Themes Of Dr Jekyll And Mr Hyde And Macbeth - 1322 Words

Ambition: The Real Villain Edna Ferber, an American novelist, comments, â€Å"Perhaps too much of everything is as bad as too little† (Ferber). The Strange Case of Dr Jekyll and Mr Hyde by Robert Stevenson and Macbeth by William Shakespeare both illustrate this idea. In Stevenson’s novel, a scientist named Henry Jekyll experiments with the phenomenon of separating one’s dual nature, which unfortunately kills him because he is not able to take control of his evil side. In Shakespeare’s play, Macbeth, a Scottish general, is consumed by the desire to become king and kills many people to achieve his goal, after three witches tell him about his future. Through the use of conflict, both literary works demonstrate how excessive ambition corrupts the†¦show more content†¦Macbeth is torn because he wants to be king, but he does not want to suffer the consequences. Although he wishes for the situation to benefit him, he is aware of the punishment he will face in the afterlife. Macbet h hesitates to kill King Duncan, but his desire to be king results in a war for a clear conscience. Furthermore, both Jekyll and Macbeth have difficulty making decisions and in turn, have trouble accomplishing their goals. The characters’ urge for success cause them to hurt themselves. Moreover, careless and dangerous actions are also caused by one with a strong desire to fulfill their wishes. Jekyll and Macbeth are engulfed by their craving to reach their goal as they act without care of the consequences, which result in violent battles with others. Jekyll, when he is transformed into Hyde, does not have concern for what happens to others. Enfield, a cousin of Utterson, relays to Utterson the story of how Hyde hurts a young girl. â€Å"The man [who tramples] calmly over the child’s body and [leaves] her screaming on the ground† is Hyde, whom Enfield envisions in his head whenever walking by the corner of the incident (Stevenson 7). Hyde, being the evil side of Jekyll, has little regard for others, as he acts however he likes. As Jekyll exercises this side of him, he strengthens Hyde and his two sides become more distinct. At this point, Hyde is new to him and he aims to learn how toShow MoreRelatedComparing Human Nature in Macbeth and Dr Jekyll and Mr Hyde1596 Words   |  7 PagesDr Jekyll and Mr Hyde CA The strange case of Dr Jekyll and Mr Hyde was written in the Victorian Era by Robert Louis Stevenson, this novella dwells into the concept of the duality of human nature. The narrative is extremely fragmented structure due to the use of multiple narrators and through the use of mixed media, in the form of letters and accounts. The inconsistent structure conveys that of a gothic detective story; which were very popular in the Victorian era. Victorian London at the time wasRead MoreMacbeth : The Duality Of Human Nature1741 Words   |  7 Pages One of the prominent themes is appearance versus reality, the duality of human nature. In Macbeth we see this theme numerous times in many of the scenes. In act 1 scene 3 Macbeth meets the witches for the first time they give him the vision of being ‘thane of Cawdor’ and thereafter the ‘king’ himself. After the vision we begin to see that Macbeth has begun pondering whether he shall murder Duncan and taking his ‘rightful’ place as king. However at the end of this scene he begins to think in a rationalRead MoreEvil in Shakespeares Macbeth, Mary Shellys Frankenstein and The Strange Case of Dr. Jekyll and Mr. Hyde1782 Words   |  8 PagesEvil in Shakespeares Macbeth, Mary Shellys Frankenstein and The Strange Case of Dr. Jekyll and Mr. Hyde Evil has always been in everyones lives. Some people have it more than others. There are places in the world where evil almost takes over. It crops up in all kinds of places, all over the world. In these texts, Macbeth, Frankenstein and The Strange Case of Dr. Jekyll and Mr. Hyde there is a definite theme of evil throughout. In this essay I will write aboutRead MoreMargaret Atwood Spotty Handed Villainesses1879 Words   |  8 Pagesbecause this would be a reflection of society, as well as good women. Her aim in the second part of the speech is then to defend the current portrayal of both good and bad women in fiction and to differentiate herself from the feminist movement. LISA THEMES Atwood’s speech deals with the issue of the portrayal of women in literature, their role in society and the impact feminism has had upon this area. In dealing with these issues she uses various techniques, including cumulative listing, allusions,

Important Characteristics Of An Individual s Behavior

Business is a broad field, and there are many important characteristics that play a significant role in ensuring that business decisions are done correctly. Laws and regulations are made and enforced to make sure that corrects decisions are done. One of the main purposes of laws is to make sure that ethical principles are not broken. However, each situation is different and some times laws and ethics intertwined, and laws could cause people to act in unethical ways. Ethics could be defined as moral principles that guide an individual’s behavior. Ethics could be influenced by the person who is seeing it and by the culture in where the situation is taking place (McKay, Nitsch Peters). A major guideline that could be used to evaluate if a situation is ethical is to determine if a situation is right or wrong. Is very important that businesses or global banks follow ethical guidelines. This would allow society to trust in their decision making. The word society covers a big group of people, which include investors, clients, and other financial industries (McKay, Nitsch Peters). Having ethical guidelines would help a business or a bank to growth in a healthy way for a long term. Moreover, a recent ethical scandal that took place in London but had a huge influence in the United States was the JP Morgan London Whale Scandal. This incident took place in 2002, and it brought huge losses to the biggest bank in the United States. This is what happened in 2002, JP Morgan tradersShow MoreRelatedHigh-Performance Teams1225 Words   |  5 PagesAbstract The purpose of this paper is to explain how a group can become a high-performance team. The purpose is also to examine the impact of demographic characteristics and cultural diversity on group behavior. This paper will illustrate how demographic characteristics and cultural diversity contribute to or detract from high-performance teams. High-Performance Teams A high-level of performance makes up the basis for groups and teams today. High-performance is a major focus for many organizationsRead MoreCybercrime Law Research Paper911 Words   |  4 Pageschoose not to participate in the criminal behavior. On the other hand the positive school of criminology believes that individuals participate in crime because of forces beyond individual control and relies on the scientific method to prove it s theories (Cullen amp; Agnew, 2006 ). Individuals should not be held solely responsible for their actions because not everyone is rational. Outside factors can play an important part in determining one‟s participation in crime. Now that we haveRead MoreOrganizational Citizenship Behavior Is Defined As A Set Of Behaviors1669 Words   |  7 Pagesreview Introduction: Organizational citizenship behavior is defined as a set of behaviors which extends from one s basic requirements of job. Generally, organizational citizenship is extra role behavior or a variety of behaviors like helping colleagues and organization by presenting it in a positive way in front of others and by doing over time voluntarily. The first research made on organizational citizenship behavior was by Bateman and Organ in 1980 s. They presented their genuine theories that wasRead MoreAdolescent Drug Abuse And Alcohol1426 Words   |  6 PagesSubstance abuse can lead to negative behavior such as problems at home and school, loss of friends, health issues, and lack of memory. This paper will focus on how peer, family characteristic, and individual and factors link with substance abuse in adolescents. It also will show a connection and variables linking to factors in at risk youth. It is a fact that most adolescent are influence by drugs and alcohol because of their peers, family a nd individual characteristic. IntroductionRead MoreThe Biological Theories Of Crime Essay1218 Words   |  5 PagesBiological theories of crime attempt to explain behaviors through examination of individual characteristics. Cesare Lombroso was one of the founding fathers of the biological theory of criminology, stating that criminals are biologically different from non-criminals. The biological perspective explained that crime was a characteristic of human nature. Through Lombroso’s research observing physical characteristics in Italian prisoners and soldiers, he concluded that criminals were physically differentRead MoreWhat Is Organizational Culture And Discuss Factors Associated With Understanding An Organization Is Its Success1353 Words   |  6 Pagesassociated with understanding an organization s culture, with examples presented to show my discussion points. This essay will therefore discuss some of the main reasons why it is important for organisation and when it should be changed. In the era of globalization, exploring and understand the culture and behavior of the organization have become very important, as it is composed of people of different race, color and culture. Organizational behavior culture largely determines the interaction ofRead MoreBehavioral Genetics : How Does Genes Influence Brains Behavior1600 Words   |  7 PagesBehavioral Genetics: How does Genes Influence Ones Behavior Many believe that the environment such as the individuals people associate with, the extracurricular activities people are involved in, the music people listen to, including things shown on tv and video games all influence behavior. Though all of the things listed above are said to be true, and do indeed play a role in behavior. There are major things inside the body that trigger peoples behavioral responses. Those major things are calledRead MoreSituational Leadership Theory Of Leadership Essay1214 Words   |  5 Pagesleadership depends upon each individual situation. This theory requires an individual to analyze the needs according to a particular situation and then act towards it. Ability or maturity of the followers are equally important than leader who leads the situation. Situational leadership theory is a part of the group of the theories which are known as contingency theories of leadership. Contingency theories of leadership suggests that a leader s efficiency is related to the leader s skills or behaviour inRead MoreMedia Aggression And Aggressive Behavior Essay1033 Words   |  5 PagesI found that this review examined just how aggression and aggressive behavior is depicted in the media and how this impacts society’s perspectives and thoughts when it comes to aggression behavior. There was a review of the literature by the authors, in which they analyzed the relational and physical aspects of aggression in many media aspects (film, broadcast television, music, books, and video games). Findings across media types, the evidence finds that both physical and relational aggressionRead MoreDifferent Types Of Individual Behavior1683 Words   |  7 Pagesstrongly depends on how well the individuals work together as part of a team and how they p ortray themselves with their personality and emotions. One’s individual characteristics can greatly affect how well they can work with others. These individual characteristics include; personality, values, self-concept, perceptions, emotions and attitudes, and stress. In combination with one’s individual characteristics, there are four variables that influence an individual’s behavior and performance. These four

Management of the BLM’s Public Lands System Free Essays

The government has control of over one-third of the nation’s land, and 398 million acres of that is controlled by the Bureau of Land Management (BLM 6). This land holds a wide diversity of resources, from timber and grazing lands found on the surface, to a mass of oil, natural gas, and minerals lying below the earth. The history of these lands is hardly a dull story, because it is the story of the taming of the â€Å"Wild West†. We will write a custom essay sample on Management of the BLM’s Public Lands System or any similar topic only for you Order Now Should the BLM though, still be controlling these lands under the same laws that were put in affect to establish the â€Å"Western frontier†? I feel that a radical reevaluation of these laws needs to take place, in order to adapt them to the changing demographic and technological advancements of our society. This topic is of importance to park and recreation professionals because it will directly effect how the lands that they are using for parks, are going to be used. The laws that are remaining are allowing companies to hurt the land, which is against the mission statement of the BLM. The BLM mission statement says, â€Å"the Bureau is responsible for the balanced management of the public lands and resources and their various values so that they are considered in a combination that will best serve the American people. Management is based upon the principles of multiple use and sustained yield; a combination of uses that takes into account the long-term needs of future generations for renewable and nonrenewable resources. These resources include recreation, land, timber, minerals, watershed, fish and wildlife, wilderness, and natural, scenic, scientific and cultural values† (BLM 7). Therefore by allowing these old laws to remain they are pulling away from their mission statement. Throughout the 80’s the Bureau of Land Management developed a host of programs and emphasized a number of others – outdoor recreation, wildlife and fisheries, toxic materials management, and wetland enhancement, to name a few – but there are still many problems that must be addressed. Due to the increasing demand for outdoor recreation, there has been an overcrowding in our local, state, and national parks. There is a demand for BLM to do more in outdoor recreation. Eight of the 10 states with the highest population growth between 1970 and 1980 were states with substantial acreages of public lands administered by the BLM (BLM 12). The visitation to those lands has increased nearly three-fold in the past 20 years, and there is an expected increase of between 40 and 60 percent by the year 2000 (BLM 12). The amount of people that visit our park system each year is having a profound effect on the ecosystem of the parks. An ecosystem can only absorb the effects of a small number of man-made facilities on it. The number of large complexes that the public wants in their parks has effects that extend beyond there immediate boundaries. Yellowstone Park has to dispose of nearly 7,000 tons of garbage every year (Houston 3). The BLM needs to expand efforts to maintain facilities to protect public investments and the health and safety of the visiting public. In addition to providing additional facilities with Federal funding and private sector concessions to meet the growing outdoor recreation demands. This would allow more destinations for the public that are seeking an outdoor experience, causing the crowding to become less dense because the users would be more widely distributed. Setting more public lands aside for parks would preserve that land for the future. Seeing that a park on BLM lands would require a greater on-the-ground presence, to monitor its use. A problem that is closely related to that of outdoor recreation is providing a suitable habitat for the large diversity of animals that live on the BLM’s Public Lands System. Many of these animals are available to the hunter, trapper and fisherman; some are threatened or endangered; most contribute to the pleasure of wildlife viewing; all contribute to the ecological diversity of the Public Land System (BLM 14). With so much land under the control of the BLM, the bureau manages more wildlife habitat than any other agency or group in the United States. The wide diversity of lands that is under their control supports over 3,000 species of animals and an untold number of plants and invertebrate species. Public lands, wildlife and fisheries resources are important to the American Economy. For instance, during the 1985-1986 season, over 5 million hunter use days occurred, with hunters spending an estimated $145,000,000. As for fishing, there where over 3 million days at an estimated $55,000,000 spent by fishers (BLM 14). Wildlife also contributed to enjoyment of the public lands for millions of campers, hikers, photographers and other users. These users spent over 230 million hours on the public lands ands waters during the 1985-1986 season. The money put into the system by these users was estimated at around $200,000,000. Surely the economic value of wildlife can be seen, but there is also an indescribable intrinsic value that can be given to them to. Nevertheless improving habitat for wildlife improves more than just the wildlife; it helps out the whole ecosystem. For instance, wetland habitat improvements for wildlife also improve water flow and water quality for downstream users. Vegetative manipulation projects intended to improve big game forage also improve livestock forage and watershed conditions. So it should be easily seen that habit improvements for the sake of wildlife would be not only a profitable change, but also an environmentally sound change. Another change that needs to occur on Federal Lands is a change of the General Mining Law of 1872 that was passed while the West was still being settled The 1872 mining law opens most public lands for mining if prospectors find gold, silver, copper or other valuable hard rock mineral deposits. The laws’ goal was to encourage the region’s development. Congress offered public lands for the taking by the enterprising homesteader, stockmen, miners and loggers (Arrandale 531). The frontier closed a century ago, but the law still remains. On May 16, 1994 Secretary of the Interior Bruce Babbitt was forced by the mining law to sell 1,949 acres of federal lands in Nevada to a Canadian-based mining company. The land that was sold held a gold supply of an estimated $10 billion. Surely the deeply indebted United States Government would prosper from a sale of that much gold, but by law the government was forced to sell it for $5 and acre. The government received less then $10,000 for the deal (Arrandale 531). In relation to the mining law the government does not require the miners to restore the mined site once the minerals are gone. Which in turn would prevent wastes from polluting surrounding lands and nearby streams. Former Interior Secretary Stewart L. Udall says, † The hard rock mining industry has traditionally been able to ‘externalize’ costs, as economist say, simply by abandoning its played-out mines rater then reclaiming them† (Arrandale 534). The fact that there is 500,000 abandoned mines, proves the last statement is true. These mines are polluting 32 states because of the use of the new â€Å"heap leaching† technology that uses cyanide solutions to extract gold from ore. The Environmental Protection Agency (EPA) is now spending $40,000 a day to control cyanide leaking from a Summitville, Colorado gold mine that a mining company abandoned (Arrandale 534). I feel that the United States Government needs to amend the mining law, so that it can address some of the previously mentioned problems. I feel that companies should be allowed to remove viable minerals but they should have regulations placed on them. The U. S. Supreme Court and state courts have upheld state regulations of oil and gas operations to prevent waste (Kusler 147). Since minerals are of a fixed supply I feel that they should be regulated for future use. The mines that do extract a predetermined amount of minerals would also be required to restore the sight back to the natural state of the land, before mining was started. Not only would they be required to return the surface of the land, but also the underlying ground, so as it is not polluted. But they would not receive this land for a mere $5 and acre, I propose that they be charged a certain percentage of the gold removed as rent for the land, for as long as they mine the land. Upon incorporation of all of these laws, which none of the current mines would be exempt from, I feel there would be a reduction of mines. With less mines mineral supplies would be preserved, and the price of minerals would go up, returning profit to the remaining mines, and supporting the government. Another area of the land managed by the BLM is rangeland. Since rangelands account for nearly 162 million acres of public land, the nation’s rangelands are a vast source of renewable resources. Among many other values the range supports about 4 million head of livestock. Which is an important element in the economic well being of many rural communities and the almost 20,000 operators who depend on public land grazing to support them. The public principally sees BLM as manager of the public rangelands. The approval from the public for the BLM then is mostly related to their management of the grazing lands. Support for the BLM is based on the management and conditions of the rangelands that are under their control. So the BLM sets below-market livestock grazing fees and loose federal regulations of how ranchers manage sheep and cattle on public lands. Ranchers now pay $1. 98 per â€Å"animal unit month†(AUM)- enough forage to feed one cow and a calf, five sheep or a horse for a month. On the other hand, privately owned ranges in the West, leased for nearly five times that amount, an average of $9. 25 per AUM (Arrandale 534). Having fees this low gives an incentive for the rancher to put more animals out to graze on the deteriorating land. Why graze one cow on private land, when you can graze at least four on government land? Why should the ranchers care is they are destroying the public lands when they can move to a more productive spot when their land is destroyed? Because of this, taxpayers spend millions of dollars subsidizing the damage of public lands. Clearly, grazing does belong on public lands, because if done correctly you are simply harvesting a natural renewable resource. But when you allow money hungry cattle ranchers to graze as many cattle as they please, you begin destroying the land. So I feel that there should be an environmental assessment of the grazing lands, to determine a sustainable AUM for the land, to insure there is no further damage sustained by the land. Once this is determined, you can charge them a fair price that is competitive with the price of private land. This way the government could produce more revenue for it self, while again protecting the land. These are just a few of the changes that need to occur on the public lands. However, for an overall solution the government needs to redefine it’s older laws, so that they can have better control over public lands. Included with the changing of the laws would be a price increase for the resources that the government is basically, at the present time, giving away. When this occurs, it may help with the huge debt of the country, and by different means than taxing the common people of the country. This would require the rich mining companies, to actually pay for the gold that they are removing from the ground. With all these regulations in place, and strict guidelines to the extent of extraction of natural resources, the environment, and ecosystems will improve. How to cite Management of the BLM’s Public Lands System, Essay examples

Accounting Theory Management

Questions: Jimmy is the chief accountant at clothing retailer King Ltd and has been in this role for around 10 years. King has a June 30 year end and Jimmy is finalising the year end accounts. In finalising the inventory valuation Jimmy has a discussion with the warehouse manager. Jimmy is informed of the existence of a large amount of slow-moving stock. A closer inspection of the stock reveals that it is ten months old and would normally have been written down several months earlier if normal procedure had been followed. Jimmy decides to follow up the issue of the stock valuation with the managing director Peter Gladstone. It is well known within the company that Peter is also a key shareholder of King. Jimmy is suspicious that Peter may have given a directive to maintain inventory values. Peter informs Jimmy that there is no need to write down the stock in the year end accounts. Jimmy suspects, however, that Peter wants the balance sheet to carry inflated stock values because he wants to sell King on terms advantageous to the shareholders. Peter goes on to tell Jimmy that he is aware of a potential buyer who is looking to inject capital into the business and that if the sale proceeds then all employees will hold onto their jobs and that Jimmy will receive a substantial pay increase. Required: a) Define the normative ethical perspectives of teleology and deontology. b) From an ethical egoist perspective, what would be an appropriate course of action for Jimmy? Justify your choice. c) Would your answer to b) be different if Jimmy pursued utilitarianism? Justify your position. d) Advise Jimmy of an appropriate course of action from a deontological ethical perspective. Outline why it is based on deontological ethics. Answers: Overview The selected news article, i.e. https://www.abc.net.au/news/2016-02-03/nsw-accountant-facing-fraud-charges/7137160 (Refer to Appendix) focuses largely on the fraud charges that were posed against an accountant named Nicholas James Ellis of Lake Macquarie in New South Wales. The Australian Securities and Investments Commission (ASIC) charged 44 years old Nicholas James Ellis, with an allegation of misappropriating thousands of dollars. It was also evident through investigation that he had committed such offences of fraudulence even in the past and that too around 23 times, for which he had to appear before the Downing Centre Local Court. Majority of those cases related to the misleading statements, which he had made regarding his previous investments (Wakatama, 2016). ASIC made the allegations against Ellis as mentioned in this news article was that he was involved in a fraud of misappropriating approximately $857,000from the funds of the inventor during the tenure of his directorship from March 2009 to June 2010. It was also been investigated that he had utilized the money for his personal benefits such as purchasing a home of $3 million. He had also laundered $250,000in paying off to the investors of his previous failed investment, which he used to run personally. All these charges individually can penalize him for a minimum of 5 years up to a maximum level of 10 years of imprisonment. Moreover, in the year 2013, he was also been prohibited from offering financial services for 6 years (Wakatama, 2016). Major Accounting Issues The ethical issue of financial accounting is the foremost decisive aspect notable in this particular case relating to Ellis. The section of ethical concern that is evident in the case of Ellis is the Misappropriation of Assets, which means the accountant (i.e. Ellis) has been using the assets of the company for his own benefits. In ethical concepts, it can also be stated as an embezzlement of the companys funds/assets for personal benefits that largely affects the stakeholders (Freedman, 2016). Another very significant issue that can be found in the case as presented in the news article is the making of misleading and false statements, which is considered a part of the integrity related issue of accounting laws. According to this issue, the professional accountants associated with the corporate sectors need to be well aware of the integrity of their position and the manner they need to present their dealings in the real world. The foremost aspect that the accountant needs to understa nd is the terms of integrity, which involve the need to be truthful, honest and straightforward in managing their professional relationships. They also need to maintain honesty in making statements regarding the financial issues, so that the reports as well as the other financial documents are presented to the stakeholders of the respective company with utmost accuracy. Lack in professionalism is also a very important issue that can be inferred from the case of Ellis as provided in the news article (IFAC, 2006). Accounting Theories Accounting theories refer to the logical interpretations as well as justifications with the support of various principles, which are not only for the evaluation and for supervision of the accounting practices, but also for its development and innovation in the long run. The principles, customs and procedures on which the accounting theories are implemented are actually the Generally Accepted Accounting Principles (GAAP), which has its respective justifiable reasoning. The accounting theories can be categorised under various heads namely, Descriptive Theory, Deductive Accounting Theory, Evaluative Accounting Theory and Generally Accepted Theories among the most important ones (Riahi-Belkaoui, 2004). The theory that relates with the offences of Ellis as presented in the news article can be evaluated with the help of the Inductive Accounting Theory, as it mostly highlights the previously occurred events within an organisation with respect to the accounting perspectives. In the case prov ided, it can be found that Ellis is charged for the ethical offences, which he committed in the past for which he is liable to be penalised (Wakatama, 2016). Application of the Accounting Issue and Theories with the Case The Misappropriation of Assets is a very significant ethical issue of accounting law, which is apparent from the case of Ellis as presented in the news article. As per the article, Ellis withdrawn money from the investors funds and used for his personal needs of buying a house and paying off his personal debts. In both the cases, Nicholas James Ellis had committed offence of Misappropriation of Assets for which he is liable for appropriate punishments as well as penalties for compensation. The violation of ethical laws of accounting has harsh penalties, as it tends to affect a large group of people financially (Freedman, 2016; Wakatama, 2016). Another offence that he committed was making misleading and false statements in the past regarding his previous investments. This offense is likely to have caused problems of inaccuracy in the organisational reports, which also asserts him to be liable for penalties as compensation. This is an issue related to his personal integrity as a profes sional accountant as well as that of the organisation as a whole. This also hampers professionalism as per the accounting laws, which is also a very serious issue as depicted in the news article of Ellis (Wakatama, 2016; IFAC, 2006). Summary From the overall discussion, therefore, it is apparent from the news article on Ellis that he, being a professional accountant had nor adhered to the ethical considerations of the accounting laws and was hence liable for financial penalties as well as punishments for around 23 cases in the past. Most importantly, he was charged by ASIC on the recent case of Misappropriation of Assets, which has been clearly explained in the above discussion with the help of relevant accounting theories as well as the major accounting issues. The logical interpretations and justifications of the issues with relation to the offences of Ellis also clearly depicts the proper understanding of the viability of the punishment as well penalty that he is charged with for his unethical offences in the field of accounting. References FASB. (2005). Proposed statement of financial accounting standards on business combinations file reference 1204-001. EMC, 1-2. FASB. (2005). FASB exposure draft, proposed statement of financial accounting standards, "business combinations, a replacement of FASB statement no. 141". File Reference: 1204-001, 1-5. FASB. (2005). R.K. Company. File Reference: 1204-001, 1. FASB. (2005). Pooling vs Aquisition accounting for merged cooperatives. File Reference 1204-00 J, 1. Freedman, J. (2016). What is an "ethical issue" in financial accounting? Retrieved June 01, 2016, Guerin, K. (2003). Encouraging quality regulation: theories and tools. New Zealand Treasury Working Paper, 1-20. IFAC. (2006). Code of ethics for professional accountants. Ethics, 1104-1213. Posner, R. A. (1974). Theories of economic regulation. Working Paper, 1-44. Riahi-Belkaoui, A. (2004). Accounting theory. Boston: Cengage Learning EMEA. Wakatama, G. (2016). NSW accountant facing fraud charges. Retrieved June 01, 2016, Williams, K. (2005). FASB, IASB publish joint proposals on business combinations. Streetwise, 19.

To investigate the factors that affect the amount energy produced Essay Example

To investigate the factors that affect the amount energy produced Essay To investigate the factors that affect the amount energy produced in neutralisation reactions. The Aim of this investigation is to see how the dependant variable, the heat realised as a result of neutralisation reaction changes as one independent variable is changed, and to find why these changes occur. Only one variable will be changed. This is because if more than one is changed as well, we will not know which factor is responsible for the change. The variables are specified below, along with the one that I have decided to vary.VariablesThe following variables can be controlled during the experiment and will be the ones we can change in the investigation. The one that I have chosen is listed below. These variables are called independent variables, and will allow us to assess and investigate the effect on the heat released by neutralisation reactions.1. The concentration of the acid or the alkali in the reaction could be decided to be varied (I have used the term alkali rather than base, because the substance will already be dissolved in water which is the definition of an alkali). To carry this out, one would have to obtain acids or bases or both of varied concentration, by obtaining a fairly strong concentration, and then diluting it down to get varied concentrations.This procedure would be time consuming, and there would certainly be room for much error, as the concentration may not be measured out correctly, leading to inaccuracy. A general trend that would probably be seen is that, as the concentration goes up, so does the heat released by neutralisation. This is because there are more ions in a solution of a higher concentration. I have listed this variable as one, but it is really two different variables: one can either vary the concentration of the acid or that of the base.2.The effect caused by the volume of the reactants could also be investigated. To do this, one would merely have to repeat the procedure, but using different volumes of the reactants each time. This procedure would be simple and safe, but if the experiment is wished to be very accurate, you would have to use a pipette, which proves to be time consuming. A pattern that would be visible when the different volumes of acid and alkali are mixed is that, as the volume rises, the heat of neutralisation too would go up, because there are again more ions in the volume to be neutralised. The conditions for this theory are as follows: the different volumes must be of the same concentration, if they are not of the same concentration the results would not show the correct pattern as two variables would be being altered.3. If desired, it is also possible to vary the strength of the acid and/or base. By this, it is meant that a weak acid could be used, like Ethanoic acid, with a weak, and then strong alkali; the results could be compared to that which occurs when a strong acid is used with either alkali. The limitations of varying this factor are as follows: there is only one link between a strong and a weak acid, which is merely a scale called the pH scale. If this factor were investigated, we would obviously find that the combination of a strong acid and alkali would reproduce the highest energy rise. This is because the strong acids and alkalis dissociate to a higher degree, they split up completely into their composite ions. In weak acids, the degree of ionisation is less, and as a result of this, the number of ions in the solution is less, which prevents complete neutralisation.4. The type of acid or alkali could also be used as a variable. This process would be investigated by using different acids and alkalis, whether they are strong or weak. The results of each acid and alkali (strong and weak) would be compared. This variable could be put under the same category of varying the strength of the acid. This is because as different types of acids and alkalis are being used, the strength of those acids and alkalis would also be being varied in the pr ocess. The other factors of whether the acid is Monoprotic, Diprotic or Triprotic all come under this heading. Acids, which form one H+ ion from each acid molecule, are called Monoprotic. Acids which form two are called Diprotic. Acids, which form three, are called Triprotic.5. The last variable that could be used in the investigation is altering pressure of the acid and alkali. To do this, you would have to have an expensive, impractical piece of apparatus that would allow the pressure to be varied. The practical would be very difficult to perform and would be impractical. If you decided to use this procedure, you must also take safety precautions, because there is potential for the pressure container to either implode or explode. I believe that if the pressure were raised, there would not be much of a difference to the heat of neutralisation, unless it was raised fairly high which again is a limitation to this procedure. Another problem is that the equipment needed for this variab le is not easy to obtain, and therefore couldnt be used.Introduction:Neutralisation reactionsAcids and alkalis are defined as:An Acid:A substance that dissolves in water, producing H+ ions as the onlypositive ions.An acid is a substance, which contains hydrogen, which may be replaced by a metal to form a salt.Properties:They change moist litmus paper from blue to red.They are soluble in water.They are electrolytes.They also have a sour or sharp taste.Cautions:Some acids are poisonousMany acids are corrosive and thus dangerous. They burn flesh.Acids as proton donors:Acids produce hydrogen ions as the only positive ion. For example when hydrogen chloride dissolves in water the following process occurs.HCL(aq) H+ (aq) + CL- (aq)The hydrogen ion is sometimes called a proton. In water, the proton is combined with water as a result of the following process:HCL(aq) + H2O(l) H3O+ (aq) + CL (aq)H30+ is known as a hydroxonium ion.Hydrochloric acid has donated its protons to the water:H+ (aq ) + H2O (l) H30+ (aq)All acids are proton donors.Strong acids are fully ionized in water and are strong electrolytes. A strong acid produces a high concentration of H+ ions in a water solution. E.g. Hydrochloric acid. (HCl). Examples: sulphuric acid, hydrochloric acid and nitric acid. For instance, nitric acid:HNO3 (aq) + H2O (l) H3O+ (aq) + NO3- (aq)Weak acids are partially ionized in water and are weak electrolytes. Examples: Ethanoic acid. A weak acid: Produces a low concentration of H+ ions in a water solution. E.g. Ethanoic acid. (CH3CO2H)Common strong acids include:Hydrochloric acid (HCl)Nitric acid (HNO3)Sulphuric acid (H2SO4)Common weak acids include:Citric acid (H3C6H5O7)Ethanoic acid (CH3COOH) (vinegar)Alkalis and BasesA soluble base is something which produces OH- ions in water.A Base is a substance, which will react with an acid to form a salt.A base is a proton acceptor.An alkali is a base, which is soluble in water.Properties:They change litmus paper from red to blue .They are electrolytes.In addition many alkalis have a soapy feel.All bases and alkalis, except ammonia, are metal oxides or metal hydroxides.CAUTION: Many alkalis may be corrosive and poisonous. Example: sodium hydroxide is often called caustic soda. Caustic means burning.A strong alkali:Produces a high concentration of OH- ions in a water solution. Eg. Sodium hydroxide. (NaOH)Strong alkalis are fully ionized in water and are strong electrolytes.Weak alkali:Weak alkalis are only partially ionized in water and are weak electrolytes. A weak alkali produces a low concentration of OH- ions in a water solution. E.g. Ammonia solution. (NH4OH)Bases as proton acceptors- when a base reacts with an acid to form a salt, it accepts. Example: magnesium oxide reacts with sulphuric acid to form magnesium sulphateMgO(s) + H2SO4 (aq) MgSO4 (aq) + H20 (l)During this reaction the oxide ion, O2-, of the base accepts 2 protons H+ (O2- (s) + 2H+ (aq) H2O (l))Common strong alkalis include:Sodium hydrox ide (NaOH)Potassium hydroxide (KOH)Common weak alkalis include:Ammonium hydroxide (NH4OH)Aluminium hydroxide (Al(OH)3)Magnesium hydroxide (Mg(OH)2)Hydroxide ions:When alkalis dissolve in water an alkaline solution is formed. Alkaline solutions contain hydroxide ions. Example solid sodium hydroxide produces hydroxide ions when added to water.NaOH(s) Na+(aq) + OH(aq)These hydroxide ions accept protons to form water in the reactions between acids and alkalis.H+ (aq) + OH- (aq) H2O (l)Neutralization reactionsAcids react with bases to form salts.Acid + Base salt + waterWhen aqueous solutions of an acid and a base are combined, a neutralisation reaction occurs. This reaction is characteristically very rapid and generally produces water and a salt. For a strong acid and a strong base in water, the neutralisation reaction is between the hydrogen and hydroxide ions dissolved in solution: H+ + OH- H2ONeutralization is the reaction between an acid and a base in such quantities that only th e salt + water are produced and no acid or base remain in the solution. When reacting both acid and alkali, both quantities must be as equal as possible, if a neutral solution is desired.Strong acids and strong bases completely break up, or dissociate, into their constituent ions when they dissolve in water. In the case of hydrochloric acid, hydrogen ions, H+, and chloride ions, Cl-, are formed. In the case of sodium hydroxide, sodium ions, Na+, and hydroxide ions, OH-, are formed. The hydrogen and hydroxide ions readily unite to form water. If the number of hydrogen ions in the hydrochloric acid solution is equal to the number of hydroxide ions in the sodium hydroxide solution, complete neutralisation occurs when the two solutions are mixed.Heat Involved in Chemical ReactionsThe reaction of neutralisation is of course an exothermic reaction. This means that heat is given out during the chemical change that occurs. Along with all neutralisation reactions, all combustion reactions ar e exothermic, as they of course give out heat. The reactions, which are accompanied by a drop in temperature, are known as endothermic reactions; these reactions take in heat. When using a value of measure to the amount of heat given out, the end result is given a negative value for the change in energy. This may seem a bit odd due to the fact that it is clear that an exothermic reaction emits heat. The reason for giving exothermic reactions a negative ?H value is because the energy held by the substance has decreased, conversely, in an endothermic reaction, the energy of the actual substance has risen because the energy is held in the bonds.The reason for heat being released from a reaction is because there are more bonds broken than are made, when bonds are broken, energy is taken in whereas the making of bonds leads to energy being produced. If the reaction is endothermic, there are obviously more bonds to be broken than have been made. It is also the case that stronger bonds tak e more energy to break than weaker bonds, and when stronger bonds are made, they release a greater amount of energy than when weaker bonds are created. Going by this, it is clear that every single reaction will have, to some degree, an energy change. Another factor discovered is that the amount of energy taken in by breaking bonds equals the amount of energy released through the creating of new bonds.The amount of energy taken in or released can be expressed in kilojoules or joules, the SI unit for energy. To make the investigation fair I will express my values per mole. The energy changes that occur in reactions can be shown using energy level diagrams. In these diagrams, energy goes on the y-axis, and the x-axis is labelled as the reaction process, which shows the progress of the reaction. These diagrams do not show any numerical values, they are only used to show trends of energy changes in exothermic and endothermic reaction. The enthalpy diagrams are shown below, for both endot hermic and exothermic reactionsThe equation used to work out the energy transferred is ENERGY (KJ)= S.H.C X MASS (in g) X temperature change (in Kelvin)Exothermic Reaction Endothermic ReactionProductsReactantsProducts ReactantsProgress Of reaction Progress Of reactionI have chosen to vary the type of the acid, for my investigation. I have decided that I am going to have a wide selection of different acids to investigate, but for the alkali, I am only going to have one weak and one strong one. I have chosen to vary the factor of type of acid, rather than volume or concentration (of either acid or alkali), because it would allow a simple and easy procedure. Another reason for choosing this variable is that it will allow a multitude of different combinations that will lead to clear-cut conclusions. The procedure for this variable is also somewhat less complex than most of the others. The acids that I will use for my experiments will be one molar values of sulphuric, hydrochloric, nitri c, Ethanoic, methanoic and citric acid. I will use one molar Sodium hydroxide for the course of the investigation.Preliminary experimentAim: to carry out the study on how the change in temperature of a neutralisation reaction is effect by the change in acid used in the reaction. I am going to use 6 different acids and 1 alkali for each experiment.Prediction: I predict that the stronger acids will produce a higher temperature rise because, first of all, they have no bonds to be broken; in solution they exist as their component ions, completely dissociated. It is known that the breaking of bonds causes energy to be taken in, and when bonds are made, energy is given out. Another reason for a stronger acid producing a higher value for the heat of neutralisation is because it has more free H+ ions. I have deduced this because it is known that in a strong acid, all of the molecules are dissociated into their component ions. When the strong acid is used to neutralise the alkali, a more vig orous reaction would occur as a result of there being more H+ ions in the solution to neutralise the OH- ions in the alkali to give out more heat.Apparatus:2* 100 ml beakers2* 500 ml beaker2 measuring cylindersThermometerStirring rodMethod:Collect the apparatus shown in the list above.Measure 25 ML of acid.Then place the acid in a measuring cylinder, to check if the volume is exactly 25 ml.Then collect 25ml of alkali, and do the same as the acid except in a different measuring cylinder.If the acid is Diprotic or Triprotic, and you are reacting it with a monoprotic alkali then you must use double or triple the volume of alkali in ratio to the amount of acid. This is to compensate for the extra H+ ions, which if not compensated for would result in an unfair experiment.Measure the temperature for both acid and alkali and note the value down.Then pour both into a beaker with the thermometer in the beaker as well.Record the temperature rise. Perform this experiment for the rest of the ac ids.Diagram for preliminary experimentResults of preliminary experimentSulphuricSodium Hydroxide20.020.032.012.0NitricSodium Hydroxide21.020.028.07.5HydrochloricSodium Hydroxide20.021.00.07.5EthanoicSodium Hydroxide20.021.027.06.5MethanoicSodium Hydroxide21.019.027.57.5CitricSodium Hydroxide20.021.027.06.5AcidAlkaliInitial Acid Temp. à ¯Ã‚ ¿Ã‚ ½CInitial Alkali Temp. à ¯Ã‚ ¿Ã‚ ½CFinal Temp. à ¯Ã‚ ¿Ã‚ ½CTemp. Rise à ¯Ã‚ ¿Ã‚ ½CConclusion of preliminary resultsThe preliminary experiment performed was fairly well done, but there are several minor adjustments that could be made for when doing the real thing. Firstly, instead of using a beaker to mix the acid and alkali, a polystyrene cup could be used instead. This would stop energy being lost in the form of heat, to the surroundings. Also a lid would be placed on the polystyrene cup when reacting the acid and alkali to prevent further heat loss. I believe these are the only adjustments that need to be made for the real experiment. Th e prediction made was justified in the results processed, as the stronger acids produced a higher temperature rise due to the fact that, first of all, they have no bonds to be broken; in solution they exist as their component ions, completely dissociated. It is known that the breaking of bonds causes energy to be taken in, and when bonds are made, energy is given out. Another reason for a stronger acid producing a higher value for the heat of neutralisation is because it has more free H+ ions. I have deduced this because it is known that in a strong acid, all of the molecules are dissociated into their component ions. When the strong acid is used to neutralise the alkali, a more vigorous reaction would occur as a result of there being more H+ ions in the solution to neutralise the OH- ions in the alkali to give out more heat. For sulphuric acid there was a temperature change of 12*C, which was expected as it is a strong acid. However, for hydrochloric and nitric acid the temperature change was not as significant as expected. This could be due to wrong amounts of volume being mixed and more care will be taken when doing the actual experiment, to make sure equal amounts of volume are used. To avoid anomalous results the experiment could be repeated and I will do this in the real thing.Actual ExperimentAim: to carry out the study on how the change in temperature of a neutralisation reaction is effect by the change in acid used in the reaction. I am going to use 6 different acids and 1 alkali for the whole investigation, all with a concentration of one molar.Prediction: I predict that the stronger acids will produce a higher temperature rise because, first of all, they have no bonds to be broken; in solution they exist as their component ions, completely dissociated. It is known that the breaking of bonds causes energy to be taken in, and when bonds are made, energy is given out. Another reason for a stronger acid producing a higher value for the heat of neutralis ation is because it has more free H+ ions. I have deduced this because it is known that in a strong acid, all of the molecules are dissociated into their component ions. When the strong acid is used to neutralise the alkali, a more vigorous reaction would occur as a result of there being more H+ ions in the solution to neutralise the OH- ions in the alkali to give out more heat.Apparatus:2* 100 ml beakers1* 500 ml beaker2 measuring cylinders2 ThermometersStirring rodPolystyrene cup and lidMethod:Collect the apparatus shown in the list above.Measure 25 ML of acid.Then place the acid in a measuring cylinder, to check if the volume is exactly 25 ml.Then collect 25ml of alkali, and do the same as the acid except in a different measuring cylinder.If the acid is Diprotic or Triprotic, and you are reacting it with a Monoprotic alkali then you must use double or triple the volume of alkali in ratio to the amount of acid. This is to compensate for the extra H+ ions, which if not compensated for would result in an unfair experiment.Measure the temperature for both acid and alkali and note the value down.Then pour both into a beaker with the thermometer in the polystyrene cup as well and seal the cup with the lid quickly and carefully.Record the temperature rise and perform the experiment two more times. Perform this experiment for the rest of the acids, remembering to repeat it 3 times altogether for each acid.Results for main experimentAcidAlkaliInitial Acid Temp. à ¯Ã‚ ¿Ã‚ ½CInitial Alkali Temp. à ¯Ã‚ ¿Ã‚ ½CFinal Temp. à ¯Ã‚ ¿Ã‚ ½CAverage Acid Temp. à ¯Ã‚ ¿Ã‚ ½CAverage Alkali Temp. à ¯Ã‚ ¿Ã‚ ½CAverage Initial Temp. Of Acid + Alkali à ¯Ã‚ ¿Ã‚ ½CAverage of Final Temp. à ¯Ã‚ ¿Ã‚ ½CTemp. Rise à ¯Ã‚ ¿Ã‚ ½C123123123SulphuricSodium Hydroxide21.020.020.022.020.021.032.031.032.020.321.020.731.711.0NitricSodium Hydroxide21.021.021.021.021.021.028.028.028.021.021.021.028.07.0HydrochloricSodium Hydroxide19.019.019.019.020.019.028.027.028.019.019.319.227.78.5EthanoicSodium Hydroxide20.020.020.021.021.020.027.027.027.020.020.720.327.06.7MethanoicSodium Hydroxide19.018.019.020.020.021.027.026.025.018.720.319.526.06.5CitricSodium Hydroxide19.019.019.019.019.019.028.028.028.019.019.019.028.09.0AnalysisAs I predicted for the actual experiments results, the stronger acids reacted to give a bigger temperature than compared to the weaker acids. However, this was not the case for all of the acids used. Citric acid gave a very high reading of temperature change when it is known that it isnt a very strong acid when compared with HCL and Nitric acid. But one should also take into account of the high volume citric acid used in reacting with the sodium hydroxide, as 75 cm(squared) of the citric acid were used to compensate for the fact that it is a Triprotic acid, as if the acid is Diprotic or Triprotic, and you are reacting it with a Monoprotic alkali (sodium hydroxide one molar in this case) then you must use double or triple the volume of alkali in ratio to the amount of acid. This is to compensate for the extra H+ ions, which if not compensated for would result in an unfair experiment.The temperature change for sulphuric acid was recorded as being high, as was expected. As predicted the stronger acids gave higher temperature changes. This is due to the fact that stronger acids produce a higher temperature rise because, first of all, they have no bonds to be broken; in solution they exist as their component ions, completely dissociated. It is known that the breaking of bonds causes energy to be taken in, and when bonds are made, energy is given out. Another reason for a stronger acid producing a higher value for the heat of neutralisation is because it has more free H+ ions. I have deduced this because it is known that in a strong acid, all of the molecules are dissociated into their component ions. When the strong acid is used to neutralise the alkali, a more vigorous reaction would occur as a result of there being more H+ ions in the so lution to neutralise the OH- ions in the alkali to give out more heat.To aid my evaluation of my results I have calculated the enthalpy changes for each of the acids used. I will compare these results with the change in kelvin results.AcidAverage temperature change/KelvinSpecific Heat CapacityMass/grams (including alkali)Energy change in JoulesSulphuric11.04.250.02310.0Nitric7.04.250.01470.0Hydrochloric8.54.250.01785.0Ethanoic6.74.250.01407.0Methanoic6.54.250.01365.0Citric9.04.2100.03780.0Change in Joules GraphChange in Kelvin results graphFurther AnalysisThe graphs for both change in Kelvin and Joules, have very similar patterns. The only difference between both is that Citric acid gives 3780.0 joules, which is 1470.0, more joules than sulphuric acid, which has a higher change in Kelvin than compared to citric acid.The reason for there to be a higher amount of energy maybe due to the fact that a higher volume is used for the citric acid than sulphuric acid, which may link to the fa ct that a higher volume of acid gives a higher enthalpy change.I believe my prediction was partially linked to the results recorded, mainly due to the fact that the weaker acids gave higher readings than expected, like Ethanoic and that the stronger acids gave lower than expected readings, like Hydrochloric acid. Overall I believe my results showed the trend that would be expected.

The Differences (and Similarities) Between Dystopian and Post-Apocalyptic Fiction

The Differences (and Similarities) Between Dystopian and Post-Apocalyptic Fiction From The Hunger Games to The Walking Dead, dystopian and post-apocalyptic stories have become massively popular- and their popularity shows no signs of slowing down. In many cases, the line between the two genres is decidedly blurred. However, each has unique characteristics that separate it from the other. Most noticeably, while dystopian fiction often explores social or political struggle, society is still operating and has not yet collapsed (although it might be on the brink). Meanwhile, in apocalyptic fiction, the focus is less on society and more about the characters or a man vs. nature conflict.Lets look at each of these genres in more detail.What is dystopian fictionGenerally, dystopias use contemporary society as a basis for their imagined dystopias, lending an element of social warning in the texts. In this way, authors can use facets of modern society to imagine what a futuristic one might look like- and in a dystopia, that future is most often very dark and troubling.The N etflix original dystopian series Black Mirror is a great example of how this is done, as it shows how things like social media and overuse of technology might be contributing to a dystopian future for humanity. The series, as well as many other dystopian works, shows how technology might soon prove to be more harmful than good (for us as a species, and for civilization in general), and how it could indeed be making us less human- and less humane.Netflixs Black Mirror is a great example of modern dystopian storytellingDystopian literature and worksThe rise in dystopian literature follows the rise in technological innovation. In many ways, it can be seen as a response to (and fear of) the innovation we depend on in our day-to-day lives. It asks questions like: Where will all this lead us? And will social order survive?As a direct and contrasting response to utopian literature, dystopian fiction is most often seen as a genre that began with E.M. Forsters The Machine Stops, a short stor y published in 1909 in The Oxford and Cambridge Review. It was later republished in Forsters The Eternal Moment and Other Stories in 1928. In the story, humanity is forced to live underground and must rely on a large machine to provide for it. In Yevgeny Zamyatins We, the future is one that is governed entirely by logic and reasoning, with characters named D-503 and O-90. George Orwells Nineteen Eighty-Four, shows a society at constant war and controlling its people through propaganda, censorship, and an oppressive police state.Aldous Huxleys Brave New World, written in 1931, is the story of a world in which citizens are drugged, genetically modified and placed into castes based on their intelligence. Anthony Burgess A Clockwork Orange, published in 1962, shows a future, dystopian England that is plagued by youth violence. Margaret Atwoods The Handmaids Tale is a dystopian tale in which the future United States is a totalitarian theocracy and women have no rights.Dystopian fiction h as also become extremely popular among Young Adult (YA) readers, with titles like The Hunger Games by Suzanne Collins, The House of the Scorpion by Nancy Farmer, Divergent and Insurgent by Veronica Roth, The Maze Runner by James Dashner, and Delirium by Lauren Oliver.Some of the common themes and situations seen in dystopian fiction are:Mass povertyA police state or abuse of power by governmentTechnology gone wrongLoss of individualismIneffective or oppressive social institutionsOveruse of technology or citizens harmed/controlled by itPost-apocalyptic fictionKnown as apocalyptic fiction or post-apocalyptic fiction, the genre involves an event in which civilization or society has collapsed- whether from natural or man-made circumstances, alien invasion, zombie infections, nuclear war, etc. Therefore, one of its qualities that differs from dystopian fiction is that in the latter, there is still a society or social order (although it might be unbearable for those caught within it).Phot o by Scott Rodgerson on UnsplashSince apocalyptic fiction involves characters attempting to survive, it is often more focused on characters and their interaction with others. Themes such as sharing limited resources, trusting strangers, and surviving together are the focus. In this way, apocalyptic fiction allows authors to introduce the depths of their characters most basic fears and needs- and ultimately, determine what it means to be human in the first place.Other common themes and situations seen in apocalyptic fiction are:Depletion of resourcesDangerous weather patterns and/or exposure to the elementsRadiation after a nuclear warPandemic sickness (causing extreme loss of life)Loss of technologyNomadic livingGroup dynamics in survival situationsApocalyptic literature and worksMary Shelleys The Last Man, which was published in 1826, is considered to be the first work of apocalyptic fiction. In it, she describes a plague that kills off most of the worlds population as a group move s through Europe to attempt to escape it. Stephen Kings The Stand, published in 1978, follows a small group of survivors as they attempt to survive a man-made superflu.The Walking Dead is a post-apocalyptic comic-book series written by Robert Kirkman, Tony Moore, and Charlie Adlard, about a group of survivors attempting to escape zombies that have become infected with a deadly (and reanimating virus). Richard Mathesons 1954 novel I Am Legend, which was later adapted for film, likewise describes a global pandemic that has turned the worlds population into zombie-like creatures.Emily St. John Mandels Station Eleven, published in 2014, focuses on a nomadic group of actors and musicians known as the Travelling Symphony and shows a world in which a global pandemic has killed off much of the worlds population. James Dashners The Maze Runner trilogy, published between 2009 and 2011, shows a world in which sun flares have scorched the planet, forcing the worlds governments to kill off most of the population to save resources. Most recently, All Systems Down by Sam Boush is an American novel describing a cyber war that brings down Western infrastructure, causing society to collapse in its wake.Cormac McCarthys The Road is perhaps one of the best written post-apocalyptic novels to date. Published in 2006, it has since been awarded the 2007 Pulitzer Prize for Fiction and the James Tait Black Memorial Prize for Fiction. It was also adapted to a film, which was released in 2009 and directed by John Hillcoat.The following quote is one of the reasons McCarthys tale is so poignant:He walked out in the gray light and stood and he saw for a brief moment the absolute truth of the world. The cold relentless circling of the intestate earth. Darkness implacable. The blind dogs of the sun in their running. The crushing black vacuum of the universe. And somewhere two hunted animals trembling like ground-foxes in their cover. Borrowed time and borrowed world and borrowed eyes with whi ch to sorrow it.Cormac McCarthys The RoadWe dont even know the main characters name, but Cormac McCarthy created a masterpiece of post-apocalyptic fiction with The RoadIt is this kind of live-in-the-moment simplicity- without smartphones or television distracting us- that attracts modern audiences to apocalyptic fiction and is perhaps one of its greatest themes.

International Business Law 2 Essay Example | Topics and Well Written Essays - 750 words

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Collective Agreements in Canada Essay Example | Topics and Well Written Essays - 1250 words

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Efficts of Conflict and Conflict Resolution on Women and Children - Essay Example War has been known to cause massive losses in terms of both lives and property. Traditionally, it was the role of the men to venture into war since they were meant to be protectors of the social units in which they were found. The contemporary armed conflicts have incorporated the contribution of women and children as part of the war forces used against an enemy. But it should be noted that the contribution of women and children is significantly low as compared to the high numbers of men found in war. Both women and women are in most cases left home as the men venture out into war. At the same time the nature of war has changed its course with time from the fight targeting the military functions to that which has increasingly been targeting the civilians- a high percentage of which is made up of the women and the children. The warring factions have also intensified attacks directed against their enemies through physically and sexually abusing women and children as a way of punishing their enemies. In this sense then, the women and children have been the victims of various war consequences that they find themselves torn in between. The overall and most obvious war consequences are the destruction of both lives and property since apparently death toll resulting from war related killings increase. Another common war characteristic is the burning up of property as a way of economically destroying the enemy. There are other war consequences that affect the women and children as well. They include; rapes, psychological disturbances, recruit of the children into the military, maiming and disabling, displacement of masses from their homes, transmission of diseases like the sexually transmitted illnesses, and economic severance among other consequences. Men make the largest number of combatants. It is quite interesting that in times when peace is sought after following a period of war, most of the efforts made by governments and other bodies in the decision making level often address the effects the combatants; attempting to ward them off and trying to disarm them in an attempt to restore peace within the war torn are as. The women and children who in turn make the largest number of the victims are often ignored in peace initiatives. The vulnerability associated with these two groups of people often causes their victimization as the following section indicates. Vulnerability of women The international committee of the Red Cross identifies vulnerability in women as stemming from various phenomena. As a result of their biological characteristics and attention for special needs, some categories of women may be considered as vulnerable. These categories include expectant mothers, nursing mothers or women with maternity cases. All the above categories of vulnerable women have their needs stemming from their specific health, biological or hygiene needs. This can be considered as a form of vulnerability associated with the women folk specifically because only women have the potential of delving into these situations that make them vulnerable. This is facilitated by their reproductive roles of conceiving and giving birth to children. Otherwise the law doesn't recognize grown up women as a group of vulnerable people unless they are in any of the above mentioned categories. The social-cultural beliefs found in a given community often mark the kind of relationships found among the people found within such cultural settings. Most of the

Balanced Scorecard In Hsbc Bank Accounting Essay

Balanced Scorecard In Hsbc Bank Accounting Essay CHAPTER 1 In the past decades, many organizations were facing intensive pressures for changes in strategies and structures without a proper human resource management and performance management model (Weng, 2011). It has been a challenge to many managers to measure and appraise their human capital with an increasing and constantly changing volume of employees across the organization at different levels as well as across different geographic locations with high consistency and standards. Therefore, it is crucial that organizations have a strategic management tool. Much debate has been taken to find the most effective way of measuring not only a companys financial performance but also how the company satisfies its customers and employees (Kocakulah and Austill, 2007). Then in 1992, Kaplan and Norton introduced a BSC model. Their concept of BSC has opened a new field in the literature of management control (Franco and Bourne, 2003). Since then, BSC has been an interesting topic that many academic authors choose to write. The reasons why the researcher is interested to write about BSC are as following. First, it is essential that performance measurement be of great significance to an organization, playing as a tool in conveying the companys strategies to individuals objectives (Smith and Kim, 2005). Drucker (1954) also highlighted that all employees, from a big boss to a junior clerk, should have personal performance objectives that aligns strongly to the companys strategy. Therefore, the application of BSC really helps organizations to depict such objectives evidently. According to Kocakulah and Austill (2007), when structural changes and job specifications become more complex, it is required to develop a methodology and formula that can align the organizational strategies and main principles with performance measurement and management indicators. Kaplan and Norton (1992, cited in Kaplan, 2010) recognized that any comprehensive measurement and management system has to link operational performance improvements to customer and financial performance. Second, BSC was presented as the most practical and comprehensive performance measurement model and has then become a popular strategic tool amongst managers all over the world (Sanayei et al., 2011). In recent years, the BSC has been a comprehensive model when looking at management issues for financial and non-financial purposes and has been very popular as it attracts a lot of attention (Norreklit, 2000). It has been widely used by many companies and has gained worldwide acceptance as a useful tool for management. From 1992 to 2000, more than 200 companies adopted the BSC method (Kaplan and Norton, 2001 cited in Kocakulah and Austill, 2007). In 2001, David Norton estimated that about 50 percent of large organizations in the United States were using the BSC, about 45 percent in Europe; and about a third of the large organizations in Australia used the BSC (Weber et al., 2001 cited in Kocakulah and Austill, 2007). Another recent study by Bain Company indicated that 57 percent of fir ms worldwide use the balanced scorecard, including 75 percent of large firms and 64 percent of firms in North America (Rigby and Bilodeau, 2005). The Harvard Business Review in 1997 listed it as one of the 75 most influential ideas of the 20th century (Bible et al., 2006). Apparently, BSC  has become the leading strategic management system of the 21st century. Organizations use the scorecard to create an entirely new performance management framework that puts strategy at the centre of key management processes and systems (Kaplan and Norton, 2001). Third, BSC has been chosen by many financial and banking institutions as a key to achieving a successful execution of their strategic plans (Frigo et al., 2000), whereas Aranda and Arellano (2010) stated that it is for strategic development and performance measurement. As a result, BSC was chosen by HSBC Bank to put into use in its early stage of starting business in Vietnam. Throughout all these stages, BSC has always been used at all levels as (i) a strategic tool to connect organizational goals with 1500-employees targets and (ii) a standard performance measurement system to drive individual performance, evaluate their achievements and create values (HSBC Vietnam, 2011). HSBC Bank, a member of HSBC Holdings Group, is one of the worlds largest financial institutions and the biggest foreign bank in Vietnam. It established the first full-service branch in Ho Chi Minh City in 1995 and then expanded to 17 branches and offices across the nation. It strategically focuses on Premier Centers with a purpose of delivering world-class international services to high-profile customers. Currently there are one Premier Centre in Hanoi (the North) and one in Ho Chi Minh City (the South) (HSBC Vietnam, 2012) serving a number of 6,000 Premier customers. Forth, the role of BSC in HSBC has been strongly recognized by either employees or managers at all levels. At Group and business level, it supports the implementation of the business strategy, ensuring that all aspects that contribute to its success are taken into account. At a team level, it helps managers align their objectives with those of the business and focus their efforts and resources on what is most relevant. Individually, it helps an employee understand how her/his work links with and affects the success of the organization (HSBC Vietnam, 2011). The effects of performance measurement and management at HSBC Vietnam have been evaluated through surveys conducted bank-wide to collect employees feedback and response. Such surveys then supported managements strategic analysis and improvement plan (HSBC Vietnam, 2011). However, there has been little empirical research into whether the balanced scorecard actually works in practice (Neely, 2008). Moreover, as pointed out by Hung-Yi Wu (2012), most of the BSC-related studies have focused mainly on performance measures rather than the causal relationships between key performance indicators for the purpose of strategy implementation. This is the first time a research is conducted in HSBC (Vietnam) Ltd. at a more focused level with specific attributes directly related to individual BSCs perspectives and potential relationships as well as their impacts. Accordingly, the author chooses to study on the below topic: BALANCED SCORECARD IN HSBC BANK (VIETNAM) LTD. PREMIER CENTERS: POSITIVE AND NEGATIVE EFFECTS 1.2. SIGNIFICANCE OF STUDY The initial purpose of this study is to gain further understanding of BSC and its role as a performance management tool in an organization. Many studies by Gates (1999), Lingle and Schiemann (1996) suggested that organizations managed through balanced performance measurement systems perform better than those that are not. Therefore, the research can help figure out positive results on a specific organization using the scorecard to support those ideas. Besides, it will serve as a guide to business strategy planning. According to Davis and Albright (2004) and Littler et al. (2000), banks can save an enormous amount of time and money if they understand which measures, financial or non-financial, are best suited to their needs. As such, it is expected that the study can indicate whether the current BSC applied in HSBC is ideal in a way that an appropriate mix of performance drivers and outcome measures has been tailored to the business units strategy (Frigo et al., 2000). In addition, the study reemphasizes the important role and positive effects of BSC on an organizations strategy implementation. As mentioned by Hung-Yi Wu in his 2012 work, banking institutions must develop an effective way to align their strategies with corporate goals based on performance analyses if they are to sustain their competitive advantages. Such effective way is recommended to be the BSC model, which is proved to be a useful and efficient tool in communicating organizations goals and targets to all bank staff and in performance measurement (Bible, et al., 2006). Moreover, the research is to identify good points related to BSC in both academic publications and real-world experiences of an organization. Apart from that, the research helps the author and readers analyze the difference of BSC from theoretical to practical perspectives based upon feedback of surveyed employees. Accordingly, it is good to understand how BSC has been adapted and implemented in the context of HSBC in Vietnam, which is, as pointed out by Burney and Swanson (2010), integral to the development of systems that will effectively obtain organizational goals. The research will definitely give more insights of the banks BSC implementation process and effectiveness. Furthermore, the research will reveal HSBC employees satisfaction level and specific feedback on the banks BSC system and increase understanding of its strategic link and potential relationships between BSC measures in practice. It allows the business to stay competitive and profitable (Zeng and Zhao, 2005) in sustainable development. However, apart from the positive effects of BSC on HSBCs execution of strategy, the research also helps to figure out some gaps and areas for attention and improvement that will be analyzed in the following chapters. In case its results are appreciated and draw the attention of higher management then it can make further contribution to the development and acknowledged effectiveness of BSC in HSBC Vietnam. This article may help the management to focus on the need to complete the implementation of BSC system to maximize its benefits and minimize the negative effects. The disclosure of the shortcomings, if any, is crucial as it will entice organizations to search for measurement systems that support them better in the challenging business environment (de Waal and Counet, 2009). With these above reasons, the author strongly believes that the topic Balanced Scorecard in HSBC Bank (Vietnam) Ltd. Premier Centers: positive and negative effects will help the readers get more into the research. 1.3 RESEARCH OBJECTIVES AND QUESTIONS According to Varkevisser, Pathmanathan Brownlee (2003), the objectives of a research project summarize what is to be achieved by the study. It is advised by Ababa (2005) that if specific objectives are properly formulated, they will facilitate the development of research methodology and will help to orient the collection, analysis, interpretation and utilization of data. Therefore, these objectives should be closely related to the research problem (Saunders et al., 2009). Furthermore, objectives should be logical, coherent, feasible, realistic and considering local conditions as well as being defined in operational terms that can be measured and phrased to clearly meet the purpose of the study (Ababa, 2005). With the topic: Balanced Scorecard in HSBC Vietnam Ltd. Premier Centers: positive and negative effects, six objectives of the study are determined as following. To understand the concept of BSC and its perspectives as a performance measurement tool, To identify positive and negative effects of BSC in HSBC Vietnam, To measure if HSBC BSC model is different compared to an ideal model, To evaluate the relationship between employee understanding of the organizations objectives with a well-performing organization, To analyze the causal relationships (if any) amongst four perspectives of BSC, and To identify the weakest one of the four perspectives to improve. With these research objectives, the study is to be conducted to clearly answer the questions relevant to the topic as below. What is the Balanced Scorecard and its four components? What are HSBC BSC positive and negative effects? What is an ideal BSC model and what is HSBC BSC compared to it? How do HSBC employees understand the organizations objectives and its relationship with a well performing organization? Are there any relationships amongst four perspectives? Which one among the four perspectives needs more focus? 1.4 BOUNDARY OF THE STUDY Due to the limitation of time and scope of work, this research only focuses on a small group of employees, hereinafter mentioned as those working at two Premier Centers in Hanoi and Ho Chi Minh City, but not extended to the entire number of about 1500 employees bank-wide. Two Premier Centers have a number of 60 staff including Premier Center Managers, Sales Managers, Relationship Officers, Services Managers, Services Assistants, Counter Officers and tellers. As such, the findings and results are only representative of part of the real figures and possibly not completely accurate. In addition, the research is only conducted at employees level or a single group of employees point of view rather than on the senior managements stand point, then there will be some imbalanced justifications and explanation after the survey. It is hoped that once the research methodology is proved to be trustworthy enough to the representative sample, it will be supported to apply to the whole bank with full participation of employees at all levels including senior managers to get a broader view and more precise results. 1.5 OUTLINE STRUCTURE This paper consists of five main chapters. Chapter 1: Introduction This 2389-word section is an introduction to the research, serving as an explanatory background to what leads the author to the chosen topic and why to choose the topic. In addition, it is followed by a brief summary of significance of the study and key issues that the research work intends to address. The scope of study is also included in the first chapter in order to narrow the boundary and put the focus on the research area. Chapter 2: Literature Review This 4836-word chapter is the theoretical background of the study focusing on the relevant literature and theories on performance measurement, balanced scorecard and its perspectives. It helps to demonstrate an understanding of the research topic and its surrounding content. At this stage, it is important to critically review many academic authors points of view on the research topic and related issues. From those literatures, specific hypotheses are developed as a foundation to start the research. Chapter 3: Methodology In this part, the research philosophy, strategy, method and approach used in this study are described. It also presents the process of gathering data, sampling method, implementation of questionnaires and techniques of analysis. Some ethical issues when conducting this research in a banking organization like HSBC are also mentioned. 3836 is the number of words in this chapter. Chapter 4: Data Analysis and Discussion This section outlines the findings and results of information collection at HSBC as conducted in chapter 3. Feedback from its employees will be revealed through a list of figures and tables. The proposed hypotheses will be further discussed based on the results. There are 3897 words for this chapter. Chapter 5: Conclusions and Recommendations This is a summary of the main conclusions of this research and feasible recommendations to the research issues. Some limitations and suggestions for next researches are also included. CHAPTER 2 LITERATURE REVIEW 2.1 Introduction This chapter will cover the literature on performance measurement, strategy map, balance scorecard and its role in aligning organizational goals to the strategy. By studying related literature on BSC, it is seen that BSC really plays a significant role in the success of an organization and that it helps to measure the success of the strategy (Kaplan and Norton, 2001). Schneiderman (1999) stated that balanced scorecards that did not have a sound foundation would fail. Therefore, this chapter will summarize the positive and negative effects of BSC collected from many studies and elaborate hypotheses to predict the effects of BSC in practice of a specific organization. Additionally, it is learnt from this chapter that the four perspectives of BSC are inter-related, and that even though financial results are very important, delivering long term value and success will require a focus on non-financial factors including high performing people, efficient processes and effective customer serv ices (Kaplan and Norton, 1996). The following part is related conceptualization on the research content. 2.2 Performance Measurement 2.2.1 Definition Performance measurement is defined by Lebas (1995) as a system by which a company monitors its daily operations and evaluates whether it is attaining its objectives. Meanwhile, Lichiello and Turnock (1999) define it as the selection and use of quantitative measures of capacities, processes, and outcomes to develop information about critical aspects of activities, including their effect on the public. Basically, it is considered part of a performance management system (Sanayei et al., 2011) and is set aligned with the organizations strategy. According to Hronec (1993), performance measurement system is a tool for balancing multiple measures (cost, quality, and time) across multiple levels (organization, processes and people). While it was suggested by Green et al. (1991) to target the value-added activities of the company, Kaplan (1991) suggested that an effective performance measurement system should provide timely, accurate feedback on the efficiency and effectiveness of operations. In fact, organizations always plan to build an effective tool to help them manage the performance and well achieve the targets. 2.2.2 The role of performance measurement According to Christian C. Johnson (2007), it is important to understand why measuring an organizations performance is both necessary and vital. à ¢Ã¢â€š ¬Ã‚ ¦ An organization operating without a performance measurement system is like an airplane flying without a compass, a Formula One race car driver guiding his car blindfolded, or a CEO operating a company without a strategic planà ¢Ã¢â€š ¬Ã‚ ¦ The purpose of measuring performance is not only to know how a business is performing but also to enable it to perform better. The ultimate aim of implementing a performance measurement system is to improve the performance of an organization so that it may better serve its customers, employees, owners, and stakeholders. Basically, a performance measurement system enables an enterprise to plan, measure, and control its performance according to a pre-defined strategy (Johnson, 2007). Many authors including Atkinson and McCrindell (1997), De Toni and Tonchia (2001), as cited in Pongatichat and Johnston (2008), have identified its benefits as a tool to (i) communicate the organizations strategic direction, strategic priorities, (ii) create a shared understanding, (iii) monitor and track the implementation of strategy, (iv) align short-term actions with long-term strategy, (v) make clear the links between performance of individuals and sub-units, and sub-units and overall organizational performance, (vi) promote integration among various organizational processes, (vii) focus change efforts, and (viii) facilitate organizational learning. 2.2.3 Different performance measurement models Many researches on banking performance measurement used traditional measures like statistical analysis (Arshadi Lawrence, 1987; Devlin Gerrard, 2005), structural equation models (SEM) (Collier, 1995), multi-criteria classification methodology (PARCLAS) (Kosmidou et al., 2006) and DEA (Giokas, 2008). In the meantime, Wu et al. (2011), Chen et al. (2008), and Meyer and Markiewicz (1997) chose to adopt the four BSC perspectives, including both financial and non-financial indicators. In their 1992 work, Kaplan and Norton also described performance measurement as a way to review an organizations financial and non-financial goals. Figure 2.1 summarizes the selection indicators of banking performance measurement that have been investigated in several important studies, along with their main analytical methods (Wu et al., 2011). According to Weber et al. (2001) and Bible et al. (2006), traditional measures no longer worked effectively because those measures relied so strongly on financial indicators and did not sufficiently cover other critical factors like skills, competencies, and motivation of employees; customer and supplier relationships; innovative product development; databases and information technologies; efficient and responsive operating processes; innovation in products and services; customer loyalty and relationships; and political, regulatory, and societal approval. Meanwhile, the BSC can cover all these measures in a more specific and appropriate way that supports management in implementing organizational goals.

Gullivers Travels :: essays research papers

He’s not Making Funnies is He?   Ã‚  Ã‚  Ã‚  Ã‚  Gulliver’s Travels is swarmed with many different satires. In the movie Gulliver’s Travels, Jonathan Swift throws out a number of ideas and statements concerning his views of hatred for cruelty, injustice, pettiness, and also stupidity that he saw through his everyday life. I like the way that he conveys his satires among the audience.   Ã‚  Ã‚  Ã‚  Ã‚  In the first part of the video, a lot of his criticisms were going towards the higher people of the ladder. For example, the King of the ship and then all of the other rulers of the world were the main people that he put down. When the ship was going to crash due to the imbalance of the flight magnet, the King simply sat on his throne and told the men in the room that everything was going to be fine. While the many men on board were running around frantically, the King did not give any aid to the problem. The point here was that Kings of the time, were not fulfilling their roles, instead, they were laying back and letting problems settle for themselves.   Ã‚  Ã‚  Ã‚  Ã‚  Also, in the first section of the video, professors got the bashing of satire. While Lemuel was walking around the island, he was stopping randomly and asking for directions to the place. Almost all of the rooms he entered, there was a professor working on an experiment. After he asked the intelligent men for the path to his destiny, they would simply describe their project to him or respond with not knowing what he was talking about. With the actions of the man, I thought that the satire on the professors was superior. The professors were not worrying about anything else that went on around them, due to the fact that they were too into their projects. Lemuel describes them to be experiments with no end. The thought of how professors work so hard on making something that will come to be nothing was explained with great and detailed satire in the afterward part of the video clip.   Ã‚  Ã‚  Ã‚  Ã‚  In the second part of the movie, Lemuel Gulliver was on an island with some different kid of â€Å"creatures†. One of the animals was a horse, and they obtained the name of houyhnhnms. These were symbolizing the natives from another planet, country, land, or island. The horses were talking to Lemuel and he discussed his culture and in exchange, the houyhnhnm’s shared their thoughts and beliefs with Lemuel.