Financial Accounting Theory

Entities that are accountable to the public are required to prepare the general purpose financial statements as demanded by IFRS. For an entity especially a small and medium enterprises to be publicly accountable, two conditions must be satisfied. The first condition requires that the company’s equity or debt instruments must be traded public in the stock exchange whether over the counter or foreign stock exchange (Deegan 2010).Advertising We will write a custom report sample on Financial Accounting Theory specifically for you for only $16.05 $11/page Learn More An entity that is also in the process of trading its equity or debt in a public exchange is also required to make full disclosure by adhering to the IFRS. The second condition relates to entities that are in possession of assets in fiduciary to a large number of individuals or groups e.g. insurance companies, banks and even stock brokerage firms (Deegan 2010). Seimagaz Pty Ltd is thus not an entity that must conform to the full disclosure requirements because the stocks are not traded in the stock market neither does it hold assets in fiduciary to a large group of individuals. This comes at a time that reforms have been introduced by the AASB. General purpose financial statements are described as statements that have been prepared by the application of the accounting standards and are available for the public to view or are prepared in consideration to the legal requirement for disclosure (Deegan 2010). GPFSs must be intended to satisfy the requirements of the diverse users of the statements as it may be difficult to prepare different statements for all envisaged users. Entities that make such financial reports are thus mandated to avail their financial reports for public scrutiny or for the interested parties to view. Special purpose financial statements are those prepared without adhering to full IFRS or adopts the RDR as accepted by the differential reporting stan dards (Deegan 2010). According to the AASB, privatively owned profit entities that do not require full disclosure of their information and the not for profit organization need not to use the full IFRS. This therefore led to the suggestion of introducing the reduced disclosure requirements for such entities. It must however be noted that the use of reduced disclosure requirement does not mean there should be a conflict with the IFRS in matters like revenue recognition and use of the accounting principles. A reporting entity is one in which it is reasonable to expect users who will depend on the GPFSs in making their investment decisions (Deegan 2010). Seimagaz pty Ltd is thus a reporting entity as there are reasonable grounds to expect users who will depend on their GPFSs. Before the reforms, there existed the differential reporting where different entities prepared their financial statements in varying ways. Some entities were required to conform to all the accounting standards whil e others were expected to use only some and not all of the standards. Moreover small companies were not needed to apply, the standards at all. These variations depended on the size of the entity, form of business or even the companies’ legal requirements.Advertising Looking for report on accounting? Let's see if we can help you! Get your first paper with 15% OFF Learn More The concern of the owners of Seimagaz Pty Ltd is based on reduced disclosure reforms proposed by AASB. The use of the reduced disclosure requirement by these organizations was not to be mandatory in preparation of the general purpose financial statements in Australia. This requirement provided a realistic manner of reducing the burden in preparation caused by adherence to full application of IFRS. The disclosures would also be based on the IFRS for SMEs to determine the suitability of the standards. IFRS for SMEs is closely related to the reduced disclosure requirements. However, while SMEs th at prepare GPFSs are accountable to the public and may prepare their statements by the application of the IFRS for SMEs, SMEs that are not publicly accountable will prepare their financial statements according to the RDR (Deegan 2010). It must further be realized that both the IFRS for SMEs and the RDR were all aimed at reducing the burden of complying with the full IFRS by these entities. The trade off that was of importance to the AASB was that of cost and fairness concept. The reduced use of the IFRS was intended to reduce the unnecessary reporting to the users and to improve their understanding of the statements and not to impair the reliance and truthfulness of such reports (Deegan 2010). Reduced disclosure requirement is a second tier requirement option that was proposed upon review of the full disclosure by entities that prepared GPFSs and were accountable to the public (Deegan 2010). The reduced disclosure requirement was meant for non profit organizations and for profit ent ities that did not need to be publicly accountable. Due to the application of the reduced disclosure requirement, entities were able to substantially reduce the cost of preparing their financial statements. This was because of the reduction in the quantities of disclosure which was a portion of the full disclosure requirements. Entities were also able to draw their reporting from a pool of knowledge. The audit and assurance cost reduced significantly as it depends on the bulkiness of the statements (Deegan 2010). Moreover, cost of preparation and that of audit and assurance are said to be correlated. Management of Seimagaz Ptsy Ltd should thus move on with their plans as cost and burden of preparation would be realized. The other positive effect of the use of the reduced disclosure requirements by the SMEs was the limited cost of transition. Since there were no variations in the measurement and recognition of transactions, entities did not have to incur additional/ other cost in rec onstructing their financial statements (Deegan 2010). Benefit also resulted from the additional information that would accrue to entities because both tier I requirements and RDR would be availed in one pronouncement. To the users, RDR has made understanding and analysis of information easier.Advertising We will write a custom report sample on Financial Accounting Theory specifically for you for only $16.05 $11/page Learn More This is attributed to the fact that only pertinent and material information needed for decision making is given. The analysts are also able to make a quick comparison and contrast on information for various periods. Another benefit that accrues to the users is the unchanged comparability. The principles’ of recognition and measurements that are used in the full disclosure requirement is maintained if the RDR is used (Deegan 2010). There will be thus no needed knowledge or skills in comprehending the GPFSs. There is as well no impact of RDR on the accounting profession. This is because no resources will be required in training the accountants and auditors on the new disclosures since the recognition and measurements are made constant. True and fair value concept has become a major worry to the accountants and auditors with regard to the reduced disclosure requirement (Deegan 2010). This concept has no exact definition and is normally left to the subjectivity of the particular auditor. Financial statements are said to reflect a true and fair view if their preparation is compliant to the generally accepted accounting standards. In the GPFSs prepared with regard to reduced disclosure requirements, full IFRS is not applied therefore posing the threat to this concept (Deegan 2010). In addition, the users of financial statements of these non public accountable entities also demand a true picture of the financial statements. It is on the above background that AASB requires that the RDR must not by any means i mpair the concept of true and fair view of the financial statements. According to these standards, true and fair view is considered to be complied with when the statements are in conformity to the relevant legislation while the reduced disclosures are made to limit the complexities. Others have also argued that with the reduced disclosure requirements, non professionals are able to get only material information thereby encouraging the true and fair view concept satisfied (Deegan 2010). Seimagaz Pty Ltd must therefore ensure that the transition from the full disclosure to RDR is not aimed at breaching these requirements. In as much as the company has few shareholders and a small proportion of debt finance, the potential investors, customers, and the government agencies will still require a true and fair view statements (Deegan 2010). This has therefore resulted in the return of the true and fair view override. In conclusion, the views of the owners of Seimagaz Pty Ltd are appropriate and timely with the adoption of the reforms that are proposed with AASB. The adoption of the reduced disclosure requirement will enable the company significantly reduce the cost of preparation and auditing while at the same time making easy the understanding of the financial statements to the users.Advertising Looking for report on accounting? Let's see if we can help you! Get your first paper with 15% OFF Learn More Mae Tan’s proposal and new knowledge has thus made the company realize new reforms that would improve the financial reporting to the stakeholder. The accountant should as well continue monitoring closely the changes in the reforms and new AASB proposal that are likely to make simpler the preparation of the financial statements. Reference Deegan, C 2010, Australian financial accounting, 6th edn, McGraw Hill This report on Financial Accounting Theory was written and submitted by user Wesley S. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Globalisation essay part 2

Globalisation essay part 2 Globalisation essay part 2 Globalisation essay part 2  Globalisation   essay part  1In addition, the economic cooperation is the most advanced between well-developed nations. For instance, the EU emerged as the economic union of western European countries which were and still are the major European economies. The economic cooperation between developed nations leaves developing nations outsiders in the global economic development process.However, even in well-developed nations, globalisations has failed to eliminate the socioeconomic disparity and the problem of poverty in developed countries persists, especially this problem aggravates after economic crises as was the case of the US economic recession that was followed up by the global financial crisis of 2008. Many researchers (Bhagwati, 2004) argue that globalisation increases the risk of the widening disparity between the rich and the poor because the accumulation of capital leads to the enrichment of the rich, while the poor remains in the inferior position. In fact, globalisation is beneficial for businesses and large corporations but not for employees. More important, in case of employees, globalisation has a destructive impact on them and leads to their pauperisation because companies based in developed countries tend to outsource many services and move productions to developing countries, where the labour force is cheaper. As a result, employees from developed countries remain jobless.Effects of globalisation on developing nationsDeveloping countries face the dubious effects associated with the development of globalisation. On the one hand, globalisation stimulates their economic development due to the elimination of fiscal barriers that opens the way for their products to supply to the global market (Weiler, 2002).On the other hand, developing countries face the problem of their inability to compete with developed ones to compete in terms of technology and diversity of production. The problem is that companies operating i n developing countries are often technologically dependent on companies based in developed countries. As a result, they cannot outpace and challenge the position of companies based in developed countries in high tech industries.In addition, developing countries are predominantly mono-industrial countries, i.e. they have only one main industry which is well-developed and produces the lion share of the national GDP. For instance, Nigerian economy depends consistently on the oil export with other industries being underdeveloped in the country.Moreover, globalisation aggravates the current disparity between the rich and the poor nations because developing countries are predominantly suppliers of resources, including human resources, whereas developed countries supply high tech products and services (Khor, 2011). As a result, developing countries turn out to be in a disadvantageous position in a long-run perspective because globalisation facilitates and accelerates their exploitation by more developed nations which consume more resources supplied from developing countries, while developing countries retain their backwardness both technological and economic compared to developed nations, while some researchers (Danaher, 1999) insist that this gap grows wider under the impact of globalisation.The seeming improvement brought by globalisation to employees in developing countries because many companies from developed countries have moved their production to developing countries or outsources many of services they needed. However, such a view on the impact of globalisation on employees in developing countries is also erroneous because the move of production from developed countries to developing ones does not improve conditions of work. On the contrary, often companies recruit employees and pay them minimal wages. Many companies neglect workplace safety requirements and neglect rights of employees. As a result, companies employ children and fail to prevent accidents and casualties in the workplace environment in developing countries.Effects of globalisation on the world as a wholeEconomic problems have become global that means that financial and economic crisis became global. In other words, globalisation makes the world economy more vulnerable to economic crises. In the past, when national governments protected domestic economies by fiscal barriers and when the cooperation between nations was relatively low, the crisis in one country or region affected the one country or region only, while the impact on the world economy was minimal. On the contrary today the economic crisis in one country only may trigger the global economic crisis. Obviously, such interdependence of world economies makes them vulnerable to the high risk of crises, while economic crises become deeper and longer (Gomory, 2002).Furthermore, changes at the local and regional level affect the global economic development. For instance, a war in the Middle East can skyrocket the oil pr ice, while opening the US oil reserves can cause the drop of the oil price globally. The emergence of international organisations, such as the World Trade Organisation and supranational organisations and agreements, such as the EU, or the NAFTA, became the government response to the emergence of economic globalisation.In addition, the increased power and role of multinational corporations raises the problem of the government control over business operations. To put it more precisely, many researchers (Stiglitz, 2013) argue that multinational corporations have become more powerful than national governments (Van der Borght, 2000). In response, governments unite their efforts and policies to keep economic development under control because, today, the government performs the role of the mediator between large corporations and citizens. Otherwise, interests of citizens could be neglected by large corporations that means that large corporations could conduct irresponsible environmental po licies, for instance, while citizens could not protect their communities and environment without the assistance of the government and government agencies.Stiglitz (2012) questions prospects of the new economic order established under globalisation. The researcher believes that globalisation may have a destructive impact on the economic and social development of the world because the growth potential of the global market is still limited, while the elimination of national barriers raises the question of the ability of governments and the public to keep control overlarge multinational corporations and businesses.ConclusionThus, the process of globalisation stimulates the rise of international business activities and may even stimulate the economic growth. However, in a long-run perspective, globalisation has rather negative than positive effect. Globalisation leads to the growing disparity between developed nations and developing ones. The former have accelerated the exploitation of n atural resources and other resources of the latter. Moreover, the social inequality persists even in developed nations, where the rich become richer, while the number of poor increases, especially if an economic crisis strikes.

THE DEVELOPMENT OF A HOLISTIC NATIONAL MARITIME POLICY FOR SAUDI Essay

THE DEVELOPMENT OF A HOLISTIC NATIONAL MARITIME POLICY FOR SAUDI ARABIA - Essay Example Within this context, the first part of this paper analyzes contemporary international trends in marine policy; exploring this concept of a holistic approach to ocean governance and policy that has been established by international organizations, academia and specialists. The second part analyzes national and regional experiences, prospects and emerging practices with respect to the development of an integrated ocean policy. The third section of the paper examines the current management of maritime affairs in Saudi Arabia and explores how Saudi Arabia can work towards the development of a sustainable, holistic and integrated national maritime policy as part of a conceptually similar overarching marine policy. The paper concludes by showing that Saudi Arabia needs to develop an integrated national maritime policy which incorporates all aspects of the sector and enables a unified set of decision makers to coordinate activities and policies for the greater good of the maritime sector and Saudi Arabia. By so doing, Saudi Arabia can seize the very real opportunity that exists to ensure its long-term success as a nation whose fortunes are very much dependant on the seaways it controls. There is global concern about the impact that industry has on the world's oceans and how to support development of oceans and coasts without destroying the resources available. ... Since then interest in resources has been governed by this "constitution for the Oceans" (Encyclopaedia Britannica, 2007). Contemporary trends have recognized that the current situation is one of unsustainable usage of the world's oceans and that a holistic approach to ocean usage would encourage sustainable usage of these resources. This paper addresses this potential. The "Rio Earth Summit" of 1992 addressed issues and challenges related to sustainable development at the global level. Chapter 17 of Agenda 21 called for new and integrated approaches to the sustainable development of oceans and coasts. There has since emerged an international trend towards the adoption of new approaches to marine policy based on a holistic, integrated and sustainable management of ocean resources at regional and national levels. Within this context, the first part of this paper analyzes contemporary international trends in marine policy; exploring this concept of a holistic approach to ocean governance and policy that has been established by international organizations, academia and specialists. The second part analyzes national and regional experiences, prospects and emerging practices with respect to the development of an integrated ocean policy. The third section of the paper examines the current management of maritime affairs in Saudi Arabia and explores how Saudi Arabia can work towards the development of a sustainable, holistic and integrated national maritime policy as part of a conceptually similar overarching marine policy. I. International Framework for Ocean Governance. Contemporary international trends in marine policy are leaning toward global governance of marine resources. The primary agent for governance is the United Nations. Policies

Police Policies and Evaluations Term Paper Example | Topics and Well Written Essays - 750 words

Police Policies and Evaluations - Term Paper Example This makes it hard for the police to go against the generic plans that are already in place and go beyond the expected resources available to them so that they can respond to all citizen calls for service. The police have no say over their needs, policies, resource levels, as well as resource allocations because their field commanders are in charge of these processes (Chambliss, 2011). For example, police may need to respond to some citizen calls in areas that have high crime activity as speculated by the generic plans. The police already have a statistical analysis that tracks all emergency calls that shows them the hot spots of illegal activity. When the police receive these emergency calls, they many not respond immediately to the emergency calls because the generic plans requires them to try and monitor the localities by effectively using police resources so that they can wait for the right time for the police to generate the most momentous results instead of responding to every emergency call that they receive from high illegal activity areas (Rosenbaum, 1993). Another reason why provision of a rapid response to all citizen calls for service is not an effective use of police resources is because their tactical flexibility is relentlessly limited, for example, patrol, criminal investigations, and traffic. The police are deployed geographically and through functionality, and some officers can respond to some emergency calls while others cannot. If other police officers not expected to respond to such emergency calls, they may have to use extra resources, which the police department may not be able to cater for. A number of police officers are assigned radio cars and not all of them. Therefore only these police officers can respond to emergency calls because they are the only ones supposed to utilize such resources for emergency calls because if all police officers had radio cars, almost all of them would respond to one emergency call and that is ineffective use of police resources (Carr et al., 2007). Tight budgets and small police departments accountable for many groups of people are other reasons why provision of a rapid response to all citizen calls for service is not an effective use of police resources. If the police were to respond to all emergency calls rapidly, they might be using more than the resources assigned to them through tight budgets and a small number of policemen in the department. They might have to make emergency calls from high crime areas a priority compared to calls that might not have so much of an emergency. To the police, they will be using their resources effectively because the amount of resources that have been allocated to that department cannot cater for every emergency call that they receive. On the other hand, the citizens will feel that the police do not use their resources effectively or else they would respond to each and every emergency call even with limited resources (Research Management Associat es, Inc., 2004). Another reason why provision of a rapid response to all citizen calls for service is not an effective use of police resources is because some of the emergency calls made by citizens can be hoaxes or instances that the calls do not actually have to be checked out. Use of police resources requires to be accomplished at minimum costs or the resources should be utilized in the most dynamic and productive way probable. When some emergency calls go through to the police depart

Case Analysis Study Example | Topics and Well Written Essays - 250 words

Analysis - Case Study Example With industry analysis we have estimated few companies ROE who are performing significantly for long time. For example: In scale of ROE (Return on Equity) GSK (GlaxoSmithKline) presents .46, .45, NOVARTIS presents .151, .140 and Abbott presents .203, .198 for the consecutive year 2010 and 2011. In this comparative positioning among the competitor’s Abbott can sustain with ROE, which will eventually protect asset and efficiency improvement in the long run. With the global recession this ROE ratio appears a slowdown in recent years, which is accurate in compare to other ratio like ROA, which came across the result as the recent years are higher than previous, this present’s short term affect of business operation than long term picture of existing activities. For a manufacturing company the model we can get most viable to implement is â€Å"Reduce operating expenses and staff salaries†. In recent competition, price of the products are increasing due to different raw materials and fuel price increases, besides these when operating and staff salaries become good amount product price gets uncontrollable and business may lose its market for high price. Under these conditions implementing commission based model would be a bigger save for the manufacturing companies for the long term sustenance, in terms of price control. Commission based activities and fulltime urgent functionalities have to be separated to identify the weight of the assignment or the internal task. There are some sorts of activities which can be best performed upon task performance commission basis, instead of continuous salary whether there are sufficient need of particular skill or not. For example machine operator of the core item needs to be employed in salary bas is, but the market seller as well as product design and development research activities has to be commission based on specific amount to complete the task

The Development Of Multisensory Integration In Humans Psychology Essay

The Development Of Multisensory Integration In Humans Psychology Essay Understanding how multisensory integration develops in children and how it assists them to understand the ambiguous information in the environment is now a question at the forefront of Science. This study set out to examine and compare three different age groups of children 4-5 years old attending Reception, 6-7 years old attending Year 2 and 8-9 years old attending Year 4 in a local Primary School, to see if they benefit from multisensory information (e.g. integration of sound and vision) to disambiguate ambiguous figures that has more than one representation provided in an experiment. The results revealed that children in Year 4, 8-9 years old, showed an advantage in reaction time in congruent trials (where sound is assisting the participants to see the ambiguous figures facing the direction of the target, incongruent trials (where ambiguous figures were presented with a simultaneous acoustic cue and the auditory cue is incongruent to the subsequent target presented), and finally n eutral trials (where sensory auditory cue was not related to ambiguous figures at all). The results of this study showed that childrens increasing age is having an important and positive impact in processing multisensory information by enabling and enhancing childrens ability to understand and to recognise ambiguous figures more effectively. Key words: Multisensory integration, Ambiguous figures, Visual attention. Introduction: The development of multisensory integration in human beings: Humans and animals are hardwired with a sophisticated and unique multisensory system which enhances their understanding of the environment that they live in (Stein et al., 1996; Gillmeister Eimer, 2007) and allows the integration of information between various senses. These different senses are touch, sound, vision, smell, taste and self motion. These extraordinary senses not only exclusively provide us information about our surroundings (e.g. assists us in hearing, seeing etc), but also complex understanding that cannot always be understood through just a single modality but requires multimodal integration. Multisensory or multimodal integration refers to the idea that multiple senses interact with each other to help provide us a coherent representation of various objects, events or situations to promote better understanding of our perceptual environment. We tend to recognise an object or an event better when it is represented through more than one modality (Gondal et al; 2005; Mol holm, Ritter, Murray, Javitt, Schroeder Foxe 2002). Scientists and Psychologists have been studying how multiple senses integrate to support us to make sense of complexity of our environment for centuries. In the early years these senses were studied independently (e.g. Berkeley 1709; Locke 1690). In 1980s scientists began to study the in depth processes involved within and how these senses interact together at the level of the single neuron. The recent research has been improved immensely which has contributed productively in order for us to understand the processes involved in multisensory integration (e.g. Campbell 1987; Stein Meredith 1994; Naumer Kaisar 2010). New and improved methods like functional imaging, transcranial magnetic stimulation etc has enabled us to better grasp the under lying processes involved in multisensory integration in the human brain. Psychologists and Researchers are at a stage where newly developed methodologies are being applied to different questi ons in development of multisensory integration at a neural level (Wallace, Meredith Stein 1998). There have been empirical studies in the past showing how multisensory stimuli benefit adults, but there is a gap in research with regards to when and how it develops in children. To date there has not been any research, which has explored the role of multisensory information in recognizing ambiguous figures in children. As human adults our multisensory system integrates various signals from our senses to unify functional representations. Electrophysiological, behavioural and neuroimaging studies has made it evident that different senses through our nervous system that are related to a same situation or event and are congruent in time and space increase the possibility of accurate and effective encoding a lot more than individual senses. Ernst and Banks (2002) Alias and Burr (2004) have suggested that human adults integrate excessive information in a statistically optimal manner. A fundamental question that stands is whether the optimal multimodal integration is present in children at the time of birth or does it develop during their childhood and when do children start to use multimodal integration to understand their ambiguous environment? It is fundamental to learn if early multisensory development could benefit the developing brain. The human sensory system is immature at birth, but refines as it develops essentially. Paus (2005) pointed out that brain mapping between sensory and motor conformity is updated frequently and that it is a continuous process where neural reorganisation and cognitive changes occur up until early adolescence. (Neil et. al; 2006; Barutchu, Danaher et. al 2009) pointed out that if adults benefit from the multisensory inputs; naturally children are expected to have an advantage of multisensory inputs via their nervous system as well. Numerous behavioural studies reported that human infants can identify relationships between various multisensory inputs (Bahrick and Lickliter 2000, 2004; Bahrick et al. 2002; Lewkowicz 1988a, 1996; Neil et al. 2006). Research has shown that in very early development multisensory binding is formed (Kohl and Meltzoff 1982). During the phase of gestation between 6-7 months, touching its lips results in foetal Humphrey (1964). Streri Gentaz, (2004) suggested th at even though infants are able to transfer the multisensory information across the senses at birth the advantage of multisensory integration is not observed generally until after birth (Gogate and Bahrick, 1998, Hollich et al., 2005, Bahrick et al., 2002, Walker Andrews, 1997). At the age of 8 months an infant shows multisensory facilitation of reflexive head and eye movements during spatial localization and this theory is consistent with the co-activation models Lewkowicz Shimojo, (2006). Patterson and Werker (2003) performed a preferential looking paradigm study on 2 month old infants and observed that infants were able to match voices with faces showing that infants are integrating some multisensory information. Lewkowicz (1992) studied development of multisensory information in infants 4, 6, 8 and 10 months of age, he presented the participants audio visual stimulus, (e.g. a bouncing object on the monitor) the results revealed that infants were sensitive to the temporal associ ations amongst the visual and auditory stimuli. Processes that involve multisensory facilitation tend to develop with postnatal experiences in humans and other species (Jamie Lickliter, 2006; Lickliter et al., 2006, Wallace Stein, 1997, Wallace Stein, 2001). On the contrary studies using the McGurk effect has shown that speech perception is not influenced by our vision as much in infants or young primary school age children as in adults (Massaro, 1984, McGurk MacDonald, 1976). The leading question is when do children start combining multisensory information to understand their complex environment? Two classical theories shed light in this area, The developmental integration view, which states that in newborns the ability to perceive multisensory coherence develops gradually through childs exploration experiences of the world (Piaget 1952). The second theory is the Developmental differentiation view which states that at the time of birth some of the multisensory perceptual abilities are present in infants but the other more com plex abilities emerge later in life through perceptual learning Gibson (1969, 1984). Recent research has showed us evidence that neural and behavioural limitations and the relative experience play a central role in the typical development of multisensory processing (Walker 1997). Another complexity in humans is that different senses are developed at different rates. For example, senses like touch, vestibular chemical and auditory senses begin to function before birth and finally vision develops (Gottlieb 1971). The differential rates in developmental period could worsen the challenges for adjustment and cross modal integration for example eye length, intraocular distances, growing limbs etc in humans. In contrast, some perceptual skills do not develop early in life (e.g. auditory frequency discrimination), Olsho (1984); Olsho et al; (1988). Brown et al (1987) suggested that projective size and shape are not understood until children are about 7 years of age, and research has shown that contrast sensitivity and visual acuity carries on developing until the age of 5-6 years of age. (Rentschler, et al 2004) suggested that the understanding of object manipulation also carries on developing until the age of 8-14 years. (Morrongiello et al 1994) suggested that tact ile object recognition in sighted and blind children does not develop until the age 5-6 years. Various other complicated capacities that are dependent on experiences e.g. (Elliot 1979; Johnson 2000) facilitation of speech perception in noise is immature throughout their childhood. The developmental time frame when audio visual integration is developed in children is still unclear. Hearing and vision are two of the most important multisensory modalities that humans constitute. Audio visual integration plays a vital role in many tasks e.g. understanding of speech in noisy environments or orientation towards a novel stimulus. Development of auditory system begins before vision but is not certain when these two senses begin to integrate in humans. When presented with auditory and visual stimuli, it can be perceived as a same unitary event or as two separate unimodel events. Radeau Bertelson (1977). The binding and segregation of unimodal stimuli is dependent on low level structural factors (e.g. the temporal and spatial co-occurrence of the stimulus), as well as more cognitive factors (e.g. If the stimuli are semantically congruent or not and whether the person observing is assuming that the two stimuli should go together). Numerous recent studies have shown evid ence that auditory stimuli can be mislocalized towards visual stimuli when they are presented at the same time Welch Warren 1980, P. Bertelson Gelder (2004). It has been argued in the past that when two or more sensory inputs are presented and that they are highly consistent the observers tend to treat them as a single audio visual event (Welch Warren, 1980, Jackson, 1953) therefore it is more likely to assume that they share a common spatiotemporal origin and consequently there are more chances of them to bind them in to a single multisensory event. The binding of a specific pair of visual and auditory stimuli is dependent on various different factors. Spatiotemporal coincidence plays a vital role in different forms of audio visual integration (Slutsky Recanzone 2001, Zampini, Guest, and Shore Spence 2005) but research has also shown that there are exceptions Vroomen Keetels (2006). Neil et al, (2006) examined reflexive orienting in infants, 8-10 months old. The infants showed reaction time advantage for single visual auditory cues over combined cues. On the contrary, Barutchu et al, (2009) performed a study with young children by testing them in a manual button pressing task, and revealed that most children are unable to show the same multisensory advantages until the age of 7 years old. It was proposed that the differences showed in development of audio visual integration reveals the possibility of differential development of reflexive orienting, which depends on the superior colliculus and sensory decision making, is dependent on cortical integration of sensory evidence. Barutchu et al (2009) performed a similar study in order to examine the development of multisensory orienting and button pressing for the same audio visual stimuli where eye movements were recorded of children aged 4-13 years old, N = 19 in response to auditory beeps, visual flashes showed at 20Â ° eccentricity. It was observed from the results that the total mean AV saccadic latencies were significantly shorter than either Audio or Video and the results revealed a trend towards shorter Audio visual latencies than those hypothesised by statistical support or facilitation Miller (1982). Results of this experiment showed that children aged 4 years old when examined in a saccadic orienting task are capable of showing reaction time advantage consistent with cue integration and that this ability is dependent on the early development of sub cortical multisensory processing Wallace Stein (1997). Research on children in their later childhood around 6 years and older showed the influence of multisensory information on speech precepts, balance and size judgements Gori et. al (2008). In the brain multisensory integration occurs across various different levels which involves sub cortical areas like the superior colliculus, early cortical areas like the primary auditory and visual cortices and higher cortical areas like the superior temporal sulcus and intraparietal areas. For example freezing effect Vroomen de Gelder (2000) or pip and pop effect Van der Burg et al (2008) in which auditory temporal information is needed to form illusory visual onsets tend to occur in the primary visual areas while illusions for example Mc Gurk effect, McGurk Mac Donald (1976) takes place at a higher cortical areas due to the complexity of information. The areas involved in brain that facilitates audio visual integration in humans can be seen in figure no 1. C:UsersLocstaPictures1-s2_0-S0001691810000715-gr2.jpg Figure number 1: Showing brain areas involved in audiovisual attention Studying the sensory system and multimodal integration development matters to humans as it plays a very important role in cognitive processes. Numerous anecdotal reports from clinicians and parents have stated that significant percentage of sensory impairment, atypical ties are found in children and adults suffering from autism spectrum disorder (Cesaroni Graber, 1991; Grandin 1992; ONeill Jones 1997). In 1970s scientists dedicated a large amount of research in sensory processing whilst exploring the field of ASD, and researchers found evidence of impaired sensory modulation (Stroh Buick, 1964), this study provided initial evidence for anecdotal and clinical reports of problems in multisensory integration among individuals with ASD. Multisensory processes facilitate children in numerous cognitive processes that are important in learning. Fifer et. al (2011) tested the link between auditory noise in the background, multisensory integration and childrens general cognitive abilities in children. Eighty eight children participated in this study with the mean age of 9 years and 7 months. A simple audiovisual paradigm was used for detection. The results showed that children who have enhanced ability for multisensory integration in both quite and noisy conditions are more likely to score above average on the Full Scale IQ of Wechsler Intelligence Scale for Children-Fourth Edition (WISC-IV). 45%. Children with low verbal and non verbal ability showed reduced multisensory integration in either quite or noisy condition. About 20% showed better multisensory integration when there was background noise present. The findings of the experiment showed evidence that consistent multisensory integration in quiet and noisy conditions is some ways related to the development of general cognitive abilities. Ambiguous figure recognition: Ambiguous figures are figures that represent themselves in more than one way. In the past decades idea of ambiguous figure reversal has been meticulously studied by psychologists. The earliest designs of picture ambiguity may be as old as prehistoric cave art Melcher Wade, (2006). Another famous example of ambiguous figures is the Necker cube, the founder of Necker cube was a Swiss naturalist Necker (1832) and after that era other ambiguous figures were seen e.g. duck/ rabbit (Jastrow 1900) and the vase faces (Rubin 1958). Psychologists have been very interested in ambiguous figures as it provides insights to cognitive and sensory processing by means of visual processing. (Toppino 2004) performed a thorough review of ambiguous figures research, and stated that ambiguous figures opens a wide window in the fundamental mechanisms involved in the processing of the visual system which includes sensory, cognitive, motor and physiological processes. Perceptually ambiguity is the norm with regards to its special features. Particular features of an object for example distance or size cannot be seen only by our retinal input, our experiences drive our perception and information about our environment that we live in so in other words our knowledge of past experiences derived helps us in disambiguation of precepts. These experiences could be visual or involve other senses for example taste, smell, hearing, temperature or pain (Gregory, 1966). The history has showed two main theories of reversing representations of bi stable figures satiation theory and cognitive theory. Toppino et al (2005). Satiation theory states that reversing two different representations of ambiguous figure happens through a process analogous that leads to neuronal exhaustion due to tiredness when images of colours are perceived (Kohler, 1940; Long Toppino, 1981). When participants stared at a green patch and then shift their view to a white patch they eventually see red colour. What actually happens is that staring at a green colour patch fatigues the green neurons being fired in the brain and when the attention is shifted to white colour patch then the red neurons that are not fatigued dominate. Keeping this theory in mind when participants perceive a duck as an ambiguous figure, will weaken the neurons that represents the duck, and then representation of rabbit is perceived. Cognitive theory states that reversal of ambiguous figure can only happe n if the person observing the figure is aware consciously that the figure is ambiguous. (Girgus, Rock, Egatz, 1977; Rock Mitchener, 1992; Rock, Gopnik, Hall, 1994; Rock, Hall, Davis, 1994). Satiation theory and Cognitive theory map on to top down vs. bottom up processing debate. In a study performed by Girgus et al, (1977), high school students were shown ambiguous figures and they were made aware beforehand that the figures are reversible but they were not told the possible alternatives. Results showed that one half of the students made spontaneous reversal. In another study performed by Rock Mitchener, (1992), about one third of participants were able to reverse spontaneously. Cognitive development in children is a very complex developmental process and certainly is not as simple as it seems. Martin J. Doherty and Marina C. Wimmer looked at which cognitive processes and developments are important for children to experience reversal to understand ambiguous figures in children. 138, 3-5 year old children participated in these two studies to test the idea that a complicated understanding of ambiguity is needed to learn bistable stimuli (Gopnik et al 2001) Duck or rabbit? In the first experiment a novel Production task measured the ability to recognise ambiguity of the figures. The children found this task easier than the Droodle task and the level was similar to the False Belief task and was significantly correlated to the False Belief Task. The same findings were tested again in second study and the results showed that it was much more difficult to perceive the reversal of ambiguous figures than the Production or the False Belief task. The results revealed v ery interesting findings that children only try to reverse the figures when they understand the representational relationship amongst the figure and its ambiguity. The process that helps in reversal of figures is difficult, and most probably need developments in areas such as executive functioning and imagery abilities. Ambiguous figure reversal studies are also been found to be useful in showing indications of the presence of autistic traits in a big number of population. In a study performed by (Best, Owens, Moffat, Power and Johnstone 2008) showed evidence that the performance of adolescents in reversing ambiguous figures has showed in advance, the probability of participants to have characteristics of autism, poor mental abilities and superior visio- spatial attributes. (Best et al) has emphasized that there is clear evidence that ambiguous figures studies is a very important modality to be studied in understanding autism on the contrary there is also evidence that even though autistic children who are unable to reverse ambiguous figures appropriately later in life they develop the ability to reverse Ropar, et al (2003). Capps, Lisa, Gopnik Alison, Soble David (2005), performed a study on young children to examine ambiguous figure perception and theory of mind. They observed that about one third of 5-9 year old children were successfully spontaneously able to reverse the ambiguous figures where as autistic childrens did not perform well in reversing ambiguous figures as normal children. It is surprising though that ambiguous figure studies and multisensory integration being such an important modality in understanding cognition and visual processing etc there has not been extensive research done on childrens understanding and perceiving of ambiguous figures. Gopnik, Rock and Hall (1994) studied the perception of ambiguous figure task in children and suggested that figure reversal is much more complex than just low level perceptual process, they also found that even though children were informed of the ambiguity of the figures, 3 year old children still failed to reverse and only 50 percent of the 4 year old children were successfully able to reverse the main result is that young children aged under 5 are unable to reverse ambiguous figures Gopnik and Rosati (2001), Rock Gop nik and Hall (1994). Centuries of long term research with adult participants suggests that bottom up (lower level) processing in our brain and higher level cognitive processes (top down) processes play a fundamental role in assisting us to disambiguate ambiguous figures. Top down processing theory suggests that there is a voluntary control over the ability to reverse; knowing that we are dealing with ambiguous figures which have more than 1 interpretation to them is an important element and the willingness to reverse the ambiguous figure. On the contrary bottom up processes in our brain assists us in disambiguating ambiguous figures are related with neural weakness/ satiation as predicted by Gestalt Psychologists. Marina et al (2005) performed four studies with 63 children, 3, 4 and 5 year olds, results showed evidence that in young children the concept of more than 1 interpretation develops around the age of 4 but the perception of ambiguity develops around the age of 5. The role of visual attention in processing multisensory information in humans: Visual attention plays an important role in processing multisensory information which helps humans to select information across the visual field. It is considered that genes are somewhat or partly responsible for the development of our attentional networks in the brain but there are other important factors (e.g. particular experiences provided by caregivers and also the culture that we live in play a vital role). We attend to the visual information in our surroundings by simply looking at various locations. The centre portion of our eyes is called fovea, as fovea tend to have better vision it provides us a benefit when viewing different locations. There are two types of attention covert attention and overt attention. Simply looking at different locations e.g. finding your motorcycle in the parking lot or your friend in a restaurant this type of attention is called overt attention when its easier to observe their eye movement, another type of attention which enables us to attend to va rious locations without the movement of our eyes is called covert attention. According to John Colombo (2001) Rudimentary forms of various attention functions are present at birth, but each of the functions exhibits different and apparently dissociable periods of postnatal change during the first years of life. Susan E. Bryson (2010) suggested that humans ability to move attention in space effectively plays a vital role in our ever changing world. From very early in life, our ability to selectively orient or redirect attention allows us to connect with key others, to learn about and make sense of the world, and to regulate our emotional reactions. The functional anatomy reveals that orienting system is connected to areas of the parietal and frontal lobes in our brain. Posner (1980) suggested that orienting can be implied by showing a cue where you want the participants attention at a specific space which provides a platform for the participant to pay attention towards the cued position by moving or not moving their eyes. FMRI studies have showed evidence that superior parietal lobe is connected with orienting after the presentation of cue Corbetta et al (2000). The alerting mechanism tends to be associated with parietal and frontal regions of the brain. It has been seen that ongoing vigilance and performance tasks activates specific levels of alertness and these tasks has the ability to activate parietal and frontal areas of the right hemisphere in the brain Coull et al (1996); Marrocco et al (1994). Neuropsychological experiments have shown evidence in animals that an unexpected sound can enhance perceptual processing of suc ceeding visual stimuli. Recent studies Nadia et al (2002) have shown that perceptual processing enhancement also exists in humans. This phenomenon can be explained by means of cross modal interaction effects. Nadia et al (2002) showed in a study that auditory stimuli can enhance visual system in a detection task in humans as well. Michael Posner (1994) has performed very interesting research in order to study attention in humans and the three attention networks using the ANT (Attention network test) flanker task, which is an effective tool and allows us to test voluntary and involuntary attention. It helps us to study how brain pays attention to emotional events Fan et al. (2002), Posner and Peterson (1990). In this study subjects were asked to keep their eyes fixated at a point when flanking stimuli are presented on the right or left side of the fixated points. Posner stated that flanking stimuli can be detected easily even when their eyes are fixated on the cross hairs Posner (199 4). In conclusion Multisensory facilitation starts at a very early age and continues to develop throughout the childhood. Nardini et al (2006) suggested that children automatically combine auditory and visual information and this multimodal integration is matured around the age of 9-10 years. One possible domain is when children use auditory and visual information to disambiguate ambiguous figures in order to understand how multisensory integration assists young children to disambiguate ambiguous figures. Therefore this study employed an experimental design similar to Posner Michael (1994), flanker task. The role of multisensory integration in understanding ambiguous figures can be very useful for young children and atypically growing children suffering from (e.g. autistic spectrum disorder or dyslexia). Thus I proposed a study to examine what role does multisensory integration specifically audio and visual integration play in disambiguating ambiguous figures in young children. Hence it was decided to investigate the possibility that participants performance will be faster in congruent trials (where an ambiguous figure is shown with a simultaneous sound, and the auditory cue was congruent with reference to subsequent target). For example an ambiguous figure showing a duck and a rabbit, the sound accompanying it was quack representing, the duck which is facing towards the left side and the target (star) appears on the left side as well. Whereas for Incongruent trials (auditory cue is not congruent with reference to the subsequent target). Finally neutral trials where ambiguous figures are presented with non related simultaneous sound (e.g. sound of a motorcycle racing) presented with an ambiguous figure showing a duck and a rabbit and then a target appears on the left or right of the screen. Method: Participants: After seeking ethical approval from the Department of Psychological Sciences Birkbeck University of London and authorisation from all parents of young children, 45 young male and female healthy children from a local primary school were randomly employed to participate in this experiment. Three participants (1 female from reception class, 1 male from year 2 and 1 female from year 4) did not complete the study so their incomplete data were extracted from the study. Six children with learning disabilities also participated in this study but their data was discarded due to ethical purposes, as performing this experiment with disable children was not one of the aims of this study, I aimed to perform this study with healthy children, and so the results could be generalized to a healthy population of children. The experiment was performed on three different age groups of children. The first group consisted of 4-5 year old children who attended reception class, the second group had 6-7 year old children who attended grade 2 and third group 8-9 year old children who attended Year 4 in a local Primary School. The study was completed in three different early morning sessions. Stimuli: The stimuli (ambiguous figures) were displayed on the laptop screen using an e-prime programme developed by Dr Denis Mareschal. The ambiguous figures were black in colour the background was white as shown in figure no 2. The target was presented on either the right or left side of the screen. The participants were to respond to the target according to which side it appears on by pressing the corresponding right or left key on the mouse. On the Incongruent trials the target appeared in the opposite direction and congruent trials the flanking target appeared in the same direction and in neutral trials the ambiguous figure was shown with a non-related sound. Participants viewed the screen from about approximately 64 cm. The target used in this study flanker (star) can be seen in figure no 3. Figure number 2: Showing ambiguous figures used in this study representing more than one interpretation in one figures. Figure no 3: Showing the flanker (Star) presented on either right or left side of the ambiguous figure to alert the children in this experiment. Design: This non-routine experiment is based upon Michael Posner (1994) and Eriksen and Eriksen (1974) flanker task experiment. The computer based programme called E-prime Ambiguous Figures (a commercial experiment programme application) that runs on Windows XP presented on a 12 inch monitor to study the role of multisensory information in disambiguating ambiguous or bi stable figures in children. Trials are divided in to 6 blocks and each block consisted of 45 trials, 15 congruent, 15 Incongruent and 15 neutral trials. At the initial stage of the programme it asks for session number, gender of the participant and finally for his or her date of birth, upon completion of all this information press OK. Instructions appears on the screen Look for the star click the right mouse button if it is displayed on the right side of the screen and click the left button if it is displayed on the left side of the but

Does The Internet Foster Isola Essay -- essays research papers

One of the most talked, known and controversial issues today is the Internet. Internet is a large network made up of a number of smaller networks. Almost every computer in an educational facility and in home and small office use is connected to some type of a network. People spent a lot of time on the Internet, which may make them seem isolated. However, the Internet does not foster isolation, because it may be used for many different things like communication, education, problem solving and etc. The concept for the Internet was to make a link in to a new world, a world that has many different opportunities within its self. To gives the people options to go to China, Italy, and Egypt without spending a lot of money on the trip. To open new experiences and ideas that are just a click of a button away. The idea of going on to the internet for almost every thing may make the person seem isolated. Isolated from people, form culture, from education, from communication to other people, but in reality they are not isolated. The internet gives variety. It might not give physical opportunity to visit Japan or Russia, but it gives almost the same emotional and cultural experiences. A person does not have to read a newspaper on the train or go to an art gallery to be cultured and not seem isolated; a person just has to do what feels right at a certain time. The Internet also gives a misconception about communication. Internet is a different world that has the idea of communication in ...

Vocabulary Words APUSH

William Crawford – he ran as a Democratic Republican candidate for Preside .NET of the United States in 1 824; his greatest political enemy was John C. Calhoun, who was initially in favor of the protective e tariff, internal improvements, & the national bank; he returned to Georgia and was appointed judge of the northern circuit court in 1827 6. Andrew Jackson – he was the first President from the West; he was like Thou magnifiers, he sought to reduce role of federal government in favor of states' rights; he did not like Henry Clays â€Å"American Sys stem† 7. John C. Calhoun -? he served as secretary of war under James Monroe.In the e Election of 1 824, he was elected vice president under John Quince Adams. In the Election of 1828, he retained the vice preside once, this time under Andrew Jackson 8. Revolution of 1828 – balance of power shifting from the East to expanding west. America, until now, had been ruled by educated wee Itty elites -? Federalist s hippers and Jeffersonian planters 9. Spoils System – the method of employing and promoting civil servants who are friends and supporters of the group in power. President Jackson made more staff changes than any previous president, firing g many people and replacing them with his own 0.Tariff of Abominations – In 1828, the United States government increased the prices of their imported goods by as much as 50 percent. South Carolina asserted that these taxes on imports were unfair a s a tax on Southern agriculture for the benefit of Northern industry 11 . Denmark Vessel – He was a free black slave who lived in the Carolinas and led a slave rebellion in Charleston in 1822. This slave rebellion was part of what led to the anxieties of the South especially in South Carolina. The Missouri Compromise and the slave rebellion caused the South to worry about Federal government interfere CE in slavery 12.South Carolina Exposition & Protest – It was drafted secretly by Episodes .NET John C. Calhoun, and presented to the state's House of Representatives on December 1 9 by a special committee charged WI the formulating a response to the federal protective tariff passed earlier that year. Although not adopted by the House, 4,000 coop sees of the states' rights manifesto were printed and distributed at state expense; it proposed that each state in the union counter the tyranny of the majority by asserting the right to nullify an unconstitutional act of Congress 3.Nullification – the streetlights doctrine that a state can refuse to recognize e or to enforce a federal law passed by the United States Congress 14. Tariff of 1832 – it lowered duties to 35% from about 50%, or the 1824 level ; it fell far short of meeting all of the Southern demands; South Carolina called upon state legislature to make necessary mil tart preparations if President Jackson tried to send troops to enforce this act 15.Tariff of 1833 -? it was authored by Henry C lay, and it was a compromise o n duties; it defused the sectional crisis and set out timetable for staged reductions in import duties that put these taxes on a d onward path until 1 860 16. Force Bill – it would allow the President of the United States to enforce a f deader law without permission of Congress; it also gave humorists to use the navy to board ships and collect duties before the eye reach S. C. 17.Five Civilized Tribes – the Indian nations (the Cherokees, Chickasaws, Choc scats, Creeks, and Seminole) that lived in the Southeastern United States until the 1 8205, most of whom were removed to the Indian Territory from 183042; most of them had et up formal governments before removal modeled after the U. S. Government NT 18. Indian Removal Act – Congress orders that all indigenous people living in t he southeastern part Of the country be relocated to a newly designated territory west of the Mississippi River 19.Trail of Tears – the forcible reloc ation and movement of Native Americans , including many members of the Cherokee, Creek, Seminole,and Choctaw nations among others in the United States, fro m their homelands to Indian Territory (present day Oklahoma) in the Western United States 20. Bureau of Indian Affairs – a division of the Department of the Interior that administers federal programs benefiting Native Americanization. 21 . Black Hawk – the leader of a faction of Auk and Fox Indians. Antagonistic to whites settling in his people's territory, he joined the British in several battles in the War of 1812.In 1832, he led his pep plea across the Mississippi to resist further white encroachments. The Illinois militia began attacking Black Hawk and his people in 1832, and Black Hawk was taken prisoner the following year. 22. Solaces – rose to prominence during the Second Seminole War, where his brilliant guerrilla tactics in the Florida swamps earned him the admiration and respect of the many United S tates Army office RSI who tried to capture him. Solaces and other Seminole refused to sign the Treaty Of Fort Gibson, which would have ceded their Florida homeland.In December 1835, during what became known as the Second Seminole War (183542), Solaces and a baa ND followers ambushed and killed a government agent, Wiley Thompson, and several others. Army troops arrested him in Cot beer 1837, while under a flag of truce. He was imprisoned, first at Fort Marion in SST. Augustine, Florida, and later at Fort Mom letter, near Charleston, South Carolina 23. 2nd Bank of the US – was the most powerful bank in the country. Its pres dent, Nicholas Fiddle, set policies that controlled the country's money supply. President Jackson disliked the bank. He thought t had too much power.He felt that the bank's policies favored wealthy people and hurt the average person. To operate, the bank needed a charter from the federal government. Its charter was scheduled to expire in 1836. But Fiddle ask ed Congress to Rene ewe it in 1832. That was an election year. Fiddle thought that Jackson would agree to the renewal and not risk being defeated. But Jackson took the risk. Jackson vetoed Congress's renewal of the bank's charter. He said the bank was unconstitutional al. The Supreme Court had ruled that the bank was constitutional. But Jackson claimed that elected officials could judge whether a law was constitutional for themselves.They did not have to rely on the Court. Jackson's opposition to the bank was a major sis u in the 1832 election. The people agreed with Jackson. After Jackson worn, he set out to destroy the bank. He took federal m none out of the national bank and put it in state banks. As a result, the national bank went out of existence 24. Nicholas Fiddle – became president of the Second Bank of the United Stats sees in 1823, vowing to create an actual national currency and to achieve â€Å"a more enlarged development of its resources and a wider extension o f its sphere of usefulness. 25. Bank Charter – Searching for an issue to use against Jackson in the preside initial campaign of 1832, Clay forced Jackson's hand on the Bank. Clay convinced Fiddle to apply to Congress for a new chart err, even though the current charter would not expire until 1836. Confident of congressional approval, Clay reasoned that he had Jackson trapped. If Jackson went along with he new charter, Clay could take credit for the measure. If he vetoed it, Clay co old attack Jackson as the enemy of a sound banking system. Clay's clever strategy backfired.Jackson turned on him and t he Bank with a vengeance. As he told his heir apparent, â€Å"The bank, Mr.. Van Burden, is trying to kill me, but I will kill it! † Jacks n and his advisers realized that the Bank was vulnerable as a symbol of privileged monopoly, a monstrous institution that d prided common Americans of their right to compete equally for economic advantage. Moreover, many of these adviser s were also state bankers and local developers, who caked Jackson precisely because they wanted to be free of federal restraints on their business activities. 26.Bank Veto – On July 10, 1832, Jackson vetoed the recharging bill for the B ann. in a message that appealed both to state bankers and to foes Of all banks. He took a ringing â€Å"stand against all new grants Of monopolies an d exclusive privileges, against any prostitution of our Government to the advancement of the few at the expense of the many. † 27. Intimations Party – It was based on distrust and dislike of the secretive Freemasons. Outrage reached a fever pitch in the I ate asses and early asses, fueled by the 1826 disappearance of William Morgan, a bricklayer who had written a book about the society's alleged secrets.The Masons were rumored to have murdered him. In 1831, the is party became the first to select its presidential nominee at a national convention, and the first to issue a party platf orm. Thee r candidate William Wire carried Vermont in 1832 but could not even come close to ousting Andrew Jackson from the presidency y. The party soon died out, and many members became Whig. 28. Democratic Party – Favored local rule, Favored Limited Go Vermont, Favored Free Trade, Favored Equal Economic Opportunity for White Males, Opposed Monopolies, Opposed a National Bank, Opposed High Tariffs, Opposed High Land Prices. 9. Pet banks – On September 1 0, 1833, Jackson removed all federal funds from the Second B ann. of the U. S. , redistributing them to these various state banks 30. Specie Circular -? in 1836, Prestidigitation authorized the Treasury to issue a decree that required all public lands to be purchased with â€Å"hard,† or metallic, money. This drastic SST pep slammed the brakes on the speculative boom, a kneecapping change of direction that contributed to a financial panic and CRA h in 1837. 31.

The Italian Renaissance

The Italian Renaissance was called the beginning of the modern age. The word Renaissance itself is derived from the Latin word rinascere, which means to be reborn. Many dramatic changes occurred during this time in the fields of philosophy, art, politics, and literature. New emphasis was placed on enjoying life and the world around you. Talented individuals sought self-gratification through art, literature, and architecture, and their achievments would influence future generations for centuries to come. This great new movement was originated and centered in Italy, and without Italian contribution, would never have launched European society into the dawning of a new era. At the beginning of the Renaissance, Italy was divided into some 250 self- governing city-states, ranging from small towns of 2,000 individuals, to some of the largest cities in Europe of that time, such as Florence, Milan, and Venice, each with 100,000 citizens each. These city-states were loosely organized under the Pope, ruling out of Rome, although he had no real political control over the divided Italy. During the mid- 1300s and early 1400s, many large Italian cities came under the control of one family, such as the Visconti and later the Sforza families in Milan. The form of government established by the ruling families of the various Italian cities came to be known as signoria, with the chief official being called the signore. Soon , elaborate court systems, controlled by the ruling families, began to spring up in each city-state. At these courts, leading artists, intellectuals, and politicians gathered under the sponsorship of the signore and families. Other city states had a form of republicanism, such as Florence and Venice did. In these cities, a group of upper class families controlled the government, and often looked down upon the common residents of the town, considering them to be inferior. A Venetian observer wrote about Florence during this time:...

Are You Making This #1 Amateur Writing Mistake

Are You Making This #1 Amateur Writing Mistake Are You Making This #1 Amateur Writing Mistake? Are you looking for the secret sauce that will turn you into a bestselling author? After 21 New York Timesbestsellers, I can tell you there is no shortcut. But writers still often ask meforthat Yodaesque bit ofwisdom â€Å"you’d give me if you could tell me only one thing†¦Ã¢â‚¬  So here it is:Avoid on-the-nose writing. It’s no magic bean but if you geta handle on this amateurwriting pitfall, you willinstantly outpace 99% ofyourcompetition. Though it might sound like something positive, on-the-noseis a term coined by Hollywood scriptwriters forprose that mirrors real life without advancing your story.This is one ofthe most common mistakes I see in otherwise good writing. No one chooses to write this way, but even pros fall into it unaware. It hasnothing to do with one’s ability to put together a sentence, a paragraph, or even a scene.The amateur writer may even have a great idea, know how to build tension, and have an ear for dialogue. On-the-nosewriting reads like this: Paige’s phone chirped, telling her she had a call. She slid her bag off her shoulder, opened it, pulled out her cell, hit the Accept Call button, and put it to her ear. â€Å"This is Paige,† she said. â€Å"Hey, Paige.† She recognized her fiancà ©Ã¢â‚¬â„¢s voice. â€Å"Jim, darling! Hello!† â€Å"Where are you, Babe?† â€Å"Just got to the parking garage.† â€Å"No more problems with the car then?† â€Å"Oh, the guy at the gas station said he thinks it needs a wheel alignment.† â€Å"Good. We still on for tonight?† â€Å"Looking forward to it, Sweetie.† â€Å"Did you hear about Alyson?† â€Å"No, what about her?† â€Å"Cancer.† â€Å"What?† Here’s how that scene should be rendered: Paige’s phone chirped. It was her fiancà ©, Jim, and he told her something about one of their best friends that made her forget where she was. â€Å"Cancer?† she whispered, barely able to speak. â€Å"I didn’t even know Alyson was sick. Did you?† Trust me, not one reader is going to wonder how she knew the caller was Jim. We don’t need to be told that the chirp told her she had a call (duh), that her phone is in her purse, that her purse is over her shoulder, that she has to open it to get her phone, push a button to take the call, put the phone to her ear to hear and to speak, identify herself to the caller, be informed who it is†¦you get the point. If you’ve fallen into on-the-nose writing (and we all have), don’t beat yourself up. It showsyou have the ability to mirror, real life. That’s nice. Now quit it. Leave that to the people who are fine with amateur writing. Separate yourself from the competition by noticing the important stuff. Dig deep. Go past the surface. Mine your emotions, your mind and heart and soul, and remember what it felt like when you got news like that about someone you deeply cared about. Don’t distract with minutia.Give the readers the adventure they signed up for when they chose to read your story.Take the readerwithPaige when she says: â€Å"I need to call her, Jim. I’ve got to cancel my meeting. And I don’t know about tonight†¦Ã¢â‚¬  Now that’s a story I’d keep reading. Wouldn’t you? How will you avoid this amateur writing mistake in your next story? Tell me in the comments section. Ill respond more quickly than you might think.

Using Teams in Production and Operations Management Essay

Using Teams in Production and Operations Management - Essay Example A fundamental accountant should be conversant with information research and gathering (Pedneault, Rudewicz, Silverstone & Sheetz, 2012). This skill is very important in the field of forensic accounting because to be able to undertake an investigation the accountant will first have to obtain all the information concerning the company. It is also needed since if for example conducting a research about fraud, the forensic accountant should be able to find all the information about the auditors of the company, the management and all other people concerned with the financial matters of the company. The relationship between this skill and its application in the business is that since a business is conducted by a large number of people and contains a wide range of information, it will thus require a forensic accountant who can search for the information. Analytical; a second skill to be possessed by a forensic accountant is the skill of analysis. He or she should be able to analyze data items critically and all information gathered should be scrutinized keenly to come up with all the minor details which might be taken for granted. This skill is needed since it enables the accountant obtain results which are not compromised. He or she will also be able to maintain high standards of accuracy in his work. This skill is very important in business operations because, fraud in a company is usually carried out by highly qualified people and thus they will use all ways to hide this fraud. Thus, to identify it, the forensic accountant will need to conduct and in-depth analysis. Investigative and communicative skills; a forensic accountant should be able to conduct a thorough investigation on all people concerned with the work being investigated. This is only possible if he or she has good communication skills; where he can question people without hurting their feelings or harassing them. He should not be

Bill of Rights Essay Example | Topics and Well Written Essays - 1750 words

Bill of Rights - Essay Example owever, it can be noted that the English Bill of rights does not contain much of what the first amendments added to the constitution after their ratification, Fourth Amendments These amendments are also part of the Bill of rights which is against unreasonable searches and seizure. In addition to that, the amendments also pioneered a requirement that there is a need to ensure that all warrants should be judicially sanctioned with support by probable cause. In simple terms, it generally means that the warrant should be sanctioned by the judicially on the basis of the specific information that has been supplied and the officer in charge sworn by it (Burgan, 2002). Fifth Amendments As part of the bill of rights, the fifth amendments to the US constitution protects against abuse of government authority in a legal procedure. The amendment stipulates that no single person shall be held to answer capital or otherwise an infamous crime (Burgan, 2002). Sixth Amendments Being part of the US bil l of rights, the sixth amendment to the US constitution sets the rights related to criminal prosecution through the due process, which is stipulated under the fourteenth amendment of the US constitution. Rights that have been conferred under this section include speedy trial, public trial, impartial jury, notice of accusation among other issues related to prosecution. Fourteenth Amendment Dubbed as the reconstruction amendments, the amendments contain the citizenship clause that provides a comprehensive definition of what citizenship is. In the Due process clause, the amendment stipulates that a state or local government cannot deprive a person of his life, liberty or property unless several steps have been taken to ensure fairness in the matter. Lastly, the amendments prohibit any... From this research it is clear that in United States of America, most law enforcement agencies are aimed at ensuring that there is a complete social control system that deters and mitigates crime throughout the country. These agencies also work by sanctioning those who violate laws with criminal penalties and providing rehabilitation where necessary. However, with amendments above, these law enforcement agencies face a number of challenges in terms of dealing with suspects of crime and what is stipulated under the bill of rights in amendments above. A criminal justice system that is honest, fair and effective is what most crusaders of the said amendments have been on the forefront in advocating for. This is because law enforcement agencies form part of the larger criminal justice system of the United States of America together with courts and corrections. Some of the challenges that these law enforcement agencies encounter are poor data collection and organized crime. Since proper da ta collection for any given crime requires that there is proper coordination within parties involved in law enforcement agencies, it is prone to many errors and therefore sometimes lead to contradiction. Some cases have been cancelled in the name of lack of sufficient evidence because data collection was poorly done. The amendment discussed above requires any given court to ensure that there is sufficient data to ensure fairness at the time of trial.