Has Society Treated Men and Women Equally Through the...

Has society treated men and women equally through the years? During the most inhuman, barbaric, and sadistic period of history, women seem to be mistreated in a higher degree. For many years women were not only considered the weaker sex but also repressed and dehumanized by the male dominated society. As terrible as The Holocaust that persecuted and killed millions of Jewish and other groups considered undesirable, was the impact of slavery on American slaves. Slavery and male dominant society occurred simultaneously; therefore, women were twice discriminated, abused, and mistreated. There are multiple indirect and direct records of the suffering women went trough during this horrible and sad period in history. â€Å"Incidents in the Life of a†¦show more content†¦The masters very often took advantage of their unprotected female slaves and sexually abused them. In the eyes of masters, slaves were God-breathing machines, no more than the cotton they plant or the horses they tend; furthermore, they felt entitled to use them as sexual entertainment too. What misfortune for those young slaves that as a result of the sexual abuse conceived a baby from their master! The desperation of this event can only be seen superficially throughout the exclamation of the young slave’s mother: â€Å"The baby is dead, thank God; and I hope my poor child will soon be in heaven, too† (15) Jacob was herself victim of a sadistic and lustful master who harassed her during her adolescence. She wrote about her master’s attitude toward her â€Å"No animal ever watched its prey more narrowly than he watched me.† (37) Escaping from her sadistic master after having two children from Mr. Sand, Jacobs hid in a tiny space under the roof of a shed added to her grandmother’s house. Describing the inhuman condition of this place that was worse than a prison, she wrote â€Å"Never occupied by anything but rats and mice.† (95) The precarious place was of a darkness total with almost noShow MoreRelatedGender Equality : The Inequality Of Women In Society1197 Words   |  5 PagesWomen have had an ongoing struggle to be equal and have rights, opportunities despite the centuries of gender inequality. We believe that all people are created equally in the eyes of God and have privileges, self-respect, and the potential to succeed in life. In the world we live in today, however, we constantly face many kinds of neglect based on our different traits. All over the world, there are others with who may be prejudice of particular race or gender. What exactly is discrimination? ItRead MoreWomen s Rights Of Women1495 Words   |  6 PagesIn present society, to deem women inferior to men is highly unconstitutional, according to western culture. 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I interviewed five people who are close to me and I wro te down their responses to the questions, â€Å"What do you think Feminism is?† and â€Å"Do you consider yourself to be a feminist?† There were many different responses to these questions. I first interviewed my friend, Jordan. He mentioned that he believes feminism is about, â€Å"Power crazy, mannish women who think they areRead MoreWhy Canada Should Take A Substantive Approach For Women s Representation Essay1481 Words   |  6 Pagesparliament. Having an adequate representation of women in parliament would be a huge turning point for women and allow their voices to be heard. Each woman holds a different view, just like men do. Each gender and person will bring their own view forth and allow for a diverse House. The issue is that women are not getting adequate representation, and therefore are not being able to represent their views. Men have a much larger congregation than women, therefore overpowering the views/ideologies ofRead MoreJohn Stuart Mills Analysis O f The Oppression Of Women947 Words   |  4 Pages The Subjection of Women looks at the society and its struggles in adjusting to an environment where women are treated equally. John Stuart Mill’s approach to changing society comes from the viewpoint that after many years of submission and discrimination, women should be treated equally. This conclusion comes from a reflection on past classes of people that were similarly oppressed. Mill looks at similar situations throughout history where one certain group was dominant over another submissive groupRead MoreFeminist Literary Analysis in Chinu Acebes Thing Falls Apart670 Words   |  3 Pagesstill display discrimination against women, especially in the Middle East and African culture. One book in particular Things Fall Apart, by Achebe portrays Igbo Society and examines masculinity from an African perspective. 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Women’s lives in the 19th century were not always as easy. They faced inequality, abuse, expectations and stereotypes. Gil man did not just wanted to write Herland for women, but wanted both genders to treat each other equally and have respect. It’s sadly to say but the stereotypes, unequally and expectations for women are still happing in our world today. We made some achievements through out the years but are still struggling to fight

“The Right Stuff”- Might Be the Wrong Stuff After All...

â€Å"The Right Stuff†- Might Be the Wrong Stuff After All David Suzuki’s essay â€Å"The Right Stuff† provides an interesting look at the need for sex education in high schools. Suzuki’s main assertion is the sex education needs to be taught in high school because it is not properly covered anywhere else and students will because interested in science class should sex education be taught first. Suzuki argues that impressions formed in high school are ones that last longer than at any other time in life. In addition Suzuki points out that teachers should start their science classes with human sexuality, which will act as a stepping-stone into other science, related topics. Unfortunately Suzuki fails to provide strong arguments to support his†¦show more content†¦This would explain why the students engaged in a long discussion with him towards the end. Moreover, Suzuki notes that he was â€Å"astounded at the range of topics we covered†. It is easy to get off topic during any conversation and Suzuki has pr obably experience this with any group that he has participate in. Mr. Suzuki simply needs to cut back on the personal narration and focus more on factual evidence as this would strength his thesis. Another error Suzuki made with the essay â€Å"The Right Stuff† as he uses the logical fallacy of post hoc ergo propter hoc. Suzuki does so when he attempts to establish his thesis with the following sentence: â€Å"by starting their instruction with human sexuality and reproduction, teachers will be able to go on to practically every other subject in science†. He is making the assumption that the topic of human sexuality and reproduction will lead to a any other science related topic no matter what. There is no possible way that one person could say that every time a discussion occurs in relation to sex education will certainly turn into a further conversation of any science related topic. 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Spinal Cord Regeneration Essay Research Paper Spinal free essay sample

Spinal Cord Regeneration Essay, Research Paper Spinal Cord Regeneration Spinal cord hurt can happen in many ways runing from gunshot lesions, stab lesions and besides bone supplanting. These fortunes can take to the decease of nerve cells, and the demyelination of axons which causes some loss and harm to nerve cells. As Hudgins ( 1998 ) studies after a primary hurt such as above, secondary hurt occurs 30 proceedingss after and besides that secondary hurt is when the most critical harm occurs. This is when there is shed blooding in the grey affair of the spinal cord, which contains bunchs of nerve cells and axons. This is when the most annihilating harm occurs, and the consequences of this secondary hurt causes palsy, in most instances. Paralysis has a great consequence on peoples lives, so Doctors are researching and experimenting different ways to suppress growing in nerve cells in the spinal cord to bring around palsy. Doctors are experimenting with a twosome of manners for renewing glial growing. One option is transfering foetal tissue into the damaged country and another option is to do the preexistent cells functional. Doctors have been experimenting largely on gnawers in order to see what the consequences showed. None of these experiments have been performed on worlds, but will be in the close hereafter. The procedure on act uponing preexistent cells is a really complicated process. After an hurt, the axons of the cells are broken up and the medulla breaks off, besides the damaged cell organic structures shrink. This causes a spread between other nerve cells, therefore doing them unable to pass on with other cells, doing palsy. Dr. Mary Bunge ( 1998 ) explains # 8220 ; renewing nerve cells need some sort of back uping construction on which to turn. Such a substrate should besides direct the turning nerve cells to their appropriate marks, leting them to do connexions that will convey signals from one nerve cell to the following # 8221 ; ( p.1 ) . Harmonizing to Travis ( 1997 ) One manner of make fulling this spread in the axon is by utilizing macrophages. Macrophages are bacteriums and virus cont ending white blood cells that besides clean up foreign objects from the organic structure. When a spinal cord is injured and the axons are in pieces, the macrophages arrive on the scene and get down to clean up the country. This copiousness of cells, and proteins that are present, can make a span between the cells. This mesh of cells and proteins does non happen of course in the organic structure, hence growing can non happen. It has been said that nervousnesss can non turn in any state of affairs, but they can in the cardinal nervous system due to a particular protein found in the medulla. After the macrophages have been placed in the spread, the cells can get down to bring forth the axons and the mesh provides way for the turning axons ( Travis, 1997 ) . Another manner to advance growing in nerve cells is by the usage of a Nerve Growth Factor ( NGF ) along humor H Schwann cells, grown exogenously. When a nerve cell is damaged the axons become demyelinated doing cells to discontinue working. Experiments have been performed in gnawers in which the scientists were able to reconstruct map in their spinal cord. In the experiment the scientists inject a nervus growing factor to the injured country. A NGF used in this specific process was Neurotrophin-3. Neurotrophin-3 is one of the most common NGF’s used because it has shown positive effects. Harmonizing to Logan ( 1997 ) â€Å"In the ocular system, singular regeneration can be promoted in the presence of medulla dust by neurotrophin application to the cell organic structures of cut off axons # 8221 ; ( p1372 ) . After the neurotrophin-3 is injected into the cells, and after the cells have grown, the Schwann cells need to be transplanted. The Schwann cells used in this process are grown exogenously. These cells are used to remyelinate the axons to enable normal electrical urges for communicating. This method of spinal cord regeneration has been successful in gnawers and will shortly be used in worlds. Dr. Bunge a NINDS grantee from the University of Miami ( 1997 ) studies that # 8221 ; by engrafting pure Schwann cells she achieved extended remyelination of cardinal nervous system axons in newborn rats with a familial medulla lack. This work proved that peripheral nervus cells could last and work suitably when implanted into the cardinal nervous system. Dr. Bunge late expanded her work in the fix and remyelination of spinal cord axons after traumatic hurt # 8221 ; ( p.1 ) . Paralysis is a traumatizing and lay waste toing diagnosing, and that is why physicians are researching and experimenting new ways to bring around it. A more recent experiment is utilizing foetal tissue to replace the damaged nervus tissue. In this process physicians would obtain foetal nervus tissue and graft it into a human. The ground this would work is that the foetal tissue has non stopped turning yet, so it will go on to turn when transplanted. At the rate that engineering is turning, it seems that shortly adequate spinal cord hurt and palsy will shortly be helped, or possibly even cured. Mentions Bunge, M. Promoting New Growth in Damaged Nerves. P. 1-2 hypertext transfer protocol: //www.mediconsult.com/noframes/spinal/shareware/research/growht.html ( World Wide Web ) , 1997 Finkel, E Stem Cells In Brain Have Regenerative Potential The Lancet, 347, p.751 1996, March Hudgins, L The Status Research: Effectss of SCI. p. 1-6 hypertext transfer protocol: //www.erols.com.nscia/newsroom/scilife/status.html ( World Wide Web ) 1998 Logan, A Spinal Cord Repair Takes A Step Forward The Lancet, 349, p.1372 1997, May Travis, J Repairing Severed Spinal Cords MIT # 8217 ; s Technology Review, 18, p.13 ( 1997, January )

Untitled Essay Research Paper Introduction free essay sample

Untitled Essay, Research Paper Introduction Some clip in the history of the existence, no 1 is rather certain when, there was born a adult male. This adult male would finally be the first to establish a monotheistic faith. The name of this adult male is Zoroaster ; the name is really a corruptness of Zarathushtra. Zoroaster # 8217 ; s birth day of the month, along with whether his faith is really monotheistic, is a topic of great argument. The sentiments refering his birth, and accordingly about the beginning of this great faith, scope from every bit early as 6000 old ages before Plato to every bit late as 500 B.C.E. In any instance he was born someplace in Iran, although whether in the East or West is besides arguable. In the early writings the people belonging to this faith are called Zarathustris ; the system he taught is called Mazdaism. The present twenty-four hours followings are called Parsees. We will write a custom essay sample on Untitled Essay Research Paper Introduction or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Zoroaster removed the multiplicity of divinities from faith and created a religion in which there were two, or possibly, one God. All other higher existences were regarded as devils, or evil liquors. No 1 knows for certain the different phases of popularity that Zoroastrianism experienced. We do cognize that at the clip of Darius I, 558? -486 B.C.E. , it was protected by royalty. Later, nevertheless, Zoroastrians were continually chased by the members of the Islamic faith through Kathiawar in India, and Surat, and eventually they settled once more in Bombay. The existence is the battlefield. The oppositions are Mazda Ahura, subsequently to be known as Ahura Mazda, and Anra Mainyu, subsequently name ed Ahriman. Ahura Mazda is the good force and the bad is Ahriman. The conflict will last till Ahura Mazda lickings Ahriman in the twelvemonth 12,000 ( we are now presumptively around 11,500 ) . This is the universe and its hereafter in conformity with Zoroastrian beliefs. Zoroaster Zoroas ter had a really non-conforming head and was forced to fly his parents # 8217 ; house without his parents # 8217 ; consent because of the rebuking he gave to those who sacrificed cowss or drank intoxicant soma. He fled to the mountains and gave himself to God. Sometime between the ages of 30 and forty an angel appeared to him and brought him to the throne of the highest God, Ahura Mazda. After this occurred, the prophesier tried for 12 old ages to change over people, but to no available. During this period many visions were revaled to him. A milepost in the patterned advance of the faith occurred when Zoroaster converted Vishtaspa, the male monarch of Persia. He besides converted the male monarch # 8217 ; s boy, brother, counselor, and expansive vizier. Zoroaster married, along with two other adult females, the counselor # 8217 ; s girl. Zoroaster was killed at the age of 77 by Ardshataspa, a adjacent prince, who invaded Vishtaspa # 8217 ; s capital. Harmonizing to the Parsees, Vishtaspa is the male parent of Darius, who reigned from 521-485 B.C.E. Another position holds that Zoroaster lived 258 old ages before Alexander the Great ; he would hold hence lived between 570 and 500 B.C.E. The Greeks tend to put him six thousand old ages before Plato. Ahura Mazda, while non needfully discovered by Zoroaster, was found on an lettering dating about 714 B.C.E. In ancient Persia, before Zoraoster # 8217 ; s reforms, faith was polytheistic. Zoroaster objected to these dieties and referred to them as devils. Many of the rites and Supreme beings that he removed were subsequently reinstated due to the fact that the people were still emotionally attached to them. We can see this from the fact that on the epigraphs of Artaxerxes II Mnemon ( 404-358 B.C.E. ) the Mithras and Anahita, ancient Gods, are mentioned. Temples and images of God were besides introduced into the faith at a ulterior day of the month. Zoroastrian Beliefs The Zoroastrian faith is based on the cardin al construct of a changeless conflict of good against immorality. The good is represented by Ahura Mazda while the bad is represented by Ahriman. Ahura Mazda created this universe as a trap for Ahriman. Human beings pull Ahriman into this universe ; he will leap at any opportunity to do others to make evil. He will so be come ining Ahura Mazda # 8217 ; s universe, and when people choose good over evil voluntarily this will weaken Ahriman to the point where he can be destroyed. It is difficult to accommodate the two opposing positions on the dieties in the Zoroastrian faith. The claim is made that the faith is monotheistic ; it is besides alleged that the opposing forces in the universe, good and evil, are represented by two equal Gods. Modern twenty-four hours Parsees resolve the contradiction by explicating that Ahura Mazda has ever and will ever stand above all. Anra Mainyu, or Ahriman, was merely created due to an evil idea that one time entered Ahura Mazda # 8217 ; s caput. Th e existent opposition of Ahriman is Spenta Mainyu, the good spirit. The universe is divided into three subdivisions. The upper universe is bathed in visible radiation, the Earth is divided into seven subdivisions, and the underworld is a dark topographic point. The forces of good and immoralities will make conflict for the 12 thousand old ages of the universe # 8217 ; s entire being. In the beginning, as Ahriman attempts to kill Ahura Mazda, he is stopped and pulled off. Both of the Gods agree to a period of peace that will last 9,000 old ages. During the first three thousand old ages Ahura Mazda creates angels, good liquors, and Frava shis. These Fravashis are the original celestial images of work forces populating in the upper universe. During the following three thousand old ages the Fravashis come down to Earth. There they lead a perfect impeccant life. Anra Mainyu is angry because of the advantage he sees the Ahura Mazda has gained over him in readying for the concluding confl ict. He tries to convey immorality to the universe, but he is rendered powerless by the sacred Ahunavairya expression that Ahura Mazda utters. In the following three thousand old ages Anra Mainyu invades the universe. He kills the early adult male and animate being and disperses devils throughout the universe. However a human twosome arises from the seed of the early adult male and a cow from the seed of early animate being. These existences are assorted and must take between the good and evil that now inhabits the universe. The concluding three 1000 twelvemonth period begins and Ahura Mazda sends Zoroaster down to the universe. Zoroaster had been in fravashi, or religious, signifier since the beginning of the 2nd period. After Zoroast er # 8217 ; s decease, every thousand old ages till the terminal of this three thousand twelvemonth period, a prophesier will originate. This prophesier will come from a virgin who is fertilized by leftovers of Zoroaster # 8217 ; s seed, which is pr eserved in a lake. The prophesier will convey about an betterment in society for a short period of clip. The last of these Prophetss, Saoshyant, or # 8220 ; helper # 8221 ; , will convey about a Resurrection of the dead. The concluding battle will so happen and the decease of Ahriman will take topographic point. All evil will vanish and the universe will be cleansed by a ardent watercourse of metal which will convey about a complete transmutation, or Frashokereti. Ahura Mazda will govern over all everlastingly. Zoroastrian Literature The chief beginning for the instructions of Zoroaster is the Avesta. These are the lone Hagiographas which come straight from Zoroaster and are written as if spoken to him by God Himself. Due to the fact that the Iranians couldn # 8217 ; t compose, all this information was passed down orally ; this, in portion, led to the eventual loss of this stuff. Around the 5th century an Avestan alphabet was created for this intent. These paperss day of the mont h back to 1323. The Gathas are sacred literature which are hard to interpret and are believed to inclu de rites, supplications, anthem, visions of God, His intents, and prognostications. The Gathic parts of the Yasna were preserved by being included in the Yasna Hagiographas which involved the worship procedure of every twenty-four hours. The younger Avestan parts of the Yasna were being written throughout all the centuries finally holding 72 subdivisions. These contained many subjects and protected the basic Gathic texts. Some of the Extended Avesta was taken from the Yashts which were anthems addressed to the lesser godly existences and were really poetic. These were written in the Avestan idiom. The Gathas on the other manus, were memorized due to their sanctity. The Vendidad were written in the late younger Avestan period. They included Torahs on pureness and on contending immorality. The Visperad is an extension of the Yasna and the Vendidad. They dealt with the seven holy days of faith. The Nayesh and Goh were prayers recited, on the average, eight times a day. They were for priests as well as lay persons. Some were directed at certain forces of nature and were said less frequently. The Khorda, or Little Avesta, is a book of common prayers. Each Khorda had the same prayers but in different orders. They were previously memorized and only said by priests, but now, because they are printed, are said by everyone. The Great Avesta is grouped into twenty-one nasks, or books. They were last written in the sixth century and contain all the previous works and much more. They included the life and legends about the prophet, the religious doctrine, the end of days, law, creation of the world, and science. These were placed in all the temples, but during the Islamic period all the temples were destroyed and not a copy remains. A book, the Denkard, has a detailed summary of these works in Pahlavi and it seems that the Extended Aves ta took a quarter of the whole canon. The only reason that the Pahlavi survived is because they were used extensively and therefore known by heart, and priests made copies of them at their houses. Zands, or intrepertations, on the Avesta have always been written. The old ones are included with the Avesta. This continued until the fourth century when the Sasanians, the last Zoroastrians to rule Iran, c hanged the language to Middle Persian, or Pahlavi. The ones written in this Pahlavi language are the only ones that fully remain of the Zand and so are considered the Zand. The Yashts are the only part of the Avesta not to have a Zand written together with it. The Pahlavi works were written as if being said aloud. Because of this free style of being written they were changed or added to freely by future people. In subsequent times the Zoroastrian community was very persecuted and they were lowered to a group of poor and intellectualy isolated people. They reduced the writings to the ba sics and much of their writings are simply copies of previous texts. They also left their Pahlavi writings for the more current Persian. As the religious community moved about they translated their writings into many of the different languages of the places where they were residing at that time. Not much was added and even the writings they retained were copied with mistakes. In later times, from the fifteenth to eighteenth centuries, because of the split in the Zoroastrian communities, one being in Iran and the other in Persia, the writings were not very frequent. The writings basically consisted of Parsi questions to their Iranian counter parts, usually about law and purity, and the answers. These writings were known as the Persian Rivayats. From the mid-nineteenth century and on the Parsis prospered greatly. This brought about an increase in the amount of literature. The literat ure was written in many languages including Gujarat (one of the previous places of residence) and Engl ish. These consisted mainly of the religion’s beliefs and observances. The Zoroastrian religion makes an abrupt turn at this point and changes from its previous highly orthodox religion and writing. The society is hurt and confused because of a sudden plunge into modernity. The society searched for new ways to explain the older writings. The writing is transformed into one writing influenced by the beliefs of many of the surrounding religions including Christianity and Hinduism. Some writings simply talk of a belief but advocate no actual observance requiring any actions. Into the twentieth century the writings decrease and show a greater influence by the Muslims. Zoroastrian History From around 550-330 B.C.E. the Iranian tribes left the steppes where they had been previously living and conquered and moved into modern-day Iran. The eastern Iranians brought the Zoroastrian faith to the western Iranians, the Meads, and the Persians. It became the religion of the Achaemenian emp ire. The Avestan writings, however, remained in the eastern dialect. Alexander slaughtered many of the Zoroastrian priests thereby also harming the transmission of the texts. The Asacids, from north-east Iran, later established the second Iranian empire. The empire was called the Parthian empire. The few written records they had indicated a tolerance of the Zoroastrian religion. This empire ruled from approximately 144 B.C.E. through 224 C.E. The Sasanian period was from 224 to 651 C.E. By this time Zoroastrianism had returned to many of the things that Zoroaster had taken out at the beginning of the religion. They had gone back to their old ways of sacrificing, drinking haoma, and believing in more than one God. However, even as the orthodoxy of the religion declined, its popularity increased to the greatest point in its history. After the fall of t his empire Persia was converted to Islam. About fourteen thousand remain in Iran today. The others either converted or moved to India, where different religions were more tolerated. The Zoroastrians there are called Parsees, and most live around Bombay. They number about 150,000. They have greatly prospered, and probably owe this to their honesty and generosity. Ethics Zoroaster based his concept of good and evil on the things that happened to be good and bad for the people of his time. Animals which were used for cattle bearing were considered good and created by Ahura Mazda. On the other hand, animals which were harmful to cattle were created by Ahriman. Large families were praised, and any attempt to stop sex from having children was forbidden. The main purpose of man is always to make good decisions and to fight with Ahura Mazda against the forces of Ahriman. Life after Death Cadavers are unclean and therefore should not be allow ed to touch the holy fire and earth. The Zoroastrians have devised a way of dealing with this in which they place the dead bodies on dakhmas, the towers of silence. Certain people who have received this position by inheritance, as it is unholy, bring the bodies into these towers. Once placed on the towers of silence the bodies are devoured by vultures in a matter of hours. Water is then poured over the bones and is run into the sea. Modern ways of dealing with the dead are by placing them into cement containers or by burning with electricity. Spiritually, after a person dies, his body remains in the area in which he died for three days. After this his conscience appears to him in the form of a woman. If the person had a bad conscience the woman is ugly; if he had a good conscience the woman is beautiful. The woman then takes him over a bridge called the Chinvat Peretu, the accountants’ bridge. If the person led a good life he walks over the bridge into paradise; if he led a bad l ife he falls to hell. If the person is not evil nor good he reaches the intermediate kingdom, Hamestakans, which is between paradise and hell. After the end of the world is reach ed, the spirits will be returned to their bodies and it is only then that their final fate will be decided. Conclusion In conclusion I think that the following observation correctly summarizes the enduring contributions of Zoroastrianism. It is an inspired ideology which is based upon three beli efs: there is a battle between good and evil, there will be an end to the world together with a final divine judgment and the purification of earth, and there is a paradise, a perfect society in heaven. These ideas have had far reaching effects upon other religions and people. Zoroastrianism has brought a concept of a sense of the religious meaning of history along with a stronger monotheism and ethics. It has removed the religious identification with nature and states of consciousness. There are those that believe that the Ancient Hebrews only adopted the concepts of a resurrection of the dead, an end to the world, and a final judgment, once they came into contact with the Zoroastrians. All of these ideas are presently important to the Jews, Christians, and Muslims. We can all see how far reaching and important the Zoroastrian religion has been on the evolution of the important religions out of which most modern civilizations have evolved.

Montana 1948 Practice Essay Essay Example

Montana 1948 Practice Essay Paper Maturity may come at any age any time in a persons life. One moment he or she may be a carefree child, and then suddenly realize that they have been transformed into a mature adult by a powerful and traumatic experience, which they will remember their whole lives. After that, they were never same again. As a result, they rapidly matured into adults. In Montana, the summer of 1948 held a series of tragic events which were to have a permanent and decisive impact on David and his parents. This chain of events were turn David’s young life and his family upside down forever which was to so quickly lead him out of childhood, destroying his innocence and youthful naivety in the process. However, David’s shocking revelations lead to his painful gaining of wisdom. Firstly, David started to change his mind since their housekeeper, Marie Little Soldier’s illness. She refused to see the doctor Frank which is brother of David’s father Wes. Wes called Frank come to house, but Marie insisted Gail stay in room together. After Frank went, she told Gail horrible things that Frank has been doing to Indian girls in reservation. David overheard the conversation between Gail and Wes. â€Å"†¦I was beginning already to think of Uncle Frank as a criminal†¦Charming, affable Uncle Frank was gone for good. †P49 David thought his uncle was good until he heard those frightening statement. David knew this information would change him forever. He took one step toward adulthood by hearing and understanding what his uncle has done. Unfortunately, Marie dead after a few days Frank went to the house. We will write a custom essay sample on Montana 1948 Practice Essay specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Montana 1948 Practice Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Montana 1948 Practice Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Frank claimed her dead because of pneumonia. Basically, she was sick, but David knew better, he went to deputy sheriff Len McAuley’s house. Len was drunk and reveals the fact that he also saw Frank walking into house before Marie was found dead. David chose to tell his parents what he knew, or at least part he knew about Frank. This shows that he was developing in the area of honesty. Before, David would kept all this to himself, rather than face his parents with knowledge he knows will displease them. Furthermore, a loss of David’s innocence also appears during his killing of a live magpie. This brought an evil in him also reinforcing the fact that he has killed a living creature in the wild and mentioning that â€Å"it can be done in a flick of the finger† â€Å"†¦Looking in the dead bird’s eye, I realized that these strange, unthought-of connections – sex and death, lust and violence, desire and degradation – are there, there, deep in even a good heart’s chambers. †P82 Finally, Wes chose to arrest his brother. Instead f taking him to an actual jail, he thought that he can reduce his murderer and rapist brother some embarrassment by locking him in basement. Julian Hayden sent some men from ranch came to house to break Frank free. Here David was close to being an adult because he realized how he must act and the gravity of situation in which he and his family are involved. He’s far from the child who once looked forward to visits from his uncle and visits to grandfathers ranch. As an adult, he is concerned with the welfare of his family and parents well-being emotionally. David would like to stand by his family when they are in need. He didn’t desert them or feel shameful. He stayed loyal and true to those he cares for and loves. Thus, he has shown his ability to act as an adult should. As a result, in the rapid journey which David has been forced to undertake from innocence to experience, to seeing life in a whole, truthful and certainly more painful way, he learns many lessons and gains important insights, but none more disturbing than that which immediately follows Frank’s suicide. â€Å"You see, I knew! I knew! – I knew! That Uncle Frank’s suicide had solved all of our problems †¦ I felt something for my uncle in death that I hadn’t felt for him in life. It was gratitude, yes, but it was something more. It was very close to love†. P161-162 One can never be too sure when the innocence of childhood is lost, the sure thing is that everyone becomes an adult eventually, and thats when they lose their innoc ence. In many cases, this change from child to adult is a harsh thing, and often it is the realization that the world is not perfect.

Eriksons Theory of Psychosocial Development

Eriksons Theory of Psychosocial Development Introduction Erikson’s theory of psychosocial development was developed by Erik Erikson and first published in his 1950 book Childhood and Society though he later revised the theory and published it in subsequent books beginning from the late 1950s to the 1980s.Advertising We will write a custom research paper sample on Eriksons Theory of Psychosocial Development specifically for you for only $16.05 $11/page Learn More This theory is one of the most recognized theories of personality in the field of psychology, alongside Sigmund Freud’s theory of psychosexual. However, in contrast to Freud’s theory, Erikson’s theory defines the influence of social experience over a person’s entire lifetime. The theory is divided into eight stages spanning from infancy to late adulthood. Psychosocial Stage 1 Trust vs. Mistrust (Birth-2 years) This is the first stage of the Psychosocial theory and focuses around the infant’s basic nee ds being provided by parents or other caregivers. At this phase, the newborn wholly depends on the caregivers for food, care, and love. Their comprehension of the surrounding originates from the parents, for instance, if the parents are affectionate towards the child, their view of the society will positive, but with a lack of affection, the consequence will be a feeling of distrust. Psychosocial Stage 2 Autonomy vs. Shame and Doubt (2-4 years) At this stage, the child develops a greater degree of personal control and starts to explore their surroundings due to improved muscular coordination and mobility. The children also learn to control their own body functions and this results into some level of autonomy. However, the child is still largely dependent on the parents. Through the parents’ support, the children develop their first interests that will go on to influence their careers. However, when the children are constrained, they will instead have doubt and reluctance whe n performing challenging duties. Psychosocial Stage 3 Initiative vs. Guilt (4-5 years) This stage mainly occurs at the preschool stage and is characterized by children attempting to comprehend the world around them and learning basic skills. The development of courage and autonomy are what distinguishes this group from the rest. Children who succeed at this stage feel capable and able to take up leadership roles while those who fail to gain the skills have feelings of guilt, lack of confidence, and lack of initiative (Bee and Boyd, 2004). Psychosocial Stage 4 Industry vs. Inferiority (5-12 years) By interacting with those around them, children at this stage begin to have pride owing to their achievements and skills (Allen Marotz, 2003). They also learn the idea of time and space and are able to put them into practical use. The stage is very crucial to the development of self-confidence that will be of great benefit both at home and at school and this occurs only if the children a re encouraged and commended by their teachers and parents.Advertising Looking for research paper on psychology? Let's see if we can help you! Get your first paper with 15% OFF Learn More Psychosocial Stage 5 Identity vs. Role Confusion (13-19 years) At this stage, the adolescent/teenager is more concerned with how they are seen by others. One of the major decisions that the group faces is that of settling on a school and occupation. In the latter stages, the children at this psychosocial stage may develop a sexual identity. Erikson came up with the word ‘Identity Crisis’ in which he stated that each stage had its own crisis (Erikson, 1956). However, this crisis is more marked at this stage as it marks the transition from childhood to adulthood. Persons who receive support will come out of this developmental phase with more autonomy and control while those who are not supported will be confused and unsure of themselves (Marcia, 1966). Love: Intim acy vs. Isolation (Young adulthood, 20-24, or 20-40 years) This stage is more marked around the age of 30 and is characterized by young adults trying to explore or establish personal relationships. Young adults spend more time with their identities or friends while those who are rejected or fear rejection become isolated (Erikson, 1950). After establishing their identities, they are prepared to commit long-term intimate and reciprocal relationships to others that can be through friendships or marital agreements. Psychosocial Stage 7 Generativity vs. Stagnation 25-64, or 40-64 years) This is the stage of middle adulthood and the main focus is on career and family. Persons who succeed during this stage will feel that they are positively impacting on the society by being active in their own families and in the community while persons who fail at this phase will have feelings of unproductivity and detachedness from society. Psychosocial Stage 8 Integrity vs. Despair (65-death) At this phase, persons are less productive and focus is on the reflection of life. It is during the stage that people reflect on their accomplishments. Those who feel proud of their achievements will â€Å"have a feeling of integrity while those who are unsuccessful of their achievements will have a feeling that their lives have been wasted and are filled with regret† (Erikson, 1950). Influence of Eriksons Psychosocial Theory The psychosocial theory has had a great influence in my life. For instance, being in my 20s, I am in the Intimacy vs. Isolation stage and am currently bent on making long-term relationships as mentioned by Erikson. I am also making friends with persons with whom I share common interests such as career and academic activities. I am trying to establish my career, having decided on a specific career earlier on in my teenage years during the Identity vs. Role Confusion stage. At this moment, I feel proud of my achievements and I attribute this to the support and en couragement I received from my parents and teachers. As mentioned by Erikson, support and provision of affection, care, and warmth to the child by both parents and teachers is crucial to the holistic development of the child.Advertising We will write a custom research paper sample on Eriksons Theory of Psychosocial Development specifically for you for only $16.05 $11/page Learn More References Allen, E. and Marotz, L. (2003). Developmental Profiles Pre-Birth Through Twelve (4th ed.). Albany, NY: Thomson Delmar Learning. Bee, H. and Boyd, D. (2004). The Developing Child (12th ed.). Boston, MA: Pearson. Erikson, E. H. (1950). Childhood and Society. NY: W. W. Norton Company. Erikson, E. (1956). The problem of ego identity. Journal of the American Psychoanalytic Association, 4(25), 56-121. Marcia, J. E. (1966). Development and validation of ego identity status. Journal of Personality and Social Psychology, 3(14), 551-558.

Is American Government corrupt in its purchase of land Essay

Is American Government corrupt in its purchase of land - Essay Example (Walter Lynwood Fleming lectures in Southern history. Louisiana State UP. Crosby, A. W. (1999). "Ecological Imperialism: the overseas migration of western Europeans as a biological phenomenon." American encounters: natives and newcomers from European contact to Indian removal. London: Routledge. Hoar, W. P. (2003). Manifest Destiny: Many 19th-Century Americans Believed Their Young Nation Was Destined to Extend the Benefits of Freedom and Opportunity across the Continent-From Sea to Shining Sea. The New American, Vol. 19. Lubragge, Michael T. "Manifest Destiny." Revolution to Reconstruction. Department of Alfa-Informatica of the University of Groningen in the Netherlands. http://odur.let.rug.nl/usa/E/manifest/manifxx.htm Remini, R. "Andrew Jackson and Indian Removal." (1988). The legacy of Andrew Jackson: essays on democracy, Indian removal, and slavery. (Walter Lynwood Fleming lectures in Southern history. Louisiana State UP. .. Marshall, W.I. (1911). Acquisition of Oregon and the Long Suppressed Evidence about Marcus Whitman. Vol. I., pages 25-140. McClintock, T. (2003). "British newspapers and the Oregon Treaty of 1846." Oregon Historical Quarterly. Vol. 104(1), 96-109. Merk, F. (1967). The Oregon Question: Essays in Anglo-American Diplomacy and Politics Cambridge, Mass.: Belknap Press. Morrison, M. A. (1997). Slavery and the American West: The eclipse of Manifest Destiny and the coming of the civil war. Chapel Hill: University of North Carolina Press. Neu, C. T. (2002). Handbook of Texas Online, s.v. "ANNEXATION," http://www.tsha.utexas.edu/handbook/online/articles/AA/mga2.html (accessed May 30, 2006). Remini, R. "Andrew Jackson and Indian Removal." (1988). The legacy of Andrew Jackson: essays on democracy, Indian removal, and slavery. (Walter Lynwood Fleming lectures in Southern history. Louisiana State UP. Rutland, R. A. 1987. James Madison: The Founding Father. New York: Macmillan. Smith, Gene A. 1999. "Our Flag Was Display'd Within Their Works": The Treaty of Ghent and the Conquest of Mobile. Alabama Review 52 (January): 3-20. Spence, M. D. (1999). Dispossessing the wilderness: Indian removal and the making of the national parks. New York; Oxford UP. Stephanson, A. (1995). Manifest Destiny: American expansion and the empire of right (Critical Issue Book). HarperCollins. Stuart, R. (1988). United States Expansionism and British North America, 1775-1871. U. of North Carolina. de Tocqueville, Alexis. (1990). Democracy in America, vol. 1 (New York: Vintage Books. 1835. Tutorow, N. E. (1978). Texas Annexation and the Mexican War: A Political Study of the Old Northwest. Palo Alto: Chadwick House. Wilson Moore, S. A. (2003). "We Feel the Want of Protection": The Politics of

12 Billion Pounds NHS Computer Scheme Project Essay

12 Billion Pounds NHS Computer Scheme Project - Essay Example The IT system was integrated and new medical systems was enabled at individual hospitals. The NHS started as one of the largest public healthcare system implementation, which was needed for improving the overall service of the health care industry. Mintzberg et al (2005, p.8) comment ‘Strategy is a pattern, that is, consistency in behaviour over time. A company that perpetually markets the most expensive products in its industry pursues what is commonly called a high-end strategy, just as a person who always accepts the most challenging of jobs may be described as pursuing a high-risk strategy.’ The Project Management Process and Planning If the organization moves from simple system to complex, its environment and a number of other aspects needed to be modified. Employee and staff relationship is also important in this regard where the new relationships, departments and new skills are defined (Appleton, 1999). Change leads to resistance and confusion (Glover et al., 1999 ). The â€Å"Connecting for health† was the brand name given for automating and integrating the heath care service in UK. The plan was to automate a range of functions, including mundane services such as enabling members to use online system to making book appointments having their GPs (general practitioners). Clinically sensitive functions such as maintaining patient records and managing scans were part of the project. The whole system already posed a range of software system, which achieved few functions but these systems were not integrated fully. The common model for implementation involved questions such as What are we trying to accomplish? How we consider change is an improvement What changes can be achieved for improvement The project implementation processes involves - Study, Plan, Act and Do. The project lifecycle of NHS was determined through gateways such as the following- Strategic assessment (The earliest stage was to set up the business strategies and to make th e initial feasibility study) Business justification (After the development of program brief and business case, the business justification was identified, which requires detailed analysis of the project, capital investments, cash flow, operating expenditure such as salaries, maintenance materials, lease and revenue) Delivery strategy The investment decision Readiness for service (The project manager opts for implementation method for minimizing changes and improving coordination with interfaces from different stakeholders and suppliers is determined) Assessment of project, operational review and benefit realisation (The project should be able to provide benefits for decades) The security system of the project was developed with the help of Spine, which is the provider of security, and security measures were also compiled in the early stage of development. Wells (1996, p. 80) states ‘Sub organizations should create lower-level measurement plans that link with the corporate strat egic measurement plan. If the sub-organization has a separate strategic plan, then it will also need a separate strategic measurement plan. If the sub organization’s strategic plan starts at the strategy or objective level, it needs to have measures that link directly to the corporate strategic measurements. In the event that only a few measures can be linked, the sub organization should create additional strategic measurements that better describe its outcomes.’ The portfolio approach has been adopted by the project management teams for managing software development risk (McFarlan, 1981). Prior to this, risk was only considered from the technological perspective (Anderson and Narasumhan, 1979) and from the software development view (Barki, et al. 1993). For IT implementation the project should

Employee Relations Essay Example | Topics and Well Written Essays - 2750 words

Employee Relations - Essay Example BCL has been operating since its origins with this structure with little or no changes made, the new managing director, however, is young and highly educated, and having worked his way through the business, wants to implement changes to the structure and make the business more modern in its approach to all the major functions mentioned above. The writer of this report has been appointed as the new HR Director, whilst a new operations manager, who also happens to be the new managing director’s colleague in university, has been appointed to replace the outgoing manager. Through a consensus, the three senior managers have come to an agreement that major structural changes need to made, by reducing the management hierarchy, and by forming a strategic partnership with a leading high street grocery retailer, Cost-Savers, in a bid to see the business streamlined and cost effective. The new partnership is expected to cut costs down in terms of premises rentals, as BCL will have their shops within Cost-Savers shops. Another key factor is that Cost-Saver and BCL will share a distribution depot while one of the smaller of BCL’s depots will be shut, and where Cost-Savers and BCL are in the same location, the BCL shop will be closed whilst core and flexible staff of that BCL shop will be offered positions at the Cost-Savers shop, and the rest made redundant. Also certain low profit stores of BCL will be shut altogether. The main changes in the management structure include: Reduction of the number of districts from 16 to 12 District managers will be given expanded responsibilities for product placement, identifying new opportunities and increasing sales within their district Each regional manager will be given the added responsibility of providing development opportunities for store and district managers Each store manager will be given autonomy to recruit staff, promote products, stock products on own discretion, and have more direct contact with head office. All managers will be coached to become leaders and not merely managers for their sectors. Staff would be given the added incentive of a profit based six monthly bonus to boost their sense of belonging to the organisation. The main task given to the writer as HR Director is to come up with a plan to make sure the above changes have a positive effect on staff, and that an employment relationship culture of teamwork is brought about through the changes. This would mean engaging the staff in matters related to key decision making, and change the existing non-directional management of individual stores to align with corporate directions. Key Literature Review: From the above introduction, it can be inferred that BCL has decided to go from a hierarchical, and centralised organisational structure to a horizontal and decentralised structure. It is therefore important to understand these terms before delving any deeper. Organisational Structure: The term ‘organisational structureâ€⠄¢ simply refers to the way in which job tasks are formally divided, grouped, and coordinated. It involves the processes of work specialisation, where tasks in the organisation are subdivided into separate jobs; departmentalisation, where the subdivided jobs are grouped together; chain of command, which

European Monetary Unions effect on Europe

European Monetary Unions effect on Europe A currency is a form of money and is used when purchasing goods or services. Coins and paper money are both forms of currency. There are different types of currency for each country, for example the UK has the Pound ( £), the USA has the US Dollar ($) and 15 member states of the European Union use the Euro (â‚ ¬). There are other currencies used all around the world. A person can exchange one currency for another but there is a rate at which it must be done, these are called exchange rates. Exchange rates are the rate at which one currency is worth in another currency, for example at todays current exchange rates  £1 will by a person $1.46. Businesses exchange money every day and in large amounts, this effects how much a currency is worth. Businesses exchange money to purchase goods in other countries, if there are a lot of businesses purchasing from one country their currency value will raise. This means the businesses will have to pay more of their currency to import goods. Even though the value of a currency can rise they can also fall in value as well. This happens when a currency is not in demand. Because the value of the currency is high businesses will not import from that particular country because it will be possible to get what they want from another country for less money. This will cause the value to fall. Even though people exchange money when going on holiday they do not play a big part in exchange rate fluctuation, it is businesses which cause the exchange rate of countries to change every day. The exchanges rates have two effects on businesses. One of them is that businesses need them to import and export goods to other countries, without them it is not possible because each country has a different form of type of currency. The other impact is that businesses make the exchange rates fluctuate making it more expensive or cheaper to purchase goods in other countries. The US dollar started to rise in value quite swiftly against the Euro and the Pound between July and September causing the value of the Euro and the Pound to plummet to all time lows. Before the euro was introduced the member states of the EU still used their own currencies, but the exchange rate of these currencies were always fluctuating. Following an Arab-Israeli war in October 1973. Middle Eastern oil production companies forced high prices and restricted sales to certain European countries, consequently this created economic problems throughout the EU. This gave birth to the European Monetary System (EMS). The EMS was an arrangement between the member states to link their currencies to prevent large fluctuations. The essential fundamental of the arrangement was the creation of the exchange rate mechanism (ERM) which was a system to help maintain stability for the currencies of the member states. This was done by setting limits an exchange rate could fluctuate in. The limit was 2.25% (6% for Italy), for example the pounds exchange rate could not increase by more than 2.25% and could not decrease by more than 2.25%. All currency values within the EU were tied t o the German mark because at that time their currency value was the Strongest. This was good economically because business could cope with small fluctuations. But what happened when a countries exchange rate reached its limits? This happened in September 1992 when the UK was forced out of the ERM. The value of the pound was decreasing and the government tried to keep the value within the ERM limits. They raised interest rates from 10% to 12% to 15% in one day and they spent large amounts of other currencies to buy pounds to try and increase the value of the pound. But it did not work and had to leave the ERM. Other currencies in the EU devalued and the French franc was the only currency to successfully defend itself from devaluing. The establishment of the ERM was the first time a single currency was thought possible. The signing of the Maastricht treaty in 1992 was when the EU made it an objective to bring a single currency (The Euro) to pass. The euro was launched in 1999 but only for commercial and financial transactions. Notes and coins were introduced in 2002. There were strict conditions to be met before a country could ascend to the euro. These included targets for inflation, interest rates and government debt. A European central bank was created to set interest rates for all member states that ascended to the euro. With the ongoing integration between the members of the EU and the continuing effort to make the trade of goods, services, people and capital easier, it was only a matter of time until the euro was launched. The ERM was designed to maintain the stability of exchange rates within the EU and was not very successful in doing this, so the EU had to come up with a better idea. This was the euro; this would remove the exchange rates when trading within the EU and make things more simple because businesses didnt have to worry about how much their currency was worth in another currency within the EU. This is also written on http://www.civitas.org.uk/eufacts/FSECON/EC9.htm, it says Yet it was not an entirely successful move because it posed many technical difficulties in setting the correct rate for all member states and because some members were less committed to it than others Introducing the euro was inevitable because the ERM was not very successful in keeping all the exchange change rates within the EU stable and it was an objective for there to be a free movement of capital (money) between the member states of the EU. If there is to be a free movement of capital between the EU they would have to do away with exchange rates and create a currency for the member states to use. There are 5 economic tests for the UK to join the Euro. These were created by the Chancellor of the Exchequer in 1997, this was Gordon Brown. The tests are a set of conditions the UK has to pass for it to join the Euro. The key notion behind the test is whether the UK is able to handle the same monetary policy as the countries within the Euro zone. The first test is economic harmonisation. If the UK joins the Euro the UK will be in sync with the Euro zone. But if the UK was growing at a faster rate than the EU then the UK interest rates would have to be increased but then that would increase the interest rates of all the other countries within the Euro zone. This is because the interest rates in the Euro zone are controlled by the European Central Bank. But if there were harmonisation there is no guarantee that it would be on a permanent basis. The second test is flexibility and whether there would be enough of it. For example if the UK went into a recession would it be able to cope. The UK would have no authority over monetary policy and fiscal policy would be limited by the growth and stability pact. This would restrict the amount of government borrowing and consequently restrict the scale for expansionary fiscal policy. The third test is investment and the effect the Euro will have on it. Would the Euro create a better setting for firms making long-term decisions to invest in Britain? The fourth test is financial services and what affect the Euro will have on it. What influence would the Euro have over the financial services industry considering Londons financial sector has thrived in recent years would the Euro effect it in a bad way? The last test is growth and employment. Will the Euro encourage higher growth and stability? Also how will it affect employment, will it create a permanent increase in jobs or not? There is no evidence that it would. With all this said will it be in the national interest for the UK to join the Euro? There are advantages to joining the Euro. The advantages are, the Euro would end currency instability within the Euro zone and lower it outside it because the credibility of the Euro would increase because it is being used in most of Europe. Another advantage is people travelling from the UK would not have to exchange their money, encountering fewer restrictions when transferring large sums of money when going across borders. A further advantage is businesses wont have to pay hedging cost to insure themselves against the threat of currency fluctuations. Another advantage is there will be a lower interest rate. Also the stability pact will force EU countries into a system of fiscal responsibility. This will enhance the Euros credibility, which should lead to more investment, jobs and lower mortgages. Even though there are advantages there are also disadvantages to joining the Euro. The disadvantages ar e, if the UK government is required to conform to the stability pact they may be unable to battle a recession using fiscal policy. This is because the government will not be able to borrow as much money or cut taxes. Another disadvantage is the UK will have no control over interest rates as the European Central Bank controls interest rates within the Euro zone. A further disadvantage is the UK will lose its sovereignty. This means that the UK will have to work with other economically weaker countries, which are more tolerant to higher inflation. Another disadvantage is that the transfer between the pound and the Euro will cost a great deal. The British Retailing Consortium estimated that all British retailers will have to pay between  £1.7 billion and  £3.5 billion to make the essential changes. These changes include educating customers, changing labels, training staff, changing computer software and adjusting tills. The last disadvantage is the exchange rate would no longer bal ance Britains trade and capital flow with the rest of the world. It is difficult to say if it would be in the national interest of the UK to join the Euro as there are advantages and disadvantages. But nobody knows what will happen if the UK joins the Euro, we can only predict possibilities. It is wrong to say the UK will never join as there are advantages to joining the Euro but the UK will not be joining anytime soon. [1] http://newsvote.bbc.co.uk/1/shared/fds/hi/business/market_data/currency/11/12/twelve_month.stm [2] http://newsvote.bbc.co.uk/1/shared/fds/hi/business/market_data/currency/11/13/twelve_month.stm [3] http://newsvote.bbc.co.uk/1/shared/fds/hi/business/market_data/currency/13/12/twelve_month.stm

Calculation for Calorimetry

CALCULATIONS Determining the amount Limiting Reagent used. nlimiting reagent = Molarity x Volume or Mass / Molar Mass Example: Limiting reagent is 5mL of 1. 0 M HCl nlimiting reagent = Molarity x Volume nlimiting reagent = (1. 0 [mol/L]) x 0. 005 [L]) = 0. 005 mol Determining the qrxn and qcal. qrxn + qcal = 0 -qrxn = qcal qrxn = ? Hrxn x nlimiting reagent qcal = Ccal ? T qrxn = – Ccal ? T + mcsolid ? T (note: only if there is a precipitate formed in the reaction) Examples: 1) Calibration of the calorimeter given that: ?Hrxn = -55. 8 kJ/mol and nLR = 0. 005 mol qrxn = ? Hrxn x nlimiting reagent qrxn = -55. 8 [kJ/mol] x 0. 005 [mol] = -279 J qcal = -(219 J) = 279 J (2) Determining the qrxn of a given chemical reaction: NH3 (aq) + H+ (aq) ? NH4+ (aq) And given that: ? T = 3. 5 Â °C and Ccal=111. 6 J/Â °C qrxn = – Ccal ? T + mcsolid ? T qrxn = -( 111. 6 [kJ/Â °C] x 3. 5 [Â °C]) = -390. 6 J qcal = -(-390. 6 J) = 390. 6 Determining the Ccal. Ccal = qcal / ? T Example:Giv en qrxn = -279 J and ? T = 2. 5 Â °C Ccal = -qrxn / ? T Ccal = -(-279 J) / (2. 5 Â °C) = 111. 6 J/Â °C Determining the experimental ? Hrxn. ?Hrxn = qrxn / nLR Example: Given: NH3 (aq) + H+ (aq) ? NH4+ (aq) With qrxn = -390. 6 J and nLR = 0. 005 mol ?Hrxn = qrxn / nLR ?Hrxn = -390. 6 J / 0. 005 mol = -78. 1 kJ/mol Determining the theoretical ? Hrxn. ?Hrxn = ? nproductHÂ °f product – ? nreactantHÂ °f reactant Example: Given that: NH3 (aq) + H+ (aq) ? NH4+ (aq) Substance? HÂ °f (kJ/mol) NH3 (aq)-80. 9 H+ (aq)0. 00 NH4+ (aq)-132. 51 ?Hrxn = ? nproductHÂ °f product – ? nreactantHÂ °f reactant ? Hrxn = {-132. 51 kJ/mol}-{-80. 29 kJ/mol} = ?Hrxn = -52. 2 kJ/mol Determining the %error. %error = (|? Hexperimental – ? Htheoretical|) / (? Htheoretical) x 100% Example: Given: ? Hexperimental = -78. 1 kJ/mol and ? Htheoretical = -52. 2 kJ/mol %error = |(? Hexperimental – ? Htheoretical) / (? Htheoretical) | x 100% %error = |(-78. 1 kJ/mol) – (-52. 2 kJ/ mol) / -52. 2 kJ/mol| x 100% = 49. 6 %

“My Oedipus Complex” by Frank O’Connor Essay

In the short story, My Oedipus Complex, Frank O’Connor writes of a young child who is forced to deal with issues of confusion and jealousy through a first person point of view. Through O’Connor’s elements of facetiousness and truth, he explains how such issues create a sort of ironic domins effect and, in this case can actually bring people closer together. In the beginning, the young boy displays signs of excitement and contentment when his father arrives unexpectedly on his visits from the war. His â€Å"pleasant musty smell† and â€Å"Santa Claus entrances and exits† intrigue him. As long as his daily routines are uninterrupted, he remains in a state of appeasement. The juvinile knows nothing of the problems the mother and father are facing. He is confined to a world all his own. If the point of view were changed in such a situation, then the father may tell of how naive and innocentthe child is or how oblivios he is to what a horrible condition they are faced with. The plot would change drastically. If the point of view were changed to the third person objective, or dramatic point of view, then the readers would assume their own emotion which would absolutely change the tone of this short story. Other elements such as theme could also be altered if this was seen in third person. The child’s feeling of hostility toward his father could only be seen through this example first person point of view.

Toy Story Or Lion King essays

Toy Story Or Lion King essays How is it that you make a decision between two cartoons about which is better? Some say that you should judge them by which of the cartoons has the best plot, others say to decide on how well the characters relate to humans? I however did neither of these, I decided by the amount small details the artists put in to the film. I divided the details in to three different categories: background The movie The Lion King had excellent backgrounds and foregrounds. At the beginning of the movie there is a brilliant sunrise, this sunrise showed an extremely high-quality background. It slowly transfers from a dark blue, through a variety of mauves Toy Story does not achieve as great of detail in this category, however it does have a few good points. Throughout the movie, whenever there is a close-up of one of the characters faces, the background is in great detail (e.g. at the beginning of the movie, Woody is sitting on a chair with Andy, and you can see the intricate weaving patterns of the chairs material. There is also great detail put into the wooden floor of Andys room, all of the different pattern in the grains of wood can be seen). The Lion King has rather respectable character detailing. All of the animals walk and fly accurately, and the artists...

Hunting for Witches in the Family Tree

Hunting for Witches in the Family Tree Whether your ancestor was actually a practicing witch, or someone accused of or involved with witchcraft or witch hunting, it can add a touch of interest to your family history. Of course, were not talking about the witches we think of today - the black pointy hat, the warty nose, and the ragged broomstick. Most women, and men, who were accused of witchcraft, were feared for their nonconformist ways more than anything else. It can still be fun to claim a witch in the family tree. Witchcraft in Europe Colonial America Talk of witches often brings the famous Salem Witch Trials to mind, but punishment for practicing witchcraft was not unique to colonial Massachusetts. A strong fear of witchcraft was prevalent in 15th century Europe where strict laws against witchcraft were put into effect. It is estimated that around 1,000 people were hanged as witches in England over a 200-year period. The last documented case of an individual found guilty of the crime of witchcraft was Jane Wenham, charged with â€Å"conversing familiarly with the Devil in the shape of a cat  in 1712. She was reprieved. The largest group of convicted witches in England were nine Lancashire witches sent to the gallows in 1612, and nineteen witches hanged at Chelmsford in 1645. Between 1610 and 1840, it is estimated that over 26,000 accused witches were burned at the stake in Germany. Between three and five thousand witches were executed in 16th and 17th century Scotland. The anti-witchcraft sentiment that had been growing in England and Europe undoubtedly had an impact on the Puritans in America, ultimately leading to the witch craze and subsequent Salem Witch Trials Resources for Researching the Salem Witch Trials Salem Witch Trials - Documentary Archive Transcription ProjectThe Salem Witchcraft Papers from the University of Virginias Electronic Text Institute provide a wealth of primary source documents, including a verbatim transcript of the legal documents generated during the arrests, trials, and deaths of the accused Salem witches in 1692. The site also includes site lists of jurors, Puritan ministers, judges, defenders and others involved in the Salem Witch Trials, plus historical maps.The Associated Daughters of Early American WitchesA membership society geared toward preserving the names of those accused of witchery in Colonial America prior to 1699 and to locate living female descendants of those witches. Contains a comprehensive list of accused witches.Genealogy of Witch Trial Ancestors FamiliesGenealogy reports for six of the individuals involved in the infamous Salem Witch Trials, including accused witches and officials involved in the trials. Researching Witch Trials the Witch Craze in Europe The Witch Hunts (1400-1800)Maintained by Professor Brian Pavlac at Kings College in Wilkes Barre, PA, this site examines the European witch craze through timelines and discussion of common theories, errors, and myths behind the Witch Hunts. You can also suffer through witch hunting first hand in an interesting simulation of a 1628 witch hunt.​Survey of Scottish Witchcraft 1563 - 1736An interactive database contains all individuals known to have been accused of witchcraft in early modern Scotland - nearly 4,000 in total. Supporting material provides background information on the database and an introduction to Scottish witchcraft. References Gibbons, Jenny. Recent Developments in the Study of the Great European Witch Hunt. Pomegranate, Vol. 5, 1998.History of the witch hunt (Geschichte der Hexenverfolgung). Maintained by the Server Frà ¼he Neuzeit (University of Mà ¼nchen) in cooperation with the Arbeitskreis fà ¼r Interdisziplinre Hexenforschung (research group for interdisciplinary witchcraft research). Mainly in German.Zguta, Russell. Witchcraft Trials in Seventeenth-Century Russia The American Historical Review, Vol. 82, No. 5, Dec. 1977, pp. 1187-1207.

Chapter 1- What is Geomorphology Essay Example | Topics and Well Written Essays - 1000 words - 1

Chapter 1- What is Geomorphology - Essay Example â€Å"The word geomorphology is a composition of three Greek words; ‘geo’ means earth, ‘morph’ means form and ‘-ology’ means discourse† (Hugget, 2011). So the study of earth forms is called geomorphology. Some people only include the forms of earth’s surface while others also include surfaces of other planets such as Moon, Venus etc. â€Å"There are three components of geomorphology; constitution (the chemical composition of the surface), mass flow (the rate of flow of the material; rate of evaporation) and configuration (the shape and size; geometry of the surface)† (Hugget, 2011). Ancient Greek philosophers wondered about mountains and plains, and how they took up the shape they appear in. Greats like Aristotle and Seneca have long pondered how valleys and rivers came about, and how come sea shells end up at the beaches, and how come deltas of the earth are â€Å"as they appear to be† (Hugget, 2011). Landforms leave a history behind them. Ripples on a beach or a river that stopped flowing, all have history but many might pass by unnoticed because of leaving no footprint (stratigraphic record). This way it becomes easier to study landforms, data collection regarding this also becomes easier. In the past, geomorphologists used to map morphological forms based on the principle of â€Å"the present is the key to the past† (Hugget, 2011). This made it the perfect assumption that the present form of the landscape has evolved from the past and correctly tracing back would lead to the past form of earth morphology. William Morris Davis, the morphologist who expounded on the term ‘geographical cycle’. To describe Morris’s theory on Geomorphology in small number of words; the uplift takes place quickly, while landscapes slopes decline through time. The surface, like humans and other living beings has stages of life; youth, maturity and old age. Times have

ASU Essay Example | Topics and Well Written Essays - 500 words

ASU - Essay Example I have always been lazy about attending these kinds of event but it turned out to be good for me. I always thought that it was boring and useless, but, indeed it was fun for me. Back home we do not have these sorts of events where all the students in a school go somewhere or do something together. Well, at ASU everything is different and new to me so I liked the experience, but one of my friends did not like it at all. By the end of the event while we were going back down he got a headache, and I blamed myself as being responsible for this, because I had brought him alongside me. At the beginning he didn’t want to come but I spent a few minutes convincing him until he agreed to come with me and my other friend. Well, that was a great day for me, I liked it, and I hope to do it once more. It was the first time for me to attend a football match because we do not have that back home. I was very nervous on seeing the large number of fans who had turned up for the football match. It was just my friend and I that had attended the game and it was very crowded, so there was a lot of noise coming from all over the stadium. I liked what was going on at first but then it kind of irritated me, so I was planning to leave the match, just 15 minutes after it had begun. This was my very first experience in a stadium that big and what really a football matched looked like in reality. The experience was very different from what I had seen before on TV. While I was watching the match, I became bored since I do not know the rules of the game or how the game was supposed to be played, so I did not find it that interesting to me. I have always wanted to attend a football match, though I did attend, I am afraid that could be the first and last time for me to attend such a match again. This is for the sole reason that I am not the kind of a person who likes big crowds of people in addition to too much noise

Internal auditing, Investor accounting, The process of Remittance, Assignment

Internal auditing, Investor accounting, The process of Remittance, Reconciliation and Reporting - Assignment Example However, the 15th day may fall on a weekend or a holiday making the previous business end of the cycle known as the accounting cutoff. Reporting and remittance are necessary to be done accurately and timely (Jickling 2) Investor Accounting The investor reporting process is a bit different from the remittance process, and it is a process involving submitting of information to Penny Mac portfolio’s accounting activities. It is made up of both and interim and monthly processing. The accounting process cycle that is as earlier said from 16th to 15th determines the timing of the reports. Reporting includes all the different loan-levels apart from third party foreclosure sales and payoffs. Interim reporting is done according to the type transaction with all interim reports being done under five business days. A report once done it is reviewed for any level of discrepancies through daily checks on the databases. The discrepancies thus noted are known as edits and they are made availa ble on a daily basis to investors. Report revisions are allowed so long as they are identified as corrections in the transaction level. The reporting of transaction corrections should not be made later than four business days before the end of the accounting cycle. Remittance Investor remittance is a process that involves the initiation of transferring funds from ones Penny Mac custodial account to that of Penny Mac. The funds are remitted through GPI that is easily accessible through mobile phones or through an Investor Accounting Manager (IAM). The timing of remittances as opposed to reporting which follows the accounting cycle, remittances is based on the option selected. GPI is a third party vendor tasked with the gathering of finances on behalf of Penny Mac. The investor is provided for all portfolios with a toll-free remittance number and an identification number. Funds that are to be remitted by investors must be made available before or on the date due. Due dates might fall on a holiday or a non-working day; hence payment have to be paid on the previous business day and not  later than nine p.m. Reconciliation Reconciliation of the monthly reports gives a summary of the activities that have been processed in the accounting cycle monthly of the Penny Mac individual portfolios. The reconciliation reports thus compiled after thorough analysis are made available at the end of every month through the Service Loans applications and through an Investor Accounting Manager (IAM). This is done after the closure of all books and all the processed loan levels. The reconciliation reports thus arrived at after analysis is used in the custodial account reconciliation process. The monthly reconciliation reports to be reviewed during custodial account reconciliation process are the monthly account statement, the detailed adjustment report, and the loan reconciliation difference. The Loan Reconciliation Difference Report is a detailed summary of all the transactions t he system did not capture in the original cycle. The discrepancies are also arrived at from the daily edit reports. Monthly reconciliation reports are used in the custodial reconciliation in the following ways (U.S. Congressional Budget Office web). Firstly, the report is examined to determine any discrepancies between the Penny Mac system and the investor’s. Secondly, the investor corrects their system taking into account the

The Main strengths and weaknesses of this play Essay Example for Free

The Main strengths and weaknesses of this play Essay In the first scene at the beginning of the play the Birling family Arthur, Sybil, Shelia and Eric along with Gerald Croft were sitting around the dinner table celebrating Sheila and Geralds engagement. So the atmosphere would have been exciting and relaxed, its one of the happiest nights of my life. I thought that it was a very good way of introducing the characteristics of the characters, for example Eric was very quiet, Mrs Birling was very bossy. Be careful with it. I expected that someone in the family would commit a serious crime and the inspector would come and investigate the crime, I thought this because of the title and the fact that everything seemed to smooth. In the play an inspector calls at the beginning where Mr Birling is giving his speech, J. B Priestly uses Dramatic Irony, this shows how confident Mr Birling is, Mr Birling says to war I say fiddlesticks this shows the dramatic irony makes Mr Birling look silly because the audience knows that everything that Mr Birling said was completely wrong. This was the prefect time for the inspector to enter to show that Mr Birling was totally wrong. I liked the chain of events used in killing Eva Smith. Mr Birling was just thinking about his business when he sacked Eva smith from his company She wanted 25 shillings a week instead of 22 and six pence you made her pay a heavy price for that and now shell make you pay a heavier price still. Shelia also helped in her suicide, she got Eva smith sacked form her last job because she was having a bad day and Max McKenzie-cook 25 November 2000 An Inspector calls by J. B Priestly Caught Eva smith smiles because the dress didnt suit Sheila and she complained and got her fired. Gerald had an affair with Eva Smith but it was all over and done with last summer Eric got her pregnant and abandoned her along with the baby. I thought it was interesting because the werent directly responsible for her death but they played their part.

Amish :: essays research papers

The Amish Who are the Amish? The Amish is a religious group, which lives in settlements in 22 states and Ontario, Canada. The oldest group of Old Order Amish, about 16-18,000 people live in Lancaster County, Pennsylvania. The Amish stress humility, family, community, and separation from the world. Although Lancaster Amish is Pennsylvania Dutch, all Pennsylvania Dutch are not Amish. The Pennsylvania Dutch are natives of Central Pennsylvania, particularly Lancaster and its surrounding counties. Unlike the Amish, they are not all one religion. Instead, their common bond is a mainly German background (Pennsylvania Dutch is actually Pennsylvania Deutsch, or German). They also have Welsh, English, Scottish, Swiss, and French ancestry. What is the history of the Amish? The Amish have their roots in the Mennonite community. Both were part of the early Anabaptist movement in Europe, which took place at the time of the Reformation. The Anabaptists believed that only adults who had confessed their faith should be baptized, and that they should remain separate from the larger society. Many early Anabaptists were put to death as heretics by both Catholics and Protestants, and many others fled to the mountains of Switzerland and southern Germany. Here began the Amish tradition of farming and holding their worship services in homes rather than churches. In 1536, a young Catholic priest from Holland named Menno Simons joined the Anabaptist movement. His writings and leadership united many of the Anabaptist groups, who were nicknamed "Mennonites." In 1693, a Swiss bishop named Jacob Amman broke from the Mennonite church. His followers were called the "Amish." Although the two groups have split several times, the Amish and Mennonite churches still share the same beliefs concerning baptism, non-resistance, and basic Bible doctrines. They differ in matters of dress, technology, language, form of worship, and interpretation of the Bible. The Amish and Mennonites both settled in Pennsylvania as part of William Penn's "holy experiment" of religious tolerance. The first sizable group of Amish arrived in Lancaster County in the 1720's or 1730's. Why don't the Amish accept modern ideas and innovations? The Amish seem stuck in history.

Republic Day In India Essay

If there is any year more important in Indian history than 1947, it is 1950, the year in which India became a Sovereign, Socialist, Democratic, Republic. India obtained its independence on 15 August 1947 as a constitutional monarchy with George VI as head of state and the Earl Mountbatten as governor-general. The country, though, did not yet have a permanent constitution; instead its laws were based on the modified colonial Government of India Act 1935. On 28 August 1947, the Drafting Committee was appointed to draft a permanent constitution, with Dr. B.R. Ambedkar as chairman. A draft constitution was prepared by the committee and submitted to the Assembly on 4 November 1947. The Assembly met, in sessions open to public, for 166 days, spread over a period of 2 years, 11 months and 18 days before adopting the Constitution. After many deliberations and some modifications, members of the Assembly completed drafting of the deepest and the most detailed constitution of the world on 26 November 1949, which is celebrated as the law day, but it was enforced on 26 January1950 in order to honor the pledge of â€Å"PURNA SWARAJ† taken at the Lahore session of Indian national congress. Now, I would like to discuss about the fact that Why a Country Needs a Constitution? It is said that, if men were angels, no government would be necessary. If angels were to govern men, no controls on government would be necessary. In framing a government of men over men, the great difficulty lies in this: You must first enable the government to control the governed, and in the next place oblige it to control itself. Just as we have civil laws to restrain men in society, so we have constitutional laws to restrain men in power. Our Constitution is not just a mere set of fundamental laws that form the basis of governance of our country but it embodies and reflects certain basic values, philosophy and objectives that were held very dear to our founding fathers. These values do find expression in various articles and provisions of our Constitution and mostly, the Preamble to our Constitution embodies the fundamental values and the philosophy on which the Constitution is based. Our Constitution has made unity in diversity possible. But unfortunately, today’s scenario is not the one which our constitution makers must have thought of. In present times, people have lost the feeling of patriotism, they quarrel on small issues and have ruined India’s potential, which could make India a super power. Today people are not proud of being an Indian, and thus it is our duty, my friends, to instinct the feeling of patriotism in every person we meet and thus, every year we celebrate Republic Day on 26th January to show respect and honor to our nation and the leaders who sacrificed their lives for the sake of INDIA. So, on this special day, let’s promise our motherland that we will do everything to enrich and preserve our heritage, our ethos and our treasure, Happy Republic Day.

International Classification of Accounting Systems

Classification of Accounting Systems Critically evaluate to what extent past research into classification of accounting systems has become irrelevant because of international harmonization efforts. Let us remind that IASC was replaced in 2001 by IASB (International Accounting Standards Board). We are going to start this paper with the different classification researches, taking for example Hofstede and Gray’s studies. Then we will draw the main differences between GAAP (Generally Accepted Accounting Principles) and IFRS (International Financial Reporting Standards). We will also speak about the Americanocentrism problem. To finally dealing with the differences and harmonization. *Two Main Example*s* of Past Studies*: *Hofstede’s* societal dimensions and Gray’s accounting values Different Classification Researches The first one is the deductive or judgmental method. Environmental factors are identified and they are linked to national accounting practices. Then, international groupings and development patterns are proposed. The second one is the inductive or empirical approach where individual practices are analyzed; the grouping or development patterns are identified, and where the explanations are based on economic, social, political and cultural factors proposed. In the deductive approach, Mueller developed four approaches to accounting development. Macroeconomic pattern: where business accounting is tied to national economic policies (Sweden, France, Germany) Microeconomic pattern: where accounting is a branch of business economics (Holand) Independent discipline pattern: where accounting is a service function derived from business practices (US, UK) and where accounting is considered to be capable of developing its own conceptual framework from business practice. Uniform Accounting pattern: where accounting is an efficient mean of control and administration. It takes into account that culture and historical roots are very important. Hofstede define four societal dimensions: individualism versus collectivism, large versus small power distance, uncertainty avoidance: degree to which a firm is ok with ambiguity, masculinity: preference for achievement, assertiveness, material success. Now let us focus on Gray who has developed the following pairs of contrasting accounting values: Professionalism VS Statutory Control: there is a preference for individual judgment, self regulation. Uniformity VS flexibility: there is a preference for enforcement of uniform practices. Conservatism VS Optimism: there is a preference for cautious approach. Secrecy VS Transparency: there is a preference for confidentiality. There are a lot of international pressures like the growing international interdependencies and the harmonization of the regulatory framework. But also the new opportunities, joint ventures and alliances. *GAAP/*IFRS Let us start by an analysis of the GAAP (Generally Accepted Accounting Principles). Financial accounting relies on certain standards of the GAAP. Principles of GAAP derive from tradition. There are seven main principles: regularity or consistency, sincerity, permanence of methods, non compensation, prudence, continuity, and periodicity. In any report of financial statements (audit, compilation, or review), the auditor must indicate to the reader whether or not the information contained within the statements complies with GAAP. The convergence of accounting standards, that the majority of the industrialized countries support is advantageous for the companies in the Stock Exchange: they should not have to produce several financial statements and thus save important sums of money. The financial risk is reduced. The investors, for their part, can better compare and examine the financial data of companies wherever they are established. Their decision making is thus improved. This international harmonization is a process making it possible to arrive to a basic bringing together various accounting standards One big advantage can be seen when we face a merger or an acquisition. Decisions are much easier to take. However, the experience of convergence IASB/FASB shows that many years are necessary to ensure the convergence of two reference frames however based on the same Anglo-Saxon culture of the businesses. This is due primarily to an existence of an opposition between an approach by the rules in the case of FASB and an approach by the principles which follows IASB. IASB is at the center of the convergence movement. The IFRS are described like founded on principles, which means that they leave a big freedom of action to the companies about the evaluation of the accounting data. The US GAAP are described like founded on rules and they aim to regulate all the possible aspects of the presentation of the accounts. These standards thus require very detailed information on behalf of the companies. In the case of convergence between IASB and FASB, the harmonization of the IFRS and US GAAP is currently working and common solutions have already been found. That do not prevent from the divergence of several points of view, among the principal aspects to be solved one we think about the financial instruments and the presentation of the performances. Some of the differences between US GAAP and IFRS are embodied in the standards themselves. They are intentional deviations from US requirements. Americanocentrism Some countries adopted some international standards coming to replace their national standards or to supplement them. Some stock exchange places, first of all the London one, admitted companies of which accountancy is in conformity with standards IAS and more than 200 great groups (majority domiciled in Canada, in France and Switzerland) produced a second set of accounts established according to these standards. SEC even conceded at certain foreign companies the right to observe certain rules IAS as the standard relating to the table of financing (IAS 7), to currencies (IAS 21), companies (IAS 22) and inflation effects (IAS 29). Within the European Union, some harmonization efforts about accounting methods were undertaken. Those however knew the same fate than others and must still produce tangible effects. Moreover, European countries have adopted the principle of mutual recognition of the standards. In spite of the creation of an ad hoc work group in 1990, the accounting harmonization is not a priority anymore, no proposal nor declaration has been made since. It is use consider American standards as the reference. That does not imply their superiority that just reflects economic and political reality. Unless standards IAS are not accepted by the SEC, the companies which follow them do not meet the conditions to be allowed on the American stock exchange places. To be allowed, a German group like Daimler-Benz must satisfy the regulations and specifications of the Stock Exchange where its shares will be exchanged and to match the regulations imposed by the SEC, slightly amended for the foreign transmitters. SEC requires in particular that foreign companies present either their accounts in conformity with the US GAAP or a table showing together the US GAAP rules and the accounts drawn according to the accounts chart of their own country (Germany in the case of Daimler-Benz). Few companies choose the first method; nevertheless, even the second method is expensive. If the American Stock Exchange remains one of the more world significant markets, standards IAS non in conformity with the American rules will become obsolete. But if the SEC persists in its exclusive attitude, the domination of the American Stock Exchanges could be compromised. Can we solve the problem? Is harmonization the answer? Then harmonization in accounting standards shall serve many of the following benefits: Decrease in the costs of data collection Increase in the comparison of the information, Development in the capital markets, Facilitation in the fund movements Provision of competition advantage in favor of the firms Decrease in the audit costs and increase in the efficiency of the audit For multinationals, the advantages of harmonization are much more important. The impacts are cultural and social, on the employment and consumption pattern for example which are significantly influenced. The SEC made understand that any international reference moving away from philosophy and specificity of the American standards would not be acceptable. It profits from the support of Financial Accounting Standards Board (FASB), insofar as generalized acceptance of standards IAS could compromise the credibility of standards FASB. *Why do the differences persist? And w*hat is *mainly *stopping* the harmonization*? Let us take another example. In Japan, Keiretsu is a group of companies undertaken with cross participations which maintain very close relations of customer-suppliers type. Similar systems exist in Korea. The relations between these companies are not comparable with those which bind a holding and its subsidiary companies; this system is running in United Kingdom and the United States. Moreover, no economic argument could be brought to justify the regulation of the accounting standards. Why the practices differ o clearly from one country to another? We can for sure think about culture, tradition and history. Then, external environment, legal systems (Common law & Codified Roman law), taxation, the level of inflation, accidents and external influences (such as the framing of law in response to economic or politic events for example) are the main causes of international differences. Also, liabilities, consolidation, segment reporting and foreign currency translation can be big issues in international accounting. However, the economists privilege the explanations relating to factors such as the legal system and the legislation on the property rights, even if, in the final analysis, these factors themselves form part of each culture intrinsically. Conclusion While convergence and harmonization are admirable goals with a lot of benefits, that may not easily or quickly achieved. The success will not depend only on the ability of the FASB and IASB to work together, but also on the willingness of national regulators to cooperate and to avoid issuing local interpretation of IFRS. In April 2005, SEC published the road map. This is an article by then Chief Accountant discussed the possible elimination of the US GAAP reconciliation for foreign private issuers that use IFRS. This Road map laid out a series of milestones which if achieved would result in the elimination of the US GAAP reconciliation by 2009, so quite soon. It is often noted that the process of IASC standards are influenced by Anglo-American approach, which partly explains the reserve of certain countries to adopt the international accounting standards. The difference between Anglo-American philosophies and European ones can be explained by the importance attached to two essential characteristics of accountancy: reliability and relevance. To conclude, despite the existence of many convergence points, this research show several major differences between two countries supposed to follow relatively similar rules. This thus tends to catch our attention on the difficulty of international harmonization. This study seems to illustrate perfectly (unfortunately? difficulties of the international accounting harmonization. It could be interesting to carry out a reflection on other ways of making accountancies comparable in order to avoid a fundamental opposition. However, new laws gave (or will give) to companies of several countries, including France and Germany; the possibility of presenting their group accounts according to the international standards, in particular those of the IASC and USGAAP, rather than the national rules. Almost all th e companies having a world activity do it already, or will probably do it soon. 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