Volumetric Vinegar Analysis

Experiment 9 and 10: Volumetric/Vinegar Analysis Abstract: The goal of the experiment that was conducted was to figure out both the molar concentration of NaOH and the standard mole ratio of the NaOH solution. In order to find the concentration of the NaOH solution, volumetric analysis was used. In volumetric analysis, a titration mechanism was utilized in order to find the reaction that the base will end up having with KHC8H4O4. , also known as KHP. Phenolphthalein, which is the indicator that was used in this experiment, assisted in figuring out at exactly what point was there neutralization.The indicator turns the solution into a bright pink color once neutralization has occurred. In experiment 10, the average molarity of NaOH that was found in experiment nine was used in order to find out if the vinegar that was being used in the experiment contained around the same percent mass of acetic acid that is found in regular vinegar. The experimental value of NaOH that was used was 1. 0 425 grams and the molarity of NaOH was found to be 0. 089 m/L of NaOH. Towards the conclusion of the experiment, the average percent mass of acetic acid was calculated and found to be 1. 695%.Regular house hold vinegar’s average percent mass of acetic acid usually ranges to 4-5%. Based on the percent mass of acetic acid obtained in the experiment, the vinegar that was used in experiment 10 was clearly not house hold vinegar. The hypothesis for this experiment was, if the average percent mass of acetic acid ranged between 4-5%, then it is house hold vinegar. However, due to the results from the experiments conducted, this hypothesis was rejected. In order to obtain the results that the groups were searching for, titration was used in both experiments to find the answer.The method of titration involves the measurement of KHP and NaOH. Afterwards, the volumetric analysis was used, with the indicator included. The experiment starts by finding the measurements of KHP. The indicato r was added later on, and then the titration began with the NaOH solution. It was apparent once the solution was neutralized because the indicator caused the solution to turn bright pink. The experiment also required the utilization of volumetric mass in order to find the percent mass of acetic acid in vinegar.The mass of vinegar is then titrated along with the indicator endpoint with the sodium hydroxide solution. In order to find the average acetic percent mass of vinegar, the concentration found in NaOH in experiment 9 was utilized together with the known volume of NaOH. Materials: Please refer to Experiment 9 and 10 on pages 127-136 and 137-142, of Laboratory Manual for Principles of General chemistry 9th Edition by J. A. Beran. The only deviation that was performed during this experiment was the two to three extra drops of the indicator phenolphthalein in order to distinguish a titration point.Results: Experiment 9: Data: |Table 1: Measurement |Trial 1 |Trial 2 | |Mass of KHC8H 4O4. (g) |. 509 g |. 501 g | |Buret Reading of NaOH (mL) |28. 3 mL |26. 7 mL | Table 1 shows the measurements recorded for experiment 9, volumetric analysis Table 2: Calculations |Trial 1 |Trial 2 | |Moles of KHC8H4O4 (mol) |. 000303 |. 0002485 | |Volume of NaOH Dispensed (L) |. 0034 |. 0032 | |Molar Concentration of NaOH (mol/L) |. 089 |. 089 | Table 2 shows the calculations derived from experiment 9, volumetric analysis Calculations:Moles of KHC8H4O4 x 1 mol KHC8H4O4/ Molar Mass KHC8H4O4: 0. 089 m/L NaOH x 0. 0034 L= . 000303 moles NaOH 0. 089 m/L NaOH x 0. 0032 L= 0. 0002485 NaOH Volume of NaOH Dispensed (mL): Buret Reading of NaOH= 28. 3 mL, 26. 7 mL Molar Concentration Concentration of NaOH: 2. 45 x 10 -3 mol OH-/. 0275 L NaOH = 0. 089 M/L NaOH Results: Experiment 10 |Table 3: Measurement |Trial 1 |Trial 2 | |Mass of Vinegar (g) |1. 048 g |1. 37 g | |Buret Reading of NaOH (mL) |3. 4 mL |3. 2 mL | Table 3 shows the measurements recorded for experiment 10, vinegar analysis |Table 4: Calculations |Trial 1 |Trial 2 | |Volume of NaOH Used (mL)(L) |3. 4(. 0034) |3. 2(. 0032) | |Molar Concentration of NaOH (mol/L) (given) |0. 089 |0. 89 | |Molar Mass of Acetic Acid (g/mol) |. 0182 |. 0171 | |Mass of Acetic Acid in Vinegar (g) |1. 048 g |1. 037 g | |Avg. Percent Mass of Acetic Acid in Vinegar (%) |1. 695% | | Table 4 shows the calculations derived from experiment 10, vinegar analysis. Calculations: 1. Molar Concentration of NaOH (mol/L) Given (. M Solution) 2. Mass of Acetic Acid in Vinegar (g): Moles of Acetic Acid (mol) x Molar Mass of Acetic Acid (g/mol): 3. 026 x 10 -4moles of acetic acid x 60. 05 g/mol= . 0182 g 2. 848 x 10 -4moles of acetic acid x 60. 05 g/mol= . 0171 g 3. Avg. Percent Mass of Acid in Vinegar (%): 1. 65%+1. 74%/2= 1. 695% Discussion: The experiment began by adding NaOH to the mixture of deionized water and KHP in the beaker. The H+ ion that is found in KHP, reacted to the OH- ions that are found in the NaOH solution, even as more of the Na OH continued to be added into the mixture.When there turned out to be an abundance of NaOH, there were no longer any H+ to be added to KHP. As a solution, the extra OH-ions were found in the NaOH solution was used to make the indicator activate and make the solution turn pink. It was imperative that the solution be mixed the correct way. If it was not mixed the correct way, the results from the experiment will be inaccurate. If the reading had proven to be inaccurate because of that mistake, the volume of the NaOH solution mixed with the KHP will eventually get neutralized to a point where the numbers in the results would be very off.Two trials were done in this experiment in order to ensure that that mistake never happened and the volume of NaOH was found. Once the solution had finally been able to neutralize, the moles of the KHP were found and ended up being equal to the moles of NaOH. This information allowed for the molarity to be found. The average molarity that was in NaOH ha d been found in experiment 9, it was . 089 M. Both experiments 9 and 10 seemed to have similar traits because both of them involved titration. The titration was used in order to find the number of moles that was found in the acetic acid of the vinegar solution that was used.The normal amount of acetic acid found in household vinegar is between 4-5%. The experiments helped determine that household vinegar was definitely not the vinegar that was being used since the acetic amount that was found was 1. 695%. Conclusion The hypothesis was proven in the first experiment because the base of NaOH did end up neutralizing KHP’s acids. The indicator turned the solution pink; therefore the hypothesis in the first experiment was not rejected. The experiment involving the molarity of NaOH was very close in numbers. The molarity that was given was . 1 M, and the molarity that was found in the experiment was . 89 M. The hypothesis for the second experiment was â€Å"If the average percent mass of acetic acid ranged between 4-5%, then the vinegar that was being used for the experiment was household vinegar. † However, since the average percent mass of acetic acid resulted as 1. 695%, which was lower than household vinegar; this caused the hypothesis to be rejected. Works Cited Beran, Jo A. Laboratory Manual for Principles of General Chemistry. Hoboken, NJ: Wiley, 2011. Print. Tro, Nivaldo J. Principles of Chemistry: A Molecular Approach. Upper Saddle River, NJ: Prentice Hall, 2010. Print. Volumetric Vinegar Analysis Experiment 9 and 10: Volumetric/Vinegar Analysis Abstract: The goal of the experiment that was conducted was to figure out both the molar concentration of NaOH and the standard mole ratio of the NaOH solution. In order to find the concentration of the NaOH solution, volumetric analysis was used. In volumetric analysis, a titration mechanism was utilized in order to find the reaction that the base will end up having with KHC8H4O4. , also known as KHP. Phenolphthalein, which is the indicator that was used in this experiment, assisted in figuring out at exactly what point was there neutralization.The indicator turns the solution into a bright pink color once neutralization has occurred. In experiment 10, the average molarity of NaOH that was found in experiment nine was used in order to find out if the vinegar that was being used in the experiment contained around the same percent mass of acetic acid that is found in regular vinegar. The experimental value of NaOH that was used was 1. 0 425 grams and the molarity of NaOH was found to be 0. 089 m/L of NaOH. Towards the conclusion of the experiment, the average percent mass of acetic acid was calculated and found to be 1. 695%.Regular house hold vinegar’s average percent mass of acetic acid usually ranges to 4-5%. Based on the percent mass of acetic acid obtained in the experiment, the vinegar that was used in experiment 10 was clearly not house hold vinegar. The hypothesis for this experiment was, if the average percent mass of acetic acid ranged between 4-5%, then it is house hold vinegar. However, due to the results from the experiments conducted, this hypothesis was rejected. In order to obtain the results that the groups were searching for, titration was used in both experiments to find the answer.The method of titration involves the measurement of KHP and NaOH. Afterwards, the volumetric analysis was used, with the indicator included. The experiment starts by finding the measurements of KHP. The indicato r was added later on, and then the titration began with the NaOH solution. It was apparent once the solution was neutralized because the indicator caused the solution to turn bright pink. The experiment also required the utilization of volumetric mass in order to find the percent mass of acetic acid in vinegar.The mass of vinegar is then titrated along with the indicator endpoint with the sodium hydroxide solution. In order to find the average acetic percent mass of vinegar, the concentration found in NaOH in experiment 9 was utilized together with the known volume of NaOH. Materials: Please refer to Experiment 9 and 10 on pages 127-136 and 137-142, of Laboratory Manual for Principles of General chemistry 9th Edition by J. A. Beran. The only deviation that was performed during this experiment was the two to three extra drops of the indicator phenolphthalein in order to distinguish a titration point.Results: Experiment 9: Data: |Table 1: Measurement |Trial 1 |Trial 2 | |Mass of KHC8H 4O4. (g) |. 509 g |. 501 g | |Buret Reading of NaOH (mL) |28. 3 mL |26. 7 mL | Table 1 shows the measurements recorded for experiment 9, volumetric analysis Table 2: Calculations |Trial 1 |Trial 2 | |Moles of KHC8H4O4 (mol) |. 000303 |. 0002485 | |Volume of NaOH Dispensed (L) |. 0034 |. 0032 | |Molar Concentration of NaOH (mol/L) |. 089 |. 089 | Table 2 shows the calculations derived from experiment 9, volumetric analysis Calculations:Moles of KHC8H4O4 x 1 mol KHC8H4O4/ Molar Mass KHC8H4O4: 0. 089 m/L NaOH x 0. 0034 L= . 000303 moles NaOH 0. 089 m/L NaOH x 0. 0032 L= 0. 0002485 NaOH Volume of NaOH Dispensed (mL): Buret Reading of NaOH= 28. 3 mL, 26. 7 mL Molar Concentration Concentration of NaOH: 2. 45 x 10 -3 mol OH-/. 0275 L NaOH = 0. 089 M/L NaOH Results: Experiment 10 |Table 3: Measurement |Trial 1 |Trial 2 | |Mass of Vinegar (g) |1. 048 g |1. 37 g | |Buret Reading of NaOH (mL) |3. 4 mL |3. 2 mL | Table 3 shows the measurements recorded for experiment 10, vinegar analysis |Table 4: Calculations |Trial 1 |Trial 2 | |Volume of NaOH Used (mL)(L) |3. 4(. 0034) |3. 2(. 0032) | |Molar Concentration of NaOH (mol/L) (given) |0. 089 |0. 89 | |Molar Mass of Acetic Acid (g/mol) |. 0182 |. 0171 | |Mass of Acetic Acid in Vinegar (g) |1. 048 g |1. 037 g | |Avg. Percent Mass of Acetic Acid in Vinegar (%) |1. 695% | | Table 4 shows the calculations derived from experiment 10, vinegar analysis. Calculations: 1. Molar Concentration of NaOH (mol/L) Given (. M Solution) 2. Mass of Acetic Acid in Vinegar (g): Moles of Acetic Acid (mol) x Molar Mass of Acetic Acid (g/mol): 3. 026 x 10 -4moles of acetic acid x 60. 05 g/mol= . 0182 g 2. 848 x 10 -4moles of acetic acid x 60. 05 g/mol= . 0171 g 3. Avg. Percent Mass of Acid in Vinegar (%): 1. 65%+1. 74%/2= 1. 695% Discussion: The experiment began by adding NaOH to the mixture of deionized water and KHP in the beaker. The H+ ion that is found in KHP, reacted to the OH- ions that are found in the NaOH solution, even as more of the Na OH continued to be added into the mixture.When there turned out to be an abundance of NaOH, there were no longer any H+ to be added to KHP. As a solution, the extra OH-ions were found in the NaOH solution was used to make the indicator activate and make the solution turn pink. It was imperative that the solution be mixed the correct way. If it was not mixed the correct way, the results from the experiment will be inaccurate. If the reading had proven to be inaccurate because of that mistake, the volume of the NaOH solution mixed with the KHP will eventually get neutralized to a point where the numbers in the results would be very off.Two trials were done in this experiment in order to ensure that that mistake never happened and the volume of NaOH was found. Once the solution had finally been able to neutralize, the moles of the KHP were found and ended up being equal to the moles of NaOH. This information allowed for the molarity to be found. The average molarity that was in NaOH ha d been found in experiment 9, it was . 089 M. Both experiments 9 and 10 seemed to have similar traits because both of them involved titration. The titration was used in order to find the number of moles that was found in the acetic acid of the vinegar solution that was used.The normal amount of acetic acid found in household vinegar is between 4-5%. The experiments helped determine that household vinegar was definitely not the vinegar that was being used since the acetic amount that was found was 1. 695%. Conclusion The hypothesis was proven in the first experiment because the base of NaOH did end up neutralizing KHP’s acids. The indicator turned the solution pink; therefore the hypothesis in the first experiment was not rejected. The experiment involving the molarity of NaOH was very close in numbers. The molarity that was given was . 1 M, and the molarity that was found in the experiment was . 89 M. The hypothesis for the second experiment was â€Å"If the average percent mass of acetic acid ranged between 4-5%, then the vinegar that was being used for the experiment was household vinegar. † However, since the average percent mass of acetic acid resulted as 1. 695%, which was lower than household vinegar; this caused the hypothesis to be rejected. Works Cited Beran, Jo A. Laboratory Manual for Principles of General Chemistry. Hoboken, NJ: Wiley, 2011. Print. Tro, Nivaldo J. Principles of Chemistry: A Molecular Approach. Upper Saddle River, NJ: Prentice Hall, 2010. Print.

Ict an Important System in the Processing of Accounting Information Essay

INTRODUCTION: We are in an era referred to as the JET AGE; an era where people are no longer interested in cars; they will prefer to fly, why? Basically because it is more comfortable and faster. An era that people will not want to try by guess work, everyone wants to be sure of the outcome of their actions. It is a generation that pays attention to speed and accuracy. It is pertinent to account for our resources as humans either as individuals or as a group hence the need for the preparation of accounting information and such information can become so voluminous over time but humans as a matter of nature, have limited speed and retaining capacity especially when it has to do with figures and are prone to mistakes every now and then. This brings to the mind of every concerned individual the question; how can accounting information irrespective of their volume be processed with the fastest possible speed with little or no error? As a result of technological advancement, the first thing that comes to mind when such a question is raised is Electronic Data Processing Method. (EDP which gave birth to ICT) MOTIVATION: Accounting and Information technology have been around for a long, long time. Basically as long as people have been around, there has always been the need for accountability of personal or joint resources and also, rendering of stewardship to superiors, top family heads and co-owners as the case may be. Also, there has always been ways of communicating through technology available at each point in time. There are 4 main ages that divide up the history of information and communication technology. Only the latest age (electronic) and some of the electromechanical age really affects us today. The subject of Accounting Information and ICT is interesting because it cuts across every length and breadth of human activities since ACCOUNTIBLITY is one foremost issue to be considered both in governmental and non-governmental organisation, profit and not-for-profit outfits alike. In recent times, several individuals and corporate bodies have woken up to the reality of the importance of ICT in the processing of accounting information. On a regularly basis, new hardware are created, new software and programmes are written to facilitate the effective and efficient processing of accounting information electronically. Even as you read, the available software and hardware are being improved upon to match up with the demand of recent times. PROJECT SUMMARY The aim of this project is to stress on the benefits achievable from the adoption of the use of ICT for processing accounting information, it will at certain points compare and contrast the use of ICT and the manual method of processing accounting information PROJECT DETAILS In course of this work; Living Faith Church World Wide Inc. (LFC) which is a non-governmental establishment and at the same time a not-for-profit organisation, shall be our case study. Software and Hardware of different kinds shall be analysed and some of such include; computer set, spread sheets, printer, internet connection, to mention but a few. At the end of this project a comprehensive report will be produced revealing how far technology (ICT) have contributed to the compilation, processing and interpretation of accounting information in recent time. The produced report will also analyse how business owners, accountants and other users of accounting information in this part of the world (Nigeria; Africa) have welcomed and taken advantage of ICT as regard accounting information processing. CONCLUSION The world have left the realm of data to the realm of processed data (Information), that is to buttress the fact that information has encountered revolution just like the human race. Accounting on the other hand has come a long way in human existence also and in recent time though they are both in different paths they have crossed path and have brought about answers to a lingering question in the heart of some concerned individuals; the question of; how can accounting information irrespective of their volume be processed with the fastest possible speed with little or no error? The report that will be provided at the end of this project will bring to the notice of all business owners and accountants that are ignorant of the usefulness of ICT in the processing of Accounting Information, the importance and role of ICT in the processing Accounting Information. It also, will broaden the scope of those individuals concerned in the subject of accounting information and ICT.

Advantages of Online Shopping

Advantages of online shopping: Online shopping is accessible round the clock. You can buy whatever you want even at 3 a. m. in the morning. You can choose from a wider variety of things available for you to shop which may not be available in the local brick and mortar stores. You also have the benefit to do all from the comfort of your own home. When you buy from online store you have the comfort to take your time while checking for the things of your choice, this will lead you to a simple and quick way to perform price comparison unlike the dissatisfied and hurried shopping you do in the local stores.In addition, unlike local stores, you can avail discount coupons and get a thing at a lower rate when shopping online. Besides, when shopping online you can also avoid long lines to wait in and the unnecessary contact with cranky people. If you feel uncomfortable dragging your kids for shopping, online shopping is the best way to counter that. Most of us are sometimes concerned with pri vate shopping; online shopping offers you a great platform to do so with comfort. Also, when you are buying gifts, online mode is the perfect way to send your distant friends or relatives the gift you wanted to send.When it comes to payment, you can use anyone's credit card when shopping online. A lot of us are concerned about the identity theft when hear about online shopping. Identity theft cases take place in reality in brick and mortar store itself and not online. Websites are secure these days with powerful encryption procedures that keep your identity safe and secure. Although there are a few where your information may not be secure, you can take a peaceful breathe when dealing with the vast majority of online shopping website.Consider websites that offer free shipping and this is definitely the way to go. As the price of gas is increasing, shipping and handling might be cheaper anyway. Disadvantages of online shopping: Although online shopping is 24/7 available, you cannot fe el or touch items rather can just see what is present on a webpage whereas in brick and mortar stores you can see many things at a glance and buy after you feel or touch the product. As the term suggests, online shopping is only possible through the internet, therefore, the connection speed matter a lot here.Unlike conventional stores which don't close unexpectedly, online stores incurs frequent malfunction. The most common grumble people have with online stores is regarding warranties and some sort of guarantees, which they fail to offer in most cases. Apparently, these would mean nothing if the online store went bankrupt. Similarly returns are also very much difficult on online stores than in local stores. It very normal that many online stores don't accept cash or checks, although some sites do, you still have to use the credit cards.When purchasing online, billing errors are the common things you may encounter whereas in local stores these errors are nearly impossible. The very big disadvantage an online website may have is the credit card security issue, despite the fact that how secure the website claims to be, you can not always trust them. There have been many cases where people realized that their credit card number has been stolen and has been used by others. The bottom line is, online shopping is the ultimate solution people are finding today, but conventional stores are still here to stay.

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

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Report Essay Example | Topics and Well Written Essays - 250 words - 3

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National Gallery Still Life Assignemnt Essay Example | Topics and Well Written Essays - 500 words

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The Lighthouse and Two Lights and Coast Guard Station, Two Lights, Essay

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Brand value and its effect on public perception and to a business Thesis

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3D ProJet 5500x firmy 3D Systems - Essay Example The speed is double in terms of magnitude compared those of previous printer versions vi. The printouts have varying textures and appearances. The difference in texture and appearance is as a result of the diverse materials that are mixed to make the products. For instance, rubber and plastic materials have different textures and appearances (3D Systems Polska, 2014) i. High speed processing power. The printer produces assemblies efficiently per unit time. As a result, it can combine multi-materials high speed ensuring convenience in continuous and labour intensive industrial activities ii. Previous versions may have been splitting printing operations into different stages. However, the 5500x technology based printer incorporates several operations into one process, an aspect that further enhances efficiency iii. The printer has an attached 5 year warranty that guarantees the user of the quality of the product. Therefore, consumers are contented with the product because they can always forward accruable complains to the concerned manufacturers The printer can produce considerably large printouts by using the advanced 5500x printing technology. Compared to the products of previous printers, the 5500x assemblies are 60 percent larger. Multi-materials are produced by virtue of the multi-jet printing technology that creates quality composite materials of diverse colours and ingredients. The technology is capable of producing appliances with diverse colours and materials. Speed is also an imperative functional component of the printer’s capabilities. Stereo lithography is the basis of operation displayed by most printers. Computer Aided Design uses laser beams to create or print to produce the desired 3D assemblies. The ProJet 5500x uses the same principle of operation. However, the new 3D printing technology is of a higher processing speed when compared to other printers. Its core operating

Homicide Term Paper Example | Topics and Well Written Essays - 1500 words

Homicide - Term Paper Example The discussion that follows will majorly deal with social learning theory, minds designed for murder theory, thrill murder theory and sociological theories including social-demographic theory, subculture violence theory and ‘victomology’. The Social learning theory In his famous publication Professor Bandura,1 has argued that human beings are not born with pre-determined repertoires and predispositions of aggressive behavior. As a matter of fact, most aggressive incidents viz fighting with switchblade knives, martialling with opponents, involvement in military activities, or taking part in vengeful ridicule suffices sophisticated skills that inevitably call for extensive social learning. Ultimately, unlike other basic forms of physical engagement requiring least guidance, victims of this theory, as Bandura observes must be learn them in a way or the other. Further, a progressive argument under this theory has indicated that instead of concentrating much on juvenile aggre ssion as a reason for homicide, a comprehensive analysis must be drafted to entail even the class of individuals who get to be legally trained or professionally acquire skills and knowledge especially those who belong to the category of people whose owe a national duty by providing military service. That being the position, it is therefore difficult to argue that any other skill acquired through social learning is always inclined towards the commitment of a homicide. This is because not the killings done by this class of people are majorly within the ambits permissible by the law. Such circumstances include killings in the course defense on national security, during wars and defense of citizenry property. As such this could be cited as a possible weakness under this theory. Further, this theory presupposes that behavior is reinforced by rewards and punishment and also by observing the behavior of others. Bandura in 1973 argued that people learn particularly from visual images as the just the same way the things happen. Aggressive behavior and violent individual aired through media viz TV can provide a model particularly for young people who try to emulate them. Philip and Hensley in 1984 argued that the number of homicide in the USA significantly increased after a big boxing context which had been viewed through TV. In 1993 two 10 year old boys murdered James Burgler after watching a violent match. Minds designed for murder theory In his famous publication Dr David Buss,2 under the theory of evolutionary psychology has argued that at one point in everyone’s life, there has been a strong and shocking urge to kill. His further pose that murder is our blood and specifically says that homicide is not uncommon pathology or the product of social thrust of culture, destitution or poor parenting but it is an evolutionary adaption that all human beings subject. He further observed that in the appropriate instances all human beings kill, this is by the reason tha t their ancestral fathers also did kill to procure greater chances of reproductive success.3 Ultimately, this is to date inherent in every human being. The component of Buss’ homicidal fantasy also works to suppress the idea that indeed at one moment every human being has killed either physical or by strip of mental fantasy (Buss, 2008). Drug related murder This theory suggests that Neal and Brendan were killed because of some kind of connection to illicit drugs. The theory arises because they

Far from the madding crowd Essay Example for Free

Far from the madding crowd Essay Although this may portray him as being practical, he does not wear any clothes that are flamboyant. He is also foolishly and naively presumptuous, expecting Bathsheba to say yes the instant he asks her to marry him. He thinks that the pursuit of love is a simple and straightforward affair; but in this novel he discovers the opposite is true. However, Oak is a young man of sound judgement, being honest and hard working. For example, he immediately discerns Bathshebas character that of being vain. He even knows about Troys character, warning Bathsheba of this, but she takes no notice. He is very practical and trustworthy, being able help out in a crisis like that of Bathshebas where there her hayricks were on fire. Unfortunately, she does not realise that Troy is tricking her and that Oak is the right one for her through his ways. She is too vain to realise this and that is why she falls into Troys trap. She refuses to marry Oak because she wants excitement and, therefore, she marries Troy who is just tricking her. Otherwise, Oak is the right one overall out of the three men. Oak has a high social status and receives respect because he is a farmer. If we look at Oaks history we will find that he has never experienced love or a sort of relationship similar to that of Bathshebas and Troys. However, he is in a way wise in this case because he advises Bathsheba not to marry Troy. We, as the readers, know that what Oak is saying is right because we have seen what Troy was like with Fanny. However, because Oak has never had a relationship like this before, Bathsheba feels that it would be foolish listening to Oak. Therefore, she refuses to listen to Oak in chapter 29 and continues to marry Troy. Oak does warn her that he is not good enough for her and tells her not to trust Troy due to her not knowing Troy very well. She knows what he says is right, but she does not want to hear it. Bathsheba also likes the fact that he is very well educated and that he is a soldier where she likes his looks I must say that Sergeant Troy is an educated man and quite worthy of any women. We can see from this that Bathsheba is deluding herself. Troy is extremely wealthy and as a consequence he enjoys throwing money around. This is another factor that Bathsheba likes. However, little does she realise is that Troy has had relationships with many other women, including Fanny, and upholds a bad reputation. When having the conversation with Oak she mentions that she likes the fact that Troy goes to church He is very particular, too, about going to church yes he is! However, Oak mentions that nobody has ever seen Troy at church before, but Bathsheba says that Troy told her that he goes in privately and sits at the back. This shows that Troy lies to her a lot, but because he had lured her into his trap she will believe anything that she tells her. When Bathsheba tells Oak this, she tells him eagerly, showing that because she loves Troy so much she is really trying to back up Troy. So we can see that there is no way where Oak would be able to persuade Bathsheba that Troy is not the right one until she sees for herself. Due to Bathshebas fondness for Troy the relationship between her and Troy deepens into romance where they both marry. The relationship is deepened by some of the things that Troy does as discussed earlier such as the time when he shows off his sword skill to Bathsheba, when he kisses her and when she helps him put on the veil. Her relationship declines with Oak, however, thus leaving him out of the picture. Her relationship with Boldwood is quite weak too. We notice this through various ways, one of them being their actions. The actions that actually do occur between Boldwood and Bathsheba are out of mere duty when she moves into Weatherbury Farm. It his duty to welcome new comers just like Bathsheba, not because he is interested in her. This shows that they do not have any physical attraction between each other. However, the relationship between her and Troy declines rapidly once they marry. There are several factors that cause this rapid decline in the relationship. One of the factors is that he often borrowed money from her to spend at racehorse tracks and almost always lost. Another was his drinking problem, which led to his irresponsibility. On return to the farm as its new owner, he organised a wedding celebration at which he got himself and all the workers drunk. He had a love of women. As Liddy has told Bathsheba, he was a womaniser who had countless women under his thumb and didnt care a bit about how they felt, as long as he got what he wanted, especially when it came to leaving them. It became apparent later in the novel that his one true love was indeed Fanny Robin, the girl he had left for dead. When he tried to pay back the debt he felt he owed her by buying a gravestone for her, as well as laying flowers by her graveside, the weather destroyed what he had done, leaving him to believe that because of his abandonment of her he had been damned forever, and even worse he now abandoned a second woman, his wife Bathsheba. When he disappeared after he had been presumed dead, he did not return for at least seven months and this shows his lack of concern for Bathsheba. At one point before this, he had become bored with her, and even said this to her face: You are nothing to me nothing, showing that he was not serious enough about their marriage. Her relationship with Oak, however, increases because he helps her whenever there is a crisis, thus allowing Bathsheba to trust him even more. This also helps her to realise that she made an unwise decision in marrying Troy, especially because he abandons her. Oak sees the weakness of Bathshebas relationship with Troy and realises how incompetent at running the farm Troy is. Troy ends up controlling most aspects of the farm and ignoring Bathshebas wishes even though he is uncertain of what he is doing. Bathsheba married Troy between jealously and distraction and it is clear that she is discontent with him as a husband. With a storm brewing and the men drunk Oak covers the hayricks with Bathsheba helping him but when lightning strikes they are in the barn, together as they should be. She knows that Gabriel Oak will always love her, be there for her, and she thanks him for his devotion. Bathsheba is now able to see that Oak is the right one to marry and so she does when he is the only one left as discussed at the beginning. She also married him because she doesnt want to be left alone until she dies. This shows that she has matured now because she makes a right decision of marrying Oak, realising that she should have married him in the first place instead of marrying Troy. At first we see Bathshebas immaturity, which is seen when she sends a valentine to Boldwood as a joke. She is also seen as being capricious where she goes from one man to another: hearts were imagined as lost and won. She gives the impression of not being wise enough to discern Troys character. However, Bathsheba soon becomes mature and wise towards the end of the novel where she eventually realises that Oak is the man she should marry. From all the above we can see who of these three male suitors was right for Bathsheba and why he was. That man is Gabriel Oak, who loved her genuinely, tenderly and patiently from the moment he first saw her to the very last line of the book. He had never given up on her, had never let her be harmed in anyway and always gave her advice which was sound and right, even if she refused to accept it. In the end, Bathsheba admitted to him that if he had only been more forward then he would have been the first choice if it had even come to that. Troy was obviously the worst possible husband for her because of his gambling, drinking and womanising vices, but mainly because he still loved Fanny Robin. Bathsheba had just been a passing fancy whom he quickly got tired of. Boldwoods relationship with Bathsheba was much more genuine and acceptable at the start but tragically it became a fatal obsession for poor desperate Boldwood. Gabriels relationship with her was a lengthy one, tried and tested, totally unselfish. Bathsheba was indeed very fortunate that Gabriel was patient enough to wait until she matured enough to recognise his good qualities. As in most good stories, the best man wins in the end.

Social Media and Politics Essay Example for Free

Social Media and Politics Essay SAbstract a) Purpose The following research paper seeks to understand if social media can be used as an effective tool in politics b) Design/Methodology/Approach: The problem was structured by analyzing the behavior of the stakeholders using a systems approach. The analysis of the model revealed a set of feedback loops operating in the system identified as responsible for the complexity of the problem situation relating to political activism. The study employs various research methods such as systematic method that uses empirical model in analyzing if the political participation is due to causal relationship between online activity and result orientation. It also uses Qualitative case study method where cases of different countries are studied and the data gathered is checked against the theoretical framework in place c) Findings The research revealed that as the number of internet user increases with greater accessibility and usability of social media will facilitate political participation. d) Practical implications The research findings is however skeptical about these revolution was organized online using social media. Social media can be used as low cost medium for organizing but it can be used to transform individuals and cannot guarantee the political empowerment of individuals for future. From the analysis of the various country cases also reveals that social media helped in bringing down the dictatorship but could not help in forming strong political ties that can be used in the reconstruction of the nation in the path of democracy INTRODUCTION Social media are group of applications that runs on internet built using web 2.0 technologies. It allows users to generate content which can be exchanged. Social media applications include blogs, social networking, file and photo sharing. Example: Facebook, Orkut, Twitter, YouTube, Flickr, Slideshare, MySpace etc. Launched in 2004, Facebook has more than 900 million users worldwide while twitter has 500 million accounts Traditionally social capital was built based on strong ties and mutual trust between individuals. But now, social media has brought structural changes to the public sphere. It has become a main source of personal orientation, anonymous interactivities and social communities. With the emergence of IT, weak ties are formed online followed by profit, trust and experience sharing giving birth to online political communities and social media activists. We are in a smart phone era where everyone wants to be a field reporter. The reach of traditional media is on decline and increased use of internet provides cyberspace as a platform that facilitates political communication. Although this media was designed for personal communication, in recent times has been used as political tool. Political speeches, demonstrations are being uploaded on YouTube watched by millions. person with least technical skills can create political content online (blog, Twitter) and can have his share of fame with hundreds of users following his posts. Political demonstrations can be organized with people mobilized online through Facebook, twitter and by sending SMSes. As a testimony to the above said fact were the recent protests in North Africa and Middle East beginning with political upheavals in Tunisia, Egypt and spreading to other parts of the region including Libya, Yemen and Syria. In this paper, we try to explore if social media can be used as an effective tool in politics. Can it make a difference in natural politics and bring about social change? Can it be used as a long term tool to strengthen the civil society and politic sphere? Problem Structuring a) Stake Holder Analysis I. Stakeholder Map II. Specific Stakeholder Chart Government and Regulatory BodyFederal and state governmentsInternet service providersMinistry of information and broadcastingLegal framework for regulation IT Rules 2011| Political partiesBJPCongressRegional parties| Civil societyIndian think tankNon- profit organizationResearch and Education organization| Social media activistsAwareness creatorsAdvocatesOrganizersmobilizers| Foreign GovernmentsG8BRICG20| Consumers of social media contentSilent searchersContributorsConventionalist- focused on discussing informationHobbyists| Traditional mediaPrint mediaTVNews channels| Social media ownersGoogleYahooFacebookMySpace| III. Identification of Stakes b) BOT Graph Previously a wide network was needed to organize mass scale demonstrations against any public policy.. Most often comrades of a party, nonprofit organization or student community had possessed such an organization capability. People formed clusters based on the common ideology or the interest that they shared. Traditional media such as Newspaper, television channels were used to reach people incurring high Transaction cost. literate population is growing with increasing access to technologies like Internet at a cheaper cost makes Social media now a phenomena The following figure shows the intuitive relation between literacy, internet users, political activists and Dictators. It means that as more people are educated, they have the basic skills to user Internet. As the political turmoil increases in a country, people use social media to voice their opinion about political situation in their country. Therefore number of political activists increases. More and number of people join offline the protest which was conceptualized online bring down the dictatorship rule reducing number of dictators. LITERATURE REVIEW 1. Political unrest in Tunisia Research paper â€Å"Emerging role of social media in political and Regime change† by Rita safranek takes a deep insight into the various components of social media. The book takes a look into the issues in the following sections. i. Political unrest in Philippinesii. Political unrest in Iran iii. Political unrest in Tunisia iv. Criticism of Twitter Revolution In 1994, Facebook was created by Harvard student Mark Zuckerberg as a way to connect with his friends on campus. It grew to be large social network with 850 million users in USA alone. Other micro blogging sites like Twitter have been growing steadily since its launch. YouTube provides a platform to share videos. These three big social media were a major Hit because an average person with no computer skills can use it with good success. Social media is a major attraction to the youth because Traditional social economic barrier are broken providing them a level playing field. Social media has been used to form activities of civil societies such as Mobs and civil movements and Several countries has been cited as examples: Philippines, Iran and Tunisia where activists used Facebook, LiveJournal and Twitter to organize protests followed by successful large demonstrations. Rulers in these countries tried to suppress the demonstrations by not allowing traditional media to cover the news and mislead the public by posting erroneous timings and cyber blocks. Though internet was censored cyber activists circulated protest videos among the closed circuit with greater reach. World took a look at these small countries and their political oppressions. Analysts claim success of social media has to do with the affordability (low cost) of technology and conditions of their use (Gender and economics) while critics argue that social media is that the social network is built around weak ties as political participation requires lesser motivation. Twitter has their inbuilt short comings such as word limit of 140 words. Statistics also shows the market penetration of internet in developing countries is minimal when compared to developed countries. Hence not sustainable. 2. Research paper â€Å"Social media and politics: Therortical and methodogical considerations in designing a study of political engagement † by Maja Tunrsek. This paper discusses about nation state polity and global state polity. Pre globalization the nation state regulated all public transactions. Post globalization, power has been transferred outside the nation to economic private powers which gave rise to sovereignty, democracy. As a result, they are facing a deficit in decision making. On an individual level, since they are no more controlled by state polity , they are moving towards individualistic politics such as lifestyle politic, consumerism. In order to convince people on global issues. People started mobilizing people cutting through boundaries by writing blogs, viral marketing, initiating petitions etc. There are several theories explains the impact of social media on democracy. â€Å"Techno optimists† of view that internet is lower the cost of participation. It is providing a platform where individuals can interact with other individuals who share same interest. Public scrutiny of political mandate made easier where the elites and influential people are also under the purview of scrutiny. Techno pessimists counter argue that Internet is a perceived only as legitimate way of democracy. If this trend is followed, politicians will see this as an opportunity to circumvent traditional journalist and reach their audience with tailored content. Now the onus lies on the consumers to evaluate the authenticity of the content they are presented with. Like any other technology, social media also has it pros and cons. Social media alone cannot be made responsible for good democracy and dispersion of neither power nor used tacitly will lead to concentration and abuse of power. These were created based on institutional needs so their impact will depend on the structure and rules of the institution. 3. Research paper â€Å"The impact of social media on Agenda setting in Elections campaign: Cross media and cross national comparisons † by Gunn Enli. This paper throws insight on how media has evolved and its implication on politics. In early 60’s media was dominated by television as medium for political communication and continued domineering for three decades. With the advent of digital technology, political communication took a different direction with more importance laid on mundane and populism. Politician have come of an age and have started using social media as a strategic tool say in election campaigning. Social media and traditional media have differed on various aspects such as reach, issues addressed, debating style and political impact.In past, television has placed a crucial role in setting up political agenda as it was the majority news provide. Media landscape is changed and replaced by cyber space where people spend most of their time and discuss the issues that matter to them the most. Sooner, citizens will comfortable in the liking the Facebook page of their leaders as it would provide and easy and direct way of communicating with him. In developed countries like USA, the scenario is more favorable as the majority of the population has access to internet and tech savvy. The trend of using of Social media for the brand management of leaders, election campaigning, political survey will continue. It also pose a potential threat of content posted online can go viral in a fraction of million second and can cause greater damage to the reputation. Hence should be handled with caution. Research Problem Can social media can be used as an effective tool in politics. Can it make a difference in natural politics and bring about social change? Can it be used as a long term tool to strengthen the civil society and politic sphere? Research Objective The research objective of this paper is to understand the effectiveness of social media in political sphere * role of social media in bringing political revolution in countries like Egypt * relationship between traditional and social media in setting up the political agenda * Using social media in politics of developed economies like USA Research Questions What level of political openness and trust between individuals online can be perceived as political participation? Are we seeing revolutions triggered by the social media because of low transaction cost involved in mobilizing people? Can social media have that impact of transforming individuals? Can it give them competencies that will empower them in politics? Why politicians in few countries have chosen to use social media in their political campaigns What is the dynamics between traditional and social media in setting agenda for election campaigns? Proposed Methodology Methods The proposed methodology is basically based on the research objective. a) The Input- Output Method This method uses a well-known truth that you cannot get something out of nothing. There has to be an input to produce an output. Using this method for research purpose makes the estimation really easy. Technology and inputs are far better defined.. b) Systematic study Factors affecting political participation are studied systematic ally by applying an empirical model O-S-O-R model. According to the O-S- O-R model, the activity of the political participation is a response result arising from a casual relationship between online activity and result orientation. To investigate the study subjects, a survey was conducted. The target population covered male and female adults above the age of 19. Questionnaire was created to capture the relationship between casual variable c) Qualitative case study method Cases of different countries are selected and are analyzed In detail about its features and impact. The data gathered through this method is rich as well as complementary with the theoretical framework such as shareholder’s analysis and casual loop diagram and also was helpful in answering research questions. Each case is taken In isolation analyzing the unique features that led to revolution followed by comparison with case of another country and a parallel is drawn CAUSAL- LOOP Diagram For drawing the causal loop diagram we need to identify the different variables that will impact the effectiveness of social media in politics. Following are the variables: 1) literates 2) internet users 3) Internet regulations 4) Political activists 5) Dictators 6) Social media 7) Traditional media 8) Online political activists 9) Political activism 10) Protests 11) Dictators 12) Tyranny 13) Democracy 14) Internet censorship From the causal loop we can see that there are 2 positive feedback loops(Reinforcing ) and one negative feedback loop(Balancing). Increase in literates will lead to increase in internet users will lead to increase in usage of internet applications such as Facebook, Twiiter. As people identify with likeminded people, they form clusters or communities and share views about common causes, agenda. When the government doesn’t reciprocate the grievances or mundane of the public will lead to more political activism online. These activism will be transformed into demonstrations and protest. If the government tries to suppress political activism through internet censorship will lead to people finding ways to circumvent censorship. Ultimately, state has to bow to the public leading to fall of unpopular regimes. As democracy flourishes, standard of living and thus literacy increases. Limitations of the Study There are few limitations to the study and the research methods adopted is empirical evidence to prove that people who protested in countries like Tunisia and Iran used social media for organizing mob. Few research papers available only suggested that during the revolution, social media played the role of traditional media reporting the events that took place. Similarly no empirical evidence to prove that brand value of a political leader was increased by efficient use of social media during election campaigning References http://www.parl.gc.ca/Content/LOP/ResearchPublications/2010-10-e.htm http://www.foreignaffairs.com/articles/67038/clay-shirky/the-political-power-of-social-media http://articles.washingtonpost.com/2012-01-25/national/35440649_1_pipa-and-sopa-social-media-wikipedia http://overland.org.au/blogs/new-words/2012/10/beyond-twibbons-thinking-about-politics-and-social-media/

Positive Accounting Theory

Positive Accounting Theory INTRODUCTION Purpose The purpose of this report is to analyse the effect of adopting AASB 2 Share-based Payments. Besides, this report will also provide discussions about the reaction of some parties related to this adoption. Background In July 2004, there is a significant change in the accounting requirements for share-based payments. The previous standard that governs share-based payment was AASB 1046 Director and Executive Disclosures by Disclosing Entities, which then supersede by AASB 2 Share-based Payments. Under AASB 1046, share-based payments only required to be disclosed. However, AASB 2 requires an entity to reflect on its profit or loss and balance sheet the effects of share-based payment transactions at fair value (Accounting Handbook 2008). Scope This analysis is done by applying Positive Accounting Theory (PAT). The report covers three main areas, impact of adoption on companies, on managers, and motivation of regulators in developing standards Limitations Since AASB 2 is still new, research papers used in this reports may not Positive Accounting Theory (PAT) that popularized by Watts and Zimmerman is one of positive theory accounting. PAT is concerned with explaining accounting practices. It is designed to explain and predict which firms will not use a particular method. It does not say something as to which method a firm should use. This is what differentiates positive and normative theories. Normative theories prescribe how a particular practice should be undertaken and this prescription might be a significant departure from existing practice. PAT focuses on the relationship between the various individuals involved in providing resources to an organisation and how accounting is used to assist in functioning of these relationships. PAT is based on the central economics-based assumption that all individuals actions are driven by self-interest and that individuals will always act in an opportunistic manner to the extent that the actions will increase their wealth. From an efficiency perspective, why could the introduction of new rules on share option accounting be costly for an organization? Share-based payments have been widely used by many organizations as an incentive tool attracting and retaining employees, and compensate senior executives. Because there was a significant change in the accounting requirements on share-based payments, this will then affect quite numbers of organizations. The effect on organization can be explained by an efficiency perspective. Efficiency perspective, which also known as ex-ante perspective, is one of perspective under the PAT umbrella. It considers up-front mechanisms in order to minimize future agency and contracting costs (TB p. 274). Theorists of efficiency perspective argued that companies adopt particular accounting methods which best reflect their underlying economic performance. By choosing the best methods, it is being argued that investors and other parties will need not to gather as much additional information from other sources. This will consequently lead to cost saving and reducing the risks of investors, which will then increase the value of the company (TB p. 274). Another effect on the implementation of AASB 2 is that it will reduce the profit of the company, thus the performance of the company will seems to be not so attractive to the potential investors. Unattractive performance of the company may cause the investors to assume that the company has higher risks of default. Thus investors become reluctant to invest in the company or, the investors will require higher return. In other words, the company will be facing a hard time to gain investors confidence or the company will be facing a high cost of capital (TB p. 275). Since PAT theorists believe that companies will choose the methods best reflect the companies performance, this means that there will be no need for regulations to be in place anti regulation perspective. PAT theorists argued that regulation of financial accounting imposes unwarranted costs on reporting entities (TB p. 275). In the case of share-based payments, by superseding AASB 1046 with AASB 2, this provides restrictions to the company as to limited methods available to choose from. This will create inefficiencies the companies may not able to choose the method that best reflect their performance. Besides, by expensing share-based payments, this would harm start-up companies and decrease the entrepreneurial activity of growing companies (Sacho Wingard 2004). The reason behind this is that both new and growing companies usually do not always have enough cash to be used as incentive tool attract and retain skillful employees. Thus, in order to attract and retain talented employees, such companies use share options instead of giving cash incentives. Under the previous standard, whereby share options do not need to be recorded as an expense in the profit and loss statement, this will result in higher profitability which may be assumed as a good performance by investors. Besides, this will result in higher returns from investment (ROI). Thus, this makes the financial position statement of those companies look better (stronger) which then allow them to access greater capital than they would had if they have to expensed share option. Debt covenants, which also known as banking or financial covenants, are agreements between a company and its lenders that the company should operate within certain limits (Pietersz 2009). The limits set by the lenders are usually expressed in accounting numbers (i.e. level of gearing ratios). Besides set the limits, lenders will also impose obligations if the company breaches the agreement. Thus, if the company has to expense-off the share-based payments transactions, this will affect the bottom line of its financial statement which then will affect some accounting ratios. This will create difficulties for the company to operate within the limit written in the debt covenant. Company will need to re-examine the debt covenants and need to consider how to communicate this adverse impact on reported profits and key performance ratios to the market. In a worse case, company may wants to renegotiate the terms and conditions of the agreements (Chalmers Godfrey 2005). Both re-examine and re negotiate are not easy tasks, it takes a lot of efforts, considerable amount of time, and it is costly. Since AASB 2 requires companies to record share-based payments transactions as an expense, which then leads to lower profit, this will discourage companies to use share options as a compensation tool. This may cause managers to lose their motivation to improve the performance of the company, because share option is a method that widely used and most benefiting to the managers. Sacho and Wingard (2004) argued that expensing share-based payments would hurt companies like Apple, Intel and Microsoft (information technology companies) due to earnings pressures caused by share-based payments. Expensing share options will also distort earning per share (EPS). Distortion may occur due to inclusion of expense for employee stock options in the profit and loss statement will result in an inaccurate double charge in the financial statement (BIO 2004). When the employees exercise their options, it will be recorded as an expense and increase in the number of share issued. Thus, EPS will be diluted. In compliance to AASB 2, companies have to determine the fair value of the stock options. However, it is complicated to determine the fair value of stock options at grant date, due to difficulties in predicting future movement of share prices. Thus, mathematical models, such as lattice model are often used to predict the future movement in the share price and therefore to derive the value of the stock options. However, to apply this model, expertise is required. Thus, companies have to hire external experts. Besides, additional internal compliance costs, costs of external audit will also increases (BIO 2004). Why could the introduction of new rules on share option accounting be costly for manager A new set of regulation regime in the share option accounting will lead to a different treatment of accounting method to adopt in the company. The complex changes in the new treatments will increase administration and reporting requirements. According to Miles, manager will need to employ accounting industry specialist to assist them in order to comply with the latest regulatory changes. The additional administration requirement will burden the managers with extra costs. This is because managers will have to put in a lot of effort, allocate more time and money in order to familiarize and adopt the new set of the regulation which is generally called as bonding cost (Deegan). These extra allocations will go into training the existing staffs to get used to the new regulations. In addition to that, in certain cases, managers will have to employ new staff; specialists will cost even more money, to deal with the new accounting method which will ultimately result in an increase in the opera tional cost of the company. Besides time consuming and increase in operational cost, the new set of share option accounting rules will limit the managers option in applying different accounting methods. The new set of rule forces managers to be more transparent in preparing the financial report. Managers will lose the opportunity to construct a financial report that best indicate the companys performance. This is because, AASB 2 requires manager to recognize expenses that are related to services or goods received or acquired in the share based payment transaction. As a result, by expensing the items mentioned will significantly reduce the profit in the income statement. In the case of companies relying on profit based performance, managers are directly affected by the diminished profit. Low profit indicates low bonuses for the managers. On the other hand, for companies relying on share-price based performance, manager has to bear indirect impact of the huge deduction in the profit. This is because investors are the ones who are influential in regards to the movement of share prices. Investors are acting based on the information provided in the financial statement. Unexpected decline in the profit will lead to a negative sentiment; as a consequence, the investors are not convinced in either purchasing or retaining the companys share (Deegan pg. 262). Instead of increase in the share price, it will drop the share price. Ultimately the value of share options will drop in line with the drop in share prices. What would motivate the regulators to develop the new rules? Big organizations represent large visible blocks of wealth and the government possesses the ultimate authority; through legislation and through court decisions. Politicians, bureaucrats, and special interest groups are interested in expanding their welfare, supporting rules that would work to their own benefit (Jensen, 1976). Generally, the regulators are controlled; if not, influenced by the government in power. Regulators might be motivated in developing new rules; in the scope of self-interest, that would benefit the government. For example, the majority of the public demands the government to solve discrimination and poverty or to be stricter with issues in regards to the environment. In order for the government to stay as the popular choice of the public, the regulators can develop rules that will have these big organizations to serve as a vehicle for social reform (social responsibility); by mitigation of discrimination and poverty, and the establishment of training and polluti on prevention programs (Jensen, 1976). This will work in favor of the governments self-interest by addressing the publics interest. Likewise, the regulators can also develop rules that would benefit big organizations; ultimately the government in ways of getting sponsorship The inefficiency of the ESOs would be a reason for regulators to develop the new rules; because inefficiency of ESOs can lead to abuses and frauds. Frauds that are related to ESOs may crop up from the managerial power doctrine, negotiation and execution of ESO agreements, award and implementation of ESO plans, re-pricing, and disclosure of ESOs; as exampled in the recent corporate crimes at Enron, Tyco and Arthur Anderson (Nwogugu, 2006 pg 9). What happened with the big three companies showed that there was over-reliance on companys internal governance mechanisms for prevention of corporate crime. In order to prevent abuses on ESOs, it is paramount for the regulators to develop new rules; i.e. to enhance transparency and corporate governance, criminalize the misconduct which was formerly regulated by corporate governance mechanisms. Often ESOs in large organizations can result in over-compensation which is substantial to opportunity costs. The costs to cover over-compensation will directly impinge on other areas of a business (opportunity costs) such as capital expenditures and limiting expansion. Establishing proper compensation is difficult; according to Nwogugu (2006 pg 11) the business judgement rule cannot eliminate over-compensation because of the difficulty in determining and applying the reasonableness standard. This is when the regulators come in. There is a potential for regulators to develop an optimal compensation structure to avoid companies from practicing over-compensation, thus encouraging regulators to lay down new rules. Other inefficiencies and abuses of the ESOs that might encourage the regulators to develop new rules include the potential usage of ESOs as a device for taxation avoidance and as device to prevent a takeover (Lenne, Mitchell, and Ramsay, 2004 pg 10). Taxation concessions related to ESO schemes are introduced with the objective of promoting the practice of ESO. But there are concerns of abuse of the concessions given in the form of tax relief for private equity ownership (Lenne, Mitchell, and Ramsay, 2004 pg 19). This will result in people who are not qualified, able to take advantage of the tax incentives. In the scope of takeover prevention, companies might extend their ESO. By doing so, the company is able to redistribute control among its own management which makes a takeover seem unappealing. There is also an issue of companies making trade-offs with their employee by offering ESOs in exchange with wages. It is suggested that ESOs should be a supplement to the employees income rather than being a substitute for wages instead (Lenne, Mitchell, and Ramsay, 2004 pg 10). New regulations are needed in order to monitor and prevent these issues from taking place in the future. Another factor that should prompt the regulators into developing new rules in regards to ESOs is to achieve consistency and comparability. According to a research by Lenne, Mitchell, and Ramsay (2004 pg 14), 513 annual reports of ASX-listed public companies for the financial year ending 2001 was conducted in regards to ESO disclosures. In the research, theyve identified that the disclosure practices varied significantly between companies. Some annual reports disclosed noteworthy detail on the companys various ESO schemes while some, basic information such as the scope of the scheme of their ESOs are not even provided (Lenne, Mitchell, and Ramsay, 2004 pg 14), making comparability impossible because of the inconsistency of the disclosures. Last and most important factor that will motivate regulators to develop new rules is related to ESOs being expensed. ESO plans did not require any expense recognition in terms of the prevailing accounting standards (Sacho and Wingard, 2004 pg 155). This resulted in investors forecasting the value of companies with misleading information as exampled in the 2001 share market bubble burst. Investors get a false impression in regards to the reality of the value of the related transactions which ended up in billions of dollars lost due to the fall of share prices. Markets can only allocate resources efficiently when prices accurately reflect underlying values; which can only be achieved by expensing ESOs (Sacho and Wingard, 2004 pg 155). By expensing ESOs, investors are able to obtain the true input costs of generating corporate revenues, enabling them to efficiently allocate capital and undertake the best possible investment decisions. In addition to that, expensing ESOs will lead to imp rovements in corporate performance and reduction in abuses of the ESOs (Sacho and Wingard, 2004 pg 158). CONCLUSION REFERENCE LIST http://www.sciencedirect.com.ezlibproxy.unisa.edu.au/science?_ob=MImg_imagekey=B6W58-4H68T8F-2-1_cdi=6564_user=170565_orig=browse_coverDate=12%2F31%2F2005_sk=999859997view=cwchp=dGLzVtz-zSkWzmd5=72a8e05e8f6a0ee2f4bea25809e2b586ie=/sdarticle.pdf Shying, M Ngiam, J (eds) 2008, CPA Australia: Accounting Handbook, 2008 edition, Pearson Australia Group Pty Limited, Australia.

In Defense of Canadas Rejection of the Death Penalty Essay -- Canada

A man, allegedly accused of first degree murder, has been put on a trial to see what his sentence will be. People are outraged and protesting for him to be put on death row. Family and friends of the victim are traumatized, seeking vengeance for the one that they have lost, hoping that Canada can bend the rules just once to get the justice they think they deserve. On the other hand, the prisoner sits in the court room waiting for the verdict that will ultimately change his life forever. He only has two options: if found guilty he will receive life imprisonment, if found innocent he will be let off scotch free. Or there’s always the third choice, the death penalty. How far does the battle have to go to stop him from killing? This could mean bringing back capital punishment to Canada. There’s the theory of an eye for an eye, or also the chance of a wrongful conviction. As with any debate there are pros and cons all weighing up to the final question, should Canada use the death penalty, or continue to use life imprisonment? Although in the United States, most placed do not use the death penalty there are some that still do under certain circumstances. Canada is a Country that has not one province or territory that used the death penalty but Canada hasn’t always used life imprisonment. Between 1892 and 1961, the death penalty was used in Canada and the result was death by hanging. It wasn’t until 1914 that the death penalty was up for debate and the first bill to abolish it completely was made. In 1954, rape did not qualify as a death penalty punishment anymore. The Parliament dived murder into capital and non-capital categories in 1964. It took a long time, but the first time that the bill to abolish the death penalty was debat... ...serli, Joe. . (2010, December 10). In a nutshell. Retrieved from http://www.balancedpolitics.org/death_penalty.htm †¢ Munroe,. (2010, October 31). Canada online . Retrieved from http://canadaonline.about.com/od/crime/a/abolitioncappun.htm †¢ Phil B., . (2010). Phil for humanity . Retrieved from http://www.philforhumanity.com/Capital_Punishment.html †¢ Robinson, Bruce.A. (2007, August 07). Religious tolerance. Retrieved from http://www.religioustolerance.org/executb.htm †¢ Skerrit,. (2009, February 03). Dominica news. Retrieved from http://www.dominica-weekly.com/news/prime-minister-roosevelt-skerrit-supports-the-death-penalty/ †¢ Tackaberry,. (2000, April). Amnesty international. Retrieved from http://www.amnesty.ca/deathpenalty/canada.php †¢ Tempest, Rone. (2008, June 30). Death penalty focis. Retrieved from http://www.deathpenalty.org/article.php?id=42

Essay --

1.0 Company Background Empress Luxury Lines is a company that offered cruise vacations to the vacationers. In 1990s, this company had achieved high demand from the customers and they had increased their cruises in order to meet the demand during the stock market bubble. However, this increment of the demand did not last for long time. Unfortunately, the company had to face with several problems which caused the decrease of its demand. Like, in the year 2000, there was a dramatic fall in the stock market due to the incident of September 11 that badly affected the nation, sudden drop of bookings caused by the Norwalk virus and also the strike of the hurricanes at the Caribbean and Gulf ports in 2005 caused a huge amount of refunds. Early age of Empress Sunward left Southampton for the first time on June 25th 1966. Unfortunately, bookings were very low. A disagreement between Spain and Great Britain regarding Gibralter –Spain saw Gibraltar as a part of Spain- didn’t help matters either. Part of her brochure when sailing as The Empress for Empress Cruise Line Ted Arison, an Israeli, managed several Israeli passenger ships cruising out of American ports in the sixties. These ships were gradually sold however, so Arison was facing a situation in which he would be left without a ship. He saw many possibilities for cruises out of Florida to the Caribbean. It was his foresight that started Caribbean Cruising. He contacted Kloster and unfolded his plans for Caribbean cruising. Kloster agreed and the Sunward started sailing out of Miami on short cruise to the Bahamas for the newly formed Norwegian Cruise Lines. She was now used as a cruise ship, although her car deck was still in use so passengers could take their cars to th e Bahamas. So... ...ormer Sunward seemed to have found her niche. Although a one ship operation, Empress was a rather successful small firm, holding her own in a market dominated by competitor Star Cruises. There was even talk of a second ship, but Empress wanted to develop step by step and was not in a hurry to add further tonnage. Suddenly, Empress Cruise Lines ceased operations. The exact reasons remained somewhat obscure, which happens more often in the Asian cruise scene. The Empress was laid up. Then, (summer of 2003) there were rumours of several (Asian) parties being interested in her while reports that she had already sailed for the breakers turned out to be incorrect. Other reports indicated that she had been sold for $ 1.3 million for further cruise service in Indian waters. Her planned refit did not materialize however and she was suddenly sold to Indian scrappers in 2004.

A Career as an Adoption Counselor Essay examples -- Career Research

Adoption is a process where by a person assumes the parenting for another and, in so doing, permanently transfers all rights and responsibilities from the biological parent or parents. Unlike guardianship or other systems designed for the care of the young, adoption is intended to effect a permanent change in status and as such requires societal recognition, either through legal or religious sanction. Adoption has changed considerably over the centuries with its focus shifting from adult adoption and inheritance issues toward children and family creation; its structure moving from recognition of continuity between the adopted and kin toward allowing relationships of lessened intensity. In modern times, adoption is a primary vehicle serving the needs of homeless, neglected, abused and runaway children (Wikipedia, â€Å"Adoption†). Child, Family, and School Social Worker make average annual earnings of $38, 280. The employment of such social workers is expected to grow by twenty percent between 2012 and 2020, per the BLS (â€Å"Adoption†). Some counselors find that because adoption touches on so many family issues, it evolves naturally out of a more general practice. A difficult prejudice that adoption counselors face is the perception that they are baby stealers or baby sellers. A birth mother may require help making the difficult decision to give a child up for adoption. Many adoption counselors are social workers who have come to focus on adoption because they have had a personal experience with adoption (â€Å"CFNC.org†). This is somewhat the case in my situation. My parents were about to start the adoption process when my mom found out that she was pregnant. For Glory To, the most difficult time is when placement doesn’t wor... ...heir own kids, they shouldn’t panic, they may be able to adopt! Works Cited "Adoption Caseworker: Job Description and Education Requirements." Education-Portal.com. N.p., n.d. Web. 11 Feb. 2014. "CFNC.org - Career Profile." CFNC.org - Career Profile. N.p., n.d. Web. 11 Feb. 2014. "IVCC - Illinois Valley Community College." IVCC - Illinois Valley Community College. N.p., n.d. Web. 12 Feb. 2014. "IVCC Sociology and Anthropology." IVCC Sociology and Anthropology. N.p., n.d. Web. 13 Feb. 2014. "McKendree University." Marching Bearcat Band. N.p., n.d. Web. 12 Feb. 2014. "McKendree University." McKendree University. N.p., n.d. Web. 12 Feb. 2014. "The Process." California Kids Connection. N.p., n.d. Web. 13 Feb. 2014. Wikipedia contributors. "Adoption." Wikipedia, The Free Encyclopedia. Wikipedia, The Free Encyclopedia, 10 Feb. 2014. Web. 10 Feb. 2014.

How Vsat Network Works

How does a VSAT network work? A VSAT network has three components: †¢ A central hub (also called a master earth station) †¢ The satellite †¢ A virtually unlimited number of VSAT earth stations in various locations – across a country or continent Content originates at the hub, which features a very large -15 to 36-foot (4,5 -11m)- antenna. The hub controls the network through a network management system (NMS) server, which allows a network operator to monitor and control all components of the network. The NMS operator can view, modify and download individual configuration information to the individual VSATs. pic] Outbound information (from the hub to the VSATs) is sent up to the communications satellite's transponder, which receives it, amplifies it and beams it back to earth for reception by the remote VSATs. The VSATs at the remote locations send information inbound (from the VSATs to the hub) via the same satellite transponder to the hub station. This arrangem ent, where all network communication passes through the network's hub processor, is called a â€Å"star† configuration, with the hub station at the center of the star.One major advantage of this configuration is that there is virtually no limit on the number of remote VSATs that can be connected the hub. â€Å"Mesh† configurations also allow for direct communication between VSATs. | | |What is a VSAT? | |A very small aperture terminal (VSAT) is a device – known as an earth station – that is used to receive satellite | |transmissions. The â€Å"very small† component of the VSAT acronym refers to the size of the VSAT dish antenna -typically about 2 | |to 4 feet (0. 55-1. 2 m) in diameter- that is mounted on a roof on a wall, or placed on the ground.This antenna, along with the| |attached low-noise blocker or LNB (which receives satellite signals) and the transmitter (which sends signals) make up the | |VSAT outdoor unit (ODU), one of the two componen ts of a VSAT earth station. | |[pic] | |The second component of VSAT earth station is the indoor unit (IDU). The indoor unit is a small desktop box or PC that | |contains receiver and transmitter boards and an interface to communicate with the user's existing in-house equipment – LANs, | |servers, PCs, TVs, kiosks, etc. The indoor unit is connected to the outdoor unit with a pair of cables. |[pic] | |The key advantage of a VSAT earth station, versus a typical terrestrial network connection, is that VSATs are not limited by | |the reach of buried cable. A VSAT earth station can be placed anywhere – as long as it has an unobstructed view of the | |satellite. VSATs are capable of sending and receiving all sorts of video, data and audio content at the same high speed | |regardless of their distance from terrestrial switching offices and infrastructure. Advantages of VSAT technology As companies compete for an increasingly savvy customer looking for value (quality and serv ice), information technology and communications networks are becoming tools to achieve business goals. Today's networks must support the need to improve customer service, increase per site revenues and reduce costs (all driving net income growth) – in the most cost-effective manner possible. Further, network managers want virtual 100% availability. They need to easily expand the network when they acquire, move or add new sites to the operations.In addition, they require network flexibility – ease of migration from existing legacy systems as well as addition of new network applications as their companies offer additional services to its customers Businesses and organizations give many reasons for using VSAT networks over terrestrial alternatives. Among them are: |[p|Cost-effective | |ic| | |] | | |[p|Flexibility |ic| | |] | | |[p|Accessibility | |ic| | |] | | |[p|Availability | |ic| | |] | | |[p|Reliability | |ic| | |] | | |[p|Versatility | |ic| | |] | | |[p|Trans mission quality | |ic| | |] | | |[p|High network performance | |ic| | |] | | |[p|Fast transmissions | |ic| | |] | | |[p|Control | |ic| | |] | | |[p|Ability to handle large amounts of data | |ic| | |] | | |[p|Single vendor solution for both equipment and bandwidth | |ic| |] | | |[p|Broadcast capability | |ic| | |] | | |[p|Ability to handle Voice, Video and Data | |ic| | |] | | OVERVIEW VSAT technology is a telecommunication system based on wireless satellite technology. The term ‘VSAT' stands for ‘Very Small Aperture Terminal'. As the definition itself indicates, VSAT technology is made up of a small satellite earth station and a typical antenna of 1. 8 meter diameter. There are three components in a VSAT network. The first is called the Master Earth Station which is the network control center for the entire VSAT network.The configuration, monitoring and management of the VSAT network are done at this location. [pic] The Master Earth Station also has a large six- meter antenna, a fully redundant electronics, self-contained backup power system, and a regulated air conditioning system. This Master Earth Station is manned 24 x 7 days throughout the year. The second component is the VSAT remote earth station. This is the hardware installed at the customer's premises that includes the outdoor unit (ODU), the indoor unit (IDU) and the interfacility link (IFL). The VSAT outdoor unit consists of a standard 1. 8 meter offset feed antenna, a solid state amplifier (SSPA), a Low Noise Amplifier (LNA), and a Feedhorn.The indoor unit is a VCR-sized unit that houses the communications electronics that includes interface with the customer's equipment such as computers or telephones. The IFL consists of coaxial cables that connects the outdoor unit to the indoor unit. [pic] The third component of a VSAT network is the satellite itself. All signals sent between the VSAT earth stations are beamed through the satellite. The VSAT system uses a geostationary sate llite, which is orbiting at 36,000 km above the ground. VSAT (Very Small Aperture Terminal) are small fixed satellite antennas that provide highly reliable communication means for data, voice and fax between almost any number of geographically dispersed sites.VSAT technology represents a cost effective solution for users seeking an independent communications network connecting a number of remote sites. VSAT networks offer value-added satellite-based services capable of supporting the Internet, data, LAN, voice/fax communications, and can provide powerful, dependable private and public network communications VSAT satellite communication provides reliable digital data communication and the use of VSAT provides the ability to expand capacity and system growth, while maintaining a handle on costs which are closely associated with the increase in capacity or system growth. VSATs are used for a wide variety of telecommunications applications, including -Internet/Intranet access -Corporate networks SCADA/Line Monitoring -Rural telecoms -Environmental Monitoring -Distance Learning -Seismic Monitoring -Telemedicine -Utility monitoring -Disaster recovery -Remote Video Monitoring -Ship-board communications Corporate companies are now utilising both terrestrial and satellite communication to connect to remote offices around the country side. The cost and security advantage of satellite bandwidth compared with some terrestrial circuits ensures that the number and diversity of VSAT networks will continue to grow in the future. The mining, construction and oil&gas industries are typical examples of applications which find advantages with VSAT.

Saussure and Bloomfield

The aim of this essay is to compare and contrast two important linguistics that reached a significant milestone in the history of Language. Their names are Leonard Bloomfield (April 1, 1887–April 18, 1949) and Ferdinand de Saussure (November 26, 1857– February 22, 1913). Leonard Bloomfield was an American linguist who led the development of structural linguistics in the United States during the 1930s and 1940s. Ferdinand de Saussure was a Swiss linguist who taught at the University of Geneva, whose ideas about language laid the foundation for many significant developments in linguistics in the early 20th century. Bloomfield came from the Neogrammarian School of linguistics. That means he focused on the historical aspects and evolution of languages. He studied particular languages, their history and how words are generated. Both Bloomfield and Saussure studied language as a structure or with a scientific basis. The main difference is that Bloomfield studied linguistics diachronically: its historical and comparative development. Saussure studied language synchronically: he made the comparison between language and chess. There is no necessity to know the history moves; you could understand the system just by looking at the board at any single moment. This is the synchronic study of Language. Another marked difference is that Bloomfield himself never suggested that it was possible to describe the syntax and phonology of a language in total ignorance of the meaning of words and sentences. His view was incomplete, as he studied part of the system and not the whole. In contrast to this, Saussure studied Language as a system, including all aspects of it. He considered the system has three properties: Wholeness, since the system functions as a whole. Transformation, as the system is not static, but capable of change. Self-Regulation, this is related to the fact that new elements can be added to the system, but the basic structure of it can not be changed. The conception of Language was different for each of them. Bloomfield believed that Language is related to stimulus response acquired by habit formation. He claimed it is used to satisfy human’s needs. On the other and, Saussure considered language as a multitude of signs, where each sign links a phonic sound (the signifier) with an idea (the signified). The reason why they differed in this conception is because Saussure studied it from a mentalist conception. He considered both the signifier and signified mental entities and independent of any external object. Opposite to that, Bloomfield argued that linguistics needs to be more objective if it is to become a real scientific discipline. He believed that the main target of linguistic inquiry should be observable phenomena, rather than abstract cognitive processes. Therefore, Bloomfield rejected the classical view that the structure of language reflects the structure of thought. As a consequence, they also differed in the conception of Language acquisition. According to Bloomfield, a child acquires language through repetition and stimulus-response. Through further habits, the child makes a start on displaced speech (he names a thing even when it is not present). Saussure, on the contrary, viewed language as having an inner duality, which is manifested by the interaction of the synchronic and diachronic, the syntagmatic and associative, the signifier and signified. Taking everything into consideration, both Saussure and Bloomfield had a significant impact on linguistics. Saussure is considered the founder of modern linguistic and cultural studies. He has influenced several fields such as philosophy, anthropology and semiology. He is the linguist who revolutionized the study of Linguistics, as he outlined his theory of language, in which he suggested the need to study language in a scientific way, rather than studying it in a cultural and historic context. Bloomfield, for his part, did more than anyone else to make linguistics autonomous and scientific. Although Bloomfield's particular methodology of descriptive linguistics was not widely accepted, his mechanistic attitudes toward a precise science of linguistics, dealing only with observable phenomena, were most influential. His influence waned after the 1950s, when adherence to logical positivist doctrines lessened and there was a return to more mentalist attitudes.