Policing Paper

Policing Paper Tyrone L. Sterling University of Phoenix Survey of Justice and Security AJS/502 Dr. Pamela Knothe June 14, 2012 Policing Paper The City of Chicago has adopted a new tool to use against fighting crime. This is what is known as the Chicago Alternative Policing Strategy (CAPS). Many people have never heard of the Chicago Alternative Policing Strategy (CAPS). The Chicago Alternative Policing Strategy came about in April 1993 and was first implemented in five of the 25 police districts in Chicago. Rogers Park, Morgan Park, Austin, Marquette, and Englewood were the first locations of the CAPS Program.The reasons these locations were picked was determined by their crime problems, economics, demographics, and their levels of community organization. In 1994 the other 20 districts of Chicago were participants of the CAPS Program. Outreaching is always a very important goal when there is a merger of organizations. In this case it is collaboration between a community and law enfor cement (Chicago Police department) agencies. The benefits of incorporating this idea could include (but not limited to) the sharing of information, and increase trust between parties hat were involved or mainly working together to prevent crimes from taking place.One key point that makes the CAPS a unique program is that it places the community, the police, and other city agencies on the same sheet of music in protect their neighborhoods against crime. In law enforcement it is always better to be proactive than reactive, and developing additional support always give him or her the upper hand. Crime prevention at the neighborhood level is effective because the use of new technology to help police and residents target crime hot spots. More efficient use of city services that affects crime, extensive training for both police and ommunity, neighborhood-based beat officers and regular beat community meetings involving police and residents. One main goals of the CAPS program is to impleme nt successful and effective way to make neighborhoods safer by improving the quality of life. With the United States the CAPS program has been recognized as one effective and proactive means of police and community involvement in the fight against crime. In relation to functions of patrol, crime investigation, emergency, and critical incident response and future trends of the CAPS program.One key point of functions of patrolling could be the proactive vigilance of the community (individual neighborhoods) in taking preventive measures in developing an increase of their crime rates. Crime investigations are still the sole responsibility of the Chicago police department; however, it is always easier to investigate crimes when he or she does have the support of the community backing him or her up. This has proven to be very effective means of adding in investigations, instead of the community not wanting to get involve, like it was in the past.With relation to emergency and critical inc ident response, there have been positive comments that have been said about the CAPS program involvement in reporting certain situations. It is hard to predict the future brings for the Chicago Alternative Policing Strategy (CAPS) Program. Observing past trends from when the program was first started, one could see how crime has gone down, the community has gotten more involve in the prevention of crimes in their neighborhoods. Above all the CAPS program has been identified as one of the best programs in the United States in community and police collaboration.I know with any new program, there are budget stipulations. However, because this program has had positive reviews and comments, I think funding may not be an issue. In conclusion, the Chicago Alternative Policing Strategy (CAPS) Program was explained as well as the origin. It was also noted when and above all why it was incorporated. There are ongoing discussions of how private security agencies and policing work together. The re are few (if any) discussions of the role that a particular community and policing affect each other.In this instance the Chicago Alternative Policing Strategy (CAPS) Program should be followed and modeled in communities across the nation. In looking at the pros and cons of the CAPS Program, there are far many pros that outweigh the cons. In fact that alone shows the effectiveness of the program. For any other community, district, city, or metropolitan area; this program should be the basis of law enforcement and community collaboration. Reference: https://portal. chicagopolice. org/portal/page/portal/ClearPath/Get%20Involved/How%20CAPS%20works/What%20is%20CAPS

Human Rights of an Employee Essay

1. Employee An employee contributes labor and expertise to an endeavor of an employer and is usually hired to perform specific duties which are packaged into a job. In most modern economies, the term â€Å"employee† refers to a specific defined relationship between an individual and a corporation, which differs from those of customer or client. Other types of employment are arrangements such as indenturing which is now highly unusual in developed nations but still happens elsewhere. 2. Employer-worker relationship An employer’s level of power over its workers is dependent upon numerous factors, the most influential being the nature of the contractual relationship between the two. This relationship is affected by three significant factors: interests, control and motivation. It is generally considered the employers’ responsibility to manage and balance these factors in a way that enables a harmonious and productive working relationship. Employer and managerial control within an organization rests at many levels and has important implications for staff and productivity alike, with control forming the fundamental link between desired outcomes and actual processes. Employers must balance interests such as decreasing wage constraints with a maximization of labor productivity in order to achieve a profitable and productive employment relationship. 2.1. Finding employees or employment The main ways for employers to find workers and for people to find employers are via jobs listings in newspapers and online, also called job boards. Employers and job seekers also often find each other via professional recruitment consultants who receive a commission from the employer to find, screen and select suitable candidates. A study has shown, however, that such consultants may not be reliable when they fail to use established principles in selecting employees.[1] 2.2. Workforce organizing Employees can organize into trade or labor unions, which represent the work force to collectively bargain with the management of organizations about working and contractual conditions. 2.3. Ending employment Usually, either an employee or employer may end the relationship at any time. This is called as at-will employment. The contract between the two parties specifies the responsibilities of each when ending the relationship and may include requirements such as notice periods, severance pay, and security measures. 3. Employment contract 3.1. Australia In Australia there is the controversial Australian Workplace Agreement. In March 2008 a bill was passed in the Austons for workers to be transferred from AWAs into intermediate agreements [2] 3.2. Canada In the Canadian province of Ontario, formal complaints can be brought to the Ministry of Labor (Ontario). In the province of Quebec, grievances can be filed with the Commission des norms du travail. 3.3. Pakistan Pakistan has Contract Labor, Minimum Wage and Provident Funds Acts. Contract labor in Pakistan must be paid minimum wage and certain facilities are to be provided to labor. However, a lot of work has yet to be done to fully implement the Acts. 3.4. India India has Contract Labor, Minimum Wage and Provident Funds Acts. Contract labour in India must be paid minimum wage and certain facilities are to be provided to labour. However, a lot of work has yet to be done to fully implement the Act. 3.5. Philippines In the Philippines, private employment is regulated under the Labor Code of the Philippines by the Department of Labor and Employment. 3.6. United States In the United States, the standard employment relationship is considered to be at-will, meaning that the employer and employee are both free to terminate the employment at any time and for any cause, or for no cause at all. However, if a termination of employment[3] by the employer is deemed unjust by the employee, there can be legal recourse to challenge such a termination. Unjust termination may include termination due to discrimination because of an individual’s race, national origin, sex or gender, pregnancy, age, physical or mental disability, religion, or military status. Additional protections apply in some states, for instance in California unjust termination reasons include marital status, ancestry, sexual orientation or medical condition. Despite whatever agreement an employer makes with an employee for the employee’s wages, an employee is entitled to certain minimum wages set by the federal government. The states may set their own minimum wage that is higher than the federal government’s to ensure a higher standard of living or living wage for their residents. Under the Equal Pay Act of 1963 an employer may not give different wages based on sex alone.[4] Employees are often contrasted with independent contractors, especially when there is dispute as to the worker’s entitlement to have matching taxes paid, workers compensation, and unemployment insurance benefits. However, in September 2009, the court case of Brown v. J. Kaz, Inc. ruled that independent contractors are regarded as employees for the purpose of discrimination laws if they work for the employer on a regular basis, and said employer directs the time, place, and manner of employment.[5] In non-union work environments, in the United States, unjust termination complaints can be brought to the United States Department of Labor. Trade Unions in the United States In unionized work environments in particular, employees who are receiving discipline, up to and including termination of employment can ask for assistance by their shop steward to advocate on behalf of the employee. If an informal negotiation between the shop steward and the company does not resolve the issue, the shop steward may file a grievance, which can result in a resolution within the company, or mediation or arbitration, which are typically funded equally both by the union and the company. In the US, employment law and, in particular, unionized employees terminating employment varies among companies, unions, and states. Some states have right to work vs. employment at will and therefore, ending employment can change from state to state. Secondly, different companies have different rules and processes for ending employment. In certain companies and industries they take the 3-step process: written warning, second written, final written and then termination. In addition, different unions have different steps for ending employment. Something that doesn’t change is the stewards and unions protecting their employees with regards to violations of policies. In most all cases, union and stewards will protect their employees even if they feel the employee violated the policy ending to termination. 3.7. Sweden According to Swedish law,[6] there are three types of employment. * Test employment (swe: Provanstà ¤llning), where the employer hires a person for a test period of max 6 months. The employment can be ended at any time without giving any reason. This type of employment can be offered only once per employer and employee. Usually a time limited or normal employment is offered after a test employment. * Time limited employment (swe: Tidsbegrà ¤nsad anstà ¤llning). The employer hires a person for a specified time. Usually they are extended for a new period. Total maximum two years per employee per employer and employee, then it automatically counts as a normal employment. * Normal employment (swe: Tillsvidareanstà ¤llning / Fast anstà ¤llning), which has no time limit (except for retirement etc.). It can still be ended for two reasons: personal reason, only strong reasons such as crime. Or: lack of work tasks (swe: Arbetsbrist), cancellation of employment, usually because of bad income for the company. There is a cancellation period of 1–6 months, and rules for how to select employees, basically those with shortest employment time shall be cancelled first. There are no laws about minimum salary in Sweden. Instead there are agreements between employer organizations and trade unions about minimum salaries, and other employment conditions. 4. Wage labor Wage labor (or wage labor) is the socioeconomic relationship between a worker and an employer, where the worker sells their labor under a formal or informal employment contract. These transactions usually occur in a labor market where wages are market determined.[7][8] In exchange for the wages paid, the work product generally becomes the undifferentiated property of the employer, except for special cases such as the vesting of intellectual property patents in the United States where patent rights are usually vested in the original personal inventor. A wage laborer is a person whose primary means of income is from the selling of his or her labor in this way. In modern mixed economies such as that of the OECD countries, it is currently the dominant form of work arrangement. Although most work occurs following this structure, the wage work arrangements of CEOs, professional employees, and professional contract workers are sometimes conflated with class assignments, so that â€Å"wage labor† is considered to apply only to unskilled, semi-skilled or manual labor. 5. Working poor Employment is no guarantee of escaping poverty, the International Labor Organization (ILO) estimates that as many as 40% of workers as poor, not earning enough to keep their families above the $2 a day poverty line.[9] For instance, in India most of the chronically poor are wage earners in formal employment, because their jobs are insecure and low paid and offer no chance to accumulate wealth to avoid risks.[9] This problems appears to be caused by the decreasing likelihood of a simultaneous growth in employment opportunities and in labor productivity.[9] According to the UNRISD, increasing labor productivity appears to have a negative impact on job creation: in the 1960s, a 1% increase in output per worker was associated with a reduction in employment growth of 0.07%, by the first decade of this century the same productivity increase implies reduced employment growth by 0.54%.[9] Both increased employment opportunities and increased labor productivity (as long as it also translates into higher wages) are needed to tackle poverty. Increases in employment without increases in productivity leads to a rise in the number of â€Å"working poor†, which is why some experts are now promoting the creation of â€Å"quality† and not â€Å"quantity† in labor market policies.[9] This approach does highlight how higher productivity has helped reduce poverty in East Asia, but the negative impact is beginning to show.[9] In Viet Nam, for example, employment growth has slowed while productivity growth has continued.[9] Furthermore, productivity increases do not always lead to increased wages, as can be seen in the United States, where the gap between productivity and wages has been rising since the 1980s.[9] Researchers at the Overseas Development Institute argue that there are differences across economic sectors in creating employment that reduces poverty.[9] 24 instances of growth were examined, in which 18 reduced poverty. This study showed that other sectors were just as important in reducing unemployment, as manufacturing.[9] The services sector is most effective at translating productivity growth into employment growth.

How to Become a Lawyer

A lot comes to the mind of an upcoming high school graduate, especially what that person wants to do for a living. My future career is that of a lawyer. Granted becoming a lawyer takes a lot of work and effort. Once I have attended undergrad and finish law school I then can become a lawyer. Becoming a lawyer has many advantages, I can either argue for the applicant or defendant. My future career, a lawyer, is without a doubt a long-term goal that I’ve dreamed of becoming since I was in 3rd grade. Benefits are really great and I help make society a better place to live in. It will be a chore, that’s why I’m trying to get the right mind set now before it’s too late. The growth potential for being a lawyer all depends on my education and how far I want to go. Many people get into general law and work with a firm for years without moving up, but if I work hard at building up a client base then living is easy. Continuing education is also a good move for this potential job opportunity, I can become qualified for a more wide-ranging field of practice. The Bureau of Labor Statistics converse that now, to add in education, most states and jurisdictions â€Å"require future lawyers to complete a juris doctor (J. D. ) degree from a law school accredited by the American Bar Association. † First, of course I must graduate high school then I have to get a bachelor's degree, and I take the LSAT test. Afterwards I must go to 3-4 years of law school and finally, I must take the bar exam; it's usually 7-8 years after high school. The costs all depends on the school that I pick. For going to public schools, I’d have to expect costs to be around $100,000 for tuition, housing, food, books, test fees, etc. Because of my dad being a retired Marine, most of this stuff will come free, that will help be less of a detriment to this situation. The lowest-level law school costs about $30,000 a year and prices are raising quickly too, so it'll only go up from there. This all is just stressful, and the work is 24/7. The pace all depends on how I feel about this work; in the end, it all feels good to have accomplished such a mission. Legal careers guide Sally Kane states for becoming a lawyer â€Å"is an enormous undertaking in terms of time commitment and financial investment. † Basically in the end, it’s all money well spent. It takes time though, therefore I should learn as much about the profession as possible to fill that time. I’ve never met a lawyer who wasn’t moral, honest, connected with their clients, or prepared for deadlines. One must be highly educated and have fast thinking skills. A persons mind must be set to be quick to analyze a situation and decide the best outcome to a situation in order to become a wonderful lawyer. These type of work values, can be really great to have for a great cost and time well spent. In addition to spending things, I’ll be able to spend a lot more with the salary I’m able to get $113,310 every year. A source, ONET OnLine, indicates that lawyers median wages are $54. 48 an hour, project growth from 2010-2020 will be an average of 10%-19%. The projected job openings from 2010-2020 are 212,000 and the employment rate for lawyers updated in 2010 are 728,000. The work environment for lawyers is either in the law library, in the office or in court. Court hours for most lawyers are typically regular business hours, with a one-hour lunch break. The study hall, law libraries etc. are all very helpful necessities. David R. Johnson, author of Serving Justice with Conversational Law simply states â€Å"The existence of libraries of legal materials required professionals to help lay clients read and understand increasingly complex rules and precedents. † One is usually working up to 11 hours a day, most times weekends as well. A majority works full time, to raise the hourly and annual wages these are the prices it takes to make big bucks. To conclude my reason to shoot for my dream career, the bonus is I have the opportunity to save people’s lives, and bring justice to people that deserve it. A lot comes in the mind of a high school graduate, especially what that person wants to do for a living. A lawyer is something I feel I am capable of doing. Whether it being extensive or lengthy working hours, I find it something I am capable of striving for. The long term reward isn’t just the rather large amount of pay, but the fact that I have accomplished what I always wanted to do and that I’m happy doing it.

Reflection Paper Essay Example | Topics and Well Written Essays - 750 words

Reflection Paper - Essay Example At the same time, though most people knew what the laws called for, it was still too early to tell the measures their respective State governments would take. While some states adopted the laws as they were, others introduced to exceptions, making the laws almost unattainable. Eminent domain Eminent domain generally refers to the power of the government to control all the property within its territory and appropriate it for public use. In the United States, these powers have been delegated to the respective state governments (Weinstein, 2006). However, the government must undertake several steps before acquiring private property for public use. This applies regardless of whether the acquisition is complete, partial, temporary or right of way. In all the cases, the government is supposed to pay a fair price for the property, which is usually the fair market value or the highest price one can pay for the property in an open market. At times, the government may go further to ensure that there is fair compensation for the property taken. This includes for example, finding a premise for a going-concern business or paying relocation costs to individuals moving from their homes. After undertaking all the steps, the government must ensure that the acquired property is for public use, as any other purpose would make the process null and void (Larson, 2004). These powers vested upon the government vary from one state to another, based on the limitations placed over the use of the appropriated property (Larson, 2004). The three main factors that arose immediately after the Kelo ruling are responsible for these differences. These factors included the uncharacteristic dissent by the former justice Sandra Day O’Connor, the change in political and legal atmosphere in the country, and the outcry from both the media and the public concerning the ruling. Of the three, the dissent by O’Connor was the most unequivocal as she went further to document her thoughts, whi ch apparently rivaled those of her colleagues. In addition, she joined hands with a group of advocates from the property right movement, who argued that the law would not only replace homes with shopping malls, but also turn farms into factories (Weinstein, 2006). Like O’Connor, the Congress indirectly opposed the enactment of the eminent law by introducing limitation bills. The aim of the bills was to deny state or local government funds, which would necessitate the transfer of private property to other parties. However, it was very categorical in the ban, as it only prohibited those that benefited private investors. Consequently, although the laws vary among various jurisdictions, it is apparent that most of the states concur with the laws. The differences originate from the need of each State to be independent and protect the rights of its residents. Most of the states that enacted the eminent domain law introduced bills that restricted the use of the appropriated property for economic development. Others went further to define economic development as those activities that would create new job opportunities and generate revenue to the state. With this specification, it became apparent that any appropriation for private gain would be discouraged (Weinstein, 2006). Alabama serves as a good example of how States passed bills to prohibit the implementation of

Praxis of Pastoral Counseling Essay Example | Topics and Well Written Essays - 1000 words

Praxis of Pastoral Counseling - Essay Example As the essay outlines  since individuals today are faced with major problems concerning their social status, it could not be avoided that most issues that are presented to the counselors are involved with the inability of the individuals to gain the things that they ought to gain from the society. Aside from this, the fact that the thoughts of human philosophy are not in full accordance with the principles of the Bible, Christian Counseling faces so much issues as to how it is considered effective by individuals who are expecting counseling assistance.  This paper discusses that the crisis in counseling procedures especially that of the Christian-based procedure of counseling is mainly focused on the practicality and the effectiveness of the said process of counseling. The fact that Christian Counseling is based upon the principles of the Holy Scriptures, and that not so many people believe in the power of the Bible nowadays, questions the power of the word of God to actually aid e individuals with their personal issues and thus be able to solve the said problems in a  Ã‚   more practical and effective procedure. However, through the effective application of the principles of the Bible in actual counseling procedures, these questions could be answered and thus prove the fact that the counsel from God’s word is indeed effective and useful for every believer of the truth.  Counselors are expected to have a special concern on how others are feeling. The emotional display of the situation that they are currently dealing with should be immediately noticed by the counselors. This ability is not at all innate.... g is to have faith that these particular guidance assistances could lead to the betterment of the situations that each individual deals with at present. While God is not at this time performing such direct miracles, Christians today find that if they 'do not waver in a lack of faith,' they, too, can enjoy success when they apply God's direction. Said Jesus: "All things can be to one if one has faith."(Mark 9:23) Since individuals today are faced with major problems concerning their social status, it could not be avoided that most issues that are presented to the counselors are involved with the inability of the individuals to gain the things that they ought to gain from the society (Culbertson, 2000, 10). Aside from this, the fact that the thoughts of human philosophy are not in full accordance with the principles of the Bible, Christian Counseling faces so much issues as to how it is considered effective by individuals who are expecting counseling assistance. (Culbertson, 2000, 262) The crisis in counseling procedures especially that of the Christian-based procedure of counseling is mainly focused on the practicality and the effectiveness of the said process of counseling. The fact that Christian Counseling is based upon the principles of the Holy Scriptures, and that not so many people believe in the power of the Bible nowadays, questions the power of the word of God to actually aide individuals with their personal issues and thus be able to solve the said problems in a more practical and effective procedure. However, through the effective application of the principles of the Bible in actual counseling procedures, these questions could be answered and thus prove the fact that the counsel from God's word is indeed effective and useful for every believer of the

Why might the cost of capital fall if financial markets are no longer Essay

Why might the cost of capital fall if financial markets are no longer segmented What evidence is there of this effect - Essay Example Last two decades witnessed greater segmentation of financial markets. The major causes of increased financial market segmentation can be attributed to economic and regulatory barriers that raise difficulties in full market integration. In the opinion of Buch (179), although direct regulatory restrictions such as capital controls to financial market integration have been eradicated, some complex forms of indirect regulatory controls are still in force. When the financial markets are largely concentrated, it will certainly increase the costs associated with international financial transactions. This paper will discuss why the cost of capital falls if financial markets are no longer segmented. Factors affecting cost of capital From a company’s point of view, the return on investment which is required to satisfy the investor’s interests is called cost of capital. Cost of capital consists of several factors such as equity capital, debt holders, and hybrid securities (Cost of capital). In order to understand the fluctuations in cost of capital associated with financial market segmentation, it is necessary to evaluate the factors affecting cost of capital. There are controllable and uncontrollable factors that affect cost of capital. A. Controllable factors As the term indicates, the company has a control over these factors and it is grouped into three such as capital structure policy, dividend policy, and investment policy. 1. Capital structure policy As discussed above, equity capital is a component of cost of capital. When more equity is issued, normally, cost of equity increases and thereby cost of capital. A similar process repeats when more debt is issued. 2. Dividend policy The dividend policy affects the cost of capital and it can be controlled by adjusting firm’s payout ratio. Since the firm has control over its payout ratio, MCC schedule’s breakpoint can also be effectively changed (CFA level 1- Factors affecting the cost of capit al). 3. Investment policy When a company formulates investment decisions, it deals with some degree of risk and it causes to change the structure of cost of debt and cost of equity. Consequently, it produces a proportional change in cost of capital also. B. Uncontrollable factors It also affects the cost of capital and the company has no control over these factors. It mainly includes level of interest rates and tax rates. In the view of Kapil (280), economic and market conditions also contribute to the change in cost of capital and these elements also fall under the head uncontrollable factors. 1. Level of interest rates â€Å"The level of interest rates will affect the cost of debt and, potentiality, the cost of equity (CFA level 1†¦..)†. For instance, level of interest rates has a direct impact on cost of debt by which an increase in interest rates causes a proportional increase in cost of debt and which in turn increases cost of capital. 2. Tax rates Cost of debt afte r taxation is clearly affected by changing tax rates. When tax rates increase, it is obvious that cost of debt would decrease further causing a decline in cost of capital. Lack of financial market segmentation and cost of capital fall When national financial markets are largely segmented, it becomes small and inactive. According to Errunza and Miller, as a result of this increased capital market segmentation, most of the domestic investors holding large number of local shares were included in these concentrated segments. The authors argue that this situation led to the rise in cost of capital. According to this argument, cost of capital falls if financial markets are no longer segmented. In the opinion of Buchanan (as cited in The trade news), if the capital market traders have good knowledge

Holistic care of patient with chronic obstrucive pulmonary disease Essay

Holistic care of patient with chronic obstrucive pulmonary disease - Essay Example noea associated with progressive obstruction of expiratory airflow secondary to chronic airways and lung parenchyma inflammation (Woodley and Whelan, 1992; Sutherland and Cherniack, 2004; Fibbri, et al., 2008). COPD, the term used to refer chronic bronchitis and emphysema, is one of the most common disorders in an adult lung (American Lung Association, 2009; National Lung Heart and Heart Blood Institute, 2009). Both chronic bronchitis and emphysema alike coexists; therefore, referred to by the physicians as COPD (American Lung Association, 2009). On the other hand, Barnes (2000) stated that COPD encompasses chronic obstructive bronchitis accompanied with small airway obstruction as well as emphysema with air space enlargement, destruction of parenchyma of the lung, loss of elasticity of the lung, and small airway closure. Chronic obstructive pulmonary disease, the leading cause of death in the western society, requires prevention and treatment improvement (Simpson and Rocker, 2008). Its because of the fact that traditional approaches of healthcare to COPD is focused only on the pathophysiology underlying the disease that aimed to treat and prevent acute exacerbations not knowing the psychological impact that instantaneously follows the physical decline are the powerful forces in shaping patients’ experience with COPD (Simpson and Rocker, 2008). In patients with advancing COPD, the dominant role and psychosocial impact on the quality of life requires one to think twice on efficient approach to effectively address the issue of care (Simpson and Rocker, 2008). In COPD, a holistic approach must be practised, and to achieve this, an individual nursing care plan of treatment must be carried out. These include lifestyle modification such as cessation of smoking, pulmonary status optimisation by means of pharmacotherapy and exercise as well as nutritional and metabolic intervention strategies (van der Valk, 2004). Around 600 million individuals are diagnosed with COPD

Annotated Bibliography Assignment Example | Topics and Well Written Essays - 250 words - 2

Annotated Bibliography - Assignment Example Reason for declining the version Ratterman’s account is due to the then period’s involvement of government officials into funding and strategically backing varied organized crimes. The focus of this source touches on crime, justice and its context of Kentucky’s history. This was during a time of heightened organized crime fueled by government of the day through corruption. It is a primary source outlining how the government despite through its respective authorities seemed to curb the period’s crime actually fueled. I am strongly convinced based on the content of this source it will be helpful in my paper. This is because I will use it to elaborate how the government played a significant role in enhancing crime and crime’s role towards development of Kentucky’s history led by a corrupt government. I do agree with this primary source due to its relevance information that is also evident in other similar sources more the image source, which depicts utter pretence and effort by securities in curbing organized crime. Linduff, Jim., Klein, Roy & Trapp, Larry. 2012. â€Å"When Vice Was King: A History Of Northern Kentucky Gambling 1920-1970.† Accessed 8Th April 2014. In this secondary source, authors trace the history of crime in the N. Kentucky with much emphasis on bootlegging operation. Hence, being relevance to the field of study that I have chosen whereby I believe the source will be helpful in backing varied historical arguments about justice and crime. This is because it will act as an historical source starting from 1920s up to 70s, whereby the latter encompasses the scope of the study’s focus. I do concur with the content outlined in this study, which ranges from prostitution, bootlegging operations to other vices that enhanced crime

The Era of Franklin Delano Roosevelt, 1933-1945 Essay

The Era of Franklin Delano Roosevelt, 1933-1945 - Essay Example He believed it was the role of the government to offer a solution to these problems. This essay will focus on how Franklin Delano Roosevelt consistent set of plans for ending the Great Depression throughout the first part of his Presidency. Franklin felt that people working in most public offices lacked social values and focused more on money in his opinion, the lack of ethics had greatly contributed to corruption hence the depression. Moreover, he felt that the financial systems required to works harder towards resolving the crisis instead of dwelling in the fear emanating from the crisis (Polenberg 39-40). He believed that people working in financial systems especially the exchange market had focused more on using their mandate for personal financial gains contributing to the depression. He thus insisted on the need for transparency and accountability by the public officers (Polenberg 43) Franklin believed that recovery and reform were closely interconnected. He therefore suggested social objectives of the new deal that aimed at offering more jobs o the Americans. Moreover, he believed it was important to enhance security and enable Americans have access to decent homes. To be able to achieve the above plans, Franklin suggested a program that aimed at providing approximately 3.5 million jobs. His other projects included rural electrification, reforestation, as well as slum clearance (Polenberg 54-56). Another plan that Franklin proposed was the need for equality. He believed that some private companies were exploiting common Americans due to their urge to increase their profits. Therefore, he planned to enhance equality and ensure that all Americans were able to enjoy security and enjoy reasonable leisure. Moreover, Franklin planned to ensure that the national resources were utilized appropriately to benefit all, people were protected from hazards of life especially those associated with the depression, and people would eventually enjoy living in decent homes irrespective of the crisis. The above plans remained important to Franklin throughout his reign (Polenberg 39-42). To ensure that the natural resources were used appropriately to proposed the need for appropriate use of land and water resources. To ensure that all Americans were secured from life hazards, Roosevelt believed that it was important to create employment opportunities and insurance services. In his opinion, the old, handicapped, children, and pregnant mother required insurance benefits (Polenberg 48-50) To ensure that Americans enjoyed living in better homes, Franklin believed it was important to empower the unemployed by giving them jobs. This could be achieved through enactment of policies that would create employment opportunities. Franklin argued that the large government debt had resulted due to increased dependence of many Americans on the relief rolls. This had resulted in burdening of the federal government. He proposed that it was appropriate to offer jobs to t he unemployed to prevent them from relying on federal aid. He believed that the only group of people that required federal relief was those who could not manage to toil for various reasons. However, the larger percentage of people depending on the federal relief funds was employable. However, the group had been rendered jobless by the circumstances surrounding the depression. He thus believed that it

Inter-Global Medicares Expansion Strategy Essay

Inter-Global Medicares Expansion Strategy - Essay Example Having good quality product and service packages would likely attract upper and middle class citizens in the market. These people can afford quality health care. In most cases in the developing countries, such people usually seek alternative opinion on medication from the developed countries. The U. S is one such destination for such patients. This puts into perspective the strategic position that the company would have in such markets. Having a health facility that will be able to offer these services within their countries will thus be a relief as it will save on the travel expenses besides the timeliness in cases of emergencies.The potential audiences for this business plan include potential financers such as monetary lending institutions and possible partners. All these have a common interest in the plan; its viability and the promise for returns. The plan must therefore prove beyond any reasonable doubt that it is achievable and practical. In proving these, it is common knowledg e that most African countries are underdeveloped. They lack the quality basic services such as health care. Despite the poverty levels in the continent, it is also evident that it has some of the world’s richest men. The firm is not setting foot in Africa to exploit the people there, but to assure quality for the money that every single client will opt to invest in own health.Inter- Global Medicare offers both services and product delivery. This thus divides its potential market into two.... All these have a common interest in the plan; its viability and the promise for returns. The plan must therefore prove beyond any reasonable doubt that it is achievable and practical. In proving these, it is common knowledge that most African countries are underdeveloped. They lack the quality basic services such as health care. Despite the poverty levels in the continent, it is also evident that it has some of the world’s richest men. The firm is not setting foot in Africa to exploit the people there, but to assure quality for the money that every single client will opt to invest in own health. Inter- Global Medicare offers both services and product delivery. This thus divides its potential market into two. The company runs both a private hospital and an all-inclusive pharmacy. The first market segment includes those who will seek medical services on the diagnosis and treatment of diseases. These will be the hospital’s clients. Offering both out and in-patient services , the hospital looks forward to having a very busy schedule. On the other hand, the hospital will run a pharmacy. This is a facility which will be developed within the premises of the hospital. This follows an understanding that there are some ailments in which self-medication is effective in controlling. At one time everyone uses such. However, in the purchase of these, the clients normally attach a lot of importance in the effectiveness of the drugs they buy (Tabbush, 2011). To ensure this, the facility plans to have drugs which are affordable availed to the customers at their convenience. This further widens the customer base because of the price disparity between

Christianity and Islam Essay Example | Topics and Well Written Essays - 500 words

Christianity and Islam - Essay Example One should strongly uphold the values and teachings that Allah has taught them for these will serve as their guide to fulfilling a spiritually-rich life together with Allah. Since monotheism is part of the Islamic faith, Muslims is in continuous contention with the Trinitarian God that Christian faith believes. Islam would not allow anyone or any other being for that matter to be associated with Allah for they trust that Allah is incomparable and solitary. Angels are considered as the messengers of God. The existence of angels is generally acceptable as true among Muslims. Islam agrees that God has numerous angels who are good in nature. Satan is an exception to this generalization for he is the only angel who dared to refuse the fact that God has the Ultimate Power that Satan disobeyed His commands. An analogy is stated in the article to distinguish men from the angels. Angels are made of light while human beings are made out of clay. Jinns are described in this section as well. They are created by fire which is correlated with the power of speech or gift of tongues. Prophets and scriptures was the third doctrine on the article. Mohammad is named as the last descendant of the prophets who were assigned to introduce and disseminate the scriptures to the people.

Performance Monitoring and Evaluation Essay Example for Free

Performance Monitoring and Evaluation Essay Background and Context South East Asia was the region that experienced the first wave of H5N1 in both animals as well as humans. As of 1 march 2006, the following is the epidemiological situation: Human infection: no new cases of human infection have been reported since 13 Jan 2006. To date, out of a total of 21 cases of human infections (animal- to- human transmission) 12 are confirmed by WHO reference laboratory as H5N1 infections. The number of deaths due to the infections is 4, and is included in the 12 confirmed cases. All others cases were treated successfully. All 12 cases involved directed close contract with poultry. No human- to- human transmission has been observed. Animal infection: between 15 December 2005 and 23 march 2006, a total of 191 outbreaks across 48 provinces were confirmed and dealt with. All outbreaks were reported from backyard poultry premises, except for one which involved a small- scale poultry farm. A total of 2,304,445 poultry have been culled as part of the national response. To date, 33 individual cases of avian flu have been found in wild birds. No cases have been detected in individual poultry farms. With no new human cases being reported after the last case of 13 Jan 2006, South East Asia has moved from ‘crises response’ to ‘risk management’ mode. Per WHO guidelines, the region is currently maintaining avian flu pandemic alert phase-3. Communication Challenges and Approaches Following the national response to the ‘first wave’ of H5N1 infections in both animals as well as humans, from a communication perspective, at least three categories of ‘audiences’ now exist in South East Asia. the thousands of rural families who have directly experienced their poultry flocks being culled, and with it, at least temporarily, perhaps their source of live hood and nutritional security. the million of viewers who ‘ experienced’ the effect of H5N1 outbreak prevention and containment operations through the media and information channels, without necessarily developing a full understanding of the reasoning and science behind the response. An unknown number of people who neither experienced the outbreak response directly nor received it through the media. The current and future behavioral intent of all these ‘audiences’ in future outbreak responses is largely unknown. This unknown element constitutes a significant concern with regard to national ‘preparedness’, and falls squarely in the communication domain. Field visit and some rapid small-scale surveys in urban and rural areas reveal that through most people have heard of avian flu, there is enormous confusion, lack of clarity, and a felling of dismay among people with regard to the disease, its mode of transmission, its symptoms and treatment, and compensation for the loss of live-stock. There have also been instances of families hiding poultry from culling teams in outbreak areas, and reports of stigmatisation of families who underwent treatment for symptoms. Towards development of a comprehensive communication strategy, an inter- agency, inter-sectoral, unicef- supported workshop on al communications was held under the leadership of the child- intersectoral board (CIB) in Ankara on 9-10 February 2006, to reflect on emerging lesson and planning for future responses.   Key findings and recommendations from the workshop Review all current communication materials, including strategy documents and plans of various agencies working on avian flu, to ensure that messages and plans are harmonized, to minimize duplication, improve coordination, and enhance the impact of intervention. Establish an inter- sectoral strategic communication working group on avian flu to coordinate all communication intervention, under the leadership of the child inter-sectoral board (CIB), governments of South East Asian region. Fill information gaps with regard to community perception of risk and behavioral intent. Conduct of rapid, participatory KAPB studies and the involvement of communities in decision- making and planning are critical for long- term solutions especially since backyard poultry- keeping is a wide – spread culture practice in rural South East Asia. In parallel to clear and improved messaging through the mass media, implement a strong inter- personal communication component to ensure outreach to rural population, with comprehensive and relevant information on bird flu. The mass media is currently providing information in a fragmented manner, and has not been responsive to community concerns. Additionally, frontline workers and community leaders need to be sensitized and comprehensively trained to carry out information and behavior change outreach work, especially in hard-to reach areas and populations. Much of the â€Å"preparedness† can and should be done in advance. Establishing a closure and more engaged partnership with the media, and developing and pre-testing messages and products for the full spectrum and epidemiological scenarios, should be done as soon   as possible. In short the national response calls for the implementation of an integrated communication strategy which addresses the social/political domain through advocacy; strengthens BCC communication capacities and skills of the AI service delivery system; and promote adoption of AI preventive behaviors among communities and individuals through social mobilizations and inter personal communication interventions. Messages and interventions need to be harmonized across all implementation partners. Strategic Programmatic goals The programme goals of national contingency plan of various South East Asian nations for Avian Influenza are articulated in two key documents: Contingency Plan for Avian Influenza (April 2005), Ministry of Agriculture and Rural Affairs (MARA). Goal: Maintain disease response preparedness, and implement rapid control measures in the event of suspicion or an outbreak of disease, to contain virus transmission. Pandemic Influenza National Action Plan (Oct 2005), Ministry of Health Goal: To ensure that all persons, facilities and institutions are prepared to recognize and manage influenza pandemic, and plans are in place to reduce the transmission of the pandemic virus strain; decrease cases, hospitalizations and deaths; maintain essential services; reduce the economic social impact of a pandemic. The documents are the cornerstone of the national preparedness and response plans for the prevention and rapid containment of outbreaks (animal-to-animal, animal-to-human, human-to-human transmission). The communication interventions envisage the dissemination of key message to the public through the mass media and frontline workers, to promote hygiene and prevention behaviors, across the various epidemic phases. Communication Goals and Objectives The overarching goals for 2006 of the communication strategy are: All services provide use the knowledge, recommend healthy practices and reach at least 80% of the population with adequate and accurate information and knowledge. Policy-makers and community leaders use the knowledge and information to prevent and contain avian/pandemic flu, to ensure full systemic and institutional preparedness for rapid roll-out of appropriate interventions to control localized outbreaks, or the emergence of a pandemic. Specific Communication Objectives Through the implementation of a comprehensive and coordinated public education, behavior change and policy advocacy campaign, the following will be achieved by end of 2006: At least 80% of the population correctly recall the negative health effects of Avian/Pandemic Influenza; know the correct methods of AI prevention. At least 80% of those who keep backyard poultry, or are involved in commercial winged animal farming and trading, know how to use safe practices and AI prevention behaviors. At least 80% of community leaders such as teachers, imams and muhtars have a comprehensive knowledge of AI prevention measures and actively disseminate and knowledge. Domains for Strategic Communication Interventions The communication strategy will be implemented to simultaneously influence the following three domains: Social/Political Domain: The primary objective in this domain is to use advocacy methods and tools for the establishment of a supportive and enabling socio-political environment for avian influenza prevention/containment.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Strategic coordination mechanisms and advocacy activities are planed to place AI prevention high on the political, social and development agenda;   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   and to foster political will, and increase financial and other resources to   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   ensure full ‘preparedness’.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Policy advocacy activities will include strategic use of data and approaches to advocate to the parliamentarians, provincial governors and administrators about the impact of the issue at the national level. At the local level, advocacy will be used to convince opinion and community leaders about the need for local action and preparedness. Media advocacy will be conducted to improve quality of reporting, and to ensure that the public receives information of relevance and society remain strongly committed to implementing national AI prevention and containment policies. Target audiences and communication ways include: inclusion of avian flu issues in parliamentary debates and other political events; press conferences; news coverage; technical conferences and symposia; celebrity spokesperson; and meeting between various government agencies and civil society organizations, community and religious organizations, municipalities, service providers, association of physicians, and the private sector. AI service delivery Domain: The objective in this domain is to bring together all feasible and practical inter-social allies, and increase their communication capacities to raise people’s knowledge and awareness, and influence their attitudes and practices, for prevention and containment of avian flu. Allies include; frontline development workers, community leaders, non-government Organizations, municipalities and local media. An appropriate mix of interpersonal, group and mass-media channels, including participatory methods will be used in the implementation of these activities. The range of activities include group and community meetings, school-based activities, traditional media, road shows, leaflets, posters, pamphlets, videos, and home visits. The focus will be on communicating a series of messages about AI transmission and prevention and informing the public about what services are available and where and encouraging reporting of dead/sick bird/poultry. Community and individual Domains: The objective in this domain is t establish community norms and safe practices related to poultry-keeping, for the prevention of avian-flu. Community mobilization techniques can help create an environment through which communities particularly affected and ‘at-risk’ communities, can discuss, organize, build consensus and communicate their own perspectives on AI. Primary audiences including women and children, families involved in backyard poultry-keeping, small-scale commercial poultry farmers and dealers, transporters of poultry products, community leaders. Summary Implementation of a coordinated and comprehensive country-wide Public Education and BCC campaign, directed at stimulating greater public dialogue on Avian/Pandemic Influenza within wider society, and adoption of ‘safe practices’ by ‘at-risk’ population to reduce risk of virus transmission. Implementation and monitoring of policy and media advocacy interventions that facilitate the creation of robust policy implementation mechanisms and a proactive media environment. Increasing of communication capacities and competencies of key partners to implement, manage and monitor prevention/containment strategies, at national and sub national levels. The Campaign will use an evidence-based mix of mass media and ground-level inter-personal communication interventions to achieve the strategic goals and objectives elaborated earlier. Management and Coordination Mechanisms for Implementation The strategy will be implemented, both, at national and sub-national levels, by a range of institutions and partners including the ministry of Ministry of Health, the Ministry of agriculture, Ministry of National Education, Ministry of Interior, UN and international organizations, the provincial Governorates, the Media, non-governmental and community-based organizations , and the private sector. To coordinate and effectively manage the implementation of the communication interventions, the following is envisioned: Establishment of a formal, inter-sectoral Strategic Communication Working Group (SCWG) on AI Prevention/Containment, which will provide overall technical guidance and oversight in the planning and implementation of the interventions The SCGW will be comprised of communication and technical specialists, drawn from among the various partners. Drawn from among the various partners. The Provincial governorates, in collaboration with national counterparts, will provide leadership in coordinating and managing the implementation of activities at the provincial level including the preparation of micro-plans and training of key front-line workers like teachers, health workers, youth groups, and local NGO.

Critical Review Determination Of Accounting Standards Accounting Essay

Critical Review Determination Of Accounting Standards Accounting Essay Ross L. Watts and Jerold L. Zimmerman explore factors that motivate companies in lobbying on accounting standards and examine whether their opinion on certain standards are associated with their size. They use data from the companies which submit comments to the FASBs Discussion Memorandum on General Price Level Adjustment. The empirical evidence supports the argument that the firms tend to choose accounting standards which report lower earnings due to political and regulatory considerations. Their findings also confirm that big firms are more likely to be subjected to governmental interference. However, the paper might not be based on strong theoretical foundations. Moreover, some assumptions used in the paper could decrease the external validity of the research. I. Introduction Ross L. Watts and Jerold L. Zimmerman have written a remarkable paper in accounting research which attempt to provide positive theory about factors influencing companies in lobbying on accounting standards. The paper also discuss the question whether the size of the companies affect their opinion on certain standards. This paper is important because it makes contribution to the positive accounting theory development. It might be the first paper which attempt to provide empirical evidence on positive accounting theory about factors influencing management attitude on certain accounting standards. The data and the issues discussed were new in that period. It contributes to a literature that has uncovered empirical regularities in accounting practice (Holthausen and Leftwich, 1983 and Watts and Zimmerman, 1986 as discussed in Watts and Zimmerman, 1990 p 131). The literature has been developing since the publication of this paper in 1978 (Watts and Zimmerman, 1990 p 132). Though, the pape r also brought considerable debate among researchers. This essay intends provide critical review and highlights some important points from the paper by reviewing in four main areas: (i) research paradigm, (ii) theoretical framework, (iii) methodology, and (iv) research findings. The following section discusses about research paradigm used in the paper. The next section explores criticisms on the theoretical framework of the research. Section four reviews the methodology used in the research. Section five examines important finding from this paper. Finally, the last section presents some conclusion about the paper. II. Research Paradigm The researchers discussed an interesting topic in accounting theory. They use positivism paradigm in the research. This paradigm gets many criticisms when it is used in the social science research. According to Collis and Hussey (2009), positivism is criticized based on five main arguments. First, it is impossible to separate people from the social context in which they exist. Second, people cannot be understood without examining the perceptions they have of their own activities. Third, a highly structured research design imposes constrains on the results and may ignore other relevant findings. Fourth, researchers are not subjective, but part of what they observe. They bring their own interests and values to the research. Fifth, capturing complex phenomena in a single measure is misleading(Collis and Hussey, 2009, p. 56). Furthermore, Sterling (1990, p. 98) argued that Instead of trying to determine how to improve the present state of accounting we are told to try to determine the pr esent state of accounting. However, Watts and Zimmerman argued that they adopted the label positive from economics where it was used to distinguish research aimed at explanation and prediction from research whose objective was prescription (Watts and Zimmerman, 1990, p.148). Therefore, the evidence generated from researches using this paradigm will improve the development of accounting theory by providing explanations and predictions for normative research. Moreover, positivism as one of paradigm in research is used for many researches in social science today (Collis and Hussy, 2009). This paradigm is underpinned by the belief that reality is independent of us and the goal is the discovery of theories, based on empirical research (Collis and Hussy, 2009). III. Theoretical Framework The paper starts with the discussion about factors determining management attitudes toward financial accounting standards. The discussion based on two assumptions. First, individuals act to maximize their own utility(Watts and Zimmerman, 1978, p.113). This assumption means that management attitudes on certain accounting standards are based on its interest to maximize its own utility. Second, managements utility is a positive function of the expected compensation in the future periods (or wealth) and a negative function of the dispersion of future compensation (or wealth) (Watts and Zimmerman, 1978, p.114). The expected forms of compensation for management that are used in this research are incentive compensation and share price increase. The discussion then continues with the description of factors affecting management wealth. Those factors are taxes, regulation, political costs, information production costs, and management compensation plans. Each factor gives different impact on the way management chooses accounting standards. The researchers argue that management tend to choose accounting standards which report lower earnings (thereby increasing cashflows, firm value and their welfare) due to tax, political, and regulatory considerations than to choose accounting standard which report higher earnings and, thereby, increase their incentive compensation(Watts and Zimmerman, 1978, p.118). They also argue that this prediction depend on the political pressure on the firms and whether they are regulated or not. Another consideration that management should consider is the cost of information production as a consequence of the implementation of new standards. Based on the combination of factors affecting management wealth, they created two models that describe two possible conditions. The first model depicts the condition when the change in accounting standards will decrease the earnings of the firms and the second model depicts the condition when the earnings are increase. In short, the theory pronounces that there are three possible attitudes of the companies when the change in accounting standards decreases their earnings: submit favorable opinion, submit unfavorable opinion, or do no submit opinion. On the other hand, only two possible attitudes of the companies if the change in accounting standards increases their earnings: submit unfavorable opinion or do no submit opinion. The choice taken by the companies depends on the size of the companies. One of the important points explained in the paper is that the researchers omit some variables in developing the theory. Two of them are described in their paper. First, they realized that, generally, the factors influencing the regulation cost of utility companies is not only net income but also operating earnings. Second, they omit political sensitivity of the firms industry because there is no underlying theory to discuss this factor at that time. The theories used on this research got many criticisms. It needs verification and replication (Holthausen and Leftwitch, 1983 p. 100). The researchers should be able to understand and explained it well before conducting their research (Christenson, 1983 p. 20). Hines (1988 p. 661) suggested clarifying whether their theories were universal or probabilistic, and if the latter, explained on what conceptual grounds they should be held to be so. Therefore, it is better to test the theories first using another hypothesis before analyzing data using the theories (Hines. 1988 p. 661). However, Watts and Zimmerman argue that although the criticisms are relevant, those criticisms placed unreasonable demand on study (Watts and Zimmerman, 1990, p.149). In addition, their theories provide theoretical basis for other researches in accounting. For instance, Milne (2002, p.371) argued the theories provide the stated theoretical basis for a number of social disclosure studies. Moreover, this paper was probably the only paper which predicts corporate lobbying behavior as a function of firm-specific factors' (Holthausen and Leftwitch, 1983 p. 95). Another important point in the paper is that the researchers only focus on shareholders, creditors, and government in explaining some factors influencing management accounting choice. In fact, there are many users of financial statements have not discussed thoroughly in the paper. Those are employee, analyst-adviser, supplier and trade creditor, customer, competitors, and the public. The public includes taxpayers, consumers and other community and special interest groups, such as political parties, consumer and environmental protection societies and regional pressure groups. Each user has different interest on the firms. Therefore, they might influence the accounting choice. For instance, the accounting choice taken by the firm which has a significant impact on increasing its earnings will stimulate employees to ask for bonuses or even increase in their salaries. Conversely, if the accounting choice taken by firm has a significant impact on decreasing its earnings, it will make emplo yees worry about their job security. Then, it might increase employee the turnover in the firm. Finally, it would be interesting if the paper also discuss cultural differences between companies. It could be one important factor influencing management accounting choice. Each firm consists of groups of people who share their culture based on their top managements policies. This culture will also determine the firm accounting choice. The link between accounting value and cultural value (Alexander et all. (2009) discussed research by Gray (1988) based on Hofstede (1984) classification scheme) could be used to analyze the accounting choice of the firm. For instance, some firms might choose a more conservative accounting choice because their cultural characteristic is uncertainty avoidance. It might also explain why some big size companies did not submit their opinion on the discussion memorandum. IV. Methodology The researchers used voluntary disclosure regarding GPLA Statements for some companies that published such disclosure to predict the position of the companies on the new standard. For the others companies, they used the studies from Davidson and Weil (1975) and Davidson, Stickney, and Weil (1976) who develop an adjusting procedure which relies solely on published financial statements and GNP deflators. Furthermore, they also constructed proxy variables based on unadjusted depreciation and net monetary assets. They argue that these proxy variables can serve as a surrogate for the effect of GPLA earnings. One of main the problems is the dependent variable used by the researchers. They divided the responses into two categories, the companies which agree and disagree with the memorandum. This dichotomy does not represent the actual condition since some responses might consist of agreement on certain points in the memorandum but disagreement on other points (Holthausen and Leftwitch, 1983 p. 104). Another problem is the assumption that the companies which did not mention the compensation or reply the questioner assumed no compensation plans. This assumption may lead to the conclusion bias. The next important point is the use of firms size to proxy for political cost. The decision to use this method might be affected by condition at the time the paper was written. During the 1970s, oil companies dominated the largest of the US companies, and they were also subject to much public outrage and political scrutiny during and immediately following the oil crisis of 1973 (Milne, 2002, p.374). However, Hilnes suggested to avoid the use of crude proxies such as the use of firm size to operationalize the concept of political cost' (Hines. 1988 p. 661). Watts and Zimmerman (1990) as discussed by Milne (2002, p.377) finally realized that the size is too noisy as a proxy. Subsequent to their research, empirical studies have tended to use or suggest a wider range of measures to proxy for political costs (Milne, 2002, p.377). They may needs to elaborate the effect of firms stage of growth in accounting choice. The nature of managements solution (including the accounting choice) to each revolutionary period determines whether a company will move forward into its next stage of evolutionary growth (Greiner, 1972). The firm should choose the right solution (including accounting choice) in order to survive. Companies which are in the earlier stage of development will tend to maximize their profit while more mature companies will focus on sustainability issues. The focus on sustainability issues might stimulate companies to respond differently in order to survive in their environment. This argument could be an explanation why companies with different size have different respond to certain standards (Watts and Zimmerman, 1978). In terms of analysis, the focuses of the research on political cost especially on the effect of government intervention might reduce its external validity. The analyses conducted in isolation of other factors are inappropriate because accounting is used for many purposes (Fields et all. 2001, p. 300). The proposition that corporations will do anything to support the decision of accounting procedures that minimize reported earnings might not suitable for the companies with accounting-based debt covenants. The empirical evidence shows that those companies are more likely to choose income-increasing accounting methods (Begley, 1990 p. 138). Another research by Sweeney (1994) on the companies which violated debt covenants found that managers tend to do accounting change to increase the income figure in the years surrounding technical defaults. In summary, the researchers should be careful in using assumptions. They have to realize that their focus on political cost especially on the effect of government intervention might reduce external validity of the research. V. Research Findings Finally, the research provides important findings generated from this research. First, the empirical evidence supports the argument that the firms tend to choose accounting standards which report lower earnings due to political and regulatory considerations. Those firms are the firms that have contact with the government directly through regulation or indirectly through possible government intervention. Their findings also confirm that big firms are more likely to be subjected to governmental interference. The existence of costs generated by government intervention may have more fundamental and important effects on its investment-production decision if the potential costs of government interference become large. Based on this research, McKee et all. (1984. P. 658) then replicate the research using a larger sample. Unfortunately, the results from this research are not satisfactory. The evidences do not support the theories provided by this research. McKee et all. (1984. P. 647) argued that there are some problems regarding the test procedures and its underlying theories. However, the findings generated from this research are now become important consideration in conducting researches in accounting especially regarding earnings management. Research in this topic usually aims to find companies that tend to choose accounting standards which will affect their earnings. Therefore, most of researchers in this topic eliminate companies in regulated industries (utilities and financial companies) from their sample to minimize the effects of political and regulatory considerations (For example: Madhogarhia et all., 2009; Roychowdhury, 2006). Conclusion In summary, this paper is a remarkable paper in accounting research. It gives starting point in the development of positive theory in accounting. It might be the first research that investigates factors influencing management accounting choice. Though, there are some important points need to be improved in this research. The most important point is the improvement in theoretical framework. Based on the discussion on the paper, it could be concluded that accounting choice is a function of internal and external influences. Internal influences comprise some factors such as culture and stages of growth of the companies while external influences comprise changes in tax, regulation, information production cost, and management compensation costs. Combination of those influences affects the attitude of the company to certain changes, including the attitude toward the change of certain accounting standards. Iin order to improve the development of the theory in this topic, Fields et all. (2001, p. 299-300) made three recommendations. First, researchers should give more efforts to investigate the nature of the implications of alternative accounting methods rather than just testing the implications. Then, the research should not focus only to one accounting issue or one goal. Even though the tasks become more complex, they will give a better contribution to the development of theoretical framework in accounting. Finally, the researchers should develop more powerful statistical techniques and improve research design (Fields et all. 2001, p. 300). References: Alexander, D., Anne B., and A. Jorissen (2009) International Financial Reporting and Analysis, Cengage Learning, Hampshire, UK. Begley, J., (1990) Debt Covenant and Accounting Choice, Journal of Accounting and Economics 12, 125-139. Christenson, C., (1983) The methodology of positive accounting, The Accounting Review, Vol.58, N0.1, pp 1-22. Collis. J., and Roger H., (2009) Business Research: A Practical Guide for Undergraduate and Postgraduate Students, Palgrave Macmillan, UK. Fields, T., Lys, T., and Vincent, L., (2001) Empirical Research on Accounting Choice, Journal of Accounting and Economics, Vol. 31, pp. 255-307. Greiner, L. E., (1972) Evolution and Revolution as Organization Grow, Harvard Business Review (July-August): 37 -46. Madhogarhia, P., Ninon K. S., and Theodor K., (2009) Earnings Management Practices Among Growth and Value Firms, Applied Financial Economics, 19, 1767-1778. Hines. R. D. (1988) Poppers methodology of falsificationism and accounting research, The Accounting Review, (October): 657-662. Holthausen. R. W. and R. W. Leftwich. 1983 The economic consequences of accounting choice: Implications of costly contracting and monitoring, Journal of Accounting Economics, (August): 77-117. McKee. A. J., Jr., T. B. Bell, and J. R. Boatsman (1984) Management preferences over accounting standards: A replication and additional tests, The Accounting Review, (October):647-659. Roychowdhury, S. (2006) Earnings Management Through Real Activities Manipulation, Journal of Accounting and Economics 42, 335-370. Sterling, R., (1990), Positive accounting: An assessment, Abacus, Vol.26, pp. 97-135. Sweeney, A. P. (1994), Debt-covenant violations and managers accounting responses, Journal of Accounting and Economics, 17, 281-308. Watts, R. L. and J. L. Zimmerman, (1978), Towards a positive theory of the determination of accounting standards, The Accounting Review, (January): 112-134. Watts, R., Zimmerman, J., (1990), Positive accounting theory: A ten year perspective, The Accounting Review 65, 131-156.

Total quality management in competitive globalisation

Total quality management in competitive globalisation Global total quality management in financial service industries Total quality management The business leaders face immense pressure in todays turbulent competitive environment thats move forward by globalisation, macro-environment factors and advanced technological growth of internet. The strong market forces within this competitive environment have developed global customers who are more aware of changes in the global market. Total quality management is an important tool in any business to surmount future challenges within the turbulent financial service environment. TQM provides the financial business leaders with a formalised process in setting clear and achievable corporate objectives and at the same time guides the management in planning strategies to maximise resources and to achieve win-win partnership. Total quality management (TQM) is an organization-wide process that revolves around the Total Quality Triad. It assumes that there is never a state of perfection (Kelada, 1996). Hence, in order to that plans are developed in an integrated manner, three important total quality principles must be adhered to participation and commitment by stakeholders and senior management team, employee involvement and continuous improvements to meet customer satisfaction. Source: Bradford University Total quality management in global financial services environment In the global financial services environment, Total Quality Management (TQM) provides the overall concept that fosters continuous improvement in an organization. The implementation of a Quality Management System (QMS) does not equate to self-generated results. Continual improvement Continuous improvement of the QMS is of paramount importance for meeting and satisfying clients ever changing needs and requirements. The purpose of the project is to identify quality improvement through Kaizen program, performance measurements; benchmarking with appropriate key performance indicators; and essentially designing a balanced scorecard to achieve continual improvement. Practices by non-financial organisation Good practices implemented by construction organizations in strategic partnerships alliances and knowledge management was identified and developed recommendations for improvements to gain competitive advantage in the construction industry. TQM not suitable for financial services environment TQM is not really suitable for any service organisations but it really helps the service organisations to focus on the participation of senior management team, involvement of all employees and managing internal process towards achieving customer satisfaction. Long Term client relationship In global financial services environment business strategy is building on long-term client relationships. Over 90 percent of the work is repeated business from loyal clients. This strategy yields cost advantages, profits, and growth, allowing them to attract and retain investors and thus fuel further growth. Quality Gurus There are a number of writers whose work dominates the quality movement. Their ideas and approaches have stood the test of time and have come to from a body of accepted knowledge, to lead and advise their own movement in quality. They have become known as gurus Crosby Philip B. Deming W. Edwards Feigenbaum Armand V Ishikawa Kaoru Juran Joseph M Oakland john S Shingo Shigeo Taguchi Genichi All the above Gurus have presented their own work on quality management and have made a considerable impact on the world through their contributions to improving not only businesses, but all organizations including state and national governments, military organizations, educational institutions, healthcare organizations, and many other establishments and organizations. Global inventory planning and control management What is planning and control? The purpose of planning and control is to ensure that operations are working effectively and the production of products and services as required. There is another purpose of planning which is to minimise uncertainty and risk and a clear view of future forecasting. Financial planning and control It is a well known fact that a successful business helps organisations to generate enough cash in order to cover costs and make some profit. The difference between sales and cost is profit. The businesses are not always expected to be profitable from the very first day but there should be an expected plan for them to become profitable. There should be proper financial controls for all the businesses. The records should be accurate and complete and should fulfil the legal requirements. The tight financial control always helps the financial organisations or any organisation to monitor their current situation and always predict the future environment. The information derived from financial statement analysis can be used to establish future operating goals (financial planning) and to determine how to meet established goals (financial control). Developing pro forma financial statements is an important part of the planning and control processes. Inventory planning and control in financial services environment Inventory planning and control in financial services environment is the method of organising the difference between demand and supply of financial products and services. Inventory control is not a small matter from a financial perspective way. Inventory is really important and major current asset for any business including financial services organisations.As a result, there are always policies of businesses to keep the inventory as low as possible because too much cash hold up in inventory. The objective of reducing the inventory can be accomplished with modern inventory management processes that are working effectively. Global change management strategies in financial environment In todays world of economic and technological development, the organisations have changed significantly. The change had only been possible through restructuring, technological improvement and merging with other businesses. The most important challenge for the organisations is to implement such change to achieve the behavioural and cultural change that is most likely required to achieve the planned benefits. Behavioural change does not just happen in the organisation. Change will only occur if there is leadership, clear goals and planned benefits for its stakeholders. All of these should be properly communicated in a timely manner. Strategy for Change Three important principles to manage change are: Change management is not the goal in itself: For an organisation to be successful, change management plays an important role. Change management is all about managing the process effectively and leads to an environment where an improvement in performance are realised. The change targets must play an active role in realising the change: Change in projects will identify and successfully communicate the image, therefore letting the employees know that the planned benefits have changed and play an active role in realising those planned benefits. Employees are the greatest asset for any organisation: Employees are potentially the greatest challenge for any organisation. The image or goal of any purpose can only become reality if the employees believe in the project and have the desire to achieve it. Financial services environment In the last decade, financial services sector has undergone major changes. The financial sector is a rewarding field in which there is every chance to make or improve a career, particularly if staff is loyal, hard working and have given the correct back up support. It cannot be ignored that the current process of globalization and market deregulation has often led to restructuring within organisations. If these major changes have been mis-handled, then it would bring job insecurity and resulting increased pressure on work forces, which in turn can lead to higher work related stress, and a possible lack of commitment and motivation. Change requirement in current financial environment Capital, currently, is grossly overvalued. Company objectives are all about maximizing value for shareholders, the providers of capital. This can lead to companies adopting strategies that do not necessarily benefit stakeholders such as customers and staff. The same emphasis on capital, and shareholder value, breeds an unhealthy focus on short-term results. Shareholders of stock listed companies want better results every quarter, leading management to take decisions that are not necessarily in the longterm interests of the company and its stakeholders. This needs to change.

What Documents To Review At A Closing For A Mortgage :: Mortgage Closing Documents

What Documents To Review At A Closing For A Mortgage Three important mortgage documents 1.  Ã‚  Ã‚  Ã‚  Ã‚  Mortgage 2.  Ã‚  Ã‚  Ã‚  Ã‚  Note 3.  Ã‚  Ã‚  Ã‚  Ã‚  HUD-1 Settlement Statement Mortgage †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  People who sign only have an interest in the property and our not responsible to pay for the loan †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Make sure the correct legal description and address are listed †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Gives the rights of the mortgage company o  Ã‚  Ã‚  Ã‚  Ã‚  Usually very standard †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Secures the note †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Gives the lender a claim against the home if you fail to live up to the terms of the loan Note †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Those who sign the note are responsible for paying the mortgage and their credit will be effected (positively and/or negatively) by the loan †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  States the interest rate o  Ã‚  Ã‚  Ã‚  Ã‚  Fixed o  Ã‚  Ã‚  Ã‚  Ã‚  ARM loan and how often the interest rate will change †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  States the loan term o  Ã‚  Ã‚  Ã‚  Ã‚  How many years the loan is o  Ã‚  Ã‚  Ã‚  Ã‚  A prepayment penalty will be listed if applicable †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  States the late charge amount o  Ã‚  Ã‚  Ã‚  Ã‚  A percentage of the principal and interest †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  States the principal and interest of the payment o  Ã‚  Ã‚  Ã‚  Ã‚  The escrow amount is not stated †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  States the payment is due o  Ã‚  Ã‚  Ã‚  Ã‚  Check with the lender if there is a grace period †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  States the loan amount †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Promise to repay the mortgage †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  States what the lender can do if you fail to make payments HUD-1 Settlement Statement †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  A detailed list of all costs related to the sale of the home †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  A precise record of the settlement costs †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Both buyer and seller sign Helpful Tips †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Have an attorney present that represents you and you only †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  You have a three day rescission period †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Review sections 900 and 1000 of the HUD statement if you sign for an escrow †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  At closing you have the opportunity to make last minute changes †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Bring any documents that you previously received to the closing and refer to the documents at closing †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Check to see if there are any back taxes on the property o  Ã‚  Ã‚  Ã‚  Ã‚  Once you sign off on property those taxes are your responsibility Explanation of the HUD-1 Statement BUYER’S RECAP Line 101 is for purchases, purchase price would go here. Line 102 is for any personal property that is included with sale on purchases only. Line 103 is Total for Page Line 104 and 105 are for Mortgage Payoffs. Lines 106 thru 112 are items that buyer has agreed to pay for in advance. Line 120 is the total of all charges to buyer. Line 201 is money deposit given by buyer Line 202 is new loan amount Line 203 is for existing loans buyer will assume or pay to seller. Line 204 thru 209 is for misc. credits to buyer as agreed to up-front. Lines 210 thru 219 are for credits to buyer from seller for taxes, etc. Line 220 is total credits to buyer Line 303 is difference due to or from buyer.

Winter in the Blood by James Welch Essay -- Native American Novels Win

Winter in the Blood by James Welch Winter in the Blood, a Native American novel written by James Welch, takes place on a cattle ranch in Montana, around 1970. On the surface, this is a story of a Blackfoot Indian sleepwalking through his life, tormented by visions, in search of a connection to his heritage. Welch's language is, at once, blunt and poetic, and the pictures it conjures are dreamlike and disquieting. Furthermore, the narrator of the novel is disheartened by the loss of his brother, Mose, and his father, First Raise ? the two most cherished people in his life. After struggling with guilt, sorrow, and alcoholism, the narrator overcomes these down falls through re-identifying with himself and his culture? specifically through the help of his grandfather, Yellow Calf.   Ã‚  Ã‚  Ã‚  Ã‚  In the opening line of the novel, the narrator provides a vivid description of the his decaying surroundings:   Ã‚  Ã‚  Ã‚  Ã‚  'In the tall weeds of the borrow pit, I took a leak and watched the sorrel mare, her   Ã‚  Ã‚  Ã‚  Ã‚  colt beside her, walk through burnt grass to the shady side of the long-and-mud   Ã‚  Ã‚  Ã‚  Ã‚  cabin . . . . The roof had fallen in and the mud between the logs had fallen out in   Ã‚  Ã‚  Ã‚  Ã‚  chunks, leaving a bare gray skeleton, home only to mice and insects.   Ã‚  Ã‚  Ã‚  Ã‚  Tumbleweeds, stark as bone, rocked in a hot wind against the west wall (1).'; Welch opens the story with this line to show a relationship between the narrator's feelings of worthlessness and the worthlessness of his environment. In addition, the author melodically begins the novel in a somber manner ? so the reader may immediately adjust to the tone encompassing the story.   Ã‚  Ã‚  Ã‚  Ã‚  The narrator continues with describing his resentment towards his home life, 'Coming home was not easy anymore. It was never a cinch, but it had become a torture (2).'; This excerpt provides the reader with an understanding of the sorrow that the protagonist feels at the beginning of the novel and throughout the first half. Further narration includes the protagonists feelings of distance from the land and blame that he places upon himself, 'But the distance I felt came not from country or people; it came from within me (2).'; Thus, as the reader, we understand that the narrator has removed himself from the land and his culture.   Ã‚  Ã‚  Ã‚  Ã‚  On the narrator's journey to find his girlfriend, Welch clearly demonstrates the overabundant use of alco... ...Yellow Calf and to ask him if he was ever acquainted with his 'grandmother'; (another twist: not old woman) (152). And, yes, Yellow Calf did know his grandmother and was able to provide the narrator with the missing pieces, of his grandmother's stories, that he longed for: that Yellow Calf is his grandfather and that he was the only one that treated his grandmother with respect after Standing Bear's death. Once the narrator realized this they,   Ã‚  Ã‚  Ã‚  Ã‚  'shared this secret in the presence of ghosts, in wind that called forth the   Ã‚  Ã‚  Ã‚  Ã‚  muttering of tepees, the blowing snow, the white air of the horses' nostril . . .   Ã‚  Ã‚  Ã‚  Ã‚  but there were others, so many others (159).'; It is then that the narrator completely absorbs the teachings from Yellow Calf, and allows his life to come full circle.   Ã‚  Ã‚  Ã‚  Ã‚  In the end, through the guidance of Yellow Calf, the protagonist discovers himself, learns to respect the natural order of the land, and overcomes the guilt and sorrow that has lived within him for many years. The physical journey may be complete, but the spiritual voyage will continue for a lifetime. Works Cited: Welch, James. Winter in the Blood ,New York : Penguin Books, 1974.

Gray and Goldsmith’s Attitudes towards Loss

Death as man’s fate can never be controlled by anyone or by anything. This is what one can infer from the poems of Thomas Gray and Oliver Goldsmith. These poems deal about death or loss of life and all other losses humans experience in life. Consequently, this paper is a comparative analysis of the attitudes of Gray and Goldsmith towards death or loss in their poems. This includes a discussion of the similarities and differences of the poet’s attitude which can be deduced from the speaker’s involvement or attachment, the speaker’s feelings towards the subject and the tone of the poems â€Å"Elegy Written in a Country Churchyard† by Thomas Gray and â€Å"The Deserted Village† by Oliver Goldsmith. Obviously, both poets have similar attitudes and feelings about the subject. However, Gray communicates stronger attitudes about loss or death in his poem than what Goldsmith articulates about the subject in his poem. To begin with, Gray’s â€Å"Elegy Written in a Country Churchyard† is a poem composed of 128 lines grouped into stanzas and it focuses on the dead people buried in a country churchyard. While, Goldsmith’s â€Å"The Deserted Village† is a poem consisting of 430 lines grouped into irregular number of lines per thought and it talks of the wretchedness of a village named Auburn. These poems have the following similarities. Initially, both poets are emotionally attached to the topic on hand. Gray feels the loss as he contemplates of his own death someday. Meanwhile, Goldsmith has personally experienced the loss of happy memories in Auburn especially in the first 34 lines of the poem. Next, the poems â€Å"Elegy Written in a Country Churchyard† and â€Å"The Deserted Village† attest that death prevents humans from doing what they were used to doing and from experiencing the pleasures they used to experience. In lines 17 to 28 of Gray’s poem, the speaker cites that the dead can no longer wake up every morning with the sounds of the â€Å"swallow†, the â€Å"cock† and the horn, be with their wife and children or go to work in the farm fields. Likewise, lines 243 to 250 of Goldsmith’s poem say that those who die can no longer enjoy the different pleasures in life. Another is that according to the two poems, death or loss will come to any person regardless of his/ her social position, prestige and economic status. No one is exempted from experiencing death. It comes to the poor as well as to the rich. It comes to the kind and to the unkind. This is exemplified in the lines 33 to 40 of Gray’s poem which point that even the rich will die and their riches will not prevent death or loss from happening. It is also cited in the lines 107 and 109 of Goldsmith’s poem that man will â€Å"meet his latter end† and will go down â€Å"to the grave†. The lives of the â€Å"village preacher† in lines 140 to 187 and the â€Å"village master† in lines 196 to 240 both exemplify that death comes to anyone in the poem â€Å"The Deserted Village†. Subsequently, both poems show that a human being goes to another place after his or her life on earth is over. Gray mentions the word â€Å"heaven† found in line 124 and â€Å"God† in the last line of the poem. Goldsmith also speaks of â€Å"heaven† in lines 112 and 188. This means that both poets believe that when death comes to a person, he or she has the hope of going to heaven to be with God who is the creator of man and of the universe. Lastly, the tone of Gray and Goldsmith’s poems is similarly mournful, hopeful and wishful. Since the poems talk about death or loss, they are obviously in a state of mourning for the dead. Gray evokes an atmosphere of mourning in the first twelve lines of the poem with the images of â€Å"the parting day† (line 1), the farmer going home, and the coming of darkness. Gray also uses the wailing of the â€Å"owl† in line 10 to conjure this tone. Meanwhile, Goldsmith uses the words â€Å"saddens† in line 38, â€Å"cries† in line 46, â€Å"griefs† in line 84 among others to present this tone. But in spite of the tone of mourning in these poems, they also express the hopes and wishes of the poets that after death or loss, there will be a new life or a new beginning as alluded to in words â€Å"heaven† in lines 122 and 124 and the word â€Å"Father† and â€Å"God† in line128 of Gray’s poem. In addition, Goldsmith mentions the word â€Å"heaven† in line 188 and the phrase â€Å"worlds beyond the grave in line 374 of his poem. The differences in the attitudes and feelings of Gray and Goldsmith towards loss in their poems are the following: first, Gray seems to feel uninvolved in the poem because he uses the pronouns â€Å"them† and â€Å"their† most of the time. Perhaps, this is because he does not personally know the people who died and who were laid in the country churchyard. In fact, he was just making guesses or contemplating of possibilities of what these could have become and what could have happened to them if they did not die yet. In contrast, Goldsmith feels very involved because he uses the personal pronouns â€Å"my† and â€Å"I† for many times in the poem. This could mean that what he has written in the poem is based on his very own experiences. Second, Gray demonstrates that death prevents anyone from achieving their ambitions or from discovering their hidden potentials. This can be interpreted from lines 45 to 64 where Gray elaborates the things that those who have died could have done in their lives if they were still alive. The speaker thinks of someone who could be a â€Å"Penury† in line 51, a â€Å"Hampden† in line 57, a â€Å"Milton† in line 59, and a â€Å"Cromwell† in line 60. On the contrary, Goldsmith does not mention the what- could-have-been in his poem because he primarily talks about the loss of the simple pleasures as part of village life. Third, Gray encourages that man should be prepared to die because it is a part of the natural course of life. Just as a day in a person’s life comes to an end as literally stated in lines 1 to 4 of the poem so does a person’s life on earth ends. If there is a beginning, there is also an ending. Nothing is ever permanent in this world. Everything is temporary. What has been commonly quoted by many: â€Å"The only thing that does not change is change itself† and â€Å"There is an end to everything† are indeed true. Gray tells us in the poem that humans need to prepare for that time when they will die because it is inevitable. He even makes himself an example of a person who gets ready for his death. As a matter of fact, he includes in lines 116 to 128 of the poem an epitaph that is to be written in his own grave. However, Goldsmith implies fear or suggests dread for the day of one’s death in lines 363 to 370 of his poem. The words or phrases â€Å"sorrows gloom’d†, â€Å"look’d their last†, â€Å"wish’d in vain†, and â€Å"shudd’ring† gives an idea that the poet is not yet prepared to die if he feels that death is something that comes to everyone. Fourth, Gray presents that nothing can bring back a dead person to life. He asks in the form of rhetorical questions in lines 41 to 44 if the things he has mentioned are able to bring back a dead person’s â€Å"breath†. Since these are rhetorical questions, obviously the answer to all these is a resounding â€Å"NO†. There is really nothing that can be done or no one can do anything to make life come back to someone who is already dead. A realization can then be made based on this. A person has to do what he can do and what he wants to do while he/ she is still alive because when he dies he can never do them or he cannot return to life to do them. Goldsmith, on the other hand, does not talk about these things. Fifth, Gray feels that those who are still alive should honor and remember those who have died. This is implicitly expressed in lines 77 to 112. The words â€Å"memorial† (line 78), â€Å"tribute† (line 80), â€Å"forgetfulness† (line 85), â€Å"unhonour’d† (line 93), and â€Å"tale relate† (line 94) are some of the hints that tell us that the poet wants to be honored. He also wishes in these lines that a friend or a â€Å"kindred spirit† (line 96) would remember him when he has died. Contrariwise, Goldsmith does not refer to these hopes in his poem. Instead he has other things revealed. Sixth, Goldsmith in â€Å"The Deserted Village† presents that loss is caused by a person’s discontentment or his/ her desire for luxury and wealth. The loss specifically referred here is the loss of the â€Å"ignorance of wealth† which leads to the loss of the simple pleasures in life that is analogous to the loss of one’s own life. It can be surmised from the poem that when humans lose their desire for the simple sources of joy and happiness and instead desire for luxury and wealth, then destruction or loss of life results just like what happened to Auburn. The speaker implicitly condemns â€Å"luxury† which caused the desolation of Auburn in lines 51 to 56 and lines 385 to 390. The discontentment of the village people for the simple pleasures referred to in the words â€Å"sports† (line 18), â€Å"pastime† (line 19), â€Å"sleights of art and feats of strength† (line 22), â€Å"dancing† (line 25), and â€Å"laughter† (line 28) led the people to â€Å"leave the land† (line 50). This idea is indeed true but Gray was not able to mention it in his poem. Seventh, according to Goldsmith, loss causes pain or is very painful on the part of the person who has lost someone or something very dear to him/ her. The words â€Å"pain† in line 82, â€Å"vexations† in line 95, and the phrase â€Å"sorrow, guilt and pain† in line 172 prove that it is painful to loss someone or even something. Likewise, the loss of happy memories can be as painful as having lost one’s body part. Conversely, Gray is silent about pain in his poem. Perhaps, he does not consider a natural process of life which is death as something painful or something which causes sorrow. Eighth, Goldsmith proposes that loss comes after luxury, wealth and pleasures. So for him, one should stay away from these things. He even calls â€Å"luxury† as â€Å"curst by Heaven’s decree† in line 385. He also demonstrates through irony in lines 52 to 56 that when riches abound, men’s lives deteriorate. In addition, lines 63 to 74 support the proposition that â€Å"trade’s unfeeling train† (line 63) resulted to â€Å"mirth and manners† (line 74) being lost. Finally, the tone of Gray’s â€Å"Elegy Written in a Country Churchyard† reveals his attitude or feelings for the poor, his readiness to die and his resignation to the inevitability of death whereas; the tone of Goldsmith’s poem is a mix of happiness, sadness, irony, and condemnation. Furthermore, the tone of Gray’s poem remains constant throughout the poem. In contrast, the tone of Goldsmith’s poem changes its tone from one feeling to another such as being happy then sad, ironic then condemning. To sum it up, both Gray and Goldsmith feel that death or loss comes to every human being whether he or she is poor, rich, kind or unkind at anytime. When loss comes, one can no longer do what he or she used to do or would want to do. And that loss comes with hope of going to heaven to be with God.