Ica Gh Syslabus

Goals and Expected Performance Outcome of each part THE INSTITUTE OF CHARTERED ACCOUNTANTS (GHANA) Syllabus for ICAG Qualifying Examinations ACCRA 2009 Institute of Chartered Accountants, Ghana 1 Proposed Sylabus for ICAG Qualifying Examinations Contents Introduction Features and Inovations of the New Scheme Objectives and Expected Performance Outcomes of Each PART 1. 1. 2 1. 3 1. 4 Financial Accounting Fundermentals Business Management Economics Management Information Systems PART 2. 1 2. 2. 3 2. Quantitative Tools in Business Audit and Internal Review Business and Corporate Law Principles and Practice of Taxation PART 3. 1 3. 2 3. 3. 4 Financial Reporting Public Sector Accounting Cost and Management Accounting Financial Management PART 4. 1 4. 2 4. 3 4. 4 Advanced Financial Reporting Advanced Audit and Professional Ethics Corporate Strategy and Governance Advanced Tax Planning and Fiscal Policy Review of Qualifying Examinations Syllabus May 2010 Proposed Transitional Arrangements 1 2 3 4 11 17 25 32 37 42 50 55 61 68 73 80 86 98 108 115 116 2 Institute of Chartered Accountants, Ghana Financial Accounting FundamentalsINTRODUCTION After almost four years of sorting out assessments on the current prospectus of the Institute of Chartered Accountants (Ghana), proficient program, the first was held in May 2005, it is presently viewed as fitting and convenient to change and update it so as to align it with current condition of information and to make it progressively applicable to the current requests of managers and customers. The activity of the Chartered Accountant has become progressively advanced as a result of the impacts of globalization, improvements in data innovation and the multifaceted nature of the cutting edge business organisation.The current sanctioned bookkeeper, for example, not just communicates a supposition on the exactness and reasonableness of fiscal reports, yet in addition informs the executives on the practicality with respect to speculatio n ventures, charge matters and renders specific warning administrations, and so forth. By and large, he is called upon to serve the country as an individual from an uncommon examination board. So as to play out these capacities respectably, he needs to have gained capability in bookkeeping hypothesis and practice. The new prospectus would be analyzed in May 2010. The new schedule endeavors to meet the double objectives of the plan through the subject structure and coverage.The 16-subject, 4-level-structure assessment joins subjects which address the handy aptitudes necessities of the expected proficient bookkeepers with others which are predominantly of the hypothetical or reasonable nature and along these lines fills in as a decent establishing for the Professional Accountant. Rundown OF NEW STRUCTURE Exhibit 1: Chart of New Examination Scheme 1. 1. 2 1. 3 1. 4 Financial Accounting Fundamentals Business Management Economics MIS and Business Systems 3. 1 3. 2 3. 3. 4 Financial Repor ting Public Sector Accounting Cost and Management Accounting Financial Management PART 1PART 3 PART 2 PART 4 2. 1 2. 2. 3 2. 4 Quantitative Tools in Business Audit and Internal Review Business and Corporate Law Principles and Practice of Taxation 4. 1 4. 2 4. 3 4. 4 Advanced Financial Reporting Advanced Auditing and Professional Ethics Corporate Strategy and Governance Advanced Taxation and Fiscal Policy Institute of Chartered Accountants, Ghana 1 Proposed Sylabus for ICAG Qualifying Examinations FEATURES AND INNOVATIONS OF THE NEW SCHEME This new plan was created on a settled setting for a survey and change. The accompanying new highlights and advancements stick out. A four-section structure of 16 papers altogether. †¢ Fusion and mix of certain courses. This is intended to energize an integrative learning approach and to limit the negative of the â€Å"tunnel vision† subject-by-subject preparing. The mix of related courses is consequently intended to infer all the more significance and cooperative energies. For instance, it isn't extraordinary to discover fundamentally the same as questions and necessities on â€Å"Budgeting and Variance Analysis† in both the old [i. e. Current] Management Accounting and Cost Accounting papers. †¢ Clearly characterized and feasible taking in results from Part to Part.This ought to mostly resolve the issues related with the situation of halfway qualified up-and-comers in industry and on different projects. †¢ An increasingly discerning, simple to-fit and actualize, graduate transformation and exclusion plot has been fused. It is trusted that this will rouse higher evaluation applicant entrantsâ€degree and certificate holders â€to gain adequate bookkeeping fitness and accelerate their inevitable expert capability. †¢ All understudies have ten (10) years from the date of enlistment inside which to finish all the assessments of the Institute of Chartered Accountants (Ghana).After the ten (1 0) years time frame any understudy who has not finished the assessments of the Institute won't be qualified to take the assessments. †¢ Better spotlight on business [financial] procedure and revealing or relational abilities, along these lines empowering possibility to value the general real factors of the business condition and to utilize warning aptitudes all the more adequately. †¢ Introduction of some increasingly significant projects and fitting titles †the New Business Strategy is progressively about administration, settling on bookkeepers key choices producers. Expanded accentuation on business warning abilities at the last Part 4. 2 Institute of Chartered Accountants, Ghana Financial Accounting Fundamentals OBJECTIVES AND EXPECTED PERFORMANCE OUTCOME OF EACH PART Each of the 4 Parts of this assessment plot has an expansive goal and expected execution result as expressed beneath. Also, inside each subject at any Part, the prospectus inclusion just as the defini te yet explicit targets and learning results are expressed. The wide goal and learning results of the four (4) Parts are as per the following: PART 1 †¢ 4 essential/establishment papers. Arrangement of essential standards and information required to comprehend the Business Environment. Section 2 †¢ Four (4) customary center papers. †¢ Test of specialized ability expected of a cutting edge bookkeeper. †¢ Acquisition of foundation information and aptitudes fundamental for viable execution at center administration level. Section 3 †¢ Four (4) center papers. †¢ Emphasis on business cases, procedure and warning abilities. Section 4 †¢ Four (4) center papers. †¢ Emphasis on business cases, methodology and warning aptitudes. Result and Interpretation The pass mark is half. The outcomes will be distributed as â€Å"pass† or â€Å"fail.A applicant who comes up short has the alternative of revamping this paper in resulting assessments till his/h er candidature lapses. Establishment of Chartered Accountants, Ghana 3 Proposed Sylabus for ICAG Qualifying Examinations PROFESSIONAL PART 1 PAPER 1. 1: Financial Accounting Fundamentals 1. Destinations AND LEARNING OUTCOMES This paper is intended to empower up-and-comers get and acknowledge major bookkeeping information in associations. Toward the finish of the course, the up-and-comer ought to have the option to: Demonstrate sound information and comprehension of bookkeeping standards, ideas and their application in the planning of monetary statements.To guarantee that understudies have a sound comprehension of the strategies of twofold passage bookkeeping and can apply its standards in recording exchanges, modifying budgetary records and getting ready non-complex fiscal summaries. Ready to recognize and address exclusions and mistakes in bookkeeping records and budget reports. Ready to determine the segments of budget reports and get ready and present non-complex records for sole merchants, organizations and constrained organizations. Indicate why an element keeps up monetary records and gets ready money related statements.Identify the wellsprings of data for the planning of bookkeeping records and budget summaries. Record and record for exchanges and occasions bringing about pay, costs, resources, liabilities and value as per the proper premise of bookkeeping and the laws, guidelines and bookkeeping measures material to the budget reports. Set up a preliminary parity from bookkeeping records and recognize the employments of the preliminary equalization. Get ready records and budget reports from fragmented records. Comprehend the various bases of planning fiscal reports. Apply some worldwide budgetary revealing standards.Define the subjective attributes of money related data and the essential bases of bookkeeping FORM OF EXAMINATION The assessment will be a three-hour paper comprising of five necessary inquiries. (All the five inquiries must be replied. ) 3 . Schedule WEIGHTING GRID This framework shows the general weightings of points inside this subject and should control the relative investigation time spent on each. The imprints accessible in the evaluation will liken to the weightings underneath. 4 Institute of Chartered Accountants, Ghana †¢ 2. Money related Accounting FundamentalsHowever, there may be slight varieties in certain occurrences as they fill in as a guide in particular. Prospectus COVERAGE Conceptual Framework of Accounting, Maintaining Financial Records Principles of Double Entry and Books of Prime Entry Adjustments to Accounting Records and Financial Statements Accounting for non-current Assets (effects and intangibles) Preparation of Financial Statements including Cash Flow Preparation of Financial Statements for Non-benefit Making Organizations, Preparation of Financial Statements from Incomplete Records Accounting for particular exchanges Introduction to fiscal reports investigation TOTAL WEIGHTING (%) 0 15 20 15 10 100 Institute of Chartered Accountants, Ghana 5 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 1 Financial Accounting Fundamentals MAIN TOPIC SYLABUS CONTENT (Cont

The Great Gatsby: What Makes Daisy So Attractive?

â€Å"Her voice is brimming with money† (Fitzgerald, 120). This statement, said by significant character Gatsby, clarifies Daisy’s character and air. Daisy Buchannan is one of the fundamental characters in the novel The Great Gatsby. The spouse of Tom Buchannan and the fantasy of Jay Gatsby, Daisy epitomizes the indecent and shallow estimations of the privileged East Egg. In spite of the fact that she isn't extremely genuine, to most Daisy is alluring, excellent, and hot. What makes Daisy so welcoming? She causes a man to improve for her so as to get what they need, she has gauges and she needs the best, and simply the best. Since the start, Jay Gatsby has been frantically infatuated with Daisy, or the idea of Daisy. Gatsby just knew Daisy for one month before he was conveyed to war. Is it accurate to say that one is month enough to begin to look all starry eyed at somebody? After five years, Gatsby still accepted that he was infatuated, and he considered another persona to make Daisy return to him after she wedded Tom. â€Å"You're acting like a little boy†¦. † (Fitzgerald, 88). This was a statement that the storyteller, Nick Caraway, said to Gatsby about how he was acting around Daisy. Jay Gatsby knew to get Daisy back he would need to turn into the most flawlessly awesome, the most extravagant, the most attractive, and the most enchanting. It may have been the test of being better than the rest that was so engaging Gatsby or it could have been Daisy’s dead-as-a-door handle character. The genuine inquiry is, Is Daisy justified, despite all the trouble? What makes Daisy so speaking to savvy men, for example, Gatsby? Is it the test of turning into the best, or is it something different? Jay Gatsby wasn’t the one in particular who thought Daisy was worth more than saw. Her significant other, Tom Buchannan additionally accepted that Daisy was a prize. To Tom, it appeared, that Daisy was a trophy spouse, somebody he could flaunt, not care about, return, and she would at present be there. What united them was cash, what the two of them adored and shared practically speaking. Scratch summarized her adoration for cash well, â€Å"She needed her life molded now, immediatelyâ€and the choice must be made by some power, of money†¦Ã¢â‚¬  (Fitzgerald, 151). Daisy didn’t care about who she cherished more when she needed to pick Tom or Gatsby; she thought about the cash while she was settling on perhaps the greatest choice of her life. To Tom, Daisy was a delightful lady who he couldn't want anything more than to have for his better half. Tom and Daisy were indistinguishable in that manner, neither of them thought about character or qualities; they thought about their notoriety. It wasn’t Daisy’s manner that caused Tom to wed her; it was her looks and notoriety that he discovered appealing. Daisy Buchannan wasn’t probably the most splendid blue-blood in East Egg no doubt. Her ditzy nature may have been charming to a few, however clearly it was something beyond a sweetheart quality. Daisy had no sound judgment, if a man was searching for just looks (like Tom), Daisy was the young lady to go to. Her remark to Gatsby, â€Å"I’d like to simply get one of those pick mists and put you in it and push you around† (Fitzgerald, 94) made perusers reconsider why Jay Gatsby would be so far in adoration with her. â€Å"She never adored you, do you hear? She just wedded you since I was poor and she was worn out on sitting tight for me. † (Fitzgerald, 130). There more likely than not been something extraordinary about Daisy for Tom Buchannan and Jay Gatsby to have such solid affections for her. Regardless of whether it was her looks, her imbeciles, or her cash she had what other ladies would kick the bucket for, two of the most extravagant and most known men in East Egg battling about her. What makes Daisy Buchannan so appealing? To a few, it’s her looks, the idea of what she may resemble, to others it’s her cash or her blameless ditz, and certain individuals may even locate her terrible. The perusers of Fitzgerald’s The Great Gatsby will take solid stands on Daisy and her character.

Internet Scavenger Hunt free essay sample

Level Material Appendix B Internet Scavenger Hunt Search Statement: I am keen on overhauling the RAM in my PC with the utilization of new RAM modules. Search Keywords: slam module overhaul Search Engines Name and hyperlink to web index 1: http://www. google. com/†¢ Number of results: 11 †¢ First Web connect http://www. pcworld. com/article/18024/upgrade_guide. html †¢ Second Web connect http://www. critical. com/introduce/sodimm. aspx †¢ Third Web connect http://www.nap. com/pro_RAM. asp †¢ Boolean utilized, for example, and, or, or not: memory redesign and RAM modules †¢ Number of results for Boolean hunt: 11 Name and hyperlink to internet searcher 2: http://www. yippee. com/†¢ Number of results: 12 †¢ First Web interface http://www. bizrate. com/slam memory-overhauls/memory-modules/†¢ Second Web interface http://www. bizrate. com/smash memory-updates/slam memory-module/†¢ Third Web connect http://www. speicherbauer. com/ Boolean utilized, for example, and, or, or not: memory overhaul and RAM modules †¢ Number of results for Boolean pursuit: 11 Name and hyperlink to web crawler 3: http://www. We will compose a custom paper test on Web Scavenger Hunt or on the other hand any comparative subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page lycos. com/†¢ Number of results: 10 †¢ First Web connect http://www. bizrate. com/smash memory-overhauls/memory-modules/†¢ Second Web connect http://www. bizrate. com/slam memory-overhauls/smash memory-module

Generally Accepted Accounting Principles and Profit Margin Percentage Free Essays

Spot your name and the date at the highest point of the page, and answer the accompanying inquiries ensuring you SHOW YOUR WORK. 1. A tool shop purchased a gross (12 dozen) of mallets, paying $602. We will compose a custom paper test on Proper accounting rules and Profit Margin Percentage or on the other hand any comparable theme just for you Request Now 40 for the complete request. The retailer assessed working costs for this item to be 35% of deals, and needed a net benefit of 5% of deals. The retailer expected no markdowns. What retail selling cost ought to be set for each sledge? [Hint: The best approach to deal with this issue is to state that the Gross Profit Margin needs to cover the 35% of costs appropriate to the item in addition to the 5% of net benefit needed. Furthermore, when you know the GPM%, you know the Cost level of the Selling Price. ] 2. Rivalry in a line of outdoor supplies confines the selling cost on a specific thing to $25. In the event that the storekeeper feels an edge of 35% is expected to cover costs and return a sensible benefit, what is the most the proprietor can pay for this thing? [Hint: Remember, on the off chance that you know the edge rate, at that point you know the cost rate. ] 3. A retailer with yearly net deals of $2 million keeps up a markup of 66. 67% dependent on cost. Working costs normal 35%. What are the retailer’s net edge and net benefit in dollars? [Hint: A Markup on Cost is comparable to what Gross Profit Margin rate? ] 4. The expense to a producer of level board shows for delivering its recently structured TV Display 1000 is $250. 00. The expense for Research and Development of their new item being offered to OEMs as a part item has been one million dollars. The deals and limited time financial plan is $600,000, and all other fixed costs add up to $200,000. The Marketing Director and his staff have evaluated interest for the new showcase to be somewhere in the range of 50,000 and 75,000 units throughout the following year. They additionally have chosen to value the new Display 1000 at $450 to their OEM clients. (a) what number Display 1000s does the maker need to sell so as to breakeven? (b) What is the manufacturer’s unit commitment to benefit in rate? (c) What is the manufacturer’s markup on cost in rate? Step by step instructions to refer to Generally Accepted Accounting Principles and Profit Margin Percentage, Papers

Required Reading Ray Bradburys Last Essay

Required Reading Ray Bradburys Last Essay The release of The Best American Nonrequired Reading anthology is always a highlight of my  reading year. This year, its more exciting than usual because Ray Bradbury wrote the introduction, an essay called The Book and the Butterfly, that, it turns out, would be his last. Just when I thought I couldnt love the man moreIm planning a tattoo of a  favorite line from Fahrenheit 451 as my 30th birthday gift to myself later this yearhe nails the essence of being a reader. And because hes ass-kickingly awesome, he does it in just a couple hundred words. The Huffington Post has the full essay. You should read it, and then  you should buy a copy of this years Best American Nonrequired  Reading and  join me in underlining ALL THE SMART THINGS. Ive read The Book and the Butterfly through a dozen times now. Here are a few of the best, most delightfully bookish sections (emphasis mine). On the  librarian who doubted he could, at seven years old, read 10  books a week: And she said, You cant possibly read all of those before they are due back. I said, Yes, I can. And I came back the next week for ten more  books. In doing so, I told that  librarian, politely, to get out of my way and let me happen. Thats what  books do. They are the building blocks, the DNA, if you will, of you. _________________________ On the effects of being well- and widely-read: I pondered all of these things because of  books. I asked big questions because of  books. I dreamed because of books.  I started to write because of  books.   _________________________ On being changed by  reading and  writing: I am told the editorial process for this series is rooted in the involvement of high school students selecting the stories and assembling each years editionI would have loved to work on this series. I imagine each young person who has poured his or her heart into this edition has been changed as a result. The caterpillar sprouts wings. And I know that, as with  reading any book, you, dear reader, will change too. Sign up to Unusual Suspects to receive news and recommendations for mystery/thriller readers. Thank you for signing up! Keep an eye on your inbox.

Women in Early America Coursework - 2200 Words

Women in Early America (Coursework Sample) Content: Author:Instructor's name:History04 May 2014Women in Early AmericaWomen have played an important role in any form of society. They have changed the community in many aspects. Overtime, the roles of women in the community have changed depending on race, period and geography. America had three groups of women. These were the Africans, Native Indians and the Europeans. These groups of women played completely different roles in the community (Harris 66).Even in the 16th century, women had an important role in the community. They were performing traditional roles such as weaving, rearing of children, pottery and kitchen roles. Women also worked on the farms. In the colonial period, tobacco farming became a booming business for the colonialists. Women had no choice but work as servants in the tobacco fields.According to Kamensky (75), increase for labor in the tobacco fields led to slavery in America. The indentured servitude became less attractive. African female slaves w ere brought as an investment to the plantation owner. Female slaves could work like men. In addition, they could give birth to native born slaves. It meant more property to the plantation owner. Female slaves were allowed to marry with fellow slaves secretly. At that time, British colony did not recognize marriage between slaves.The role of the European women was also affected by slavery. Those who could not afford slaves were permanently held back doing household chores. There chores were starting fire, milking the cows, cooking, making cream and taking grains to the miller. Only if the family was wealthy, could they hire a slave to do these chores.Even after 1776 when the United States was founded, slavery in America was still limited to Africa natives. The status of women was still dictated by race, wealth of the family and religion. The constitution drafted in 1787 protected the slave trade until 1808 (Davis 99). This led to freeing of many women slaves, especially in North Amer ica.The rights of women in the early America were governed by the state law rather than the federal law. In the North where slavery was banned after the American Revolution, black women gained rights to marry. They could own property. They also gained custody of their children. Theoretically, their rights were almost identical to those of white women. In the South, women continued to be denied these rights. Racial prejudice still existed against both Native American women and black women.In most states, the marital status of women dictated the legal status of free women. Women, who were not married, had the legal right to live where they wanted. They could also join any profession that did not require any designation for males. They could enter into contracts to acquire or dispose property. This was called personalty (Kamensky 69). Personalty consisted of any movable properties such as cattle, cash and bonds. As long as they remained single, women could sue or be sued. They could serve as guardians as well as act as executors of states. After the revolution war, there was improvement in equality of inheritance status of women. State lawmakers, abolished the inheritance law that favored the eldest son. They advocated equal inheritance for all children. This favored the girl child as this was not the case earlier on. The legal status of women after marriage was different. She had legal rights, but no autonomy. On most occasions they depended on their husbands. The law called this coverture (Shields 89). Through marriage, the husband and the wife became one by law. It meant that the woman was incorporated as part and parcel of the man. Corveture assumed that the family worked better if the husband was the head of the family and had the control of the assets. A married woman could own property jointly with her husband. She could not own property on her own unless she signed a marriage settlement with her husband. Any property that a woman came with in the marria ge could be used by the husband in any manner without consulting her.Under the law of coverture, a woman had a right to be maintained in line with the status of the husband. If the husband refused this, the woman had a right to sue the husband. During the waiting period of the judgement, the woman could run up charges at the taverns and the husband was obligated to pay for them. However, women had no protection if their husbands proved irresponsible. In case, debtors confiscated the husbands properties, the woman was entitled to hold on to the necessities only. These were two dresses, a bed and cooking utensils (Weatherford 66).In terms of real property, there was a stricter law that governed women when compared to personalty. The husband could not sell realty that the wife brought into the marriage. He could use it, but not sell it without the consent of the wife. The woman also had realty rights to the real properties bought by the husband after their marriage. He could not mortga ge or sell them without her consent. Few buyers were ailing to enter into an agreement without the consent of the wife. They knew the wife had the right to retain the property in case of the death of her husband (Salmon 125).Women were entitled to dower rights after the death of their husbands. They could inherit a third of their husbands real property. The husband could leave more than this if he desired to. He could leave her the entire real estate. However, he could not leave her less of the share of the real estates.The dower legal tradition was carried over from the colonial time. These rules were meant to support the family as a whole. They worked when the families stayed together and fewer properties were being sold. They did not work in a society which was developing rapidly in terms of industrialization. In this era, lands changed hands frequently. In response to this, states began passing legal rights that equated married women to single ladies. These laws would favor a ca pitalistic economy whose basis is movable wealth (Shields 25).In terms of exercising democratic rights in voting, women were particularly discriminated on the basis of their gender. It assumed that if a married woman voted, this would be like the man voted twice. The assumption was that a married woman would vote in the same way as the husband. These discriminatory laws kept women away from seats of leadership.Men did not want to share power with women. No matter how a woman was, she could not vote. They assumed her vote would be influenced by the husband. In New Jersey, women who had property were allowed to vote. However, in 1807, lawmakers retracted this right. Women could not vote just as the freed black men. After the independence, women were given bigger freedom from abusive and idolatrous husbands. During the colonial period, divorce was almost impossible. However, after independence the state saw the need to end abusive marriages. Some states granted divorce while others li ke the south, permitted separate residence divorce. In the south, it was difficult to grant an absolute divorce because of the adulterous state of the husbands with the slave women.After the Revolution, child custody also changed. The courts surpassed the colonial laws that favored men in child custody disputes. They placed young children and daughters under the care of the mothers. The concept gave women power in their homesteads. On the other hand, men were given power in the market place. Women gained strength in the social status, which they used in the struggle for equality in the next century.Political, economic and social change that impacted women in turnThe most radical struggles in America are the struggle for full equality of women. The American Revolution ideas raised the expectations of women. It inspired demands for equality and establishment of female academies that would improve their education.By early 20th century women were now able to train for professionals and attend to college, though the number was not the same with men. Women began getting into professions that were male dominated like medical, corporate, law and clergy. Women were also able to initiate several institutions.The women economic rule increased drastically in the society because of the educational opportunities. The education women got helped them enroll in professional careers that were meaningful in the society. The women's salaries and wages increased although not as much as men. It was a success for them because it was a huge step from what was there before Revolution. Women resistance to vote also began to fall down as the women were granted the right to vote in 1869Women who made a Difference in the colonial societySome of the important women in the colonial society included Judith Sargent Murray. She was born in 1751 and died in 1820. Unlike other women, she neither taught in school nor was she an educational philosopher. However, she wrote wittingly in a plethora o f essays ranging from ethics, politics and equality. She is considered among the first women in America to advocate for the rights of women. Although she came from a wealthy family, she never had a chance of getting a decent education. Most of her knowledge was self acquired. This had happened to many girls at that time (Salmon 25). She wrote an essay, "On the Equality of the Sexes(Salmon 24). In her essay she challenged the fact that men were viewed to have a greater intellectual capacity than women. She argued that perceived difference in intellectual capacity was as a result of discrimination and prejudice. She said the perceived difference was because of the way the girl child was raised. Boys were given more opportunities to go to school while girls were not. Murray was of the opinion that the order of nature demanded equality among men and women. Men had corrup...

Pacific Ocean Overview Formation, Topography, and More

The Pacific Ocean is the largest and deepest of the worlds five oceans with an area of 60.06 million square miles (155.557 million square kilometers.) It stretches from the Arctic Ocean in the north to the Southern Ocean in the south. It also sits between Asia and Australia as well as between Asia and North America and Australia and South America. With this area, the Pacific Ocean covers about 28% of the Earths surface and it is, according to the CIAs  The World Factbook,  almost equal to the total land area of the world.  The Pacific Ocean is usually divided into the North and South Pacific regions with the equator serving as the division between the two. Because of its large size, the Pacific Ocean, like the rest of the worlds oceans, was formed millions of years ago and has a unique topography. It also plays a significant role in weather patterns around the globe and in todays economy. Formation and Geology It is believed that the Pacific Ocean formed about 250 million years ago after the break-up of Pangaea. It formed out of the Panthalassa Ocean that surrounded the Pangaea landmass. However, there is no specific date on when the Pacific Ocean developed. This is because the ocean floor constantly recycles itself as it moves and is subducted (melted into the Earths mantle and then forced up again at ocean ridges). Currently, the oldest known Pacific Ocean floor is about 180 million years old. In terms of its geology, the area encompassing the Pacific Ocean is sometimes called the Pacific Ring of Fire. The region has this name because it is the worlds largest area of volcanism and earthquakes. The Pacific is subject to this geologic activity because much of its seafloor sits above subduction zones where the edges of the Earths plates are forced down below others after a  collision. There are also some areas of hotspot volcanic activity where magma from the Earths mantle is forced up through the crust creating underwater volcanoes, which can eventually form islands and seamounts. Topography The Pacific Ocean has a highly varied topography that consists of oceanic ridges, trenches, and long seamount chains that are formed by hotspot volcanoes under the Earths surface. An example of these seamounts that are above the oceans surface are the islands of Hawaii.Other seamounts are sometimes below the surface and they look like underwater islands. The Davidson Seamount off the coast of Monterey, California is just one example. Oceanic ridges are found in a few places in the Pacific Ocean. These are areas where new oceanic crust is being pushed up from below the Earths surface. Once the new crust is pushed up, it spreads away from these locations.  In these spots, the ocean floor is not as deep and it is very young compared to other areas that are farther from the ridges. An example of a ridge in the Pacific is the East Pacific Rise. By contrast, there are also ocean trenches in the Pacific that are home to very deep locations. As such, the Pacific is home to the deepest ocean point in the world: the Challenger Deep in the Mariana Trench. This trench is located in the western Pacific to the east of the Mariana Islands and it reaches a maximum depth of -35,840 feet (-10,924 meters.) The topography of the Pacific Ocean varies even more drastically near large landmasses and islands. Some coastlines along the Pacific are rugged and have high cliffs and nearby mountain ranges, such as the west coast of the United States.Other coastlines have more gradual, gently sloping coastlines.Some areas, such as the coast of Chile, have deep, quickly dropping trenches near the coasts, while others are gradual. The northern Pacific Ocean (and also the northern hemisphere) has more land in it than the South Pacific. There are, however, many island chains and small islands like those in Micronesia and the Marshall Islands throughout the ocean. The largest island in the Pacific is the island of New Guinea. Climate The climate of the Pacific Ocean varies greatly based on latitude, the presence of landmasses, and the types of air masses moving over its waters. The sea surface temperatures also play a role in the climate because it affects the availability of moisture in the different regions. Near the equator, the climate is tropical, wet and warm throughout most of the year.The far North Pacific and far South Pacific are more temperate and have greater seasonal differences in weather patterns. Seasonal trade winds impact climate in some regions. The Pacific Ocean is also home to tropical cyclones in areas to the south of Mexico from June to October and typhoons in the South Pacific from May to December. Economy Because it covers 28% of the Earths surface, borders many nations, and is home to a wide variety of fish, plants, and other animals, the Pacific Ocean plays a major role in the worlds economy. It provides an easy way to ship goods from Asia to North America and vice- versa through the Panama Canal or the northern and southern ocean routes.A large portion of the worlds fishing industry takes place in the Pacific.It is a significant source of natural resources, including oil and other minerals. Which States the Pacific? The Pacific Ocean forms the western coast of the United States. Five states have a Pacific coastline, including three in the lower 48, Alaska and its many islands, and the islands that comprise Hawaii. AlaskaCaliforniaHawaiiOregonWashington Environmental Concerns A giant patch of floating plastic debris, known as the Great Pacific garbage patch or the Pacific trash vortex, is actually made up of two giant patches of plastic garbage, some of it decades old, floating in the Northern Pacific between California and Hawaii. The plastic is thought to have accumulated from fishing vessels, illegal dumping and other means over the decades from countries in North and South America and Asia. Currents have trapped the ever-growing debris in a vortex that varies in size. The plastic isnt visible from the surface, but some pieces have killed marine life who have become trapped in netting. Other pieces have become small enough to become digestible to animals and have entered the food chain, affecting hormone levels, which can eventually lead to an effect on humans who consume seafood. The National Oceanic and Atmospheric Administration notes, however, that there is currently no evidence that the human harm from microplastics from ocean sources is worse than that from other known sources, such as plastic containers. Sources Central Intelligence Agency. CIA - The World Factbook Pacific Ocean. 2016.Dianna.parker. â€Å"Garbage Patches: ORRs Marine Debris Program.†Ã‚  11 July 2013.

Hip Hop Culture And Rap Music - 996 Words

Over the past few years, hip-hop culture and rap music has stirred up controversy throughout America and it’s media. Whether it is Dr. Dre’s 1992 hit single â€Å"A Nigga Witta Gun† or Bobby Shmurda’s 2014 hit single â€Å"Hot Nigga† that boasts about shooting other African-Americans, it seems that the media has denounced the hip-hop culture and criticized them for the continuous increase on inner-city youth violence. If people would just listen closer to hip-hop’s message instead of assuming it has negative intensions, they will realize that hip-hop culture is simply a liberation movement was started and still ran mostly by the black inner-city youth in America. For years, the black inner-city youth has been oppressed through racial and economic situations and they believe that the hip-hop movement is the next civil rights movement in America. They have similar intentions as Martin Luther King did during the 1960’s civil rights moveme nt; their way of peaceful protest is through the four main areas involved in hip-hop culture: DJing, breakdancing, graffiti, and most importantly rap music (Romano). The East and West coast were always competing against each other through means of hop-hop. It was all about which region had the better DJs, graffiti artist, b-boys and b-girls, and MCs. Each element of hip-hop had a positive impact on American culture. B-boying and b-girling (breakdancing) was the beginning of the hip-hop movement and it ended lots of violent gang warfare becauseShow MoreRelatedRap Music And Hip Hop Culture1097 Words   |  5 PagesRap music has been around for many decades. Rap/hip hop is a  music genre that consists of a stylized  rhythmic music that usually accompanies rapping. Since rap music’s explosion, it took the industry and became the  important part of hip hop culture. It has advanced over time as a part of hip hop culture, which originated from urban youth in New York as a cul tural movement. Its original listeners were primarily African America and it has spread around the world and hip hop has come to be a part forRead More A Violent Message in the Art of Popular Culture Essay1679 Words   |  7 PagesA â€Å"Violent† Message in the Art of Popular Culture Many people believe that present-day music cause division, tension, and sometimes violence. However, it is acknowledged as art in popular culture. Art in popular culture revolves around action movies, television sitcoms, and provocative song lyrics, which have themes centered on explicit sexuality. Art in popular culture is embodied in music, dance, photography, and other artwork that embraces the ills of the world and acknowledges thatRead More Music Essay - America Needs Rap and Hip Hop1366 Words   |  6 PagesNeeds Rap and Hip Hop Ever since it became popular in the late eighties, hip-hop music has been a target of moral disapproval. Many critics have labeled the music as an offensive, vulgar, misogynist form of expression, which negatively influences its listeners, particularly children. Early in rap musics development concerned citizens and various government officials held protests against the release of certain rap albums. Rap musics opponents demanded strict censorship. But hip-hopRead MoreHip Hop And Hip Rap Music1144 Words   |  5 PagesHip hop music has delivered messages of freedom of expression, unity, peace, and protest against social injustices, for the past 30 years. But exactly when and where did it begin, and what impact has it had on our society? 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It was the original 12-inch single was 15 minutes of incontestable urban-playboy bragging. â€Å"Rapper’s Delight† was not the first single but, it is generally considered to be the song that made hip hop in the United States popularRead MoreHip Hop Culture And Culture1196 Words   |  5 PagesHip-Hop Culture and race have had a complicated relationship in the past two decades. It has been commonly referred to as â€Å"black music† and a reflection of black culture. However, recent studies done by the Mediamark Research Inc. showed that 60% of rap music buyers are white. With the emergence of white, Latino, Asian, and other rappers with diverse backgrounds on the Hip Hop scene it is important recognize the changing color of the genre and the stereotype it holds as â€Å"black music†. Black cultureRead More Hip Hop vs. Ethics Essay1665 Words   |  7 PagesEthics of The Music Industry Works Cited Not Included Hip-hop culture has been socially labeled as deviant, a counter-culture, un-American because of its lack of moral. Specifically, gangsta rap which glorifies guns, sex, violence, drug use and gang activity has been castigated. This type of rap promotes a nonconformist and rebel adaptive behavior. As a result, it gives hip-hop culture a deviant label. A simple definition of deviance is behavior that does not conform to group-shared norms;Read More Music - The Hip-hop Movement Essay1650 Words   |  7 PagesMusic - The Hip-hop Movement Hip-hop has become a new cultural phenomenon in North America and has become quite popular all over the world. Hip-hop began in the 1970s in New York City where it has its origins in the African-American community. 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On How American Companies Started Offshoring White and...

This report analyses how American Companies started offshoring or moving white collar and blue collar positions to other countries with low pay since the 1960’s. Also, the purpose of this report is to highlight the advantages and disadvantages of offshoring jobs to countries with low pay. This report will analyze how the consumers, communities, and corporations are beneficiated and/or affected. In the 1960’s American Companies started offshoring job positions to Asian countries, and Hispanic countries. American Companies started offshoring American Jobs because their business was more profitable in other countries, so in order for the companies to be closer to those countries American Companies started hiring employees in those countries.†¦show more content†¦Offshoring may occur inside the same business and involve movement of work to a different location of that company outside the United States, or to a different company altogether where wages are often lower and other conditions are favorable because they lower a companys overhead. Why do companies decide to offshore outsourcing? The major motivation as any one might suppose is to decrease costs and thus increase revenues. The manufacturing industry cost in the United States is four times higher than in China or India. Conversely, the difference in manufacture is three to one. Employees can be significan tly more industrious if they are equipped with the required tools and technology. Also, the lower rate of labor in emerging countries does not matter unless one also takes into account efficiency and quality. The profits of outsourcing American jobs is not only about decreasing costs but also increasing manufacture. But beyond profits and reduction of cost, companies anticipate advancing quality and productivity; decrease the extent of time required to generate new products; and respond to orders, complaints and inquiries from consumers. The loss of jobs was unavoidable after China entered the World Trade Organization in 2001. As part of the treatyShow MoreRelatedInternational Management67196 Words   |  269 Pagesbusiness unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY 10020. Copyright  © 2012 by The McGraw-Hill Companies, Inc. All rights reserved. Previous editions  © 2009, 2006, and 2003. No part of this publication may be reproduced or di stributed in any form or by any means, or stored in a database or retrieval system, without the prior written consent of The McGraw-Hill Companies, Inc., including, but not limited to, in any network or other electronic storage or transmissionRead MoreFundamentals of Hrm263904 Words   |  1056 Pagesaudio resources, WileyPLUS gives you everything you need to personalize the teaching and learning experience.  » F i n d o u t h ow t o M A K E I T YO U R S  » www.wileyplus.com ALL THE HELP, RESOURCES, AND PERSONAL SUPPORT YOU AND YOUR STUDENTS NEED! 2-Minute Tutorials and all of the resources you your students need to get started www.wileyplus.com/firstday Student support from an experienced student user Ask your local representative for details! Collaborate with your colleaguesRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesChristian Holdener, S4Carlisle Publishing Services Composition: S4Carlisle Publishing Services Printer/Binder: Courier/Kendallville Cover Printer: Courier/Kendalville Text Font: 10.5/12 ITC New Baskerville Std Credits and acknowledgments borrowed from other sources and reproduced, with permission, in this textbook appear on the appropriate page within text. Copyright  © 2013, 2011, 2009, 2007, 2005 by Pearson Education, Inc., publishing as Prentice Hall. All rights reserved. Manufactured in the UnitedRead MoreExploring Corporate Strategy - Case164366 Words   |  658 Pages22/10/2007 11:54 Page 599 Guide to using the case studies The main text of this book includes 87 short illustrations and 15 case examples which have been chosen to enlarge speciï ¬ c issues in the text and/or provide practical examples of how business and public sector organisations are managing strategic issues. The case studies which follow allow the reader to extend this linking of theory and practice further by analysing the strategic issues of speciï ¬ c organisations in much greater depthRead MoreOrganisational Theory230255 Words   |  922 Pagesbringing together the very diverse strands of work that today qualify as constituting the subject of organisational theory. Whilst their writing is accessible and engaging, their approach is scholarly and serious. It is so easy for students (and indeed others who should know better) to trivialize this very problematic and challenging subject. This is not the case with the present book. This is a book that deserves to achieve a wide readership. Professor Stephen Ackroyd, Lancaster Univers ity, UK This new

American Sign Language by Baker-Shenk, Charlotte L and Dennis Cokely Article

Essays on American Sign Language by Baker-Shenk, Charlotte L and Dennis Cokely Article The paper "American Sign Language by Baker-Shenk, Charlotte L. and Dennis Cokely" is a delightful example of an article on education. The articles revolve around discussing the importance of language in conveying important information, particularly messages, in various forms like spoken words, writing, and most importantly, hand signals. But what is more crucial is how a language is converted into a â€Å"tool† or a â€Å"mean† through which information can be delivered to the addressee accurately. This is particularly critical in that interpretations can vary extensively even when messages are still being conveyed through words, so how much more if physical signs and symbols are the only instruments to carry out a communication process. In the article, there is a strong assertion of words to contain â€Å"symbols and grammatical signals† (31) that stand for something else. Since deaf people only rely on symbols, there is a certain degree of precision required in transporting a message from a normal person to a deaf person. But, much concern should be placed upon the limitedness of variations in hand signals. Unlike words that could subtly be interpreted inside the mind, sign languages need to be represented by a hand signal, which could overlap other hand signals. Considering the fact that deaf people only depend on hand signals, it is fair to infer that there is a much lower level of emotion involved in their communication. Emotions are best expressed using spoken language. But, deaf people are only afforded to construe what they can â€Å"see†; nothing beyond it i.e. feelings or sensations. In other words, they are isolated within the realms of visual communication and perception. For instance, in delivering a eulogy or a sad dialogue, they are only served with the basic information; about what the speaker is talking about. Perhaps, the biggest challenge for ASL is to come up with an innovative hand signaling method that consolida tes both emotion and meaning.

Whispered Essay Topics Grade 9 Secrets

Whispered Essay Topics Grade 9 Secrets The Number One Question You Must Ask for Essay Topics Grade 9 Students ought to be responding frequently and discussing math difficulties and concepts with one another and the teacher. If they are going to be prepared for college and career, they must be able to effectively read, write, and verbally exchange subject-specific information at every grade level. The students then take some time to determine if they can find out the issue. Students in high school and college are anticipated to demonstrate a high amount of creativity and to go deeper in the topic they've chosen. Etutorworld tutors are extremely attentive and courteous. The absolute most difficult homework assignment that you've been given 48. Luckily, you have our top-class group of writers who can assist students and teach them how to pick the most suitable essay direction. Explain why you especially delight in a specific teacher. Before you freak out, have a second to check over these 22 topic suggestions for your paper. After you have settled on this issue, make certain you have sufficient original ideas about the subject. The website was made to be well-navigated with a user-friendly interface. If you are fortunate enough to land the suitable site, you will surely find several topics that are worth note. If you wish to come in really strong, you might go for a very controversial topic, like abortion. Before actually beginning to compose your essay, you have to select an issue to write about. You may decide to write on the issue you've already formed an opinion about. Write about your stance on the matter. Therefore, below are some basic tips that will help you in writing of good descriptive essay. One of the absolute most important steps of such assignments is to select a great topic. Well, the reply isn't too obvious here. Perhaps the most crucial thing you must not forget is that you're required to compose an essay instead of simply to describe something. Following that, you've got to keep in your mind several things. You were called on to take somebody else's place at the previous minute. Nonetheless, the start is usually the most difficult part. Kissing in public needs to be banned Men ought to be sent to a different planet. The purpose of education isn't to teach children things they will need to understand, it's to expose them to the glories of the human mind. Though people believe education is a correct and will make society, generally, a better place for everybody, others feel there's no legitimate approach to provide a free college education as colleges would still must be funded (likely through tax dollars). Even if you're a specialist in a particular field, don't be afraid to use and cite external sources. Although some say no cost public transportation would assist the environment and cut back traffic, others think absolutely free public transportation is too pricey, and the government can't afford to cover it. In such cases, you don't need to decide on topics that require plenty of research and preparation. Explain the reason it is helpful to organize your materials and activities. Among the countries that consistently outperformed every one of the nations in the math skills department is Japan. Writing about nuclear weapons is always an excellent idea. Another problem is the effect of fossil fuels on our environment. People are now overly dependent upon technology. Essay Topics Grade 9 - the Conspiracy Pick the period of life which you think is best and compose an essay arguing why it's the ideal time of life. You need to set up facts, possess the confidence and demonstrate the obvious evidence of your private viewpoint to certain phenomenon. To begin with, you are in need of a brief story with a great deal of dialogue. There are occasions when you're requested to deliver a persuasive speech in a short time period. Inside my experience, descriptive essays are only difficult in regards to deciding just what things to write about. Writing descriptive essay students need to be more personal and use their imagination to the complete extent. Writing in college often requires the shape of persuasionconvincing others that you've got an interesting, logical standpoint on the subject you're studying the matter, or topic, of an essay may be world war ii or moby dick a thesis must. These easy persuasive speech topics can be ready and delivered in a brief period of time. There may be plenty of pressure with a test in general, let alone whenever there is just one question. As soon as it is great in the event the topic gestates out of your own head, it's always alright to have a peek at a number of the sample suggestions and topics. Anyway, below, you will find topic that are excellent for both instances. Deciding on an effortless topic may prove to be an incorrect track since you might have difficul ties finding credible sources to support your views. Some people don't stop to consider items that may be recycled or reused. A lot of people go too far utilizing the expert services of plastic surgeons nowadays. The support team is going to assist you with more information in accordance with your tutoring needs and will assist you to decide on a completely free trial session. Is it true that the paparazzi help or hinder the goal of completely free press.

Walmart vs Amazon free essay sample

Oder winner and qualifiers â€Å"Today there are over 4,000 Walmart Stores in the U. S. and over 3,000 internationally. † In other side, Amazon is the world’s largest online retailer. so both of them must be covering the elements of business quite well. There are several aspects that I want to talk how they win orders from customers. First, both of them have a low price of their products. Second, they have fantastic quality management and customer services. Finally, their deliveries are satisfied by customers. First, both of them have a low price of their products. Wal-mart gives an advertisement that said â€Å"Low Prices. Every Day. Everywhere. † Wal-mart has focused on low cost leadership, low operation and production costs in order to ensure that each produce has the lowest possible price. Therefore, in customers mind, they will think Wal-mart equals to the lowest prices. There is a disadvantage of Wal-mart. If Wal-mart cannot provide the lowest price one day, then customers will be no need to shop at Wal-mart. We will write a custom essay sample on Walmart vs Amazon or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page For Amazon, its strategies of low price are totally different from Wal-mart. Customers can get the lowest price of products from Amazon because customers can compete with Amazon on Amazon. It means there are multiple prices for a product on Amazon. Then, you can find the lowest price. In addition, sometimes, Amazon will provide some price polices. For example, if customers bought products from Amazon. Then the price drops. Customers can get some refund from Amazon. Also, if customers buy products very often, they can be Amazon’s prime. Customers should pay about seventy dollars per year. Then, they can get cheaper price of the product compare with general customers. Moreover, customers can get free shipping or shipping in a shorter time of some products. Furthermore, customers can shop through using Amazon credit card. They can â€Å"get 3% back on anything they buy from Amazon, 2% back at gas   stations, restaurants, and drug stores, and 1% back on anything from any other retailer. † Second, they have fantastic quality management and customer services. Wal-mart has a strong focus on better quality. It worked with several hundred suppliers and products testing facilities. They will â€Å"test more than 5,250 products to ensure great value quality is equal to or better; conduct more than 2,700 consumers to compare the flavor, aroma, texture, color, and appearance of great value products; Change the formulas for 750 items including: breakfast ereal, cookies, yogurt, laundry detergent, and paper towels; and Introduce more than 80 new products, such as: thin crust pizza, fat free caramel swirl ice cream, strawberry yogurt, organic cage-free eggs, double stuffed sandwich cookies, teriyaki beef jerky and more, all at unbeatable prices. † From Amazon, it has customer product review under e ach product, so customers can see what other customers thought. They will know the product quality is good or bad. Then, they will decide whether they will buy it or not. Furthermore, it is very easy to return products to Amazon. Finally, their deliveries are satisfied by customers. Walmart can deliver product to your door, and the product price is the same as in store. From Amazon, as I mentioned before, customers can be the Amazon prime. Then, they can get free shipping or shipping in a shorter time. In additional, Amazon does international shipping. It is very convenient for international students. Furthermore, it can guarantee accelerated delivery. â€Å"Amazon. com offers Guaranteed Accelerated Delivery dates on select items when you choose Express shipping. If your order doesn’t arrive by the Guaranteed Accelerated Delivery date, your shipping charges will automatically be refunded. †

Tesco Goes Global free essay sample

Why did Tesco’s initial international expansion strategy focus on developing nations? There are valid reasons why Tesco decided to operate on developing countries as they planned to expand its business internationally despite its competencies in many aspects in terms of business operation and management right in its home market in the United Kingdom . These reasons have been proven effective after many years of recorded successes in their performance in the international markets As an initial step, venturing with local retailers in some Eastern European and Asian countries where there are few capable competitors at stake is very effective in carrying out its business plan with less efforts and threats as a result of political, social and economic resistance. Tesco simply avoided strong competition outside its country where marketing strategies might be powerful than it has. Its primary goal is to penetrate and establish a business before utilizing other strategies to compete in the market . We will write a custom essay sample on Tesco Goes Global or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page This means that their marketing strategy is effective as far as their research is concerned but that will not be so if utilized in countries known to have strong competitive advantage As a result, Tesco as one of the largest retailing company in the world has generated more business ventures in addition to what it already established in the United Kingdom having a in 2005 alone. Getting into global business became easy for Tesco after carefully analyzing the trend in international business. 2. How does Tesco create value in its international operations? There are factors that create value for Tesco: 1) the company devotes considerable attention to transferring its core capabilities in retailing to its new ventures, 2) the company hires local managers and support them with a few operational experts from the United Kingdom, 3) the company’s partnering strategy in Asia is a great asset because the companies Tesco has teamed up with are good and have a deep understanding of the markets in which they are participating, 4) the company and its partners bring equally useful assets to the venture which increases in the probability of success, and 5) the company focuses on markets with good growth potential but that lacks strong indigenous competitors. 3. In Asia, Tesco has a long history of entering into joint venture agreements with local partners. What are the benefits of doing this for Tesco? What are the risks? How are those risks mitigated? Tesco is able to share ideas and use ideas from the Asian companies. The risk is that the companies involved could pull out, steal Tesco ideas, or fail and leave Tesco with debt. The risk is mitigated by Tesco being involved only 50/50. 4. In March 2006, Tesco announced that it would enter the United States. This represents a departure from its historic strategy of focusing on developing nations. Why do you think Tesco made this decision? How is the U. S. market different from others Tesco has entered? What are the risks here? How do you think Tesco will do? Tesco observed how it competed with Wal-Mart in the United Kingdom and made an analysis that it would do just as well in the United States. The breakeven analysis would be achieved by the second year and the market in the United States has not seen a model like Tesco’s format. The United States is a different market because it is a developed country and has many competitors in all of its markets. The risk is that the United States competitors will beat out Tesco.

KPMG Essay Sample - One of the Best Ways to Enhance Your Resume

KPMG Essay Sample - One of the Best Ways to Enhance Your ResumeOne of the best ways to enhance your resume and the information contained within it is to acquire a KPMG Essay Sample. These are fantastic resources that allow you to be able to hone your abilities and pass your application through a rigorous screening process. This is one of the most significant tools when it comes to preparing for the business world.One of the greatest benefits that KPMG provides is the facility to create your own essay. You can input the facts and figures that you wish to include into your own essay and make sure that it is a fully formed piece of writing that will increase your likelihood of being accepted for the position. If you do not have the time to construct your own essay, then you may find the KPMG Essay Sample helpful in helping you craft an excellent one.You can also find KPMG Essay Sample online. There are several websites that offer KPMG Essay Sample as a resource to its visitors. The more sites that offer this resource to their users, the greater the probability that you will be able to utilize it effectively and find the most appropriate essay that will best suit your needs.It would be wise to visit several different essay sample sites and select one that you feel will best meet your specific needs. It would be beneficial to discuss your specific needs with the company that is providing you this service so that you are provided with information regarding the essays that will best suit your needs.When you find the essay sample that will work best for you, take a look at the essay and compare it to the original text so that you are able to make the most appropriate changes. The best way to be certain that you are making the changes you need is to sit down and sit with a friend who is a writer so that you are able to ensure that you are making the changes you require.If you are seeking to improve your skills and this may be through working with Kevin Thomas, a great r esource that you may want to utilize is the KPMG Essay Sample. KPMG has an excellent selection of people that work in its office to help candidates to be able to produce the best essay possible. If you decide to create your own essay, you can be assured that the job will be completed.These days, the internet is the number one venue to find great tips and information about how to go about doing your job search successfully. If you decide to go online and use the many services that are available, you will find that there are some terrific opportunities in becoming employed.

ACCT 712 Essays

ACCT 712 Essays ACCT 712 Essay ACCT 712 Essay ACCT 712 Final Exam 1. Net cash will be different from a companys net income because of the changes in working capital (inventories, receivables, etc. ) which is derived in the operating flows on a cash flow statement. By taking net income and making adjustments to reflect the changes, net cash flow from operating section will show how cash was generated. Another main reason is the translation process from accrual accounting to cash accounting because for example revenue reported on a accrual basis may not have been collected but on the cash flow statement and changes in cash is accounted for. For the operating section of the cash flow (CF) statement a positive sign will show high quality and identifies that the cash is flowing is available to pay operating expenses. For the investing section of the CF statement a negative sign will usually show investing of capital expenditures, investments, acquisitions. For a growing company a negative investing flow is preferred to show grow potential. Lastly, the financing section of the CF statement should show a positive to be evidence in the ability to pay debts or other flows. A growing company would show negative cash low due to the start up of taking out debt to finance capital within a growing company. Investing and financing sections for a growing company will likely show a negative due to the growth potential and start up of limited cash flows available. Sale proceeds from a sale of accounts receivable will result in a gain on sale affecting the balance sheet, income statement, CF statement. 2. Intrinsic value method is the difference between the market price and the preset strike price at any point in time. It represents the amount realized by the option holder, if exercised. Also known as the true value of a companys stock. Fair value method total compensation expense is computed based on the fair value of the options expected to vest on the date the options are granted to the employees. Estimation is done by using an option-pricing model such as the Black- Scholes to estimate fair value. From a investors perspective, the fair value method is preferred because of reporting more transparency to investors as well as restoring market confidence in financial reporting. This method requires expensing all stock options by allocation when the service is performed. In addition, by valuing at fair value, it appears consistent and comparable to the end user of a financial statement. From an companys perspective, the intrinsic value is favored over the fair value method because when employees are granted the stock options, it is reported as compensation expense. But due to the intrinsic value method, most employee stock plan option at the measurement date is zero because the option is set equal to the market price at the date that the options are granted. Thus, showing no compensation expense and only a foot note disclosure. In my opinion, I prefer the ntrinsic value method because accounting is based on present values that are realized not assumptions or estimates of values by using an option-pricing model. 3. arrangement Step2: Do the continuing cash flows result from a migration or a continuation of activities? No, the royalty agreement does not provide for a migration or a continuation of activities. The revenue-producing activities and cost generating activities of the component before the disposal transaction were the manufacturing and sale of medical devices. No continuance of those activities after the disposal ransaction; therefore, the cash flows associated with the royalty fee are indirect cash flows. Accordingly, Step 3, an evaluation of the significance of the continuing cash flows, is not necessary. Step 4: Is there significant continuing involvement in the operations of the disposed component? No ability to significantly influence is based on the insignificance of the royalty agreement to the overall operations of the disposed component. Also, the ongoing entity is involved in the operations of the disposed component is limited to the ability to receive Just a royalty for five years. Lastly, no rights by the agreement enable the ongoing entity to exert significant influence over the disposed component. Thus, the continuing cash flows are indirect cash flows and the ongoing entity will not have any significant continuing involvement in the operations of the disposed component, this will be classified as a discontinued operation. . FASB is looking to make changes to lease accounting that would affect almost every organization. Lessees would be required to recognize in their balance sheets an asset representing the right to use the leased property over the estimated lease erm and a liability to make estimated future lease payments for each lease under this proposed capital lease method. This would ultimately eliminate the accounting and reporting of leases classified as operating leases. This impact could face timing recognition issues for example study analysis of financial data reveals that the proposal would depress company profits, economic growth and financial stability because it does not accurately reflect the economics of the lease transaction. 5. The three motivations for earnings management: 1) Compensation compensation is the driving force in management especially alary bonuses, whether pay is linked to performance, or controlling operating results compensation is very important to be profitable in a large part to motivation manipulation. For example, a more high-powered compensation is necessary to incentivize effort when earnings management is possible. 2) Covenant violation- by violating covenants this can cause interest rate to increase. Managers that violated covenants can avoid default by making income- increasing accounts choices. Such actions may improve the firms bargaining positions in cases of renegotiations. As a result, this usually leads to higher cost of orrowing or new restrictive covenants. ) Provide window dressing for IPO This relates to market incentives to manage earnings when there is a connection between reported earnings and the companys market value. Managers can use accounting discretion to increase earnings in the periods affecting an initial public offerings or a seasoned equity offerings to build also decline following offerings. The difference between real earnings management and accounting earnings management is real earnings management involves discretionary spending, manipulation of p roduction, selling of assets, stock options, or repurchase stock. Accounting earnings management is the way real earnings is accounted for within classifications, for example discretionary accruals or management buyouts. Earnings management is not necessarily bad from the shareholders perspective because by allowing managers to manipulate earnings figures mangers can meet a pre-specified target. But abusive earnings management would be considered bad due to the excessive income smoothing. Different methods used by managers can be very complex and confusing, which makes it very difficult for shareholders to pick up on accounting frauds before they happen.

Concepts of Democracy in Iran essays

Concepts of Democracy in Iran essays In February of 1979, perhaps the most relevant and overwhelming revolution of the twentieth century was executed in Iran. The Islamic Revolution, as it was known, would forever change the face of politics in not only Iran but also the entire Middle East and produce political and social aftershocks that would be felt around the world. Almost two months after the revolution, the Pahlavis monarchy that had been in power for over half a century was replaced with the Islamic Republic, with the approval of over ninety-five percent of Iranians. (Joseph 2000, 307) The republic was more able to serve the predominantly Muslim makeup of Iran than the monarchy, which many claimed excluded the majority from political participation. In the twenty-three years since that transition, the issue of whether or not democracy exists in Iran has been discussed and debated extensively. When one looks at the current state of government in Iran, it is evident that the Islamic Revolution has produced a true d emocracy in Iran. The idea of democracy is defined as "a government that is periodically elected from time to time and thus controlled by the people who live under it. Under a democracy, the people rule either by direct vote at public meetings or indirectly through the election of certain representatives to govern them." (Avis 1983, 314) Iran seems to fit that definition. When compared to countries considered true democracies, such as the United States and Canada, it is obvious that numerous differences exist between those democracies and that of Iran's. However, while these differences make Iran unconventional compared to the governments of the Western powers, it does not remove Iran from the classification of a democracy. Perhaps the best way to display the legitimacy of Iran's democratic status is to draw parallels between Iran and the more accepted Western model ( Canada, the United States, and Britain) that is commonly associated with democracy....

Recommondation letters for University application Essay

Recommondation letters for University application - Essay Example The results of the student’s assessment tasks have revealed that strengths in the areas of critical thinking, problem-solving, and thinking outside the box have been manifested effectively. On the other hand, there are still areas to be improved such as determining policy implications, which I am sure, could be developed through immersion to higher course modules. With innate enthusiasm and genuine interest on the subject, I am confident that Name of Student would continue to exhibit exemplary academic performance, in conjunction with the knowledge, abilities and skills gained in the course and in other course modules of the identified academic level. The objective evaluation and assessment of the applicant’s previous academic performance, as duly noted and acknowledged, would be highly appreciated given that future contribution to your academe’s mission and ideals would surely be mutually beneficial. It is one’s privilege to recommend Name of Student to the course currently being pursued from your academic institution based on the highly commendable academic performance exhibited during my course, the International Corporate Finance. Said student rose above the rest due to the consistency by which above average results in performance were exemplified. The student was observed to be highly focused on the theoretical concepts presented in the course module which resulted in meritorious ratings and scores. The results of assessment tasks ranging from the mid-semester test, a course project, and the final exam confirmed the dedication and amount of extensive time and effort placed on the subject. Students of this caliber have consistently proven that skills in time management, critical and analytic reasoning, and comprehensive understanding of financial theories assist in the applications needed for future endeavors. In this regard, I am sure that your institution would recognize that

INFLUENCE OF LABELED ARTIFICIAL INGREDIENTS IN CERTIFIED ORGANIC Dissertation

INFLUENCE OF LABELED ARTIFICIAL INGREDIENTS IN CERTIFIED ORGANIC PRODUCTS ON SALE - Dissertation Example Thus, the proponent would like to address the following question at the end of the study. Are customers satisfied with the artificial ingredients mixed with organic products? I have to rely on my supervisor when it comes to the implementation of the actual study most particularly in formulating questions in order to generate answers or responses from the respondents regarding their satisfaction level with artificial ingredients in organic foods. The supervisor should therefore have substantial knowledge in organic foods and including the remarkable impacts of artificial ingredients on organic foods. Background This study is about finding significant customers’ responses on labeled artificial ingredients in certified organic products on sale. This primarily would find out specific customers’ stand on issues about artificial ingredients being mixed with certified organic products. Thus, this is a specific marketing activity aiming to understand customers’ buying be haviour especially on organic products mixed with artificial ingredients. In marketing, it is important to understand the point of view of customers because it would exactly tell about the areas, in which the marketers should substantially do the necessary strategies that would enhance products in various aspects and eventually create needs of certain product offerings (Boone and Kurtz, 2011; Kotler et al., 2008). In line with this, it is a great area of concern to find out some points of reference and eventually evidences to understand the influence of labeling organic foods with artificial ingredients. Primarily, it is important to know specific response from the customers regarding this issue. After all, customers have substantial ideas about organic products and even important reasons of buying them. Natural products are identified as either 100 percent organic and no artificial which means all ingredients are organic and no artificial components, 95 percent components are organ ic (organic), 75 percent components are organic (created with organic), and 70 percent components are natural (organic parts). For example, dairy products are organic when their productions primarily employed organic foods (Flack, 2011). This means the livestock in which milk production takes place should be given with only natural foodstuffs and no artificial foods or chemicals should be employed. In this way, the customers will be ensured that the dairy products they are using come from natural process of production. However, the idea about organic products is not only focused on this situation. Some organic raw materials are substantially processed. In this case, they are highly susceptible to be mixed with artificial ingredients for the purpose of either enhancing their tastes, quality or longevity, just to name some of the most important reasons. For instance, there are many finished products available in the market, produced with mixed organic and artificial ingredients leadin g to different flavours (Schlosser, 2012). At some point, combining artificial ingredients in the production of organic products would help increase productivity. The government seeks to ensure the welfare of the people by providing substantial food in their table through increased food production. For example, Organic Trade Association (OTA) amendment to substantially use synthetic materials in the production of foodstuffs that include organic materials, and allow the US Department of Agriculture to add other

Outline Of Critique Of W E B Dubois History Essay

Outline Of Critique Of W E B Dubois History Essay W.E.B. DuBois, is one of the greatest African American thinkers, oraters and writers of history. His works are often bold assassinations of the development of the Black, former slave class in the US, through periods were they repeatedly faced bold and subtle racism but were simultaneously expected to be successful, because laws were, better than they used to be. DuBois work The Souls of Black Folk, though constituent of several divergent essays is to many the source and center of nearly all his messages regarding the truth telling that needs to be done, in history to properly place the plight of Blacks into the context and even to some extent the present. According to the editor of the W.E.B. DuBois reader, which republished the whole of The Souls of Black Folks in its pages the works purpose is;to transcend the pain and liabilities of the past while remembering and restoring the power of the African American heritage- and this theme, à ¢Ã¢â€š ¬Ã‚ ¦runs throughout The Souls of Black Folk. No work before or since has met the challenge so well. (Sundquist 99) Summary As was stated in the introduction The Souls of Black Folk,consists of several thematic essays regarding the position and reality of black life through its history in the US. Each work discusses a theme of necessary report and honesty. According to DuBois himself, in his forethought to his collection he ..sought here to sketch, in vague, uncertain outline, the spiritual world in which ten thousand thousand Americans live and strive. (DuBois 100) The first two essays discuss the meaning of emancipating to blacks, and its aftermath. The third chapter deals with the relatively slow progress of personal leadership, criticizing heavily the president of the Tuskegee Institute, for capitulating to the idea that trade skills rather than intellectual development is the necessary next step in the development of blacks. In two additional chapters he juxtaposes the world of blacks in and outside what he calls the veil i.e. the black world and black men in the white world, and dealing specifically with how such a color line as it exists could realistically train black men to live productive lives. He then covers black poverty in two chapters and closes with a chapter on what he calls the, present relations of the sons of master and man. (Dubois 100) Black Spirituals as Thematic Introductions It as been pointed out by many that Dubois use of black spirituals to open the themes of his essays was masterful in several ways, in part because it sets the tone for how the theme to be discussed realistically played a part in the lives of blacks, as such spirituals were often the only form of mass communication available to black men and women during large periods of their history in the US. Additionally, he has been praised for their use because they cannot be found anywhere else, as an oral tradition, forced by the illegality and if not then the unconventional allowance of literacy among blacks. The black spiritual loses is power as those who have used it to communicate joy and woe begin to die off, as with all other oral traditions, the death of people often marks the death of tradition, if such tradition is not communicated effectively to the next generation. This loss, is substantial and in some ways DuBois purpose is to stress the deeper meanings of these spirituals by intel lectual and political discussion, that he as an educated African American can do. Most importantly an educated African American man, who unlike Washington, was willing to tell the truth, rather than capitulate to the standards of white society, in his beliefs assertions and expectations of his brethren. A foundational example, and theme that pervades the work can be seen in the spiritual he uses to introduce the theme of chapter 2, Of the Dawn of Freedom. Careless seems the great Avenger;/Historys lessons but record/One death-grapple in the darkness/Twixt old systems and the Word;/Truth forever on the scaffold,/Wrong forever on the throne; (DuBois 107) The chapter stresses the extreme juxtaposition of legal emancipation, following his first chapter which discusses the great hope that emancipation and freedom would be real, and the lack of real systems to allow for the development of black men and women that follow it. DuBois makes clear that the hope was met with constant dashing, a s the reality of the world of blacks was constantly stunted by traditions, fear and racially motivated systems that still barred blacks from success and the expression of free will. Truth Telling There is no better chapter to discuss with regard to truth telling in DuBois work that that which adamantly attacks Booker T. Washington. Washington, in the eyes of many whites (and even some blacks) had the most logical and rational response to the development of blacks in society. These men and women would need to be trained to do work, work that is demonstrative of their previous restricted options. Washington believed that the black race would be most successful if instead of fighting for the right to hold positions and vocations that had been previously reserved only for the majority, they would seek to work with their hands and train to make those works more productive. To DuBois and other intellectuals this was an assault on blacks as it continued to stress that their abilities were less than those of whites and perpetuated the idea that most blacks would not be able to hold real positions of vocational power, such as those achieved through traditional white only higher educat ion. DuBois stresses that Washingtons capitulation, offering one of the only advanced education options for blacks as a trade school, that did not stress the need to develop intellectually was paramount to supporting white society, as blacks had always done. The Tuskegee institute did not train the first round of black attorneys, doctors, professors, entrepreneurs or anything like them it continued to train blacks to provide services to whites, only to do it more scientifically and better. Not only that but Washington came to a position of influence precisely at time when it might have been possible to begin to offer blacks better options than trade training and yet he chose to capitulate, and as the only scale offering of any advanced education to blacks his school succeeded and his ideology of a, à ¢Ã¢â€š ¬Ã‚ ¦programme of industrial education, conciliation of the South, and submission and silence as to civil and political rights, was supported. (DuBois 122) DuBois, chose to chal lenge Washington, who was seen by many as one of if not the most important black man of his time as a capitulator who chose to teach complacency over change. This is not DuBois telling a wrongful truth of the white race, it is him attacking a man of his own race for buying and selling the black man limitations rather than real fruits of freedom. In Washingtons own words there is a tell tale truth to Dubois frustration, with him and others who would continue to hold freed black men and women to standards that were not inclusive of their real abilities to progress. In the economy of God there is but one standard by which an individual can succeedthere is but one for a race. This country demands that every race shall measure itself by the American standard. By it a race must rise or fall, succeed or fail, and in the last analysis mere sentiment counts for little. During the next half century and more, my race must continue passing through the severe American crucible. We are to be tested in our patience, our forbearance, our perseverance, our power to endure wrong, to withstand temptations, to economize, to acquire and use skill; in our ability to compete, to succeed in commerce, to disregard the superficial for the real, the appearance for the substance, to be great and yet small, learned and yet simple, high and yet the servant of all. This, this is the passport to all that is best in the life of our republic, and the Negro must possess it, or be debarred. (Denton 189) According to Washington, Negroes in America must face the reality of the American system, work within it and stop or refrain from seeking higher (unreal) answers to their options to succeed. Washington believed that there would be a time when challenging these roles was an option, but right now blacks needed to suck it up and excel at what was offered them, trades. To DuBois, this was offensive, as it belittled blacks and gave them little if any hope for change, and any real fundamental application of the strides made from emancipation or the frustration of reconstruction. DuBois stresses that there are many who criticize Washingtons capitulation, but that he chooses not to, because there is danger in silence; But the hushing of the criticism of honest opponents is a dangerous thing. It leads some of the best of the critics to unfortunate silence and paralysis of effort, and others to burst into speech so passionately and intemperately as to lose listeners. (DuBois 124) DuBois, stres ses that he and other opponents of Washingtons policies and ideologies would like to see the silence end and the cry for and allowance of three essential things, for Blacks, in America 1. The right to vote. 2. Civic equality. And 3. The education of youth according to ability. (DuBois 128) Conclusion DuBois work The Souls of Black Folk is a fundamental document that should be read and understood by all who have any interest in black history and the way in which this history is portrayed. DuBois, unlike many mainline thinkers is demonstrative of a strong, educated black man worthy of praise and capable of intellectual musings regarding a whole group of people who were fundamentally silenced for most of their history in this nation. The use of the spiritual aspect as the thematic source of the work is also an essential strength, as even though many of DuBois words are wholly secular in nature the ideologies that he attests to should have a firm place in the spiritual character of hope, hope for change and hope for voice.

Amy Tans Mother Tongue and Jimmy Santiago Bacas Coming Into Language

Amy Tan's Mother Tongue and Jimmy Santiago Baca's Coming Into Language In the course of reading two separate texts it is generally possible to connect the two readings even if they do not necessarily seem to be trying to convey the same message. The two articles, â€Å"Mother Tongue† by Amy Tan, and â€Å"Coming Into Language† by Jimmy Santiago Baca, do have some very notable similarities. They are two articles from a section in a compilation about the construction of language. The fact that these two articles were put into this section makes it obvious that they will have some sort of connection. This essay will first summarize the two articles and break them down so that they are easily comparable; also, this essay will compare the two articles and note similarities and differences the texts may have. The first article is â€Å"Mother Tongue† by Amy Tan. The author tells a story of her relationship with her mother whose English is poor in comparison to that of most Americans. The author is well versed in English since she was schooled in the United States. (Tan 37) The author begins with an introduction to her mother’s style of language. She explains that it is her language that she and her mother share, and it is a â€Å"language of intimacy.† (36) Tan makes sure to point out that it is not difficult for her to understand what her mother says. After this introduction Tan begins to tell the reader about stories of how her mother’s limited English had affected her. She writes that she had been ashamed of her mother’s unintelligible English. Her story is about a time when she had to make a phone call for her mother and how she had noticed the way others passed her mother off as a nuisance. Her next story had a similar... ...eers slightly when he goes back to when he was seven after describing a time when he was seventeen. He also tells the story completely through his own eyes, while Tan attempts to see things as her mother does. This is the main difference between the two articles. The conclusions that can be drawn based on the two articles are similar as well. Both articles seem to conclude that language shouldn’t be a barrier for those who do not have a complete grasp of it. Baca wishes that those who are illiterate would try to learn to write because writing can help unleash emotions, while Tan wants people to understand that her mother is not disabled, but rather enriched with her knowledge of English. Both arguments that are presented are convincing. These arguments can appeal to a wide range of people and motivate the general public to be more understanding.

Notes on Sociology

Choosing a research method Webb, R. , Westergaard, H. , Trobe, K. , Steel, L. , (2008) AS Level Sociology, Brentwood: Napier Press p. 162 Sociologists use a range of different research methods and sources of data to collect information and test their theories. In this Topic, we shall identify the main methods and sources used in Sociology. We shall also look at the different types of data that these methods produce. We shall also examine the factors that influence sociologists’ choice of what topic they research, and at some of the main practical, theoretical and ethical (moral) factors that affect their choice of which methods to employ.Types of data P. 163 Sociologists use a wide variety of different methods and sources to obtain data (information or evidence) about society. To make sense of this variety, we can classify them into: †¢ Primary and secondary sources of data. †¢ Quantitative and qualitative data. Primary and secondary sources of data Primary data is i nformation collected by sociologists themselves for their own purposes. These purposes may be to obtain a first – hand ‘picture’ of a group or society, or to test a hypothesis (an untested theory).Methods for gathering primary data include: †¢ Social surveys: these involve asking people questions in a written questionnaire or an interview. †¢ Participant observation: the sociologist joins in with the activities of the group he or she is studying. †¢ Experiments: sociologists rarely use laboratory experiments, but they sometimes use field experiments and the comparative method. A big advantage of using primary data is that sociologists may be able to gather precisely the information they need to test their hypotheses.However, doing so can often be costly and time consuming. Secondary data is information that has been collected by someone else for their own purposes, but which the sociologist can then use. Sources of secondary data include: †¢ O fficial statistics produced by government on a wide range of issues, such as crime, divorce, health and unemployment, as well as other statistics produced by charities, businesses, churches and other organisations. †¢ Documents such as letters, diaries, photographs, official (government) reports, novels, newspapers and television broadcasts.Using secondary data can be a quick and cheap way of doing research, since someone else has already produced the information. However, those who produce it may not be interested in the same questions as sociologists, and so secondary sources may not provide exactly the information that sociologists need. Quantitative and qualitative data Quantitative data refers to information in a numerical form. Examples of quantitative data include official statistics on how many girls passed five or more GCSEs or on the percentage of marriages ending in divorce.Similarly, information collected by opinion polls and market research surveys often comes in t he form of quantitative data – for example, on the proportion of the electorate intending to vote for a particular party or how many people take holidays abroad. Qualitative data, by contrast gives a ‘feel’ for what something is like – for example, what it feels like to get good GCSE results, or for one’s marriage to end in divorce. Evidence gathered by using participant observation aims to give us a sense of what it feels like to be in that person’s ‘shoes.These methods can provide rich descriptions of these people’s feelings and experiences. Factors influencing choice of method P. 164 Given the wide range of methods available, how do we select the right one for our research? Different methods and sources of data have different strengths and limitations and we need to be able to evaluate these when selecting which to use. We can look at these strengths and limitations in terms of a number of practical, ethical (moral) and theore tical issues. Practical issues Different methods present different practical problems. These include: Time and moneyDifferent methods require different amounts of time and money and this may influence the sociologists’ choice. For example, large – scale surveys may employ dozens of interviewers and data – inputting staff and cost a great deal of money. By contrast, a small – scale project involving a lone researcher using participant observation may be cheaper to carry out, but it can take several years to complete. The researcher’s access to resources can be a major factor in determining which methods they employ. A well – known professor will probably have access to more research funds than a young student, for example.Requirements of funding bodies Research institutes, businesses and other organisations that provide the funding for research may require the results to be in a particular form. For example, a government department funding re search into educational achievement may have targets for pass rates and so require quantitative data to see whether these targets are being achieved. This means the sociologist will have to use a method capable of producing such data, such as questionnaires or structured interviews. Personal skills and characteristicsEach sociologist possesses different personal skills, and this may affect their ability to use different methods. For example, participant observation usually requires the ability to mix easily with others as well as good powers of observation and recall, while in – depth interviews call for an ability to establish a rapport (relationship of empathy and trust) with the interviewee. Not all sociologists have these qualities and so some may have difficulty using these methods. Subject matter It may be much harder to study a particular group or subject by one method than by another.For example, it might prove difficult for a male sociologist to study an all – female group by means of participant observation, while written questionnaires may be useless for studying those who cannot read. Research opportunity Sometimes the opportunity to carry out research occurs unexpectedly and this means that it may not be possible to use unstructured methods such as questionnaires, which take longer to prepare. For example, a Glasgow gang leader offered ‘James Patrick’ (1973) the chance ‘out of the blue’ to spend time with his gang.With little time to prepare, ‘Patrick’ had no option but to use participant observation. In other circumstances, the researcher may have been able to set up the research opportunity carefully beforehand and have plenty of time to select their methods. P. 165†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Ethical issues Ethics refers to moral issues of right and wrong. Methods that sociologists use to study people may raise a range of ethical questions. The British Sociological Association s ets out guidelines for the conduct of research, including the following principles: Informed consentResearch participants (the people being studied) should be offered the right to refuse. The researcher should also tell them about all relevant aspects of the research so that they can make a fully informed decision. Consent should be obtained before research begins, and if the study is lengthy, again at intervals throughout the process. Confidentiality and privacy Researchers should keep the identity of research participants secret in order to help to prevent possible negative effects on them. Researchers should also respect the privacy of research participants.Personal information concerning research participants should be kept confidential. Effects on research participants Researchers need to be aware of the possible effects of their work on those they study. These could include police intervention, harm to employment prospects, social exclusion and psychological damage. Wherever p ossible, researchers should try to anticipate and prevent such harmful effects. Vulnerable groups Special care should be taken where research participants are particularly vulnerable because of their age, disability, or physical or mental health.For example, when studying children in schools, researchers should have regard for issues of child protection. They should obtain the consent of both the child and the parent, and they should provide information in language that the child can understand. Covert research Covert research is when the researcher’s identity and research purpose are hidden from the people being studied. This can create serious ethical problems, such as deceiving or lying to people in order to win their trust or obtain information. Clearly, it is impossible to gain informed consent while at the same time keeping the research or its purpose secret.However, some sociologists argue that the use of covert methods may be justified in certain circumstances. These may include gaining access to areas of social life closed to investigation by secretive, deviant or powerful groups. Theoretical issues This refers to questions about what we think society is like and whether we can obtain an accurate, truthful picture of it. Our views on these issues will affect the kinds of methods we favour using. Validity A valid method is one that produces a true or genuine picture of what something is really like.It allows the researcher to get closer to the truth. Many sociologists argue that qualitative methods such as participant observation give us a more valid or truthful account of what it is like to be a member of a group than quantitative methods such as questionnaires can. This is because participant observation can give us a deeper insight through first hand experience. Reliability Another word for reliability is replicability. A replica is an exact copy of something, so a reliable method is one which, when repeated by another researcher, gives the s ame results.For example, in Physics or Chemistry, different researchers can repeat the same experiment and obtain the same results every time. In Sociology, quantitative methods such as written questionnaires tend to produce more reliable results than qualitative methods such as unstructured interviews. p. 166 Representativeness Representativeness refers to whether or not the people we study are a typical cross – section of the group we are interested in. Imagine, for example, that we want to know about the effects of divorce on children.It would take a great deal of time and money to study every child of divorced parents, and we might only be able to afford to study a sample of, say, 100 such children. However, if we ensure that our sample is representative or typical of the wider population, we can then use our findings to make generalisations about all children of divorced parents, without actually having to study all of them. Large – scale quantitative surveys that use sophisticated sampling techniques to select their sample are more likely to produce representative data.Methodological perspective Sociologists’ choice of method is also influenced by their methodological perspective – their view of what society is like and how we should study it. There are two contrasting perspectives on the choice of methods: positivism and interpretivism. Positivists – prefer quantitative data, seek to discover patterns of behaviour, see Sociology as a science. Interpretivists – prefer qualitative data, seek to understand social actors’ meanings, reject the view that Sociology is a science.Why do positivists and Interpretivists prefer different types of data? Positivists and Interpretivists collect and use different types of data: positivists prefer quantitative data, while Interpretivists prefer qualitative. This is because they make different assumptions about the nature of society and how we should study it. Positivists: †¢ Assume that society has an objective factual reality – it exists ‘out there’, just like the physical world. †¢ Society exerts an influence over its members, systematically shaping their behaviour patterns. Positivist research uses quantitative data to uncover and measure these patterns of behaviour. †¢ By analysing quantitative data, positivists seek to discover the objective scientific laws of cause and effect that determine behaviour. †¢ Positivists thus prefer questionnaires, structured interviews, experiments and official statistics. These produce data that is both reliable and representative. Interpretivists: †¢ Reject the idea of an objective social reality – we construct reality through the meanings we give to situations, not the product of external forces. Our actions are based on the meanings we give to situations, not the product of external forces. †¢ Interpretivist research uses qualitative data to uncover and describe the social actor’s ‘universe of meaning’. †¢ By interpreting qualitative data, Interpretivists seek to gain a subjective understanding of actors’ meanings and ‘life worlds’. †¢ Interpretivists thus prefer participant observation, unstructured interviews, and personal documents. These produce data that is valid. Functionalists and Marxists often take a positivist approach.They see society as a large – scale (macro – level) structure that shapes our behaviour. By contrast, interactionists favour an interpretivist approach. They take a micro – level view of society, focusing on small – scale, face – to face interactions. The sociologist’s theoretical perspective is usually the most important factor when choosing which method to use. Whenever possible, they will want to obtain the type of data – quantitative or qualitative – that their perspective views as most appropriate. However, practical and ethical factors usually limit the choice of method. Just because a sociologist prefers a particular kind of data, doesn’t mean that they can simply go ahead and gather it. Time, resources, access, consent, privacy and so on are all constraints on their choice. Finally, even sheer chance may determine the method used. For example, David Tuckett (2001) describes how one postgraduate Sociology student found himself taken ill with tuberculosis and confined to a hospital ward, so he used this as an opportunity to conduct a participant observation study.Choice of topic p. 167. Before choosing which method to use, sociologists need to decide what topic they wish to study. Several factors influence their choice: Theoretical perspective The sociologist’s theoretical perspective is a major influence upon their choice of research topic. For example, a New Right researcher may study the effects of welfare benefits on the growth of lone – parent famili es, since the idea of welfare dependency is central to their standpoint.By contrast, a feminist researcher is more likely to choose to study domestic violence, as opposition to gender oppression lies at the heart of Feminist theory. Society’s values Sociologists themselves are part of the society they study and thus are influenced by its values. As these values change, so does the focus of research. The rise of Feminism in the 1960s and 1970s led to a focus on gender inequality and the environmentalist concerns of the 21st century have generated interest in ‘green crimes’ such as serious pollution or the unlawful transport of nuclear material.Funding bodies Most research requires funding from an external body. These bodies include government agencies, charitable organisations and businesses. As the funding body is paying for the research, it will determine the topic to be investigated. For example, one of the major social concerns of New Labour governments after 1997 was the ‘social exclusion’ of some disadvantaged groups. As a result, government departments were keen to fund research projects to investigate the causes and effects of social exclusion. Practical factorsPractical factors, such as the inaccessibility of certain situations to the researcher, may also restrict what topic they are able to study. For example, although sociologists may wish to study the ways in which global corporations make their decisions, this may not be possible because these are made in secrecy. Summary Sociologists test their theories using quantitative or qualitative data. Sociologists obtain primary data themselves, using methods including questionnaires, interviews and observation. Secondary data are produced by others but used by sociologists.In choosing a method, sociologists take several issues into account: †¢ Practical issues include time and funding. †¢ Ethical issues include whether the researcher deceives the subjects. †¢ Theoretical issues include validity (does the method give a truthful picture? ), reliability (can it be replicated? ) and representativeness (does it study a typical cross – section? ). Perspective also affects choice of method. Positivists prefer quantitative data; interpretivists favour qualitative data. Choice of topic is also affected by society’s values and funding bodies.