U.S. Gaap vs. Ifrs on Depreciation Sample Essay Example For Students

U.S. Gaap vs. Ifrs on Depreciation Sample Essay By and large. U. S GAAP and IFRS both position depreciation as allotment of cost over an asset’s life. There are three stairss of the depreciation procedure: foremost find depreciable base of the plus. and so gauge asset’s utile life and last take a method of cost allotment that best lucifers gross flow from the plus. Depreciation methods allowed under U. S. GAAP include straight-line. units of production. or accelerated methods ( amount of figures or worsening balance ) . Component depreciation is allowed but non normally used. On the other manus. IFRS allows straight-line. units of production. and both accelerated methods. Component depreciation is required when plus constituents have different benefit forms. Thus the impact of major differences consequences that assets with different constituents will hold different depreciation agendas. which may increase or diminish assets and gross. Under both GAAP and IFRS. alterations in depreciation method and alterations in ut ile life are treated in the current and future periods. in other words- non retrospectively. Under IFRS. estimations of utile life and residuary value. and the method of depreciation. are reviewed at least at each one-year coverage day of the month. We will write a custom essay on U.S. Gaap vs. Ifrs on Depreciation Sample specifically for you for only $16.38 $13.9/page Order now For a company presently utilizing GAAP a alteration to IFRS could ensue in a greater frequence of alterations in deprecation rate which in bend could intend less predictable depreciation disbursal. IFRS allows a company to take between two different theoretical accounts in order to value PP A ; E after it has been recognized on the books: the historical cost theoretical account and the reappraisal theoretical account. Cost theoretical account is like GAAP where PP A ; E is carried at its cost less any accrued depreciation and any accrued damage losingss. Revaluation theoretical account allows a company to appreciate PP A ; E on its books to fair value if just value can be faithfully measured. However. GAAP does non allow reappraisals of PP A ; E or mineral resources. Therefore for a company presently utilizing GAAP a alteration to IFRS and the usage of the reappraisal theoretical account could take to a significant addition in plus values on the balance sheet every bit good as a corresponding significant addition in depreciation disbursal. For illustration. at the beginning of the twelvemonth a company has a edifice with a transporting value of $ 100. 000 and a staying utile life of 10 old ages that was late valued at $ 300. 000. Under GAAP. depreciation disbursal for the twelvemonth would be $ 10. 000 ( presuming straight-line ) . While under IFRS. depreciation disbursal for the twelvemonth could be either $ 30. 000 or $ 10. 000. Mention: Current Major Differences between IFRS and US GAAPhypertext transfer protocol: //post. Nyssa. org/nyssa-news/2010/04/current-major-differences-between-ifrs-and-us-gaap. hypertext markup language Depreciation A ; Impairment under GAAP and IFRS hypertext transfer protocol: //belkcollegeofbusiness. uncc. edu/jmcathey/6260/ifrs/Day/Davis % 20 amp ; % 20Lunt % 20- % 20Depreciation % 20 amp ; % 20Impairment. pdf

Are sweatshops good or bad essayEssay Writing Service

Are sweatshops good or bad essayEssay Writing Service Are sweatshops good or bad? essay Are sweatshops good or bad? essayThe term sweatshop denotes a factory which violates labor laws and human rights by forcing workers to have low wages, to work in poor conditions and/or long hours. There are many sweatshops worldwide, and many SP 500 companies rely on sweatshops to make profits. The major reasons why companies organize sweatshops are low labor costs and poor protection of workers rights in the developing countries. The purpose of this paper is to discuss whether sweatshops are good or bad. The major thesis of the paper is the following; sweatshops are bad, and it should be the goal of all human beings to combine efforts to eliminate sweatshops and similar business practices.There are numerous negative issues associated with sweatshops. People have to work and live in poor conditions in such factories; many of them receive low wages which are only enough to provide for some food or shelter or medicine. Workers of top earning corporations might have to choose between bu ying a medicine, buying a breakfast, buying basic clothes, etc.Children of those parents who work in sweatshops grow mostly on their own; they are not able to get an education and eventually the children of these parents will form another generation of sweatshop workers. In many developing countries, children above 5 years are also forced to work.Large corporations often use unethical and even cruel practices in developing countries to force their workers to work in such poor conditions. There are armed guards in sweatshops, and the top management in developing countries might collaborate with local mafia to gain control of the workforce. When external people attempt to visit sweatshops, guards do not allow workers to speak with the visitors at the threat of penalties, firing or even physical punishment.This vicious cycle of poverty and exploitation should be stopped. Furthermore, it can be stopped: according to surveys of public opinion, consumers might be willing to pay 15% more f or products that do not come from sweatshops, and doubling the pay of workers in such factories would only cause an increase of cost by 1.8% on average (Do Something, n.d.). The profits of large companies might slightly reduce due to eliminating sweatshops, but at the same time providing at least for basic human needs might increase the performance of sweatshop workers, drive motivation and stimulate the growth of developing economies.The supporters of sweatshops have several arguments warranting the existence of sweatshops. For instance, Kristof (2009) states that in some regions working in a sweatshop is considered a blessing for those people who do not have a job and have to dig garbage to find some plastic elements for recycling. Furthermore, Kristof (2009) indicates that the standards of living in the regions with sweatshops soared. However, these arguments only show that the presence of factories in developing countries is beneficial for economic development.None of the argume nts set by Kristof actually justifies the practices common for sweatshops: extremely low wages, poor living conditions, excess working hours (which are directly related to very low wages), etc. Furthermore, if manufacturing companies adopt some basic standards of payment and working conditions that allow their workers to maintain human dignity, both these companies and the economies of developing countries will be better off.Indeed, workers who have enough time to rest and enough resources to satisfy their basic needs are able to work more efficiently, can reduce the rate of errors and can be more enthusiastic in their work. Furthermore, higher wages will cause the inflow of additional finance into developing countries; these cash flows will likely stimulate the further increase of living standards in the community. The only threat that comes from adopting such practices is international competition from countries with no laws protecting their workers. However, if basic labor standa rds and wages were adopted at the international level, there would be no such threat to the developing countries which dare protect the rights of their citizens. Therefore, the arguments set by the supporters of sweatshops are inconsistent and basically relate to the presence of manufacturing companies and not to the practices adopted by sweatshops. Sweatshops have negative consequences for the developing countries and should be eliminated at the international level.

Measuring Institutional Performance Assignment Example | Topics and Well Written Essays - 2000 words

Measuring Institutional Performance - Assignment Example For instance, if the students at School A receive higher scores on a standardized exam than students at School B, School A is viewed as being the better school. Some areas even rate their schools based on standardized score reports, with parents moving their children around to the higher-rated schools in hopes of them receiving a better education. Certain other statistics are also used as a performance measure when it comes to educational institutions. A large one is the number of students that enroll in college close to graduation or upon graduation from that educational institution. The rating and/or popularity of the colleges that those students enroll in also play a large factor in the process. The numbers of students within an educational institution that participate in community or other outside activities also give a favorable impression when it comes to measuring the performance of that institution. Generally, the more positive media attention an educational institution recei ves, the better it is rated in its overall performance. ... The rating and/or popularity of the colleges that those students enroll in also play a large factor in the process. The numbers of students within an educational institution that participate in community or other outside activities also give a favorable impression when it comes to measuring the performance of that institution. Generally, the more positive media attention an educational institution receives, the better it is rated in its overall performance. Size and financial matters also play a significant role in the performance measurement of an educational institution. Generally, larger schools are seen as being more productive since they typically have more resources to fund activities that can better enrich the lives of their students. They can also afford more educational materials that can help their students learn and retain more material. The tradeoff is that students in smaller schools often receive more personalized attention because of smaller class sizes and better student-to-teacher ratios. According to Mayston when referring to this topic (2000, pg. 1), "These issues relate to the clarification of the objectives of the education system, the impact of performance reward systems, such as Performance Related Pay, the role of resources in influencing educational outcomes, the reliability of existing methods of assessing educational performance, such as Data Envelopment Analysis and multivariate regression, and the need for an improved national comparative database if progress is to be made in several of these directions." Motivational Factors Likely to Influence the Level of Performance of Staff and Ways in Which Efforts May Be Made to Quantify Such Factors Staff members in pretty

English home 6 Essay Example | Topics and Well Written Essays - 750 words

English home 6 - Essay Example The government can decide how and where these young ones could be properly safeguarded during the day because their parents are busy at work and would like no hindrance at all as far as their work manifestations are related (Lamb, 1992). One should believe that the government has a clear cut role under such a setting because it is the government itself which can facilitate things as and when they come (Bower, 2000). The child day care centers would convince the parents that their young ones would be taken care of properly and that they do not have to worry at all. If the government wants, it can bring about some form of sanity within the related ranks and this will eventually ensure that the parents know that the government cares about them in the fact that these child day care centers have been formed which shall make their lives easier at the end of the day (Gormley Jr., 1995). However what seems as a missing link here is the fact that a number of parents are unaware of these child day care centers in the first place. Then again it is the responsibility of the government to make sure that the parents know how they can be assisted and what needs to be done to guarantee success in entirety (Moen, 1990). Since the working parents are essentially facilitating the work domains of the government itself, it is of paramount importance to know that these child day care centers are there to take care of the weaknesses which come about within the relationships that working parents do have with their children. However these strained relationships are not entirely of their own making and come up because there is the reality of work that has to be done by these parents (Henderson, 1995). Someone needs to take charge of these young ones and the child day care centers seem to be the perfect fit. If these are not present in the first place, it would be significant to realize that having them will solve quite a few problems which are there or might even crop up in the coming t imes. The gratification element comes in within the equation here as the working parents have to be given the rights that they richly deserve (Cohen, 2001). This is in the form of the child day care centers which should be opened up to take care of the problems that working parents might face in the coming times. The child day care centers exist to serve those working parents who are unable to take care of their children as and when required. However this does not give them the leeway to make use of these child day care centers even on weekly holidays and in vacations. The role of the government is an important one because it sets the exact manner under which success for the working parents could be envisaged and the same can be further bolstered with funding from the domains of the government for the long term success of the problem at hand (Auerbach, 1988). How this issue will be tackled is something that the government must address because it safeguards the rights and interests o f the commoners and especially the working class. The working parents are indeed no exception and should be given the room to exploit their skills and resources without thinking of their own family domains (Zinsmeister, 1998). All said and done, the role of the government will remain no matter what kinds of steps are taken within the building up of these child day

Information Systems Strategy Essay Example | Topics and Well Written Essays - 3000 words - 1

Information Systems Strategy - Essay Example , and so on) to other individuals for free or in exchange for another item, will safeguard the environment, as it will reduce the waste sent to landfill as well as reduce the demand for natural resources. In addition, the organization wants to support individuals and families, who are economically deprived or struggling, by offering them an online platform where they can find items for free or in exchange for other unwanted items. In any organization, organizational structure provides the framework for the founders or leaders as well as the department heads, supervisors, employees, and others to operate in a streamlined and effective manner. This is applicable to online organization such as ReuseUK, and particularly for the organizations with dual or multiple founders or leaders. As ReuseUK consist of two founders, they have a range of options to choose from including partnership, corporations, and others. â€Å"Which one is right for you depends on many factors, including how much control you want to maintain, tax and liability issues, and your business goals† (Simon 2013). In that direction, partnership appears to be the suitable organizational structure for ReuseUK to follow. The advantage with partnership based organizational structure is that it provides management flexibility, so that management decisions and other responsibilities can be allocated among the partners according to business needs a nd each partner’s strengths (Simon 2013). In that direction, while one partner has an Information Technology (IT) background, the other has social enterprise background, both of which can be utilized to manage this IT based social enterprise organization. Partner with IT background can take care of the website functioning and the related tasks, including supervision of the IT support analyst and importantly the IS strategy. Although, the partner with social enterprise qualifications can manage the content of the website, along with other key personnel of marketing

Lord Of The Flies Civilization Versus Savagery English Literature Essay

Lord Of The Flies Civilization Versus Savagery English Literature Essay The theme for Lord of the Flies can be different things to different people. Some of the themes could be good vs. evil, sensibility vs. impulsiveness, or civilization vs. savagery. In Lord of the Flies there are two sides conflicting with each other throughout the whole story, and these are civilization vs. savagery. In Lord of the Flies civilization represents good while savagery represents evil. Civilization is the good inside of man to choose to live by rules, under authority, act reasonable, and peaceful with others. Savagery represents the evil of choosing not to live peacefully with others and not live by rules, but instead living to gain power over others and acting violently. However, living by rules and authority does not always guarantee peace and acting violently does not make someone a savage. The boys in Lord of the Flies show the decision they have to make whether to live by rules or to live violently and gain power for themselves; this shows the boys change of behavior from being civilized and having good behavior to being wild and violent, as shown in the two main characters Ralph and Jack, and the loss of the boys innocence. When Ralph and Piggy arrive on the island they realize that there are other boys on the island other than themselves and decide to gather the boys all together by blowing through a conch that they find. . Once all the boys are gathered, Ralph tells them they need a chief to rule over them. Some thought that they still needed adult leadership and asked, Arent there any adults? (Golding 20). Once they realized there were no adults on the island with them, they were not exactly sure what to do. The boys decide to still stick by previous rules and behavior. They decide they want a leader when they say, Vote for a chief! (Golding 22). This shows the boys believed in some kind of leadership whether an adult or an older kid. Once they voted Ralph as chief they also agreed to use the conch that Ralph used to call them together. The conch plays a very important role throughout the story. The conch helps gather meetings and also allows the person holding it to speak. This is an example of order among the boys. The conch governs the group of boys more than Ralph does. As the boys good behavior starts to disappear, so does the power of the conch and order. The disappearance of this is shown throughout the entire story until at the very end of the story all the boys, even Ralph, became what Golding wanted to show: Golding sees moral behavior, in many cases, as something that civilization forces upon the individual rather than a natural expression of human individuality. When left to their own devices, Golding implies, people naturally revert to cruelty, savagery, and barbarism (SparkNotes Editors). This shows the decision the boys in Lord of the Flies had to make either to live by rules or to live wild and violently. In the end they chose to live wild and violently. The two main characters of Lord of the Flies are Ralph and Jack. Ralph is the protagonist and the representative of civilization (Golding 206). Jack is the antagonist and symbolizes savagery and violence. The conflict between Ralph and Jack begins at the very first meeting when the boys vote for a chief and Ralph is chosen over Jack. I ought to be chief, said Jack with a simple arrogance, because Im a chapter chorister and head boy. I can sing in C sharp (Golding 22). This shows the beginning of Jacks jealousy towards Ralph because he was used to being the leader. It also shows the jealousy of man and how it makes someone want their own power. Ralph is a very big influence on the younger boys. He believes in taking care of the boys and finding ways for everyone to be rescued. Some ways he did this is by building the fire and huts. For this reason, Ralphs power and influence over the other boys are secure at the beginning of the novel (SparkNotes Editors). To the boys, Ralph, Piggy, and Simon are a sign of security. However, gradually, throughout the story the security of Ralph is not enough for the boys when their violent side takes over. Throughout the whole story Ralph symbolizes order until he is the only who doesnt join Jacks group. Jack is the opposite of Ralph. Jack desires to have power over all the boys but it is taken away when Ralph is voted chief. The violent side of Jack begins when he starts hunting pigs and uses the idea of the beast. The idea of a beast causes the boys to feel fear. The more of a savage Jack becomes, the more he influences the boys to become savages. Some symbols that represent Jack are the Lord of the Flies that becomes both a physical manifestation of the beast, a symbol of the power of evil, and a kind of Satan figure who evokes the beast within each human being (SparkNotes Editors). This shows the evil that hid in Jack but is also in mankind. The beast is the primal instinct of savagery that exists within all human beings (SparkNotes Editors), the one thing that frightens all the boys and is the main reason that Jack gains power over the boys. In The Scarlet Ibis there is a resemblance between brother and Jack because they manipulate people to listen to them and do what they want them to do. The conflict between Ralph and Jack is the choice of gaining ones own power or caring for the needs of others. When they come to the island the boys have no thought of acting violent or wild. They dont know really what to do without adult supervision so they create their own rules. Here it is hinted that the rules the boys have agreed to will not be followed or enforced for very long because of the situation the boys are in which is complete freedom from everything theyve known. In Liberty the family wants freedom from the danger that they are in. However there is good freedom and bad freedom. The boys are in a place where freedom is all around them and there are no adults to tell them what is right or wrong. This kind of freedom is very dangerous because the longer they stay on the island without any rules, the more they forget what good behavior is and eventually become wild and violent. Through the influence of the beast and Jack all the boys slowly become enthralled by the ways of savagery. The influence of Jack causes the boys to find pleasure in killing, torturing and spilling the blood of animals. The boys become so enthralled that they chant, Kill the beast! Cut his throat! Spill his blood! (Golding 152) They become so violent and wild that they even beat and kill some boys, pretending they are the pig. It was dark. There was that that bloody dance. There was lightning and thunder and rain. We was scared! (Golding 156) shows the boys dont think of what they did as wrong but as a game. Their savagery represents the evil that dwelt inside them of wanting to hurt someone or something. The group of boys in the beginning of the book is far from being the same group of boys at the end of the story. Ralph at the end of the story cries because he realizes that evil dwells not only in adults but also in children. Throughout Lord of the Flies civilization represents good, while savagery represents evil. However, the books theme also shows the evil that man has inside if given the opportunity to show it. The boys in Lord of the Flies had to decide if they wanted to live by rules or live violently. They had rules that they followed but there was no one to enforce it on them. Civilization may have rules but that does not mean that people will always obey them. Lord of the Flies shows that a good amount of time away from civilization can have a drastic affect on a person and they might not remember how to act properly in society. The decline of the boys behavior throughout the story from being civilized and having good behavior to being wild and violent shows that evil dwells in every human. Man can chose to control that evil or fall under its control as shown in the fall of the boys in Lord of the Flies.

Daycare and Separation Anxiety: A Brief Overview Essay examples -- Chi

Numerous advances led to Sigmund Freud’s inspirational Stages of Psychosexual Development, and it was Freud that introduced a clear theory explaining the process by which infants develop into adults. The transition from the Oral, Anal and Phallic stages begins to help us understand some of the processes that might lead to understanding attachment issues. Freud argued that humans are born â€Å"polymorphously perverse,† the idea that any number of objects could be a source of pleasure. While relief from stress observed in a child might be interpreted as simply the absence of emotional pain, on a deeper level, re-attachment and physical closeness to a caregiver after prolonged separation should result in a pleasurable experience. Setting aside for the moment the sexual aspects of Freud’s theory, the basis of his premise remains one of the human connection that is gained through some form of physical contact, be it obtained from others or themselves. (Stevenson , 2001) In the early 1950s, Harry Harlow’s famous study of rhesus monkeys to determine attachment relationships demonstrated that infant rhesus monkeys raised in isolation, preferred the comfort of a cloth-covered surrogate mother to that of a wire-mesh surrogate with an attached feeding bottle. Harlow wished to dispute the traditional view that affection and mother–infant attachment was based on food, and his experiments had clearly demonstrated that the foundations of attachment were not associated solely with the need for nourishment. A more important facet of human nature was that the profoundly meaningful act of physical intimacy plays a greater role in the health of an infant than nourishment alone. (Vicedo 2009) However, Harlow was also breaking ground toward unders... ...ence of these children and their remarkable ability to positively adapt in the face of adversity, and although there are a number of unanswered questions in connection to the biological, cognitive, and social processes that are experienced throughout childhood, it is encouraging to know that with further study, this resiliency might be encouraged in the daycare setting. (Degnan & Fox, 2007) This paper is but a brief overview of this topic and a great deal more research not included in this paper has been devoted to the biopsychosocial influences of genetic predisposition, parents, daycare providers, the daycare environment, and the many other factors that effect children that attend daycare. However, it’s encouraging to know that progress is being made in the development of a safe, healthy, and nurturing environment for our children at this most vulnerable age. Daycare and Separation Anxiety: A Brief Overview Essay examples -- Chi Numerous advances led to Sigmund Freud’s inspirational Stages of Psychosexual Development, and it was Freud that introduced a clear theory explaining the process by which infants develop into adults. The transition from the Oral, Anal and Phallic stages begins to help us understand some of the processes that might lead to understanding attachment issues. Freud argued that humans are born â€Å"polymorphously perverse,† the idea that any number of objects could be a source of pleasure. While relief from stress observed in a child might be interpreted as simply the absence of emotional pain, on a deeper level, re-attachment and physical closeness to a caregiver after prolonged separation should result in a pleasurable experience. Setting aside for the moment the sexual aspects of Freud’s theory, the basis of his premise remains one of the human connection that is gained through some form of physical contact, be it obtained from others or themselves. (Stevenson , 2001) In the early 1950s, Harry Harlow’s famous study of rhesus monkeys to determine attachment relationships demonstrated that infant rhesus monkeys raised in isolation, preferred the comfort of a cloth-covered surrogate mother to that of a wire-mesh surrogate with an attached feeding bottle. Harlow wished to dispute the traditional view that affection and mother–infant attachment was based on food, and his experiments had clearly demonstrated that the foundations of attachment were not associated solely with the need for nourishment. A more important facet of human nature was that the profoundly meaningful act of physical intimacy plays a greater role in the health of an infant than nourishment alone. (Vicedo 2009) However, Harlow was also breaking ground toward unders... ...ence of these children and their remarkable ability to positively adapt in the face of adversity, and although there are a number of unanswered questions in connection to the biological, cognitive, and social processes that are experienced throughout childhood, it is encouraging to know that with further study, this resiliency might be encouraged in the daycare setting. (Degnan & Fox, 2007) This paper is but a brief overview of this topic and a great deal more research not included in this paper has been devoted to the biopsychosocial influences of genetic predisposition, parents, daycare providers, the daycare environment, and the many other factors that effect children that attend daycare. However, it’s encouraging to know that progress is being made in the development of a safe, healthy, and nurturing environment for our children at this most vulnerable age.

Marigolds

What change does the main character experience from the beginning of the story to the end? From the beginning to the end of the story, the main character experiences her time when she was changing from child to woman. Growing up during the Great Depression in impoverished rural of Maryland, her family had been living through poverty and financial struggles.She was fourteen going on fifteen by that time so she understood everything her family or her neighbors had been through. But She and ere brother were so young and innocence that they liked running around and teasing Miss Little with her marigolds mounds that she planted every summer. And the rising action that changed her childhood was the midnight when she first heard a man that was her father cry in helplessness and hopeless because he couldn't get a job and take good care of the family.She felt his despair and her emotion of crying In fear, and degradation that led her run and ruin all the marigolds of Miss Little. When she loo ked up to â€Å"stared at her†, † that was the moment when childhood faded and manhood began†. She felt guilty, â€Å"awkward and ashamed† that moment marked the end of Innocence. Why did Miss Little plant the marigolds? She planted the marigolds because that was her happiness. They were very bright and colorful compared to her â€Å"sorry gray house†.Those passionate yellow mounds made her house really stand out. She took care of them â€Å"all summer, every summer† as her one Joy and hope. Without reviewing the story, what descriptive details do you remember? The detail that stands out In my mind Is the scene Elizabethan father cried out loud† In the middle of the night because he felt Impotent for not do anything for his wife and his kids In twenty-two years. A man Is always the leader of the house. Taking a good care of his family Is the most Important role they should.He was a strong man † who could whisk a child upon his shou lders and go singing through the house†. And † he sobbed, loudly and painfully, and cried helplessly and hopelessly In the dark night. † This really touches my heart. For the first time he despaired, and behind the wall, that also was the first time his daughter hear him cry. Marigolds By emphysema K. Kennedy job and take good care of the family. She felt his despair and her emotion of crying in the end of innocence.Why did Miss Little plant the marigolds? Remember? The detail that stands out in my mind is the scene Elizabethan father â€Å"cried out loud† in the middle of the night because he felt impotent for not do anything for his wife and his kids in twenty-two years. A man is always the leader of the house. Taking a good care of his family is the most important role they should. He hopelessly in the dark night. † This really touches my heart. For the first time he

Life Goals Essay Essay Example

Life Goals Essay Essay Example Life Goals Essay Essay Life Goals Essay Essay Thomas Carlyle once said, â€Å"Go as far as you can see, and when you get there you will see farther. † I strongly believe that if one plans on achieving his aspirations, setting goals is a very important step. Having goals not only gives you a clear focus on things,but it also helps you to organize your plans by allowing you to give yourself time limits and boundaries. That is why I try to set goals for myself routinely, whether it is just for one day, or for the rest of my life. One goal that I work hard at daily is to do well in high school. I try to involve myself in any activity that I can, both academically and socially, so that I can graduate with honors. The reason I do this is because I plan on going to college, and I would like to be able to get accepted into any school that I apply to. Going to college alone would be a major achievement for my family and I, because I will be the first person in my family to attend college. Another goal I have is to get a college degree in Criminal Justice. I plan to take my four years of college and get into the police enforcement. I plan to get good grades throughout my college career. I think Im going to stay in the Portland area when I’m applying for a job as a police officer. I plan to achieve this by not giving up. The first thing my mom tells me is to set my mind to something, never give up and it may take time but you will get there. My goals are very important to reach because without them, my life goals will not come true. Immediately after I graduate, I want to start my career as police officer/investigator. You must have an accredited four-year college or university degree to get into FBI. By age 25, after gaining some experience as a policeman, I would like to make a career switch to become an FBI agent. This is because being an FBI agent has been a dream of mine since I was younger. And to be good at what I do, I need some familiarity in that line of work, among other things. After becoming settled into my second career, I would like to begin a family. By this time, I plan on already being married to my current girlfriend, and have my first child. I will also be ready to buy my first car, and then, my first home. My intentions are to live in Oregon. Before I turn fifty, one of my major goals is to start a private investigator business. My children will be put through college and out of my house, and my wife and I will be on our way to retirement, after we sell our business. By then, I plan on being very stable, if not rich. Either way, I will be able to donate money and give back to my community what they have given to me. I also plan on adopting or fostering children after my own kids move out. I see my goals as tangible, and they are well within my reach if I stretch my arms to touch them. I work hard for these things not only to make a good life for myself, but to make a wonderful life for my future children. Setting goals for myself prevents me from becoming sidetracked, and it allows me to push harder and further for my aspirations. If I maintain my focus, nothing will ever defer my dreams.

The Effectiveness of Motivation Theory Essay Example

The Effectiveness of Motivation Theory Essay Example The Effectiveness of Motivation Theory Essay The Effectiveness of Motivation Theory Essay Running head: Motivation Theories: A Literature Review Motivation Theories: A Literature Review - Motivation Theories: A Literature Review Motivation is an important concept for managers to understand. Motivation affects direction, intensity and duration (Locke Gary, 2004). High task motivation has been found to correlate with high firm growth (Miner, Smith, et. al. , 1989). Berman and Miner (1985) studied CEOs, COOs, executive VPs and group VPs and found that those â€Å"who reached the highest levels of large business firms [had] higher motivation to manage than individuals with less achievement† (377-391). There are many things that affect motivation, such as personal preferences, job satisfaction and organizational factors (Wherry South, 1977). According to Locke and Gary (2004), most people are in situations; particularly work related ones, due to their own personal choices. Latham and Pinder (2005) found that â€Å"goal-setting, social cognitive and organization justice theories are the three most important approaches to work motivation to appear in the last 30 years† (485). Self-efficacy significantly impacts motivation. Lindner (1998) also supports this. Wabba (1974) discusses behavioral choices and motivation. Personal faith also plays a role in motivation. I Corinthians 10:31 states, â€Å"Whether, then, you eat or drink or whatever you do, do all to the glory of God† (NASB). The Bible consistently gives examples of those motivated by their belief and faith in God. When Peter and the disciples were threatened with imprisonment for spreading the gospel, Peter responded with â€Å"we must obey God rather than men† (Acts 5:29, NASB). Their desire to follow God overshadowed concern for physical or earthly consequences. Dysfunctional thinking also can affect motivation (Locke Gary, 2004). Dysfunctional thinking is basically irrational overgeneralizations and it comes from automatic thoughts. Locke and Gary (2004) also suggest that managers learn how to help employees copy with these automatic thoughts in order to identify the irrational nature of their thoughts so they can process them in a way that is productive and provides greater motivation. Gee and Burke (2001) found that the hope for financial gain as a sole motivator is an outdated idea and not nearly as effective as once thought. There are various motivation theories and some recent changes in motivation trends. Gee and Burke (2001) refer to â€Å"human potential management† as opposed to â€Å"human resource management. This seemingly small change in vernacular reflects changing attitudes. Wood (2000) recommends taking into account social identify theory, motivational traits, procrastination and lateness, proactive role orientations and person-environment fit when evaluating theories. Dye, Mills and Weatherbee (2005) believe Maslow’s hierarchy of needs has been oversimplified to fit the convenienc e of motivational textbooks and in this oversimplication, the point of Maslow’s theories has been missed. They caution against using the hierarchy of needs chart without the complete context. There are some effective best practices that can be derived from motivation theories. Gee and Burke (2001) found that self-managed teams and telecommuting both increased employee motivation. Tai (2006) and Huang (2001) both found positive correlations between effective training programs and employee motivation. Chapman (2008) discusses the role of team-building activities, workshops, inspirational quotes and positive experiences in building employee motivation. Sodenkamp (2005) found that pay-for-performance systems on employee work groups increased motivation as well. The ACCEL-Team’s (2008) findings support this as well. Fitzgerald (1971) cautions against using irrelevant solutions to try motivate employees without first ensuring the solid foundation of the work system itself. Managerial attitudes and actions also have an impact on motivation. Daniel Goleman gives six distinct leadership styles, â€Å"coercive leaders demand immediate compliance. Authoritative leaders mobilize people toward a vision. Affiliative leaders create emotional bonds. Democratic leaders build consensus. Pacesetting leaders set high standards and expect excellence. Coaching leaders develop people† (Longenecker, Moore, Petty Palich, 2008, p. 474-475). Forsyth (2006) called leadership â€Å"the process by which an individual guides others in their pursuits, often by organizing, directing, coordinating, supporting and motivating their efforts† (p. 376). Invang (2008) the guide to his group members. â€Å"A manager who listens encourages employee growth and career development† (Burley-Allen, 1995, p. 9). Anthony (1989) discusses motivation by example and through involvement and interactions with employees. Wolleat (2007) reviewed Gary Latham’s book, Work Motivation: History, Theory, Research, and Practice and acknowledged its use in presenting motivation theories but Locke and Gary (2004) found that motivation theories do not compete with each other as much as they show different aspects of motivation. The goal of managers, therefore, should not be so much to evaluate motivation theories to select the superior theory; rather the goal of managers should be to use characteristics of different motivation theories to effectively motivate employees. References ACCEL-Team. (2008). Employee Motivation, the Organizational Environment and Productivity. Al-Khalifa, A. , Peterson, S. E. (2004). On the relationship between initial motivation, and satisfaction and performance in joint ventures. European Journal of Marketing, 38(1/2), 150-174. Anthony, J. H. (1989). Therapeutic Leadership. Leadership Abstracts, 2 (13). Berman, F. E. and J. B. Miner (1985). Motivation to manage at the top e xecutive level: A test of the hierarchic role-motivation theory. Personnel Psychology 38(2): 377-391. Burley-Allen, M. (1995). Listening the Forgotten Skill: A Self-Teaching Guide. 2nd Ed. , Canada, John Wiley Sons, Inc. Chapman, A. (1995-2008). Employee motivation theory team building activities, workshops, inspirational quotes, and the power of positive experience. Densten, I. L. (2002). Clarifying inspirational motivation and its relationship to extra effort. Leadership Organization Development Journal, 23(1), 40-44. Dye, K. , Mills, A. J. , Weatherbee, T. (2005). Maslow: man interrupted: reading management theory in context. Management Decision, 43. Fitzgerald, T. H. (1971). Why motivation theory doesnt work. Harvard Business Review, Harvard Business School Publication Corp. 49: 37-44. Forsyth, D. R. (2006). Group Dynamics. 4th Ed. , Mason, OH: Thomson Higher Education. Gee, C. Burke, M. E. (2001). Realizing potential: the new motivation game. Management Decision, 39. Huang, T. C. (2001). Training practices and organization performance in enterprises. Education and Training, 43(8/9), 434-444. Inyang, J. D. (2008, January). Leaders and Leadership Roles in Relation to Effective Management of the Human Resources, 6 (1). Latham, G. P. and C. C. Pinder (2005). Work motivation theory and research at the dawn of the twenty-first century. Annual Review Of Psychology 56: 485-516. Lemak, D. J. (2004). Leading students through the management theory jungle by following the path of the seminal theorists: A paradigmatic approach. Management Decision, 42. Lindner, J. R. (1998, June). Understanding Employee Motivation. Locke, E. A. Gary, P. (2004). What should we do about motivation theory? Six recommendations for the twenty-first century. Academy of Management Review, 29. Longenecker, J. G. , Moore, C. W. , Petty, J. W. , Palich, L. E. (2008). Small Business Management: Launching Growing Entrepreneurial Ventures. Mason, OH: Thomason Higher Education. Miner, J. B. , N. R. Smith, et al. (1989). Role of entrepreneurial task motivation in the growth of technologically innovative firms. Journal of Applied Psychology 74(4): 554-560. Sodenkamp, D. , Schmidt, K. , Kleinbeck, U. (2005). Self-management of work groups through corporate values: From theory to practice. International Journal of Manpower, 26(1/2), 67-79. Tai, W. (2006). Effects of training framing, general self-efficacy and training motivation on trainees training effectiveness. Personnel Review, 35(1), 51-65. Wabba, M. A. , House, R. J. (1974). Expectancy Theory in Work and Motivation: Some Logical and Methodological Issues. Human Relations, 27 (2), 121-147. Wherry, R. J. and J. C. South (1977). A worker motivation scale. Personnel Psychology 30(4): 613-636. Wolleat, P. L. (2007). An Insiders View of Work Motivation: A Mentor Speaks. PsycCRITIQUES 52(17). Wood, R. E. (2000). Work Motivation Theory, Research and Practice: Introduction to the Special Issue. Applied Psychology: An International Review, 49.

The Four Forces of Evolution Essay Example | Topics and Well Written Essays - 1250 words

The Four Forces of Evolution - Essay Example In evolution, the population has a greater significance because it refers to the change in the characteristics of a population over many generations and not the individual change during their lifetimes (Fogiel 908). As stated earlier, an individual cannot evolve but a population can as allelic frequencies (genetic make up and the expression of the developmental potential) of a given population can change over time. This is called microevolution which accounts for the diversity of life on earth. But when do we become aware of evolution and how do we began to understand its concept? The molecular basis of evolution started with the discovery of deoxyribonucleic acid (DNA) molecules in 1953. Through biological reproduction, each living organisms inherit a combination of genes from biological parents and creates a unique new individual (Haviland, Prins, Walrath, and McBride 27). Aside from this biological reproduction, creation theories from different religions around the world also expl ains the diversity of life. ... Mutation is the random alteration of genetic material that produces new variation (Haviland, Prins, Walrath, and McBride 40). With random mutations or variation, population can change over time in accordance with the changes that occurred in the environment because the creation of a new allele may create a modified protein for a new biological task. In humans, for instance, the only possible evolutionary mutations occurred in sex cells when mistakes occur during copying and cell division. Thus, this is in contrary with the layman’s conception of mutation and evolution as mutations and evolutions arise continuously in all species. Mutations have positive and negative effects but most of it are neutral in nature. Some of the negative effects are the results of the presence of mutant genes, a gene abnormality that leads to certain hereditary disorders like muscular dystrophy, hemophilia, Parkinson’s disease, etc. While cellular mutations directly involve genetic factors, e nvironmental factors may also play a vital role in the occurrence of mutation. Antibiotics, dyes, chemicals used in the preservation of food, and radiation are just a few examples. Research also suggests that the amount of stress a human can endure increases the mutation traits needed for adaptation (Haviland, Prins, Walrath, and McBride 40). Meanwhile, genetic drift refers to the evolutionary force of chance fluctuations of allele frequencies in the gene pool of a population (Haviland, Prins, Walrath, and McBride 41). In short, this refers to the changes at the population level because of â€Å"chance events† such as disasters that can kill a greater number of population. A perfect example of genetic drift is the founder effects – a case that

Increasing the duration of copyright in literary works in the United Essay

Increasing the duration of copyright in literary works in the United Kingdom in 1995 from life of the author plus 50 years to li - Essay Example One of the most critical issues regarding intellectual properties is the extension of copyright protection period that had remained at 50 years past the creator’s death for a few several centuries.3 By this definition, the rights are universally protected; however, the term of protection is not indefinite except for a few special works. Nevertheless, the contention of this paper has little to do with the definition and more to do with the amount of time for which the protection is supplied, in the UK; copyrights are protected but the Copyright and Design act of 1988 based on the 2003 amendments by the copyright and related regulations. Over the years, the UK has faces several challenges in related to copyright owing to the number of sometimes contradictory directives by other European countries as well as international proposal. This is in spite of the Berne convention of 1886, which set a minimum standard of protection among the countries participating in the same, later in 1 905 the convention, set the minimum period of 50 years after the death of the creator. However, despite the relatively steep number of years, given many countries have often increased instead of making effort to reduce them and this trend eventually lead up to the latest EC duration.4 Nevertheless, there is serious doubt about whether this increase serves the interest of the public or is as advantageous to the owner of the work as the EC may want to allege5;6. According to the EC duration preamble, the reasons for the increase are categorized as legal, social political and economic issues; however, an objective examination of these reasons however is enough to prove otherwise. Despite the overtly logical basis on which they are grounded, none of them stand in the face of critical scrutiny. The core interest of this paper is to discuss in particular the 1993 change in which the copyright protection was extended and provides evidence through a critical examination of the reason given for the fact that the mover was ill guided, in a word, a mistake. Background The background of copyright can be traced back to the 18th century and although the rules by then were nowhere near the current ones in terms of latitude and legal requirements7, the have successfully set precedent for posterity which have led to the current laws. The first copyright statute was the statute of Ann and this is the first document that recognised the author and provided a limited term of copyright of 28 years, this was first enacted in the Donaldson and Becket case in 1774. In this case, copyright was established and the original laws were supposed to protect the investment by printers and publishers as opposed to those of the authors. In-fact it was only in the 19th century that their creative genius was recognised and the creation of works become author centred as opposed to publisher and printer centred.8 One of the landmarks in the history of the copyright law in the UK was