Friday, December 27, 2019

History Of Uniforms The United States - 970 Words

HISTORY OF UNIFORMS -- THE UNITED STATES School uniforms were first implemented in the early 1900s and were used for the schooling of minorities, specifically Native American women (Dussel, 2006). In 1996, the US Department of Education reported that only three percent of public schools mandated uniforms. As a result of the belief that uniforms make schoolrooms more orderly and disciplined, President Clinton encouraged schools to adopt uniforms (Gentile et al.,2012). Shortly after, uniforms were widely adopted in urban communities to counterbalance students wearing gang colors or being identified as poor. Since urban communities have often been stigmatized with narratives that are colored by violence, many of the current research studies associated with uniforms focus on the relationship between uniforms and misbehaviors, attendance, and teacher retention. In a longitudinal study on discipline and school police data, researchers found that school referrals were down thirty-three percent from the previous year when students did not wear uniforms. (Sanchez, et al.,2012). This quantitative research study did a wonderful job of getting a sufficient amount of personal student opinions on the usage of uniforms through a self-report survey. The study illuminates the distaste that students have for school uniforms .Sanchez (2012) conveyed that eighty percent of students reported that they disliked or strongly disliked wearing uniforms. Moreover, students also shared that bullying,Show MoreRelatedEssay on The History of School Uniforms in the United States1218 Words   |  5 PagesThe history of school uniforms in the United States public schools begins with small underprivileged school of Cherry Hill Elementary in Maryland and the domino effect that happened soon after in the years after. The popularity of school uniforms can greatly be credited to the Long Beach, California study and President Bill Clinton’s speech on the topic. At first, school uniforms were only for the private or Catholic private schools however the school uniform trend spread to other public schoolsRead MoreStudent Learning Outcomes : Business Law1535 Words   |  7 Pageslaw and statutes can be applied directly to businesses and business transactions. Although civil law codes can be found throughout the individual states law codes; the predominate system of codes is the common law system. The essence of law is a body of rules and traditions that govern the conduct of businesses and business transactions. United States law has its roots in the British system of common law. British common law was derived from the writs issued by English royalty each writ specificallyRead MoreThe Evolution Of The Navy Uniform957 Words   |  4 Pagesof the Navy Uniform (Heritage Essay) Coby Cleon Turner Senior Enlisted Academy Class 209 Gray â€Æ' The Evolution of the Navy Uniform What do you think, when you see the uniform change in the Navy yet again? Not only are the myriad of uniforms historic in nature, but each and every uniform change holds a meaning and garners a great deal of respect for those who are serving, have served and civilians alike. Senior enlisted leaders need to understand and share the importance and history behind NavyRead MoreComparison Contrast: Community Policing vs. Traditional Policing1623 Words   |  7 PagesPolicing in the United States has taken on many different forms and facets in the past 50 years. 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Although Soldiers have pride in wearing the United States Army Uniform, a few of them don’t know the originRead MoreThe Debate over the Implementation of School Uniform Policies in our Schools:743 Words   |  3 Pagesbeen many debates over the implementation of school uniform policies in our schools. Opinions are formed about the appearance of uniforms powerful effects on the way in which a student should dress. This significant role of attire relates to how students could relay a message to themselves and others. In addition, uniform s are one of the most serious administrative concerns in our public school system. I strongly favor the fact that school uniforms are perfect because they assist in helping studentsRead MoreSchool Uniforms, Good Or Bad? Essay1740 Words   |  7 Pagesparents who don’t agree with school uniforms. They will immediately reject them because to them these uniforms restrict the student s’ freedom of expression. After picking this topic. I wanted to take the negative of it because I want to freely choose the clothes that I want to wear. I didn’t want someone to choose the clothes that I’m going to wear. After, a while of researching this topic, I decided to take the positive side of school uniforms. In fact, these uniforms will help students become moreRead MoreIndi A Country Of Personal Laws1482 Words   |  6 PagesINTRODUCTION India’s history is testimony to the fact that it’s been a country of personal laws. The reality in India has always been much more complex than other societies, which have been totally secularized. The process of secularization in India, though not negligible has been far more slow and tortuous. And no law however ideal can become acceptable if it alienates people and ignores social realities. A law has to be socially rooted in order to be acceptable. In India, there are different setRead MoreShould School Uniforms Be Mandatory?1280 Words   |  6 Pagesfilled with anxiety over looking my best, and I am sure many other people (girls especially) felt this from middle school through high school. The solution is uniforms! In schools where uniforms are not mandatory, the stress of â€Å"keeping up with the Jones† can create a lot of differences and struggles for students. Having mandatory uniforms in schools would create a safer and more welcoming environment for s tudents, limit their stress, and lets them focus more on schoolwork than what they are wearingRead MoreThe Long History Of Partnership Act934 Words   |  4 PagesPartnerships have been in existence since people could trade or do business. The long history of partnership spans through the Medieval times in Europe and in the Middle East and lasted through the commercial revolution. Partnerships were formed to mutually strengthen the involved parties. They were set up to save time, money and to share knowledge and expertise. This practice of joining forces in reciprocal services became a distinctive feature, and a long-lasting success factor in the business

Thursday, December 19, 2019

A Shared Responsibility For Online Privacy - 1243 Words

A Shared Responsibility for Online Privacy There are some things in life people can control and things they cannot. When driving, people can fasten their seat belt, keep their car’s limits, and focus on the area ahead to avoid car accidents. Whereas when flying, people cannot do many things to protect themselves, but rely on the government’s aviation regulations and airlines’ enforcement to increase flight safety. Likewise, when it comes to the online privacy, web users can control the passwords they set, the profile they create, and the statements they post on the social networks, but they cannot prevent themselves from being hurt due to technology companies’ malice and governments’ weak supervision and loose regulations. Technology†¦show more content†¦It means governments should make clear regulations on the network services in order to make sure that social networks are built with proper security and privacy. An American journalist Farhad Manjoo, in his article â€Å"It’ s Not All Facebook’s Fault,† mentions that Facebook failed to keep user information private; the Federal Trade Commission (FTC) urged Facebook to take actions to keep the promises about privacy it gave to its American users before. The FTC plays a role in making certain that services Facebook provides are in compliance with the privacy policy. It is a role of governments to ensure regulations take effect and is responsible for monitoring the implementation. More specifically, they may need to examine whether or not the service providers give users a clear notice regarding privacy and whether or not users express consent affirmatively before making their personal information available for business purposes. Obviously, governments have obligations to enforce and tightly supervise service providers to implement the regulations of security and privacy. Hence, governments should take responsibility to make privacy regulations on social networks and monitor the enforcement of the regulations. Moreover, technology companies have a primary responsibility to make users feel safe by creating online transparency. They should make information

Wednesday, December 11, 2019

Do not go Gentle into that good nigh Essay Example For Students

Do not go Gentle into that good nigh Essay The poem, Do Not Go Gentle into That Good Night, is a poem about dying. Death takes on a new and intensely personal meaning for Thomas . Do you agree ? The poem, Do Not Go Gentle into That Good Night, is a poem about dying. Death takes on a new and intensely personal meaning for Thomas: The poem was his own valedictory; it spoke of his own refusal to give away to his deteriorating health and abuse of his peace of mind(Sinclair 175). Do Not Go Gentle into That Good Night was composed in 1945 while his father, D. J. Thomas, was battling cancer. However, it was not published until after his fathers death on December 16, 1952. Four of the six stanzas in the poem address different types of men who are close to death. The first of the four types of men are the wise men. These men might be considered intellectuals or scholars. Thomas says, because their words had forked no lightning they / Do not go gentle into that good night which means that because they have not completed everything in life they wish to, that they will not submit to death without a fight (5-6). In the second of the four stanzas Thomas addresses good men who, like the wise men, have not lived their life to the fullest and still have things to accomplish. Thomas says, crying how bright / Their frail deeds might have danced in a green bay / Rage, rage against the dying of the light (7-9). This line means that the good men, now at the end of life, should finally behave passionately and finally be noticed. Thomas believes that the good mens actions have failed to stand out. He thinks that they should do something to be seen by the world instead of dying without being known. The third of the four stanzas is written in regards to wild men. These men are different from the men he spoke of in the previous stanzas. The wild men have lived their life to the fullest unlike their counterparts. Wild men who caught and sang the sun in flight, / And learn, too late, they grieved it on its way means that these men have lived without any reserve in their lifestyle, but what they do not realize is they will soon age and die (10-11). They do not blink an eye at death because they have done everything that they wanted to do with their lives. The final men that Thomas talks about in the poem are the grave men. Thomas addresses the grave men saying, Grave men, near death, who see with blinding sight / Blind eyes could blaze like meteors and be gay (13-14). This line means that the grave men, although they are blind, see that death is near better than men with sight. Thomas is saying that they should be happy even though they know what is going to happen to them. In the last stanza Thomas is talking directly to his dying father. Thomas advice for his father is to Curse, bless, me now with your fierce tears, I pray / Do not go gentle into that good night / Rage rage against the dying of the light (17-19). As with the previous stanzas, Thomas wants his father not to go easily into death but to fight it until his last breath. Dylan Thomas is a well known and frequently read poet. Thomas himself said, All that matters about poetry is the enjoyment of it, however tragic it might be. .ub41491d846f6a28ceb5ebb96977a8cae , .ub41491d846f6a28ceb5ebb96977a8cae .postImageUrl , .ub41491d846f6a28ceb5ebb96977a8cae .centered-text-area { min-height: 80px; position: relative; } .ub41491d846f6a28ceb5ebb96977a8cae , .ub41491d846f6a28ceb5ebb96977a8cae:hover , .ub41491d846f6a28ceb5ebb96977a8cae:visited , .ub41491d846f6a28ceb5ebb96977a8cae:active { border:0!important; } .ub41491d846f6a28ceb5ebb96977a8cae .clearfix:after { content: ""; display: table; clear: both; } .ub41491d846f6a28ceb5ebb96977a8cae { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ub41491d846f6a28ceb5ebb96977a8cae:active , .ub41491d846f6a28ceb5ebb96977a8cae:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ub41491d846f6a28ceb5ebb96977a8cae .centered-text-area { width: 100%; position: relative ; } .ub41491d846f6a28ceb5ebb96977a8cae .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ub41491d846f6a28ceb5ebb96977a8cae .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ub41491d846f6a28ceb5ebb96977a8cae .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ub41491d846f6a28ceb5ebb96977a8cae:hover .ctaButton { background-color: #34495E!important; } .ub41491d846f6a28ceb5ebb96977a8cae .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ub41491d846f6a28ceb5ebb96977a8cae .ub41491d846f6a28ceb5ebb96977a8cae-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ub41491d846f6a28ceb5ebb96977a8cae:after { content: ""; display: block; clear: both; } READ: How important do you consider 'fate' to be, in the play of Romeo and Juliet? EssayAll that matters is the eternal movement behind it, the vast undercurrent of human grief, folly, pretension, exaltation, or ignorance, however unlofty the intention of the poem (qtd. in Sinclair 233). Because the topics of death and the cycle of life run throughout his works many critics consider him a twentieth-century writer. Whether it was simply his tone, his subject matter, or a bit of both, Thomas poetry brought out a marked response in readers. As discussed, the themes of life and death are especially prevalent in the three poems; And Death Shall Have No Dominion, Fern Hill, and Do Not Go Gentle Into That Good Night.

Tuesday, December 3, 2019

Fair Value Accounting Essay Essay Example

Fair Value Accounting Essay Essay AbstractionRecently. just value accounting suffers heated argument because the fiscal crisis. The intent of this article is to measure and understand just value both in literature analysis and pattern. This paper emphasizes the advantages and disadvantages of the just value measuring. Advocates believe that just value can supply timely information that reflects current fiscal market conditions. and information supplied is dependable. On the other manus. critics argue that just value accounting consequences the job of volatility. limited verifiable and dependable information and procyclicality tendency. After measuring the just value method. two companies were selected which are Qantas and BPH Billion to reflect the existent application of just value and other alternate methods in their 2011 fiscal studies. The dominant measuring is still historical cost. but houses still widely use just value in derivative fiscal instruments. employee portion program and so on. This article besides remarks the differences and similarities between two companies. The last portion shows the hereafter development of just value. and the sentiment is non to abandon this measuring. Suggestions are besides provided to work out peculiar jobs. for illustration. houses can disclosure sufficient and relevant information and premises in Level 1. 2 and 3. and regulators should go on to publish just value measuring criterions and do alterations. We will write a custom essay sample on Fair Value Accounting Essay specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Fair Value Accounting Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Fair Value Accounting Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer IntroductionThere are some heated arguments about just value virtues and demerits and whether it has future development in fiscal study. Fair value is besides called mark-to-market accounting and it is defined as the value of assets and liabilities could be exchanged between knowing and willing parties in weaponries length minutess. The research methods of this article are based on some empirical groundss and analysis of literature. In the first portion. it critically evaluates the just value accounting by turn toing the pros and coins. and pull a decision that just value measuring is non a perfectmethod and will trip many jobs like inaccurate appraisal. but issues still exists when utilizing other methods like historical cost. Second. Qantas and BHP Billion that listed on ASX were selected to analyse how they used just value and other methods in their 2011 fiscal studies. The decision is that their major measuring is still historical cost. but they still applied just value in deriva tive fiscal instruments. employee portion program and hard currency et Al. The differences are how they revalue belongings. works and equipment. and how they recognize gross. The last portion illustrates the bing issues related to fair value and suggests some recommendations for future development. For illustration. the appraisal of just value contains mistakes and undependable information when the market is inactive and leads excessively much direction discretion. It is suggested that regulators have to see how much latitude should give to directors. and besides houses can supply sufficient information to investors no affair in Level 1. 2 or 3. Overall. the chief thought for the last portion is the just value will non be abandoned in the hereafter. Definition of just valueHarmonizing to AASB 13. it defines the just value as the appraisal of monetary value that would be received from the sell of plus or payment of transportation liability in an active market between willing parties at the measuring day of the month ( AASB. 2011 ) . The just value measuring encompasses three hierarchies. in degree 1 if the quoted monetary values for the same assets or liabilities in active markets are available. just value measuring should be used based on Level 1 inputs. If non. it should see Level 2 or Level 3 inputs. Level 2 inputs are discernible. including quoted monetary values for similar assets or liabilities in active markets. quoted monetary values for same or similar assets in inactive markets. and other relevant market informations. In footings of Level 3. the inputs are unobservable for assets and liabilities ; so mark-to-model attack will normally be used to find the just value ( Laux A ; Leuz 2010 ) . Advantages of the just value measuringTimely informationOne of the advantages of the just value is that it can supply up-to-date andmost relevant information than historical cost because it determines the value of assets and liabilities based on current market conditions. Therefore. the just value measuring increases the transparence and encourages prompt disciplinary actions ( Skoda A ; Bilka 2012 ) . Unbiased measuring and dependable informationFair value is a market-based measuring. therefore it can supply indifferent measuring which is non influenced by factors related to the peculiar entities and the measuring is besides consistent from period to period and cross entities ( Penman 2007 ) . Furthermore. the market-based measuring can provide verifiable and impersonal information informations. it besides means the information is dependable because houses will unwrap methodological analysiss and measurings they applied and relevant information ( Skoda A ; Bilka 2012 ) . Disadvantages of just value measuringVolatilityThe just value accounting will ensue the job of volatility. which contributes to inordinate purchase in roar periods and leads to excessive write-offs in flops because the alterations of assets and liabilities follow with the market environment. Furthermore. the being of volatility of a market perchance has more hazards and unfavourable deductions on companies’ investing capacity ( Laux A ; Leuz 2010 ) . Limited verifiability and dependabilitySome oppositions argue that just value measuring can non supply verifiable and dependable information. Harmonizing to Magnan. ML ( 2009 ) . standard-setters should concentrate on supplying verifiable and conservative information. Nevertheless. FVA can non ever supply verifiable or conservative information particularly for nonfinancial assets that companies utilizing appraisal to mensurate values instead than the existent market monetary values in Level 2 and 3 values. Then the state of affairs will ease use for direction and cut down the dependability of information. ProcyclicalityIt is believed by many oppositions that FVA creates plus bubbles andaggravates the effects of crisis and leads to procyclicality tendency. which increases the systematic hazards in fiscal market ( Jaggi et al. 2010 ) . Because the FVA dependants on market state of affairss. when just value increases. it is boon to banks’ balance sheets at the top of the rhythm and lessenings will weaken the banks’ balance sheets at the underside rhythm which besides cause the market to panic and impact the development of future market and even the whole fiscal system ( Veron 2008 ) . Evaluation of just valueAfter the treatment of pros and coins of the just value. it is clear that the virtues of just value are supplying seasonably and dependable information. while the demerits of just value are ensuing high volatility. limited dependable and verifiable information and tendency to procyclicality. Thus it is obvious that FVA remains imperfect and besides it is difficult to make up ones mind whether just value makes good betterments in accounting measuring ( Skoda A ; Bilka 2012 ) . For illustration. it has been discussed that just value measuring causes jobs when estimate the illiquid assets. whereas is it doing state of affairss better if companies utilizing different measurings like historical-cost accounting ( Laux A ; Leuz 2010 ) ? If there is no other measuring can work out the jobs triggered by FVA. it is still utile and should be applied to some extent. Fair value measuring in Qantas 2011 one-year studyQantas is regarded as one of the most prima trade names in Australia and it provides domestic and long distance air hose. The one-year study shows that the company used historical-cost. realizable value. present value and just value measurings. Fair value measuring is widely applied in Qantas study. First. derivative fiscal instruments are measured at just value both ab initio and on an on-going footing ( Qantas. p56 ) . Furthermore. fiscal warrant contracts are besides stated at just value when the warrant is issued ( Qantas. p58 ) . The just value of hard currency. hard currency equivalents and non-interest-bearing fiscal assets and liabilities approximate equal to their carrying sum as consequence of the short period adulthood. As for interest-bearing liabilities. they are valued ab initio at just value minus attributable dealing costs ( Qantas. p61 ) . Secondly. some grosss forillustration rider and cargo gross and salvation gross use just value method to some extent. Passenger and cargo gross is carried at the just value of the consideration received. while the salvation gross is depending on management’s appraisal of the just value of the expected awards for which the points will be redeemed ( Qantas. p57 ) . Furthermore. the assets classified as held for sale are measured at the lower of transporting sum and just value less costs to sell ( Qantas. p58 ) . Besides. share-based payment is valued at the just value method ( Qantas. p60 ) . Alternate measurings used in QantasQantas non merely applies the mark-to-market measuring but besides uses alternate methods in its study. The company prepared the Consolidated Financial Statements based on historical costs except some assets and liabilities should measured at just value that consistent with the accounting policies ( Qantas. p55 ) . When the house reports the belongings. works and equipment. they are ab initio measured at cost or stated at deemed cost less accrued depreciation and impairment losingss. and so utilize cost theoretical account in reappraisal for the subsequent twelvemonth ( Qantas. p58 ) . The stock lists are carried at the lower of cost and cyberspace realizable value and the footing of leaden norm costs is used on the costs of technology outgo and consumable shops ( Qantas. p58 ) . Furthermore. leased assets and liabilities are reported to the present value of the minimal rental payments ( Qantas. p59 ) . In add-on. non-current receivables and proviso are measured at present value ( Qantas. p58. 60 ) . Fair value measuring in BHP Billion 2011 one-year studyBHP Billion is a world’s largest manufacturer that major running the concern in excavation and crude oil. It is clear that the dominant method used by BHP Billion is historical cost measuring. and it besides uses just value and net nowadays value methods. BHP Billion applied just value in each category of fiscal instruments. All fiscal assets and liabilities except derived functions are ab initio reported at just value of consideration paid or received. and recognized at just value or amortized cost later ( BHP Billion. p211 ) . The just values of derived functions are based on quoted market monetary values ( BHP Billion. p211 ) . Available for sale and trading investings aremeasured at just value ( BHP Billion. p171 ) . Besides. the share-based payments are measured on the just value at grant day of the month ( BHP Billion. p168 ) . Alternate measurings used in BHP BillionHarmonizing to BHP Billion 2011 one-year study. the fiscal statements are drawn up on the footing of historical cost. while derivative fiscal instruments and other peculiar fiscal assets are carried at just value ( BHP Billion. p166 ) . Besides. the rating of belongings. works and equipment are carried on cost less accrued depreciation and damage charges. and the recoverable sum of them are measured at the higher of just value less costs to sell and value in usage ( BHP Billion. p169. 172 ) . Inventories. including work in advancement. are valued at the lower of cost and cyberspace realizable value. Furthermore. leased assets are capitalized at the lower of the just value of the belongings. works and equipment or the estimated present value of the minimal rental payments ( BHP Billion. p169 ) . Additionally. closing and rehabilitation commissariats are measured at the expected value of future hard currency flows. discounted to their present val ue ( BHP Billion. p171 ) . Compare the measurings between Qantas and BHP BillionComparing two companies. the similarities are that historical cost method is their major measuring and they both use just value in derivative fiscal instruments. share-based payments and fiscal assets and liabilities. Because the just value can reflect the up-to-date information of the current market. companies both apply this method in derivative and share-based payments. Besides. for some short period adulthood assets and liabilities. just value can be seen as equal to transporting sum. Furthermore. they both apply same method to mensurate stock lists. As for the differences. Qantas calculated rider and cargo gross and salvation gross in just value method. while BHP Billion acknowledge the gross revenues gross when economic entity has passed control of the goods or other assets to the purchaser. Item of belongings. works and equipment. Qantas used cost theoretical account to appreciate them. whereas BHP Billion recorded the ab in itio cost and so find recoverable sum at the higher of just value less costs to sell and value in usage. Future development of just valueHarmonizing to the treatment of virtues and demerits about the just value measuring. and presentation on how Qantas and BHP Billion applied the just value in their one-year studies. it is still hard to find whether just value method contributes benefits in accounting. Some argues that just value accounting in fiscal coverage may speed up its disjunction from a firm’s concern world. while standard-setters and accounting faculty members believe there is no alternate measuring or describing theoretical account better than FVA ( Magnan 2009 ) . As mentioned by Jaggi et Al. ( 2010 ) . ordinance on just value is important for offering dependable. transparent. and accurate information on plus values to investors. and information is utile during stable market conditions. while it fails to be usefulness when the fiscal market is unstable and volatile. The advantages of just value can back up this statement that it provides timely information. which is mo re utile and reflect current market conditions than historical cost for investors. that is the ground why Qantas and BHP Billion both use this method to mensurate the portions. derived functions and some fiscal instruments. However in an unstable fiscal market. for illustration. when confronting the fiscal crisis. companies’ values written down dramatically utilizing just value measuring. Another terrible job of the just value is that the appraisal of assets and liabilities contain mistakes and the information is non dependable comparison to true market value because it based on unobservable information and will take excessively much discretion for the direction. so it is suggested that the value of assets should non be based on a theoretical account that provides some theoretical value ( Jaggi et al. 2010 ) . Furthermore. regulators have to see how much latitude to give directors when they estimate just value. It is suggested that houses can widen revelation of the implicit in premises when usage just value appraisal no affair in Level 1. 2 or 3. For case. in Level 2 appraisal. companies should supply sufficient information to investors that can assist them to find which assets or liabilities are applied as the footing for comparing. and in Level 3. all relevant theoretical account inputs should be provided to investors ( Landsman 2012 ) . Even the measuring of just value is non accurate ; other alternate method still contains mistakes such as historical cost. Therefore. just valueaccounting should non be abandoned and in order to better it. alteration to the just value accounting should be concerned to work out the specific jobs. It is a challenge for regulators to supply guideline for the rating of fiscal assets that can forestall the companies from fiscal prostration and avoid greater uncertainness in the fiscal markets ( Jaggi et al. 2010 ) . Fortunately. academic accounting research workers like IASB and FASB continue to do attempt in publishing criterions associating to fair value measuring. revelation and acknowledgment that aim to supply ample chance for future research ( Landsman 2012 ) . Additionally. the ordinance compositors will hold a good chance to analyze the efficiency and utility of disclosed information comparing in different adoptive houses. Although the just value is far from perfect now. it is non necessary to abandon this method and all unfavorable judgment can promote farther explore to settle these issues and impulse related establishments to modify the ordinance in order to do betterments in just value measuring ( Skoda A ; Bilka 2012 ) . DecisionFair value measuring suffered many critics after the consequence of the fiscal crisis. It clearly shows the strengths and restrictions of the FVA in this article. The pros are that FVA supplies up-to-date and dependable information ; besides it is an indifferent measuring because it is non affected by factors related to other entities. Even though FVA will do many jobs like high volatility. limited verifiable and dependable and procyclicality tendency. it is still utile to some extent because other alternate methods may non execute better than the FVA. In Qantas and BHP Billion 2011 one-year study. they both reported elements like derived function. some peculiar fiscal instruments. and share-based payments on the footing of just value. The just value can outdo reflect the current market conditions. which is utile to do determinations for investors. There are besides some differences bing in two companies. They recognize belongings. works and equipment in different method. Qantas used cost theoretical accountwhile BPH Billion measured on the footing of reappraisal theoretical account. Besides. Qantas recognized some gross like rider and cargo gross and salvation gross in just value. while BHP Billion was non. As for the hereafter development of the just value. just value accounting should non be abandoned. When confronting the job of just value appraisal. it is suggested that extend revelation of the implicit in premises to users whether in Level 1. 2 or 3. In order to better the measuring. regulators should maintain issue and modifying criterions related to just value measuring and hole progressive in the system. Additionally. ordinance compositors can analyze the efficiency and utility of just value among different adoptive houses. MentionAustralian Accounting Standards Board 2011. Fair Value Measurement. Australian Government. Melbourne. Victoria. viewed 25th April 2013. lt ; hypertext transfer protocol: //www. aasb. gov. au/admin/file/content105/c9/AASB13_09-11. pdf gt ; BHP Billion Limited. BHP Billion one-year study 2011. viewed 27th April 2013. lt ; hypertext transfer protocol: //www. bhpbilliton. com/home/investors/reports/Documents/2011/BHPBillitonAnnualReport2011_Interactive. pdf gt ; Jaggi. B. Winder. JP A ; Lee. CF 2010. ‘Is There a Future for Fair Value Accounting After the 2008–2009 Financial Crisis? ’ Review of Pacific Basin Financial Markets and Policies. vol. 13. no. 3. pp. 469–493 Landsman. WR 2012. ‘Is just value accounting information relevant and dependable? Evidence from capital market research’ Accounting and Business Research. vol. 37. no. 1. pp. 19-30 Laux. C A ; Leuz. C 2010. ‘Did Fair-Value Accounting Contribute to the Financial Crisis? ’ The Journal of Economic Perspectives. vol. 24. no. 1. pp. 93-118 Magnan. ML 2009. ‘Fair Value Accounting and the Financial Crisis: Messengeror Contributor? ’ . Accounting Perspectives. vol. 8. no. 3. pp. 189 Penman. SH 2007. ‘Financial coverage quality: is just value a plus or a subtraction? ’ Accounting and Business Research. vol. 37. no. 3. pp. 33-44 Skoda. M A ; Bilka. P 2012. ‘Fair value in fiscal statements-advantages and disadvantages’ . Studia Universitatis Vasile Goldis Arad. Seria Stiinte Economice. vol. 22. no. 22. pp. 1-8 The Qantas Group 2011. Qantas one-year study 2011. viewed 26th April 2013. lt ; hypertext transfer protocol: //www. qantas. com. au/infodetail/about/investors/2011AnnualReport. pdf gt ; Veron. N 2008. ‘Fair Value Accounting is the Incorrect Scapegoat for this Crisis’ . Accounting in Europe. vol. 5. no. 2. pp. 63-69

Wednesday, November 27, 2019

Difference Between Italian And French Baroque Architecture Essays

Difference Between Italian And French Baroque Architecture Difference Between Italian And French Baroque Architecture Baroque is the name given to the art of the 17th century. But the baroque style, like all other styles in the history of art, began gradually. It started in the latter part of the 16th century and continued to be used well into the 18th century. Baroque can be defied as the florid, ornate style characterizing fine arts in Europe from the middle 16th to middle 18th centuries. The main characteristic of the baroque architecture is movement. Architects wanted their buildings to be exciting and to give the impression of activity. They did this by making dramatic contrasts of light and shadow and by using curved shapes. The Renaissance enthusiasm for antiquity led the architects to adhere to the rules of classic architecture as far as they were understood. The baroque style flouted these laws. By mid-century the carefully controlled and subtly refined Classical Baroque trend was clearly established. In France, its pre-eminent position was never seriously challenged. French Baroque architecture was more restrained in its expression than its Italian counterpart. The most common and remembered details that made the two styles different were its culture, economy, religion, government, and economics. These can make one style very different from the other, but there were also other reasons why. Italians were the first to come up with Baroque architecture, they became very interested in the surroundings of their buildings. They placed elaborate gardens around places. They set off important buildings in the cities by open squares decorated with fountains or colonnades. Roads leading from the squares giving a dramatic view of stairways, sculpture, or other buildings far in the distance. These were some of the things the Italians thought up when they first started up this new style, so when the french took in the Italians ideas, they surly changed them into what they were looking for. The French architects were full cognizant of the principals discovered in Italy, but they were also influenced by traditional French values and chose to limit their architectural vocabulary in accordance with them. Within these self-imposed limits they produced works of great order wherein variety was achieved principally through subtle adjustments in rhythm and proportions of mass and wall surface. While the French went for the massive but yet most rhythmical and dynamic composition, in Italy, there was a strong directional emphasis put to use. The three most important and notable baroque architects in France in the 17th century were Jacques Lemercier (1580/5-1654), a man who was a master of delicate elegant line and graceful silhouettes which he ingeniously combined with forceful mass. He was most noted for his work on the Church of the Sorbonne. Next is Francois Mansart (1598-1666), a man who's exteriors and interiors, composed with scrupulous purity and infinite stability, make him in architecture the cornerstone of French Baroque Classicism. He was best known for his work on the Ste Marie de la Visitation and Chateau of Blois. Finally Louis Levau (1612-1670), a man who emphasized on terraced, parterres, pools, fountains, all to provide an axial relationship to his work. He was best known for his work on the Chateau and Gardens of Vaux-le-Vicomte and College des Quatre Nations. The wide variety of expression inherent in the Baroque can be best understood by examining the works of Italians Francesco Borromini (1599-1666), Guarino Guarini (1624-1683) and Giovanni Lorenzo Bernini (1598-1680). Francesco in many ways, was the spiritual father of Guarini. Born in Canton Ticino in the Alps, he went to Rome where he stayed his whole life. Suspicious, moody, and dedicated, he, almost fanatical in his pursuit of perfection, carefully supervised all the stages of his design. He is most remembered for the Carlo all Quattro Fontane and the Ivo. Guarino the only architect who developed the expressive power of structure and space to even greater degrees than any body else. He was many things including a teacher and a priest, but is remembered for his works of art. He might not have the longest list of works, but the ones he actually did complete were praised for effort put into them. He is most remembered for the work on the Turin and the Church of the Immaculate Conception. Giovanni, one of the most brilliant and energetic of all the 17th century artists, was know for his depth in all aspects of Baroque. He did not spend all his time on architecture, but when he did, the final product was in a class of its own. He is remembered for his work on the Andrea al Quirinale and Chigi-Odescalchi. Each architect who

Sunday, November 24, 2019

How To Live in a Frank Lloyd Wright Design

How To Live in a Frank Lloyd Wright Design American architect Frank Lloyd Wright (1867-1959) is alive and well. Believing that philosophy is more important than design, Wrights aesthetic - harmony, nature, organic architecture - is recognizable in the patterns of his design. Do not try to teach design, he wrote at Taliesin. Teach principles. The real Frank Lloyd Wright blueprints are his unwavering ideals. Do the comfortable, Prairie style houses make your heart skip a beat? Have you always dreamed of owning a Frank Lloyd Wright masterpiece like Fallingwater? Okay, maybe not so much water. But how about a Wright Usonian home, like the Zimmerman House in New Hampshire? Brick and wood and a wall of windows bring nature into your living space, blurring the lines between outside and inside. Frank Lloyd Wright (FLW) built hundreds of private homes, and every year a few change ownership. In 2013, The Wall Street Journal reported that about 20 homes were on the market from the approximately 270 privately owned FLW residences. Many of the homes by Mr. Wright pose challenges, reports the WSJ. Small kitchens, no basements, narrow doorways, built-in furniture, and leaks are just a few of the difficulties for the modern homeowner. When you buy a Wright, youre buying a piece of history important to many people - some might say to too many people. Wright fans will always be lurking around your house if you buy an original. Many of Wrights homes are in the Wisconsin / Illinois area, and every year thats where most of the turnover is. Wright architecture outside of this area is more rare and may tend to be on the market for longer periods of time. The Frank Lloyd Wright Building Conservancy keeps track of Wright houses currently for sale  - Wright on the Market. If theres nothing by Wright in your city, consider hiring an architect to custom design a new home in the spirit of the master. Without a doubt, the premier firm for Wright-inspired creations used to be Taliesin Associated Architect (TA). From Wrights death in 1959 until the group reorganized in 2003, TA continued the architectural practice established by Frank Lloyd Wright in 1893. The Frank Lloyd Wright School of Architecture maintains two design studios, one at Taliesin West in Arizona and another at Taliesin in Spring Green, Wisconsin. An architect who has trained or apprenticed at either Taliesin may better understand the spirit of Wrights architecture. The Taliesin Fellows stay connected but practice privately after graduation. The first thing you may want to do, though, is take a tour at either Taliesin. Architects dont need to train at Taliesin to design like Wright, but these former Taliesin Fellows present a delightful array of their own designs: Michael Rust; Richard A. Keding; Aaron G. Green; William Arthur Patrick, founder of Midglen Studio; Barry Peterson at Studio 300A Architecture; Jeremiah (Jaimie) Kimber at j kimber design; Floyd Hamblen; and Anthony Puttnam, Architect, LLC. For more about modern-day architecture inspired by Frank Lloyd Wright, check out the books A Living Architecture: Frank Lloyd Wright and Taliesin Architects by John Rattenbury (2000) and John H. Howe, Architect: From Taliesin Apprentice to Master of Organic Design by Jane King Hession (2015). Private homeowners generally cant use original Frank Lloyd Wright blueprints. The folks at Florida Southern College, however, already had Usonian house plans Wright had designed for the campus in 1939. Construction of the house was finished in 2013 and you can tour it and the entire Lakeland, Florida campus. Taliesin architects can be pricey, no doubt. If youre building on a budget, consider purchasing construction-ready building plans for a Prairie style house. While not duplicates of Wrights work, many of these stock plans resemble the rambling homes that Frank Lloyd Wright designed - and they can be modified by your local architect. A number of companies offer plans for Wright-inspired houses. Remember that Wright first experimented with the Prairie design way back in 1893 - before 1900 Wright had developed the modern design loved today, but variations were made in Wrights own lifetime. The Prairie house style is just that - a style that inspired many adaptations . Even if your new home is not a Wright original, it can incorporate his most popular details. Evoke the spirit of the master through furniture, glassware, textiles, lighting, and wallpapers. Frank Lloyd Wright is well-known for his built-in furniture and bookcases, but his reproduction housewares can be found everywhere. Especially popular are Wright-type hanging lights. After author T.C. Boyle bought a Frank Lloyd Wright house in Montecito, California, he was inspired to write one of the most popular books about Wright, a fictionalized account of Wrights love affairs called The Women. Maybe you could be the next T.C. Boyle. Sources Seeking the Wright Path at Taliesin West by Logan Ward, Architect Magazine, December 9, 2014The Pleasures and Pitfalls of Frank Lloyd Wright Homes by Joann S. Lublin, The Wall Street Journal, May 16, 2013 at http://online.wsj.com/news/articles/SB10001424127887323372504578469410621274292Taliesin ARchitects Reorganized by Jim Goulka, Taliesin Fellows Newsletter, Number 12, July 15, 2003 at http://re4a.com/wp-content/uploads/taliesinfellows_Jul03.pdf [accessed November 21, 2013]Frank Lloyd Wright On Architecture: Selected Writings (1894-1940), Frederick Gutheim, ed., Grossets Universal Library, 1941, p. 214 SUMMARY Start packing. You can live in a house designed by Frank Lloyd Wright - or one that looks like it might have been. Heres how: Buy an Original Wright-Designed HouseBuild a Wright-Like House Designed by a Taliesin FellowUse Mail Order Stock House PlansAdd Wright Details to Your Home

Thursday, November 21, 2019

Genetics Assignment Example | Topics and Well Written Essays - 250 words - 3

Genetics - Assignment Example Due to environmental factors, they may differ in height, psychological make-up, intelligence, and other physical traits including skin coloration. By virtue of being raised in separate homes that differ in culture, education, wealth, and parenting style, the twins often develop different traits1. It has been evidenced that the role of the environment appears maximal in the early development of life and reduces significantly after compulsory education commences. This is seen, for example, in intelligence as well as reading2 . Joseph shares the view that in the gene and environment interaction, the gene effects are reliant on the environment. For example, a one twin may be 1 inch taller than the other because of living in a home where more nutritious foods are provided3. The skin color is polygenic because various genes pair to form the phenotypic trait, which is skin color. Skin coloration is controlled by 3 to 4 genes. Each gene provides a small, yet additive effect. It is equally important to note that the environment also plays a crucial role in skin coloration. The associated phenotypic traits of skin color are eye color, weight, temperament, and intelligence4. Byrne, Brian; Wadsworth, Sally, Corley, Robin, Samuelsson, Stefan, Quain, Peter, Defries, John, Willcutt, Erik, Olson, and Richard, Kelvins. â€Å"Longitudinal twin study of early literacy development: Preschool and kindergarten.† Journal of Scientific Studies of Reading.

Wednesday, November 20, 2019

Why you have chosen Praire View A&M University for your academic Essay

Why you have chosen Praire View A&M University for your academic endeavors - Essay Example Ever since I can remember, I have had this insatiable desire to take things apart to see how they work. Most of these had to do with electrical and electronic items and more often than not I was recruited to repair things in the home. When I began my search for a university to pursue higher education in my chosen field, I was looking for an institution where I would be encouraged to research new ideas and put my knowledge to use in an atmosphere of creativity and co-operation. My choice was naturally narrowed down to those institutions that had the reputation of producing excellent students in the field of engineering who were given opportunities to enhance their knowledge and skills in industry related environments. It is therefore not surprising that Prairie View was among the top schools on my list. I have for sometime been enthusiastic about developing low cost and easy maintenance electrical/electronic items that can be used in communities that do not enjoy the facilities enjoye d by those in developed nations. I hope that I shall be able to do something towards achieving this goal during my time at university.

Sunday, November 17, 2019

Homeland Security-The Secure Communities Program Research Paper

Homeland Security-The Secure Communities Program - Research Paper Example The opposition of particular States to aspects of the DHS initiatives – specifically as they relate to immigration and immigrants – will be examined, commented on, and proposals will be made to address this particular facet of national security, as it affects both local communities and individuals. Additionally, mechanisms to counter the apathy among individuals and local organizations, in implementing policy and advisories, are proposed, especially in light of the new focus on â€Å"resilience† in thinking about national security measures. An overarching definition of Homeland Security must include more than just the traditional role of government and civic society to protect and serve citizens. Currently, it is the combination of responses to evolving threats and hazards from all levels of American society and government. In the concept of Homeland Security, civil defense, emergency response, law enforcement, customs, border control, and immigration are included. By creating the concept of homeland security, it is possible to emphasize the need for combining the actions of agencies, social organizations and government in coordinated response to threats. Those seeking to harm the USA can thus find fewer opportunities to do so, given the preparedness on all levels of society (Rose, 2004, p. 307). Cooperation and coordination of numerous facets of American society are required to ensure the success of the actions of the DHS. The Homeland Security initiative is, according to the Quadrennial Homeland Security Review Report Executive Summary, â€Å"widely distributed and diverse† and is a â€Å"national enterprise†. Most importantly, it is seen as â€Å"unmistakable†, arguing that this is a Program involving multiple parties and stakeholders, and that broad-based community involvement is required. It gives responsibility to the expected agencies: Federal, State, local, tribal, territorial, non-governmental, and private sector organizations; but

Friday, November 15, 2019

The Break Up Of Austria Hungary History Essay

The Break Up Of Austria Hungary History Essay In 1867 a dualist structure of Austro-Hungary came into existence in substitution with the former sole Austrian Empire (1804-67). This was the time when Austria came weak in strength and lost power, as it had gone through wars against Italian Peninsula (1859) and the states of German Confederation (1866). Besides these wars some other factors were also the cause such as constitutional changes which was causing continuous Hungarian frustration with rule from Vienna on growing national awareness in the other nationalities of the Austrian Empire. This frustration with Austrian rule had increased with time within Hungary which also caused Hungarian liberal revolution (1848-49). In the late 1850s, a huge quantity of Hungarians who joined their hands in the revolution agreed to accept the Habsburg monarchy. This took it as it will deliver the full right of internal independence to Hungary with common rights of defence and foreign affairs to both Austria and Hungary. At the time the Emperor Franz Joseph commenced comprising efforts with the Hungarian upper class and gained their support. Further the Hungarian leaders claimed Emperors coronation as King of Hungary and a separate parliament at Budapest with authorities to endorse rules and regulations. (H. Kohn, 1961) The creation of semi-independent Hungary caused the ascending a forceful ethnic Hungarian Magyar identity within the Kingdom of Hungary. At that stage the other minorities the Romanian and Slav began to dislike the government support to the Magyars. The same situation happened in the Empire of Austria as well as a stress was widely spread amongst the ethnic German and Czech citizens. Furthermore, ethnic issues got increased in new independent Romania and Serbia due to awareness of national identity. By the beginning of the 20th century the problem of disaffected ethnic groups had dominated the political situation in central and Eastern Europe for some 50 years. Upon the outbreak of the World War I in 1914, many of the smaller ethnic groups began to press for self-determination. These groups sought to capitalize on and dislocation of the war in order to attain independence. As a result the question of self-determination became an important issue during the war and in the subsequent peace conference. In this regard various promises of the allies and the central power to disaffected ethnic groups are considered. (Musgrave, T.D. 1997) Ethnic groups frequently claim to have a right to self-determination on the basis that they are peoples, and are therefore entitled to determine their own political status. This notion of self-determination originated in central and Eastern Europe and grew out of the phenomenon of nationalities. The unification Germany and Italy in the 19th century and the creation of nation-states such as Poland and Czechoslovakia after the World War I constituted acts of self-determination consistent with this understanding of the principle. (Musgrave, T.D. 1997) The allies also felt that a settlement of racial problem of South Eastern Europe on the basis of that the various nationalities therein contained should be as far as possible grouped in autonomous units with securities for religious and language rights of minorities to be an essential of lasting peace. As to the relations who exist between these national entities they have no fixed ideas, provided they are not brought under the political and military domination of Berlin. (Calder, K. J.1976) Apart from the ethnic groups, another major problem was regarding the setting up of a language which could be considered as customary. The Germans urged to consider their language as to be considered as a traditional language in the entire Empire. As the Italian language was also treated equally by the Germans they also claim their language to be used for this purpose. On the other hand the Slavic were demanding theirs. However, in upcoming times in multiple laws beginning from 1867, many languages were used as official language in the Austro-Hungarian Empire. Initially the Croatian language was given equal rights against Italian in Dalmatia. Due to increasing Slovene majority in Carniola and the capital their language was replaced by German in 1882. In 1869 in Galicia Polish was set as a government language. The Ukrainian language was not granted with this status as they always remained in minority. The language argument was aggressively fought by the Czechs in Bohemia, Prague and Pilsen against the German in 1880. Selection of official language became the most difficult task in the Austro-Hungarian politics. All the governments faced huge conflicts in considering any language for official use and educational purpose. Minorities always urged up to maximum extent to regard their language for education against the dominating Hungarian and German languages. The Austria-Hungarian Empire contained different people with different languages including 24% German, 20% Hungarian, 13% Czech, 10% Polish, 08% Ruthenian, 06% Romanian, 05% Croat, 04% Slovak, 04% Serb, 03% Slovene and 03% Italian. There were many parts of Europe which had been part of the Habsburg monarchy at some stage and left it even before its dissolution in 1918. These parts comprised Lombardy, Veneto (Italy), Silesia (Poland), a large portion of Belgium and Serbia, and some parts of northern Switzerland and south-western Germany. Following in the footsteps of Germany, the Empire of Austro-Hungary implemented economical policies and practices. Industries starting growing in the early stage, people were leading a good living with exceptional facilities and large homes. Further foreign investment was sought for further development. Besides of these betterments the ethnic German groups felt that their position was weakening and they started opposing the leadership. In this regard they made an alliance with the ethnic groups related to Slavic and Taafee to oppose and weaken the liberals. Further they imposed Czech language to be as the official and educational language to decline the German speakers hold on offices. As the Czechs got the benefit other ethnic groups also started claimed for their rights. The government tried its best to play a prominent role in holding together the competing interest groups in an era of rapid change. Still there was a huge influence of the powerful Slavic. On the other hand the Bal kan nationalists also claimed independence from the Ottoman Empire which was also facing declination. After that in 1876 the Slavs of Bulgaria, Bosnia and Herzegovina came against Turkish rule and killed Ottoman officials. Further two other small Balkan states, Serbia and Montenegro, also revolted against the Sultan. All these rebels were greatly supported by Russians and ultimately in 1877 Russia declared war against Turkey and defeated the Ottomans with the help of Romania and Greece. At this occasion a treaty was formed and a large Pro-Russian Bulgaria was formed. This enlarged Bulgaria became a threat to the Austro-Hungary and Britain as it may become a Russian satellite and dominate the Balkans. Due to this fear British warships were move towards the Russian border to restrict Russia not to advance in the eastern Mediterranean as the Suez Canal let to Britain. The Britain started propaganda and tried to spread this issue worldwide. However, the other big powers were absolutely against the happening of war in Europe and played their part to stop or slow down the increasing tension in these areas. In 1878 The Congress of Berlin rolled back the Russian victory as the large Bulgarian state which Russia conquered from Ottoman territory was dissolved into partitions. Austria conquered Bosnia and Herzegovina as a way of obtaining influence in the Balkans. Montenegro and Serbia claimed and won full independency. Nevertheless the Balkans lingered as a site of political turbulence, teeming objective for independence and great power rivalry. Viewing the success of the Congress of Berlin the European powers started focusing to guarantee stability vide a multifaceted series of alliances and treaties. In 1879 keeping in mind the apparent Balkan instability and the aggressiveness of Russia Austro-Hungary made an alliance with the Germans. The main target was to create protection against Russia who had great potential to incite Slav rebellions. Italy also joined hands with them in 1882 against its imperial rivalries with France. Stress continued increasing between Russia and Austro-Hungary so a replacement was made as the Three Emperors League was substituted with Reinsurance Treaty with Russia. This was done to safe from war against Russia. There were three main elements of the ruling Empire of Austro-Hungary, the Hungarian government, the Austrian government and Common foreign and military policy. Separate parliaments were maintained in the Empire and ruled by its own prime minister. The coordinated monarch was theoretically strong but lacked strength in practice. The Empire had to cover all regions such as army, navy, foreign policy etc. Within Austria and Hungary some territories, like Galicia and Croatia gained special status with their own exclusive governmental structures. The common government was ruled by a common Ministerial Council which comprised three ministers to handle the joint responsibilities of finance, military, and foreign policy. There were two prime ministers, one from each side. There were two delegations containing 120 members, 60 from each side the Austrian and Hungarian parliaments. All the decisions were made through voting system to Common Ministerial Council. However, the ministers ultimately answered only to the monarch, and he had the final decision on matters of foreign and military policy. With the passage of time overlapping of responsibilities started amongst ministers and the ministries of both sides which led to huge conflicts and army became the major target of these conflicts. Both sides increased the use of their powers to gain dominancy and prominence in military and non-military affairs. Each half of the Dual Monarchy proved quite prepared to disrupt common operations to advance its own interests. Beginning from 1867 both halves maintained their relations for about fifty years now started facing enormous and repeated disputes to the share of each half in financial contribution and usage of resources. As the Austrian side contained approx 57% of the monarchy had more population and consumed greater resources. To conclude these problems Austro-Hungarian Empire renegotiated an agreement every ten years. On June 28, 1914 the heir of the Austro-Hungarian throne, Francis Ferdinand, during his visit to Bosnian capital, Sarajevo, was assassinated by Serbian militant group Black Hand. Gavrilo Principe was the person who killed him. (Shepard B. 1984) The Austro-Hungary getting favoured by the Germans got determined to stop the Serbian military as there was a chance of revolution in the empire. In this regard they gave the Serbians an Ultimatum which was based on ten demands and considered that they will never accept these demands, yet again the Serbians accepted nine of them and a partial disagreement was on the tenth one, the Austro-Hungarian empire declared war. All these events occurred during the course of July and August 1914, which was the beginning of the Great War. (Horne C.F. 1923) Russia heavily supported Serbia in this war with the continuous mobilization of its army. Italy who had an alliance with Austro-Hungary remained neutral in the beginning but in the year 1915 it showed its participation against the Austro-Hungary just to gain more territory from its ally but the Austro-Hungarians fought well at this side and held back the huge Italian army. This fight lasted for three and half years. (Horne C.F. 1923) The Austro-Hungary army fought in parts with Serbia and Russia, the lesser part was sent to the Serbian border while the wider strength was fighting against the Russian army. This step taken by the Austria-Hungary ended up in a disasters way as it lost 227,000 men from its army which comprised of 450,000 in the beginning and also was unable to gain any territory. In the summer of 1915 a combined attack by Austro-Hungarian, German and Bulgarian armies Serbia was conquered. Again in the year 1916, the Russians continued attack on Brusilov which contained very less strength of Austro-Hungarian soldiers and made them suffer to lose 1 million men. Due to the war, loss of men, shortages in supply, declined morale and uncountable casualties the Austro-Hungarian Empire became weak and sought support from the Germans. Further as it comprised of multiple ethnicity, with different peoples, languages, and customs caused further differences in the army and political leaders. At this stage the Austro-Hungarian Empire was completely dependent on the German support and caused a further increase in the ethnic groups of Austro-Hungary. At this stage the Germans were facing problems as they had expended their reservoir of manpower that would supply fresh recruits from the Homeland to the front. They lost reserves to replenish any losses they had to face during the war. They also faced problems from the Americans as they strengthened the Allies with an additional four million troops. (New York Times, September, 1918; John, K. 1999) In 1914 the British government was not interested in national self determination in Eastern Europe. By Nov-1918 it was deeply involved with various eastern European subject nationalities and was omitted by implication to their independence. The government was not formally committed to national self determination, but it could not have abandoned the subject nationalities without being subjected to accusation of bad faith against which it would have had the greatest difficulty defending itself. This paper attempts to explain that evolution in policy by analyzing the British reaction to national problems in Eastern Europe and to the desire of the subject nationalities for self determination. It concentrates on policy during the war, not on the origins of any future policy. It is based primarily on the official records of the British government which have been supplemented with correspondence from private collections. It concentrates on the evolution of the governments relations with the Poles, Czechoslovaks and Yugoslavs because they were the only eastern European nationalities to conduct, throughout the war, an extensive campaign in Britain for national self determination. Amongst the à ©migrà ©s they alone had meaningful relations with the government. (Calder, K. J.1976) When war first broke out between the allies and the central power, the allies had not thought of destroying Austro-Hungary. Even as the war progressed and centrifugal nationalities pressure on Austro-Hungary increased in intensity the allies were not prepared to seek its dismemberment. As late as January-1918 Lloyd George was insisting that the destruction of Austro-Hungary was not one of the war aims of the UK. This was in line with statements made by Wilson at the time. France also favoured the continued existence of Austro-Hungary that its German speaking areas could otherwise seek to unite with Germany. (Louis Leger, A. B. Hill. 1889). When the Central powers collapsed, events moved so quickly that the government did not have time to alter its relations with the subject nationalities to suit those aims it wished to pursue at the peace conference. In fact, on the subject of national self-determination, the government had not decided exactly what aims it wished to pursue. (Calder, K. J.1976) The collapse of the enemy cut short the war-time relations between the government and the à ©migrà ©s before they could be developed to their logical conclusion. Throughout the war, even while it sought a separate peace, the government gradually least limited support for their aspirations, in this situation the government might have been forced to make a formal decision on the fate of Austria-Hungary by giving a general endorsement to the idea of national self-determination. Such developments would have carried the pattern of British relations with the subject nationalities during the war to is ultimate, logical and extreme conclusion but the collapse of the Central powers, premature in terms of British military, cut short this development and left the government in a position which was, to say the lease, confused. By 11 November-1918, it had not formally endorsed the general application of the idea of national self-determination and had not decided, or accepted a commitment, to de stroy Austria-Hungary. Austro-Hungarian Empire can be blamed itself, for its defeat in World War I as all the suffering was caused just to confront the Serbians. The whole idea was turned down due to participation of Russians and further by the discreet act of Italians. After the war Austria-Hungary could not continue much as the Hungarian part became less supportive. Beginning from the later stage of 1916 till early 1917 food supply became very irregular for the Hungarian side and the government had to seek settlement against its enemies, but all the attempts were failed. This was the time when it became clear that the war winners will be the Allied powers of the British Empire, France, Italy and the United States. At this stage nationalist movements which had previously been calling for a greater degree of autonomy for various areas started pressing for full independence. Further the liberal movements and the politicians amongst the Austrians and Hungarians majority also supported the separatism of ethnic minorities in their areas. This began in October of 1918 when Austria was distributed into four portions German, Czech, South Slav and Ukrainian. The Polish State came into existence with rights of full independence. Czechoslovak joined their hands with the South Slave which were already united with Serbia. These happenings came in series as Czecho-Slovakia declared independence on October 28, the Slovaks in Martin on October 30, and on October 29, the southern Slav areas declared the State of Slovenes, Croats and Serbs. Finally on October 31, 1918 the government of Hungary terminated its union with Austria and the Austro-Hungarian Empire was officially dissolved. Then in November separate republics were declared in Austria and Hungary and new border of territories were brought to the world map. The war ended when the peace agreement took effect on November 11, 1918. In the result of the war the political, cultural, and social order of the world was radically changed, even in those areas which were not directly involved in the war. Many new countries were formed, while many were abolished. After a thorough study of all the events, incidents and scenarios it may be concluded that the coalition of Austria and Hungary and development of Austro-Hungry Empire was a negative decision. The residents, besides being different in communities with different cultural and linguistic values, all of them tried to be together and support the government at one stage but later they were confront to go for the independence due to the conquering approach of both parts of the government, the Austria and Hungary, which finally ended in the dissolution after a huge loss in the shape of territory as well as manpower in the World War I.

Tuesday, November 12, 2019

Ashurnasirpal Ii

Unit One Assignment: Ashurnasirpal II I have entered into the palace of the great Ashurnasirpal II, and am approaching the throne room to await my meeting with the king. In front of me are two Lamassu figures that guard the entrance, Colossal statue of a winged lion from the North-West Palace of Ashurnasirpal II (Fig. 1). I am immediately in awe of the sheer size of this pair of sculptures, they each stand over ten feet tall, towering over individuals who would like to enter the throne room. The pair is enormous and intimidating as they are approached. When I first advance I see this combination of man, lion, and bird frontally.I notice the proud lion’s chest and huge paws. These elements show the strength of the beast and are representative of the power of Ashurnasirpal II and his empire. The body of the lion is adorned with the face of a man, which signifies the intelligence that the kingdom possesses. The face wears the traditional beard of the king, and the traditional hor ned crown indicating the divinity of the king. Associating the king and his domain with the all-powerful gods, shows the connection with absolute power of the divine with the total power of the empire (Reade).Making my way around to the profile view of the statue I continue to see the massive body of the lion, and now see the beautiful feathered wing. The intricate details and pattern of the wing are impressive. The wings represent the swiftness of the ruler (Reade). From the side I see all four legs of the lion, the artist uses the idea of most informative viewpoint, to give an accurate view of the most important aspects of the creature from every angle. From the side the lion appears to be striding forward, perhaps symbolizing aggressiveness (Hedin).The proportions of the elements from each animal are not true to scale. The overall size of the piece is much larger than the animals and human depicted. The wings are much larger than that of any bird, the body larger than any lion, a nd the human head far bigger than any human. What is interesting is the proportion of these elements as they relate to each other. They are of equal importance, the wing is just as large as the body of the lion, and the human head is just as tall as the height of the torso.This shows the equal importance of strength, intellect, and swiftness to the power of the king. This piece focuses on the importance of human and animal anatomy, and shows how advanced artistically this society has become (Atac). There is elaborate attention to detail in the hairs of the beard. This same detailed carving is replicated in the intricate feathers of the wing. The repetition emphasizes the importance of the bearded king figure. Visually I am drawn to the elaborate design in these elements on such a massive statue.The cuneiform shows that this culture is educated and values literacy enough to include it within its art. The engraved writings record ideas about Ashurnasirpal II and are possibly meant to immortalize him within this permanent art piece. As I enter the throne room, I notice an interesting relief located directly behind the throne of Ashurnasirpal II, Stone relief from the throne room of Ashurnasirpal (Fig. 2). This piece is clearly important in depicting elements about the king, because it is so prominently displayed.The throne room is the area of the palace where the king addresses the public and this room would often hold audiences of people who have come to see the king (Cohen). I find it very interesting that Ashurnasirpal II is as tall as the entire relief itself, but the god figure that is shown is much smaller in comparison to each of the king. The Assyrian empire does not require the people that they conquer to convert to their religion, but most certainly require their new subjects to pledge allegiance to Ashurnasirpal II (Mackenzie).Perhaps the larger scale of the king represent which loyalty is more important. The symmetry in this piece is very important. D irectly in the middle is situated a date palm tree which is the lifeblood of this culture (Hedin). On either side of the plant Ashurnasirpal II is shown, in fact, each figure appears twice in this relief. This repetition further emphasizes his importance, but also shows a sort of dichotomy and balance in his power. Each figure is shown from most informative view point.Both images of the king, I see his legs in profile, but his upper body is turned to show both shoulders completely and the actions of each arm. On the right side the king is holding a mace, which I recognize as a weapon with a heavy top that could be used to beat enemies. The gestures of each version of Ashurnasirpal II seem extremely important. The figure on the left side is motioning towards the tree, and associating the king with the abundance of the land. As if it is the king who has brought great prosperity to this civilization (Reade).This theme seems to be repeated with the winged protector figures standing behi nd each representation of Ashurnasirpal II. These figures are ritualistically blessing the king, and reiterating his intense connection with the gods. This relief seems to be stressing that all that is good in the Assyrian empire is because of Ashurnasirpal II himself and that the gods have provided this righteous ruler for the people (Reade). I make my way out the throne room, towards the temple of Ishtar Sharrat-niphi. Here I can see a life sized statue of Ashurnasirpal II, Statue of Ashurnasirpal II (Fig. ). The statue is in the goddess Ishtar’s temple to remind her of the piety of the king. I notice that there are no protruding appendages or any outreaching elements of this statue, but that it is one solid mass of magnesite (Reade). The solid appearance of this portrait symbolizes the secure and stable king and empire. The complex pattern on the beard of the king points out the importance of the beard. The beard clearly symbolizes masculinity, but perhaps it also implies wisdom and power. The size of the beard on this statue is very large in comparison to the rest of the face.It is geometric and structured, but with beautiful ornate detailing. Ashurnasirpal II is shown with the sickle in his right hand, and with the mace in his left hand. The arms are not symmetrical in form, but the rest of the statue’s shape is. The sickle is the weapon that in mythology, the gods used to fight monsters. The mace is shown again, similarly to the depiction of him in the relief, as a weapon that represents authority. Both objects have divine association, which echoes the god like authority that Ashurnasirpal II has over the empire.I find it interesting that he is lifting his arm that holds the mace, perhaps as though he is about to actively us this weapon. Again I see cuneiform used in the art of this culture. Across the chest of the statue of the king, there are etchings that announce the accomplishments of the king as well as his genealogy (Reade). Included in these writings are the recent invasions of surrounding villages. This is clearly just another way to intimidate and boast about not only the power of the Assyrian empire, but the power of Ashurnasirpal II himself.All of the statues and reliefs that I have observed throughout the royal palace seem to reaffirm the importance and power of Ashurnasirpal II. Many of these works were created â€Å"by the initiate for the initiate† (Atac). The content was intended for the audience who would see it in its original form, all of the pieced mentioned have a similar purple. It would be very difficult to not understand the message that the king is sending with all of the decoration. That the king is of divine power and possess the greatest influence over all of the land of Assyria.

Sunday, November 10, 2019

Poetry Humanities Essay

Compare the ways that Checking out Me History explores the importance of identity and culture with one other poem of your choice. Agard in Checking Out Me History show is strong belief in the importance of our identity. Whereas Nagra in Singh Song doesn’t see the importance of his identity. In both poems, the use of language has been used to show their culture and identity. In Checking Out Me History, Agard writes â€Å"Dem tell me/wha dem want to tell me†. The use of non-standard english of ‘dem’ instead of ‘them’, suggests that the speaker is refusing to use standard english as he believes the Colonial Powers have oppressed his own identity and his own culture. The repetition of ‘Dem’ suggests that he has been brainwashed into learning about great white history like ‘Lord Nelson and Waterloo’. However, language in Singh Song is used to show a barrier between the two cultures. Nagra writes â€Å"Hey Singh, ver yoo bin?/yor lemons are limes†. The use of non-standard shows a natural language barrier as he is trying to use standard english. The quote â€Å"yor lemons are limes†, suggests that the goods he is selling are outdated. From this we can see that there is a bridge between cultures as he trying to be like a traditional clean British shop from a typical stereotype of an unclean Indian corner shop. Structure is used in Checking Out Me History to emphasise certain words . Agard narrates â€Å"Toussaint/ With Vision/ Lick back/ Napoleon/ First black/ De thorn/ De beacon/ De Haitian revolution†. The emphasis on the words ‘vision, thorn, beacon’ connotes hope and proudness in Black history. Also the half rhyme in ‘vision, beacon and revolution’ gives it a short snappy, slow rhythmic flow to it which is effective in making the forgotten Black history stand out. In Singh Song, structure is used to show a contrast between the two cultures. Daljit Nagra writes â€Å"My bride/ she hav a red crew cut/ and she wear a Tartan sari/ a donkey jacket and some pumps†. The contrast between the ‘red crew cut’ and ‘tartan sari’ suggests culture difference as she wants to keep her Indian culture with the ‘tartan sari’ but wants to be modernised with the ‘donkey jacket and pumps’.

Friday, November 8, 2019

Chacun Son Bonheur Essays - Bobche, Princess Franoise Of Orlans

Chacun Son Bonheur Essays - Bobche, Princess Franoise Of Orlans Chacun Son Bonheur Dans le roman Bonheur d' occasion, Gabrielle Roy utilise les motions et les actions des hommes pour dmontrer leurs traits individuels pour enfin comprendre compltement leur situation. Leur dtermination et leur persistance de trouver une solution leur misre les poussent surmonter leurs obstacles. tant donn, que c'est le dbut de la deuxime guerre mondiale, les gens vivent pour survivre, quelques-uns plus que d'autre. Chacun sa propre faon de s'adapter la dpression conomique. Azarius Lacasse retrouve sa joie dans le rve, tandis qu'Emmanuel retrouve le bonheur dans l'action; le personnage de Jean Lvesque retrouve son bonheur dans l'ascension. Ds le dbut du roman le personnage d'Azarius fait ressortir ses dfauts et ses qualits. Roy permet au lecteur de voir Azarius faire la transition d'un homme lche un homme, un pre, un mari plus responsable et efficace. Avant son volution Azarius subit plusieurs changements d'attitude et de valeurs. Il se rend compte un jour que sa famille vit dans la misre et que pendant qu'il rvait, il n'a pas rempli ses responsabilits de pre de famille. Pour Azarius maintenir un emploi tait l'obstacle le plus difficile depuis le dbut de la guerre. Il n'y avait pas d'emploi disponible dans son mtier de menuiserie, alors il a d travailler dans diffrents postes. Malheureusement, il n'a jamais aim son travail et finissait toujours par quitter son job. Lorsqu'il a laiss son emploi comme chauffeur de taxi, Rose-Anna lui rappelle qu'[il a pass] quasiment toute [sa] vie jongler. Et au bout de toutes [les] jongleries, [il a] jamais t plus avanc. la fin du roman, Azarius ralise par lui-mme qu'il a t la cause de toutes les annes de misre, de dmnagement, de manque de nourriture et de la lutte constante pour survivre. Pour prendre sa responsabilit, il dcide que la meilleure faon de rgler sa misre et la misre de sa famille est de s'enrler dans l'arme. De cette faon, il sait que sa famille aura de l'argent et que Rose-Anne sera bien dbarrass de lui. Pour lui et sa famille, ce sera un nouveau commencement. mmanuel Ltourneau, un jeune homme nergtique et enthousiaste, lutte pour des aventures remplies d'action. Bien qu'mmanuel possde un bon emploi plein temps, une vie remplie de toutes les ncessits et de l'argent, il n'arrte pas de chercher qui le mneront au bonheur. Puisque c'est le dbut de la guerre et la publicit est partout, mmanuel se refugie dans l'arme pour sa rponse. La tentation qui grandit l'intrieur du jeune soldat envahit ses penses et ses motions. D'aprs Emmanuel c'est sa dernire chance de redevenir un homme. mmanuel n'a pas beaucoup d'estime de soi et a souvent besoin d'encouragement; pourtant cela ne l'empche pas de faire ce qu'il veut dans la vie. Sa persistance d'avoir Florentine comme son amie de fille le pousse agir plus spontanment. Il a un trou dans le coeur et Florentine remplit ce vide pour lui. Pour amliorer la vie de Florentine et la sienne, il dcide de se marier Florentine avant son dpart pour le front. Durant une priode de quelques mois, Emmanuel a accompli plu sieurs de ses objectifs. Il a peut-tre t seulement chanceux ou plutt, sa nouvelle attitude face la vie lui a permi d'explorer ses options et de prendre avantage avant qu'il ne soit trop tard. Il est maintenant un homme complet. Il prend contrle de sa vie pour enfin tre capable de dire lui-mme qu'il est gaiement satisfait de ses dcisions et de son nouveau dbut avec Florentine. Jean Lvesque est un bel homme jeune et sophistiqu. Quoiqu'il lutte pour la perfection, il fait de nombreux sacrifices pour s'assurer une bonne vie et un futur trs prospre. Il entrevit la guerre comme une chance vraiment personnelle, sa chance lui d'une ascension rapide. Une fois qu'il a rencontr la jeune serveuse Florentine Lacasse, elle est devenu une distraction ses penses et un obstacle dans son chemin. Il y avait quelque chose d'elle qui le rendait fous. Sachant qu'elle venait d'une famille pauvre, Jean tente de s'loigner d'elle. La soire qu'ils ont partage ensemble, il l'a regrette ds le dbut, car la jeune demoiselle lui rappelait son pass. Pendant qu'il tait chez elle, assis sur son sofa, respirant l'odeur de la pauvret, les

Wednesday, November 6, 2019

The Constitutionality of the Low-Income Tax Credit Changes essays

The Constitutionality of the Low-Income Tax Credit Changes essays Article I, Section 8 of the Constitution says that The Congress shall have power to lay and collect taxes, duties, imposts and excises. The United States Congress chose, by way of the Internal Revenue Act, to create an agency, the IRS, to execute its power to tax. The power of the IRS, however, is limited to those granted to it by Congress. Much like our legal system, the taxpayer is assumed innocent until proven guilty. That is to say, only after they have filed their tax return can the IRS audit, or question their eligibility. The IRS has now overstepped their bounds by changing their requirements for the way tax returns must be filed. Furthermore, they have changed the requirements for only a certain group of people, those filing for the Low-Income Tax Credit. The IRS is now requiring that these individuals provide excessive documents and forms of proof that they are eligible for this type of return. And this is required in advance of their claim, not after an audit, which would normally be the case. A new injustice arises when you consider the fiscal position of the IRS. They insist that these regulations are being passed to lower the loss of taxes due from people falsely claiming the Low-Income Tax Credit. Loss from these false claims is said to be from 6.5 to 10 billion a year, a significant figure. This figure is much less significant, however, when you compare it to the loss in other areas. For example, corporations alone evade around 46 billion a year. And unlike poor Americans, corporations can actually afford to provide the necessary documents of proof. Citizens of lower income are clearly being deprived of the right to life and liberty by a body of government operating outside its stated purpose by the congress. ...

Sunday, November 3, 2019

Making race, sex and empire Assignment Example | Topics and Well Written Essays - 250 words

Making race, sex and empire - Assignment Example Challenges of the living in America included racial segregation on different grounds. A point in case is that affluent students undermined the lowly class members. The standard term for the day was â€Å"Check your privileges† developing from a majority perspective of superior individuals. The term had several implications for various people who tried to understand the cause of segregation. As such, the school environment posed numerous challenges that included lack of concentration and an uncomfortable feeling. I remember the majority class members segregating students hailing from poor families. Importantly, teachers also added another element of racism by specific comments. Personal experiences in the American neighborhood inflicted a sad reality of the harsh treatment in the world for minority individuals. As such, growing up had various challenges that served as hard lessons. In conclusion, racism is a despicable matter finding roots to the contemporary societies. As an opinion, civic education is important in fighting the vice within the modern

Friday, November 1, 2019

Percentage Essay Example | Topics and Well Written Essays - 250 words

Percentage - Essay Example Percentages are very popular in the sports world, especially in baseball. A recent sports article is entitled, â€Å"Brewers Play Percentages by Moving Infield.† The article explains that what the Brewers have done better so far than any other team is take away hits from opposing hitters (Haudricourt, 2011). The manager accomplishes this by shifting his infielders to one side of the field when a pull hitter comes up to bat. This and other similar strategies managers use is known as â€Å"playing the percentages.† As mentioned, percentages are very important in business. An example of a very important business percentage is gross profit percentage. This number is a key indicator of the current health of a business. Gross profit percentage is total revenue minus total costs divided by total revenue. This number is very useful because â€Å"comparing the company’s GPP at regular time intervals can determine how well the company is performing over time† (ehow, 2010). Percentages interest me because they can be used in virtually every facet of life.

Wednesday, October 30, 2019

Emirates Airline Case Study Example | Topics and Well Written Essays - 3000 words

Emirates Airline - Case Study Example (Butler & Keller, 2000) Emirates Airline has been very fortunate during the 2000s and beyond. The political scene in the region has been quite favourable because most of the countries in the Asian Pacific have been making agreements that facilitate better trade between countries especially in relation to the aviation sector. These countries have signed agreements between themselves and also with other countries in the United States and also in the European continent. These agreements have opened up Emirates to the world and have provided ready made markets for the Airline Company. Any aviation company must be ready to tackle high fuel costs and Emirates is no exception,. In the year 2005, the country reported an increase in fuel expenditure of seven percent from the previous year. Fuel costs represent the highest form of expenditure in the company as this has really eaten into their profits. The Asian Pacific region and in particular the United Arab Emirates, has been nurturing its economy at a rapid pace. Most of the countries located there are becoming more mature. These economies are growing at a substantial rate consequently affecting their overall income. This means that most of them are earning more revenue per capita and they can therefore afford to use air transport. This is probably the reason why Emirates Airline has been steadily growing over the past few years. ... (Tayeh, 2006) Airline traffic in the rest of the world has reduced drastically. However, the Middle Eastern region has improved especially for Emirates. Emirates success is directly linked to the City's success-Dubai. Dubai is one of the most rapidly growing cities in the world. It represents a lot of potential for investment both in the tourism industry and also in the business world. First of all, there are so many projects that re coming up with time. First of all, the City is building a theme park that resembles Disney world; it has embarked on a project that will house over four hundred thousand residents through a waterfront project. As if this is not enough, there are plenty of businesses that are always coming up all the time. Real estate is one particularly interesting sector because it attracts lots of capital investment. All these business ventures are encouraging more visitors to the City and the country in general; this has been reflected in the overwhelming market for Emirates. As if this is not enough Emirates Airline is located at a very suitable region in Asia, it is in the middle of the Eastern and Western regions. Consequently, the Airline is capable of tapping resources from both sides. The Asian continent has a booming economy and Emirates Airline has really benefited from this. Social Emirates Airlines operates in a region where there are numerous employees and workers. Most of these workers rarely demand for high compensation. When the United Arab Emirates is compared to other countries such as the United States, it can be found that there is a significant difference in labour costs as the latter country uses up thirty eight percent of its operating expenses while the UAE only uses up eight percent of its operating costs to pay its

Monday, October 28, 2019

Women, Health, and the Environment Essay Example for Free

Women, Health, and the Environment Essay -These three words together speak to a web of issues and concerns that challenges us to think outside the proverbial box and silos that keep us narrowly focused and divided. We must think and act from a holistic perspective if we are ever to reverse the environmental degradation and social inequalities on the planet and create environmentally sustainable, economically viable, and socially equitable gender-sensitive societies. A discussion of women’s health and the environment must also include issues of poverty, hunger, food, security, racism, water, sanitation, agriculture, trade, energy, species extinction, biodiversity and climate change. Our agenda for women’s health and environment must also address access and right to live with dignity, sustainable livelihoods, shelter, education for girls, political power and decision making, sexuality, and freedom from violence, conflict and war. Today many feminists believe we are in a third wave of feminism, one that challenges the idea if dualism itself while recognizing diversity, particularity, and embodiment. By theorizing from the notion of embodiment, recent iterations of feminism are beginning to reweave the specific duality between culture and nature, an especially important endeavor in these environmentally disturbing times. These feminisms, rather than working from established and usually abstract foundational theories, begin from the situated perspectives of different women. Beyond this general congruence, however, there are several different foci in the feminisms seen as third wave today. One of the most intractable problems facing environmentalists is how to address global environmental issues given the very different, often conflicting, ways that nature is valued within and across cultures. In many parts of the world, nature is valued as an exploitable resource that when used efficiently can raise standards of living, improve the quality of life, or increase the wealth of a select few. In other places, people believe that economic development efforts must be sustainable; promoting natural balance and improving living standards are values that can be achieved simultaneously. For many people, the value of global justice suggests that rich nations must do more to protect the global environment in order to allow for the legitimate improvement of the quality of life of the poor. To make things more complicated, there are additional values beyond the value of nature, and the value of justice. Ecofeminism, in the United States, originated during the second wave of feminism as women in the peace movement began to perceive the interrelationships of militarism, sexism, racism, classism and environmental damage. The theorizing of how this environmental damage was related to women’s oppression and the oppression of other people, together with theorizing form the perspectives of the women involved, including women in the so-called developing world, became evident during the time period seen as the emergence of third-wave feminism. Consider basic issue-women’s everyday living environments and women’s access to water and sanitation. Millions of poor women in urban and rural areas around the world do not have access to safe and affordable water or toilets. Unsafe water causes health problems such as diarrhea, schistosomiasis, trachoma, hepatitis, malaria and poisoning. The care of sick family members is usually the responsibility of women and takes time away from their income generating initiatives. To ill health, add the loss and suffering from the death of an estimated three million children a year from contaminated water-related diseases. In the rural area of Garla Mare, Romania, the majority of the water sources-the wells are contaminated with nitrates, chemicals, heavy metals and bacteria. Amongst other things, high nitrate levels in drinking water are linked to â€Å"blue baby disease† or acute infantile methaemoglobinaemia. Women in Romania along with Women in Europe for a Common Future (WECF) are working together to document sources of contaminated water, develop strategies to â€Å"clean† water with local authorities and run educational campaigns demonstrating the links between polluted water and ill-health (Merchant, 1980. Due to deforestration, the loss of vegetation, and the lack of toilets, rural women have to rise earlier and walk further to attend to their daily needs. In urban areas, slums often lack hygienic and secure toilets for women. Women and girls in many countries have been sexually and physically assaulted in the night when attempting to use the â€Å"outside,† or toilets that are too far from their homes. Women in the US are also organizing to question poor water quality as water supplies in many US cities and towns are contaminated with industrial and agricultural chemicals. Access to safe and affordable sanitation services is critical for women’s and girl’s dignity, health, and safety. Human-made chemicals and metals that are persistent, biomagnifying and endocrine disrupting such as atrazine, 2, 4-D, and lindane, have been used extensively in agriculture, industry, and the home and garden. Some of these chemicals are also called POPs (Persistent Organic Pollutants). They are the subjected of the United Nations Stockholm Convention for the protection of human health and the environment. These same chemicals are readily found in household sprays and cleaners, pesticides, herbicides, fungicides, insecticides, and in our food. Chemicals enter into natural systems and are having devastating impacts on wildlife. For example, there is evidence that some alligators, Western gulls, and Rainbow trout are developing rudimentary sexual organs, Western and Herring gulls are exhibiting mating behavior of both genders, frogs are being born with missing limbs and eyes, and Beluga whales are dying from immune suppression and cancer. Human beings are at the top of the food chain and health impacts similar to those on wildlife are being documented around the world. Widely documented are the health impacts on agricultural and horticultural workers, many of whom are poor women and children with limited options for other livelihoods. Lead, dioxins, DDT and PCB’s are found in women’s breast milk, from indigenous women in the Aral Sea region of Central Asia. Human exposure to these chemicals is linked to endocrine disruption, learning impairment and hyperactivity in children, as well as cleft lip and palate, spina bifida and limb anomalies. Environmental contamination has resulted in women in the North and in greater numbers in the South facing increased risks of fertility problems, spontaneous abortion and miscarriage, reproductive system abnormalities, immune system disorders and cancer. Breast cancer has become major women’s disease, transcending class, race, ethnicity, culture, sexual orientation and geographical location. The complexity of women’s sexual and reproductive health issues and illnesses underlines the need for women’s right to decision making and control of their sexuality, sexual and reproductive health, and their right to relevant services through the public health care system. While women are often dismissed from discussions on energy, it is a central issue concerning women’s quality of life. Poor women who use wood fuel and charcoal to cook indoors are exposed to poor air quality and an increased risk of severe respiratory problems. While nuclear proponents advertise nuclear energy as â€Å"clean† energy, they deliberately ignore the impacts of radiation and nuclear waste and the work of many women who have researched and critiqued the dangers of nuclear energy and weapons. Seventeen years after the Chernobyl nuclear disaster of 1986, medical research shows that 70% of pregnant women in the Ukraine have extra-genital and obstetrics disorders including anemia, late toxicosis, cardiovascular disorders and urogenital diseases (Merchant, 1980). Increases in the frequency and severity of floods and drought have been linked to changing global climate regimes. A recent study on the impact of floods on women and girls in Cambodia highlights a number of issues. These include an increase in food insecurity and loss of crops; fear of losing children to the floods; risk of drowning because women and girls are not taught to swim; disaster-related debt and the corresponding increase in workloads of women as men migrate to cities; and the resulting stress and fear of HIV and sexually transmitted infections brought back from men engaging with other partners in the cities. While the study did not document an increase in wife assault during the disaster period or after, it did identify that the fear of assault is a constant factor enmeshed in women’s daily life and an ever present threat that colours women’s actions and involvement in decision making. The lack of political will and commitment from many national governments and major international bodies, like the International Monetary Fund (IMF), have degraded natural environments and subjected women citizens to increasing poverty by a loss of livelihoods and a reduction in accessibility to health, education, and other basic services. Extensive research and documentation has demonstrated the negative economic and social impacts of programs like the structural adjustment programmes o the IMF on African women. Another approach advocated by feminists such as Shulamith Firestone is the liberation of women through reproductive technology. This approach includes a spectrum of possibilities that would give women the right to choose when and if they wish to bear and raise children: male and female contraceptive devices, voluntary vasectomies and tubal ligations, amniocentesis and genetic counseling an, ultimately, test-tube reproduction and cloning. Science and technology are here viewed as potentially liberating and progressive, yet these approaches also raise a host of difficult ethical questions about the nature of control over life itself. For example, amniocentesis allows the woman to know the sex of her unborn child and thus to decide whether or not to abort the fetus. If through contraceptive and genetic technology families decide to have one or two children and to make the first child a male, then an increase in the proportion of males in society could result. If the psychological approach to the woman-nature question is valid, and if trust children tend to be more highly motivated, aggressive, and domineering than second children, then the outcome could be an increase in dominating males, with negative implications for women and nature. For many women who have become aware of environmental hazards and nuclear technologies through environmentalism and have become conscious of sexism through feminism, the appropriate technology movement presents an appealing alternative. Here the hands on skills necessary for personal survival and control over one’s own life are revered, and low-environmental-impact technologies are the movement’s hallmarks. Women involved in the appropriate technology movement, however, find great satisfaction in building bridges, solar collectors, greenhouses, and doing home repairs themselves, without resorting to high-cost contractors. Carpentry and plumbing skills taught to groups of women by other women rather than male â€Å"experts† are popular forms of education. The social economic analysis of the woman-nature question accepts many of the insights of the foregoing feminists but is critical of the idea of universal sex oppression and of the dichotomies â€Å"public-private† and â€Å"self-other† as explanatory categories. Rather than postulating a separate sex/gender system as the framework of analysis, this approach examines the historical context of male and female gender roles in different systems of economic production. The simultaneous emergence of the womens and environmental movements over the past two decades raises additional questions about the relationships between feminism and ecology. The structures and functions of the natural world and of human society interact through a language common to both. Ethics in the form of description, symbol, religion, and myth help to mediate between humans and their world. Choices are implied in the words used to describe nature: choices of ways in which to view the world and ethical choices that influence human behavior toward it. Ecology and feminism have interacting languages that imply certain common policy goals. These linkages might be described as follows: 1. All parts of a system have equal value. Ecology assigns equal importance to all organic and inorganic components in the structure of an ecosystem. Healthy air, water, and soil-the abiotic components of the system-are essential as the entire diverse range of biotic parts-plants, animals, and bacteria and fungi. Without each element in the structure, the system as a whole cannot function properly. Remove an element, reduce the number of individuals or species, and erratic oscillations may appear in the larger system. Similarly, feminism asserts the equality of men and women. Intellectual differences are human differences rather than gender-or race-specific. The lower position of women stems from culture rather than nature. Thus policy goals should be directed toward achieving educational, economic, and political equity for all. Ecologists and feminists alike will therefore assign value to all parts of the human-nature system and take care to examine the long and short range consequences of decisions affecting an individual, group, or species. In cases of ethical conflict, each case must be discussed from the perspective of the interconnectedness of all parts and the good of the whole. 2. The earth is a home. The Earth is a habitat for living organisms; houses are habitats for groups of humans. Each ecological niche is a position in a community, a hole in the energy continuum through which materials and energy enters and leaves. Ecology is the study of the Earths household. Human houses whether sod houses, igloos, or bungalows, are structures in an environment. Most are places wherein life is sustained-shelters where food is prepared, clothes are repaired, and human beings cared for. For ecologists and feminists the Earths house and the human house are habitats to be cherished. Energy flows in and out; molecules and atoms enter and leave. Some chemicals and forms of energy are life-sustaining; others are life-defeating. Those that lead to sickness on the planet or in the home cannot be tolerated. Radioactive wastes or potential radioactive hazards are present in some peoples environments. Hazardous chemicals permeate some backyards and basements. Microwaves, nitrite preservatives, and cleaning chemicals have invaded the kitchen. The home, where in fact women and children spend much of their time, is no longer a haven. The soil; over which the house is built or the rocks used in its construction may emit radon, potentially a source of lung cancer. The walls, furniture, floor coverings, and insulation may contain urea formaldehyde, a nasal, throat, and eye irritant. Leaky gas stoves and furnaces can produce nitrogen dioxide and carbon monoxide, resulting in nausea, headaches, and respiratory illnesses. An underground garage in an apartment building can be an additional source of indoor carbon monoxide. The homes faucets may be piping in carcinogenic drinking water, formed by the action of chlorine on organic compounds in reservoir supplies. Disinfectants sprayed where people eat or children play may contain phenols, aerosols, or ammonium chlorides that can produce toxic effects on the lungs, liver, and kidneys, or act as nervous system depressants. Over cleaners may contain caustic alkalis. The bathroom and bedroom any feature cosmetics and shampoos that can produce headaches, eye-make up contaminated by bacteria and fungi, deodorants laced with hexachlorophene and hair dyes containing aromatic amines that have been linked to cancer. The kitchen may have microwave oven and the living room a color television emitting low-level radiation when in use. The refrigerator may be stocked with food containing nitrite preservatives, food dyes, and saccharin-filled ‘low-cal’ drinks suspected as potential carcinogens. In the cupboards pewter pitchers or dishes containing lead glazes can slowly contribute to lead poisoning, especially when in contact with acidic foods. The indoor atmosphere may be filled with cigarette, cigar, or tobacco smoke, containing particles that remain in the air and accumulate even in the lungs of non-smokers. For ecologists and feminists alike, the goal must be the reversal of these life-defeating intrusions and the restoration of healthy indoor and outdoor environments. 3. Process is primary. The first law of thermodynamics, which also the first law of ecology, asserts the conservation of energy in an ecosystem as energy is changed and exchanged in its continual flow through the interconnected parts. The total amount of energy entering and leaving the Earth is the same. The science of ecology studies the energy flow through the system of living and non-living parts on the Earth. All components are parts of a steady-state process of growth and development, death, and decay. The world is active and dynamic; its natural processes are cyclical, balanced by cybernetic, stabilizing, feedback mechanisms. The stress on dynamic processes in nature has implications for change and process in human societies. The exchange and flow of information through the human community is the basis for decision making. Open discussion of all alternatives in which ecologists and technologists, lawyers and workers, women and men participate as equals is an appropriate goal for both environmentalists and feminists. Each individual has experience and knowledge that is of value to the human-nature community. 4. There is no free lunch. â€Å"No free lunch† is the essence of the laws of thermodynamics. To produce organized matter, energy in the form of work is needed. But each step up the ladder of organized life, each material object produced, each commodity manufactured increases entropy in its surroundings, and hence increases the reservoir of energy unavailable for work. Although underpaid environmentalists are said to accept free lunches, nature cannot continue to provide free goods and services for profit-hungry humans, because the ultimate costs are too great. Thus, whenever and wherever possible, that which is taken from nature must be given back through the recycling of goods and the sharing of services. For feminists, reciprocity and cooperation rather than free lunches and household services are a desirable goal. Housewives frequently spend much of their waking time struggling t undo the effects of the second law of thermodynamics. Continually trying to create order out of disorder is energy consumptive and spiritually costly. Thus the dualism of separate public and private spheres should be severed and male and female roles in both the household and the workplace merged. Cooperation between men and women in each specific context-childrearing, day-care centers, household work, productive work, sexual relations, etc. -rather than separate gender roles could create emotional rewards. Men and women would engage together in the production of commodities that are costly to nature. Technologies appropriate to the task, technologies having a low impact on the environment, would be chosen whenever possible. Resistance to a feminist-environmental coalition comes form both movements. Environmental coalition comes from both movements. Environmentalists react negatively to the intrusion of feminist’s issues that seem to them to muddy and complicate an already difficult struggle. At anti-nuclear rallies and solar technology conferences, the presence of lesbian feminists challenging male control of technology may seem particularly galling. Increasingly, in countries of the South and North, many governments are failing to defend and enhance women’s hard earned rights to live free of violence from either family members or the State, and to have right and access to health services, as well as specific programmes to address gender concerns as in the case of the HIV/AIDS pandemic. For poor rural women, government supported privatization of common property resources such as forests, wetlands, fallow fields, pasturelands, etc. make it nearly impossible to maintain precarious levels of substinence living; thus, further marginalizing those women who rely on common property resources for food, fodder and raw materials. Moreover, many of these groups establish ritual behaviors that maintain steady-state equilibrium between population and resources. Here nature and culture are not separated dichotomies in which nature is devalued and culture elevated. The nonhuman world is alive, sensitive, intelligent, and on a par with the human portion. In some cultures animals are members of separate societies governed by special spirits; particular rocks and trees are sacred; and the Earth is a living nurturing mother. Women and men perform different tasks and have different roles, but each is essential to the survival of the group as a whole and neither is devalued. The society is geared to the production of use values as the material basis for sustaining life. Like postcolonial and generational/youth cultures, feminism’s growing interest in ecofeminism has been evident in the last several years. Some ecofeminists, however, posit that, as a term, â€Å"ecofeminism† informally appeared, here and there, worldwide, in the 1970’s, usually as a response to so-called development activities. The Chipko Movement, the movement that began when village women of Himalayan India organized in the 1970’s to protect their forests, as described by their country woman, Vandana Shiva, and noted above, is most often specifically cited as the beginning of ecofeminism. In the West, an ecofeminist focus in activism emerged during the second wave of the women’s movement and was predicated on seeing the relations between militarism, sexism, racism, classism, and environmental damage. By the middle 190’s, many women, committed to direct action against militarism, started naming themselves ecofeminists to depict the interdependencies of their political concerns. As ecofeminism evolved, it took up additional issues such as toxic waste, deforestation, military and nuclear weapons policies, reproductive rights and technologies, animal liberation, and domestic and international agricultural development, in its efforts to reweave the nature/culture dualism. Ecofeminism is distinct, however, in its insistence that nonhuman nature is a feminist concern. Ecofeminist theory utilizes principles from both ecology and feminism to inform its political organizing and its efforts to create equitable and environmentally sound lifestyles. From ecology, it learns to value the interdependence and diversity of all life forms; from feminism, it against the insights of a social analysis of women’s oppression that intersects with other oppressions such s racism, colonialism, classism, and heterosexism. Ecofeminism, in its use of ecology as a model for human behavior, suggests that we act out of recognition of our interdependency with others, all others: human and nonhuman. Ecofeminist politics embrace heterogenous strategies and solutions. Ecofeminists do share a broad vision of a society beyond militarism, hierarchy, and the destruction of nature, but like feminism itself, they often have different analyses and strategies for achieving them. In many ways, an ecofeminist style of politics the notion of â€Å"local resistance† against power relations. Ecofeminists understand power as â€Å"multiplicity of force relations† that are not centered, but are diverse and are constantly being reproduced. While ecofeminsm emphasizes local activism, it also maintains the importance of a global perspective. In ecofeminism, where everything is seen as interconnected and/or interdependent, there is a serious regard for women whose cultures and geographic locations are being foisted croded as a result of so-called development projects that are being foisted on the third world. Ecofeminists challenge the relationship between economic growth and exploitation of the natural environment, and as noted above, ecofeminist anthologies contain work by and about women resisting ill-conceived development projects in the third world, in addition to those in the West. The relation of ecofeminism theory to political activism is ideally informative and generative, not perspective. The activism that is undertaken is a result of the individuals who are involved reflecting on an actual problematic situation or issue. Because of ecofeminism recognizes that sexism, racism, classism, heterosexism, speciesism, and naturalism are mutually reinforcing systems of oppression, the work o end any oppression is valuable. Using ecology as a model for understanding these interdependencies and the value of diversity enables ecofeminists to include many kinds of political action. Ecofeminist theory, in turn is expanded by focusing on the actual activities, as articulated by the embodied voices of the participants. Social justice cannot be achieved apart from the well-being of the Earth. Human life is dependent on the Earth; our fates are intertwined. Ecofemism is spiritual, too, emphasizing that the Earth is sacred unto itself. And a strong recognition of the necessity of sustainability-a need to learn the many ways we can walk the fine line between using the Earth as resource while respecting the Earth’s need. One of the main endeavors of ecofeminism, in its efforts to reweave the nature/culture duality, is to understand the ideology that perpetuates the domination of women, other humans, and nonhuman nature. There are many approaches taken by ecofeminists who are engaged in analyzing how the subjugation of women, other suppressed people and nature are interconnected. Karen Warren (2000), writing 10 years after the Diamond and Orenstein anthology, in her work Ecofeminist Philosophy: A Western Perspective on What It Is and Why It Matters, discerns 10 directions ecofeminists take to theorize these interconnected subjugations. Warren terms these various approaches: historical and causal, conceptual, empirical, socioeconomic, linguistic, symbolic and literary, spiritual and religious, epistemological, ethical, and political. Feminist who take the historical and causal approach to explain the interconnected subjugations of women, other suppressed people, and nature, suggests that the ubiquitous ness of androcentrism with its accompanying phenomenon, the patriarchal domination of women and nature, is the source of environmental degradation. Riane Eisler and Carolyn Merchant are examples of feminists who present varying accounts of this approach. They explain how and approximately when societies that previously had been living essentially in concord with nature and with each other became subjugated by patriarchal domination. Societies, in these accounts, then become disharmonious in their relationships. A second approach some ecofeminists take to understand the ideology that perpetuates domination is an analysis of conceptual frameworks that have functioned historically to perpetuate and justify the dominations of interconnected subjugations. Conceptual frameworks function as socially constructed lenses through which one perceives reality. These conceptual works can be oppressive because of the part plated by rationalism in the domination of women and nonhuman nature illustrates. Rationalism explains how structures of domination are based â€Å"in hierarchically organized value dualism and an exaggerated focus on reason and rationality divorced form the realm of the body, nature, and the physical† (Warren 2004, p. 24). Warren, she, makes similar conceptual connections. She locates these connections in an oppressive patriarchal conceptual connection. She locates these connections in an oppressive patriarchal conceptual framework, mediated by what she calls â€Å"a logic domination. † This â€Å"logic† provides the moral premise for domination/subordination relationships based on socially constructed dualistic notions of superiority/inferiority. Empirical interconnections are made by ecofeminists who use verifiable evidence to document the tie-in among dominations. Using this kind of data, they are able to illustrate, for example, that subordinate groups suffer disproportionately form industrial environmental pollutants. Coinciding with postcolonial feminism, some ecofeminists using the empirical interconnections approach, furnish data to show how women’s inability to provide adequate sustenance for themselves and their families is caused by first-world development policies such as those destroying subsistence agriculture and/or the productivity of the land. Nature like women’s bodies and labor is colonized by the inter-workings of capitalism and patriarchy in first-world development. Some ecofeminists, who follow the concept formation that is strongly influenced by language, make linguistic interconnections to explain subjugation. They maintain that language is pivotal in maintaining mutually reinforcing sexist, racist, and naturist views of women, people of color, and nonhuman nature. They call our attention to the considerable extent that Euro-American language contains illustrations of sexist-naturist language depicting women, animals, and nonhuman nature as having less value than men. Related to this approach is the ecofeminist animal welfare â€Å"analysis that the oppression of nonhuman animals, is based on a variety of women-animal connections: for example, sexist-naturalist language, images of women and animals as consumable objects, pornographic representations of women as meat, male perpetuated violence against women and nonhuman animals,† (Warren 2000, p. 126). Another method-that of making symbolic and literary interconnections-is seen in a new genre of literary analysis: ecofeminist literary criticism. This genre has emerged as a way to appraise literature according to criteria of ecological and feminist values. Ecofeminists using this approach, maintain that the literary canon needs to be reconsidered to include a de-homocentric approach. Ecofeminist theologians work to make spiritual and religious interconnections to explain subjugation. They discern most ancient religious myths basic to Judeo-Christian and Western traditions as ones justifying a social structure that exalts ruling-class men while denigrating others, including nonhuman nature. What many of these ecofeminist theologians subsequently have to consider is whether these religions can be reformed or if new religions, myths, and spiritual practices are needed. Some Ecofeminist working with spiritual and religious interconnections, see women’s spirituality as political. They believe â€Å"the preservation of the Earth will require profound shift in consciousness, a recovery of a more ancient and traditional view that reveres the profound connection of all beings in the web of life and a rethinking of the relation of both humanity and divinity in nature (Warren 2000, p. 32). The notion of â€Å"the Goddess† is also invoked by many spiritual ecofeminists to express the veneration both nonhuman nature and the human body merit. Warren further notes that knowledge and knowledge creation is studied by ecofeminists who work to make epistemological interconnections. Like postcolonial feminism, they challenge the Western view that knowledge is objective. Warren is also discusses the ethical interconnection approach made by ecofeminist philosophers who hold that a feminist ethical analysis and response is needed to show how subjugation of women, other â€Å"others† and nonhuman nature is interlinked. â€Å"Minimally, the goal of ecofeminist environmental ethics is to develop theories and practices concerning humans and the natural environment that are not male-biased and that provide a guide to action in the prefiminist present,† (Warren 20007, p. 37). Making political interconnections is integral to ecofeminism, which has always been a grassroots political movement, motivated by pressing pragmatic concerns (Warren 2000, p. 35). In addition to women’s activism to sustain their families and communities, the relationship of environmental and women’s health to science and development projects, animal rights, and peace activism are examples of issues that