The play A Memory of Lizzie is a fictional look at the childhood years

The play â€Å"A Memory of Lizzie† is an anecdotal gander at the youth years of the scandalous murderess Lizzie Bordon The Memory of Lizzie Bordon The play â€Å"A Memory of Lizzie† is an anecdotal glance at the youth long periods of the scandalous murderess Lizzie Bordon. Set in America the late eighteen hundreds, the play happens in a normal white collar class neighborhood in Massachusetts around then. The play happens in a normal rural school, and the characters are (or if nothing else the offspring of) tolerably well off individuals. The Characters in the play are the youth colleagues of Lizzie Bordon, each matured around twelve a long time old, however due the period they would likely be less full grown than cutting edge multi year olds. Each character has an alternate demeanor towards Lizzie which gets clear as the play proceeds. The youngsters Ann Dorothy Barbara Irma Jo and Kathy all domineering jerk Lizzie, while Christy and Georgina feel sorry for her. The character Rachel Brayton is a very calm character, potentially more youthful than different youngsters present in the scene and in this manner increasingly dreadful towards Lizzie. The set in the scene that we performed comprised of certain means to speak to the schools steps and a couple of draperies to speak to entryways. The scene begins with the kids solidified, some playing with a ball, others with cards and three with a jumping rope. The main other prop that we required was the doll that Rachel Brayton played with. Ensembles would incorporate schools regalia, gr...

Serial Killer “Richard Chase”

As a little fellow he didn't show any odd conduct until he turned the age of ten. At the age, regularly in 1960 he began executing and tormenting creatures including felines. At that point by certain years passed it was 1964 a he begun going to Mira Lama High School, got evaluations of Co's, Ad's, and If's, yet at the same time figured out how to finish secondary school a get his certificate. While he was in school his sophomore year he was captured for ownership of weed requested by Juvenile court show up on Saturday or Sunday, and as his time as an adolescent he turned into an Intense medication client and consistently displayed side effects of hallucinating thinking.January 5, 1978 Chase began his life of legitimate issues from little wrongdoing of taking a four-mouth old doggy, shooting it in the head and continued to drink the blood or to his irregular vicious acts like on the date January 11, 1978. On the 1 strip of January 1978 pursue assaulted a neighbor after he requested a cigarette at that point controlled her units she turned over the whole pack. after fourteen days, he broke into a house, burglarized it at that point peed inside a cabinet containing baby dress and pooed on the bed in a kid's room. Hindered by the proprietors return, pursue was assaulted yet figured out how to escape.An pursue kept on looking for opened entryways of homes to enter. He accepted a bolted entryway was an indication that he was not needed, anyway an opened entryway was as Invitation to enter. Social issues Richard Chase had a considerable lot of them; enduring mental issue which made It had for him In his public activity. Richard Chase himself figured out how to keep up a little public activity, anyway his associations with ladies would not keep going long. This was a result of his unusual conduct and on the grounds that he was feeble. An occasion that happened would demonstrate his psyche state when he moves out his mom house thinking she was attempting to harm him.He had leased a loft with certain companions. Chaise's flat mates' whined that he was continually inebriated liquor, weed, and LSI. Pursue would likewise stroll around the loft naked, even before organization. Chaise's flat mates requested that he move out. At the point when he can't, the flat mates moved out. Instruction and Jobs, all however Richard Chase never had a Job, his training was on a little underneath normal with an IQ of 95. During, the spring of 1968 he tried out American River College, kept up evaluations of Co's, reliably utilized medications, and quickly observed a psychiatrist.Physical issues he experienced consistent distrustful scenes and would regularly wind up at the clinic crisis room in scan for help. He was mental perception, however contracting, Chase felt he had discovered the fix. He would execute and eviscerate little creatures and eat the different pieces of the creatures crude. 1975, Chase experiencing blood harming subsequent to infusing of hare blood in to his veins, was automatic hospitalized with schizophrenic. A his sexual was not very elegantly composed out reason his connections never endured long as a result of his odd conduct, and the way that he was impotent.He was executed with an immediate gunfire twisted to his head. Evelyn and Jason were found in Evelyn room. Jason had been shot twice in the head. The profundity of Chaise's craziness was clear when examiners went over the wrongdoing scene. Evelyn body had been assaulted and solemnizes on different occasions. Her stomach had been cut open and different organs were expelled. Her throat was cut and she had been tweaked with a blade and there was a bombed endeavor to evacuate one of her eyeballs. At that point, Richard Trenton Chase was caught by police in the wake of leaving a few hand and shoe prints in blood at is last casualties' residence.They found considerably more blood solidified proof in his condo. In 1979 Chase stood preliminary on six tallies of homicide, his la wyers attempted to keep away from capital punishment by going the madness route†¦ The request was dismissed. On May eighth, the Jury saw Chase as blameworthy on each of the six checks and he was condemned to the gas chamber. While in jail, Chase had been seeing a specialist who had recommended him with antidepressants that he accumulated for a considerable length of time. He was discovered dead on December 26, 1980 of a clear overdose-self destruction, taking all the pills he had been sparing.

Using the Spanish Word Bien

Utilizing the Spanish Word Bien Bien is frequently utilized as a qualifier having good intentions (i.e., in a decent way) in spite of the fact that in a more adaptable manner than the English word. Bien likewise can be a thing whose implications incorporate goodness and resource. Here are a few instances of where well is a decent interpretation for bien: Raquel cree que canta bien. Raquel thinks she sings well. Un alimento bien cocinado puede contaminarse si tiene contacto con carnes crudas. An all around prepared food can get polluted in the event that it has contact with half-cooked meats. Aprende bien las reglas de manejar. Learn well the standards of driving. Mi bebe duerme bien. My child rests soundly. No entiendo bien tu pregunta. I dont comprehend your inquiry well. Bien frequently conveys the possibility of something occuring effectively, adequately or to an extraordinary degree: No puede reparar bien mi coche. He cannot fix my vehicle accurately. Lloviã ³ bien hasta enero y despuã ©s se cortã ³. It down-poured a great deal until January and afterward it halted. La computadora no me funciona bien. The PC doesnt work directly for me. Se sentir en casa con la comida deliciosa y las bebidas bien frã ­as. You will feel comfortable with the tasty food and very much chilled drinks. No estoy seguro de haber descargado bien el programming. Im not certain the product was downloaded appropriately. La pelã ­cula est bien divertida y no tiene mensajes de doble sentido. The film is very fun and doesnt have blended messages. Frequently with estar (and some of the time different action words), bien is here and there deciphered as a positive descriptor that fluctuates with setting: Estuvo muy bien el desayuno. The morning meal tasted incredible. Estoy bien hoy. Im feeling great today. Ests bien en tu foto de Facebook. You look great in your Facebook photograph. Todos estamos bien. Were all fine. Todo est bien. Everythings OK. Te est bien la camisa. The shirt looks great on you. As an interposition, bien can have a correspondingly positive significance. For instance, fans at a games setting may yell  ¡Bien! as a method of saying Good occupation! As a thing, el bien can mean goodness or something comparative: El mundo est plagado de gente que no hace el bien. The world is tormented by individuals who dont make the best decision. La à ©tica, por definiciã ³n, busca el bien. Morals, by definition, searches for the great. In money related issues, el bien can allude to different sorts of advantages or products. For instance, un bien substantial is an unmistakable resource, and bienes raã ­ces alludes to land.

Meaningful Life Lessons We Learn From Teachers at School

Significant Life Lessons We Learn From Teachers at School Instructors invest a ton of energy with their understudies over the span of the year. They are powerful naturally and frequently make the most of chances to show life exercises when they present themselves. Life exercises educated by educators have had an enduring effect on numerous understudies. Much of the time, sharing these life exercises can have a far more prominent effect than showing standard based substance. Instructors frequently utilize both immediate and backhanded chances to join life exercises. Legitimately, there are normal segments of tutoring that lead to learning life exercises. By implication, educators regularly exploit what they allude to as workable minutes to grow themes or to examine parts of life that are raised by understudies during class. 20. You Will Be Held Accountable for Your Actions Understudy discipline is a significant segment in any homeroom or school. There is a sure arrangement of rules or desires by which everybody is relied upon to follow. Deciding not to cling to them will bring about disciplinary activity. Rules and desires exist in all aspects of life, and there are consistently results when we push the constraints of those guidelines. 19. Difficult Work Pays Off The individuals who work the hardest ordinarily accomplish the most. Instructors comprehend that a few understudies are more normally skilled than others, however even the most talented understudy won't accomplish a lot in the event that they are languid. It is almost difficult to be effective at anything on the off chance that you are not ready to buckle down. 18. You Are Special This is a center message that each instructor should commute home to each understudy. We as a whole have our one of a kind abilities and characteristics that make us exceptional. Such a large number of kids feel insufficient and immaterial. We ought to endeavor to guarantee that all understudies accept that they matter. 17. Benefit as much as possible from Each Opportunity Openings present themselves all the time for the duration of our lives. How we decide to react to those open doors can have a significant effect. Learning is a critical open door for youngsters over this nation. It is basic for instructors to pass on the message to understudies that every day presents another chance to discover some new information. 16. Association Matters A sloppiness can prompt disarray. Understudies who are sorted out have an a lot more noteworthy possibility of being effective later on throughout everyday life. This is an ability that starts at an opportune time. One way that educators can commute home the significance of association is to consider understudies responsible for how their work area and additionally storage looks all the time. 15. Clear Your Own Path At last, every individual decides their future through dynamic over a significant stretch of time. It is simple for experienced grown-ups to think back and see precisely how we cleared the way that drove us to where we are today. This is a theoretical idea for understudies and instructors ought to invest energy examining how our choices and hard working attitude at even a youthful age can shape our future. 14. You Cannot Control Who Your Parents Are Guardians have the biggest effect on any youngster. Now and again, this impact might be negative in nature. Be that as it may, most guardians need the best for their youngsters despite the fact that they may not realize how to offer it to them. It is indispensable that educators let their understudies realize that they have the capacity to control their own future, settling on unexpected choices in comparison to their folks, which can prompt a superior life. 13. Stay True to Yourself At last it doesn't make a difference others' opinion of you. Settling on a choice dependent on what another person needs quite often ends up being an inappropriate choice. Educators must pass on the message of putting stock in you, heeding your gut feelings, defining objectives, and arriving at those objectives without individual trade off. 12. You Can Make a Difference We are on the whole potential change specialists, which means we can possibly make contrasts in the lives of people around us. Instructors exhibit this legitimately every day. They are there to have any kind of effect in the lives of the kids they are charged to instruct. They can show understudies how they can have any kind of effect by consolidating various tasks, for example, a canned food drive, malignant growth pledge drive, or another network venture. 11. Stay Trustworthy Being reliable implies that everyone around you accept that you will come clean, keep insider facts (insofar as they don't place others in harm's way), and will do assignments that you have vowed to do. Educators commute home the ideas of trustworthiness and dependability every day. It is a center piece of any homeroom rules or desires. 10. Structure Is Critical A few understudies will at first reject an organized study hall, at the end of the day they will come to appreciate it and even ache for it when it isn't there. An organized study hall is a sheltered study hall where educating and learning are expanded. Giving understudies an organized learning condition can show understudies that having structure in their life is a positive perspective that they need a greater amount of. 9. You Have the Greatest Control of Your Destiny Numerous individuals accept that their predetermination is directed by the circumstance in which they acquired by birth. Nothing could be further from reality. Each individual controls his own fate once they arrive at a specific age. Instructors battle this misinterpretation constantly. For instance, numerous understudies accept that they can't head off to college in light of the fact that their folks didn't attend a university. This is a cycle that schools make a solid effort to break. 8. Errors Provide Valuable Learning Opportunities The best exercises in life result due to disappointments and it is the exercises gained from those errors that help make us whom we become. Educators show this life exercise consistently. No understudy is great. They commit errors, and it is an educators occupation to guarantee that their understudies comprehend what the slip-up was, the means by which to fix it, and to give them procedures to guarantee that those slip-ups are not rehashed. 7. Regard Has to Be Given to Be Received Great instructors show others how its done. They give their understudies regard realizing that most of the understudies will, thus, give them regard back. Instructors regularly have understudies who originate from foundations where little regard is normal or given in the home. School might be the main spot where regard is given and expected to be given back. 6. Contrasts Should Be Embraced Tormenting is perhaps the biggest issue in schools today regularly coming about in view of apparent contrasts that make a few understudies an obvious objective dependent on what they look like or act. The world is brimming with one of a kind and various individuals. These distinctions, regardless of what they are, ought to be grasped and acknowledged. Numerous schools presently join learning openings into their day by day exercises to show kids how to regard singular contrasts. 5. There Are Aspects of Life That Are Beyond Our Control The procedure of school is one major exercise on this. Numerous understudies, particularly more seasoned ones, would prefer not to go to class yet go on the grounds that they are legally necessary. When they arrive, they are learning exercises made by an instructor with next to zero understudy proprietorship. These exercises are being educated due to state-coordinated guidelines. Life is the same. There are numerous parts of our existence with which we have little control. 4. Awful Decisions Lead to Serious Consequences Few out of every odd poor choice will prompt a terrible result, yet some of them will. You may pull off something more than once, yet you will in the end be gotten. Dynamic is a basic life exercise. Understudies ought to be instructed to thoroughly consider every choice, never settle on a choice in scramble, and be set up to live with the outcomes related with that choice. 3. Great Decisions Lead to Prosperity Settling on savvy choices is basic to singular achievement. A progression of poor choices can rapidly prompt a street of disappointment. Settling on a decent choice doesn't really mean it is the most straightforward choice. Now and again, it will be the harder choice. Understudies must be compensated, perceived, and applauded for good dynamic as regularly as could be expected under the circumstances. Instructors can help settle on great dynamic a propensity that will follow understudies for a mind-blowing duration. 2. Cooperating Cooperatively Benefits Everyone Cooperation is an important ability educated in schools. Schools frequently give the principal chances to kids to cooperate with other youngsters who might be extraordinary. Working helpfully is basic to bothâ team and singular achievement. Understudies must be encouraged that every individual part cooperating makes the group fruitful. In any case, on the off chance that one section stops or doesn't perform satisfactorily, everybody comes up short. 1. You Can Become Anything It is clichã ©, however it is likewise a significant exercise that educators should teach constantly. As grown-ups, we realize that it is almost difficult to break a generational groove. Nonetheless, we ought to never surrender trust that we can arrive at understudies and assist them with breaking a cycle that has kept other relatives down for some ages. It is our essential obligation to give expectation and conviction that they can accomplish and become anything.

Introduction of Apollo food holdings berhad Essay

The Apollo Food Industry Company which is fabricating compound chocolate dessert shop items and layer cakes situated in Malaysia. Apollo’s item principally separated into two principle classes. They are Chocolate Wafer items and Layer cake, Chocolate Layer Cake and Swiss move items. Apollo Company is the main organization in Malaysia which produce layer cakes and chocolate candy store items. These cakes are traded exceptionally to Singapore, Indonesia, Thailand, Philippines, Vietnam, China, Hong Kong, Taiwan, Japan, India, Middle East, Mauritius, and Maldives. The organization point is to consistently satisfy the client needs and prerequisite by utilizing the most recent types of gear and innovation. Presentation of oriental food industry berhad Oriental Food Industries Sdn Bhd was built up in 1978. Today the organization is in the main situation in the nibble food and dessert shop industry in Malaysia. The organization produce four general classifications of low quality nourishments; they are nibble food, wafer, potato bites and pastry shop items. The organization different item has brand names like Rota, Super Ring, Jacker and Oriental are notable family brand names in Malaysia. The organization producing plants are situated in air keroh modern domain in Malacca. What's more step by step the organization go through a great deal of cash for innovative work to meet the clients taste. Of late they were begin creating potato chips and tidbits, potato crisps, delicate and layer cakes, water shapes, prawn saltines, Swiss moves, cream wafers, cheddar balls, chicken rings, vegetable and chicken seasoned items, corn snacks, green pea snacks, rice wafers, cheddar snacks, cuttlefish enhanced bites, and onion rings. The organization sent out those items to many Middle East nations and European nations. Proportion ANALYSIS Fluid RATIO Liquidity implies that the measure of cash accessible to the organization to take care of its transient obligations. The higher liquidity proportion is the more secure the organization is. The basic liquidity proportions are present proportion and the snappy proportion. Current proportion = Apollo food property berhad 2009 2010 2011 =179.25 times = 118.15 occasions = 193.16 occasions Oriental food enterprises berhad 2009 2010 2011 =169.00 times = 140.57 occasions = 0.92 occasions Momentary loan bosses incline toward a high present proportion since it decreases their hazard. Investors may incline toward a lower current proportion with the goal that a greater amount of the firm’s resources are attempting to develop the business. One disadvantage of the present proportion is that stock may incorporate numerous things that are hard to sell rapidly and that have unsure liquidation esteems. Snappy proportion = Apollo food property berhad 2009 2010 2011 =179.25 times = 118.15 occasions = 193.16 occasions Oriental food ventures berhad 2009 2010 2011 =169.00 times = 140.57 occasions = 0.92 occasions The speedy proportion is an elective proportion of liquidity that does exclude stock in the present resources. The present resources utilized in the snappy proportion are money, debt claims, and notes receivable. These benefits basically are present resources less stock. The brisk proportion regularly is alluded to as the basic analysis proportion. Resource MANAGEMENT RATIOS Resource the board proportions are the way to dissecting how successfully and effectiveness your private venture is dealing with its advantages for produce deals. Resource the executives proportions in any case called turnover proportions or effectiveness proportions. At the point when the organization spends enormous add up to purchase resources then the company’s working capital will be high. On the off chance that the organization don't contribute, at that point the deals will diminish and will influence the organization part through income benefit and stock costs. Resource the executives proportion will tell how productively and how adequately the organization is utilizing the advantages for create the income. They demonstrate the capacity of an organization to make an interpretation of its benefits into the deals. Normal instances of advantage turnover proportions incorporate fixed resource turnover, stock turnover, creditor liabilities turnover proportion, money due turnover proportion, and money change cycle. These proportions give significant experiences into various money related territories of the organization and its highlights its qualities and shortcomings. High resource turnover proportions are useful for the organization since they imply that the organization is using its benefits effectively to deliver deals. Low mean strives versa. Absolute resource turnover Absolute resource turnover is a money related proportion that gauges the proficiency of a company’s utilization of its advantages for item deals. It is a proportion of how effectively the board is utilizing the advantages available to its to advance deals. The proportion assists with estimating the profitability of a company’s resources. All out resource turnover proportion Apollo food property berhad 2009 2010 2011 =0.046 times = 0.047 occasions = 0.150 occasions Oriental food businesses berhad 2009 2010 2011 =0.040 times = 0.096 occasions = 0.061 occasions Influence RATIO Budgetary influence proportions give a sign of the drawn out dissolvability of the firm. Influence proportion worried about transient resources and liabilities, financial influence proportions measure the degree to which the firm is utilizing long haul obligation. The principle factors took a gander at incorporate obligation, value, resources and intrigue costs. Obligation proportion A proportion that shows what extent of obligation an organization has comparative with its benefits . An obligation proportion of more prominent than 1 demonstrates that an organization has more obligation than resources; in the interim, an obligation proportion of under 1 shows that an organization has a greater number of benefits than obligation. Obligation ratio= Apollo food possessions berhad 2009 2010 2011 = 0.29% = 0.53% = 0.32% Oriental food businesses berhad 2009 2010 2011 = 0.25% = 0.31% = 0.35% Obligation to value proportion The Debt to Equity Ratio gauges how much cash an organization ought to securely have the option to acquire over extensive stretches of time. This is an estimation of how much providers, banks, leasers and obligors have focused on the organization versus what the investors have submitted. A high obligation to value proportion by and large implies that an organization has been financing more, its development with obligation. This can bring about unstable profit because of the extra intrigue cost. Obligation value ratio= Apollo food possessions berhad 2009 2010 2011 = 0.29% = 0.53% = 0.33% Oriental food ventures berhad 2009 2010 2011 = 0.25% = 0.31% = 0.35% Intrigue spread proportion The intrigue spread proportion discloses to us the wellbeing edge that the business has as far as having the option to meet its advantage commitments. The higher intrigue spread implies that the organization is in the protected side to meet the enthusiasm from the organization benefits. The lower intrigue spread is peril to the organization. The recipe for the premium inclusion proportion is utilized to gauge a company’s profit comparative with the measure of intrigue that it pays. Intrigue spread ratio= *there is zero % intrigue spread proportion since there is no enthusiasm for Apollo food possessions berhad *there is zero % intrigue spread proportion since there is no enthusiasm for Oriental food enterprises berhad Benefit RATIOS Every single organization will most worry about their gainfulness. So these productivity proportions will support those parts. Net overall revenue, net revenue, return on resources, and profit for value are some productivity proportions. The benefit proportions will show how beneficial the organization is. These proportions will gauge the general execution for the organization. The benefit proportions can be utilized to perceive how well the firm is working and how well the present execution with past years. Net revenue The gross net revenue proportion discloses to us the benefit a business makes on its expense of deals, or cost of products sold. It is an extremely basic thought and it reveals to us how much gross benefit per RM1 of turnover our business is winning. In the event that the organization is fabricating the gross overall revenue will tell the assembling and appropriation productivity during the procedure. The higher gross overall revenue is better for the business. Net benefit margin= *Gross net revenue for Apollo food possessions berhad can't figure since the gross benefit is equivalent to the turnover. *Gross net revenue for Oriental food enterprises berhad can't ascertain since the gross benefit is equivalent to the turnover. Net revenue Net revenue gauges the amount of every ringgit earned by the organization is converted into benefits. Net revenue gives pieces of information to the company’s evaluating approaches, cost structure and creation proficiency. Net revenue is a pointer of how productive an organization is and how well it controls its expenses. Net overall revenue is for the most part used to analyze company’s results after some time. The higher net overall revenue implies tremendous benefits for the organization. Net overall revenue = Apollo food property berhad 2009 2010 2011 = 87.90% = 169.26% = 101.48% Oriental food enterprises berhad 2009 2010 2011 = 61.89% = 87.12% = 85.03% Profit for resources Where resource turnover tells a financial specialist the all out deals for each RM1 of advantages, return on resources. Profit for resources gives a thought with respect to how productive administration is at utilizing its advantages for create income. Profit for resources will be high in certain organizations, since they contribute tremendous sum for advantages for maintain the business. For example, media transmission, vehicle producing, railroad and so forth. So it’s better to contrast the arrival on resources proportion and comparable organizations. Profit for resources = Apollo food property berhad 2009 2010 2011 = 4.01% = 7.96% = 15.23% Oriental food enterprises berhad 2009 2010 2011 = 2.49% = 8.34% = 5.26% Profit for value Profit for value is a proportion of gainfulness that figures what number of ringgits of benefit an organization creates with every ringgit of shareholders’ value. Profit for value in any case called total assets. The better yield on value shows that the organization is producing benefits without requiring capitals. It likewise indicating that the organization the executives creating investors capitals. Profit for value = Apollo food property berhad 2009 2010 2011 = 4.02% = 8.00% = 1

Black or White

Black or White When I was in elementary school, I got into a major argument with a boy in my class. I have forgotten what the argument was about, but I have never forgotten the lesson I learned that day.I was convinced that “I” was right and “he” was wrong and he was just as convinced that “I” was wrong and “he” was right. The teacher decided to teach us a very important lesson.She brought us up to the front of the class and placed him on one side of her desk and me on the other. In the middle of her desk was a large, round object. I could clearly see that it was black. She asked the boy what color the object was. “White,” he answered. I couldn’t believe he said the object was white, when it was obviously black! Another argument started between my classmate and me, this time about the color of the object.The teacher told me to go stand where the boy was standing and told him to come stand where I had been. We changed places, and now she asked me what the color of the object was. I had to answer, “White.”It was an object with two differently colored sides, and from his viewpoint it was white. Only from my side it was black.Sometimes we need to look at the problem from the other persons view in order to truly understand his/her perspective.Author Unknown Story Submitted by Tina

The Plight of War Exploring the Depths of Hemingway’s “On the Quai at Smyrna” - Literature Essay Samples

Ernest Hemingway’s legacy as one of America’s greatest writers reigns supreme, as his work provides profound insight and speaks to the lost generation. Literary criticism in the 21st century popularly analyzes Hemingway’s pieces to reveal the truths of his time and breed greater historical understanding through a fictional context. â€Å"On the Quai at Smyrna† is a short story by Hemingway that sheds light on genocide in modern warfare by going beyond political and military affairs to reveal a sensitive truth that exposes the emotional and ethical crisis of those facing the repercussions of old men’s wars. Through his style and method of writing, Hemingway introduces themes that are concluded through in-depth analysis. What I originally believed to be a narration lamenting the menial troubles of soldiers and their lack of humanity is a thoughtful depiction of truths beneath what society wrongly determines about the relationship between soldiers and civilians. Mathew Stewart of Boston University uncovers Hemingway’s intentions behind â€Å"On the Quai at Smyrna,† exploring the depths of Hemingway’s words in his scholarly article titled â€Å"It Was All a Pleasant Business: The Historical Context of On the Quai at Smyrna. Stewart introduces a larger context to Hemingway’s work through historical and literary analysis that hears Hemingway’s voice on social justice in war. Hemingway’s style of writing in â€Å"On the Quai at Smyrna† is a larger production at work. What I originally deduced to being an unemotional and careless cast of characters is Hemingway’s ingenious use of irony. A fitting example is when the narrator states, â€Å"It was all a pleasant business. My word yes a most pleasant business† (Hemingway 67). Originally perceiving this quote literally, Hemingway triggers a shock factor. However, Stewart makes an undeniably insightful case that divulges the meaning of these words, explaining, â€Å"to elucidate the speaker’s frame of mind, his manner of speaking, and the story’s tone†¦the speaker’s stir-protective irony is generated by self-disgust resulting from †¦ [the] powerlessness in the face of inhuman behavior† (Stewart 62). Essentially, Hemingway utilizes irony as his tool to criticize how soldiers are expected to be emotionless and dutiful when there is need for humanit arian forces. It is through this style that Hemingway’s purpose to evoke the audience’s attention on a tragic event is realized. Hemingway further pushes his agenda by utilizing a Turkish Officer’s menial concerns with another soldier in the midst of a genocide to expose the normalization of war on soldiers. Unlike the narrator, the Turkish Officer has little regard to the suffering of women and their children, suggesting how war desensitizes soldiers when the environment becomes routine. The interaction between the narrator and the Turkish Officer further depicts the troubling expectation to continue protocol when all hell is breaking loose. The narrator ironically comments after settling a dispute, â€Å"Oh most rigorously. He felt topping about it. Great friends we were† (Hemingway 66). The repetition of irony and the tone of voice throughout the piece reflects Hemingway’s personal frustrations on military etiquette. Stewart acknowledges, â€Å"The speaker undoubtedly finds the incident insanely petty given the larger context of tragic events being played on the quai, but his orders ar e to keep peace with the Turks† (Stewart 61). To cope, the narrator has succumb to, what Stewart refers to as, â€Å"ironic rhetorical devices in an apparent effort to recount†¦ the brutality he has witnessed† (Stewart 60). Hemingway’s mastery of voice brings to light ingenious commentary on events within the heart of war. Hemingway is one of the few writers who has a method behind his madness, especially through symbolism. The narrator neatly describes the tragic events taking place: emotionless, as if relaying a monotonous list of chores. Hemingway writes, â€Å"We were clearing them off the pier, had to clear off the dead ones† (Hemingway 66). Hemingway purposely desensitizes a very disturbing event to present the mindset soldiers are expected to have, and often retain, in war. The soldiers are literally witnessing a genocide and have little resources to compensate for the trauma. Hemingway’s writing acts as a symbol to identify the raging waters beneath an ice-cold surface. Soldiers and civilians alike suffer cases of trauma and post-traumatic stress disorder when exposed to war. Hemingway recognized these patterns ahead of his time, as he was in a society did not diagnose mental health. In that respect, Hemingway’s â€Å"On the Quai at Smyrna† is a break-through that wa s one of many developments to cultivate modern 21st century thoughts on warfare. Stewart addresses this issue by theorizing that â€Å"the speaker gives the impression of having seen too much, of having experienced more than he can handle†¦ he will not allow himself †¦ to confess the degree of horror he felt† (Stewart 65). My original interpretation of the narrator’s words classified him as an emotionless and shameless character. However, Stewart’s theory deepened my understanding by discovering the source of the narrator’s behavior. Hemingway’s mastery of depicting human nature without rose-colored lenses exhibits his capabilities as a writer. In a greater degree, Hemingway treads the waters of morality in war, or what appears to be the lack thereof. He proposes that a soldier is also human, and beneath the calm and dutiful exterior, there is a moral crisis and a sense of powerlessness that the narrator, a soldier, represses. As a reader, Stewart responds to the â€Å"feeling of shame that I belonged to the human race† (Stewart 59). Hemingway wants his audience to experience the intense ethical struggle the narrator is subjected to. In fact, Hemingway’s character refers to the sequence events disturbed, â€Å"The strange thing was, he said, how they screamed every night at midnight. I do not know why they screamed at that time† (Hemingway 66). Stewart speculates the severe angst of the narrator, as he â€Å"feels extreme guilt born frustration and moral confusion†¦ the speaker saves no one, helps no one, but must remain passively to witness everything† (Stewart 65). Clearly, the narratorâ⠂¬â„¢s powerlessness does little to soothe his guilt. Hemingway’s emotive concept rings true when uncovering the realities of war. Hemingway’s world is stage for a larger picture that overwhelms what needs not to be ignored: the effects of war on civilians. People are largely concerned with how super powers and governments are effected in war. Hemingway purposely avoids discussing political issues in depth as a method of focusing the spotlight on Human Right’s violations in war. When first reading the piece of literature, it appears as though Hemingway is concealing information because he assumes that his audience should be informed and that his work is not for the unexperienced. I interpreted that â€Å"On the Quai at Smyrna† was exclusive to those exposed to war. However, Stewart suggests that Hemingway was creating a spotlight for what is not, and should be, center stage. Stewart advocates for Hemingway’s intentions, stating the â€Å"extreme situations forced upon people by war (here for example the need to give birth in the dark hold of a ship)†¦ the Smyrna disaster was non etheless shocking† (Stewart 66). In fact, it is clear when Hemingway refers to the crisis, confessing, â€Å"The worst, he said, were the women with dead babies† (Hemingway 66). This is a key quote from the story, as it is one of the few that blatantly acknowledges the gravity of the genocide. Hemingway exposes the reality of warfare on civilians that is often overlooked, intricately creating a spotlight that is often dimmed by alternative concerns. â€Å"On the Quai at Smyrna† by Ernest Hemingway grounds the theme of people’s faith in humanity in times of war, especially when warfare depletes human rights. However, Hemingway extends an olive branch, predominantly because the narrator’s morality is heightened due to the tragic events. Stewart’s review of Hemingway’s â€Å"On the Quai at Smyrna† deepened not only the intention and understanding of the piece, but lifted Hemingway’s literary genius through a profound analytical process behind what appears only to be a recollection of disturbing events. It is Hemingway’s style and method of writing that illuminates the subject of social justice during war, and warns how accepting tragedy without acknowledging the defilement of morality will only destroy humanitarian prerogatives. â€Å"On the Quai at Smyrna† is a piece of literature that is, in its own right, a call for change that can be easily overlooked, but must be a ddressed in depth.

Essay about Effects of Different levels of T.V Violence...

Abstract EFFECTS OF DIFFERENT LEVELS OF T.V VIOLENCE ON AGGRESSION: The purpose of this study is to investigate the effects of different levels of television violence on grade school children. Since some studies show that younger children are more prone to aggression than older children. This study is designed to show how violence plays a role in aggression. The intention is to show that violence causes different aggression levels between males and females. The second purpose of this study is to show if there are any significant differences between males and females and aggression induced by violence. The information on gender difference and aggression is controversial. All the children were mixed in this experiment combined the male and†¦show more content†¦The United Sates is the clear leader among modern, stable democratic nations in its rates of homicides, assault, rape, and robbery, and it is among the highest in incidents of group violence and assassinations. This high level of violence is dangerous to our society. It is disfiguring ou t society—making fortresses of portions of our cities and dividing our people into armed camps. It is jeopardizing to some of our most precious institutions; among them our schools and universities—poisoning the spirit of trust and cooperation that is essential to their proper functioning. nbsp;nbsp;nbsp;nbsp;nbsp;In the past years until now, violence among children has increased dramatically. Cases have been reported where grade school students take guns and other weapons to school and use them against their teachers and classmates. Things of that sort are very much a reality for schools around the country. Is the reason for these acts of violence that children are becoming more aggressive at younger ages? Does, the media have to do something with the increase in violence of young children, the fact that the media has more violence in it than any other point in history? It could be a combination of things, including work, single parents, peer pressures, etc. The true concern is that the media entertains children with violent shows, which are aimed at them. Some networks agreed to place advisories warning before and the prime-time television programs which they determinedShow MoreRelatedEng 1011630 Words   |  7 PagesViolence in Music Videos and Music Lyrics has a n egative impact on children. Music videos that expose profanity and sexuality are inappropriate and leave a negative impression on young children. Violence in music videos can cause health problem. Music videos that promote negative lyrics are affecting young children. Music lyrics with vulgar languages affect the development and well-being of young children. For example, the study author (Stone, 2009) found â€Å"that music with explicit referencesRead MoreThe Affirmative Policy Brief The U.s.f.g Should Ban Sale Of Super Hero Related Products Intended For Minors Essay1186 Words   |  5 Pagesstunts development because of violence and imagination confining scripted toys. We, therefore, should turn to different types of activities that foster a safer environment and healthier attitude towards play time. Children are easily impressionable so it is necessary to monitor the play time in which they partake in. Contention one: The Problem here is superhero items promote violence. Claim: We are setting an example to children that it is okay to use force or violence to attain goals or solve aRead MoreCritical Review on the Effets of Mass Media on Violent Behavior1977 Words   |  8 Pages‘CRITICAL REVIEW ON THE EFFECTS OF MASS MEDIA ON VIOLENT BEHAVIOUR’ TABLE OF CONTENT Cover Page Pg 1 Table of Content Pg 2 Introduction Pg 3 Definitions Studies Aimed at Validating the Existence of a Correlation The Social Learning Theory The Narrative Theory Studies Aimed at Refuting Correlation Reciprocal Determinism Case Studies 4.1 Norway Massacre 4.2 Aurora Colorado Theatre Shooting 4.3 Sandy Hook Elementary School Shooting Conclusion Read MoreThe Influence of Sex and Violence on Technology Essay1861 Words   |  8 Pagessex and violence are being channeled on the TV, on the Internet and on our phones. This means that violence and sex is everywhere. This literature review examines the problem: T.V. and video game industries have allowed a rapid increase of sex and violence exposure to teens. The paper discusses the issues caused by having so much violence and sex on technology that teens use every day and how it is changing the next generation of young people. The examination of sex and violence in T.V. and videoRead MoreWhatever Hapenned to Morality and Values on Television1206 Words   |  5 Pagesview a more decent program. Unfortunately, not even Cartoon Network could save me from the hideous and gruesome truth of the society need for violence. The creatures on the cartoon steadily continued shooting futuristic weaponry and promoting acts of vandalism. Whatever happened to morality and values i n television? Taking a look back in time I realize violence in the media appears much more evident than it did fifty years ago. Consider sitcoms: Strong, wholesome family values once promoted in pastRead More Media Violence is Not the Problem - The Problem is in Our Homes, our Schools, and our Communities3259 Words   |  14 Pageskilling classmates†¦ Indeed, the dramatic increase in school shootings during the 1990s, in conjunction with the technology boom, drew much attention to mass media violence. Does media violence perpetuate aggressive behavior in its viewers? If so, to what extent? Do viewers retain models of behavior from their exposure to media violence? Do these models resurface later on during their coming of age? These are hard questions that may not have definite answers; however, a clear analysis on many studiesRead MoreEssay on Media Violence and its Effect on Children2277 Words   |  10 Pagesmedia violence and its effects on children Introduction Communications technology is expanding through the entire global community (Dyson 2). Children everywhere are being born into a world of images and messages, which are largely separated from their home, school and spiritual lives (Dyson 2). In society today storytellers are seldom parents, grandparents, teachers or the clergy; instead they are the handful of distant forces with something to sell (Dyson 2). What is unique about the mediaRead MoreNegative Effect on Media Sex and Violence3139 Words   |  13 PagesIt is literally known on media entertainment that sex and violence were there. Whereas people who enjoyed it will release their tensions and aggression . Highly sexual TV shows and intensely violent Web sites and video games may be affecting teenagers behavior, according to three studies published in  Pediatrics. Sex on TV and teen pregnancy.  A total of 2,003 teens (ages 12 to 17 years) were asked how often they watched 23 popular TV shows that portrayed passionate kissing, sexual talk, and sexualRead MoreSteroids have more than one meaning. Generally your body produces some steroids to fight stress and800 Words   |  4 Pagesaffects young youth. These days young youth is using steroids to either improve their physical appearance and/or to improve the sport they are enrolled in. I personally think that youth gets the idea of uses steroids from the athletes that they watch on t.v, and decides to use them for that reason. Steroids increase lean body mass and improve muscular strength. Studies have been shown that most people will gain an average 2.2 of lean body weight while taking steroids, but increase strength changes. ApparentlyRead MoreHow Rapunzel Relates to Child Development Essay1297 Words   |  6 Pageslearned how to socialize and maintain social interaction. In a real life situ ation, Genie on the other hand didn’t know how to socialize at all because she had been cut off from society for basically her whole life. She grew some but not to the normal level of the children her age that experienced regular normal development and social interaction. In Tangled, Rapunzel’s behavior to the world starts off very oblivious and awkward. When she starts to get the hang of people around her and how to actually

The Tudors - The Tudor Dynasty of England

The Tudors are the most famous English royal dynasty, their name remaining at the forefront of European history thanks to films and television. Of course, the Tudors wouldn’t feature in the media without something to grab people’s attention, and the Tudors — Henry VII, his son Henry VIII and his three children Edward VI, Mary, and Elizabeth, only broken by the nine-day rule of Lady Jane Grey — comprise two of England’s most famous monarchs, and three of the most highly regarded, each with plenty of fascinating, sometimes inscrutable, personality. The Tudors are also important for their actions as much as their reputations. They ruled England during the era when Western Europe moved from the medieval to the early modern, and they instituted changes in government administration, the relationship between crown and people, the image of the monarchy and the way people worshiped. They also oversaw a golden age of English writing and exploration. They represent both a golden age (a term still in use as a recent film about Elizabeth I showed) and an era of infamy, one of the most divisive families in Europe. Origins of the Tudors The history of the Tudors can be traced back to the thirteenth century, but their rise to prominence began in the fifteenth. Owen Tudor, a Welsh landowner, fought in the armies of King Henry V of England. When Henry died, Owen married the widow, Catherine of Valois, and then fought in the service of her son, Henry VI. At this time, England became divided by a struggle for the English throne between two dynasties, Lancastrian and York, called The Wars of the Roses. Owen was one of Henry VI’s Lancastrians; after the battle of Mortimer’s Cross, a Yorkist victory, Owen was executed. Taking the Throne Owen’s son, Edmund, was rewarded for his family’s service by being raised to the Earl of Richmond by Henry VI. Crucially for his later family, Edmund married Margaret Beaufort, great-granddaughter of John of Gaunt, son of King Edward III, a tenuous but vital claim to the throne. Edmund’s only child Henry Tudor  led a rebellion against King Richard III and defeated him at Bosworth Field, taking the throne himself as a descendant of Edward III. Henry, now Henry VII, married the heir to the House of York, effectively ending the Wars of the Roses. There would be other rebels, but Henry stayed secure. Henry VII Having defeated Richard III at the Battle of Bosworth Field, gained parliamentary approval and married a member of his rival family, Henry was crowned king. He took part in diplomatic negotiations to secure his position, making agreements at both home and abroad, before instituting a reform of government, increasing royal administrative control and improving the royal finances. He began using the Star Chamber in Westminster Palace to hear cases and appeals to provide people with access to justice. On his death, he left a stable kingdom and a wealthy monarchy. He had fought hard politically to establish himself and his family against the doubters and bring England together behind him. He has to go down as a major success but one totally overshadowed by his son and grandchildren. Henry VIII The most famous English monarch of all, Henry VIII is best known for his six wives, the result of a desperate drive to produce healthy male heirs to carry the Tudor dynasty forward. Another consequence of this need was the English Reformation, as Henry split the English Church away from the Pope and Catholicism in order to divorce. Henry’s reign also saw the emergence of the Royal Navy as a powerful force, changes in government which bound the monarch tighter to parliament, and perhaps the apogee of personal rule in England. He was succeeded by his only surviving son, Edward VI. Its the wives that capture the headlines, particularly as two were executed and the religious developments divided England for centuries, leading to a question that just cannot be agreed upon: was Henry VIII a tyrant, a great leader, or somehow both? Edward VI The son which Henry VI much desired, Edward inherited the throne as a boy and died only six years later, his reign having been dominated by two ruling councilors, Edward Seymour, and then John Dudley. They carried on the Protestant Reformation, but Edward’s strong Protestant faith has led to speculation he’d have carried things further if he had lived. He is the great unknown in English history and could have changed the future of the nation in remarkable ways, such was the era. Lady Jane Grey Lady Jane Grey is the great tragic figure of the Tudor era. Thanks to the machinations of John Dudley, Edward VI was initially succeeded by Lady Jane Grey, fifteen-year-old great-granddaughter of Henry VII and devout Protestant. However, Mary, although Catholic, had far greater support, and Lady Jane’s supporters swiftly changed their allegiances. She was executed in 1554, having done little personally beyond being used by others as a figurehead. Mary I Mary was the first queen to rule England in her own right. A pawn of potential marriage alliances in her youth, although none came to fruition, she was also declared illegitimate when her father, Henry VIII, divorced her mother Catherine, and was only later brought back into the succession. On taking the throne, Mary took part in an unpopular marriage to Philip II of Spain and returned England to the Catholic faith. Her actions in bringing back the heresy laws and executing 300 Protestants earned her the nickname Bloody Mary. But Marys life isnt just a tale of religious killing. She was desperate for an heir, resulting in a false but very advanced pregnancy, and as a woman fighting to rule a nation, broke the barriers Elizabeth later walked through. Historians are now assessing Mary in a new light. Elizabeth I Henry VIII’s youngest daughter, Elizabeth survived the plotting which threatened Mary, and which, in turn, cast doubt on the young princess, to become Queen of England when she might have been executed. One of the nation’s most highly regarded monarchs, Elizabeth returned the country to the Protestant faith, fought wars against Spain and Spanish-backed forces to protect England and other Protestant nations, and cultivated a powerful image of herself as a virgin queen wedded to her nation. She remains masked to historians, her true feelings and thoughts hidden away. Her reputation as a great ruler is faulty, as she relied far more on dithering and her inbuilt difficulty in making decisions than canny judgment.​ End of the Tudor Dynasty None of Henry VIII’s children had any lasting offspring of their own, and when Elizabeth I died, she was the last of the Tudor monarchs; she was followed by James Stuart from Scotland, the first of the Stuart dynasty and a descendant of Henry VIII’s eldest sister, Margaret. The Tudors passed into history. And yet they have enjoyed a considerable afterlife, and remain among the most famous monarchs in the world.

John Locke s Second Treatise Of Government - 1322 Words

John Locke’s Second Treatise of Government is one of the most influential works in the modern political canon. In the wake of the English Civil War and the Glorious Revolution, Locke analyzes the origins and duties of government. Locke’s ideas of inalienable rights and natural equality are the classical enunciation of liberalism. His writings have impacted political institutions across the globe, including the American Constitution. In this paper, I will argue that, although Locke’s conception of property rights is not realized in current American environmental policy, his ideas could be realistically implemented. Locke’s ideas on government focus primarily on the role of property. All men are born in a state of natural equality (Locke,†¦show more content†¦However, the structure of American ecological property rights directly threatens Locke’s tenets of property. Environmental policy in the United States allows manufacturers and industrial plants to routinely release toxic chemicals into the environment, endangering the lives, health, and by extension, liberty and labor, of citizens. In 1972, Congress passed the Clean Waters Act, and in 1990, Congress re-wrote the Clean Waters Act to further regulate air pollution. Although noble in purpose, this legislation has been only partially implemented and haphazardly enforced. President Obama, recognizing the dangers of toxic waste, implemented the Clean Water Rules, a series of executive orders designed to remove mercury from sewage, limit the release of arsenic, lead, mercury, and cadmium from power plants, control pesticide leakage, and prohibit the dumping of coal waste into bodies of water (Gleick). However, President Trump has acted to rescind all of these protections. This action threatens Americans, predominantly those in poor and urban areas, and violates Locke’s theory of property protection by endangering the lives of thousands of citizens. President Trump’s policies most directly threaten property by facilitating the release of mercury and pesticides. Scott Pruitt, President Trump’s appointed leader of the EPA, announced the agency’s decision to cancel Obama-era regulations designed to limit levels of mercury in urban water. Typically, mercury enter theShow MoreRelatedJohn Locke s The Second Treatise Of Civil Government977 Words   |  4 PagesMadeline Boche Dr. Thorn Philosophy 1301.040 24 March 2017 John Locke’s The Second Treatise of Civil Government In John Locke’s The Second Treatise of Civil Government, Locke discusses what the moral state of nature is and rejects the idea of a â€Å"divine right of kings.† John Locke was a product of the best schools in England and had a heavy impact on Western thought through his writings. As a Christ Church graduate, Locke largely discusses in his writings the state of nature, the concept of naturalRead MoreJohn Locke s The Second Treatise Of Government918 Words   |  4 PagesJohn Locke’s ‘The Second Treatise of Government’, is a book which narrates his key ideologies, helping to underscore the primary reason for being regarded as the â€Å"father of Classical Liberalism†. Classical Liberalism, although having been on the rise for some time, was given its concrete foundation by Locke. Essentially, in his text, Locke conveys his interpretation of what certain aspects of classical liberalism, such as liberty, property, and entail. A fundamental principle of Locke’s book isRead MoreThomas Hobbes And John Locke s Leviathan And Second Treatise Of Government1852 Words   |  8 PagesHobbes vs. Locke This paper will compare and contrast the beliefs of Thomas Hobbes and John Locke expressed in Leviathan and Second Treatise of Government. The paper will show the basic differences between the two philosophers views, is Hobbes distrust of the people and Locke s relatively greater trust of the people and distrust of the government s power and the likelihood of the abuse of that power. Hobbes view in Leviathan aims at ensuring civil order, which means for him the absolute powerRead MoreThe Enlightenment Theory Of John Locke1627 Words   |  7 PagesEnlightenment theory philosophies of John Locke offered a future that could drastically change government, economic and social ideals. Thomas Jefferson borrowed liberally from the enlightenment theory from John Locke, specifically focusing on Locks theories of the equality of men, natural rights, and that people should have a say on how the government treated people. Jefferson created a draft document created a bold experiment, America. The enlightenment philosophy of John Locke theorized that that men wereRead MoreThe Enlightenment By Thomas Paine And John Locke1709 Words   |  7 Pagesand science. Enlightenment thinkers who emulate these spreading of ideas include Thomas Paine and John Locke. Thomas Paine constructed The Age of Reason challenging traditional religion and validity of the Bible, while John Locke esta blished The Second Treatises of Government which explained the need for a more civilized society with natural rights. Influences from enlightenment thinkers like Locke and Paine, are what shaped individuals attitudes about politics and religion within their societyRead MoreJohn Locke : An Influential Philosopher845 Words   |  4 PagesJohn Locke was perhaps one of the most influential political philosophers of the modern period. In the Second Treatise of Government, John Locke discusses the move from a state of nature and perfect freedom to a then governed society in which authority is given to a legislative and executive power. His major ideas included liberalism and capitalism, state of nature, state of war and the desire to protect one’s property. In his Second Treatise on Government Locke focus’ on liberalism capitalismRead MoreThomas Hobbes And John Locke1346 Words   |  6 PagesContracts Thomas Hobbes and John Locke were two English political philosophers, who have had a lasting impact on modern political science. Thomas Hobbes and John Locke both spent much of their lives attempting to identify the best form of government. Locke and Hobbes were among the most prominent of theorists when it came to social contract and human rights. A Social Contract is an agreement among the members of a society to cooperate for social benefits. Thomas Hobbes and John Locke, are the two basic figuresRead MoreThe Democratic Republic Which The People Of The Usa Live Under Today1665 Words   |  7 Pagesexample of a political text written to convey the ideals of government. Similarly two historically significant texts, The Federalist No.10 written by James Madison in 1787 addressed to the state of New York and The Second Treatise of Government by John Locke ( an English philosopher) in 1689 make complex assertions about the fundamentals of a government. While Madison and Locke make hea vily similar claims on the importance of government in the protection of its members as well as the tenacious emphasisRead MoreThe Enlightenment Ideas Of The American Revolution1423 Words   |  6 PagesRevolution People in America were mad and broke. The colonies did not like the idea of paying high taxes to the King of England. In order to show their rage and anger, they did it by not paying taxes. The King of England was frustrated by the colonist s action and send an army to the Americas to sort this problem out. However, the people of America wanted to be free from England, so with the help of the Enlightenment thinkers and the philosophers, they started an attack to the English soldiers. ThatRead MoreJohn Locke s Theory Of Religious Tolerance884 Words   |  4 PagesJohn Locke, a 17th century English philosopher is remembered for his great contributions to three issues that was important during his time and still concerns us today. The three topics Locke covered during his lifetime was how to handle people with different religion, determining who should rule, and how to educate our children. Locke developed theories from the three topics because they played a central role in his life. Religion politics and education influence Locke s writing and because of

The Dispute Over Agricultural Trade Liberalization Between...

In 2002, a dispute over agricultural trade liberalization between the United States and Brazil arose. Brazil filed a lawsuit against the United Stated in the World Trade Organization Dispute (WTO) Settlement System arguing that the subsidies the United States provided to US farmers violated WTO trade agreements and gave US farmers unfair advantages (Unit 7, lesson 5). Fortunately for Brazil, the World Trade Organization agreed with their claim and authorized them to take â€Å"punitive measures against the United States† (Cengage unit 7, 3). As a result of that authorization, Brazil decided â€Å"to impose tariffs and lift patent protections on US goods† (Cengage unit 7, 3). In order to limit the damage that could have been created by Brazil’s actions, the United States had to make a smart move. As a matter of fact, they decided to provide cottons to Brazilians rather than removing the subsidies. Over 150 Million in subsidies have been provided to the Brazilians , in 2010 so that Brazil do not impose punitive measures (Cengage unit 7, 3). There exists both, pros and cons for subsidizing U.S. farmers. In fact, US farmer strongly support subsidies claiming that it gives the US an important industry and helps the regulations. However, subsidizing US farmers has some consequences. The cons argue that â€Å"subsidies provided to US agricultural producers create inefficiency in the global economy† (unit 7). Also, according to economists, subsidizing stands in the way of the economy growthShow MoreRelatedCase Analysis: Brazil’s Wto Cotton Case: Negotiation Through Litigation2248 Words   |  9 Pagesconcessions are granted in agricultural products, the most highly subsidized industry in the West. Starting in 2003 however and starting with the efforts of Brazil’s Pedro de Caramago, developing countries began to take a more aggressive and mobilized stance against EU and American subsidization of agricultural products. As a result, the 2nd Doha Rounds in 2006 will be convened to deal specifically with the issue of the overall liberalization of global agricultural markets. However, the degreeRead MoreThe Case For Continued Agricultural Trade Liberalization1403 Words   |  6 PagesThe Case for Continued Agricultural Trade Liberalization Alan Blinder once wrote, â€Å"Economists have the least influence on policy where they know the most and are most agreed; they have the most influence on policy where they know the least and disagree most vehemently† (1987, p.1). This maxim is certainly true when the subject in question is free trade. Despite near unanimity among economists as to the benefits of free trade, the general public remains skeptical and politicians regularly play toRead MoreBrazil Foreign Trade Barriers2707 Words   |  11 Pagesâ€Å"The United States and Brazil: Unfriendly Giants?† Jeremy Bjorn Swanson July 23,2006 ECO 4955 Executive Summary: This composition will examine the relationship between the United States and Brazil. Interactions and exchange relations between the two nations have been stressed. Trade barriers are the main cause for these tensions; specific exchange obstructions shall be discussed, potential effects of removing these barriers, and the implications it may have on the companies involvedRead MoreWto : Wto ( Wto )1999 Words   |  8 PagesIn December 2013, 159 members of the World Trade Organisation (WTO) adopted the Bali Agreement. The Agreement contained measures to streamline trade, provide more options for food security and boost trade in developing countries. This essay will critically analyse the WTO Doha Round of Negotiations, its attributes if any and failures to liberation of trade in agricultural products specifically subsidies, services and the protection of intellectual property rights. It will argue that to a large extentRead MoreU.s. Trade Policy Policies1606 Words   |  7 PagesU. S. Trade Policy Throughout history, the United States’ trading policies have shifted from early protectionism intended to generate revenue and support domestic industry growth to a high degree of free trade within the international trade market (Carbaugh, 2015). In between, policy changes designed to increase and decrease tariffs were enacted due to pressure from politicians, economists, industries, citizens and other countries. Yet, emphasized in the ensuing paragraphs, America’s continuous effortsRead MoreWorld Trade Organization Essay1696 Words   |  7 PagesWorld Trade Organization The World Trade Organization (WTO), is an international organization designed to supervise and liberalize international trade. The WTO came into being on January 1, 1995, and is the successor to the General Agreement on Tariffs and Trade (GATT), which was created in 1947, and continued to operate for almost five decades as a de facto international organization. The World Trade Organization deals with the rules of trade between nations at a near-global level; itRead MoreThe World Trade Organization Supervises And Administers The International Trade2176 Words   |  9 PagesFree trade is a policy in which governments do not pose tariffs or quotas on imports and exports. Many people believe that free trade leads to better reallocation of the resources and higher level of customers’ satisfaction. The World Trade Organization supervises and administers the international trade and encourages and helps developing agreements and â€Å"rounds† between countries that lead to trade liberalization. The biggest â€Å"round† within WTO and still in process is the Doha Round. The purposeRead MoreThe World Trade Organization and Environmental Protection Essay2672 Words   |  11 PagesI compare from one angle the effects of GATT to trade liberalization. I use the example of the endangered sea turtle to show how the United States inte nded to protect the environment but was stopped by WTO rules. In conclusion, the WTO rules should change and be more democratic and appeal to environmental protection. The World trade organization (WTO) was founded January 1, 1995 . It is an international body whose purpose is to promote free trade by persuading countries to abolish import tariffsRead MoreThe North American Free Trade Agreement2468 Words   |  10 PagesIntroduction The North American Free Trade Agreement (NAFTA) was is the biggest free trade region in the globe, creating economic development and helping to raise the living standard for the citizens of all three member states. By strengthening the policies and procedures governing trade and investment, the NAFTA has indicated to be a solid foundation for developing Canada’s prosperity and has set an important example of the advantages of trade liberalization for the rest of the globe. Two decadesRead MoreMexico : A Unique Country1750 Words   |  7 Pagesinto account what brought Mexico in the state that it is in now. Mexico has much work to do in order for it to become a successful country, but with understanding the history, economic and social position it holds, it will bring possible solutions that it can take to become the successful state that it aims to achieve. The major geographical and demographic features that Mexico has include tropical rain forests, snowcapped volcanoes, and rich agricultural regions; however, only twelve percent of

Medical Marijuana and Its Uses and Effects Free Essays

Hastings Center Report, 36(3), 19-22. Cone’s credibility as a trustworthy author is indisputable, because of all of his accomplishments. He was a professor of anesthesiology at the University of Pennsylvania medical school, the chairman of the Society of Academic Anesthesiology, and of the Medical Society of the District of Columbia. We will write a custom essay sample on Medical Marijuana and Its Uses and Effects or any similar topic only for you Order Now Cone’s formal article mainly focused on the lack of scientific evidence of the therapeutic use of marijuana, and how people were being prosecuted for using medical marijuana even though it was legal by state law. His purpose throughout was to motivate scientists to perform research and testing of medical marijuana. He began taking about the Supreme Court case of Gonzales v. Rich, which ruled that the production and use of home-grown marijuana can be criminality. Rich legally grew marijuana for her own medical use under Californians Proposition 21 5, but she was still prosecuted by the federal government. Cohen cleverly used Roach’s example to show that medical marijuana needs further testing to show the extent of its benefits. He manipulated the audience’s emotions by describing Rich as a 39 year old mother who had struggled with disabling ailments since she was a child, yet miraculously marijuana made her strong enough to stand p and learn to walk again. Cone’s tone throughout the article was very skeptical. For example, he referred to marijuana as an unproven therapy, and compared its use without scientific evidence to using liniments of turpentine for curing cancer. He also used pathos and logos to depict the political barriers to obtaining valid studies of medical marijuana. For example, Cohen used the story of how he had to wait four years to try to obtain marijuana legally from the National Institute on Drug Abuse (NADIA) to perform clinical studies of its effectiveness, and then later was rejected. Cotter, J. (2009). Efficacy of crude marijuana and synthetic delta-9- dehydrogenation’s as treatment for chemotherapy-induced nausea and vomiting: A systematic literature review. Oncology Nursing Forum, 36(3), 345-352. Jaime Cotter’s credibility as an author could be seen as reliable, although he has only written one article on medical marijuana. Cotter is an oncology clinical nurse specialist at Aurora SST. Lake’s Medical Center in New Berlin, WI. , which affects his perspective on the uses of medical marijuana, which is that marijuana is better for treating patients with chemotherapy-induced nausea and vomiting (CINE). His targeted audience was mostly nurses and physicians. The goal of Cotter’s article was to evaluate side effects and patient preference of smoked marijuana to the oral version of marijuana, TECH. Also he wanted to encourage fellow nurses to suggest the use of the TECH for treatment of CINE to their patients and physician associates. Cotter’s article gave a general overview of the history of marijuana and its uses, and it compared smoked marijuana to TECH and placebo for treating CINE, by gathered research from published scholarly articles. He used logos to convince his audience f the impossibility of death by a marijuana overdose, by reporting that the absence of cannoning receptors in the lower brainstem makes the probability for lethal overdoses impossible. Cotter also honestly stated that the adverse side effects of medical marijuana such as impaired memory, distorted perception, and anxiety. He continued is persuasive remarks by stating that all drugs have their own unique side- effect, which is undeniable. Hathaway, A. D. , Roister, K. (2007). Medical marijuana, community building, and Canada’s compassionate societies. Contemporary Justice Review, 10(3), 283-296. Hathaway and Rosette’s credibility paled in comparison to the other authors even though their Journal was well researched. Hathaway works at the University of Gulch’s department of sociology and anthropology, and he has a PhD. Roister also has a PhD and she works in the department of public health science at the University of Toronto. The main goal of their Journal was to shed light on the obstacles that patients go through to obtain medical marijuana, and to expose clandestine communities like compassion clubs that helped patients to gain access he medical marijuana. The authors’ stance was in support of medical use of marijuana. Their Journal was mostly give out general information on the historical and present use of medical marijuana. Their main focus was to elaborate on the difficulty of patients to achieve access to medical marijuana through physicians, and how it caused them to go to other unreliable sources to gain medical treatment. The authors gathered research by going to a compassion club to perform face-to-face interviews with people that used marijuana for medicinal purposes. The author used he interviews as a way to manipulate the audience to believe that the compassion clubs were a safe haven for patients seeking marijuana treatment. They depicted that the clubs provided a wealth of information about medical marijuana and spared the patients form the dangers of buying street drugs. Season, M. J. , Fast, J. A. , Maria, M. , ABA-Shears, N. A. (2007). Medical marijuana and the developing role of the pharmacist. American Journal of Health-System Pharmacy, 64(10), 1037-1044. The authors of this text are highly creditable, because they all reactive within pharmaceutical companies, and some are practicing pharmacists themselves. That fact totally shaped the goal of their article, which was to encourage fellow pharmacists to learn as much as possible about the medical and social histories of marijuana. The authors perspectives on medical marijuana was that it is a drug that should be used with caution and can have potentially adverse side- effects, especially if it interacts with prescription drugs. The authors used logos to convince the audience that the lack of scientific research is due to the fact the deiced marijuana is tightly regulated product, and its quality clinical trials are limited. The authors used ethos by naming prestigious institutes such as the Institute of Medicine and the House of Lords to support their claim that medical marijuana does have some value. The authors also made unsupported claims of marijuana being associated with adverse effects that impair the cardiovascular, respiratory, and nervous system. Tooting, W. , Collect, J. , Shapiro, S. Ware, M. A. (2008). Adverse effects of medical cannabises: A systematic review. ECMA: Canadian Medical Association Journal, 178(13), 1669-1678. The authors article overall is creditable as a source for general information on medical marijuana, but they sometimes make claims without any proof to support them. All of the authors have occupations relative to health care. This whole article in a nutshell, was about a sy stematic review of medical marijuana by evaluating eligible articles that were published in the past 40 years, their results, and their interpretation. The purpose was to report known adverse effects of marijuana, so their Journal could inform physicians, policymakers and the public. The authors used logos in the way that they performed systematic review, so that could persuade their audience that they were creditable and well informed. Also they used varied types of graphs to visually show their results, and to impress the audience. According to the authors, medical marijuana has a risk factor for psychosis, cancer, and neurologist effects. That study was focused on the recreational use of marijuana, so it cannot be trusted, because it is not relevant to medical uses. Ware, A. M. , Kahn, M. , Assertive, A. (2006). Is there a role for marijuana in medical practice? Canadian Family Physician, 52, 1531-1533. Ware, Kahn, and Secretariat’s Journal was highly credible and useful. They all had professions that relate to health and medicine, so they could easily be declared reliable authors. Ware was a practicing pain physician and assistant professor in anesthesia and family medicine. Kahn was medical director of the addiction medical service and head of the alcohol clinic at SST. Josephs Health Centre for addiction and mental health. Also Assertive was a staff physician at SST. Josephs Health Centre and a clinical researcher. Their Journal entry was basically two opposing sides debating on whether marijuana use belongs in medical practice. The authors’ goal was to show both sides of the marijuana debate to educate patients and physicians. Both side made strong points that supported their opinions. For example, the side for medical marijuana stated that marijuana could be cultivated under controlled conditions, which could reduce the risk of patients being prosecuted, and it could be documented and monitored as part of standard care. On the side against medical marijuana, they stated and oral TECH and a buyback spray are available, which is safer than smoking dried marijuana. Also they declared that patients that use marijuana are in a high risk for adverse effects like dependence and psychosomatic impairment, due to approved daily amounts that patients can consume. How to cite Medical Marijuana and Its Uses and Effects, Papers

Masters of Accounting for Qantas Airlines Ltd- myassignmenthelp

Question: Discuss about theMasters of Accounting for Qantas Airlines Ltd. Answer: The issue is that Qantas Airlines Ltd got into contract with Airbus Corporation Ltd so that Airbus may build for it a new airplane. Using such airplane would earn Qantas $ 800.00 profit per day. The contract had numerous. One of the terms says that the plane must travel 10000 km at 800 km per hour. Another term among the many terms agreed upon was that the aircraft must have an in-flight video system that is able to show 36 channels of entertainment to passengers. However, after signing of the contract the Airbus forwarded a package of documents that included the contract itself, examples of the color scheme to be used, and also attached another document with a title Limitation of Liability. In the attached document Airbus stated that its liability for breach of contract is $ 300 000. When the airplane was delivered the engine was as per the contract, but due to company confusion, they loaded the wrong software into entertainment system that had 34 channels instead of 36. It will tak e one week for the software to get reconfigured. Therefore, Qantas Airline needs full advice on its legal position. Law In this regard contract law provides the rights, duties and obligation of each party that has entered into legally abiding agreement. Parties entering into a contract have the responsibility to make whatever the requirements they feel will satisfy their needs in relation to the conditions and subject matter of the transaction (Grisham, 2016). A contract is a legal a binding agreement. For a contract to be valid, it must satisfy the following three essentials; agreement, intention to be legally bound, and consideration. The law requires that any party may fail to perform as per the agreement will have breached the contract. Moreover, when one party violates the agreement, the injured party may claim for damages. On the other hand, if the goods and services are not satisfactory, the buyer has the right reject them and claim for damages (Grisham, 2016). The damages may include the Liquidated damages and Compensatory damages. Under s. 17 Sale of Goods Act 1923 an implied condition clause states that the seller has a right to sell, and that agreement to sell will have right to sell at time property transfer (Yu,1999). Also s.18 of the Sales of Goods Act an implied condition states that goods should correspond with description. Application The case between Qantas and Airbus shows that there was an offer, acceptance and consideration. Qantas wanted an airplane of which Airbus agreed to manufacture as per the contract. This means that the two parties were expecting to gain something from the contract as stated under consideration doctrine. Qantas expected to receive a plane while Airbus expected to receive money out of it. Additionally, offers can be expressed orally or in writing or be implied from conduct. The cases Brambles Holdings Ltd v Bathurst City Council (2001) and Empirmall Holdings Pty Ltd v Machon Paull Partners Pty Ltd (1988) the court held that the agreement could be inferred from conduct. Under section 266 of the Sales of Goods Act, the Airbus is required to repair, replace, refund or pay for the damages within a reasonable time (Dewez, Ramberg, Uribe, Cabrillac Pradera, 2011). In this case, it is evident that Qantas expects to make $800.00 profit per day, however, because of the one week requested by Airbus it will lose a lot of money. Therefore, for it to recover the damages, Airbus will have to take the responsibilities for the damage. If the defect is a major failure, the buyer in this case Qantas Airlines can either reject the plain or claim for damages measured in relation to the price paid and the value of the plane under (s259, 3). It is also possible for the buyer to sue the seller for damages for any consequential losses. Airloom Holdings Pty v Thales Australia Ltd is a case that concerns the termination of the irloom to Thales. In the proceedings, claimed for damages against Thales, which was $60,000 for breach of contract that included $25, 882 as the profit margin for the supply of goods. Airloom argued that it should be put in the same position it would have been, if the if the agreement had been performed fully. The court used the case Commonwealth of Australia v Amann Aviation Pty Ltd (1991) 174 CLR 64 to rule that the affected party should be put in the same position it would have been in, if the contract could have been performed (Heath, n.d). This same case could apply to Qantas case where it can argue that it expected to earn $ 800.00 profit per day, and in one week it would lose $ 560.0. Therefore, it would need Airbus to pay for the damages for it to be put back in the same position it would have been if the contract could have gone through. Furthermore, goods must correspond to description of the goods in specified in the contract under s. 18 of the Sales of Goods Act. Beale v. Taylor (1967) 1 WLR 1193 is a case where Mr. Beale bought a car from Mr. Taylor believing that the car was a 1961 herald, but later found that it was half of a 1961 herald and half an older one (Knowler Rickett, 2011). Mr. Beale sued Taylor for refund. The court held that Beale was entitled to a refund. For example, Airbus had a responsibility to confirm that the software installed in plane was able to show 36 channels instead of 34. Conclusion In reference to the above discussion, it can be said that the promise made Airbus Corporation Ltd to Qantas to deliver a plane in time and in accordance to conditions in the contract was not fulfilled. As a result, Airbus violated contract terms. On the other hand, Airbus also was liable for the breach cost and therefore, is required to pay the agreed amount. Lastly, Airbus is also liable for the damages incurred by Qantas during the one week extended. Issue There are two issues that need to be decided in this case. First, Frank learns that his salesperson, Gemma sells a dishwasher at $300 yet there was a customer who would have bought it at its initial price of $350. Here, Frank loses $50, which he would have received if Gemma would not have convinced him to reduce the price. As such, the issue here is whether Gemma owed Frank a duty of care in the business. Second, when Frank fired Bob, Bob decides to lie to Angela that he would sell to her ten new industrial washing machines at $1000 each. Angela sent the amount for the ten machines to the Home Appliance Specialists bank account which Bob withdrew and disappeared with the whole amount. When Angela gets to the shop to pick the machines, Frank refuses to give her since Bob sold them when he was already fired. Thus, it needs to be decided whether actually Frank is liable for what Angela lost or not. Law In the first issue, tort of negligence applies. This is the law that there was failure of reasonable care towards someone resulting to the individual suffering harm (Barravecchio, 2013). Besides, negligence would also be doing something that is not expected of any reasonable person, which eventually causes harm (Pagura, 2015). In the second issue, there is a contract law where there is a contractual agreement between two parties the offeror and the offerree. Besides, according to the law, the defendant is supposed to prove that the plaintiff did not take reasonable care for her interests, which resulted to her loss. Section 5R of the Civil Liability Act 2002 (NSW) and the common law require that the plaintiffs are supposed to take reasonable care so that they can avoid causing harm to themselves (Katter, 2006). Aside from that, Section 5G of the Civil Liability Act 2002 (NSW) presumes that anyone who takes part in actions that are inherently and obviously risky are thereof aware of the risks of their acts (Kim, 2011). By so doing, then the plaintiff is said to have accepted the risk and as such, cannot sue the individual involved in planning the activity. Application In the first issue, Frank can sue Gemma for breaking the law of Torts, in particular the tort of negligence, making him suffer harm in his business by losing $50. Gemma owed Frank a duty of care in the business, breached Franks standard of care and her conduct also caused harm to Frank. In this regard, Gemma proves to default on the three essentials of negligence, and thus, Frank can establish a claim in negligence. The case of Donoghue v Stevenson describes the issue of reasonable foreseeability, which is also adopted by the Civil Liability Act 2002 (NSW) in section 5B(1) (Katter, 2006). Based on the case of Donoghue v Stevenson, Gemma had foreseen that her conduct would cause harm to the business but she still carried on with selling the dishwasher at a lower price. As a reasonable person, she would have foreseen that by selling the product at a lower price, the business will lose a certain amount of money. Since she had already found someone willing to buy it at the set price of $350, then she would not have put her personal interests of selling the product to Frances her niece, at a lower price. As a result of that, Gemma breached the standard of care as it is a requirement that she should have acted as a reasonable person in a position in the situation. Thus, according to the Civil Liability Act section 5B(2) in line with the case of Bolton v. Stone [1951] AC 850, Gemma was negligent breach ing the duty of care. In the second issue, it is clear that there was a contract law between Angela and the business. However, Frank can still defend himself based on remoteness. As a matter of fact, Bob caused harm to Angela, but this was not reasonably foreseeable to Frank who is the owner of the business and who is now supposed to pay for what Bob did. According to The Wagon Mound (No 1) case, it was not reasonably foreseeable that oil floating on water would burn a wharf (Kim, 2011). As a result, the court decided that the defendant was not liable. Similarly, Frank did not expect that Bob would do such a thing in his absence after being fired from work, and so, he is not liable. Besides, there was contributory negligence on the plaintiffs side as she could not risk sending money without the immediate exchange of the products she wanted. Angela did not take reasonable care for her own interests. As a corollary, contributory negligence can work as a partial defense to Frank. This is not different from the case of Mak Woon King v Wong Chiu [2000] 2 HKLRD 295 where the plaintiff failed to adjust safety guards forcing the court to decide that the plaintiff was partially a reason for the harm caused. Lastly, Angela was aware of the risk she was putting herself into by sending money without picking up what she was buying right at that point. The phrase volenti non fit injuria puts it well that no harm can be done to one who consents and Frank can use this as a complete defense (Goodin, 2006). Therefore, since Angela according to section 5G had accepted the risk, then she cannot sue Frank for her loss. Conclusion As a corollary, it is quite clear that in the two issues, Frank can prevent himself from harm, or compensatory charges according to the law. In the first instance, Gemma failed to show a duty of care by breaking the law of Tort in the Tort of negligence, and therefore, she is answerable to the loss in the company. In the second situation, Frank can overturn the claim by Angela by using the defenses of remoteness, contributory negligence and volenti non fit injuria. As such, he is not liable to the harm caused to Angela. References Barravecchio, J. A. (2013). The Tort of negligence. Legaldate, 25(4), 4-7. Dewez, J., Ramberg, C., Uribe, R. M., Cabrillac, R., Pradera, L. M. (2011). The Duty to Renegotiate an International Sales Contract under CISG in Case of Hardship and the Use of the Unidroit Principles. European Review Of Private Law, 19(1), 101-154. Goodin, R. (2006). Volenti goes to market*. Journal Of Ethics, 10(1/2), 53-74. Grisham, j. G. (2016). Sixth Circuit Upholds Jury Award Of Compensatory Damages Against CRA Under The FCRA For Negligence, But Vacates Punitive Damages Award. Venulex Legal Summaries, 1-3. Heath, H. (n.d). Educator wins $96K in breach of contract suit. South Carolina Lawyers Weekly, Katter, N. (2006). Negligence and intoxication -- Has civil liability reform gone too far?. Deakin Law Review, 11(2), 161-172. Kim, J. (2011). Compensating for unforeseeable damages in torts. Journal Of Economics, 104(3), 265-280. Knowler, J., Rickett, c. (2011). Implied Terms in Australian Contract Law: A Reappraisal After University of Western Australia V Gray. Monash University Law Review, 37(2), 145-161. Pagura, I. (2015). Negligence: What you need to know. Journal Of The Australian Traditional-Medicine Society, 21(4), 254-256. Yu, L. (1999). Chapter 8: Legal Environment. In , International Hospitality Business: Management Operations (pp. 193-214). Taylor Francis Ltd.

Professional Judgment on the Operation of Financial Accounting

Question: Discuss about theProfessional Judgment on the Operation of Financial Accounting. Answer: Introduction Professional judgment forms the core part of the financial reporting aspect. Professional judgment is more or less a decision making process on complex and difficult issues. Professional judgment can be understood as the essence of accounting. It is an inherent requirement of professional standards. In a detail form it can understood as the application of gathered knowledge and experience which has been gained over a time period through relevant accounting and or auditing training. This can be done by using ethical standards (Ivan, 2016). This helps in making informed decisions about the course of action which is suitable in a certain situation. The report aims to analyze the impact of professional judgment. In addition to this, the role of professional judgment is also assessed in the report in the context of Australia. Impact of Professional Judgment The top level management of the company always tries to represent a favorable image of the company through financial statements while working in compliance with all the accounting standards and principles. The significant aspect in this regard is the engagement of all the experienced and skilled individuals who know to identify the alternative routes for the same. Hence detailed information which might seems to be of no use is also needed as the key to a proper and consistent application of professional judgment (Ivan, 2016). Professional judgment is a concept which is used in many fields and if specialists and experts are applying the concept of this, they cannot explain its importance. The application of incorrect application of professional judgment can lead to serious problems which can have negative consequences; apart from this can also have bad impact on the social and financial aspects of the company (Guidance on Professional Judgment for CPAs, 2015). However the judgment mad e by the accounting professional can be challenged because of the flexible nature of their professional responsibilities. Hence it is important to note that at the time of application of professional judgment, it should be properly documented so that it is much easier to support and defend the conclusions made if any kind of questions regarding the same arises. The concept in this regard is quite simple, the higher the degree of complexity of a certain problem, the higher is the need for documentation. It is quite obvious that when the decision made are not supported by proper document, facts or evidence then the reliability for the same loosen up (Guidance on Professional Judgment for CPAs, 2015). A well documented and well reasoned professional judgment is always respected in case of internal and external reviews because it is aimed at providing adequate reflection of the company through constructive effort. The major issue that has risen in the field of professional judgments is to avoid subjectivism so that transparent and reliable information can be provided by making appropriate use of professional judgment. This discrepancy can be solved through regulation which can improve the fundamental principles of accounting theory (Professional judgment: What it is and how to handle it, 2017). For this it is important for the top level management to have thorough knowledge about the accounting principles and policies that are used by the business organization. A phase of transition is also required in the context of Australia so that the concept of professional judgment can be applied in a proper and effective manner. The concept of professional judgment can be analyzed properly b y studying individual aspect of the notion. The concept of professional judgment represents the process of forming an opinion or evaluation by comparing the data. The aspect of professional judgment is applicable to certain areas, but it is only possible when complete and thorough understanding of the facts and data has been observed and the information required for transaction is also available. The selection of accounting policy and estimation techniques is made with the objective of presenting the information in an appropriate manner so that it can be useful for the users. Australian Accounting Standards Board (AASB) also lays emphasis on the same aspect and suggests that qualitative characteristics of the financial information should be taken into account and also uses professional judgments at the time of preparing financial statements (Dagwell, Wines and Lambert, 2015). The financial statements are required to be presented by the companies who are listed and are working in accordance with the standards and guidelines prescribed by the Australian Accounting Standards Board (AASB). The board has presented a guideline and systematic descrip tion of the applied accounting principles. Apart from this the board has also presented principles for exceptions from the policies. Comparative information is also required if a company make changes in its accounting policies (Wyatt-Smith, Klenowski and Colbert, 2014). The application of professional judgment is suggested by the AASB when determining the depreciation method for the long term assets. The misstated useful life in the asset can lead to serious consequences. It can directly and indirectly impact the net book value of an asset. Apart from this at the time of sale of asset the net realizable value can be much smaller than the net book value which can result into higher losses which is absolutely inconsistent with the economic representation of the asset (Guidance on Professional Judgment for CPAs, 2015). Professional judgment can also be used in the construction contracts which are working in compliance with the AASB. In professional judgment, the completion percentage of the construction is taken into account in order to determine the outcome of a construction contract. The impact of using professional judgment in this case is that the expected benefits can be calculated in the same manner by using the percent of expenses incurred on to tal estimated costs (Wyatt-Smith, Klenowski and Colbert, 2014). It is significant to note that professional standards can never play an effective role without professional judgment. Professional judgment is vital and critical for the effective implementation of professional standards. Without the presence of professional judgments, the professional standards will be executed mechanically with no clear objective and in such as situation decision making can be misleading giving rise to serious consequences (Dagwell, Wines and Lambert, 2015). Professional standards provide a system boundary for professional judgment. It is significant that professional judgment should be exercised within the framework of laws, regulations and professional standards (A Professional Judgment Framework for Financial Reporting, 2012). Professional standards are developed through rigorous procedures and they have written professional wisdom which generally present an effective way to solve dilemmas arise out of judgments. The scope of professional judgment is quite wide as it can be applied to a variety of areas such as in Australia it is relevant in impairment of assets, recognition of revenue, fair value measurement, accounting treatment and disclosures, contingencies and it is also relevant in consolidated financial statements. The identification of an issue and the objective is the starting point of professional judgment. Professional judgment identifies what to judge and the target that is to be achieved. There are various factors which affect the professional judgment. Professional skepticism which is an attitude that involves questioning mind, remaining alert to the conditions that may involve the error due to fraud which can lead to misstatement etc, is the one thing that influences professional judgment (Dagwell, Wines and Lambert, 2015). While exercising professional judgments auditors should act ethically and should not come in undue pressure or conflicts of interest. Prepares should be aware that the required papers and documents are present and retained to record. After the auditor the second line of challenge constitutes of regulators (McDermid, 2015). Professional judgments framework can help the regulators to understand why key judgments has been made and whether they were appropriate or not. T he role of regulator is essential to the success of the principle based standards and the professional judgment standard. In addition to this the role of standard setter is also crucial in this regard; they create standards which allow judgment within the principle based standard. The professional judgment framework is created for guidance and is not intended to provide false information about the company and its economic performance. It can be possible that this standard should be necessarily used in every aspect but it can be used significantly in those areas which can lay material impact on the originations performance. A professional judgment can be undertaken after taking all the required steps for its proper implementation (McDermid, 2015). A professional judgment helps the organsation and top level management to decide their future course of action. Proper information can lead to proper judgment which can enhance the productivity and performance of the organization. Apart from this, the information presented by this way can be used directly by the users or the investors. When adequate amount of information is not gathered and on the basis of the same, professional judgment is applied, than it can be misleading to the users and it can also create audit i ssues for the company. All these can impact the goodwill and reputation of the business organsation in the market (Professional judgment: What it is and how to handle it, 2017). Conclusion Professional judgment is an important aspect and it plays a quite crucial role in increasing the productivity of the organsation. There are various challenges associated with the same such as regulators, auditors etc. that is why it is important to consolidate the information in a documented form which should be supported by facts, evidences. This can help when any question regarding reliability is raised. References Ivan, I. 2016. The importance of professional judgment applied in the context of the International Financial Reporting Standards. Audit Financiar. XIV. No.(142). Pg. 1127-1135. Guidance on Professional Judgment for CPAs. 2015. [Online] Available at: https://www.cicpa.org.cn/introcicpa/laws/201505/W020150513370220774305.pdf [Accessed on: 30 September 2017]. Professional judgment: What it is and how to handle it. 2017. The Journal of the Global Accounting Alliance.[Online] Available at: https://www.gaaaccounting.com/professional-judgment-what-it-is-and-how-to-handle-it/ [Accessed on: 30 September 2017]. A Professional Judgment Framework for Financial Reporting. 2012. [Online] Available at: https://www.ifac.org/system/files/uploads/PAODC/A-Professional-Judgement-Framework-for-Financial-Reporting.pdf [Accessed on: 30 September 2017]. Dagwell, R., Wines, G. And Lambert, C. 2015. Corporate Accounting in Australia. Pearson Higher Education AU. Wyatt-Smith, C., Klenowski, V. and Colbert, P. 2014. Designing Assessment for Quality Learning. Springer Science Business Media. McDermid, D. 2015. Ethics in ICT: An Australian Perspective. Pearson Higher Education AU.