LAN and Network Mangements

Imagine yourself as a network administrator, responsible for a 2000 user network. This network reaches from California to New York, and some branches over seas. In this situation, anything can, and usually does go wrong, but it would be your job as a system administrator to resolve the problem with it arises as quickly as possible. The last thing you would want is for your boss to call you up, asking why you haven†t done anything to fix the 2 major systems that have been down for several hours. How do you explain to him that you didn†t even know about it? Would you even want to tell him that? So now, picture yourself in the same situation, only this time, you were using a network monitoring program. Sitting in front of a large screen displaying a map of the world, leaning back gently in your chair. A gentle warning tone sounds, and looking at your display, you see that California is now glowing a soft red in color, in place of the green glow just moments before. You select the state of California, and it zooms in for a closer look. You see a network diagram overview of all the computers your company has within California. Two systems are flashing, with an X on top of them indicating that they are experiencing problems. Tagging the two systems, you press enter, and with a flash, the screen displays all the statitics of the two systems, including anything they might have in common causing the problem. Seeing that both systems are linked to the same card of a network switch, you pick up the phone and give that branch office a call, notifying them not only that they have a problem, but how to fix it as well. Early in the days of computers, a central computer (called a mainframe) was connected to a bunch of dumb terminals using a standard copper wire. Not much thought was put into how this was done because there was only one way to do it: they ere either connected, or they weren†t. Figure 1 shows a diagram of these early systems. If something went wrong with this type of system, it was fairly easy to troubleshoot, the blame almost always fell on the mainframe system. Shortly after the introduction of Personal Computers (PC), came Local Area Networks (LANS), forever changing the way in which we look at networked systems. LANS originally consisted of just PC†s connected into groups of computers, but soon after, there came a need to connect those individual LANS together forming what is known as a Wide Area Network, or WAN, the result was a complex connection of omputers joined together using various types of interfaces and protocols. Figure 2 shows a modern day WAN. Last year, a survey of Fortune 500 companies showed that 15% of their total computer budget, 1. 6 Million dollars, was spent on network management (Rose, 115). Because of this, much attention has focused on two families of network management protocols: The Simple Network Management Protocol (SNMP), which comes from a de facto standards based background of TCP/IP communication, and the Common Management Information Protocol (CMIP), which derives from a de jure standards-based background associated with the Open Systems Interconnection (OSI) (Fisher, 183). In this report I will cover advantages and disadvantages of both Common Management Information Protocol (CMIP) and Simple Network Management Protocol (SNMP). , as well as discuss a new protocol for the future. I will also give some good reasons supporting why I believe that SNMP is a protocol that all network SNMP is a protocol that enables a management station to configure, monitor, and receive trap (alarm) messages from network devices. (Feit, 12). It is formally specified in a series of related Request for Comment (RFC) documents, listed here. The first protocol developed was the Simple Network Management Protocol (SNMP). It was commonly considered to be a quickly designed â€Å"band-aid† solution to internetwork management difficulties while other, larger and better protocols were being designed. (Miller, 46). However, no better choice became available, and SNMP soon became the network management protocol of choice. It works very simply (as the name suggests): it exchanges network packets through messages (known as protocol data units (PDU)). The PDU contains variables that have both titles and values. There are five types of PDU†s which SNMP uses to onitor a network: two deal with reading terminal data, two with setting terminal data, and one called the trap, used for monitoring network events, such as terminal start-ups By far the largest advantage of SNMP over CMIP is that its design is simple, so it is as easy to use on a small network as well as on a large one, with ease of setup, and lack of stress on system resources. Also, the simple design makes it simple for the user to program system variables that they would like to monitor. Another major advantage to SNMP is that is in wide use today around the world. Because of it†s evelopment during a time when no other protocol of this type existed, it became very popular, and is a built in protocol supported by most major vendors of networking hardware, such as hubs, bridges, and routers, as well as majoring operating systems. It has even been put to use inside the Coca-Cola machines at Stanford University, in Palo Alto, California (Borsook, 48). Because of SNMP†s smaller size, it has even been implemented in such devices as toasters, compact disc players, and battery-operated barking dogs. In the 1990 Interop show, John Romkey, vice president of engineering or Epilogue, demonstrated that through an SNMP program running on a PC, you could control a standard toaster through a network (Miller, 57). SNMP is by no means a perfect network manager. But because of it†s simple design, these flaws can be fixed. The first problem realized by most companies is that there are some rather large security problems related with SNMP. Any decent hacker can easily access SNMP information, giving them any information about the network, and also the ability to potentially shut down systems on the network. The latest version of SNMP, called SNMPv2, has added some security measures that were left out of SNMP, to combat the 3 largest problems plaguing SNMP: Privacy of Data (to prevent intruders from gaining access to information carried along the network), authentication (to prevent intruders from sending false data across the network), and access control (which restricts access of particular variables to certain users, thus removing the possibility of a user accidentally crashing the network). (Stallings, 213) The largest problem with SNMP, ironically enough, is the same thing that made it great; it†s simple design. Because it is so simple, the information it deals with is either detailed, nor well organized enough to deal with the growing networks of the This is mainly due to the quick creation of SNMP, because it was never designed to be the network management protocol of the 1990†³s. Like the previous flaw, this one too has been corrected with the new version, SNMPv2. This new version allows for more in-detail specification of variables, including the use of the table data structure for easier data retrieval. Also added are two new PDU†s that are used to manipulate the tabled objects. In fact, so many new features have been added that the formal pecifications for SNMP have expanded from 36 pages (with v1) to 416 pages with SNMPv2. (Stallings, 153) Some people might say that SNMPv2 has lost the simplicity, but the truth is that the changes were necessary, and could not have been avoided. A management station relies on the agent at a device to retrieve or update the information at the device. The information is viewed as a logical database, called a Management Information Base, or MIB. MIB modules describe MIB variables for a large variety of device types, computer hardware, and software components. The original MIB for Managing a TCP/IP internet (now called MIB-I) was defined in RFC 066 in August of 1988. It was updated in RFC 1156 in May of 1990. The MIB-II version published in RFC 1213 in May of 1991, contained some improvements, and has proved that it can do a good job of meeting basic TCP/IP management needs. MIB-II added many useful variables missing from MIB-I (Feit, 85). MIB files are common variables used not only by SNMP, but CMIP as well. In the late 1980†³s a project began, funded by governments, and large corporations. Common Management Information Protocol (CMIP) was born. Many thought that because of it†s nearly infinite development budget, that it would quickly become in idespread use, and overthrow SNMP from it†s throne. Unfortunately, problems with its implementation have delayed its use, and it is now only available in limited form from developers themselves. (SNMP, Part 2 of 2, III. 40. ) CMIP was designed to be better than SNMP in every way by repairing all flaws, and expanding on what was good about it, making it a bigger and more detailed network manager. It†s design is similar to SNMP, where PDU†s are used as variables to monitor the network. CMIP however contains 11 types of PDU†s (compared to SNMP†s 5). In CMIP, the variables are seen as very complex and sophisticated data tructures with three attributes. These include: 1) Variable attributes: which represent the variables characteristics (its data 2) variable behaviors: what actions of that variable can be triggered. 3) Notifications: the variable generates an event report whenever a specified event occurs (eg. A terminal shutdown would cause a variable notification As a comparison, SNMP only employs variable properties from one and three above. The biggest feature of the CMIP protocol is that its variables not only relay information to and from the terminal (as in SNMP) , but they can also be used to perform tasks that would be impossible under SNMP. For instance, if a terminal on a network cannot reach the fileserver a pre-determined amount of times, then CMIP can notify appropriate personnel of the event. With SNMP however, a user would have to specifically tell it to keep track of unsuccessful attempts to reach the server, and then what to do when that variable reaches a limit. CMIP therefore results in a more efficient management system, and less work is required from the user to keep updated on the status of the network. CMIP also contains the security measures left out by SNMP. Because of the large development budget, when it becomes available, CMIP ill be widely used by the government, and the corporations that funded it. After reading the above paragraph, you might wonder why, if CMIP is this wonderful, is it not being used already? (after all, it had been in development for nearly 10 years) The answer is that possibly CMIP†s only major disadvantage, is enough in my opinion to render it useless. CMIP requires about ten times the system resources that are needed for SNMP. In other words, very few systems in the world would able to handle a full implementation on CMIP without undergoing massive network modifications. This disadvantage has no inexpensive fix to it. For that reason, many believe CMIP is doomed to fail. The other flaw in CMIP is that it is very difficult to program. Its complex nature requires so many different variables that only a few skilled programmers are able to use it to it†s full potential. Considering the above information, one can see that both management systems have their advantages and disadvantages. However the deciding factor between the two, lies with their implementation, for now, it is almost impossible to find a system with the necessary resources to support the CMIP model, even though it is superior to SNMP (v1 and v2) in both design and operation. Many people believe that the growing power of modern systems will soon fit well with CMIP model, and might result in it†s widespread use, but I believe by the time that day comes, SNMP could very well have adapted itself to become what CMIP currently offers, and more. As we†ve seen with other products, once a technology achieves critical mass, and a substantial installed base, it†s quite difficult to convince users to rip it out and start fresh with an new and unproven technology (Borsook, 48). It is then recommend that SNMP be used in a situation where minimial security is needed, and SNMPv2 be used Borsook, Paulina.

Organisation and Behaviour Essay

Case Study 1: Dimensions of Organisational Structure Changing the Rules at Bosco Plastics When Jill Thompson took over as chief executive officer at Bosco Plastics, the company was in trouble. Bosco had started out as an innovative company, known for creating a new product just as the popularity of one of the industry’s old standbys was fading, i.e., replacing yo-yo’s with water guns. In two decades, it had become an established maker of plastics for the toy industry. Bosco had grown from a dozen employees to four hundred, and its rules had grown haphazardly with it. Thompson’s predecessor, Wilhelm K. Blatz, had found the company’s procedures chaotic and had instituted a uniform set of rules for all employees. Since then, both research output and manufacturing productivity had steadily declined. When the company’s board of directors hired Thompson, they emphasized the need to evaluate and revise the company’s formal procedures in an attempt to reverse the trends. First, Thompson studied the rules Blatz had implemented. She was impressed to find that the entire procedures manual was only twenty pages long. It began with the reasonable sentence â€Å"All employees of Bosco Plastics shall be governed by the following . . .† Thompson had expected to find evidence that Blatz had been a tyrant who ran the company with an iron fist. But as she read through the manual, she found nothing to indicate this. In fact, some of the rules were rather flexible. Employees could punch in anytime between 8:00 and 10:00 a.m. and leave nine hours later, between 5:00 and 7:00 p.m. Managers were expected to keep monthly notes on the people working for them and make yearly recommendations to the human resources committee about raises, bonuses, promotions, and firings. Except for their one-hour lunch break, which they could take at any time, employees were expected to be in the building at all times. Puzzled, Thompson went down to the lounge where the research and development people gathered. She was surprised to find a time clock on the wall. Curious, she fed a time card into it and was even more flabbergasted when the machine chattered noisily, then spit it out without registering the time. Apparently R&D was none too pleased with the time clock and had found a way to rig it. When Thompson looked up in astonishment, only two of the twelve employees who had been in the room were still there. They said the others had â€Å"punched back in† when they saw the boss coming. Thompson asked the remaining pair to tell her what was wrong with company rules, and she got an earful. The researchers, mostly chemists and engineers with advanced graduate degrees, resented punching a time clock and having their work evaluated once a month, when they could not reasonably be expected to come up with something new and worth writing about more than twice a year. Before the implementation of the new rules, they had often gotten inspiration from going down to the local dime store and picking up five dollars worth of cheap toys, but now they felt they could make such trips only on their own time. And when a researcher came up with an innovative idea, it often took months for the proposal to work its way up the company hierarchy to the attention of someone who could put it into production. In short, all these sharp minds felt shackled. Concluding that maybe she had overlooked the rigidity of the rules, Thompson walked over to the manufacturing building to talk to the production supervisors. They responded to her questions with one word: anarchy. With employees drifting in between 8:00 and 10:00 and then starting to drift out again by 11:00 for lunch, the supervisors never knew if they had enough people to run a particular operation. Employee turnover was high, but not high enough in some cases; supervisors believed the rules prevented them from firing all but the most incompetent workers before the end of the yearly evaluation period. The rules were so â€Å"humane† that discipline was impossible to enforce. By the time Jill Thompson got back to her office, she had a plan. The following week, she called in all the department managers and asked them to draft formal rules and procedures for their individual areas. She told them she did not intend to lose control of the company, but she wanted to see if they could improve productivity and morale by creating formal procedures for their individual departments. Case Questions (AO 1.1, 1.2 & 1.3): †¢ Do you think Jill Thompson’s proposal to decentralise the rules and procedures of Bosco Plastics will work? If so, why and how? Give reasons. What, in your opinion, are the requirements to make decentralisation effective? †¢ What kinds of rules and procedures do you think the department managers will come up with? Which departments will be more formalised? Why? †¢ What risks will the company face if it establishes different procedures for different areas? Explain your reasons by analysing the merits and demerits of ‘organic’ and ‘mechanistic’ structures with regard to changes proposed by Jill Thompson. Case Study 2: Organizational Structure and Culture Surviving Greenscape’s Hard Times In ten years, Greenscape had grown from a one-person venture into the largest nursery and landscaping business in its area. Its founder, Lita Ong, combined a lifelong interest in plants with a botany degree to provide a unique customer service. Ong had managed the company’s growth so that even with twenty full-time employees working in six to eight crews, the organization culture was still as open, friendly, and personal as it had been when her only â€Å"employees† were friends who would volunteer to help her move a heavy tree. To maintain that atmosphere, Ong involved herself increasingly with people and less with plants as the company grew. With hundreds of customers and scores of jobs at any one time, she could no longer say without hesitation whether she had a dozen arborvitae bushes in stock or when Mrs. McCormack’s estate would need a new load of bark mulch. But she knew when Martina had been up all night with her baby, when Adrian was likely to be late because he had driven to see his sick father over the weekend, and how to deal with Emily when she was depressed because of her boyfriend’s behaviour. She kept track of the birthdays of every employee and even those of their children. She was up every morning by five-thirty arranging schedules so that Johnson could get his son out of daycare at four o’clock and Doris could be back in town for her afternoon high school equivalency classes. Paying all this attention to employees may have led Ong to make a single bad business decision that almost destroyed the company. She provided extensive landscaping to a new mall on credit, and when the mall never opened and its owners went bankrupt, Greenscape found itself in deep trouble. The company had virtually no cash and had to pay off the bills for the mall plants, most of which were not even salvageable. One Friday, Ong called a meeting with her employees and levelled with them: either they would not get paid for a month or Greenscape would fold. The news hit the employees hard. Many counted on the Friday paycheck to buy groceries for the week. The local unemployment rate was low, however, and they knew they could find other jobs. But as they looked around, they wondered whether they could ever find this kind of job. Sure, the pay was not the greatest, but the tears in the eyes of some workers were not over pay or personal hardship; they were for Ong, her dream, and her difficulties. They never thought of her as the boss or called her anything but â€Å"Lita.† And leaving the group would not be just a matter of saying good-bye to fellow employees. If Bernice left, the company softball team would lose its best pitcher, and the Sunday game was the height of everyone’s week. Where else would they find people who spent much of the weekend working on the best puns with which to assail one another on Monday morning? At how many offices would everyone show up twenty minutes before starting time just to catch up with friends on other crews? What other boss would really understand when you simply said, â€Å"I don’t have a doctor’s appointment, I just need the afternoon off†? Ong gave her employees the weekend to think over their decision: whether to take their pay and look for another job or to dig into their savings and go on working. Knowing it would be hard for them to quit, she told them they did not have to face her on Monday; if they did not show up, she would send them their checks. But when she arrived at seven-forty Monday morning, she found the entire group already there, ready to work even harder to pull the company through. They were even trying to top one another with puns about being â€Å"mall-contents.† Case Questions (AO 2.1, 2.2 & 2.3): †¢ How would you describe the organization culture at Greenscape? Under the different types of culture, what type of culture, do you think, operating in Greenscape? Justify your views with evidence. †¢ How large can such a company get before it needs to change its culture and structure? And why it is important to change culture and structure? Discuss briefly the benefits and difficulties that Greenscape have to cope with changing its culture and structure as the company gears for its growth. Case Study 3: Leadership Models and Concepts Right Boss, Wrong Company Brenda Hogan was continuously on top of things. In school, she had always been at the top of her class. When she went to work for her uncle’s shoe business, Fancy Footwear, she had been singled out as the most productive employee and the one with the best attendance. The company was so impressed with her that it sent her to get an M.B.A. to groom her for a top management position. In school again, and with three years of practical experience to draw on, Hogan had gobbled up every idea put in front of her, relating many of them to her work at Fancy Footwear. When Hogan graduated at the top of her class, she returned to Fancy Footwear. To no one’s surprise, when the head of the company’s largest division took advantage of the firm’s early retirement plan, Hogan was given his position. Hogan knew the pitfalls of being suddenly catapulted to a leadership position, and she was determined to avoid them. In business school, she had read cases about family businesses that fell apart when a young family member took over with an iron fist, barking out orders, cutting personnel, and destroying morale. Hogan knew a lot about participative management, and she was not going to be labelled an arrogant know-it-all. Hogan’s predecessor, Max Worthy, had run the division from an office at the top of the building, far above the factory floor. Two or three times a day, Worthy would summon a messenger or a secretary from the offices on the second floor and send a memo out to one or another group of workers. But as Hogan saw it, Worthy was mostly an absentee autocrat, making all the decisions from above and spending most of his time at extended lunches with his friends from the Rotary Club. Hogan’s first move was to change all that. She set up her office on the second floor. From her always-open doorway she could see down onto the factory floor, and as she sat behind her desk she could spot anyone walking by in the hall. She never ate lunch herself but spent the time from 11 to 2 down on the floor, walking around, talking, and organizing groups. The workers, many of whom had twenty years of seniority at the plant, seemed surprised by this new policy and reluctant to volunteer for any groups. But in fairly short order, Hogan established a worker productivity group, a â€Å"Suggestion of the Week† committee, an environmental group, a worker award group, and a management relations group. Each group held two meetings a week, one without and one with Hogan. She encouraged each group to set up goals in its particular focus area and develop plans for reaching those goals. She promised any support that was within her power to give. The group work was agonizingly slow at first. But Hogan had been well trained as a facilitator, and she soon took on that role in their meetings, writing down ideas on a big board, organizing them, and later communicating them in notices to other employees. She got everyone to call her â€Å"Betty† and set herself the task of learning all their names. By the end of the first month, Fancy Footwear was stirred up. But as it turned out, that was the last thing most employees wanted. The truth finally hit Hogan when the entire management relations committee resigned at the start of their fourth meeting. â€Å"I’m sorry, Ms. Hogan,† one of them said. â€Å"We’re good at making shoes, but not at this management stuff. A lot of us are heading toward retirement. We don’t want to be supervisors.† Astonished, Hogan went to talk to the workers with whom she believed she had built good relations. Yes, they reluctantly told her, all these changes did make them uneasy. They liked her, and they didn’t want to complain. But given the choice, they would rather go back to the way Mr. Worthy had run things. They never saw Mr. Worthy much, but he never got in their hair. He did his work, whatever that was, and they did theirs. â€Å"After you’ve been in a place doing one thing for so long,† one worker concluded, â€Å"the last thing you want to do is learn a new way of doing it.† Case Questions (AO 3.1, 3.2 & 3.3): †¢ What factors should have alerted Hogan to the problems that eventually came up at Fancy Footwear? †¢ Could Hogan have instituted her changes without eliciting a negative reaction from the workers? If so, how? Case Study 4: Need-Based Perspectives on Motivation More Than a Pay Cheque Samuel Gibson was a trainer for Britannia Home Manufacturers, a large builder of prefabricated homes. Britannia Home had hired Gibson fresh from graduate school with a master’s degree in English. At first, the company put him to work writing and revising company brochures and helping with the most important correspondence at the senior level. But soon, both Gibson and senior management officials began to notice how well he worked with executives on their writing, how he made them feel more confident about it, and how, after working with an executive on a report, the executive often was much more eager to take on the next writing task. So Britannia Home moved Gibson into its prestigious training department. The company’s trainers worked with thousands of supervisors, managers, and executives, helping them learn everything from new computer languages to time management skills to how to get the most out of the workers on the plant floor, many of whom were unmotivated high school dropouts. Soon Gibson was spending all his time giving short seminars on executive writing as well as coaching his students to perfect their memos and letters. Gibson’s move into training meant a big increase in salary, and when he started working exclusively with the company’s top brass, it seemed as though he got a bonus every month. Gibson’s supervisor, Mirella Carta, knew he was making more than many executives who had been with the company three times as long, and probably twice as much as any of his graduate school classmates who concentrated in English. Yet in her biweekly meetings with him, she could tell that Gibson wasn’t happy. When Carta asked him about it, Gibson replied that he was in a bit of a rut. He had to keep saying the same things over and over in his seminars, and business memos weren’t as interesting as the literature he had been trained on. But then, after trailing off for a moment, he blurted out, â€Å"They don’t need me!† Since the memos filtering down through the company were now flawlessly polished, and the annual report was 20 percent shorter but said everything it needed to, Gibson’s desire to be needed was not fulfilled. The next week, Gibson came to Carta with a proposal: What if he started holding classes for some of the floor workers, many of whom had no future within or outside the company because many could write nothing but their own names? Carta took the idea to her superiors. They told her that they wouldn’t oppose it, but Gibson couldn’t possibly keep drawing such a high salary if he worked with people whose contribution to the company was compensated at minimum wage. Gibson agreed to a reduced salary and began offering English classes on the factory floor, which were billed by management (who hoped to avoid a wage hike that year) as an added benefit of the job. At first only two or three workers showed up—and they, Gibson believed, only wanted an excuse to get away from the nailing guns for a while. But gradually word got around that Gibson was serious about what he was doing and didn’t treat the workers like kids in a remedial class. At the end of the year, Gibson got a bonus from a new source: the vice president in charge of production. Although Gibson’s course took workers off the job for a couple of hours a week, productivity had actually improved since his course began, employee turnover had dropped, and for the first time in over a year, some of the floor workers had begun to apply for supervisory positions. Gibson was pleased with the bonus, but when Carta saw him grinning as he walked around the building, she knew he wasn’t thinking about his bank account.

First 3 Religion Journal Essay Example | Topics and Well Written Essays - 1500 words

First 3 Religion Journal - Essay Example The main questions worried modern religious leaders are s Should "practicing" Christian homosexuals, bisexuals, and transgendered people be allowed to serve as ordained ministers? Should the unions of gay and lesbian couples be recognized as legitimate marriages in the eyes of God? These and other questions rend congregations, denominations, and sometimes even our families. One side asserts that people should be welcomed into churches, into the ministry, and into our understanding of the American family regardless of their sexual orientation; the other side insists that any sexual preference other than heterosexuality is a sin and should be proscribed by all faithful Christians. No apparent solution to these disagreements lies on the horizon (Rudy 54). The presence and social acceptance of homosexuality challenges the concept of a God who is known solely or primarily through gender. By their very existence, gay people, and particularly gay Christians, contest the notion that human be ings are meant to live in nuclear, heterosexual families. As a result of their desire to be faithful to and known by God, conservative Christians today are producing an environment in which theological reassurance, salvation, American exceptionalism, homophobia, and political involvement have become gravely interdependent. The marriage doctrines of the Bible demonstrate that conservatives wholeheartedly support sex in instances that uphold the overarching structure of gendered theology. The vicious animosity directed toward homosexuals, along with other aspects of the family values, keeps women at home and dependent on men and thus guarantees every Christian man, woman, and child a relationship with God. Recognition that the bifurcation is not simply between "flesh" and "spirit" brings into sharp focus how hard conservative sexual ideology and the campaign for family values work to keep women in their place. The current struggle over homosexuality in the church, then, is not only a struggle about the morality of sexual preference; it is a conflict rooted in Christian identity and the nature of God (Rudy 51). The struggle among contemporary Christians over the moral acceptability of homosexuality is directly related to who God is perceived to be and how believers think God relates to us in the world tod ay. While the Christian Right championed and developed an extensive discourse about the value of the family and the sinfulness of homosexuality, mainline Christian denominations failed to issue clear, unambiguous statements on these issues. Even progressive Christians marshaled no counterpart to conservative rhetoric. In part this is due to the fact that the belief that the heterosexual nuclear family was both superior to other configurations and in need of protection was hard to escape. It was advocated not only by religious conservatives, but also by an assortment of scholars, journalists, and cultural critics who asserted the family's superiority on sociological or psychological rather than religious grounds (Rudy 54). Homosexuality violates traditional institution of marriage as a core of the society but religious believers have no right to blame or reject homosexual men. In religious tradition, the family is the source of values necessary for resistance to power and tendencies in the modern world. Another Christian justification of homosexuality rests on the idea that homosexual activity is no less moral than intentionally heterosexual activity; that is, homosexuality is morally equivalent to the use of birth control. 2. One of the nine fruits of Spirits is "Goodness". I suppose that goodness is important for every person because

How Children Playing Sports Contributed to a Well-Rounded Child Research Paper

How Children Playing Sports Contributed to a Well-Rounded Child - Research Paper Example The energy possessed by children needs to be fully utilized in co-curricular activities such as sports. Therefore, a well-rounded child can be viewed as that child, who has totally developed physically, socially and mentally thru playing sports from early childhood (Humphrey). Having children participate in sporting activities has over time led to controversies in opinions and as such a bond of contention between educational institutions and other stake holders. Some scholars hold contrary opinions on whether or not children should participate in sports. â€Å"Critics have condemned sport for fostering excessive violence, an overemphasis on competition and winning, and the exploitation of individuals. Sport proponents have extolled the value of sport as a contributor to health, personal fulfillment, and community integration.† (School sports, Encyclopedia of Education). It is vital to have a glance at how sport produces positive results in the education sector and other settin gs for young children. Among the reasons behind these controversies is the notion that if the sports are not well organized can pose a number of dangers notably; cognitive and psychological. Kirk Ericson in his article titled, â€Å"The Negative Effects of Youth Sports† asserts thus â€Å"competitive sports may be too stressful for children; therefore a need to control what sport children play otherwise sports can be injurious. Among the effects cited in the article include; physical injuries on the bones, sprains and strains on the muscles and tendons, injuries inflicted on growth plates and heat related ailments. The other effect justifying by Shields and Gilbert is why kids should not participate in sport activities is because of early burnouts, as a result of stress reaction caused by overstraining and too much play that can dehydrate the child’s body. The article further advocates for a creation of an environment where children will be able to participate and vie w sport as a source of fun and enjoyment. The other factor against sport activities by children is that in the event of competition and play kids use large amounts of energy and therefore the planners of children sport need to engage the services of the diet and nutrition specialists to help guard against inadequate nutrition otherwise sports for children will generate more harm than good. In the contrary opinion scholars and physical education specialists cite enormous benefits gained by children in sports. As stated in one of the articles, â€Å"Numerous studies by Shields and Gilbert support the positive relationship that exists between psychological well-being and regular involvement in physical activity, especially in the areas of reduction of anxiety and depression.† Physically, sport helps children develop a well-built structure of their bodies, for example, the muscles and bones. As Brewer, asserts child development demonstrates that children develop through shared ac tivities such as sports. â€Å"Children grow in and through connections with others† supports the fundamental importance of warm, trusting, supportive and close interpersonal sport relationships to overall well-being (Brewer). Sports therefore play a major role in the social development of a child; it is through play that virtues such as cooperation, team work, discipline, trust, just play and game skills are developed. Intellectual development of

Current event paper Assignment Example | Topics and Well Written Essays - 1000 words

Current event paper - Assignment Example y people often don’t want to notice the fact that their relationships are based on wrong values, so they decline noticing aggressive, controlling, and partly paranoid behavior of their intimate partners. The second reason is human fear about two things. One is to lose their partner and stay alone, which for most people is more frightening than being abused, another is fear to seek for help because of possibility to make the situation public, or because of threat of being abused harder by a mad partner. Though, the most crucial reason for the violent consequences of wrong relationships is people’s unwillingness to do something when they feel that their relationships are wrong, so they make up their minds to the situation until it turns into domestic violence. The article â€Å"14 Red Flags of Domestic Violence† by GinaL. Cafasso describes the most common first signals of the behavior which more likely will later lead to serious domestic violence. Statistics on dom estic violence shows terrible results; â€Å"according to National Coalition Against Domestic Violence, on average 20 people, in the U.S., per minute are physically abused by an intimate partner† (Cafasso n.pag). The statistics is terrifying. The author claims that the most common problem of the victims of domestic abuse is that often abusers make them feel so insignificant that after each act of abuse the victims just have feeling like they have nowhere to go and don’t believe that there is a way out of the situation. The story of Linda Rees who has been abused by her husband for 20 years teaches that if there are signs of incoming domestic violence, it is never too late to abandon the relationships (â€Å"His Name Calling and Jealousy was All I Knew but then He Threatened to Kill Me†). Linda claims that as far as her husband was her first boyfriend she didn’t realize that there was something wrong with their relationships, so she confused his over controlling behavior with love and thought that it

History of East Africa Essay Example | Topics and Well Written Essays - 1500 words

History of East Africa - Essay Example Slavery is defined as a condition whereby a person, known as a slave is under the control of another. Slavery almost always occurs for the purpose of securing labor. History dictates that those who become slaves had different ethnicity, nationality, religion, sex or race than the dominant group, typically taken prisoner as a result of war. Capture meant death or slavery if one paid no ransom. Social entities characterized with poverty, overpopulation, and cultural and technological lag are frequently exported as slaves to more developed nations.The nature of the slavery differed greatly across the continent. There were large plantations toiled by slaves in Egypt, Sudan and Zanzibar, but this was not a typical use of slaves in Africa as a whole. Slaves were protected and incorporated into the slave-owning family while in others, slaves were brutally abused, and even used for human sacrifices.The practice of slavery and slave trade existed in Africa long before the Europeans arrived (B eck. 2004). Slaves were regarded as investment of local chiefs, kings, merchants and dependent royal subjects for personal gains and revenue as well as performing administrative or military duties. Prior to the European conquest, slavery was a tool in building and strengthening states. In the period of the European colonization, slave trade changed dramatically causing internal divisions among African societies (Amber. 2004). The Oyo-Dahomey Wars, local/regional conflicts among the Asante, and internal division within the Congo kingdoms helped the Europeans acquire slaves in exchange for textiles, guns and ammunitions to expand their territories. The Europeans benefited from this by shipping off the slaves to the plantations of the Americas. As a result the African societies experienced a drastic change depopulating skilled craftsmen and increased wars among tribes (Cooper. 1980). Families were torn apart and children that were left behind became vulnerable to being captured by riva l tribesman (Amber. 2004). The slave trade as a result expanded because of the participation of African rulers and merchants (Beachey. 1976) in the international exchange economy, involving the exports of humans. Africans were manipulated and used by Europeans through the domination of Africa's natural resources (Cooper. 1980). In the beginning of European involvement in Africa, they were initially interested in trading with Africans for their gold, slaves, ivory, and other resources. Europeans began trading in Africa in the 15th century, mainly getting gold and slaves. When they reached the eastern coast of Africa, their prime interest shifted to controlling and securing trade routes to India. For a few centuries, European involvement in Africa was mostly contained to the coastal regions. In the East, the Omanis gained nominal control of the islands, but until the reign of Sayyid (1804-56) they took little interest in them (Nwulia. p13-14. 1975). Sayyid recognized the commercial value of East Africa and increasingly turned his attention to Zanzibar and Pemba, where he permanently relocated his court into (Encyclopedia Britannica Online. 2006). He brought many Arabs with him, and they gained control of Zanzibar's fertile soil, forcing most of the Hadimu to migrate to the eastern part of the island. The Hadimu were obliged to work on the clove plantations. Sayyid controlled much of the East where Zanzibar became the main center of ivory and slave trade (Cooper.1980). Some of them were used on the clove plantations while others were exported to other parts overseas. With Zanzibar's trade being administered by Omanis' who organized caravans into the interior of

An Analysis of How Several EU Policies Influence (Have Influenced) The Essay

An Analysis of How Several EU Policies Influence (Have Influenced) The Operations of Carrefour - Essay Example Through these centres the company has spread up its operations based along 9,500 outlets whether managed by company or by franchises. Other than European countries the company has also spread its operations in areas belonging to Latin America and other Asian countries like China (Carrefour-a, n.d.). It is found that the maximum of the revenues of the firm is generated from its operation outside the European countries which is found to generate around 57 percent of the total revenue of the Carrefour group. The retail company also specialises in meeting the demands of both the internal and external set of consumers. Focusing on the internal aspects the company works in highly motivating and encouraging the staffs to take quality decisions and also enhances the knowledge base of the people through encouraging them to take part in group activities. Similarly focusing on the external consumer base the company works in generating quality products at affordable prices to the consumers. Carr efour also works in carving and enhancing the loyalty relationship with the consumer bases (Carrefour, 2009). Carrefour thus based in an European country the paper endeavours to evaluate the impacts of the policies formulated by the European Union on the operations and internal policies of the company. The Policies of the European Union Three significant areas are highlighted on which the European Commission has issued separate policies. In regards to bring about harmony in the economic and financial sector the European Union has generated the Euro currency which would tend to bring about unity in the trade and economic activities pertaining to the European Countries. The generation of Euro as the common currency of the European nations has helped the financial institutions belonging to such countries to effectively tackle the financial emergency emanating out of the event of the credit crunch. Moreover the issue of Euro has helped in reducing the cost of transferring or converting currencies while travelling from one European country to another. Similarly the uniformity brought in the price tags of the products helps in safeguarding the consumers from being cheated by the different retailers. Moreover the introduction of the Euro has helped in reducing the cost of money transfers among banks and financial institutions thus encouraging the consumers of such organisations to go about with the money transfers without subjecting to any hazard (Europa, 2011). The introduction of the Euro thus is found to bring about economic, social and political stability among the European nations. It helps in the extension of trade and commerce and thereby creates ample opportunities for jobs and employment. Retail consumerism has also gained newer dimensions owing to the introduction of Euro where the retail firms are bound to tag the prices of the products uniformly thus enhancing transparency (Agraa and Ardy, 2011, p.182). The second policy of the European Union which comes into light is regarding directions in order to sustain the hygiene and freshness of the food products for both humans and animals. Maintenance of high hygiene standards is being regulated for the several European nations through the introduction

Insurance Industry in Australia and Acts of Parliament Essay

Insurance Industry in Australia and Acts of Parliament - Essay Example In essence, the insurance industry in Australia offers insurance services to Australians in three major categories, which are: health insurance, life insurance and general insurance. Moreover, the insurance industry in Australia falls under the financial services sector. The above three categories of insurance are regulated by different acts of Parliament. In accordance with Australian pieces of legislation, the major Acts of Parliament that regulate the insurance industry are: (i) The Life Insurance Act (1995), (ii) The Insurance Act 1973 and (iii) The Corporate Act. The government bodies that enforce the above Acts are: â€Å"The Australian Taxation Office (ATO)†, â€Å"The Australian Securities and Investments Commission (ASIC)†, â€Å"The Superannuation Complaints Tribunal (SCT)† and â€Å"The Australian Prudential Regulation Authority (APRA)†. This paper provides a report on how the insurance industry in Australia is regulated by the relevant Acts of Parliament. A law in Australia entails an Act passed by the Federal Parliament as stipulated in the Australian Constitution, Acts passed by Legislative Assemblies and State Parliament, Ordinances created in relation to territories, Australian common law and statute laws (Australian Governement Comlaw 2009: 1). General insurance in Australia The main legislation that regulates general insurance in Australia is â€Å"The Insurance Act 1973 (Cth) (Insurance Act)†. General insurance in Australia is divided into: (i) liability insurance, and (ii) property insurance. A further categorization of liability insurance has the classes of: worker’s compensation, motor insurance (better known as Compulsory Third Party (CPT)), public liability insurance, insurance for business and professional indemnity. In addition, a further categorization of property insurance has the classes of: travel insurance, home and contents insurance, and motor vehicles comprehensive insurance (Gray 2010: 1). Life insurance in Australia In the Australian insurance industry, life insurance is basically divided into the categories of: superannuation investment, life insurance and disability income insurance. The major acts that govern superannuation investment in Australia are: (i) The Superannuation Industry (Supervision) ACT 1993, and (ii) Financial Services Reforms Act 2002. The â€Å"Superannuation Industry (Supervision) Act 1993† is legislation on all the rules of compliance in the insurance industry. In essence, the Act looks into issues that involve: fund accounts and administration, enquiries and complaints, investments, fund management regulation and operation of the vast superannuation funds and setting up penalties for insurers who do not perform in relation to the rules stipulated in the Act. This Act registers all the superannuation trustees in Australian insurance industry. Additionally, all the trustees who seek registration must be qualified in risk management, financial and technology issues and have skills in management profession. On the other hand, the â€Å"Financial Services Reform Act 2002† is an Act that provides standardization in the insurance industry in relation with the financial industry. Essentially, it determines if a license to operate a fund should be given a particular superannuation fund trustee. The major roles of the â€Å"Financial Services Reform Act 2002† are, firstly, providing license to dealers who are to provide insurance services or products; secondly, determine

FISH! Philosophy of Teamwork Essay Example for Free

FISH! Philosophy of Teamwork Essay FISH! is a philosophy people around the world are implementing in workplaces and educational facilities to help foster fun and teamwork in their business. This philosophy is interesting and has been successful. The founders Stephen C. Lundin, Harry Paul, and John Christensen pulled together to create three books on teamwork which are named _Fish!, Fish! Sticks and Fish! Tales._ In these books they give pointers and tell stories of how making work fun and working as a team creates success. (Lundin, Paul, Christensen, 2000) The idea of this philosophy emerged in 1998 from a film produced by John Christensen. The film is about Seattles World Famous Pike Place Market. John translated and depicted through his film that even in a workplace where fishmongers spent smelly 12 hour shifts stocking, selling, and packing fish that amazing things can happen when people accept the invitation to: 1) Be There for their co-workers and customers, 2) Play, 3) Make someones day and 4) Choose their attitude about how they show up for work. (Christensen, 2007, p. 1) After the film appeared the book _Fish!,_ this has been on the best sellers list and translated into 17 different languages. Today the Fish! Philosophy has flourished among corporate and educational markets throughout the world. We are not afraid to use words like love, soul, and spirit because those are an essential part of our humanity. But these values are just as important to businesses†¦We are on a journey together. (Christensen, 2007, p. 1) Lundin, Paul, and Christensen believe that there are four secrets and strategies for a better way to create fun and teamwork in businesses. First, be there for co-workers. The biggest ways to do this is by smiling and acknowledging people while walking by them. Say hello, converse with co-workers, be friendly and help co-workers laugh. Take the time to listen to people around the workplace. When seeing a co-worker not happy, go up to them and give them a pat on the back and a compliment. Make an effort and try to get to know everyone. Show up for work to help the team. A team is not a team with people missing. These are all some of the things we can do to be there for co-workers. These strategies are used worldwide and seem to help. The second strategy is to play at work. Playing helps energize the workplace. Some examples of play are telling jokes to co-workers, maybe even pass around appropriate jokes (no personal jokes), saying things throughout the day to help people laugh. Have theme days where everybody dresses up differently. Having office parties helps unite play and team because everyone gets together. Create bulletin boards and decorate the office with fun stuff ensuring everyones involvement. Making work fun helps work to get done and makes people want to participate in a team. Third, make someones day which is easy to do and makes the team run smoother. Several ways to make someones day are as easy as saying hello, complimenting their looks, bringing baked goods to work, having a candy bowl out for others to enjoy, thanking people for the small and often overlooked things they do for us, acknowledging others accomplishments, being nice, and by simply volunteering our time. When working as a team it is very important to remember team means we not I that is why it is so important to help the team work easier. (Morton, 2007) Fourth, choose your attitude. Attitude plays an important role in teamwork as well. The good thing about attitude is you can choose a new one. Some ways to keep a positive attitude and help support the team are start each day with a personal positive thought, go to work with a positive attitude, put on a smile, start the day with a laugh or by being helpful, think positive. If you feel yourself getting a bad attitude change it so it does not affect others, be pleasant even if your day is not going well,  leave home at home and last walk around, speak to co-workers and wish them a good day. Successful teams all over the world are using these strategies and making them work. Some of these teams are Ford Motor Company, Wells Fargo, Sprint, the U.S. Army, the May O Clinic, Harley-Davison, the National Weather Service and Verizon Wireless. (Lundin, Paul, Christensen, 2000) An article about Verizon Wireless struck an interest to me. It tells about how the Fish! Philosophy has helped the Southfield Verizon Wireless office. Call centers can be tough. Upset and angry customers call with billing and service questions, even problems. They chew up whoever answers the phone and results can hurt the company. They could have loss of customers, revenue, and employees. In a Southfield Verizon office receiving approximately 5,000 calls a day, you would probably expect it to be a stressful and frustrating place to work but due to them applying the Fish! Philosophy they say no. Instead the cubicles are decorated with cartoon fish and lessons for employees are taped on construction paper, employees can look forward to special days such as Mardi Gras, Black History and many others. Not only are they just all around happy, out of 273 employees, most appear happy. Verizon started using _Fish!_ in 2002 and reported results have been excellent. There was a significant decl ine in the call centers complaints. The Southfield Verizon center that uses this philosophy ranks top amongst the companys other 24 four call centers for solving customer problems on the first call. (Morath, 2005) How amazing that a philosophy developed from watching quaky workers at Seattles Pike Place Fish Market have fun, interact with customers and become a tourist attraction even though very smelly and not the cleanest place, tends to inspire, motivate, and engage employees through a system that makes work fun by rewarding creativity empowering employees. Most of all they keep employees and even more important they work as a team. (Morath, 2005) These are just some of the many successful companies using the Fish! Principles and this philosophy continue to grow. Teamwork is a vital part of life and we apply it everyday. We use it all over the place,  why not have fun while doing it. (Tucker, 2007) Doing this research on _Fish!_ not only interested me but has taught me a great deal. I have learned some very helpful tips in just this little time and if applied might truly help me not only in my job but with life and lifes struggles. Being part of a team is better than trying to accomplish tasks by oneself. I plan to keep learning and applying the Fish! Philosophy and the four principles; Be There, Play, Make Their Day, and Choose the right attitude to enhance my life and work. References Christensen, J. (2007). _FISH! Philosophy: What is FISH!._ Retrieved August 15, 2007, from http://www.charthouse.com. Lundin, S. C., Paul, H., Christensen, J. (2000). _FISH_! New York, NY: Hyperion. Morath, E. (2005). Fish Philosophy catches on_._ _Michigan Live, 2005_, Retrieved August 15, 2007, from http://www.mlive.com. Morton, B. (2007, August 11, 2007). Team big concept in todays workplace; (Final Edition). _Star Phoenix, Saskatoon, Sask, 2007, August_, Pg. F.20. Retrieved August 13, 2007, from ProQuest database. (Document ID: 1319529891). Tucker, C. (2007, March 21). Having fun at work and play; Fish followers; Fish! Philosophy helps workers have fun. _York Daily Record,_ p. 6. Retrieved September 5, 2007, from ProQuest database. (Document ID: 1240070001).

The G8-G20 Roles and Relationship Essay Example for Free

The G8-G20 Roles and Relationship Essay The 68-620 Roles and Relationship John Kirton Director, 68 Research Group; Co-director, 620 Research Group john. [emailprotected] ca Paper prepared for a panel on The Future of the 68 and 620 Possible Scenarios at an expert seminar on The Future of the 68 and 620, sponsored by the Universiteit Gent and Egmont, Fondation Universitaire/universitaire Stichting, Brussels, April 26, 2010. Version of May 13, 2010. Introduction Now that the Group of Twenty (620) summit has arisen as the self-proclaimed permanent, premier forum for international economic governance, a lively debate as erupted about its relationship with the old Group of Eight (68) and the role of both bodies in the years ahead. Many assume or argue that the 68 will and should fade away, fast, and the 620 assume all the broad agenda and functions the former has long had. Far fewer assert openly that that the new and diverse 620 may itself fade away along with the galvanizing economic crisis that gave it birth, leaving the 68 with its inner Group of Seven (67) finance ministers to continue as the global steering group that counts. Given the durability of international institutions, it is more likely hat both, rather than either or neither, will continue for the foreseeable future, in a relationship that could take several forms. The major possibilities are competition, passive mutual coexistence by dividing up the global policy agenda and governance functions, or active cooperation that brings the comparative advantage of each to reap the global governance synergies that await (Kirton 2009). After less than two years of 620 summitry, it is still too soon to conclude with complete confidence which scenario will spring to life. But there is already substantial evidence to suggest that he system is moving toward synergistic cooperation between the two Gs that will strengthen each and both in the medium term. The global demand for governance is pulling the system in that direction and the old 68 great powers and new G20-only systemically significant ones are starting to supply that demand by working together in this way. However, its realization will take smart, strategic leadership from the 68 and G20s coming hosts and chairs, starting with Canada in June 2010. And if they provide it properly, in the longer term, the 68 and its 620 creation could become one, nited above all by the values that the G8 has successfully pioneered since its start. The Strengthening Success of the 68 and 620 Summits The prospect that both the 68 and 620 summits will continue rests in the first instance on the fact that few international institutions, even informal plurilateral, globally-relevant summit-level ones, tend to fade away. As Appendix A exhibits, many such institutions show impressive longevity, dating back a century or more. The 68, born in 1975, is one of the oldest such bodies of global relevance and reach. After 36 years in operation, it is unlikely to disappear soon. Kirton: The G8-G20 Roles and Relationship Moreover, as Appendix B indicates, the G8 shows a substantial and strengthening performance over these years on all six dominant dimensions of governance which such bodies are expected to perform. It has an improving and now respectable record in delivering its commitments, by having its members comply with them within the year after they are made. It has also become, from its summit centre, a full-strength governance system, with a broad array of G8-centred bodies at the ministerial, official and civil society levels below. There are no signs that it is a global overnance system on the wane. The 620, in its first two years of summit life, also shows signs of strengthening, even if it is still far less potent in its performance than the 68 has become. The 620 has beaten the 68 in the frequency of its summit meetings † having had five scheduled within its first two calendar years. Yet, as Appendix C shows, on all six dimensions of global governance, the 620 remains far behind the 68. 620 summits last about half as long as 68 ones, generate only one- third as many decisional commitments, and have a compliance record that, while still n the positive range, is well behind that of the 68 and of the 68 members within the 620 itself. The future demand for global governance thus seems likely to be met by both bodies, rather than either or neither. In the case of the latter scenario, it is striking how the successful MEF/M-16 that arose as a core component of the last two 68 summits has disappeared from the 2010 one, even with the failure of the UNs Copenhagen COPMOP to effectively deal with climate change. The traditional preference of France and a few others for a 613 is voiced far less frequently now, ven as Frances turn to host both the 68 and 620 summits in 2011 draws near. The group of Brazil, Russia, India and China (BRIC), now having had two summits, remain largely members of both the 620 and G8 and have expressed support for the 620 itself. Shaping the G8-G20 Relationship If both bodies seem likely to continue and even strengthen, then given their high similarity in membership/participation, top tier plurilateralism, informality, summit centricity and global governance orientation, they will increasingly need to define and develop the relationship between the two. In the realm of competition there have been few substantial signs of rivalry. There is an ongoing desire on the part of several, largely Asian members that 620 summits precede 68 ones each year, to avoid any impression that the old 68 club is pre-defining or dictating to the newer, broader 620 one. But here the 67/8 has prevailed, in holding its June 2010 summit before the 620 one, in holding the 67 finance ministers meeting in late April 2010 just before the 620 one at the semi-annual Bank-Fund meetings in Washington, and thus far for 2011 in France, having the 68 summit in its normal summer slot receding the 620 in newly normal (for leaders but not finance ministers) November one. There has been only minor competition over issues each wish to take up, with a Sherpa-level tussle over which group will speak about the Haitian earthquake on January 12, 2010, serving as the major case to date. 2 Passive mutual coexistence is more evident, especially in dividing up the global policy agenda so that the 620 governs finance and economics and the 68 social, political and security issues. It is striking how easily the 68 in 2010, if not in 2009 has abandoned its finance and economic agenda in favour of the 620.

Aqua Games Played In Water Media Essay

Aqua Games Played In Water Media Essay Aqua games are usually referred to as the games that are normally played inside the water bodies. These games include the swimming, water volleyballs, throw balls and even water basket balls that are also played during these days. These games are played only in the water bodies. The games also include the muscle power and the mental power. The muscle power because the water games are played inside the water bodies and the one who cant balance his body with muscle power either end up drowning or even faints. The water games are not so easy to play as what they look so. These games are actually originated in the foreign countries and were introduced in India after the impact of the British. They usually used to play these games as an enjoyment while relaxing in the swimming pools built inside their forts and the palaces. Water games or the aqua games are either considered under the indoor games or the outdoor games. It will be known as an indoor game if there is a facility of water bodies inside the home or the outdoor games if the water games are played outside the homes. Water games are considered to the best and one among the international games of the world. These games have helped people to build the brotherhood between many countries that were formerly used to be the enemies. The ancient kings and the queens used to stronger their relationships with the neighboring dynasties through these aqua games. In one way or the other, the aqua games have helped out a nation to improve both ethically and also morally. The tie up of the relationships between the neighboring countries and the dynasties has helped out in maintaining a peaceful relationship between most of the countries which has resulted in the peaceful history. Coaching For The Game Games are referred to as an important part of human life. Games play a vital role in the growth of the human body. Games are one among the means in life where the healthy and the perfect growth of the body can be expected. The games are the passion of the people around the world. These games can be the part of the human life from birth to the death. Only the passion for the game can help people to get themselves into whatever field they would like to go to. The person decides the game or the field at which he would like to go on. The other things are decided after this vital decision of the person. The commonly found passion among the people of the world is most towards the game field. The decision of the person about the game is taken into the next step from the guidance of the perfect person or the institute where the person has to be trained with. The training or the guidelines about the selected field helps the person to select the required field he or she may choose to go. Next would be the importance of the coaching of the aim. No one can reach their goal if perfect coaching is not given. There will be people all around the world who would love to help those people who are passionate about the field which they choose to be in. The perfect coach and the strong passion towards the reaching of the goal are the only things that would anyone on the earth to be the one who has reached their destiny or you can also say that as the one who never gave up his passion and has reached his goal in his life. Equipment Used In The Games The games are the commonly found way of the utilization and the ones skills muscle power. Equipments are the other part of the game that is an important part and cannot be left out from the game when a game is thought about. Different games use different types of the equipments. When it comes to the cricket then the equipments that are used in the cricket are the bat, ball, hand and the leg glose, which protects the player, helmet and the every other protecting stuff. The football utilizes the equipments such as the colors or the uniforms that is used by the players to play the game. These uniforms are used only for the purpose of the indication of the unity among the players of the game. The other equipments are the common shoes and the other required protecting stuff. The volley ball and the throw ball games utilize the common equipments in both the games which are similar to that of the foot ball. The equipments differ with the different games. All the equipments are used only for the purpose of the protection of the players from the dangers that may occur while playing games. The other equipments that are commonly sold for the common people are the cricket bats, cricket balls, throw balls, foot balls, badminton cocks and bats, and every other game that are prevailed at that particular part of the world. Equipments are the most required things when it comes to playing of a game. Even the missing of one of the game equipments may lead to the flaw of the game. Today games play a vital role in the life of all the people than any other aspect in life. Most of them have come up in life only by the means of the games. Extreme Games Extreme games are referred to as those games where extreme actions or the stunts are used to win the game. These games are not ordinary games and most of the players has lost there life in these games. These games are not commonly played among the people. The extreme games include the car racing, bike racing, drifting, racing and the usage of every other means in order to win the match or the game. These means may also result in the giving up of oneÃÆ' ¯Ã‚ ¿Ã‚ ½s own life. The extreme games are those kind of games where the survival of the player is least expected. These games are not easy to play by the common man. The games include car racing of the track games. This game is like racing of the racers. It includes the usage of different kind of cars that are not used from the common man. This car game require only two people, one the driver or the and the other one is the navigator or the person who give the information about the tracks and the way to reach the destined goal. Here the danger is upon both the people. If the navigator does a slightest mistake then both the people may loose their lives. The other game is the bike racing. This game is commonly known among the people but it requires a high skill to balance the bikes. These bikes are designated for the racing purposes itself. These bikes cannot be handled by a common man since it requires a highly technical knowledge to balance them. The sky diving is one among the extreme games which are found played among the people. Here, the players dive from the helicopter with the required precautions. The length and the depth of the place where the helicopter lands soon the diver jumps matters a lot in this game. Group Games Group games are the games that are commonly played in groups or also in a team. These games include those games which are played among the international levels. These games have helped most of the countries to build up a good relationship among one another. The games such as the cricket, the football, the throw ball, the basket ball, the volley ball, etc are commonly played in the groups or the teams. The team games have reached into an international level with the best rewards. The games such as the crickets are commonly found played between two teams among the country or the world. These games are the only purpose of binding the relationship of the neighboring or the far away countries with one another. This game has also acted as a means of uniting the countries with one another. The other games are the foot ball where this game is played in a team or among two different teams. These teams are only the means and are commonly organized by the spectators that the teams play among each other and the relationship should strengthen between the countries. The other games are the throw ball where this game is normally played with the usage of the huge balls when compared what is used in the cricket. This game is one among those games where the balls are not supposed to be kicked and instead only catching and throwing work is done. The other game is the basket ball and this is that kind of game where no much people is used as a team as what it was used in the other games. Here limited and the less number of the players are used and are played with the limited time and the time will not be exceeded. Indoor Games Indoor games are referred to as those games which are usually played inside the house. These games do not require any energy or does not utilize muscle work. These games are the simple games that are usually played either by sitting on the floor or on a table or on the bed or in any other places inside a home. Indoor games include the games such as the carom, indoor basket ball, card games and the table top games. This type of games requires the minimum 2 members of the family or the friends. These games also help the children to enjoy their vacation during summers when they are not allowed to play out in the sun. The games usually could be seen played between the family members, friends and the relatives. These types of games help the family elders to enjoy with their children in the vacation times and also during the holiday times. The games such as the carom and the chess are considered to be as one among the international games that are played worldwide. The other petty games such as the snake and ladder, business, ludo, etc are simply played among the family members for their amusement purpose. The cards games such as the trump card games, 52 set games, the card suit games are those games that are fund usually played by the gamblers and are not considered to be the best games for the kids to play them. The table games such as the carom, snake and ladder, ludo, business, indoor table tennis, etc are few of the games where you can find the family members or the people enjoying their games by shouting louder in a friendly manner. The other royal and the indoor games are the pools, snookers and the billiards. This was called the royal games because no poor or a simple person can afford these games like all other games. Outdoor Games Outdoor games are usually referred to as those games that are played outside the home. These games require a heavy muscle work to play the games. These games include most of the games that are played inside a perimeter or simply the grounds. The games such as fishing are normally carried out in the banks of the water bodies. Fishing requires a highly calm mind and also the large amount of patience. Fishing is the commonly found solo game among every other game. The other games are the disc drives where the discs are thrown among two parallel people. The disc refers to the flat plate like structure that is mostly made of the plastic and is used only for the playing of the disc throw purposes. These games require a high muscle work. In this type of games two people stand exactly opposite to one another and start playing. The next games are the commonly known games all among the world. The cricket, foot ball, Throw ball, volley ball, and all other athletics come under the outdoor games. These games are commonly played in groups or the teams. Each requires more then 2 to 3 people to play these games. The other games are the shuttle-cock, badminton, and the other games that are commonly helpful in the healthy and a strong growth of the children. These games utilize more of the muscle energy and also exercise the whole body. The games that are played outside helps the people to expose themselves in to the outer environment which is required for a healthy growth of both the physical and the mental abilities of the students. These games are helpful in building a good relationship between to enemy countries through the matches where people like to see all play together rather than each play differently. These games help in building brotherhood between most of the countries. Snow Games Snow games are those games that are played in the snowy areas. These games require a very much daring mentality. These games include the solo games and also the group games. More than a group game it can also be considered as the fun and enjoyment of the people who play snow games with or without any companies. Snow games are also one among the games which were basically found and introduced by the outsiders of the country. These games can be played either as single or as solo players. Snow games were formally designated to be as simple games which were played from the people who would visit the snow covered areas. Snow games were found first by the ancient people who discovered that the falling on the snows would never hurt. And so they discovered various snow games to enjoy their free times. Later it was spread throughout the world. Snow games were simply meant as the solo game where one has to play alone to win. Later the adding up of the number of people into this field was started. Snow games are the most fun games where one would never get much hurt when fallen on the snows. These snow games require much of the skills to play with or else the one who would like to play will end up in getting into some kind of trouble. As soon as the snow gliding game starts, itÃÆ' ¯Ã‚ ¿Ã‚ ½s difficult for the one who started to stop the game by oneself. Snow games are much more fun when it is played under the guidance of the expertise. If the game is played without even thinking of having perfect training then it would be too difficult to overcome the circumstances which would come up in the last of the game. Solo Games Solo games are referred to as those games that are played just by a single person. Solo games are not that much popular when they are compared to the other type of games. These games are played alone and do not require any partners or friends to play with. Solo games are commonly known for those games where the games have to be played alone. These games will not be like those games where team work is used. This kind of games depends on the skills of the only person who would play it. The solo games include most of the daring or simply the extreme games. The game includes the bike racing, sky diving, underwater diving and many more. These games are the dangerous and the daring games and it will too much difficult if a slightest mistake occurs. The solo games are the most dangerous games and these games have to be played alone from the player. The other petty solo games are the games that are displayed in the malls. The choice of the games will be more here and every gain and the lost all will be of the person who would play it. These games were first used to tighten the relationships of the neighboring countries. Later it declined since there was not much advantage from these games and there were only disadvantages from these kinds of games. Solo games can also include the athletics and all other games that are included among the international games all around the world. Solo games are not that much popular since there is no team work here and the bonding also looses before getting strengthened. The solo games are not much encouraged in all the countries. And hence solo games have not found any popularity anywhere. Training To Reach The Goal Training is the most required part of oneÃÆ' ¯Ã‚ ¿Ã‚ ½s life who would never ever think to give up his or her goal. To reach this level one should have the perfect desire to win or to come up in life. Life never pushes you through your goal. It should be always you who would reach your goal. The first step towards the reaching of goal in life is to decide about the future which you should have to reach. Then it will be easy to decide everything that has to be done till that goal is reached. Every human being is born with the strong desire to achieve the goal. But most just give up because of the difficulties. The main part of the life is to have someone who would guide through every dark road till you reach the light that was designed for you. That someone is the trainer here who would help you to be prepared for the obstacles that would come through your life. The path of the goal will always be tough and will push you that much where you would just plan of giving up and turning back. But the truth is that the harder the life pushes you through, the stronger you would be to withstand all the difficulties of the life that would yet to come in future. Training is required for the people to know about the actual life. The trainer teaches you to slide through all the obstacles. That teaching is known as the training here where you would be fully prepared for any of the difficulties when your training is finished or the teaching is done. Teaching is so much helpful in life that the people will never learn to either give up or to turn back in life.

Women Essay -- Persuasive, Violence Against Women

This investigation is roasted in the hypothesis that although the world has changed and modernized, and laws for the protection of minorities have increased, even the penalties for the violation of human rights are more severe; but the female figure are still victims of abuse, discrimination, and violence around the world. To test this hypothesis we will consider three Journals. The first Journals subject is â€Å"HONOUR": CRIMES, PARADIGMS, AND VIOLENCE AGAINST WOMEN. By Simone Cusack, & Rebecca J Cook. (2007). This talks about violence against women in the Muslim world. The second journal subject is CURBING FEMALE GENITAL MUTILATION. By Gender & Behavior (Dec 2010). Discussing the concept and practice of mutilation on women. And the last subject is THE GUATEMALAN FEMICIDE: AN EPIDEMIC OF IMPUNITY. By Velasco, Natalie. (2008). And talk about women that have been raped, mutilated, and brutally murdered in Guatemala. To start we were talking about the first journal, â€Å"HONOUR": CRIMES, PARADIGMS, AND VIOLENCE AGAINST WOMEN by Simone Cusack, & Rebecca J Cook (2007). And this one talks about a project that was done in the center of Islamic(CIMEL), and Middle Eastern law and center of human rights protection (INTERIGHTS); and thus to investigate the crimes of "Honor" and violence against women. Crimes of â€Å"Honor† which basically describes how Muslim women are punished for their families or community members because they considered to be dishonored by the victim. The authors of this manuscript also want to investigate how the legal system are linked with the crimes of "Honorâ€Å", and how to combat this probl... ...According to statistics 13% of the women who reported abuse in their homes unfortunately they were killed days after. The journal makes several recommendations to the Governor of Guatemala, such as giving a public condemnation of the murderer and hijackers, procedures of research showing violence, create a database that shows people who have Disappeared, the laws has to be more stringent about the rules against violence of women, Finally, have to be placed rules do not allow women violence. In conclusion I must say that unfortunately the hypothesis was proven with the help of different Journals, and unfortunately governments, regional and society must change the hard rules that dominate women and not allowed them to grow in the society; on the contrary these laws limiting their personal and moral development.

The Feminist Perspective of Taming of the Shrew Essay -- Taming of the

The Taming of the Shrew  by William Shakespeare is a play that is ahead of its time in its views toward gender roles within society. Katherine is a woman who is intelligent, and is not afraid to assert her views on any given situation. She is paired with another obstinate character in Pertuchio. The Marriage formed between the two is a match made in heaven for two reasons. First Because Katherine is strong enough to assert her views, and more importantly, she realizes when she should assert them. The second reason the bond survives is that Petruchio is strong enough to accept the fact that Katherine has a mind and, more importantly he loves her for that reason. Petruchio cleverly weaves the relationship into the framework of society without compromising the integrity of the relationship. Petruchio does this by comparing Katherine’s at attitude to repulsive clothing. Carefully and calculatingly, Petruchio forges a relationship that is envied by all who witness it. Called "cursed Kate" throughout the play, Katherine is openly jealous of the attention he sister is receiving, whereas she, because she speaks her mind, is being bypassed and even avoided in the wooing process. Katherine reveals this attitude in act 2 scene1, lines 31-35, "nay, now i see she is your treasure, she must have a husband; i must dance barefoot on my wedding day, and for your love to her, lead the apes to hell. Talk not to me i will sit and weep!...." This anger is not concealed, it serves to provide motivation as to why a rational person would rebuke petrucchio so rudely upon first encountering him. Katherine surely realizes that petruchio is interested in her for ulterior motives other than love. Be it purse that the dowry will bring or the actions of an... ... between Petruchio and Kate is contrasted with the superficial properness of the relationship of bianca and lucentio. In this play as any other, Shakespeare proves to be a visionary. Petruchio achieves his goal through witty persuasion rather than resorting to beating his wife like many a man before him has done. Though Shakespeare does not go as far as some feminists would like him to, Shakespeare does much for the fight of equality of the sexes. Katherine’s as strong, or stronger than any woman in Shakespeare’s plays. The amazing thing is that she achieves this without ulterior motives such as lady Macbeth. She is an honest, bright independent woman. She is not underscored by her subservience to petruchio in public, for "the sun breaks through the darkest cloud" and so do Katherine’s assets break though the public visage of subordination to her husband.

Blackstone Group Essay

The Blackstone Group (Blackstone) is a private equity firm founded in 1985 by two former employees of Lehman Brothers. In May 2007 the firm had $88.4 billion under management and had grown 41% annually since 2001. The firm operated in several business groups but distinguished itself from other firms by extensive collaboration across divisions. It was divided into Corporate Private Equity, Real Estate Funds, Marketable Alternative Asset Management, Corporate Debt Funds, and Advisory Services. In 2007 Blackstone started to evaluate the option of taking the firm public. Reasons why the firm should do an IPO, outlined by the firm’s internal project group, included: †¢Permanent pool of inexpensive capital and a wider group of investors †¢Long-term orientation in compensation package to employees †¢Shares could be used as currency in transactions †¢The firm would become more reputable †¢Partners could monetize their ownership in the firm The firm also identified several drawbacks with going public, including: †¢Quarterly reporting requirements leading to higher costs and more insights in the firm from the market †¢Risk that the market is unable to tolerate the variation of earnings in the firm due to long-term focused investments †¢Changing the firm’s structure and compensation system from a partnership to a corporation includes several challenges In 2007 the firm announced that it will go public and I will in the following five sections elaborate on some of the challenges the firm has to overcome and other implications following the IPO. 1.What are the built-in tensions with a public private equity firm? How does Black Stone’s structure attempt to reconcile them? Openness vs. private governance A challenge for private equity firm when going public is that it looses the benefits associated with being private. In the case of Blackstone, the firm’s management mainly described the need for maintaining the current governance, where the partners manage the firm, in order to ensure the firm operates in the interest of its limited partners. To handle the tension between maintaining governance and comply with the rules for listed companies the firm chose to adopt a Master Limited Partnership (MLP). Fortress Investment Group, that went public during 2006, has used this structure and considering the share price of that firm, it seemed like the investors appreciated the structure. MLP is a limited liability company with units of the firm that can be traded on the stock market. The structure allows the firm to retain the limited partnership form of governance and hence, allow the management team to continue manage the firm. The unit holders (share holders) only have limited voting rights and cannot influence the management team in the firm. By choosing this structure the firm can maintain the decision power in the same way as when being a private company. There is however a risk that the firm should be aware of, the investors can use other form of pressure (media, etc.) to influence the managing partners. Short-term vs. Long-term perspective One of the advantages of being a private firm is that the firm only has to disclose limited information about its operations. Blackstone operates its investment on a long-term basis why the firm has a lot of variability in its earnings. As an example, a fund usually has a return that can be visualized in a â€Å"J-curve†, meaning that the fund is basically loosing money in the beginning due to management fees but catches up in the long run. The stock market is known to be short-term focused and may interpret the fluctuation as negative news and therefore causing a fluctuation in the stock price or an undervaluation. Blackstone is basically using two ways to approach the problem. First, they are aligning the compensation to its employees so it serves the interest of both the limited partners (long-term) and the stock market (short-term). This is further elaborated in the fourth question in this paper. Second,  they are informing the potential investors through a prospect that holding a Blackstone unit (share) is different from other shares in the market. Third, to further smooth out potential fluctuations in the share price the firm guarantees a dividend during the first years after listing. The fact that the stock market tends to be short-term focused further shows the importance of having the MLP structure. To maintain the long-term focus on investments the firm needs to separate the governance of the firm from the shareholders and the limited voting rights will ensure this. 2.If you were a limited partner in Blackstone, how would you view the structure Blackstone has put in place to go public? As a limited partner in Blackstone I would consider the structure as chosen to ensure my interests. Given the fact that the firm chose to go public for the opportunities that a listing brings, it seems to be the best way of doing it. I would be most worried about that the firm would try too much to stabilize the share price and fulfil the interest of the shareholders by focusing on short-term profits. Many of the limited partners in a private equity fund are pensions funds or similar and do not mind to lock their money over a longer time period and, by doing so, seek the long-term profit that the private equity firm can offer. I will highlight the two things that make me confident that my interests as a limited partner will be maintained with the structure that the firm is implementing. First, the structure allows the governing rights of the firm to remain with the partners and therefore the firm avoids that the short-term oriented market gets direct influence over decisions. Second, according to the firm, the suggested compensation package should align the interest of the managers in the firm with the limited partners, or at least maintain it similar to before. However, I am slightly sceptical to this since the only thing that seems to change for them is that a part of their compensation comes in shares. Depending on how the stock market will turn out to react to news from the firm it might be so that the managers realize that they can earn more money by being short-term  focused and that would not be aligned with my interests. In addition, there are a few things that I am worried about as a limited partner despite the measures the firm has taken. The fact that the firm is a public firm is probably more prestigious for the managers than being private. Therefore I am afraid that the focus will gradually turn towards the interest of the shareholders. The firm does not want to have an underperforming or fluctuating stock in the long run and, if this seems to be the case, I am afraid that the limited partners long-term interest may be down prioritized. Another thing that is also worrying is the risk of losing competent people due to the changed compensation package. 3.Would you rather be a unit-holder in Blackstone or a limited partner? Everything taken into account I would rather be a limited partner in Blackstone. If the structure turns out to work the way that Blackstone says it will, the limited partner will be better off. From its history the firm has the competence and procedures to operate in the interest of the limited partner, i.e. long-term focused. Being a shareholder does in general include some aspects that should be considered. The stock price may fluctuate due to information, lack of information, and speculation. Therefore the market may act inefficient and in worst case it can destroy the value of the stock. In the case of Blackstone, where the firm intends to leave less information to the market than a normal firm, the risk of under- or overvaluation of the stock is even higher. By being the limited partner you avoid the fluctuations in share price and if the firm manage to keep its focus and strategy, you can continue to expect a good return. The main problem, which is outlined above, is that there is a risk the managing partners will gradually become more short-term focused so it is good as a limited partner to follow the development of the firm closely. 4.As a potential employee, how would you evaluate the Blackstone compensation package against a commensurate offer from a similar large-scale PE firm that was not public? The suggested compensation package from Blackstone has several intentions behind it. Some of the concerns that are mentioned in the case: †¢The employees should not be worse of than before †¢Their interests should be aligned with both the limited partners and the shareholders †¢Partners and managers ownership should not be too monetized in order to retain competence in the firm The firm therefore decided on multi-phase approach where the compensation includes a combination the management fee, the carry interest, and a number of units (shares). If I would consider starting working for Blackstone after the IPO, i.e. I would not receive any of the shares that the firm initially planned to give to its employees; I would prefer an offer from a non-public firm. The reason is mainly that a part of the salary comes in shares. There are several drawbacks with this. First, a part of your salary will be exposed to fluctuations in the stock market and as outlined in the previous question, these fluctuations may not always be justified. Therefore, since part of the salary will be exposed to risk an employee should request a higher salary compared to if he/she would get it in cash. Second, even though I would, as a private person, want to hold a part of my capital in stocks, I would prefer something else than the firm that I am working for. By having the same shares I am exposed to the success of the firm not only with my salary (risk of losing my job), but also with my savings. I would as a private person prefer to have most of my savings at least in another firm and even better, in another industry. If I would considering becoming an employee before the IPO I might reconsider my decision above depending on how much extra shares I would get initially and see if that outweigh the risk I see with being paid in shares. 5.The question outlined in the case Even though it is not part of the assignment I would shortly like to comment  on the offer Blackstone receives from China where they express interest in buying $3 billion of the offering. As Schwarzman outlines in the case, it would give Blackstone a great advantage if the firm whish to expand its business to China. In today’s more global world this could be a strategic important move and even if the firm does not buy a Chinese firm, it can establish local knowledge and through that better handle deals involving U.S. firms with operations in China. However, by selling 75% of the initial IPO offering to China they may not satisfy the U.S. stock market. Schwarzman therefore considered increasing the offering to 20% of the firm. This would have implications on several levels. The firm would experience an even higher pressure to give out information and it is likely that the managing partners will be influenced by the more involved stock market. Also the suggested compensation package would likely change to a situation where a bigger share of managers’ salary is coming in units (stocks). The risk with this is that the limited partners’ interests will be seen as less important and the firm might become more short-term focused than it is today.

Accounting as a discipline has no theory Essay

Accounting is concerned with the collection, analysis and communication of economic information, which can be used to make decisions and plans about business by various users. The Committee On Terminology of the American Institute of Certified Pubic Accountants defined accounting as follows: â€Å"Accounting is the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in past at least, of a financial character and interpreting the results thereof†. (Ahmeo Riahi-Belkaou, page 32) Accounting is said to be a language used to communicate information to people. Accounting is also an intellectual discipline and a profession. Moreover, accounting is socially constructed and practiced by people for people, which influence workings and relationships in society. See more: The stages of consumer buying decision process essay The history of accounting stretches back to when the first ancient accounting system began, which was originally based on measurement and recording activities, and then the significant emergence of double-entry bookkeeping around the 15th century, as a basis for further accounting development that consequently resulted in modern Ango-American accounting in the 20th century. Whereas accounting was mainly an â€Å"internal matter† where the proprietors were close to the business, the growth of companies led to the requirement of stewardship accounting. As a result of further industrial development, changing social environment and establishment of professional accounting bodies, the accounting theory should systematically develop in accordance with importance of accounting in modern society. In recent years, more and more theorists start to assess the nature of accounting theory as well as argue whether there is an accounting theory or not. In this essay, I am going to exam the definition of accounting theory and provide evidence to ascertain the existence of a complete accounting theory. A theory is defined as â€Å"a set of interrelated constructs (concepts), definitions and propositions that present a systematic view of phenomena by specifying relations among variables with the purpose of explaining and predicting the phenomena.†(Kerlinger, 1964, page 11) According to this definition, the statement â€Å"accounting as a discipline has no theory† implies  that as a subject, accounting has no a coherent set of concepts and definitions to explain and predict the phenomena. Obviously, the subject of accounting broadly covers all the phenomena in the scope of accounting. In this sense, the accounting theory refers to a general complete accounting theory which is a coherent set of principles and concepts to explain and predict all the phenomena. Before examine the nature of accounting theory, I need to know where the theory come from. â€Å"A fundamental requirement of a theory structure is that it must come to terms with the conditions of knowledge†. (Mathews & Perera, 1996,page 52) Simply, the theory is from knowledge, the big question,† how do we know what we know?† such as, the principles of logic. Correspondingly, one of main characteristics of a theory is a body of knowledge. The study of knowledge is the domain of epistemology, which is concerned with the nature and derivation of knowledge, the scope of knowledge and the reliability of claims to knowledge. Accounting is social constructed and practiced by people and people in terms of its roles. Consequently, Knowledge comes from people. In accounting, we want to generate knowledge and theories of accounting help us to understand accounting better. But there was a big problem arose in accounting in relate to the lack of a knowledge base. In order to solve this problem, SSAP 2 as a first step to provide a knowledge base for accounting was introduced in1971, which defines accounting bases, accounting policies and fundamental accounting concepts such as, going concern, prudence. Afterwards, more accounting standards were developed. Particularly, corporate report was introduced in 1975 which identified a number of user groups. But different users normally require different information. The conflicts of interests of information and the inconsistent of accounting standards resulted in the development of a conceptual framework. Some people argue that a comprehensive accounting theory has not existed at the present time. First of all, I will illustrate a conceptual framework to certify this argument according to the following statement: â€Å"In recent years much effort has been directed towards developing a general theory for the guidance of practice. Such a general theory has come to be known as a conceptual framework† (Underdown & Taylor, 1985, page 1) A conceptual framework that attempts to offer the theories and explanations was significantly produced and developed in order to construct a single coherent set of accounting principles and concepts which could explain accounting practice. FASB defined a conceptual framework as â€Å"a coherent system of interrelated objectives and fundamentals that can lead to consistent standards and that prescribes the nature, function and limits of financial accounting and financial statements.† (FASB, 1976, page2)A conceptual framework is tend to provide a more rigorous way of setting standards, eliminate the inconsistence between statutory and professional provisions and provide a frame of reference for accountants to address specific issues in the absence of specific standards, for example. An ASB statement of principles issued the qualitative characteristics of financial information. Specifically, comparability assists the development of a conceptual framework which tries to restrict the alternatives available to reporting bodies. â€Å"But the alternatives may not be absolutely reduced unless a conceptual framework produces the accounting standards on a completely coherent basis†. (Mathews & Perera,, 1996, page 109)However, the limitation of a conceptual framework includes the time and cost of preparation. Clearly, it is time consuming and expensive to operate. Particularly, some countries with limited economies cannot afford it. Furthermore, a conceptual framework provides too much guidance to accounting and encourages rigidity so that new ideas cannot be easily introduced. If the conceptual framework is poorly designed, it may only benefit some of user groups. For example, the Trueblood and SFAC 1 Reports give inadequate recognition to the needs of user groups other than investors and creditors. In addition, the conflict of principles still exists in the conceptual framework. The illustrative principles are relevance and reliability in the Statements of Principles. Relevance was preferred at the beginning as opposed to prevalence of reliability later. Therefore, a uniform conceptual framework may be difficult to achieve on the basis of inconsistent developments so leading to the impossibility of a general coherent accounting theory. On the other hand, Hendriken and Van Breda argue that an general accounting  theory as to a coherent set of principles is possible at present. They define accounting theory as † a coherent set of hypothetical, conceptual, and pragmatic principles forming a general frame of reference for inquiring into the nature of accounting.† (Hendriksen, E.S., 1977, page 1) The main objective of accounting theory is to provide a coherent set of logically derived principles that serve as a frame of reference for evaluating and developing accounting practice. I strongly do not agree with this statement, because there are some evidences could prove that there is no such an accounting theory involving a coherent set of principles and concepts. First of all, the earlier given example, conceptual framework, proved that it is difficult to achieve it on the completely coherent basis at present. For example, economic ratio analysis predicts the future information are made base on past information. SSAP2 introduced the principles of accrual and prudence which conflict with each other. Specifically, the accruals concept may suggest research and development be carried forward but the prudent concept may require the expenditure to written off in the present period. Moreover, true and fair view hasn’t been defined, but accountants are required to produce the accounts with true and fair view which depends on their constructed reality, so it is problematical that it might be fair to you, but not fair to somebody else. Furthermore, Image that shaped accounting theory tries to offer suggestions as to what accounting is all about or should be about. In Davis, Menon &Morgan’s article, four different images were created to influence the accounting theory in the various contexts in response to changing social environment. Specifically, accounting was assumed to be objective, as suggested by the image of historical record. But in recent years, new images have been created for accounting theory, which are current economic reality, the information system and commodity. Accountants now believe that accounting is subjective. Hence, the subject and object conflict with each other. We also have to see in what context each image is presented other than see it on its own. For example, the public commodity image has emerged in the context of a regulated environment. Therefore, no one image can fully  capture the essential aspects due to subjectivity and new images are being created to add new dimensions to future accounting theories. Moreover, other images which Solomon and Tinker debate about were created for domination of theory and practice of accounting. Solomon, a traditionalist, advocates neutrality or objective as opposed to the view of Tony tinker, a radical thinker. In addition, image that influences accounting theory could be partial or one-side results from view of reality can be produced partially and rather one-sidedly. In other words, accounting theorists created the various images by justifying their views of reality based on observation of social phenomena. Accounting as a discipline has no a complete theory due to the lack of a coherent set of principles and concepts in the scope of accounting and the changing social environment. According to American Accounting Association’s Committee on concepts and standards, they concluded that no single governing theory of financial accounting is rich enough to encompass the full range of user-environment specifications effectively, hence, there exists in the financial accounting literature not a theory of financial accounting but a collection of theories which can be arrayed over the differences in user-environment specifications. (American Accounting Association, 1977, page 1-2) It is indicated that no one single accounting theory applies to all the user-environments but a collection of theories could. For example, different users need different information. Investors need profit information and creditors are satisfied with cash flow information. AAA’s conclusion proved again that there is no a complete general accounting theory. In fact, at present no single accounting theory can affect all the user-environments because different users demand different information. We also live in a complex and changing society so that accounting theory only can achieve its compliant objective in one particular time, such as, image. No one accounting theory can also explain and predict all the phenomena. True and fair view is still a myth, how can accountants practice with such a view? A conceptual framework is still developing for trying to achieve a complete general accounting theory. On balance, I agree with this statement â€Å"accounting as a discipline has no theory†. I am of the opinion that in the subject of accounting, there is no a general complete accounting theory which is a coherent set of principles and concepts to explain and predict all the phenomena. I have proved with some examples that some of principles and concepts are inconsistent, such as, relevance and reliability, and also it is noticeable that accounting theory is partial and one-side, such as, image, because images that shaped accounting theory were captured through theorists’ different view which could be partial. Changing social environments also influence images. Clearly, each image only emerges in a particular context and period, as suggested by Davids. In addition, the incomplete of a conceptual framework which tries to construct a coherent set of principles to explain the practice proved the absence of a general accounting theory. The entire poof strongly against the Hendriken and Van Breda’s opinion which a general accounting theory have emerged. However, a conceptual framework is still improving so I personally believe that a complete general accounting theory could be achieved in the future in accordance with the complete of a conceptual framework due to the development of accounting in response with the development of modern society. BIBLIOGRAPHY Ahmed Riahi-Belkaoui(2000) â€Å"Accounting Theory†, 4th Edition, Thomson Learning. Mathews & Perera (1996) â€Å"Accounting theory & development†, 3rd Edition, Nelson. Underdown & Taylor (1985) â€Å"Accounting Theory & Policy Making†, Heinemann.