The First Principle Of Buddhism - 827 Words

Name Instructor Course Date Philosophy Question 1 Buddhism contains a number of ethical principles that are used to determine if something is permissible or not. The first principle of Buddhism involves the mental state while the second one refers to the physical actions. Consequently, an application of the Buddhist principles would demonstrate the practices that Americans are engaging in that are harming themselves. The first action involves suicide. An increasing number of Americans are committing suicide due to the anxiety and rising cases of depression. The action is evident among both young and old Americans. The activities are a major pointer of the inability of Americans to achieve personal fulfillment in spite of the tremendous†¦show more content†¦In fact, all these three actions are interrelated because the third activity often leads to the second one. In that case, the second activity could lead to the extreme act of suicide if they fail to get adequate health. Question 2 The Buddhist religion has ten moral tenets that are negatively listed while Christianity has Ten Commandments that are adequately linked to the society. Both religions prohibit against the action of taking the life of another human being or coveting the things of another person. In addition, they both caution against acting with malice towards another person. However, Buddhism has a more practical aspect since it promotes the adoption of activities that are necessary for improved human existence. In contrast, the Ten Commandments have godly aspects that emphasize the importance of respecting God. However, both sets of commandments can be summarized by the need to act towards others and the need to love others as they love themselves. Moreover, they all emphasize the importance of contentment. The inability to feel comfortable with one’s status in life is the root of most acts of evil. In spite of the differences, both sets of commandments demonstrate a desire for a more enlightened existence that demonstrates a strong understanding and respect for other human beings. However, it is clear that the Buddhist religion is more concerned with the value of human

Greek to Roman Architecture - 544 Words

When shown iconic pictures of the Parthenon and the Colosseum, most people automatically know which building is Greek and which is Roman, However, show them pictures of the Forum of Trajan, the Pantheon, or the Agora, and they will be flipping coins trying to guess which is Roman architecture and which is Greek architecture. It is one thing being able to identify which building belongs to which civilization, it another being able to distinguish the subtle style changes within each mega structure. Very similar to a textbook and essay, Greek architecture is like a textbook, and the Romans used the textbook to write an essay. Although not completely copied or â€Å"plagiarized† the foundation of Roman architecture is founded on Greek architecture. With the help of the Etruscan and Roman ingenuity, the Romans were able to take Greek architecture to a whole new level and call it Roman architecture. Greek architecture has been commonly looked at as the building of democracy, often t ime people associate the post-and-lintel building element with the Greeks. However, the Romans used post-and-lintel system in their architecture too. One of the ways of distinguishing which building belongs to which civilization, is simply looking at the style of columns used. There are three post-and-lintel styles, Doric, Ionic, and Corinthian. The Greeks mainly used Doric and Ionic columns in their architecture. â€Å"The Parthenon is often viewed as the embodiment of Classical Doric architecture† (97). TheShow MoreRelatedRoman Architecture : Greek Architecture1345 Words   |  6 PagesRoman architecture was a very large part of Roman culture. Architecture in Rome was not solely created by the Romans, but was influenced greatly by other cultures such as the Greeks and the Etruscans.This is demonstrated by the examples of other civilization’s architecture within the Roman Empire.The combination of the cultures led to new types and styles of architecture, helping to c reate a style of Roman architecture which showed influences of Greece and the Etruscans. Roman architecture has itsRead MoreHistory Of Roman And Greek Architecture1518 Words   |  7 PagesRoman and Greek architecture is something to be revered. It is fascinating that people lacking the advanced technology we have today could create monuments of such magnitude and perfection. Commonly, these temples were built to worship and honor deities, and so they must be built pristine. Although the Romans sometimes cut corners when it came to materials in order to remain economic, they definitely didn’t cut any when it came to scale and appearance. Many early civilizations recycled styles andRead MoreThe Influence of the Greeks and Romans on Architecture894 Words   |  4 PagesIntroduction â€Å"Architecture should speak of its time and place, but yearn for timelessness.† (Gehry, 2012). What Frank Gehry was trying to say in simple terms was our culture cannot do without proper appreciation of its classical roots and it goes without saying that the Romans and Greeks have influenced art and architecture with its classical style in a number of different ways. Allow me to give a definition for the word classical. â€Å"Classical† refers to any art or architecture modelled after ancientRead MoreAncient Greek And Roman Architecture Essay1972 Words   |  8 Pagesmain similarities and differences associated with ancient Greek and Roman architecture. This paper will venture to distinguish the physical and integral differences between ancient Roman and Greek architecture. It will also determine the similarities associated with these two variations of ancient architecture. In addition, this paper will explain why and how these forms of architecture are still relev ant in today’s society. Ancient architecture is not just a thing of the past; it’s more prevalent inRead MoreAncient Roman And Greek Architecture1275 Words   |  6 PagesModern Architecture around the globe had been influenced by ancient Roman and Greek architectural. Although both ancient Romans and Greeks are recognized for their innovations in architecture having both constructed a variety of buildings and structures that can still be appreciated today, they appear to have concentrated mostly on the creation of temples which at first sight seem similar but in reality they each diverged and had their own identity and served for different purposes. Ancient Greek andRead MoreComparing Greek and Roman Architecture Essay782 Words   |  4 PagesWhen comparing Greek and Roman architecture and design we see many similarities as well as differences. Greek culture and society came into fruition roughly 1250 years before the rise of the Roman Empire and Roman artisans were strongly inï ¬â€šuenced by their Greek predecessors. However, the Greeks were not without their own inï ¬â€šuences. Egyptian building styles and art were reï ¬ ned by the Greeks as seen in their use of column and lintel construction. It is notable that inï ¬â€šuence from Persia and the AncientRead More Greek and Roman Architecture Essay example1107 Words   |  5 PagesGreek and Roman Architecture Greek and Roman architecture is truly amazing. They each had great ideas, and fabulous productions. It is said that the Pantheon is to Italy what the Parthenon is to Greece. Both are tremendous monuments that reek of culture and history. Each had a purpose which was displayed by the design and construction of each. There are such great meanings behind each of these architecural structures. The Romans and the Greeks alike worshipped and dedicated their structuresRead MoreComparing Ancient Greek and Ancient Roman Architecture Essay1132 Words   |  5 PagesMinoans. The Minoans built the foundation of Greece. The Roman Empire was founded around 753 B.C. by the two twins, Romulus and Remus. Romulus ended up killing Remus and built the city of Rome on one of seven rolling hills. Architecture was very important to both civilizations and they were always trying to out due the other. The architectural style of the Ancient Greeks and Romans was overall constructed and used differently. The ancient Greeks developed a system of orders which were known as columnsRead MoreWhat Did Greek Architecture Influence Roman Temples? Essay2188 Words   |  9 PagesDid Greek Architecture Influence Roman Temples Pengnanxi Wang Registration No: 150152532 Of all arts, Roman architecture were the most remarkable and original. Roman architecture took shape in a world that was already dominated both by the substance and idea of Greek achievement. Yet the relationship between Ancient Greek and Rome was not simply one of master to pupil, other cultures were involved as well such as the Etruscan civilization. Undoubtedly Ancient Greek and Etruscan architecture playedRead MoreGreek And Roman Ideas778 Words   |  4 Pages Greek and Roman Ideals When considering the ancient Greek and Roman ideals you can see the distinct similarities in their art, government, monotheism, and architecture. The Romans duplicated many of the Greek styles and modified them to suit their lifestyles. Greece and Rome influences can be seen in art today with the use of concepts, techniques, and styles that were founded by the Greek classical ideal. These include techniques for carving sculptures and the construction of massive metropolitan

A Multicultural Workplace Free Essays

A Multicultural Workplace A multicultural workplace refers to a group of individuals who represent all types of human difference gathered to achieve a common goal, which is the organization or company’s mission. For some, a multicultural organization may refer to their workplace as such, due to the variation of individuals’ age, sex, ethnicity, physical abilities, and even sexual orientation. Additionally, the diversity among this workforce is likely to be considered such based on its employees racial, social and ability characteristics. We will write a custom essay sample on A Multicultural Workplace or any similar topic only for you Order Now The scope of diversity within an organization should go beyond the personal characterizes listed here. The scope of diversity within an organization should include the way an organization responds to their multicultural workforce. The times of suppressing cultural differences, which forced individuals to sacrifice parts of their heritage in order to obtain gainful employment, is becoming outdated. Today, conforming to the majority culture of this western society is becoming less and less of an issue, and thankfully so. Originally, multicultural initiatives, beginning in the late 1960’s, where associated with race and gender. Today, all differences are encompassed in organization based multicultural or diversity programs with the expectation that all employees become cultural competent and embrace cultural awareness. That is if an organization has created such programs. At Milwaukee Center for Independence (MCFI), multicultural and diversity programs do exist. The organization has created a climate of cultural inclusion, incorporating genuine value for diversity within the workplace and among employees. The organizations diversity initiatives are strengthened by annual culture training, communication, a Diversity Team, and mentoring programs for both internal clients and staff and throughout the community. Cultural training courses are conducted annually for each department within the organization. In addition, MCFI conducts a â€Å"Cultures Week† event each year in celebration of culture and diversity reaching out to all employees and the community. The vision of the MCFI Diversity Team and the agency as a whole is to â€Å"be the benchmark of diversity and inclusion among nonprofit agencies in Southeastern Wisconsin. MCFI will be the organization from which clients want to receive services, for which funders want to provide support, where vendors want to do business and employees see diverse opportunities† (MCFI, 2012). The team’s goals include a commitment to understanding what diversity is and its impact on the workplace and the community (MCFI, 2012). The Diversity Team also works to increase appreciation for richness, which is brought by different attitudes, skills sets, abilities, approaches, and perspectives, as well as promoting cooperation and an understanding of and among individuals of diverse backgrounds. Communication tools have also been created for greater understanding and knowledge of diversity through innovative and creative management. MCFI and the Diversity Team collaborate with other community agencies and businesses throughout the Milwaukee area to spread an understanding of diversity and the vision of MCFI (MCFI, 2012). The managerial principles behind the Milwaukee Center for Independence Diversity Team include members that represent a cross-section of the organization, which is structured to reflect the agency wide culture. In addition, the Diversity Team and its Director, Al Hill, have developed tracking systems to watch and ensure the progress of the agency and team mission, vision, and goals, such as the community outreach programs. Further, the team stays linked with key agency internal and external functions, such as within Human Resources, communication, and training and development team’s agency wide. MCFI was recognized for its achievements in the area of diversity within the workforce. MCFI won the 2009 Award of Excellence from the Wisconsin Association of Equal Opportunity. In addition, MCFI was honored with the 2010 Wisconsin State Society for Human Resource Management’s Workplace Diversity Award. MCFI goes far beyond mere diversity training, expanding to the creation of an inclusive work environment. MCFI’s dedication to diversity in the workplace encourages creative thinking. The agencies clients and employees represent a full spectrum of ages, disabilities, education levels, ethnicities, religions, experiences, sexual orientation, gender, opinions, beliefs, and races. MCFI considers diversity as not just a moral obligation, but visions it as imperative to the success of the organization, which is reaching as many individuals and families with special needs as possible. The MCFI Diversity Team includes internal employees as well as individuals from its affiliates and community agencies. The main objective of MCFI and the Diversity Team is to be the main point of reference for inclusion and diversity among non-profit agencies throughout the immediate and outlying communities. Additional visions of MCFI are to be the premier agency for client, vender, and employee choice in regards to services, business affiliation, and employment opportunity. I am confident in saying that MCFI is an excellent place to feel welcome, allowing myself and others to express their individuality. MCFI also allows each employee and client to learn about what makes others different, yet similar, and supporting the acceptance of all human difference. One of the positive impacts of MCFI diversity initiatives is the opportunity given to everyone to see things from different perspectives. Their voice and perspectives are heard in a safe, nonjudgmental, and bias free environment. Working with others with different attitudes, beliefs, and values provide an outstanding opportunity to expand individual knowledge, which only assists to better service the clients of the agency. Along with increased diversity comes an increase in different perspectives providing unique viewpoints for problem solving as well as co-worker and client interaction. At times, there may be barriers in effectively creating a diverse workplace. It is essential to incorporate diversity programs into the company or organizations strategic plan. Further, diversity training should also be tied into a company’ vision, goals, and objectives. In order to execute diversity training and awareness successfully, an organization or company must clearly communicate the main objectives of diversity training; establish a means of reinforcement and metrics to measure the effectiveness. In addition, a company or organization must include both minority and majority groups in strategic planning and implementation of a diversity program. I have seen and read much information on diversity and cultural training within the organization I am employed. The organization keeps its employees engaged in diversity training throughout the year. Monthly conferences are available on site to all internal staff and community guests. Conferences include topics such as the understanding of specific types of behavioral health issues and disabilities. Additionally, guest speakers come throughout Hispanic, African American, and Hmong Culture Awareness months. The opportunities to engage in and open up to awareness of different cultures at MCFI are endless. Issues and problems within the diverse workplace of MCFI are handled with an understanding that individuals are different. Employees of the organization are single mothers and fathers, individuals with disabilities, student’s health issues, and all from different religious, ethnic, cultural, and racial backgrounds and heritage. I have personal experience issues that I needed to address with management. As a full time student and a full time employee, who believe in the importance of family and work/life balance, the organization listened to my need for time off and alternate schedules to accommodate my life. Flexibility in the work place also allows for such things as difference cultural rituals and holiday celebrations that are outside the norm of western culture. I believe it is crucial for companies and organizations to consider an individual’s differences to allow for some flexibility concerning individual culture differences and life changes. With that, employees remain happy in the work place and continue to work toward the company’s mission and continue to be a productive team member. References MCFI. (2012). Diversity mission and vision. Retrieved from http://www. mcfi. net/MCFI-Diversity/Mission-Vision. htm How to cite A Multicultural Workplace, Essay examples

Managerial Accounting Personal Online Banking

Question: Describe about the Managerial Accounting for Personal Online Banking. Answer: a. Introduction The present study helps in understanding the mission and vision of the organization, corporate objectives along with the background of the three organizations and the industry. The current study also presets in detail the accounting standards as well as the performance measurements that are applicable for the three banks ANZ, NAB and Commonwealth Bank. In addition to this, the current study also helps in understanding the impact of the performance measurement and the accounting standards on the operations of the three corporations. In addition to this, the current study also elucidates in detail the role of the management accountant in assisting the process of management. The study also expounds in detail different controls in the organization. The performance of the firm the perspective of the share price movement, dividend declaration and the controls can help in analysing the financial status of the three banks ANZ, NAB and Commonwealth Bank. Review of the stated mission and vision of ANZ, NAB and Commonwealth Bank The vision statement of the ANZ Bank mentions the willingness of the company to acquire the best talents to work at the organization. The vision statement also states that the diversity of the ideas as well as experiences can be considered as the key to our success. Corporate goals of the organization Commonwealth Bank: The aim of the Commonwealth Bank is To attain indigenous employment parity within 10 years and get Indigenous employees that makes up 3% of the Australian workforce and aligns with the proportion of the Indigenous Australians in the wider national population. To ensure that the Commonwealth Bank Group can get access to funding from different capital markets in Australia as well as offshore Commbank.com.au 2016 To get a AA credit rating band and to maintain the position To ensure adequate, cost effective as well as sustainable sources of finances in the long term in order to meet the ongoing liquidity requirements of the Commonwealth Bank and to satisfy the prudential requirements implemented by the management as well as monetary authority Commbank.com.au 2016 National Australia Bank: The aim o f the National Australia Bank is To differentiate the business in the potential of clients, communities and members of the staff and to make a positive impact on the clients as well as communities Nab.com.au 2016 To meet the banking needs of the customers through the widespread international network of different branches, representative offices as well as subsidiaries in Australia, New Zealand, UK, USA and different parts of Asia. To concentrate on upholding the increasing business, trade as well as foreign direct investment flows between Australia, New Zealand, UK, USA and different parts of Asia Nab.com.au 2016 ANZ Bank: The aim of the ANZ Bank is To sustainably increase the overall sales as well as profitability Anz.com 2016 To grow faster than the norm and to detect opportunities Anz.com 2016 Background of the companies The Commonwealth Bank, an Australian Transnational Bank operates across different places that include New Zealand, Fiji, United States of America and United Kingdom. The Commonwealth Bank offers various financial services that include retail, business as well as institutional banking, management of fund, superannuation, insurance, and investment as well as broking services Whittington and Pany 2012. The Common wealth Bank can be regarded as the largest listed corporation in the Australian Stock Exchange. National Australia Bank is also one of the largest financial institutions in Australia from the perspective of market capitalization as well as customers. NAB is also ranked as the 21st largest bank in the world enumerated in terms of market capitalization. In addition to this, the NAB is also regarded as the 41st largest bank in the world enumerated in terms of total assets during the year 2014. ANZ Bank, New Zealands largest financial services functions as a subsidiary of Australia as well as New Zealand Banking Group Limited of Australia Anz.com 2016. The publicly traded bank operating in the finance and insurance sector, headquartered in Auckland, New Zealand offers products and services such as the cheque amounts, insurance, stock brokerage, investment banking, asset based lending and consumer finance. Industry Background The banking industry in Australia comprises of a number of banks that are registered to execute different banking activities as stipulated under the Banking Act 1959. The banking industry in Australia also consists of foreign banks that are also licensed to function through different branches in Australia as well as Australian integrated foreign bank subsidiaries. Background Material: Academic Theory: Company Accounting System and Performance Measurement Systems Impact of the accounting principles on the performance measurement According to the latest annual report of the company Commonwealth Bank in Australia, the management of the company presents the annual statements as per the Corporation Act 2001 as well as the Australian Accounting Standards that again conform with the International Financial Reporting Standards IFRS. The financial performance of the group expressed in terms of the net profit after tax, return on equity and Earnings per share is made on the statutory basis. Furthermore, the Management Discussion and Analysis MDA also presents the net profit after tax on both the statutory as well as cash ground. The management of the company Commonwealth Bank uses the cash basis in order to present a transparent view of the underlying results of the operation after exclusion of different items that bring in volatility and distortions. The items such as the hedging along with the IFRS fluctuations are enumerated persistently with the previous year and previous half disclosures and do not differentiate between both positive as well as negative adjustments Edmonds, Tsay and Olds 2011. The company also maintains strong capital position according to the BASEL III regulatory framework for capital and presents the Basel III Common Equity Tier I ratio on an internationally comparable basis APRA basis. As mentioned in the annual report of the corporation Commonwealth Bank, the company prepares and presents the General Purpose Financial Reports as per the Australian Accounting Standards that also includes the Australian Interpretations with the desirable quality of the AASB 1048 Interpretation and Application of Standards as well as the obligations of the Corporation Act 2001. The financial declarations of the corporation are essentially measured under the historical cost convention barring certain assets as well as liabilities including certain derivative tools enumerated at fair value (Edmonds, Tsay and Olds 2011). The measurement of the performance of the bank follows certain principles. The subsidiaries of the company are accounted for at cost after deduction of the accumulated impairments at the level of the bank. Cost is enumerated as the aggregate fair values of the assets, equity instruments or else the liabilities incurred/ supposed at the date of transaction Garrison, Noreen and Brewer 2012. According to the annual report of National Australia Bank, the management of the company also presents the financial reports as per the Australian Accounting Standards Board and the Corporation Act 2001. In addition to this, the company also follows the statutory basis as well as the cash basis for the management discussion and analysis report. In addition to this, the management of the National bank of Australia also prepares the financial statements as per the historical cost convention. This has changed by different applications of the fair value enumerations permitted by the pertinent accounting standards Garrison, Noreen and Brewe 2012. Similarly, the annual report of ANZ Bank of Australia also reveals the fact that the financial statements of the company are both prepared as well as presented according to the obligations of the Companies Act 1993, the Financial Reporting Act 1993 in addition to the Order (Anz.com 2016). Furthermore, the financial declarations are also prepared as per the New Zealand generally Accepted Accounting Practice. This also conforms with the New Zealand equal to the International Financial Reporting Standards NZ IFRS. In addition to this, the corporation also prepares the financial reports as per the historical cost convention excluding specific assets as well as liabilities that are essentially stated at the fair value Horngren and Horngren 2012. Comparative study of the Measures to maintain control The internal control refers to the process of auditing as well as accounting that can help the organization to maintain operational efficacy as well as efficiency Arens, Elder and Beasley 2012. The management of Commonwealth Bank maintains that internal control by maintenance of reliability of financial reporting, provision of timely opinion regarding the strategic objectives of the organization Auditing, assurance and ethics handbook 2012. The management of Commonwealth Bank also adheres by the regulations stipulated under the relevant accounting standards under the Australian Accounting Standards Board and the Corporation Act 2001. Again, the corporation also has an audit committee for the maintenance of control. The PricewaterhouseCoopers PwC provides the audit as well as non-audit services. The company also declares that the financial report of Commonwealth Bank of Australia and mentions that the report gives a true as well as fair view of the company and the financial position o f the consolidated statements Horngren, Harrison and Oliver 2012. In addition to this, the report of the auditor states that the financial statements comply with the Australian Accounting Standards and the Corporations Regulations Act. Similarly, the National Australian Bank also has a audit committee that can meet the control requirements. The mandate committee also helps in ensuring the integrity of the different financial controls of the bank, systems of financial reporting as well as internal standards of audit. Again, the committee for internal control also consists of minimum of three members where majority of the members of the committee are independent Horngren, Harrison and Oliver 2012. The internal control of the National Australian Bank is also maintained by the audit committee of the bank Braun 2012. The Ernst Young acts as the external auditor that helps in the regulatory audit, assessments as well as assurances for different group business entities. In addition to this, the audit committee also carries out non-audit assessments, attestations as well as assurances for group business entities. The EY is also compatible with diverse obligations that are imposed by different regulations stipulated under the Corporations Act 2001. Similarly, the ANZ Bank Limited also has an audit committee that can meet different control requirements. The mandate committee also helps in ensuring the integrity of different financial controls of the bank, systems of the financial reporting as well as internal standards of audit Jones, Atkinson and Lorenz 2012. Furthermore, the audit committee for different internal controls also comprises of the minimum of three different members where the majority of the members of the committee are independent. The controls of the management refers to the preparation of the financial report on capital adequacy in accordance with the Banks Conditions of registration, Banks Internal models for risk of credit as has been accredited by the Reserve bank of New Zealand. In addition to this, the internal controls of organization ANZ Bank Limited also includes expression of opinion concerning the supplementary information that are primarily prepared according to the schedules 4,7,13,14, 15 and 17 of t he Order and is included within notes 13,14, 26, 27,29 and 34 of the Disclosure Statement. Role of the management accountant in providing assistance The management accountants help in driving the overall business of the organization by determining the overall status as well as success of the corporation. The role of the management accountant is mainly to carry out a series of tasks in order to ensure the financial security of the organization, management of the different financial matters among many others Mowen, Hansen and Heitger 2012. The management accountant essentially handles the tasks of budgeting, managing taxes, managing assets and aiding in strategic management. In addition to this, the management accountant also prepares and presents the financial statements, assesses the overall internal control of the organization, analyzes the financial information and aids in creation of the different company budgets Noreen, Brewer and Garrison 2011. Furthermore,, the management accountant of the corporation also assists in supervision of the accountant staff, completion as well as review of tax returns and help in management of t he overall ledger Mowen, Hansen and Heitger 2012. Individual Report: The individual report focuses on the remuneration report, use of the accounting principles and standards, conceptual framework and the financial performance of the three different corporations. Analysis of the remuneration report Commonwealth Bank: As per the remuneration report declared in the latest annual statement of the company Commonwealth Bank, the statutory remuneration disclosures of the company are prepared in accordance with the Australian Accounting Standards along with the Corporation Act 2001. Incentives provided to the CEO as well as the Group executives are directly linked to the financial as well as non-financial performance of the firm. CEO receives the fixed remuneration, short-term incentive cash, equity awards, deferred cash and equity awards and previous years awards. The cash payments to the CEO are mainly based on the base remuneration as well as superannuation and the fraction not deferred. Figure 1: Remuneration of CEO 2015 ANZ bank New Zealand Limited According to the remuneration report declared in the annual statement of the ANZ bank New Zealand Limited, the company has a remuneration committee that adheres to the stipulated charter. National Australia Bank Limited In addition to this, the remuneration report of the National Australia Bank Limited is presented in accordance to the section 30 A of the Corporations Act 2001. The management of the National Australia Bank Limited also has a remuneration committee for management of the remuneration. The remuneration report mentions that the remuneration is also linked to the performance of the company. The company awards short-term incentives in addition to the fixed remuneration as well as superannuation Drury 2013. There are fixed remuneration, short-term incentive and long term and long-term incentive. The reward components consist of both cash rewards and at risk rewards Drury 2013. Figure 2: Remuneration reward component of NAB Financial performance Commonwealth Bank The financial performance of the company Commonwealth Bank can be analyzed using the prices of the shares for the last five years. The performance of the company improved as the share prices increased from approximately 34 during 8/9/2011 to 47 in 2/7/2012. Subsequently, the share prices rose to 55 during the same period in 2013. Thereafter the share price of the Commonwealth bank increased to 67 during 2014. The consistent increase in the prices of the shares reflects the improvement in the financial position of the company in the market. The performance of the shares also represents the financial position of the company. Therefore, the share price movements of the three different firms reveal the fact that the Commonwealth bank has better financial position with higher prices of the shares in the market during the same period of 2011 to 2016. The companies can use these movements in the prices of the shares as a criterion for measurement of the performance of the organization. Again, in addition to this, the dividend declaration of the company can also be regarded as the performance measurement system that can help in measuring the efficacy of the operation that in turn can help in creating the value of the shareholders of the organization. ANZ Limited The dividend declaration of the ANZ Limited has increased from 1.08 during 2011 to 1.14 during 2016. The increase in dividend payout also replicates greater value of the shareholders. The share prices of the company ANZ Bank are recorded to be 12.77 during the year 2011 September. Thereafter, the share prices rose 14.13 during the same period in 2012. Again, the share prices rose to 23.90 in 2013 and thereafter reached 30.9 in 2014. However, the prices of the shares thereafter declined during the year 2015 and 2016. The movements of the share prices reflect that the financial condition of the company was favourable for the duration 2011 to 2014. However, the performance took a downturn during the year 2015 and 2016. National Australian Bank Again, the dividend declaration for the National Australian Bank decreased from 0.87 during 2011 to 0.36 during 2016. The decrease in the dividend declaration mentions the fact that the company failed to create value for the shareholders during the period. The financial performance of the company National Australian bank can also be assessed from the share prices of the firm for the last five years. The share prices of the bank were registered to be 10.56 during 2016. However, the same was recorded to be 13.42 during the year 2011. Therefore, the financial performance of the corporation declined during the said duration of 2011 to 2016. Comparison of findings The three banks can be compared based on application of the accounting standards, remuneration report, control measures and financial performance. The chart below can explain the similarities and the differences between the three different banks. Commonwealth Bank ANZ Bank National Australian bank Accounting Standard- Corporation Act 2001, AASB and IFRS Remuneration Report- Australian Accounting Standards along with the Corporation Act 2001 Control Measures- The management of Commonwealth Bank also adheres by the regulations stipulated under the relevant accounting standards under the Australian Accounting Standards Board and the Corporation Act 2001. Again, the corporation also has an audit committee for the maintenance of control. The PricewaterhouseCoopers PwC provides the audit as well as non-audit services. Financial performance Share Price Movement: The performance of the company improved as the share prices increased from approximately 34 during 8/9/2011 to 47 in 2/7/2012. Subsequently, the share prices rose to 55 during the same period in 2013. Thereafter the share price of the Commonwealth bank increased to 67 during 2014 Accounting Standards- Companies Act 1993, Financial Reporting Act 1993 in addition to the Order, International Financial Reporting Standards NZ IFRS Remuneration Report- 30 A of the Corporations Act 2001 Control Measures The mandate committee also helps in ensuring the integrity of the different financial controls of the bank, systems of financial reporting as well as internal standards of audit. Again, the committee for internal control also consists of minimum of three members where majority of the members of the committee are independent. The controls of the management refers to the preparation of the financial report on capital adequacy in accordance with the Banks Conditions of registration, Banks Internal models for risk of credit as has been accredited by the Reserve bank of New Zealand Financial performance Revenue: Dividend Declaration: The dividend declaration of the ANZ Limited has increased from 1.08 during 2011 to 1.14 during 2016. Share price movement: The share prices of the company ANZ Bank are recorded to be 12.77 during the year 2011 September. Thereafter, the share prices rose 14.13 during the same period in 2012. Again, the share prices rose to 23.90 in 2013 and thereafter reached 30.9 in 2014. However, the prices of the shares thereafter declined during the year 2015 and 2016. The movements of the share prices reflect that the financial condition of the company was favourable for the duration 2011 to 2014. Accounting Standards- Australian Accounting Standards Board and the Corporation Act 2001 Remuneration Report- Australian Accounting Standards along with the Corporation Act 2001 Control Measures The mandate committee also helps in ensuring the integrity of the different financial controls of the bank, systems of financial reporting as well as internal standards of audit. Again, the committee for internal control also consists of minimum of three members where majority of the members of the committee are independent. EY acts as the independent auditor of the company. Financial performance Dividend Declaration: Dividend declaration for the National Australian Bank decreased from 0.87 during 2011 to 0.36 during 2016 Share price movement: The share prices of the bank were registered to be 10.56 during 2016. However, the same was recorded to be 13.42 during the year 2011. Therefore, the financial performance of the corporation declined during the said duration of 2011 to 2016. Summary of findings As per the movements of the share prices, the performance of the Commonwealth Bank can be regarded can be considered to be very satisfactory as the share prices have increased consistently over the years. The share prices of the ANZ Bank have also increased during the period. However, the share prices of the NAB declined during the said period. Therefore, the financial performance of the Commonwealth Bank can be considered to be the best from the perspective of share price movements. In line with the increase in the share prices during the period, the management of ANZ Bank also increased the dividend declaration of the firm that in turn increased the value of the shareholders of the firm and provided positive influence on the sentiments of the investors. However, the dividend declaration of the NAB declined during the period from 0.87 in 2011 to 0.36 in 2016, indicating the unfavourable condition of the firm. Conclusion In conclusion, it can be said that the present study helps in understanding the mission and vision of the organization, corporate objectives along with the background of the three organizations and the industry. In addition to this, the current accounts also help in gaining deep understanding regarding the accounting systems and principles that are followed in the three different corporations. Furthermore, the study also helps in gaining an overview regarding the impact of the accounting standards on the performance of three different banks. Thereafter, the study helps in understanding the different management controls along with the role of the management accountant in the managing organizations. Finally, the study presents a comparative analysis of the performance of the three different banks with respect to the different performance system that includes the movements in the prices of the shares and the dividend declaration by the management of the corporation. Reflective The current study has helped me to understand that the accounting standards, policies and principles that are applicable in the three different banks. The study has also helped me t understand the different performance measurements that the management of the organization applies for the enumeration of the performance. Again, the current account has also helped me to gain an overview regarding the role of management accountants in assisting the management of the corporation. Furthermore, the present study also helps in gaining overview regarding different internal as well as external controls that companies can apply for detection of the risks and the fraudulent activities and the mistakes. References Anz.com. 2016.Personal - Online Banking | ANZ. [online] Available at: https://www.anz.com [Accessed 9 Sep. 2016]. Arens, A., Elder, R. and Beasley, M. 2012.Auditing and assurance services. Boston: Pearson. Auditing, assurance and ethics handbook 2012. 2012. Frenchs Forest, N. S. W.: Pearson Australia. Braun, K. 2012.Managerial accounting. Toronto: Pearson Prentice Hall. Commbank.com.au. 2016.Personal banking including accounts, credit cards and home loans - CommBank. [online] Available at: https://www.commbank.com.au [Accessed 9 Sep. 2016]. Drury, C. 2013.Management accounting for business. Andover: Cengage Learning. Edmonds, T., Tsay, B. and Olds, P. 2011.Fundamental managerial accounting concepts. New York: McGraw-Hill Irwin. Garrison, R., Noreen, E. and Brewer, P. 2012.Managerial accounting. New York: McGraw-Hill/Irwin. Horngren, C. and Horngren, C. 2012.Management accounting. Toronto: Pearson Canada. Horngren, C., Harrison, W. and Oliver, M. 2012.Accounting. Upper Saddle River, N.J.: Pearson Prentice Hall. Horngren, C., Harrison, W. and Oliver, M. 2012.Accounting. Upper Saddle River, N.J.: Pearson Prentice Hall. Jones, T., Atkinson, H. and Lorenz, A. 2012.Strategic managerial accounting. Oxford: Goodfellow Publishers. Management accounting. 2012. London: BPP Learning Media Ltd. Mowen, M., Hansen, D. and Heitger, D. 2012.Cornerstones of managerial accounting. Mason, OH: South-Western Cengage Learning. Nab.com.au. 2016.Personal. [online] Available at: https://www.nab.com.au [Accessed 9 Sep. 2016]. Noreen, E., Brewer, P. and Garrison, R. 2011.Managerial accounting for managers. New York: McGraw-Hill Irwin. Seal, W., Garrison, R. and Noreen, E. 2012.Management accounting. London: McGraw-Hill Higher Education. Shim, J. and Siegel, J. 2012.Managerial accounting. New York: Schaum. Whitecotton, S., Libby, R. and Phillips, F. 2011.Managerial accounting. Boston: McGraw-Hill Irwin. Whittington, R. and Pany, K. 2012.Principles of auditing other assurance services. New York: McGraw-Hill Irwin.

Different Types Of Explosives Essays - Explosives,

Different Types of Explosives Purpose: To learn about the different areas of explosives and the separate explosives related to each group. Explosive adj. 1. of, involving, or characterized by an explosion or explosions. 2. capable of exploding or tending to explode. 3. potentially violent or hazardous; dangerous: an explosive situation. 4. Phonetics. another word for plosive. 5. a substance that decomposes rapidly under certain conditions with the production of gases, which expand by the heat of the reaction. The energy released is used in firearms, blasting, and rocket propulsion. The context of explosive that I am dealing with in my investigation is the fifth context mentioned above. I chose to do explosives because I am very interested in them and their abilities. Basic Description of Explosives Explosives are substances that produces a rapid, violent reaction when exposed to heat, a strong blow or a special detonator. During the reaction, explosives give off large amounts of gases at high pressure. The powerful blast of energy released during an explosion gives explosives many commercial and military uses. Explosives let construction workers clear land away for building roads or buildings with little effort. They are used in digging mines and to loosen the flow of oil deep beneath rock in oil wells. They blow away tunnels through mountains and send rockets into space. In war, explosives are used to damage cities, destroy ships and airplanes, and kill enemy troops. As you see, explosives aren't always used as harmless substances. Explosives may be solids, liquids, or gases. However, all explosives consist of a fuel and an oxidizer--a substance that supplies the oxygen needed to make the fuel burn. When the most powerful explosives detonate, a chemical reaction takes place very quickly (usually in less than a millionth of a second). Liquids and solids change to hot gases that expand with a large blast of heat and pressure. The higher the pressure, the more powerful the explosion is. There are four main types of chemical explosives--primary explosives, high explosives, blasting agents, and low explosives. Primary Explosives should be handled in small quantities. They are very sensitive to heat, and even a spark of static electricity can cause them to explode. A few primary explosives include lead azide, lead styphnate, and mercury fulminate. They are usually used in detonators to set off other explosives. High Explosives detonate with greater power than primary explosives but are less sensitive. They usually require a detonator to set them off. Common types of high explosives include nitroglycerin; RDX; TNT; PETN; and pentolite, a combination of TNT and PETN. Most high explosives are used commercially for blasting and excavating, but they also are used by the military in grenades, bombs, and artillery shells. High explosives can be mixed with substances called plasticizers to produce plastic explosives. Plasticizers, like such as oil and wax, make it easy to shape explosives into various forms. Plastic explosives have been used mostly by terrorists because of the ease of concealment but it has been used in bombs and by the armed forces in land mines. Blasting Agents are the safest and least expensive explosives used in industry. They are usually used to blast away rock in excavating and mining operations. Common blasting agents include dynamite and mixtures of ammonium nitrate and fuel oil. Low Explosives burn rapidly rather than detonate. The most common type of low explosive is gunpowder. It serves as a propellant to shoot ammunition from guns and other weapons. Fireworks are also low explosives. Below, I will talk about high explosives, low explosives, and blasting agents. I will talk about the explosives in each group separately. High Explosives Nitroglycerin Nitroglycerin, also called Nitroglycerol, is a powerful explosive. It is the principal explosive ingredient of dynamite. Pure nitroglycerin is a heavy liquid that is clear and has the consistency of motor oil. The commercial product is usually a yellowish or brownish colour. When nitroglycerin explodes, it expands to form gases that take up more than 1,000 times as much space as the liquid. That would mean that if you had 10 ml of nitroglycerin, the gases created from the explosion would be close to 10,000 ml. The explosion of nitroglycerin is about three times as powerful as that of an equal amount of gunpowder, and the explosion speed is 25 times as fast as that of gunpowder. Although its explosive capabilities are very great, it is not often used as an explosive. Doctors use nitroglycerin to treat certain heart and blood-circulation diseases. RDX (Cyclonite or Hexogen) RDX is a powerful explosive also known as cyclonite and hexogen. It

Catcher in the Rye, Holden essays

Catcher in the Rye, Holden essays School, family, girls, alcohol, money, and sex. These are all very normal but serious problems among teens. The book A Catcher in the Rye emphasizes these problems with the main character, Holden Caulfield. I think these problems and the diversity of the story are the two main reasons this book is so popular among schools. Many teens can probably relate to the problems Holden has in the story. Holden, like many teens, is failing out of school. The major pressure among many teens is to exceed in school. We are introduced to Holdens school problems near the beginning of the story, and we learn that he has already failed out of four schools. By witnessing what trouble Holden goes through from failing out of school many teens will look upon this as an incentive to try harder in school. Right as Holden was leaving school he says, I was sort of crying, I dont know why (52). This shows he felt terrible for being kicked out, and he did not want to leave. Another common problem among teens that Holden experiences is with his family. Holden has a distant relationship with his parents. The most obvious example of this is his fear to tell them about his expulsion from yet another school. When Phoebe infers that Holden was expelled she constantly says, Daddyll kill you(165). Holden commonly digresses at the subject of his parents. The next common problem is with the opposite sex. Holden has an exceedingly large problem with girls. He feels in love with all the girls he encounters in these four or five days. In addition, he has strong feelings for an old friend, Jane Gallagher. When Holden meets up with Sally he says, I didnt even like her much, and yet all of a sudden I felt like I was in love with her and wanted to marry her(124). Many teens feel this way about the opposite sex but in many cases, it is a result of raging hormones. The last things that Holden is confronted ...

WRITE AN ESSAY ON BETWEEN THE WORLD AND ME BY RICHARD WRIGHT

WRITE AN ON BETWEEN THE WORLD AND ME BY RICHARD WRIGHT - Essay Example He embarks on using fragmentation and unique perspective to help reinforce and focus on the themes of the poem.  Combining all these things makes Wright’s works on the poem potent (Harris 95-102). It is about a man who experiences the death of the victim by staring at his burnt skeleton. The reader experiences deep regrets and sadness for the victim after the initial reading. It is only after reading the poem severally that the reader gets to know the author’s real meaning. It is common for man to view tragic occurrences with remorse and pity. People cannot understand the situation unless they give it a view from the victim’s perspective. The theme of the poem becomes apparent when the central character mentally experiences the sufferings and death of the victim. Wright’s poem starts with the protagonist walking through the woods and comes across a human-like burnt-to-ashes skeleton on a tree. The initial scene represents how people and society view tragedies. The society position is of viewing adversities as terrible misfortunes. People are deeply saddened by such circumstances, but they lack the understanding of the victims emotions and viewpoint. The world remains separated from the victim until when people understand the victim’s emotions and prospective that results from the incident (Harris 95-102). As the poem continues, the protagonist view of the victims demise with an outsider’s view progresses. The protagonist experiences cold pities because of the life experienced as he continues to view and think about the death of the victim. The details of the death become apparent to the protagonist after the cold pities. When "the dry and hard bones stirred, lifted, rattled, melting themselves" into the body of the protagonist, the character now realizes the victims situation and pains. When the protagonists change to be a victim by imagination and mental processes, what the victim went through

Reflective review 'Making informed decision' Essay

Reflective review 'Making informed decision' - Essay Example Research and practical assistance are provided in this reformation center to strategize its intervention for those needing its assistance and support. To realize its programs, quality staffs are hired to provide quality services for children under its care and custody. Child protection and welfare topped as its priority agenda, especially those serving their sentences as child offenders based on the national policy and the enforcement of international rights of the child. The justice center is likewise in observance to the juvenile justice system which limits the standard age of child’s criminal liability at ten years old but the state qualified that those children between 10 to 14 years old, there is a refutable presumption that they are incapable of forming criminal intent to make them instantly guilty of committing a crime (Australian Institute of Health and Welfare, 2012, p. 1) This is handled and managed by separate laws, process and court jurisdiction for children. Child ren are therefore brought under the custody of the Justice Center in relation to the result of the judgement rendered following their prosecution out of the offense committed or they are subject for alternative proceedings based on the nature of the allegations and the capacity of the child to respond to the case (Australian Institute of Health and Welfare, 2012, p. 1). Aside from this, the justice courts also afford child protection, like in cases when they suffer from abuses or if the child is the lone witness to criminal cases. This is a mandatory function of the center to ensure the child’s welfare and to veer them from significant harm (Australian Institute of Health and Welfare, 2012, p. 1). This includes children who are suffering from severe problems on trafficking, slavery, sexual servitude, deceptive recruiting and exploitation (Australian Institute of Health and Welfare, 2012, p. 1). As of these days, the institution is challenged with the increasing number of juve niles under its custody and the limited number of quality staff that can provide responses to their needs. Thus, the management proposed to purchase monitoring technology and to mount these in the bedrooms of the children. So how does informed decision-making be done in this case? As of 2012, the statistics of juveniles in Australia sentenced by court has reached the figures of 2,537 in New South Wales, 737 from Victoria, 815 in Queensland, 532 from South Australia, 108 in Tasmania and 154 in Australian Capital Territory (Australian Institute of Health and Welfare, 2012, p. 1) . There are no records from Western Australia and in Northern Territory. Data further bared that the detention rate per 1,000 children aging 10-17 years old are 3.2 in New South Wales, 0.8 in Victoria, 1.7 in Queensland, 3.0 in South Australia, 1.8 in Tasmania and 4.3 in Australian Capital Territory (Australian Institute of Health and Welfare, 2012, p. 1). In an average rate, Australia has 2.5% youth rate dete ntion. The rate of indigenous children under detention is also different. In New South Wales, there are 29.5 rate per 1,000 children are detained as of 2012, 11.6 in Victoria, 14.4 in Queensland, 33.7 in South Australia, 5.6 in Tasmania and 57.0 from Australian Capital Territory (Australian Institute of Health and Welfare, 2012, p. 1). Considering these figures, staffs of the Judicial Center will certainly find exhausting difficulties in

Professional Organizations Essay Example | Topics and Well Written Essays - 250 words

Professional Organizations - Essay Example AACN members are virtually found in every institution ranging from progressive care units, home health and primary care settings, traditional care units, cardiac and surgical units. Members enjoy an array of benefits. First, they get up-to-date information on the constantly dynamic nursing profession. This transforms knowledge based experts into flexible health providers. They also have access to award winning publications such as peer reviewed journals, popular magazines and electronic newsletter in digital and print media. The information is critical for understanding complex elements within the nursing profession. Through the organization, nurses can validate their expertise using various certification programs offered through E-learning education courses (AACCN, 2014). Most importantly, the organization creates a platform of online connection of nurses around the world. This promotes sharing of knowledge, comparison and critical decision making. The final decision to join AACN at a later stage of my profession development remains critically based on the career match it has with my interest. Furthermore, the organization creates a global network of professionals that can advance my knowledge to a greater

Should Homosexuals Be Allowed To Adopt Children?

Should Homosexuals Be Allowed To Adopt Children? Homosexuality is a romantic or sexual fascination or natural behaviour between individuals having same sex. The word homosexual is a Greek and Latin mixture. As a sexual direction, homosexuality demotes to a continuing outline of or nature to feel sexual, care, or romantic attractions mainly to people of the same sex, it also states to an individuals sense of personal and public individuality, originate on those attractions, performances conveying them, and devotion in a society of other people who share them. Homosexuality is solely consisted of the three main groups of sexual orientation, all along with bisexuality and heterosexuality, surrounded by the heterosexual-homosexual band. Presently, the most universal adjectives is use are lesbian for women and gay for men, however, gay can demote to either men or women. Many individual who recognize as gay or lesbian, and the ratio of people who have same sexual looks are hard and tricky for researcher to calculate consistently for a nu mber of reasons. Gay, normally refers to affection and love between males. In the framework of sexuality, lesbian states only to female homosexuality. Homosexuality is also extensively come across in the animal kingdom. Homosexual relationships and actions have been approved in addition to condemned all through the proved history, depending on the type they took and the civilization in which they taken place. Homosexuals have made a decision to survive their lives with a person of the same sex. In the case, if it is man and man or woman and woman, they are cheerful with whom they are spending their life. Even though, many persons do not describe homosexuals as normal couples, they are capable to take care for a child only as any other couple is capable to. These citizens are also employed, working for the organization, love, fight, forgive and forget (Mucciaroni). To discuss more about the topic, I have organized my paper into several sections. In the first section, I discuss about the basic concept, should homosexual parents allow to adopting children. In the second section, I talk about the background and circumstances of homosexual adoption. In the third section, I converse about the disagreement to the homosexual adoption, will both parents are essential in the success of the family, misleading notion of challengers of homosexual adoption and there is no scientific proof and support which states that homosexual would be bad parent. Finally, in the last and fourth section, I talk about the rogerian discussion of solution. For number of years, the entitlement of homosexual parents to adopt children has been an extremely disputed concern. Homosexual parents and the requirement to adopt children comes with great anxieties for the terror of probable emotional and/or psychological dysfunctions that child may tolerate. At the same time, the population of homosexual is attempting to get more identification in the concept of marriage, they are also making an effort more their privileges as parents. Parents, both homosexual and heterosexual have relates to the happiness and comfort of their children. Homosexual couples should have a right for adoption since, they can make dependable and responsible and affectionate parents as well as heterosexuals. A major issue for homosexual parents is whether the attendance of having two same sex parents will modify or discord the adopted childrens public life and sexual orientation. Sexual orientation is not a foundation on whether an individual will be fit to a parent. Ma ny children have unsuitable parents of heterosexual orientation and those individuals are not considered by their sexual preference. Sexual orientation states to a continuing outline of or disposition to feel sexual, sentimental or romantic appeal mainly to men, to women, or to both sexes. It also states to a significance sense of personal and social identity on the basis of those attractions, behaviours, expressing their feelings to others, sponsorship in a society of others who share them. Even though sexual orientation varies all along a continuum from completely heterosexual to absolutely homosexual, it is normally explained in the labels of three categories such as heterosexual, means having sexual and romantic relationship mainly to members of the other sex, homosexual, relates to having sexual and romantic relationship with mainly to individuals of the other sex, and third category is bisexual, which means having a important and major quantity of sexual and romantic attraction to both men and women. Sexual orientation is separate from other constituents of sex and sexuality, comprising biological sex, is th e anatomical, physiological and hereditary features connected with being male or female, gender identity, is the psychological feeling of being male or female, and social gender role, and is the observance to social standards signifying feminine and masculine behaviour. Sexual orientation is usually conferred as a quality of the individual, like biological sex, gender identity, or age of an individual. This viewpoint is partial because sexual orientation is at all times explained in relational terms and essentially includes relationship with other individuals. Sexual performs and romantic attractions are classified as homosexual or heterosexual as per the biological sex of the individual comprised in them, relation to each other. Certainly, it is by acting, or requesting to perform, with another person that individuals state their heterosexuality, homosexuality or bisexuality. This contains simple actions as holding hands with or kissing another individual. Therefore, sexual orientation is integrally connected to the close and personal relationships that human beings shape with others to meet their intensely believed essential for love, attachment and intimacy. Additionally to sexual behaviour, these relationships include nonsexual physical liking b etween partners, united objectives and values, joint support, and uncompleted commitment and dedication. As a result, sexual orientation is not just a personal feature that can be expressed in separation and loneliness. To a certain extent, an individuals sexual orientation describes the world of individuals with whom one is possibly to discover the satisfying and rewarding relationships that, for many persons, include an important section of personal identity (American Psychological Association, Sexual orientation, homosexuality, and bisexuality). American Psychological Association supports mental health professionals to ignore pretending the effectiveness of sexual orientation change efforts by sponsoring or promising modification in sexual orientation when offering assistance to individuals concerned by their own or others sexual orientation and decides that the profits stated by participants in sexual orientation change efforts can be added all through methodologies that do not make an effort to changes sexual orientation. The American Psychiatric Association (APA) has described, some people think that sexual orientation is natural and fixed, though, and sexual orientation expands across an individuals lifetime. The American Psychiatric Association also explains that, most people feel little or no sense of selection about their sexual orientation. In a combined statement with other main American medical organizations, the APA talks about that different people understand at different positions in their lives that they are he terosexual, gay, lesbian, or bisexual. A description from the Center for Addiction and Mental Health declares that, for some people, sexual orientation is permanent and fixed all through their lives. For other individuals, sexual orientation may be solution and change over the period of time. One experiment, has explained that substantial variability in bisexual unlabeled, and lesbian womens appeal and attractions, behaviours and identities. In a recent study conducted in 2004, the female themes, both gay and straight women, became sexually produced when they pictured heterosexual and also lesbian erotic films. Along with the male subjects, though, the straight men were turned out on just erotic films with women, the gay are the ones by those with men. The experiments senior associate explained that womens sexual wishes is less strictly directed in the direction of a particular sex, as compared with mens, and it is more inconstant and unreliable from time to time (American Psycholog ical Association, Resolution on appropriate affirmative responses to sexual orientation distress and change efforts). Although, based on the American Psychological Association (APA) homosexuals were categorized as mentally deficient as recently as 1973, same-sex couples adoption emerged in the society in the response to the lack of demand for adoptable children starting in 1987. Richard Bradley, Making a Mountain out of a Molehill A Law and Economics Defense of Same Sex Foster Care Adoptions. (Jan. 2007). Homosexual couples may only obtain legal rights to a child through the process of second-parent adoption. This is a judicially created process in which the non marital partner of a childs legal parent may adopt the child, without requiring the biological parents to relinquish parental rights and responsibilities. (Bradley) However, many jurisdictions in United States do not allow homosexual couples to adopt and to circumvent this obstacle many homosexual couples resort to alternative methods for adoption, such as international adoption, the use of artificial insemination procedures, and single parent adoption prior to entering into a homosexual relationship. (Bradley) The census data from 2000 from 594000 same-sex households shows that 27 percent of the households were raising children. (Bradley) Despite the fact that many argue that children getting raised by same sex couples will be affected emotionally or psychologically, the alternative would be to leave these children in foster cares which will not afford them any permanency or stability. Children will benefit from the permanence provided by an adoptive home, as opposed to the unstable life often provided by the foster care system. Sociological studies show that there is no evidence that child of lesbian or gay parents are confused about their gender identity or that they more likely to be homosexual. (Bradley) In fact, the studies show that children, especially daughters, of lesbian parents are more accepting, have accepting attitudes toward various sexual identities, and are more willing to question their own sexuality. In 2004 the APA, an authority on human behavior, gave the following rep ort that there is no scientific basis for concluding that lesbian mothers or gay fathers are unfit parents simply because of their sexual orientations and that homosexual parents are just as likely as heterosexual parents to provide healthy and supportive environments for their children. (Bradley) Homosexual parents or heterosexual parents will have the same concerns in raising their children. Parents, regardless of their sexual orientation want to make the right decisions for their childs heath and well being. Parents are also concerned about the financial and life changes that will be imposed upon them through parenthood. In addition, to the normal parental concerns homosexuals have many other variables that they have to deal with such as, if they will adopt, have sperm donated or even get a surrogate mother to carry the child. They also have to deal with discrimination through this process since there are many social stereotypes that they will face on their journey to adopt a child. Historically, gay men and lesbians have been prevented from becoming foster parents or adopting children and have been denied custody and rights of visitation of their children in the event of divorce on the grounds that they would not be effective parents. Furthermore, they are denied legal rig hts because of fear that affects of stigmatization, poor peer relationships, subsequent behavioural and emotional problems, and abnormal psychosexual development, will damage their children. These ideologies have not been confirmed scientifically, such assumptions are too broad and vague because children of heterosexual parents still experience such problems as well. There has been a spectacular increase in the percentage of homosexual couples seems interesting to adopt children. Although, there is the increase in percentage, there have been many obstructions and difficulties from them to adopt. Such complications are like adoption agencies and some specific rules and regulations restricting them from adopting, for instance, only a number of states permit homosexuals to adopt children. As a consequence of these difficulties, they have been looking for other methods to have children. From domestic adoption agencies to independent adoptions to international adoptions to now only public adoptions, homosexuals have a range of methods of adopting, but they are behaved very in a different manner from heterosexuals. Adoption agencies should permit homosexual couples to adopt children who want love, food and protection. For many years, this argument has been taken to courts and to adoption agencies. The query is, are they so capable to be fit as parents to raise a child? In recent times, there has been an unbelievable improvement in the number of homosexual couples seeking to adopt a child. The best interest of the child is at risk when it approaches to adoption. Adoption agencies have to make sure that proper care of child will be taken, all should be supported to child, and have good responsibility in their lives also. In the case, if homosexual couples have all the superiorities to meet the necessities, they should be permitted to adopt a child. Homosexual couples must be agreed to adopt a child so as to raise a child in a secure and affectionate atmosphere. Although, they are all human beings and understand and take breathes in the same manner as a normal person, homosexuals are poorly behaved because they select to live a life in different style. There are numerous gay and lesbian people who want to become parents. Some of them bring children from their previous relationships or a number of couples permeate through artificial insemination. Other couples are looking for adoption to their favoured procedure of bringing a child into their family. Gay couples must give evidence that they have sufficient finances, good health, and emotional steadiness, proper motivation and parenting skills. These are outstanding qualifications that should be taken care of when a couple wants to adopt a child. The dilemma is, various couples are getting away with not successfully meeting with all of the given qualifications because they are heterosexual. There is a portion of preconceived propaganda about gay parenting. Such labels about gay parenting that they raise gay kids, children of gay parents have further troubles and that gay men are more possibly to sexually misuse children are inappropriate and not a true fact. In some latest studies pe rformed on the sexuality of gay parents and their children, there has been no proof to recommend that the sexual orientation of adoptive parents have an effect on the sexuality of their children. There are several citizens who are in opposition to gay couples being permitted to raise children. Homosexuals are normal people who live in our culture. The basic dissimilarity is they have decided to be attracted to people of their same gender. Homosexuals would be capable to give the love and esteem any parent gives to their child. They worry about others also, if not they are un-human and have no emotions and sentiments (Cantor, and Cantor). The gender uniqueness of preadolescent children raised by lesbian mothers has been discovered dependably to be in with their biologic sex. Having a child in a home with homosexual parents is not sufficient grounds for the child to become homosexual. There are no differences have been found in the plaything, game, or any activity, clothes, footwears, or friendship liking of boys or girls who had lesbian mother come with persons who had heterosexual mother. It is the communications and connections within the families that make the children build up their living habits instead of the sexual orientation of the parents. A rising body of scientific literature explains that children who grow up with one or two gay and/or lesbian parents and also in sentimental, cognitive, social and sexual performance as do children whose parents are heterosexual. As state laws differ on adoption rights, not all gay and lesbian individual has the same capability to adopt. The United States has a lot of children waiting to be adopted. Older children and those with some exceptional needs and requirements are specifically hard to place. Children who fit this category are in foster homes at present with gay parents who wish to adopt them. It appears to be very unwarranted and deceitful to the children to reject them for permanent and stable safety homes. Most children in the United States do not reside with two married parents. As per the 2000 census, just 24% homes were arranged of a married mother and father with their kids living at home. There are only total four states, such as, Vermont, New Jersey, Massachusetts and California allows same sex couple adoption. Some states authorizes single parent to adopt, other people opposes it. The reason for that, the gays are not permitted to get married, it can be difficult for gay people to adopt a chi ld in those mentioned states. Since, Vermont has civil unions; both parents have equivalent rights in adoption cases. The Florida court disagrees that children are better off taking care in a two-parent heterosexual household. Actually, systematic and methodical learning reveals that children who grow up in gay households are simply emotionally and socially as children whose parents are heterosexual. Researchers have proved that children are more inspired by their communications with their parents, as compared to sexual orientation. With this point keeping in mind, the American Association of Paediatrics encourages gay and lesbian couples adopting children. At last, there is no lawful reason that why gays should be rejected the right to adopt children. The rules only hurt children waiting to be adopted and withdraw loving parents who would be taking care for these children (Mucciaroni). Other communal doubts that work as obstacles to entry for homosexual parents include the fear that homosexuals have a higher propensity to pedophilia and the fear that homosexuals are simply hedonistic and cannot engage in a durable and stable relationship. There is no empirical data to show that homosexuals have higher tendencies to engage in pedophilia or child molestation. Result of a study conducted by Dr. A. Nicholas Groth shows, that there are practically no reports of sexual molestation of girls by lesbian parents and that the adult male who sexually molests young boys is not likely to be a homosexual. People are misled that the homosexual society is predisposed to sexual abuse but it is in fact heterosexuals that have higher rates of sexual misconduct with children. Furthermore, the statement that homosexuals cannot engage in a durable and stable relationship is unfair. Homosexuals have not been privileged as heterosexuals to engage in a legal marriage. And it is apparent in todays society that homosexuals still lack the recognition of a formal marriage with an exception of a few states. Many would choose to solidify their relationship through marriage and ensure stability, but are forced to cohabitate with their partner, their relationships are inherently unstable. Following are the circumstances for Gay and Lesbian Adoptions: The United States has many kids remaining to be adopted. Older children and those with particular requirements are specifically hard to place. Children who suit this group are in foster homes at present with gay and lesbian parents who want to adopt them. It is unsafe and dishonest to the children to reject them permanent protected homes. Most of the children in the United States do not reside with two married parents. In the real fact, as per the 2000 census survey, only 24% homes were created of a married mother and father with children residing at home. The Florida court disagrees that children are better developing off raised in a two-parent heterosexual family. Actually, methodical experiments which have demonstrated that children who grow up in one or two-parent gay or lesbian families only as sensitively and communally as children whose parents are heterosexual. Learnings have explained that children are more inspired by their interactions with their parents, other than by their sexual orientation. Keeping this is mind, the American Association of Pediatrics maintains gay and lesbian couples of adopting children. There is no lawful purpose why gays and lesbians should be refused the right to adopt children. The rule only harms children coming up to be adopted and removes loving parents who would be concerned for these children. If a couple has a child all through the artificial insemination, just the birth parent is acknowledged as the legal protector. All through the second-parent adoption, both parents can get hold of legal protection of the child. In the condition, that do not permit second-parent adoption, if somewhat takes place to the custodial parent, the remaining parent, still if they gave been raising the child for years, can be observed as a unfamiliar person in the sense of the law. The child may not be qualified for the non-custodial parents health insurance, social security or other insurance but that parent turns out to be debilitated. There is no other method which can be in the top attention of the child. Following are the reasons against Gay and Lesbian Adoptions: Florida disagrees that it has the right prohibition to gay adoptions since it is the states method of saying it criticizes of gay and lesbians becoming parents. The Florida court states that children are develop in homes with a mother and a father, who are married. A number of challengers fight that children of gay and lesbian parents will be the area under discussion to harassment and annoyance (Belge). Finally, this is the last and fourth section discussing about the rogerian discussion of solution. Gay couples are becoming a more common element of American society. Gays have lobbied, and in some cases at least, been awarded many of the rights that are granted to heterosexual couples (David 966). There are still many issues, however, that need to be worked out as to how gay couples fit in society and as to what rights they should be awarded (David 966). Many of these issues surround the question of whether gay couples could be fit parents (Campaigns and Elections 17). Interestingly, several states have actually banned adoptions by homosexuals (Campaigns and Elections 17). The purpose of this paper is to explore the question of whether gays should be allowed to adopt in the format of a Rogerian argument, an argument which is complete in a review of both sides of the issues and an argument which certainly results in a somewhat modified view of the positives verses the negatives of ho mosexual adoption. To do so, however, the thesis will be presented up front that: Although no scientific evidence exists that demonstrates gays would be bad parents, there are simply too many variables to be able to safely conclude they would not. To complete the Rogerian argument on homosexual adoption, we must clearly explain our elements of argument and disclaimer while at the same time avoid logical fallacies. Many feel that homosexual couples simply cannot form a nutritious family unit. There is, however, no data supporting or refuting this argument. Others argue that gays are just as capable of providing for the needs of a child as are heterosexuals. Here too, however, there is no facts demonstrating this or refuting it. Very simply, because the concept of homosexuals adopting children is a relatively new idea, no scientific studies exist that either support gay adoption or condemn it. While there is little to no facts available demonstrating that gays would be either good or bad parents, there is considerable facts showing the negative impacts of non-traditional parenting units. Consider, for example, the impacts that have been made in the name of feminism. This impact sometimes differs completely from our perceptions of the glitter and glory of modern feminism. Some of the women who have reached the peak of our quest for liberation from traditional responsibilities, responsibilities such as commitment, childrearing, and marriage, are often not really that happy or that successful. These women are more often characterized by high stress levels and emotional insecurity about whether they have really made the right life choices. The quality of parenting cannot help but be affected by this unhappiness. The point here is not that feminism is wrong but rather that immersing our children in a philosophical framework which so radically differed from the traditional frame work of earlier generations had impacts which no one had anticipated. The same could very well be true of immersing children in homosexual families. Single parent families are another example that can be used for guidance in understanding how non-traditional families can be less than optimum. These families face many unique problems related to the familial structure itself. Although the single parent structure itself does not make the single parent family inferior to traditional families, some problems ultimately result. Many more problems could be expected to result when that single parent lived a homosexual lifestyle. This is not to say that a homosexual couples in the role of the traditional mother/father unit would result in fewer problems for the child being raised in that environment, however. Problems would undoubtedly arise there as well. Among the more obvious are how would the child be accepted by its peers from heterosexual parents and how would the child form its view of gender roles? Conclusion In conclusion, the above research shows societies baseless fears against homosexual adoption. Most of these misconceptions are based on social stigmatization and stereotypes. Allowing homosexual couples to adopt will provide homes for orphans thus reducing the long-term use of foster care for children. Children flourish mentally and physically when they are afforded a stable and structured home. There is always a fear in the unknown but we cannot allow ourselves to keep the right of parenthood solely based on sexual orientation. I want you to know that I think my family is great, so why dont you people just stop all this hate? I know that love comes right from the heart. My parents taught me love from the start. -Hannah Jurs-Allen, fifth-grader, daughter of lesbian parents (Quotes from Gay Parents and Their Children). There is no exact and specific answer for the question of whether gays should be allowed to adopt a child. Certainly, there are more questions coming up than answers. Could the answer be one thing if the child being raised was intended as a subject matter of genetic makeup for homosexuality and an additional if that child were truthfully a heterosexual? The most relevant question, however is should we test with our children to find out? Logically says, no. The lack of research demonstrating that this would be in fact not unfavourably impact the child, says no.

Shakespeares As You Like It - The Transformation of Rosalind :: Shakespeare As You Like It Essays

As You Like It: The Transformation of Rosalind Many characters undergo a change in William Shakespeare’s play, As You Like It. Duke Senior goes from being a member of a court to being a member of a forest. Orlando changes from a bitter younger brother to a love-sick young man. But the most obvious transformation undergone, is done by Rosalind. Her change from woman to man, not only alters her mood, candor, and gender, but allows her to be the master of ceremonies. Celia and Rosalind are fairly happy in the court of Celia’s father, Duke Frederick. However, much to her surprise, the Duke banishes Rosalind from his court. Celia, not allowing her beloved cousin to "go it alone", decides to accompany her to where ever she may roam. They decide to search out Rosalind’s father, Duke Senior, in the forest of Arden. Before they depart, Rosalind decides that for both her and Celia’s safety, she will dress herself as a man, saying, "Were it not better, Because that I am more than common tall, That I did suit me all points like a man? A gallant curtal ax upon my thigh, A boar spear in my hand, and- in my hear Lie there what hidden woman’s fear there will- We’ll have a swashing and a martial outside, As many other mannish cowards have That do outface it with their semblances. (1:3 ll. 112-120) At first glance, this transformation is a mere change of clothes and the addition of weapons, but it goes much deeper. To Rosalind, the taking on of a man’s appearance requires certain things. She believes that while dressed as a man, she cannot bring shame to the image of a man. A good example of this is in Act 2, Scene 4, where she says, "I could find in my heart to disgrace my man’s/ apparel and to cry like a woman; but I must comfort/ the weaker