve decision making via decision-support and group-support systems, and create system interfaces designed to enbance tbe efficiency and effectiveness of human-to-computer interactions.At the organizational level, the net goal is to create information systems tbat best leverage firm resources to maximize profitability and competitiveness, Witb this objective in mind, researchers strive to use ICT in ways tbat support business process (re)design efforts, improve intelligence gatbering, sucb as data warebouses, data marts, and knowledge bases, and let on tbe new business models reflected in Figures 2 througb5. Differences between Accounting and Information Systems Accounting can be viewed as a specialized information system aimed at recognizing, measuring, recording, processing, and account economic events affecting business entities.A noticeable divergence between tbe accounting and IS disciplines centers on the economic implications of business events. Tbe accounting discipline expends a great deal of effort deciding wbicb economic events must be recognize and how they sbould be measured. scotch concerns of tbis nature are not addressed in tbe IS literature, as event and measurement rules are taken as given. erst these important issues are resolved and codified, qualified economic events must be recorded, processed* and reported. As mentioned earlier, botb disciplines investigate similar intra-enterprise issues however, tbe IS discipline is close bear on witb technical aspects of incorporating ICT into organizations, whereas tbe accounting discipline is most interested in leverage ICT to improve business performance wbile simultaneous ly maintaining effective internal controls.With respect to system design matters, accountants help to insure that sound internal controls are developed and integrated into information systems, such as (1) editing and validating input data, (2) tracking the integrity of information tbrougbout processing, storage, and retrieval activities, (3) maintaining reliable analyze trails, and (4) securing operating systems, networks, software program system applications, and databases so tbat only properly autborized individuals bave access to financial information.To the achievement tbat internal controls of this nature cannot be incorporated into tbe system, accountants must design compensating controls around the system. Regarding business process (re)design efforts, IS researcbers again tend to focus on tecbnical matters, sucb as how to build systems tbat are adaptable to motley business process models. In contrast, tbe accounting discipline focuses on developing innovativeBlendin g Information and Communication Technology with Accounting Research61ways to (re)design business and information processes to improve the reliability, relevance, and timeliness of financial and nonfinancial business insurance coverage. For example, accounting researchers might redesign business processes to incorporate a much comprehensive set offirmperformance indicators, such as balance scorecard metrics, whereas IS researchers trim down on how to technically capture and process such input. On the output side ofthe value chain, the business vs. technical distinction between the accounting and IS disciplines emerges once again.The accounting discipline takes a decision usefulness salute to reporting business information. Researchers in this area expend a great deal of effort identifying the nature of financial and nonfinancial information needed by decision makers, translating critical business information into knowledge, integrating knowledge bases throughout the organization, and designing individual- and group-level decision support systems.Although the IS discipline is also confused with information dissemination, knowledge solicitude, and decision support, IS research focuses not on surfeit issues, but on the technical aspects of using ICT for such purposes. Business process (re)design efforts cEin extend beyond the intra-enterprise boundary to include inter-enterprise linkages, such as those represent by Figures 2 through 5. Creating and maintaining impertinentities of this nature beget a entertain of business and accounting attempt issues for trading partners.For instance, because trading partners are concerned about potential business interruptions during the implementation and operation of inter-enterprise systems, contingency and escort plans must be developed and tested. Trading partners also monitor and control external transactions and agreements to ensure that all parties in the inter-enterprise network populate up their trading par tner arrangements, else a weak link in the chain couid have serious business and financial implications for all mutually beneficial trading partners. opus the accounting discipline focuses on these types of implementing, monitoring, and controlling issues, the IS discipline concentrates on the technical aspects of establishing and maintaining inter-enterprise relationships. Finally, the accounting discipline provides public toasts regarding the design to which financial statements fairly refiect the financial position ofthe enterprise and the ICT infrastructure is reliable. The information systems discipline is uninvolved with providing such self-confidences. These similarities and differences between the accoimting and IS disciplines form the basis for the accounting value chain, presented next.THE ACCOUNTING VALUE CHAINThe accounting value chain shown in Figure 6 adapts and extends concepts imbedded in enterprise (Porter and Millar 1985), assurance (Elliott 1994), and info rmation (Elliott 1995) value cbains. Using the accounting value chain as a guide, this segment addresses one ofthe most important questions and challenges to the accounting profession. That is, how can accountants add vEilue to business organizations in todays computerized, interconnected, global business environment?Capturing Economic Events On the low-value end of the spectrum fall the traditioned functions of identifying, measuring, and recording accounting transactions as they pierce the boundary of the entity. Since most of these functions are routine and predictable, cleverly compose computer programs can handle most of these activities. Sometimes, economic events unfold that are new or unusual to thefirmand require that a properly clever accountant intervene.62Accounting Horizons / March 2002FIGURE 6 The Accounting Value ChainImplementing, Monitoring, & Controlling Externalities entifying, . Measuring & transcription Accounting PhenomenaDesigning. Generating. Integr ating Managing & Innovating & Integrating Business/Information / / Business Processes // KnowledgeDeveloping, Providing & Reporting Assurance / Low Value IT Can Perform Computerized, Interconnected, Global Business EnvironmentHigh Value IT Can AssistHowever, on the whole, data-capturing tasks performed by accountants in the past have been supplanted by infonnation technology. Because real-time event-capturing processes are mature and reliable, accounting researchers have few opportunities in this area to add incremental value to exttint theory or practice. Processing Economic Events The next phase of the accounting value chain deals with converting data into meaningful information streams. As with input activities, computerized processing of accounting transactions is routinely automated.Reliable accounting controls are built into most infonnation-processing systems, hence the integtity of such systems is quite high. For instance, automated checks and balances, coupled with security features, can insure that data are not lost, corrupted, or altered during processing, storing, and retrieving activities. incoming research in this area will not concentrate on ICT alone rather, it will focus on how to leverage ICT to develop and integrate innovative business process models.Disseminating Business Knowledge The high-value side of the accounting value chain deals with generating, managing, and integrating business knowledge.As suggested by Elliott (2001), knowledge leveraging is the most important and distinguishing competency of professional accountants. While many information technology tools exist to assist in this regard, such as database query languages, data warehouses, and data marts, it is humans who ultimately apply reason, judgment, and variant to informational patternswhich in turn begets new knowledge. Accountants can play valuable roles in identifying,Blending Information and Communication Technology with Accounting Research63processing, a nd utilizing business knowledge, and disseminating such knowledge to other information consumers inside and out of doors ofthe organization. Developing Externalities A relatively new arena where accountants can add value to the business organizations concerns the development of external linkages to other firms in the environment. As discussed previously, business networks of this nature allow for the formation of emerging e-commerce models across value and supply chains.However, the creation of externalities evokes a host of implementing, monitoring, and controlling concerns relevant to accountants. For example, when a firm establishes digital connections with another firm, the rules of encounter must be conservatively specified. That is, an exchange protocol must be agreed upon and collaborative partner agreements must detail the responsibilities, authorizations, and restrictions of each party.in one case external linkages are in place, each party must monitor and control inform ational flows and exchanges to insure that the privacy, confidentiality, and security rights of affected parties are protected. Since the development of external digital linkages has significant internal control implications, accounting researchers face a host of new opportunities in this regard. Providing Assurance There are many new and exciting opportunities where the accounting profession could add value to managers, investors, and society through an expanded line of assurance services.The most notable, yet traditional, form of assurance is manifest in the auditors opinion regarding the fairness offinancialreporting. However, the heavy dependency on ITC within and across business organizations has opened doors to an entirely new line of potential assurance services. For instance, the American Institute of Certified Public Accountants (AICPA) and Canadian Institute of Chartered Accountants (CICA) considered business-to-consumer assurance in the form of WebTrust.More recently, the AICPA/CICA furled out a product called SysTrust, which reflects a type of business-to-business assurance. Other assurance services will Hkely emerge over time, such as assurance over the quality and reliability offirms*business and information processes, located in the middle ofthe accounting value chain, and assurance over knowledge counseling tools and techniques, located on the upper end ofthe spectrum.Last, but certainly not least, a new breed of e-commerce assurance service opportunities will apparent emerge as firms begin to link their internal systems to one another, thereby forming unique and innovative e-commerce models. Synergistic Research Opportunities in Accounting The accounting value chain illustrated in Figure 6 provides a structure for pondering and framing a wide array of research questions for accounting scholars.The more prominent issues investigated by accounting information systems researchers are reflected in an upcoming AIS research monograph sponsore d by the Information Systems ingredient of the American Accounting Association. Since most of these issues have been directly or indirectly addressed above, this section identifies representative areas where accounting information systems and other accounting researchers can gather on research projects. Arnold, V, and S. Sutton, Researching Accounting as an Information Systems Discipline, Information SyBtems Section of the American Accounting Association, forthcoming.Accounting Horizons/March 2002Business Reporting Taxonomies The AICPA, among tons of supporters, is involved with developing a technologybased framework to allow for the automatic pedigree and exchange of financial and nonfinancial information across multiple, disparate software applications. Realization of this framework will facilitate many desired goals, such as the creation of global supply chziins, immediate dissemination of financial statements to the public, transmission of regulatoryfilingsto governmental a gencies, and so on.The technology behind this framework is called protrusible Business Reporting Language (XBRL), also known as the digital language of business.More infonnation about XBRL can be found at httpi/Avww.xbrl.org. In order to realize the full potential of XBRL, each data item in a corporate database must be on the dot defined and related to other data items. The end result of this map process is called a taxonomy. For example, if all firms engagedin producing widgets agree on a standardized taxonomy for their industry and map their corporate data accordingly, because financial and nonfinancial information could fiow freely across the industry, regardless of the types of software and hardware being used by the firms.Taken a trample further, if trading partner firms involved with the industrys supply chain have access to the taxonomy, then they, too, can easily share business information. This example can be extended to a global displace as well. Research opportuniti es in this area seek to develop taxonomies to be used for various industries, regulatory agencies, accounting jurisdictions, supply chains, and so on. For instance, AIS researchers could join forces with financial accountants on the development of XBRL taxonomies focused on financial reporting, including global taxonomies, and with managerial accountants on taxonomies dealing with internal reporting and supply chains. never-ending Financial Reporting In an effort to be more antiphonary to information consumers, publicly traded companies are considering the merits of providing financial statements on a more frequent basis than the current quarterly reporting period. numerous issues and concerns modernise with respect to continuous financial reporting, such what is meant by continuous (e.g., monthly, weekly, daily), how to deal with accruals, deferrals, and estimates in a continuous reporting environment, and the fix of continuous reporting on the capital market.Regarding the latt er issue, financial and AIS researchers could simulate and compare various reporting frequencies, such as quarterly-to-monthly vs. quarterly-toweekly, and conduct every behavioral or experimental economic studies to investigate the regard of more frequent reporting on stock price valuations and market volatility. Continuous Assurance To the extent that continuous financial reporting becomes a reality, the accounting profession must deal with the concomitant demand for continuous, or at least more frequent, assurance.The potential research issues in this area include (1) the type of assurance to renderaudit or review, (2) the marketplace demand for continuous assurance, (3) the impact of continuous assurance on the audit process, and (4) ways that audit firms can leverage ICT to render an effective yet efficient audit under these circumstances.For example, auditing and AIS researchers could collaborate on projects investigating the efficacy of various types of ICT, such as embedded audit modules, for monitoring client transactions and activity levels and insuring that firms do not change financial information on their Internet sites eifler the auditors have provided assurance.Blending Information and Communication Technology with Accounting Research66Quality of Earnings The possibilities of continuousfinancialreporting and related assurance beget questions concerning quality of net profit. For instance, to what extent will more frequent reporting affect a firms ability to manage earnings since accruals, deferrals, and estimates must be more closely tied, in real-time, to related economic events?Could a credit sale transaction captured at a cash register include estimated allowances for uncertain accounts and returned goods based on a percentage ofthe sale amount? exit more continuous assurance affect the nature and extent of earnings management attempts if the firm believes that auditors are more apparent to detect such activity in a continuous assuran ce scenario? AIS and audit researchers can certainly team up to tackle such issues. Market Value of Accounting Systems The impact of ICT on accounting systems has evolved from fairly simple normal ledger applications to extremely complex ERP systems.When firms adaptfromone type of system to another, they typically let huge outlays offinancialand human capital. Questions arise regarding the underlying value of embarking on enormous capital projects of this nature. One aspect of value can be viewedfromthe panorama of investors. For instance, how do investors respond when a firm announces that it plans to adopt an ERP system? While this question deals with investors initial beliefs regarding ERP adoption, a follow-up question could focus on the extent to which ERP systems actually improve firm performance over time.Recently, AIS and financial accounting researchers joined forces to examine the first question (Hayes et al. 2001). Reading a study of this nature can help AIS and non-AI S researchers envision the end result of such collaborative efforts. Internal Value of Accounting Systems In a similar vein, researchers could investigate the value of enterprise-wide information systems to internal decision makers and business processes.For example, to what extent do ERP systems improve the timeliness, reliability, and relevance of decision-making information throughout thefirm?Do enterprise-wide systems offer a realistic framework for creating value-added data warehouses and data marts? To what extent can the firm attribute quality improvements in critical winner factors, such as services, products, processes, and morale, to enterprise-wide systems? AIS and managerial accounting researchers could collaborate on these and related issues. Decision Support Systems Advances in ICT facilitate the development of a host of potential decision-support systems at both the individual and group level.For instance, decision-support systems can be developed to help design e ffective internal control structures, put together optimal business processes, and assess business and audit risks. Issues such as interface design, information content, training value, and user reliance are some ofthe more fruitful areas of inquiry. Depending on the context ofthe proposed decision support system, AIS researchers can work with financial, managerial, tax, and audit researchers.Knowledge Management One of the more lustrous areas of value creation for oiemizations is to capture, store, process, and disseminate business knowledge. Firm- and industry-spedfic knowledge is accumulated over time on key issues such as research and development, market strategies, customer relations, process quality, and so on. A best practices* knowledge base dealing with topics of this nature can be developed so that institutional66Accounting Horizons /March 2002knowledge can be transferred across persons, settings, and time to facilitate organizational and individual learning and growth opportunities. AIS and managerial researchers can investigate critical design issues in knowledge management systems and ways to encourage employees to rely on such systems as electronic colleagues. Risk Assessm.ent and Management When firms switch from one accounting system to another, show from a traditional general ledger system to an ERP system, the nature and extent of business, internal control, and audit risks can change considerably.For instance, ERP systems are more likely than general ledger systems to cause business interruptionsdue to the tightly integrated nature of ERP systems coupled with programmed workflow automation from one business process to another. In addition, security risks are often heightened with ERP systems, since corporate information is stored in a relational database and a compromise ofthe database, via viruses, hackers, employees, and the like, can ripple throughout the organization.Company managers and internal and external auditors must be aware o f risk differential coefficients across accounting systems and revise contingency strategies, internal controls, and audit plans accordingly. AIS, audit, and managerial scholars can develop projects aimed at delineating risk profiles of various technology-based accounting systems. Once unique risks are identified, AIS and audit researchers can examine the extent to which external auditors are aware ofthe unique risks posed by different systems and how they either do or should adjust audit plans in response to differential risk profiles.A recent study by Hunton et al. (2002) represents an example how AIS and audit researchers are working together in this area. Systems Reliability Assurance The new SysTrust assurance service proposed by the AICPA/CICA holds great potential as a revenue generator for CPA/CAfirms.SysTrust attests to the rehability of a firms information systems.For example, company management would make assertions about one or any combination ofthe following reliabilit y dimensions of its information systems availability, security, and integrity and maintainability. Additionally, management can narrow the scope ofthe system to which the assertions apply, such as accounts receivable only, all financial applications, or the entire ERP suite of applications. Then, independent auditors are employ to test for compliance with stated assertions and offer related assurances to the public in the form of an opinion.A firm could voluntarily request a SysTrust engagement to provide comfort to current and potential trading partners, or a potential trading partner might demand that the other partner receive such assurance before entering into a contractual arrangement. AIS, audit, and financial researchers can collaborate on projects designed to investigate various issues, such as (1) the perceived value of placing assurance on various combinations of systems reliabihty dimensions, (2) how companies and audit firms can conduct cost-benefit analyses of SysTrust engagements, and (3) risk factors affecting the market demand for systems reliability assurance.These four dimensions of systems reliability represent the four principles of SysTrust**.Blending Information and Communication Technology with Accounting Research67SUMMARYAs highlighted throughout this commentary, information and communication technologies have radically transformed the nature of business and accounting practice. Accordingly, the manner in which accountants can potentially add value to economic entities and society is undergoing a metamorphosis. As suggested by the accounting value chain shown in Figure 6, many traditional accounting tasks dealing with recording and processing of accounting transactions can be reliably automated.Thus, accountants add little incremental value to organizations in this regard anymore. Rather, an accountants worth is now reflected in higher-order critical-thinking skills, such as designing business processes, developing e-business models, p roviding independent assurance, and integrating strategic knowledge. Many of the research issues reviewed in this commentary are interlaced with related topics in financitd accounting, auditing, managerial accounting, and taxation.Methodological approaches used to investigate accounting information systems research questions, such as scientific modeling, archival analyses, and behavioral experiments and qualitative inquiries, are also common across accounting domains.Given such completing interdependences, the academic community would be enriched if AIS scholars were to collaborate on research projects with other accounting reseairchers, where possible, as resulting synergistic relationships will most certainly produce highquality, relevant studies that could drtimatically shape the time to come of the accounting profession and business practice.REFERENCES Elliott, R. K. 1994. Confronting the future Choices for the attest function. Accounting Horizons 8 (3) 106-124. , 1995, The fut ure of assurance services Implications for academia. Accounting Horizons 9(4) 118-127, . 2001. A perspective on the proposed global credential.Accounting Horizons 15 (4) 359372, Hayes, D,, J. Hunton, and J. Reck. 2001. The impact of ERP announcements on stock prices. Joumal of Information Systems 15 (1) (Spring) 3-18. Hunton, J., S. Wright, and A, Wright. 2002. Unique internal control issues in ERP environments. Working paper. University of South Florida, Tampa, FL. Porter, M. E., and V, E, Millar. 1985. How information gives you a competitive advantage. Harvard Business Review 63 (4) 149-160.

Inequality in Education Essay

Inequality is an unequal rewards or opportunities for different individuals within a group or groups within a company. Education is recognized as major affectionate institution. However, inequality in educational activity is joined to major problems in society. In education a key work out that influences a childs performance at school is affectionate severalise. By going through Marxist and Functionalist thoughts, explanations for such inequalities tidy sum be understood.Difference in social setting results in differences in motion within an academic field. The level of achievement of the middle curriculum is enormously different from that of the working class. Students success depends on p arnts income and parental choice. In some other words the higher(prenominal) the social class of the parents, the more than successful a child is likely to become in education.Children from humiliate socioeconomic backgrounds are more likely to have low academic status than the s tudents from higher socio-economic backgrounds. The education system roosts socially selective, the higher the social class of the parents, the better the education of the children.Educational inequality starts young for children of wrongd class and they struggle to keep up throughout their school years. Children of lower socio-economic background at age 3 are one year stinker the national average. By the time they are 14, they are two years behind. We can see this figure is staggering and extremely worrying. As a result, these children are less likely to go into higher education and more likely to be categorised into a lower academic ability.The functionalist stead on education is concerned with the functions or single-valued function of education for society as a whole. It focuses on its contribution in maintaining social stability through development of social harmony. It believe in building link between values and passing culture and norms through education. Functionalis t views education as the basic needs for a society in order to survive. Particularly, functionalist sees education providing a trained and qualified labour force and its effective role selection and allocation in a meritocratic society.The Marxist perspective on education highlights the way education system reproduces existing social class inequalities and how it is carried out to the next generations. Marxist argues that the values passed on by school are those of ruling class. In contrary to functionalism Marxist does not believe education system is neutral filter and grade check to meritocracy. Instead it believes social class and other factors influence success and blow in education. Marxist approach argues that there is no equality of chance in education, education rather covers the fact that the social class influences educational success and there is inequalityInequality in education can put individuals of the groups that are affected by these at a disadvantage in the future. Inequality in education gap will remain because even though we are aware of it we have learnt to tolerate it.The education system reproduces existing social class inequalities, and passes them from one generation to the next. gum olibanum we can see that children from low socio economic class lack the inspiration to excel academically. This is not because of the fault of their own but they were born into lower socio-economic class.BibliographyMaureen T. Hallinan (2006)Handbook of Sociologyhttps//www.dawsonera.com/readonline/9780387364247http//www.theguardian.com/news/datablog/2014/jan/27/education-inequality-in-england-where-is-the-gap-widening-demosK. Browne, (2006) Introducing sociology for AS Level, 2nd Edition, Cambridge, Polity PressG. Marshall, (1994) Oxford mental lexicon of Sociology, 2nd edition, Oxford,