Feature Article Conventions Essay Example

Feature Article Conventions Paper A feature article differs from a straight news story In several ways. A news story provides Information about a (generally current) event or situation. A feature article has more functionality and longevity- It Interprets news, adds depth, opinion or entertainment. Headline: The headline of a feature article uses bold and descriptive language to draw the attention of the reader. Also works to construct a vivid image In the mind of the reader. Headline is always visually appealing: bold and clear. Can sometimes contain Jokes. Puns or provocative language to entertain reader. Can also ask rhetorical questions. Structure Introduction: The introduction entices the reader, whilst clarifying the subject. It establishes the writers point of view/thesis. Uses direct quotations, recounts, questions, descriptions or a personal Interest story (the experiences of a person unique to the topic) to encourage readers to read further. Body: Goes Into further detail about the topic. Answers any unanswered questions raised in the introduction. Uses direct quotations, expert opinions, interviews, anecdotes, statistics and facts. Avoids lengthy complex paragraphs as articles are often written in columns. We will write a custom essay sample on Feature Article Conventions specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Feature Article Conventions specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Feature Article Conventions specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Conclusion: Closes the epic by making final conclusions. Malignant the mood of the story. Language: The language used in feature articles is persuasive and emotive: intended to create a particular emotional response in the mind of the reader (this could range from sorrow to anger or intrigue depending on the article). Articles can sometimes use catch phrases or a repetitive phrase to trigger a response In the audience. Selection and omission of detail Is significant. Language can sometimes be bold and exaggerated to create an emotional response: when reading, highlight words with particularly strong connotations. Makes use of motive language, inclusive language (we, our), rhetorical questions and a mixture of long and short sentences. The language is also well suited to the target audience. For example, a feature article from Girlfriend magazine may use vocabulary that is suited to a young teenage reader, where as The New York Magazine may make specific references to places and words only New Yorkers would know. Images, data, graphs and statistics: Images that are unique to the story are often used to add to the emotion of the story. Photos of the people featured in the human-interest stories are often used. Graphs ND pie charts are sometimes used as they add a visual element and can often snack ten reader. CE rattan Important quotations are Elodea Ana drawn out AT ten text to catch the readers attention (even if they do not read the full article, they are aware of the impact through the quotations used). Source and target audience: When analyzing a feature article, you must ask: What source did the article come from (I. E. What magazine, newspaper of Internet source)? Does the writer have an agenda (I. E. Are they trying to promote a particular point of view)? Who is the intended target audience (you can determine this by tidying the language, and visual cues such as colors and images used)? Is the article free or do you have to pay to access it? Bias and point of view: Bias is the representation of one side of an issue or topic, without exploring or acknowledging an equally valid (but opposing) point of view. The writers of feature articles sometimes face pressure to promote a particular product, way of thinking or political point of view. Feature articles will also present one side of the story: writers may omit (leave out) certain ideas to add to the emotional power of the story.

Pavlovs Dogs Essay Example

Pavlovs Dogs Essay Example Pavlovs Dogs Essay Pavlovs Dogs Essay Learning and Conditioning Ivan Pavlov studied dogs, metronomes, salivation, and the discovery of the conditioned reflex nearly 100 years ago. Ivan will be remembered as the man who changed psychology by his experimentations with the salivation of dogs. Pavlov learned through experimentation of the unconditioned responses due to unconditioned stimuli and of the potential to condition responses from previous no stimuli. Pavlov performed his experiments at the Institute of Experimental Medicine in Petrograd. There, he reflected on his previous work. He had noticed during his previous work that dogs naturally produced amounts of saliva depending on what they were given to eat. The dogs salivated little amounts for moist food, larger amounts for dry food, and varying amounts for inedible objects. He then had the theory that the dogs had learned from experience to associate food with the appearance of certain signals- the conditioned stimuli. He set up a lab to train dogs to salivate at random signals, conditioned stimuli. Pavlov succeeded in training dogs to drool from hearing the sounds of footsteps, bells, metronomes and the smell of vanilla. He associated the food, unconditioned stimuli, with the previously neutral stimuli and then repeated the combination until the dogs would salivate at the scent or sound without the need of the unconditioned stimulus. The most important finding of the study was that if a neutral stimulus was in contact with the dogs after the unconditioned response took place, the neutral stimulus would stay a neutral response. The impact of Pavlov’s work taught us about our behavior and the impact that conditioning has upon humans. The theory of classical conditioning is universally accepted and has remained unchanged since its conception through Pavlov’s work. Other psychologists have worked with Pavlov’s conditioning. John B. Watson, for example, conditioned 11-month-old little Albert to fear a white rat (and other furry things) by employing the same principles Pavlov used to condition salivation in dogs. Conditioning also directly relates to the nature vs. nurture arguments. Pavlov’s work shows that the environment in which we are surrounded by has a part in our actions. In conclusion, it is unlikely that such a cohesive, elegant, and well-articulated theory of the conditioned reflex would ever have existed if Pavlov had not made the decision to risk his career and venture into the untested, uncharted, and highly questionable science of nineteenth-century psychology.

Langston Hughes and T.S. Eliot Essay Example | Topics and Well Written Essays - 1250 words

Langston Hughes and T.S. Eliot - Essay Example Suffering takes place in the lives beings with feelings in a number of ways, which are more so dramatically. The reason the writers of these poems decided to include the theme of suffering in their works is due to the effect it has on human beings as well as the times at which they wrote their works. The theme of suffering is used to show how; many fields of man’s activities are associated with one or the other aspect of suffering in their own ways. The various facets of suffering explored in the poems include nature of suffering, causes and origin, processes of suffering, significance and meaning of suffering, its related behaviors (cultural, social, personal), the remedies of suffering, management of suffering, as well as its uses. The poems â€Å"The Love Song of J. Alfred Prufrock† by J.S. Eliot and â€Å"The Weary Blues† by Langston Hughes in symbolic and imagery ways allude to the theme of suffering. Having been written in the early twentieth century they d epict the silent inward suffering of human beings and song or blues is a metaphor in the poems respectively. An in depth analysis of both shows how music is used as a symbol to communicate the remedy for suffering. In â€Å"The Love Song of J. Alfred Prufrock†, T.S. ... The cause of his suffering on the inside (silent suffering) is that he has too much knowledge of life to even dare approach the woman with whom he intended to have tea. This monologue accelerates torture in his mind as he hears comments made by others about his inadequacies, which causes him to be hard on himself for, ever thinking that it was possible to interact with the woman emotionally. Prufrock in his contemplation and meditation suffers emotional distress by the conclusions he makes in his mind that he is a second rate citizen which is all a matter of self-condemnation (Ackerley 24). J.S. Eliot employs the form that is a dramatic monologue or a soliloquy in which the speaker’s (J. Alfred Prufrock) character is developed and revealed. His suffering is made worse by the fact that he (Prufrock) is urban thus isolated as well as moody and sensitive thinker. The writer uses fragmentation and juxtaposition in propagating the theme of emotional hurt with mental focus as one of the subjects. He portrays that in this modern world, there are destructive and impersonal forces that need to be overcome which the speaker uses pity as a defense. Pity for Prufrock alleviates the suffering he is experiencing mentally by devaluating himself claiming he is no Hamlet. The theme of suffering silently in this poem portrays the fragile or damaged psychological state of human beings in the twentieth century. J.S. Eliot captures the transformed world, which was seen as denigrated, alienated, and fractured. The soliloquy of Prufrock shows the suffering caused by the Great War to which Europe lost a whole generation of young men. This left the survivors struggling to establish their masculinity in a society that had changed radically. â€Å"The Love Song of J. Alfred

The Neutron Electric Dipole Moment Essay Example | Topics and Well Written Essays - 2750 words

The Neutron Electric Dipole Moment - Essay Example A concise introduction and explanation of the different experimental techniques used in the study of neutron EDM are provided in this research work. These techniques include the room-temperature experiment, Ramsey’s technique, and the mercury magnetometer. A brief discussion of the prevailing systematic uncertainties such as the geometric phase effect is also included. A recent neutron EDM experiment, which is more sensitive and still in progress is also incorporated and detailed in this study. For over 50 years, the quest for an electric dipole moment (EDM) of a neutron has been a great endeavor in the field of physics.3 4 5 Ramsay’s search for a permanent EDM in the 1950’s leads the way to what seems to be an endless pursuit. Experimental sensitivity has increased significantly; in fact, it improved by more than 106 factor.6 An impressive breakthrough in improving the experimental sensitivity, accountable for every eight years or so, is shown in Figure 1.7 Despite such remarkable accomplishment, there was no EDM ever observed. The reason for this apparently obsessive behavior by a small group of dedicated physicists is that the observation of a nonzero neutron EDM would be evidence of time reversal violation and for physics beyond the so-called standard model of electroweak interactions. An essential point is that the standard model predictions of the magnitude of time reversal violation are inconsistent with our ideas of the formation of the universe; namely, the production of the presently observed matter-antimatter asymmetry requires time reversal violation many orders of magnitude greater than that predicted by the standard model. According to Steven Weinberg, the electric dipole moments may offer one of the most thrilling prospects for progress in particle physics; a bright future awaits prospective experiments because calculating electric dipole moments have been progressive recently.

MHE510, Occupational Health and Safety, Mod 2 SLP Essay

MHE510, Occupational Health and Safety, Mod 2 SLP - Essay Example There is a great need to assure this employees comfort as well as avoid injury. Studies presently show that improvements in work work stations for people who work at computers can be made to decrease risk and increase productivity (Smith & Bayehi, 2003). It is important to fit the employees body type to the equipment and furniture that is being used. Step One of our evaluation has to be the overall observation of this office. Step Two would be to assure that good anthropometric evaluations is done of each of the employees using the newer digital photographic tools so an organized evaluation can be done. Step three would be to look at the amount of time that employees are out because of such complaints as back pain and carpal tunnel syndrome, allowing us statistical evaluation for an ROI. Once the evaluation is done , the noted problems should be solved and many of those will be solved with ergonomically based furniture. This furniture of course will need to be fit to each employee. No two workers are alike, therefore no two workstations will be exactly right. This becomes even more important as the workforce ages and the risk of long term injury becomes higher (Smith, 2005). Studies now show that employees who work at computers feel the need to leave their computers at least five times per day to stretch their legs. This affects the productivity of the department (Smith, 2005). It is interesting to note here, and consider as we redesign the furniture in this office that over 60% of employees surveyed note that they would like to be able to stand at least 50% of the time that they spent doing their jobs (Smith, 2005). This may need to be part of this evaluation and change. There are presently newer workspaces that adjust from standing to sitting in a manner that will allow the worker to make that choice. This might keep the worker on the job more

Roles of a financial manager

Roles of a financial manager Introduction Of The History Of The Function And Qualifications Of A Financial Manager First we need to understand the term ‘financial manager, Brealey, Myers and Allen (2008, p.6) referred this term to anyone in an organization who is specialized in finance and responsible for the companys investment or financing decision, large corporation may name it as ‘controller, international conglomerates even appoint a Corporate Financial Officer [CFO] to be responsible for corporate planning. History Of The Financial Managers Function Ever since 1900s and even after the Great Depression in 1930s, the primary role of a finance people was only a descriptive discipline on bookkeeping which means accurately recording all transactions related to the payment of suppliers, billing of customers, and handling of cash passing through the accounts department and issuing periodic financial statements. Until late 1960s increased competition in industries forced financial managers to shift their focus towards evaluating investment opportunities and making decisions on the choice of assets and liabilities necessary to maximize the companys value. The 1970s and 80s was a period of increased international competition, CEOs became concerned with operational efficiency to cope with the fast growing market, this included the accounting functions which was streamlined and required to reach out to becoming a profit center for the whole organization (Besley Brigham, 2005, p.6). This transitional shift was gradual and finance managers r oles are no longer stuck solely to the accounting functions, hence a new operational trend brought in a new breed of heavily educated controllers profession with MIS training and computer systems operational capabilities to bring forth efficiency and accuracy in management reports and analysis versus the old accounting systems. Olley (2006) quoted a study by the Institute of Management Accountants (IMA) [The Practice Analysis of Management Accounting (1996)] which mentioned that since the mid 1980s, management accountants have transitioned from the traditional role of being a ‘number cruncher to an internal management consultant and decision-support specialist. Over the century, finance manager has risen to a highly educated, professional and useful positions in the entire corporate structure. Qualification Requirements Of A Financial Manager [FM] In normal practice, a finance manager has to have ACCA/ HKICPA or degree in accountancy or financial planning academic track record or even a chartered accountant qualification, who may possess a minimum of 10 years experience in accounting and financial planning. The traditional career path towards a Financial Manager was through the accounting clerical ranks, then move onto being an assistant accountant and accountant. Other recruiters would prefer one who has been an auditor as this experience allows the individual a wide exposure to auditing and learning from different industries, knowledge of financial situations and how to avoid human or systems errors, so that the person is more affluent on how to manage a smooth transaction flow. Expectations From Corporations, Job Description And Key Attributes Of FM Expectations From Corporations The functions, levels and scopes of responsibilities of financial managers can be very different depending on the size of organizations. For large corporations, the generic role is highly focused on strategic analysis while for smaller organizations, the role could only be more concerned on the collection and preparation of accounts and ledgers. Michael Page International, one of the worlds executive recruitment agent, posted a front page headline advertisement in Classified Post of South China Morning Post on 14 November 2009 in the need of a Chief Financial Manager. The advertisement stated the incumbent will be an integral part of the senior management team, report to the Managing Director [MD] with the ultimate responsibility for the control of the global finance operation of a new venture. The person will need to manage the cash situation of each branch of the business and exercise the financial strategy across multiple locations and will need to build the necessary reporting, risk and control frameworks. The person also needs to prepare analysis and financial models and ensure compliance to corporate policy and national accounting practices. In addition to technical finance advice, the incumbent should possess strong commercial acumen and will work closely with the MD on strategic growth and development plans for the b usiness, furthermore, to liaise with shareholders, key investors and build relevant banking relationships. The client expected someone with experience working within an entrepreneurial environment and display the ability to be part of a dynamic team. Allicolven, another executive search consultant, listed the criteria on its advertisement in JobsDB (13 November 2009) that the applicant has to provide value-added insight into opportunities and risks, responsible for completing the statutory consolidated financial audit for the organization, as well as ensuring the impeccable application of global accounting policy issues for the company and its subsidiaries, the development and maintenance of global controls surrounding treasury and cash management. The client required from the incumbent excellent leadership, proven understanding of regulatory capital issues and align with regulators, excellent communication and command of English and Chinese. These advertisements include all the criteria this paper aims to discuss on and one can easily see the challenging roles of a finance manager nowadays which exceeds the normal accounting functions already. Job Description Of FM Typical work activities, stated in the Job Description of a Financial Manager in JobsDB (9 Nov 2009), Prospects (16 Dec 2009), and Careerplanner (16 Dec 2009) are summarized below, with each requirement stating clearly a standard that has to be met and how the results of the good work would impact the organization: Manage and oversee the daily accounting functions to ensure relevant accounting activities are handled in compliance with the regulatory requirements and group accounting policies and maintain the highest standard; Coordinate and execute all financial related activities in the groups businesses to ensure the proper financial management and minimize the financial risks; Assist the top management to formulate strategic and long-term business plans; Monitor and supervise the month-end closing to ensure all management reports are tendered on time and with accuracy; Prepare and review monthly financial charts for all offices, debrief the financial data and results into business implication to relevant divisional heads; Compile various periodic analytical reports and hold discussion meetings with department heads timely to alert them of the updated business performance; Liaise with external auditors to ensure annual auditing is performed smoothly; participate in the group internal audits to ensure proper control procedures are in place; Monitor cash flows, oversee the total funding, predict future trends of cash and fund management to optimize the benefits of the companys fund usage; Establish the annual budget program and financial models to sustain a smooth and comprehensive process; Handle taxation and legal matters; Review and implement efficient and effective internal control system, make recom- mendations on existing work procedures to improve efficiency. Set up accounting software to ensure it meets the corporate accounting requirement; Supervise the accounting staff locally and ensure the accounts department is well managed, liaise with overseas accounting heads to make sure appropriate guidance and directions are given. Assist in appropriate recruitment and provide coaching and training programs to staff members and conduct performance review for them; Work independently, when applicable, take the initiative to provide input on process improvements as it relates to reconciliations; Develop network and relationships with community and external contacts, such as customers, auditors, solicitors, bankers, brokers, creditors, insurance companies and statutory organizations. Provide assistance and solutions to them whenever necessary; Analyze and keep updated of changes in legislation, financial regulations, competitors move and market trends, research and report on factors influencing the organizations business performance and advise the management accordingly. The Key Attributes And Competencies Required For FM It is almost a prerequisite for a professional finance manager to be analytical, rational, cautious and meticulous yet possessing a macro view of the whole accounting picture, ethical, risk sensitive and inquisitive to detect fraud in any areas in the organization. General personal attributes such as being hardworking, independent with initiative, responsible and accountable, well organized, efficient, timely, cost-effective, self motivating, willing to work under pressure are expected. In addition, management skills to enhance productivity of the accounting team, interpersonal skills in proactively communicating the financial facts and findings to the management, coordinating with other department personnel and decision makers, and being a team player would be most appropriate and eligible to be a finance team leader. Typical Accounting Roles Of Financial Managers And The Critical Aspects Gitman (1992, p.8) defined that financial management is in the arena of business management, dedecated to a careful selection of sources and prudent use of capital, with the aim in enabling a spending unit to move towards the direction of reaching its goals. The duties and responsibilities of financial managers vary with their specific functions and position titles in different organizations, this includes being a controller, treasurer, credit manager, cash manager, internal auditor, taxation manager, risk and insurance manager. Each of these functions has their critical aspects and prime objectives. Function As A Controller Controllers direct and compile the preparation of financial analysis reports concluding and forecasting the organizations financial status. These analyses include income statements, balance sheets, continual review of revenue and expense trends and analysis of future earnings. Controllers provide periodic compilation of business cycle forecasting statistics and periodic calculation of a standard set of ratios for corporate financial performance and regulatory authorities. Controllers make financing decisions typically including should the company raise funds by borrowing short term or long term debt or by selling stock and equity, timing to pay dividends and timing to sell the debt and equity. The long range plan should include a listing of capital investments required and calculate the economic benefits to attain the revenue and profit objectives. Brigham Ehrhardt (2002, p.502) mentioned clearly that effective capital budgeting and funding allocation including cash management, budg eting, sourcing and requirement can improve both the timing and quality of asset acquisitions, all of these decisions affect the investment profile of the company hence impact the shareholders value. It is common that controllers oversee the accounting, audit and budgeting, logistics departments and are responsible to communicate any financial variances and adverse trend results to management, along with recommendations for improvement. With regards to budgeting, Mason (2007, pp.121-123) briefed that a controller should determine various budgets on sales and revenue, revenue expenditure, profit and loss, capital expenditure and cash budgeting. The prime purpose of budgetary control is to maintain expenses to be spent within the limits of income. As the budget is set, a controller must control costs and management overheads and allocate the costs accordingly. Figure 1.0 illustrated basic elements of management overheads, listing clearly actual expenses versus the budget assigned. Function As A Treasurer Treasurers are responsible to oversee the organization cash, execute capital-raising strategies to support expansion of the company. Basically, as Brealey et al. (2008, p.6) mentioned, treasurers look after the investment of funds and manage associated risks, supervise cash management and deal with merging and acquisition activities. To ensure tasks to be properly processed, they need to maintain relationships with bankers, stockholder and other investors holding the companys securities. An example of Allied Air Products, given by Besley Brigham (2005, pp.690-691) which issued different classes of securities because the finance team was aware that different investors had different risk and return trade off preferences, so to appeal to the broadest possible market, Allied offered securities to attract as many different types of investors as possible. Besides, different securities are more popular at different points in time, the company can issue whatever is popular at the time they need money. A wise strategy that takes advantage of market conditions can lower a companys overall cost of capital. Function As A Credit Manager Credit managers have to tailor make credit agreements that concerns the indebtedness limits, evaluate the credit applicants, ensure that the company maintains a fixed amount of working capital to cover the companys operating cash needs. Primarily, they monitor the companys issuance of credit, develop credit rating criteria and determine the ceilings, establish an accounting system for the sake of banking transactions (Van Horne, 2002, pp.449-459). Furthermore, they are responsible to review the collection reports, status of outstanding balances, then arrange to collect debts of past-due accounts or submit the delinquent accounts to solicitors or outsourced agencies for collection. This role ensures the company to have valid funds for the operation and arrange new sources of finance for a companys debt facilities. Function As A Cash Manager Cash managers monitor and control the flow of cash, control check stock, signature plates, separate the responsibility for the cash receipts and bank reconciliation functions, process all accounts payable and receivables, and cash application transactions in accordance with rigidly defined procedures. Petty cash authorization and usage is to be supervised, recording incoming cash payments and verify amount of cash discounts taken. All above measures have to be scrutinized to ensure proper cash in-flow record and usage to meet the business and investment needs of the company and avoiding the risk of committing fraud if the operations are not monitored well. Least to mention, cash flow projections are required so that the management needs to determine if external loans are needed to meet the cash requirements or if surplus cash can be invested in other interest-bearing instruments. Cost accounting and Inventory accounting is another major role of Cash Managers, they need to conduct job or process costing and verify the inventory valuation, because inventories form a link between production and sale of products. Van Horne (2002, p.463-465) explained that cash managers measure the benefits of inventory versus the cost, like account receivables, inventories hedging should be increased as long as the resulting savings exceed the total cost of holding the added inventory. Other than paper work, cash managers have to coordinate periodic physical inventory counts, audits and allocation methods, and provide periodic compilation and evaluation of the inventory costs. Function As An Internal Auditor And Coordinator With External Auditors The scheduling and management of periodic audits within the company lies upon the shoulder of the Internal Auditor. The preparation of audit reports and communicating the findings and recommendations to the management and board of directors is essential. Without saying, they are responsible to assist the annual external auditing. Auditing for fraud especially for small scale transactional fraud is difficult, so by observing the environment, the managing persons accountabilities and employee lifestyles may help in detecting unnoticeable fraudulent act. American and European based corporations have their own internal auditors who perform ad hoc auditing within the corporation worldwide at least once or twice a year. Function As A Tax Manager The reporting requirements of all governmental authorities have increased significantly and become more complex, so it becomes mandatory that companies comply with the changing federal and local tax laws and regulations. Tax managers handle the tax filing and reports for the organization so they must be familiar with tax laws and report timely to the Inland Revenue and tax authorities. Profound knowledge of and experience in international business and personal tax laws will help in this role although company may hire external tax consultant or tax attorneys. Tax managers should review the annual and strategic plans to develop the tax jurisdiction and liabilities for each period, develop tax shelter policies, research the foreign tax consequences of the business plan, recommend actions concerning all tax adjustments and at times, defend the company in respect to disputed tax matters. Eun Resnick (2001, pp.475-486) recommended some measures to be taken by tax managers, such as acceler ating deductions which involve depreciation, making use of local and foreign countries tax credits, avoiding non-allowable expenses, increasing tax deferrals and obtaining tax exempt income to use the excess tax savings in other forms of investment. It is critical that the application of tax laws must be considered in many day-to-day operating decisions, setting up business operations overseas, utilize tax havens, consider personal tax situation when hiring expatriates which will help to avoid paying excess taxes by the company or individuals. Function As A Risk And Insurance Manager And Liquidity Crisis Manager Risk and insurance managers oversee the operations, projects and production programs to minimize risks and losses that may arise from financial transactions and business operations. They need to manage the insurance budget, analyze and measure risks of the investments, direct operations of brokerage firm which were commissioned in buying and selling securities, insurance negotiations, and finally select the insurance brokers and carriers. Establishing procedures for custody and control of assets, records, loan collateral, and securities, review reports of securities transactions and price lists is critical to ensure safekeeping and analyzing the market conditions. Rowe et al. (1994, pp.383-386) suggested risk managers to work on the capital cost overruns, nationalization of facilities as some countries may nationalize certain industries with little or no compensation to the previous owners, ecological costs notably in the asbestos and tobacco industries, sales fluctuations, market gr owth rate, companys market share, investment required, cost of production, raw material scarcity, deterioration of margins for competing products, and technological advances. They would identify the key variables that have impact on the business decision, after all, a long range plan should include an in-depth assessment of the risks that may occur as a result of the business plan. If impending problems are predicted, company can avoid going into involuntary liquidation. Functions Specifically Required In Financial Institutions Financial managers who serve in financial institutions, such as commercial and investment banks, finance associations and credit unions, oversee a variety of functions, including loans, trusts, mortgages, futures, lines of credit and investments. They must be highly familiar and operate in compliance with the State laws and investment regulatory rules and always keep abreast of the fast growing array of financial services and products. Arnold (2005, p.627) suggested that managers have to evaluate and examine application, approve or reject, lines of credit and commercial, real estate and personal loans, they also need to be aware of, and assess the international risk that arises due to foreign currency exchange rates and inflation rates, economical and political situations which may impact the local and foreign countries bonds requisition. Liability Responsibility Financial manager, regardless of the functions above, should monitor the accruals, take a standard review of customer advances in the closing procedure if the company regularly deals with a large amount of customer deposits. They should plan the current and long-term liabilities, such as accrual for bonuses, commissions, property and income taxes, royalties, unpaid wages and vacation pay, warranty claims, by period, in addition, they can analyze each way to reduce the companys obligation such as using just-in-time inventory methods to reduce accounts payable and arrange for a good payment terms for product or materials purchase and update the projected debt status to the year-end closing (Spiceland et al., 2009, p.358). A cautious procedure and alertness will assist the companys growth with little draw back. Organizational And Strategic Roles Of A Financial Manager As computerized systems are unanimously used in corporations, so finance managers can utilize more time in establishing strategies and implementing the short and long term goals for their corporations. As Part Of Management With Management Skills A Financial Managers function can be very distinct and like any other department manager, a finance manager needs to have general management skills such as A) Planning on what work is to be done and the completion schedule in the accounting department, especially in the timely processing of transactions and guiding the budgeting process; B) Organizing the financial tasks, office management, and software, hardware utilization; C) Directing the department work to ensure it operates in an orderly manner; D) Measuring the performance of all key aspects of the department to ensure that performance meets or even exceeds the standards set; E) Delegating work to accounting subordinates and F) Process controlling and constant reviewing if assignments are completed with accuracy and within the time frame; F) A finance manager must have a good knowledge of both company and industry operations in order to know how they impact the operations and new strategic move of the organization. As A Strategic Business Partner Any business decision, in particular the crucial strategic move, cannot dart ahead if without assessing the financial implications. This extends the domain of a finance manager to be involved in strategic business management. To compete successfully, a company must analyze its cost position relative to that of competitors, finance manager will play a strategic role here to provide competitive-cost analysis, if all competitors costs are researched, the company can project future price levels, anticipate competitors moves, prepare countermoves, and assess the potential of its strategies for success. Van Horne (2002, p.199-200) interpreted competitive-cost analysis begins with an analysis of strategic cost-driving factors which determine a companys relative long-run position. The initial question is to determine which costs are relevant in a strategic sense, should the company ‘do the things right by cutting costs in the short run or ‘doing the right things to position the o rganization for long term cost advantages by exploiting opportunities for excess returns. Rowe et al. (1994) had a good insight by raising a number of questions while revealing the financial analysis, the manager should ask if the new strategy is appropriate given the companys current financial position in the industry, do we have the financial resources to initiate the strategy, are financial resources being allocated correctly in order to achieve the strategic goal, should acquisitions be considered, should outsourcing be considered. Finance manager can help in companys growth by determining a wise use of the strategic funds (which is total funds available minus the baseline funds) for purchase of new tangible assets such as facilities, equipment, and inventory, to increase working capital, and to fund direct expenses for research and development, marketing, advertising and promotions and even for mergers and acquisitions. As Corporate Policies Writer And Evaluator Being cautious and versatile in the financial principles and discipline, knowing a thoughtful planning would affect the strategies of the company, finance manager should initiate the details of all procedures, the authorization and limitations of peoples act, regardless such act is aggressive or ignorant, into written polices and procedures. Such policies can include the operation of the accounting systems and statements issuance, the inventory purchase and control, capital and asset investments, human resources compensation plans and expenses, capital evaluation and auditing control measures must be enacted into a procedural manual for all divisional managers to follow suit. Besides, authorization and procedures of credit and collection policies, dividend polices with regards to the dividend amount and payout timing must be thoroughly documented and regulated because rightful process allow less human error or falsified ethics, avoid paying excess tax which would overall influence th e level of a companys accounts receivable. A good policy and practices impact the quality of the trade accounts, increase the companys branding and competitive edge in the market. Handle Mergers And Acquisitions And Consolidations Financial managers have an essential function in mergers and consolidations, in global expansion and related financing. The primary motive and purpose of merging two companies is to increase the value of the combined enterprise. Say if company A and company B merge to form a company C, and if Cs value exceeds that of A and B separately, then synergy exists and such merger should be beneficial to both As and Bs shareholders. A recent headline is Bank of Americas [BA] 2008 acquisition of Merrill Lynch which made BA the worlds largest wealth manager. Both Brealey (2008, p. 883) and Brigham Ehrhardt (2002, p.970) cited on the same record breaking example of AOL spending a significant amount of USD156 billion in acquiring Time Warner, aimed to create a company which offer consumers a comprehensive package of media and information products. Financial managers possess extensive and special knowledge in the areas of risks reduction, valuing the targeted firm, compliance of merger regulation s, international foreign exchange, tax considerations, analysis of the companys current surplus funds, merger analysis of benefits of the complementary resources of income, and last of all provide a post-merger report. Without the merger analysis by financial managers, these merger and acquisitions and consolidation in the market would not have been active worldwide, especially in the USA. Maximize Shareholders Value A competent finance manager should act in the interests of the companys owners and shareholders, maximize current wealth and profit of the organization by increasing the companys market value. To do so, monitoring the equity of the organization in terms of debt and credit is important, because investors expect a high return on the capital invested in terms of dividends, minimized liabilities and a maximized stock price. Brealey et al. (2008, p.22) explained that the real assets of the organization need to produce sufficient cash to satisfy bankers debt, so the capital budgeting responsibility of the finance manager plays an important role to calculate how much money the company can invest and into what kind of assets that could be predicted to earn the most and fastest, and diffuse all concerned risks. This measure is to ensure enough flow of money from investors into the company is well utilized and then maximize the return back to them to satisfy the shareholders. Summary With any and all of above accounting and organizational functions that Financial Managers have to perform and fulfill, it is almost imperative that they should take the initiative to advise, make recommendations for improvement to the management on all financial related matters. Acting as a counselor and invigilator of senior management is critical and affect the survival of the company. Prince (2005, p.15) quoted an example on the CEO of Kmart who exercised extensive high spending manners, extravagances and received excessive executive compensation in the cost of the corporation finally led to the bankruptcy of the company in January 2002, now became a subsidiary of Sears Holdings Corporation. Likewise, General Motors Company [GM] which was ranked as the largest US automaker, filed for liquidation in June 2009, finally assisted by US â€Å"Governments Troubled Relief Program and commenced its reorganization since July 2009. On the other hand, the low resource utilization manner of Murdoch (Prince 2005, p.15) was advised to use the high value assets to offset News Corporations debt, eventually, the company was spared liquidation due to the financial approach. Nowadays Financial Manager Versus Traditional Accounting Manager And The Challenges Accompanied With This Role There is a growing realization that a Financial Manager is no longer called on only to process accounting transactions and issue financial statements when these tasks require detailed technical knowledge but no considerable management or analysis skill. Instead, the modern finance manager or controller must exhibit additional mastery of a multitude of management skills, so that the accounts department runs in an efficient and effective manner, offers a detailed analysis of financial statement results, recommends improvements, and monitors the activities of other departments and perhaps even manages the computer systems in a smaller organization. They should no longer focus on the paper driven reports, so modern finance managers need to radically change the finance report styles and to be efficiently generated by the computerized systems. Financial managers need to cope with the competitive advantage, add values to the corporation, and advance into the use of electronic spreadsheets for financial analysis, target costing, disaster recovery planning, fraud prevention plan, inventory valuation, activity-based costing and budgeting, outsourcing information systems security and software package integration. Nowadays finance managers should utilize the analyzed information to strategize plans to maximize profits and act as business advisors to top management. Global Expansion And International Financial Management Globalization is a trend where business enterprise can search for lower production and labor costs complemented with high quality merchandise and production efficiency, companies may have a need to broaden the markets, seek for raw materials and new technology. Kim Kim (2006, p.4) defined globalization means integrating the world marketplace and creating a â€Å"borderless world† for goods and services. In the era of heightened global competition, international finance managers have to be a strategic partner by starting off to consider the external environment in terms of economic situation, the current and future stage of the business cycle, entrance of the new competitors, political

Robert Frosts Design Essay -- Poetry Poem Essays Poet

Robert Frost's Design Robert Frost's "Design" is a meditation on human attempts to see order in the universe--and human failures at perceiving the order that is actually present in nature. The speaker of the poem perceives what he takes to be a significant coincidence, then speculates on what the coincidence might mean, or whether it means anything at all. However, he fails to see that there is a very good reason for the coincidence he spots, and the "design" of nature that it implies is quite different from anything he suggests. Design by Robert Frost I found a dimpled spider, fat and white, On a white heal-all, holding up a moth Like a white piece of rigid satin cloth-- Assorted characters of death and blight Mixed ready to begin the morning right, Like the ingredients of a witches' broth-- A snow-drop spider, a flower like a froth, And dead wings carried like a paper kite. What had that flower to do with being white, The wayside blue and innocent heal-all? What brought the kindred spider to that height, Then steered the white moth thither in the night? What but design of darkness to appall?-- If design govern in a thing so small. The starting point for the speaker's thinking is what he perceives to be a coincidence: a white spider sits on a white flower holding up a white moth. The coincidence is even more striking because heal-alls are usually blue. In Western culture, the color white usually symbolizes goodness, purity, and innocence. The language of the poem suggests these connotative links: the spider is "dimpled" as well as "fat and white," like a newborn baby. The moth's wings are like a "white piece of rigid satin cloth," like a bridal dress (or perhaps the lining of a c... ...er would be attracted to a white flower because it would offer some concealment from prey. There is indeed a "design" at work, but it is not a "design of darkness"; it is simply the order of nature. The existence of such a design leaves open the question of whether God exists.An atheist would take the explanation above as evidence that there are rational explanations for natural processes, and that there is no need to invoke the concept of God to explain how the universe works. In other writings, Frost does appear to profess belief in God (albeit belief of a complex kind). The focus of "Design," then, is not ultimately the existence or absence of God, but rather the tendency of humans to engage in what John Ruskin called the "pathetic fallacy"--the act of reading oneself into nature. The first act of responsible belief, Frost implies, is seeing nature as it is.

Salem Trials: A Lesson from History

Salem was taken from the word, â€Å"Jerusalem†, seat of Christianity. This is where Christ trudged on and lived a holy life but became ironically symbolized in America by people become crazy. It has gained notoriety due to cruelty that pervaded in 1692 in that village in Massachusetts. â€Å"Time is the Mother of Truth and Truth the Daughter of Time† (Hale), scholars have studied documents surrounding that incident in Salem. The truth was told through documented events of those fateful days when those innocent people were tagged as ‘witches’. The people of Salem acted on suspicion without substantial bases for accusing one hundred fifty villagers of a crime that is ‘witchcraft’. They have admitted to a mistake that was horrible, became a controversy for ages, and a lesson for humanity. (Hale) Several factors influenced the villagers to act in such frenzy: politics, religion, and hysteria. For lack of a strong leader who can effectively give direction to the people’s thinking, the incident went out of hand. Even the leaders themselves were controlled by the situation, perhaps, due to hidden interests as well. P. S. Nissenbaum) Internal bickering in the community is not exceptional for it also occurs in other New England communities at that time. Add to it a weak institution that can handle the population. They were claiming to see an apparition of the witches at their beds. (P. B. Nissenbaum) Having them hanged will not make any difference using that argument. The devil can harm them in whatever form us ing their kind of thinking. It is incomprehensible how individuals can be united to wreak havoc upon other individuals. People of such ignorance have been put together to teach humanity how extremism and stupidity can cause such a tragedy. The lives of the people who were innocent of a crime that is witchcraft which was not proven enough were put to waste due to the cruelty that beset upon them. They had to suffer in jail and have to go through torture because their co-villagers were obsessed with the idea of a devil that is lurking around their lives and is causing an illness which they do not understand. They used the words: â€Å"fits†, â€Å"odd postures†, â€Å"foolish, ridiculous speeches†, â€Å"distempers†, etc. o describe what are being manifested by the victims of witchcraft as they said. (P. S. Nissenbaum) One was seen crawling on the floor during an attack. (P. S. Nissenbaum) The symptoms that were being manifested by the said victims of witchcraft could be epilepsy. This illness has always been associated with demonic possession which can not be cured. The stig ma that can be brought upon the individual experiencing this can be enormous that it is convenient to blame it on somebody performing witchcraft upon him/her experiencing it. This can be genetic and in Salem during that time, having fifteen children in a family was the average. It is not negligible to note that this disease could be running in families. Not to mention the hysteria that came with it. Children were manipulated by adults to say things or even their musings were interpreted to mean according to how they wanted it to mean. (P. S. Nissenbaum) The colonies of England included Massachusetts which was under the laws that govern these colonies. In England, witchcraft was a capital crime as declared in 1641. Chronology of Events Relating to the Salem Witchcraft Trials) Anyone suspecting of witchcraft activities were hanged by the stake. The colonial village of Salem was a staunch believer of the Bible. They took to the letter every bit of the Scriptures. They have become extremists that they have forgotten that ‘love’ was taught by Christ primarily. The ministers who were at a loss in governing the villagers conveniently blame witchcraf t as the culprit in the disunity eminent among the folks. Disputes led the villagers to falsely accuse innocent citizens in response to the hysteria that pervaded them. The early ministers who led them were also blinded by their desire for territory. It was a difficult time for this colonial town. Land was getting scarce while families were becoming big. They work very hard on their farms only to be obliterated by blights. (P. S. Nissenbaum) Children were not allowed to play: girls were taught to spin yarn and help in the household while the boys were brought by the men to help them to hunt. They did not have the opportunity to play as normal children would. These children were deprived of the happiness of childhood. It is not surprising if they would deliberately act out abnormal behavior because opportunities to play were rare. It is possible that acting out those eccentricities was a form of ‘play’ for these deprived children. Their sense of awe and wonder were suppressed by the adults. Their words were twisted by the older ones to serve their purpose. (P. B. Nissenbaum) They lived at a time when there were no other forms of entertainment but chores. It was also a time for New England to be established. Institutionalizing law and order was especially difficult in this part of the colony. Political disputes were prevailing in terms of who would minister the community. They were like a flock in need of a shepherd. But the shepherds who should be taking care of them also have vested interests. They carry within them their wants and needs. The chronology of events is very telling about man’s desire for power and control. The judicial system was used and manipulated according to the whims of the judges. (Chronology of Events Relating to the Salem Witchcraft Trials) The humble investigation of John Hale speaks of how erroneous the system is in handling the cases in Salem. With all humility he explained that what transpired in Salem was a lesson learned for humanity. Quoting from the Scriptures, he reiterated that the innocent must not suffer. (Hale) The evidence against them was obviously weak based on spectral evidence that Governor Phipps opposed. (Chronology of Events Relating to the Salem Witchcraft Trials) He was able to save lives due to be hanged in the Gallows. After fourteen years, one of the accusers, Ann Putnam, publicly apologizes for her actions in 1692. The event in 1692 was very unfortunate for the people in Salem. Hysteria emanated in that village due to numerous factors. One would see how religious extremism can drive people to do harm towards others which are contrary to the teachings of religion. Greed and desire for power can attribute to people’s insensitivity and delusions. It was formally admitted as a mistake by the government of Massachusetts in 1957 (Chronology of Events Relating to the Salem Witchcraft Trials) and a good reminder for everyone of the cruelty that occurred centuries ago. This is a lesson learned which must be avoided. It is important that judicial system must be respected by honoring facts; biases must be avoided; and the right to be represented must be observed. Law and order are present for people’s protection. These should not be used to cause harm to a nation’s citizens. Leaders appointed are also responsible of the people’s safety. They must safeguard the lives entrusted them. It is important for them to ensure that due process must be served in the courts. This incident must never happen again.

Essay on belifs in fasting

Essay on belifs in fasting Essay on belifs in fasting Assessment reading RAF 2 and 5 6) The righter suggest that she is a nice calm wife and likes her husband very much but he did not give much information but. The mood changes drastically after the husband says "sit down he said just for a minute, sit down’. I think Mrs Maloney's mood changed then to cold and frightened to what is to come because Mr Maloney was strange and not caring or loving when he walked thru the door I know this because it states " Tired darling ? 'Yes,' he said I'm tired." This was quite snappy and carried on like that until he Brock up with her a pregnant woman he is leavening then Mrs Maloney killed him with the frozen lamb leg that was when she felt guilty and all thoughts on her being loving caring and just a plain nice person with nothing to hide but now she has got everything to hide and all she thought about was getting an alibi sloshes wasn't guilty for what she had done and cold and calculating but so much different than she was at the being or even that sad just need to get cle an and get away with what she has done witch wasn't hard because she probably learnt things along the way with her husband being a police officer. 7) He creates mystery in a clever way such as the name "lamb to the slaughter" I can imagine a lamb getting killed not the lamb doing the killing. He does this so it can surprise you and make it very interesting to the reader. Things that make me want to read more and make me more interested to know what is going to happen next "sit down he said. Just for a minute it wasn't till then that she began to get scared". I think that was the most existing bit in the story because you know something is going to get killed and that seemed like the moment for something to get killed and you think it can't get worse but it

Heres How to Treat Attribution, He Said

Heres How to Treat Attribution, He Said Here’s How to Treat Attribution, He Said Here’s How to Treat Attribution, He Said By Mark Nichol Attribution is the convention in composition of identifying a speaker or writer when you include direct quotes (which should be enclosed in quotation marks) or paraphrases. An entire system of usage a choreography, if you will has developed around how to arrange quotations and paraphrases and their attributions. Here are the dance steps: â€Å"The basic setup is to reproduce a single sentence, followed by an attribution,† he began. â€Å"Then, if the quotation consists of more than one sentence, follow the attribution with the rest of it.† If the quotation extends for more than one paragraph, do not close the first paragraph with an end quotation mark; this omission signals to the reader that the same person is being quoted in the next paragraph. In that next paragraph, rinse and repeat. Many publications, however, treat long quotations as extracts, specially formatted with narrower margins, sometimes in a different font or font size, and set off from the rest of the text. The tipping point for minimum word count for an extract varies, starting at about a hundred words. Attributions can also precede a quotation: â€Å"The report concluded, ‘Meanwhile, the ecosystems it is intended to save are in peril.’† Or they can be inserted within one, in a natural breaking point: â€Å"‘For millions of people,’ she added, ‘reclaimed water has become as ordinary as storm sewers and summer droughts.’† Beware of sentences that introduce the attribution before the end of the sentence when there is no internal punctuation. Sometimes it works: â€Å"‘The lesson,’ Smith says, ‘is that we should have paid more attention to what nature was telling us.’† Sometimes it doesn’t: â€Å"‘We knew,’ Jones says, ‘that Microsoft would eventually become a major competitor.’† You’ll notice that some attributions in the samples above are in present tense, and some are in past tense. Which is correct? The answer is, either. It depends on the medium. News articles generally employ past tense because they’re reporting on an event that has already occurred or recording what someone said about an event, while features and profiles, crafted to make you feel like you are at the writer’s shoulder, often feature present tense. Books referring to the past, appropriately, quote historical figures with past-tense attributions, but those with interviews of real, live people are likely to be written with attributions formed in the present tense. In all expository writing, let these parameters be your guides. And what about fiction? Writing novels in the present tense is rare; it can be distracting or, worse, exhausting. It’s easier to get away with it in short stories. Two additional guidelines about attributions in fiction: First, don’t overdo identification of speakers in a dialogue; craft alternating speech so that you minimize the necessity of tossing in â€Å"he said,† â€Å"she replied,† and so on. Second, do vary the verbs you use, but don’t get carried away with numerous obscure synonyms for said. (Oh, and don’t use a word for a nonspeaking sound to mark attribution: â€Å"‘At last, I have you in my clutches!’ he laughed diabolically† is clumsy because you can’t laugh a sentence. How about â€Å"he cried with a diabolical laugh†?) Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Style category, check our popular posts, or choose a related post below:10 Rules for Writing Numbers and Numerals15 Words for Household Rooms, and Their SynonymsNeither... or?

Environmental Health Assessment Essay Example | Topics and Well Written Essays - 750 words

Environmental Health Assessment - Essay Example The hydrocarbon wastes emitted by the oil refineries can do immense damage to the biological systems situated in their vicinity (Jahdali, 2008, p.34). The environmental pollution caused by the oil refineries has a broad scope that involves an above average level of pollutants in the air, large scale contamination of the soil and the above average contamination of the underground and above ground water resources (Jahdali, 2008, p.34). The gravest risk to the residents living in the neighborhoods like Torrance, which lie in the vicinity of a proposed petroleum refinery, will come from the utterly polluted air (Jahdali, 2008, p.35). The emissions from most of the oil refineries contain large amounts of sulfur dioxide, Nitrogen oxides, and heavy metals like zinc, lead, cadmium, besides loads of other pollutants like toluene, phenol and polycyclic aromatic hydrocarbons (Jahdali, 2008, p.35). Sulfur dioxide is the primary pollutant emitted by the oil refineries that gets accumulated in the lower layers of atmospheric air. Rainfall and humidity cause this toxic gas to precipitate and settle down in the surrounding soil (Jahdali, 2008, p.35). Eventually this pollutant gets absorbed by the plants including the fruits and vegetables growing in the area. Sulfur dioxide has been known to cause a range of ailments like lung cancer, allergic rhinitis, lung inflammations and a number of other respiratory and cardiovascular diseases (Opera and Mihul, 2003, p.84). The damage caused by sulfur dioxide to the people living in the vicinity of the oil refineries comes from two sources i.e. through long term inhalation of the poll uted air and through the food chain. Besides sulfur dioxide, the other pollutants emitted by the petroleum refineries are also known to cause many debilitating and sometimes incurable diseases. Another potential risk to the people living around the oil refineries comes from asbestos that is widely used for insulation in the oil refineries. Thus not only the workers employed in the petroleum refineries get exposed to asbestos, but the people living around such facilities do get to inhale asbestos particles emitted by them. Asbestos has been known to cause pleural mesotheliomas and is a medically proven carcinogenic substance (You Claim, 2002). The threat caused by asbestos emissions from the petroleum refineries is particularly pertinent in the case of the US, which has nearly 150 petroleum refineries scattered across 32 states. Besides, various scientific studies have established beyond doubt that the children living in proximity to industrial pollutants face severe problems related to academic and physical growth (Krisberg, 2006, p.3). Exposure to air pollutants emitted by facilities like petroleum refineries has been known to cause augmented instances of Preterm Delivery in the residents living around them (Leem, et al., 2006, p.1). As per a British medical study, rampant instances of childhood leukemia were noticed near petroleum refineries and oil storage installations (Gilman, 1997, p.156). It is imperative that the health hazards associated with

In Bacon's rebellion, why was it said to be only a rebellion, not a Essay

In Bacon's rebellion, why was it said to be only a rebellion, not a revulation - Essay Example Bacon thought the Indians, all Indians, were the enemy. After warring Indians made raids on the white population, Bacon wanted to eradicate them. The common men liked this sentiment, so started following Bacon. Fear and racism led to Bacons successful recruitment of his followers. Bacon did not have a revolutionary statement. His rallying cry to the men was kill the Indians, not overthrow the government. Since, the government wanted to capture and execute the warring Indians, Bacons ideas were not revolutionary. Bacon rebelled because the government would not give him permission to kill the Indians. Even the permission that Bacon did receive was forced by Bacons men. The King never gave Bacon permissio to lead this band of men. If Bacon would have stuck to fighting Indians, his actions might not have even been considered a rebellion. However, his men started plundering richer citizens that sided with Berkeley. Racism against the Indians motivated Bacon, but so did greed. He plundered not only from the Indians, enslaving them, but Berkeleys friends and the richer class. When Bacon died of the bloody flux, his followers quickly disbanded. Other than a few followers, when Berkeley came back the men switched allegiance to him. The Bacon followers who did not vow allegiance to Berkeley were executed. No real change was made in the government by Bacons influence. Bacons original message about eradicating Indians was the intent of the Berkeley led government all along. Thus Bacon did not even influence this aspect of governmental policy. Berkeley had made up his mind that all Indians were bad. Bacon did not give Berkeley a chance to implement this idea, until after Bacons own death. Both men shared their hatred of the Indians. If Berkeley would have focused on taxes, corruption, or lack of protection from the Indians, a revolution could have occured. Real change could