Friday, December 27, 2019

The Coolest English Writing Class Ever - 530 Words

English courses are never easy. They are challenging and intimidating. When students think about having to take an English course, they dread it. They think of all the long essays that will come, and the precise grading of grammar and paragraph form. It’s a familiar feeling for all students, yet this class somehow proved me wrong. This class has taught me so much about English and has made me enjoy writing. Who would have thought? In the first module of this course, we learned about the rhetoric choices. It amazed me that although all essays and forms of writing are different, every writer asks themselves these rhetoric questions in preparing for their writing. The rhetoric choices we all must consider when writing are: genre, audience, purpose, media and design, and voice. Rhetoric choices seem so simple, yet there a mist for good writing. Who are we writing to? What point do we want to get across? How do we want to sound to our audience? These choices came in handy when writing our personal narratives. A personal narrative is exactly what it sounds like: a story about a personal experience. Not only did it give me a new perspective, but it gave me a great new way to brainstorm my ideas. The second module got even more interesting. This course took us down the exciting road of expository writing. During our discussions, we got to write our own film reviews. You think it would be easy to critique a film, but it’s not. It takes a lot of thought, because you have to tell theShow MoreRelatedReading And Reading : My Relationship With Literature1058 Words   |  5 Pagesyoung age, so by the time I was in kindergarten I was ahead of a lot of the other kids, reading at almost a second-grade level. Since I was ahead of them, I could go to the chapter books section of our school’s library. This was the area most of my class wished they could go to. It was cool to be able to venture into it and get to check out all the new book options. Here I was introduced to a lot of my favorite stories such as Junie B, Jones, A Series of Unfortunate Events and Magic Tree House. TheseRead MoreThe School That I Would Give Temple University Essay1565 Words   |  7 Pageswhich made the classes much more memorable. I remember sitting in my Language in Society Class thinking â€Å"Why are we taking a group quiz? He might as well just hand out the A’s.† But it was much deeper than that. I had to learn how to balance speaking and listening for group participation, in addition to time management. It wasn’t like a group project, because we were just working together for one timed class period instead of having days of preparation. These were skills that I came to realize wereRead MoreDescriptive Essay About School1954 Words   |  8 Pagesschool. Even I think that. No matter what school you go to, there is always going to be something you completely despise about it. Maybe your Algebra II teacher gives 50-question reviews as homework on the weekends, or maybe everyone in your History class is a jerk to you. There’s always a reason. I bet a few of the teachers hate it too. Walking into school on a Monday is probably one of the worst things I’m going to have to do approximately 432 times. Everyone sluggishly gets off of their bussesRead MoreThe Drive Behind The Sneaker3940 Words   |  16 PagesLuke Kuba lmkuba@umich.edu English 125 Professor Balibrera Due: June 18, 2015 Essay 3 The Drive Behind the Sneaker Ever since I was an 11-year-old prepubescent child, I have been in love with sneakers. Now we aren’t just talking any type of sneakers that you would wear on any normal day. No. I am talking the high-class stuff. Those Air Jordans that you see in a glass case in some fancy sneaker store in the middle of New York City. I took a huge liking to these sneakers, falling in love withRead MoreSuccess Story Of One Success2912 Words   |  12 Pagespeople that are trying to get ahold of my mom. So it sounds like i m an assistant which I guess I am but I still take my job serious and it’s not that easy of a job at first I had to realize that some of the people that I am talking to don t speak english very well so I have to put things in simple terms especially talking on the phone with people from different countries. At my job I work Tuesday, Wednesday, and Friday which doesn’t seem a lot but I work from 1:40 till around 5 5:30 which isn’t thatRead MoreI Jus t Wanna Be Average6008 Words   |  25 Pagespublished poetry, scholarly research, a textbook, and two widely praised books on education in Amer ­ica. A professor in the School of Education at UCLA, Rose has won awards from the National Academy of Education, the National Council of Teachers of English, and the John Simon Guggenheim Memorial Foundation. Below youll read the story of how this highly successful teacher and writer started high school in the vocational education track, learning dead-end skills from teachers who were often underpreparedRead MoreSAT Top 30 Essay Evidence18536 Words   |  75 Pagesto schoolchildren everywhere as an inspiring and good-hearted man who discovered America; without him, we would never have existed as a nation. Or so we are led to believe. There’s a much darker side to old man Columbus†¦ Facts: Born to a middle-class family in Genoa (now modern Italy); as a boy and young man he worked on ships and as a business apprentice. He was an ambitious, self-educated man who was also very religious and interested in Christianity (and the spreading of it) In Columbus’sRead MoreCafe Coffee Day10456 Words   |  42 Pagescoffee movement has gained much of its momentum through the efforts of companies like Barista, Cafà © Coffee Day and Starbucks. In India CAFÉ COFFEE DAY and BARISTA are the most popular and well-known cafà ©s. The college crowd rates them as one of the coolest hangouts. These companies sell similar product but their positioning and target audience are very different from each other. These players not only sell coffee and tea but also food and other merchandise items. Despite of serving to different audienceRead More‚Äà ºa Contemporary View on Health Care System in Bangladesh.‚Äà ¹14806 Words   |  60 Pagesdistinguishing characteristics of its own. The physiography of the country has been divided into 24 sub-regions and 54 units. 2.3 Climate Bangladesh has a tropical monsoon-type climate, with a hot and rainy summer and a dry winter. January is the coolest month with temperatures averaging near 260 C (780 F) and April is the warmest with temperatures from 330 to 360 C (910 to 960 F). The climate is one of the wettest in the world. Most places receive more than 1,525 mm of rain a year, and areas nearRead MoreAutobilography of Zlatan Ibrahimovic116934 Words   |  468 PagesI started adapting. I became too kind. It was insane. Mino Raiola, my agent, my friend, said: What s wrong with you Zlatan? I don t recognize you. No one recognized me, not my buddies, no one. I became boring, bland, and you should know that ever since Malmà ¶ FF I ve had one philosophy: I run my own race. I don t give a damn what people think and I ve never felt comfortable with authority. I like guys who run the red light, if you know what I mean. But now†¦ I didn t say what I wanted

Thursday, December 19, 2019

The Differences in Emotional Expression Between Genders...

Combined research shows men and women vary little in experiencing emotion but contrast greatly in the expression of emotion. Psychologists have studied the reasons behind the differences through the years and there are still many unanswered questions but there are several well-accepted possible causes and combination of causes. Neuro science and the brain makeup is the first area of proven differences. Medical researchers have been aware for a long time that the male and female brain is different in size. In 2001, researchers from Harvard found certain parts of the brain were differently sized in males and females; this may answer some of the questions about the difference in the male and female brain in regards to development and†¦show more content†¦Women use both the left and the right sides of their brains for emotions. This seems to be yet another reason it is much easier for women to express their emotions (princess-ami). Another area of the brain, which is different in men and women, is the Hypothalamus within the brain. The Hypothalamus is separated into two parts. The larger and most distinct portion of the hypothalamus is the preoptic area. This area is directly related to mating and sexual desires. The male preoptic area is 2.2 times larger and has twice as much cell density then females. The difference in the preoptic only becomes apparent after the age of four (Cahill, 2005). Researchers and testing has proven over time, that some cognitive abilities between males and females change throughout infancy and adolescents. Girls generally perform and use their verbal skills much earlier than boys. Women do much better on exams such as SAT’s in the verbal areas where men excel in the mathematical arena. This finding in itself may seem to solidify the fact of biological makeup. If that is the case, then why do girls perform equally as proficient in the area of math until they reach their â€Å"tween† and teenage years, which is generally between 6th and 7th grade? At this point, there seems to be a decline in the female’s performance in the area of math. Even with theShow MoreRelatedFactors That Influence Emotional Expression1619 Words   |  7 Pagesemotions. There are three different factors that influence emotional expression. These influences include your culture, one s display roles, and your gender. Although these three influences are found to be some of the most important, there are multiple others like one s personality, their social conventions, their fear of self-disclosure, and even emotional contagion. All these factors come together to influence a person s emotional expression. Understanding all these influences can better help expressRead MoreGender Differences On Negative Emotions During The Childhood And Adolescence Stages Essay1343 Words   |  6 Pageswhereas boys are strong and calm, showing anger if necessary† (Chaplin Aldao, 2013). Before this study, there were only empirical reviews of happiness expression. There has been no empirical review of gender differences on negative emotions during the childhood and adolescence stages. â€Å"Learning is a key feature of healthy social emotional development† (Chaplin Aldao, 2013). As stated in the article, an infant communicates through a series of emotions when it needs something, like when the childRead MoreBehavioral Jealousy872 Words   |  4 PagesBehavioral jealousy are actions that occur between an individual who is experiencing envious thoughts and how they internalize and react to the stimuli. Pfeiffer and Wong (1989) â€Å"conceptualize jealous behaviors as the detective/protective measures a person takes when relationship rivals (real or imaginary) are perceived. Detective actions include questioning, checking up on the partner, and searching the partner’s belongings† (p.183). Research suggests that behavioral jealousy is used to maint ainRead MoreCultural And Gender Differences Of Emotion1179 Words   |  5 PagesCultural and Gender Differences in Emotion Emotion â€Å"Emotions are the cornerstones of our social worlds, affecting our interactions with others in countless ways† (Soto, Levenson, and Ebling, 2005). The domain of emotion is vast with many aspects to investigate and discover. Research suggests that there are basic emotions of anger, disgust, fear, happiness, sadness, and surprise and also more complex emotions such as contempt, embarrassment, pride, and shame (Tracy Robins, 2008). Two areas ofRead MoreQuestions On Gender And Psychology1343 Words   |  6 Pages8598886 Subject : PYB 054 Gender and Psychology Tutor : Ron Frey Due date : 11/05/16 Word count : Abstract It has been believed for decades that women generally tend to be more emotionally expressive than men. However, do this gender difference really exist between men and women? Many studies have found that this indeed is the case, however studies have also found that men can be more emotional than women too, dependingRead MoreThe Importance Of Emotional Recognition Tests On Children With Asd1320 Words   |  6 Pagesand will combine widely used emotional recognition tests (Teacher Social Skills Evaluation, Gresham and Elliott, 1990 and, Reading the Mind in the Eyes task, Baron-Cohen et al, 2001) with a new method of testing emotional recognition, the G-Trace programme (Sneddon et al, 2011).This study aims to add to the limited research on the relationship between empathy and peer relations in children with ASD. Existing literature does not clearly define the relationships between the different levels of empathyRead MoreObservational Learning Help Children Learn How to Behave Essay1406 Words   |  6 Pagestheir parent’s behaviors. It is often found that children’s behavior (expression of emotion) results from observing their parents. In most cases, adults have the same behavior as they did when they were younger. In other cases, adult behavior change’s depending on their surroundings. However, our experience from observing the world can have different effects, because not everyone is the same. In contrast, human expression of emotion can vary. Therefore, human emotions are the most difficultRead MoreVisual Perception Of Visual Processing1403 Words   |  6 Pagesvery important in our everyday lives. Male and female undergraduates at the University of New Orleans were tested in their abilities to distinguish the differences in 3 minutes within an allotted time. We found that gender difference sin the task were of low significance. Gender Differences in Visual Perception: A â€Å"Spot the Difference† Task The use of visual perception processing comes in to play in various concepts of everyday living. We use our visual processing skills to gatherRead MoreEmotion And Emotion Of Non Verbal Communication1642 Words   |  7 PagesThe Ability to Accurately Recognize Emotion in Facial Expressions Non-verbal communication is a subtle but crucial way in which humans communicate their emotions and moods, that may determine certain social interactions or not, depending on how others perceive you. A wealth of research suggests that most humans can decipher between the universal facial expressions and infer emotions through them, which is a critical aspect of our daily lives. This study investigated emotion recognition in facialRead MoreChildren Relational Aggression : Effect Of Children Aggressive On Peers Interaction And Gender Differences1579 Words   |  7 Pages Children Relational Aggression: †¨The Effect of Children Aggressive on Peers Interaction†¨and the Gender Differences in the expression of aggression Nada El Masri Sacramento State University The Effect of Children Aggression on Peers Interaction And Gender Differences In the expression of aggression Relationships with peers have significant importance in the lives of very young children by allowing

Wednesday, December 11, 2019

Easter Rising and Ideal World free essay sample

Later in life his preoccupation shifted and his work dealt with his obsession with immortality and the passing of time, until he eventually came to accept the inevitability of death. This is conveyed through ‘Sailing to Byzantium’. The transitional years 1909-1914 were explored by Yeats in the anthology by ‘Sept 1913’. In this poem Yeats expressed his outrage at the middle class Catholic society, whom he felt were what was wrong with the way of life at the time. In a daring move he decided to deal with a political issue of that time that he felt so strongly about. He chastises the people for ruining the world that the great past heroes had fought so hard for. His sarcastic tone in the opening stanza works well. He portrays his disgust at their actions ‘But fumble in a greasy till and add the half pence to the pence, and prayer to shivering prayer, for men were born to pray and save’. He condemns these people for their actions. Not truly believing in what they do, but praying for the sake of it to save their souls in the next life. I completely agree with this assessment as I feel hypocrisy is the most unflattering of traits. Romantic Ireland’s dead and gone’ is a lament for the patriots of old, who heroically fought for a better life. His anger is palpable at these miserly middle-class catholics who are undoing all of the past work. Yeats wonders now was their struggle meaningless ‘And what God help us could they save? ’ for tis eems to have been futiles. I feel he was right to ‘Let them be’ for if they say today, how the world has turned out, they would realise that their lives ‘they weighed so lightly what they gave’ were wasted on a generation void of any sense of patriotism or nationalism. After that yeats’s poetry became less musical and romantic, and more realistic, the tensions of the real world over-ruling his ideal fantasies. His work became more realistic and blunt, and above all, more in tune with modern reality. The Easter Rising of 1916 marked a change in his work and a change in his own beliefs. The political events of 1916 created turmoil in the poet’s life and ultimately posed acute personal dilemmas for him. On the one hand his patriotism and nationalism surged with pride to see a revival of the old ways he’d thought were long dead. Yet he began to realise that these dreams of this ‘ideal world’ were coming at too great a cost. The opening of ‘E1916’ retains some of the resentment he felt for the people in ‘S1913’. He saw the people as unworthy of his time, nothing more than the butt of his ‘mocking tale or jibe’. They resided where ‘motely was worn’, of no great worth or interest to him. Then there is a stark contrast to the poet and Yeats began to see them in a different light. ‘All changed, changed utterly. A terrible beauty is born’. He comes to realise that the heroes he spoke of in ‘S1913’ are not ‘with O’Leary in the grave’ but alive an active. They ‘resigned their role in the casual comedy’ and took up arms again in the name of patriotism. The ‘every moving stream’ is representative of the modern world, forever changing and moving on. The ‘enchanted stone’ is indicative of these patriots who stand still in this ever changing world of flux. Their ideas remain firmly in the past, yet the world moves on at a great speed. Yeats wonders if the old ideas hav ea place in this new world, reality beginning to set in. He realises that patriotism is not as glorious as he thought, it ‘makes a stone of the heart’ and that perhaps the price you pay is inordinately high. There is too much life lost, always the young and impressionable who suffer. By the end Yeats re-evaluates his faith in patriotism and nationalism, seeing it comes at much too high a cost, the real world over-rules his imaginary, ideal world. The poem ‘Stares nest by my window’ portrays Yeats new found outlook on life, and he recounts his friends who’ve given so much in the name of patriotism. He portrays poignantly how war and patriotism can make men behave in brutal, barbaric ways. No more thought is given for human life ‘as they trundled down the road, the dead young soldier in his blood’. No empathy or thought is spared to the innocent victims of their fight in the name of nationalism. What is it to them ‘ a house burns, a man dead’. It has no real significance in their greater scheme. In this poem Yeats conveyed brilliantly the corrosive effects of fanaticism of the human soul. How it can rid a man of all sense of morality and what’s fair and just. He also shows how his ‘loosening masonry’ holds no protection for his anymore, that all people are susceptible to its effects. It’s clear from this series of poems that there is a real source of tension for Yeats between the real world and his initial ideal world and romanticised view or patriotism. Much later in life, Yeats’s preoccupation with the ageing body came forth, as he desperately sought for ways to immortalise himself and out do the passing of time. He most poignantly portrayed this is ‘Sailing to Byzantium. ’ The title indicates Yeats’s desire – a voyage to perfection. He condemned the modern people who were too self-obsessed in today, without sparing a thought for tomorrow it was all about the here and now, the ‘sensual music’. The natural world was alive and flourishing ‘the salmon falls, the mackerel crowded seas’. Living for the now, reproducing ‘fish, flesh or fowl’ they commended the flesh. No one spared a thought for what was to come after. The sound of the bird is a mocking jibe to the old man whose physically waning body can no longer keep up. Yeats despised his ageing self, his inability to perform as he once did. He desperately seeks to immortalise himself in some form, to out live the body. His reference to the human being as a ‘paltry thing’ becomes more degrading and insulting, to a ‘tattered coat upon a stick’ to finally a ‘dying animal’. He has no longer any time for nature. It’s then that Yeats discovers a way to preserve himself – in the form of art. Its timeless quality greatly appeals to him and he feels ‘there is no singing school to study monuments of its own magnificence’. He feels he has found a way at last to remain, even if his bodily form is gone. He will capture himself in a world of art ‘not out of nature, but such as the Greeks make with godl hammering and enamelling’. The golden bird acts as the antithesis to the ‘dying animal’. This idea really impressed upon me the importance and significance of great works of art. It shows that the body may go on, but the soul resides long after wrapped in this resilient and everlasting masterpiece. Yeats’ detest for the reality of life, the harsh truth of the real world contends ataisnt this new ideal world he creates. I personally know which I prefer. Overall it’s clear to say that Yeats’s poetry is driven by a tension between the real world in which he lives and an ideal world that he imagines. He portrays his thoughts poignantly and evocatively, immensely personal and moving. His thematic focus if very interesting, capturing the readers’ attention and forcing you to consider concepts and ideas you never ordinarily would. His request and desire to remain remembered is one we can all empathise with ‘O let me be Lear, Timon, or that William Blake’. These are men who gained true insight in madness, a prophet who will be remembered for centuries to come for his great mind. He wants his ideas to ‘pierce the clouds’, be forceful and powerful and inspirational. It’s a dream all of us secretly crave and he captured it magically through a tension created by the confines of reality and his own imaginary genius.

Tuesday, December 3, 2019

Strange Case of Dr Jekyll and Mr Hyde Essay Example

Strange Case of Dr Jekyll and Mr Hyde Essay I think that Stevenson wants the reader to feel that Jekyll gets what he deserves for releasing Hyde. Although I think that this is his overall intention, he gives Jekylls own justification for it, which dampens the blame from him slightly. However, the justification, when looked at more deeply, conveys another message from Stevenson, that Jekyll knows what he is doing and therefore commits a crime in releasing Hyde. Stevenson shows his feelings about Hyde and about Jekylls guilt by lavishing Hyde with horrible descriptions. These fall into four main categories, the darkness, the evil, the animal, and peoples reaction to Hyde. Firstly, whenever Hyde appears, it is always night or twilight showing that there is something dark and mysterious about him. Hydes eyes have a blackness in them which terrifies people. There are several references to fire and hell, suggesting that Hyde is a daemon, that has been released from hell. He is actually called, the child of hell meaning he is pure evil. Also, the fires can be interpreted as trying to ward off evil spirits, such as Hyde. Hydes soul is described as foul, and his character callous and violent. He is described as having Satans signature upon him, as if he has been made by the devil and sent up from hell. Hyde is also frequently compared to an animal. When people talk to Hyde he is savage like a wild animal and has a habit of hissing like a serpent. He is often replaced with it, suggesting that Hyde is an animal. Several times Hyde is actually referred to as the creature and his fury being ape-like. There is something primitive about him, something troglodytic. We will write a custom essay sample on Strange Case of Dr Jekyll and Mr Hyde specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Strange Case of Dr Jekyll and Mr Hyde specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Strange Case of Dr Jekyll and Mr Hyde specifically for you FOR ONLY $16.38 $13.9/page Hire Writer In even greater amounts, perhaps, are the reactions that people have when they come face to face with Hyde, and even from a distance. Every single person that has met him feels loathing and fear, and in some cases, a desire to kill, most people feel a simple hatred of him, yet none of them know why. The extent of this feeling is described as hitherto unknown disgust- absolutely appalling revulsion to him. There is something about Hyde that is not visible, that makes people react like this, described as the radiance of a foul soul. Many people search for a deformity in Hyde that is making them feel this way but fail to find it. Hyde has this aura of repulsion around him that makes any decent person draw back from him. When he touches Lanyons arm. Lanyon feels an icy pang that goes up his spine. Obviously, this is the height of Hydes effect, that when you touch him you shiver with discomfort. Perhaps the most startling aspect of Hyde is that when Jekyll showed Lanyon that he is, in fact, Hyde, Lanyon is so sickened by the thought of it that he becomes ill and dies in a few weeks. This shows absolutely that Jekyll does a terrible thing in unleashing Hyde, and actually telling somebody caused them to die, and Lanyon is one of Jekylls closest friends. These images are put into the story frequently, and the effect of this is to make the reader feel that Jekyll has released a being so foul that he deserves whatever punishment he got. And still Stevenson piles it on. He goes into horrific detail about Hyde brutally murdering Sir Danvers Carew, this is clear evidence that he wishes us to feel that Jekyll is to blame for his own experiments. Stevensons description of the murder is really over the top, it starts off with Hyde having an ill-contained impatience. Sir Danvers Carew is merely inquiring his way to Hyde when he broke out with a great flame of anger. Sir Danvers Carew is surprised by Hydes reaction and took a step back. At that moment though, Hyde snapped, he broke all bounds and starts trampling on him. With his stick he is hailing down a storm of blows, and Sir Danvers Carews bones are audibly shattered. Hyde then runs away, leaving the body incredibly mangled in the middle of the road. Hyde makes no attempt to conceal it, and the horrific details of the murder can only mean the Stevenson wishes us to judge Jekyll as responsible for such a crime. Even there Stevenson does not stop putting on more and more emphasis on the utterly diabolical nature of Hyde. In Dr Jekylls full statement of the case, he states that Hyde gets delight from every blow and runs away, gloating over his crime. Jekyll uses the word I, which is another of Stevensons ways of showing that he wishes us to think that Jekyll is directly responsible. In Jekylls justification of his actions, he mentions that he enjoyed the freedom that Hyde gave him. He fulfilled his pleasures (which are unspecified), and soon the pleasures turned from undignified to monstrous. When Jekyll remembered what he had done whilst in Hydes body he is aghast at himself. He refers to Hyde as me therefore showing that he is responsible because he did it. Jekyll became careless, and thought that nobody would trace him under his impenetrable mantle. Jekyll also tries to cover up Hydes activities by giving to charities and balancing it out. These two statements suggest that Jekyll knew that he is responsible because he is thinking about the possibility of him being caught. Jekyll also felt pity for Hyde, suggesting that he is not at all innocent. Jekyll pays for his crimes heavily though, and this is one of the very few times in the story when Stevenson releases Jekyll from the blame. Jekyll is put to considerable expense to pay for Hydes actions. Not to mention the fact that he loses one of his closest friends by telling him and ends up committing suicide to pay for it. But I think that Stevenson wishes us to view even these with severity; firstly, Jekyll taunts Lanyon by bribing him with, power and knowledge, in such a way that Lanyon cannot have refused to know what Hydes secret is. On telling Lanyon, Lanyon dies. Jekyll wants to tell him about his experiments, he wanted to show off, and he insults Lanyon by referring to himself as his superior. Jekyll obviously enjoys being Hyde, because he suffers a horrible pain when he transforms into him, and would not bother to do it if he wanted to. Sometimes, Jekyll has to triple the dosage in order to transform, something that he wouldnt do unless he is willing to risk his life to transform. In conclusion, I think that judging from the amount of description that has been put into the Hyde, and the number of references to his joy at being evil, that it is fair to say that Stevenson wishes us to feel that Jekyll is to blame for his experiments and that he pays the price for it with his death.

Wednesday, November 27, 2019

Marriott International

History Marriott International was established in 1927 by Willard Marriot and his bride, Alice. The two started by putting a beer stand in Washington D.C. The beer stand could only accommodate nine people at the start of its operations. It was named â€Å"Hot Shoppe† where they prepared hot food substances like tacos, tamales and chili.Advertising We will write a custom report sample on Marriott International specifically for you for only $16.05 $11/page Learn More These food items were mainly served to clients during the period of winter months. In 1929, Marriott International was officially incorporated as Hot Shoppes, inc. It experienced fast growth. In 1953, the company was listed as a public company. It laid its competitive advantage in world markets on product diversification (Hoover 2002). The company opened Twin Bridges Marriott located in Arlington, Virginia; this was the first hotel opened by the company. With its fast growing pace, Twin Bridges Marriott went international in 1966; this happened after the company took over the running of an airline catering kitchen in Venezuela. It later changed name to Marriott Corporation in 1967. The company later engaged in series of takeovers which enabled it to grow into a billion dollar corporation. In the year 1998, Marriott International was listed in the stock market as an independent public company after which it started to focus its attention on business and leisure lodging. To ensure success in such a new venture, the company sold its superior living facilities in 2002. Marriott International continues to diversify its operations. Nonetheless, leadership of Marriott International started with the two founders, Marriot and Alice. Today, the company’s top management entails six executives operating at senior level; it has also thirty six corporate officers (Hoover 2002). Vision and Mission of Marriott International Company The vision of the Marriott International Company is to be the leader in the global lodging industry; it aspires to be the world leader in providing excellent services in the hospitality industry. In order to achieve this vision, the company strives to provide the best services in the world within the hotel and lodging industry. The mission statement of the company affirms that company’s commitment in being the best and provider of excellent lodging and food services. It achieves this by treating its workers in the best way ever so that they can offer extra-ordinary services to the company’s customers (Brotherton and Wood, 2008).Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Competition The hotel is exceedingly disjointed. The competition is mainly based on the quality of the available rooms, service provision among others. Other factors that determine competition level include the presence of global distribution s ystem, prices charged on various products and facilities and any other innovation that may come into the industry. It is important to note that Marriott International already operates in sixty eight nation of the world. This makes it possible for the company to offer its services to a large number of customers across the globe. However, it must be acknowledged that the company faces stiff competition from similar companies operating in the same industry both locally and abroad. Many of the company’s competitors are already spread across eight or more countries. This means that the competitors are enjoying a wider customer base than Marriott International. The main competitors to Marriott International include: Starwood Hotels: this group of hotels provides similar services to clients. The hotel already has 297 hotels in Europe alone. Besides, it operates in countries found in the American continent, Middle East and parts of Africa. It is therefore evident that the Starwood Ho tels get more revenues than the Marriott International due to its large base of operation spread across the continent (Abrahams 2007). Choice Hotels International: this is a group of hotels with international franchises totaling right over five thousand hotels. These franchises operate under different brands such as Comfort Inn, Sleep Inn and Cambria Suite amongst others. This company is also bigger than the Marriott International and definitely enjoys higher level of revenues than Marriott International. Intercontinental Hotels: this is deemed the largest hotel in the world judging by the number of rooms it has. It operates in more than a hundred countries across the world. This therefore implies that it is the largest competitor to the Marriott International (Yu 1999). Strategies used by Marriott International â€Å" Marriott International has put in place sales structure that will ensure it remains top in the provision of hotel products in the industry. The sales initiative is c ustomer-centered and it aims at making sales simply, effective and efficient; this also helps the company to establish its roots deeper into the untapped market segments.Advertising We will write a custom report sample on Marriott International specifically for you for only $16.05 $11/page Learn More The strategy enables the customers to operate at one principal contact where he or she can get all product brands. In this way, the Marriott International has managed to meet all the customer needs within a centralized point of purchase. Beside, Marriott International relies on research to establish real customer needs. The company realized the rising level of complexity and number of channels through which customers in the industry secure rooms and accommodation or meetings; to solve these challenges, the Marriott International have come up with ways, through research, to improve the efficiency of its services to customers. It is important to note that the company does research by involving those who are either directly or indirectly in contact with customers or clients. This includes interviewing sales leaders who have one-on-one engagement with clients, travel managers, meeting planners and sales associates. Moreover, the research is undertaken both internally and externally (Reid and Bojanic, 2009). The Marriott International also uses the strategy of evaluating its strengths and weaknesses. This is by obtaining data from various facets of the company and doing accurate evaluation. As a result of both internal and external research the company has established more clear roles for its employees and staff members so that customers get specific services and or assistances from specific company employees or staff members. Furthermore, Marriott International has come up with strategic idea of establishing regional sales offices to offer more effective services to its customers by organizing individual accounts. Internal audit and exter nal audits Businesses are affected by both internal and external factors; the effect is either negative or positive. Internal factors are factors that a business can control while external factors are factors beyond the control of a single business. Internal audits To gather as much information as possible, the management undertakes the process with as many competent employees as possible. It should also analyze both published and unpublished data which will assist it in appreciating the need the prevailing conditions. The following process is followed;Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Gathering of information Testing data validity Interpolating and analyzing information gotten Making strategic decision based on the information gotten The following are some of the parameters found by internal audits; The company has a pool of experienced human resource who is employed on a track record. It has employed a high level of technology in all its processes where it ensures that efficiency is facilitated. Corporate customers require fast and effective services since they are busy; to attain this company has embarked on an efficient technology. Financial Ratio Analysis Ratio Status Gross Profit Margin 17.2% EBIT Margin -1.4% EBITDA Margin 11.3% Pre-Tax Profit Margin -2.6% Current Ratio 1.3 Quick Ratio 0.5 Leverage Ratio 8.2 Receivables Turnover 13.0 Inventory Turnover 5.5 Asset Turnover 1.3 Revenue to Assets 1.3 Return on Invested Capital -5.8% Return on Assets -2.8% Debt/Common Equity Ratio 2.93 Price/Book Ratio (Price/Equity) 10.70 Bo ok Value per Share $2.95 Total Debt/ Equity 3.06 Long-Term Debt to Total Capital 0.75 SGA as % of Revenue 5.9% RD as % of Revenue 0.0% Receivables per Day Sales $29.49 Days CGS in Inventory 66 Working Capital per Share $1.95 Cash per Share $0.33 Cash Flow per Share $-0.17 Free Cash Flow per Share $-1.73 Tangible Book Value per Share $-1.53 Price/Cash Flow Ratio -190.7 Price/Free Cash Flow Ratio 18.4 Price/Tangible Book Ratio -20.88 Internal factor evaluation matrix Internal factor evaluation matrix is a strategic management instrument used in auditing major strengths weaknesses of a company in major operational areas of a business entity. This instrument also provides away of linking the operations areas. Internal strengths Weight Rating Weighted score Largest product provider in the industry 5% 3 0.15 Supplies main airline customers 15% 2 0.30 Good image and reputation 5% 3 0.15 Easily accessible by customers 10% 3 0.30 Strength of manage ment team 6% 4 0.24 Account of limited customer complaints 4% 3 0.12 Rising cash flow 4% 1 0.04 Loyalty of employees and staff 4% 3 0.12 Financial ratios 5% 4 0.20 Internal weaknesses Flooded market 10% 1 0.10 diminutive diversification 8% 2 0.16 Sensitive to raw material prices 15% 2 0.30 Nonexistence f strategic partner 4% 1 0.04 Limited access to global market 5% 1 0.04 Total 100% 2.26 1-major weakness 2-Minor weakness 3-minor strength 4-major strength External Audit CPM-Competitive Matrix Competitive Matrix for the Marriott Company is an array of major competitors of the company. An external audit addresses five area, they are; Economic factors Social and cultural factors Political/governmental structures Technology and innovations and Competitive forces The world is experiencing a rapid technological change; this is brought about by the use of computers in different sectors of a business. Marriot has benefited from the changes; for example the compan y has a website where a customer can log in and communicate directly to the company. These services are available for 24 hours in seven days. In line with the same, the company has embraced computerized marketing and advertisement where it sells its products all over the world through the internet. Internal processes are also facilitated†¦ The model of management has changed with increased enlightened people; customers are continuously demanding for better treatments form companies in the way they are served and the production processes involved. Currently social corporate responsibility management, ethical business products and customer care services have taken center stage. The company has embarked on corporate social responsibilities, it practices in environmental management exercises like tree planting, engage in clean technology among others. In the times of global financial crisis, the government of United States is increasingly adopting laws and regulation aimed at ensur ing that business are conducted effectively, standards have been reviewed and compliance with the treads is important. Factors Marriott International Accor Hilton Hotels Intercontinental Hotels Low product prices 5 3 3 2 Superior quality 3 4 4 4 Flexible products 5 3 3 3 exclusive features 5 2 2 3 Timely product delivery 4 5 4 5 Total 22 17 16 17 External Factor Evaluation Matrix Opportunities Weight Rating Weighted score Industry consolidation 10% 4 0.04 Increased in clients 12% 3 0.36 Expansion opportunities 13% 4 0.52 Reduced operation cost 10% 3 0.30 Asset acquisition 14% 4 0.64 Threats Waning margins 10% 1 0.10 Government supervision 5% 3 0.15 Rising prices of crucial input 6% 2 0.16 Taxes and tariffs 10% 2 0.10 Economic slump 10% 1 0.01 Total 100% 2.38 1-poor 2-below average 3-superior 4-very superior SWOT Analysis for Marriott International Company Marriott International SWOT analysis (Research and Marketing n.d) Strengths High quality brand within the industry International operations with large customer base Prompt delivery of services to customers Low debt liability and strong financial base Well coordinated management team Weaknesses Weak functional performance Vulnerability to economic slowdown Difficulty in accessing credit market Ineffective cost structure management Fluctuating profit margins Opportunities Expansion to other foreign nations/market More asset acquisitions due to high level of privatization Initiatives for transformations Product diversification Recruitment of highly experienced personnel Threats Economic slowdown due to credit crunch Increase in government taxes Entry of new players in the industry Expansion of competitors Political instability inflations Space matrix The space matrix is an instrument used to determine whether aggressive, defensive, competitive or conservative techniques are appropriate for the company. In this case, SPACE matrix is used to dete rmine the appropriate strategy that the Marriott International should adopt for its growth and development. It helps the company to favorably compete with other companies within the industry. When plotted on an X-Y axis, the statistics appears as follows: For Marriott International, it is important that aggressive strategy be adopted. This owes to the fact that the company lags much behind its competitors. By adopting the aggressive strategy, the company will be seeking to catch up and probably outweigh its major competitors. The strategy will be used in new acquisition of assets which are necessary for the company’s expansion to other foreign countries and other regions where it has the potential of creating more market opportunities. Furthermore, the strategy is very appropriate in terms of attracting more clients. With the large number of operators in the industry and the potential entrance of new players, aggressive strategy is most appropriate in grabbing customers and even establishing loyal clients. Grand strategy matrix Internal (Redirecting resource within the company) retrenching unproductive labor force divesture winding up of the company or liquidation reducing operation costs within the company Overcome weakness doing vertical integration improve on cost structure management strengthen functional performance reduce debt burden Maximize strength ensuring determined growth development of new market establishing innovations development of products attracting more qualified and experienced personnel to improve operations of the company External (acquisition or merger for resource ability) Getting into joint venture with other companies Doing concentric product diversification Pursuing horizontal integration Hiring consultants with varied necessary expertise The Internal-External (IE) Matrix This matrix places the company into a nine cell matrix. For the company, the Internal-External Matrix looks as follows: Quantitative S trategic Planning Matrix (QSPM) for Marriott International Company First alternative-acquire competitor Second alternative-expand internally Key factors Weight Attractive-ness Score Total attractive- ness score weight Attractive-ness Score Total attractive- ness score Strengths Exclusive product 0.11 2 0.22 0.08 1 0.08 Location 0.09 4 0.36 0.06 2 0.12 Employees unique skills 0.15 1 0.15 0.13 4 0.52 Product quality 0.11 4 0.44 0.15 4 0.60 Increased productivity 0.09 0 0.00 0.12 3 0.36 Weaknesses Low quality service to customers 0.10 4 0.04 0.13 3 0.39 Poor sales and marketing 0.15 2 0.30 0.10 1 0.10 Product diversification 0.08 3 0.24 0.17 0 0.00 Pessimistic to globalization 0.12 1 0.12 0.06 1 0.06 Total weight 100% 100% Opportunities New market 0.09 4 0.36 0.12 0 0.00 Acquisition of competitors 0.14 4 0.56 0.08 2 0.16 Joining trade alliances 0.16 0 0.00 0.10 1 0.10 Threats Rising competition 0.08 4 0.32 0.12 1 0.32 Price conflict 0.10 3 0.30 0.14 0 0.00 Competitor dominance 0.18 2 0.36 0.09 1 0.09 Forex (US$) 0.09 0 0.00 0.20 0 0.00 Bad tax policies 0.16 0 0.00 0.15 0 0.00 Total attractiveness score 4.08 2.90 The price of a commodity is an element of total cost plus a profit margin. When a target market has been established, there is need to determine the price affordable to the customers. A marketer should be aware of consumer’s trends and their potential. The social class that the product is targeted will influence the price of the products. Recommendations to Marriot International Company A customer is the backbone of a company; the main decision that a marketing manager should make determining his company’s market segment. One of the ways to enter in the target market is marketing mix. The 4Ps represent Price, product/service, promotion, and place. An effective marketing ensures that goods are available to the target customer, when they need them at and they are affordable. Since the Marriott International Company is fast growing, and with the current challenges it faces, it is important that certain recommendations be proposed. The recommendations should be adopted with the sole reason of advancing the company’s global operations. To achieve this, the following recommendations are important: Performance evaluation: the Board of Directors is the top organ of the company. It is therefore crucial that the performance of the board be evaluated with respect to the company’s goals and objectives. Besides, it will also be important to come up with appropriate instruments to be used in evaluating the performance employees and other junior staff members. This can be done through performance management; Restructure marketing techniques: the company is facing stiff international competition and is likely to lose out in case it remains with the same old marketing strategies; the company should consider drawing new market communication strategies that wil l reposition its products in the market. In addition, the company should re-brand its products through careful and skillful innovation in order to attract new customers. To ensure that the operations of the company are successful, it is important that the company defines its operation principles of internal control. Moreover, the company should also establish ways of monitoring and evaluating the internal controls. The company should establish proper criteria according to which the process of risk management will be taking place. the criteria should be in such a way that potential risks are identified as early as the initial warning signs can be spotted and appropriate actions be taken promptly. Financial strength is one of the most important core businesses of the company. To ensure that the company’s financial resource are well managed and utilize, it is recommended that the company gives a clear description on how the internal audit should function to avoid any form of Fra ud or misappropriation of financial resource It will also be important for the company to enhance the flow of information from the top level to bottom level. The flow of information on crucial and sensitive matters should be effective and efficient. This should utilize the most current communication technology. The strengths and weaknesses of the company should be evaluated on a periodic basis in order to identify potential challenges that can affect the normal operations of the company. It is important to note that new challenges arise and can contribute to the company’s already existing weaknesses. Again, the company is likely to gain more strength areas which, if well utilized, can help enhance the competitive advantage of the company. A definite period should therefore be set to be used in monitoring and evaluating the internal weaknesses and strengths of the company. Analyzing the strengths and weaknesses of the company is important since the company will be able to uti lize the available opportunities and cope with threats brought about by the system. Domestic market growth vs. Overseas Expansion of Marriot International The Marriott International Company started as s mall hotel firm in the United States of America; during the following periods, it embarked on aggressive expansion within the local industry. Its growth in the domestic market earned it a lot of revenues that enabled it to start its expansion outside the home market. It expanded its operations to several countries worldwide. The domestic market is getting saturated by new entrants into the industry; this poses threat to the company at local level. However, looking at the international market, there is still great opportunity to access new market segments. This implies that, the company stands a chance to gain more from overseas expansion than domestic market growth. In the process of overseas expansion, the company also stands a great chance of acquiring other companies and new asset s. The most probable candidates for acquisition are the Ritz-Carlton Hotel Company and Hilton Hotels. The most important thing is that Marriott International should focus on acquiring assets of the most performing companies as this will bolster its financial performance and also increase its presence in the market. The two presented takeover candidates are well positioned to ensure the Marriott International achieves its growth objectives and both domestic and international expansion. Reference List Abrahams, J., 2007, 101 Mission Statements from Top Companies: Plus Guidelines for Writing Your Own Mission Statement, New York, Ten Speed Press. Brotherton, B. and Wood, CR 2008, The SAGE Handbook of Hospitality Management, New York, SAGE Publications Ltd. Hoover, G., 2002, Hoover’s Handbook of American Business 2003, New York, Hoover’s, Incorporated. Reid, DR and Bojanic, CD 2009, Hospitality Marketing Management, New Jersey, John Wiley and Sons. Research And Marketing n. d, Marriott International, Inc., Research and Markets, Ireland. Yu, L., 1999, The international hospitality business: management and operations, New York, Routledge. This report on Marriott International was written and submitted by user Yamileth Flores to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here. Marriott International

Sunday, November 24, 2019

Free Essays on Issues On A Contract

In accordance with the law, the Buyer and the Seller have several ways to go about in resolving their disputes. One way to go through the legal system is through a civil trial, where both a judge and a jury preside. The Buyer and the Seller in this case are the plaintiff and defendant, respectively. The plaintiff (Buyer) who is suing the defendant (Seller) for compensatory and punitive damages is accusing the defendant of running him out of business by a breach in the contract. The plaintiff states that since the gasoline weren't delivered to the gas stations, he had to ultimately close down the business. Both the plaintiff and the defendant should hire attorneys with extensive experience in these matters. Once that matter is settled, both plaintiff and defendant should appropriate all the necessary evidence to their attorneys. Evidence can reside in many forms, such as witnesses, documents, and experts. The plaintiff should be aware that the "Burden of proof" lies upon them, and the y will be required to show a preponderance of evidence if the case is to be won. The defendant and the plaintiff can also claim "Discovery" in which both parties can see each other's witnesses, experts, documents, and any other form of evidence before the start of the trial. The jury at the trial will only be looking at the evidence and thus deciding on a verdict based on the facts. When the jury verdict is not based on evidence, the judge has the power to set aside the verdict and make a judgment on his own. The judge's duty is to uphold and define the law, and as stated earlier will also set aside an unreasonable verdict. Both parties should also be aware of another power that the judge holds, which is known as Equity, if a judge proclaims equity then he as the power to take control of the case, because of the unfairness that exists with in the case. Through this the judge can disregard or up hold the law, in which where justice will prevail. After the t... Free Essays on Issues On A Contract Free Essays on Issues On A Contract In accordance with the law, the Buyer and the Seller have several ways to go about in resolving their disputes. One way to go through the legal system is through a civil trial, where both a judge and a jury preside. The Buyer and the Seller in this case are the plaintiff and defendant, respectively. The plaintiff (Buyer) who is suing the defendant (Seller) for compensatory and punitive damages is accusing the defendant of running him out of business by a breach in the contract. The plaintiff states that since the gasoline weren't delivered to the gas stations, he had to ultimately close down the business. Both the plaintiff and the defendant should hire attorneys with extensive experience in these matters. Once that matter is settled, both plaintiff and defendant should appropriate all the necessary evidence to their attorneys. Evidence can reside in many forms, such as witnesses, documents, and experts. The plaintiff should be aware that the "Burden of proof" lies upon them, and the y will be required to show a preponderance of evidence if the case is to be won. The defendant and the plaintiff can also claim "Discovery" in which both parties can see each other's witnesses, experts, documents, and any other form of evidence before the start of the trial. The jury at the trial will only be looking at the evidence and thus deciding on a verdict based on the facts. When the jury verdict is not based on evidence, the judge has the power to set aside the verdict and make a judgment on his own. The judge's duty is to uphold and define the law, and as stated earlier will also set aside an unreasonable verdict. Both parties should also be aware of another power that the judge holds, which is known as Equity, if a judge proclaims equity then he as the power to take control of the case, because of the unfairness that exists with in the case. Through this the judge can disregard or up hold the law, in which where justice will prevail. After the t...

Thursday, November 21, 2019

Why societies collapse Essay Example | Topics and Well Written Essays - 750 words

Why societies collapse - Essay Example They have happened thousands of years ago and will continue to happen as new empires and societies rise and fall. There are different and numerous reasons for the demise and the fall of societies and for most of these societies and civilizations, the causes are the same and similar. The usual aspects that cause the collapse and the decline of a certain civilization or empire are economic, environmental, political, social and cultural factors. Some causes take effect immediately and others are gradual. Some reasons and factors for the collapse of a society are certain and others, a mystery. Throughout world history, there are several notable and famous empires and kingdoms that have collapsed after several years of their rise and development politically, economically and socially. The Han Dynasty in China was one of the most influential and the most powerful empires in ancient China. Today, the majority of an ethnic group of people in China are called â€Å"the people of the Han.â₠¬  Even though they were greatly powerful and was an immense empire, they collapsed after four hundred years of reign and rule. There were several reasons why this great and grand empire and dynasty declined and eventually collapsed and fell. One of the main reasons for their ruin was the wars and the invasion and attacks by different groups that resulted in the weakening of the empire’s economy. ... ty, in an attempt to make reforms that would effectively reinstate and bring back the success, prosperity and the glory of the empire, made far-reaching modifications and alterations. However, natural disasters struck and resulted in a scarcity of food supply. Rebellions by peasants sprung up and Wang Mang died soon after. Although the Han dynasty was able to recover from the great downfall of the economy, it never regained back its great success and affluence and in 220 AD, formerly collapsed and came to an end. After hundreds of years on the other side of the world, the Roman Empire also experienced its rise and fall. Just like the Han Dynasty, it was one of the greatest empires in history and similarly, there were also a number of different grounds and causes of its fall. One of the said key reasons was the split of the Roman Empire between the West and the East (also known as the Byzantium Empire.) There were also several civil wars that occurred. Some emperors such as Commodus g ave in to immorality and practiced violence, which caused his assassination and this resulted in the beginning of the collapse of the empire. The Roman people ultimately lost their power as barbarian ns in the North frequently invaded and attacked. The Roman army started to become disloyal to the empire. The infrastructures such as bridges and pathways were not maintained, causing trade and communication to stop. Christians were heavily persecuted and people gathered in crowds and cheered on as people died violent deaths. The falling economy caused food supply to run out. With all these troubles and problems, the Roman Empire in time collapsed and fell. The causes and reasons for the fall of both the Han Dynasty in the East and the Roman Empire in Europe ere certain. However, it is not

Wednesday, November 20, 2019

Developing a Christian Mind Essay Example | Topics and Well Written Essays - 500 words - 2

Developing a Christian Mind - Essay Example However, it also means, according to Strongs Concordance (Strong 7965), completeness, wholeness, health, peace, welfare, safety soundness, tranquility, prosperity, perfectness, fullness, rest, harmony, the absence of agitation or discord. Shalom is a blessing (The Refiners Fire). There are three levels of Christian relationship. We are called to be in relationship with God, with God’s creation, and with others (Lowe and Claiborne). Our relationship with God is the most basic and critical. That relationship was a gift to us, through Jesus, the life-giver. When Jesus ascended to heaven, he left us the Holy Spirit, so that his ministry is still alive, still dynamic, still with us. By tuning into the leading of the Holy Spirit, and responding to that leading, we can stay within God’s plan for our lives. In that way, God is not something far away and external to us, but is internal and immediate. This is the deepest source of peace, of wholeness, completeness, health, welfare, safety, soundness, tranquility, prosperity, perfectness, fullness, rest, harmony, the absence of agitation or discord. Shalom is God’s blessing. What that looks like, in operation, is that a Christian reads God’s Word, prays deeply, listens to the silence in which God speaks. The peace, Shalom, shows in action, in word, in expression, in patience, in gentleness, in modesty. It shows in a Christian’s embodiment of all the virtues that lead to the other levels. The next level is a Christian’s relationship to God’s creation. Loving God and feeling his love for us, leads us to a great respect for his creation. In the flight of each flamingo, in the wing pattern of each butterfly, in the purity of snow on a mountaintop, in the startle of lightening, in the reflection of creation in the still surface of a lake, in the mist from a thundering waterfall, in the paw of a squirrel, in the whir of the hummingbird, in the strength of an ant and the

Sunday, November 17, 2019

LEGAL ASPECT OF CONSENT IN NURSING Essay Example | Topics and Well Written Essays - 1000 words

LEGAL ASPECT OF CONSENT IN NURSING - Essay Example In case that explicit consent is not available, implied consent or authorisation by primary care givers can be utilised. Legal stipulations require that nurses need to acquire consent before any major medical procedures are carried out. Legally, a person should be in senses, of the legal age of consent and able to form decisions if they are to provide consent. However, it may not be possible for the patient to make decisions if they are not of the legal age of consent, are out of senses or are affected enough not to make sane decision. In such cases, the next of kin are responsible for providing explicit consent for medical procedures. In any of these scenarios, it is the nurse’s responsibility to ensure total confidentiality as a part of essential ethical practice. Confidential information available to nurses may be used against the subject individual who was gained consent from. A breach of confidentiality may occur if the nurse provides information on the patient wi llingly or unwillingly to any unconcerned party without the patient’s consent. Nursing entails a number of different ethical and moral responsibilities much like other professions. One of the key ethical responsibilities of nurses is to ensure that consent is obtained prior to performing any routines on a patient as described by Gallagher and Hodge (2012, p38). Carvalho et al. (2011, p12) detail that it is the responsibility of nurses involved to ensure that all stakeholders including the patient and his care givers are on board in terms of consent to avoid problematic situations later. In addition to the conventional roles of nurses as carers of patients, the roles of nurses and their ethical responsibilities have been on the increase. Parahoo (2006, p469) outlines how consent is also involved in nursing research, where it is essential to obtain the patient’s or their care giver’s consent after being properly informed on how the obtained information will be ut ilised. The Royal College of Nursing (2011, p5) mandates that it must also be taken to note that the ethical dimensions of informed consent in nursing have given way in certain areas to legal principles and codes. Healthcare has required extensive ethical involvement since various procedures are risky, invasive as well as needless at times. Informed consent has been an increasing part of the healthcare sector given the need to protect the interests of the patients. The initial development as ethical guidelines has given way over time to legal practices. This has ensured that patients get to choose what kind of treatment they want to undertake for any medical condition. However, informed consent is not without its complications. Bosek and Savage (2006) relate instances where the patient is unable to express himself or herself such as in the state of a coma or in an emergency where the patient is unconscious. In such cases, legal guidelines and practices exist to ensure that the patie nt’s rights are not encroached upon in the name of necessary and indispensable action. Dimond (2009, p140) provides that this ensures that patients who are unable to speak for themselves still have their rights looked after in the realm of healthcare. Essentially informed consent and its legal and professional aspects tend to protect the interests and rights of both the nurse and the patient alike. The patient is provided with rights to choose treatment and following the applicable laws allows the nurses to avoid professional as well as legal ramifications. It is the primary responsibility of the nurse under the law to ensure that the patient is fully informed before any medical procedures begin. Wood and Wainright (2007, p35) explain that the nurse is under

Friday, November 15, 2019

Deconstruction Of The Rationalist Philosopher Rene Descartes Philosophy Essay

Deconstruction Of The Rationalist Philosopher Rene Descartes Philosophy Essay This deconstruction of a rationalist philosopher such as Rene Descartes is influenced primarily by a heavy exposure to Nietzsche, Marx, Kierkegaard, and Foucault. Upon a personal philosophical synthesis of these philosophers to my self, a reexamination of Descartes produces astonishment that such work is considered honorable and fame-worthy. Rene Descartes is considered to be the founder of analytical geometry, as well as an important contributor to the scientific method, and finally, a philosopher. However, a philosophical scrutiny of this logician shows reveals that there is some legitimate substance lacking in his analysis and attempts to reach truth, and instead only achieves convictions. Such a realization and conclusion implores to unveil the ambiguity of Descartes philosophy and discredit him as an honorable philosopher (while not touching the mathematician). On the Begging of Questions and Initial Fallibility Rene Descartes opens his meditations by recognizing that his conceptions of the world are largely based on shaky foundations and uncertainties, and thus sets out to apply himself to the general destruction of all his former opinions. In the opening, Descartes describes the nature of the task, Now it will not be necessaryà ¢Ã¢â€š ¬Ã‚ ¦ to prove that they [his former opinions] are all falseà ¢Ã¢â€š ¬Ã‚ ¦ [but] the slightest ground for doubt that I find any, will suffice for me to reject all of them. (Descartes, 95) Immediately we are faced with the illegitimacy of such a claim, for it supposes that Descartes is liable to reject all which he doubts. That is, he is liable to reject some true things, and accept some false things so long as he has certainty of them and he would necessarily embrace this. Descartes uses this idea consistently when he claims that that which is known by the senses cannot be accepted as certain or true (and perhaps he is committing one of many fallacies when he implies that certainty equates truth). However, he claims that some things which are known by the senses, such as that he is holding paper, are ridiculous to doubt, for that is the kind of doubt that would have him assimilate myself to those insane persons whose mind are so troubledà ¢Ã¢â€š ¬Ã‚ ¦ (Descartes, 96) Here he most conspicuously begs the question as to what is certain and real, and thus sets the stage for a fest of question-begging which ensues for the remainder of the meditations. A side note concerning his illegitimacy is that when Descartes claims to have doubted everything, he still uses memory and language. Yet how can he trust these faculties especially if he were to apply the same reason to them as he did to his senses that it is imprudent to trust anything which has ever deceived him? Indeed, Descartes cannot doubt everything from the beginning, and for the sake of Construction accepts some premises which are likely to be faulty. (Harrison-Barbet, 127) The Dream Problem Continuing in the deconstruction, Descartes mentions a most interesting point: that there are no conclusive signs by means of which one can distinguish clearly between being awake and being asleep. (Descartes, 96) Descartes attempts to eliminate the ambiguity of what is real and not by implying that that which is doubtless in both the real world and the dream world is doubtless in itself, such as algebra, geometry, and astronomy. However, though these mathematics may appear to be true, it is still fairly uncertain which world is the real one. The Evil Genius / God Problem Descartes suddenly introduces the concept of a God. Supposing that there is a being who is all-powerful and by whom I was created and made as I am, (Descartes, 98) Descartes poses the question as to how he can be certain that that which is established, of the indubitably of mathematics, is not the object of deception by a more powerful being, and his existence and nature are of a major concern for the meditations. First, Descartes proposes the possibility that there is not a true God, who is the sovereign source of truth, but some Evil Genius, no less cunning and deceiving than powerful, who has used all his artifice to deceive me. (Descartes, 100) What Descartes means by true God is uncertain here, as is his term Evil Genius, but clearly the latter is an illusionist who is in the habit or practice of deception. Descartes supposes that this Evil Genius is all-powerful, so that if he is real, then God cannot be, and vice-versa, but simultaneously he professes that the suspension of all judgment and building up his knowledge from only that which is certain protects him from the illusions of the Evil Genius. He does not consider the rational implication that this may lead him to an infinite regress of uncertainty, as in the case of suspecting that he is suspecting something to be untrue, for this is most detrimental to the object of building a foundation and structure of certainty. The Cogito Descartes supposes that perhaps there is nothing which is certain, nor certain to exist, except his self his ego. That is, given the existence of a deceptive Evil Genius, and given that Descartes thinks, it must be logical that that which thinks must exist, and therefore, despite any deception, Descartes exists, and thus Descartes has attained a point of reference and the foundation of all of his knowledge. Firstly, however, Descartes supposes the existence of an Evil Genius, and has not refuted the possibility of an infinite regress in which it is possible that he is being deceived about the proposition that Descartes assumes to be true: that an Evil Genius exists, or he does not. There has been a great wealth of criticisms concerning Descartes cogito, that if we were to focus on this, we would be quite repetitious and dreary, and thus this essay will presume the cogito just as Descartes has that is, that he exists, with reference to a single instance of such criticism from respect: [The cogito] commits the error of circular reasoning; for the I in I am is already presupposed in the I of I think, and any necessity it possess is a matter of logic which has nothing to say about actual existent thingsà ¢Ã¢â€š ¬Ã‚ ¦ (Harrison-Barbet, 126) Indeed, what has Descartes truly doubted before he makes this claim? Everything except what he needs in constructing, it seems he has already presumed an I, and besides that already has a conception of what thinking is (and necessarily what not thinking is). Indeed, Descartes has not doubted everything as he had attempted. (Nietzsche BGE, 24) This habit of not doubting everything and making leaps in logic serve very well in order to create the Cartesian Structure, which is more the goal than reaching truth, though Descartes seems to imply that a structure and Truth would be equal. The Infinite as Beyond Logic and Understanding In Meditation three, Descartes attempts to prove the existence of God, in which, according to his own logic, he is unsuccessful. One of Descartes unwritten premises is that God can be known by logic. Considering a being who is solely a creator, this may be possible, but Descartes God is characterized by being infinite. Thus the question that is most prudent to ask is if God can be known through logical means. Logically, this would mean that there is something to which God is not superior, and therefore calling him an infinite being and knowable through logic is just contradictory. What we cannot do, according to Kierkegaard, is believe by virtue of reason. If we choose faith [or belief] we must suspend our reason in order to believe in something higher than reason. (McDonald) Indeed, Kierkegaard makes a worthy reaffirmation of the futility of trying to know something which is above reason through reason. Supposing, however, that Descartes God so desires, then of course he could be known by logic indeed, but what is next to be examined is if the finite can know the nature of the infinite. Descartes has claimed the potential existence of some supreme, infinite being, and is attempting to gain knowledge about him. However, Descartes is a mortal, finite being, who cannot, without the will of God, grasp the will or nature of the infinite. By definition, even if God allowed this to him, God may have just as well disallowed this. That Descartes presumes that God is allowing himself to be known, and also that he allows himself to be known through logic is a presumption which relies heavily upon two very shaky supports: that Gods will is for himself to be understood or known, and that God is not a deceiver. It seems that it is simple for all knowledge claims to have a base which, ultimately, lies in some unproved assumption (even mathematics, according to Russell), but it is precisely Descartes unique doubting method which makes it so that we cannot grant him the benefit of the unproven assumptions which he makes. The attacks upon the knowledge of God through logic presented above can be applied to Descartes suppositious argument that his conception of God cannot have originated within himself. His claim to this argument is that he is finite, whereas God is infinite, and that the idea of something which is more real cannot originate with something which is less real. Here Descartes is not considering the alternative. That is, he is already begging the question that God exists or is real, when he should also consider that perhaps the idea of the existence of God is less real than himself. This would mean that, even according to his argument, his idea of God may be an illusion, thus making him more real and existing than God or the idea of God, whereas this idea is only an idea, and his existence is real. Therefore, he would be the creator of something more imperfect (the illusion), thus being more perfect than the idea of God, which, according to his Cartesian logic, is a legitimate argument which he has failed to consider. In considering that his idea originated from God, he is begging the question that God exists. Furthermore, Descartes claims that he cannot doubt the idea of God because he has a clear and distinct perception that it is true. Once more, despite the shakiness of the presumptions base and logic, with the proof of God, Descartes is successful at beginning to convince himself that there are some things which he can begin to believe and accept. On the Reason for Existence Now, Descartes presents a most interesting argument. He claims that he exists, and that this existence must have a cause, which may be from himself, that he has always existed, his parents, something less perfect than God, or God, and that he could exist for no other reason. (Wikipedia, argument outline) Descartes naivetà © in the matter of refuting his goals will be exploited here. Firstly, he supposes that perhaps he created himself, but refutes this by claiming that if this had been the case, he would have made himself perfect. If I were [God] I should certainly doubt nothing, I should conceive no desires, and finally I would lack no perfection of which I have in me some idea . This is a very adolescent approach to refuting this, for one may simply ask how Descartes knows the nature of God once more. Indeed, If Descartes were God and his own creator, is it not possible that he would make himself ignorant to alleviate his boredom of omniscience? Is it not possible that he would make himself believe that he is human? By Descartes definition, God can do anything he wills, and thus how can Descartes claim to know what God would like? This arrogance is mirrored in a poor refutation of his argument. Perhaps he has convinced himself that he is not God, but this refutation is a very dim one. Furthermore, how does he know the nature of perfection? Descartes is supposing that as he is right now is imperfect. He does not consider that perhaps he is a perfect being: indeed, that perhaps the consideration that he is imperfect, that he is lacking, that he is finite, and doubting everything, perhaps all are functions of perfection, including considering a wrong conception of perfection. This would make Descartes a perfect being, but nonetheless one who is confused and perhaps discontented, but Descartes fails to even consider this, instead reverting to an old idea of perfection, which by now has evolved from simply supremely existing to being doubtless and undesiring too. Descartes other sources of existence will not be refuted because they are so embarrassing, but he then wonders how, given that God exists, he received this idea. He quickly dismisses that it was created by him, begging the question, and asserts that it is an innate idea, and that it was placed there by God at birth. He gives no substance to this claim, and concludes the third meditation with a most disturbing note: that God is not a deceiver. This attempt to shed light upon the nature of God is once more an arrogant question-begging leap. Descartes claims that deception is an imperfection. How he knows this, or how he can possibly know what perfection is, he leaves uncertain and assumed once more. Apparently, it is because he has an idea of perfection, and deception is not as perfect as the absence of deception in his mind. However, it is essential to understand that this very idea is reliant on the premise that this is indeed the case. For if God is a deceiver, then he is essentially equal to the Evil Genius, and may have well placed a wrong idea of perfection in Descartes mind. Descartes claim that deception is imperfect stems from the premise that deceit stems necessarily from some defect, which is a horrendous question-begging root, for he automatically disregards any of these defects as attributes of God simply because that is the way in which he conceives of them. That is, anything which he conceives of as bad, ther efore, is bad. He doesnt question his ability to make this claim. However, this is alright for Descartes, for he is desperate to erect his structure of certainty already why not skip and ignore some steps so long as he can have certainty? On the Benevolence of God Descartes claims that God must be benevolent, and gives substance to this claim by further claiming that God cannot be a deceiver, since deception is imperfect. This idea of perfection stems from his clear and distinct ideas of perfection, which are true by virtue of all of his doubtless claims being true due to the premise that God is not a deceiver. However, Gods benevolence is dependent upon Descartes clear and distinct perceptions, which thus creates a very circular reasoning. And what of the nature of God? Can omnipotence truly coexist with omni-benevolence? Supposing, as Descartes has, that there indeed exists an infinite being who is supreme to all other things ever conceivable and existing, there arises the paradox of an infinite benevolence. Can God be both omni-benevolent and omnipotent? For indeed, if he were omni-benevolent, then he would necessarily have no capacity for malice, and thus once more not be infinite. Can it be possible that Descartes is considering that, if God should so will it, he could not express pure malice? Is God thus limited? Is he then still an infinite God? Perhaps his idea of benevolence was instead opposite to perfection, and he has just proved the existence of the Evil Genius? These utterly absurd assumptions which the finite mortal being Descartes attempts to make about the nature of God are truly disturbing. Indeed, even through logic, what is understandable about God is that we may be wrong in all of our conceptions of him, but we may also be right in some. Indeed, Descartes miserably failed to examine that nothing can be certain about that which is more infinite than our finite understandings. Thus, the premise of the omni-benevolence of God which Descartes claims through his circular reasoning will not be granted to him, and anything further built upon the expectations that all of his clear and distinct ideas are true, and that God is not a deceiver, are built on top of such a shaky foundation that will be considered as unreliable sources of truth and reason. Thus, we have the possibility that God is indeed a deceiver, and both the deconstruction and the early reconstruction will be reexamined. The Evil Genius / God Problem Reexamined Descartes early doubts concerning the Evil Genius and God reappear, and the concept that the Evil Genius and God are the same is a possibility, though it must be admitted, that this is rather unknown. Indeed then, Descartes was correct in doubting everything, for indeed, everything may be a deception and an illusion, and everything he may seem to know has the potential to be false. (The Radical Academy) The Dream Problem Reexamined When considering that God/Evil Genius may be real and existing, and possibly deceiving, the Dream Problem is given a whole new perspective. Indeed, even the things which are true in both the real world and the dream world, such as mathematics, may be deceptions created and placed into Descartes mind by this infinite being. This would mean that Descartes would truly have no knowledge of what is real and what is a dream, if even his conceptions of real and dream are legitimate conceptions in the first place. This leads us to Descartes most genuine statement from the beginning of his treatise, that [maybe] there is nothing certain in the world. (Descartes, 102) Beyond Infinity The reasons for which Descartes arguments following the establishment of the existence of an infinite being are invalid is because he constantly refers to this infinite to propagate that he cannot be wrong in what he conceives because he believe the existing God to be benevolent and not a deceiver. However, since this premise is so weak, his structures of mathematics and sciences, and then in the end senses and other bodies are so unstable that, even if true, are inconsistencies based on a weak premises which do not deserve to be examined. Descartes fails to achieve truth (but not in building a structure). Conclusion: On the Philosophy of his Mind A Structure of Secure Certainty It is most appropriate to mention an analysis of Descartes meditations and what he has achieved. Rene Descartes began his meditations by hoping to eliminate all doubt and achieve certainty. By the end of the meditations, it appears that he has done just this. However, his flaws, incessant question-begging, and absurd philosophical method have been pointed out above, thus raising the inquiry of the coexistence of the absence of doubt and truth. Descartes primary aim was to eliminate doubt, and by the very end he is shown to be doubtless indeed. However, the matter is different when concerning truth. Descartes has mentioned that in his life he has struggled to find something certain, and the Cartesian Structure which he has constructed for himself is perhaps the very thing for which he had been searching. Indeed, Descartes may now rest easily accepting that everything which he clearly and distinctly perceives is true, and that everything he considers, therefore, is essentially true for he believes that he could not be deceived. Yet this goes back to an original concern of rejecting truth or accepting untruth. By the end of the Meditations, it is clear that truth and untruth are for Descartes merely functions of what is certain and what is doubtful. That is, for him, truth or untruth is a quality which an idea gains as one is accustomed to it (such as in the Cartesian Structure), and so long as he is doubtless about it, he is living his philosophy well. Essentially what this means is that, though Descartes may fail at reaching truths logically, at least he removes doubt from himself, and may rest easily. It is for this reason that the Cartesian philosophy is one which is a philosophy solely for Descartes (and perhaps those of similar mental properties). That is, this philosophy, which is based upon comfort in certainty and anti-doubt, cannot have a universal application to all humans, but only for himself, for perhaps he alone can achieve a comfort with this exact method. Thus, Descartes reconstruction provides him with a method for removing doubt, but cannot be used by others to remove doubt, nor to reach much truth, for their psychological states vary from Descartes, who has created a system which works for himself (it is considered that this may work for some others, but these are generally not considered here, thus only slightly mentioned in these parentheses). Thus, has Descartes eliminated doubt? Indeed, yes he has, and it just so happens that he has achieved this psychological state philosophically. However, it is not a philosophical state of truth at all perhaps solely the state of potential truth. For Descartes, however, it is simpler, clearer, and more distinct to conceive of these two as synonymous as he takes a nap from six long and excruciating meditations, allowing him the luxury of defining metaphysical and epistemological as he pleases. His philosophy is essentially the propagation of his psychology in the erection of his Cartesian Structure, that this structure is the very thing necessary to discard doubt. Or in Friedrich Nietzsches words, every great philosophy so far has beenà ¢Ã¢â€š ¬Ã‚ ¦ the personal confession of its author and a kind of involuntary unconscious memoir. (BGE, 13)

Tuesday, November 12, 2019

Internal Look into Infidelity and the Outcomes Essay

Infidelity can happen at the blink of an eye, especially if a person is not aware of their current relationship standings with their partner. A partner may display two types of infidelity, emotional and sexual. Each type of infidelity is seen differently by men and women on an opposite scale according to (Buss, Larsen, and Westen, 1996; Buss et al., 1992; Buunk et al., 1996; Trivers, 1972). The causes for infidelity are somewhat the same for men and women; however, there are a few differences that vary between the two groups. When infidelity has happened the decision is ultimately whether a couple will either focus to stay together or dissolve the relationship. Through a deeper look between the two types of infidelity, along with the perception men and women have about its outcomes, a definite understanding is very clear why and how infidelity usually happens in the first place. Although many relationships survive infidelity, â€Å"The trust is gone, completely gone,† says Mic hael Baisden, relationship counselor and author of Never Satisfied: How and Why Men cheat. â€Å"And trust is the most important thing in a relationship.† The decision will vary from person to person on the continuance with a relationship after the other partner cheats. For myself, it depends on who the person is, my standards often change from partner to partner. Infidelity defined is an action or state of being unfaithful to a spouse or another sexual partner. According to the most prevalent study using the framework of evolutionary psychology a study used by Buss, Larsen, Westen, and Semmelroth (1992), individuals where asked whether they would be more upset or jealous, if their partner had sexual intercourse or formed a deep emotional bond with someone else. Men and women were very different in their answers. Emotional infidelity occurs when a partner gets involved with caring deeply for a person that that is not their significant other. An emotional infidelity can hurt just as much to the other person as if they had already had sex with the other person involved. Sexual infidelity is the actual act of having sex outside of a person’s current relationship or marriage. When this action occurs, it is almost certain that the relationship will have troubling times ahead. How these two types of infidelities are seen by both men and women vary greatly on the scale. Men are very likely to become upset and end a relationship if  their girlfriend or wife were to have sexual encounters with another man vs. an emotional connection. The same cannot be said about women. According to (Buss, Larsen, and Westen, 1996; Buss et al., 1992; Buunk et al., 1996; Trivers, 1972), women tend to overlook a sexual infidelity but, are more affected by emotional bonds their boyfriend or husband acquires with another woman. Men tend to have a fear of uncertainty with offspring if a woman commits sexual infidelity that in turn tends to make him more susceptible to leaving a relationship. On the other hand, women are more invested in the emotional stability in her partner which in turn makes the woman more angered and upset over an emotional infidelity. The perceived outcomes for the two different types of infidelity are total opposites between men and women whereas the causes for infidelity is somewhat similar. The causes for infidelity are almost the same for men and women. Jennifer Harman, PhD., a professor of psychology at Colorado State University, stated â€Å"People do not just cheat for no reason. It used to be perceived that men were the bigger cheaters, however, according to the National Opinion Research Center study found that women having affairs rose from 14 percent to nearly 40 percent over the past 20 years. Women are in need of passion from their partner. Even the small things from walks in the park to a wine tasting can fulfill dissatisfaction. Petty arguments that hold insecurities and grudges is common for most women to experience. A need for her partner to understand and talk openly about problems and solutions is key for some women to feel connected. Women are also more attracted to men who are confident and ambitious which can sometimes lead to dissatisfaction with their partner if they are not in a manly position. Men also tend to have the same outlook when cheating comes to mind. If a man succeeded in filling his ego tank up an affair would make him feel powerful and desired. Sometimes men cheat because they are not being understood by their partner. If men were more open in communicating feelings freely, this would not be an issue. When men cheat the difference to theirs actions is a need to escape the reality of home rather than leave their relationship. Women, however, are typically silent in their actions but tend to plan an escape route out of the relationship after they begin cheating. The solution to ending a cheating cycle is to either dissolve the relationship or work on overcoming the struggles infidelity has caused on the relationship. Though people  sometimes choose to work things out, many ultimately work together for dissolving the relationship. Overcoming infidelity is very difficult task. Trust is compromised and very hard to regain on many levels and often takes years to rebuild. Without trust in a relationship, it is almost inevitable for disaster since trust is the viewed as the core for holding a relationship together. To overcome this is sometimes not worth the stress, time and patience, especially if this is just a romantic relationship with no children involved or when a marriage is at stake. On the other hand, long term relationship and married couples will often try to work through these troubling road blocks. When a person has more time invested or other things at stake, the decision is more comfortable to make when working things out. Some of these relationships and marriages last after infidelity but half do not. When a couple comfortably communicates and understand the deepness of how infidelity affects a relationship before, they agree to commit the partnership will be more successful. The most important factor is understanding to what extent infidelity can occur as both male and female have shown different tolerances for emotional and sexual encounters. Just having a deeper look into how differently men and women think help to understand their actions. With the listed information in mind, it is just as important to remember that women enjoy time with their partner, openness with information, and a man that is confident in himself. Men have a larger ego that needs to be stroked often, just saying how good he looks, or less nagging by their partner and more open communication they tend to have their needs met. When infidelity occurs because none of these needs is fulfilled, it is almost certain the relationship will not last. Just by knowing these things should make any male or female want to rethink actions or even the possibility of starting or moving ahead in a relationship.

Sunday, November 10, 2019

The Analysis And Application Of The Balance Sheet

Financial accounting is one of the most popular major in the world. In the study of accounting, people must know and use expertly the three accounting statement, balance sheets, cash flow, and income statement. It is the most basic and useful skill in one’s career of accounting. But in the four basic financial statement, the balance sheet or called statement of financial position is the only one which describe a single point in time of a business’ calendar year.â€Å"In financial accounting, a balance sheet or statement of financial position is a summary of the financial balances of a sole proprietorship, a business partnership, a corporation or other business organization, such as an LLC or an LLP. Assets, liabilities and ownership equity are listed as of a specific date, such as the end of its financial year. A balance sheet is often described as a snapshot of a company's financial condition. †(Williams,Jan R,ibid,2008)Therefore, this essay will force on the ba lance sheet, it can help student understand the balance sheet better.A standard company balance sheet has divide into three parts: assets, liabilities and ownership equity. â€Å"The main categories of assets are usually listed first, and typically in order of liquidity. †(Daniels, Mortimer ,1980) â€Å"Assets are followed by the liabilities. The difference between the assets and the liabilities is known as equity or the net assets or the net worth or capital of the company and according to the accounting equation, net worth must equal assets minus liabilities.†[Williams, Jan R,2008]†Another way to look at the same equation is that assets equals liabilities plus owner's equity. Looking at the equation in this way shows how assets were financed: either by borrowing money (liability) or by using the owner's money (owner's equity). Balance sheets are usually presented with assets in one section and liabilities and net worth in the other section with the two sections â€Å"balancing†. A business operating entirely in cash can measure its profits by withdrawing the entire bank balance at the end of the period, plus any cash in hand.However, many businesses are not paid immediately; they build up inventories of goods and they acquire buildings and equipment. In other words: businesses have assets and so they cannot, even if they want to, immediately turn these into cash at the end of each period. Often, these businesses owe money to suppliers and to tax authorities, and the proprietors do not withdraw all their original capital and profits at the end of each period. In other words businesses also have liabilities.†[wikipedia, balance sheet]A balance sheet summarizes an organization or individual's assets, equity and liabilities at a specific point in time. We have two forms of balance sheet. They are the report form and the account form. Individuals and small businesses tend to have simple balance sheets. [the original, 07,15,2007] L arger businesses tend to have more complex balance sheets, and these are presented in the organization's annual report. [Microsoft Corporation balance sheet, June 30, 2004] Large businesses also may prepare balance sheets for segments of their businesses.[Global Financing]A balance sheet is often presented alongside one for a different point in time (typically the previous year) for comparison. [Balance sheet comparing two year-end balance sheets] â€Å"A personal balance sheet lists current assets such as cash in checking accounts and savings accounts, long-term assets such as common stock and real estate, current liabilities such as loan debt and mortgage debt due, or overdue, long-term liabilities such as mortgage and other loan debt.Securities and real estate values are listed at market value rather than at historical cost or cost basis. Personal net worth is the difference between an individual's total assets and total liabilities. †[Personal balance sheet structure] â⠂¬Å"A small business balance sheet lists current assets such as cash, accounts receivable, and inventory, fixed assets such as land, buildings, and equipment, intangible assets such as patents, and liabilities such as accounts payable, accrued expenses, and long-term debt.Contingent liabilities such as warranties are noted in the footnotes to the balance sheet. The small business's equity is the difference between total assets and total liabilities. †[Small Business Administration] There are anther type of balance sheet is US small business balance sheet. It is a small business balance sheet lists current assets such as cash, accounts receivable, and inventory, fixed assets such as land, buildings, and equipment, intangible assets such as patents, and liabilities such as accounts payable, accrued expenses, and long-term debt.Contingent liabilities such as warranties are noted in the footnotes to the balance sheet. The small business's equity is the difference between total ass ets and total liabilities. Guidelines for balance sheets of public business entities are given by the International Accounting Standards Board and numerous country-specific organizations/companys. â€Å"Balance sheet account names and usage depend on the organization's country and the type of organization. Government organizations do not generally follow standards established for individuals or businesses.†[Personal balance] If applicable to the business, summary values for the following items should be included in the balance sheet:[16] Assets are all the things the business owns, this will include property, tools, cars,Current assets,Cash and cash equivalents, Accounts receivable,Inventories,Prepaid expensesfor future services that will be used within a year,Non-current assets (Fixed assets),Investment property, such as real estate held for investment purposes,Intangible assets,Financial assets (excluding investments accounted for using the equity method, accounts receivabl es, and cash and cash equivalents), Investmentsaccounted for using the equity method, Biological assets, which are living plants or animals.Bearer biological assets are plants or animals which bear agricultural produce for harvest, such as apple trees grown to produce apples and sheep raised to produce wool. [Epstein, Barry J. ; Eva K. Jermakowicz ,2007] the liabilities is include: Accounts payable, Provisionsfor warranties or court decisions,Financial liabilities (excluding provisions and accounts payable), such as promissory notes and corporate bonds,Liabilities and assets for current tax,Deferred taxliabilities and deferred tax assets,Unearned revenue for services paid for by customers but not yet provided. Further more The net assets shown by the balance sheet equals the third part of the balance sheet, which is known as the shareholders' equity.It comprises:Issued capital and reserves attributable to equity holders of the parent company (controlling interest), Non-controlling i nterestin equity. Formally, shareholders' equity is part of the company's liabilities: they are funds â€Å"owing† to shareholders (after payment of all other liabilities); usually, however, â€Å"liabilities† is used in the more restrictive sense of liabilities excluding shareholders' equity. The balance of assets and liabilities (including shareholders' equity) is not a coincidence. Records of the values of each account in the balance sheet are maintained using a system of accounting known as double-entry bookkeeping. In this sense, shareholders' equity by construction must equal assets minus liabilities, and are a residual.Regarding the items in equity section, the following disclosures are required: Numbers of shares authorized, issued and fully paid, and issued but not fully paid, Par valueof shares, Reconciliation of shares outstanding at the beginning and the end of the period, Description of rights, preferences, and restrictions of shares, Treasury shares, incl uding shares held by subsidiaries and associates, Shares reserved for issuance under options and contracts, A description of the nature and purpose of each reserve within owners' equity The last part in this essay will introduce Balance sheet substantiation. ‘Balance Sheet Substantiation is the accounting process conducted by businesses on a regular basis to confirm that the balances held in the primary accounting system of record (e. g. SAP, Oracle, other ERP system's General Ledger) are reconciled (in balance with) with the balance and transaction records held in the same or supporting sub-systems.Balance Sheet Substantiation includes multiple processes including reconciliation (at a transactional or at a balance level) of the account, a process of review of the reconciliation and any pertinent supporting documentation and a formal certification (sign-off) of the account in a predetermined form driven by corporate policy. Balance Sheet Substantiation is an important process that is typically carried out on a monthly, quarterly and year-end basis. The results help to drive the regulatory balance sheet reporting obligations of the organization. Historically, Balance Sheet Substantiation has been a wholly manual process, driven by spreadsheets, email and manual monitoring and reporting.In recent years software solutions have been developed to bring a level of process automation, standardization and enhanced control to the Balance Sheet Substantiation or account certification process. These solutions are suitable for organizations with a high volume of accounts and/or personnel involved in the Balance Sheet Substantiation process and can be used to drive efficiencies, improve transparency and help to reduce risk. Balance Sheet Substantiation is a key control process in the SOX 404 top-down risk assessment. ’[University of Victoria (Canada) balance sheet accounts] To sum up, it can be seen that the balance sheet have a lot of point, it worth to resea rch, to think deeply. The balance sheet is the first step of your accounting career, it also is the skill which will follow you whole accounting career.