Principles of Microeconomics Essay Example | Topics and Well Written Essays - 750 words

Principles of Microeconomics - Essay Example However, it is observed that the marginal utility tends to diminish as you consume more of the goods (Investopedia ULC). There are two limits observed in the determination of utility; the limit beyond which the marginal utility begins to decline and the other limit shows that beyond which the utility becomes negative. The second limit works like a satiation point for the consumer so that an additional consumption of the product will bring displeasure instead. Generally, this decline in utility is called the "diminishing marginal utility". It is through this law of diminishing marginal utility that the economists were able to understand the law of demand and the negatively sloping demand curve (Investopedia ULC). It basically equates to the understanding that the less you have of a product the higher is your marginal utility that's why the willingness to pay (the price) is also high. On the other end, as the product increases the marginal utility declines, therefore the willingness to pay also diminishes. Answer to #3. Income is generally accepted as a determinant of demand which moves on the same direction. However, there are products which show the opposite response. We call them the inferior good, as opposed to the normal good. The demand for "normal good" increases as income increases, such as clothing and food. On the other hand, we have products in which the demand for such declines as income increases. A classic example of this is a bus ride. This is so because when people get more income, they may opt to buy their own cars. There is also what we call "related goods". Related goods can be "substitutes" or "complements". "Substitutes" are products in which the demand for one increases as the price of the other increases. This is because consumers will shift from the product whose price increases to the product whose price remained. On the other hand, complements are those whose demand for one product decreases as the price of the other increases. This is because as complements they are consumed together. Lastly, "giffen good" is one which people consume more of as price rises, which apparently violates the law of demand (Wikimedia Foundation, Inc., 2009). This happens due to the absence of substitute, giving way to the dominance of the income effect leading more people to buy more goods even as its price arise (Wikimedia Foundation, Inc., 2009). Answer to #4. Generally, the supply curve is observed to be upward sloping, adhering to the law of supply stating that as the price of the goods increases, more will be supplied of it. However, in some cases, we see the supply curve come to a point of downward slope rather than continuously sloping upward. There are two cases mentioned when this thing happen. First is the supply of labor with respect to the (real) wage rate. The real wage serves as a price to labor and a cost to leisure. Therefore as the law of supply suggests, an increase in the price of labor should be followed by a greater quantity supplied. This is also supported by the logic that given that the cost of leisure is now higher, the substitution effec

Project Management Essay Example | Topics and Well Written Essays - 2000 words - 25

Project Management - Essay Example also provides a set of relevant suggestions that can help the Department to successfully conduct large scale of IT project towards increasing efficiency of the fire service and rescue operations. The report focuses on critically exploring the project management activities of â€Å"The FiReControl project,† which was initiated in the year 2004 and was expected to complete by the month of July 2009. In order to explore each component of the project management activities, the report provides a clear description of the project activities that led it to face failure in the context of fundamental project management theories and justifications. Moreover, the report also focuses on developing a critical evaluation of the project management activities and major factors underpinning the failure of the â€Å"FiReControl project† in the context of relevant theoretical implications and practice guidelines of project management. In addition, the report offers a set of relevant and justified recommendations in respond to the project management activities in the â€Å"FiReControl project† in the context of pertinent theoretical concepts. The recommendations provided in this report also provides a major reflection regarding the project management activities that substantially lowered the possibility of success of the overall project and suggested appropriate set of project management activities that can help the project managers to effectively deal with issues in each stage of the project. The FiReControl project as per the observation in the case is one of the major initiatives with a wide range of valuable insights in the form of streamlining fire rescue operations of the control rooms and offer appropriate services to the community members. According to the observation, the project is aimed to bring progress in the resilience, efficiency as well as technological development in the English Fire and Rescue Service through a replacement of 46 local control rooms along with a wide

Effect of Tourism on Asias Economic Growth

Effect of Tourism on Asias Economic Growth 1.1 Introduction Tourism is one of key industry in the development of some countries in Asia. Malaysia, itself depend on tourism in its nation growth. In Asia, country like Malaysia has benefited a lot from the development of its tourism industry. The developments of tourism in Asia are differing amongst countries. Natural disaster such as air pollution, floods and earthquake will bring an effect on the tourism industry in Asia. 1.2 Environmental Disaster and Tourism There has been previous research regarding to tourism which study the relationship between natural disaster and tourism. In the year of 2010, hazardous flooding in Pakistan has influence its economy growth. Decision-making by tourists on travel plan is influenced by economic, technological, international or political, sociocultural and environmental factors including those directly related to environmental and natural hazards ( Mathieson and Wall, 1993). According to Sinclair and Stabler (1997), the range of goods and services encompassing tourism include natural resources and especially the non-price feature and the positive benefits derived from attractive environment and the negative effect of pollution. Sinclair and Stabler noted that the perceived cost of travel increases by the realization of natural disaster has effect tourism at all. The research by Campos, (1999) stated that there was relationship between tropical cyclone (natural disaster) and the income of hotels (tourism industry), meanwhile Chang (1983) found that hurricane and other natural disaster can decreases revenues to a municipality through reduce tourism revenues, although the increases assistant by Federal Government to the effect area. 1.3 Tourism in Asia: Development of Tourism in Some Countries in Asia Comparison and effect of tourism in Asia on the development of economy can be discussed specifically by making comparison between the chosen countries. The countries included on the list of this study were Malaysia, Singapore, Brunei, Philippines, Indonesia,Thailand, Vietnam, Laos and Cambondia. 1.3.1 Malaysia The research by Mohd Hafiz Hanafiah and Mohd Fauzi Mohd Harun in June 2010 regarding to tourism in Malaysia show that tourism in Malaysia is the third largest industry after oil and automobiles. Malaysian economy will increase due to the increase in tourism sector. Number of tourists visits Malaysia is a major factor which influences the Malaysian economy alone. During Asian Financial Crisis 1997, number of tourists declined and reached a new record after the economic stalemate. There was another research which shows how tourists influence the growth of tourism in some countries. According to Song and Witt (2000), they described tourist products as the amount of tourism demand that the consumers are willing to acquire during a specific period of time and under certain conditions which controlled by the explanatory factors used in the demand equation. Smeral (1988) and Syriopoulos and Sinclair (1993) empirically examined the relationships between the variables underlying the determinants of tourism demand. Lim (1997), Song and Witt (2000) and Song et al. (2003), used econometrics forecasting model to which forecasts changed as a result of changes in the variables that act as economic drivers of tourism. Loeb (1982), Nordstrom (1996), Uysal and Crompton (1982) have used the demand function approach to identify the quantitative relationships of tourism demand. Jorgensen (1996) and Muller (1999) have focus on the statistical properties of an important time serie s, namely on the international tourist demand. 1.3.2 Singapore In Singapore the research analysis on tourism was done by Xianming Meng, Mahinda Siriwardana, Brian Dollery and Stuart Mounter in June 2010 on the impact of the World Financial crisis in 2008 by using CGE analysis. They found that tourism industry is one of the important sectors in Singapore that contribute to the increase in the country economy development. Singapore tourism was greatly effect during the World Financial Crisis in 2008. It shows on Singapore Tourism Board (2009), tourism declined 13.5% in the first half of 2009 compared with the first half of 2008. Blake and Sinclair (2003) used a 98-sector CGE model of the US economy to estimate the impact of 911-event in the absence of any offsetting policy response which is when the fall in the tourism expenditures reduces GDP and it will worsen the government budget and under different policy responses. Blake et al. (2003) use CGE model to analyse the impact of Foot and Mouth decease (FMD) on tourism and the UK economy. From the model it can be consider that there is a fall on the real GDP, declining in exports, increase in BOP deficit and falls in government revenue. 1.3.3 Brunei The research by Kwabena A. Anaman and Chee N. Looi in September 2000 was on Economic impact of haze-related air pollution on the tourism industry in Brunei Darussalam.They found that haze-related air pollution is a major problem why Brunei has a problem on increasing their number of visitors comes to their country. The causes of this problem in Brunei tourism is because of the pollution that happen and country losses about one million to the tourism industry.   The pollution and human health effects tourists to visit Brunei and this will decreased the benefits of Brunei economy. 1.3.4 Philippines In Philippines, study by (October 2000) by P.L. Cadiz and H.P. Calumpong (2000) on the revenues gained from tourism show that Philippines has a potential to increase in the tourism industry especially in Apo Island. According to White and Dobias 1990, the overall cost and benefits of tourism development options showed from a particularly of who is incurring the cost and who is benefiting. They also agree that tourist will visits Philippines because of the beautiful beaches and marine parks. From study of White 1996, the entire island coral reef was declared a marine reserve and a small portion a fish sanctuary in 1986 and this boost the economy growth. 1.3.5 Indonesia Local Economic Impacts of Dragon tourism in Indonesia (2000) by Matthew J. Walpole and Harold J. Goodwin (2000) in their study of Local Economic Impacts of Dragon tourism found that tourism in Indonesia is an important industry to increase Indonesia economy so they can compete with other country. The number of tourists visit Indonesia will be show from the environment of this country. According to Goodwin, Kent, parker and Walpole 1997 and1998, many international tourism emerged rather than industrialize countries. Brohman 1996, believe that tourism industry are increasingly being promoted in rural areas as a means to combat the historic trends of dependency and inequality. From Boo 1992 perspective, ecotourism is increasingly held to embody both sustainable development ideals and conservation. 1.3.6 Thailand The study by Aswin Sangpikul and Ardash Batra (2007) on perpective of Thai Youths regarding to ecotourim found that Thai youths had a general knowledge and experience on ecotourism industry. The study is to decide their knowledge and attitude towards ecotourism as well as to survey their travel experiences relating to ecotourism. From the statement of Walailak University, 1997, they believe that people are regarded as one of the key factors for the success of ecotourism development. The study shows that Thai youths still have a limited knowledge on ecotourism but they understood the meaning of ecotourism.   Thai youths also have a problem to know on how ecotourism can effect on Thailand tourism. Besides, youths on Thailand like to visit places that are maintained and preserved beauty and pureness.From the previous study of Tonekaew, 1998 and Kunarucks, 2000, two concerned parties have been identified to provide more knowledge and promote ecotourism among Thai youths, namely educati onal institutes and government agencies. 1.3.7 Vietnam Professor Malcolm cooper (1998) makes a research about the roles of IT in the development of tourism. He found that IT playing important roles in developing a national tourism industry based on the sustainable development model.   Vietnam is located in both a tropical and a temperate zone. This is because it is a fastest way to inform others about the tourism industry in Vietnam. The study is to compare the information provided by current systems, and managing development while preserving the value of the cultural and physical environment. Besides, Vietnam contributes on the increase in the countrys GDP. Good environment quality leads country to have more tourists visiting Vietnam. 1.3.8 Laos Steven Schipani (2006) study how tourism benefitted Upland Rubber Cultivation in Laos. In the study, he found that Laos tourism will reach a million of tourists arrive over a year. The study of Laoss tourism estimated that visitors are interested in the countrys natural and cultural attractions.   The study of Laos industry is to examine the ecotourism as an alternative to Upland Rubber cultivation in the Nam Ha National protected Area, Luang Namtha. Ecotourism in Luang Namtha generate financial benefits for local people, providing small group for cultural exchange, minimising adverse cultural and environmental impacts and generating public funds for environmental and cultural protection. Ecotourism activities and rubber plantations can both be conducted independently. 1.3.9 Cambodia Kathryn Conway (2008) whom make a research of ecotourism, poverty, and conservation in Prek Toal found that ecotourism revenues can be analyzed using poor subsistence fishing village on Cambodias Tonle sap lake, the conservation organization Osmose to finance poverty intervention programs and promote conservation in a threatened ecosystem. This study is to examine the local perceptions of tourism. According to Valene Smith, shes defines tourism as a temporary and voluntary travel to ‘a place away from home for the purpose of experiencing a change. In Cambodia tourism, the level of general awareness of tourists activities is low in the community wide. Besides there is a limitation on the perceptions of any negative impacts associated with tourism. 1.4 Method and Analysis used by Researcher in The Past Method and the way analysis which has been used by previous researcher are vital in this research and therefore it will bring great advantages in this research especially in chapter 3 which will be discussed later. Mohd Hafiz Hanafiah and Mohd Fauzi Mohd Harun (June 2010) study on Malaysia tourism use Gravity model and economic data to analyse the tourism demand in Malaysia. Xianming Meng, Mahinda Siriwardana, Brian Dollery and Stuart Mounter ( June 2010) study on Singapore tourism use CGE models, data and parameters to estimate the negative effects of the 2008 world Finacial Crisis. Kwabena A. Anaman and Chee N. Looi (Septemver 2000) using OLS regression Model and Linear and log-linear on the visitor and tourist..P.L. Cadiz and H.P. Calumpong (October 2000) study on Philippines tourism used questionnaire to determine the number of tourists visiting Apo Island every month other than monitor the number of visitors diving and snorkelling outside and inside the marine sanctuary. Meanwhile, Matthew J. Walpole and Harold J. Goodwin (2000) study on Indonesia tourism used macroeconomics techniques ,questionnaire and ANOVA test to examine the magnitude and distribution of tourism employment and revenue generation in communities in an Indonesian Park.Aswin Sangpikul and Ardash Batra (2007) study on Thailand tourism used questionnaire and ANOVA test to decide their knowledge and attitude towards ecotourism as well as to survey their travel experiences relating to ecotourism.. Professor Malcolm cooper (1998) study on Vietnam tourism, Steven Schipani (2006) study on Laos tourism use data management and forecasting method. Kathryn Conway (2008) study on Cambodia tourism used fieldwork timeline, translator / assistant, sampling, consent process, data collection and data management  to examine the local perceptions of tourism. 1.5 Conclusion As every of us knew tourism play a big role in the development of economy in some countries. Issue such as natural disaster certainly degrades the growth of tourism in the country and of course economy as well. In this research, the event of how the situation of tourism in some countries in Asia will be used in completing this research successfully. Besides, the method and analysis used by previous researcher will give a big help in this research as it will help the researcher in the formation of questionnaire and other relevant analysis. And this will include how tourist had a strong relationship in the development of tourism economy.

Eddie Gein :: essays research papers

Edward Theodore was born on August 27, 1906, to Augusta and George Gein in La Crosse, Wisconsin. Eddie was the 2nd of two children. Eddie's mother was a fanatically religious women, who was determined to raise the boys according to her strict moral code. Eddie's mother repeatedly warned her sons of the immorality and looseness of women, hoping to discourage any sexual desires the boys might have. ( In the Beginning) Augusta was a domineering and hard woman, while her husband George, was a weak man and an alcoholic. George had no say in the raising o the boys. Agusta began a grocery business in La Crosse the year Eddie was born, so she could save enough money to move away from the sinners in the city. In 1914 they moved to Plainfield, Wisconsin to a one-hundred-ninety-five-acre farm, isolated from any evil influences that could disrupt her family. Eddie's father died in 1940. ( In the Beginning ) Eddie was average in school, but he loved to read. His schoolmates shunned Eddie because he was effeminate and shy. He had no friends. In 1944 Eddies brother Henry mysteriously died. ( In the Beginning) On December 29, 1945, Augusta died after a series of strokes. Eddies foundations were shaken upon her death, he lost his one true friend. It was after his mothers death that Eddie began to immerse himself in his bizarre hobbies that included nightly visits to the graveyard. ( In the Beginning ) It was from the obituaries that Eddie would learn of the recent deaths of local women. Having never enjoyed the company of the opposite sex, he would quench his lust by visiting graves at night. Although he later swore to police that he never had sexual intercourse with any of the bodies ( they smelled to bad), he did take a particular pleasure in peeling their skin from their bodies and wearing it. He was curious to know what it was like to have breasts and a vagina, and he often dreamed of being a women. He was fascinated with women because the power and hold they had on men. ( Seriously Weird) After a while Gein decided that it was too laborious to dig up bodies alone. It was easier, he concluded, to murder women and bring their bodies to his farmhouse for more "experiments." His first victim was 51-year-old Mary Hogan, operator of a Pine Grove, Wisconsin, saloon.

Overview of the organization of Wal-Mart Essay

Today, one of the most common places known to everyone (Except Paris Hilton) is Wal-Mart. Last year, Wal-Mart had revenues of $191 billion and has 1,283,000 employees, as of 2002. Wal-Mart is the largest retail store in the United States, and is larger than any other retail chain in the world. Currently Wal-Mart operates over 4,150 retail facilities globally. According to the Fortune 500 index of the wealthiest and most powerful corporations in the world, Wal-Mart holds the number one spot, ranked by its total sales. The company is ranked as the second most admired company in the world by Fortune (www.fortune.com). With all these numbers, you would think they had a long drawn out plan with goals as long as their success, but when Sam Walton created Wal-Mart in 1962, he declared that three policy goals would define his business: respect for the individual, service to customers, and striving for excellence (www.walmart.com). Three very short, but successful goals, which have been worki ng since. As I researched goals and planning, Wal-Mart’s goals are not the standard goals that I found. In the textbook there is information concerning characteristics of goals. Characteristics of Well-Designed Goals: 1) Written in terms of outcomes rather than actions. 2) Measurable and quantifiable. 3) Clear as to a time frame. 4) Challenging yet attainable. 5) Written down. 6) Communicated to all necessary organizational members. Management (Page 166 Para. 1) As we redirect to Wal-Marts goals, we can see that they would not be defined as well designed. Not many of the six characteristics would fit Sam Walton’s goals. 1) Respect for the individual – This could not be considered for outcomes rather than actions nor is it measurable and quantifiable. It contains no time frame and I hardly consider respect as a challenge. However the goals were written and have been communicated to all employees. When it comes to the respect from Wal-Mart stores many individuals feel Sam Walton has lost his sight. I researched what others had to say about the goals. â€Å"Everyone says the store really got bad after Sam died,† one individual explains. http://members.aol.com/walmopboy/abuse/strl.htm (Look Before You Leap) The site contains articles customers and employees have posted about the treatment they have received at various Wal-Mart stores. 2) Service to customers – Once again this fits only the last two characteristics explained. It is written and has been communicated. 3) Striving for excellence – This, compared to the other two fits the characteristics best. It could be considered for outcomes rather than action, and could be considered challenging. It is not measurable and quantifiable, nor clear as to a time frame. However, it is once again written down and communicated to the employees. When I researched how well these goals were communicated to the employees, I found that they are printed on the hiring paperwork. Once the paperwork is complete the employees do not see or receive the goals. Therefore, I do not feel the goals are communicated effectively among the employees and organization. In order for the goals to be achieved, I feel the employees must be aware of Sam Walton’s sight. I believe the first step to achieve these goals effectively would be to instill them within the employees. They should be explained clearly and constantly. They should also be printed, in clear sight. This would help to  remind employees and show customers their attitudes. I also feel that the goals should have a clear time frame and measurable. For example: In one year, cut complaints to less than 20 per store. There should be some way to ensure the goals are being reached. By setting time frames and a measurable form the store can see how well or terrible they are doing. Resources: 1) Wal-Mart Homepage http://www.walmart.com/ [Accessed 18 July 2004] 2) Fortune http://www.fortune.com/fortune/ [Accessed 18 July 2004] 3) Wal-Mart Horror Stories – Archives http://members.aol.com/walmopboy/abuse/strl.htm [Accessed 19 July 2004] 4) Robbins, Coulter (2005) Management Eighth Edition Upper Saddle River, NJ: Pearson Custom Publishing

Word of the Day

Omnipotent- unlimited authority or influence a. The king was an omnipotent force in the kingdom. 2. Asunder- into parts, torn apart a. Cats asunder mice for dinner. 3. Usurpation- to seize, take hold of through force, without rights, infringement a. The usurpation of Poland by Germany was unexpected. 4. Evinces- to clearly display, show evidence a. Clearly, the note evinces that you are guilty. 5. Abdicated- to cast off, to formally relinquish a. The queen abdicated her power due to her old age. 6.Perfidy- being faithless or disloyal, treachery a. The perfidious servant became a double agent for the enemy. 7. Magnanimity- lofty spirit, bear trouble calmly, display noble generosity a. The dog displayed much magnanimity in rescuing the young drowning boy. 8. Acquiesce- to accept, comply, submit a. The submissive girl always acquiesced to her overbearing mother. 9. Countenance- mental composure, facial expression a. In despite of his pain, the man maintained his countenance. 10. Accosti ng- to approach and speak to in a challenging or aggressive way a.Marry, in an accosting way, approached Jessica to start a fight. 11. Supinely- with the face upward, an indifferent manner a. Supinely, the king ignored the requests of the farmers. Part A: Dear Corporate America, You are making us fat. You are making us fat through your trans-fat-rich foods complete if, and only if, they contain enough saturated fat to clog our arteries and heart. It is the foods that you are creating that are resulting in the downfall of American health. Daily, processed foods asunder any nutritional integrity that we possess.In a way, such corporations, producing unhealthy foods, are an omnipotent force that usurper our everyday lives in an effort to produce revenue. We acquiesce to societal norms by ingesting the slop that corporations like you produce; yet, we are the ones making the decision to put poison into our bodies. You do not accost us and force feed us your food; nay, we enthusiastically devour crunchy chips out of shiny bags without considering the lifetime consequences. You are the devil snake tempting us with fruit, and we are Eve: innocent and blissfully unaware of the future effects that your fruit will have.While it is not your responsibility to ensure that people are consuming your food responsibly, it is your fault that foods that cause atherosclerosis and heart attacks are even available. While the American public does need to change its thoughts about nutrition, large corporations need to change their ingredients and their mentalities. Respectfully, part a: French fries are delicious. Truly, they are a staple food in the American diet. Any American that doesn't regularly partake in the consumption of fries is essentially omitting perfidy.To date, McDonald's is an omnipotent leader in the fast food world. Other fast food chains may try to accost the spread of McDonald's' successful corporation, but they are forced to acquiesce to the standards that have al ready been set. Recently, there has been much debate over the use of healthy foods and their practical use compared to unhealthy, fatty foods. Many have evinced data concerning heart disease and other health problems. These people are in favor of creating healthy alternatives for regular fast food buyers to choose.However, it is my belief that by implementing healthy choices will not change the lifestyle of people that are accustomed to eating fatty foods every day. Americans should make their own food choices and be actively aware of what they are consuming; supinely choosing meals anymore is not an option. It is not the duty of the fast food restaurants to change America's eating habits. Those that wish to live a long and healthy life need to abdicate unhealthy foods from their life and make a true lifestyle change.

Battle of The Rio Grande River essays

Battle of The Rio Grande River essays On February 4, 1860, Texas Rangers, under the leadership of Colonel John S. Rip Ford and U.S. Army troops defeated Mexican- Texan Juan Nepomucena Cortina and put an end to the Cortina Wars. According to this article Cortinistas were burning ranches, driving off horses and cattle. There were rumors that Cortina and his men were planning to attack a steamboat named Ranchero the boat was carrying $200.00 in gold also the military payroll for Fort Brown. As the boat made its way down the river, along the banks of the river were the Texas Ranger to protect her. An artillery attachment was aboard a well. As the Texas Rangers headed south they came across some Cortinistas they were swimming herds of cattle across the river at Zacatal Ranch, opposite La Bolsa Ranch that was located north side of the Rio Grande. A confrontation broke out and left one ranger dead and seven Cortinistas. The Cortinistas attacked the ranchers about half a mile down from where the first confrontation had taken place. The soldiers that were on board the ranchero fired back on the cortinistas. The Texas rangers charged the Cortinistas forcing them back into Mexico territory, The Texas rangers went into Mexican Territory after the Cortinistas, meanwhile back at the battle laid two Americans wounded and Twenty-nine Mexicans killed and forty wounded. The following day the ranchero continued its way to the Gulf undisturbed. The Texas rangers and the U.S. Calvary scouted the borders until the new commander of the department of Texas, Col. Robert E Lee arrived. Col. Lee met with General Guadalupe at Matamoros Garcia, a Mexican Commander agreed to stop Cortina from attacking the borders. Cortina had fled into the Mountains of Burgos he later returned and became a Brigadier General in the Mexican army and Governor of Tamaulipas. The History of this event fascinated me. I could not belie ...

Niger River essays

Niger River essays The Niger River is located in West Africa. It is 2,590 miles long, the third largest river in Africa. The mouth of the river starts in the Gulf of Guinea. This river goes though six countries Guinea, Nigeria, Mali, Jebba, Ontisha, and Niger. It also hits eight major cities in this rivers path. These cities are as named Niana, Timbuktu, Gao, Bonny, Nembe, Onitsha, Malnville, and Niamey. The city Tembakounda is the origin of the Niger. Tembakounda lies in the tropical highlands of Guinea, 200 miles away from the Atlantic Ocean. The Niger River flows northeastward through grasslands into Mali, then to Sahel a brown desert-like area. The Niger then does almost a ninety degree turn southeast, entering the Republic of Niger, for a while acting as the boundary between that republic and Dahomey. The river enters the jungle again in Nigeria, reaching the Atlantic through numbers of swamps and estuaries. There is lots agriculture on the Niger River. Some of the things grown are sorghum, yams, cassava, tobacco, peanuts, millet fields, breeding grounds for fish, cocoa, groundnuts, bananas, oil palm products, maize, and rice patties. Fishing boats, Kayaks, Paddle wheelers, Cargo ships and boats, Dugout canoes and reed rafts are the way of transportation on the river. There is only one two-lane highway on the river and there are no railroads. Drinking water from the Niger River, which is supplied from wells that tap into underground water tables, is not really healthy. There is a waterborne disease that usually causes parasites. Housing near the river are usually mud huts with straw roofs. The clothing is usually brightly colored fabrics, cotton shirts and pants, skullcap and fez hats. Foods eaten in this area are normally rice, boiled chicken, stew, millet porridge, fish, and peanuts During the flooding seasons the Niger River widens up to sixty miles. The flood changes the dry dusty land in to fertile green plains. Lakes and streams cov...

Athens vs Han China Dbq

Athens was known for it’s talent; like we know today, Pericles, Plato, Socrates and more. While Athens Greece was prospering, China was suffering. During this period, Confucius lived and taught. His teachings had a rather big influence on Han China and China’s Golden Age. Chinese achievements rivaled the achievements of the Athenians. In spite of Han China and Athens Greece, they were two major empires that both ruled around the same time frame. They had differences such as population, government, and religion/culture. One of the differences Athens and Han China shared were there forms of government. Document 4 shares the characteristic of government with documents 5, 6 7. In â€Å"the oration of Pericles†(4) â€Å"Our form of government is called a democracy because it’s administration is in the hands of the peoples† while â€Å"Mandate of Heaven† (6) In this document Mencius tells the story of Yao and Shun. The Mandate of Heaven is China’s belief that emperors where chose by Heaven. In the document Wan Chang asked â€Å"in that case who gave the Empire to Shun? † and Mencius said, â€Å" Heaven gave it to him. † Wang Chang believed that Heaven gave Shun the Empire. He had that point of view because of what Mencius had told him about the Mandate of Heaven. In â€Å"Government in Athens† (5) It discusses how the Athenian Golden Age was inspired by the development of democracy by the Athenians. â€Å"In the most precise and literal sense Athenians governed themselves† there wasn’t a King or an almighty ruler. Generals were elected from the Assembly and served for a year’s term† On the contrary, â€Å"A remarkably Successful Kind of Government†(7) discusses how the Emperor appoints governors to each district. This type of government was effective because the central government was further enhanced by delegation of different areas . â€Å"The Chinese empire was indeed the largest political system in the classical world. † A document that would have been nice to read about would be a document with citizens from both Athens and Han, and their perspective and outlook on their form of government . Another difference Athens and Han China both had were population. Document 1 shares the characteristic of population with documents 2 3. In document one it shows two maps, one of Athens, and one of the Han Empire. These maps are a biased point of view though because it has the Han Empire map enlarged so it makes the map of Athens look smaller, but also on the map of Athens in the bottom corner it has an enlarged box of Attica. This document is not resourceful if you wanted to compare the size of Athens and Han because the maps are two different sides. It would have been helpful to have the maps the same size, also they could have showed the populations in the areas and where most people lived and where they traveled. â€Å"Athens population distribution† (2) This document shows the total population of Attica which is 315,000 . It also shows how many people were in each class, the class that had the most people were the slaves with 115,00. â€Å"Han China : population distribution†(3) This document shows the total population in Han China, 65,000,000 . Clearly Athens and Han differed in there size and population. Also in this document it shows how many people were in each class. The class with the most people is, Peasant farmers/urban workers with 58,500,000 people. Culture/ Religion is another difference Athens and Han China had. Document 8 shares the characteristic of Culture/Religion just like documents 9,10,11 12. â€Å"what is a good citizen†(8) This shows Athenian culture and what they had believed is a good citizen. This document discusses how each individual isn’t just interested in his own problems or his own self, but he’s also interested in the state and it’s affairs. While in document 10 â€Å"Confucius on the Individual and the State† This document is showing culture because the people of the Han China culture believed what Confucius taught and said. In this document Confucius said that fathers are to cover up for their sons and sons to cover up for their fathers. What would have made this document more relevant to Han China’s culture would be facts on how Confucius culturally and religiously influenced Han China and it’s peoples to believe his teachings. â€Å"Dialogue of Socrates and Crito in Prison†(9) This document is about Crito trying to get Socrates to escape from prison. Socrates was thrown into prison because he was charged for not believing in the gods that everyone believed, introducing other gods, and corrupting the youth. This shows culture because that’s what people did if you did not believe in the same Gods they believed in. Socrates did not believe or listen to Crito, he had that point of view because nothing would convince him other wise of what he thought, â€Å" I know that anything more, which you may say, will not convince me† – Socrates. Document 11†Discus Thrower† is a painting of an Athenian man throwing a discuss, the cultural style of art differed from Han China’s style of art. Ch’ iu Ying Landscape (12) differed from document 11. This is a painting of a landscape, while document 11 was a portrait. What would have been better to help further contrast these different cultures styles of art would be more documents of Han Athens’s artworks. In closing, Han China and Athens Greece had there differences in three categories, but there are more differences then just those three. For example, everyday life for the citizens. Although Han China and Athens Greece were two major empires that both ruled around the same time frame. They had there differences such as population, government, and religion/culture. Athens vs Han China Dbq Athens was known for it’s talent; like we know today, Pericles, Plato, Socrates and more. While Athens Greece was prospering, China was suffering. During this period, Confucius lived and taught. His teachings had a rather big influence on Han China and China’s Golden Age. Chinese achievements rivaled the achievements of the Athenians. In spite of Han China and Athens Greece, they were two major empires that both ruled around the same time frame. They had differences such as population, government, and religion/culture. One of the differences Athens and Han China shared were there forms of government. Document 4 shares the characteristic of government with documents 5, 6 7. In â€Å"the oration of Pericles†(4) â€Å"Our form of government is called a democracy because it’s administration is in the hands of the peoples† while â€Å"Mandate of Heaven† (6) In this document Mencius tells the story of Yao and Shun. The Mandate of Heaven is China’s belief that emperors where chose by Heaven. In the document Wan Chang asked â€Å"in that case who gave the Empire to Shun? † and Mencius said, â€Å" Heaven gave it to him. † Wang Chang believed that Heaven gave Shun the Empire. He had that point of view because of what Mencius had told him about the Mandate of Heaven. In â€Å"Government in Athens† (5) It discusses how the Athenian Golden Age was inspired by the development of democracy by the Athenians. â€Å"In the most precise and literal sense Athenians governed themselves† there wasn’t a King or an almighty ruler. Generals were elected from the Assembly and served for a year’s term† On the contrary, â€Å"A remarkably Successful Kind of Government†(7) discusses how the Emperor appoints governors to each district. This type of government was effective because the central government was further enhanced by delegation of different areas . â€Å"The Chinese empire was indeed the largest political system in the classical world. † A document that would have been nice to read about would be a document with citizens from both Athens and Han, and their perspective and outlook on their form of government . Another difference Athens and Han China both had were population. Document 1 shares the characteristic of population with documents 2 3. In document one it shows two maps, one of Athens, and one of the Han Empire. These maps are a biased point of view though because it has the Han Empire map enlarged so it makes the map of Athens look smaller, but also on the map of Athens in the bottom corner it has an enlarged box of Attica. This document is not resourceful if you wanted to compare the size of Athens and Han because the maps are two different sides. It would have been helpful to have the maps the same size, also they could have showed the populations in the areas and where most people lived and where they traveled. â€Å"Athens population distribution† (2) This document shows the total population of Attica which is 315,000 . It also shows how many people were in each class, the class that had the most people were the slaves with 115,00. â€Å"Han China : population distribution†(3) This document shows the total population in Han China, 65,000,000 . Clearly Athens and Han differed in there size and population. Also in this document it shows how many people were in each class. The class with the most people is, Peasant farmers/urban workers with 58,500,000 people. Culture/ Religion is another difference Athens and Han China had. Document 8 shares the characteristic of Culture/Religion just like documents 9,10,11 12. â€Å"what is a good citizen†(8) This shows Athenian culture and what they had believed is a good citizen. This document discusses how each individual isn’t just interested in his own problems or his own self, but he’s also interested in the state and it’s affairs. While in document 10 â€Å"Confucius on the Individual and the State† This document is showing culture because the people of the Han China culture believed what Confucius taught and said. In this document Confucius said that fathers are to cover up for their sons and sons to cover up for their fathers. What would have made this document more relevant to Han China’s culture would be facts on how Confucius culturally and religiously influenced Han China and it’s peoples to believe his teachings. â€Å"Dialogue of Socrates and Crito in Prison†(9) This document is about Crito trying to get Socrates to escape from prison. Socrates was thrown into prison because he was charged for not believing in the gods that everyone believed, introducing other gods, and corrupting the youth. This shows culture because that’s what people did if you did not believe in the same Gods they believed in. Socrates did not believe or listen to Crito, he had that point of view because nothing would convince him other wise of what he thought, â€Å" I know that anything more, which you may say, will not convince me† – Socrates. Document 11†Discus Thrower† is a painting of an Athenian man throwing a discuss, the cultural style of art differed from Han China’s style of art. Ch’ iu Ying Landscape (12) differed from document 11. This is a painting of a landscape, while document 11 was a portrait. What would have been better to help further contrast these different cultures styles of art would be more documents of Han Athens’s artworks. In closing, Han China and Athens Greece had there differences in three categories, but there are more differences then just those three. For example, everyday life for the citizens. Although Han China and Athens Greece were two major empires that both ruled around the same time frame. They had there differences such as population, government, and religion/culture.

The Psychology of Victims and Punishment of Offenders Term Paper

The Psychology of Victims and Punishment of Offenders - Term Paper Example Therefore, it transpires that the person undergoing a trial needs to be in a competent state of mind for standing trial and this covenant should form the basis of criminal jurisprudence. The Sixth Amendment confer on defendants the right to seek counsel to assess their competency and in major cases, the defense also includes mitigation specialists, who have â€Å"the ability to elicit sensitive, embarrassing and often humiliating evidence (example: family sexual abuse) that defendant may never have disclosed† (ABA Guidelines, 2003, p.959). Thus, before making a final conclusion about the competency of Edward Wilson, to stand trial, I would like to get a clarification of the following aspects: (a) Did Edward Wilson have any traumatic experience when he was a child and if he did, what was it? (b) Has there been any such instance in Edward’s behavior before the age of 17 and if so, what treatment the parents have offered him? (c) Was he born with a deficiency in IQ and has it been registered throughout his developmental stages? If so, what are the measures his parents have taken to remedy the issue? Has he been provided any special education? (d) At the age of 17 did he not take proper medication, which aggravated his condition and later he become schizophrenic. It looks like his parents have not taken adequate care in attending to his medication, due to which his condition worsened. Also, there is no indication that his paranoia has been properly treated by seeking expert advice. Therefore, I would request more information on this aspect to investigate the case completely. (e) How did his parents treat him before he suffered from paranoia and what changes were there after his disease surfaced? Has Wilson received adequate support from his family during the illness phase? (f) Had there been some serious problems other than usual sibling rivalry between him and his younger sister? (g) Which school and college did he go to? How was his behavior there a nd how did the people there treat him? (h) Who were his friends and how did he behave with them? How was his relation with his neighbors and peers? II. In order to evaluate the case in its full perspective and determine his fitness or otherwise to stand trial, I would like to interview more people for collateral contact about him: (a) The subject’s younger sister is his only living kin and the only person who is close enough to throw light into the back history of the family as well as their mutual relationship. (b) He makes association with the ‘lost rock of creation’ which seems to have a religious connotation. He sends a rock, with five animal faces carved into it, to the mayor, who was in the CIA. I believe the aspect of his attacking his younger sibling within the pretext remains to be explored fully. These aspects need to be determined to count or discount before he is sent to a full trial. (c) Besides, he makes reference to his father being a KGB agent and his mother a witch. I would like to interview all the psychologists or psychiatrists who were involved with his case or who treated him so far to understand his case and make proper evaluation. (d) I would like to meet Wilson’s defense counsel and ascertain from all the information he or she has about his client. (e) Besides, I would also like to interview the following people: 1. The principals and teachers of all the schools he has attended during his childhood into his adolescence. 2. The friends Wilson had during his

EUROPEAN UNION EQUALITY POLICIES AND WORKPLACE LEGISLATION Essay

EUROPEAN UNION EQUALITY POLICIES AND WORKPLACE LEGISLATION - Essay Example The legislation also advocate for the provisions that ensure that the disabled people in the society are able to work comfortably. This essay shall discuss the equality policies and workplace legislations that cover gender, age, religion and belief, race, and ethnicity. The European Union has formulated policies that advocate for gender equality in many angles. They ensure and promote the existence of equity between men and women, the promote application of gender mainstreaming and facilitate exploration of transgender issues. The policies ensure that the European Union observes gender equality in all the activities at the workplace. The legislations through the Treaty of Rome came up with a principle that ensure that each member state shall give equal pay for men women for equal work (Allen QC & Crasnow, 2001). This principle advocates for equality between men and women and concentrates in the equality at the workplace than in the society. Among all the inequalities in the workplace, the European Union takes more focus to address the issue of gender inequality. The European Union has so far launched a committee that advocates for women rights in its member states. It then established a commission on equal opportunities for all gender to support th e activities carried out by the advisory that handles issues on the availability of equal opportunities between men and women. To sum all these efforts up the European Union has a Commissioner that issues an annual report on gender equality (Carver & Mottier, 1998). The European union refers to equality between men and women when dealing with issues of gender equality rather than women rights since the latter appears as one sided which shows one kind of gender is given dominance. Apart from the provision of equal pay for equal work of an equal value for all gender the European Union has a directive that ensures equal treatment for all gender in matters concerning access to training and employment. This clause also

Question to answer Assignment Example | Topics and Well Written Essays - 1000 words - 1

Question to answer - Assignment Example The terms connectionless and connection-oriented describe different kinds of communication. Connection-oriented means that ‘when devices communicate, they perform handshaking to set up an end-to-end connection. The handshaking process may be as simple as synchronization such as in the transport layer protocol TCP, or as complex as negotiating communications parameters as with a modem. Connection-Oriented systems can only work in bi-directional communications environments. To negotiate a connection, both sides must be able to communicate. This will not work in a unidirectional environment. On the other hand, connectionless means that no effort is made to set up a dedicated end-to-end connection. Connectionless communication is achieved by transmitting information in one direction, from source to destination without checking to see if the destination is still there, or if it is prepared to receive the information. When there is little interference, and plenty of speed available, these systems work well. In environments where there is difficulty transmitting to the destination, information may have to be re-transmitted several times before the complete message is received. Walkie-talkies, or Citizens Band radios are good examples of connectionless communication. You converse into the mike, and the radio transmitter sends out your signal. If the person receiving you doesnt understand you, theres nothing his radio can do to correct things, the receiver must send you a message back to repeat your last message’(InetDaemon). 3. What are the four important steps to follow while programming sockets for communication? Hint: Use the code given on blackboard and check the flow of the code from top to bottom for helpful information on how sockets work. One, ‘we create an object of class TcpClient (namespace System.Net.Sockets0 to connect to the server. The connection is established by calling TcpClient method

A Laboratory Scientist in the Organization Assignment

A Laboratory Scientist in the Organization - Assignment Example In a more general term, laboratory scientists in any institution are the head of an experiment and chemical keeping without which it should impact any danger to other members of the organization. a). According to Blanchard and Thacker (2007, p. 25), an employment contract refers to the signing of a paperwork between two parties (employer and employee) to set the commencement of a given work within the specified rules and regulations that seem acceptable and legal by the law and which do not infringe on anyone’s rights. The contract normally has a limit of time. The employers should be responsible for their health and safety. They should identify hazards in a systematic manner and eliminate or isolating those that are possible. For instance, employers may recognize the necessary steps to minimize the hazards, by providing information, as well as warnings. Also, by identifying whether there are any regulations covering their industry and complying with them. Providing protective equipment clothing or ensuring employee provided protective is suitable and ensuring that they are used effectively. They should also be trained in order to impart in them the necessary skills to manage their own safety. Employers should recognize any accident that might have occurred while been out keen so as to avoid the same in the future. Being keen on any signs of a disease and reporting to the clinic immediately in case of any signs. Responding to inspector’s advice and ensuring that work practices together with working hours are followed in a manner that enhances a safe-working condition. Environmental laws currently carried out in England covers the following key areas: waste management, water pollution, air pollution, noise, hazardous substances, contaminated land and the IPC/IPPC regimes. b). ISO is the International organization for standardization, a worldwide organization with representatives from 157 countries.  

Is Criminal Behavior Determined Biologically Essay

Is Criminal Behavior Determined Biologically - Essay Example Some do believe that crime has a genetic disposition but I believe that any person, irrespective of their biological or genetic background, when faced with certain stress factors can commit crime. Since the very beginning of the 20th century, several social researchers have reported that Blacks tend to commit more crimes when compared to their White or Asian counterparts (Piquero and Barme,2008). In fact official statistics also support this claim since and the racial minorities are regarded to be more genetically disposed towards crimes than other groups. In the recent years the field of behavioral genetics has conducted massive studies to understand whether genes and crimes are related or not. Race studies, adoption studies and twin studies have suggested that anti-social behavior is linked to the genes. Experts believe that since things such as gambling, drug abuse, risk-taking behavior and pleasure-seeking show evidence of genetic influence and since all of these behaviors have the potential to initiate crimes; one may suggest that crime and genes maybe closely related (Baker et al, 2006). In fact the field of forensic psychiatry supports the idea that chronic criminals h ave mutations in their genes which are hereditary in nature. According to this these mutations have an effect on the autonomic nervous system which in turn reduces an individual’s ability to learn normal social forces in inhibiting criminal behavior (Mednick and Finello,1983). On the other hand, with regards to the Nature versus nurture theory, I feel that nurturing has profound influence on one’s behavior. The environment and stress factors that an individual is exposed to, has a great deal of influence on his behavioral outcomes. Some of these stress factors are poverty and drug abuse. The constant association of Black minorities to commit crimes is overrated. In fact,

Econometrics Essay Example | Topics and Well Written Essays - 1500 words

Econometrics - Essay Example Moreover, the scatter plots of income versus consumption and income versus investment are also plotted. The graphs show that the actual plots of all the variables except the government non-wage income show fluctuating trends with alternative peaks and troughs in the period of analysis. The correlograms of all the variables except the government non-wage income become zero from the third order ones. This shows that all the variable except the government non-wage income show fluctuating trends in the period of analysis. Government non-wage income show steady rising trend in the period of analysis. The correlogram of this variable is not gradually declining and remains the same. The scatter plots show that there is a significant positive correlation between income and consumption .Though a positive correlation can be seen income and investment, it is not so significant compared to the previous one. The OLS estimation for consumption shows perfect model fit. The coefficients for wage income and profit income are positive and significant. One percent rise in wage income leads to a significant rise of 19 percent consumption while one percent rise in wage income leads to a significant rise of 79 percent in consumption. The actual and fitted values of Consumption shows perfect fit as shown from the graphs in appendix 2. The 2SLS estimation shows that only wage income is significant in determining consumption .Here the coefficient for wage income has increased to 81.6 percent compared to the OLS estimation. At the same time profit income lost its significance here. The actual and fitted vales show perfect fit in this case also. For the estimation of investment with OLS, current and lagged values of profit income are positive and significant while lagged value of capital stock is significant and negative in determining investment. One percent rise in current and lagged

Is Criminal Behavior Determined Biologically Essay

Is Criminal Behavior Determined Biologically - Essay Example Some do believe that crime has a genetic disposition but I believe that any person, irrespective of their biological or genetic background, when faced with certain stress factors can commit crime. Since the very beginning of the 20th century, several social researchers have reported that Blacks tend to commit more crimes when compared to their White or Asian counterparts (Piquero and Barme,2008). In fact official statistics also support this claim since and the racial minorities are regarded to be more genetically disposed towards crimes than other groups. In the recent years the field of behavioral genetics has conducted massive studies to understand whether genes and crimes are related or not. Race studies, adoption studies and twin studies have suggested that anti-social behavior is linked to the genes. Experts believe that since things such as gambling, drug abuse, risk-taking behavior and pleasure-seeking show evidence of genetic influence and since all of these behaviors have the potential to initiate crimes; one may suggest that crime and genes maybe closely related (Baker et al, 2006). In fact the field of forensic psychiatry supports the idea that chronic criminals h ave mutations in their genes which are hereditary in nature. According to this these mutations have an effect on the autonomic nervous system which in turn reduces an individual’s ability to learn normal social forces in inhibiting criminal behavior (Mednick and Finello,1983). On the other hand, with regards to the Nature versus nurture theory, I feel that nurturing has profound influence on one’s behavior. The environment and stress factors that an individual is exposed to, has a great deal of influence on his behavioral outcomes. Some of these stress factors are poverty and drug abuse. The constant association of Black minorities to commit crimes is overrated. In fact,

Addiction Wrecks Essay Example for Free

Addiction Wrecks Essay Addiction is a chronic relapsing disease that affects the brains reward, motivation and other related systems. It is a relationship you have with an object or substance. Most addicts come to depend on that object or substance to meet emotional needs. Individuals struggling with addiction are unable to control their actions and make rational decisions about their behavior. There are two main forms of addiction, physiological and psychological. Psychological is an emotional dependence on the feeling a drug or action gives you. Physiological addiction goes beyond mental cravings. One becomes physiologically addicted to a substance when your body has marked a physical need for increasing doses. Drugs such as heroin, cocaine, nicotine, and alcohol are physiologically addictive. There are many warning signs and symptoms of physiological addictions; tolerance you need more and more to get high. Withdrawal: which has symptoms such as; sweating, tremors, tension, anger, irritability, becoming impatient, and rapid heart rate. Those symptoms appear when you quit using the drug or substance. There is no standard time it takes to become addicted, many say consistent use over a 30 day period but there is no magic number. No matter what once an addiction is forms it is extremely harmful. â€Å"In 2005 scientist found the so called addiction gene, a brain receptor that, in certain forms, makes people more susceptible to drug and alcohol addiction†. (Winters 8) Many believe that the disease is hereditary however no one is doomed from birth many factors beyond genetics play in, such as psychological factors; failure in parental guidance, unstable family environments. Psychological vulnerability, depression, stressed tense and unhappy life styles. Although knowing the gene exist is most useful in providing preventive treatment that isolates that particular receptor and potentially decreases a person’s change in becoming addicted (pg. 9) Many children develop addictive behaviors because it is a learned behavior. A big part of how you act is determined hoe your parents act, you learn by watching and interacting with them. Unfortunately people who are raised in addictive families learn addictive beliefs and logics. For instance, if one of your parents is an alcoholic you learn growing up that the way to cope with a bad day is to come home and have a few drinks to numb the pain. Pure pressure may also lead you into an addiction. There are different stages that lead to addiction; first experimentation it’s marked by someone wanting to do something only a few times to see what it’s like such as gambling or a sex experiment. Then there is casual use, doing something occasionally or just a few times a month. Abuse is the third stage that leads to addiction, abuse is when someone continues to abuse an object or substance regardless of the negative consequences or desire to quit. Dependence is next, using or doing on a regular basis. Increased tolerance levels and mild withdraw. Last you become fully addicted, an over whelming compulsion for an event or substance on a continuous basis. Once you become an addict it becomes the most important thing in your life above family and all. Addiction wrecks your life including your physical health, personal relationships and overall job performance. The worse the addiction the more the addict isolates him/her self from people who can help and the longer the illness progresses the less the addict feels like they cant turn to others. Most of the time the addict doesn’t realize there is a problem and are in denial. Addicts go to extreme life threatening behaviors because they lose control of their own actions. Alcohol is the most widely abused drug in the world. Technically a depressant, alcohol provides a drunken high that often allows people to forget their troubles. Extreme alcohol craving can also result from genetic vulnerability. Studies show that adult children of alcoholics are 3-4 times more likely to become alcoholics themselves (Kuhn 19). No one is doomed from birth; many factors beyond genetics play in such as psychological factors. Alcohol effects how the body works, when drinking all the time the body adapts its self to having alcohol in the blood stream and then comes dependent on it and needs it for stability. Marijuana usually know as the gateway drug is made from leafs of a cannabis plant and is usually smokes. State of intoxication from marijuana is also known as being high, usually people feel relaxed and their senses are heightened (Kuhn 3). Marijuana causes psychological dependence. While under the influence of marijuana sense of time is distorted and simple task seem to take longer to accomplish. Some effects of smoking marijuana are increased heart rate, slowing reaction time, memory loss, and slowing reaction time. These effects are noticeable in just a few min and last a few hours. The most lasting and harmful effect of marijuana is the physiological changes in neurotransmitters and structures in the brain, leading to the loss of motivation and cognitive impairments. Drug addiction is one of the most visible and common addictions today. One of America’s biggest battles today is on narcotics. The most common used narcotics are Vicodin, Percocet, and Oxy-cotton, which are all made with opium. Opium is a reddish-brown heavy scented addictive drug prepared from the juice of the opium poppy, used as a narcotic and in medicine as an analgesic. When opiates are introduced to the brain the body stops producing its own endorphins, which leads to tolerance and addiction. Narcotics cause an initial rush followed by a 4-6 hour high, during the high the user feels relaxed however after these phases wear off the user crashes and produces the desire for more of the drug. If the user doesn’t get more of the drug they go into what is called withdraw. Withdraw happens when the user does not have more of the drug within 8 hours after the user comes down. Symptoms of withdraw are tearing eyes, chills, sweats, nausea and increased heart rate. These symptoms can last 3-4 days if the user doesn’t have more drugs. The severity of withdraw depends on the severity of the addiction. Addiction and drugs don’t discriminate. They don’t care whose life they ruin or who they kill. Addiction doesn’t care what kind of home you came from or how responsible you parents are. Addiction can and will affect you if you let it. If you already find yourself in the vicious cycle of addiction there is a way out and always a road to recovery if you truly want it. It won’t be easy; it will be long night of no sleep and hard days of wanting to give into those painful cravings. However if you as an individual want it bad enough you can achieve sobriety. Step 1 is admitting you have an addiction. Confront what you have been ignoring and be honest with yourself. Second is to seek help, support groups with others who are in your same situation and can help you reach your goals of sobriety. Probably the most important is treatment or a rehab facility to keep you safe why you reach your maximum potential on your road to recovery. Recovery is a constant struggle; it may take many months’ even years for you to confidently say you are a fully recovered addict. However it can also be one of the most rewarding experiences of your life. You learn how and why you were addicted and how to work out many of the problems you were previously trying to avoid. The knowledge you learn can give you confidence in confronting an addiction urge may it ever appear again. If you’re struggling with addiction, get help! Talk to a friend, teacher, counselor, neighbor, you’re not alone. Addiction is one of the biggest problems in today’s society. Start today by taking the first step to make a life changing decision. You can overcome it and there are people and facilities out there that are willing able and ready to help addicts.

Globalization And Environmental Education Education Essay

Globalization And Environmental Education Education Essay The two topics that I have chosen from the sessions are globalisation and sustainable development. I am interested to look at the views from globalisation and environmental education by looking beyond the sustainable development (what is sustainable development, the principles and the importance). First of all, before discussing further in details on the topic of sustainable development, we should know that globalisation and education are world wide issues that interrelated to each other. There is a significant amount of research involving the study of intertwined worldwide discourses, processes, and institutions affecting local educational practices and policies regarded to globalisation and education. Spring (2008) suggests that there are four major theoretical perspectives relating to globalisation and education. They are; world culture, world systems, postcolonial, and culturalist. Many researchers endorse that the major global educational discussions are about the knowledge economy and technology, lifelong learning, global migration or brain circulation, and neoliberalism. However, there are critics of current global trends support educational alternatives that will preserve local languages and cultures, ensure progressive educational practices that will protect the poor against the rich, and protect the environment and human rights. I found this is interesting and we should have a view that sustainable development is a global issue as well as the local one (Atkinsson, 1999). Therefore, personally I interested on the theme of sustainable development which is linked with that of the global dimension within the cross-curricular dimensions of the National Curriculum. I believe as a future teacher, this topic would be interesting to be discussed and analysed. This is because in the future I probably will be addressed by such responsible to educate students with such knowledge. Definition of globalisation and sustainable development Definition of globalisation The term globalisation is used in a variety of contexts, supposedly to indicate economic interdependency and the power exerted by some multinational corporations that no longer have strong links with any particular country, but see themselves as transcending national boundaries (Soubnita, A.T, Sheram. et. 2000). The technological revolution seems to be one of the most powerful engines of the globalisation process (Friedman, 1995: 341) I learned that globalisation is a term that has a very wide definition. Different groups will define it differently and will have different views on what globalisation really is. Moreover, I found that there are numbers of the definition for the term globalisation mostly emphasizing its agendas of growing prosperity and development opportunities for all. Green and Bare (2000) have the ideas that globalisation is the terrible triumph of unrestrained capitalism and the resulting cultural homogenization, the domination of the United States, plundering of the environment, and the widening gap between the rich and poor. Definition of sustainable development As globalisation is requiring development, therefore I believe that the need to avoid further depletion of the world resources in order to develop this world is a general understanding on the definition of sustainable development term. A conference on Environment and Development held in Rio de Janeiro in 1992 by the United Unions manifest the first international attempt to draw up action plans and strategies in order to moving towards a more sustainable development. Dresner (2002) mentions about the discussion made in the Brutland Commission in the 1987 where sustainable development was appealed as the resolution of the environmental problems. From the reading on several articles and books, I agree that sustainable development is about ensuring that people can fulfil their basic needs, while preserving the environment so that the future generation can also have the same or even better quality of life. Moreover, I understood that sustainable development recognises that the three pillars the economy, society and the environment which are all interconnected. I interested with a statement that; Sustainable development is development that meets the needs of the present, without compromising the ability of future generations to meet their own needs. (IISD, 2012) 1.3 Personal views My stand is that the concept of sustainable development can be understood in many different ways, but at its most basic is an approach to development that looks to balance differently, and the needs against the awareness of the environmental, social and economic limitations that we face nowadays. Therefore, I believe that sustainable development is about improving ways of implementing things, for the benefits of both the future and the present time. For the sake of sustainability, we might face many changes in the way we life but that does not mean that our quality of life will be reduced. Thus, from the definition of globalisation in relation to sustainable development I could say that sustainable development is a global issue that needs everyone to play their roles in order to ensure it is a success. Of course, there are goods and bad things regarding globalisation and the relation to the context of sustainable development. Globalisation and sustainable development in environmental aspects I am interested with one of the dominant principles of sustainable development which states that sustainable development is to live within our environmental limit (Dresner,2002). To clarify, the principle is respecting the limits of the earths environment, resources of biodiversity with aims to improve the environment and ensure that our natural worlds resources needed for life are not damaged and remain for future generations. Firstly, Dresner (2002) suggests that one of the principles of sustainable development is any development activity should help to sustain and not endanger our resources. We should have noticed that the Earths life-support systems are draining that once fertile areas can no longer sustain people ( Atkisson, 1999) ; fish resources have been depleted; the atmosphere, water courses and our food supplies have been polluted. It is challenging, to predict its effect on the ecosystems. For this reason, I believe that there is a need to apply the preventative principle that we can do to bring back our environments, which in turn opens up with many new development opportunities. Examples include organic farming and replanting trees. There is an idea that suggests if we are to sustain the planet, we must control population growth and change our patterns of consumption (IUCN, UNEP and WWF (1991)). Moreover, the worlds environment has continued to deteriorate (IUCN, UNEP and WWF (1991)). For example, deforestation at a rate of 14 million hectares a year; greenhouse gases are still increasingly pumped into the atmosphere, and there is a big amount of report mentions that the US has rejected the Kyoto Protocol and the present targets for emission reductions are clearly inadequate. Furthermore, there is a forthcoming crisis of water shortages around the world,and in India the problem is already there where some parts of India the people is still struggling to get enough fresh and clean water supply; and may news reporting that new technologies such as genetic engineering pose new environmental and health threats (IUCN, UNEP and WWF (1991)). I look all these matters with questions, if all these problems are revolving around the world, what is sustainable development really is? How successful is the idea to sustain the development? Globalisation and sustainable development in society To discuss further, I agree that the focus of sustainable development is to look it beyond just the environment. Atkisson (1999) mentions that it is also about to guarantee a strong, healthy and just society. Thus, I believe this means meeting the various needs of all people in existing and future communities, promoting personal well-being, social cohesion and inclusion, and creating equal opportunity (Orr, 1992). In addition, Spring (2008) advises that our attitude on development affects everyone. The impacts of decisions made in a society have very real concerns in others lives. For instance,a poor planning of communities, reduces the quality of life for the people who live in them. Sustainable development proposes a way to making better decisions on the issues that affect all of our lives (Orr, 1992). For example, we can ensure that residents have easy access to healthcare and leisure facilities by uniting health plans into the planning of new communities (Spring,2008). As I understood from sessions of the lessons, our world is not always fair. I find out that the majority of the global population does not have access to adequate resources; and these same people also suffering unjustly from pollution, depletion of resources and land degradation. Therefore, there still a question that pop-out in my mind; How do we work towards greater fairness, environmental justice and social sustainability? A report states that South Africa has taken a massive step forward by eliminating unfair apartheid laws and appointing a democracy that recognises equal rights (Cassius Lubisi, 2008). However, inequalities remain in the way people participate in the economy and benefit from it. On the other hand, there are demands for fairness in international trade procedures, which currently benefit the wealthiest nations when the wealthy people becoming wealthier while the poor stay poor or even poorer; and many cases on the discrimination against the less powerful ones. There are sum of research reporting economic injustices within each country. Therefore, in my view, economic policies and practices need a review in terms of their impacts on people and the world. To discuss further, we should know that social sustainability and well-being also involves education, health and a healthy environment, security, opportunities for relaxation and spiritual renewal, and peoples right to participate in decisions that affect them and not only dependent on jobs or income (Orr, 1992). This is also including the right to information about the environmental health impacts of development activities, and the right to legal action if such activities prove to be dangerous. Globalisation and sustainable development in economics limitation Speaking through the economics specs, Dreser (2002) suggests that to achieving a sustainable economy is meant to develop a durable, stable and sustainable economic development which provides chances for all, and in which environmental and social costs fall on those who enact them (polluter pays resolution), and efficient resource use is incentivised. A report from IISD (2012) states that sustainable development can lead to savings; as a result of SDC scrutiny, UK government has saved over  £60m by improving efficiency across its estate. I always have a thought that more development means for environmental protection and reduce poverty. Here a great mess started, because I believe linking the two concepts sustainability and development together opened the door for some to interpret the need for action as a need for more of the same development (Orr, 1992). They argued that where there is people in poverty and suffering, there is simply not sufficient economic growth. Thus, I assumed that the focus on the idea of sustainability shifted from nourishing living resources, to satisfying development. There are other better ways of thinking about development as a kind of development that would sustain or nourish people, including the poor, and at the same time not overshooting the Earths capacity to renew ecological resources. The Brundtland Report (1987) mentions about development that meets the needs of the present without conceding the ability of future generations to meet their own needs. These ideas really require us to think in a different way about the needs of the present, especially the dilemma of the most needy people, but also beyond them, about the future. Therefore, I personally think that we need to change our focus from continuously abandoning these parts of world to on how to sustain people and the mother earth and not following the old ambiguous path of economic growth as we concern about it. My view is that this belief should be about economic activities that endure people and earth and not about maintaining an economy, especially one based on development-as-growth, which is as noted would damage the earth and fails to benefit the majority of South Africans (Cassius Lubisi, 2008). Sustainable Development calls above all for reforms in the manner that some countries conduct their economic activities (Wackernagel and Rees,1996). Numerous measures have been proposed including: Removing unfair trade barriers Economists estimate that this would allow poorer countries to generate a total income three times the sum of official development aid; Removing Government subsidies that harm the environment and the poor; Upholding the polluter pays principle that those who do harm, must pay for redress; Instituting clear paths of responsibility and liability as for example, a CEO should be liable for the accuracy of a companys environmental reporting; Shifting the tax base from labour to resource use; in other words, rather than taxing us on what we earn through the work we do, tax us on our impacts and what we consume; Price products not only on what value has been added to them, but also in terms of what value they have deducted from the common natural resource base; Increase resource productivity ; create wealth with ever fewer resources. (Wackernagel and Rees,1996) I personally believe that truthful answers will require many companies to change either the nature of their business, or the way in which they go about it. Education for Sustainable Development 5.1 How to educate? In the 1990s, mounting concern over environmental and development problems has meant greater support for an educational approach, which not only considers immediate environmental improvement as an actual goal, but also addresses educating for sustainability in the long term (Wackernagel and Rees,1996). Although some education literature has embraced this new focus of environmental education for sustainability (EEFS), it has failed to outline the essence of this approach and has neglected questions about how it differs from the environmental education of the 1980s (Billet, 2001). No document exists to date which translates the goals of EEFS into guiding principles for its development in schools (Spring, 2008). Essentially, I think EEFS needs further definition. 5.2 Business, society, government and educational institutions Education for sustainable development is a life-wide and life-long learning endeavor which challenges individuals, institutions and societies to view tomorrow as a day that belongs to all of us, or it will not belong to anyone. (UNESCO, 2004:9) The United Nations Decade of Education for Sustainable Development (2005,2014) was initiated at the World Summit on Sustainable Development in Johannesburg. The Decade has achieved an agreement that sustainable development will remain nothing more than an interesting idea without education,. This global initiative has generated inspirational innovations around the world (IUCN, UNEP and WWF (1991)) which I think later bringing a very big impact to the world of education. 5.3 What is education for sustainable development? Billet (2001) mentions that the Environmental Education Association of Southern Africa (EEASA) has for years debated that environmental education is about sustaining all life, in socially and economically fairways. EEASA members have also seen environment as the interrelationships between ecological life-support systems and the economic, political and other social systems interrelating within and with the natural world (Billet, 2001). Thus, in my opinion, there is not much difference between environmental education and education for sustainable development. I would recommend that environmental education be not just for teachers to teach the students in school, but it is meant for everyone, in certain those who have an instant impact on the world as corporate or political decision-makers. The implementation of sustainable development in education is expected to produce a higher national workforce to enhance economic growth too (Mohd Zanal, 2009). Mohd Zanal views that an economical aspect is one element in Sustainable Development, and through education in which the country expects to produce more students who are more likely trained in field-related skills. The main question here is what are the elements required in the curriculum at the secondary school level if it would be supportive to the sustainable development of the country? However, based on my schooling experienced years back then, this idea of concerning and understanding of environmental education is not widely shared, and we used to have this one assumption in our mind that environmental education is only for children to learn about nature and how to preserve it. The Decade of Education for Sustainable Development (DESD) provides an opportunity to widen the public understanding of the role of education in moving towards ecological sustainability and social justice. This is good because I certain that it gives chances to bring the awareness the importance of education, apparently to educate people about ecological sustainability. Besides that, many countries can interpret education for sustainable development differently in ways that suit their certain context as advised by the lead agency for the Decade is UNESCO. This is because, reflecting back on the meaning of development, it is varied according to different groups views and needs. UNESCO itself has interpreted the idea as an umbrella concept for its various initiatives including the Education for All campaign associated with the Millennium Development Goals, as well as gender-sensitive education, rural development, health care, community involvement, literacy, HIV/Aids, human-rights education, peace education, and environmental education. This idea is hoped can be achieved and practised around the world. For a sense of what education for sustainable development might involve, I agree with the four domains of the Implementation Plan for the Decade: Creating access to basic education for all Re-orienting existing education programmes Raising public awareness and understanding Vocational and professional training for sustainability. The idea is to have Education for Sustainable Development in thousands of local situations on the ground, involving the integration of the principles of sustainable development in a multitude of different learning situations. (UNESCO) 5.3.1. Creating access to basic education for all Everyone should have a basic education if that particular countries are aiming to develop sustainably. In parts of the world, formal education is not yet universal especially for girls (UNICEF, May 2005). Schooling is compulsory in South Africa (Cassius Lubisi, 2008). On the other hand, report states that many children still do not go to school because of severe poverty, too few schools and poor communications and technology. There is also insufficient social support. It is reported that many learners stay home to care for babies and sick parents. In the many schools without ablution facilities, teenage girls are involuntary to miss classes each month. There is also a report states that some 40% of South Africas children are kept out of school to perform domestic duties or work in the fields. Even if a child makes it to school, governments limited capacity to organise existing resources often results in poor facilities and poor teaching (Cassius Lubisi, 2008). Thus I understood that these problems resulting to thousands of learners are dispossessed of the education that is not only their right, but the countrys key to social and economic development. 5.4 Teachers roles : Raising awareness and understanding : How? Creativity, teaching methods and industrial relations are the important elements of sustainable development efforts in the particular subject. This is consistent with the recommendations of Mohd Zanal (2009) who stated that sustainable development, in particular concerning to the development of teaching methods, interaction, participation, and collaboration in teaching and learning, should focus on hands-on experiences, visits to factories, field-work, laboratory work, and placement in specific industries. Mohd Zanal also ascertained that these methods would provide students with the necessary exposure and strengthen the sustainability of technical and vocational education. Supplementary teaching methods should also incorporate problem-solving skills, creativity, and innovation skills. Mohammad Sani (2001) considers that teachers undergo continuous education. This is prevalent particularly when viewed in a number of contexts such as changes in the educational environment itself, chan ges in the value of school and personal values, and changes in school management. This view was also supported by Halif (2006). The state training programs and courses in this service are essential in enhancing the level of teaching professionalism in facing challenges, which stem from outside the profession, such as the changing aspirations of society, and changes in technology. Internal challenges faced by teaching staffs ( the teachers, perhaps) would be the situation of educational organisations (governance), such as changes in curriculum, pedagogy and changes in government educational policies. Each student, for a certain period of time, will be placed in an industry related to their field of study. Billet (2001) viewed learning in the workplace as not only being very useful to students, but a matter which could not be avoided. Many students found the experience of working, partaking in conversation and gaining advice and knowledge from experienced employees pivotal in acquiring the knowledge and skills necessary for carrying out actual tasks. Further studies of learning in the workplace by Billet (1999, 2001) found that day-to-day activities in the work environment were a very important source of learning and experience to work. It was found that students received guidance in both direct forms through interaction with other employees and indirect form through observation and discussion of activities in the workplace. Workplace learning is also important to teachers or trainers and should become an in-service activity as part of their lifelong learning ( Mohammad Sani, 2001). Conclusion After all, I suggest that any significant efforts to improve the quality of teaching, the facilities at schools, and the health of communities is good steps to increasing access to basic education, and meeting the development requirement, which are fundamental to sustainable development. I believe that the challenge now is to help teachers to meet their responsibilities and do integrity to the exciting possibilities in the curriculum. I hope as a future teacher I would have the opportunity to teach this interesting topic on sustainable development as a global issue and be able to apply my understanding on the topic of globalisation and sustainable development.

Robert Frost?s ?The Road Not Taken Essay example -- essays research pa

Robert Frost’s â€Å"The Road Not Taken,† can be understood in various ways. The mood, attitude, and mindset of the reader predispose their thoughts towards the poem’s true meaning. The title of the Frost’s poem suggests that it is about decisions and obstacles in life and how people should handle them. Frost is voicing his opinion, saying that whatever path or decision making we make or do, one day, will be the key factor in your future tomorrow and thereafter. Almost every human being experiences life’s bumpy road journey and Frost indicates in his poem that there are never just one single path to take; instead it is like a complex maze. A traveler comes upon "two roads diversified in a yellow wood" (Frost 719 ). Frost indicates that it is a cross road in his life and he must chose one way or another. The option of choosing both roads is not there because it is not possible, so the traveler must decide how he wants to live the remainder of his life and choose that path. The traveler, still deciding on what path to take, states regretfully "...Sorry I could not travel both paths" (Frost 719). This is a prime example of everyday life. It is nearly impossible to look into the future and see the end result of which path to take, and therefore makes it even more difficult of which life path to strive towards. By not seeing the future result in picking one road over another, the traveler wonders what he will be missing out. Frost is e...

My Ideal Teacher Essay -- Teaching Teachers Education Essays

My Ideal Teacher When I think about teachers that I have had in the past, several different ones come to my mind. Each of these educators stands out in my mind for a variety of diverse reasons. Whether it is their sense of humor, their tactfulness, their love of the subject matter, their fanatical and sporadic behavior, or their yearning to be childish themselves, I can still remember at least one quality of every teacher I have ever encountered. Every one of these teachers conveyed subject material to their students just as they were educated and employed to do. However, I trust that every professional in the world has an abundance of opportunity for improvement; teachers could discover and improve themselves merely by having an open mind and observing one another. If I could construct the â€Å"ideal† teacher for me, I would only have to focus on three main aspects of the individual. These three qualities would be conducting a fun and interesting class, having organization and ge nuine comprehension of subject material, and developing a need to accept and have a constructive relationship with all students. Because of the most recent technology children today expect to be entertained by some other means than â€Å"twiddling their thumbs†. This need is not only present in the home setting; it is everywhere they go, including school. Therefore, teachers today have to make learning more enjoyable than it ever has been. Students are aware that at school they have strict rules to follow and expectations from their teachers. However, school can be fun if the teachers make it that way. There are numerous ways that a teacher can accomplish this. For example, a teacher could do something as simple as having a â€Å"j... ...d what my major is from week to week. They gained my respect in high school, and I, in turn, gave them respect. These are the teachers that I will never forget because they will never let me forget. I think that all students should experience some teachers like I have. In conclusion, in the â€Å"real† world some students will graduate from college, some students will be teachers, some teachers will just teach, and some teachers will teach with love. I want to be that teacher. The one that teaches with love and passion for what I am doing. This is why I have taken into account every teacher that I have ever encountered and created my â€Å"ideal† teacher; the teacher who is exciting, knowledgeable, and friendly. It is those teachers that I will remember indefinitely and with distinction, and this is also how I intend to be remembered by my students.

State Auditing

STATE AUDITING IN THE PHILIPPINES Reported by: MYRLA P. SEDENIO RUTH C. TACUJAN A. OBJECTIVES I. To Discuss the State Audit System 2. To Identify Issues and Limitations of Government Auditing 3. To Discuss the Measurement of Government Performance B. INTRODUCTION The Philippine Constitution emphasizes the importance of accountability in the government. Article XI simply and bluntly begins: â€Å"Public office is a public trust,† before it adds that officials and employees should serve the people with â€Å"responsibility, integrity, loyalty and efficiency.    In the government budget cycle, accountability is laid down by the need for government agencies and departments submit to submit quarterly and monthly income statements; statements of allotment, obligations and balances along with other financial reports and documents for audit – a formal process whereby the authenticity, accuracy and reliability of financial accounts or transactions are checked and approved.The re are several kinds of audit: One is Financial Auditing wherein financial transactions and accounts are checked to ensure the submitting government agency has complied with the rules and regulations, specifically the pre-agreed and government accounting system. Another type is Performance Auditing whereby one is looking at the systems of the agency to assess it has delivered on its institutional purpose and mandate by linking the budgets with results or results-based budgets. An internal audit, as the name suggests, an internal check on agency systems and processes.External Auditing involves an outside audit body being brought in to look at the agency. Pre-auditing refers to auditing by agencies before approval of transactions while post-auditing is auditing by an independent body after. The Philippine government has agencies mandated to ensure accountability and transparency on its overall operations. These agencies are: The Office of the Ombudsman, Sandiganbayan, Presidential Ant i-Graft Commission, the Civil Service Commission and primarily, for the purpose of this paper, the Commission on Audit. C. STATE AUDIT SYSTEMAuditing is the examination of information by a third party other than the preparer or user with the intention of establishing its realibility, and the reporting of the results of this examination with the expectation of increasing the usefulness of the information to the user. Commission on Audit The Commission on Audit (COA) is the constitutional commission mandated to be the supreme audit institution of the government. It has jurisdiction over national government agencies, local government units, government-owned and controlled corporations and non-government organizations receiving benefits and subsidies from the government.The Constitution identified the following functions for the Commission:   1. Examine, audit and settle all accounts pertaining to the revenue and receipts of, and expenditures or uses of funds and property owned or hel d in trust by, or pertaining to, the government; 2. Promulgate accounting and auditing rules and regulations including those for the prevention and disallowance of irregular, unnecessary, excessive, extravagant or unconscionable expenditures, or uses of government funds and properties; 3.Submit annual reports to the President and the Congress on the financial condition and operation of the government; 4. Recommend measures to improve the efficiency and effectiveness of government operations; 5. Keep the general accounts of government and preserve the vouchers and supporting papers pertaining thereto; 6. Decide any case brought before it within 60 days; 7. Perform such other duties and functions as may be provided by law. COA, as the other constitutional commissions are mandated, is headed by a Chairman and two Commissioners appointed by the President and the Commission on Appointments of Congress.It also enjoys fiscal autonomy which means its appropriations must be released regularl y and automatically. The Commission also deploys resident auditors in all national government agencies, local government units and government-owned and controlled corporations pursuant to its mandate to review each agency’s financial operations in a risk-based audit approach. The Commission on Audit (COA) has developed and introduced a risk-based audit approach (RBAA) that emphasizes the need for the auditors to focus on high-risk areas that are potential breeding grounds for graft and corruption.Auditing plays an important role in public finance, the Auditing Code of the Philippines was promulgated in 1979 (P. D. 1445). As it proceeds mainly from the basic law, the Code amplifies, elaborates, specifies, and implements Under the declaration of policy in the Auditing Code, it is stated that all resources of the government shall be managed, spent and utilized in accordance with law and regulations and safeguard against loss or wastage through illegal or improper disposition, wi th a view to ensuring efficiency, economy and effectiveness in the operations of government.COA reports In order to perform its audit functions, COA produces different kinds of reports. A study by the Philippine National Budget Monitoring Project identified and explained each of these: 1. Regular Annual Audit Report of each NGA, LGU and GOCC 2. Consolidated Annual Financial Report for NGAs, LGUs and GOCCs 3. Special Audit Reports 4. Circulars and other Issuances The Annual Audit Reports contain the results of the audit conducted on the financial statements submitted by agencies, local government units and government-owned and controlled corporations to COA auditors.The results are shown in the form of audit opinions indicating how the agencies faired with their financial statements at the end of each fiscal year. The types of audit opinions are: Unqualified (U), Qualified (Q), Adverse (A) and Disclaimer (D). An Unqualified Opinion refers to the â€Å"clean opinion† or the age ncy reflected the results of the financial statements fairly, which means its operations and the financial condition in a period of time based on existing government accounting standards, and in compliance with government laws, rules and regulations.A Qualified Opinion means that an agency reflected fairly except for some specific transactions and/or accounts that have been found to be problematic, either improper, questionable or needs further explanations. Adverse opinion means that the financial statements did not fairly present its results of operations and financial condition of the agency, and are not in compliance with prescribed laws and applicable guidelines. Lastly, the Disclaimer opinion means that â€Å"there is no sufficient basis to form any opinion† for an agency does not keep or submit its records of financial accounts and transactions.An audit report has the following parts: Audit Certificate, which shows the audit opinion, the Financial Statements, Major Fin dings and Observations which explains if there are defects in the compliance of accounting and auditing rules and policies, and Recommendations to the entities. In turn, COA checks if these measures were conformed by the entity on the next year’s annual audit report. The Consolidated Annual Financial Reports on the other hand show the financial performance of the public sector in general.Each level has a volume of the consolidated financial report, one each for NGAs, LGUs and GOCCs. These are based on the audit reports of each entity. These reports contain the financial condition and highlights of agencies, local government units and government corporations. These reports also reflect the financial resources of the government, even the off-budget accounts or funds that are not subject to annual appropriations. Interestingly, these reports are the only source where one can be informed about funds that are not sourced out from appropriations.Special Audit Reports are purposely for investigation, in response to a request by interested parties or by a directive from Congress. The Commission has already undergone special audit reports on the country’s outstanding debt and special purpose funds such as the Agriculture and Fisheries Modernization Act and procurement of the Department of Public Works and Highways. GAFMIS The Government Accountancy and Financial Management Information System (GAFMIS) is a financial database which keeps the general accounts of the government.It is spearheaded by the COA so as to implement its mandated function. Thru this, the appropriations are verified and allotment releases to agencies are ensured not to exceed the appropriations. From the Department of Budget Management (DBM), copies of Agency Budget Matrices (ABM) and Special Allotment release Orders (SARO) are submitted to GAFMIS and these make up the Registry of Appropriations and Allotments. The GAFMIS is also essential because it assists government agencies with th e Electronic New Government Accounting System (e-NGAS).It is a computerized program of the New Government Accounting System wherein budget transactions, allotments and obligations are recorded and monitored electronically. It also helps in streamlining the New Government Accounting System which provides the new accounting policies in the government. Some of the basic features of the new system are the Accrual accounting and One-fund concept. Accrual accounting recognizes the income when earned and expenses when incurred as oppose to recognizing income when cash is earned and expenses when paid.Internal control and the internal control system Internal control is defined as a process effected by an organization's structure, work and authority flows, people and management information systems which are designed to help it accomplish its goals. It is a means by which an organization's resources are directed, monitored, and measured. It plays an important role in preventing and detecting fraud and protecting the organization's resources. Internal audit is an integral part of internal control. It maintains efficiency and effectiveness in operations.It looks at the reliability of financial transactions in reports by making sure that they are in accordance with rules and regulations. Several provisions in the Philippines have signified the internal control in the government such as Section 123 of the amended Presidential Decree 1445, the Administrative Code 1987 and Government Accounting and Auditing Manual guided by worldwide standards thru the International Organization for Standardization (ISO) and International Organization for Supreme Audit Institutions (INTOSAI). The INTOSAI also formulated standards for the internal control systems in the public sector.It has emphasized that internal control systems shall be in line with the characteristics, values and context of the public organizations. In line with these provisions, the Government has formulated the National Government Internal Control System (NGICS) through the efforts of the DBM and resource and reference panels from various government agencies. It serves as a guide to government agencies in putting up internal control systems. It aims to strengthen accountability, safeguard assets, promote efficiency, economy and effectiveness in the operations and adhere with the policies of the organization. D.Issues and Problems of Government Auditing In her public budgeting and accounting class, the late professor Emilia Boncodin stressed some issues on COAs mandate and the accounting and auditing system of the government as follows: 1. The audit system looks only on the agencies compliance with the accounting standards and laws in the financial reports instead of finding if the agencies have properly allocated their appropriate budgets. 2. Reporting of the GOCC’s entire budget What is reported in the government budget documents regarding the GOCCs are the budgetary support to government c orporations or subsidies only.Yet, COA audits the corporate operating expenses on the entire budget of government corporations. 3. Lax in penalizing because COA is limited to recommendatory functions only Adverse/disclaimer audit opinions and recommendations by COA to government agencies do not have the corresponding penalties or sanctions if they are not acted upon and followed. An example is DPWH’s audit report where it has been given an adverse opinion for the past 18 years. 4. Pre-Audit vs. Post audit Each type of audit has its own problems.Post–audit is disadvantageous because it involves final evaluation of financial transaction – that is after the funds have already been disbursed. Pre-audit however, ironically defeats the overall essential purpose of auditing because financial transactions are assessed beforehand. In the past, COA had been operating on post audit basis since 1995-2009 when COA circular 2009-002 reinstituted the selective pre-auditing due to rising incidents and anomalous disbursements. However, Circular 2009-003 in June 16 2009 suspended some of the provisions in the earlier circular to ensure uniformity and consistency in its implementation.On COA reports The Philippine National Budget Monitoring Project has identified the following limitations that affect the importance of COA reports in ensuring accountability: 1. Timeliness COA’s deadline on the submission of reports is not parallel to the schedule of budget preparation. Audit and financial reports must be submitted by end of September while budget preparation time ends in July when the Congress’ session opens. The timings would thus work best if reversed since the reports should serve as aids in reviewing the agencies’ budgets in time for budget legislation.Given the reality, the value of COA’s reports being used as tools to determine the status of government entities in terms of financial performance and compliance with rules are n ullified. 2. Completeness Audit reports of agencies are not completed on time due to inability of personnel and time constraints. In effect, this puts problems in reviewing the budget and in making the annual financial reports. 3. Availability Although COA’s website is useful in terms of the reports posted, many reports from agencies including those from LGUs and GOCCs are currently missing. 4. Contestability of findingsThere are issues on COA’s findings on its reports. First is that the some of the past findings have not been resolved yet or the so-called â€Å"hereditary balance sheets. † An example is the disallowances that must be deducted by agencies to employees. However, these have not been resolved even if some personnel have already left the service or died. Secondly, there is the inconsistency of audit rules by resident auditors. In some agencies, the rules of past auditors and new auditors differ like deductions that were not present in the past have already been installed at the time the new auditor comes to office.The third issue is the unreasonable application of rules and regulations in auditing. Some expenses are disallowed even if it yields good results. The last issue is the inability of auditors to understand the situation of agencies’ operations. The operations have complexities that emergencies become inevitable and it is hard for them to look at the reasons for the issues in operations. 5. Feasibility of recommendations The COA’s recommendations on reports are not always being followed by agencies and these are already beyond the control of the institution. 6. Conflict of interestCOA auditors are still considered as â€Å"mere mortals† that may experience biases, influences and errors in judgment. There are often claims that some auditors are complicit in bribery and graft. On internal control and the internal control system The NGICS has identified the following limitations of internal control: H uman error, i. e. , errors in judgment such as internal auditor’s biases/conflict of interest, negligence, misunderstanding, fatigue, distraction, collusion, abuse, etc. 1. Shifts in government policies or programs 2. Resource constraints 3. Organizational changes; and 4. Management attitudeE. Measurement of Government Performance Under COA Resolution No. 2002-005 dated May 17, 2002, the Special Audit Office was renamed Management Services to expand its services to include: a. Conduct of Value-For-Money audits and related operations review activities. b. Provide management consultancy services to other government agencies in such areas as: * Organization * Strategy Formulation * Financial Feasibility * Strategic Planning * Other related areas c. Coordinate with all offices of the Commission for the purpose of establishing feedback mechanisms on implemented innovations. d.Formulate recommendations to the Chairman on the adoption of the most appropriate systems for the enhancem ent of operations. e. Perform such other functions as may be assigned. Recently, the Office is assigned to conduct Rate and Levy audits. The functions: Conduct of Value-For-Money (VFM) Audit This audit is concerned with the review of management efficiency with the end in view of eliminating waste and promoting efficient use of public funds and resources and the ascertainment of the agency’s effectiveness by determining whether desired results have been achieved and programs have accomplished their purposes and objectives.Approaches in the conduct of VFM audits Agency-based approach An audit of a particular program, project or activity of a selected agency. Government-wide and Sectoral Performance Audits Government-wide and Sectoral Performance Audits are new approaches adopted by the Commission under COA Resolution No. 98-005 dated March 3, 1998. While these types of audits were introduced in 1998, it was only in 2002 that these approaches were operationalized under the COA-U NDP AusAID Project entitled â€Å"Enhancing the Public Accountability Programme of the Philippine Commission on Audit†.Government-wide audit is the simultaneous examination of a management function or activity in a number of government agencies which is expected to provide: * basic data for comparing practices and operations between and among government agencies in the same sector or with the whole government; * collated data of practices in various government agencies that could show the magnitude or insignificance of deficiencies in the system; * audit criteria which are supported by best practices; * awareness on the part of auditors and the auditees of how their agency compares with other government agencies in terms of objectives, functions, operations, internal and administrative controls, and output; and * opportunities to the audited agency for benchmarking with other government agencies.On the other hand, the Sectoral Audit refers to an audit of programs or activitie s that are delivered by more than one government agency and is expected to provide: * an overall picture of how various segments of a program are implemented and possibly lead to the identification of areas where improvements can be introduced; * audit criteria or benchmark for future audits of government programs by various government agencies; * basis for auditors to realize that program difficulties may not lie with a single agency but possibly with the way the agencies involved in the program work together; * an arena for airing program difficulties by audited agencies; and * opportunity for making changes in the program, if necessary.