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Monday, September 30, 2019

Knowlegde management

Albert Einstein Learning Objectives After studying this week's content you should be able to: 2. 3. 4. 5. Define knowledge management, intellectual capital, and organizational learning. Identify specific ways that organizations acquire and share knowledge. Describe the knowledge creation process. Explain the role of trust in knowledge sharing. Identify organizational features which facilitate organizational learning.Lecture Overview What Is knowledge management? Knowledge creation process Tacit and explicit knowledge Knowledge sharing Definitions, history, and benefits Ability and willingness Organizational learning Data – Information – Knowledge Data Information Knowledge a set of discrete, objective facts about events Conceptualized Categorized Calculated Corrected Condensed data endowed with relevance and purpose Comparison Consequences Connections Conversation a fluid mix of framed experience, values, contextual information and expert insight.Source: Davenport & Pru ssia, 1998. Justified true beliefs (Monika, 1994, p. 1 5) the individual's ability to draw distinctions within a elective domain of action, based on an appreciation of context or theory, or both (Bell, 1999, p. Lexis) information that is relevant, actionable and at least partially based on experience (Leonard & Sniper, 1998, p. 13) a fluid mix of framed experience, values, contextual information and expert insight (Davenport & Prussia, 1998, p. 9) Knowledge Management â€Å"is the management of information, knowledge and experiences available to an organization in order that organizational activities build on what is already known and extend it further† (Mayo, 1998) Increased productivity: Greater utilization of organizational knowledge base Reduction of redundancy & time searching for info.Increased organizational cohesion & cooperation Greater organizational learning KM Proposed Benefits Reduction of duplication and time searching for information Wider application of organi zational knowledge base Reduction of pressure to do more with limited resources through building on others' learning curves Increased morale through greater cooperation Improved organizational communication and participation Where did KM come from? Three Social and Economic Trends 1. Globalization – complexity, volume, speed puts pressure on What do we know, who knows it, what onto we know that we should know. . Ubiquitous computing – premium value on knowledge that cannot be digitized, codified or easily distributed. 3 Knowledge-Centric View of the Firm capability is knowledge (especially knowledge that is specific or tacit') (Prussia, 2001) Intellectual Capital Knowledge residing in the organization†sum of its: Human Capital Knowledge that people possess and generate Social Capital Knowledge, trust, and norms of reciprocity in one's social network Structural Capital Relationship Capital Knowledge captured in systems and structures Values derived from satisfied customers, reliable suppliers, etc.Knowledge Management Processes Acquisition Sharing Use Hiring talent Communication Awareness Acquiring firms practice Freedom to apply Individual learning Experimentation Developing a Learning Orientation Value the generation of new knowledge Reward experimentation Recognize mistakes as part of learning Encourage employees to take reasonable risks Explicit and tacit knowledge Explicit knowledge can be organized and communicated from one person to another Tacit knowledge subtle information acquired through observation and experience; can't be explicitly communicated, only possible through observation and experience Two Dimensions of Explicit Knowledge Easy to communicate facts and figures models and theories protocols, procedures, formula Can be captured Difficult to communicate intuition judgment experience-based insight getting things to work in practice Cannot be captured, but can be transferred The Explicit Dimension of Explicit refers to knowle dge that has been reflected in some kind of medium such as in a document, image, process or tool.Examples: Standard Operating Procedures Manuals Checklists Computer code Tacit Knowledge Tacit knowledge is more important competitive advantage The economic significance of tacit knowledge is derived from its barriers to transferability Its economic significance is an incentive to develop better understanding of tacit knowledge in its own right. The Tacit Dimension of Knowledge Tacit knowledge is highly personal and cannot be transferred without close personal contact. A technician abandons the standard operating procedure because experience tells him that it is not appropriate in this situation An auditor digs deeper because something about the accounts makes her uneasy Two core processesCodification of knowledge into databases and repositories Facilitation of interpersonal knowledge sharing The Knowledge Creation Process Knowledge is created and expanded through: the social interactio n between tacit and explicit From individuals to the group Monika & Attacked, 1995 Sharing and creating tacit knowledge through direct experience Solicitation Externalities Articulating tacit through dialogue and reflection Explicit Learning and acquiring new tacit knowledge in practice Monika, Attacked, Kong, Ottoman Internationalist Combination Stemming and applying explicit knowledge and Knowledge creation Solicitation – move from tacit to tacit knowledge CROSS NO. 00213J e. G. New knowledge is expressed in a way that can be shared Combination – move from explicit to explicit knowledge e. G. Working side by side; e. G. Integrate with what we already know and capture in policy or procedure Internationalist – move from explicit to tacit knowledge e. G. New learning become a pattern in your repertoire, taken for granted and you forget you learned them (Monika and Attacked 1995) Managing knowledge: transformation Levels of Knowledge Types of knowledge Individual Organization tacit Databases Systems and procedures Skills Know-how

Sunday, September 29, 2019

Essay: “Man is a social animal” Essay

Society is a group of people living together for a longer time fulfilling various needs of the people. Society is the product of social relationship among individuals. They come in contact with each other through the process of give and take. A human relationship exists for the fulfillment of human needs. Within a society therefore patterns of groups on the basis of likeness and differences. Humans are social animals dependent on society for food, protection, education, comfort and various other services which the society provides. People satisfy themselves fulfilling their needs and satisfying themselves being a member of the society. The society fulfills the needs through relationship. So society has got human interactions. Interaction means the social relationship among members of the society and they are closely related and bounded together for the fulfillment of their needs. The society is organized by the process of interdependence among the groups and the institutions. Society is a permanent group and one can be a member throughout the life and society lives for an indefinite period for a never ending period. As an ongoing system, each society must fulfill certain common needs. These needs are independent of the particular kind of society and are therefore, primary needs. They define the necessary conditions for the existence of any society irrespective of its location and time space. Those having to do with the individuals in society viewed as physical organisms. The first kind of needs arises from the fact that a society is composed of separate organisms. Without these organisms that is, without a population it could not exist anymore than an organism could exist without cells. It must provide nourishment to its population and must also take provision for the protection of the members against natural dangers and enemies. The very introduction of group cooperation, however, creates new needs that refer not to the individual alone but to the maintenance of the society. These additional are peculiar to human society. The human groups meet their needs by cultural transmission. Human beings as social animals relying upon learning, produce an accumulation of culture, through the transmission of knowledge and attitudes and a system of arbitrary symbols. In a society, man is social animal who depends on other members of the society in every field of life. Humans are social animals cannot live alone in a society and also cannot fulfill his all needs without the help of others. It is natural that he has to contact with his other fellow beings to  fulfill his all needs. So it is obvious that a man is social animal.

Saturday, September 28, 2019

Challenges of Harmonization of Accounting System

QUESTION: Discuss the challenges of harmonization of accounting system. Accounting Standards are the statements of code of practice of the regulatory accounting bodies that are to be observed in the preparation and presentation of financial statements. The Generally Accepted Accounting Principles is comprised of a large group of individual accounting standards. Accounting Standards in other words can be stated as rules which govern the preparation of financial statements. They are the generally accepted accounting principles (GAAP). Where by accounting practices are the actual used practices by accountants.They are influenced by Accounting Standards, which govern the preparation of financial reports. Harmonization of accounting standards† can be defined as the continuous process of ensuring that the Generally Accepted Accounting Principles (GAAP) are formulated, aligned and updated to international best practices (GAAPs in other countries) with suitable modifications and fine t uning considering the domestic conditions. Harmonization is the process of increasing compatibility of accounting practices by setting bounds on their degree of variation.Harmonization can be defined as â€Å"the process of bringing international Accounting Standards into some sort of agreement so that the financial statements from different countries are prepared according to a common set of principles of measurement and disclosure† (Haskins et al. 1996:29). According to Wolk et al. described harmonization of Accounting Standards as â€Å"the co-ordination or similarity among the various sets of national Accounting Standards and methods and formats of financial reporting†. (Kleekamper et al. , 2002) Kleekamperet al. xplain, that the aim of the international harmonization process of Accounting Standards is to reduce or overcome differences world-wide, in order to reach a better international Comparability of financial statements. International accounting harmonization can be defined as â€Å"the process of bringing international Accounting Standards into some sort of agreement so that the financial statements from different countries are prepared according to a common set of principles of measurement and disclosure† (Haskins et al. 1996:29).This harmonization is needed due to the globalization of businesses and services and increase in cross-border investments and borrowings and academicians, regulators and governments have been constantly striving to harmonize the local/domestic Accounting Standards(AS), also referred to as Generally Accepted Accounting Principles (GAAP), with the International Accounting Standards (IAS) issued by the UK based International Accounting Standards Board (IASB) (formerly the International Accounting Standards Committee-IASC).The IASB has been trying to harmonize international accounting principles since 1973. Further, the IASB and the International Organization of Securities Commissions (IOSCO) have been join tly working on harmonization since July 1995, and in May 2000 the IOSCO finished its review of the IAS and recommended usage of certain IAS, supplemented with reconciliation, disclosure and interpretations. Some benefits of harmonization of accounting practices is as follows * It ensures reliable and high quality financial reporting and disclosures. In certain cases, it can prove to be crucial to the economic and financial development of a country * It enables a systematic review and evaluation of the performance of a multinational company having subsidiaries and associates in various countries wherein each country has its own set of GAAP * It makes the comparison of the performance of a company against its domestic and international peers easier and more meaningful * It is a precursor for accessing international capital markets which can, in turn, reduce the capital cost and consequently, improve the performance of a company * Multinational companies, the multinational companies be nefit from closer harmonization for the following reasons a) Access to international finance is easier, the international financial markets understand the financial information presented to them more easily. If the information is provided on a consistent basis between companies irrespective of their country of origin. b) Improved management control, in a business operating in several countries management control is improved. Internal financial information is more easily prepared on consistent basis if externally required financial information is required on a uniform basis. c) Consolidation of financial statement is easier ) A reduction of auditing cost due to harmonized accounting practices and standards. e) A transfer of accounting staff across national borders would be easier f) It would be easier to comply with reporting requirements of overseas stock exchanges. g) Appraisals of foreign entities for take over and mergers would be more straightforward. * International economic gr oupings, international groupings like EU (European Union) could work more effectively if there were international harmonization of accounting policies. Part of the function of international groupings is go make cross-border trade easier. Similar to accounting regulation would help this process. Government of developing countries would save time and money if they would adopt international standards and, if these were used internally, governments of developing countries could attempt to control the activities of foreign multinational companies in their own country. These companies could not hide behind foreign accounting practices which are difficult to understand. * Tax authorities, it will be easier to calculate the tax liability of investors, including multinationals who receive income from overseas sources. * Large accounting and auditing firms would benefit as accounting and auditing would be much easier if similar accounting practices existed throughout the world.Despite the imp ortance of harmonizing accounting standards, there still challenges facing harmonization of accounting standards between the member countries using IFRS (international financial reporting standard) and also between United States using US GAAP. These challenges are brought about different tax laws, different culture, different legal requirement, nationalism and different needs of financial statements. Speaking of harmonization we should put in consideration of International accounting standard board (IASB) based in UK and Financial accounting standard board (FASB) based in US. The  International Accounting Standards Board  (IASB) is the independent,  accounting standard-setting body of the  IFRS Foundation.The IASB was founded on April 1, 2001 as the successor to the  International Accounting Standards Committee  (IASC). It is responsible for developing  International Financial Reporting Standards  (the new name for  International Accounting Standards  issued afte r 2001), and promoting the use and application of these standards. The  Financial Accounting Standards Board  (FASB) is a private,  not-for-profit organization  whose primary purpose is to develop generally accepted accounting principles  (GAAP) within the  United States  in the public's interest. The  Securities and Exchange Commission  (SEC) designated the FASB as the organization responsible for setting accounting standards for public companies in the U. S.It was created in 1973, replacing the  Committee on Accounting Procedure  (CAP) and the  Accounting Principles Board  (APB) of the  American Institute of Certified Public Accountants  (AICPA). The FASB's mission is â€Å"to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors, and users of financial information. † To achieve this, FASB has five goals. * Improve the usefulness of financial reporting by focusing on the primary characteristics of relevance and reliability, and on the qualities of comparability and consistency. * Keep standards current to reflect changes in methods of doing business and in the economy. Consider promptly any significant areas of deficiency in financial reporting that might be improved through standard setting. * Promote  international convergence of accounting standards  concurrent with improving the quality of financial reporting. * Improve common understanding of the nature and purposes of information in financial reports. The two boards have been making efforts to harmonize the accounting principles, as of September 2011, there was a push to harmonize, or integrate, the accounting standards of the United States, which operates under Generally Accepted Accounting Principles (GAAP), with International Accounting Standards (IAS).The rationale is that it would level the playing field for global businesses by providing regulators, auditors and decis ion-makers (investors) uniform information based on the same accounting methodologies. Supporters believe that this would improve accountability, reduce international transactional and exchange rate risks and improve information transfer to enhance economic policy decision-making. The difference between IAS and US GAAP is that the former is more principle based and the later is rule based. The following are Challenges to harmonization of accounting systems. Licensing and Enforcement, Individual accountants, CPAs and tax lawyers worldwide would need to comply with and obtain licensing through an internationally accepted rules-making body. If he international body lacks enforcement authority, there is no prosecutorial authority for breaking international laws. However, if the international body does have prosecutorial authority over a U. S. citizen, there would arise jurisdictional and constitutional issues regarding the rights of an international body's rights to prosecute an America n under international law. Finally, issues arise from the perspective of U. S. -only based businesses regarding forced compliance IASB standards are principles-based. Thus the countries that have rules-based standards are expected to experience considerable difficulty in harmonization of their standards with IFRS. There are challenges that IASB and nations adopting IFRS need to address in the coming days.One big challenge for countries adopting IFRS is the shortage of manpower and more particularly, IFRS-trained manpower. For case in point, with just six months to go before China’s listed companies adopt IFRS, demand for accountants is rising and could run into millions in the coming years, if the new standards are rolled out for all of the country’s companies and not just the listed ones. Accountants say that the challenge for China, as it scrambles to meet the accounting shift deadline, will lie in getting its over-1,100 listed companies to establish the appropriate financial reporting systems and in training enough qualified accountants by January. The risk is that some of these companies may fail to make the transition on time.Estimates reveal that China has a shortfall of 300,000 qualified accountants and is likely to require a further three million over the coming years to keep pace with its current rate of economic growth Difference purpose of financial reporting, in some countries the purpose is solely for tax assessment, while others it is for investor decision making, Different legal systems, these prevent the development of certain accounting practices and restrict options available. The Accounting world can be divided into â€Å"those countries which have a ‘legalistic’ orientation toward accounting and those with a ‘non legalistic’ orientation† (Nobes et al. , 1997:8). The non-legalistic approach can be found in countries, which use common law. In Common law countries, Accounting does not depend upon law. Accountants (professional organizations) arrange accounting rules. Hence, it is the private sector, which determines Accounting and not the law (Choi et al. , 2002). The task of the legal system is to give an answer to a specific case rather than to formulate general rules for the future (Choi et al. 2002). The legalistic approach can be found in countries, which use the so called code (or codified) law. In contrary to the common law, the codified law system needs to develop rules in detail for the Accounting and financial reporting (Nobes, 1994). This means that â€Å"Accounting rules are incorporated into national law and tend to be highly prescriptive and procedural† (Choi et al. , 2002:43). In these countries the role of law is to describe behavior, which isconsidered to be acceptable in the society (Choi et al. , 2002). Different user groups, countries have different ideas about who the relevant user groups and their respective importance.In USA investor and credit groups are given prominence, while in Europe employees enjoy a higher profile. Provider of finance, there three main sources for external capital are shareholders, banks and government (Hill, 1999). It varies from country to country, which of these three provides most of the financial capital to companies. In countries like Germany and Italy banks provide companies with capital. In countries like England and the United States shareholders provide companies with capital. The government is the provider of capital in countries like France and Sweden. (Hill,1999) This diversity of capital providers means that Accounting Practices differ in order to satisfy needs of capital providers.In the case of shareholder ownership, (e. g. in the U. K. and the U. S. ), information disclosure will be more important than in countries, where capital is raised from banks or governments. This is explained by the fact that in the latter countries information will be transmitted more directly. (Radebaugh a nd Gray, 1997) It is impossible for a company to inform each shareholder with its specific information needs, because they are a big and unorganized group. Therefore financial statements in the US and UK are â€Å"oriented toward providing individual investors with the information they need to make decisions about purchasing or selling corporate stocks and bonds† (Hill, 1999:593).Tax laws, the key question here is to ask, how much taxation regulations determine Accounting measurements. In countries like the U. S. , U. K. and Netherlands there is no interplay between tax and Accounting law. When Accounting Standards are developed, the only focus is how to conduce the information function. Questions about taxation are not considered in those countries (Achleitner, 2000). In contrary, in nations as France and Germany, tax and Accounting Systems are ruled equal (Nobes and Parker, 2000). There is the principle of decisiveness in continental European countries. This means that the profit of the balance sheet is at the same time the foundation to snap income taxes (Achleitner, 2000).In Tanzania income tax act is in dis agreement with some accounting procedures like computation of depreciation, Bad debts and therefore disagree on how accountant compute organization profit and therefore in Tanzania should prepare to set of financial statement one for tax purposes and the other for other users of accounting information. Cultural differences result in objectives for accounting systems differing from country to country for example Islamic laws does not recognize the use of interest rate. The lack of strong accountancy bodies, many countries do not have strong independent accountancy or business bodies which would press for better standards and greater harmonization.Unique circumstances, some countries may be experiencing unusual circumstances which affect all aspects of everyday life an d impinge on the ability of companies to produce proper reports, for example hy perinflation, civil war, currency restriction. Nationalism is demonstrated in an unwillingness to accept another country’s standard. The Financial Accounting Standards Board (FASB) in the U. S. is responsible for setting accounting standards based primarily on â€Å"Federal securities laws and state CPA licensing laws. † All countries have specific securities laws, tax laws and banking and financial regulations that dictate accounting principles. Furthermore, in the United States, there are individual state laws that govern business, banking and insurance activities. Adopting international accounting standards would not only conflict with U. S. tatute law, but also constitutional law associated with â€Å"states' rights. † Stable Platform, Beginning in 2005, all 7,000 EU publicly traded companies are required to apply IFRS in the preparation of their consolidated financial statements. This represents yet another challenge as preparers of financial statements fro m Latvia to Portugal and from Poland to Sweden grapple with unfamiliar requirements. In preparation for this sweeping change, the IASB completed its â€Å"stable platform† of standards in March 2004. New and revised standards included five new IFRSs and 17 amended IASs, resulting from the IASB’s Improvements Project and Phase I of its Business Combinations Project.Some of the more significant revisions to IFRS that resulted from these projects include: * The LIFO method for costing inventories is no longer allowed; *   The concepts of â€Å"fundamental error† and â€Å"extraordinary items† are eliminated; *   Trading securities are now included in a larger defined category of financial instruments â€Å"at fair value through profit or loss† and entities may designate any financial asset or liability into this category (commonly referred to as â€Å"the fair value option†); *   Fair value hedge accounting may now be used more readily fo r a portfolio hedge of interest rate risk; *   Guidelines for share-based payments have been added;   The pooling-of-interests method for business combinations is no longer allowed; *   Goodwill is no longer amortized, and negative goodwill is not recorded in a business combination World wide acceptance, National accounting standards are highly politicized and there is often a natural tendency to place the interests of the national economy ahead of those of the global economy. Private sector businesses and professional accounting bodies also have a vested interest in accounting practices and financial reporting. Pressure from these groups to change or reject certain standards can carry a lot of weight with political decision makers. Adopting international financial standards is met with additional challenges in developing countries. They often lack the resources and infrastructure to adapt national legal and legislative frameworks in which to house the standards, making proper implementation difficult.Training and Retraining, When a country decides to harmonize with the international standards, its companies, accountants and auditors need to be retrained in the new standards and reporting procedures for financial statements. College and university programs in this field also have to undergo significant changes in order to educate new people entering the profession. Before any of this can happen, trainers and professors will require training so they can instruct professionals and students. This will require the development of new learning materials and curricula, new examinations for professional licensing and new accounting software and reporting systems. To further complicate matters, the adoption of harmonized standards has to be phased in, so for a number of years, two different systems are in operation. Such a omplex transition requires a lot of safety mechanisms to ensure it achieves uniform results. To sum up with, Harmonization of financial statem ent is very crucial for accounting profession and also for the global business growth especially for multinational companies which will now find easily in preparation of parent and subsidiary financial statement since have to be prepared according to IFRS. IFRS IS very important to developing countries like Tanzania such as increasing confidence of investors, reduce cost of doing business, facilitate smooth operation of international groupings like EAC and the countries accountant become competitive worldwide. REFERENCES WORD LENGTH: 3517 words Arbnor, I. Bjerke, B. (1997): Methodology for Creating Business Knowledge, Sage Publications, Thousands Oaks, 2nd edition. Ghauri, P. ; Gronhaug, K. (2002): Research Methods in Business Studies, Prentice Hall, London. Choi, F. ; Frost C. ; Gary, K. (2002): International Accounting, Prentice Hall, New Jersey, 4th edition. Choi, F. ; Mueller, G. (1992): International Accounting, Prentice Hall, New Jersey, 2nd edition. Epstein, B. ; Mirza, A. (2 001): IAS, Interpretation and Application, John Wiley ; Sons, New York. Ghauri P. ; Gronhaug, K. ; Kristianslund, I. (1995): Research Methods in Business Studies: A practical guide, Prentice Hall, Bodmin. Gummesson, E. 2000): Qualitative Methods in Management Research, Sage Publications, Inc, Thousand Oaks, 2nd edition. Helgesson, T. (1996): Culture in International Business: an Introduction, Academia Adacta, Lund. Hill, C. (1999): Competing in the Global Marketplace; Irwin McGraw Hill, Boston, 3rd edition. Hofstede, G. (1991): Cultures and Organizations: Software of the Mind, McGraw-Hill Book Company, New York. Howard, K. ; Sharp, J. (1983): The Management of a Student Research Project, Gower Publishing Company Ltd. , Aldershot. Johansson, L. (2000): Introduktion till Vetenskapsteorin, AIT Falun AB, Stockholm. Kam, V. (1990): Accounting Theory, John Willey and Sons, New York, 2nd edition. 70 Kleekamper, H. ; Kuhlewind, M. ; Alvarez, M. 2002): Grundlagen, Ziele, Organisation, Entwic klung und Bedeutung des IASB, in: Rechnungslegung nach International Accounting Standards (IAS), editedy by Baetge, D. ; Kleekamper, H. ; Wollmert, P. ; Kirsch H. (2002), Schafer-Poeschel, Stuttgart, 2nd edition. Naciri, A. ; Hoarau C. (2001): A comparative analysis of american and french financial Reporting philosophies: the case for international Accounting Standards, in: Advances in International Accounting, edited by Sale, J; Salter, S; Sharp, D. (2001), Elsevier Sience Ltd, Oxford. Nobes, C. ; Parker, R. (2000): Comparative International Accounting, Financial Times – Prentice Hall, Hartlow. Nobes, C. 1999): Towards a General Model of the Reasons for International Differences in Financial Reporting, in: International Accounting and Comparative Financial Reporting, edited by Nobes, C. (1998), Edward Elgar Publishing Limited, Cheltenham. Nobes, C; Mueller, G; Gernon, H; Meek, G. (1997): Accounting an International Perspective, Richard D. Irwin, Inc; Chicago, 4th edition. No bes, C. (1994): Accounting Harmonisation in Europe: Process, progress and prospects, FT Business Information Ltd, London. North, D. (1990): Institutions, Institutional Change and Economic Performance, Cambridge University Press: Cambridge. Miles, M. ; Huberman, A. (1994): Qualitative Data Analysis – An expanded source book, Sage Publications, Inc, Thousands Oaks, 2nd edition. Mueller, G. 1997): Harmonization Efforts in the European Union, in: International Accounting and Finance Handbook, edited by Choi, F. (1997), Wiley and Sons, New York, 7th edition. Mueller, G. ; Gernon, H. ; Meek, G. (1991): Accounting – an International Perspective; Richard D. Irwin, Inc; Homewood, 2nd edition. Radebaugh, L. ; Daniels, J. (2001): International Business, Environment and Operations, Prentice Hall, London, 9th edition. Radebaugh L. ; Gray S. (1997): International Accounting and multinational enterprises, John Wiley and Sons, New York, 4th edition. Remenyi, D. ; Williams, B. ;Money A . ; Swartz E. (1998): Doing Research in Business and Management: An Introduction to Process and Method, SAGE Publications, London. 71 Riahi-Belkaoui, A. 2000): Accounting Theory, Thomson Learning – Business Press, Padstow, Cornwall, 4th edition. Roberts, C. ; Weetman, P. ; Gordon P. (1998): International Financial Accounting – a comparative approach, Financial Times Pitman Publishing, London. Samuels, J. ; Piper, A. (1985): International Accounting: A survery, Croom Helm, London. Wolk, H. ; Tearney, M. ; Dodd, J. (2001): A Conceptual and intestinal Approach: Accounting Theory, South-Western College Publishing, 5th edition. Wollmert, P. ; Achleitner A. (2002): Konzeption der IAS: Rechnungslegung, in: Rechnungslegung nach International Accounting Standards (IAS), edited by Baetge, D. ; Kleekamper, H. ; Wollmert, P. ; Kirsch, H. (2002):, Schafer-Poeschel, , Stuttgart, 2nd edition.

Friday, September 27, 2019

Cultural References in Translation Essay Example | Topics and Well Written Essays - 1000 words

Cultural References in Translation - Essay Example What makes people a group are not only the affinities of its members, but rather the diversity its members have towards what stands outside of it: the action of culture is similar to the two faces of a wall, which both encloses and, on the other side, protects from what is unknown and obscure, from what is foreign. And the language is the most important (and most efficient) wall a group have to protect its society, its structures and its culture. As the language is the main vehicle (and product itself) of a culture, it is almost impossible to translate the same cultural reference in a different language: the final result will always be lacking something in the power of the form or in its deep meaning. Obviously, this problem is minimum in translations between two similar languages, such as Slovenian and Russian are, or between two societies which have several believes in common, but the problem still remains, because it is impossible to transpose both the meaning and its form, even if we consider the French and British societies, quite different for many aspects, such as independent linguistic origins, but extremely similar for history and development.It is a nonsense to think of a word as a simple 'label' of just one concept3, because a single concept, especially the ideas expressing historical or traditional objects, has different meanings, according to the culture or society it refers to. It is enough to consider the diff erent values that the word Renaissance has: although it points to a defined period of British history, the Italian word Rinascimento refers to a definitely different historical period (1385/1492) and, moreover, to a completely separate sets of values. This is nothing but an insignificant example, but it portrays the misunderstanding a cultural reference could generate: a word achieves a meaning depending on the environment it surrounds it, and in this case it would consist in a wrong interpretation of history. Transposing a meaning is sometimes even impossible: if we consider the fact that English Language has neuter form, while French has not, or if we consider the fact that adjectives have feminine forms in French and English have not (Mon cher/ Ma chre vs. My dear), it is easy to understand how difficult is for the translator to transmit both meaning and form from a language into the other. Even mere objects, such as houses, cars and so on, achieve (or miss) some original feature s of theirs when translated. The word bois describes a wood and evocates the features a wood has in France, describes the species of trees this wood is made of, recollects the sounds of the animals peopling it: it creates an image which has nothing to deal with a wood situated in New Zealand. Obviously this problem is avoided in movies, illustrated books, or children books, as the features of the objects are defined and the words are not requested to portray what has already been constructed by the image, but it remains in literature, especially when a word

Thursday, September 26, 2019

Foreign Policy Decision-Making Essay Example | Topics and Well Written Essays - 250 words

Foreign Policy Decision-Making - Essay Example 1986 foreign policy decision- making article by Ostrom and Job, the theory of the presidential decision-making is based on the roles; the commander-in- chief, the chief executive, and the party leader. Of these three, this paper looks into the best foreign policy approach that effectively explains the Ostrom and Job’s hypothesis and expectations. The interest of the United States at the international scene, that focus on the U.S. expansion and influence in the world has in the past formed the basis of the U.S. politics ever since. A president’s scorecard only begins by the foreign policy approach applied during his or her regime. As the chief executive, the president is expected to respond swiftly to the domestic interests like the public’s foreign policy and economic concerns. As the party leader, the president’s decision making process must take into account of his popularity and election cycle. For these two approaches, the president uses his power as the commander-in-chief to focus on the global politics, basically being very keen on the national security and the influence abroad. Therefore, whenever the president makes a foreign policy decision, the decision must be backed by the political and the public goodwill. This policy supports the Ostrom and Job’s hypothesis. Mitchel and Moore summary should be based on the fact that the presidential decision making for international issues is backed by his political survival and of the American interest. This conclusion does not contradict Ostrom and Job’s expectation. The theory of the cybernetic model of presidential decision making best explains Mitchel and Moore’s findings. Truly, the presidential survival in the American politics is mainly on the policies that the president applies, especially abroad. As the most powerful nation in the world, the decisions made; political, economical, or military decisions, are very critical to the American people and the

Integrate technology lesson plan into my middle school PE class Assignment

Integrate technology lesson plan into my middle school PE class - Assignment Example W. Woodbury Middle School (2012). The integration of digital bulletin boards would be directed towards engaging the requirements and objectives of International Society for Technology in Education (ISTE) for technological competencies in students. Moreover, students earn points while undertaking physical activities of their choice and interest, which adds up to their overall performance. Hence, higher order skills remain essential in providing students the opportunity to live productive lifestyles and learn effectively in the increasingly digital world and evolving global society. In the end, integration of technological competencies into PE class activities makes a difference through the mastery of essential skills for becoming productive adults in society. The incorporation of technology competencies remains increasingly significant for students preparing to live, work and contribute to the social material of the society according to ISTE (2007) objectives. Firstly, the course objectives would be to stimulate collaboration and cohesiveness in students during off school hours. Secondly, to enable students communicate through digital means in arranging and informing other students of group workout schedules, personal reflections, and positive feedback. Thirdly, to enhance the ability of students to stay connected along with possessing various ideas in fulfilling the ‘Weekend Warrior’ program or take home PE sessions. Lastly, to engage the requirements of the National Education Technology Standards for Students on Collaboration and Communication in integrating appropriate technology competencies under ISTE guidelines. Furthermore, these course objectives would respond to the identified needs based on technology standards suc h as the need to acquire and develop higher order skills, personal reflection, sense of community and collaboration. These needs would be fulfilled beyond the normal PE classroom

Wednesday, September 25, 2019

Discuss the problems faced by not for profit organisations Essay

Discuss the problems faced by not for profit organisations establishing meaningful performance measures for control purposes - Essay Example Such goals require they follow a particular legal scrutiny within their organizational structure and strong leadership that utilizes its resources to achieve that goal. A not for profit organization begins its role generally for an altruistic purpose, and is centered on the motivations of their entrepreneurs1. Hence it can be deduced that most of the effort towards the organization’s goal is led by leadership of the entrepreneur. Not-for-profit organizations may be registered are corporations but they do not issue shares, so they are either headed by an entrepreneur, a board of governors, board of trustees or board of directors. Not for profit organizations also enjoy the benefit of tax exemption, a common liberty from most governments to encourage such organizations. Nevertheless these organization are also closely checked by the government through three modes of governance2: The media in the general course of business does the effective work of a watchdog in terms of looking out for fraudulent activity in any sector. Their responsibility to bring publicity makes NFP a part of their agenda well. NFPs have a Board of Directors or Donors who are part and parcel of the company serving as owners. As they all commit to a common interest, the Board also ensures they are meeting their target mission effectively and their money is being properly spent. Besides these external forces of performance measures, there is are ways to measure performance internally like other organizations. For not for profit organizations they face much more difficulty while measuring their performance because their bottom-line is no longer in terms of money. Since their objective is generally to meet some socially desirable need of a community or its members, none of them can be quantified perfectly3. As important as performance measure is for the prosperity of any organization, each NFP organization develops its own criteria for developing performance. When a need

Tuesday, September 24, 2019

Movie Summary and Review Essay Example | Topics and Well Written Essays - 500 words

Movie Summary and Review - Essay Example e of India from the hands of the British through numerous and lengthy non-violent protests of Mohandas Karamchand Gandhi can be seen as an example of how agents of social changes can be mediated through the leadership of one person. The movie shows viewers how the death of a celebrated icon could affect people and politics by showing the death and funeral of Gandhi first before moving backwards to the experience that changed his outlook and beliefs, which was being kicked out of the first-class car despite having tickets, during a train ride in South Africa (Attenborough, 1982). It is through experiencing the harsh reality of the oppression of native people and minorities that Gandhi wakes up and begins his non-violent revolution in the liberation of India from the British, and the quest for peace among its citizens. However, despite his efforts in unifying India, the majority of Hindus and Muslims were unable to bring a compromising solution apart from the separation of the Muslims as a country from the rest of the Hindu population, and while he was able to sway the beliefs of most people, there were still some detractors which do not believe in his ideals of unification and passive-resistance (Attenborough, 1 982). This leads to his assassination and death in 1948, which became a major event among the lives of most members of the Hindu population, and made Gandhi an icon of peace. The movie was able to portray numerous social issues, such as the violation of human rights, the inability of people with different mindsets to work together with trust, and the difficulties of standing up for one’s position without offending others or ending up becoming too passive. What made Gandhi seem like a great soul to most of his followers, and the people around him was that he was able to show authenticity of his actions, a passion for what he believes, and a strong sense of morality even when he was kept behind bars numerous times, which were all hard to do during the

Monday, September 23, 2019

Analysis of market and arrangement of production Essay

Analysis of market and arrangement of production - Essay Example ated that the oil and gas liquid output will remain no more than 3.54 mn b/d by the year 2011 though the country has pumped about 3.67 mn b/d last year. Oil consumption in China is expected to increase by 28% by 2011. Therefore the import of oil is expected to be 5.85 mn b/d by 2011. The overall business environment for oil and gas is moderately attractive from a regional perspective because political risk is overwhelmed by a strong and sustaining growth of demand for energy. There is a positive reserve for international oil and gas companies to take part in this competitive market. Economic risk is moderate and regulatory norms are set to make progress. China is an important nation in Asia for long, medium and short term oil and gas growth and demand that attracts energy sector investors (The China Oil and Gas Report 2008.) The Chinese oil and gas market conducts activities of storage, refining, exploration, production, transportation, development and marketing (King,2008). With augmented force for bigger oil manufacture and new basis of energy, opportunities to spend in oil and gas business are growing. Unearthing of new sources of oil and gas as well as persons eager to put their cash on the line is imperative to the oil and gas industry. Oil companies are in want of financiers to fund research, for the growth of new technologies, and the hunt of new sources (Richards) China is now a net importer of oil. It consumes nearly five million barrels of oil per day. Out of this requirement, one third is imported. It is expected that China will consume seven million barrels per day by the year 2020. in view of the above mentioned forecasts government sponsored groups have started functioning for devising objectives in this area. One of the main plans formulated is in the area of marketing oil and gas products (PETROCHEMICALS, CHEMICALS, OIL & GAS INDUSTRYWORKING GROUP.) The pricing device has been correspondingly continuing towards semi liberalised bazaar value

Sunday, September 22, 2019

ICT Coursework Essay Example for Free

ICT Coursework Essay Mellor Village is an area that only has three doctors who all work individually in the same community. I am their ICT system analyst to help them through the process of creating a better organised health centre. This medical centre will be named Mellor Village Health Centre and will have new logo and slogan and I will create a database too. The new medical centre will have a sufficient amount of staff which will include the following: * 3 doctors * 2 medical centre nurses * 2 district nurses * 1 health centre manager * 1 secretary * 3 receptionists * 1 counsellor * 1 health visitor * 1 midwife PROBLEMS * The first problem is that all the patient records are on a paper-based system, there are no computers . This is risky because papers and files can get misplaced. So loads of files in cabinets takes up a lot of space. Also tea could be spilt on it by accident and important patient information would be destroyed. * Another problem is that people make appointments and they dont turn up or forget they had one. This creates confusion and wastes the doctors time. Also minor appointments take up the time which could be needed for emergency appointments. * Staff need to be trained on how to use the computer whilst putting patient records on it and this is a major necessity. * Also there will be more staff so more money will be needed to give out wages to everyone and there wont be enough money to give out. SOLUTION * The solution to the first problem is that by creating a computer system the records of all the patients will be put on the computer and they wont take up any space because everything will be stored on the computer. Also they will stay safe on the computers, this means there will be as revolutionary paper-less office. * Staff will be the only ones to view patient information so this will reduce the risk of hackers hacking in the files. * Another solution is that creating a logo and a slogan will be very easy because it will be done using the computer. Which will be efficient and there will be a variety of choices for my logo and slogan. Plan For Relational Database I will create my relational database by going onto Microsoft access. There I will create one table in design view to store each patients main records of contact. This will be table 1 and it will have records such as; * Title * Surname, * Forename, * Address, * Medical No, * Telephone, * Medical history * Gender The medical number will be the primary key. Further I will put the patients information in and save this as table 1 and close it down. I will then create a second table in design view which will be called table 2. It will have fields such as: * Surname, * Medical number, * Doctors name, * Date of appointment * Time of appointment * Ailment. The medical number is the primary key because it is the unique key field for each record. I will put each individual persons information in detail in this table. I will then save this as table 2 and close it down. There will be two tables because one will just include identity and address of the patients. The second table has to be made because it is more in-depth information into each persons medical services and problems. I will go on tools -relationships and add table 1 and 2 and close it down. Thirdly Ill go on relationships edit relationships and go on create new and press ok. Furthermore, I will click on enforce referential integrity and Ill click create. This will be saved and closed. Furthermore by clicking on + on each record of table 1 that persons appointment time and table 2 information will come up. This is a relational database in which both tables relate to each other. The importance of a relational database is that all the data doesnt have to be stored in one large table and all the data is linked together by the key fields and the database management system. It is more better and beneficial than a flat-file database. Feasibility Study The computerised solution will reduce paperwork because all patient records will be stored on a computer system. All the data will be on a database. This will reduce the amount of files and filing cabinets. The solution speeds up the process considerably, because it takes less time to store data on a computer, and it doesnt waste the doctors time. So if the staff works for less hours they will be paid less wages, which will mean the centre will have to give out less money. It also creates fewer mistakes because the spellchecker corrects and identifies the errors in grammar with validation and verification. It provides better reports for the managers because they are clearer, neater and more presentable. These potential benefits outweigh the costs involved of introducing the new system. This is because the benefits are: * That time is used efficiently and not wasted. * It is also easier to make a back-up copy after typing something up. * There is ultimate accuracy because the spell checker identifies the mistakes. These are then verified and validated.Fewer mistakes are made and this is how the computerised solution will improve and increase accuracy. * The Data Protection Act will keep the patient details and data safe by password protection. This reduces the risks of hackers gaining access to confidential files. The costs are: * that the computer could be hacked in or files could be lost. * The computers take up a lot of space too. * Viruses could delete all the information. * There are more staff so more wages has to be given out. * The staff have to be trained on how to use the computer if they dont know. This will cost money and time. * There are health and safety risks because eyes will be strained and eyesight could get worse. * Also they could have back ache and hand ache with sitting in one position too long and holding the mouse for long periods.

Saturday, September 21, 2019

An Overview Of Next Plc Marketing Essay

An Overview Of Next Plc Marketing Essay The only way to attain the successes the company has experienced in the past few years in terms of growth of sales and profits is to see what opportunities lie on the horizon. In order to identify these opportunities, the Marketing Department of Next Plc has performed a series of internal and external scans throughout the company. This report contains an analysis performed on the micro and macro environment of NEXT PLC. The outcomes are presented in the form of a SWOT (Strengths, Weaknesses, Opportunities and Threats) analysis of the company. Furthermore there is a focus on the environment that the company now is in by a PEST analysis (Political, Economic, Social and Technological) and a scan based on the Five Forces Model of Michael Porter. Based on the data gathered by the Marketing Department, we have constructed a Mission Statement to provide the company vision and a sense of direction. All the above mentioned activities are performed in order to create options for future strategies to expedite further growth. The NEXT Company has been performing very well in the last years, sales have increased with more than 100% since 1995 and it increased 20% in the last year. If one looks at the competitors in the market: the department store Marks Spencer and the Arcadia Group (formerly Burton), the sales outcomes are less favourable. You can conclude this by looking at table 1 and 2 down below. Next Plc is one of the innovative companies in the market and was one of the first to adopt and develop an Internet based home shopping branch as a high street retailer. Though competitors (Arcadia) also do business in this channel of retail, it is a highly lucrative way of offering products to customers and has a large growth potential (see table 5). Maybe one of the biggest advantages is the lower fixed cost that Internet selling brings with it because of reduced personnel cost and no shops are needed. One of the strengths the company also has established is a good brand posture. The NEXT brand states individual style, good quality and value for money. Everything in the stores is labelled ‘NEXT and no other brand is sold inside the stores, the brand is perceived by the audience as top quality for an affordable price. 1.2 W E A K N E S S E S : Poor Planning The Gross Profit level of NEXT PLC was lower than the previous year. One of the reasons we found of this occurring is that there have been higher stock levels throughout 1999 and there is an increased proportion of sales made at below full price level. (Daily Mail, City and Finance, 16 Sept 1999) Expensive Currency logo.gifThe expensive pound in contrast to other continental currencies will hamper growth in any main land expedition the company will be participating. The pound is expensive for continental customers and will prefer mainland stores such as ESPRIT and HM. topesprit.gifOne can also see this in the companys results of the year ended January 2000: Sales in overseas stores are declining in turnover when reviewing the change throughout the year. 1.3 O P P O R T U N I T I E S Consumers preference: Large shops In a recent inquiry, Mintel found that most people like to shop in large businesses with a big offer of different types and makes of clothing as you can see in Table 5. Especially men, prefer, when they go out for the purchasing of new clothing, to go to one shop that has it all instead of walking from the one shop to another. E-Commerce logo_skydigital_new.gifThe development of the home shopping channel in the form of internet and digital TV still is in its infancy and can be exploited more. However, one can see in tabel 5 that the online shopping sales are almost doubling every year. People are buying more and more computers, yet the real opportunity lies not in this form, yet in the form of digital TV (see table 6 and 7). Almost everyone has a Televsion: 97%, yet not everyone has a computer 33% in 1998 with an increase of approximately 5% annually. Expand Into new Target Group The company could, as a result of the trend stated at the threat side of the SWOT analysis, expand into a new buyer group. In this way the company could use the threat of decreasing population of targeted age group as an opportunity. In order to reduce the dangers from reduced sales and get an extra benefit from the new people targeted, NEXT can open a shop under a new name or expand the product range in the existing stores. 1.4 T H R E A T S : Over Crowded Market The clothing retail market as well as department stores faces a highly competitive market. The market is overcrowded and still new entries are coming in from the main land (discussed later). Due to this costs rise and profit falls, for the companies have to make people aware of their products (as can be seen in table 1 and 2 of this report). In the future, to make the market healthy again, there have to be some acquisitions. This must be done in order to lower supply. In combination with a stabile or weakly fluctuating demand, this will make it possible for companies to rise prices again and restore profit margins. Population of Target Group Decreases The number of people in the age group that is targeted is declining. This is due to the fact that the baby boomers of the fifties are almost at pension age and the trend of smaller families is sustaining. The main target group of NEXT is people between 18 and 35 and as shown in table 5, one of the largest age groups (25-34) is moving out and as a substitute there is a 6.5% group moving in in the age category of 10-14. This will definitely cause reduced sales in the next 10 years and the retailers will have to look for another source of income. The trend of price offs is ruining the market; reports of lower profit margins are coming from all the companies in the sector, as can be seen in the financials of the competitor companies at the beginning of this report. The price offs are an outcome of the fact of another threat; the market is overcrowded. Since NEXT has not had much trouble with the growing competition, this problem can hurt business seriously. If people get used to the price promotions, they will be reluctant to pay more for the product in the future and that means death for the market. One advantage of this occurrence is that it will drive out the unhealthy part of the market as Sears PLC, who was dismantled last year. (taken from Mintel) Even after knowing the fact that the market is over crowded, the German fashion retailer ESPRIT wants to re enter the market after abandoning it a couple of years ago. ESPRIT is a company that has all the necessary traits of a company to enter the market, for it has a large capital basis, a lot of experience and can create economies of scale. Also with its brand it has a greatly differentiated product, which will create interest. (The Sunday Times 28 nov 1999) The expensive pound relative to the continental currencies and the Euro has made it hard for British companies to expand into the continent. This brings a disadvantage and an advantage; UK products are expensive for continental citizens, yet the costs for the company are lower, because you get a lot of Euros out of a pound. Due to the European unification and the laws that came with it, the British government can not do much to steer the industry sector, for it will then be seen as an act against the monopolies legislation. Also the reluctance of the UK to join the Single European Currency in an entrepreneurs point of view was not such a wise choice, looking at the possible as well as current economic and business related outcomes. Some international companies are pulling out or demand to be invoiced in Euros. 2.2 E C O N O M I C As stated at the threats for the company, the population structure is changing because of the ageing of the population. The concentration of the age groups will shift to an older one because of the tendency of smaller families. People tend to be more active in the last few years and outdoor weekend activities are more popular than ever before. The population is more mobile. On there free time and is willing to spend more on the attributes concerning these activities such as clothing. On the other hand there is also a trend that there is more need for casual dressing instead of the more formal requirements that used to be present at companies. The introduction of the ‘casual Friday and home working makes this possible. 2.3 S O C I A L / C U L T U R A L The consumers spending budget has increased significantly in the last few years due to the upturn in the economy. The ongoing trend of the last few years is the relaxation of dress codes throughout companies. A lot of corporations have adopted the ‘casual Friday as a day where the dress code is less strict and there is no need for formal dressing. Due to the fact that people are spending more time in leisure activities, demand for other fabrics and clothing was created that would suit their needs in their free time activities. Active leisure is more popular now. The current technological advances in clothing are found in the fabrics that have entered the market in the pas few years. Focus is on comfort, in wearing and caring for the material. Popular are the multi- layered Gore-Tex and the flexible materials as Lycra. The advantage of these materials is that they are warm, light, thin, comfortable and easy to clean. Also the further development of the Internet and the relative ease that people can acquire clothing without having to leave their house is an interesting development in the market. More and more retailers are becoming multi-channel retailers by offering their services online. Examples of this are of course www.nextdirectory.co.uk , but also the grocer at www.Tesco.com and bookstores at www.whsmith.co.uk. * The threat of new entrants is rather low, yet, as said before, the German ESPRIT company is trying to enter the market. This is an exemption, because ESPRIT has a lot of resources that make this possible as well as a lot of experience. In words of product differentiation they are in the league of Levis and Benneton. These brands have as extra benefits: Image and superior quality. * As we already know, the bargaining power of our suppliers is very low for there are a lot of companies supplying this market so substitution is easy (see table 10). The problem, however, is the quality we ask from our suppliers. Most of the suppliers only deliver into this market, yet can also change to other markets (professional clothing) that are less profitable and the level of competition is great. * The products that can reduce our sales in the form of substitute products or services are not there, there is however a ‘threat of Internet portals and other forms of home shopping. This is not a severe threat for the company already is active in this channel of selling. The discount retailing of A-brands as Levis in outlets through parallel imports can be a problem. * In the prospect of the consumers there is not much leverage from their account: their money spent on clothing per person is not substantial enough looking at our total sales and their total spending budget. * There is some rivalry in the ranks of the market, for there are declining sales due to a decreasing market. In order to attain customer base, companies have increased their discounts and that leads to the destruction of the market. This is caused by the fact that people do not want to pay the full price amount of the products and companies will have to suffice with lower profit margins. The companys philosophy is to offer quality fashionable clothing, accessories and furnishings for a good price. We can ensure good prices because of our knowledge of the market and by buying in large volumes. Next puts a lot of effort in ensuring and improving our service to our customers and we constantly seek new innovative opportunities to expand our business to fulfil the market needs. The employees of next all work towards the same goal; providing the customer good value and quality in service in all the companys fields of business and build a prosperous company image. The company has a strong drive to increase the value of the company and actively looks new ways to achieve this goal. We have made sure of this in the past and definitely will continue this trend in the future in order to increase shareholder wealth. 4.1 E x p l a n a t i o n After careful examination of the companys features, we came to the Mission Statement above, to give the company a sense of direction. Referring to the book Marketing Strategy and Management by Michael Baker, we found that the following core points should be in a mission statement and we give a brief explanation how we inserted them Company philosophy: This is also directly linked to the other points that are included, for it provides the way the company wants to be seen: its image. Concern for shareholders: Shareholders are the providers of finance for a company and there is no activity before there are financial inputs for the company. In order to secure this in the future, when expansions are current issues, we need extra monetary incentives to achieve these goals. The part of the mission statemetn that deals with shareholder wealth is in line 7 Concern for Employees: Employees are the most important part of the company for they are the direct link to your customers and represent the company. To give them a sense of belonging and a notion of what the company expects from them, the part in line 5 is included. Customer care: Next always seeks to give the price, value and quality products and services the upper hand when turning towards customers. This can also be seen in the way the company sees the importance of its personnel in relation to its customers. Future objectives: The company needs to look into the future and sees it as expanding into new (parts of the) market and improving the customer care by streamlining activities. It also wants to continue the trend of success it has had in the last 5 years 5. C O N C L U S I O N S P R O P O S A L S 5.1 OPTION A: ENTER A NEW AGE GROUP WITH NEW SHOP As stated in the SWOT analysis earlier on in this document, the target group of NEXT is decreasing in size due to the fact that the bay boomers are moving out. There could be a possibility to increase profits by entering this part of the market, as the CEO of Esprit, Heinz Krogner, says in the Times of 28 November 1999: ‘ The population is getting older but not in their attitudes. People do not want to look old, they want to dress young'[1]. People of older age are more established and have more money and free time. Also stated in this report that there is a propensity to tune your clothes towards the free time spending and that is another possibility to increase turnover and therewith profits. 5.2 OPTION B: GO INTO NEW PRODUCT AREA: Search another product area, in which the target group is interested; during research, there was a statement in Mintel that one of the causes of degradation of sales was the fact that young people spend more on technology (mobile phones, sound carriers, etc). This addition to the product range offering, can create a ‘total package and lift the product range of clothing and accessories to a new level. Th problem is that we will be introducing different brands into our product offering and that will decrease the level of exclusiveness of our products, for we have only sold NEXT branded products so far. 5.3 OPTION C: INCREASE SHOP SIZES AND PRODUCT OFFERINGS: In a report of Mintel, it concluded that men prefer to shop in the largest shops where there was everything on hand, so that they only had to go to one shop in order to buy the things they wanted. If you increase shop sizes and hence increase the number and types of clothing and accessories, it will have a larger impression on the potential customer. Larger shops also create larger economies of scale and that brings on favourability in pricings looking at the competition and the need to lower our fixed costs 5.4 R E C O M E N D A T I O N S As the marketing department of the company, we suggest that we expand our services as stated under option A. Option B will bring a lot of disadvantages with it including staff training and more competition. For sure, the customer needs to be educated to know that the NEXT Company sells personal audio and other accessories. As a disadvantage of option C we see that this will not generate that much extra sale, yet decrease our fixed costs. A company must not see reducing cost as their core objective when there is an opportunity to increase sales and create a base for further growth as stated in option A. The number of people outside our regular target group will exceed the number in it in the near future (as can be seen in table 8) and that is why we need to be innovative and use this opportunity in our benefit.

Friday, September 20, 2019

Heart Condition Case Study

Heart Condition Case Study Samantha O’Shea Course: Healthcare Support Module: Human Growth and Development Introduction I got permission from Ned to do my assignment on him. Some of his information has been changed for confidentiality reasons. Ned is sixty and the oldest of nine children. Ned has heart condition which is hereditary in his family. His mother had an enlarged heart which the never knew till after she died. Both his father and younger sister also have a heart condition. His father died from the heart condition over twenty years ago. She died at the age of forty two years of age, five years after giving birth to Ned’s younger sister. She also had eight of her children at home which included a set of twins. Ned had a heart attack about ten years ago while he was in. He found it hard to breath and pains in his chest but didn’t realise he was taking the heart attack. When he was brought to the hospital there was test done and the discovered that he had suffered a heart attack. Ned had a second one year’s later. Before Ned had the heart attack he an unhealthy diet and a heavy smoker. He worked full time in a hotel but now is only working part time. Ned enjoys working as he gets to meet other people and it keeps him busy. A heart attack is when arteries become blocked or damaged. Plaque builds up in the arteries causing a blood clot. The muscles become damaged or die which cause the heart attack. Symptoms are: Chest pain which is most common. Shortness of breath Upper body pain i.e. jaw, back and arms Weakness Tiredness To diagnose a heart attack is getting an Electrocardiogram (ECG). Can be done in a hospital or you’re local GPs. (Irish Heart Foundation 2015) Physical, Intellectual, Emotional and Social (P.I.E.S) of development during late adulthood Late adulthood is from the age of sixty-five plus. Their development is completed. Physical People in this age group will be going through different physical development caused by aging, their walking be getting slower. In some cases people will get lose some of their fine motor skills such as writing or open a door. Also some people’s ears grow. By 65 a lot of people will have grey hair, wrinkles, their muscles weakening and skin will losing or not as flexible. Also their bones will get weaker. According to Erikson’s, he believes that people in the 65+ age have more health problems when they get older. Examples off health problems such as diabetes, refluxes, heart condition dementia and motor neuron (MN). Intellectual A lot of people will be fully developed. In some cases some people will lose their memory from dementia or their thinking will start to slow down. Some people won’t be quick enough to remember stuff e.g. birthdays. People won’t be quick enough to solve problems. According to Cliff Notes older people will learn work or information a bit slower than other people or even to remember any work. Their memory won’t be as good as a younger person. But believe that they can still learn as much as a younger person. (Cliff Notes 2014) Emotional Some people could be upset because they are losing people around them such as friends and family. They could be upset because they have to retire. They could be used to working and they don’t want to be sitting around doing nothing which could cause a person to become depressed or lonely. Some people could be emotional because of an illness they have or they could be dying According to Kubler – Ross a person has to go through the different stages of dying. There are five different stages which are Denial, Anger Bargaining, Depression and Acceptance. A person will go through a lot of different emotions from an illness or dying and will go through Kubler – Ross theory. (Cliff Notes 2014) Social A lot of people at this age will have a lot of people around them such as family and friends. If they are retire the can spend a lot more time with people by doing activities or even some lunch. Another side of retiring people will become anti social because the fell that they have know one around them, which can cause people to become depressed. According to Erikson’s Integrity VS Despair 65 + a lot of older people recall on their past. They look back at their pride and their dignity. Erikson believes that people in this age category accept death. He then believes that elderly people start isolating themselves from peer groups. They start looking back at their achievements, mistakes and/or missed opportunities. He often believes that people at this age will start isolating themselves from others. Physical, Intellectual, Emotional and Social (P.I.E.S) of development of individual as well as your own personal prejudices, fears and anxieties Ned’s Physical, Intellectual, Emotional and Social (P.I.E.S) didn’t change much throughout his late adulthood from the heart attack Physical Before Ned had his heart attack he lived an unhealthy lifestyle which included unsociable working hours and he was a heavy smoker. He only works part time now. After having the heart attack he became more tired and he wouldn’t be able to do much work. Ned does certain jobs and he can become weak or breathless. Intellectual Ned has his full senses in his age. He has great memory and is able to solve problems. Ned is able to interact with other people. Ned’s intellectual development didn’t change. Emotional Ned is nervous because he is retiring in a few years. He is used to working because he is working since he was fourteen or fifteen so he has been working for over fifty years. After Ned having the heart attack he was upset because he was going through a difficult time but now he is fine. Social Ned has a good social life. He sees his family regularly and also his friends. He enjoys going to occasions such as weddings to have a good time. Also he enjoys going to his sibling’s house for dinner and a chat. He also has a good relationship with some of his work mates They all started in one of the factories in town and then got the job in the hotel. My own personal prejudice, fears and anxieties on Ned’s Hearth Condition. I am worried that Ned will take another heart attack that would affect his development. It could affect him physically by getting weaker and he mightn’t be able to return to work. Intellectual it could affect him by him losing his memory which wouldn’t be good for Ned. Emotionally and socially it could affect him by being depressed by not able to work if he has another heart attack. Ned could become anti sociable and depressed. Variations/Factors affecting the individual at this stage of life Ned at this stage is still working part time and is enjoying it as is working since he was young. Ned’s health doesn’t affect him that much, unless he is doing something that is making his heart over work such as lifting something to heavy or rushing. It could make him tired or breathless. If Ned does something to put straining on his heart it could affect him by having another heart attack. A way he could manage it is by not lifting anything to heavy or eating unhealthy food which will help his heart. He could go for little walks to keep fit. Another thing that could affect Ned is if he over does something like too much exercise, pushing something he can’t. Ned would be putting too much strain on his heart which could leave him breathless, tired or even in hospital. Ned could do some light exercise. When Ned hits retirement his routine will be out because he won’t be working. Ned won’t be able to interact with as many people because he won’t be working and also he is a single man. He won’t have anyone to talk to. Another way is that Ned stops or cuts down on smoking as it affects his health. Recommendations to respond confidently to needs of person I would recommend Ned to start getting involved with age action so that he can get involved with other people. He won’t become isolated or non sociable with other people. He can meet up with people for an hour or two a week for a chat and a cup of tea. I also recommend that Ned gets involved with the day care centre the days he isn’t working. He can interact with other people and also get his dinner there for little as five euro. In the day care centre they provide activities. I recommend he joins the Active Retirement Association Tullamore (T.A.R.A). This is on one day a week for people over the age of 55. The get to go on trips over Ireland, have social gatherings, exercise and creative opportunities. Another organisation Ned could join is the Arden View resource centre. It allows the people to meet up and socialise with other people, go on day trips, and get to do activities. Ned could do any of these organisations that won’t be too stressful or to harmful on his heart. Ned will get to interact with other people and become more sociable. He would enjoy the activities and socialising with other people because he likes talking and getting involved. Also these would help Ned to get used to being in organisations because he will be retiring in the next year or two. If he starts now he will get used to being in organisations and where as if he leaves it to the last minute he mightn’t have the confidence to join. Conclusion From doing this assignment I learnt that Ned’s family heart condition is genetic in his family. His family should be getting themselves checked for heart condition because the could be affected. I also learnt more about a heart disease and what it’s physical and mental affects are on someone. I learnt that it could kill of some of your heart and I learnt more on the signs and symptoms such as the upper body pain. Bibliography Book Creative Training Book 2015 Web sites Cliffs Notes (2014) Development in Late Adulthood [online], Available: http://www.cliffsnotes.com/sciences/psychology/psychology/developmental-psychology-age-13-to-65/development-in-late-adulthood [accessed 30th March 2015] Cliffs Notes (2014) Intelligence and Memory age 65 [online], Available: http://www.cliffsnotes.com/sciences/psychology/development-psychology/physical-cognitive-development-65/intelligence-and-memory-age-65 [accessed 30th March 2015] Irish Heart Foundation (2015) Heart Attack [online], Available: https://www.irishheart.ie/iopen24/heart-attack-t-7_19_61.html [accessed 29th March 2015] 1 5M4339Samantha O’Shea

Thursday, September 19, 2019

Web-Based Issue Position Statement :: Essays Papers

Web-Based Issue Position Statement Introduction The use of laboratory animals in the classroom is an extremely controversial issue. Ethics as well as religion are challenged with the dissection of animals. This controversy is not a new one, animal dissection has been disputed for well over a hundred years (National Research Council, 1988). There have been numerous court cases concerning this issue and laws have been enacted to give students the right to refrain from participating in animal dissection (NABT, 1990). Background Animal dissection started hundreds of years ago in order to gain a better understanding of how the body works. It has helped us to learn about, prevent, and cure diseases that could have otherwise never been understood (National Research Council, 1988). Without animal research human health in general would be at a much lower level. â€Å"..in the United States, animal experimentation has contributed to an increase in average life expectancy of about twenty five years since 1900† (Research Council, 1988). Dissection was not used in the classroom until 1920 and did not become part of the regular curriculum until the 1960’s (NABT, 1990). The original attitude towards dissection in the classroom was generally supportive and understanding of the benefits of this type of study. In 1987 high school student Jennifer Graham went to court after her grade was lowered because she refused to participate in a frog dissection. After this incident, public opinion on dissection in the classroom completely changed (NABT, 1990). Since then, the controversy has heightened and researchers continue to debate with animal rights activists on the issue. People in support of animal use in the classroom present several arguments, the most popular being that it is a hands-on experience that allows student the opportunity to understand the body form and function (Lewis, 1997). It also allows students to see the actual placement of organs, the appearance and texture of tissues and organs, and the relationship of the organs with one another (NABT, 1990). Howard E. Buhse, associate director of the department of biological sciences at the University of Illinois at Chicago, claims that through dissection students gain a respect for the complicated way a body is put together. Buhse also states that the plastic models throw students off because, unlike the models, no body has perfect organs and there is natural anatomical variation of the placement of the organs (Lewis, 1997).

Wednesday, September 18, 2019

Aquaria In Relation To Science :: essays research papers

The hobby of fish keeping is much more difficult than it seems. It is also directly dependant on science. The bacterial cycle is one aspect related to science. As is how different filters work. Water conditions such as temperature, ph, and salinity play a big role in successful fish keeping as well. Science and Fish keeping go hand in hand.   Ã‚  Ã‚  Ã‚  Ã‚  When a tank is first started fish waste and excess food begins to decompose at the bottom. One type of bacteria breaks it down to ammonia, which is highly poisonous to fish. Then a second type of bacteria breaks down the ammonia to nitrites, nitrites are also moderately poisonous to fish in small amounts. Lastly a third type of bacteria converts nitrites to nitrates which are not harmful to fish but build up to toxic amounts generally within a few months. That is why 20% water changes every two weeks is essential to healthy fish keeping. It generally takes a tank 21 days to cycle. During those 21 days there are 3 days where the ammonia spikes to a large amount and 2 days later on when nitrites spike generally.   Ã‚  Ã‚  Ã‚  Ã‚  There are 2 types of filtration for fish tanks biological and mechanical. Biological is what I spoke about in the previous paragraph. Those bacteria grow best on objects besides gravel. That is why having plastic plants and other dà ©cor in the tank doesn’t just make the tank look nice but also give the bacteria a better place to grow. Mechanical filtration aids in biological filtration in two ways, the water is filtered through a medium that helps dissolve the ammonia and nitrites into smaller pieces easier for the bacteria to convert, and filter out bigger objects from the water such as excess food. Generally the filter media is activated carbon within a floss cartridge.   Ã‚  Ã‚  Ã‚  Ã‚  The ph value in a tank doesn’t generally matter for basic to medium aquarium hobbyist. As long as it is between 6.5 and 7.2, ph ranges from acidic to base water. Some fish however like higher more acidic ph values, where as some fish are very stressed in acidic water and are more susceptible to disease and death. Temperature is very important to maintain to a certain extent. Most tropical and salt-water fish enjoy temperatures from 68 °F-78 °F. It is essential to have a heater in your tank to maintain the temperature. Salinity is important to monitor and control in salt water tanks.

Tuesday, September 17, 2019

King Schahriar and his Brother Essay

1.What kind of world do we enter as we read this story ? In this story the world is very different to the one we know, and also contrasts with the necklace. It could be described as black and white, with no shades of grey. The reason for this is that it is very clear cut, there is no way of getting around things, it is done one way and stays that way. An example of this is the grand-vizir. You have to do what the Sultan says and there is no way of getting round him. This then ties in to the obedience of this world, and absolute ruler. The King is in charge, no one else gets to make decisions, and what he says goes. The King in this story is very strict, but also is clear and talks about the consequences. The grand-vizir is told by the king â€Å"You will have to take her life yourself. If you refuse, I swear your head shall pay the forfeit.†, meaning that if he does not do what he is told, he shall die as well. In our country there is no absolute ruler, there are different levels of hierarchy, which do not stick and can change, unlike in this world where the Sultan will always be a family member and any other person in the kingdom must do what they say. This story is similar to the Necklace as Madame Loisel changes her ways, from being a selfish women, and changing into a person who works hard and is thankful for what she gets. This is the like King Schahriar as he is selfish at first, as he kills everyone, but once he realises that what he is doing is wrong, and he falls in love with Scheherazade, he changes to be a better person. 2.What Kind of heroine do we meet in Scheherazade? Scheherazade is smart in the way she asks her father something, she asks him to grant her it to her before she tells him what she would like him to do for her. This shows that Scheherazade is a smart and cunning girl, but also know how to get what she wants. In the world which they are living in it is very unusual for a women to become the heroine in a patriarchal world. Heroines in the modern world use their physical force to become the heroine. This is unlike Scheherazade who uses her in and self control to become the heroine. Dinazade contrast with her sister very much, â€Å"she had no particular gifts†, and was just a normal person. This is a contrast to Scheherazade, as she is â€Å"clever and courageous in the highest degree†¦bests masters in  philosophy, medicine, history and the fine arts.†. She was more beautiful â€Å"that of any girl in the kingdom of Persia†. Scheherazade could be described as the deliverer, she said, â€Å"I am determined to stop this barbarous practice of the Sultan’s, and to deliver the girls and mothers from the awful fate that hangs over them.† The reason that she is the deliverer, is that she is willing to put her life on the line to save her kingdom, this also shows that she is very selfless. 3. Comment on the following three aspects of the writer’s use of language, using the exact wording of the given openings to help you, and making sure you quote in the course of each one. A repeated characteristic of the writer’s language is his use of superlatives, showing a world in which everything is intensified by being pushed to extremes. The writer uses superlatives like â€Å"her beauty excelled that of any girl in the kingdom of Persia.† He does this to show that this world only has the extremes, there are no things placed in the middle. Everything that was normal is now extremes, people had to have â€Å"the finest dresses† to be the best and have â€Å"the most beautiful jewels†. Linked to the writer’s frequent superlatives is his repeated use of balance and antitheses, which creates a sense of things being opposed to each other in very strong ways. The change of the Sultans character is one way of showing the opposites, the Sultan use to be loved and was given â€Å"blessings†. He had now changed and was given â€Å"curses†, this is a quick change from the Sultan and shows antitheses. There is also a contrast between Scheherazade and Dinarzarde, Scheherazade is â€Å"clever and courageous in the highest degree†, whilst Dinarzade â€Å"had no particular gifts to distinguish her from other girls†. This is real and only true in this world as now no one is perfect, some people are better at things and others, this is a balance as one is intelligent and one is the opposite. The speech of Scheherazade is measured, formal and courteous at all times, giving a sense of a character who is polite and has self control. Scheherazade politely says to her father, â€Å"I have a favor to ask of you.  Will you grant it to me?†. By asking her father to give and answer before she says what it is shows, that she is intelligent and cunning. She can also be strong in what she means, â€Å" Then listen,† she goes on to show composure, even when she is talking about death that could be brought upon her. Scheherazade could be described as a very persuasive girl, as she always knows the right way to say something so that she can get what she whats. â€Å"It is you who have to provide the Sultan daily with a fresh wife, and I implore you, by all the the affection you bear me, to allow the honour to fall upon me.† Scheherazade uses word and phrases like â€Å"implore† and â€Å"by all the affection you bear me†.

Monday, September 16, 2019

The Environmental Issue of Overpopulation

The Environmental Issue of Overpopulation Jakira West June 10, 2012 The Environmental Issue of Overpopulation As time passes and our world’s population continues to grow, overpopulation is becoming a very serious issue deserving of the upmost acknowledgement and consideration. Throughout history crowding of the earth and the overuse of the world’s natural resources has hardly been a main concern. Today however, with a population of 7 billion people and counting, the diminishment of the earth’s resources has become a more serious issue than ever before.According to the Environmental Protection Agency, overpopulation occurs when a population’s density exceeds the capacity of the environment to supply the health requirements of an individual. In other words, overpopulation happens when the amount of individuals exceeds the amount of resources the individuals require in order to satisfy their most basic needs. Overpopulation has become an issue because our ear th can only provide so much for the sustainment of every human life. In the past, more industrialized and populated countries have been main contributors to the pollution and plundering of the Earth.The United Nations reports that population increases have slowed and even stopped in places such as North America, Japan, and Europe. Still, the growth in population of places such as sub-Saharan Africa and south and western Asia has been a significant factor in the increase of the world’s population. â€Å"Industrialized countries in the past have done their share of plundering and polluting. But today most such problems occur in developing countries commonly called the Third World, which also happen to be the areas of greatest population growth† (Nat Geo).The global population rises at the rate of 78 million people per year. A problem within the problem of overpopulation is the fact that the fastest growing countries are the least able to afford their large populations. à ¢â‚¬Å"Africa’s population has tripled since 1960 and continues to grow the fastest. Europe had twice as many people as Africa in 1960. By 2050 experts estimate there will be three times as many Africans as Europeans† (Nat Geo). The idea of more people may not seem like a big deal, but it is a huge deal when everyone’s most basic needs cannot be met because there are too many people.The United Nations believes that as the 21st century approaches, more than a billion people will lack their most basic needs. Nearly three-fifths of the 4. 8 people in developing countries lack sanitation and other needs as it is. In 1798, British economist Thomas Malthus proposed the theory that population growth would surpass that ability to produce food, and this, he said, would lead to war, famine, and disease (Nat Geo). Pollution, exploitation of natural resources, and deforestation are just a few of the effects of overpopulation. Another negative aspect of overpopulation is the i ssue of waste management.More people means more waste, and more waste means that a serious innovation in waste management must occur. Otherwise the poor management of waste will lead to massive disease outbreaks. Besides this, more waste also means more pollution. Every year the United Nations observes a World Population Day. On this day there is great fanfare, the government officials issues statements regarding depopulation programs, and the media has a field day with the talk of depopulation methods. Many people are apprehensive in regards to the subject of overpopulation and some blame overpopulation as the real cause for poverty and underdevelopment.However, there are those that don’t view the subject as a threat and that the facts should be thoroughly reviewed before making such claims. Doug Allen, dean of the school of Architecture at Georgia Institute of Technology, believes that overpopulation isn’t a serious concern seeing as how architects and urban design e xperts don’t even consider the theory when they build their models. He also goes on to cite the falling birthrates in urban populations such as Italy as further proof. Many researchers have claimed that the problem is not too many people and that contrary to popular belief, world population growth is actually declining.According to UN figures, the 79 countries that comprise 40 percent of the world’s population now have fertility rates too low to prevent population decline. According to Dr. Osterfeld of St. Joseph’s College in Rensselaer, Indiana, â€Å"by meaningful measure the world is actually becoming relatively less populated (Jan). Despite the belief that the world is not becoming overpopulated, the world’s population has been increasing since the eighteenth century. Population has risen six-fold in the past 200 years and this has been made possible by explosions in productivity, resources food, information, communications, science, and medicine.Sup posedly, the six-fold increase is thus dwarfed by the eighty-fold in world output during the same 200-year period. The current overpopulation hysteria began in the sixties with Paul Ehrlich who wrote the book â€Å"The Population Bomb† and frightened millions with prophesies of starvation, death, and destruction (Jan). Ehrlich predicted increases in famine, dwindling and rising expenses of natural resources, piles of waste, and environmental destruction, all of which are occurring as we speak. According to the U. S.Census Bureau’s International Data Base, by the year 2050, India will replace China as the world’s most populated country (Hoevel). This will happen as a result of each country’s rapid population growth rate. If India and China continue to grow at their current rates, their countries will become overpopulated and their resources will become jeopardized. The president of the Population Institute, Lawrence Smith, believes that the worst possible result of overpopulation would be the diminishment of fresh, clean water (Hoevel). I completely agree with this because obviously no living organism can be so without water.Fresh water is a valuable and diminishing resource. Two percent of the earth’s water is fresh and 1. 6 percent is frozen in polar ice caps and glaciers. A huge issue we will have in the near future is how the increasing population will share less than half percent of the earths usable freshwater. With that said, uranium will also become a valuable and diminishing resource because the nuclear power generated by uranium is used to run seawater desalinization plants (Mills). One of the biggest issues with the growing population rate is that it means there will be many more mouths to feed.As of right now, we do not have enough food to do that, so we will need to grow more. To grow more food, we will need to yield to arable lands and find more fresh water, and we will also need more nuclear energy (uranium). Po tash will also become a valuable and diminishing resource because it is one of the macronutrients essential for plants to grow and thrive. Potash is a major source of potassium, which is found in every plant cell. The increase use of plant nutrients will be most effective in increasing crop yields in the face of an increasing global population and water shortages (Mills).In conclusion, overpopulation has a number of effects and will cause a myriad of chain effects. Scientists, economists, and investors alike all see vital issues aroused by the growth in our population. It is a serious matter because it will lead to the exhaustion of our already diminishing natural resources as well as disease outbreaks and even more pollution. Technology has struggled to keep up with and tend to the problem of overpopulation, yet the challenge to find more efficient and environmentally friendly ways to preserve the earth and feed the world still remains.Our natural resources must be reserved and use d efficiently. While some countries are making strides within their own borders to halt the issue, the only solution to the problem of overpopulation is for the nations to come together and decide a civil, humane, and environmentally friendly way to work towards the management and preservation of the earth and her resources. Works Cited Hoevel, Ann. â€Å"Overpopulation Could Be People, Planet Problem. † CNN. 25 Sept. 2007. Web. 19 May 2012. . Hovel describes some potential effects of overpopulation and cites credible references. India will replace China as world’s most populated country by 2050. There will be 9 billion people by 2050. Highlights issues of freshwater scarcity and waste management. Hopkins, James. â€Å"Overpopulation: The Human Population Crisis. â€Å"Overpopulation: The Human Population Crisis. Web. 19 May 2012. . Hopkins describes the issue of overpopulation from a mathematical and scientific standpoint. Exponential growth is applied to human popu lation.Compares past population growth to recent growth. States that human population will reach 8 Billion by 2028. Describes carrying capacity. Compares population growth in third countries to that of rich countries. Describes nature â€Å"a the balance of existence. † Jan, Abid Ullah. â€Å"Overpopulation: Myths, Facts, and Politics. † Overpopulation:Myths, Facts, and Politics. Web. 19 May 2012. . This source is valuable because Jan views overpopulation from a different standpoint. Believes world population is actually declining.Recalls â€Å"hysteria† beginning in the 60s with Paul Ehrlich. Discusses poverty and underdevelopment in relation to overpopulation. â€Å"Latest Video. † Overpopulation Is a Myth |. Web. 19 May 2012. . This source is valuable because it also views overpopulation from the opposite standpoint. Challenges United Nations’ theory. Uses â€Å"scientific evidence. † Provides visuals. Mills, Richard. â€Å"Resource Scar city and Population Growth. † FINANCIAL SENSE. N. p. , 01 June 2012. Web. 10 June 2012. . National Geographic: Eye in the Sky–Overpopulation. † National Geographic:Eye in the Sky–Overpopulation. Web. 13 May 2012. . Talks about population growth in third world countries. Mentions British economist Thomas Malthus. Cites United Nations. â€Å"OVERPOPULATION: A Key Factor in Species Extinction. † Overpopulation. Web. 19 May 2012. . Discusses doubling of world population. Describes overpopulation as a key factor in species extinction. World Overpopulation Awareness. † WOA!! World Ovepopulation Awareness. Web. 19 May 2012. . Aims to solve issue with justice and compassion. Provides information on environment, sustainability, and human impacts and also covers a range of topics from nitrogen to global warming. Provides information on potential solutions. â€Å"Worst Environmental Problem? Overpopulation, Experts Say. † ScienceDaily. ScienceDaily , 18 Apr. 2009. Web. 19 May 2012. . Describes overpopulation as planet’s most pressing issue.