Video Games: Positive Agents Of Change Essay -- Video Games Essays

Computer games have experienced harsh criticism as of late. Numerous individuals guarantee the realistic viciousness and grown-up subjects in the games have influenced more youthful ages and caused numerous brutal demonstrations. Others guarantee that computer games have added to corpulence and an absence of relational abilities. Both of these cases are regularly a more seasoned age's misconception of the present youth and the overcompensation of the media. Infrequently does the predominant press depict computer games for what they truly are, another path for children to communicate and share significant encounters all without being in any peril. Computer games have unlimited prospects and ought to be thought of as devices to show the adolescent instead of the malignant growth that attacks them. Albeit numerous individuals see computer games as an issue, they are really a positive power since they have vast opportunities for good. Computer games have gotten one of the most famous leisure activities for kids nowadays. With the appearance of amazing illustrations processors and increasingly inventive chip plans, games are getting extraordinarily reasonable. This authenticity is the thing that carries numerous gamers to the business. Authenticity, one might say, is the reason the gaming business has taken off and expands benefits each year. Computer games are not only a pleasant leisure activity or side interest, they are path for gamers to get away from the world and envision themselves in an altogether new scene. Computer games are dreams with controllers. While passing through a course in a computer game, one doesn't feel as though they are sitting before a TV playing a game, they feel as though they are the vehicle. This is a hard marvel to clarify yet computer games are such a worldwide action inside the mind that the client really feels as though he is in the game living the experience. This, is clearly lim ... ...deo games are an extraordinary path for kids and even grown-ups to escape from the world for some time. Players are enveloped with their own virtual world and can communicate how they are feeling through the game. Computer games can likewise have extraordinary positive reactions and could even be the preparation system of things to come for some callings. The individuals who contend against computer games on the grounds of brutality and desensitization misjudge the disposition of kids toward computer games and suggest that people are not any more entangled than â€Å"monkey-see monkey-do.† Video games despite everything have a great deal of potential and they can be utilized for significantly more than just unwinding and fun. They can be a social medium, an operator of progress. A decent computer game can resemble a gem that rouses individuals to attempt new things or change the manner in which they consider something. Be that as it may, to the exclusion of everything else, computer games sure are enjoyable.

Importance Of Both Financial And Non Financial Motivation Commerce Essay

Significance Of Both Financial And Non Financial Motivation Commerce Essay It is broadly accepted that a viable administration arrangement of inspiration in an organization will legitimately impact workers to accomplish their objectives and organizations targets (Accel-group, 2010). As per Accel-group (2010), inspiration can be clarified in budgetary and non-monetary perspectives. Monetary prizes can be characterized as utilizing cash as a motivator to representatives for improving profitability. Conversely, non-money related prizes rouse representatives by work extension, group working, and quality control circles and so on. The underneath contention will show that budgetary and non-money related inspirations are the two determinants which influence workers through examination. Taloy year called attention to that the most ideal approach to rouse individuals at work is by cash. At the end of the day, those laborers who produce more in a reasonable day can get greater installment (Accel-group, 2010). The principle explanation behind specialists to go to work is that they can procure cash to expend (Accel-group, 2010). Subsequently, laborers are urged to fill in as effective as conceivable they can (Accel-group, 2010). For instance, Tesco is one of the best three retails in UK (Thetimes100, 2011). There are more than 3700 stores and 440000 representatives all around, which is hard to arrange well (Thetimes100, 2011). Be that as it may, Tesco utilizes impetus installment to propel workers (Thetimes100, 2011). Tesco give representatives expanded pay, yet additionally use focused on advantage to help the fluctuated ways of life of workers (Thetimes100, 2011). Moreover, Fringe benefits like to give their laborer some in kind as opposed to in crash (Accel-group, 2010). For example, organization vehicles and private medical coverage may prompt great execution of representatives in an organization (Accel-group, 2010). As another model that the fortune magazine expresses that Google is an organization which is recorded on the best 50 organizations to best work for (Ezinearticles, 2008). Google give their staff some typical advantages which certain wellbeing cares and kids offices by permitting laborers to carry their pets to work (Ezinearticles, 2008). The outcome for these arrangement of Fringe benefits not just diminishes the quantity of wiped out leave days, yet in addition can bring a decent domain for laborers. All things considered, money related prizes are not by any means the only technique that fulfills workers. There are non-monetary prizes, which are as significant as budgetary prize (Changingminds, 2011). Fredrick Herzberg of necessities has asserted that both budgetary and non-money related prizes assume huge jobs in inspiration (Changingminds, 2011). This is appear in Figure 1, physiological need is at the base of the pyramid, for example, compensation for specialist to be utilized every week or giving laborers a decent workplace (Changingminds, 2011). In the event that the physiological needs are fulfilled, workers needs will move to the following level which is called wellbeing needs, for example, living in a protected zone or employer stability. As the level goes up in the pyramid, the money related variables won't fulfill the laborers need while non-budgetary prizes spur representatives (Changingminds, 2011). Figure 1 (Changingminds, 2011) So as to spur representatives in more significant levels in Maslows chain of command of requirements, it is vital for business to consider more in non-monetary rewards, for example, work extension and cooperation quality control circles. Employment amplification includes giving laborers more occupations to abstain from continuing doing likewise work. At the end of the day, they can change their occupations and undertakings, so they won't feel exhausted. For instance, KFC contributed in excess of 240 million Yuan for 20 million workers over a 17-year time span when it entered China advertise ( Robroad, nd).The explanation behind KFC to utilize such a lot of cash to prepare their representatives is that it intends to improve workers capacity to manage various employments and assignments ( Robroad, nd). In the interim, cooperation is another acceptable method to consolidate surveyed gifts to work all the more productively. For instance, one of the overall chiefs in extravagance cars BMW accepted that cooperation assists laborers with confiding in one another and share their thoughts by conceptualizing, which henceforth enables the organization to run all the more proficiently (Swampfox, nd). Along these lines, BMW went through a large number of cash to make laborers figured out how to trust and impart better through a progression of training by utilizing extreme driving machine (Swampfox, nd). At last, quality control circles can improve the idea of occupation straightforwardly. Staff can meet consistently to examine and tackle creation issues. Furthermore, they likewise have capacities to assist the organization with making choices. The notable PC organization IBM does well around there, representatives in IBM can participate in dynamic and bring some valuable thoughts for the organization (Ocities, nd). Simultaneously workers feel that they are trusted and incredible when they were making an endeavor to tackle the issue (Ocities, nd). Subsequently, non-monetary inspiration, for example, work broadening, cooperation and quality control circles are likewise powerful approaches to spur representatives. In synopsis, it is vital for an organization to ensure what the workers truly require and pick money related prizes or non-monetary awards to support them. There is no uncertainty that reasonable day pay and incidental advantages are still reasons why individuals continue working. Be that as it may, non-money related prizes which incorporate occupation growth, collaboration and quality control circles are more pulled in for some higher instructed workers, which are similarly as significant as monetary prizes. Along these lines, organizations need to adjust every one of them and utilize them to persuade the staffs. References Section: Accel-group (2010) [Online] Employee Motivation: Theory and practice Accessible at: http://www.accel-teamHYPERLINK http://www.accel-team.com/inspiration/index.html.com/inspiration/index.html Access Date: 12, March, 2011 Changingminds (2011) [Online] Maslows Hierarchy Accessible at: http://changingminds.org/clarifications/needs/maslow.htm Access Date: 12, March, 2011 Ezinearticles (2011) [Online] Google sets the standard for a glad workplace Accessible at: http://ezinearticles.com/?Google-Sets-The-Standard-For-A-Happy-Work-EnvironmentHYPERLINK http://ezinearticles.com/?Google-Sets-The-Standard-For-A-Happy-Work-Environmentid=979201HYPERLINK http://ezinearticles.com/?Google-Sets-The-Standard-For-A-Happy-Work-Environmentid=979201id=979201 Access Date: 11, March, 2011 Qocities (nd) [Online] IBM Ideas Program Guide Accessible at: http://www.oocities.org/~keithgibby/ibm_ideas_prog_guide.htm Access Date: 12, March, 2011 Robroad (nd) [Online] KFC eatery supervisors to do what the primary employment Accessible at: http://www.robroad.com/light-industry/index.php/café preparing kfc/ Access Date: 12, March, 2011 Swampfox (nd) [Online] BMW conveys collaboration at Performance Center in Greer Accessible at: http://www.swampfox.ws/bmw-conveys collaboration at-execution focus in-greer Access Date: 12, March, 2011 Thetimes100 (2011) [Online] Motivation hypothesis by and by at Tesco Accessible at: http://www.thetimes100.co.uk/case-studymotivational-hypothesis by and by at-tesco132-396-3.php Access Date: 12, March, 2011

ENFJ Personality Characteristics & Cognitive Functions

ENFJ Personality Characteristics & Cognitive Functions Theories Personality Psychology Print ENFJ: The Giver (Extraverted, Intuitive, Feeling, Judging) An Overview of the ENFJ Personality Type By Kendra Cherry facebook twitter Kendra Cherry, MS, is an author, educational consultant, and speaker focused on helping students learn about psychology. Learn about our editorial policy Kendra Cherry Updated on May 14, 2019 Myers-Briggs Type Indicator Overview Intuitive-Thinking INTJ INTP ENTJ ENTP Intuitive-Feeling INFJ INFP ENFJ ENFP Sensing-Judging ISTJ ISFJ ESTJ ESFJ Sensing-Perceiving ISTP ISFP ESTP ESFP In This Article Table of Contents Expand Key ENFJ Characteristics Cognitive Functions Personal Relationships Career Paths Tips for Interacting With ENFJs View All ENFJ is one of the 16 different personality types identified by the Myers-Briggs Type Indicator.?? Some other types are known by the acronyms ESFJ, ENFP,  INFP, ISFJ, and INTP. People with ENFJ personality type are often described as warm, outgoing, loyal, and sensitive. Illustration by JR Bee, Verywell Of all the personality types, the ENFJ is often perceived as being the strongest people person. They are capable of forging friendships of all personality types, even with more introverted or reticent individuals. Because of their ability to sense what others feel and affect how people behave, they do have the ability to influence and even manipulate others. This is balanced by their strong value system and desire to help other people be the best that they can be. ENFJ is the opposite of the ISTP personality type. Psychologist David Keirsey suggests that approximately two to five percent of all people have an ENFJ personality. Key ENFJ Characteristics ENFJs are strong extraverts; then sincerely enjoy spending time with other people. They have great people skills and are often described as warm, affectionate and supportive. Not only are people with this personality type great at encouraging other people, they also derive personal satisfaction from helping others.ENFJs are often so interested in devoting their time to others that they can neglect their own needs. They also have a tendency to be too hard on themselves, blaming themselves for when things go wrong and not giving themselves enough credit when things go right. Because of this, it is important that people with this personality type regularly set aside some time to attend to their own needs.They are also good at bringing consensus among diverse people. For this reason, they can be outstanding leaders and bring an enthusiasm to a group that can be motivating and inspirational.One common myth about ENFJs is that they are always sociable. While they love people, they do need time alone in order to assimilate and organize their thoughts. Strengths Outgoing and warm-hearted Empathetic Wide social circle Encouraging Organized Weaknesses Approval-seeking Overly sensitive Indecisive Self-sacrificing Cognitive Functions Each MBTI personality type can be identified by a hierarchical stack of cognitive functions that represent how each person interacts with the world. These functions focus on how people take in information about the world and how they then use this information to make decisions. Dominant: Extraverted Feeling ENFJs express this cognitive function through their engaging social behavior and harmonious social relationships. They are in tune with other peoples feelings, often to the point that they ignore their own needs in order to please others. ENFJs place a stronger emphasis on personal, subject considerations rather than objective criteria when making decisions. How a decision will impact others is often a primary concern. Auxiliary: Introverted Intuition ENFJs like to think about the future rather than the present. They may often become so focused on the larger goal that they lose sight of the immediate details. As ENFJs take in information about the world, their introverted intuition processes this data in order to create impressions, ideas, and thoughts. This allows them to spot patterns and make sense of complex or abstract data. Tertiary: Extraverted Sensing In an ENFJs personality, extraverted sensing causes them to take in the present moment, gathering concrete details and sensory information from the environment. Because of this, they will often seek out novel or interesting experiences and sensations. People with this personality type tend to be very aware of their present environment. This can lead to a great appreciation of aesthetics and a desire to create a pleasing space. Inferior: Introverted Thinking ENFJs are organized and enjoy structure and careful planning. Sticking to a predictable schedule helps ENFJs feel in control of the world around them. Because this is an inferior function, ENFPs may not have a great deal of confidence in their own ability to be logical and organized. Developing this function can help people with this personality type feel more balanced and in control of their decision-making process. Neglecting this aspect of personality can lead to relying solely on personal values when making decisions and neglecting the need for logic. ENFJs You Might Know Abraham Maslow, psychologistPeyton Manning, football playerBarack Obama, U.S. presidentBono, musicianElizabeth Bennet, character in Pride and Prejudice Personal Relationships ENFJs value other people highly and are warm, nurturing, and supportive in personal relationships. At times they can become very wrapped up in other peoples problems. They are altruistic and interested in helping others, which can sometimes come off as a bit overbearing. Despite this, they are usually very well liked and people appreciate their genuine concern and care. As parents, ENFJs are nurturing and warm, although they can sometimes be accused of being so-called helicopter parents. They are directly involved in their childrens lives, although they can sometimes be quite strict and even rigid at times. ENFJs need to remember to give their children room to explore and express their individuality, particularly as children age into adolescence. ENFJs have an outgoing personality and enjoy spending time with other people. Being in social settings helps them feel energized. In friendships and other relationships, people typically describe ENFJs as supportive and fun to be around. They are particularly good at relating to others and are known to help bring out the best in the people with whom they spend their time. Career Paths ENFJs often do best in careers where they get to help other people and spend a great deal of time interacting with others.  Because of their strong communication and organizational skills, ENFJs can make great leaders and managers. They are good at organizing activities, helping each group member achieve their potential and resolving interpersonal conflicts. They strive to create harmony in all situations, and always seem to know what to do to ease tensions and minimize disagreements. Popular ENFJ Careers CounselorTeacherPsychologistSocial workerHuman resources managerSales representativeManager Tips for Interacting With ENFJs Friendships One of the best ways to be a good friend to an ENFJ is to accept the care and support that they naturally offer. People with this personality type enjoy helping their friends, and it is important to show that you accept and appreciate what they have to offer. However, it is also important that you offer your support in return. ENFJs are not always good at asking for help when they need it. In many cases, simply being willing to listen to whatever they have to share can be very helpful. Parenting Children of ENFJs might find it difficult to live up to their parents high exceptions. At times, the ENFJ parents hands-on approach to parenting can be stifling and make it difficult for kids to explore the world on their own terms. Parents of ENFJ children should recognize that their children are extremely empathetic, sometimes to the point that they may feel overwhelmed by the strong emotions that other people evoke. These children are giving and caring but may find it difficult to burden others with their own struggles. Parents should encourage their children to care for others, while still taking care of their own emotional well-being. Relationships Because ENFJs are so sensitive to the feelings of others, your happiness is critical to your partners happiness. Remember that your partner may even put their own needs last in order to ensure that your needs are met. Let your ENFJ partner know how much you appreciate all the support and care that they offer and be willing to provide the same support in return â€" even if he or she struggles to ask for help.

V-1 Flying Bomb in World War II

The V-1 flying bomb was developed by Germany during World War II (1939-1945) as a vengeance weapon and was an early unguided cruise missile. Tested at Peenemà ¼nde-West facility, the V-1 was the only production aircraft to utilize a pulsejet for its power plant.The first of the V-weapons to become operational, the V-1 flying bomb entered service in June 1944 and was used to strike London and southeastern England from launch facilities in northern France and the Low Countries. When these facilities were overrun, V-1s were fired at Allied port facilities around Antwerp, Belgium. Due to its high speed, few Allied fighters were capable of intercepting a V-1 in flight. Fast Facts: V-1 Flying Bomb User: Nazi GermanyManufacturer: FieselerIntroduced: 1944Length: 27 ft., 3 in.Wingspan: 17 ft. 6 in.Loaded Weight: 4,750 lbs. Performance Power Plant: Argus As 109-014 pulse jet engineRange: 150 milesMax Speed: 393 mphGuidance System: Gyrocompass based autopilot Armament Warhead: 1,870 lbs. Amatol Design The idea of a flying bomb was first proposed to the Luftwaffe in 1939. Turned down, a second proposal was also declined in 1941. With German losses increasing, the Luftwaffe revisited the concept in June 1942 and approved the development of an inexpensive flying bomb that possessed a range of around 150 miles. To protect the project from Allied spies, it was designated Flak Ziel Geraet (anti-aircraft target apparatus). Design of the weapon was overseen by Robert Lusser of Fieseler and Fritz Gosslau of the Argus engine works. Refining the earlier work of Paul Schmidt, Gosslau designed a pulse jet engine for the weapon. Consisting of few moving parts, the pulse jet operated by air entering into the intake where it was mixed with fuel and ignited by spark plugs. The combustion of the mixture forced sets of intake shutters closed, producing a burst of thrust out the exhaust. The shutters then opened again in the airflow to repeat the process. This occurred around fifty times a second and gave the engine its distinctive buzz sound. A further advantage to the pulse jet design was that it could operate on low-grade fuel. Cutaway drawing of V-1. US Air Force Gosslaus engine was mounted above a simple fuselage which possessed short, stubby wings. Designed by Lusser, the airframe was originally constructed entirely of welded sheet steel. In production, plywood was substituted for constructing the wings. The flying bomb was directed to its target through the use of a simple guidance system which relied on gyroscopes for stability, a magnetic compass for heading, and a barometric altimeter for altitude control. A vane anemometer on the nose drove a counter which determined when the target area was reached and triggered a mechanism to cause the bomb to dive. Development Development of the flying bomb progressed at the Peenemà ¼nde, where the V-2 rocket was being tested. The first glide test of the weapon occurred in early December 1942, with the first powered flight on Christmas Eve. Work continued through the spring of 1943, and on May 26, Nazi officials decided to place the weapon into production. Designated the Fiesler Fi-103, it was more commonly referred to as V-1, for Vergeltungswaffe Einz (Vengeance Weapon 1). With this approval, work accelerated at Peenemà ¼nde while operational units were formed and launch sites constructed. A German crew prepares a V-1, 1944. Bundesarchiv, Bild 146-1975-117-26 / Lysiak / CC-BY-SA 3.0 While many of the V-1s early test flights had commenced from German aircraft, the weapon was intended to be launched from ground sites through the use of ramps fitted with steam or chemical catapults. These sites were quickly constructed in northern France in the Pas-de-Calais region. While many early sites were destroyed by Allied aircraft as part of Operation Crossbow before becoming operational, new, concealed locations were built to replace them. While V-1 production was spread across Germany, many were built by slave labor at the notorious underground Mittelwerk plant near Nordhausen. Operational History The first V-1 attacks occurred on June 13, 1944, when around ten of the missiles were fired towards London. V-1 attacks began in earnest two days later, inaugurating the flying bomb blitz. Due to the odd sound of the V-1s engine, the British public dubbed the new weapon the buzz bomb and doodlebug. Like the V-2, the V-1 was unable to strike specific targets and was intended to be an area weapon that inspired terror in the British population. Those on the ground quickly learned that the end of a V-1s buzz signaled that it was diving to the ground. Early Allied efforts to counter the new weapon were haphazard as fighter patrols often lacked aircraft that could catch the V-1 at its cruising altitude of 2,000-3,000 feet and anti-aircraft guns could not traverse quickly enough to hit it. To combat the threat, anti-aircraft guns were redeployed across southeastern England and over 2,000 barrage balloons were also deployed. The only aircraft suitable for defensive duties in mid-1944 was the new Hawker Tempest which was only available in limited numbers. This was soon joined by modified P-51 Mustangs and Spitfire Mark XIVs. Seen in silhouette, a Royal Air Force Supermarine Spitfire manoeuvres alongside a German V-1 flying bomb in an attempt to deflect it from its target. Public Domain At night, the De Havilland Mosquito was used as an effective interceptor. While the Allies made improvements in aerial interception, new tools aided the fight from the ground. In addition to faster-traversing guns, the arrival of gun-laying radars (such as the SCR-584) and proximity fuses made ground fire the most effective way of defeating the V-1. By late August 1944, 70% of V-1s were destroyed by guns on the coast. While these home defense techniques were becoming effective, the threat was only ended when Allied troops overran German launch positions in France and the Low Countries. With the loss of these launch sites, the Germans were forced to rely on air-launched V-1s for striking at Britain. These were fired from modified Heinkel He-111s flying over the North Sea. A total of 1,176 V-1s were launched in this manner until the Luftwaffe suspended the approach due to bomber losses in January 1945. Though no longer able to hit targets in Britain, the Germans continued to use the V-1 to strike at Antwerp and other key sites in the Low Countries that had been liberated by the Allies. A German Luftwaffe Heinkel He 111 H-22 with a V-1 mounted. US Air Force Over 30,000 V-1s were produced during the war with around 10,000 fired at targets in Britain. Of these, only 2,419 reached London, killing 6,184 people and injuring 17,981. Antwerp, a popular target, was hit by 2,448 between October 1944 and March 1945. A total of around 9,000 were fired at targets in Continental Europe. Though V-1s only struck their target 25% of the time, they proved more economical than the Luftwaffes bombing campaign of 1940/41. Regardless, the V-1 was largely a terror weapon and had little overall impact on the outcome of the war. During the war, both the United States and the Soviet Union reverse engineered the V-1 and produced their versions. Though neither saw combat service, the American JB-2 was intended for use during the proposed invasion of Japan. Retained by the US Air Force, the JB-2 was used as a test platform into the 1950s.

Analysis Of Rubber Men And Flashbacks - 1758 Words

Suma Thati Media Studies 10: Intro to Media Studies Fall 2016 Rubber Men and Flashbacks: Narrative Complexity in American Horror Story: Murder House In the third episode of Ryan Murphy and Brad Falchuk’s anthology drama American Horror Story: Murder House (henceforth AHS: Murder House), Violet Harmon, the daughter of Ben and Vivien Harmon (the owners of the titular house) begins a relationship with Tate Langdon. It is only in the sixth episode that she finds out that Tate is not in fact alive: he was shot and killed in 1994 by police following his murder of 15 students at his high school. Up until then, and even afterwards, Violet and Tate co-exist harmoniously. The audience almost forgets that Tate is a ghost. This blurred boundary†¦show more content†¦A narratively complex show thus rejects the episodic convention of a return to the original status quo at the end of each episode, as one might see in an episode of Friends. Problems are often left unresolved to be expanded upon in future episodes. Narrative complexity is thus cumulative and unconventional: it is a combination of episodic closure and serial accumu lation, and employs new and engaging narratives and forms of storytelling (Jackson). Of the many ways to achieve narrative complexity, Mittell discusses â€Å"operational aesthetic,† which can best be described as something similar to special effects. Operational aesthetic is augmented in certain moments within a narratively complex program. That being said, complex television employs something called the narrative special effect, which is when a program makes use of certain storytelling tools, to engage the viewer (Mittell 43). It is by way of the narrative special effect that the media makers attempt to foster engagement in audiences by planting clues, and this can be achieved through, for example, shifts in perspective or time, dreams or fantasy sequences, and the absence of clear storytelling cues. The result is that audiences focus and speculate on form and structure in addition to content (Jackson). As a narratively complex program, AHS: Murder House makes use of narrat ive special effects to drive its storyline and to develop its characters. Episodes start in different time periods, and characters are oftenShow MoreRelatedLiterary Criticism : Not Just A Pretty Face 2609 Words   |  11 Pageswritten word. He contends that it suffers not only from inconsistencies internally because of Socrates analogy between memory and writing, but also because his ideas come to us only through his written word. Many deconstructive arguments center on the analysis of its oppositions. The person doing the deconstruction looks for ways in which one term is more privileged than the other in a particular text because it is considered the general, or normal, term, while the other is considered special or exceptionalRead MoreThe Hot Zone9599 Words   |  39 Pagesclotting agent. He is bleeding from his nose, as well as internally. By the time he reaches the hospital, Monet crashes and falls to the floor in a river of virus-infected blood. The Hot Zone Summary | Part 1, Chapter 1 Something in the Forest Analysis The author develops the first chapter with extreme attention to detail. In the plot structure of The Hot Zone, Part 1 acts as the exposition. The landscape of the region is used to foreshadow the potential for fear and death that may follow throughoutRead MoreProject on Stress Management9684 Words   |  39 Pagesball is about to be served at the other end. Certain Statistics that support common belief about stress: Statistics from a recent global stress research study show that increased stress is felt worldwide, and stress affects women differently than men: A recent Roper Starch Worldwide survey of 30,000 people between the ages of 13 and 65 in 30 countries showed: †¢ Women who work full-time and have children under the age of 13 report the greatest stress worldwide †¢ Nearly one in four mothersRead MoreTaguibo Watershed6389 Words   |  26 Pagessecond-growth forest but below 50% slope and 1000 meters above sea level, composing 589 hectares. A brush land area consists 227 hectares; grassland covers 641 hectares dominated by Cogon and Talahib among others. 148 hectares is filled with Falcata and rubber plantations. 62 hectares, meanwhile, constitute residential houses, barangay hall, bunkhouses as such. Roads and trails cover 22 hectares while rivers and creeks cover an estimated 27 hectares. Total cultivated area planted with fruit trees, coconut

“Crazy Homeless Man” Essay Free Essays

â€Å"Crazy Homeless Man† It was sophomore year of high school and after a long day of taking tests and writing essays it was finally time to go home. My cousin and I waited for and then got into our regular train. As we got in, we saw nothing out of the ordinary; you had your regular business man with too much product in his perfectly combed hair, that seemed as though he had spent hours on it, reading his newspaper while tapping his overpriced shoes on the floor, screaming little kids jumping up and down and swinging from the poles while their negligent nannies, totally oblivious of the whole scene, sit quietly reading their new editions of Harry Potter, and finally the homeless guy on the corner seat wrapped up in old newspapers and a dirty fleece, probably found while searching through some garbage, trying to get a good nap in before he has to switch trains. We will write a custom essay sample on â€Å"Crazy Homeless Man† Essay or any similar topic only for you Order Now â€Å"Nothing different about this train ride,† we thought to ourselves as the train left the station. Shortly after we took our seats, the homeless man awoke, stood up, and started walking around looking at people and sniffing the train. Everyone looked away as though to look busy, just in case the man tried to shout out his life story and then beg for money. Instead he took an old sock out of his pocket that looked worn out, and started to clean the train doors with it. He said, â€Å"Child, this train is dirty! † He moved around the train trying not to fall or lose his balance as he swept the floor with the old sock. He then took out an air deodorizer and started spraying it on the train walls. My cousin and I tried so hard not to laugh. We looked away so that we weren’t tempted. Our giggles and smiles soon changed into surprised, scared, frozen expressions as the man took out a lighter and said, â€Å"I can’t take this dirty train anymore. † I knew because of my immature eighth grade friends that when someone had an aerosol†¦ How to cite â€Å"Crazy Homeless Man† Essay, Essay examples

Auditor Liability (2004 words) Essay Example For Students

Auditor Liability (2004 words) Essay Auditor LiabilityannonThroughout the Eighties and into the Nineties thequestion of liability has become more prevalent in the practice of publicaccounting. Recently, the AICPA has been lobbying for liability reform incases involving negligence or malpractice by public acco untants. Opposition to this lobbying has come from consumer advocacy organizations,trial lawyers associations, and state public interest groups to name afew. (Bolinger p. 53) The key to success for the AICPA, according to GaryM. Bolinger is creatingan image as a, profession performing high-quality services but facedwith excessive liability burdens that harm the public interest. (Bolingerp.56)One should not be concerned, however, in the pending politicaloutcome, but in weighing the evidence argued by both sides and developinga sound reasonable basis. Therefore, the remainder of this document shallconcern itself with comparing the prevalen t arguments of both sidesagainst one another and drawing a conclusion based on the evidence. Opponents of liability reform rely heavily on an idealisticconstitutional argument as well as an economic argument to foster theirpoint. The main components of their argument are as follows: Limitingrecovery of loss has a detrimental effect on thosewhich are harmed by alleged negligence. The cost of liability isreasonable when compared to total revenues, and in light of a CPAs publicresponsibility. Indemnity insurance spreads risk in the aggregatetherefore removing the element of risk at the f irm level. The threat oflitigation provides public accountants with a deterrent against negligentwork. Finally, the results of lawsuits cause the profession itself toimplement new standards. (Bolinger p.54)The AICPA and its supporters have developed their argument basedon continued liabilitys likely effect on the profession as well as aneconomic argument. The arguments in favor of liability reform include theeffect of continued liability on the availab ility of CPA services. Thelikelihood of fe e increases resulting from liability risk. The threat ofthe inability of public accounting to obtain and retain qualifiedindividuals. (Bolinger p.56) Finally, the complexities involved in theaudit engagemen t and the subjective decision making process versus theability of a given jury to understand and levy a fair decision in suchcases. After examining the arguments of both sides one will see thatlitigation in its current form is a hindrance to the accou ntingprofession as well as society, and the benefits provided by litigation areattainable through enforcement of professional standards. The first of the opponents arguments finds its basis fromidealistic Constitutional principal. The notion that those which havebeen wronged, either directly or indirectly, deserve compensation fortheir estimated loss is one which first found favor inthe case of Thomas v. Winchester in 1942. (Minnis p.4) In this case, forthe first time a third party received compensation. (Minnis p.4) Theprecedent set by this case is the notion of duty owed to a third partyif it ascertains that a duty is owed t hen a third party has a right toseek compensation. The case which most directly affected auditors is acase filed in the UK, Hedley Byrne and Co Ltd v Heller and Partners Ltd(1964). (Minnis p.9) This case ultimately developed a situation where aban k passed to its client a certificate of credit-worthiness on apotential client. The business which was deemed credit-worthy ultimatelyfailed, and claim resulted by the third party against the bank issuing thecertificate.!(Minnis p.9) The finding in the The notion that all parties remotely affected by a given action(or lack thereof) deserve compensation for their loss is one which isembraced by the legal community and rightfully so, after all a drasticreduction in the number of claims filed would r esult otherwise. Theargument made in its favor is that all those harmed by negligent activitydeserve compensation. Idealistically this is true, and theoreticallyanyone who makes a decision based entirely on the results of an auditorsreport, and suf fers a loss due to negligence in preparation by theauditor, deserves compensation. Realistically, however, this is notusually the case. With the exception of banks, whom are approached bybusinesses for the possibility of tendering a loan, and therefo re do notinitiate contact; all other investors would only take the time to reviewthe financial statements of a given company if another mitigating forceattracted them. Therefore, it is reasonably asserted, that significa!nt third parties, such as banks aA second argument against liability reform is that the cost ofmalpractice suits are reasonable in comparison with the revenues and levelof public responsibility delegated to CPA firms. An argument against thisis made twofold. First, the total numberof claims is not reasonable, but rather, astronomical. According to arecent industry estimate, the accounting profession as a whole is facing4,000 lawsuits and $30 billion in potential claims pending against it.(Clolery p.42) Recent trends indicat e the total value of claims arecontinually increasing, one has to ask at what point will the value ofclaims become unreasonable? As claims continue to increase the demand forindemnity insurance, which is cyclical in nature, will increase alsocausing insurance expense to continually rise. The French and Indian War EssayThis brings up another key point in the liability reform issue,which is the likelihood of fee increases. Fee increases as a result ofmalpractice are incurred in three areas: the increase resulting frominsurance expense, the increase resulting from t he costs of performingthe engagement, and increases resulting from litigation expense. Thefirst two issues are covered previously. The area of insurance expense isdiscussed in the section covering indemnity insurance, while the cost ofthe engagementis illustrated in the most recent section. Additionally, the cost oflitigation services are also absorbed in engagement fees. A third area used in the AICPAs argument is that of obtaining andretaining quality professionals. The basis for this argument is that welleducated intelligent persons, ones which public accounting seeks toattract into the profession, are less likel y to pursue a career in publicaccounting if high levels of liability risk exist. Furthermore, those whodo enter public accounting are more likely to leave the profession due toliability risk. This argument has merit inasmuch as pointing out theprofe ssions dedication to employ only qualified individuals; however theeffect it will have on those choosing to enter the profession is difficultto prove. One may ascertain the rationale behind leaving a professionwhere the pressures of liability exist, b ut public accounting will neverhave difficulty recruiting young professionals. Finally, an area not addressed by the AICPA but which deservesconsideration nevertheless, is that of the complexities and subjectivenessof auditing versus the ability of jurors to issue an educated decision. The justice system relies on the services o f jurors to levy decisions;however, in highly technical areas the ability of jurors is suspect. Inmalpractice cases the verdict often hinges on compliance with GAAS. (Buckless p.164)A study was conducted concerning juror decisions based on a firmscompliance with GAAS by Frank A. Buckless and Robert L. Peace of the NorthCarolina State University. They conducted a factorial experiment using22 format. The four possibilities are as follows: instructionsindicating compliance with GAAS and such compliance is the onlyconsiderable factor, compliance with GAAS and all factors are considered,compliance with government standards and only compliance is considerable,and compliance wit h government standards with all factors beingconsidered. (Buckless p.169) The study concluded, that jurors attachedgreater credibility to auditing standards established by the federalgovernment than to those established by the auditing profession. (Buckless p.173) In a subsequent article the point is raised that whendiscussing the issue of government versus professional standards, one areaincluded a government witness while the other a witness from theprofession, b!ut not a cros s sample of both; thIn regression analysis of the same sample, education is foundsignificant with those more educated being more likely to find in favor ofthe auditor. (Buckless p.172) This creates significant implicationsregarding a jurys ability to reach a fair verdi ct in cases as technicaland subjective as accounting malpractice cases. The above argument shows major points used by both sides in theongoing fight involving liability reform in public accounting. Additionally it suggests that the profession itself need bear the burdenof deterrence, enforcement, and investigation whereb y eliminating theexisting systems only strength. If the AICPA in cooperation with stateboards becomes more willing to accept the role as investigator andpunisher, then the economics of the argument suggest that liability reformis in order.