Saturday, August 31, 2019

Fly in the ointment

He was very well known for his short stories that were collected in number of volumes Tone & Mood Tone: Realistic. Pessimistic Mood: Sad, desolate Background The background Is about a son who wants to help his dad that has Just gone bankrupt. Everything from the factory was taken away by the creditors, however there is a sign outside the factory which is freshly painted and the brass plaque outside the office is shining.Character/Characterization There are only two characters In the story: Harold: -Harold has no illusions about his father. -Made his life somewhere else though he doses t have much money he should help his father. -Trusts his father despite he Is aware of his wheeling-dealing ways. Helping him makes him feel mean and disloyal. Harold ‘s Father: -Mixture of bravado and weakness. -Shifty, boastful and dishonest. Feels -Not -He never misses an opportunity to deride his son's position in life by making negative comments. Plot -The fly in the ointment is about a son, Harold who is worried about his father that as gone bankrupt, his father has worked for many years and he was expecting him to be in a very bad state as he had last seen, but then he sees him very optimistic about his situation. – They then talk and the son gets to see his father's two faces, one good and a bad one.In the end the father decides to give up and live without money. Summary -Harold wants to help his dad that was bankrupt -They chat for a while and the dad tells him how if he wasn't optimistic he would've already been dead -The dad decides to give up on money and live without it The son offers his father some money and he accepts Literary Devices Used -There is some foreshadowing when the son is going to enter his father's place: â€Å"The name of the firm, newly painted too†¦ Eely polished†. It lets us know that his father isn't in the same situation his son remembers him. Vocabulary & Expressions -A fly in the ointment means -someone or something tha t spoils a situation which could have been successful or pleasant. -The father is the fly in the ointment in this story as his father says: ‘Eve made my mistakes. I was thinking about it before you came. You know where I went wrong? You know where I made my mistake?†¦ The father himself admits he messed up the whole business and as his son says ‘Don't oblige me to say we know all about it' it means that they all know about it and that his father had problems with money Symbolism -The fly in the room they're talking in is one of the father's weaknesses. It symbolizes his lust for money that he's unable to reach. When he tries to go to the roof he's very unable to and makes him appear as he is more old than he already is.Analysis -A fly in the Ointment has Just two characters and it depicts a dysfunctional relationship between a father and his son, Harold. The father is an aggressive personality. -There is a streak of dishonesty and cruelty in him. He has Just gone ba nkrupt but has the attitude that it is for the best. -He claims he has no need for money but plans to live by the sea enjoying the sun which he can't shake off. -Harold is aware of his father's flaw and even if he's mean to him he tries to help him. The father has mask on all the time and it slips every now and then.

Letter of Advice for a Newly Engaged Couple Essay

Congratulations Susan and Gerald on your impending marriage. If I might, I would like to contribute some words of advice and suggest some effective communication tools to make your marriage successful and satisfying. Successful communication between couples increase the likeliness for a happy marriage, something every couple strives for. Communication is a process of many aspects that must be continually practiced and perfected. Though there are stumbling blocks in any relationship that may affect communication, following the advice in this letter will help you learn the many aspects of the communication process that must be continually practiced and perfected. I have put together a list of suggestions of communication tools and things to watch out for you both that will serve as a helpful guide in working towards effective communication in your marriage. The list begins with the first effective communication tool which is to develop and practice perfecting your emotional intelligenc e. â€Å"Accurately perceiving others’ emotions may help to more correctly perceive the partner’s needs and opinions and result in better perspective taking.† (Schrà ¶der-Abà © & Schà ¼tz, 2011, p. 156). Without emotional intelligence, you will not be able to understand, interpret, and correctly respond to the emotions of the other person. Emotional intelligence allows my husband to correctly perceive when a particular issue is important to me even if he does not feel the same way. By disregarding the importance of the issue for me, he is showing a lack of empathy and/or a lack of sensitivity towards the situation. The repeated practice of this process helps couples in developing â€Å"relationship satisfaction or closeness† with each other. (Schrà ¶der-Abà © & Schà ¼tz, 2011, p. 156). â€Å"People who are aware of their emotions and are sensitive to the emotions of others are better able to handle the ups and downs of life, to  rebound from adversity, and to maintain fulfilling relationships with others.† (Sole, 2011, Ch. 2.5, para. 4). Read more:  How many words is a 10-minute speech. Emotional intelligence can be achieved by raising self-awareness, providing empathy for the other person, and by developing self-control over your emotions. (Mind Tools, 2013). Self-awareness is paying attention to what you are focusing on and how you will interpret the world. (Sole, 2011, p. 74). Self-awareness will allow a person to have control over their thoughts, emotions, reactions which will all have an effect on their behavior. A person that does not develop self-awareness could make tense situations worse by their behavior, reactions, lack of empathy, or a lack of sensitivity. A person that does not have control over their emotions lessens the likeliness of rational and coherent thinking. The next communication tool on my suggested list is to practice self-disclosure, also another opportunity to develop emotional intelligence. Self-disclosure is described as â€Å"sharing your private feelings, fears, doubts and perceptions with your partner.† (Schoenberg, 2011). There is nothing to be gained if there is no self-disclosure between two people. The ideal self-disclosure between each other should mirror each other. If the level of self-disclosure is not identical for each person, it could lead to feelings of resentment, anger, embarrassment, low self-esteem, and the like which can lead to conflict. As the back-and-forth of the self-disclosure process progresses, so should the level of intimate information. If the levels of self-disclosure are mirrored, it can build a feeling of trust and it can give each person a feeling of closeness to the other person. When my husband and I first started dating, we would spend hours deep in conversation getting to know each other. We have since enjoyed talking to each other. It is easily forgotten how to have meaningful conversations amid the bustle of life where functional conversation or polite pleasantries become a daily routine. In an article I read that was written by Schoenberg (2011), it suggests taking at least 10 minutes per day to discuss self-disclosure topics with each other. This could be a great technique to build a strong and firm foundation that also helps strengthen your emotional intelligence skills. As we grow older, we change in our feelings, perspectives, perception, and the like. In taking the time to practice the suggested daily 10 minutes to engage in mini sessions of self-disclosure, it keeps a couple connected, growing together in sync, and  it improves the quality of communication. I will use myself and my husband as an example of the effectiveness of the 10 minute self-disclosure technique. My husband is busy with his day at work in the Army and I am busy with school and taking care of the kids. Every day is a nonstop busy day where we each have our responsibilities. Every evening before we got to sleep, my husband and I take the allotted time to remember ourselves as a couple. Even though we have been married for 11 years, we still ask each other simple open ended questions such as, â€Å"What movie did you like the most as a kid?†, â€Å"What did your family do for fun growing up?†, and â€Å"What places would you like to visit?†. When you ask open-ended questions such as â€Å"who†, â€Å"what†, â€Å"where†, â€Å"when†, â€Å"why†, and â€Å"how†, it requires â€Å"more than a â€Å"yes† or â€Å"no† answer and encourages the other person to talk†. (Sole, 2011, p. 172). There is always a possibility for you to run into stumbling blocks within interpersonal interactions to each other. Stumbling blocks could be in the form of self-image, self-esteem, and misinterpretation. Self-image is what we tell ourselves what we look like, if we are fat or skinny, pretty or ugly, smart or dumb, and the like. It is important to have a positive self-image because in accepting and loving yourself, it will allow you to be accepted and loved by another person. (Sole, 2011, Ch. 3.1, para. 29). If you do not have a positive self-image, it can be difficult to accept that another person accepts and loves you which could lead to distrust in a relationship. Self-esteem is your sense of self-worth and the level of satisfaction you have with yourself. (Sole, 2011, Ch. 3.1, Para. 30). A low self-esteem could cause problems within the relationship because it could bring a pessimistic attitude to difficulties that may rise. For many people, weight issues have the potential to cause low self-esteem. A great example of this concept would be myself at the times when I am at my heaviest and/or I am badly in need of a haircut. My outlook is grim and chocked with frustration. I tend to have a negative attitude towards those around me and I have little to no desire to leave the house. This is in opposition to when I have improved my appearance and my self-esteem raises along with my attitude. I try to maintain a healthy self-esteem, which I suspect allows me to pull myself out of the pocket of low self-esteem when needed. A person with a healthy sense of self-esteem thinks highly of themselves and has confidence in their ability to bounce back from any adversities. If I did  not do my best to maintain a healthy self-esteem, I do not think I would be able to pull myself o ut of the low pockets of self-esteem. Instead, I would most likely fall into a depression. To further demonstrate this concept, we can use an analogy of a person that takes vitamins on a daily basis. The person takes vitamins to strengthen their immune system but that does not guarantee they will never get sick. A healthy immune system will â€Å"make you less vulnerable to disease and better equipped to overcome it†. (Esteemed Self, 2013). In applying this analogy towards a person’s self-image, a healthy self-image will not guarantee there will never be adversities. A healthy self-image will make a person less at risk of succumbing to adversity and able to overcome it. In essence, having a healthy self-image allows a person to believe in themselves and to be okay with the way they look, feel, and so forth. Another potential stumbling block is misinterpretation. Misinterpretation occurs when one person incorrectly perceives the message of the other person. It is important to give feedback and to receive fee dback to ensure proper communication. Correct understanding is essential for effective communication between each other. Misinterpretation can come from the tone in a person’s voice or from any nonverbal communication. The tone of a voice can sound very unfriendly from the sender, perhaps from having a bad day, which could confuse the listener. The listener could internalize the negative tone in the speaker’s voice thinking it is directed at them. Other problems with the tone of our voices could include unclear mumbling, yelling, talking too fast, or an irritated tone could all contribute to miscommunications. We must be conscious of the tone in our voices to avoid any miscommunications. Nonverbal communication is the message that our bodies give off. Much like the tone of our voices, it is important that we are mindful of what our body language is telling the person we are speaking to. For example, what we do with our eyes while we are communicating can signal to the other person if we are uninterested or bored in the conversation (not making eye contact, looking away, looking at our wat ch, etc.). Much like our eyes can communicate a message to the other person, so can our facial expressions. Our facial expressions can signal to the other person how we feel but, at times can be miscommunicated as insincerity. (Sole, 2011, p. 119). Body posture and hand gestures are also part of the nonverbal communication that we must be cognizant of. Body  posture can send messages of disinterest if, for example, a person is folding their arms while they are communicating. Folding your arms can be very tempting to do, especially during a conflict. The examples of nonverbal communication mentioned will only serve as an aggravation to the situation, or rather conflict. An example of this is when my husband would smile as he was making a point during our disagreements (conflicts). It was not a genuine smile, but rather a condescending smile. After thinking about the behavior during our disagreements, my husband and I made a pact to do our best at avoiding this type of negative nonverbal communication. It is important to practice a healthy sense of self-concept, which is an inventory of your strengths, weaknesses, traits, race, heritage, and any other description that makes you who you are today. (Sole, 2011, Ch. 3.1, para. 1). Throughout your life up to this point, you have had many experiences to react and interpret different situations. My particular example of this would be the cultures that I grew up in. One illustration would be the Hispanic culture that my family and I are a part of. I experienced a sense of belonging to the Hispanic community and it therefore played a part in defining my self-concept. A sense of belonging is an important experience for a person so that they will see themselves as â€Å"loved, loving, and valuable†. (Ferrer & Fugate, 2003). In short, a person with a healthy sense of self-concept is able to have balance in their lives and is able to have better control over themselves, such as their emotions. This healthy sense of self-concept has a positive effect on relationships. Much like self-esteem or self-image, a negative sense of self-concept has the potential to keep a person from developing a feeling of belonging. In lacking the feeling of belonging, it could serve as a wedge that separates the individual from another person thus preventing any closeness in forming. Throughout our formative years, we experience reactions from people that serve as a form of feedback or we perform a self-analysis on ourselves based on that feedback. One or both of these make their own particular contribution in shaping our self-concept, a sense of who we are based on a combination of the cultures we have belonged to. Over time, this combination of who we are strengthens our self-concept and is an important influence on your ability to perceive and overcome difficulties. In application to your relationship, your self-concept has an influence on how you will handle  personal and sensitive issues that may arise. When communicating with each other, it is essential to develop good listening skills. Listening has the power to make the other person feel worthy, appreciated, and respected. It is a very uncomfortable feeling when you are speaking to someone, they have poor listening skills, and you are left to wonder if they even care about what you are talking about. Comprehension listening, or â€Å"critical listening†, is listening for facts, information, or ideas that may be of use to you. (Sole, 2011, Ch. 7.3, Para. 16). Empathetic listening is when you make an attempt to put yourself in the other person’s shoes. (Sole, 2011, Ch. 7.3, Para. 18). Both types of listening will be of great use to you in your marriage. A great technique for both types of listening is the speaker-listener technique. To begin the exercise, the first speaker has the floor and when he or she is finished, the listener then summarizes what the speaker just said. This process is repeated back and forth throughout the disagreement or conversation. This technique helps in ensuring both people communicating are understanding each other. In taking a moment to summarize what the speaker has said, it gives validation to the speaker. This could also tie into emotional intelligence, or more specifically, the ability to be empathetic towards the other person. When a person does not feel validated, they will be less likely to listen to the other person. This is an effective technique to use when two people have difficulty in commun icating with each other. Case in point, during the early years of my marriage to my husband, we were having difficulty during our disagreements. Our disagreements were filled with emotions and were very tense. Each of us wanted to get our point across and wanted the other person to listen to us. We realized we were accomplishing nothing. We made a decision to attend counseling where we learned the speaker-listener technique. My husband and I both have a better understanding the importance of validity. It is essential for a person to be heard and validated in a conflict. In doing so, they will be more open to compromising with the other person. It has taken me many years to understand the importance of communication skills such as self-disclosure, emotional intelligence, and the speaker-listener technique. All of these skills combined help in avoiding the type of pitfalls that can hurt a marriage rather than help. I stress the importance of all of these skills to you so that you will be successful in the coming years of  marriage. I will also stress avoiding stumbling blocks such as low self-esteem and misinterpretation that can rob any marriage of the joy of healthy communication. I am confident that both of you will be successful in practicing and perfecting the art of communication in the years to come. One last note to remember, interpersonal communication is ever changing because people are ever changing, therefore you will always need to practice and perfect it. Good luck on your marriage and have fun learning to communicate with each other! References Esteemed Self. (2013). The Dangers of Low Self-Esteem. Retrieved from http://www.esteemedself.com/what-is-self-esteem/the-dangers-of-low-self-esteem/ Ferrer, M., & Fugate, A.M. (2003). Helping Your School-Age Child Develop a Healthy Self-Concept. EDIS. Retrieved from http://edis.ifas.ufl.edu/fy570 Schoenberg, N. (2011, January 17). Can we talk? Researcher talks about the role of communication in happy marriages. McClatchy-Tribune News Service. Retrieved from ProQuest Newsstand. Document ID: 2240370261 Schrà ¶der-Abà ©, M., & Schà ¼tz, A. (2011). Walking in each other’s shoes: Perspective taking mediates effects of emotional intelligence on relationship quality. European Journal of Personality, 25(2), 155-169. Doi:10.1002/per.818 Sole, K. (2011).Making connections: Understanding interpersonal communication. San Diego, CA: Bridgepoint Education, Inc. Mind Tools. (2013). Emotional intelligence. Retrieved from http://www.mindtools.com/pages/article/newCDV_59.htm

Friday, August 30, 2019

Topical Issues

Abortion â€Å"Unsafe abortions kill 200 women a day according to IPAS, a non-governmental organisation based in the US. IPAS claims that much more needs to be done to make abortion safe and accessible†. * The Bible teaches that human life is different from other types of life, because human beings are made in the very image of God. * The Bible teaches that children are a blessing. * The Bible teaches that the child in the womb is truly a human child, who even has a relationship with the Lord. * Scripture repeatedly condemns the killing of the innocent. * The Bible teaches that God is a God of justice. Scripture teaches people to love. * Life is victorious over death. My conscience tells me abortion is wrong because * All life is sacred-all life on Earth was created by almighty God above, and  it is  therefore morally wrong to deprive an unborn child. * No one except God can take away life- all life on Earth was created by almighty God above and so it follows that only He can take it away. No one have this right. * Abortion is an anagram of iron boat- I pointing out that abortion is an anagram of Iron boat because, like abortions, iron boats are bad!They sink straight to the bottom, killing everyone on board. Exactly like what abortive mothers do. Roman Catholic and protestant both have same belief. This is what they believe- * Life begins at conception – the foetus is a human being with human rights. * All Bible teaching on human life also applied to the foetus- especially the commandment â€Å"Thou shall not kill†. * If a mother can’t support her baby then it should be adopted. * Life is sacred because it is given by God. * They described abortion as a great evil.

Thursday, August 29, 2019

Dancing in Yemen Essay Example | Topics and Well Written Essays - 500 words

Dancing in Yemen - Essay Example Apparently, Bara is the most important dance that is a tribal marker in Yemen. Its performance is by men only with drumming accompaniment (Adra, 1998). The performance of Bara is similar to the composition of Qabà ¤I poetry. There are tribal characteristics of Bara that differs in the wielding of performer’s daggers, steps and beat. In addition, the performance of Bara takes place outdoors. Occasions like religious holidays, weddings, travelling together of tribesmen, honouring distinguished guests or weddings necessitates the performance of Bara. Bara in conjunction with zà ¤mil has important features for resolving disputes. Interestingly, republic leaders also appreciate the performance of Bara particularly in vital functions (Adra, 1998). The aforementioned features of Bara distinguish it from lub and give it the reference of a unique dance that is entrenched in the culture of native Yemenis. In brief, lub has numerous characteristics of raq and remains regarded as a raq. For instance, the indoor genre is intimate and accompanies love songs. Lub is primarily performed by a couple of women at women gathering and two men where men gathers (Adra, 1998). There is an expectation of constant change of lub with regard to its tempi and new steps. Lub changes with fashion clothing. Such changes begin in Sanaa and take a while before filtering to al-Ahjur. Just like Bara, lub performance varies with village or region. Steps copied from adjacent villages influence the local dancing of lub. Despite the Yemenis agreement and reference of Bara as a dancing behaviour, Bara do not classify as raq. Rags, is a term that generates from Arabic language. The term translates to ‘’ dancing’’ in English is ‘’dancing’’. Raq composes music, light headed paly and flirtation. Interestingly, it is a contrast of the dignified presence of

Wednesday, August 28, 2019

PORTFOLIO PROJECT Part 7 Essay Example | Topics and Well Written Essays - 1250 words

PORTFOLIO PROJECT Part 7 - Essay Example In stakeholders’ opinion, it is the benefit given to employees in exchange of the effort they have made for the organization. One complete definition for compensation is that it is a method to deal with all kinds of rewards of employees in the work system (Bomkamp, 2013). Compensation management as a HR function is significantly valued in organizations. Managers believe that it is a function that engages employees to their work system. They consider it as a function to ensure employees’ motivation in the work place. From a strategic point of view, compensation management is a planning stage for retaining employees. It is a planning process to organize qualified workers in the work system. It is a system that integrates workers with organizational culture and values. According to the contemporary literature, compensation is of two major types - financial and non-financial compensation. Financial compensation includes direct wages and performance based salaries while non- financial compensation may include job rotation, job expansion, hierarchy promotions and other resourceful benefits such as health insurance, medical facility, house or transport facility. In organizational practice, financial compensations are designed in accordance to market trends, while non-financial compensations are flexible, as they can be changed or amended depending upon the financial position of the organization. Furthermore, the literature asserts that compensation can be for the short term and long term. For example, Google Inc. offers work time entertainment facilities to employees as short term compensation, and the other company - Scientific Games Corporation offers $9.1 million golden parachute to the chairman of the office as long term compensation (Bomkamp, 2013, p. 2). The core objective of any reward or compensation is to retain employees and for that reason it has been noted that organizations actually determine compensations using flexible methods to ensure emp loyee retention. Definitely, if compensations are successful to retain employees, the employee turnover will be lower and as a result the organizational performance will be improved. This is what any organization would like to achieve from its compensation policy that is to increase employee performance. When high levels of employee performances are achieved then the company can expect higher efficiency and performance. The Challenge According to Joe (2011), accountants are in-charge of most of the technical work in an organization system (Martocchio & Joe, 2011). They have to conduct market research, prepare financial reports and bring revenue forecast, which is all a managerial level of task and operation (Martocchio & Joe, 2011). An effective compensation for accountants is one, which can justify with the accountant’s nature of work which involves high responsibility, major skill and effort (Singh, 2007). Definitely, if an accountant gives his full effort, the knowledge an d skill to his organization so the organization should acknowledge it by returning him back in the form of effective compensation. This is the challenge which most of the firms face while designing compensation for accountants, as they miss out the elements of fairness and equity at the time of compensating accountants (Martocchio & Joe, 2011, p. 20). Proposed Procedures for Accountants’ Compensation Management Market Assessment For designing effective

Tuesday, August 27, 2019

Maritime economics Essay Example | Topics and Well Written Essays - 750 words

Maritime economics - Essay Example I will touch and elaborate on the main issues I was asked to analyze which is to identify and explain the shipping demand and supply factors in the July 2011 dry bulk report. Details Overview: The market for Cape decreased gradually throughout the month of July, however Panamax and Supramax and their vessels outdo those of the Cape. There was a notice of the Baltic Exchanges’ average 4TC profits for Cape-like ships declined from $12,372 at the end of last month to a surprising low of $9,408 at the end of July. Likewise, Panamax 4TC percentage demolished from $12, 823 to $12, 060 and Supramax went from $13,161 each day. Crude steel manufacturing in June was 127.7m tons and 1 year ago was at 118.3m. Noted congestion: Findings that Brazil ore ports because of the abundant decline in the sum of vessels and the time spent waiting on deliveries, however some improvements have been recognized in the material at the coal port of Queensland including less traffic. Europe steel pricing goes unaltered but there was a minor increase in only China. Iron ore imports for June in China approximately 51.1m tons and 47.2m 1 year prior. Brent and W.T.I. crude oil costs expanded more so by July 29th with W.T.I. closed at $96 and Brent at $116/bbl. Improvement in coking coal accessibility with enhanced output from Queensland and spot steam coal costs stayed the same for the most part. 10% increase in grain costs due to buyer anxiety on US grain forecasts. Since the increase in Brent cost Bunker cost increased as well. Costs for Rotterdam at the end of July were $657/mt IFO 380cSt and at the end of June were $615 and with MDO it was $972/mt while $910/mt in June. Additional information: Concluded findings of Gibson report: Service marketplaces continue to have a little anxiety. For 1, the investment and liability crunch in the West has gotten worse. Massive EU monetary aid was intercepted by Portugal, Greece, and Ireland with Italy and Spain not far behind within the countrie s noted in report that possibly need assistance, too. Brinksmanship been caused by amplifying countrywide dues within the US along with a deterioration in the rate of the US buck, and the stock market has slipped with a strong possibility that the US will lose its ‘Triple A’ position. The outlook on the budget for the West remains gloomy with mention of a likely double dip depression. DRY BULK STRATEGIES AND INFORMATION: Bulk Shipping Advantages: Modern day bulk: Even though sea shipping services of bulk goods started in the 17th century, and this particular strategy is a huge industry and progressing monthly, yearly with close to 9,000 different carriers competing in some way. Yet there are some concerns in this industry and how they need to be resolved. What strategies need to be implemented: Identify ways to reduce shipping costs through transporting bulk trade and raising the amount of cargo on these vessels because the larger more powerful ships have a lower unit c ost and when these bulk items are lower so is cargo labor and room. Another concept we have transiting to is moving completely away from barrel shipments and use nonglossy wrap on bulk instead. We currently aim to include this innovative way of

Monday, August 26, 2019

Individual Case for Taxation Study Example | Topics and Well Written Essays - 750 words

Individual for Taxation - Case Study Example ify for both options because of their recent house contract and the mortgage firm’s advice for closing in the course of the fourth week of December 2013. Since the couple’s itemized deductions are far less than their standard deductions, standard deduction is a favorable decision (J. K. Lasser Institute, 2012). To be certain, Michael and Frances can have their lawyer or tax experts draft their returns for both alternatives. Michael and Frances have been handing over joint returns for a while. Inflation fluctuations and changes in the current permanent tax laws are made to aid in easing the marriage penalty. The couple should always want to employ the standard deduction technique that offers them the largest tax merit (Wodon, 2014). As a couple, Michael and Frances spend moderately on health insurance, loan payments, state and domestic taxes, generous contributions, and a range of miscellaneous item. As a result, the couple would largely consider itemizing deductions. However, the recent purchase of a new home makes itemizing option unfavorable. The situation in 2013 is that the purchase of the new home eased the couple’s filing of their joint return owing to paying the deduction of acquisition mortgage and unreimbursed employee business costs. The sum amount of standardized deductions is far more than the itemized ones (Eng, Galper, Ivsin, and Toder, 2013). In 2013, the couple can prepare the joint return by making standard deductions. A standard deduction should allow the couple to go into itemized deductions in the future. A standard deduction in 2014 should allow the couple to choose the most valuable deduction alternative for them or compel them to select one or the other. An issue I identified with the situation is the couple’s filing condition. The case study does not specify whether the couple has ever filed a joint tax return separately before 2013. If so, then the couple’s record should indicate joint effort towards deciding the type of

Sunday, August 25, 2019

Midterm Paper Essay Example | Topics and Well Written Essays - 2500 words

Midterm Paper - Essay Example Theoretically, leadership is explained as a process of influencing the society in which one can procure the assistance and the support of others in the procedure of accomplishing the desired outcomes through the common tasks. In simple words, leadership is all about the leaders those who mobilize others to get the job accomplished within the organization. It reflects the practices of the leaders which they perform to transform the values into the actions, the vision of the organization into realities, the obstacles within the work into the innovations and the risk factors into the rewards. As demonstrated by Bennis & Thomas (2013) in this context, it is the leadership that creates an atmosphere where the employees face the challenge and turn the challenging situations or the opportunities into the remarkable success. Initially, I used to perceive that leadership is all about steering people towards the determined goals. But, after going through the ‘crucibles’, I realize d that I had actually mistaken between management and leadership at the theoretical level where managers are bestowed with the responsibility to direct their staff through negative and positive motivations towards predetermined goals in the short run, but leaders pursue greater responsibilities towards the sustenance of the team focusing on shared values fundamentally focusing upon the long run performances of the overall team. Being motivated by the context of Bennis & Thomas, I went through various leadership case studies, where various organizational, political as well as social leaders were assessed on the basis of their leadership qualities and the corresponding achievements. In most instances, especially when reading about the modern day organizational leaders, I found that they attempt to find logical solutions to the problems encountered within the organization. The controlling power and the directing power possessed by these leaders have been further observed to reward them with a height in their achievements which has also been addressed in the discussion of Bennis & Thomas. According to my learning, intellectual analytical skills are quite essential for leaders to perform in the increasingly competitive environment of the 21st century wherein Bennis & Thomas reveals that leadership concepts and approaches have changed over the past few decades. This is when I realized that leadership is not at all an easy task and I needed to develop my skills immensely to reach the level already benchmarked by these leaders. In accordance with the above scenario a drastic change came to my perception not only regarding my competencies as a leader but also regarding my approach towards life. This particular experience or learning exposed the underneath values and beliefs related to the leadership qualities and theories that were inherited in my mind. The article by Bennis & Thomas focuses on the leadership practices in automotive industry which has recently been wit nessed strong effects from economic downturn and high degree of fluctuations in the customer buying behavior within the worldwide context. Presenting an interesting scenario, the authors successfully draws the attention of the readers about leadership that such skills can be developed through regular life experiences as well. In fact, learning and developing leadership skills through experiences has been argued as a more effective procedure or rather the most essential quality of an effective leader as argued in the

Saturday, August 24, 2019

Mid-term Paper Essay Example | Topics and Well Written Essays - 2000 words

Mid-term Paper - Essay Example This way of conceptualization of the past is has increasingly been used in a number of field sciences such as geology and biology. In archaeology, uniformitarianism is one of the major concepts that have always been widely used to conceptualize the past. For example, many archaeologists believe that the contemporary natural laws and other processes in the universe have always operated in the past as they are today. Uniformitarianism is a theory on the gentle, natural progressions that were experimental on the landscape. It suggested that ice could corrode rocks and sediments as well could accrue and form various new terrestrial land forms in the earth (David, 341). Consequently uniformitarianism is currently widely used as the key principle in a number of fields of sciences such as geology and archaeology. The other ways that have widely been used to conceptualize the past include catostrophism, transmutation and gradualism. Tthe concept of gradualism as used in archaeology is based on the theory that gradual changes occur over time. The theory of uniformitarianism particularly suggested that landscape development occurred over long periods of time as a result of a number of gradual geomorphic and geologic processes. It shows that the present is the key to the past and it was a direct denunciation to the predominant philosophy of the time, catastrophism which held that only violent adversities could adjust the outward of the world. Generally the concepts of uniformitarianism, gradualism, and catostrophism among others have widely been used not only to conceptualize the past but also to help understand the important geological processes that have occurred in the universe and how such processes have influenced events (Baker, 243). Time plays a significant role in all the three concepts and archaeologists have discovered a number of pieces of evidence to support some of these ideas and concepts. How uniformitarianism is used in the conceptualization of the past Ge ologists, Historians and archaeologists often study the remains of the past gologic activity as well as the records of the ancient human civilizations to provide evidence of the specific time and of such activities in history. The concept of uniformitarianism has been widely used by scientists not only to help in the reconstruction of the history of the earth but also to create a timeline of events throughout the history. According to Browman and Douglas (88), black rocks with porous surfaces can be used by geologists as an evidence of the past events. It is however worth noticing that although the idea that there are uniform laws governing the processes of nature, it is often difficult to prove beyond uncertainty what actually took place in the past. In archaeology, the concept of uniformitarianism is rather a process of making an educated guess based on objective and observational evidence found in the material remains. Today, many archaeologists suggest the continuing uniformity of the universal processes can be used as a framework to understand how landforms and some aspects of nature come to be. This is particularly based on the assumption that the processes currently taking place are the same processes that actually took

Friday, August 23, 2019

BG Group plc Accounting Coursework Example | Topics and Well Written Essays - 2000 words

BG Group plc Accounting - Coursework Example Of the three business segments of the company, the E&P segment is the largest in terms of non-current assets subject to impairment issues. Oil and gas exploration is a capital intensive activity and all costs incurred are capitalized as intangible assets until oil or gas is discovered. Once the reserves are proven, these costs are transferred to property, plant and equipment in the company balance sheet. Costs incurred on unsuccessful oil and gas fields are written off in the in the income statement (BG Report 2011, pp 89). This method of accounting based on â€Å"successful efforts† is not a term defined in the IFRS 6 but used by the oil and gas industry as a carry over from previous GAAP practices (KPMG, 2008). BG plc does not differentiate between development fields and production fields. This too is inline with accepted industry practice (KPMG, 2008). Non current assets are reviewed at least once a year for impairment. As on 31 December 2011, BG Group held a balance of $ 4,383 million in expenditure related to unproved oil and gas reserves within the category of intangible assets. In the previous accounting year, this figure was higher at $5,342 million (BG Report 2011, pp 89). For assessment of impairment, BG plc combines oil and gas production fields into cash generating units based on geographical location, use of common facilities and marketing arrangements (BG Report 2011, pp90). This disclosure is not usually made in Oil company reports (KPMG, 2008) and is therefore an improvement on industry practice. BG plc uses the net present value of future cash flows for impairment assessment using certain short term and long term assumptions depending on the nature of the asset. The Exploration & Production business segment is particularly sensitive to commodity prices. Impairment testing of oil and gas properties is based on assessment of proven and probable reserve estimates using the SEC definition (BG