The Role Of Discipline In Schools Education Essay

I have ever been a individual who is driven. I believe in myself and believe that I can carry through anything that I desire to accomplish. My theory has ever been, if any other homo can make it, so can I ; with the exclusion of any physical restraints. I have this belief about others besides. I feel that the lone restrictions that anyone has are the 1s that they set themselves. I have an outgoing personality and a strong sense of duty. My female parent died when I was four. She left three little kids all under the age of five. Bing the oldest of three sisters, I have ever felt that I had to take duty. When any state of affairs warrants a leader, if no 1 else steps up, I will take the function. I have a sense of duty to protect as I felt I needed to protect my younger sisters. I do non and will non digest intimidation. I am a Christian with have high moral values and work hard to follow these ideals. I know that all kids have the ability to larn and to demo regard to their schoolmate s every bit good as their instructor. Being cognizant of this, I will demo regard to my pupils but will anticipate the same in return. I know that pupils are taught otherwise today than when I was in school. There is much more pupil centered engagement in the schoolroom. I like the thought of active engagement in the acquisition procedure. But, I besides want my pupils to be under control while this activity is happening. I am older than most of the pupils at MSU. I have a adult boy and have been learning actively in my church for 10 old ages. I have taught categories from pre-school to adult. Having much experience in a schoolroom state of affairs with kids from many societal categories, I know how of import it is for the instructor to hold control. I believe in holding a steadfast manus with my pupils while demoing I love and attention for them. This is how I have raised my boy and how I will pull off my hereafter schoolroom. My duty as a instructor includes fixing my pupils to be in the universe. Management in the concern universe expects workers to be respectful of those in authorization. This is a quality that I hope to transfuse in my future pupils. Based on my beliefs and how I hope to implement organisation in my schoolroom, I have chosen William Glasser, Lee and Marlene Canter, and Barbara Coloroso for their stance on subject and schoolroom direction. William Glasser ‘s theory is based on four basic demands of kids: â€Å" Freedom, Power/Achievement, Fun, and Love/Belonging † ( Class, 2001, para.1 ) . He believes that these demands can be met through a quality course of study and related activities and that misbehavior consequences from experiencing â€Å" out-of-sync † with the current state of affairs. Although the pupil may non be in sync, Glasser still deems the pupil responsible for their actions as quoted from his Ten Axioms of Choice Theory, â€Å" We can merely command our feeling and physiology indirectly through how we choose to move and believe. † ( Glasser, 1998, as cited in Furr 2009, para.1 ) . Ultimately, Glasser believes that it ‘s the instructor ‘s duty to do the schoolroom course of study interesting and ask foring to avoid behavioural jobs but, irrespective of the state of affairs, it is within the pupil ‘s ability to act decently. I excessively, believe that everyone including kids are in control of their ain actions and that they should be held responsible for misbehavior. I besides believe that the instructor should do the course of study and activities in the schoolroom prosecuting to guard off misconduct. In order to implement Glasser ‘s theory I will be after activities that will let me to acquire to cognize my pupils ‘ involvement and demands. I will set the course of study to turn to these demands. I want my schoolroom to be gratifying both for my pupils and myself. I will allow my pupils know that I care for them and will give them picks on occasion if it will profit them and/ or the category. I will try to carry through the basic demands of my pupils but I will anticipate my pupils to esteem my authorization in the schoolroom. I will anticipate my pupils to pattern good behaviour and will face any misconduct instantly with pre-determined effects. Assertive subject is the solution to misbehavior in the schoolroom harmonizing to Lee and Marlene Canter. â€Å" The end of Assertive Discipline is to learn pupils to take responsible behaviour, thereby increasing their self-pride and increasing their academic success. † ( DuBois, S. , Bowman, T. , Clark, A. , Candela, N. , McDonough, L. , 2001, para.3 ) . By presuming ownership of their behaviour and the associated effects, a pupil will go positively motivated to move responsibly in the schoolroom. The Canters believe that it is the duty and right of the instructor to hold an environment that is suited for larning. When penalty has to be administered, â€Å" it must be unpleasant but non harmful to the childrenaˆÂ ¦give effects calmly, and supply pupils with flight mechanisms in instance they sagely choose to avoid a struggle † ( Theories, n.d. , para.3 ) . The instructor ‘s function in self-asserting subject is to hold outlooks that are clear, positive and consistent. The Teacher will admit good behaviour through positive acknowledgment ( DuBois, Bowman, Clark, Candela, McDonough ) . I follow the Canter ‘s beliefs of self-asserting subject. I have seen many kids in my schoolrooms try to derive self acknowledgment and esteem through the esteem of their equals by misconducting. At these times I could non learn a lesson due to the perturbation of one or a few pupils. This type of schoolroom is wholly contrary to my personality. I feel as though it is my right to hold control and leading over my pupils and I expect parents and the disposal to back up me in my attempts to learn their kids. I would in no manner want to harm a kid through penalty but I do desire the kid to cognize that penalty, though non physically or mentally harmful, is unpleasant and is to be avoided. To implement the Canters theory I will clearly specify the regulations and effects for disobeying in my schoolroom on the first twenty-four hours of school. I will be consistent and house in using these regulations. I will do it a personal policy to honor good every bit good as bad behaviour. If needed, I will inquire for aid from my supervisors every bit good as parents in transporting out any penalty deemed necessary. I will give regard to my pupils but will anticipate the same in return. The theoretician Barbara Coloroso believes that pupils can be taught to hold interior subject. She feels that, grownups should follow the Golden Rule and dainty others as they want to be treated ( GURCAN T. , TEKA °N, E. , n.d. ) . Coloroso says that pupils should be provided â€Å" a safe and nurturing environment in which to larn and cover with effects † ( Class, 2001, para.3 ) . She believes that pupils should be allowed to work out their ain jobs with the support of the instructor. The counsel provided by the instructor should be without judgement ; allowing the pupils experience the consequences of their determination. When it is clip to confront effects of misbehaviour, the instructors should non give in to the three cons: ( 1 ) beggary, bribing, crying and bawling, ( 2 ) choler and aggression, and/or ( 3 ) sulking † ( Class, 2001, para.1 ) . I besides support the Golden Rule and want my pupils to hold concern for others and what they feel. Although I will be sen sitive to the feelings of my pupils, I will besides retrieve that they are kids and will non ever be concerned for the instructor or schoolmates. I have noticed how many kids of today are really self- centered. They have been brought up to believe no 1 has the right to hold authorization over them. I want my pupils to hold chances to do their ain determinations and trade with the effects. This is portion of turning up and acquiring ready for life in a rough universe. But I besides want them to turn up holding regard for others particularly those older and wiser than they. My personally indicates that I will non digest beggary, bribing, crying, howling, choler, aggression or sulking. These attitudes build hapless character if allowed success. I dealt with the same issues raising my boy and I face some of these same jobs every hebdomad when I teach pre-schoolers at church. I did non give in to my boy ‘s fits and I do non give in to those in my church category. By past and presen t indicants, I will non give in to my future pupil ‘s attempts to avoid the effects of misbehaviour. The manner I will utilize the Coloroso theory in my schoolroom is by doing the attempt to guarantee my pupils of a safe, encouraging environment. I will be invariably cognizant of my pupils and be sensitive to any intimidation that might be happening and take immediate action when needed. I will seek to understand the feelings of my pupils and compare that to how I would experience in a similar state of affairs. I will seek to assist my pupils to work out jobs by self geographic expedition alternatively of work outing for them therefore constructing up their ego regard. I will non give in to the three cons that pupils may utilize to avoid the effects of their actions. The theoreticians that I have chosen compliment my personality by authenticating the important function of the instructor in the schoolroom. All three theoreticians believe in holding regulations and effects for misbehaviour and anticipate the consequences of bad behaviour to be carried through to the terminal. They besides support congratulations for good behaviour which assists in developing an overall managed category of pupils. By asseverating Glasser ‘s beliefs of an engaging course of study, Canter ‘s clear outlooks, and Coloroso ‘s self-imposed effects, my future schoolroom will be a topographic point where kids will bask larning while deriving regard for their schoolmates, their instructor, and themselves.

Cannibalization

Cannibalization Assignment Your choice of line extension (Allround +) which of the line extensions do you believe will have the least degree of cannibalization and why? We chose the 12-hour multi-symptom capsule because it will have the least amount of cannibalization because our product right now only works for 4 hours. We will reach a new market of customers and it won’t hurt our market with our Allround product. The capsules are also different because they are easier to carry around so that will reach different customers.The degree to which you believe the sales of your choice of line extension will come from your current core product (Allround). We believe that our new product, Allround +, won’t take much of the sales revenue from our current product Allround. The products tend to customers in different markets and customers looking for different things in their OTC medicines. We do, however, believe that Allround will help Allround + get sales because of how well k nown the Allround brand is and how respectable our company is.What options do you have to minimize the degree of cannibalization of the line extension? We could try to position them on the shelf in different areas so that customers don’t have to choose between the two products. We could position the new Allround + next to the Extra brand because then it would be in competition with that brand instead of competition with our Allround. This would also be good because in our marketing plan we discussed that our biggest competitor is Ethik so that would go in line with competing with them.We could also market to different kinds of customers. With the Allround + product, we could market to more active people that are out all day that need the 12 hours of help and with Allround we could just market to parents of children who are at home all day where it doesn’t matter if you took several doses a day. Another option would be to make the Allround + product a little more expens ive because it lasts so much longer and is more efficient. This would cause there to be two different types of customers who are buying the different products.

The Great Train Robbery and The Phantom Carriage: Editing Comparison

Drawing on the evidence provided by a sequence notation, show how editing functions narratively and expressively in one sequence from either Broken Blossoms (1919) or The Phantom Carriage (1921) and comment on the ways in which this differs from The Great Train Robbery (1903). The Great Train Robbery and The Phantom Carriage are both considered as one of the key creative movies ever made in history. The Phantom Carriage was very well known for showcasing it’s advanced narrative construction with flashbacks within flashbacks. The Phantom Carriage would have had technological advantages over The Great Train Robbery since it was made eighteen years after. Hence, both their editing methods are substantially different. Having made a notation on one of the sequences from The Phantom Carriage, the narrative functions of the editing styles between the two will be discussed while the differences are highlighted. To start with, both the movies consisted of interesting cinematographic elements that allowed the editors to the cut the movie in the most creative way. For a first narration film, The Great Train Robbery managed to introduce many interesting editing techniques. There were multiple location changes, camera movements and the introduction to the style of cross cutting was also impressive. The Phantom Carriage also consisted of many interesting techniques such as the use of various shots from different angles, camera movement and the display of a title card to express the narrative. The sequence chosen from The Phantom Carriage is the beginning to part three, which starts off with a black fade to colour transition. This transition automatically communicates a time change within the narrative. We are then shown an establishing outdoor shot, of a man dressed in a suit, walking out of a tall door that is closed by another man who seemed to look like a guard. This shot re-establishes the location as the outside of a jail due to its features such as tall doors, the presence of a guard, brick walls and then a tall building with corridor openings behind the brick wall, which is revealed after the camera pans slightly to the left as the man walks towards the camera. The man then looks to the left and exits the frame where the next cut is ade. As the cut is made before the man completely exits the frame, as audience, we expect it to be a match cut; instead it is a jump cut that cuts into the man running into one of the houses in the street. Although this marks a transition in time and space, it makes the audience curious on where the narrative had gone from when he left the jail, to when he got to the h ouse. However compared to The Great Train Robbery, the narrative in The Phantom Carriage is still stronger as although there was a jump cut, the audiences were able to see the man leave the jail and enter the house. The element of continuity in action expressed the narrative better. The scene in The Great Train Robbery, where the operator runs to the nearby dancehall to inform the others of the incident, the audiences are not shown the operators journey to the dance hall at all; instead the operator looks as if he is getting up to inform the others and then a jump cut is made to the ballroom where the people are dancing. We can then see another man enter the room; at first we would think that it is the operator but it is somebody else. Due to the lack of continuity, it could confuse the audience on what the narrative is. As the operator later joins the crowd and informs the crowd of the incident, with the help of their exaggerated reaction to the situation, the narrative is made clearer. ‘In both narrative and non-narrative films, editing is a crucial strategy for ordering space and time. Two or more images can be linked to imply spatial and temporal relations to the viewer’. The Phantom Carriage consisted of a variety of shots from different angles that denoted the narrative over to the audience. In contrast, The Great Train Robbery did not show any one sequence from various angles. Most scenes were shown from one angle and the set looked theatrical, almost like a black box theatre where the camera is the fourth wall. However, the narrative in The Great Train Robbery was very quick and easy to understand as each cut meant a scene change. A lot more happened between cuts in The Great Train robbery than in The Phantom Carriage. Therefore if somebody missed a cut from The Great Train Robbery, compared to The Phantom Carriage, it would have been more difficult for the person to understand what had occurred. The variety of shots in The Phantom Carriage meant that, even if somebody missed couple of shots, they would still be able to understand the plot. Also, having a variety of shots, allowed the audience to feel more connected to the movie, as they were able to analyse the situation from different angles. ‘ In the classic narrative system, editing is governed by the requirements of verisimilitude, hence the characteristics in any one film sequence of establish ing shot, closer shots that direct the gaze of the spectator to elements of action to be read as significant, followed by further long shots to re-establish spatial relations. ’ The element of continuity is significant in making the movie appear as real as possible. A variety of shots were used to give the continuity effect in The Phantom Carriage. In the second shot from the sequence, it is established that the man is walking on the street and is about to walk into a house. We then see a mid shot of the man going up the stairs followed by a close up of the object he is looking at. We are then taken back to a mid shot of him looking down. The movements between the shots are cut and matched perfectly, meeting the requirements of verisimilitude. The Great Train Robbery also had interesting moving background that set the scene without having to explain where the location was. For example, the way the background moved, while the thieves were robbing, made the narrative clearer by explaining the robbery that was happening in the train. This explained the title of the movie while expressing the narrative across. However, there were continuity issues, such as the differences between the speeds of the background movement between scenes. For example, after the robbing scene, the scene cuts to a robber climbing the engine of the train. This is an outdoor scene and the movement of the train in the background suggested that the robbery happened while the train was moving. Compared to the previous shot, the speed in which the train moved has noticeably decreased, making the background movements in between the scenes look like a jump cut. Continuing on with the sequence, the next cut is made when the audience first sees an empty stairway, where the sequence has an added vignette effect to he frame. We then see the man quickly running up the stairs in the continuing movement from the previous frame. The vignette effect made it seem like someone was observing the man’s actions through a keyhole or peep hole from another room. We are then shown the man’s attempt in trying to get into the room using various eye-line matches between him and the doormat. The vignette effect still makes it seem like it was from a p erson’s point of view, as the effect disappears as soon the camera position changes in the next cut. The next cut is a reverse angle shot that follows the 180-degree rule of the man walking into the room with the continuing movement from the previous shot. Perfect continuity plays a crucial part here as from the moment he got up from the stairs to where he got in to the room; all the cuts were perfectly matched with his movements. In contrast, there were no eye line matches or point of view shots in The Great Train Robbery. Most of The Great Train Robbery’s frames seemed like a theatrical stage where the actors entered in from either sides and left through those sides. When the next cut is made, the vignette effect disappears denoting that the other vignette shots were definitely from someone’s point of view. We then see the character walk into the room through a door. The camera is placed facing the door towards the left of the frame making sure that both the doors are in the frame. As the character walks in, the camera pans to the right to include the door on the right in the frame. At this point, we are able to see all the three doors in the frame. This moment is a key moment as this shows the importance in including the all doors in the frame. Having a door on the frame always brings in an idea of suspense, in finding out on the ways in which the objects behind the door is going to influence the narrative of the story. We then see the character run into the room, as expected the next cut is made where the physical action of the character running into the room is completed. This smooth match cut looked almost perfect since there were no absence of continuity in the movement expressed by the character. This helped strengthen the way the narrative was expressed, as we were able to understand that the character couldn’t find what he desired. The next match cut was also equally effective as the cut made matched his action. There is an interesting mirror element to the way this short sequence from when the character came into the room, until when he walked out of the room was shot and cut. As he walks into the room, the camera pans slightly to the right as he enters the room on his left. This match cut of him going in and out of the room is perfect due to it’s element of continuity. The cut matches the shot to its initial camera position that was used when the character walked into the room initially. Similar to the way the camera panned to the right as he walked into the room on his left, the camera pans slightly to the left, back to its original position as he walked out of the room. He then knocks on the opposite neighbour’s door; as soon as he knocks a lady opens the door immediately. It is interesting how quick she opened the door, as this confirms the discussion on the vignette effect denoting the shot as a point of view. The camera was probably positioned by the door, and low angled shots such as the one looking down at the doormat and back up at the man shows that the camera is representing someone’s eyes. The restriction of view due the shot being a close-up with the added the vignette effect makes it almost look like someone was peeking through either a keyhole or a peephole. The use of point of view angle would connect the audience to the movie in a deeper level, as they are able to view the actor from another actor’s perspective. In terms of mise-en-scenes used; the setting, the actors’ performance and costumes were a lot more exaggerated and unnatural in The Great Train Robbery compared to The Phantom Carriage. Due to this reason, The Great Train Robbery lacked the sense of realism in comparison. Due to the variety of cuts, it is easier for The Phantom Carriage to express emotions and denote the narrative through subtle acting, natural setting and simple costumes as the audiences are able to see more and close into the actors. With The Great Train Robbery, if the elements were not exaggerated, the moments may go unnoticed leading to the narrative being conveyed as unclear to the audience. Although both the movies have significant differences in terms of the way it was shot and cut, The Great Train Robbery can be considered as an impressive work due to its ability in showing a difficult narrative in such a short time. Although its narrative was mainly expressed using its establishing shot, we were still able to understand the narrative without the help of title cards that was used in The Phantom Carriage as the main tool in expressing its narrative.

Summary of The X-files and the Aesthetics and Politics of Postmodern Essay

Summary of The X-files and the Aesthetics and Politics of Postmodern Pop - Essay Example ion is presented, with contrasts made between modernist notions of the art artifact and the largely kitsch or disregarded artistry that emerged in the television medium. Within the early incarnations of television it’s argued that there were largely traditional representations of reality that occurred within well-defined genre conventions. During the late 1980s the establishment of increased networks allowed for increased experimentation. It was in this wave of stylistic change that shows such as the X-Files emerged and subverted traditional genre and television assumptions. As the research article progresses Kellner considers specific elements of the X-Files that subvert these genre conventions and implement the post-modern aesthetic. One of the indications of these subversions is the implementation of traditional gender characterizations of the two main characters. Kellner notes, â€Å"This conventional delineation between reason and faith, science and the paranormal, functions critically in The X-Files since the usual gender associations are reversed† (Kellner, pg. 4). Another major subversive element the article notes is the implementation of complexity and ambiguity. It’s argued that the show’s implementation of these elements goes against traditional genre standards and as such represent one of the major enjoyment elements of the series. The article then goes on to consider how the series wavers between modernist and post-modernist notions of aesthetic production. In the third section of the article, Kellner examines pastiche as social critique within the series. One of the main examinations in these regards are the psychological and mythological elements related to the implementation of various monsters. Kellner argues that while the traditional depictions of monsters are through natural forces, the X-Files increasingly emphasizes their existence as element of social forces and societal ills. The article’s final section considers ‘the postmodern

Banking Case Study Example | Topics and Well Written Essays - 1500 words

Banking - Case Study Example The Trust is governed by the terms of the trust document which are usually written and in a deed form. It can be said that trusts continues to play a significant contribution in all common law systems all over the world. In the United Kingdom, there are five main kinds of trust which come into being along side the transition with respect to laws and court cases. Among them are Interest in Possession trusts, the Accumulation and Maintenance trust, the Discretionary trust, the Bare trust and the Charitable trust. Amidst these transition and improvement of the legal system, in general, a trust necessitates for the following: There must be a clear intention to create a trust; the subject matter must be unmistakably identified; and the beneficiaries of the trust must be evidently identified or at least ascertainable. Aside from the foregoing, there are additional formality required in express trusts as provided for in the Wills Act of 1837 which provides that all testamentary trusts must be in writing, signed by the testator or by someone in his presence and by his direction and be attested by two witnesses. The Law of Property Act of 1925 provides that a declaration of trust regarding any land or any in terest therein must be manifested and proved in writing signed by some person who is able to declare such trust or by his will and with respect to shares of stock, the Companies Act of 1985 in general states that a share transfer from must be executed and delivered with the share certificates followed by entry of the name of the new owner in the company books. Aside from the foregoing, it is also noteworthy to generally discuss the concept of Constructive trust. This type of trust is not created by an agreement as mentioned before. A constructive trust is made obligatory by the law as an equitable remedy. A Constructive trust takes place for the reason of some wrongdoing, where the wrong doer get hold of the legal title to property and cannot be allowed to stand benefited from it. It is essentially a legal fiction, which arises by operation of law as a rejoinder to certain occurrences. The Case of BCCI Overseas and ICIC Overseas v. Akindele (2000) In the case of Bank of Credit and Commerce International (Overseas) LTD (BCCI Overseas for brevity) and International Credit Investment Company (Overseas) LTD (ICIC Overseas for brevity) v. Chief Labode Onadimaki Akindele (Akindele for brevity) is a claim of liquidators under the knowing assistance and knowing receipts of a constructive trust. The main issue of the instant case is whether or not there is Akindele was liable to BCCI Overseas and ICIC Overseas for the amount of US $ 6,679,226.33 plus interest as a constructive trustee and alternatively by way of damages for conspiracy to defraud. The transaction has to do with an investment of Akindele of US$ 10 million through ICIC Overseas in the purchase of 250,000 shares of BCCI Holdings of the fully paid up value of US$10 each, made in 1985. Claimants BCCI and ICIC Overseas alleged that both the

The Evolution of Technology Essay Example | Topics and Well Written Essays - 1000 words

The Evolution of Technology - Essay Example In the early 1990’s Internet has revolutionized the world. Communication is being made at the speed of light. E-commerce is the result of the Internet. Instead of outdoor shopping, many people are purchasing goods through the Internet. Human beings are different from another animal, that’s why they are called as social animals. This is because they can think and most importantly can communicate easily with each other. To reduce the gap between geographical areas and the curiousness of man to know what’s on the side has made him invent different things.Thousands of years ago they started communicating with each other. In 3500BC alphabets were invented in the written form. This helped in the introduction of postal service. This way communication between different parties was made. But for long distances it became difficult.The Chinese invented paper and the book came by 100AD. Slowly all the writings were entered into the books. Books were best for storing informat ion for a long time without causing much damage. Newspapers were introduced into the Europe by 1450AD. Newspapers were the best way to know about the issues happening nationwide. Joseph Henry invented the first telegraph in 1831. With the help of telegraph, information was passed much quicker compared to others in those times. The biggest invention of the 19th century was the telephone. Nowadays we can’t imagine the world without a telephone. Slowly one after the other motion picture, the radio, television, computers, etc., were invented.... With the help of telephone communication between people became much faster. Nowadays we can't imagine the world without a telephone. Slowly one after the other motion picture, radio, television, computers, etc., were invented.In early centuries transportation was carried out with the help of bullock carts, horses and other means. For short distances they were effective but were not that much of help for long distances. Slowly as the centuries gone by many different transport systems were invented and introduced into the market. Ships, trains and automobiles revolutionised the transport system. Long distance travelling was made safer and much better than the earlier ones. Ships and trains were not only used for transporting passengers but also used for transporting large cargo. These transporting systems were very much comfortable to the passengers. Biggest achievement during industrial revolution was the introduction of trains. Railroads played major role for the success. Many railroads were laid across different countries. With invention of steam engine trains were travelling at much higher speeds. Long distances were covered in short periods. Nowadays bullet trains were introduced. They travel at a speed of more than 400 km/h. Here space was covered at fast pace. We could say that time and space was collapsing. One of the biggest inventions of 20th century was the aeroplane. The Wright brothers were the first to invent it. Slowly after making many modifications it was used for transportation. To be airborne an aeroplane has to travel at a speed of more than 90 km/h. Now jumbo jets are used for transporting people. A single jumbo jet can transport more than 300 passengers. And these can move more than 1000 km/h. Concorde can

Oxaliplatin Essay Example | Topics and Well Written Essays - 3500 words

Oxaliplatin - Essay Example This was developed following discovery of cisplatin in an attempt to reduce the problematic side effects of cisplatin. This is administered intravenously, and till date, no commercially viable orally active agent has been reported to be accepted for therapy3,4. Like cisplatin, oxaliplatin is also associated with quite a few dose-limiting adverse effects, which include myelosuppression along with others5. These are neurotoxic side effects that include sensory peripheral neuropathy which can be dose limiting. The other side effects include gastrointestinal disturbances and ototoxicity, while renal function may be normally monitored during therapy6. In this assignment contemporary literature will be reviewed to address the effects of oxaliplatin genotoxicity on human lymphocytes by using various cytogenetic techniques. Oxaliplatin contains a cyclohexyl and a pentadilactone ring, which will be evident from its chemical structure in a later section7. This has been approved for treatment of metastatic colon cancer in combination with 5-fluorouracil and folinic acid8. Therefore, this is a diaminocyclohexane (DACH) platinum compound9. This was considered as a probable chemotherapeutic agent since it demonstrated preclinical activities in some cisplatin-resistant cell lines and xenografts10. Oxaliplatin is an important member of this DACH platinum group of compounds. Its preclinical activity against colorectal cancer has been studied in great detail. It has been suggested that oxaliplatin has a greater extent of cell kill in resistant cancers since therapy with this agent may result in greater resistance to repair mechanisms leading to affected recovery of cancer cells11. This has been attributed to the size of the DACH carrier ligands, resulting into a bulkier platinum-DNA adduct in comparison to that created by cisplatin12. The inhibitory effects of platinum compounds have been ascribed to formation of inorganic platinum compounds in presence

Strategic management in an international context Coursework

Strategic management in an international context - Coursework Example Therefore, the company should consider investing the $2 billion in the country to set up beer industry. The net disposable income for the citizens of Norway has been growing gradually for the last ten years. This has been due to the gradual growth of the country’s economy. Therefore, consumers’ demands for the products and services has been rising year in year out, with beer being inclusive. As such, Fyne Ales Company should be pulled by these factors to consider investing in Norway. The government of Norway has lower trade barriers to investors who want to invest in its economy. In fact, the government of Norway has put in place initiatives and incentives to encourage potential investors to invest more in the country. These incentives include tax waiver during the initial stages of the project as a way of cushioning new investors against the initial financial shocks at the start of their investments (Karrenbrock, 2009, p. 2). The government will also be offering the licensing agreement to make the products produced by companies operating in the country available to foreign markets. One example of the license agreement is a situation whereby the brewer themselves can allow a brewer who has already settled down in Norway to brew and sell beers of foreign brewers. Therefore, Fyne Ales Company should consider making good use of such opportunities and favours to invest in Norway in the beer production industry, from which it will be able to generate more returns. The internationalization of the western economy in the last few years shows a cross-border investment and the increasing number of companies with production segments in a number of countries. Exploitation of natural resources is the fundamental reason foreign companies should invest in the non-metropolitan Norway. If Fyne Ales Company invests in Norway’s economy, Norway as a country will have the advantage of getting closer to its customers who live in the non-metropolitan Norway, thereby,

Controlling Cyber Deviance in the Workplace Assignment

Controlling Cyber Deviance in the Workplace - Assignment Example Cyber deviance is on the rise in many workplaces as most employees engage in Internet abuse unrelated to work. Employees use the Internet for other purposes including sending personal emails and chatting with friends and family members. According to Kimberly (2014), several studies have confirmed that the majority of employees in many companies abuse the Internet (P. 194). Among the most common cyber deviance recorded include, surfing the Internet during work hours, accessing pornography, online chatting, gaming and shopping at work. New studies show that cyber deviance among employees during working hours, costs corporations many cash in lost revenues, reduced productivity, draining network resources, adverse publicity and possible legal liability (Kimberly, 2014). As such, it is paramount for employers and companies to develop strategies to deal with cyber deviance among employees to reduce the loss. This paper will focus on the possible reduction of workplace cyber deviance among employees in a travel agency. In such a company, employees are equipped with the Internet access for various work purposes. Travel orders and payments for such a firm are done online. Some employees are mandated with the role of ensuring travellers buy their tickets on time and are put on the right vehicles. Due to widespread Internet usage for such a company, chances of possible cyber deviance among the employees are very high. As discussed earlier, cyber deviance and consequent Internet abuse can result in enormous losses for this travel company. The company needs a comprehensive action plan to ensure that cyber deviance among its employees is minimal. This paper proposes a holistic action plan to deal with cyber deviance for the company. The action plan to reduce cyber deviance for the enterprise is the Internet Acceptable Usage Policy (IAUP).  Ã‚  

THe importance of art education within our society and educational Essay

THe importance of art education within our society and educational systems - Essay Example In these regards, one might consider the purpose behind including mathematics in education. In great part, individuals will never directly use the mathematical skills they gain in real life situations, however the challenge and process of solving the equations can be transferred to challenges later in life; in the same regards, an art education can be implemented in future careers and life scenarios. In addition to the importance art education has for developing skills, I also believe it is important as it imbues students with a sense of cultural appreciation. When one considers that in great part the function of museums that exhibit art is to highlight the cultural significance of the specific time period or cultural milieu in which the work was created, it is clear that learning about and understanding art is important for the very fabric of society. In this respect, art appreciation allows individuals an added perspective into the historical nature of past and current cultures. Th is appreciation makes individuals more intelligent and open-minded, benefitting both themselves and the world in which they live.

Themes in Romeo and Juliet Essay Example for Free

Themes in Romeo and Juliet Essay The story of Romeo and Juliet continues to interest and engage viewers and readers to the present day. One of the reasons for this may be that it explores universal themes which are still of interest and concern to everyday people. The play makes us think about issues, such as love, loyalty to one’s family and friends, authority, and fate. Each of these themes is discussed below in relation to the play. Loyalty Romeo and Juliet contains many examples of loyalty of one person or group to another person or group. Loyal actions in the play do not always have positive results and cannot always be seen to have been the best course of action. At times, as we see in the opening of the play, loyalty can lead to violence and people behaving dishonestly or wrongly. Student Tasks 1. In your groups, discuss and decide on a definition of loyalty. In your answer consider the following: What is loyalty and how does a loyal person behave? Where does loyalty start and stop? 2. Think of at least three examples of when a person or group shows loyalty in Romeo and Juliet. Write down: a. Who was loyal to whom? b. How they were loyal—what did they do that showed loyalty? c. What the result of their actions—did their loyalty have positive or negative outcomes in the end? 3. Using the scenes of Romeo and Juliet that we have studied in class, find three quotations that show that a character is feeling torn or pulled in two directions by their loyalties. Write down the quotation and explain what it shows about the character and to whom they are loyal. Authority Authority is illustrated and explored in Romeo and Juliet. In Shakespeare’s time, authority was very closely linked in people’s minds to the natural  order of the world and to the will of God. For example, the authority of the king or queen was believed to be given to them by God. Therefore, anyone who went against the authority of the king or queen would be considered to be committing a crime or sin against the wishes of God. People who went against authority were seen as going against the natural order and many people believed that this could only end in disaster. Student Tasks 4. There are many other words related to the word ‘authority’. For example: authoritarian, authorize, authoritative. Look up each of these words and find out what form of word that they are, for example, noun, adjective, adverb. Write a brief definition for each of the words including the word ‘authority’. 5. Find and write down three examples from the play where one person or group has authority over another group. 6. Describe three situations in the play when a person or group disobeys authority. What is the end result in each situation? Which of these examples of disobedience are the most serious ones in your opinion? 7. Are there any situations in Romeo and Juliet where people in authority do not do their jobs properly? For example, do the people in authority always carry out their jobs as carefully and as well as they should? 8. What message or idea do you think Shakespeare might have wanted to say in Romeo and Juliet about the nature of authority and about obeying authority? Love Love in Romeo and Juliet is presented almost as a disease that makes you physically ill and that makes you behave in a foolish way. Student Tasks 9. Read the two statements about the theme of love in Romeo and Juliet. As  a group, choose the statement that you agree with more and find quotations and examples from the play to support your opinion. Be prepared to contribute your ideas to a class discussion. a. â€Å"Romeo and Juliet† is one of the greatest love stories of all times.† b. â€Å"Romeo and Juliet† is more about passion, hate, and the importance of obedience than it is about love.† Fate versus free will In Shakespeare’s time, fate was seen as your personal fortune or destiny that was predetermined by God. You could escape or avoid it. Your fate was said to be aligned with the stars (that is why astrologers have such importance for some people). On the other hand, there is free will. This is where a person takes control and makes his or her own destiny thereby changing the will of God. This was seen as a sin. Student Tasks 10. Write down three examples of fate or free will from Romeo and Juliet. 11. What message was Shakespeare trying to convey about fate and free will?

Management Consultancy Services Essay Example for Free

Management Consultancy Services Essay Following the Enron case and others, the place and role of professional advisers within corporate governance was thrown into public focus and as a result the professional management bodies across the world revisited their policies on various regulatory mechanisms. The policies formulated by Institute of Management Consultancy, United Kingdom is taken as a reference in the discussions below. The general principles are summarized. Self-regulation is best delivered through a modern, professional approach, i.e. through standards backed by disciplinary arrangements that are supported by external validation and a Code of Professional Conduct and Ethical Guidelines that apply to all members. A framework is required at the organizational and individual level to ensure that clients are able to make an informed decision about their choice of consultancy advice. A sector-wide definition of management consultancy should be developed that will assist in a number of ways, including the debate around self-regulation, and be sufficiently flexible to accommodate new providers of consultancy. The sector-wide definition should be Management consultancy is the provision to management of objective advice and assistance relating to the strategy, structure, management and operations of an organization in pursuit of its long-term purposes and objectives. Such assistance may include the identification of options with recommendations; the provision of an additional resource and/or the implementation of solutions. The definition of a management consultant should be Management consultants are those organisations and/or individuals that participate in the process of management consultancy within a framework of appropriate and relevant professional disciplines and ethics designed for the activity of management consultancy. The principle of detailed technical regulation of management consultancy should be rejected and that the essential skills of consulting are primarily behavioral, stressing the importance of competences and ethical standards. Any regulatory regime requires a significant element of independence from the profession in terms of membership and operation. The option of a regulatory system that provides easily accessible information from clients on the performance of firms and individuals should be considered carefully. The global nature of consultancy means that the complexities of jurisdiction and applicable law need to be taken into account and the dangers of regulatory systems being used as restraints on trade or for the furtherance of the interests of trade blocs recognized. The question of the interaction of parallel regulatory systems needs to be explored thoroughly with a wide range of professional and trade bodies. Management consultancy is immensely competitive. Any self-regulatory regime must not fetter the ability of management consultants to compete for business, with the opportunities for other companies that they may bring. The Government does not have a formal role in regulating the profession of management consultancy. Its role is to encourage and support stakeholders in management consultancy, including clients and other institutes, to develop a system that protects users and enables the UK profession to compete in a global market. 2. PROFESSIONAL CONSULTANCY ORGANIZATIONS CHALLENGES Traditionally the state has awarded associations of professionals the privilege of self-regulation in return for an assurance that members abide by a set of standards and an ethical code of conduct to ensure protection of the public interest. As increasing levels of education and social awareness give rise to greater expectations traditional structures, rules and regulations are challenged and justification for privilege is questioned. The position of trade and professional bodies is also made more complex by the increasing demand from members for such bodies to defend them from these pressures. This representational role has to be balanced carefully against the public protection responsibility. The regulatory function itself is not without its pitfalls. They are cent red on ensuring that everyone in the market is covered, how any regulations are to be enforced and also possibly ensuring that restrictive trade practices legislation is not used against them. All such arrangements are potentially unstable and perhaps are held together predominantly by the fear of more onerous statutory regulation. But these difficulties are compounded in an international environment. The increasing globalization that result in emergence of a single market mean that the developments of rules and regulations concerning two issues competition amongst professionals and standardization of qualifications are of particular concern. But the profession is also global in nature and regulation has also to be seen in against a shifting pattern of international trading and political structures. One driver for change is seen as ..deregulation and privatization, combined with a gradual shifting of policy-making to the global level. If regulation is the key, what form should it take? It can be introduced at a number of levels, i.e. the activity (technical regulation); individuals (standards and qualifications); firms (the trade association model) or the profession as a whole (ethics and principles). All of them have their difficulties. Some believe that the accounting profession in the USA had the wrong approach, i.e. Based on strict adherence to rules, it inadvertently encouraged innovations of the worst kind; creative accounting. 3. SHOULD MANAGEMENT CONSULTANCY BE REGULATED? There is, equally, the view that regulation is not needed at all. The market will regulate itself. This, of course, ignores that fact that business takes place within a societal framework and the view that the market is the ultimate regulator is, surely, flawed. It is based on the notion, sound in theory but questionable in practice, that the market is a perfect mechanism. Others suggest that the secret lies in the education of the client to make it an informed marketplace. It also has to balanced with the view that, if management consultancy wishes to be seen as professional, Professional awareness and behavior come when the early juggling with a little knowledge gives way to skilled application of a generally accepted body of knowledge according to accepted standards of integrity. It is also the case that the development of partnerships between clients and professional service firms (including investment by the latter in the former) may well limit the willingness of clients to shop around. The key question then is what is regulation for. In essence of course it is to ensure that the customers or stakeholders receive the goods and services that they need and that the suppliers claim to provide. In the case of management consultancy this must mean that clients receive the best possible advice to help them in taking their organizations forward. In a market dominated by a few global brands, it is about extending the transparency and extent of choice to enable clients to choose on the basis of expertise, quality of delivery and cost. It is also about balancing the need to extend these principles down from the firm to the individual and the costs of any system. The government view has been that good self-regulation coupled with demanding industry and people standards help companies compete in a global marketplace. When combined with effective self-regulatory systems and where appropriate supporting mechanisms exist to encourage good practice and resolve cross-border disputes, this development will reduce barriers and realize a single market worldwide. 4. STEP 1 IN REGULATAION WHO ARE MANAGEMENT CONSULTANTS? A number of definitions have been developed in recent years. The following is a small selection: Management consultants are used first to provide wider additional expertise than is available within a single organization. Thus a change in production or marketing may require expertise in designing and implementing a new system. Secondly, management consultants are used to provide objective appraisals where it is often easier for the expert outsider to see the broader picture and recognize the long-term requirements. Thirdly, the management consultant may be needed to provide additional assistance where there is a temporary increase in the management workload. This may be to cope with a major change or new development in any area of management responsibility. The rendering of independent advice and assistance on management issues. This typically includes identifying and investigating problems and/or opportunities, recommending appropriate action and helping to implement those solutions. Management consulting is an independent professional advisory service assisting mangers and organizations in achieving organizational purposes and objectives by solving management and business problems, identifying and seizing new opportunities, enhancing learning and implementing changes. The term Management Consultancy applies when a firm is engaged for a definitive duration to undertake specific enquiries, conduct studies, identify options and make recommendations or give advice of a strategic nature relating to the organization, management and operation of [the organization] for consideration/implementation. These definitions or descriptions have a number of threads in common. They are concerned with management issues of a significant, although not necessarily strategic, importance. Secondly, they are concerned with the role of the expert outsider. Finally, they extend the role of management consultants beyond advice and into implementation. Taking these threads into account the Institute believes that the sector-wide definition should be Management consultancy is the provision to management of objective advice and assistance relating to the strategy, structure, management and operations of an organization in pursuit of its long-term purposes and objectives. Such assistance may include the identification of options with recommendations; the provision of an additional resource and/or the implementation of solutions. Some have raised the issue of whether, if the professional activity is defined, the role of the individual management consultant also needs to be placed within a definitional framework. 5. REGULATION WIDER ISSUES Conversely, it is likely to be the case that others, even if introduced for the best of reasons, may see any system of regulation, as a restraint of trade. The danger is that the introduction of any self-regulatory system may also require an accompanying increase in bureaucracy and industry overheads and that the perceived failure of any such system may provoke a call for statutory intervention. The potential costs of any regulatory regime, however light its touch, are also of concern when Government does not seem to appreciate the costs, whether financial or opportunity, that may arise. Additional administration for practices and activity by professional bodies require resourcing and, in many cases, it is practitioners who have to bear the burden. The reality is that management consultancy, like every other business, is immensely competitive. Any regulatory proposals must take into account the need for the consulting profession to retain flexibility to adapt to a new global and technology-driven world. While global practices dominate the market, internal consultancies within domestic companies are turning to external and, hence, foreign markets, for business and small practices in niche markets are also competing on a global stage. The key is responding to the needs of clients rather than a regulatory regime that will always be behind developments in the marketplace. 6. CODE OF ETHICS INSTITUTE OF MGMT CONSULTANTS, USA All IMC USA members pledge in writing to abide by the Institutes Code of Ethics. Their adherence to the Code signifies voluntary assumption of self-discipline. The Code specifies: Clients * Members will serve their clients with integrity, competence, and objectivity, using a professional approach at all times, and placing the best interests of the client above all others. * Members will establish realistic expectations of the benefits and results of their services. * Members will treat all client information that is not public knowledge as confidential, will prevent it from access by unauthorized people, and will not take advantage of proprietary or privileged information, either for use by them, their firm or another client, without the clients permission. * Members will avoid conflicts of interest, or the appearance of such, and will disclose to a client any circumstances or interests that might influence their judgment and objectivity. * Members will refrain from inviting an employee of an current or previous client to consider alternative employment without prior discussion with the client. Engagements * Members will only accept assignments which they possess the expertise to perform, and will only assign staff with the requisite expertise. * Members will ensure that before accepting any engagement a mutual understanding of the objectives, scope, work plan, and fee arrangements has been established. * Members will offer to withdraw from a consulting engagement when their objectivity or integrity may be impaired. Fees * Members will agree in advance with a client on the basis for fees and expenses, and will charge fees and expenses that are reasonable, legitimate and commensurate with the services delivered and the responsibility accepted. * Members will disclose to their clients in advance any fees or commissions that they receive for equipment, supplies or services they could recommend to their clients. Profession * Members will respect the individual and corporate rights of clients and consulting colleagues, and will not use proprietary information or methodologies without permission. * Members will represent the profession with integrity and professionalism in their relations with their clients, colleagues and the general public. * Members will report violations of this Code to the Institute, and will ensure that other consultants working on behalf of the member abide by this Code. The Institute of Management Consultants USA, Inc. (IMC USA) adopted its first Code of Ethics in 1968. Since that time IMC USA has modified the wording of the Code for additional clarity and relevance to clients. The current Code was approved February 22, 2002. It is consistent with the International Code of Professional Conduct published by the International Council of Management Consulting Institute (ICMCI) of which IMC USA is a founding member. Members who apply for the CMC (Certified Management Consultant) designation must pass a written examination on the application of the IMC USA Code of Ethics to client service. The CMC mark is awarded to consultants who have met high standards of education, experience, competence and professionalism. 7. CODE OF ETHICS THE GROUND REALITY This paper is based on an Ethics Survey conducted by the Institute of Management Consultants among American business consulting clients of IMC members who are Certified Management Consultants (CMCs). Results * Over-promising expected results and/or benefits (Nearly half of the respondents-46%) * Not serving the best interest of the client (32%) * Under-delivering results vs. commitment (31%) A high percentage of respondents40%indicated that they believe professional service firms would lie to protect themselves. Thirty-nine percent (39%) also indicated that they think employees would lie to protect themselves. Counterbalancing this, however, was the expression of 54% of the respondents who indicted that in a difficult situation, they believe employees will behave honorably. Half of the respondents also believe that professional service firms do place a high value on the welfare of the clients organization. It can therefore be concluded that while business executives believe that both employees and professional service firms do have an interest in the success and welfare of the organization/enterprise, they also feel that both groups would be inclined to act to protect their own interest or enhance their own position-an action which could inevitably be to the detriment of the enterprise. Two additional issues in which professional service firms can be faulted by business executives included: * Allowing the projects scope to expand/creep. (One-fourth of the respondents indicated this was happening frequently.) * Being imprecise or non-specific when setting expectations. (Only 19% indicated that this happens frequently, yet 68% indicated this occasionally happens.)

Elements Of Struggle Between Passion And Reason

Elements Of Struggle Between Passion And Reason In nineteenth century literature a lot of importance was given to passion and emotional appeal in preference to reason and logic. Creative writing and fiction were usually charged with passion and struck a chord with the readers. For any work of fiction or non-fiction the main content needs to have a reasonable plot, theme, structure and organization for it to be of sustained popularity and wide readership. The books included in this study, Cry, the Beloved Country by Alan Paton and Frankenstein by Mary Shelley have elements of both passion and reason even though a clash between these two elements is evident in both stories. Cry, the beloved country, for the unborn child that is the inheritor of our fear. Let him not love the earth too deeply. Let him not laugh too gladly when the water runs through his fingers, nor stand too silent when the setting sun makes red the veld with fire. Let him not be too moved when the birds of his land are singing, nor give too much of his heart to a mountain or a valley. For fear will rob him of all if he gives too much (Paton 101). In the above lines from the story, the writer brings about the struggle between the feelings of ownership and belonging of the protagonist, Stephen Kumalo, and the fear of his beloved country falling apart because of racial discrimination and racial hostilities between the whites and the blacks in South Africa. The other theme of clash is between the route to progress and development for the blacks in urban centers like Johannesburg at the cost of the breaking up of families and tribes in rural South Africa. The dichotomy is between progress and urbanization on the one hand and preserving traditions and strengthening relationships on the other. The main themes are of the clash between the privileged and the colonized, the haves and the have-nots. In Frankenstein, Mary Shelley has drawn the readers attention towards the clash between science and the occult. Victor Frankenstein who creates the monster represents reason and the monster represents passion. Learn from me, if not by my precepts, at least by my example, how dangerous is the acquirement of knowledge and how much happier that man is who believes his native town to be the world, than he who aspires to become greater than his nature will allow (Shelley 50). In the above lines, the author has tried to elaborate on the pitfalls that the mere quest for knowledge devoid of responsibility and control can have on mortal lives. So the struggle in this story is between reason in the form of science and scientific invention against the passion of the monster which is a creation of the scientist. Frankenstein is a story of an irresponsible scientist who in the pursuit of knowledge creates a monster that nobody is able to control and the monster continues to perpetrate atrocities and chaos. It is a lesson for the reader to bear in mind that curiosity and the mission to gain knowledge is good but the seeker of knowledge must also be capable of taking responsibility and have courage to bear negative consequences in case a need arises. There are a couple of common themes in both these novels. The colonizing of black people in South Africa and disbanding families and tribes in order to profit from cheap labor created the monster of racial hooliganism and lawlessness in Johannesburg. The whites created the black labor force but did nothing to ensure that they remain happy and rooted. The abject poverty and dire living conditions of the black workers created the rift between the rich mine and factory owners and the displaced black laborers. Similarly in Frankenstein Victor Frankenstein created the monster but did nothing to provide a sense of belonging and ownership which encouraged the monster to feel disowned and become wild. The themes of colonialism and imperialism are present in both novels. It is the struggle between the white and black, the rich and poor, the rulers and the ruled in Alan Patons story while the theme of the creator and the created permeates Mary Shelleys novel. Isolation and the sense of lack of belonging have created both the monster and Absalom. The monster seeks the love and acknowledgment of his creator while Absalom leaves his village, Ndotsheni, to seek knowledge and employment. So both the monster and Absalom feel isolated from their people and take to ways that harms others more than they can control. Stephen Kumalo is the pastor of a small village in South Africa and lives in his own world, quite disconnected with the times and happenings in urbanized centers like Johannesburg. When he comes to Johannesburg to help rehabilitate his sister, Gertrude, he is brought face to face with the realities of life in South Africa. He realizes that his world was collapsing and that the main tragedy of his people was that things like relationships and innocence were breaking down and no one was doing anything to mend them. He says, It suited the white man to break the tribe, but it has not suited him to build something in its place (Paton 46). Stephen Kumalo is a man obsessed with a singular quest to seek his son and rebuild the community. Similarly, Victor Frankenstein is obsessed with seeking knowledge and acquiring power. He wanted to play God and test his ability to give life to an animal (Shelley 51). The conclusion of both the stories engenders calm and relative hope. In the end Absalom realizes his mistake and is reconciled to his fate and Stephen Kumalo is able to bring his sister and Absaloms pregnant wife back to the village to try and rebuild his tribe with the help of James Jarvis. The monster in Frankenstein grieves over the death of his creator and is reconciled to his self-imposed exile in the North Pole and subsequent death. He realizes that his atrocities in order to seek revenge did not yield the desired results and he continued to be abandoned and isolated. In both stories, there is a sense of catharsis with Absalom writing home to his parents and the monster grieving over his master. Even though both ends are tragic there is a faint ray of hope in both novels.

Psychoanalysis and Joseph Conrads Heart of Darkness Essay -- Heart Da

Psychoanalysis and The Heart of Darkness  Ã‚        Ã‚  Ã‚   In Lacanian psychoanalysis, telling stories is essential to the analysand's (re)cognition of trauma. Julia Kristeva refers to the analysand's narrative as an instance of "'borderline' [neurotic] discourse" which "gives the analyst the impression of something alogical, unstitched, and chaotic" (42). She then explores the pleasure (jouissance) that the analysand experiences in the course of Lacan's talking cure. For the analysand, the pleasure is in the telling: "[T]he analyst is struck by a certain maniacal eroticization of speech, as if the patient were clinging to it, gulping it down, sucking on it, delighting in all the aspects of an oral eroticization and a narcissistic safety belt which this kind of non-communicative, exhibitionistic, and fortifying use of speech entails" (42). This notion of pleasure-in-telling serves both as a point of departure in my reading of Marlow's narrative--his own talking cure--and as a means of interrogating the pleasure-in-reading within the narratological economy of desire. In his Freudian interpretation of the Heart of Darkness, Peter Brooks asserts that "we must ask what motivates Marlow's retellings--of his own and Kurtz's mortal adventures" (239). Brooks concludes that the primary motivation is Marlow's search for some kernel of essential meaning at the core of Kurtz's tale. Reading in a Lacanian register, I argue instead that the search for meaning plays a secondary role to the telling of the tale itself. Indeed, as Slavoj Zizek notes, symptoms have no meaning outside the context of the recreated scene of trauma: "The analysis produces the truth, i.e., the signifying frame which gives to the symptoms their symbolic place and meaning... ...tial meaning of being in the world were revealed and every trauma were laid bare, there would be no questions left to ask and no stories left to tell. By not revealing the heart of darkness--which Lacan would argue can never be revealed--Conrad leaves the necessary space for desire in the narrative. Thus, the narratological economy of desire is maintained.    Works Cited Brooks, Peter. Reading for the Plot: Design and Intention in Narrative. Cambridge: Harvard UP, 1984. Conrad, Joseph. Heart of Darkness. New York: Dover, 1990. Kristeva, Julia. "Within the Microcosm of 'The Talking Cure.'" Interpreting Lacan. Eds. Joseph Smith and William Kerrigan. New Haven: Yale UP, 1983. Zizek, Slavoj. "The Truth Arises from Misrecognition." Lacan and the Subject of Language. Eds. Ellie Ragland-Sullivan and Mark Bracher. New York: Routledge, 1991.      

Michael Moore :: essays research papers

Michael Moore ‘Michael Moore is one of the most popular but also one of the most feared and hated people in America’. Why is this? Michael Moore is seen by the American society as a representative to the people, or as a public disturbance, expressing the views of an ‘average American’ to the rest of the world, in such mediums as film, text, presentations and interviews. There are many reasons to Michael Moore’s popularity and hate, which all come from his productions and beliefs. The way Moore delivers his information to the society comes in many different forms, and strikes up many different views upon his opinion as well. The views that arise in Michael Moore’s ideas and plans are taken to a higher scale than the ordinary American citizen and people fear Moore will run in politics one day. Some of his words are controversial, others pure fact and some statements are stretched far out of context. Many of Michael’s ideas run through his film, Bowling for Columbine, his multiple press/film conferences and award ceremonies and many interviews with highly ranked people. Focusing on this film, many issues and themes are present from a single movie length feature. Michael Moore raises such issues as violence, crime and killings, but most importantly, gun laws. Michael Moore presents information and facts to the people, because they need to know. Michael strongly believes in this, as many people can see, how Moore mercilessly uses his tricks and taunts to lure out important pieces of information from his interviewees, and making fools of them. With this point, it is one of the main reasons why Michael Moore is one of the most feared or hated people in America. With many different groups having their own opinions upon this man, Michael believes himself to be informing the people about issues he himself would like to know about. And no matter how this information is drawn out, he is there to present it. Throughout his movie ‘Bowling for Columbine’, Michael uses a different variety of ways to present his information to the viewers, including dramatic, humorous, shocking, satirical ways to convey his message.

Corporate Social Responsibility Essay -- Social Responsibility Essays

Contemporary business is one of the most important factors to promote social development and six elements have significant influence on it. They are corporate social responsibility, technological paradigm shifts, financial market, legislation, environment issues and business ethics. Corporate social responsibility is called CSR for short. The definition of CSR is companies should be responsible for suppliers, costumers, environment and community besides earn profit and responsible for their shareholders. The core of CSR is protecting their employees, including not discrimination, respect different culture. Technological paradigm shifts reflect social development. There are three industrial revolutions in history. Each of them bring science and technology progress rapidly and that has given a powerful propel to the productive force of the world and business, economic and social development of humanity. Comprehensive financial market systems consist of securities market, discount marke t; insurance market a foreign exchange market, finance and business are independent and mutually primitive. Government makes legislation in order to ensure the interests of citizens are protected. Legislation related many filed such as business, environment, and public services. Environment issues are big problems for modern society. Environment involves many fields, for instance business. Most companies pay much attention on business ethics. Because good business ethics is the basis of cooperation .If companies lost business ethics that means they lost company loyalty. As people all know if companies cannot manage their business with integrity or treat their clients and vendors without respect, they won’t earn partners trust and establish unbreakable ... ...distillation, desalination and ultraviolet disinfection [10]. And Reengineering solutions to global warming are receiving ever more attention, and for good reason. Science reported that top U.S. climate scientists gathered at Harvard this month to explore ways reengineering might lower the global temperature. Mimicking the natural cooling effects of volcanic eruptions by releasing massive amounts of sulfur into the atmosphere is one idea. Another is to increase the planet's reflectivity by spraying seawater on ocean clouds or floating shiny Mylar balloons into low-Earth orbit [11]. At present environmental issues are regarded by all the countries and it is a subject very worthy to be studied. People try their best to find the best way to solve these issues. That is not only benefit for nature, but also good for sustained development of human society. ..

African Allele Essay

It is a fact that Central Africa is a rural area while the United States is highly urbanized. This means that diseases are more prominent in the African territory, one of which is the malaria. This widespread illness caused evolution to favor a type of change in the human body to protect it from the deadly virus. This protection is the heterozygous make up of the hemoglobin gene, where one allele is the abnormal one that causes sickle-cell anemia. When comparing three types of persons, one with homozygous normal alleles, another with a heterozygous pair, and finally one with a homozygous pair of abnormal alleles, those with the heterozygous pair would have the greatest chance of surviving the conditions of Africa. Having a pair of normal alleles would not save a human from malaria infection, and having a pair of abnormal alleles would cause sickle-cell anemia that can also kill the patient. Thus, in places such as Africa, the population has quite a number of people having the heterozygous hemoglobin gene. The lower number of sickle-cell allele carriers in the United States can be attributed to two main reasons. First, malaria is not as prominent in the United States as it is in Africa. People then did not adapt that much and this abnormal allele haven’t evolved that much. Another is the intermarriage between Africans and Americans. If an African, who carries the sickle-cell allele, would marry an American having a homozygous healthy gene, their children would only have a 50% chance of getting that trait, as compared to an African-African marriage (both heterozygous sickle-cell alleles), where the chance of getting the allele is 75%.

Nephron Technology for Lube Oil

Nephron technology makes a difference Engr Maliha Maisha Rahman Bannichi Enterprise limited Literature Review:TBN: In short, a TBN (total base number) measures the amount of active additive left in a sample of oil. The TBN of a used oil can aid the user in determining how much reserve additive the oil has left to neutralize acids. The lower the TBN reading, the less active additive the oil has left. Oil’s function is to lubricate, clean, and cool the engine. Additives are added to the oil to enhance those functions. Viscosity: Technically, viscosity is defined as resistance to flow.Commonly though, we think of it as an oil's thickness. To be more specific, it is the thickness of an oil at a given temperature. The viscosity of an oil could be reported at any temperature, but to standardize things, most laboratories report either a low temp (100F or 40C) or a high temp (210F or 100C) and stick with either SUS or cSt. The standardized temperature reading allows us to compare appl es to apples for judging the thickness of the oil. Single Grade ; Multi Grade Viscosity: today since most gas- or diesel-engine manufacturers recommend multi-grades.At operating temperature, a straight weight performs just as well as a multi-viscosity oil, and there is nothing wrong with using a straight weight. It's just a simpler form of oil. Some diesel fleets still use straight weights, as do about half the piston aircraft operators. The difference between multi-grade and straight-weight oil is simply the addition of a viscosity improving (VI) additive. The most common grade of automotive oil in use today is the 5W/30, which is a mineral oil refined with VI additives that leave it reading as an SAE 5W viscosity when cold, yet an SAE 30W when hot (210F).The advantage to the multi-weight is that when starting the engine, the multi-viscosity oil (with its thickness of an SAE 5W when cold), allows the engine to spin over more easily. The most common diesel use oil is 15W/40. It is a n SAE 15W oil with a VI additive that leaves it the thickness of an SAE 40 weight at operating temperature. What makes an oil a diesel-use oil (rather than automotive-use) is the level of additives used. Diesels require heavier levels of dispersant and anti-wear additives. These heavier additive levels are objectionable for automotive engines since they may interfere with the emission controls andated by the EPA. Need To Choose the Proper Viscosity: We are seeing that trend for newer engines, for which the recommended grade is getting progressively lighter. The common 10W/30 has become a 5W/30, and some manufacturers even recommend 5W/20 oil. On the other hand, we can't see (in oil analysis) where it hurts anything to run heavier 10W/30s or even 10W/40s in modern automotive engines. The heavier oils provide more bearing film, and that's important at the lower end. If your oil is too light, the bearing metals can increase. If the oil is too heavy, the upper end metals can increase.Th e trick is to find the right viscosity for your particular engine, which is why we suggest following the manufacturer's recommendation. Changes in Viscosity/Adding additives? Then the Result Comes: Adding anything foreign to your oil can change its viscosity. Some types of after-market oil additives cause a quite high viscosity at operating temperature. While an additive might improve bearing wear, it can often cause poorer upper-end wear. We don't recommend any type of after-market additives. Other changes to viscosity can result from contamination of the oil.Moisture and fuel can both cause the viscosity to increase or decrease, depending on the contaminant and how long it has been present in the oil. Antifreeze often increases an oil's viscosity. Exposure to excessive heat (leaving the oil in use too long, engine overheating) can also increase viscosity. When your oil's viscosity comes back as either lower or higher than the â€Å"Should Be† range, something is causing it. If the high/low viscosity is hurting wear, the key is to find out what it is and repair your engine or adjust your driving habits accordingly, to correct the viscosity and optimize your engine's efficiency.If you decide to use a different viscosity oil than what the manufacturer recommends, you might want to use oil analysis while you are experimenting. Your wear data doesn't lie. People selling oils and additives may be sincere, but they don't have to live with the results. They simply smile a lot on the way to the bank. MoistureProblems: Industrial oils run â€Å"cold† compared to other (such as automotive-use) oils, and they tend to accumulate moisture. The moisture comes from humidity in the air, or in some cases, it's directly introduced to the oil from coolants and related systems.Moisture affects the lubricity of the oil, decreasing its effectiveness. Moisture in the oil can cause a variety of problems, such as poorly running hydraulic rams, machine sizing, and chatte r. Another negative effect of moisture in oil is acidity. Oil, by its molecular nature, cannot become an acid. But there is always a little moisture present in oils operating at relatively cool temperatures, and that moisture can turn acidic. Acids in a machine's oil sump will corrosively attack internal parts not only the metallic parts, but the seals as well. Corroded valves become ineffective.Many headaches in a machine's operation can be directly attributed to oil condition. Though oils do not respond to the pH test, there is a neutralization test called Total Acid Number (TAN) that can easily spot oil that is becoming problematic. AbrasionProblems Industrial oil becomes abrasive from wear metals, abrasive dirt, and particle contamination. The most serious result of abrasive oil is the detrimental effect it has on seals. Machine seals are lubricated by the system's oil, and they will last a long time if the oils are maintained effectively.If they are not maintained properly, the seals will degrade and cause leakage. Leaking machines require pans under them, which need to be vacuumed regularly, and the waste oils pose a disposal problem. Fresh oil is purchased needlessly, running up maintenance costs. Machines that leak oil also run the risk of being run low on oil and having improper oils used as replacement. All these expensive problems can be eliminated by keeping machine oils in serviceable condition. WhatAboutFilteringOil? Many industrial operations hire filtration companies to filter insolubles and abrasive contaminants from their oil.Some plants operate their own filtration equipment. Filtering oil that's currently in use is a good idea, and it helps companies avoid needlessly purchasing virgin oil products, but it has limits. Oil that is filtered too many times can contain damaged additives. If the additives are damaged, the oil can't function effectively: the oil loses lubricity and becomes oxidized. There is a point at which the additives either n eed to be restored or the oil needs to be replaced, and oil analysis is useful in determining this point. It can also help to rate the effectiveness of a company's filtration program.Not all wear metals and abrasive contaminants can be filtered out of the oil; they tend to accumulate and eventually reach levels that leave the oil unserviceable. A test known as the ISO Cleanliness Code (also called a â€Å"Particle Count†) can be used to rate the cleanliness of an oil sample. This test also shows the effectiveness of the machine's in-line oil filtration. Insolubles test : The insolubles test measures the total insoluble materials in an oil sample, that is, all solid or liquid materials that are not soluble (won't mix) in oil.Virgin oil shouldn't have any insoluble materials in it. When it occasionally does, the most we normally find is a trace level. The insolubles in virgin oil are from the normal oxidation process of the oil, which leaves free carbon in suspension when oxyge n forms with hydrogen (oil is a hydrocarbon). The insolubles test is a centrifuge method. A measured volume of oil is mixed with a heated solvent, agitated, and spun at high speed. Insoluble materials collect at the bottom of a tapered glass tube and can then be quantified.The insolubles test is a fair measure of how fast the oil is oxidizing and receiving contaminants, and how effectively the system's oil filtration is functioning. Industrial oil normally contains very low insolubles due to the few and relatively mild heat cycles the oil experiences (heat cycles accelerate the oil's normal tendency to oxidize). Further, oil filtration on industrial machines may filter particles as small as 2 to 10 microns, keeping the oil pristine for a very long time, often years. Automotive and aircraft oils however, suffer the most difficult environmental problems of all types of oils we analyze.They regularly receive blow-by products from the combustion process. They suffer extreme heat cycles. Any contaminant in the oil will accelerate the oxidation process, causing insoluble materials to increase. Engine oil needs to be changed regularly due to all of the above. Excessive insolubles can form in an engine oil if the oil: is running hot, is receiving more than a normal amount of contamination, is suffering more (or more severe) heat cycles than is normal, is being run longer than a typical use cycle, or, on the other side of the coin, if oil filtration is marginal or relatively ineffective.If we found no contamination in your oil and your change intervals are normal, we often mention a problem at oil filtration as a possible cause of higher insolubles. Insolubles may be forming because your oil change interval is too long for the condition of the engine. Your oil filter may be inferior. It is possible the oil filter bypass valve has relived if the filter is becoming restricted. The filter system bypass may also open upon unusually cold starts when the oil is too thick to pass through the filter media. Once the bypass relieves, the filter is effectively out of the system.Fig: insoluble pentane and tolueneReport of E16(without using nephron system) and E-45 (with our nephron system):Figure: working procedure of nephronMarine Engineering thesis- 30000 hours lubricating oil continued using experimentEngine specification, graphs showing lube oil change and viscosity, Tables showing wear and tear ratio. Engine Specification Engine model| | 8N21AL-EV| | Type| Vertical water-cooled 4-cycle diesel engine| Number of cylinder| 8| Cylinder bore x stroke [mm]| 210 x 290| Total displacement [lit. ]| 80. 36| Continuous rated output [kW(PS)]| | 1300 (1768)| |Engine speed [min-l]| | | 900 | 1000| | | Generator capacity [kWe]| | 1200| | Combustion system| Direct injection| Starting system| Air-motor starting| Engine model| | 6N21AL-EV| | Type| Vertical water-cooled 4-cycle diesel engine| Number of cylinder| 6| Cylinder bore x stroke [mm]| 210 x 290| Total displacemen t [lit. ]| 60. 27| Continuous rated output [kW(PS)]| | 970 (1319)| | Engine speed [min-l]| | | 900 1000| | | | Generator capacity [kWe]| | 900| | Combustion system| Direct injection| Starting system| Air-motor starting| | | | | | | | | | | | | | | | | | | | | | | Conclusion: The nephron system cleans the impurities in the LO at almost the same time that they appear, continually cleaning and maintaining the oil. This is the main reason why this system was selected for this experiment. Those particles of the lube oil that do deteriorate via oxidation are so small when using the filtration system of the nephron system that they can be disregarded. The particles of lube oil that is lost when using lube oil are those that are oxidized, evaporated or destroyed by high temperature.In other words, the ratio of molecules with large molecular weight grows as time passes using the lube oil. This is because the molecules which are smaller are more susceptible to heat and are therefore lost more easily. The oil begins to resemble the properties of the high grade naturally occurring lube oil in such location as bright stock. The actual burning proof load of this oil is approximately 25% better than that of new oil. For these reasons it is natural to use nephron system. The more time proceeds it gets more viscous.

Bribery & International Monetary Fund

The end of twentieth century and the beginning of new millenium have seen the emergence of bribery from a predominantly political, national or regional concern to an issue receiving global attention. In 1996, the leadership of the World Bank and the International Monetary Fund (IMF) publicly denounced bribery and corruption as an obstacle to economic growth and development.Both institutions vowed to focus on the role of governance in growth and development and to give greater priority to combating bribery in their own programs. That same year, the Organization of American States (OAS) approved the Inter-American Convention against Corruption while the United Nations General Assembly called on member states to â€Å"take effective and concrete action to com ¬bat all forms of corruption, bribery and related illicit practices in international commercial transactions† (Elliot, 2).Elliot defines bribery as â€Å"practice by which an individual who can take decision or action on behalf of others by virtue of his authority or position is influenced by paying or offering monetary benefits for influencing him to take an action or decision which he would not have done otherwise† (Elliot, 4). As a result of the resurgence of interest in bribery as a major global issue, there has emerged a considerable research effort devoted towards detemiining the causes, costs, and consequences of bribery.From the macroeconomic perspective the literature for the most part has focused on the impact of bribery on investment, growth and development, in its analysis of the consequences of bribery. For example, Shleifer and Vishny argue that bribery impedes development and lowers economic growth by discouraging productive investment while Mauro provides tentative empirical evidence for this negative impact of bribery on investment and growth (Shleifer and Vishny, 601, Mauro, 683).There is considerable evidence to indicate that bribery and corruption are common in foreign trad e. The payment of bribes by firms and the receipt of bribes by public officials in the procurement and award of export contracts is a standard business practice in foreign trade. As a high-ranking corporate official has noted, â€Å"All of us involved in international business are aware that certain payments to government officials are quite common and an accepted method of doing business in many parts of the world† (Basche, 2).The US Department of Commerce, National Export Strategy Report (1996), states that since mid-1994, â€Å"we have learned of significant allegations of bribery by foreign firms in 139 international commercial contracts valued at $64 billion†¦Bribery continues to be pivotal in many export competitions, with the bribing companies still winning an estimated 80 percent of the contract decisions† (Tanzi, 363). From practical perspective, bribery manifests in a variety of forms. The bribe need not always be a monetary payment. There are more subtl e forms of bribery such as â€Å"entertain ¬ment expenses†, gifts in kind or gifts of services.The bribe to influence a favorable decision could be the provision of a â€Å"rent-free villa on the French Riviera or an expense-free weekend in Las Vegas† (Jacoby et al, 28). It could be a gift of a house or property or it could be the financing of a relative's education in the university. In addition to such payments, contacts and networks estab ¬lished though ethnic or language links or past dealings may also play a part in influencing the decision to award export contracts. Moreover, the bribe paid in order to obtain an export contract is sometimes regarded as a fixed cost of doing business overseas.Corruption on the federal level is a pervasive and universal phenomenon. It is a rare industry that has not been tainted by a corruption scandal involving the payment or receipt of bribes in the procurement or award of trade contracts. Incidence of bribery has spanned a n umber of industries, ranging from the aircraft, pharmaceutical, machinery and equipment, and chemicals industries to electronics. For instance, a byproduct of the Watergate investigation of the 1970s was the discovery by the Special Prosecutor that US companies were involved in making illegal contributions of corporate funds to domestic political campaigns.This led the Securities Exchange Commission (SEC) to investigate these corporations to determine if there had been a violation of federal se ¬curities laws. The SEC investigation revealed a number of corrupt practices including the payment of bribes to foreign officials in order to secure business abroad. Over 400 US compa ¬nies, including 117 of the Fortune 500 companies, were disclosed to have made questionable or illicit foreign payments in excess of $300 million (Sheffet, 290). One of the more prominent investiga ¬tions centered around Lockheed Aircraft.The SEC found that Lockheed had paid millions of dollars in bribes t o high-ranking foreign officials in order to secure aircraft export contracts. Other firms involved in the disclosure of questionable payments associated with export sales were Johnson & Johnson, Colgate-Palmolive Co. , Pfizer Inc. , American Home Products, and others. It was such disclosures that prompted the US Congress to enact the Foreign Corrupt Practices Act of 1977 (FCPA) which outlaws the bribery of foreign government officials by US firms in order to obtain or maintain business abroad.On a state level corrupt state government is more likely to be involved in transactions that are more personally lucrative rather than those that are more profitable for the state (Shleifer and Vishny, 614-615). In other words, corrupt state officials tend to spend the state budget on sectors which have more bribery and bring more personal gain to them than sectors which have less bribery and less beneficial to them (Shleifer and Vishny, 615).As a result, state can even change â€Å"an invest ment away from the highest value projects, such as health and education, into potentially useless projects, such as unnecessary infrastructure† (Shleifer and Vishny, 616). Shleifer and Vishny point out that this tendency of corrupt state government suggests that many corrupt bodies of power spend more on defense and security than on public services and interests such as education since the former allows larger opportunities of bribery.Thus, according to these researchers analysis, corruption shifts an investment from public services to construction contracts; as a result, corruption reduces spending on education, healthcare and other social projects. WORKS CITED Basche, James R. Jr. , Unusual Foreign Payments: A Survey of the Policies and Practices of U. S. Companies, New York, 1976 Elliot, Kimberly Ann, (ed. ) Corruption and the Global Economy, Washington, DC: Institute for International Economics, 1997 Mauro, Paolo, â€Å"Corruption and Growth,† Quarterly Journal of E conomics, Vol.110, No. 3, p. 681-711, August 1995. Sheffet, Mary Jane, â€Å"The Foreign Corrupt Practices Act and the Omnibus Trade and Competitiveness Act of 1988: Did They Change Corporate Behavior? † Journal of Public Policy and Marketing, Vol. 14. No. 2, p. 290-300, Fall 1995 Shleifer, Andrei, and Robert W. Vishny. â€Å"Corruption. † The Quarterly Journal of Economics 198(3): 599-617, 1993 Tanzi, Vito, â€Å"Corruption around the World: Causes, Consequences, Scope and Cures,† IMF Staff Papers, Vol. 45. No. 4, p. 559-94, D

Just Lather, That’s All Essay

In the story, â€Å"Just Lather, That’s All† by Hernando Tellez, the barber would have been a coward had he killed Captain Torres because, when he killed the captain he was unarmed. Secondly, he would have to flee leaving all he had behind. Lastly, he would have been vulnerable. The barber was weak and afraid of killing captain Torres and to be called as the murderer of the captain. The barber would have been a coward because; he killed the captain when he was unarmed. As soon as the captain entered, â€Å"he took off his bullet – studded belt that his gun holster dangled from. He hung it up on a wall hook and placed his military cap over it† (48). The barber knew that the captain was unarmed and as per his thoughts, this was the best time to kill the captain and as he was unarmed, he would not be able to attack the barber. He was a coward as he thought of killing captain Torres when he was unarmed. Secondly, the barber would have been a coward because he would have to flee leaving all he had behind. He was well aware that he would have to run and thus he made a statement, â€Å"I would have to flee, leaving all I had behind, and take a refuge far away† (51). He would have to run, saving himself from Torres’ people. As he would have killed the captain cowardly, he had to hide his face from the society. He would have to find places to hide himself from Torres’ people. He might also have to lose his job. Furthermore, the barber would have been a coward because, he was vulnerable. He was weak and afraid of killing captain Torres, especially with his eyes open. Thus, when the captains’ eyes were closed, he whispered, â€Å"I could cut his throat just so – Zip, Zip! I would not give him time to resist and since his eyes were closed he would not see the glistening blade and my glistening eyes† (50). The barber would have thought that as the captains’ eyes were closed he might not come to know about his thoughts. The barber would even not give him the chance to perform any such actions which would create problems for him. Thus all such thoughts of the barber, about killing the captain secretly would prove him to be a coward. Henceforth, the barber would have been a coward had he killed Captain Torres because he took the opportunity to kill the captain when the captain was unarmed so that he could not attack him (barber). He would have been a coward as he would have to flee leaving all he had behind and find places to hide himself. Lastly, he would have been a coward as he was vulnerable and afraid of killing Captain Torres.

Smaller Public Companies and Sox

Should Smaller Public Companies be Exempted from Complying with SOX Section 404(b)? ABSTACT On July 21, 2010 the Dodd-Frank Wall Street Reform and Consumer Protection Act provided the non-accelerated public companies (those with a market capital below $75 million) a permanent exemption from complying with the Sarbanes-Oxley (SOX) Section 404(b). The Section 404(b) would have required these smaller companies to do what larger companies over the $75 million market cap are currently doing; requiring an external auditor to audit their internal controls over financial reporting.However, what may seem like a huge win for the smaller companies who long have complained about the cost out weighing the benefits of complying with the standard, does not appear that way to everyone. INTRODUCTION Sarbanes-Oxley (SOX) Act Section’s 404 (a) and (b) were created to help restore the public’s trust in what public companies are reporting in their financial statements, as well as the opinio ns on the reports that the auditors are providing on the financial statements.SOX 404(a) implies that managements of public companies assess and report on whether their internal controls over financial reporting (ICFR) are effective (United States Securities and Exchange Commission [SEC], 2009); in order to ensure that those requirements in Section 404(a) are being met, public companies are required to have an external auditor attest to management’s assessment over the ICFR (SEC, 2009). While SOX 404(a) is required by all public companies, Section 404(b) was required only by large companies (those with a market cap greater that $75 million).As for the smaller public companies (those $75 million and under), they were granted numerous extensions and were eventually permanently exempted. The main purpose of SOX 404 was to alleviate the growing tension between investors, government agencies, and public companies. While the public trust is continuing to be restored, according to r esearch and studies; unintended circumstances of the SOX 404 implementation caused massive financial burdens for smaller public companies (Garrett, 2009).The outcries from the small public companies were answered by numerous extensions on the compliance of SOX 404(b). This was in order to give these companies more time to get their internal controls in place for external auditors to attest to them. Finally, on July 21, 2010, the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act) was passed. The Dodd-Frank Act provided permanent exemption from complying with the SOX 404(b) for non- accelerated public companies (those with a market capital below $75 million) (Dodd-Frank Wall Street Reform, 2010, pg. 83). As a result of this Act, another issue surfaced as to why permanently exempt the smaller companies from SOX 404(b). All public companies, to include smaller public companies, should be held to the same standards and be subject to the rules under SOX 404(b). Ins tead of permanently exempted them, the SEC should have came up with a way to make it more cost effective to comply. This paper will address arguments from both sides of the Dodd-Frank Act, and why smaller firms should be required to comply with SOX 404(b).ANALYSIS The permanent exemption comes as a relief for the small public companies as complying with SOX 404(a) has been very expensive and time consuming. By adding to the cost associated with complying with SOX 404(b), it would be more than they would be able to handle. A study conducted by Financial Executives International, showed that the cost of complying with SOX for those public companies whose market cap was under $100 million was approximately $824,000 compared to $1. million for those who market cap is between $100 million to $500 million, at the time the article was written (Wolkoff, 2005). Furthermore, Wolkoff (2005) goes on to say that at the AMEX median, the median revenue for its companies are $57 million, which mean s that for these companies to comply with SOX 404(b) it would cost close to 1. 5% of its median revenue(Wolkoff, 2005). Specifically, Wolkoff states that this could â€Å"severely† have a negative impact on these companies operating margins and â€Å"in many cases to near zero — and depleting funds available for a reinvestment† (Wolkoff, 2005, pg. ). In addition, resources that could be used for other more important business needs would be diverted to costly â€Å"tedious documentation requirements†, and would not be worth the benefits derived (Garrett 2009, pg. 1). Even after the creation of Auditing Standard No. 5 (AS5), a study done by George Washington University, found that the decrease that larger public companies found with the relief provided from AS5 was not the case for smaller public companies (Garrett, 2009).Furthermore, NASDAQ research showed that based on revenue percentage it would cost 11 times more for smaller companies than larger compan ies to comply with SOX 404 (b), which creates an â€Å"unfair competitive advantage for larger companies† (Garrett, 2009 pg. 1-2). Not to mention that these smaller companies believe that the cost associated with SOX 404(b) far outweighs the benefits of compliance (Wolkoff, 2005).On the other hand, opponent’s of the Dobb-Frank Act believes that despite the George Washington University and NASDAQ studies, SOX 404 costs are still expected to go down and that the reduction is not only due to the implementation of AS5, but because of other factors. For instance, the cost of complying with SOX 404 is expected to continue to go down as companies continue to implement and document effective controls and move into the â€Å"maintenance phase of monitoring and reporting† (How Potential Changes in Small-Company, 2006, pg. 7).As this relates to SOX 404(b), this could also mean that once the external auditors have completed their first audit of the company’s internal controls and improvements are made based on the outcome of the audit, audit fees should go down because the audits will become easier since any ineffective internal controls should have been or is being addressed. Another SOX 404(b) obstacle that proponents of the Dobb-Frank Act believed threatened the small companies was that the Securities Exchange Commission (SEC) was trying to take a â€Å"one size fits all† approach.Meaning, the SEC was trying to use the same standards for both large and small companies when regulating corporate governance. Proponents felt that this was unfeasible because larger companies were in a better financial position to handle the expense for consultant and external audit fees that came with the SOX 404 regulations. For example, an increased auditing bill to $500 thousand for a company who has a $10 billion market cap would not have the same effect on a company with a market cap of $100 million (Wolkoff, 2005).Conversely, an analysis done by CRA International for the Big Four, reported that audit fees did not make up the majority of the cost associated with SOX 404. Specifically, the smaller of the larger companies that had to comply with all sections of SOX 404 (i. e. , those with market caps between $75 and $700 million); 35% of those costs were related to audit cost (How Potential Changes in Small-Company, 2006) as it relates to SOX 404(b). Additionally, those companies with a market cap over $700 million, only 26% were related to audit cost (How Potential Changes in Small-Company, 2006).Although the compliance with SOX 404(b) was implemented to restore investor’s confidence, Wolkoff (2005) states that in doing so caused a deterrent in the number of small firms that would go public both domestically and overseas. The Amex has seen the impact as the number of small companies that have delisted from the Exchange has increased (Wolkoff, 2005), and those that would have joined decided not to, which reduces the number of initial public offerings in the United States.The SOX Act, specifically, Sections 404(a) and (b), didn’t take into account that large companies have a more complex business structure, which makes for more complex accounting practices (Wolkoff, 2005). For example, the segregation of duties obstacles that many smaller companies are faced with and do not have the resources to fix this control problem. According to Wolkoff (2005), the SEC should have taken that into consideration the â€Å"market cap† or â€Å"minimal revenue† that a company generates and apply different standards accordingly (pg. 1).Another point that proponents of the Dobb-Frank Act made was that scandals like Enron are least likely to happen in smaller public companies. The reasoning behind this is that smaller companies are not normally out to cheat themselves. This is because these smaller companies are usually run by the people that founded the companies or closely related (Wolkoff, 2005). However, by requiring smaller public companies to comply with SOX 404(b), will not only ensure that they are in compliance with SOX 404(a), but it will also help these companies by uncovering inefficiencies in some processes.This in turn will help the companies because it will â€Å"†¦makes fraud harder to commit and easier to detect† (Aguilar, 2010, pg. 33). Especially since smaller companies are in a better position and at greater risk for committing fraud and accounting manipulations (Aguilar, 2010). Furthermore, who is to say those smaller companies’ investors do not deserve the same level of confidence and â€Å"financial reporting safeguards† that larger public companies’ investors are receiving (Solnik, 2010).In addition, studies have shown a correlation between â€Å"weak internal controls and poorer earnings relative to effective internal controls† (Hamilton, J. , 2009). In time of a declining economy, the temptations for fraudulent r eporting is increased and by having smaller companies comply with SOX 404(b) serves as a deterrent for those temptations (Hamilton, J. , 2009). Lastly, smaller public companies feel that they have already spent a lot of money just to be in compliance with SOX 404(a), and do not feel the need to be monitored by external auditors.This is because they feel that are capable of monitoring, finding, and remediating deficiencies through internal audits (Solnik, 2010). However, as previously mentioned, SOX 404(b) was not only put in place to ensure that public companies were in compliance with SOX 404(a), but to also have it attested by an independent auditor. This not only helps restore investor’s confidence, but also provides the public companies beneficial information as to whether or not they have proper controls in place and/or additional controls are needed.Moreover, small companies may be putting themselves at risk especially, if the investors penalized them for not meeting th e â€Å"transparency norms† that is projected by external auditors (Silverstein, 2008 pg. 26). Especially since there are approximately 7,300 smaller public companies, which accounts for 65% of the overall public companies (Hamilton, J. 2009). CONCLUSION While there are good cases made from both sides of the Dobb-Frank Act, permanently exempted smaller companies doesn’t solve the issue of ensuring compliance with SOX 404(a) is being followed.More importantly, it doesn’t provide the smaller public investors with the same confidences as large public investors as to whether or not the proper controls are in place, and/or whether the controls are effective. By having external auditors attest to ICFR it will provide the smaller companies’ investors the same boost of confidences as its larger counterparts. Instead of permanent exemption, other means should be looked at in order to make it to where it is cost effective to comply with SOX 404(b).Also, as recommen ded by the Key Advisory Committee, â€Å"[e]xempt some smaller public companies entirely from SOX 404 reporting requirements, but add stricter corporate governance requirements for those companies† (How Potential Changes in Small-Company, 2006, pg. 6). That way we will not have to wait until another scandal is made public to scramble and make these changes; as the old saying goes, â€Å"It’s not if, but when†. REFERENCES Aguilar,  M. (2010,  May). Small filers struggle with internal controls over fraud. Compliance Week,  7(76),  33,74.Retrieved from ABI/INFORM Trade & Industry. Dodd-Frank Wall Street Reform and Consumer Protection Act. Conference Report to Accompany H. R. 4173. House of Representative , 111th Cong. 583 (2010). Garrett, S. 2009. Garrett introduces SOX exemption for small businesses, Press release, Oct. 8,2009. Hamilton,  J. (2009, June). Section 404 works and is important for small companies, Aguilar feels. SEC Filings Insight,1,4. Retr ieved from ABI/INFORM Global. How potential changes in small-company SOX regulations could affect your firm. (2006,  February).Accounting Office Management & Administration Report,  06(2),  1,6+. Retrieved from ABI/INFORM Trade & Industry Silverstein, M. (2008,  December). (Sarbanes-Oxley Revisited:) The Good, the Bad, the Lessons. New Jersey Business,  54(12),  26. Retrieved from ABI/INFORM Dateline Solnik, C. (2010,  July). Small companies push to gain permanent exemption from Sarbanes-Oxley requirement Silverstein nts. Long Island Business News. Retrieved from ABI/INFORM Dateline. United States Securities and Exchange Commission, Office of Economic Analysis. 2009). Study of the Sarbanes-Oxley Act of 2002 Section 404 Internal Control over Financial Reporting Requirements. Retrieved from http://www. sec. gov/news/studies/2009/sox-404_study. pdf Whitehouse,  T. (2009,  April). SOX 404 Compliance Improves for All but the Small. Compliance Week,  6(63),  42-43. R etrieved from ABI/INFORM Trade & Industry. Wolkoff, N. L   (2005,  August). Sarbanes-Oxley Is a Curse for Small-Cap Companies. Wall Street Journal (Eastern Edition),  p. A. 13. Retrieved from ABI/INFORM Global.