Food Packaging Labelling and Dietary Guidelines †Free Samples

Question: Talk about the Food Packaging Labeling and Dietary Guidelines. Answer: Presentation: A vital piece of food preparing activity is bundling. (1) Protection of bundled food against mechanical injury and microbial pollution is the fundamental job of food bundling. Bundling additionally gives insurance against dampness assault and oxygen presentation the executives. Bundling likewise gives assurance against unsafe synthetics and daylight. Canned food items, stuffed inside the microwavable compartments present strength against temperature difference. (1) Over the previous decades, there have been critical improvements in the bundling business, which has encouraged the advancement of the insignificantly handled nourishments and decrease in the expense of bundling. Pauls PhysiCAL no fat skim milk is retailed in 2 liters of plastic PE (polyethylene) bottle. (2) Plastic jug is perfect for this fluid no fat milk since it forestalls undesirable spillage and the handle of the jug gives straightforward entry. The other favorable position of plastic container is that, it gives insurance against microbial sullying, dampness, oxygen, physical harm and daylight. It is additionally financially savvy. In addition, plastic container made of PE is light in weight helping the procedure of transportation, utilization, stockpiling and carriage the board. (3) Another striking component of the plastic container is, it is recyclable as signified by the recyclable give present up the jug. Be that as it may, plastic is delivered structure the petroleum derivatives like flammable gas, oil and coal and these fills radiate perilous ozone harming substances and poisonous synthetic concoctions, dirtying the earth. Plastic on deterioration produce methane gas, which have high natural dangers. Plastic, arranged on the water bodies force danger to the marine life. (4) Bundling of Banister Downs new milk Rail Downs new milk is retailed in 1 liter pocket pack. (5) The pocket is produced out of completely recyclable and eco-accommodating plastic which has an amalgamation of 60% calcium carbonate (limestone). Calcium carbonate has comparative arrangement to glass and henceforth is equipped for keeping up the newness of the milk. (5) It likewise simple to arrange as it tends to be effectively squashed or straightened when gets vacant. The pocket can likewise be singed securely with no outflow of unsafe gasses. Another bit of leeway of this sort of bundling is, it is microwaveable. The helpfulness of pocket pack for this bundling is, it forestalls spillage, microbial tainting and simple activity. (5) Non-inexhaustible materials like non-reused plastic are the main ecological effect of bundling. Other ecological effects incorporate emanation of destructive liquid, suspended solids, unsafe substance that defile land, receptive oxygen species, and ozone layer exhausting ozone depleting substance. The choices for removal of plastics are biodegradation, reusing, landfilling and cremation. Landfills requests space also, the vitality contained and synthetic constituents of plastic are lost in this removal course. Burning returns fragmentary vitality from plastic creation yet produce, negative wellbeing and ecological effects. (6) Further mindfulness is required in this field to clarify sustainable methodology of plastic removal has prepared to age of inexhaustible plastic. Here in Pauls PhysiCAL no fat skim milk is made of reused plastic yet reusing is a conceivable predominant arrangement. Reused plastics have more microbiological and compound contaminants than virgin partners. Prior to reusing the jug, buyers much of the time utilize void plastic containers to blend or weaken pesticides. Much after treatment, hints of pesticide may hold in the plastic, entering the food flexibly. Reusing likewise has certain handy difficulties like exact arranging, significant expense of oil and the idea of the reused plastic administration. By and by, since it is recyclable and biodegradable, it forestalls danger of long haul natural harm. In any case, biodegradation process is moderate, disturbing current reusing stream. Burning causes arrival of an ozone harming substance and cancer-causing polycyclic fragrant hydrocarbons (PAHs), dirtying the air. Removal of PE plastic containers in landfills is impractical and obliterates land assets which are in any case fit fo r cultivating. (6) Rail Downs new milk is bundled out of unknown plastic that has a blend of Calcium carbonate (CaCO3). Calcium carbonate permits polymers to cool and warmth quick, bringing about vitality investment funds, improved profitability and quicker film change. High Density Polyethylene (HDPE) film produced by means of amalgamation with calcium carbonate decreases petrochemical and vitality use and consequently offering critical natural advantages. It likewise limits carbon impression and effect of ozone harming substance on air. Food Products Labeling Requirement under Australian Legislation Food naming is done to instruct the purchasers about the wholesome substance of the food and to forestall misrepresentation or trickery. It likewise guarantees that the food is sheltered and healthy. As per the Food Standards Australia New Zealand (FSANZ), a mark is legitimate prerequisite of all bundled food. (8) Significant Parameters for Labeling Pauls PhysiCAL no fat skim milk Balustrade Downs new milk Clarification Name of item Indeed Indeed Parcel ID Indeed Indeed Name and address of provider Indeed Indeed Admonitions Indeed No There are no particular admonition sign against the unfriendly impact of the over utilization of the milk or whether this milk is reasonable for the utilization for kids Marking of fixings Truly Truly Headings for use and capacity Indeed Indeed Nourishment data board Indeed Indeed Decipherability prerequisites Decipherable Healthful data not intelligible The healthful sign since written in white text style over blue foundation, it isn't neat. On the off chance that the dark text style shading was utilized, at that point the clarity may have expanded Nation of inception Present Present Table: Food Standards Australia New Zealand (FSANZ) Food Labeling Parameters (Source: Created by Author) Wellbeing guarantee expresses that there exist a connection between the constituents of food and wellbeing. As indicated by wellbeing guarantee there are hardly any variables that must be thought about: Supplement work claims: It depicts the job of the supplement in the development, physiological advancement the executives and typical body capacities. Model: Food X is high on healthful substance. Other capacity claims: Concerned with advantageous highlights of food with regards to the absolute eating regimen and organic action of the body. These cases make positive commitment to wellbeing. Models: Substance A (name) and how it helps in improving one explicit physiological procedure (processing, food retention and so forth.) of the body. Decrease of sickness hazard claims: Composition of food and how fixings give immunogenic security against certain illness. The documentation of the hazard guarantee must be expressed in clear language with appropriate referencing. Models: A Nutrient An in diet lessens the danger of illness D. (9) The naming necessity in the space of wellbeing claims is met by Pauls PhysiCAL no fat skim milk. It expresses that the milk have 40% additional calcium content than ordinary milk that advances the assimilation of Vitamin D and furthermore goes about as a calcium supplements. (2) However, there are no such explicit wellbeing claims in Banister Downs new milk. Healthy benefit of Food Products Figure: Pictorial Representation of Australian Guide to Healthy Eating: Visual portrayal alongside extent of fivedifferent nourishments, which are suggested for day by day utilization. As per AGHE, Australians needs to devour increasingly decreased fat milk. (10) Pauls PhysiCAL no fat skim milk is ultrafiltered skim milk is plentiful in nutrient D and scores high on calcium content. This ultrafiltered milk advances quicker calcium retention than ordinary milk and guarantees bone wellbeing. Suggested Daily Intake (RDI) is 20ro ml. In any case, it isn't suggested as complete milk for youngsters under 2 years old. In addition, AGHE bolsters, suggests and advances breastfeeding. (2) Banister Downs new milk then again is homogenized sanitized milk and is wealthy in sodium (40mg per100 gram) and calcium (600mg per 100 gram). There is anyway no particular wholesome advantages and serving subtleties portrayed over the container. References Paine FA, Paine HY. A handbook of food bundling. Springer Science Business Media; 2012 Dec 6. Pauls - Home [Internet]. Pauls. 2017 [cited 27 September 2017]. Accessible from: https://www.pauls.com.au/ Ebnesajjad S, proofreader. Handbook of biopolymers and biodegradable plastics: properties, handling and applications. William Andrew; 2012 Dec 31. Gewert B, Plassmann MM, MacLeod M. Pathways for debasement of plastic polymers coasting in the marine condition. Natural Science: Processes Impacts. 2015;17(9):1513-21. Railing Downs | Global Leaders in Ethical Dairy [Internet]. Bannisterdowns.com.au. 2017 [cited 27 September 2017]. Accessible from: https://bannisterdowns.com.au/ North EJ, Halden RU. Plastics and natural wellbeing: the street ahead. Surveys on natural wellbeing. 2013 Apr 1;28(1):1-8. Sun S, Mao LB, Lei Z, Yu SH, Clfen H. Hydrogels from Amorphous Calcium Carbonate and Polyacrylic Acid: Bio?Inspired Materials for Mineral Plastics. Angewandte Chemie International Edition. 2016 Sep 19;55(39):11765-9. Food Standards Australia New Zealand [Internet]. Foodstandards.gov.au. 2017 [cited 27 September 2017]. Accessible from: https://www.foodstandards.gov.au/Pages/default.aspx Nocella G, Kennedy O. Food wellbeing claimsWhat purchasers comprehend. Food Policy. 2012 Oct 31;37(5):571-80. Australian Guide to Healthy Eating | Eat For Health [Internet].

Peter Alex Keller Research Paper Example | Topics and Well Written Essays - 1000 words

Subside Alex Keller - Research Paper Example Subside Alex Keller, 41, an inhabitant of North Bend Washington, was officially accused of first degree murder and first degree illegal conflagration on Wednesday, 25 April in King County Superior Court, after he shot his significant other , Lynnette, 41, and girl, Kaylene, 18 with .22 bore discharge and fled to the forested areas. In the wake of killing his family and pets, Keller burnt his rental home at 47227 S.W, 159th Street North Bend before heading on The Rattlesnake Ridges to stow away in a dugout he went through eight years in building. As per court records, Lynette and Kaylene kicked the bucket because of wounds from gunfire wounds to the head, inside. The week following the homicides, the police scanned the entire territory for the forty-one year old suspect. In the interim, the area investigators were incorporating a body of evidence against the speculate who was absent after the police found groups of the two casualties at the torched North Bend house. Keller’s va nishing added fuel to the hypothesis about the genuine personality of the executioner and if the police discovered him, he would be condemned to 51 to 65 years in jail. Because of the disclosure of Keller’s vehicle, the police realized he was covering up in the forested areas and cautioned explorers just as network individuals that an executioner was totally free in the forested areas. (Mysterious, 2012). The Investigation According to the court archives, Keller had been intending to kill his family and pets since a long time. Utilizing an Issaquah part of Chase Bank on Friday, April 20, pulled back $6,200. That day at night Keller turned off his mobile phone. Moreover, he took Monday, Thursday, and Friday before the killings off from work. As per court reports, Keller when examined by a colleague regarding when he was going to come back to work, he answered, â€Å"I may not return one week from now, the week from that point forward, or perhaps never†. The court record s additionally express the way that one Keller’s colleagues detailed about the guns Keller had which included powerful rifles with degrees, and silencers. As per the collaborator, Keller had not educated his better half about the silencers since they were intensely costly. The police during their hunt of the consumed house, discovered two void boxes for silencers on the ace bedroom’s floor. The police likewise found on the bedroom’s floor, one box of .22 bore projectiles, burned through .22 shell housings alongside barely any vacant guns boxes. (Mysterious, 2012). At the wrongdoing scene, investigators found that the shed entryway was open which recommends that it was most presumably utilized by Keller to conceal plastic gas jars loaded up with gas. During the wrongdoing scene examination, the analysts discovered seven jars of gas which had been put in various pieces of the house. The reports of illegal conflagration examiners proposed that the house was intenti onally determined to fire. This was a significant bit of proof which demonstrated that Keller was the killer. The specialists found that the fire was started by putting a one gallon plastic gas on a skillet which was set on the oven. The burner touched off vapor inside the can and the fire spread rapidly which harmed the kitchen rooftop and it fallen mostly. As indicated by the proof discovered inside the house, the incendiarism examiners inferred that the fire began to spread inside 30 minutes after the fuel can was put on the burner. The firemen found and evacuated two five-gallon gas jars and three two-gallon gas jars from various key areas inside the house. After the fire was extinguished, the firemen expelled the two casualties. The firemen who discovered Kaylene on a dugout bed expressed that her body was limp which implied that she had kicked the bucket a brief time back in light of the fact that thoroughness mortis had not set in. As per the charging papers, the firemen expr essed that â€Å"death had happened inside a brief time of time†. Lynette’s hair contained a spent shell and there were two shot injuries on her head. Of the two shots wounds, one was behind her correct ear

Schools Should Ask Students to Evaluate Their Teachers Essay Example

Schools Should Ask Students to Evaluate Their Teachers Essay Schools ought to request that understudies assess their instructors. There are with no uncertainty a ton of good and experienced educators, however as I would like to think there are likewise a ton that don't have a place in the study hall. Schools ought to request that understudies assess their instructors so as to abstain from picking awful and unpracticed educators, so as to realize what understudies like and abhorrence about the showing strategies and to cause them to feel increasingly significant for the school. As a matter of first importance, a great educator ought to have enough instructive experience, he should realize how to make himself clear, he should approach his understudies with deference, he ought to be useful and concerned. A great deal of educators don’t have these characteristics. In the event that instructors are assessed by their understudies and their suppositions are truly taken genuine, I imagine that this issue would be on the off chance that not so much expelled, at that point at any rate decreased. Educators assume a significant job in student’s lives and they ought to be deliberately picked. Second of all, the nature of educating is likewise significant and it is something that the organization of school can't precisely appraise. Understudies ought to have the option to review and assess the showing techniques in class. They watch teachers’ work each day and can say what is simple or hard for them, which exercises they appreciate the most or what sort of tests they like. Moreover, realizing that their suppositions matter would cause understudies to feel increasingly important for the school and less constrained by the instructors. We will compose a custom paper test on Schools Should Ask Students to Evaluate Their Teachers explicitly for you for just $16.38 $13.9/page Request now We will compose a custom paper test on Schools Should Ask Students to Evaluate Their Teachers explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom article test on Schools Should Ask Students to Evaluate Their Teachers explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer Understudies would feel much improved and increasingly certain in the event that they realize that they are not by any means the only ones that will be ground toward the year's end. In addition, assessing instructors is useful for the understudies on the grounds that is shows them genuineness and obligation. To summarize, I believe that assessing instructors by understudies would be extremely valuable for the entire instructive framework. It helps picking the correct educators, the correct instructing strategies and it is advantageous for the understudies themselves.

What You Should Do About Good Topics for an Argumentative Research Essay Starting in the Next Two Minutes

What You Should Do About Good Topics for an Argumentative Research Essay Starting in the Next Two Minutes As you pay for homework, we provide those options free of charge. Some students even consider this type of paper is possibly the most complicated. There can be things you'll be looking at without knowing they will make great essay topics. When you try to find argumentative paper topics, make sure you aren't buying it from people who don't have native writers to manage your assignment. Becoming in a position to compose a strong argument can help you succeed in society. Joining the Military Joining the military may be wonderful experience for a number of folks, but for others it is sometimes a terrible mistake. Power Power is a rather important aspect in our society. The Do's and Don'ts of Good Topics for an Argumentative Research Essay It is frequently a very good idea to pick a topic that tends to elicit an emotional reaction. Make sure the topic won't be too large. A superb topic will allow it to be simpler to pursue the purpose of an argumentative essay, which is, apparently, the entire investigation of the problem you speak about. Quite frequently, the ideal topic is one which you truly care about, but you also will need to get ready to research it. The Appeal of Good Topics for an Argumentative Research Essay An extraordinary disagreement matter doesn't automatically must be a political matter. In choosing your topic, it's frequently a good notion to start with a subject which you already have some familiarity with. There's something for everybody in here. When you're picking your topic, bear in mind that it's much simpler to write about something which you currently have interest ineven in case you don't know a great deal about it. Citations and extracts from assorted sources have to be formatted properly. An argumentative research composition isn't a regular essay. Do not compromise with the price of the paper you purchase because in the event that you go for the less expensive ones, then it's more likely that you'd acquire low quality argumentative papers or argumentative papers that have been copied from different sources. Naturally, this is the individual that'll be marking and grading your essay. There's, obviously, a limit on the variety of pages even our finest writers can produce with a pressing deadline, but usually, we figure out how to satisfy all the clients seeking urgent assistance. Don't rush and read, as your argumentative writing won't ever be the exact same. Our crew of professional writers with the essential experience and writing skills is always prepared to fulfill your demands and exceed your expectations. When it is, you're more inclined to perform better with your challenge. The cost of an essay rides on the quantity of effort the writer has to exert. Your satirical essay may make added brownie points with an ideal name. As an issue of fact, the content of your essay is depen dent on what you're likely to write about. Now, the time you compose an essay might be the thing that gives it a distinctive nature. An explication usually includes the issue and its solutions. The shortage of excellent support sources will end in a decrease grade. In many professional contexts, respectful argumentation is the thing that leads to the growth of new suggestions and perspectives. Due to this huge undertaking, have a moment and reflect on these components of an argument. Understanding how to compose a strong argumentative paper can help you advance your very own argumentative thinking. When you are looking for something which is more interesting and which hasn't been overheated, then you need to look in the manner of current events in the society. If you have just five pages, it may be impossible to talk about the effect of computers on humanity exhaustively. The trouble with this method is that it doesn't help children know what they should do. Good Topics for an Argumentative Research Essay: No Longer a Mystery An argumentative paper is part of the persuasion. You should select something you're interested in as this very simple tip will allow you to compose a composition. In pursue of creating an excellent family. After a number of steps of narrowing it down you will acquire an idea for your composition. Essay writing is simply not actually a straightforward job. As soon as you're prepared to develop a thesis, take a look at these Argumentative Thesis Statement Examples. Moral argumentative essay topics are a few of the simplest to get carried away with. When you decide to write about an argumentative essay initially you should think of an excellent topic. An argumentative essay requires you to choose a topic and have a position on it. It's always difficult to ascertain a distinctive essay topic especially when you're writing an argumentative essay. The topics to be applied in an argumentative essay needs to be specific and right to the point.

What Role Do Mobile Phones Play in Society - Free Essay Example

Sample details Pages: 3 Words: 964 Downloads: 8 Date added: 2017/09/12 Category Advertising Essay Tags: Relationship Essay Did you like this example? The amount of use of mobile phones in modern society has grown to an enormous scale. They have been accepted into everyday life and have become a way of life, not only for instant communication but now days, mobiles are integrated into everyday life with email, photography, playing music and also a form of security for people. Mobile phones have changed global cultures, especially for the younger demographic as contact with friends is instant and easily accessible. Don’t waste time! Our writers will create an original "What Role Do Mobile Phones Play in Society?" essay for you Create order This essay aims to explore the extreme acceptance and impact that mobile phones have to gain a better understanding of the effects on the world today whether positive or negative. It is now a norm to see mobile phones in educational and learning environments such as the school ground. Once an isolated learning environment, now a constant connection to outside distractions and interruptions. A survey of 1,000 young people aged 11–15 years found that 90% had their own mobile phone (Kendall 2001). Of those young people owning a phone; the majority (73 percent) had their mobile phones on during the class and a further 13 percent said that they had received a call or message since the class had begun. This shows the change from a student who should be focusing and learning, that is now distracted and socializing. We must ask ourselves, what quality of education are the youth getting? Along with education, work and leisure time have been radically impacted by the introduction of mobile phones. Usually these two lifestyles, work and private family life, were distinctly separated although the mobile phone has changed these limitations making it extremely permeable. The usage of mobile phones may be altering, in a profound way, the structure of leisure time. It has changed the idea of ‘killing’ time when you would read a newspaper, book or magazine. Now, killing time can be more productive by communicating with someone, planning things or even checking emails (Fortunati, 2002). Also, work life can now be taken wherever the individual goes and so can their family life (Beaton Wajcman 2004). This changes the role that mobile phones play in society by making contact hours much more flexible and readily accessible. Not only is work and educational lifestyles changing but also peoples social dynamics in public life. The way that we meet people, form relationships and maintain those relationships is an entirely new world thanks to the mobile phone. By having the Internet incorporated on the mobile phone meeting people is as easy as opening a chat room or adding people on ‘Facebook’. These relationships are then enhanced and maintained through the instant and regular contact of emails, chat rooms, SMS, picture messaging and more. It is also becoming more common to hear of people in long distance relationships. This would normally be an extremely difficult task of keeping in constant communication but now you can carry the easy and relatively cheap connection with another in your pocket. The impacts of this technology on society can be seen in both a positive and negative light. There is a huge loss of personal interaction, as this is replaced by real-time voice calls, video calls and text messages. Through the mobile phone you can talk to 20 people in a day and at the same time not see a single person all day. However, these innovative advances in technology are allowing people to talk while on the move and have a conversation, which includes characteristics and facial expressions. A more negative side of phones is the cameras that are integrated in. This permits users to abuse this technology and invade peoples right to privacy, by having such a portable and small camera anything; anywhere can not only be recorded but also uploaded on the World Wide Web (Beaton Wajcman 2004). Yet we have a camera incorporated into nearly every phone you can buy today because the average, moral user is given the opportunity to take photos of special moments and use the camera in a respectable way. Another way the mobile can be viewed as a positive incorporation into society is that it can be used to create a sense of security for the individual. In a worst-case scenario you are always able to call for help or advice. It also creates a sense of security for parents who are able to contact their children in any given moment. By carrying a mobile phone parents feel they can allow children to be unsupervised by not accompanying them on certain journeys due to the fact that they can be contacted any time. This changes the culture of the younger demographic as it offers them more freedom and empowerment. In conclusion, mobile phone technology has been embraced by the world and has become an advance technology. One in which much more research is needed to fully understand the pros and cons of the effect on society that they have. The mobile phone isn’t a new technology but one that is rapidly advancing and has a phenomenal impact on society, they don’t just play a role in society they are becoming apart of society and a way of life. References: Beaton, J. , Wajcman, J. (2004) The Impact of Mobile Telephones in Australia. Social Science Research Opportunities, viewed March 26 2009, Daily Telegraph, Sydney. (2004). Its the biggest little thing Mobile phone impact to be revealed. iewed March, 19, 2009 from https://ezproxy. lib. swin. edu. au/login? url=https://search. ebscohost. com/login. aspx? direct=truedb=anhAN=200409231024941719site=ehost-livescope=site Fortunati L. (2002), ‘Italy: stereotypes, true and false’, In: J. E. Katz and M. A. Aakhus (Eds. ), Perpetual contact, New York: Cambridge University Press. Kendall, P. (2001) A mobile generation: huge majority have their own phone, survey reveals. Daily Mail 29 June 7. Love, S (2005) The Mobile Connection: The Cell Phones Impact on Society. International Journal of Technology and Human Interaction ,1. 4, p101.

The Apology And Phaedo By Plato Essay - 1682 Words

The Apology and Phaedo by Plato are two different books describing what is like to be a philosopher per Socrates believes. These two books take place in two different scenarios in Socrates’ life, The Apology takes place in a court room where Socrates is to defend himself from false charges brought to him by Meletus who is acting as the prosecutor. Phaedo, on the other hand, takes place in a prison cell post judgment on the day of Socrates execution. Hence, The Apology and Phaedo appeared to display different philosophies: The Apology, Plato presented Socrates as wise for he knows that he knows nothing, hence he is seeking wisdom by questioning those who think they know more or something, just to find that they don’t know anything, therefore Socrates makes it his duty to make them look ignorant/stupid. Phaedo, Socrates focuses primarily on death and the immortality of the soul, hence he is seeking knowledge by devoting his final hours picking the minds of his friend s to explain the role of a philosopher, which is preparing for death. Consequently, these two views are really the same, yet presented differently by Socrates, for in one he is defending his freedom and life using philosophy, hence he has only done what the Gods expected of him. From the other view, he resigned to his fate, for as a philosopher, he knows his soul will finally become liberated from the evils and limitations of the body to come to its divine state. The Apology, Plato begins by exhibitingShow MoreRelatedComparing Plato Five Dialogues Euthyphro, Apology, Crito, Meno, Phaedo By John M. Cooper1009 Words   |  5 Pagesin the world. While this exist in the world some of the things that bring people the most happiness in life is achieving a good education, treating others equally, and loving those around them. An example of this within Plato Five Dialogues Euthyphro, Apology, Crito, Meno, Phaedo by John M. Cooper is the following. â€Å"Men of Athens, I am grateful and I am your friend, but I will obey the god rather than you, and as long as I draw breath and am able, I shall not cease to practice philosophy, to exhortRead MorePlato s Apology And The Apology1591 Words   |  7 PagesIn this paper I will discuss how Plato s Apology and Phaedo have difference ideas of what it means to be a philosopher. I will explain how in the Apology, the philosopher is wise in how he/she understand that they are wise because they know that they don t know, and in Phadeo the philosopher knowledgable and are concern in gaining more knowledge. In Plato s Apology we learn about Socrates life and who he really is. In platos Apology a philosopher is a wise person because he understands thatRead MoreTry to Persuade Socrates Friends to Save Him Against His Will1191 Words   |  5 Pagesof the ancient Greek world, who the strangeness of privacy life have always been of special philosophical and political science. He was convict to death because he does not believe in God and corrupted the youth people to do the same. In Plato`s dialogue Crito, Socrates spent his last time in the prison. Crito is coming to save Socrates and have plans how to make his escape. Socrates discussing with Crito should he escape from prison or not and gives arguments why he needs to stay and waitingRead MoreThe Comparison Of Socrates And The Death Of Plato And Plato1292 Words   |  6 Pagesdiscussing what writings and works mean from cave drawing and different pieces of art to the Bible. Today we will be discussing the The Death of Socrates (Apology Crito and Phaedo) and the author Plato. Plato was a student of Socrates. In these dialogues, he narrates the events leading up to Socrates’ death. To begin I will be discussing the reasons why Plato wrote these dialogues. Leading into the discussion of each dialogue and the importance each work. Socrates was a man who in these dialogues discussesRead MoreEssay about Socrates vs Gilgamesh1173 Words   |  5 PagesJoe Arce 19 Sept 2011 Socrates Vs. Gilgamesh S ocrates’ view of death in the Phaedo, Crito, and Apology is complex. His argument tries to prove that philosophers, of all people, are in the best state to die or will be in the best state after life because of the life they lead. Socrates’ views are sharply contrasted in The Epic of Gilgamesh. In fact, he would probably say that Gilgamesh had not lived the proper kind of life and his views of life, and death would lead to an unsettled existence in theRead MoreUnderstanding Philosophy and Its Benefits1194 Words   |  5 PagesUnderstanding Philosophy and its Benefits By: Anonymous Understanding Philosophy and its Benefits 1 Many of Plato’s dialogues such as the Euthyphro, Apology, Crito and Phaedo are based upon the same reoccurring theme, the defense of the study of philosophy. Plato’s dialogues notable for their depth in a relatively narrow framework, attempt to argue the benefits of philosophical reasoning through essence, knowledge and truth. To understand the benefits of philosophy one must pose the questionRead MoreEssay about Plato1268 Words   |  6 PagesBirth and family The exact birthdate of Plato is unknown. Based on ancient sources, most modern scholars estimate that he was born in Athens or Aegina[b] between 428 and 427 BC[a] His father was Ariston. According to a disputed tradition, reported by Diogenes Laertius, Ariston traced his descent from the king of Athens, Codrus, and the king of Messenia, Melanthus.[4] Platos mother was Perictione, whose family boasted of a relationship with the famous Athenian lawmaker and lyric poet Solon.[5] PerictioneRead MoreRationalism732 Words   |  3 Pagesjust â€Å"recollecting† prior knowledge. Plato continues to argue rationalism through Phaedo with the Socratic Method. Plato uses his arguments in Phaedo using Socrates’ voice and other characters to explore rational arguments. It is only when the philosophers realize the truth, is when they will know the true knowledge, even if they didn’t exactly see it. There are different forms of recollection for example one is mathematics. Unlike rational objects, which Plato describes this is not a legitimateRead MorePlato s View Of Death844 Words   |  4 PagesPlato was a philosopher during the Classical Greek Era. He studied under Socrates and agreed with many of his teacher’s views. These views were based on the absolutes which were the pursuit of the ideal. They pursed order, rationality, truth, harmony, balance, beauty, and many other ideas. Another ideal they pursued was the concept of a good soul and life after death. Plato’s world view of death revolves around having a good soul and if a person has a good soul they will have a good life after death;Read MorePlato Is One O f The Greatest And Well Known Philosophers1388 Words   |  6 Pages Plato is one of the greatest and well known philosophers of all time. Born around 428 BC, Plato grew up in Greece learning from Socrates, another well known philosopher. Later in life, Plato taught Aristotle who was also a well known philosopher. His works of writing and thoughts about life have significantly impacted the Western culture in numerous ways. In selected readings of Plato, he seems to place importance on wisdom, and how to attain wisdom. Plato argues that in order to attain pure knowledge

Current Development in Accounting Thought for Normative Theory

Question: Discuss about theCurrent Development in Accounting Thought for Normative Theory. Answer: In the current era, for measuring income, normative theory is highly significant. This is because it utilises a formula for determining income depending on value and not cost. Thus, normative theory is not reliant on observation; however, it depends on the process of accounting to be made (Mathews Perera, 1996). Historical cost accounting: One of the theories of normative accounting is historical cost accounting, which is a measure of value where the price of an asset on the balance sheet statement depends on nominal cost at the time of acquisition. This measure is beneficial, since it is unbiased and independently verifiable. As a result, it helps in increasing the overall reliability of the investors and other external users (Deegan, 2014). However, the historical cost accounting does not accommodate the effect of inflation and thus, the price of the asset declines. Normative alternatives to historical cost accounting and their underlying assumptions: There are several alternatives to historical cost accounting; three of them are described briefly as follows: Current Purchasing Power Accounting (CPPA): CPPA implies recording and updating the items of accounting based on daily consumer price index. In case of inflation, prices would increase and hence, accounts need to be kept up to date for adjusting all monetary items. This theory is based on the assumptions of both accrual basis and going concern concepts (Mathews Perera, 1996). The main advantage of this method is that as CPPA statements are prepared on supplementary basis, the historical accounts are maintained effectively. However, this method takes into account the variations in general purchasing power, while ignoring the variations in individual item values and thus, all the loopholes in the historical cost accounting could not be eliminated. For instance, ABC Limited purchased machinery on 1st July 2016 for $140,000. The straight-line depreciation method is followed over four-year period having zero residual value. The indices for the general price level are 130 on 1st July 2016 and 140 on 1st July 2017; thus, leading to an average of 135 for the year. The depreciation expense would be $35,000 ($140,000/4). However, the depreciation amount that would be reflected in the income statement of ABC Limited for the period ended 30th June 2017 would be $37,692 ($35,000 x 140/130). Current cost accounting (CCA): CCA realises the change in the price of an individual item due to variation in the general price level. This is the technique that takes into account the process of developing and analysing financial statements in a manner that the pertinent price change is taken into account significantly (Henderson et al., 2015).This method assumes that fixed assets are recorded at the cost of replacement and inventories are shown at market values. The main advantage of this system is that profit could be computed without any variation in historical profit. However, this method does not provide adequate information, which would be beneficial from the viewpoint of the investors. For example, it is assumed that a machine having economic life of ten years could be procured for $80,000. It is further assumed that the machine has further economic life of five years with no scrap value. As a result, the machine replacement cost would be $40,000 ($80,000 less depreciation for five years). Fair Value Accounting (FVA): FVA is an unbiased and balanced projection of the potential market price of an asset, product or service. This method considers the objective factors like demand and supply, acquisition, production, distribution cost, replacement cost along with subjective factors like risk features, cost and return on capital and individually perceived utility. However, this method minimises the book values of all the assets. Viability of the normative alternatives to historical cost accounting: Based on the above evaluation, it could be stated that even though there are several alternatives to historical cost accounting, all methods are subject to manipulation in setting norms to gauge corporate performance. In case of CPPA, the changes are made in the general price level and it does not lay adequate emphasis on the particular price level. As a result, the current value of the organisational resources is not reflected in the financial reports. CCA could not determine tax liabilities and thus, it fails to provide detailed analysis of the true costs of a business. In case of FVA, the investors always do not notice that a firm uses FVA approach. As a result, it leads to investor dissatisfaction, since the loss of value in net profit becomes loss of income for the investors. Hence, none of the approaches are viable to eliminate all the loopholes in historical cost accounting. IASB conceptual framework and its objective of general purpose financial reporting: IASB conceptual framework develops the accounting standards for ensuring their consistency with each other along with enhancing the credibility of accounting information. The primary objective of general purpose financial reporting is to provide financial information useful to the existing and future potential investors, lenders and other stakeholders for making resource-related decisions regarding the organisation. Main users of general purpose financial reporting: The following are the users of the financial statements and their implications for accounting measurements as laid out in the conceptual framework: Creditors and suppliers: These users would be interested in information, which would enable them in ascertaining whether the amounts that are owed to them would be paid in a timely manner. Lenders: The lenders would seek to obtain information that would help them in determining the payment of loans when they become due for deciding whether or not to provide new loans to the organisation. Investors: The investors are involved in supplying risk capital as funding. In addition, these stakeholders are worried regarding the inherent risk and the return they could expect from their overall investments (IFRS, 2010). Customers: The customers would be interested in the continuance of business operations, particularly if they are highly reliant on the products and services of the organisation. Employees: The staffs might intend to gain an overview about the profit level and stability of their employers. This might result in confidence regarding their jobs and as a result, they could be utilised for discussing salary and employment conditions. Government: The government and its related agencies are interested to know about the resource allocation and the business operations of the general organisations. General public: An organisation has direct impact on this group of stakeholder in a variety of ways, particularly the technique that might contribute to the local economy. Implications for accounting measurement to the identified users of general purpose financial reporting: The identification of specific users has direct implications on the formation of future accounting standards and its review of current standards of accounting to present the financial statements in an effective manner (IFRS, 2013). Both fair value and historical cost are now considered in fair value accounting, as fair value represents the real values of those assets, which increase the reliability of the financial system. There are five measurement bases and their user requirements vary from each other, which are demonstrated briefly as follows: Historical cost: Historical cost is a measure of value where the price of an asset on the balance sheet statement depends on nominal cost at the time of acquisition. This measure is beneficial, since it is unbiased and independently verifiable. As a result, it helps in increasing the overall reliability of the investors and other external users. However, the users could not trust historical cost accounting fully; as this measure fails to take into account the effect on inflation on the asset, which might minimise the value of the asset. Fair value: FVA is an unbiased and balanced projection of the potential market price of an asset, product or service. This method considers the objective factors like demand and supply, acquisition, production, distribution cost, replacement cost along with subjective factors like risk features, cost and return on capital and individually perceived utility. However, this method minimises the book values of all the assets despite the fact that most of the users prefer this measure for valuing the assets of the organisations. Current cost: Current cost realises the change in the price of an individual item due to variation in the general price level. This is the technique that takes into account the process of developing and analysing financial statements in a manner that the pertinent price change is taken into account significantly. Realisable value: Realisable value could be defined as the asset value, which could be recognised at the time of asset sale minus reasonable projection of the cost related to either eventual sale or asset disposal (IFRS, 2015a). In this case, the managers are needed to post those transactions that generate lower profits potentially along with restricting the overstatement of profit. Hence, the investors might not be able to obtain actual overview of the financial position of the business organisations. Value-in-use: The value-in-use of an asset is its current net worth, which is computed by estimating the net future value comprising of the disposable value, if the asset is impaired. The purpose is that assets need not be assessed at above their recoverable amount values. This value does not consider the acquisition price and hence, it is based on the current market value, which would help the investors to make effective decisions (ICAEW, 2006). Advantages that could arise from the development of conceptual frameworks and relevant beneficiaries: With the help of conceptual framework, it is possible to deal with the matters of financial reporting such as uses and objectives of financial statements and advantages of accounting information to the users. In addition, it helps in identifying different elements of financial statements along with measurement methods and realisation of such elements in developing financial statements (Ifrs.org, 2018). The main benefits for accounting resulting from the preparation of conceptual framework are described as follows: With the help of conceptual framework, the standard setters could form a specific framework for developing financial statements in such a manner that the accounting doctrines and practices are reliant on common ideology. This framework helps in guiding the preparers and users of financial statements regarding the unusual transactions. The conceptual framework assures that haphazard and random decisions are not undertaken for resolving issues related to accounting. As a result, the users are restricted to use approach of inconsistent accounting in identical instances. In the absence of a common framework, the organisations might be involved in creative depiction of the financial statements, which might not reveal the fair and true view of the state of affairs of the organisation (mof.gov.cn, 2018). Disadvantages that could arise from the development of conceptual framework after considering the work of Hines: Based on the opinion of Hines, the formation of conceptual framework would be highly beneficial for the accounting profession and the accountants able to accomplish considerable success level in their profession. This statement could be validated with the help of the fact that the conceptual frameworks have helped the accounting experts in having a body of knowledge regarding accounting (Mathews Perera, 1996). Furthermore, it could be stated that this framework helps in providing transparency to the preparers as well as the users of accounting information. However, there are certain drawbacks associated with the conceptual framework for financial reporting. One of the primary weaknesses of this particular framework is that the set-up process is not easy. In addition, the set-up process is time consuming as well and it would be expensive. The developing nations might not afford to develop a conceptual framework of accounting. Along with this, there is lot of rigidity in the conceptual framework for financial reporting (IFRS, 2015b). Some of the characteristics of conceptual framework fail to provide adequate guidance to accounting. Even though the concept of conceptual is encouraging, it is rigid as well, which restricts the incorporation of new ideas into the same. Another drawback is the conflict between the conceptual framework and the standards developed in the past. The standards established before have various dissimilarities with the features laid down in the conceptual framework (IFRS Foundation 2017). Even though the conceptual framework for financial reporting provides benefits to few users only, it might not be effective or acceptable to all the parties. Comparison between the views of Hines and the identified advantages of the conceptual framework: The comparison between the viewpoints of Hines and the benefits identified in the conceptual framework are demonstrated briefly as follows: Points of dissimilarities Perspective of Hines Arguments for conceptual framework Concept According to Hines (1989), the formation of conceptual framework would be highly beneficial for the accounting profession and the accountants able to accomplish considerable success level in their profession. It might not be beneficial for all the users of the financial statements. With the help of conceptual framework, it is possible to deal with the matters of financial reporting such as uses and objectives of financial statements and advantages of accounting information to the users. Common ideology Even though the concept of conceptual is encouraging, it is rigid as well, which restricts the incorporation of new ideas into the same. The standard setters could form a specific framework for developing financial statements in such a manner that the accounting doctrines and practices are reliant on common ideology. Decision-making The set-up process is time consuming as well and it would be expensive. The developing nations might not afford to develop a conceptual framework of accounting. The conceptual framework assures that haphazard and random decisions are not undertaken for resolving issues related to accounting. References: Deegan, C. (2014). Financial Accounting Theory (4th ed.). McGraw-Hill: Sydney. IFRS Foundation.(2010). Conceptual Framework for Financial Reporting 2010. Retrieved from https://www.ifrs.org/News/Press-Releases/Documents/ConceptualFW2010vb.pdf IFRS Foundation.(2013). A Review of the Conceptual Framework for Financial Reporting: Discussion Paper DP/2013/1. Retrieved from https://www.ifrs.org/Current-Projects/IASB-Projects/Conceptual-Framework/Discussion-Paper-July-2013/Documents/Discussion-Paper-Conceptual-Framework-July-2013.pdf Henderson, S., Peirson, G., Herbohn, K., Howieson, B. (2015).Issues in financial accounting. Pearson Higher Education AU. Hines, R.D. (1989). Financial accounting knowledge, conceptual framework projects and the social construction of the accounting profession.Accounting, Auditing Accountability Journal,2(2). Institute of Chartered Accountants in England and Wales [ICAEW].(2006).Measurement in Financial Reporting: Information for better markets initiative. Retrieved fromhttps://www.icaew.com/-/media/corporate/files/technical/financial-reporting/information-for-better-markets/ifbm/measurement-in-financial-reporting.ashx Mathews, M. R., Perera, M. H. B. (1996). The history of accounting to 1900. In Accounting theory and development (3rd ed.) (pp. 8-18). Melbourne : Thomas Nelson. IFRS Foundation.(2015b). Basis for Conclusions Exposure Draft ED/2015/3: Conceptual Framework for Financial Reporting, May 2015. Retrieved from https://www.ifrs.org/-/media/project/conceptual-framework/exposure-draft/published-documents/ed-conceptual-framework-basis-conclusions.pdf IFRS Foundation.(2017). Summary of Tentative Decisions: Conceptual Framework for Financial Reporting, June 2017. Retrieved from https://www.ifrs.org/-/media/project/conceptual-framework/current-stage/summary-of-tentative-decisions-june-2017.pdf IFRS Foundation.(2015a). Exposure Draft ED/2015/3: Conceptual Framework for Financial Reporting, May 2015. Retrieved from https://www.ifrs.org/-/media/project/conceptual-framework/exposure-draft/published-documents/ed-conceptual-framework.pdf

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The Butterfly Effect essays The Butterfly Effect is an engrossing unpredictable and original thriller...- Paul Fischer, Dark Horizons. It's one of several reviews by critics around the world. The cinematography, editing techniques, and sound direction help provide vision to an oddly shaped motion picture. Most techniques go unnoticed to just a viewer, but to a film critic, dissecting a movie becomes habit. I believe one of the most important techniques in a movie is the cinematography. There are various little, maybe unnoticeable to some, shots in this movie that try to justify the scene or what the director is trying to convey. For instance, within the first five minutes of the film, main character Evan Treborn, played by Ashton Kutcher, is sitting at the table writing in a notebook. The camera is shooting Evans hand writing in his notebook, which allows us, the audience to see from Evans point of view. Another example of character point of view is when Evan is leaving in the moving van and Kaleigh Miller, played by Amy Smart, is running up to the moving van. The camera is angled at the passenger rear-view mirror shooting Kaleigh running to the moving van. This type of shot also gives us an insight on Evans character and helps the viewers form a relationship with him. There are other scenes in the movie, that can explain an additional point the directors, Eric Bress and J. Mackye Gr uber, were trying to make. In example, nearly thirty minutes into the film, an undefined female character enters the dorm room with Evan and is looking under his bed. At this time the camera is shooting down on her and gives the audience the feeling of inferiority towards the female. While on the next shot, the camera is point up towards Evan, giving us the impression of superiority. These type shots help the viewer learn about the character and his or her role in the motion picture. Not only does the cinematography of a picture affect the...

Corporate Culture and Performance Assignment Example | Topics and Well Written Essays - 1750 words

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The evolutionary development of maize - Research Paper Example In support of this assertion, the findings of the 1980s showed that teosinte correlated with domesticated maize. Thus, the evident variation between maize and teosinte probably might have been as a result of hybridization which can be facilitated by human action. In connection with this, the paper will expound on how and why humans alter the evolution track of maize. The genetic diversity of maize is linked to the multiple domestication of maize. Domestication is one of the processes of evolution of maize where selectivity is employed in determining the final product of the crossing. In other words, species distributions of maize might have changed since the first time maize was domesticated. Due to demand of food, humans selected specific parents and crossed them in order to achieve high yield3. It was as a result of this evolution process of maize that the other evolution process of maize is very hard to determine. In tandem with this assertion, Zeder claims that the selective selection of a gene might have affected the promoter regions of genes in maize hampering with its evolution process4. Bonavia also argues that domestication of maize made man to play with the genetic plasticity of maize in order to achieve a desired grain size5. Additionally, Bonia argues that domestication strongly reduces the sequence of maize diversity in the genes as sociated with the traits that are of importance to man6. In connection with this, a strong selection drastically reduces the genetic diversity of maize. The evolution process of maize has changed significantly for the past few years. This is evidenced by the rapid evolution changes of maize when the human selection of the maize ear is strong. It is also evident that the evolution process of maize advances at a slow pace when the human selection of the ear is weak. Thus, the lack of explanation on the evolution process of maize is as a result of the

IT Governance Essay Example for Free

IT Governance Essay A governance view that consists of the business governance of IT – ensuring that IT supports and enables the business strategy – and the functional governance of IT – ensuring that the IT function itself runs efficiently and effectively (http://www.takinggovernanceforward.org). Executive Summary Successful enterprises recognize the benefits of information technology and use it to drive their stakeholders’ value. These enterprises also understand and manage the associated risks, such as increasing regulatory compliance and critical dependence of many business processes on information technology (IT). The need for assurance about the value of IT, the management of IT-related risks and increased requirements for control over information are now understood as key elements of enterprise governance. Value, risk and control constitute the core of IT governance. Control Objectives for Information and related Technology (COBIT ®) provides good practices across a domain and process framework and presents activities in a manageable and logical structure. COBIT’s good practices represent the consensus of experts. They are strongly focused more on control, less on execution. These practices will help optimize IT-enabled investments, ensure service delivery and provide a measure against which to judge when things do go wrong. For IT to be successful in delivering against business requirements, management should put an internal control system or framework in place. The COBIT control framework contributes to these needs by: * Making a link to the business requirements * Organizing IT activities into a generally accepted process model * Identifying the major IT resources to be leveraged * Defining the management control objectives to be considered An answer to these requirements of determining and monitoring the appropriate IT control and performance level is COBIT’s definition of: * Benchmarking of IT process performance and capability, expressed as maturity models, derived from the Software Engineering Institute’s Capability Maturity Model (CMM) * Goals and metrics of the IT processes to define and measure their outcome and performance based on the principles of Robert Kaplan and David Norton’s balanced business scorecard * Activity goals for getting these processes under control, based on COBIT’s control objectives The assessment of process capability based on the COBIT maturity models is a key part of IT governance implementation. After identifying critical IT processes and controls, maturity modeling enables gaps in capability to be identified and demonstrated to management. Action plans can then be developed to bring these processes up to the desired capability target level. Thus, COBIT supports IT governance by providing a framework to ensure that: * IT is aligned with the business * IT enables the business and maximizes benefits * IT resources are used responsibly * IT risks are managed appropriately Figure 1 Adopted for this study Governance Focus Areas * Strategic alignment focuses on ensuring the linkage of business and IT plans; defining, maintaining and validating the IT value proposition; and aligning IT operations with enterprise operations. * Value delivery is about executing the value proposition throughout the delivery cycle, ensuring that IT delivers the promised benefits against the strategy, concentrating on optimizing costs and proving the intrinsic value of IT. * Resource management is about the optimal investment in, and the proper management of, critical IT resources: applications, information, infrastructure and people. Key issues relate to the optimization of knowledge and infrastructure. * Risk management requires risk awareness by senior corporate officers, a clear understanding of the enterprise’s appetite for risk, understanding of compliance requirements, transparency about the significant risks to the enterprise and embedding of risk management responsibilities into the organization. * Performance measurement tracks and monitors strategy implementation, project completion, resource usage, process performance and service delivery, using, for example, balanced scorecards that translate strategy into action to achieve goals measurable beyond conventional accounting. COBIT Framework A control framework for IT governance defines the reasons IT governance is needed, the stakeholders and what it needs to accomplish. Why? Increasingly, top management is realizing the significant impact that information can have on the success of the enterprise. Management expects heightened understanding of the way IT is operated and the likelihood of its being leveraged successfully for competitive advantage. In particular, top management needs to know if information is being managed by the enterprise so that it is: * Likely to achieve its objectives * Resilient enough to learn and adapt * Judiciously managing the risks it faces * Appropriately recognizing opportunities and acting upon them Successful enterprises understand the risks and exploit the benefits of IT and find ways to deal with: * Aligning IT strategy with the business strategy * Assuring investors and shareholders that a ‘standard of due care’ around mitigating IT risks is being met by the organization * Cascading IT strategy and goals down into the enterprise * Obtaining value from IT investments * Providing organizational structures that facilitate the implementation of strategy and goals * Creating constructive relationships and effective communication between the business and IT, and with external partners * Measuring IT’s performance Enterprises cannot deliver effectively against these business and governance requirements without adopting and implementing a governance and control framework for IT to: * Make a link to the business requirements * Make performance against these requirements transparent * Organize its activities into a generally accepted process model * Identify the major resources to be leveraged * Define the management control objectives to be considered Furthermore, governance and control frameworks are becoming a part of IT management good practice and are an enabler for establishing IT governance and complying with continually increasing regulatory requirements. IT good practices have become significant due to a number of factors: * Business managers and boards demanding a better return from IT investments, i.e., that IT delivers what the business needs to enhance stakeholder value * Concern over the generally increasing level of IT expenditure * The need to meet regulatory requirements for IT controls in areas such as privacy and financial reporting (e.g., the US Sarbanes-Oxley Act, Basel II) and in specific sectors such as finance, pharmaceutical and healthcare * The selection of service providers and the management of service outsourcing and acquisition * Increasingly complex IT-related risks, such as network security * IT governance initiatives that include adoption of control frameworks and good practices to help monitor and improve critical IT activities to increase business value and reduce business risk * The need to optimize costs by following, where possible, standardized, rather than specially developed, approaches * The growing maturity and consequent acceptance of well-regarded frameworks, such as COBIT, IT Infrastructure Library (ITIL), ISO 27000 series on information security-related standards, ISO 9001:2000 Quality Management Systems—Requirements, Capability Maturity Model ® Integration (CMMI), Projects in Controlled Environments 2 (PRINCE2) and A Guide to the Project Management Body of Knowledge (PMBOK) * The need for enterprises to assess how they are performing against generally accepted standards and their peers (benchmarking) Who? A governance and control framework needs to serve a variety of internal and external stakeholders, each of whom has specific needs: * Stakeholders within the enterprise who have an interest in generating value from IT investments: * Those who make investment decisions * Those who decide about requirements * Those who use IT services * Internal and external stakeholders who provide IT services: * Those who manage the IT organization and processes * Those who develop capabilities * Those who operate the services * Internal and external stakeholders who have a control/risk responsibility: * Those with security, privacy and/or risk responsibilities * Those performing compliance functions * Those requiring or providing assurance services What? To meet the requirements listed in the previous section, a framework for IT governance and control should: * Provide a business focus to enable alignment between business and IT objectives * Establish a process orientation to define the scope and extent of coverage, with a defined structure enabling easy navigation of content * Be generally acceptable by being consistent with accepted IT good practices and standards and independent of specific technologies * Supply a common language with a set of terms and definitions that are generally understandable by all stakeholders * Help meet regulatory requirements by being consistent with generally accepted corporate governance standards (e.g., COSO) and IT controls expected by regulators and external auditors IT Resources The IT organization delivers against these goals by a clearly defined set of processes that use people skills and technology infrastructure to run automated business applications while leveraging business information. The IT resources identified in COBIT can be defined as follows: * Applications are the automated user systems and manual procedures that process the information. * Information is the data, in all their forms, input, processed and output by the information systems in whatever form is used by the business. * Infrastructure is the technology and facilities (i.e., hardware, operating systems, database management systems, networking, multimedia, and the environment that houses and supports them) that enable the processing of the applications. * People are the personnel required to plan, organize, acquire, implement, deliver, support, monitor and evaluate the information systems and services. They may be internal, outsourced or contracted as required. Processes To govern IT effectively, it is important to appreciate the activities and risks within IT that need to be managed. They are usually ordered into the responsibility domains of plan, build, run and monitor. The four interrelated domains of COBIT are: * Plan and Organize (PO)—Provides direction to solution delivery (AI) and service delivery (DS) * Acquire and Implement (AI)—Provides the solutions and passes them to be turned into services * Deliver and Support (DS)—Receives the solutions and makes them usable for end users * Monitor and Evaluate (ME)—Monitors all processes to ensure that the direction provided is followed Plan and organize (PO) This domain covers strategy and tactics, and concerns the identification of the way IT can best contribute to the achievement of the business objectives. The realization of the strategic vision needs to be planned, communicated and managed for different perspectives. A proper organization as well as technological infrastructure should be put in place. This domain typically addresses the following management questions: * Are IT and the business strategy aligned? * Is the enterprise achieving optimum use of its resources? * Does everyone in the organization understand the IT objectives? * Are IT risks understood and being managed? * Is the quality of IT systems appropriate for business needs? Acquire and implement (AI) To realize the IT strategy, IT solutions need to be identified, developed or acquired, as well as implemented and integrated into the business process. In addition, changes in and maintenance of existing systems are covered by this domain to make sure the solutions continue to meet business objectives. This domain typically addresses the following management questions: * Are new projects likely to deliver solutions that meet business needs? * Are new projects likely to be delivered on time and within budget? * Will the new systems work properly when implemented? * Will changes be made without upsetting current business operations? Deliver and support (DS) This domain is concerned with the actual delivery of required services, which includes service delivery, management of security and continuity, service support for users, and management of data and operational facilities. It typically addresses the following management questions: * Are IT services being delivered in line with business priorities? * Is IT costs optimized? * Is the workforce able to use the IT systems productively and safely? * Are adequate confidentiality, integrity and availability in place for information security? Monitor and evaluate (ME) All IT processes need to be regularly assessed over time for their quality and compliance with control requirements. This domain addresses performance management, monitoring of internal control, regulatory compliance and governance. It typically addresses the following management questions: * Is IT’s performance measured to detect problems before it is too late? * Does management ensure that internal controls are effective and efficient? * Can IT performance be linked back to business goals? * Are adequate confidentiality, integrity and availability controls in place for information security? Processes need Controls Control is defined as the policies, procedures, practices and organizational structures designed to provide reasonable assurance that business objectives will be achieved and undesired events will be prevented or detected and corrected. IT control objectives provide a complete set of high-level requirements to be considered by management for effective control of each IT process. They: * Are statements of managerial actions to increase value or reduce risk * Consist of policies, procedures, practices and organizational structures * Are designed to provide reasonable assurance that business objectives will be achieved and undesired events will be prevented or detected and corrected Enterprise management needs to make choices relative to these control objectives by: * Selecting those that are applicable * Deciding upon those that will be implemented * Choosing how to implement them (frequency, span, automation, etc.) * Accepting the risk of not implementing those that may apply The control objectives are identified by a two-character domain reference (PO, AI, DS and ME) plus a process number and a control objective number. In addition to the control objectives, each COBIT process has generic control requirements that are identified by PCn, for process control number. They should be considered together with the process control objectives to have a complete view of control requirements. PC1 Process Goals and Objectives Define and communicate specific, measurable, actionable, realistic, results-oriented and timely process goals and objectives for the effective execution of each IT process. Ensure that they are linked to the business goals and supported by suitable metrics. PC2 Process Ownership Assign an owner for each IT process, and clearly define the roles and responsibilities of the process owner. Include, for example, responsibility for process design, interaction with other processes, accountability for the end results, measurement of process performance and the identification of improvement opportunities. PC3 Process Repeatability Design and establish each key IT process such that it is repeatable and consistently produces the expected results. Provide for a logical but flexible and saleable sequence of activities that will lead to the desired results and is agile enough to deal with exceptions and emergencies. Use consistent processes, where possible, and tailor only when unavoidable. PC4 Roles and Responsibilities Define the key activities and end deliverables of the process. Assign and communicate unambiguous roles and responsibilities for effective and efficient execution of the key activities and their documentation as well as accountability for the process end deliverables. PC5 Policy, Plans and Procedures Define and communicate how all policies, plans and procedures that drive an IT process are documented, reviewed, maintained, approved, stored, communicated and used for training. Assign responsibilities for each of these activities and, at appropriate times, review whether they are executed correctly. Ensure that the policies, plans and procedures are accessible, correct, understood and up to date. PC6 Process Performance Improvement Identify a set of metrics that provides insight into the outcomes and performance of the process. Establish targets that reflect on the process goals and performance indicators that enable the achievement of process goals. Define how the data are to be obtained. Compare actual measurements to targets and take action upon deviations, where necessary. Align metrics, targets and methods with IT’s overall performance monitoring approach. Effective controls reduce risk, increase the likelihood of value delivery and improve efficiency because there will be fewer errors and a more consistent management approach. In addition, COBIT provides examples for each process that are illustrative, but not prescriptive or exhaustive, of: * Generic inputs and outputs * Activities and guidance on roles and responsibilities in a Responsible, Accountable, Consulted and Informed (RACI) chart * Key activity goals (the most important things to do) * Metrics Business and it controls The enterprise’s system of internal controls impacts IT at three levels: * At the executive management level, business objectives are set, policies are established and decisions are made on how to deploy and manage the resources of the enterprise to execute the enterprise strategy. The overall approach to governance and control is established by the board and communicated throughout the enterprise. The IT control environment is directed by this top-level set of objectives and policies. * At the business process level, controls are applied to specific business activities. Most business processes are automated and integrated with IT application systems, resulting in many of the controls at this level being automated as well. These controls are known as application controls. However, some controls within the business process remain as manual procedures, such as authorization for transactions, separation of duties and manual reconciliations. Therefore, controls at the business process level are a combination of manual controls operated by the business and automated business and application controls. Both are the responsibility of the business to define and manage, although the application controls require the IT function to support their design and development. * To support the business processes, IT provides IT services, usually in a shared service to many business processes, as many of the development and operational IT processes are provided to the whole enterprise, and much of the IT infrastructure is provided as a common service (e.g., networks, databases, operating systems and storage). The controls applied to all IT service activities are known as IT general controls. The reliable operation of these general controls is necessary for reliance to be placed on application controls. For example, poor change management could jeopardize (accidentally or deliberately) the reliability of automated integrity checks. Summary Establishing an effective governance framework includes defining organizational structures, processes, leadership, roles, and responsibilities to ensure that enterprise IT investments are aligned and delivered in accordance with enterprise strategies and objectives. Control over the process of providing IT governance that satisfies the business requirements for IT of integrating IT governance with corporate governance objectives and complying with laws, regulations and contracts. By focusing on preparing board reports on IT strategy, performance and risks, and responding to governance requirements in line with board directions. Achieved by * Establishing IT governance framework integrated into corporate governance * Obtaining independent assurance over the IT governance status. Measured by * Frequency of board reporting on IT to stakeholders (including maturity) * Frequency of reporting from IT to the board (including maturity) * Frequency of independent reviews of IT compliance References * Cobit 4.1 http://www.itgi.org * IT Governance Harvard University March 31, 2008 * Governance Objective and Governance views of IT (Mapping) http://www.takinggovernanceforward.org

Pride in Sophocles Antigone Essays -- Sophocles Antigone

Pride in Sophocles' Antigone Pride is a quality that all people possess in one way or another. Some people take pride in their appearance, worldly possessions, or position in society. The story of Antigone written by Sophocles has two characters who have a tragic flaw of pride. I will show how Creon’s pride of power leads to his destruction, and how Antigone’s pride makes her an honorable character who should be treated as a hero. Creon is a man who has just become the king of Thebes and has a flaw of having too much pride. He can’t control the power of being over other people and he lets the power go to his head. â€Å" I now possess the throne and all its powers. No, he must be left unburied, his corpse carrion for the birds and dogs to tear, an obscenity for the citizens to behold!†(1272) In getting his new powers Creon decides to make a decree that will not allow the brother of Antigone to be buried, and if someone does bury him then that person will be killed. This goes against the beliefs of most of the people in the town and many feel that it goes against what the gods would see as acceptable. A leader tries to suggest that it could be the work of the gods. â€Å"My king, ever since he began I’ve been debating in my mind, could this possibly be the work of the gods?†(1274) This again is a reference that the people are disgusted by what Creon has decreed. They feel like it is gross or disgusting to let a persons body have no burial rights and leave the remains to be agains...

Somehow, changes took place

For quite some time the effects of drugs and alcohol to the individual and the society were clandestine. They were enjoyed and well-loved. They were a part of life to many people not so long ago.Somehow, changes took place and the humble and interesting results of these substances have gradually become unpopular. Experiences as shared by many families with members who have succumbed themselves to drug addiction and alcoholism were quite destructive and harsh.In fact, when the harmful effects could no longer be hidden, a huge number has already been destroyed. Those who were saved are lucky but still its rampant attractiveness to emotionally-weak persons leads them to greater danger.To begin with, there are accounts as to the constructive beginnings of alcohol around the world. In the 17th and 18th century, alcohol was a common part of life, involved in almost all aspects of life from everyday activities to special occasions (Levine, 2007).First, alcohol during this period, even today , brings life to social gatherings like parties. Alcohol was at the center of every celebration or any social gathering big or small (Heron, 2003).When it fact it has some truth, if not true at all, alcohol is a relaxing and pleasurable drink which makes a drunk person really â€Å"feel good.† In addition, occasions were said to be more â€Å"alive† when there’s alcohol around. Moreover, it is also used in religion and worship across time aside from its nutritional value and therapeutic purposes.The people during the colonial era though of drunkenness as â€Å"normal,† not really something to worry about, however, it was not appreciated as well. Different societies have their own culture of alcohol and drinking.Come 19th century, diversity in the image of drinking and alcoholism shed light. It was during this period that â€Å"drinking† was seen as an addiction and a disease. People who craved for alcohol were acts not seen for pastimes or for amus ements anymore but as a compulsion wherein the alcoholic drinkers were said to be â€Å"trapped† in a â€Å"hole† which they cannot escape from.In other words, the existence of â€Å"alcohol addiction† came into being. At this time, many anti-alcohol movements were created denouncing alcohol intake and since then alcohol and other fermented drinks have lesser popularity.The advent of the 20th century gave more prohibitions as to the use of alcohol. Restrictions to alcohol as codified in laws and regulations are prominent anywhere in the world today because of the numerous alcohol-related mishaps which have taken place.Accidents are proven to be of increasing possibility if they involve liquor consumption. In the United States for example, American minors or those below 18 years old are not allowed to drink and buy alcohol from business establishments.During the present times, alcoholism is considered a deviant behavior, often discouraged and tabooed by majority of society. To the more lenient ones, alcoholism is allowed but to a minimal and controlled extent provided that it does not harm oneself and others.This is common among Asian countries which are quite loose in their alcohol mandates. Habitual drinkers who are determined to reform are placed in rehabilitation programs and organizations like the Alcoholics Anonymous.If alcoholics are almost criticized by the civil society, drug addicts are instantaneously condemned by the general public. But despite our knowledge of the destructive effects of prohibited drugs, it is still a wonder why more and more people are locked in this vice.Many lives have failed because of too much drug intake. Some common addictive drugs include major stimulants as cocaine and amphetamines, opium, heroin and morphine.

Harvard Business Review- Revere Street Essay - 1693 Words

After analysis of Mr. Alexander’s proposal, it is obvious why he should take advantage of a real estate investment opportunity. The experience he would gain coupled with the added income would establish a solid foundation for making more investments in the future. To this end, however, I find Alexander’s plan for the Revere Street property falls short. A major deficiency is that his projections are almost entirely predicated on estimates and assumptions that are neither conservative nor reliable. In a similar vein, Alexander’s â€Å"DIY† approach is not only exemplar of naivetà ©, but also suggestive of many implications that were overlooked in his proposal. And, even more discouraging, a best-case scenario analysis reveals that even without†¦show more content†¦To bring this project to fruition and realize the gains projected, the following processes need to occur without incident: Alexander’s bid must be accepted by the seller, which req uires that he obtain an appropriate mortgage, and avoid forfeiting his deposit, which could be something to the tune of $17,500 or more. For the closing sale of the property to go smoothly, there mustn’t be any lien issues from the existing bank withholding loan proceeds to the architect, since the construction was not finished. After this, the construction needs to be essentially error free and at an expedited pace to be complete by the four month timeframe set- and this is without a professional general contractor. Additionally, the job must not exceed the $165,000 figure that was given by a non-independent contractor, who very likely may have given a low-ball estimate to seem like an attractive candidate. The last architect was off by $115,0001, indicating that the scope of the work necessary to complete the job may be deceptive and much greater than anticipated, however there is no reserve beyond budgeted amount, making this possibly the hardest mission to accomplish. If, however, the project is completed within the four allotted months, and without going over budget, the next phase is filling vacancies, which Alexander is also planning to have accomplished by the end of the fourth month. This means that during the construction process, Alexander must alsoShow MoreRelatedHarvard Business Review Case- Revere Street1654 Words   |  7 Pagestake advantage of a real estate investment opportunity. The experience he would gain coupled with the added income would establish a solid foundation for making more investments in the future. To this end, however, I find Alexander’s plan for the Revere Street property falls short. A major deficiency is that his projections are almost entirely predicated on estimates and assumptions that are neither conservative nor reliable. In a similar vein, Alexander’s â€Å"DIY† approach is not only exemplar of naivetà ©Read MoreStrategic Management at Starbucks14676 Words   |  59 Pagesinnovation sta nds in the commitment of offering only high quality coffee. Other products offered by Starbucks are ready-to-drink cold beverages, food items and also, retail merchandise. (Batsell, 2001) Starbucks coffeehouse grew from a small, regional business into the undisputed leader in the specialty coffee industry by offering only the best quality coffee and providing an unmatched store experience. Changing the perception of the customers was done by changing the entire culture of enjoying coffeeRead MoreStrategy Safari by Mintzberg71628 Words   |  287 Pagesconsulting firms that serve them. Practitioners read and are influenced by the literature, just as the literature is influenced by the practice. So this is a book of the school of thought on strategy formation both in publication and in practice. A Field Review The literature of strategic management is vast—the number of items we reviewed over the years numbers close to 2,000—and it grows larger every day. Of course, not all of this comes from the field of management. All kinds of other fields make importantRead MoreNew World Order in Conspiracy Theory13987 Words   |  56 Pagesrun by the United Nations. [13] American televangelist  Pat Robertson  with his 1991 best-selling book  The New World Order  became the most prominent Christian popularizer of conspiracy theories about recent American history as a theater in which  Wall Street, the Federal Reserve System, Council on Foreign Relations,  Bilderberg Group, and  Trilateral Commission  control the flow of events from behind the scenes, nudging us constantly and covertly in the direction of world government for the  Antichrist.[5]