Diversity and Cross Cultural Differences in Work places Essay

Decent variety and Cross-Cultural Differences in Workplaces Presentation   Different individuals have distinctive mental structures because of the differing sort of character and social foundation. The investigation of brain science has empowered individuals to think about the psychological working of others making it simpler people and gatherings to comprehend each other. Since individuals must collaborate in the everyday exercises, there is have to orchestrate this distinctions and make a domain where each part feel a feeling of having a place. Mental directing assumes a significant job in getting ready people to be increasingly thankful the social and character distinction existing between individuals. Brain science guiding is a field of brain research concentrating on the individual and relational working and on the passionate, social and wellbeing related issues of people and gatherings of individuals. This paper tends to issues emerging from communication of individuals with contrasts culture and practices. It likewise centers around criminal e xamination process in the mental point of view.   Key words: psychopathology, character, social treatment, individualistic, decent variety Assorted variety and Cross-Cultural Differences in Workplaces   Every individual is portrayed by a special example of considerations, practices and feeling that add to individual’s mental structure. In spite of the way that every individual is one of a kind in character bringing about assorted variety in peoples’ method of lives, individuals have consistently wound up in packs be it in schools, spots of love, or some other social, political or monetary get-together. Leininger and McFarland (2006) composes that the need to exist together in agreement constrains people to once in a while subordinate individual objectives with the goal that they can achieve the objectives of a gathering. Those people who are not intellectually prepared to acknowledge the social and character assorted variety between various individuals regularly think that its difficult to coincide with others.   Psychopathology has empowered directing therapist to comprehend the different parts of one’s mental structure including hereditary and organic issues. Therapists can recognize individuals who experience atypical or cluttered advancement from those with ordinary or run of the mill improvement. It is central for collaborators to know about their colleagues’ mental structure to participate in the correct manner with them. This is pivotal for the creation and upkeep of a solid and gainful workplace that is made out of people with differing characters. In such a set up where work environment partners need to adapt to various character attributes, one may think that its difficult to keep up a stable mental conduct and physical feelings and may experience the ill effects of maladjustment on the off chance that one is in another condition. Guiding clinicians help such people to ease trouble and improve their prosperity (Woolfe and Dryden, 1996). They additionally furnish patients with evaluation and treatment of mental issues.   Through conduct investigation, one can methodicallly break down another person’s or one’s own conduct to know reason for specific practices and thusly improve social collaboration. Terrible practices can be adjusted or acceptable practices embraced or through conduct treatment. This is a technique that is utilized bypsychotherapists and specialists to treat state of mind issue an uneasiness for the most part brought about by factors, for example, social fear, gloom, post-horrible pressure issue and bipolar issue. As indicated by Lesilie (2008), conduct treatment strategies include;Role playing, talking about ways of dealing with stress, breathing and unwinding strategy, exercises to advance center, alterations to outrage, torment or dread, social abilities preparing, uplifting feedback.   These techniques center around people molding their conduct to adapt to the earth. At the point when people with conduct issue attempt to change their practices to suit that required in the work environments, they frequently end up attempting to relate with the others and this prompts disconnection and separation. Then again social treatment should center supporting people obtain authority over their own conduct and mixing it with the necessities of the work environment. This is significant on the grounds that one controls the environmentand figures out how to control their own conduct without bargaining their character which is imperative for most extreme efficiency. With one’s own character, the gathering of boosts and the reaction isn't influenced and along these lines there are no negative results impacting the following event in the mind (Lesilie, 2008).   Persons who think that its difficult to adjust to work environment morals because of social confounds should set norms for surveying their own exhibition and progress in conduct treatment. Strategies, for example, self-administration, restraint and self-guideline are utilized to screen one’s advancement (Woolfe and Dryden, 1996). Social change strategies are not methodology to rebuff those individuals with various practices however they are procedures to dispose of non-adjusting working practices and furthermore encourage multifaceted comprehension. The improve the working environment to feel and constructs a feeling of acceptable. For analysts to offer the pertinent guidance to an individual experiencing mental confusion, they should initially discover the patients’ character and see how they think, feel, relate, impact and get affected by others.   For applied social analysts to take care of a patient they should attempt to receive the character of the patient so they can utilize the best strategies to treat a patient without influencing the patients character. In this viewpoint the analyst can create advancement procedures that are planned for improving the significant angles, projects and arrangements for the patient to have a positive recuperation. Analysts should target taking out the negative mentality that a patient may have towards partners or the work environment. This is planned for improving intercultural understanding and to offer a nonpartisan stage where no culture is seen as less or more significant than the other. With culturally diverse understanding individuals will in general be increasingly dedicated to cooperating improving efficiency.   Nevertheless, social ability is solid for the development of an association that contains individuals from different societies (Leininger and McFarland, 2006). This ought not be eclipsed by the propensity to communicate social prevalence over others yet ought to show the capacity to successfully take part in multifaceted discoursed without scaring or refuting another person’s culture. This expects one to acknowledge social brain science and be in a situation to adjust among constructive and contrary analysis on another person’s culture. Since not all individuals are furnished with the comprehension of social brain research, preparing on social skill ought to be led to maintain a strategic distance from such issue from emerging. A few societies are individualistic while others are socialists and this assume a major job in characterizing how colleagues exist. This requires the requirement for powerful diverse group building and preparing.   As partners participate in undertakings of the working environments, all of them is qualified for a specific supposition which one might want to help. On the off chance that such a circumstance gets tense, certain body changes happen, for example, breathing rates and passionate changes if certain individuals are scaring others for choices to go their direction. Such a wonder may bring about one getting wild or fierce. Organic brain research is worried about balancingwhat the psyche is preparing and the impacts it has on the body. It investigations how ones practices and musings are influenced by the mind and synapses. Different synapses effectsly affect the body. For example, synapse dopamine is answerable for development and learning. Changing amounts of overabundance or excessively little of the synapse dopamine in the body brings about scatters, for example, schizophrenia and Parkinson’s ailment separately. (Woolfe and Dryden, 1996).The complete nature of bio-brain r esearch envelops assorted variety and diverse parts of an association. A bio-therapist will accommodate people or gatherings of individuals that are not in understanding bringing about irregular practices. When tending to such a contention a bio-clinician makes sense of in which region of bio-brain research the issue is. Coming up next are the fundamental regions of bio-brain research; sensation and observation, feeling, learning and memory, inspired conduct and control of development (Woolfe and Dryden, 1996). Through these regions, bio-mental issues and concerns are tended to.   Another zone of brain science is the measurable brain science †a zone that manages the connection among brain research and law. At the point when a wrongdoing happens, a criminal analytical procedure happens so as to decide the guilty party, intention and to permit the correct discipline if any to be given to the wrongdoer. The examination includes analytical therapist who investigates the connections between the guilty party and the idea of the wrongdoing that has been submitted. The examination procedure has the accompanying significant regions; exploring the wrongdoing, gathering proof, utilization of innovation, search and seizure, capturing and charging the wrongdoer who may likewise experience detainment and cross examination (Simon, 2012). All through this procedure measurable therapists are included as they help to set up an association between a wrongdoer and the violations submitted. Basically the criminological analyst offers the accompanying administrations du ring examination process: assessing the dangers of reoffending by the guilty party, youngster guardianship assessment, suggesting th

Luis Torres Essays - Music, Culture, African-American Culture, Fads

Luis Torres Dr. Beam Gehani Globalization and Outsourcing of U.S Industry 04/23/2017 Globalization and Outsourcing of Music in U.S Globalization of business sectors additionally implies globalization of culture and Americanization. A model can be seen in the music business. Since the formation of hip-bounce in the 1980's, rap music has reached out to different societies around the world. From South Africa to Japan, hip jump has established an all inclusive connection. Many rap specialists from the United States admit that a significant measure of their music is really bought in different nations. To such an extent that, the abroad deals habitually outperform the measure of music purchased locally. This animates World Tours, visiting places like Germany, Puerto Rico, and Australia. Around the globe, different nationalities are likewise rapping to beats that mirror their way of life. Punjabi MC is a DJ out of London of Indian drop who makes music with an alternate turn. His music regularly incorporates instruments and sounds that are suggestive of India and Bollywood and has additionally teamed up with famous American rappers, for example, Jay Z. Not exclusively do American entertainers attempt to make it in the music business, splendid men in Nigeria, Cuba, and Brazil have done as such too. American hip jump music flowed the social hallways of the planet and has been enthralled and reexamined far and wide, (Nawotka, 2004). Some case that hip jump has gotten predominant on a worldwide scale on the grounds that numerous individuals identify with the music. African-americans in New York molded rap to what it is today, utilizing it as an approach to communicate their battles at that point. Regularly rappers express their misfortunes, difficulties, and issues with neediness. Rappers additionally remove their sentiments about defilement, the legislature, and racial imbalance. As a socially mistreated individuals, different social orders relate to these sentiments of persecution communicated by African Americans. Hip bounce is something Americans take for grantednot so somewhere else, particularly in the creating scene, where it has come to speak to the strengthening of the disappointment of the American dream, (Nawotka, 2004). Therefore, globalization and Americanization has affected different nations over the world. Globalizing markets implies that various societies and social orders will be persecuted and disappointed. Rappers in Nigeria additionally rap about their battles with neediness. Through American hip bounce, craftsman around the globe use music as an approach to communicate, relating with the need for freedom and social equity. Americanization is an impact that is by and by scattering all through the created world. It is particularly seen in music where most industrialized nations are moved and influenced by the hip jump peculiarity. Despite the fact that rap was made in America by Americans, numerous individuals around the world have gotten on this craftsmanship and changed the music to mirror their way of life, or rap to an American beat in their local language.

Panic Disorder Treatment Options

Panic Disorder Treatment Options Panic Disorder Treatment Print Panic Disorder Treatment Options By Sheryl Ankrom linkedin Sheryl Ankrom is a clinical professional counselor and nationally certified clinical mental health counselor specializing in anxiety disorders. Learn about our editorial policy Sheryl Ankrom Updated on July 21, 2019 Istockphoto.com/kieferpix More in Panic Disorder Treatment Symptoms Diagnosis Coping Related Conditions A panic attack is a sudden episode of intense fear that triggers severe physical reactions such as a rapid heart rate and shortness of breath  when there is no real danger or apparent cause.  Many people have just one or two panic attacks in their lifetimes, and the problem goes away. But if youve had recurrent, unexpected panic attacks and spent long periods in constant fear of another attack, you may have a condition called panic disorder. Panic disorder is an anxiety disorder marked by frequent and often extreme panic attacks. These panic attacks are followed by intense feelings of anxiety and apprehension and often interfere with daily through attempts to reduce the risk of having the attacks. Thankfully, even though panic attacks are frightening and panic disorder can impact every area of your life, treatment can be very effective in both reducing the number of attacks and in restoring your quality of life. Treatment Options There are several options for treating panic disorder, and most often a combination of these is most effective. Treatments may include different types of psychotherapy, medications, lifestyle changes and stress relief. Psychotherapy Psychotherapy is the backbone of treatment for panic disorder and is the best treatment for reducing the incidence of panic attacks in the future. The first step in psychotherapy is simply education; explaining what is happening during a panic attack. Clearly, based on the number of people who seek emergency attention for panic attacks, you may feel physical sensations that are of great concern. A therapist will begin by explaining what is occurring in the body, and how the fight or flight reflex causes these symptoms. Psychotherapy approaches that have been successful in treating panic disorder include: Cognitive Behavioral Therapy The American Psychiatric Association suggests that a form of psychotherapy called cognitive-behavioral therapy (CBT) is the most effective for panic disorder. Cognitive-behavioral therapy reflects the importance of both behavioral and thought processes in understanding and controlling anxiety and panic attacks. The focus of treatment is on inadequate, obstructive, and damaging behaviors and irrational thought processes that contribute to the continuation of symptoms. CBT involves two basic steps when treating panic disorder. The first is to recognize negative thoughts and behaviors. This can be done in a number of different ways with journaling sometimes playing a big role. Once these negative thought and behavior patterns are identified, you may begin building healthy coping methods to change negative behaviors and thoughts. One method used often with panic is desensitization. In this technique, a person is slowly exposed more and more to a panic-inducing stimulus until it no longer stimulates a panic response. Panic-Focused Psychodynamic Psychotherapy Panic-focused psychodynamic therapy is also effective in treating panic disorder. Psychodynamic therapy is rooted in Freud’s psychoanalytic theories. The focus of treatment is to help clients become aware of their unconscious conflicts and fantasies and to identify defense mechanisms that influence the continuation of symptoms. Unlike CBT, the focus of this therapy is to unearth the unconscious part of the mind where painful thoughts and memories are stored. Working With a Therapist Psychotherapy is usually performed by an experienced counselor, social worker, psychologist or psychiatrist. Keep in mind that just as there are many different personalities among physicians, there are just as many personalities among mental health providers. Sometimes people need to interview more than one provider (get a second opinion) in order to find the best therapist to guide them. Panic disorder treatment isnt a quick fix and a supportive relationship with a therapist will go a long way in helping you do the work needed to restore your life. Panic Disorder Discussion Guide Get our printable guide to help you ask the right questions at your next doctors appointment. Download PDF Medications The medications used more often for panic disorder include antidepressants and anti-anxiety drugs. Its important to note that if an antidepressant is recommended, it does not mean that your doctor believes you are depressed. All antidepressants work by altering one or more of the following brain chemicals (neurotransmitters): Serotonin. This brain chemical plays a role in modulating anxiety, mood, sleep, appetite, and sexuality.Norepinephrine, which influences sleep and alertness, is believed to be correlated to the fight or flight stress response.Dopamine influences body movement and is also believed to be involved in motivation, reward, reinforcement, and addictive behaviors. Many theories of psychosis suggest that dopamine plays a role in psychotic symptoms. Antidepressants Antidepressants used to treat panic disorder are broken down into four main categories. The most commonly prescribed drugs are SSRIs, with MAOIs being used only infrequently when other medications have failed. Selective serotonin reuptake inhibitors (SSRIs) â€" SSRIs work by increasing the level of serotonin in the brain. Examples include Paxil (paroxetine), Zoloft (sertraline),and  Prozac (fluoxetine). Serotonin-norepinephrine reuptake inhibitors (SNRIs) â€" SNRIs work on both serotonin and norepinephrine in the brain. Examples include Effexor (venlafaxine), and Cymbalta (duloxetine).Tricyclic antidepressants (TCAs) â€" TCAs affect serotonin, norepinephrine, and to a less extent, dopamine. Examples include imipramine and amitriptyline.Monoamine oxidase inhibitors (MAOIs) â€" MAOIs also inhibit panic by altering brain chemicals. examples include Nardil (phenelzine) and Parnate (tranylcypromine). MAOIs can be difficult to use and require people to adhere to a very strict diet as the medication may dangerously interact with some foods, beverages, and other medications. Anti-Anxiety Medications Antianxiety medications such as benzodiazepines are occasionally used the short term for panic attacks, but can easily become habit-forming. Medications to treat panic disorder may be prescribed by a psychiatrist or a primary care physician. The length of medication therapy varies greatly from individual to individual. It may be necessary for some to continue a medication regimen throughout their lives. Getting Help and Resources Panic disorder is a treatable condition and most people will experience significant symptom reduction with therapy. The sooner treatment begins, the less likely you are to develop agoraphobia, and the sooner you can get back on your feet and really start living again. Learn about the common barriers to seeking help as well as the help and resources available for people with panic disorder.

Evaluation Of A Special Detail Assignment For 2016 As A...

I am respectfully requesting consideration for a Special Detail Assignment for 2016 as a member of the FBI Safe Streets Task Force. I have over eleven years of police experience with various duties and responsibilities. In my current School Resource Officer assignment I have gained experience investigating incident reports related to both property crimes and crimes against persons. Many of these investigations had very little suspect information and were related to crimes such as false bomb calls, assault, vandalism, burglary, theft and arson. In many of these cases, I was able to identify suspects and effect arrests. I have assisted the Gang Unit, the Major Crimes Task Force and the Detective Bureau in conducting probation and parole compliance checks, criminal investigations, vice details, surveillance details and serving search warrants. I have a good working relationship with members of the department, outside agencies and members of the community. The below is a summary of my qualifications and expertise. †¢ I have been a police officer for the Pomona Police Department for approximately eleven years †¢ Throughout my career, my performance evaluations have always either â€Å"meet standards† or â€Å"exceeded standards†. I have obtained these types of evaluations due to my strong work ethic, good judgment, and overall professionalism. †¢ During all of my work assignments, I have been able to develop positive interaction with those I work with and the community members IShow MoreRelatedFundamentals of Hrm263904 Words   |  1056 Pageswith the most effective instructor and student resources With WileyPLUS: Students achieve concept mastery in a rich, structured environment that’s available 24/7 Instructors personalize and manage their course more effectively with assessment, assignments, grade tracking, and more manage time better study smarter save money From multiple study paths, to self-assessment, to a wealth of interactive visual and audio resources, WileyPLUS gives you everything you need to personalize the teachingRead MoreProject Managment Case Studies214937 Words   |  860 PagesCenter, Inc., 222 Rosewood Drive, Danvers, MA 01923, (978) 750-8400, fax (978) 750-4470, or on the Web at www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley Sons, Inc., 111 River Street, Hoboken, NJ 07030, (201) 748-6011, fax (201) 748-6008, e-mail: permcoordinator@wiley.com. Limit of LiabilityDisclaimer of Warranty: While the publisher and author have used their best efforts in preparing this book, they make no representations orRead MoreManaging Information Technology (7th Edition)239873 Words   |  960 PagesInfrastructure Outsourcing at Schaeffer (B): Managing the Contract CASE STUDY IV-5 Systems Support for a New Baxter Manufacturing Company Plant in Mexico CASE STUDY IV-6 The Challenges of Local System Design for Multinationals: The MaxFli Sales Force Automation System at BAT CASE STUDY IV-7 Meridian Hospital Systems, Inc.: Deciding Which IT Company to Join CASE STUDY IV-8 Mary Morrison’s Ethical Issue Seventh Edition Managing Information Technology Carol V. Brown Howe SchoolRead MoreLogical Reasoning189930 Words   |  760 Pagesupdated: April 26, 2016 Logical Reasoning Bradley H. Dowden Philosophy Department California State University Sacramento Sacramento, CA 95819 USA ii iii Preface Copyright  © 2011-14 by Bradley H. Dowden This book Logical Reasoning by Bradley H. Dowden is licensed under a Creative Commons AttributionNonCommercial-NoDerivs 3.0 Unported License. That is, you are free to share, copy, distribute, store, and transmit all or any part of the work under the following conditions:Read MoreExploring Corporate Strategy - Case164366 Words   |  658 Pagesdeciding on material for Chapter 2, the case example, Global Forces and the European Brewing Industry, tests a reader’s understanding of the main issues inï ¬â€šuencing the competitive position of a number of organisations in the same industry with a relatively short case. For a case that permits a more comprehensive industry analysis The Pharmaceutical Industry could be used. However, if the purpose is more focused – illustrating the use of ‘ï ¬ ve forces’ analysis – the TUI case study or Illustration 2.3 on The

The Chronicles Of William Faulkner - 730 Words

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Symbolic Interactionism Free Essays

Michelle Strachan September 14, 2012 Symbolic Interactionism Piercings and Tattoos Symbolic interactionism occurs in society on a daily basis. It covers everything from a sour look on your face or a slouched body and crossed arms to the way you dress or the color of your skin. The symbolic interactionism I will cover in particular is body piercings and tattoos. We will write a custom essay sample on Symbolic Interactionism or any similar topic only for you Order Now What used to be a large taboo is becoming seemingly acceptable. If you were shown a white male in a business suit and a black male dressed in big baggy clothes, who would you assume was guilty of a crime? In most cases we hear about on the media, our instincts would tell us that the black male was the one who committed the crime. We base this decision off of the color of his skin and the clothes he is wearing. However there is no actual evidence that supports that the black male is guilty of the crime. Symbolic interactionism happens whether we’re aware we are doing it or not. Humans judge others based on the way they present themselves. According to poll taken in 2003, in the United States thirty-six percent of people ages eighteen to twenty five have at least one tattoo and forty percent of people ages twenty-six to forty also have at least one tattoo. These statistics are far greater than the percentages from years ago. A poll from 1963 stated that only six percent of Americans in total had tattoos. Tattoos popularity is still growing here in the United States but all forms of this body art have been around for centuries. When a person goes into a job interview, they dress nicely in order to make a good impression. At most places tattoos are considered unprofessional. Let’s say you’re interviewing two people for a job. They are both applying for a business position. Their credentials are the same. They are both wearing professional business attire. One has tattoos that are visible. The other does not. Many people will be turned away simply based off of their outward appearance. The same concept applies to body piercings. To some, piercings and tattoos are a form of self-expression. They see their bodies as a canvas. Others see tattoos as damage to body. They believe that people such as thugs, gangs, or prisoners is the image that a tattoo represents regardless of what the tattoo is, says, or represents. Personally I understand how employers can find an excessive amount of tattoos to be unacceptable in the workplace. However, I believe that how well they do their job is far more important than if they have tattoos or not. What do you picture in your mind when you think of the member of NASA? I picture nice pants, buzz cut or slicked back hair. Usually they have a clean shaven face and are very professional. Maybe you imagine something more stereotypical like glasses, a tie, their shirt tucked in, maybe a pocket protector? Whatever it is that you picture in your head, you have some sort of idea in your brain what â€Å"smart† and â€Å"professional† is supposed to look like. Recently we landed a rover on mars. A few of the team members in the control room had unconventional outward appearances. As an example, one engineer had a Mohawk haircut and the team leader, a male, was sporting earrings. NASA seems to have grown tolerant to the changing standards of appearances. Instead of basing who they chose to hire by how one presents themselves, they chose their employees because of their expertise and knowledge in their field. In the future this taboo will continue to decrease just as it has done in past years. Tattoos will become more acceptable and the percentages will continue to rise. This will cause a chain reaction that forces more employers to hire people regardless of tattoos or body piercings. Society is forever changing. How to cite Symbolic Interactionism, Essay examples Symbolic Interactionism Free Essays Symbolic interactionism is a social psychological theory developed from the work George Herbert Mead in the early part of the twentieth century. According to this theory, people inhabit a world that is in large part socially constructed. In particular, the meaning of objects, events, and behaviors comes from the interpretation people give them, and interpretations vary from one group to another. We will write a custom essay sample on Symbolic Interactionism or any similar topic only for you Order Now There are three main elements to symbolic interactionism: 1. The symbol: Symbolic interactionism assumes that individuals place meanings on objects in the environment, and it is these meanings that determine their behavior. Mead claims that for sense to be made of the real world and the actions of other individuals there must be shared symbols. The world is, therefore, made up of symbols that are created by humans to give meaning or order in society. 2. The Self: Mead refers to persons in society as ‘actors’. He believes that we assert ourselves through social construction in a social process where individuals interact and internalize how they are perceived.Their notion of self is referred by him as ‘I’ and the notion that others perceive us is ‘Me’. The process of interpretation of meanings in deemed ‘role-taking’. Mead argues that through the process of role-taking individuals develop a concept of ‘self’. 3. The Interaction: Interaction is not possible according to Mead unless individuals are aware of the intention of others. The process ‘role-taking’ involves one person taking on the role of another by imaginatively placing themselves in the position of the person with whom they are interacting. Game stage * Fist=anger * Smile=happiness Symbolic Interactionism emphasizes three principles: 1. Ascribed Meanings: The actions of human beings are based on the meanings that they ascribe to objects or things. 2. Communication: The meanings which individuals place on things have evolved out of their interaction and contact with other individuals. 3. Interpretation: the individual undertakes an interpretive process through which the individual assigns meanings to the things in the environment. How to cite Symbolic Interactionism, Papers

Black Fatherhood free essay sample

Critiquing Reality-Based Television: Black Fatherhood Black male rappers are not usually shown as fathers, but many of these men have family lives that are rarely talked about. They are more prone to stereotypes of gangsters and murders, but the article discusses 2 of them that are trying to make a difference by allowing society to view their family on reality television.Russell Simmons was compared to Bill Cubby on The Cubby Show versus Calvin Broads who shows true reality of the Black working class. Russell lifestyle Is stable and educational. Callings lifestyle Is more hectic, but represents real life to the fullest. Both men are respected and can relate to their shows viewers. Quote (p. 470): Like Cubby, neither Runs House nor Father Hood deals in any strong way with racism, economic distress, or other societal barriers on their shows.Instead, like their predecessor show, both build their plots around family success, humor, and harmony. We will write a custom essay sample on Black Fatherhood or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page I feel that these shows Indirectly deal with racism, economic distress, and other societal barriers. Thats why the audiences can relate to the show. If you compare Caucasian American shows to African American shows, you can clearly see the preference by the way the shows are produced, filmed, and the scenes shown. Also, the way the families bring up their children shows a lot of cultural difference even though its not said. Russell Simmons and Calvin Broads are two very deferent Individuals that are looked upon by society negatively because of their involvement in rap. This depiction changes as both worlds unfold in their television shows. I feel that Russell Simmons raise his family in the way society most accepts, but Calvin Broads is more realistic and realize that his flaws are apart of him.

Christianity Essays (119 words) - Epistle To The Romans,

Christianity Summary This article shows us how Christianity has changed throughout the ages. We can see how Jesus has become the dominant figure in today's western culture. It tells of how Christianity differed with the teaching of the ancient Romans, and how God wanted us to live our lives. People stopped being afraid of death and their values were changing, becoming much different than those of the Romans. The importance of the individual is also seen and this is why this religion grew so rapidly. Missionaries spread the word and we see the problems when church and state are joined. The article ends with an interesting question that makes the reader wonder what will happen in the third millennium. Philosophy Essays

Themes Identified and Character Analysis in Mary Shelleys Frankenstein essays

Themes Identified and Character Analysis in Mary Shelley's Frankenstein essays Knowledge, social responsibility, society's view of beauty, and secrecy are major themes that occur in Mary Shelley's novel, Frankenstein. Shelley is able to identity some of the most hideous of human characteristics in her characters, focusing on how easily an obsession can become a blinding, dangerous force. Frankenstein and his monster represent the good and the bad that can come from the reckless pursuit of knowledge. Frankenstein's inability to accept his responsibility leads to endless suffering. This paper will examine how Shelley develops her characters throughout the novel and will also explore the important themes Shelley focuses on to make her We can clearly see how the theme of knowledge is intrinsically connected with scientific exploration in this story. This is significant because during the nineteenth century, many new scientific endeavors included the ability to "create artificial men and automations" (Johnson xiii). Additionally, favorite topics of the time included alchemy and galvanism. It is also important to note that Shelley adopted her father's belief that society was a corrupting force. (xiii) According to Martin Garrett, author of Mary Shelley, many conversations revolved around "the nature and the principle of life, and whether there was any probability of its ever being discovered or communicated . . . perhaps a corpse would be reanimated with the aid of electricity, or perhaps the components of parts of a creature might be manufactured, brought together, and endued with vital warmth" (Garrett 33). In addition to being a part of such lively conversations, Shelley had also read Sir Humphrey Davy's Discourse on Chemistry prior to penning her novel. Davy's notes conclude that chemistry grants man " powers . . . which have enabled him to modify and change the beings surrounding him, and by his experiments to interrogate nature with power, not simp...

Roles of AdministratorsWK3 Essay Example | Topics and Well Written Essays - 1000 words

Roles of AdministratorsWK3 - Essay Example Staffing is one of the differentiators between both types of administrations, as private administrators can command their will freely in the staff management. Change management, on the other hand, is not easy to handle regarding policy shifts in public administration. Employees create a number of hurdles. The private sector uses the tools of profit and loss smartly to enhance performance. Coming to preferences, budget is very critical in public administration. There are procedural similarities, but cost planning is given higher importance in private management. Compare and Contrast the Roles of Administrators in the Public and Private Sectors Definition of Public Administration The core elements of public administration are policy management, resource management, and program management. These functions of public management are defined by the Interagency Study Committee on Policy Management Assistance. According to Mushkin’s Report, public management also includes personnel man agement, workforce planning, shared bargaining and union-management relations, appraisal of production and execution, organization, financial control, and examining study, program, and control audit. Regarding case studies, the public domain is in the learning stage only while analysis of case studies is one of the leading methods to manage functions in the private sector (Allison Jr., 2006). Similarities Between Public and Private Administration The general management functions, as summarized in the acronym POSDCORB, are similar: planning, organizing, staffing, directing, coordinating, reporting, and budgeting. All these functions are not necessarily connected and related (Allison Jr., 2006). Organizing and Staffing Organizing and staffing are integral functions to control internally. The manager creates structures and processes for shared functions. Staffing goes side by side by appointing the right individuals in the related job, both in public and private administration (Allison Jr., 2006). Directing Personnel and the Personnel Management System The strength of an organization, whether public or private, is reflected through the expertise and awareness of its workforce. It is the function of the personnel management system to recruit, finalize, train, reward, and punish the staff by showing the pink slip to a human resource. Such human resource functions, similar in both sectors, help an organization in achieving its aims by taking particular instructions from management (Allison Jr., 2006). Managing Performance Different management information systems such as operations and capital budgets, accounts, reports, and statistical systems, performance evaluation and product approximation help managers in both sectors in decision-making and in valuing growth in the realization of aims (Allison Jr., 2006). Differences Between Public and Private Administration Some labels could be similar in both public and private administration, but the meaning is different. Tal king about the differences in the internal segments of administration in the private sector, it is the topmost critical task of a chief executive officer to make a judicious selection of employees. Both private and public sector organizations can work remarkably when responsibilities are shouldered by right people (Allison Jr., 2006). The pathways of executives of both sectors in staffing are different. Private sector administrators can lock plants, shift leading managers, hire and fire at will. On the other hand, policy changes are

Web Services Coursework Example | Topics and Well Written Essays - 750 words

Web Services - Coursework Example Every operation in the TIDL interface contains additional parameters for transmission and reception of transactional data. A commit operation is either an ‘all’ or a ‘nothing’ affair. When a string of operations in a transaction fail to completed, a rollback must restore the system back to its pre-transaction state. To ensure rollback, a typical system logs every operation that takes place within the scope of a transaction, including the commit operation. A recovery or transaction manager uses these log records to redo or undo partly completed transactions when there is an exception scenario. When a transaction includes a number of distributed resources, for instance, a database server hosted on two different networks, the commit process will involve operations spanning two different systems. Here, each system will have its own log records and system manager. RPC is one of the first technologies to be used in the area of distributed computing. For an RPC call to be made, both the client and the server need to have stubs (client-side programs) for the remote service. The stubs are generated using Interface definition language (IDL). During an RPC, the arguments that the client sends across a network undergo marshalling and un-marshalling at the client and the server side respectively. The calls are synchronous. CORBA again is a technology used for objects to communicate in a distributed computing. The similarity between CORBA and RPC ends here because of the difference in the way CORBA works. In addition to a server and client, CORBA applications consist of an ORB (Object request broker). This ORB is responsible for mapping the client and server which will perform the request initiated by the client. The ORB marshals the arguments and routes the call over a network to the target objects ORB. The ORB has many more features such as objects look

Universalism and Relativism in Human Rights

Universalism and Relativism in Human Rights One of the most pertinent issues of the past twenty years has been the conflict between two different ideologies of human rights on a national scale, universalism, and cultural relativism. Universalism holds that more primitive cultures will eventually evolve to have the same system of law and rights as Western cultures. Cultural relativists hold an opposite, but similarly rigid viewpoint, that a traditional culture is unchangeable. Much like the question whether a tolerant society should tolerate intolerance, the debate between universalism and cultural relativism is more convoluted than it appears. In universalism, an individual is a social unit, possessing inalienable rights, and driven by the pursuit of self interest. In the cultural relativist model, a community is the basic social unit. Concepts such as individualism, freedom of choice, and equality are absent. It is recognized that the community always comes first. This doctrine has been exploited by many states, which decry any impositions of western rights as cultural imperialism. These states ignore that they have adopted the western nation state, and the goal of modernization and economic prosperity. Cultural relativism is in itself a very arbitrary idea, cultures are rarely unified in their viewpoints on different issues, it is always those who hold the microphone [that] do not agree (http://www.aasianst.org/Viewpoints/Nathan.htm). This discourse begs the question that in precisely what way are human rights Western. And even if they were Western in 1948, are they still Western today? Cultural relativism continues to problematize the Universal Declaration of Human Rights since it was adopted in 1948 . In fact, the problem of what universality might mean in a multicultural world haunted the United Nations Human Rights project from the beginning. As soon as news of the project became known, the American Anthropological Association, through the groups executive board, warned the Human Rights Commission through a letter against drafting a statement of rights only in terms of the values prevalent in the countries of Western Europe and America. However, while the anthropologists working from within a framework of cultural relativism issued a warning, the UNESCO Committee on the The Theoretical Bases of Human Rights offered hope by pointing out that even people who seem to be far apart in theory can agree that certain things are so terrible in practice that no one will publicly approve them and that certain things are so good in practice that no one will publicly oppose them. Whenever one group denies rights to another group within a culture, it is usually for their own benefit. Therefore human rights cannot be truly universal unless they are not bound to cultural decisions that are often not made unanimously, and thus cannot represent every individual that these rights apply to. Even though cultural relativism has great problems and a potential for abuse, universalism in its current state is not the ideal solution. Universalism is used by many Western states to negate the validity of more traditional systems of law. For example, if a tribe in Africa is ruled by a chieftain and advised by the twelve most senior villagers, is this system any less representative than the more liberal societies of the West? Is it possible to impose a universal system of human rights if the effects of social change stemming from modernization are not understood or worse yet, ignored? In non-Western societies, industrialization, capitalism, and democracy might not have been the eventual outcome of the process of cultural evolution. These ideologies have been shaped and created by Western imperialism, the slave trade, colonialism, modernization, and consumerism. Todays world shows signs of positive progress towards the universal system of human rights. The declaration of human rights occurred immediately after the atrocities committed during WWII. The globalization of human rights began when the world was awakened to the crimes committed under one government (Hitler), and the need for a more universal system of accountability and responsibility. Through a forum such as the United Nations, cultural differences are better able to be resolved, thereby paving the way for universalism while at the same time recognizing and compromising on the needs of certain cultures. The recent adoption of the International criminal court in June 1998 is an important step in enforcing and promoting the values agreed upon by the member nations. As the world becomes a smaller place with the advent of globalization, universalism makes more sense as a philosophy of human rights. In a world where many people might not be governed by national borders, having fundamen tal human rights instead of ones bound to certain cultures provides the best solution. The question of Westernness versus the universality of human rights remained a live issue throughout the process that led to the framing of the UDHR. In the 1950s the UDHR came under criticism as being Western at the hands of the newly independent states of Asia and Africa. And in the heat of the Cold War, its perceived emphasis on political and civil rights also allowed the countries of the Soviet Bloc to skewer it as such, with the Third World looking on in wonder if the white mans burden was being explouted once again to secure the white mans gain. In 1996, Prime Minister Mohammad Mahathir of Singapore famously declared: Asian values are universal values. European values are European values. (p. xi): Kishore Madhubani writes that any Asian thinker who challenged the prevailing Western ideas in contemporary social and political theory must be advocating the superiority of Asian values. Actually, the only point that most Asians were trying to make was that Asian values were not inferior. They were trying to say that there was a need for a level playing field in the new intellectual debate of the 1990s. With the advantage of historical hindsight, we can now look at those years and see that Asians were not marching out in that period to proselytize to the West, They are only reacting to Western proselytization. The Boston Sunday Globe on 29th April 2001 carried a spread entitled the BIG IDEA followed by the title: Are Human Rights Universal? Or is the West imposing its philosophy on the Rest of the World. It also carried two pieces elaborating divergent perspectives, one by Makau Mutua and the other by John Shattuck, Boston Sunday Globe, 29 April 2001, p. D8. Perhaps it is the intuition of Makau Mutua on this point which finds fuller expression in the following remarks by Upendra Baxi : The more human rights are hailed as the patrimony of the West, the greated is the inclination in most Euroamerican societies towards world hegemony. Also keener, as a result, is the intergovernmental desire in some non-Euroamerican societies to reject the underlying aspiration affirming equal worth of all human beings. not merely repressive regimes but also progressive intellectuals in these societies remain ambivalent towards contemporary human enunciations. And (as Chapter 6 illustrates) progressive Eurocentrism inclines us all towards a postmodernist crtitique of notions of human rights. Authentic intercultural, or even inter-faith, dialogue remains a casualty of warped approaches to histories of human rights ideas and practices. (p. vi of The Future of Human Rights): The principal msg of this work is that the originary authors of human rights are people in struggle and communities of resistance, which standard scholarship demotes to a lowly status Once claims to authorship stand thus pluralized, it follows simply that human rights are not the gifts of the West to the Rest; the dominant discourse is diversionary when it locates the origins of human rights in the Euroamerican tradition and experience and when it pursues endless debates over universality and relativism of human rights. (p. xiv): There is no unified Asian view in human rights and freedom of the press. These are Western concepts. Asians are obliged to react to them An understanding of the Asian reactions is clouded by the fact that many Asians feel obliged to pay at least lip service to Western values. The universalist theory of Human Rights is indeed largely based on Western philosophy and the value it places on the individual. Product of Greek philosophy, Christianity and the Enlightenment thinkers, the universalist approach to Human Rights contends that one can use nature, God, or reason to identify basic rights, inherent to every human, which pre-exist society. Jack Donnelly best summarizes the contemporary doctrine of the universalist approach by putting forward the following conclusions: 1. All humans have rights by virtue of their humanity; 2. A persons rights cannot be conditioned by gender or national or ethnic origin; 3. Human Rights exist universally as the highest moral rights, so no rights can be subordinated to another person (e.g. a husband) or an institution (e.g. the state) By contrast, cultural relativism is based on the idea that there are no objective standards by which others can be judged. The debate between universalism and relativism is as old as the history of philosophy itself and its discussion of truth. Relativism was introduced by, among others, the sophist Protagoras. He rejected objective truth by saying in so many words, later quoted by Plato: The way things appear to me, in that way they exist for me and the way things appear to you, in that way they exist for you. It is a perfect reflection of the European Enlightenment: Hobbes, Locke, Montesquieu, and Rousseau are its spiritual founding fathers. Indeed the Covenant insists on negative rights, those that limit the role of government and prevent its intrusion in ones life, privacy, and freedom of speech, religion, opinion and association. Political liberalism thus defined has been the force underlying the US Constitution and the US Bill of Rights, the French Declaration of the Rights of Man and Citizen and the French Constitution. It is also the emphasis of the International Human Rights legislation and thus legitimizes the efforts by the West to spread-some say impose-Western models of democracy. This is a first level of contention brought forward by cultural relativism proponents. To limit the role of government and its treatment of nationals is an interference with domestic affairs and a violation of state sovereignty, which for most of them is newly acquired and still fragile. The debate in very simple terms could read as follows: As soon as we (usually Third World countries) are granted independence and sovereignty, you (the West) introduce Human Rights and your style of government as a limit or as a condition. Indeed, the old mission civilisatrice is now replaced by the spread of multiparty democracy. Christianization, civilization, democratization: the rhetoric has changed, the interference has not. Furthermore, there is still the underlying concept that Western culture, because it legitimizes itself behind its pretension to universality, also positions itself as superior to non-western culture. Universalism becomes Westernization. A question remains, if it is westernization, then westernization for what purpose? Once again we need to look back at the history of political liberalism and its expression in the modern Human Rights doctrine. Locke cannot be separated from Adam Smith. Central to a western definition of fundamental freedoms is the right to property. Economic liberalism and political liberalism are brothers and in Western philosophy they are Siamese twins. The freedom to vote is often translated in the freedom to consume and/or the freedom to invest. It is very important that one billion Chinese be free to vote and express their opinion as long as they also choose to buy Motorolas and Marlboros. The link between Western-defined Human Rights and globalization of the economies explains the virulence of the West on the issues of fundamental freedoms. In other terms, critics agree that the universalist discourse barely hides a Western attempt to give a moral legitimization to an economic agenda. The ultimate contradiction lies in the fact that political liberalism has supported the same economic liberalism that has legitimized, for example, the Structural Adjustment Programs of the IMF. The SAPs in turn have been the catalyst for the curtailment of political freedoms and human rights in many developing countries. That the universal Human Rights discourse can disguise a hidden agenda is certainly undeniable. But does this mean by contrast that the cultural relativist discourse is agenda-free? Lets place it under scrutiny. The first level of criticism of the use of cultural relativism as an exception to universal norms, lies in the fact that bringing forward culture at a given time is to fundamentally ignore the dynamic and fluid nature of culture. Cultural relativism adopts a static definition of culture: a snapshot of a group of people and their system of meaning at a given time with the underlying assumption that they will not change. It introduces in the paradigm an element of determinism that has no factual or historical relevance. Static definitions of culture also lead to such statement as traditional ancestral ethnic hatred, which explain conflict in terms of culture, obliterating in the process all other determining parameters such as political economy. However, cultural relativisms most fundamental weakness in the work towards Human Rights lies in the conflict of interest between the people who articulate the argument and those they represent. More often than not, cultural relativism is claimed by repressive regimes whose practices have nothing to do with local or indigenous cultures but more with their own self-preservation.4 Cultural policymakers are those who can speak for the group and articulate the group values to the outside world. Such spokesmen are likely to only stress the elements insuring their position. This is especially important in multi-ethnic or multi-cultural states where not only would it be difficult to establish a national identity based on cultural values but also where one group dominates the others at best, blatantly discriminates at worst. Would someone attempt to define what is the culture in Bosnia-Herzegovina? Or in Rwanda? Culture is a construct much more so than a reality and people can always find di fferent levels of allegiance. Indeed, one critique of cultural relativism is that it leads to fragmentation. Cultural relativism as a tool is a legitimization of a behavior designed to preserve a structure of powers. In a study on Iranian women, Karen Miller illustrates that in rejecting the aspirational character if universalism, relativism merely perpetuates traditional practice. Miller insists notably on the fact that generally women have not taken a large part in determining the culture because traditionally, male activities have set the standards. In fact, violence against women seems to be common in many cultures.5 IV. Reconcilability of the Two Approaches. Neither universalism nor cultural relativism is exempt of political manipulations. Does that mean that neither view carries some validity? Furthermore, if they each carry some validity, are they mutually exclusive? To answer the first question by the affirmative-neither is valid, Human Rights paradigms are tools, therefore they do not have intrinsic values-would be reducing critical thinking to syllogism. Letas more importantly see if both notions can and should be reconciled in theory and in practice. That there exist profound differences of perceptions among cultures or groups of people according to their history, language, and economic circumstances might be true. Does that mean that there exist among them no common points? Not necessarily. It is actually quite remarkable to do a comparative textual analysis between Confucius and Locke and to see how both at different times, insist on the centrality of the concept of Humanity in defining individuals.6 4 Donnelly, Jack. 5 Miller, K. Human Rights of Women in Iran: the Universalist Approach and the Relativist Response. http://www.law.emory.edu/EILR/volumes/win96/miller.html 6 Nicoll, N. Confucianism and Human Rights, unpublished paper. Secondly, disagreeing with the content of what is now presented as universal does not have to mean that there are no values or norms universally agreed upon. Western values may not be universal but it does not mean that universal values do not exist. This leads us to a level of conciliation that would embody a true cross-cultural search of what can be universally agreed upon. Universal standards should be the goals while cultural legitimacy would offer a method. This would be made that much more relevant if those defining the culture were not those in power. The search of commonalties would (in theory) bypass the structures of power. It could forge a necessary dialectic between external attempts to build a universal system and the internal assistance of various civil societies. V. The Obstacle of Law It is precisely at this juncture that we see how the debate between universalism and relativism has contributed to perpetuate a situation that has actually hindered, more than benefited, the cause of Human Rights. The defense of Human Rights has been presented as a legal endeavor among state actors. The debate is essentially a legal debate when texts of international law are being drafted. Discussions then follow on what understanding to give to the term degrading treatment or what reservations can a domestic legislation make in the name of religion, culture or constitution (in the case of the US). The debate concentrates on the content of the legislation or its interpretation or application in domestic law, never on the means itself: the fact that there is an over reliance on law to address Human Rights issues. Actually if there is a western influence, it is to be found in that domain. Law as an absolute value is permeating the international realm. In international law nation-states are both creators and parties. In Human Rights, like in any other domain, states are not going to create universal or local structures that bypass their level of control. The western idea that a good litigation can solve all problems is also present in Human Rights doctrine. The fact is that the Human Rights legislation, which by nature of the international system lacks serious mechanism of enforcement, has acted as a smokescreen and has often diverted efforts and resources from other venues. Victory is claimed when a given country finally adopts an international treaty or adequately adapts its dom estic law, i.e. China signs the ICCPR or Kenya outlaws female circumcision. Efforts can then stop or more realistically, MFN status can be renewed. The issue of course is that most people whose rights are violated do not have equal access to the law-especially true for women in many countries. What difference would a change in the legislation make when you cannot drive or go to an urban center, or for that matter, even read? In addition, the nature itself of the existing legislation on Human Rights has indeed under western influence, favored such rights as privacy and property. The legislation has erected a wall between the public sphere and the private sphere to better protect those rights. This has been ultimately catastrophic for womens rights for most violations of women happen in the private sphere. This is really a domain where one can witness how both theories, universalism and relativism, have had a negative impact by creating a double standard. Men readily accepting western norms of respect for privacy and property and women made to bare the brunt of cultural authenticity within a private sphere made untouchable by virtue of respect for fundamental freedoms. Conclusion The debate between universalism and relativism should be a non-issue. Universal goals and cultural sensitivities can be reconciled in the establishment of realistic strategies. However the debate in its present form contributes to divert attention from more important issues. Is International Law, made by states, the right venue to improve human rights? The effective protection of Human Rights requires a transformation not only of government and laws but of the non-state institutions and practices that the present Human Rights doctrine-universal or relative-does not touch.

Generally Accepted Accounting Principles and Balance Sheet

F? 151. Assets become liabilities when they expire. F152. Revenue results from collection of accounts receivable. F153. A company’s fiscal year must correspond to the calendar year. T154. Accounting periods should be of equal length to facilitate comparison between periods. T155. When there is no direct connection between revenues and costs, the costs are systematically allocated among the periods benefitted. T156. Applying accrual accounting results in a more accurate measurement of profit for the period than does the cash basis of accounting. F157. Adjusting entries affect cash flows in the current period.T158. Revenue cannot be recognized unless delivery of goods has occurred or services have been rendered. F159. Accrual accounting recognizes revenues and expenses at the point that cash changes hands. F160. A deferral is the recognition of an expense that has arisen but has not yet been recorded. T161. Adjusting entries are useful in apportioning costs among two or more acc ounting periods. T162. An adjusting entry includes at least one balance sheet account and at least one income statement account. T163. Recording incurred but unpaid expenses is an example of an accrual. F164.If all transactions were originally recorded in conformity with GAAP, there would be no need for adjusting entries at the end of the period. T165. Every adjusting entry must change both an income statement account and a balance sheet account. F166. When the reduction in prepaid expenses is not properly recorded, this causes the asset accounts and expense accounts to be understated. T167. Accumulated depreciation may be referred to as a contra-asset account. T168. The adjustment to record depreciation of property and equipment consists of a debit to depreciation expense and credit to accumulated depreciation.T169. When services are not paid for until they have been performed, the accrued expense is recorded by an adjusting entry at the end of the accounting period. T170. The amou nt of accrued revenues is recorded by debiting an asset account and crediting an income account. F171. Acquiring a computer for cash is just exchanging one asset for another and will not result in an expense even in future periods. F172. A decrease in an expense account is the equivalent of a decrease in owner’s equity. F173. Accrued revenue is a term used to describe revenue that has been received but not yet earned. T174.Book value is the original cost of a building less depreciation for the year. F175. The adjusting entry to allocate part of a cost of a one-year fire insurance policy to expense will cause total assets to increase. T176. The adjusting entry to recognize earned commission revenues, not previously recorded or billed will cause total assets to increase. F177. The adjusting entry to recognize an expense which is unrecorded and unpaid will cause total assets to increase. T178. The adjusting entry to recognize earned revenues which was received in advance will ca use total liabilities to decrease.F179. The maximum period covered by a worksheet is 6 months. T180. Withdrawals is recorded in the Balance Sheet debit column of the worksheet. F181. The Owner’s capital account is shown in the Income Statement credit column in the worksheet. F182. The Owner’s withdrawal account will not appear on an adjusted trial balance on the worksheet. F183. Accumulated depreciation appears on the income statement. T184. The worksheet is used to pull together up-to-date account balances needed to prepare the financial statements. F185.Financial statements are prepared from the adjusted trial balance of the worksheet. F186. Because adjusting entries are recorded on a worksheet, they do not need to be journalized or posted. T187. A loss occurs when there are more expenses than revenue. T188. If revenue and expenses were equal for an accounting period, the result would be neither profit nor loss. T189. The worksheet is not presented with the financial statements. T190. The third step in worksheet preparation is to enter the adjusted account balances in the adjusted trial balance column.T191. The worksheet is a convenient device for completing the accounting cycle. T192. After all necessary adjustments are entered in the worksheet, the two adjustment columns are totaled to prove the equality of debits and credits. F193. Income and expense accounts are moved to the balance sheet columns of the worksheet. F194. Assets, liabilities capital and withdrawal accounts are extended to the income statement column of the worksheet. T195. The balance of the Unearned Revenues account will appear in the balance sheet credit column of the worksheet. F196.The balance sheet credit column of the worksheet usually contains only the liability and equity accounts. F197. Where the income statement column of the worksheet are totaled the excess of debits over credits is called profit. F198. The totals of the balance sheet columns of the worksheet will usually be the same as the totals appearing in the formal balance sheet. T199. The last step in the worksheet preparation is to enter the profit and loss figure as a balancing figure in the income statement and balance sheet columns. T200. The worksheet helps the accountant discover existing posting and calculation errors.T201. If an asset has been carried to the debit column of the income statement and a similar error occurred involving income or liabilities, the worksheet may appear to be correct but the profit figure is actually misstated. F202. Financial statements are confidential documents which are available only to the owner of the business. T203. The focal point of the accounting cycle is the financial statements. T204. The income statement shows the types and mounts of revenues and expenses for the accounting period. F205. The excess of expenses over revenues is called loss. F206.Expenses are increases in equity caused by the entity’s income-generating activities. F 207. Cash loaned from a bank constitutes income. F208. The statement of changes in equity uses only the profit figure from the income statement to explain the change in equity. T209. The balance sheet provides the financial statement user the type and amount of each asset, liability and capital account at a particular date. T210. The balance sheet is prepared based on the final equity balance in the statement of changes in equity. F211. The account form of balance sheet shows assets, liabilities and equity in a vertical sequence.T212. Financial flexibility is the ability to take effective actions to alter the amounts and timings of cash flows so that it can respond to unexpected needs and opportunities. T213. Solvency refers to the availability of cash over the longer term to meet financial commitments as they fall due. T214. Liquidity refers to the availability of cash in the near future after taking account of the financial commitments over this period. T215. An income statement r efers to the specified period while a balance sheet shows the financial position of the entity at a particular date. T216.Cash flow statement reports the amount of cash received and disbursed during the period. T217. Notes to financial statements include narrative descriptions or more detailed analyses of amounts shown on the face of the balance sheet, income statement, cash flow statement and statement in changes in equity. T218. Accounting policies are the specific principles, bases, conventions, rules and practices adopted by an enterprise in preparing and presenting financial statements. F219. The purchase of an equipment is an example of a financing activity. T220. Buying and producing goods and services are examples of operating activities.T221. The purchase of land is an example of an investing activity. F222. Paying taxes to the government is an example of financing activity. T223. Financial position may be assessed by referring to the balance sheet. T224. The statement in c hanges in equity discloses the withdrawals during the period. F225. The heading of the income statement might include the â€Å"As of December 31, 2011. † T226. The balance sheet is also known as the statement of financial position. T227. The statement of cash flows discloses significant events related to the operating, investing and financing activities of the business.T228. The statement of changes in equity relates the income statement to the balance sheet by showing how the owner’s capital account changed during the accounting period. F229. The account Commissions Earned would appear on the balance sheet. F230. The account Wages Payable would appear in the income statement. T231. Financial statements cannot be prepared correctly until all the accounts have been adjusted. F232. A worksheet is more useful for a small company than a large one. T233. Working papers provide a written record of the work performed by an accountant or auditor. T234.The worksheet is a type of accountant’s working paper. F235. The amount for owner’s withdrawal will appear in the income statement column of a worksheet. T236. The adjusted trial balance columns of the worksheet are prepared by combining the trial balance and adjustments column. T237. When the Income Statement columns of the worksheet are initially footed, they should be out of balance by the amount of profit and loss. F238. When the balance sheet columns of the worksheet are initially footed, they should be in balance. F239. The worksheet should be prepared after the formal financial statements have been prepared.T240. An important use of the worksheet is an aid in the preparation of financial statements. 241. The worksheet is prepared after the formal adjusting and closing entries. 242. On a worksheet, the balance of the owner’s Capital account is its ending amount for the period. 243. The amount placed opposite the owner’s Capital account in the Balance Sheet columns of the w orksheet is the amount to be reflected for owner’s Capital on the Balance Sheet. 244. The balances of the Accumulated Depreciation accounts will appear on the credit side of the worksheet’s Balance Sheet Columns. 245.The balance sheet may be prepared by referring solely to the Balance Sheet columns of the worksheet. 246. When adjusting entries are entered onto a worksheet, it is not necessary to record them in the general journal. 247. Total assets, total liabilities and owner’s equity on the balance sheet are the same as the totals of the Balance Sheet columns on the worksheet. 248. The amount of owner’s withdrawals can be found on the worksheet. 249. After the adjusting and closing entries have been recorded and posted, the general ledger accounts that appear on the balance sheet have no balances. 250.General account balances agree with those in the financial statements even before adjusting and closing entries are recorded and posted. 251. The income s ummary account is used to close the income and expense accounts. 252. The balance of the owner’s Capital account represents the cumulative net result of income, expense and withdrawal transactions. 253. Closing entries clear income and expense accounts at the end of the period. 254. The post-closing trial balance contains asset, liability, withdrawal and capital accounts. 255. The final trial balance is called a post-closing trial balance. 56. A reversing entry is a journal entry which is the exact opposite of a related adjusting entry made at the end of the period. 257. To simplify the recording of regular transactions in the next accounting period, all adjusting journal entries are reversed. 258. Post-closing trial balance tests the equality of the accounts after adjustments and the closing entries are posted. 259. Trial balances are prepared to ensure that no entries have been omitted. 260. In the accounting cycle, closing entries are prepared before adjusting entries. 261 .In the accounting cycle, information from source documents is initially recorded in the journal. 262. Nominal accounts are reduced to zero by closing entries. 263. Closing entries deal primarily with the balances of real accounts. 264. The only accounts that are closed are the income statement accounts. 265. Closing entries result in the transfer of profit or loss into the owner’s Capital account. 266. After all closing entries have been entered and posted, the balance of the income summary account will be zero. 267. Depreciation Expense-Building is a permanent account. 68. Supplies expense is a temporary account. 269. A revenue account is closed with a credit to the revenue account and a debit to income summary. 270. An expense account is closed with a debit to the expense account and a credit to income summary.271. Income Summary is closed with a debit to income summary and a credit to the owner’s Withdrawals account. 272. When profit or loss is exactly zero, one of the usual closing entries will be avoided. 273. The Income Summary account appears in the income statement. 274. Temporary accounts are also known as real accounts. 75. During the closing process, revenues are transferred to the credit side of the Income Summary account. 276. During the closing process, expenses are transferred to the credit side of the Income Summary account. 277. All nominal accounts must be closed before the Income Summary account can be closed. 278. The post-closing trial balance will have fewer accounts than the adjusted trial balance. 279. The balances of all accounts that appear on the balance sheet are the same on the adjusted trial balance as they are on a post closing trial balance. 280.There is sufficient information on a post-closing trial balance to prepare an income statement. 281. The post-closing trial balance will contain only real accounts. 282. The Income Summary account will appear on the post-closing trial balance. 283. There is sufficient info rmation on a post-closing trial balance to prepare a balance sheet. 284. There is sufficient information on a post-closing trial balance to prepare a statement of changes in equity. 285. If the post-closing trial balance does not balance, then the error/s definitely occurred at some point during the closing process. 86. The adjusting entries involving Rent Receivable and Salaries Payable could be reversed. 287. The adjusting entries involving Depreciation Expense-Building and Supplies Expense could be reversed. 288. A reversing entry will include either a debit to a revenue account or a credit to an expnseaccount. 289. Reversing entries are never required. 290. Reversing entries can be made for deferrals but not for accruals. 291. Reversing entries are made to correct errors in the account. 292. The purpose of reversing entry is to simplify the bookkeeping process. 293.Adjusting entries are all dated as at the first day of the new accounting period. 294. Closing entries can be prepa red by referring solely to the income statement columns of the worksheet. 295. The chart of accounts for a merchandising entity differs from that of a service entity. 296. The difference between revenue from sales and cost of sales is operating income. 297. For cash sales, the operating cycle is from cash to inventory to accounts receivable and back to cash. 298. The bill of lading is a document prepared by the seller detailing the terms of delivery. 99. A validated deposit slip indicates that cash and checks were actually deposited. 300. Discounts offered to the buyer to encourage early payment are trade discounts. 301. Cash discounts are called purchase discounts from the buyer’s viewpoint. 302. The sales discounts account is a contra-income account and will have a debit balance. 303. A credit term of 2/10 n/30 means that the buyer may deduct 3% from the invoice if payment is made within 10 days from the end of the month. 304. Purchases return and allowances is a deduction from purchases. 305.The cost of merchandise purchased during the period is determined by subtracting from the net purchases the amount of transportation costs incurred during the period. 306. The purchase of equipment not for resale should be debited to the purchases account. 307. If the seller is to shoulder the cost of delivery, the term is stated as F. O. B destination. 308. The term freight prepaid or collect will dictate who shoulders the transportation costs. 309. The two main systems for accounting for merchandise are periodic and perpetual. 310. The perpetual inventory system requires recording the cost of each sale as it occurs. 11. There is no need for a physical inventory count in the perpetual inventory system. 312. The debit balance in the inventory account in the trial balance under the periodic inventory system is the amount of inventory at the end of the current year.313. The ending inventory of one period is the beginning inventory of the next period. 314. The balan ce in the merchandise inventory account at the beginning of the period represents the cost of merchandise on hand at that time. 315. The operating cycle involves the purchase and sale of inventory as well as the subsequent payment for purchase and collection of cash. 16. A business can shorten its operating cycle by increasing the percentage of cash sales and reducing the percentage of credit sales.317. Merchandise inventory could include goods in transit. 318. An advantage of using the periodic inventory system is that it requires less recordkeeping than the perpetual inventory system. 319. The periodic inventory system relies on a physical count of merchandise for its balance sheet account. 320. Under the periodic inventory system, the cost of goods sold is treated as an account. 321. The periodic inventory system provides an up-to-date inventory on hand.322. Summing ending merchandise inventory and cost of goods sold gives the cost of goods available for sale. 323. A physical inv entory is usually taken at the end of the accounting period. 324. Under the periodic inventory system , purchases of merchandise are not recorded in the Merchandise Inventory account. 325. A company would be more likely to know the amount of inventory on hand if I it used the periodic inventory system ra of all merchandisether than the perpetual inventory system. 326. Taking a physical inventory refers to making a count of all merchandise on hand at a particular time. 327.When the periodic inventory system is used , a physical inventory should be taken at the end of the fiscal year. 328. The income statement of a company that provides services only will not have cost of goods sold. 329. For a merchandising company, the difference between the net sales and operating expenses is called a gross margin. 330. Sales return and allowances is described a contra-revenue account. 331. On the income statement of a merchandising concern, profit is the amount by which net sales exceed operating expenses. 332. Transportation out is included in the cost of goods sold calculation. 33. Advertising expense appears as a selling expense on the income statement. 334. Transportation in is considered a cost of merchandise purchased. 335. The difference between gross sales and net sales is equal to the sum of sales discounts and sales returns and allowances.336. When the terms of sale include a sales discount, it usually is advisable for the buyer to pay within the discount period. 337. The terms 2/10, n/30 mean that a 2% discount is allowed on payments made over 10 days but before 30 days after the invoice date. 338. Terms 2/10, n/30 is an example of a trade discount. 39. Goods should be recorded at their list price less any trade discounts involved. 340. FOB Shipping point means that the seller incurs the shipping costs. 341. Under the perpetual inventory system, the cost of merchandise is debited to Merchandise Inventory at the time of purchase.342. The merchandise inventory accou nt is not affected when a sales allowance is granted. 343. Ending merchandise inventory is included in the calculation of cost of goods available for sale. 344. Ending merchandise inventory for year 1 automatically becomes the beginning inventory for year 2. 45. The calculation of cost of goods available for sale during the year is not affected by the previous year’s ending inventory. 346. The change in inventory level from the beginning to the end of the year affect cost of goods sold. 347. Transportation In is treated as a deduction in the cost of goods sold section of the income statement. 348. Under the periodic inventory system, the Purchases account is used to accumulate all purchases of merchandise for resale.349. Cost of goods sold is the primary difference between a merchandising and a service business income statement. 350. Debiting income summary and crediting beginning merchandise inventory eliminates the beginning inventory at the end of the period. 351. Cost of goods sold is a major expense of a merchandising business. 352. Using the nature of expense method of presenting expenses in the income statement has the advantage of simplicity because no allocation of operating expenses between functional classifications is necessary. 353. The function of expense method reports gross margin and income from operations. 354. Operating income is not computed in the nature of expense method.355.Gross margin from sales is the income that the business would have made if all goods available for sale had been sold during the period. 356. The excess of gross profit over operating expenses is called operating profit. 357. In the worksheet, the ending inventory amount will appear in the income statement credit column and the balance sheet debit column. 358. The determination of net cost of purchase would include addition of transportation out. 359. The traditional balance sheet arrangement of assets on the left-hand side with the liabilities and ownerâ€℠¢s equity on the right-hand side is called the report form. 360. Net sales is not an account name. 361. In the income statement, operating expenses are classified as selling expenses, administrative expenses and other operating expenses. 362. The sales return and allowances has a normal debit balance. 363. The closing entry for transportation in debits purchases and credits income summary. 364. Both Transportation In and Transportation Out accounts are closed by crediting the accounts. 365. On the worksheet of a merchandising company that uses the perpetual inventory system, the Merchandise inventory account balance is not adjusted.366.When using the perpetual inventory system, the Merchandise inventory account will not appear in the closing entries. 367. The worksheet of a merchandising company that uses the perpetual inventory system will not have a Transportation In account. 368. When preparing a worksheet for a merchandising company that uses the perpetual inventory system, the cost of goods sold can be derived from the balances of several account in the income statement column. 369. Under the perpetual inventory system, the ending merchandise inventory balance is closed at the same time as cost of goods sold.370.When preparing a worksheet for a merchandising company that uses the periodic inventory system, the merchandise inventory amount shown on the trial balance will be carried over the Balance Sheet debit column. 371. On the worksheet of a merchandising company that uses the periodic inventory system, both Purchase and Purchases Returns and Allowances appear in the Income Statement column. 372. The Purchases account is closed to the Merchandise Inventory account. 373. The ending inventory amount appears in both Income Statement columns on the worksheet of a merchandising company that uses the periodic inventory system. 74. Under the periodic inventory system, the Merchandise Inventory account appears in the closing entries made at the end of the perio d. 375. When preparing closing entries under the periodic inventory system, Sales, Purchases Returns an Allowances are both closed in the same entry. 376. Sales discount is a contra-revenue account with a normal credit balance.377. Purchases discount would be recorded as a credit. 378. Transactions involving the payment of cash for any purpose are usually recorded in the cash journal. 379. Special journals are modified in practice to adapt to the specific needs of an entity. 80. The primary ledger that contains all the balance sheet accounts and income statement accounts is called the general ledger. 381. At the end of each month, the total of the amount column of the sales journal is posted as a debit to accounts receivable and credit to sales. 382. After postings have been completed for the month, if the sum of the balances in the accounts receivable subsidiary ledger does not agree with the balance of the accounts receivable In the general ledger, the errors must be located and c orrected. 383. Sales on ccount of office equipment used in the business would be recorded in the sales journal.384. Each amount in the other accounts column of the cash receipts journal must be posted individually to the appropriate general ledger account. 385. When there are numerous accounts with a common characteristic, it is common to place them in a separate ledger called a detail ledger. 386. The sale of merchandise for cash is recorded in the sales journal. 387. The total of the other accounts column of the cash receipts journal is not posted to the general ledger. 88. When special journals, control accounts, and subsidiary ledgers are used, no posting to any ledger is performed until the end of the month. 389. For each transaction recorded in the purchases journal, the credit is entered in the accounts payable column. 390. Acquisitions on account which are not provided for in a special debit column are recorded in the other accounts column in the purchases journal. 391. Debi ts to creditor’s accounts for invoices paid are recorded in the accounts payable debit column of the cash payments journal. 392.Comparing the purchase order with the receiving report will show that all the goods ordered actually arrived and all goods that arrived were actually ordered. 393. The total of the accounts payable in the cash payments journal is posted at the end of the month as a debit to accounts payable and a credit to cash. 394. When customers are allowed to return for credit to their accounts, these transactions are recorded in the general journal. 395. A check register is used to record all expenditures. 396. The voucher register is a substitute for a sales journal. 397. The voucher register takes the place of the cash payments journal.

Swot Analysis to Six Sigma

In 1981 Motorola launched an initiative calling for a 5-year, 10X improvement in quality. In 1987 Motorola initiated its â€Å"Six Sigma Quality† initiative, with the goal of no more than 3. 4 defective parts per million (ppm) across the company. A 4-year 100X quality improvement goal was set. In 1988, Motorola won the Malcolm Baldrige National Quality Award. Motorola then shared its â€Å"Six Sigma† approach with other companies. In 1989, Motorola Chairman, Bob Galvin asked Mikel Harry to head the Six Sigma Research Institute, an organization that received funding from a number of Fortune 500 companies . In 1993 Mikel Harry left Motorola and went to Asea Brown Boveria Ltd. (ABB). Here, the strategy changed from â€Å"Quality First† to â€Å"Business First. † AlliedSignal implemented Six Sigma in 1994 and claimed savings of $1. 2 billion by 1998. Bossidy, CEO of AlliedSignal, convinced General Electric’s Jack Welch to try Six Sigma. The huge savings due to using Six Sigma were claimed in the GE Annual Report, Letter to Our Shareholders, February 12, 1999. With successes like these and strong business leaders like Jack Welsh and Bossidy, the demand for Six Sigma has exploded. Many Fortune 500 companies have begun Six Sigma initiatives and others have asked if Six Sigma is right for them. Numerous consulting firms have jumped on the bandwagon, including ASQ, and numerous articles and books have appeared on the subject. Many product and service advertisements are now mentioning Six Sigma. The term Six Sigma defines an optimum measurement of quality: 3. 4 defects per million events. The Greek letter SIGMA is a mathematical term that simply represents a measure of variation, the distribution or spread around the mean or average of any process or procedure in manufacturing, engineering, services or transactions. The sigma value, or standard deviation, indicates how well any process is performing. The higher the value, the fewer defects per million opportunities. One of Motorola's most significant contributions was to change the discussion of quality from one where quality levels were measured in percentages (parts per hundred) to a discussion of parts per million or even parts per billion. Motorola correctly pointed out that modern technology was so complex that old ideas about acceptable quality levels were no longer acceptable. One puzzling aspect of the â€Å"official† Six Sigma literature is that it states that a process operating at Six Sigma levels will produce 3. 4 parts-per-million nonconformances. However, if a normal distribution table is consulted (very few go out to six sigma), one finds that the expected nonconformances are 0. 002 parts per million (two parts per billion). The difference occurs because Motorola presumes that the process mean can drift 1. 5 sigma in either direction. The area of a normal distribution beyond 4. 5 sigma from the mean is indeed 3. 4 parts per million. Because control charts will easily detect any process shift of this magnitude in a single sample, the 3. 4 parts per million represents a very conservative upper bound on the nonconformance rate. Notes 1: the quality evolution of motorola 1979 â€Å"our quality sucks† 981 Motorola university, quality goal 10x reduction in 5 years 1985 Initiate corporate quality metrix 1987 Six Sigma program: 10x reduction in 2 years 1989 Received Malcolm Baldridge Award 1992 10x reduction in cycle time: customer satisfaction metrix 1996 order fulfillment quality 1997 Five Nines with an eyes on the customer Notes 2: six sigma history 1987 Motorola adopts six sigma 1991 Allied Signal adopts six sigma (Larry Bossidy) 1995 GE adopts six sigma (Jack Welch) 1997 Six sigma adopted in GE capit al (service industry)