The Historical Importance and Latest Findings of the Great Wall of China

( Use related studies, other published or online stuff to analyse the selected site ) Introduction ( 250 ) The Great Wall was reckoned as the universe ‘s largest human-made construction made up of rock, bricks and earthen plants whose building started every bit early as the seventh century BC. Originally, it was used in many intents but the most important was to move as a boundary line control that comprised of ticker towers, fort station and troop quarters etc. It has received acknowledgment by doing the World Heritage List in 1987 of its cultural values in Chinese history. In recent decennary, archaeologists put attempts in look intoing the existent length of the Wall by using field walking, remote feeling and stratigraphy to look for archeological potency in nearby countries. It has contributed to a drastic alteration for the universe to acknowledge an even larger building undertaking in China. Over the old ages, it has been pulling tourers from all around the Earth to witness this olympian munition. In malice of their eternal captivation towards the most reckonable antediluvian wall, many were inconsiderate in littering that sparked arguments in its saving work. Furthermore, the Great Wall is praised by its profound value in Chinese history, act as a strong symbol and historical grounds for people to determine past events. In the followers, it will discourse its historical importance, recent unearthed findings, saving work and cultural v alues to analyse its relationship of yesteryear and nowadays. Standards of WHL [ Danny ] Harmonizing to the World Heritage Convention, there are 10 standards for the universe heritage choice. Six of them are civilization standards and four of them are natural standards. The commission will measure the heritage site based on this 10 standards. If the heritage sites list on the WHL, â€Å"sites must be of outstanding cosmopolitan value and meet at least one out of 10 standards ( UNSECO, n.d. ) † . The Great Wall is the civilization site that list on the WHL and it meets five out of six civilization standards of choice. In add-on, the Great Wall meets standards ( I ) , ( two ) , ( three ) , ( four ) and ( six ) . So, the Great Wall is a heritage site that contains outstanding cosmopolitan value. Therefore, the Great Wall has been listed on the WHL at 1987. The standard ( I ) is â€Å"to represent a chef-d'oeuvre of human originative mastermind ( UNSECO, n.d. ) † . The Great Wall is a chef-d'oeuvre because it is the lone human custodies built building on the Earth that human can see it from the infinite ( UNSECO, n.d. ) . The length of it is larger than 20,000 kilometres and all built by human custodies. So, it shows the human originative mastermind in edifice this immense graduated table building. For the standard ( two ) , the heritage site shows the important interchange in the human values. The human values of Chinese spread to the northern frontier in the period of Chunqiu. The Great Wall reinforces the Sinicism by the transportation of population ( UNSECO, n.d. ) . Some of the Chinese and alien from north lived near the Great Wall and the civilization intergradation shows the interchange in the human values. For the standard ( three ) , the heritage site provides particular or of import groundss to the civilisation. The Great Wall provides particular or of import groundss to â€Å"the rammed-earth subdivisions of munitions dating from the Western Han ( UNSECO, n.d. ) † . Some subdivisions of the Great Wall are made of the rammed-earth which is the old constructional stuff. For the standard ( four ) , the heritage site is an outstanding theoretical account for edifices, architectural manner or trade. Since the Great Wall is the longest and oldest military building in the World, it is an outstanding theoretical account for military building. In 220 B.C. , Qin Shi Huang built the first military construction-the Great Wall of the Qin dynasty to protect the state ( UNSECO, n.d. ) . In the ulterior dynasties, they besides built this sort of military building to forestall the incursion from the North. Therefore, The Great Wall is an outstanding theoretical account for munitions and it served as military intent for 2,000 old ages. For the standard ( six ) , the heritage site is associated with the literary work of outstanding world-wide significance. â€Å"The Great Wall has an uncomparable symbolic significance in the history of China ( UNSECO, n.d. ) † . We can happen the Great Wall this symbolic significance in many Chinese literary plants in Tang dynasty such as the verse form of Tu Fu ( 712-770 ) ( UNSECO, n.d. ) . As a cultural heritage site, the Great Wall does non run into the standards ( V ) . Harmonizing to the demand, the heritage site on the WHL merely need to run into at least one standard. The other five standards have cogent evidence that the Great Wall is qualified and worthy to name on the WHL. Excavation [ Kelly’s ] Even though the Great Wall still remains in China, archeologists have found assorted agencies to analyze sites around the Great Wall in command to seek its cultural significance. In fact, the most outstanding survey was the usage of Google Earth and C dating that helped in detecting a lost section of the Wall back in 2011 in Southern Mongolia ( Owen, 2012 ) . Initially, the archeologists were look intoing typographic hints seen in Google Earth through orbiter exposure. Via remote feeling, they were able to confer with ancient historical texts to analyse these satellite imagination. Interestingly, they merely discovered a staying piece of fossil alternatively of skull and big femur. With this grounds in head, archeologists thought that the Wall must be in a much extended length. Similarly, carbon 14 dating had shown partially exposed wood and rope remains ; the building was so assumed to be went on for over 100s of old ages or even more than a thousand old ages subsequently, about from 1040 to 1160. As a consequence, they widely supposed that Western Xia dynasty constructed the Wall on the site ( Owen, 2012 ) . Excavation is hence really indispensable in set uping an approximative day of the month of the yesteryear for archeological sites. Up until now in 2015, archeologists have been analyzing archive exposures, historical paperss and field walking to detect more and more parts of the Great Wall that have non been publically seeable. One squad of experts in Northwestern China discovered a new subdivision of wall which is comprised of rammed Earth whereas some parts were even built on top of mountain scopes and spread along vales ; it was found chiefly between Jingyuan Country and Nanchangtan small town. In historical paperss, they came to a consensus that Emperor Qin demanded the Great Wall had to run across Gansu state, Ningxia and Mongolia. However, some ruins were found shorter than usual that the archeologists believed it was because of natural debasement. In this instance, the Great Wall can be seen as different constructions built through both Northern and Southern Mongolia from start to complete, and existed over a twosome of dynasties ( Chow and Chan, 2015 ) . All in all, from the above dating methods and analytical survey of the Great Wall, many published stuffs have told the universe how the Great Wall is really more extended ; it surely was a ground-breaking intelligence for archeologists and tourers every bit good. In peculiar, Google Earth was deeply applied in the survey as it proved its scientific values in making archeological research. Under these fortunes, archeology can be seen as a stepping rock for the Chinese to hold deeper apprehensions of Chinese history and even the cultural transmutation in their ain topographic point. From larning about the past emperors, the Chinese can besides heighten their sense of belonging with ascendants and portion amongst coevalss. Preservation Presently, sing the saving of the Great Wall, several steps are undergoing. Patrol Teams Harmonizing to an article found on China daily, an official patrolling squad is being organized to look into against the harm of the gigantic construction. This policing squad will concentrate on the subdivision in Beijing, which is 630km long, including the most popular subdivision of the Great Wall, Badaling. ( http: //www.chinadaily.com.cn/english/doc/2006-02/16/content_520680.htm, 2006 ) As mentioned by Yu Ping, deputy manager of the Beijing Municipal Administration of Cultural Heritage, members of this squad will normally be rural occupants who live near the Wall, and will be paid by local authoritiess. Apart from the patrol squad, a buffer zone would besides be drawn to assist protect the Great Wall, as announced by the Chinese disposal. This buffer zone will take up to three old ages to be finished. At nowadays, merely a general criterion runing from 500 meters to 2 kilometers off from the Wall is designated as a buffer zone to protect it. Change in Law to protect the Great Wall Back in Sep. 20 of 2006, the State Council have promulgated ordinances sing the protection of the Great Wall, which have come into consequence on Dec. 1 of the same twelvemonth ( hypertext transfer protocol: //www.lawinfochina.com/display.aspx? lib=law & A ; id=5635 & A ; CGid= , 2006 ) . The jurisprudence will concentrate on protecting the Great Wall, with its affiliated edifices and environing enviornment. For illustration, from August 2003 onwards, tramps and tourers will non be permitted to research unprotected subdivisions of the Great Wall. Harmonizing to an article found on Travel China Guide, The intent of the ordinance are to assist modulate visitor’s and local resident’s behaviours when sing the Wall. For illustration, article 18 of the ordinance forbits activites such as illegal organisations of activities and taking off points related to the Great Wall. ( hypertext transfer protocol: //www.travelchinaguide.com/china_great_wall/wallprotection/law/ , 2006 ) Restoration Attempts Back in March of 2004, the initial stage of redevelopment on the subdivision known as Huanghuacheng had begun. Harmonizing to an article found on China Daily, â€Å"it includes rehabilitating 13 crenelations, two Gatess and 3,300 meters of wall on a four-kilogreat wall from the spacemetre stretch.† ( http: //www.chinadaily.com.cn/english/doc/2005-04/20/content_435783.htm, 2005 ) Mei Ninghua, manager of the Beijing Municipal Bureau of Cultural Heritage, besides mentioned that this redevelopment undertaking is scheduled to be carried out in three stages and would be at least 12 million kwai. To add on, Luo Zhewen, an expert on ancient architecture besides noted that original stuffs and traditional techniques should be used every bit much as possible, otherwise, the word â€Å"preservation† could non be fulfilled. Improvement However, merely as the saving work is undergoing, harm to the Wall are still going serious. Presently, A big sum of the wall has collapsed and in some subdivisions, merely its foundation remains, accroding to a five-year study ( Rossella Lorenzi, 2012 ) . On the other manus, subdivisions which are yet to be restored, known as â€Å"wild wall† and are non unfastened to the populace, besides suffer from semisynthetic harm. It could be found that local small towns frequently put up Fe ladders illicitly to pull tramps. It is frequently argued concentrated touristry is the chief cause for the harm done on the Wall, with most of the bricks in Badaling being carved with people’s names and graffito as back uping grounds. The Great Wall’s current saving work could be improved from several positions. First, it would be of import to educate the populace about the importance and cultural significance of stand foring their cultural individuality. Extra attention and fiscal support should be given to locals small towns populating near parts which are considered â€Å"wild walls. Most of the small towns are â€Å"damaging the Wall† merely because they are holding a tough life. It is possible that with equal fiscal support, the village’s load could be alleviated and no longer need to go on the aforesaid act. Planting trees can besides assist protect the countries from eroding. However, there are still suites for dialogue among cultural heritage organisations and Chinese authorities. Last but non least, tourers like us can besides take part in assisting the saving work. Merely as usual pattern when we visit foreign topographic points, we should ne'er go forth rubbish behind nor take away anything related to the Great Wall. Such undistinguished actions could lend a batch to the saving work to an extent far beyond our imaginativeness. Cultural significance of cultural site The Great Wall is the longest and oldest military munitions in the World, and ranks among the â€Å"Seven Wonders of the World† . It starts from Shanhaiguan Pass in the E and ends at Jiayuguan Pass in the West which is for protect the resist the invasion of mobile folks in different periods. The Great Wall was foremost built at the Spring and Autumn Period ( 770-476 BC ) and constructed at the Ming dynasties ( 1368-1644 ) , and the history reflected the significance and cultural significance behind the Great Wall. First of wholly, the Great Wall is a powerful symbol in China. It represents the fusion of China because it is a wall that made China was unified in the Qin Dynasty ( 221-206 BC ) . ( China Highlights, 2011 ) In the Spring and Autumn Period, the first portion of the Great Wall was built to against the war. The Great Wall had the intent of military defence, particularly in forestalling northern people on horseback from assailing people in the South. In the Qin dynasty ( 221 BC ) , King Zheng of Qin incorporate China by linked all the wall together and formed a dividing line in China. After Qin Shi Huang unified China, all of the Chinese worked together for the good of the state. ( Chen, 2014 ) Besides, the Great Wall is used as a spliting line to split the North and south nationality and maintain their civilization non affected by each other. Besides, the Great Wall helped to defence the northern people came and attacked China. In The â€Å" March of the Volunteers † which is t he National Anthem of the People ‘s Republic of China, the wordss â€Å"Take our flesh, and construct it to go a new Great Wall! † show that the Great Wall is the protection for the life and spirit of Chinese. ( Chiu, n.d. ) Second, the fables and narratives about the Great Wall show the cultural significance. As the Great Wall of China has become the symbol of the Chinese state and its civilization, there were tonss of beautiful fables and narratives happened during building are abundant, such as Meng Jiangnu ‘s narrative and the fable of the Beacon Tower. ( Travel China Guide, 2011 ) For the Meng Jiangnu ‘s narrative, it happened during the Qin Dynasty ( 221BC-206BC ) . Meng Jiangnu ‘s hubby was caught by federal functionaries and sent to construct the wall. After Meng knew her hubby was dead because of physique the wall, she cried and her ululation caused the prostration of a portion of the wall. This narrative shows the wall is the production of 10s of 1000s of Chinese common mans. Those beautiful narratives and legends about the wall are helpful to maintain the Chinese history and civilization. ( Travel China Guide, 2011 ) The Great Wall built to protect the civilization and agribusiness of China and support the onslaught from northern people. With the history and cultural significance of the Great Wall, it represents the spirit of Chinese as Chinese are tough and strong to protect themselves.DecisionReference List: [ Danny ]UNSECO, ( n.d. ) ,The Criteria for Selection. Retrieved April 21, 2015, from hypertext transfer protocol: //whc.unesco.org/en/criteria/2. UNSECO, ( n.d. ) ,The Great Wall. Retrieved April 21, 2015, from hypertext transfer protocol: //whc.unesco.org/en/list/438 [ Kelly’s ] 3. Owen ( 2012 ) ,â€Å"Lost† Great Wall of China Segment Found? National Geographic News. Mar 20, 2012. Retrieved from hypertext transfer protocol: //news.nationalgeographic.com/news/2012/03/120319-great-wall-of-china-mongolia-science-lindesay/ ? utm_source=feedburner & A ; utm_medium=feed & A ; utm_campaign=Feed % 3A+ng % 2FNews % 2FNews_Main+ % 28National+Geographic+News+-+Main % 29 & A ; utm_content=Google+Reader 4.Chow and Chan ( 2015 ) ,It ‘s even greater than we thought! Archeologists discovered NINE new subdivisions of the Great Wall of China.Daily Mail Online. Peopless Daily. United Kingdom. Apr 16, 2015. Retrieved from hypertext transfer protocol: //www.dailymail.co.uk/news/peoplesdaily/article-3041972/It-s-greater-thought-Archaeologists-discovered-NINE-new-sections-Great-Wall-China.html [ Aiken’s ]Great Wall subdivision gets facelift ( 2005 ) .China DailyRetrieved April 29, 2015, from hypertext transfer protocol: //www.chinadaily.com.cn/english/doc/2005-04/20/content_435783.htmRegulations on Great Wall Protection,Travel China GuideRetrieved April 29, 2015, from hypertext transfer protocol: //www.travelchinaguide.com/china_great_wall/wallprotection/law/Great Wall to present patrol squad,China DailyRetrieved April 29, 2015, from hypertext transfer protocol: //www.chinadaily.com.cn/english/doc/2006-02/16/content_520680.htmRossella Lorenzi ( June 7, 2012 ) . Great Wall of China Twice every bit long as idea,Discovery NewsRetrieved April 29, 2015, from hypertext transfer protocol: //news.discovery.com/history/archaeology/great-wall-china-long-120607.htmRegulations on the Protection of The Great Wall,a?-a ¤Ã‚ §Ã¢â‚¬ ¢a?†¹e†¹Ã‚ ±?-†¡c ¶?Retrieved April 29, 2015, from hypertext transfer protocol: //www.lawinfochina.com/display.aspx? lib=law & A ; id=5635 & A ; CGid= [ Kawun ] Travel China Guide ( 2011 ) .Great Wall Culture. Retrieved April 28, 2015 from hypertext transfer protocol: //www.travelchinaguide.com/china_great_wall/culture/ China Highlights ( 2011 ) .Great Wall Culture. Retrieved April 28, 2015 from hypertext transfer protocol: //www.chinahighlights.com/greatwall/culture/ Chen, A. ( 2014 ) . China Travel Page.Cultural Significance of the Great Wall of China. Retrieved April 28, 2015 from hypertext transfer protocol: //www.chinatravelpage.com/cultural-significance-of-the-great-wall-of-china Chiu, L. ( n.d. ) , Chinese Culture. InThe Chinese National Anthem. Retrieved April 28, 2015 from hypertext transfer protocol: //chineseculture.about.com/od/musicinchina/a/Nationalanthem.htm

Medicare Never Pay Events Essay

Medicare is currently the primary healthcare insurer of the elderly in the United States of America. Medicare, which is funded by the federal government, paid providers $444 billion dollars in 2008 for healthcare expenses (National Healthcare and Medicare Spending, 2010). Due to enormous expenses, Medicare implemented changes during 2008 to improve patient safety and reduce cost by eliminating reimbursement to those who provide unsafe care. Medicare designed a list of â€Å"never† events. These are events Medicare will not reimburse, and the provider cannot bill the patient for the service. All providers receiving Medicare reimbursement have made themselves very familiar with the list outlined by Medicare. Failure to adhere to the list of never events would lead a facility into bankruptcy and out of business. The list includes wrong site surgery, retention of foreign object, death or disability with intravascular air embolism while in a healthcare facility, infant discharged to wrong person, patient death or disability associated with patient disappearance for more than four hours, patient suicide or attempted suicide resulting in serious disability while being cared for in a healthcare facility, death or disability due to medication error, death or disability due to incompatible blood products, death or disability associated with hypoglycemia while being cared for in a healthcare facility, stage three or four pr essure ulcers acquired after admission to a healthcare facility, and sexual assault while on the grounds of a healthcare facility (Torrey, 2011). Basically, never events are incidents that should never happen to anyone, and if they do neither Medicare nor the patient will be financially responsible. Thus, increasing accountability to the providing facility. Medicare Reimbursement and Nurse Retention Medicare reimbursement affects nurse retention by reducing revenue that could be allocated into budgets for pay increases, benefits, supplies, continuing education, and recruitment. In addition, keep in mind the stress associated with staff being aware of the costly event and the injury sustained by the individual and family. Furthermore, many of these issues are sure to stimulate legal action. Decreased budgets and additional stress factors definitely decrease nurses longevity with a facility. References Torrey, T., (2011). What is a medical error? Retrieved from: http://patients.about.com/od/atthehospital/a/mederrorlist.htm National healthcare and Medicare spending. (2010). Retrieved from: http://www.medpac.gov/chapters/Jun10DataBookSec1.pdf

Understanding Nutrition

Al-Quds University Body Fluid Lab. Report Chemical Examination of Urine Prepared By : Lucia Principles Benedict's Test for Reducing Sugars Urinary sugars when boiled in Benedict's reagent reduce copper  sulphate  to a reddish cuprous oxide precipitate in hot alkaline medium, the intensity of which is proportional to the amount of sugar present in the urine. The results are reported as 1+,2+, etc. depending upon the  colour  and intensity of the cuprous oxide precipitate. turbidimetric method protein in urine Quantitative Tests for 24-Hour Specimens. Trichloroacetic acid (TCA) test.The addition of TCA to a urine specimen precipitates the protein in a fine suspension that is quantified spectrophotometrically at 420 nm (nanometers) by comparison with a similarly treated standard. Heat and acetic acid method Heat test: Based on the principle of heat coagulation and precipitation of proteins. If any turbidity appears, add 2 drops of 33% acetic acid. (Acidification is necessary because in alkaline medium heating may precipitate phosphates). If the precipitate is due to proteins, it will increase on acidification and if it is due to phosphates, it will dissolve again.Sulphosalicylic  acid method Urine Protein Sulfosalicylic Acid Precipitation Test (SSA) Principle: Three percent (3%) Sulfosalicylic Acid (SSA reagent) is added to a small and equal volume of clear urine. The acidification causes precipitation of protein in the sample (seen as increasing turbidity), which is subjectively graded as trace,1+, 2+, 3+ or 4+. Bence Jones protein Bence Jones reaction involves heating urine to 140 °F (60 °C). At this temperature, the Bence Jones proteins will clump. The clumping disappears if the urine is further heated to boiling and reappears when the urine is cooled.Other clumping procedures using salts, acids, and other chemicals are also used to detect these proteins. These types of test will reveal whether or not Bence Jones proteins are present, but not how much is present. Hemosiderin Hemosiderin stain is used to indicate the presence of iron storage granules called hemosiderin  by microscopic examination of urine sediment. Granules of hemosiderin stain blue when potassium ferrocyanide is added to the sample. The Prussian blue stain may also be used to identify siderocytes (iron-containing red blood cells [RBCs]) in peripheral blood.The presence of siderocytes in circulating RBCs is abnormal. Urobilinogen This test is based on a modified Ehrlich reaction in which p-diethylaminobenzaldehyde reacts with urobilinogen in a strongly acid medium. Colors range from light pink to bright magenta. Results * Benedict's Test result for cup # G3 : 4+ Brown color appear. * Turbidimetric method result for cup of 24-hrs urine: Tube| Absorbance| Test+test-blank| 0. 058| Standard+water blank| 0. 010| Calculation : Total protein (mg/dl)=At/Ast ? conc. St 0. 058/0. 010 ? 100=580 mg/dl Total protien(mg/24 hrs) =urine protein (mg/dl)? urine volume(ml )/100 = 580? 2000/100)=11600 mg /dl Normal values :0-150 mg/24 hrs * Heat and acetic acid method and Sulphosalicylic  acid method for cup # P4: 4+ precipitation appeared. * Bence Jones protein for cup # P4 : Clear after 15 min of boiling so negative for Bence Jones protein. * Hemosiderin results :Few Hemosiderin granules was seen under Microscope * Urobilinogen result for cup # G3:Negative result (no appearance of red color). Interpretation Benedict's Test for Reducing Sugars Normal urine does not contain any reducing sugar. If protein is present in large amounts, it may interfere with the precipitation of the cuprous oxide.To overcome this problem, precipitate the proteins using 3% SSA filter using a  Whatman  filter paper and use the filtrate to test the amount of sugar present. As a quality control measure, standards containing known amounts of glucose are prepared in saturated benzoic acid and one of the standards is used every day to check the reliability of the patientâ €™s results. The standard results may be transformed in the following semi-quantitative way. turbidimetric method protein in urine For turbidimetric methods, there were no apparent problems of comparative bias between human albumin and serum-based materials and urines used in this study.Perhaps this was because all materials were diluted in 9 g/L saline: turbidimetric methods generally suffer from failure of standards and samples to form precipitates identically,and precipitation may not occur at low protein concentrations in urines of high ionic strength. Heat and acetic acid method This test is sensitive enough to detect protein down to a concentration of 2-3 mg%. If  an alkaline  urine is boiled, the protein may be converted into the so- called â€Å"alkaline  metaprotein†, which is not coagulated by heat. Therefore it is always better to acidify the urine before doing this test.If too much acetic acid is added, the protein may be converted to the so-called †Å"acid  metaprotein†, which is also not coagulated by heat. Therefore the urine should be only mildly acidic. Sulphosalicylic  acid method The  sulphosalicylic  acid method will not detect protein in  a normal  urine, but will be sensitive enough to detect protein present down to 20mg%. As a quality control measure, a 22g/dl albumin solution can be diluted appropriately with 0. 9 g/dl sodium chloride to get standards containing 20, 50, 200, 500 and 2500 mg/dl proteins.These standards are stable for one month when stored at 2-80C. Bence Jones protein Monoclonal light chain proteinuria (Bence Jones proteinuria) is seen in patients with light chain myeloma, in approximately 50% of those with IgG and IgA myeloma, and in some patients with other lymphoproliferative disorders (eg, macroglobulinaemia) and plasma cell dyscrasias (amyloid). Entire paraprotein molecules may also be detected in serum. Urine protein dipsticks do not detect Bence-Jones protein. Hemosiderin Hemo siderin is present in diseases involving a true siderosis of kidney parenchyma (hemochromatosis).It is also present 2-3 days after an acute hemolytic episode that produces hemoglobinemia and hemoglobinuria. Hemosiderin granules are found in intact renal tubular epithelial cells or occasionally in casts and may also be seen extracellularly. Urobilinogen Interpretation of results will depend upon several factors: the variability of color perception; the presence or absence of inhibitory factors; the presence or absence of inhibitory factors typically found in urine, the specific gravity or the pH; and the lighting conditions under which the product is used.

Scientific Management was the product of 19th Century industrial Essay

Scientific Management was the product of 19th Century industrial practices and has no relevance to the present day. Discuss - Essay Example Referring to Murugan (2004), scientific management is a systematic and thoughtful approach to the job of management which applies the scientific methods of study and analysis to the problem of management, while using scientific approach of techniques to improve efficiency. This approach was based on the four main principles as developed by the earlier pioneers ; it included developing a science of work, scientific selection and training, educating workers and managers in the benefits of scientific management, equal division of responsibility, maximum output and finally specialization and collaboration between workers and managers (Admin, 2011). The modern form of management has been inspired through the social, economic, technological and legal importance attached to a firm or business. Modern management has blown out the significance of scientific management by introduction of reliable concepts which step further away from the classical management thought. Modern management employs empirical, decision theory, social, quantitative management, system management and contingency approach schools of thoughts, which create easier and flexible methods to handle differences in behavioural changes of the work force, and the demanding tasks in the working environment. Globalization: Pioneers of scientific management in the 19th century focused their attention on a particular area of production in manufacturing industries. The science of work carried out rotated within the industry hindering its application on the wider scope. Today, modern management operations have focused on broad concepts of management without limitations to its application on a variety of work environments, both local and foreign. Geographic boundaries are no longer barriers to management, even as organizations are increasingly been set up in different regions. Every business outside there has a mission to make profits in the common markets; the managers and other leaders in an organization will exp erience similar challenges inline with their job, not unless it can be able to sustain a comparative advantage over other competitors in the market. Modern management has extended to international co-operations which require managers to have a strategic plan in coordinating the functions and activities at different platforms. The scientific concept is primarily applicable to production operation of industrial engineering more than the general management, restricting its applicability to serve functions (Murugan 2004). Following the modern system’s approach, â€Å"management is expected to perform maintenance and adaptation functions† emphasizing on the interrelationship and interdependence among various activities of an organization (Murugan 2004, p.66). As organisations spread out across the globe through branches, their management complexities become difficult to monitor, requiring new faces to shape current practices in management, and solve different forms of crisi s as managers also take a new direction in the way they carry out their jobs. Though the entire large system is sub divided into manageable sub systems, all of them must be in balance with each other to ensure harmonization. The open system is ready to adapt new changes from the environment that is affected by different instabilities around the globe. Technology: Jobs today differ from the old method of manual practice. Businesses and organizations

Quantitative Analysis for Management Speech or Presentation

Quantitative Analysis for Management - Speech or Presentation Example But escalates labor cost by 32% that is 4,000 hours out of the total number of 12,500 hours. Then the subsequent mode; is modified model after taking into reconsideration the labor time and corresponding labor cost: Through searching for the maximum profits mainly based on the LP utilizing POM software, the corresponding maximum profits will be $59,900 resulted from the prevailing manufacturing 1,100 units of W00075C, 250 units of W0033C, and 600 units of W0007X (Render & Stair, Hanna, 2012). Moreover, the outcome also depicts of not to produce W0005C product. Addition of more headcounts within the drawing department will reduce the labor time and increasing the labor cost by 32% (Anderson, 2013). In regard to the outcome from the POM software, the underlying quantity of the will not change (Anderson, 2011). Nevertheless, the change is better but result to less profit of $53,653 since there is no escalation within the pricing but resulting to increase burden thus increasing the cost. In order to attain maximum profits the produce will be 1,100 units of the W0075C, 250 units of W0033C and 600 units of W0007X. Company ought to reject the orders of producing 1,510 units of the W0005X. Moreover, it will be better for the company not to escalate the underlying number within the drawing department for it to maintain low cost (Anderson, 2011). The model utilized to solve the prevailing problem suffers from the limitation that there are numerous optimal outcomes and a diverse answer might be attained depending on the underlying sequence in which the constraints are normally answered (Anderson, 2013). Yes, alteration by 40% to a relatively higher value would significantly reduce the costs. This can be depicted by the sensitivity analysis that is changing to 60 makes the cost to be $2,485.83 whilst changing to 80% makes the cost to be $2,382.08. Therefore, as the

Professional skills Essay Example | Topics and Well Written Essays - 750 words

Professional skills - Essay Example School does not prepare you for these challenges out in the real world. One of the challenges relates to job decisions I had to make. The central challenge was to locate a job, which took me a long time. I sent many applications with no response. Here is an evidence of one application I sent with no response. Students wonder why they have to think about their career already or their future for that matter. It probably still seems too far away in the presence of more irresistible subjects such as final exams and housing lottery. On the contrary, students tend not to think of knowing exactly what to do after college. Instead, they prioritize college life, with primary aim of succeeding in the respective courses. However, if you imagine yourself in a certain career at that moment, it would remain an excellent opportunity to start making dreams a reality. In addition, even if you are not sure of what you want to do, it is still helpful to maintain focus. In fact, it is even more indispensable to maintain focus because of the many decisions that waits in the future. Moreover, It is would be imperious to not change your major course hastily while in college. Rather, an individual ought to remain vigilant and mindful while critically analyzing the available success opportunities. Possible careers now may also help you make other decisions while in college, including what activities to participate in and which courses to study. In College, an individual gets the exposure to many different opportunities and ideas within a single place. Moreover, looking ahead of time can also serve as a powerful motivator. Students who have even a vague sense of direction tend to do better than those who really do not know why they are in college. As a contemporary college student, you have many resources at your disposal, from the library to the career services office. You also have the internet, which can provide a wealth

Comparison of Two Types of Operational Budgets Assignment

Comparison of Two Types of Operational Budgets - Assignment Example Alternatively, variable costs can be stated as cost of every unit activity measure. Actual activity measures are then fed into the model after the accounting period. After this, the flexible budget is updated automatically by the variable costs. The resultant flexible budget is ten entered into the accounting system in order for comparisons to be made. These comparisons produce variances more relevant than those produced under a static budget. These variances are especially because the expenses involved are based on an activity. This accounts for the small variances registered in this comparison than those registered under static budget. Flexible budget can range across levels of sophistication. In basic flexible budget, alterations are recorded where there is a direct variation between certain expenses and revenues (Hope & Fraser, 2003). Under intermediate flexible budget, there are certain expenditures that will change with other activity measures and not with revenue. Advanced flexible budget deals with expenditures that vary only at given ranges of other activities and revenue. Master budget is a planning document that brings together all the budgets. It matches the beginning of a company’s fiscal year and be organized in quarters or months. The operating and financial budgets are the two parts of a master budget. It helps in judging the performance of company and its centers. The management makes modifies the master budget until it allocates funds to all set goals. Direct labor, direct materials, sales, manufacturing overhead and production are some of the budgets that show on a master budget (Finkler & McHugh, 2008). After preparation, the master budget is fed into the accounting system and financial reports are generated. Comparisons are then drawn between actual results and the budgeted amounts. There are spreadsheets that can help produce master budgets but they can have errors. A master budget appears

Business Response to Climate Change Assignment Example | Topics and Well Written Essays - 2250 words - 1

Business Response to Climate Change - Assignment Example However, the physical impact of climate change and opportunities and risk associated with it are incorporated by fewer businesses in their planning (Britton, 1997). Once the climatic trends become clear and the reduction in uncertainty surrounding the future changes is observed, business then will be in a better position to decide that weather actions should be taken on the projected changes now or not. This decision by businesses helps them in turn to develop effect business strategy to for proper risk mitigation as well as taking advantage of the opportunities arising from the changes. However for many businesses, climate change can be a new or probably scary topic to discuss (Britton, 1999). This challenge is composed of variety of projections which may include temperature change, change in patterns of precipitation, other events and many other effects. In this essay we will discuss and will outline the sensible approach that can be used by businesses to analyze and adapt to the physical risks of climate changes and to take advantage of opportunities arising. A few of the physical changes associated with climate changes do not only bring risk but can provide the opportunities as well. For example, in some location disruption to location sites can be faced by the construction industry. They may further face problems in delivering materials to those locations as an extreme event and may damage the infrastructure. Workers can be restricted to work in limited amount of time, in tasks like roofing, due to the higher temperature. On the other hand this industry may get benefited by the opportunities like frost as it may reduce work stoppage hence the portion of year in which construction takes place can be easily extended. New products market can be created by adaptation, like climate proofing materials and building designs, or may result in shifts of market; this can be done by making materials that is locally sourced more attractive in order to

Portugal's Economy Essay Example | Topics and Well Written Essays - 500 words

Portugal's Economy - Essay Example Indeed, the economy grew by more than the European Union average in the 1990s, declined between 2001 to 2009 then recorded a 1% growth in 2010 (Central Intelligence Agency , 2011). The 1% growth notwithstanding, Portugal faces tough economic crisis as she recently sought outside help in 2011 in order to recover from her economic problems. In fact, the economic situation is predicted to worsen given the severe austerity measures impose on Portugal by her EC partners (British Broadcasting Corporation, 2011). Gross Domestic Product Portugal’s Gross Domestic Product (GDP), which is the market value of all her final goods and services produced within the country in a given period and which is the standard means of measuring a country's economic growth and standard of living, is estimated at $247 billion as at 2010 with the services sector accounting for 74.5%, secondary sector contributing 23% and primary sector accounting for 2.6% (Central Intelligence Agency , 2011). Figures from the Central Intelligence Agency ranked Portugal’s GDP 50th among other countries in 2010.

Small Business Hiring Picks Up in July Research Paper

Small Business Hiring Picks Up in July - Research Paper Example There is a 0.7% increase on the hours worked by the employees. As per the report, the increase in the work hours is a clear indication of the amount of work in these businesses. An increased hiring rate coupled by increased pay rate is a matter of competition for the employees. Subject of Agreement The report is based on the trends of the companies that have always had more than 20 employees and that use Intuit’s online payroll software. There are some other reports and survey that gives contrasting information compared to this. Chamber of Commerce conducted a survey in July which shows that more than half of the business owners surveyed have said that they won’t be hiring in 2011. (Lopez, 2011) The business owners pointed out reasons like economic uncertainty, poor sales and lack of credit availability as the reasons for not hiring. The fact that Intuit report is based on data from few small businesses and there are contrasting data available from other reports reduces the reliability if Intuit Report. Moreover, the report is based on the data from June 23 to July 24, the trend which is not assured to sustain in the coming months. The recent happenings in the market are also showing that the economy is going through a very critical situation. Some people have also started speaking about double dip recession though the possibility of the same is highly unlikely as per the experts. Also, most SME’s business is depended on the business performance of large scale corporations. Most SME’s in the country’s customers are the large scale corporations though a good portion of them markets products for the end consumers. But the overall US unemployment data shows that the unemployment rate came down to a level of 9.1%. (Tradingeconomics.com, 2011) The increase in the employment rate came from the private sector which added 154,000 jobs. The fact that private sector contributed to the employment and more that 85% of the SME’s are private sector companies support the view of Intuit report. Therefore, I agree with the findings of the report that Small Business Hiring is increasing. Scope for a Different Presentation There was scope for presentation of the subject in a different context. With the available data, the report shouldn’t have concluded that it applies to the entire small business sector of the country. A person who reads only the Intuit report without a wider look into the results of other related information will be biased to believe that small business hiring is always picking up. This can just lead to wrong business or investment decisions. Instead of concluding that the small business hiring is increasing, it should just have said that there is an improvement in certain small business segment. It should just indicate that there is an indication that business at SME’s are catching up. The main reason is that Intuit report had very limited information to support its findings. Presen ting the report as a reference material for arriving at the overall unemployment data would have been better. The Intuit report is definitely a good source of information for conducting an unemployment statistics study. But with the data it relied on, the report cannot act as a finding in itself. The author made the report as a conclusion for the entire small business sector. But the fact that the data was related to only few small businesses

Causation Essay Example | Topics and Well Written Essays - 1500 words

Causation - Essay Example For instance, in Empire Jamaica (1955),2 the owners sent a vessel out to sea, and it crashed because the pilot fell asleep. The only negligence that the owners were guilty of were that the officers did not have their licenses. But this had nothing to do with the crash, so, even though there was a negligent act, it was not the cause of the damages. Similarly, in Christopher Andrews v. Barnett Waddingham LLP and RAJ Waddingham3 there was insufficient causation between the negligence of the financial advisors and the loss that was suffered by the claimant. Moreover, there is a general rule in English law that there are certain acts that would break the chain of causation. For instance, the acts of a third party are likely to break the chain of causation.4 This often when the defendant does not have control over the third party's actions, but, if the actions of the third party are foreseeable by the defendant in any way, the chain of causation is not broken.5 While these are torts cases, there are criminal cases as well, and these criminal cases define the boundaries and the contours of causation in the criminal courts. In criminal law, there must be an action (actus reus) combined with the state of mind (mens rea), and the actus reus plus the mens rea must have caused the actual crime.6 Moreover, there might be instances where there is a supervening or intervening cause that would break the chain of causation.7 There are exceptions to this, of course. For instance, there might be a case where somebody does great bodily damage to somebody else, but does not do enough damage to kill the person. But, the person might be a Jehovah's Witness and refuses a blood transfusion. If the transfusion was received, then that person would have lived. The defendant would still be guilty of manslaughter or murder, because of what is known as the ?hin skull rule- this means, generally, that you take the victim as you find him or her.8 At the same time, there are times when an omiss ion might give rise to criminal liability, such that a crime can be heightened if the person does nothing for somebody who was damaged by the criminal defendant.9 For instance, if somebody beats somebody up, and doesn't get medical attention for the person, and the person dies, then that person is guilty of murder or manslaughter.10 Likewise, there is also an issue regarding intervening causation.11 One of the leading cases for this is R v. Cheshire.12 In R v. Cheshire, the appellant attacked and shot a man in a fish and chip shop, and he underwent surgery. When he was in surgery there was a negligent act, in which the doctor could not diagnose the reason why the patient died. The doctor misdiagnosed the reason behind the patient's breathlessness and respiratory obstruction. However, it was found that the only way that the causation would be broken would be if the medical staff was reckless, not merely negligent. Therefore, the defendant in this case was found to be liable for the d eath, because he put the causation into motion with his battery in the first place.13 That said, there can also be a case where the negligence of a third party would break the chain of causation, such that the defendant who put the act into motion would not be negligent for the

Christmas carol Essay Example for Free

Christmas carol Essay Set in Victorian England Dickens A Christmas Carol famously shows a transformation of the character of Ebenezer Scrooge he is portrayed as a tight fisted old man. Scrooge ends up repenting with the help of the ghost of his old business partner, Jacob Marley, and the three spirits. The last stave celebrates Scrooge enjoying Christmas e. g. I will honour Christmas in my heart, and try to keep it all the year. In this essay I intend to explore in detail, the variety of ways Dickens uses to show the development of Scrooges character Stave 1 In stave 1 we see Scrooge presented as an old, grumpy and selfish man. Jacob Marley, his business partner, had recently passed away on Christmas Eve. Scrooge attended the funeral but on the same day Dickens tells the reader that Scrooge went back to work, where he gained an undoubted bargain. This shows that Scrooge is more interested in money than his business partners funeral. The first words at the start of stave 1 are, Marley was dead Dickens had to make this abrupt point to make it clear Marley had died to prepare the reader for the fact that his ghost can come back. Charles Dickens uses a narrator, to both describe Scrooge and to judge him. The more the narrator describes Scrooge the angrier he seems to become and the harsher he speaks of him e. g. when he exclaims that Scrooge is a tight fisted hand at the grindstone Scrooge! he then uses a long list of adjectives to emphasise the meanness in scrooge and how he is prepared to hurt others deliberately so that he can be more wealthy. These are: A squeezing, wrenching, grasping, scraping, clutching, covetous old sinner. The narrator also makes it clear that scrooge is self-contained and as solitary as an oyster. This is a simile. This may imply that Scrooge is a cold creature protected by his own hard shell, but in the interior he may have the ability to create a beautiful pearl this may be saying that scrooge has the ability. This may be saying that scrooge also has the ability of creating something beautiful and long lasting. No warmth could warm, nor wintry weather chill him. The narrator is saying that Scrooge is unnatural in some ways and the weather doesnt affect him however hot or cold it is. Even the blind mans dog stays away from Scrooge. This tells the reader even the natural world knows that he is a man to be avoided and feared. Dickens uses contrast to highlight Scrooges character at this stage. On page 4 Scrooges nephew comes to meet Scrooge He greets him with a Merry Christmas. Scrooge then replied bah humbug, which shows Scrooges disbelief in Christmas and his sullenness. Later Scrooge asks, What reason do you have to be merry? Your poor enough. This shows that Scrooge bases his happiness only on wealth Scrooge then had two visitors. They were portly gentlemen who ask Scrooge if he will donate money for the poor and destitute Scrooge didnt give them anything. This shows how tight fisted and selfish Scrooge is. Scrooge suggests to the men that work houses and prisons are the place where the poor should go, Scrooge is showing that he does not believe he has any responsibility to help others. This was a common attitude in Victorian England, which Dickens wants to challenge. When Marleys ghost appears for the first time he suspects the ghost is a figment of his imagination. He tries to hide his fear of it by assuming it is an upset stomach which is causing these disturbing images. However when the ghost speaks he begins to believe it is true. The arrival of the ghost disturbs him. The ghost tells him he is going to be visited by three spirits. Scrooge takes this news and replies to it as a chore or menial task. The ghost speaks of why he is weighed down by chains and shackles. He told Scrooge these chains represent all the bad things he did in his life. He also told scrooge that he had a similar chain but longer. His reaction to this is of disliking. He doesnt like what he hears. He asks the ghost to speak comfort to him, but the ghost cannot speak comfort to him because he has done nothing good or pure in his life. His greed and loathing for everything has turned him into an evil bitter man who has no time for friends of family and he is heartless to his employee Bob Cratchit. Now Scrooge has had a terrible warning about what may come to him if he does not change his ways. Stave 2 Scrooge is visited by the ghost of Christmas past in stave 2 who takes him back in time to see his childhood. This is a very effective way of enabling the reader to see how Scrooge was when he was younger and bring the reader to understand why Scrooge is so mean and to show he hasnt always been like that. Scrooge is shown sitting in a classroom on his own while all the other children have gone home for Christmas. This is because Scrooge and his father didnt get on very well and his father didnt want him home for Christmas. We know this because his sister comes to take Scrooge home one Christmas and she says father is much kinder than he used to be Charles Dickens uses this to show the reader that scrooge was very used to being alone and this might explain why he is so solitary when he grows up. This would have had a great affect on Scrooge at an early age and could be the reason why he is so cruel, mean and bad tempered. At this point the reader starts to have some sympathy for Scrooge and care about his future life. The first change in Scrooges personality is when Scrooge looks back at his younger self and is reminded of the carol boy he saw earlier that night. He feels guilty for not giving the boy anything. We can tell this because he says I should have liked to have given him something thats all. This is the first example of kindness and regret we see from Scrooge, reinforcing the point that Scrooge is not completely heartless and cold and shows he is able to change. Dickens involved Scrooges sister fan to remind Scrooge of his nephew because they are similar generous characters. We can see that Scrooge cared about fan. This may be a sign that there is the potential that Scrooges view of his nephew may also change. Dickens next includes a visit to Fezziwig, Scrooges old employer. This is to show a contrast between how scrooge as an employer treats Bob Cratchit and the way Fezziwig treats Scrooge. Whereas Fezziwig threw a party for Christmas. Bob Cratchit had to ask Scrooge for the day off and Scrooge was still reluctant to give it to him. We can see that Scrooge liked Fezziwig by his reaction when he first saw him. He exclaims, Why its old Fezziwig alive again. This makes Scrooge think of Bob Cratchit. He says I should like to be able to say a word or two to my clerk just know. Again Dickens involves this episode to show that a change in Scrooges personality is possible.

Non Controlling Interests And Goodwill Accounting Essay

Non Controlling Interests And Goodwill Accounting Essay Introduction IFRS 3 which involves Business Combinations will build important changes in business combinations accounting. IFRS 3 develops more the acquisition representation and applies to more day to day transactions, because combinations by contract only in addition to combinations of common entities are incorporated in the standard. Nevertheless, ordinary managed transactions and the development of joint ventures are not factored in the revised standard. IFRS 3 applies to the 1st period of accounting commencing on 1/07/09. Notably, retrospective appliance to previous business combinations isnt permitted. It can be used early as long as its not in the period of accounting commencing on or after 30/07/07. Background In 2008 the International Accounting Standards Board finished the 2nd stage of its Project on Business combinations by releasing a revised edition of IFRS 3 relating to Business Combinations. It was amended in order to replace the 2004 version. The revised IFRS 3 is the outcome of a combined project with the Financial Accounting Standards Board Scope Description of business combination . Its a occurrence of transactions whereby the purchaser gains power over 1 or many business entities. A business entity is described as an incorporated place of actions that is able to perform and operate in order to give a return to shareholders or other capital owners or any other participants in the business. The purchaser or the acquiring company ought to be recognized or identified. IFRS 3 stipulates that an acquirer must be acknowledged or identified in all cases involving business combinations. Variations in the scope from the 2004 version of IFRS 3 as compared to 2008 IFRS 3 version is used in combinations of joint business entities as well as combinations which do not have consideration for example dual listed company shares. Such are not included in unrevised IFRS. Exclusions from the scope: The IFRS 3 cannot be used in case of development of a joint venture or combination of business entity under common management or control. IFRS 3 cannot be used the purchase of an asset or a collection of assets which dont comprise a business entity. Purchase consideration Important changes to the standard involve the purchase consideration. Fair value of all benefits held formerly by the acquirer in the newly acquired company is currently incorporated in the consideration. This incorporates all interest in joint ventures undertaken and associate as well as equity interests in the newly acquired company. Any preceding venture is perceived to be given up in order to obtain the company/entity and on disposal date a gain or loss is taken into account. In case the acquirer previously had interest in the entity obtained prior to acquisition, IFRS3 stipulates that the current venture to be revalued to fair cost as at the acquisition date, factoring in all changes to the profit and loss account as well as any gains formerly documented in equity that pertain to the current holding structure. A gain is accepted in the income statement during the period of business combination. Contingent consideration requirements have been modified. Contingent consideration is nowadays accepted at fair value even in cases where its not likely to pay at the acquisition date. All ensuing modification to liability contingent consideration is taken to the income statement, instead of goodwill account because it is perceived to be a debt acknowledged in the international accounting standard 32/39. If debts for superior performance by the results in the subsidiary cause expenditure in the income statement to increase and under-performance by the subsidiary against targets will lead to a cutback in the anticipated payment and will be accounted as a profit in the statement of income. These changes in contingent consideration were formerly taken in the goodwill account. The standard no longer treats transaction costs as a component of the purchase cost; such overheads are expensed throughout the accounting period. Transaction costs are now considered not to constitute what is given to the party selling the entity. They arent supposed to be taken as assets of the acquired entity which ought to be acknowledged on the purchase date. The standard stipulates that businesses should reveal the quantity of transaction expenses that have been paid. IFRS 3 takes into consideration the treatment of employee share-based payments by including supplementary regulation on estimation, as well as how to come to a decision on whether share payments constitute part of the payment for future service compensation or business combination. Non-controlling interests and Goodwill IFRS3 provides businesses with an alternative, on an individual operation basis, to value minority interest or non controlling interest at fair value in relation to their share of particular liabilities and assets or at their fair value. The 2nd technique will consider goodwill relating to the non-controlling interest together with the controlling interest acquired while the 1st technique will lead to valuation of goodwill, which is essentially similar to the current IFRS Measurement of goodwill can also be undertaken using the full goodwill basis, in this method goodwill is measured for the minority interest/ non-controlling and also the controlling interest in a subsidiary. In the preceding edition of IFRS 3, non controlling interest was valued at their proportion of net assets and excluded any goodwill. Under the Full goodwill method it means that minority interest (non controlling interest) together with goodwill is increased by the value of goodwill that pertains to minority interest. Example Mercer has purchased a subsidiary company on 2 February 2008. The net assets fair value of the subsidiary company is $2,170million. Mercer purchased 70 percent of the total shares of the subsidiary company for $2,145million. The minority interest was measured at $683million. Goodwill recognized on the full and partial goodwill techniques under IFRS 3 would be computed as: Mercer partial goodwill method Assets (net) 2,170 Minority interest (Non Controlling Interest) (30% x 2,170) (651) Assets purchased 1,519 Consideration on acquisition (2,145) Goodwill amount 626 Full goodwill Method Fair value of identifiable net assets 2,170 Minority interest (683) Assets taken over 1,487 Consideration on Purchase (2,145) Goodwill amount 658 Goodwill is in actual fact adjusted for the variation in the figure of the minority interest which factors in the goodwill belonging to the non controlling interest. This preference of technique of accounting for non controlling interest only causes a disparity in acquisition figures where less than 100 percent of the entity obtained is bought. The full goodwill technique will cause an increase in net assets reported on the statement of financial position which means that any prospective goodwill impairment will be greater. While valuing non-controlling interest at reasonable cost may be complex, testing goodwill impairment may be less difficult in full goodwill, because there is no point of summing-up goodwill for subsidiary companies which are partially owned. Fair measurement of liabilities and Assets IFRS 3 has brought about some alterations to liabilities and assets documented in the statement of financial position. The present conditions to distinguish the net identifiable liabilities and assets of the entity being acquired are retained. Assets ought to be measured at fair value excluding some specific items for example pension liabilities and deferred tax. International accounting standard board has given supplementary regulations that are likely to lead to recognition of additional intangible assets. Purchasers are obliged to identify and record trade licenses, client relationships and brands, plus other assets classified as intangible. There are minor alterations to existing regulation under IFRS in relation to contingencies.. Following the business combination date, conditional liabilities are re-valued at the initial figure and the quantity in current relevant standard whichever is higher. Contingent assets are not identified or recorded, and contingent liabilities are valued at fair cost. Other Matters and Issues IFRS 3 gives direction on some precise details of combinations of entities such as : business combinations done with no reallocation of consideration acquisitions done in reverse identifying and recording assets which are intangible the re-examination of the purchasers contractual provisions at the date of acquisition Holding Companys Disposal or Acquisition of extra shares in Subsidiary Proportional sale or disposal of a subsidiary while still maintaining control. . This is treated as an equity exchange with shareholders as well as loss or gain not recoded. Proportional disposal of a subsidiary where control is lost. Losing controlling power on re valuing of the remaining fair value held. Disparity between carrying value and fair value is treated as a loss or gain on the disposal, recorded in the income statement. Afterwards, using international accounting standard 28 and 31 is suitable, to the outstanding investment. Purchase of extra shares after control of subsidiary was gained This is treated as a transaction involving equity with shareholders (such as purchase of shares in the treasury. Goodwill is not revalued in such an event. Disclosure The purchaser must reveal all relevant financial information to users of its annual reports to assess the financial outcome of a business combination that happens throughout the present reporting phase or subsequent to the end of the phase but before the reports are approved for issue. Disclosures necessary to meet the previous purpose are : A depiction and also the name of the purchaser Date of purchase proportion of voting interests purchased Principal s purpose of the business combination and a explanation of method used by the purchaser to acquire power over the seller Account of the reasons that show goodwill recorded, for example probable synergies from combining activities, and non qualifying assets. purchase-date fair cost of the combined consideration taken over and the purchase-date fair cost of every main category of consideration Particulars of dependent consideration provisions as well as indemnification assets taken over. Particulars of purchased receivables the value for all key category of assets purchased and debts implicit Particulars of contingent liabilities recorded. Combined value of goodwill that is anticipated to be removed for purposes of tax. Facts of all activities that take place individually from the purchase of assets and debts in business combination Facts concerning negative goodwill. In conclusion I believe that the speedy endorsement of IFRS 3 will end the doubt regarding the treatment of financial statements and reports. Hopefully the aims of the revised IFRS Board will be achieved and end the requirement for reconciliation between different accounting standards as well as end the conflicting use of the revised IFRS3 in the accounting profession . I look forward to the outcome caused by the implementation of the IFRS3 with interest!

Network Physical Topology of ISP TechnMaster

Network Physical Topology of ISP TechnMaster Network Physical Topology of ISP TechnMaster ISP Infrastructure Physical Topology ThechMaster is the Uk leading virtual ISP (Interner and Services Provider), with it HQ in London where all main services and infrastuture and resource are located, the main secondary branche are locate in Scotland and have similar inftrasture as in london with some others branches around the country, in Wales and in NorthIreland that represent small branches and provide some on the server provided by HQ. Internet Backbone (external) Infrastructure Diagram Internet Backbone is a part of computer network located at the back-end connection between two different networks, strategically interconnect networks and core routers on the Internet, used for the large high speed and capacity between networks that are located remotely and transport very high volume of data. As the Internet high speed links it require high-speed bandwidth connections and high-performance servers/routers devices. As one of the main service provided by ISP is the internet service, so prior to outline all the infrastuture network, the main backbone newtork of ISP are connected with other provider from diferentes continent by undersea fiber optic cable (Figure-3), as well as connection to other sub-region, inter-branches plus DC or transmition station that are related to ISP (Figure-2). Moreover are the responsabilite of each ISP enterprise to take care or troubleshoot and more important reassure the operational of its termination part of fiber optic connection cable, even do some risck and threads are present independently of the location. [1]As an Internet Provider Services that provide differente type of services (Cloud, Broadband, Telefone, VoIP, P2P Caching, IPTV, etc) the funtion and role of the bacbone is very crucial as it is the infrastuture that interconnects various segments of network, mainly in this case it provide all the principal data routes (Figure-3), between large, strategically and interconnected networks from different ISP (intercontinental) to and from our ISP core routers and internal infrastructure and vice versa. ISP Internal Infrastructure Diagram A robust and concise internal network and server infrastructures as the base and spine of all services is highly required to support ISP internal, external and remote services as well to provide at the highest level standards quality of all advertised type of service to the customers and business partner. As the business high requirement and demand the network spinal infrastructures (Netwwork, Server, CCTV, Access Control, Power Source and UPS, Phisical DR System and all subsystem) was designed with highly availability, elasticity and reliability in mind to overcame mainly 75-95% of any considered possible incident that could happen based on a preview and periodic Risk Assessment and Strategic Planning Processes delivery as one of the main police of ISP enterprice to assure its business continuity. More over if have a look at spine network topology we can verify that at the bacbone device and after it for each connection more them one fiber cable sink is used to avoid fail, as well for realibility and better traffic troughput, this police and strategy is followed for the rest of the network as well on secondary inftrastuture system. Altought is not describet but it is clear from (figure 4) that for each infrastuture layer was takem is consideration all advice from report of RASP (Risck Assessiment Stratgey Planning) team related of a list of Risk (natural or artificial) prior to design the all ISP infrastuture, to prevent lack of redundacny, avalibility, reliability or even elasticity, the RASP Risk Handling Decision Points guidince was takem in hight consideration. Risk Assessments/Management Strategy Planning Techmaster ISP, as telecon enterprise that operate in highly demanding national and international market providing variety of tech service need to relay on its infrastuture as well on its human resource team capacity to deal and overcame all the possible threats and risck present daily and the RASP team is responsably to investigate and help creat or provide safe environment and soluction to help the company achive the point. RASP help on the process to identifying, assessing and managing risks and uncertainties, affected by internal and external events or scenarios, that could restrain the ISP capacity to accomplish its methodology and key targets with a definitive objective of making and securing company and custumes value. The RASP team conduct periodic and ocasional whem necessary the risk analysis involving risk identification, assessing the likelihood of the event occurring, and defining the severity of the events consequences. As well are they reponsability to conduct a interanl and external vulnerability assessment, which helps identify situations in which the enterprise may be putting itself at increased risk by not performing certain level of Security police. As any other researche or assessiment the RASP as well condut with final comclusion and recomendadction based on the risk analysis results are summarized in a report to management, with recommended mitigation activities, some of the riscks, threats and vulnerability found and take in consideration by team are: Risks, Threats and vulnerability associate to Internet Backbone infrastructure. As any other infrasturure the backbone area and device are not immune to riscks and threats, are they natural as earthquake, tsunami, or even human as theaf, intentional damange by undersea investigation veicule or other nachine, and deep sea fisher ships all those riscks mast be take in consideration, some of the risck and threts are: Undersea animal can bite and damage the fiber optic cable (figure-6). Rusting of the cover or protective layer of the fiber optic cable, because of the poor quality manifature (figure-6). Acidental or intentional cuting or damange of fiber cable by fish shipping or any other undersea machine. Acidental or intentional damange of infrastuture at the border end cable connection (sea-earth location), by criminal, curious, hacker, etc when not well safeguarded. Risks, Threats and vulnerability associate to internal spine infrastructure and services. The ability to anticipate opportunities and effectively respond to any risk or threats is critical for any company infrastructures, as it is no longer isolated by type of industry or geography location. Although it becoming more complex in nature and global in consequence, the rapidly capacity response to managing as well as mitigating risk and threats are a requirement to survival for company business continuity, driving a companys into success of fail. To assure the confidentiality, integrity, and availability of all the spine infrastuture, system and services components in the company the RASP, identiy and listed some of the main risk, threats and vulnerability that should be aware of : People awarnese (any one that can have access in to company are, guest, cusntumes or even trusted employees, etc) Access violation into restrited area (by unaoutorized persons) Natural Incidentes (earthquike, flooding, humidity, hight temperature, fire, air (dust) etc..) Absence or insuficient source of quality resource (Electricity, wather, fuel.) Hight restintion to all service provided and accessible by custumer even for roaming employee. All knowing and unknow cyber threat and attack, (DDoS Attacks, Direct SQL attack, Session Hijacking, Buffer Overflow, Port Scan, etcà ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦..) Remote exploits (RAT, Trojan Horse, Bakdor, Worms, Trojans, Bots), Device Firmware and OS vulnerability, system out update, system and services missconfigured.. Sniffing, spoofing, phishing, Social engieering, Port Scaning on border or any infrastuture devices, system Inadequately trained IT staff Intrusion, Hackers, theft (electronically and physically), Backup operators, etc. Security Police to manage and mitigate any incident related to spine infrastructures. As always, The confidentiality, integrity and availability of information, in all its forms, are critical to the on-going functioning and good governance of LSE. Failure to adequately secure information increases the risk of financial and reputational losses from which it may be difficult for LSE to recover. Disaster Recovery plan to manage and mitigate any incident any incident related to spine infrastructures. Cloud Citrix Infrastructure We have Citrix Infrastructure in two collocations, Xen-Server 1 in Site 1 (Headquarter) and Xen-Server 2 in Site 2 (Secondary Data Centre). Both Xen Server infrastructure is running under DMZ network as we have deployed Xen service for in house use only. We have two major running service from XenApp and XenDesktop. The following architecture will elaborate each components of Xen server and how we have deployed it in our infrastructure. XenApp and XenDesktop Architecture We have seven major components studios, director, store front console, pvs console, hypervisor console, license administrator console and machine service console to run Xen App and Xen Desktop in our infrastructure. To have access over the citrix environment users will require Thin Client or Thick Client Machine with citrix receiver. Studios: Citrix Studio it is the main management console that enable us to manage, configure, deploy, eliminate the service. We have delivered application and desktop according to the application, processing, numbers of people associated and policy to the specific departments. We have hosted Windows Server 2012 R2, DataCenter Editions to each department so when they are getting citrix desktop session from windows server itself as it work on the shared environment. Example: In Support Department: We have hosted applications like putty, open ssh as the employee working in Support Department have to deal with the customer to check their internet connectivity and access other networking device and servers. In Account Department: We have not delivered them putty and other networking application as they dont use and it is not required for they. For the people working under account department we have delivered them accounting application like tally, excel. Citrix Director: It is one of the major important components in the Citrix Xen application and desktop. Citrix Director is basically a web-based tool that helps the IP Support and Help Desk team to monitor and troubleshoot. We have provisioned Administrative Privileged in each department Head of Department(HOD) where s/he can administrator each activity that the employee is performing. Even they can have the real time monitoring when the employees are dealing with the customer with some specified trouble ticket. We can even modify the role for the administrative user on monitoring using Citrix Group Policy. The best thing on deploying Citrix Director is that if any of the customer is having problem with accessing certain portal or need help on dealing with some stuff then the person do not need to be physically there to solve the problem. Example: One of the employee from the Account Department have problem opening the web Brower and he call the IT Support Department for help. Back then before we deployed citrix in our environment one of the employee from IT Support Department had to be in the Account Department physically and try to solve the problem resulting high time consumption and delay in work as the employee must travel whereas using Citrix Director the IT Support Engineer and take shadow (Remote Desktop Connection) within the browser and start assisting. Even there are many different way of assisting user i.e text only mode where the IT Support Engineer will not be able to view the user desktop but will be able to assist him using text communication in order to maintain user privacy, next one is Shadowing in citrix technical term which is similar to remote desktop connection in two way one without write permission where the Support Engineer can view the user desktop and assist with the issue and the next one is IT Sup port Engineer and ask keyboard, mouse controller where the support engineer itself and take over and work on the issue. Hypervisor: To share a resorudes of a device with multiple virtual machine for XenApp and XenDesktop we have Citrix XenServer using Citrix XenCenter to manage all servers. Store Front: User will access to the specific web page which is hosted in IIS using store front according to the department on the browser where the users will be able to access to the specific delivered site using citrix reciver. In the above figure we can see how user can access to citrix infrastructure. Here in the above figure a user is trying to access to provisioning services i.e. VDI or HSA first the user get to in the store front from NetScaler which is firewall that we have defined for Citrix Infrastructure the user will use Citrix Gateway then once he will get through the storefront which is basically URL the user will pass his username and password over the browser then the request will move other to the XenDesktop Deliver Controller where it will provide specific provisioned department then the request will further move to ADDS to check the user account name and password over the SQL to check weather it have the permission or not then finally it will check the citrix license server to check the license avalibality for the user if its form the machine it will check Device License and if its a user request than it will check the User License and then the user will get the session from the provisionin g server. Figure: Pool of Xen Server 1 and Xen Server 2 with its components We have deployed all these seven components individually; we could even deploy all seven components with in one singe Windows Server but at the end It will generate a lot of CUP utilization with the risk of single failure so we have deployed each component in each individual windows server so we have better performance and easy to manage. For Citrix Infrastructure on top of Windows Server Data Centre Edition 2012 and Mysql Server 2010 for managing database. For users to access citrix we have deployed Atrust Thin Client device where, users will get login using Citrix Store Front on web browser where they will be required to pass their username and password. All the username and password will be managed by Active Directory in windows server. Figure: Atrust T60 Model Thin Client: User can have their Hosted Shared Desktop (HSD), Virtual Desktop Infrastructure(VDI), Hosted Shared Application (HSA) using thin client device like Atrust t60. Thick Client: User can even access to the Hosted Shared Desktop (HSD), Virtual Desktop Infrastructure(VDI), Hosted Shared Application (HSA) using their own laptop machine or any end device like tables, cell phone. Citrix Cloud Redundancy: For Citrix Cloud Redundancy, Whole Citrix Infrastructure have been deployed in two major Sites Site1 (Headquarter) and Site2 (Data Centre) Figure: HP Blade Server Generation 9 with chasis Xen Server 1 and Xen Server 2 have been deployed in two blade servers in heart beat mode Both Xen Servers are in different colocation zone so if one goes down the service is provided from another source site 2 KDC all the license associated with the Citrix and Windows services are within the Key Distribution Center in cloud so there is no change of getting access over the key physically or change the key. All the licensing service are monitored through Microsoft License Management Console All user or device license are monitored by the team of System Engineers where if anyone from the organization leaves or enrol they will update the license where the missuse of licensing is minimal Xen Server 1 and Xen Server 2 both service Xen App and Xen Desktop service license is only accessed by the Chef Technical Officer (CTO) hence, no other employee and stop the server license and if so there is always another license that can we up on from Citrix itself upon urgent request Disaster Recovery Plan: Both Xen Server 1 and Xen Server 2 works in heart beat mode so if one goes down there is another server as a backup As blade server runs with in the chassis in case of any failure citrix service can be migrated immediately with zero data loss Figure: HP MSA SAN 2040 SAN storage have been configured with two controllers within itself Controller A and Controller B where if any array of SAS Drives goes down it will recover from another array. We have deployed dedicated SAN in each individual Site1 and Site2 where all the configuration and user data are stored. So, in this case even if one SAN goes down there is always another one so its 99.99% safe. Both SAN storage have been configured in RAID 1+0 mode for higher performance. In case of any disaster we have xen center from where we can manage each Xen App and Xen Desktop components. We have clustered both Xen Servers as a DataHub Pool name where we will be notified within the central management in case of any disaster. Xen Server 1 and Xen Server 2 both have been configured in our monitoring environment as well so if in case of any network failure our outage in the server we have notification in our monitoring application dashboard as well as it will be informed in the email along with the cell phone sms features. So if in case of any disaster in datacentre or if there is any failure in servers the team of system engineers can get into troubleshooting and response quickly. Both of our Data Centre Site1 and Site2 have passed ISO standard for building for data centre so if there is earthquake of 8.5 hector still our data centre will be operational and in case of fire we have advance fire prevention system. Power supply can be one of the biggest result of disaster, in our environment we have two power supply unit PDU A and PDU B (Power Distribution Unit) so there is always power supply to Xen Server Infrastructure if one goes down there is another one for continue power supply. Threats Associated: According to the recent research the internal threat is increasing more than external threat. Citrix have its own threat control mechanisms and one of its components controlling threats is using Citirx Director. Citrix Administrator can monitor and keep log of each individual users, so every activity performed by the users are captured and monitored. As the Virtual Desktop is provided to user using Citrix provisioning service users will only get the access and permission to files and the application. Where the users cannot copy any data or file from anyone as we have defined permission to make change and view only its own file, so this reduce the threat of miss using informations from one another or if any unusual actives are found performed by the user beyond their access then it will be reported by the system automatically hence can reduce threat. Each user activity is monitored using Director, for example if any of the user want to install any suspicious malicious code or application the citrix service will not allow them to do so if found then the Citrix administrator and take over the user session and eliminate the task. No any other application can be install in the Xen App or Xen Desktop other than those applications which are predefined by the citrix administration so there are no any threats associated with in this technology and the user they cannot make any comment on server. We have group of system engineers monitoring citrix infrastructure using Citrix Director so if in case of any unusual traffic or activities are seen it will act in an instant. All the Citrix request must past though Citrix NetScaler which is firewall and gateway for the internet traffic. Policies: Citrix Xen App and Xen Desktop have over more than 3000 policies, where we have defined few from them Users can not access another department other than their own. For Example: Employee working for Account Department cannot access the IT Support Department. User only have read/write/delete policy with in their user account If user make mistake while passing their username password more than 3 times in a day, then it is suspected to threat or any unauthorized access hence the system will block the user itself. Or if its a genuine request then the user can make a request to change the username and password. Users user name and password authentication have been defined within the windows active directory with citrix policy Each department have its own printer so account department and not use IT department printer this policy have been deployed using Citrix UPS (Universal Printer Service) Figure: Defining Citrix Policy for Very High Definition User Experience In the above figure the Citrix Administrator have defined the policy for Legacy graphic mode which will enable user to feel real desktop like a physical desktop graphic. ISP Different Department and Their Role Level 1 (L1) Support Department Sub Category for L1 `Support Department 1. Technical Customer Support Department * Technical Customer Support Department handle all the calls from the customer regarding different services that are provided by the ISP. Example: In our ISP our major business is bandwidth and Cloud Service so the our Support Team deals with all the trouble tickets related with the Cloud Service and Bandwidth i.e. a Customer want to have a VPS service over Vmware Exsi with some specific configuration they take the customer requirement and forward it to Level 2 System Department. 2. Technical On Field Customer Support Department: * Technical Support Engineers will go on site customer end to configure basic router along with the username and password provided by the L1 Customer Support Department for the Internet Connectivity. Level 2 (L2) and Level 3 (L3) Support Department Sub Category for L2 and L3 Support Department 1. L2 System Department * L2 System Engineers are responsible to maintain their internal running services and network that are interconnected along with the servers. To manage the running service we have different cloud platform Openstack, Exsi Vmware, Citrix. These department is more over with the operational task to all they need to take care is make sure all the service is up and running. 2. L3 System IP Engineering Department * All the Research and Development is done in this department. If there is any new technology in the market this team will to research on it and work closely with the porcument and management team to further continue organization with the advance technology and good business. 1. L2 Network Department: * This department is more over like l2 system department. They make sure all the internal and external network is operational and working fine. They are responsiable more in manageing internal network and if there is some basic configuration that is required to be done. 2. L3 Network IP Engineering Department * This department is responsiable for doing research and development on existing top level network like core network. They are responsiable to test the new device and alanyse whether they are reliable and cost efficient or not for the organization. 3. Account Department * Managing Company employee salary, customer billing 4. Project Department * Bidding project brining new project 5. SPI Department * Working with the CMTS network 6. NOC Department * Monitoring Different Data Center network connectivity link and mainting all the servers and networking equipment with the data center 7. Enterprise Customer Department * Dealing with the big size company 6. Retail Customer Department Dealing with the retail home user customers Public Cloud: The Techmaster ISP offers a public cloud to the users where they can pay as you go model. The cloud has several payment options which are provided by the third-party gateway. These payments are Visa/ Mastercard and paypal. There are firewalls and risk management server on the public cloud. The risk management server is provided Viewtrust by Dell to manage the risks ingests all the data and logs. The below diagram explains the way the public cloud is setup: Risk Management on Techmasters Public Cloud The techmaster risk management department uses the ISO 31000 for risk management. The risks are evaluated and reviewed time and again. The below diagram explains how the risks are handled on different stages: Due to the high rate of risk Techmaster has implemented the Risk management server which is used to ingest all the logs from the network and the servers online. There are several risks associated to the cloud. Below are the risks associated: Risk Assessment Table for Public Cloud: Score Rating Definition of risks Risks like-hood for Cloud: Score Like-hood Rating Probability Frequency 5 Expected 90-100% Almost quarterly 4 Highly Likely 70-90% Yearly 3 Likely 50-70% Every 2 to 4 years 2 Not likely 10-50% Every 4 to 6 years 1 Slight Every 7 Years and Beyond Enterprise Risk Management Server: Techmasters has a risk management server which ingest all the logs from the servers and presents it on different level. Viewtrust solution provides a scalable data ingest, collection, storage, processing platform which is currently supporting critical enterprise environments monitoring several devices and processing multitude of data input types from number of sensors as shown below. The Sensor sub-system collects data from multiple legacy and new sensors for collecting Hardware, Software, Vulnerability and Configuration information about assets within the enterprise. The Collectors are centralized and distributed to collect, process data close to the source. The data once processed is then sent to the warehouse for data normalization and transform using the Business Logic component of Viewtrust. This in turn results into a Common Operational View of the data from multiple sensors. The following diagram depicts and describes the Viewtrust Risk Management Analytics with the continuous monitoring dashboard architecture: Disaster recovery plan Disaster recovery plan is one of the most important thing in managing a network. The reason for it is, when a disaster happens, there should be a proper plan in order to recover the network. So, every organization should have a proper disaster recovery plan with them. What is a disaster? Disaster is an event that can make great harms and damages. There are natural disasters and disasters which occurs because of human activities. Natural disasters can be floods, fires, earthquakes and etc. Because of these natural disasters, physical damages can be happened for the network. Non-natural disasters can be happened because of the events such as hacking network and denial of service. Disaster recovery plan is the method which can be used to avoid these types of disasters. Disaster recovery plan helps to restart operations of a network after a disaster. Disaster recovery plan works with three methods to recover a network after a disaster. Those methods are, Restoring Recovering Replications and backups According to the ISO 22301 standard for business continuity plan, the following things should be studied, Users, purpose and the scope :- here, the reasons for the need of the business continuity plan should be discussed and the objectives of it. Refenc

Crime in society :: essays research papers

What is this world coming to? Our society is losing its authority. Why is there so much crime in society? There is so much because there are so many people that never consider the other person that they are stealing from or causing harm to. All of these people are self-centered and never think who they could be hurting but what they are going to gain from the crime whether it be happiness or self-respect they don’t think of the consequence or how the person on the other side of the crime feels. The reason why this is, is because the parents today are not cutting it. They are not teaching their children the difference between right and wrong. How come Aristotle says that society perfects human but yet no one is perfect? If our parents would take a little more responsibility with their children we wouldn’t have so much crime. Our parents are not putting enough restriction on the kids. There are letting them roam free because they feel guilty when their children complain and cry so they let them have their way. On a few cases the parents try their best but they still grow up to be some of the unfortunate cases that still commit crimes. These types of criminals are the ones that have an influence to commit crimes. Most of the time the main influence is peer pressure. Usually the person wants to fit in so he commits a crime thinking that he will be excepted. There are also very few cases of when the person grows up and unfortunately has a natural desire to break the rules. Fortunately this can be corrected from grammar school if caught early, if not it can lead to horrible consequences. If parents are lucky they can raise a normal child that will lead to a good life with much to gain from a few years of hard work to many years of happiness and feeling that you have completed your mission as a parent to raise a good child. I think what Aristotle is trying to say when he says that society perfects humans is that without society we would be farther away to perfection than we are now. I disagree with this because no matter what influence you have it is impossible to be perfect. Which means that society or government or anything else has nothing to do with the

MP3s Are Beneficial :: Music Technology Essays

MP3s Are Beneficial With the invention of the computer came the invention of the internet. That invention of the internet has changed our entire lives and will entire to continue to change our lives. The internet is not always entirely good, but with the availability of information and the newfound ease of communication most do not often think of the internet as troublesome. While some find certain aspects of the newest technology harmful, others appreciate the technology and use it to uncover new leaves. Early perhaps no one had the vision of how the internet would change the entertainment world to the point it has today. The form of email we have today wasn’t in the inventors minds nor anything such as live video broadcasts online. So people sitting in front of a computer downloading and sharing audio files from one another through a mediator was nowhere near the realm of the inventors either. For Shawn Fanning, a 18 year-old college drop-out the vision of sharing songs and other audio files was right down his alley. For days Fanning, whose friends nicknamed "Napster," went sleepless while scribbling a code for the file sharing program. Eventually the code for Napster was completed in mid-1999. Napster was to allow its users to share mp3 files amongst each other. Mp3’s are a compressed form of an audio file that take up much less space than other forms of audio files. A CD can hold up to 80 minutes of music most of the time, but in mp3 form it can hold up to 10 hours of music or sound, So with advantage of mp3’s the popularity of Napster grew amazingly fast and within a year "An average of 640,000 people were downloading songs" at any given time. But with the popularity came the glaring eye of the Recording Industry Association of American (RIAA). As college students all across America quickly discovered they can hear their favorite musicians or songs wi thin minutes and all it takes is a few clicks of a mouse. College campuses started to ban the use of Napster as the RIAA was quickly moving to put a strong hold on the file sharing program. The RIAA’s position was "The record labels, as musicians' representatives, have long had legal control of how songs are distributed--and the ability to make money from that distribution.

The Second Most Powerful Man in Germany Essay -- Heinrich Himmler, Adol

Greed, covetousness, avarice, cupidity; these are what killed Heinrich Himmler, the second most powerful man in Germany to Adolf Hitler during World War II. As the second most feared man in the Nazi regime, (Smith) he could not handle just being the second most; he had to be the most powerful. Himmler was in charge of the SS, SA, SD, Gestapo, and eventually provisional president of the police of Munich. The Holocaust began in Germany in the early 1920s and ended in 1945. The Holocaust caused the death of 6 million Jewish people and 5 million non-Jewish people. At least 1.1 million of that 11 million were children. The SS (Schutzstaffel) was the secret police of the Nazis, Hitler’s bodyguard. By the end of the Holocaust, two thirds of the Jews from Europe were killed by these men. The SA, a force similar to the SS but much less authoritative, was originally led by Ernst Roehm, but Himmler persuaded Hitler to kill him. (Encyclopedia of World Biography) When Roehm was dead, Himmler took authority over his division. The Gestapo was the police force that was in charge of all of the camps. They worked in camps and took the lives of millions of prisoners in the camps that Himmler designed. Even though Himmler had so much power, he constantly wanted more and more, worrying that he would lose supremacy over these divisions, and relentlessly doing anything possible to become the number one most powerful man in this era. Heinrich Himmler was born on October 17, 1900 to the son of a Catholic school teacher. (Encyclopedia of World Biography) He was brought up as a devout Roman Catholic in a close middleclass family. He had two brothers, Ernst Himmler and Gebhard Ludwig Himmler, with Heinrich being the middle child. (Worth) ... ... Oxford UP, 2012. Print. Source G: Trueman, Chris. â€Å"Heinrich Himmler.† Heinrich Himmler. History Learning Site, n.d. Web. 29 Jan. 2014. Source H: â€Å"Heinrich Himmler (German Nazi Leader).† Encyclopedia Britannica online. Encyclopedia Britannica, n.d. Web. 30 Jan 2014. Source I: â€Å"Heinrich Himmler.† Encyclopedia of World Biography. 2004, â€Å"Himmler, Heinrich.† The Columbia Encyclopedia, 6th Ed. 2013, and â€Å"Himmler, Heinrich.† World Encyclopedia 2005. â€Å"Heinrich Himmler.† Encyclopedia.com Highbeam Research, 01 Jan, 2004. Web. 30 Jan 2014. Source J: Bessel, Richard. . Oxford: Oxford UP, 1987. N. pag. Print. Source K: â€Å"Love Letters of a Nazi Monster: Newly revealed private papers of death camp chief, Himmler, shows how he deluded himself. He was a ‘decent’ family man.† Mail Online. Associated Newspapers, Jan, 2014. Web. 30 Jan. 2014.