Legalization of Doping in Professional Sports - 523 Words

The incident of Ben Johnson’s steroid disgrace during the Olympics of 1988 was not the genesis of drug use in sport. The use of performance improving drugs has a history with research indicating cases dating back to the creation of Olympic Games. Doping has shaken most, if not all of the sports competitions today. A lot of winners in various sport categories have been stripped their medals due positive elements of drug and substances in their blood or urine during tests. Sportsmen and women have been subjected to drug test frequently with those having positive results getting disqualified from competing. There are various types of doping drugs in sport which include; Steroids, body development hormone, stimulants, blood doping for increased performance in competition. Performance enhancing drugs has a huge market in the world with billions of dollars in flow. Proponents of drug ban have enough reasons to support their course, with most of them pointing at; reverence for guidelines of sport, acknowledgement that ordinary abilities and their aptness are the argument of sports, and the vision of an arms race in physical performance. Performance augmenting tablets have the influence to overcome variances in ordinary abilities and the inclination to expense and endure in the pursuit to effect those aptitudes. For the worth of sport they contend, there must be a level playing ground for all competitors. The use of drugs can lead to loss of what has been achieved in sports forShow MoreRelatedThe Legalization Of Steroids Should Be Beneficial For The World Of Sport1226 Words   |  5 Pagesbe used and may be seen first expressed during high school with the introduction of organized sport teams. The perspective against the legalization of steroids believes in the many benefits of legalization. The perspective for the legalization of steroid expr esses the harmful effects of steroids. My view of the subject is that I am against the legalization of steroids. The perspective for the legalization of steroids believes in benefits. The article â€Å"Performance-Enhancing Drugs Should Be LegalizedRead MoreEssay Steroid Legalization Rebuttal811 Words   |  4 PagesRebuttal Article â€Å"Why it’s time to legalize steroids in professional sports† written by Chris Smith of Forbes Magazine argues that to level the playing field of professional sports it would be beneficial to legalize the use of performance enhancing drugs. Mr. Smith’s ideals that professional sports would be a fairer, more entertaining version of itself if performance enhancing drugs were legal, is an incredibly irresponsible and impudent declaration. Mr. Smith states â€Å"The primary reason why performanceRead MoreDoping And Performance Enhancing Drugs1262 Words   |  6 Pagesadmitted to doping during his professional cycle careers. He joins other great names; such as Tyson Gay, Mark McGwire, Barry Bonds, and Alex Rodriguez; all great athletes who have had their reputations tarnished by using performance enhancing drugs (sometimes shortened to PEDs). In his interview with Opera Winfrey, Armstrong stated that â€Å"I didn t view [doping] [as cheating]. I viewed it as a level playing field† (Lance). With this statement, Armstrong is declaring that many professional cyclists andRead MorePerformance Enhancing Drugs Should Be Banned1645 Words   |  7 PagesIntroduction The dream of being a major athlete forms in early childhood while watching a favorite athlete succeeding at any given sport. Once a child sees a professional athlete succeeding and being famous that child believes accomplishing this goal will be easy to accomplish. However, becoming a famous athlete is not as easy as it looks. In fact, many athletes whether at professional, college, or even high school levels will stop at nothing to achieve the most success and gain the most popularity. MoreoverRead MoreShould Sports Doping Be Doping?1578 Words   |  7 Pages Doping in sports. At present, the problem of the use of doping by athletes is acute for professional sports. The solution of this task immediately entails chain of related questions: how to improve the system of doping control, what drugs to prohibit to use, what measures to show to athletes who violated the rules.But what do we know about doping, in addition, what do the media and the people profit from it? Looking at the situation of modern sports on the other hand, itRead MoreShould Steroids Be Legalized?2416 Words   |  10 PagesJohn Arias Professor Meritz Composition 1 12/12/12 Is ‘Doping’ in Sports Really ‘Doping‘? Doping has widely become known as the use of banned substances and practices by sports personnel particularly athletes in an attempt to improve sporting performances. No sensible fan of sport today denies the prevalence of drugs in virtually every major sport, yet none would argue they can ever be eliminated completely. Money alone would seem to guarantee that much. High profile athletes today are competingRead MoreThe Greatest Accomplishment Of Lance Armstrong At The Tour De France2213 Words   |  9 Pagesto part take in the sport of cycling. This triumph, however, spurred curiosity and scandal on whether Armstrong had taken performance enhancing drugs to achieve his victories. The use of performance enhancers has been a debate sparking controversy among the industries of professional sports. Advocates of the legalization of performance enhancing drugs in professional sports believe that it will result in an increase of fans, elevate athlete’s skills, and expand economic s port profits. In contrastRead MoreBlood Doping, Human Growth Hormones, Steroid, Beta 2 Agonists1526 Words   |  7 Pages(EPO), blood doping, human growth hormones, steroid, beta-2 agonists. These are a few substances that come into mind when discussing the topic performance enhancing drug also known as doping. Doping is defined as the use of drugs to enhance performance and gain advantage over the other competitors, and it has been an ongoing problem in the sport community since the early centuries, with an increasing trend showing today. Envision yourself competing against an opponent who has been doping! How wouldRead MoreSteroid Hormones And Its Effects On The Body2137 Words   |  9 Pagesmain building block of steroid hormones in the body; it is also converted into bile salts by the liver (medical dictionary, The Web). The first use of steroids to enhance performance in sports has certainly occurred since the time of the original Olympic Games (from 776 to 393 BC). The ori gin of the word doping is attributed to the Dutch word dope, which is a viscous opium juice, the drug of choice of the ancient Greeks. The ancient Greek Olympic athletes also experimented with herbal medicationsRead More Use of Performance Enhancing Drugs in Sports Essay2025 Words   |  9 PagesThe use of performance enhancing drugs in sports (doping) is done to improve athletic performance. Doping in sports has become a highly controversial topic among professional sporting venues and in the media. With the increased pressure to perform, high priced contracts, increased competition, and advanced training methods today’s athletes will try to gain an edge by any means necessary. Performance enhancing drugs used by athletes today include Human Growth Hormone (HGH), anabolic steroids, peptide

The Impact of the Watergate Scandal - 1366 Words

Everyday citizens often live unaware of their government’s inner workings. The knowing of political espionage is often too heavy of a subject to be inducted in conversation. True, prima facie, modest twists and turns of information may not be considered substantial, but this inconsideration leaves much to be uncontrolled. It is easy for political leaders to become power crazed, to not realize the massive implications that come of their actions. Only after all is said and done do the people actually realize their government is an opaque mask of deception. The Watergate Scandal substantially impacted Americans’ trust in their government. The years leading up to the 1972 election were filled with new political tactics. Going into the†¦show more content†¦Edgar Hoover, leader of the FBI. (Emery 10). These two men were responsible for payouts, operation and oversight of all members involved in Gemstone, which included the Central Intelligence Agency, and the Federal Bureau of Investigations. The CIA had been banned from spying operations since 1947, but it repeatedly broke the National Security Law to cooperate with Gemstone, fully to Nixon’s knowledge (Emery 22). Hoover attempted to stop the spying in 1972, but it had gone too far (Emery 21). Nixon had won the election, but operations in Gemstone did not stop. However, June of 1972 brought a swift halt to the untapped power of surveillance. On June 17th, 1972 five men were arrested at the Watergate Complex break-in: James McCord, Frank Sturgis, Bernard Baker, Virgilo Gonzales, and Eugino Martinez (Mary 1). The perfect loop of lies and spying had been br oken. While only the beginning, Nixon’s demise started with the arrest of five men. Once broken, the seal of Watergate could never be replaced. The five men brought arrested for breaking into the Watergate Complex had to be served fair justice. The official hearings began on January 8th, 1973 (Files 1). However, fair trials would not prevail. Edward B. Hunt ordered the payout of twenty thousand dollars to each member of the break-in team, fifty thousand for his lawyer, and seventy thousand dollars for himself (Files 6). The â€Å"hush money† proved successful. All four Cuban men pledShow MoreRelatedEssay on All the Presidents Men - The Watergate Scandal822 Words   |  4 Pagesbook discussed what happened to President Nixon in the Watergate Scandal from Bernstein and Woodwards point of view. The Watergate Scandal was a significant part of presidential history. This even would result in Nixons resignation and what would have been his guaranteed impeachment. The Watergate Scandal took an impact on politics as a whole. Politicians are known as liars and people who keep secrets from the public. The Watergate Scandal is something Nixon can never make up for, but will alwaysRead More06.07 Dissilusionment Essay930 Words   |  4 PagesQuestion: Explain how events such as the Vietnam War and Watergate affected the American public’s opinion of the U.S government. Part I: Read the question above and write down what you think the question is asking in your own words. I think that this question is asking for the American public perception of the US government and their elected officials during both of these events. Both the Vietnam War and Watergate events had big impacts on American society. For example, the Vietnam War was theRead MoreWatergate740 Words   |  3 PagesWatergate Lucia San Nicolas HIS/145 October 19, 2011 Marciano Flores Watergate The Watergate scandal shocked millions of Americans when it was revealed in 1972. The president at that time was Richard M. Nixon, who himself was involved within the scandal. The Watergate scandal took place in 1972 when a group of five men broke into the offices of the Democratic National Committee in the Watergate office complex in Washington. The five men involved in this burglary were eventuallyRead MoreAmerican History: 1992 - 2000715 Words   |  3 Pagesthe most interesting in American History. Select two of the events listed and discuss the impact that these events had on America. Be sure to include information and descriptions of the principle individuals involved. Compare and contrast their impact on America, be specific and detailed. Use APA style requirements. * NAFTA * H. Ross Perot * Rodney King * Immigration * Clinton’s Scandals * Wal-Mart * â€Å"Contract With America† * The technological divide * DisputedRead MoreWatergate Scandal : The Downfall Of Richard Nixon920 Words   |  4 PagesThe Watergate Scandal was the downfall of Richard Nixon. It made Americans put less trust in the government and built trust in the media. It all takes place at the Watergate Hotel. He led an extremely corrupt administration to get him re elected. He also was the first President to resign. The unethical organization that was formed was called the CRP (later creep). They helped Nixon get re elected in 1972. They used illegal tactics to get him re elected. They paid lawyers for the burglars whoRead MoreThe Watergate Scandal Essay1367 Words   |  6 PagesWhile the effects of Watergate had far-reaching consequences for journalism, not everything to come out of the scandal came to be positive. As a result of the Watergate scandal many journalists try to find a Watergate like story even where there is none, Monicagate is a perfect example. In addition, many critics of the media argue si nce Watergate many people have become disenfranchised with Medias constant negativity. Another result of Watergate is the use of the media as a tool for politicalRead MoreCtu History 101 Ip31029 Words   |  5 Pagesand the Watergate scandal. The first article is â€Å"The Washington Post Editorial Watergate: The unfinished business.† The other article that I will be discussing and comparing is one written by Dean Burch. â€Å"In Defense of Richard Nixon.† I will provide a brief summary of the two arguments as well as describe how the Watergate events changed American views in politics and politicians. I will also speculate how the events could have been different if the media and population during the Watergate scandalRead MoreWatergate : A Decade Of Corruption, Lies, And Shadiness1224 Words   |  5 Pageshis reelection team put forth an aggressive campaign (History.com Staff). The Watergate Scandal increased public distrust of United States Government, therefor e creating new acts to disclose government information and closer scrutiny of government by the media. According to What Was Watergate?: A Young Reader s Guide to Understanding an Era, it was midnight on Saturday, June 17, 1972. A watchman at the Watergate hotel-apartment-office complex found tape over the lock on a basement door andRead MoreEssay on Watergate Scandal and President Nixon778 Words   |  4 Pagespresidents in the United States. He was mainly renowned for his huge role in the Watergate scandal. The Watergate scandal was important because Nixon and his cabinet arranged to get people to spy on the Democratic National Committee in the Watergate building. After it became clear Nixon was responsible, he manages to resign before he was going to be impeached. President Nixon was involved with the Watergate scandal and should be sentenced to jail because he organized it, which then got leaked outRead MoreNixon Vs. President Richard M. Nixon1304 Words   |  6 PagesNixon vs. People   Ã‚  Ã‚   President Richard M. Nixon once said, â€Å" I can see clearly now†¦ that I was wrong in not acting more decisively and more forthrightly in dealing with Watergate† (Watergate Quotes). The Watergate scandal began when five men attempted to break into the headquarters of the Democratic National Committee at the Watergate Complex. The government had to create an act in order to have the right to view all surveillance footage from the headquarters. This break-in sparked more than enough

Information Security for America JobLink - myassignmenthelp.com

Question: Discuss about theInformation Security for America JobLink. Answer: Americas JobLink breach What was the problem? The America JobLink, which is a web based system which connect the job seekers and the employers, they revealed that their system were breached by a hacker who exploited the misconfiguration in the application code (Acua, 2016). This attacker was able to gain an access to the personal data of about 4.8 million job seekers, which included their full names, the date of birth date as well as the social security numbers (Al-Bayaa, 2011). The Alabama Department of Labor recently reported that the data breach in the America JobLink system. The America JobLink is managed by the America JobLink Alliance, which is a Kansas City organization which provides the online services to the multiple state employment offices across the country, which include Alabama (Acua, 2016). All the individuals who registered with the Alabama State Employment, they may be at the risk of the identity theft. How and why it occurred On 12th March AJLA tech support team had received the errors in the systems which indicated the suspicious activity of their system (Collier, 2017). The incident was reported to the law enforcement, as well as the third party forensic team which helped to determine on the scope of breach. The investigators confirmed that the suspicious activity of the March 21, and the breach was announced on the next day. The question which remains what happened on 12st March? On this day the America JobLink (AJL) was the victim of the breach when the hackers exploited a flaw in their application code and they were able to gain unauthorized access to the data of the job seekers in the ten states in America (Easttom II, 2016). AJL has a multi-state system that links the job seekers with the employers. On this day the attackers were able to gain the entry in the system and accessed the names, birthdates as well as the social security number of the applicants from Alabama, Delaware, Arizona, Kansas, Illinois, Maine, Vermont and Oklahoma (Goodrich Tamassia, 2013). In the breach there was a code configuration which was introduced into the system through the update. The organization national reach made this breach very serious as a result of the hackers accessing the users data from the ten different states (Goodrich Tamassia, 2013). According to the states targeted Illinois was the most affected with an approximate of one million four hundred users with the state who were compromised on their data. The severity of the breach was also impacted by the kind of data that was breach, such that the social security number being the most crucial and available information from the hackers perspectives. Additionally, it is important to note no matter how many records that were affected the information which is exposed indicates that the victims could face very serious issues especially down the road such as fraud or perhaps the identity theft (Siponen, Mahmood Pahnila, 2014). The hackers breached on this system because they wanted the information of the client such as the social security number and be able to steal their funds. What are the possible solutions? As a society individuals have reached to the point in which every organization have been entrusted with the personal information of the client. The organization needs to constantly test and harden on both their internal and the external defenses. One of the possible solution to this attack would be to remove ones data from the AJLA systems. To accomplish this, AJLA had instructed individuals to contact their local AJLA office for further assistance. The local office would then check individual accounts and determine if there data was compromised in the attack. Another thing would be to review ones credit report and keep an eye out for any suspicious activity on the bank accounts. The compromised data in the breach could allow the hackers from access to individuals accounts and make unauthorized purchase or even creating of new accounts under ones name (Streeter, 2013). In case one notices any inconsistent activity on the accounts, it is important to a contact the bank immediately. An other possible solution to this attack would be to place a credit freeze on the credit file (Streeter, 2013). This would offer an extra layer of protection by requiring on the additional verification in opening of new line of the credit under ones name. AJLA is offering a free credit monitoring services to many individuals who were affected by the attack. Those individuals who are being helped would receive an activation code in an email from the AJLA to be able to access on the solution. The organization could hire white hat hacker in order to test their system. The white hat hackers are extremely critical when an organization wants to prevents any kind of sophisticated attacks. Such hackers usually perform a high level attacks and the penetration tests with the business consent (Safa, Von Futcher, 2016). The intent behind these types of tests should be to identify the weak points in the system to enable them to seal and prevent any specific external attacks. The company may also perform the in house tests. Additionally, there could possibly be utilization of the system hardening (Safa, Von Futcher, 2016). This can be known as the lockdown or the security tightening, and it involves the activities such as the configuring of the software for the optimum use, deactivating all the unnecessary software program which may form the basis of the simple attacks and configuring on the system for the ideal security. Additionally, the system hardening process is carried out in a phased consider to be able to increase on the variety of the defensive layers in addition to reduce on the exposed attack surfaces. Part B: May 2017 ransomware cyber-attack on the web What was the problem? There was a massive ransomware attack which showed the vulnerability of the world against the cyber-attack (Graham, 2017). This attack was over reliance on the digital world as well as the artificial intelligence which made its defence to be fragile and exposed to the data thefts. In this ransomware attack it was known as the WannaCry which occurred in May 2017. WannaCry is a ransomware crypto worm which highly targeted the computer systems running on the Microsoft windows operating-system by encrypting on the information and demanding a ransom transaction in terms of the Bitcoin cryptocurrency (Graham, 2017). The attack started out on Friday, 12th May 2017 and within a day it had been revealed that the attack had infected to a lot more than 230, 000 computers to over one hundred and fifty countries. There was clearly section of the United Kingdom National Health Service that has been also infected , which triggered it to run some services on emergency only basis in the course of the attack . The WannaCry propagates on usage of the EternalBlue, which can be an exploit of the Windows Server Message Block protocol (Graham, 2017). The ransomware is a kind of the Trojans which takes over the computer and also prevents the users from gain access to of the data on the computers until the ransom has been paid. For most of the situations the software infects the computers via the links or maybe attachments in the malicious messages that are considered the phishing emails. Once the user has clicked on the links or even open a document, their computers are infected and the software takes over the system (Schou Hernandez, 2014). The individuals who were responsible demanded the users to pay three hundred dollars worth of bitcoins to enable them retrieve their files. Who were affected and how? Some of the major international institutions which were attacked by the ransomware are the British Health service which was infected causing it to run some services on an emergency only basis during the attack (Gordon, Loeb, Lucyshyn Zhou, 2015). This also to stalling of the surgeries and other critical patient care activity across the British Isles, and making of the confidential data of the patients and other documents to be inaccessible. Some of the report highlighted that Russia had seen more infections than any other country. Their domestic banks, the interior as well as the health ministries, the state owned Russia railway firms and the mobile phone network were hit (Gordon, Loeb, Lucyshyn Zhou, 2015). In Spain there were a number of large firms which were hit such as the Telefonia, power firm Iberdrola as well as the utility provider Gas Natural (Gupta, Agrawal Yamaguchi, 2016). These attacker used the software to infect the computers via the links or perhaps attachments in the malicious messages which are regarded as the phishing emails, and once someone clicked they take control of the system. How was the attack carried out? The ransomware attack are malicious software from the cryptovirology which threatens to publish on the data of the victims or perhaps partially block the access to it unless the ransom has been paid (Kennedy Kennedy, 2016). This ransom attack was carried out using a Trojan which was disguised as the legitimate file that the users are tricked into downloading or opening when it arrives as an email attachment. In the case of this attack it was a high profile WannaCry worm which travelled automatically between the computers without the interaction of the users (Kruse, Frederick, Jacobson Monticone, 2017). The attackers used the exploit vectors known as the EternalBlue which was leaked from the USA National Security Agency (Kennedy Kennedy, 2016). This ransomware spread in unprecedented scale infecting to more than two hundred thousand computers to over one hundred and fifty thousand countries (Pope, 2016). The wana Crypt0r 2.0 was bug which encrypts the data on the computer of the us ers within seconds and it displayed a message asking the users to pay for the ransom of three hundred dollars in Bitcoins to restore their access to the device and the data which is inside it. What could have been done to prevent the attack? The first thing the organization need to do is to examine what they are doing in order to prevent against phishing attacks (Renaud Goucher, 2014). There is need to educate the staff in regards to these threats and even carry out a red team type test through sending fake phishing emails out to employee and see if they could fall victims (Pope, 2016). Another things that the WannaCry attack showed was that the business need to make sure that they constantly update on their software and should install appropriate security patches. According to the investigation highlights that WannaCry ransomware software entered the NHS system via the vulnerability in the outdated Windows XP operating system (Pope, 2016). Keeping the system with the latest operating system could have helped to prevent this attack. Lastly, another way to have prevented the attack was for the companies should have a game out of the cyber scenarios and have a plan that is in place on how to handle the attack if it actually happened. Each business should have considered their worst case cyber event and ways to handle it, this way they would be prepared for any attack which could impact on the organizations. References Acua, D. C. (2016). Effects of a comprehensive computer security policy on computer security culture. Al-Bayaa, A. B. (2011). Preventive Security in the 21st Century: The Threats of the Threats. Inquiries Journal, 3(01). Collier, R. (2017). NHS ransomware attack spreads worldwide. Easttom II, W. C. (2016). Computer security fundamentals. Pearson IT Certification. Goodrich, M., Tamassia, R. (2013). Introduction to Computer Security: Pearson New International Edition. Pearson Higher Ed. Gordon, L. A., Loeb, M. P., Lucyshyn, W., Zhou, L. (2015). Externalities and the magnitude of cyber security underinvestment by private sector firms: a modification of the Gordon- Loeb model. Journal of Information Security, 6(1), 24. Graham, C. (2017). NHS cyber attack: Everything you need to know about biggest ransomwareoffensive in history. The Telegraph. Gupta, B., Agrawal, D. P., Yamaguchi, S. (Eds.). (2016). Handbook of research on modern cryptographic solutions for computer and cyber security. IGI Global. Kennedy, S. E., Kennedy, S. E. (2016). The pathway to securitymitigating user negligence.Information Computer Security, 24(3), 255-264. Kruse, C. S., Frederick, B., Jacobson, T., Monticone, D. K. (2017). Cybersecurity in healthcare: A systematic review of modern threats and trends. Technology and Health Care, 25(1), 1-10. Pope, J. (2016). Ransomware: Minimizing the Risks. Innovations in clinical neuroscience, 13(11-12), 37. Renaud, K., Goucher, W. (2014, June). The curious incidence of security breaches by knowledgeable employees and the pivotal role a of security culture. In International Conference on Human Aspects of Information Security, Privacy, and Trust (pp. 361-372).Springer, Cham. Safa, N. S., Von Solms, R., Futcher, L. (2016). Human aspects of information security in organisations. Computer Fraud Security, 2016(2), 15-18. Schou, C., Hernandez, S. (2014). Information Assurance Handbook: Effective Computer Security and Risk Management Strategies. McGraw-Hill Education Group. Siponen, M., Mahmood, M. A., Pahnila, S. (2014). Employees adherence to information security policies: An exploratory field study. Information management, 51(2), 217- 224. Streeter, D. C. (2013). The effect of human error on modern security breaches. Strategic Informer: Student Publication of the Strategic Intelligence Society, 1(3), 2.

Japanese Org. Culture Essays - , Term Papers

Japanese Org. Culture Organizational Culture ?Japanese culture is very different from ours. For one thing, it consists almost entirely of Japanese people. (Barry, 43) Perhaps that seems an obvious statement, but how true it is. The culture of any business, organization, or even government is made up of the people that make the organization. Throughout this paper we will use the culture of the Japanese government as a medium, to see how culture affects the management and decision-making processes. Specifically we will look at how the culture affected the decisions of the government, and how those decisions affected the very lives of the Japanese people on a very dreadful day just over six years ago. A 20-second earthquake, measuring 7.2 on the Richter scale, devastated the city of Kobe, Japan on the morning of January 17th, 1995. Many were still sleeping at 5:46 when the earthquake struck, but they would soon awaken to find great frustration as the lack of public and personal transportation, communication lines, and open roads became increasingly apparent. Indeed, Japan's 6th largest city was facing a problem, and one that needed to be addressed immediately. (Adamson, par 1) q Is America an Autocracy? You have probably read in a newspaper, or watched on television a documentary about a natural disaster on American soil. It could be anything from an East-coast hurricane, to a Mid-west tornado, to a California earthquake. Typically, by the time you are just hearing about the event, the President of the United States will have already declared a state of emergency. Local and national armed forces are immediately dispatched to help assist in any way possible. The way that the President took the information available at the time, and promptly made the decision reflects an autocratic leadership style, as defined by Dessler. (301) Why wasn't there a session of congress held to determine if it was really necessary to declare the emergency? Why weren't the citizens allowed to vote whether or not they deemed it wise spending of their tax-dollars? The President of the United States (obviously, by his title) has the authority to make decisions that affect the United States. Our culture allows him to have the power that he does, whether he is backed by congress or not. We allow him to declare a state of emergency because our culture defines a state of emergency as a problem that needs to be fixed. We do not define it as an international embarrassment, nor do we define it as an internal breakdown of part of our society. q Culturally defining the problem The Japanese government happened to define their problem a little differently. They looked at the disaster as a weak link to their strong nation. They were embarrassed and unwilling to accept help from foreign nations who readily offered. As a matter of fact, due to cultural boundaries, response time to this whole disaster was so bad that it took over 5 years to finally fix all the damage. There was no immediate response when the quake subsided. Four hours passed before the governor of the Hyogo Prefecture asked for help from the Japanese Defense forces. It took the JDF another 5 hours to respond and a full two days before they arrived in Kobe in force. Japanese Prime minister Tomiichi Murayama all but confessed that a lack of preparedness and bureaucratic bungling significantly delayed recovery efforts. Teams of doctors arrived only to be held up at the airport for three days because they did sot have the necessary license to practice in Japan. It took 2 days to get necessary permission to have 50,000 blankets shipped in from the United States. ?Of the 60 nations that offered assistance to the Japanese government, only 20 offers were accepted.(Nevola, par. 5) q All in favor? Perhaps a closer look at the leadership style implemented would help explain why the reaction time was so bad. Most social, moral, and governmental standards are based around conformity. It was understood by foreigners living in the country, that meeting scheduling was apparently a great process that slowed everything. Unconfirmed reports state the before any issues directly related to the earthquake were resolved, absolute conformity had to be reached as pertaining to when the committee would be able

Elderly Co-culture Interview Essay Essays

Elderly Co-culture Interview Essay Essays Elderly Co-culture Interview Essay Paper Elderly Co-culture Interview Essay Paper â€Å"Everything has changed since I was your age† . is what my grandma had to state when asked about her experience turning up. My grandma. Mrs. Ruby Parker Sloan was born on December 6th. 1943 in a little town in Ohio. She was raised in a little farmhouse along with 4 sisters. Her female parent was a usual adult female of her clip ; one that stayed at place with the kids. cooked. cleaned and maintained the house. Her male parent was besides a usual adult male of his clip ; one that worked throughout the hours of the twenty-four hours in order to supply for his family-a adult male that had been working since the age of 9 old ages old. My grandma has raised 4 kids. including myself ; so she has seen firsthand the alterations and differences in non merely her and my coevalss. but the coevalss in between. She has experienced the alterations of racism. engineering. parenting. ethical motives. warfare and many other facets of our society. For her. she felt society as a whole has changed dramatically. One of her chief concerns of the differences of now and so was the differences in parenting. She pointed out that during her clip it was unheard of for there to be a school hiting similar to that of the Columbine or Virginia Tech incidents. She felt that had a batch to make with rearing itself ; that parents were evidently non concerned with their kids and/or non involved plenty in their lives to cognize that they were be aftering to perpetrate a mass slaying of their equals with arms stored under their ain roof. Another point that concerned her was the difference in child subject. She is a steadfast truster in â€Å"whipping† your kid instead than â€Å"no. no† and the ill-famed â€Å"five 2nd count† used by parents today. She stated that kids need to understand the effects to certain actions†¦most of which can do injury to themselves or others. One thing she said about her experience as a parent was â€Å"Some childs merely necessitate a good spankin‘â€Å" . My grandma told me that you would neer see a kid stating their parents â€Å"no† or â€Å"I hate you† during her clip. it merely didn’t happen. â€Å"There was a degree of regard between kids and their parents so. something that a batch of childs today merely don’t have any more†¦that’s the parents’ fault† is what she told me. Today’s civilization was something my grandma felt strongly about. She felt that one of the ruins of our civilization today was the publicity of sex everyplace you turn. which â€Å"especially influences the immature 1s of today† she stated. She felt that this advertisement in music. telecasting. and everyplace else you go merely teaches kids the pleasance and exhilaration of sex itself alternatively of the morality and effects involved. My grandma continued to state me a scenario where she was driving to the shop a few hebdomads ago and she heard a vocal with the chorus â€Å"birthday sex† and that the individual singing it sounded really immature. â€Å"What the snake pit is that all about† she said. â€Å"It’s awful how these grownups that promote and advertise this material are okay with it† she stated. My grandma said telecasting didn’t even show pregnant adult females on it when she was turning up. her parents besides slept in different beds during that clip. Elvis Presley was looked upon severely by parents of her clip because of the sexual nature of his dance. â€Å"You can’t even turn to the household channel without seeing a show about a pregnant adolescent or some kind of sexual thing traveling on†¦it’s merely sad† she said. She besides felt that this publicity of sex to childs and immature grownups was the cause of self esteem issues and that it was besides the perpetrator for a batch of childs these yearss â€Å"thinkin’ they’re grown because sex is such a cool and grown up thing to do† . Arouse these yearss. to her. is making nil but directing the incorrect message to immature grownups about self visual aspect and determination devising when it comes down to compensate or wrong. When my grandma was turning up engineering was. a fortunate household on the street having a black and white telecasting. There was no electronic mail. texting. cell-phones. etc. Peoples still entirely relied on the old fashioned cast and envelope method†¦or even a more advanced version†¦the wire. My grandma ever mentions how much she loves her high definition. level screen telecasting ; something she could neer conceive of bing as a kid. My grandma ever seems to be amazed by engineering today. and it besides seems she is normally 10 old ages behind the apprehension of today’s engineering. During our conversation. she continually referred to her DVD participant as a â€Å"VCR† . She besides seemed amazed by the promotion in today’s computing machine and picture games to that of even when I was a kid with a first coevals Nintendo. My grandma has been around to travel from the record participant. 8track participant. cassette participant. Cadmium participant. all the manner to the digital MP3 participants that can keep 1000s of vocals in something half the size of a deck of cards. â€Å"it merely amazes me†¦technology today†¦just imagine where it will be when you’re [ me ] my age! † she said. Talking to my grandma in an interview manner was a really interesting experience. It gave me penetration on a different clip that was experienced by someone†¦a clip that has passed and will neer be relived the same. It caused me to believe of how I am at the same point in my life that she was at my age ; it besides caused me to inquire how things will differ from today and two coevalss from now. Society has changed drastically since my grandmothers’ coevals and it will go on to turn throughout mine the same†¦hopefully for the better. but I guess it’s all about who you ask.

Photoelectric Effect Definition and Explanation

Photoelectric Effect Definition and Explanation The photoelectric effect occurs when matter emits electrons upon exposure to electromagnetic radiation, such as photons of light. Heres a closer look at what the photoelectric effect is and how it works. Overview of the Photoelectric Effect The photoelectric effect is studied in part because it can be an introduction to wave-particle duality and quantum mechanics. When a surface is exposed to sufficiently energetic electromagnetic energy, light will be absorbed and electrons will be emitted. The threshold frequency is different for different materials. It is visible light for alkali metals, near-ultraviolet light for other metals, and extreme-ultraviolet radiation for nonmetals. The photoelectric effect occurs with photons having energies from a few electronvolts to over 1 MeV. At the high photon energies comparable to the electron rest energy of 511 keV, Compton scattering may occur pair production may take place at energies over 1.022 MeV. Einstein proposed that light consisted of quanta, which we call photons. He suggested that the energy in each quantum of light was equal to the frequency multiplied by a constant (Plancks constant) and that a photon with a frequency over a certain threshold would have sufficient energy to eject a single electron, producing the photoelectric effect. It turns out that light does not need to be quantized in order to explain the photoelectric effect, but some textbooks persist in saying that the photoelectric effect demonstrates the particle nature of light. Einsteins Equations for the Photoelectric Effect Einsteins interpretation of the photoelectric effect results in equations which are valid for visible and ultraviolet light: energy of photon energy needed to remove an electron kinetic energy of the emitted electron hÃŽ ½ W E whereh is Plancks constantÃŽ ½ is the frequency of the incident photonW is the work function, which is the minimum energy required to remove an electron from the surface of a given metal: hÃŽ ½0E is the maximum kinetic energy of ejected electrons: 1/2 mv2ÃŽ ½0 is the threshold frequency for the photoelectric effectm is the rest mass of the ejected electronv is the speed of the ejected electron No electron will be emitted if the incident photons energy is less than the work function. Applying Einsteins special theory of relativity, the relationship between energy (E) and momentum (p) of a particle is E [(pc)2 (mc2)2](1/2) where m is the rest mass of the particle and c is the velocity of light in a vacuum. Key Features of the Photoelectric Effect The rate at which photoelectrons are ejected is directly proportional to the intensity of the incident light, for a given frequency of incident radiation and metal.The time between the incidence and emission of a photoelectron is very small, less than 10–9 second.For a given metal, there is a minimum frequency of incident radiation below which the photoelectric effect will not occur so no photoelectrons can be emitted (threshold frequency).Above the threshold frequency, the maximum kinetic energy of the emitted photoelectron depends on the frequency of the incident radiation but is independent of its intensity.If the incident light is linearly polarized then the directional distribution of emitted electrons will peak in the direction of polarization (the direction of the electric field). Comparing the Photoelectric Effect With Other Interactions When light and matter interact, several processes are possible, depending on the energy of incident radiation. The photoelectric effect results from low energy light. Mid-energy can produce Thomson scattering and Compton scattering. High energy light can cause pair production.

Graduate School Admission's Essay Example | Topics and Well Written Essays - 1000 words

Graduate School Admission's - Essay Example rsity Kampala, Uganda, where I made an attempt and succeeded in getting Bachelors in Business Administration/Accounting (2002-2005), I have been accumulating my experience in accounting. This was a long and a fruitful period of my life. During those times I developed my analytical and problem solving skills. Thus, I clearly realize how to make right decisions. I would like to talk a little bit about my professional experience. I am currently employed by Nile Cargo Carrier Inc Newton, MA (2006-2011) as an accounting assistant. I have been performing various actions and completing different tasks, such as management of accounts payable and receivable for the company, administration online banking functions on behalf of the company, keep records of company’s expenses, prepared annual company accounts and reports etc. Therefore, I develop my skills with the help of Internet and computer technologies, which is of crucial importance nowadays. Moreover, while keeping records of company’s expenses, I have been developing my attention to details, thus contributing to my self-organization. In the result of my accounting and technical skills development, I designed and implemented a database for the company’s new Payment Management System. This database system is a perfect means for a record keeping improvement. During this period (2009-2011) I have been also employed by Bridgewell Lynnfield, MA as a direct support professional. My function was to take care of people with mental and physical disabilities helping them in accessing resources and recreational facilities in the community. Every day I am pleased to perform a function worthy of respect, I think. I am not boasting. I just want to make an appeal for you, Dear Members of Committee, and my future classmates that performing humane functions and helping people remains the most important task for every citizen. Still, this personal and professional experience is only a top of an iceberg. During 2005-2006 I worked

Nuclear Research Paper Example | Topics and Well Written Essays - 1250 words

Nuclear - Research Paper Example What followed was a struggle with the nuclear energy dichotomy and appreciating the drawbacks and benefits associated with this type of energy. What still remains a puzzle is whether nuclear energy has more benefits to mankind compared to its disadvantages. This research paper will focus on the benefits, drawbacks and safety use of nuclear energy. The process of generating nuclear energy is believed to be the cleanest of all processes causing the least impact on the environment. This follows the fact that the nuclear plants do not emit harmful gases like nitrogen oxide, carbon dioxide and sulfur dioxide to the environment. This makes nuclear energy emission free energy that does not affect water, air and land resources. Nuclear energy is used in radiation and isotopes techniques mostly in agriculture. Nuclear energy is also used in human health for the treatment of cancer by radiotherapy application. Gamma emissions on the other hand are applied in the sterilization of supplies in medicine such as bandages, cotton and gloves used for burn dressing and surgery. Radioisotopes are actively used in the tracing of pollutants that are found in air as they easily trace the residue thus ensuring safe and healthy environment. The process of decaying of the radioisotopes leads to the emission of large amounts of energy that can be appl ied in controlling the heart pacemaker (Rutherford 67) Nuclear weapons have also been observed to use minimum fuel as it makes use of small amounts of uranium which exist in high reserves on the earth surface and will be available for more than 100 years to come. Nuclear energy can be used in the proliferation and production of nuclear weapons and such weapons have been used by super powers to dictate, cause tension and cause massive destructions and killings in different countries. The waste that comes from

Australian Rules Notes Essay Example for Free

Australian Rules Notes Essay Australian rules is set in a small rural town, where the relationships between the white townspeople and the Aboriginal people on the mission are complex, conflicted and marred by deeply entrenched racism. The local football team in many ways serves to represent the town, it reflects the conflicted relationship between the white people and the Aboriginal people- we begin to understand this as the film unfolds. Other themes inherent in the film are themes of family, love, loyalty and violence- the secrecy of domestic violence and the more overt forms of racial violence that spill out onto the public spheres of the football field and the pub. The opening narration informs us that half the football team is Aboriginal and that there would not be a football team without the Aboriginal players, therefore we understand how the town team relies on the talent and number of the Aboriginal players. We then witness the contradiction of the white and Aboriginal boys playing side by side as team members followed by the social segregation between the members after the match. This segregation is highlighted by Blacky (a white boy from town) and Dumby (an Aboriginal boy who is the best player on the team) whose friendship transcends these borders and we also witness ways that certain adults culturally impose this segregation between the white teenager and Aboriginal teenagers. In one of the beginning scenes, just after a football match, Dumby and Blacky want to ‘hang out’ together, but an older friend takes Dumby back to the mission and Blacky cannot follow. Blacky, Clarence and Dumby all call out to each other ‘Nukki n ya’ and this use of Aboriginal language between two Aboriginal teenagers and Blacky the white boy signifies the level of their friendship.

When identifying the learning support of dyslexic pupils, the same :: Education

When identifying the learning support of dyslexic pupils, the same underlying principle of careful assessment of skills an â€Å" When identifying the learning support of dyslexic pupils, the same underlying principle of careful assessment of skills and strategies should apply to literacy and numeracy. Discuss the implications for classroom practice. In this essay I will be discussing the importance of careful assessment in the management of dyslexia with particular reference to literacy and numeracy and the subsequent implications that this will have on classroom practice. Current theory shows that although there is no one definition for dyslexia it is widely recognised as being a specific learning disability of neurological origin that does not imply low intelligence or poor educational background It is were the language section of the brain is not developed in the normal way,so preventing the acquisition of phonological skills ,decoding and encoding of words.These difficulties are believed to be due to the inherited aspects of language processing.The neurological bases of dyslexia are now well founded and reflected in the current definitions of the term.The British Dyslexia Association (1996) produced the following definition; â€Å"Dyslexia is a neurological condition, which is constitutional in origin. The symptoms may affect many areas of learning and function and may be described as a specific difficulty in reading , spelling , and written language. One or more of these areas may be affected.Numeracy ,notational skills (music), may also be involved. However ,it is particularly related to mastering written language, although oral language may be affected to some degree.† The Dyslexia Institute (1997)defined dyslexia as â€Å"a problem dealing with words and symbols that make it hard for a dyslexic person to learn to read write and spell and sometimes causes difficulty with mathematics and music†. Dyslexia is therefore a disorder in the cognitive processing system of the brain which presents itself with difficulties with organisatonal skills ,short term memory problems ,reading ,writing and spelling problems and to some extent difficulties in numeracy. A dyslexic pupil may have problems with word retrieval and pronounciaton ,difficulties with rhyme and alliteration, sequencing problems and naming.Singleton an E.

Mass marketing

Mass marketing is the process involved in presenting products to the general public using the mass media such as primetime television, radio, national newspapers, or magazines of general circulation.   This is usually done with products which appeal to or perceived to be useful to people from all walks of life such as toothpaste, laundry detergent, or headache pill.   This is referred to as the traditional method of marketing and was in use long before specialized or target-specific products came into being. Compared to the concept of direct marketing, mass marketing is more expensive because it utilizes the traditional mass media which get through to a wider range of audience.   For instance, it was estimated that in the 1960s, a single television spot aired simultaneously over the three television stations CBS, ABC, and NBC could already get a message across to 80% of women in the United States. (Bianco, Lowry, Berner, Arndt, Grover. 2004) Direct marketing, on the other hand, is a relatively new method in marketing where the target customers are contacted directly through mail, electronic mail, or the telephone.   This method relies heavily on a customer list created, maintained, and regularly updated by a company or an advertising firm for the purpose.   Organizations who are engaged in this method claim that their marketing efforts are measurable in terms of responses they receive from their targets. The system also allows them to conduct follow-ups in order to consummate sales, or extend after-sale services such as maintenance assistance or performance rating of their products.   Basically, direct marketing allows you to â€Å"focus limited resources where they are most likely to produce results; measure the success of campaigns accurately by analyzing responses; and test your marketing – you can target a representative sample of your target audience and see what delivers the best response rates before developing a full campaign.† (Business Link)   The concept is catching fire. The result of a transatlantic survey of over 500 direct marketers and service providers conducted in 2006 and released January 11, 2007, showed that â€Å"85% of respondents expect their online direct marketing expenditures to increase in 2007.† (Direct Marketing News) REFERENCES Bianco, A., T. Lowry, R. Berner, M. Arndt, & R. Grover. (2004). The Vanishing Mass Market. BusinessWeek online. (Retrieved from: http://www.businessweek.com/magazine/content/04_28/b3891001_mz001.htm) Business Link. Direct Marketing: the basics. (Retrieved from: http://www.businesslink.gov.uk/bdotz/action/detail?r.l1=1073861169&r.13=1073902327&type=RESOURCES&itemID=1073790746&r.12=1073858842&r.s=sc) Direct Marketing News. â€Å"Alterian finds 85% of marketing and service providers plan to increase Online spending in 2007†. (Retrieved from: http://www.dmn.ca/Click/articles/vol109/vol109_b.htm)   

Accounting for leases Essay

Abstract This paper will provide an overview of lease accounting. It will present the history, current status, and future implications of the latest proposed standard, as jointly issued by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB). Furthermore, the paper will take into account relevant observations made by various proponents who are concerned about the standard, and conclude with a personal opinion on the standard and why it’s better than the current standard. Existing accounting standards between the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have allowed corporations to avoid reporting assets and liabilities via â€Å"operating leases.† Thus, it has become common practice for corporations to utilize these operating leases as a source of deceptive financing—by being able to materially mislead creditors and investors due to off balance sheet accounting. Lease accounting is a classic example (or phenomenon) that shows how people tend to exploit accounting standards in order to violate the â€Å"substance over form† accounting principle (where the economic reality can be distorted from the legal reality). The history of lease accounting is an interesting one. In 1976, FASB released Statement of Financial Accounting Standards (SFAS) No. 13 – Accounting for leases. Since then, the accounting standard allowed companies to report some leases as an asset and a liability (i.e. capital/finance leases), and other leases as a non-asset and non-liability (i.e. operating leases). However, since the FASB-IASB convergence project began (from the 2002 Norwalk Agreement), they have reached a general consensus with investors that in many instances, operating leases can be misleading and could cover up material amounts of credit risk of a given company. It is interesting to note that such an issue had already been acknowledged by the late 70s, shortly after FASB released SFAS 13 (Kieso, Warfield, & Weygandt, 2004, p.1119). The issue was momentarily brought up again during the early 90’s for resolution, but was sharply protested by corporate interests and subsequently dismissed (Norris, 2013). Only now, has there been serious reconsideration of the standard; and can demonstrate how long it can take for accounting standards to respond back to the needs of financial statement users. On June 16, 2005, the US Securities and Exchange Commission (SEC), in response to the Sarbanes-Oxley Act (SOX) of 2002, publically released â€Å"On Arrangements with Off-Balance Sheet Implications, Special Purpose Entities, and Transparency of Filings by Issuers.† This public statement proposed several important goals and recommendations, among them a proposal to improve accounting for leases. By July 2006, the FASB and IASB established a Work Plan, in order to improve the standard for lease accounting (â€Å"Work Plan for IFRS – Leases,† 2013). The project has yet to be completed. Details about its current status will be described next. On May 16, 2013, FASB-IASB has released their latest exposure draft on accounting for leases. Based on user feedback, this draft arose from earlier draft iterations that were released in March 2009 and August 2010 (â€Å"Exposure Draft,† 2013, p. 1). If approved, the draft would supersede IFRS IAS 17 and FASB Topic 840 (â€Å"Exposure Draft,† 2013, p. 2). As a result of this draft, FASB-IASB will also attempt to concurrently update revenue recognition standards accordingly, as the latest proposal intends to make sure the  accounting for revenues and expenses for both the lessor and lessee will be consistent with each other (â€Å"Exposure Draft,† 2013, p. 1). Furthermore, there are still some minor differences that exist between the FASB and IASB drafts, among them being: revaluations, cash flow, disclosure, non-public entities, and measurement issues (â€Å"Exposure Draft,† 2013, pp. 4-5). The feedback deadline for this draft is September 13, 2013 (â₠¬Å"Exposure Draft,† 2013). As it turns out, this draft decided to take a much more prudent approach (compared to earlier proposals) towards lease accounting, allowing standards similar to SFAS 13 to remain applicable in practice for any leases that have terms of 12 months or less†¦ or if it is a â€Å"Type B† lease (which will all be further explained below) (â€Å"Exposure Draft,† 2013, p. 3). In effect, this would allow lessors to continue to structure their lease terms accordingly, which allows lessees the ability to renew these short-term leases in order to continue to practice off balance sheet financing. So what’s the current proposal to account for lease terms that are more than 12 months? First, the exposure draft would require entities that enter such a leasing contract to recognize the â€Å"right of use† asset and its associated liability (â€Å"Exposure Draft,† 2013, p. 2). Second, the draft requires the entities to recognize the underlying â€Å"nature† of the asset as being either: Type A (non-property) or Type B (property) (â€Å"Exposure Draft,† 2013, p. 2). Third, the draft requires the lessee to assess how much economic benefit it reasonably expects to derive from the â€Å"right of use† asset (â€Å"Exposure Draft,† 2013, p. 2). Furthermore, the draft has guidelines for both the lessee and the lessor. These accounting guidelines will be described next—first for the lessee, then for the lessor. For the lessee, if the lease is Type A, the lessee is required to recognize the associated Leased Asset and Lease Obligation on the Balance Sheet (â€Å"Exposure Draft,† 2013, p. 2). The asset could be depreciated, and the respective portions of the Lease Obligation are to be listed under the Liability and Debt sections of the balance sheet, respectively. The asset and associated liability is to be initially measured by using the â€Å"present  value† method (where the initial account balances reflects the present value of the future amount) in order to account properly for Interest Expense payments made during the whole course of the Lease Obligation (â€Å"Exposure Draft,† 2013, p. 2). The lessor is required to de-recognize the Leased Asset from the Balance Sheet. In its place, the lessor must recognize the Lease Receivable and Residual Asset (â€Å"Exposure Draft,† 2013, p. 3). The assets are also initially measured using the same present value method , in order to account properly for the interest earned apart from the Lease Revenue throughout the whole term of the lease (â€Å"Exposure Draft,† 2013, p. 3). If the lease is Type B, the exposure draft proposes that both the lessee and the lessor should account for the lease as an operating lease if the lessee is NOT â€Å"expected to consume more than an insignificant portion of the economic benefits embedded in the underlying asset† (â€Å"Exposure Draft,† 2013, p. 3). Thus, the lessor would continue to recognize the underlying asset, while the lessee simply account for the annual lease expense (â€Å"Exposure Draft,† 2013, p. 3). Again, this accounting treatment is the same for any leases that have terms of 12 months or less. Keep in mind however, that if the lessee were to consume a significant portion of the economic benefits under a Type B lease, the accounting treatment for both the lessee and lessor would be similar to a Type A lease (â€Å"Exposure Draft,† 2013, p. 2). In this case, the lessee would be required to recognize an asset and liability from the property lease. I believe such proposal was intended, as it allows companies to gradually adjust to the new treatment standards, whereby future amendments could someday require all short-term leases (and Type B leases) to be capitalized to better reflect the economic reality of â€Å"short-term† lessees. So, what do the proponents of the exposure draft think of the new standard and its impact on the future? As expected, there are some who agree with the draft and others who think otherwise. Dhaliwal, Lee, and Neamtiu (2011) did a quantitative and qualitative empirical study—of which evidence suggests â€Å"that lessees bear insufficient risk to treat the leasehold as an asset† (p. 193). This implies that the new proposal would not significantly increase the cost of capital for any firms that would have to start capitalizing  their operational leases. Cotton, McCarthy, and Schneider (2012) found that most firms under current lease accounting are able to combine associated obligations from their capitalized leases with other obligations (p. 118). This would not be allowed under the new proposal, thus improving transparency and quality of information to investors. Middelberg and Villiers (2013) did a similar study, of 40 JSE-listed (South Africa) companies. Interestingly, their findings within this study suggest that the cost of financing would increase for firms that would have to capitalize operating leases. Their findings suggest that companies should expect to experience the following changes to their financial ratios: Debt-to-equity to increase by 9%, Debt ratio to increase by 8%, and the Interest cover ratio to decrease by 8% (Middelberg & Villiers, 2013, p. 663). This implies that the new proposal would cause investors to see such companies as higher investment risks, thus increasing borrowing costs. Burton (2013) doesn’t believe in the new proposal, instead suggesting that the current standards be amended to address the areas that are vulnerable to exploitation. He thinks the FASB should consider revising the four criteria provided in SFAS 13 that determines if a lease should be capitalized. In particular, he encourages the FASB to change the 90% present value rule—which currently impose no such requirements for lessors to reveal the actual discount rate to the lessee. As a result, lessors are able to keep the leased asset on their books as a capital lease by using a low discount rate, while the lessee can use a higher, in-house discount rate in order to avoid the need for capitalizing the lease. Quah (2013) reasoned that the proposed changes could have a more significant effect on retailers, as they are known to have major property leases. In particular, she notes that as the liabilities increase from capitalizing such leases, it would have negative effects on debt, employee compensation, and tax balances. This could cause major implications, as retailers (department stores, discount chains, convenience stores) are key economic players in the economy. Similarly, it would effect other major industries—such as real-estate, major airlines, and shipping firms. Norris (2013) made a point that the new proposal could cause some revenue (income statement) challenges, as the present valuation methods would cause lessees to incur higher interest payments during the earlier years of the leased assets. This could especially be disappointing for early  business startups (that typically need to take out more loans) and for any firms needing to maintain a lower cost of capital (that they would have otherwise been able to receive under operational lease accounting). Taken all together, the aforementioned observations basically imply that the future impact of the new proposal on lease accounting would effect all the major players within the economy, especially the retail, real-estate, and tran sportation industries. Furthermore, there is likelihood that higher borrowing costs would result for some of these businesses, forcing them to possibly reduce employee benefits and/or compensation in order to better align their financials to changing budget forecasts. On the other hand, investors will have access to higher quality, transparent information—reducing uncertainty and risk to maintain lower interest rates. And as I mentioned earlier, the proposal still gives lessors and lessees the opportunity to restructure their lease terms for annual renewal, avoiding the need to capitalize such leases and to keep them â€Å"off the books.† But by doing so, it would imply higher legal costs for some of these lessors and lessees, and thus, act as a deterrent in support of the new standard for capitalizing leases. I feel the FASB-IASB is wise to have taken a more balanced approach for changing the requirements of lease accounting. By doing so, it allows the majority of companies to readjust their accounting policies to better reflect economic reality (instead of legal reality). Also, the more transparent and specific requirements stated in the proposal for reporting liabilities and debt in the financial statements will have a long-run, positive impact—as it ultimately helps reduce uncertainty between investors and management. I feel these benefits will outweigh the costs (including the transitional-related costs that entities would have to pay in order to update their accounting policies and methods). Besides, these new accounting costs will be reduced over time anyway, as firms become accustomed to the new standard. In summary, by forcing companies to report more honestly to investors, it induces management to better utilize their resources in order to maintain healthy margins, instead of resorting to fraudulent activities. Thus, I believe that the standard is a win-win for both internal and external parties, as it better forces them to manage their resources more responsibly, and prevents management from supporting an exploitative culture that had been taking place during the past 25+ years  with the old standard. References Burton, D. (2013, May 22). Lease-Accounting Rules: Tinker, Don’t Trash [News Article]. Retrieved August 24, 2013, from LexisNexis Academic database. Cotton, B., McCarthy, M.G., & Schneider, D.K. (2012). A METHODOLOGICAL FRAMEWORK FOR EXAMINING INFORMATION CONTENT OF PROPOSED LEASE ACCOUNTING RULE. Journal of Theoretical Accounting Research, Fall 2012, Vol. 8 Issue 1, 113-127. Dhaliwal, D., Lee, H.S., & Neamtiu, M. (2011, April). The Impact of Operating Leases on Firm Financial and Operating Risk. Journal of Accounting, Auditing & Finance, Vol. 26 Issue 2, 151-197. Financial Accounting Standards Board. (2013, May 16). Exposure Draft Leases (Topic 842) [PDF Document]. Retrieved August 24, 2013, from http://www.fasb.org/cs/BlobServer?blobkey=id&blobnocache=true&blobwhere=1175826935767&blobheader=application%2Fpdf&blobcol=urldata&blobtable=MungoBlobs Kieso, D.E., Warfield, T.D., & Weygandt, J.J. (2004). Intermediate Accounting 11e. Hoboken, NJ: John Wiley & Sons, Inc. Middelberg, S.L., & Villiers, R.R. (2013, June). Determining The Impact Of Capitalising Long-Term Operating Leases On The Financial Ratios Of The Top 40 JSE-Listed Companies. International Business & Economics Research Journal. Jun2013, Vol. 12 Issue 6, 655-670. Norris, F. (2013, May 17). Accounting boards try again on leases; Revamped proposal for valuing assets would still be a radical change [News Article]. Retrieved August 24, 2013, from LexisNexis Academic database. Norris, F. (2013, May 17). New Accounting Proposal on Leasing Portends Big Change [News Article]. Retrieved August 24, 2013, from LexisNexis Academic database. Quah, M. (2013, May 18). New proposals on lease accounting under fire; Some say they are a compromise, while others feel they will raise costs for firms [News Article]. Retrieved August 24, 2013, from LexisNexis Academic database.

Right to Work Policy

Right to Work Policy Generally, the â€Å"right to work† policy is defined as a regulation allowing employees to join labor unions at will. It is not mandatory for an employee to join any union as a condition to get or hold a particular job. Unions are created to negotiate with employers on issues such as pays, preeminence, working conditions, welfares, and benefits related to work (Vargas 164).Advertising We will write a custom research paper sample on Right to Work Policy specifically for you for only $16.05 $11/page Learn More In most cases, employers do not become part of the union. This policy makes it unlawful for employees and employers to negotiate an agreement demanding everybody (benefiting from a union agreement) to pay any charges for administration. However, this policy does not force any individual to be part of the union. Currently, the federal law already provides an assurance that no individual should be obliged to join any union, or to pay any charges or subscriptions to a political or social organizations they do not advocate for. Actually, right to work policy lets some employees to get the benefits of a union agreement such as fortification against haphazard discipline, higher salaries and other compensation benefits without having to pay any charges related to negotiation on these issues. There continues to be lots of debate on the advantages and disadvantages of the policy. In this research paper, both the major arguments for and against the use of this policy is presented. In addition, an honest opinion about right to work policy is also described at the end of the paper. Right to work policy implies that an employee cannot get dismissed from his or her job for failure to pay union charges or agency fees even if they continue to enjoy the benefits of the union’s aptitude to collective bargaining. The proponents of this policy cite several advantages. First, right to work policy provides more in-state job opportunities for younger employees. According to the U.S. Bureau of the Census, between 2000 and 2011, there has been a growth of approximately 11.3% in the number of individuals, whose ages range between 25 to 34 years (staying in the states) that have adopted right to work policy. Conversely, states that have not embraced this policy reported an increase of only 0.6 % over the same period. This indicates that younger employees are settling in these states because they find more opportunities there than in non-right to work states. This could be attributed by several advantages that this policy offers to an employer. For instance, a right to work policy offers an increased suppleness to institute wages as well as compensation levels since the corporation is not mandated to use the compensation levels as fixed in a collective bargaining contract. This implies that employers have freedom of managing their company without any external interference thereby increasing the opportunities for business activities (Holley 53)Advertising Looking for research paper on labor law? Let's see if we can help you! Get your first paper with 15% OFF Learn More Another advantage of right to work policy is that there is an increase in wages. The data obtained from Bureau of Economic Analysis and Bureau of Labor Statistics indicate that inflation-attuned worker compensation of the private sector in states that have adopted right to work policy increased by 12% between 2001 and 2011. However, over the same period there was only an increase of 3% in the non-right to work states. This is because right to work policy does not require any assets, on the part of employer, devoted labor negotiations or issues like obligatory disciplinary procedures. Besides, the fact that workers are not forced to pay part of their income to union implies that their remuneration is increased by the margin they should have paid to the union. This provides employees with freedom of spending their hard earned cash and improves their overall living standards. Greater employment opportunities and employment fortifications regulated by the state laws results into low unemployment. Actually, according to national Institute for labor relations research, there was an employment increase of 3.7% in right to work states between 1999 and 2009 while a decline of 2.8% was experienced in non-right to work states. In overall, right to work states accounted for 72% of employment growth in the United States from 2009 to 2012. Other advantages of right to work policy include conservation of workers choices and employees have freedom of deciding their own representation (Gall 43). However, some labor activists argue that the policy derails the unions, hurt workers, destabilizes the middle class, and impedes the growth of local economies. According to them, this policy does not create jobs in spite of the proponent’s claim to the opposite. For example, unionization escalates the labor costs hence making some regions less attractive for investments. This implies that the major objective of the right to work policy is to weaken unions and consequently lower pays in a state, therefore drawing more corporations there. However, what it does is hurting employees by reducing their pays and benefits and thus making workplaces more precarious for all employees regardless of whether they are unionized or not by waning unions. Unions play vital roles in negotiating not only better terms of work but also working conditions. Generally, unionized workers have the capacity to bargain better salaries, welfares and work conditions as compared to individual bargaining. Without unions, employees will not have a strong collective bargaining power and thus companies will not offer better working terms and conditions for their workers (Vanti 18).Advertising We will write a custom research paper sample on Right to Work Policy specifically for you for only $16.05 $11/page Learn More Contextually, this policy also derails the prosperity of the middle class in diverse contexts. Unions provide well-built middle class by negotiating for viable compensations/benefits, heartening residents to vote, supporting social security, and advancing family-leave welfares. This provides workers with a ‘voice’ in only in their democracy but also in the labor market. In right to work states, where most employees are not unionized, there are relatively weak middle class. The ratio of income apportioned to the middle class, defined as middle 60% of the total population, in these states falls lower than the domestic average. Additionally, right to work policy also affects small companies. Since few trivial companies are ever unionized, altering union conventions will not affect them. When right to work lower salaries and benefits of employees from these regions, they also loom to decrease the number of employments in the economy by declining consu mer demand (Paz-Fuchs 64). In analyzing these arguments, even though right to work policy could seem to have advantages, there is no strong relation of how it creates employment and improves the welfare of employees. Instead, right to work policy weakens unions that push for better terms and work conditions of employees. In overall, the consequence of this weakens the middle class and economy in the long run. Accordingly, it is vital to agree that these policies will create job opportunities and fortify local economies. This policy is against the democracy and rights of employees. Gall, Gilbert. The Politics of Right to Work: The Labor Federations as Special Interests, 1943-1979. New York, NY: Greenwood Press, 1988. Print. Holley, William. The Labor Relations Process. Mason, OH: South-Western Cengage Learning, 2012. Print. Paz-Fuchs, Amir. Welfare to Work: Conditional Rights in Social Policy. Oxford: Oxford Univ. Press, 2008. Print.Advertising Looking for research paper on labor law? Let's see if we can help you! Get your first paper with 15% OFF Learn More Vanti, Aerschot. Activation Policies and the Protection of Individual Rights: A Critical Assessment of the Situation in Denmark, Finland and Sweden. Burlington, VT: Ashgate, 2011. Print. Vargas, Ines. The Right to Work and the Situation of Workers. Oslo: International Peace Research Institute, 1985. Print.

Quotations on Mothers and Motherhood

Quotations on Mothers and Motherhood Some quotes from notable women on motherhood, mothering, mothers, family, and children. Some are serious, some more light-hearted. All shed some light on attitudes towards women and mothers.   Quotes On Mothers and Motherhood A printed card means nothing except that you are too lazy to write to the woman who has done more for you than anyone in the world. And candy! You take a box to Mother - and then eat most of it yourself. A pretty sentiment. Anna Jarvis, promoter of the establishment of Mothers DayArise then, women of this day! Arise, all women who have hearts! ... We, the women of one country, will be too tender of those of another country to allow our sons to be trained to injure theirs.... [ more] Julia Ward Howe, promoter of a Mothers Day for PeaceNo one who traces the history of motherhood, of the home, of child-rearing practices will ever assume the eternal permanence of our own way of institutionalizing them. Jessie BernardTo nourish children and raise them against odds is any time, any place, more valuable than to fix bolts in cars or design nuclear weapons. Marilyn FrenchWomens rights in essence is really a movement for freedom, a movement for equality, for the dignity of all women, for t hose who work outside the home and those who dedicate themselves with more altruism than any profession I know to being wives and mothers, cooks and chauffeurs, and child psychologists and loving human beings. Jill Ruckelshaus The phrase working mother is redundant. Jane SellmanNo woman can call herself free until she can choose consciously whether she will or will not be a mother. Margaret SangerMotherhood is neither a duty nor a privilege, but simply the way that humanity can satisfy the desire for physical immortality and triumph over the fear of death. Rebecca WestMy mother could make anybody feel guilty she used to get letters of apology from people she didnt even know. Joan RiversThe best way to keep children home is to make the home atmosphere pleasant and let the air out of the tires. Dorothy ParkerA wise parent humors the desire for independent action, so as to become the friend and advisor when his absolute rule shall cease. Elizabeth GaskellSo when the great word Mother! rang once more,I saw at last its meaning and its place;Not the blind passion of the brooding past,But Mother the Worlds Mother come at last,To love as she had never loved before To feed and guard and teach the human ra ce. Charlotte Perkins Gilman No matter how old a mother is, she watches her middle-aged children for signs of improvement. Florida Scott-MaxwellSometimes when I look at all my children, I say to myself, Lillian, you should have stayed a virgin. Lillian Carter, at the 1980 Democratic Convention, where her son was nominated for a second term as US PresidentA mother is a person who seeing there are only four pieces of pie for five people, promptly announces she never did care for pie. Tenneva JordanIts come at last, she thought, the time when you can no longer stand between your children and heartache. Betty SmithMama exhorted her children at every opportunity to jump at de sun. We might not land on the sun, but at least we would get off the ground. Zora Neale HurstonAt work, you think of the children you have left at home. At home, you think of the work youve left unfinished. Such a struggle is unleashed within yourself. Your heart is rent. Golda MeirAnd so our mothers and grandmothers have, more often than not anonymously, handed on the creative spark, the seed of the flower they themselves never hoped to see or like a sealed letter they could not plainly read. Alice Walker Motherhood is the strangest thing; it can be like being ones own Trojan horse. Rebecca WestBut kids dont stay with you if you do it right. Its the one job where, the better you are, the more surely you wont be needed in the long run. Barbara KingsolverTake motherhood: nobody ever thought of putting it on a moral pedestal until some brash feminists pointed out, about a century ago, that the pay is lousy and the career ladder nonexistent. Barbara EhrenreichWhy do grandparents and grandchildren get along so well? They have the same enemy the mother. Claudette ColbertThere was never a great man who had not a great mother it is hardly an exaggeration. Olive SchreinerA mothers arms are more comforting than anyone elses. Diana, Princess of WalesMotherhood: The most exhausting, emotional, rewarding and life-enhancing journey a woman can take. Charlotte PearsonBy and large, mothers and housewives are the only workers who do not have regular time off. They are the great vacationless cl ass.   Anne Morrow Lindbergh Whenever Im with my mother, I feel as though I have to spend the whole time avoiding land mines. Amy Tan, in  The Kitchen Gods WifeWomen do not have to sacrifice personhood if they are mothers. They do not have to sacrifice motherhood in order to be persons. Liberation was meant to expand womens opportunities, not to limit them. The self-esteem that has been found in new pursuits can also be found in mothering. Elaine HeffnerGod knows that a mother needs fortitude and courage and tolerance and flexibility and patience and firmness and nearly every other brave aspect of the human soul. But because I happen to be a parent of almost fiercely maternal nature, I praise  casualness. It seems to me the rarest of virtues. It is useful enough when children are small. It is useful to the point of necessity when they are adolescents. Phyllis McGinleyBiological possibility and desire are not the same as biological need. Women have childbearing equipment. For them to choose not to use the equipment is no more blocking what is instinctive than it is for a man who, muscles or no, chooses not to be a weightlifter. Betty Rollin If you bungle raising your children, I dont think whatever else you do well matters very much.   Jacqueline Kennedy OnassisI looked on child rearing not only as a work of love and duty but as a profession that was fully as interesting and challenging as any honorable profession in the world and one that demanded the best I could bring to it. Rose KennedyTime is the only comforter for the loss of a mother. Jane Welsh CarlyleA mother is not a person to lean on, but a person to make leaning unnecessary. Dorothy Canfield FisherShe was the archetypal selfless mother: living only for her children, sheltering them from the consequences of their actions and in the end doing them irreparable harm. Marcia MullerIf youve never been hated by your child, youve never been a parent. Bette DavisWomen who miscalculate are called mothers. Abigail Van BurenBeing a full-time mother is one of the highest salaried jobs... since the payment is pure love. Mildred B. Vermont Death and taxes and childbirth! Theres never any convenient time for any of them! Margaret MitchellBeth could not reason upon or explain the faith that gave her courage and patience to give up life, and cheerfully wait for death. Like a confiding child, she asked no questions, but left everything to God and nature, Father and Mother of us all, feeling sure that they, and they only, could teach and strengthen heart and spirit for this life and the life to come.   Louisa May Alcott, in  Little Women, chapter 36Women knowThe way to rear up children (to be just)They know a simple, merry, tender knackOf tying sashes, fitting baby-shoesAnd stringing pretty words that make no sense. Elizabeth Barrett Browning,  Aurora LeighNever marry a man who hates his mother, because hell end up hating you. Jill BennettSpend at least one Mothers Day with your respective mothers before you decide on marriage. If a man gives his mother a gift certificate for a flu shot, dump him.   Erma Bombeck It is not until you become a mother than your judgment slowly turns to compassion and understanding.   Erma BombeckCultural expectations shade and color the images that parents-to-be form. The baby product ads, showing a woman serenely holding her child, looking blissfully and mysteriously contented, or the television parents, wisely and humorously solving problems, influence parents-to-be. Ellen GalinskyThough motherhood is the most important of all the professions requiring more knowledge than any other department in human affairs there was no attention given to preparation for this office. -  Elizabeth Cady StantonNo one ever died from sleeping in an unmade bed. I have known mothers who remake the bed after their children do it because theres a wrinkle in the spread or the blanket is on crooked. This is sick.   Erma BombeckMost of all the other beautiful things in life come by twos and threes by dozens and hundreds. Plenty of roses, stars, sunsets, rainbows, brothers, and sisters, aunts and cousins, but only one mother in the whole world. Kate Douglas Wiggin Becoming a mother makes you the mother of all children. From now on each wounded, abandoned, frightened child is yours. You live in the suffering mothers of every race and creed and weep with them. You long to comfort all who are desolate. Charlotte GrayMotherhood brings as much joy as ever, but it still brings boredom, exhaustion, and sorrow too. Nothing else ever will make you as happy or as sad, as proud or as tired, for nothing is quite as hard as helping a person develop his own individuality especially while you struggle to keep your own. Marguerite Kelly and Elia ParsonsGiving kids clothes and food is one of thing, but its much more important to teach them that other people besides themselves are important and that the best thing they can do with their lives is to use them in the service of other people. Dolores Huerta And from that prolific writer (possibly female!) who is called Unknown: All mothers are working mothers. UnknownA Freudian slip is when you say one thing but mean your mother. Unknown

State sponsors of Terrorism Essay Example | Topics and Well Written Essays - 500 words

State sponsors of Terrorism - Essay Example Terrorists become more active and powerful because of state support to them. The motivation and support they get from state sponsorship results in increasing the threat of deadly terrorist attacks on civilians, military forces, and infrastructure. State-sponsored terrorism does not have any particular form. At one end, a state can make use of its intelligence agencies to carry out terrorist attacks on some other country either because of grudges between the two states or because of the intent to destabilize the victim state. On the other end, a state can become a safe corner or safe home for the terrorists from where they can hide after carrying out terrorist attacks on the neighboring countries. Some states even fund the terrorist groups operating in other countries to keep them carry out their criminal activities. Their intent is to weaken the political and military base of the victim state. Some states use their own forces against a particular group of people to suppress their voice and rights. This is also a type of state sponsored terrorism. For example, use of force against Kurds by former Iraqi President Saddam Husain can be termed as state sponsored terrorism (Grothaus, n.d.). Let us take some examples of active and passive state sponsored terrorism in order to clarify the evident and hidden roles of states in promoting terrorism. The first example of active state sponsored terrorism is that of Syria’s development and control of a terrorist group named Al-Saiqa. This terrorist group was based in Palestine and Syria directly and openly controlled this group to tackle the influence of Yasir Arafat who was the most prominent leader of Palestine. Another active state sponsored terrorist example is of Pakistan’s support to the militant groups operating Kashmir against Indian forces. Pakistan provides funds and training to these groups using which they carry out attacks on Indian forces. Their main

Exam question Essay Example | Topics and Well Written Essays - 750 words

Exam question - Essay Example While it is irrefutable that not everybody can be creative, it is universally accepted that everybody can be rational. Andrews’ definition, therefore, exploits the very essence of every employee. Employees use logic on a daily basis, but they do not frequently express themselves in a creative manner. If reason is the most common attribute in employees, and creativity is scarce, then a majority of corporations rely on logic more than creativity. Andrews is, therefore right: strategy is a rational process that is accompanied by implementation based on administrative acumen. Ohmae’s views are only just starting to be embraced at the highest echelons of the corporate world (Wit & Meyer, 2010). For example, companies like Google and Apple have adopted strategies that emphasize creativity as much as logic. Organizational strategy is no longer about structures and efficiency. In the past, when logic dominated creativity, senior management was considered to be the preserve of business majors only. However, nowadays engineers can be found managing large business organizations and delivering results. While conventionalism and rigidity typified earlier management, the current corporate setting features and offers endless management opportunities to creative minds. While the balance has shifted in favor of creativity, the jury is still out as to whether it can match the proven record of logic. In past and current studies conducted on this subject, consensus has been that the generative approach to strategy needs logic to guarantee success, while the rational approach can deliver desired results – as it always has – in the absence of creativity. In the contemporary organizational environment, creative people are still dominated by rationally-inclined individuals (Lafley & Martin, 2013). For example, advertising agencies often have departments that are in charge of developing all the creative

Explain The Relationship Between Money Supply And Inflation Essay

Explain The Relationship Between Money Supply And Inflation - Essay Example When money increases in quantity, the demand for it devalues consequentially. â€Å"According to Austrian Economics an increase in the money supply should result in inflation as the value of each old dollar is "diluted" by the printing of new dollars† (McMohan, 2009). Different theories of economy offer different explanation for the influence of money supply on inflation. According to the theory of quantity of money, which is often referred to as monetarism, relationship between the two terms is interpreted as MV = PT, where M = money supply, V = Money Velocity, P = Price Level, and T = Transactions (Ellis, 2011). Other terms being constant, price level is controlled by the money supply. As the velocity of money and the transactions generally remain constant, this essentially means that increase in the supply of money directly increases the price. Likewise, decrease in money supply decreases inflation. On the other hand, the Keynesian theory suggests the existence of several o ther factors that can influence inflation and price level, in addition to the supply of money. â€Å"Generally, the Keynesian theory stresses the relationship between total or aggregate demand and inflationary changes† (Ellis, 2011). Money supply is often varied to control the inflation. When the government intends to lower the inflation in a certain region, central banks stop lending the money frequently and raise the rate of interest. As a result of this, inflation drops. However, when it goes below the intended level, the lending patterns are loosed so that the economy may be stimulated. In other cases, when release of money becomes unreserved, it results into the situation of hyperinflation. When a bank issues loan, it adds to the amount of money in circulation, without a net increase in the wealth (Anon., n.d.). Economists mutually consent that an increase of inflation above 50 per cent per month is the symbol of inflation. The inflation typically increases when the incr ease of money supply is not accompanied with an equivalent increase in the production of goods. In a vast majority of cases, the federal banking system is used to impose limits of the trends of lending and setting interest rates. If more money is supplied at equilibrium, it makes the interest rate ti go down because the supply of money far exceeds the demand (Hornle, 2007). In order to keep that from happening, the federal banking system decides the limits making use of the economic data. Sometimes, it becomes hard to estimate the money supply, particularly when the trends changes constantly. The supply of money may increase frequently as a result of change in the patterns of storage of money on the part of people. The following chart displays the supply of money from 1985 to 2008. The per cent change in money supply of one year has also been shown: Supply of money vs inflation (McMohan, 2009). M1 is generally considered as the most accurate measure of supply of money in that M1 mea sures money in just its most liquid states. M1 is just limited to the currency that is in the public’s occupancy in various forms which include but are not limited travelers’ checks, and checks for money deposits. Sometimes, increase in the supply of money may not cause the inflation to increase. Certain factors play a role in it that include but are not limited to the speed of circulation of money, increase in the capacity of productivity and the state of economy. Increase in real output is one

The Found Footage Phenomenon Film Studies Essay

The Found Footage Phenomenon Film Studies Essay The Blair Witch Project is a story of an attempt of three documentary film students to investigate the legends of the Blair Witch. Apparently skeptical, Heather, Joshua, and Michael enter the woods around Burkittsville, Maryland, with two cameras. Heather was determined to document everything in  «as straightforward way as possible ». As the documentarians go deeper, the friends become unsure of their whereabouts. Soon, they realize that they have lost their way. At night, the filmmakers hear bizarre noises, and in the morning, find three fresh rock mounds built outside their tent. The mood is charged with fear, frustration, and anger as the trio is trying to find their way out of the woods but seem to be entrapped and walk in circles. Their sense of doom is enhanced as one night, Joshua vanishes without a trace. Following his screams, Heather and Michael come to a deserted house in the woods. They go inside and search everywhere until Michael runs to the basement claiming that h e has heard Joshua there. The footage ends with Heather screaming and dropping the camera on the floor, the last image being of Michael with his face to a wall in the semi-dark basement. Being a mockumentary, The Blair Witch Project primarily draws on all the elements of the documentary genre to achieve its effects. While the movie was being created, the directors launched a marketing campaign by creating a website with fake reports of the three filmmakers missing and documents of the Blair Witch. Thus, as Emily Shaw points out, billed as a factual piece, the phenomenon quickly gained a cult following (386). It should be remembered that the impression produced by a documentary film is that of greater authenticity than made by a fictional film. According to Joseph H. Boggs and Dennis W. Petrie, even the first documentary productions emanated from what we could call the documentary urge of their creators, who wished, quite simply, to document life » (460). However, the implication of the genre from which found footage takes its roots is more complex as documentary pictures do not merely record objective reality. Like nonfiction literature, a nonfiction film inevitabl y presents the subjective vision of its maker as well (461). Therefore, it is the blend of grainy-film objectivity and the subjective first-person narration of the camera-holder that seems to make the found footage genre so appealing. The director of photography of The Blair Witch Project Neal Fredericks recalls that most of the video footage was shot by Donahue, which was designed to provide a more immediate, you-are-there feeling for their day-to-day behind-the-scenes experiences on this fictional class project. Ive had some experience transferring video to film, so I knew that when we eventually transferred all of the footage to a 35mm print, the aesthetic qualities of the 35mm film would take some of the edge off the video, making it a bit softer and more pleasing to the eye (Pizzello, 100). Film experts have applauded Myrick and Sanchez for the enticing rawness of their approach. For example, Melinda Corey and George Ochoa noted that the movie shot on 16mm black and white and color digital video, was commended for its documentary style, blurring the lines between reality and fiction (131). Another expert, Kevin Harley, called The Blair Witch Project a guerilla-indie hit that, while drawing on mockumentary self-consciousness, channeled raw edge-of-sight fear. Blairs ambiguities amplify its resonances (110). The effect of their first-person narration technique of The Blair Witch Project was fascinating at the time; however, Myrick and Sanchez successors have since considerably ameliorated their method. The use of mirrors, for example, in Chronicle (director: Josh Trank, screenplay: Max Landis, cinematographer: Matthew Jensen), a story of three high-school students who acquire telekinetic powers, or Paranormal Activity (written, directed and filmed by Oren Peli) was innovative for the genre. In Chronicle, the mirrors not only advance its protagonists Andrews characterization as a narcissistic teenager but also help to make the movie more visually sophisticated than the early specimens of the genre. In Paranormal Activity, mirrors hint at its protagonists Katies and Micahs double selves as well as their relationships gradual disintegration. Another improvement in the found footage genre has been its expansion from the domain of horror (i.e. witches, spirits and daemons) to the science fiction film as illustrated, for example, by Cloverfield (2008) and Chronicle. The critic of culture Bruce Kawin has made a distinction between the effects that horror and science fiction films produce on the viewer. According to him, one goes to the horror film in order to have a nightmare, a dream whose undercurrent of anxiety both presents and masks the desire to fulfill and be punished for certain unconventionally unacceptable impulses. Moreover, Kawin claims that science fiction appeals to consciousness, horror to the unconscious (qtd. in Boggs, Petrie, 422). Another cultural critic J.P. Telotte commenting on sci-fi filmmaking points out that the genre has obviously staked out as its special territory the latest possibilities of artifice through the very latest of technological development in cinema. Tellote goes on to compliment the creators of science fiction films for finally making this artifice seem to be less its end than its methodà ¢Ã¢â€š ¬Ã‚ ¦ simply a most effective wayà ¢Ã¢â€š ¬Ã‚ ¦ for gauging the human (qtd. in Boggs, Petrie, 422). It is true that found footage films have progressively focused on exploring the human condition. One of the pervasive themes that unite The Blair Witch Project, Chronicle, and Paranormal Activity is their respective characters inability to cope with reality and isolation; besides, their handheld cameras play a vital role in this. One of the directors of The Blair Witch Project Eduardo Sanchez claims that he drew his inspiration for the movie from such movies as The Shining and The Exorcist. And just like in The Shining (produced and directed by Stanley Kubrick), a 1980 film about a janitor going insane in a snowbound hotel and taking it out on his wife and child, the pervasive theme of Myrick and Sanchezs mockumentary is psychological and physical isolation, which, acco rding to Sanchez, is the key to horror films (Fletcher, 29). While the three young filmmakers searching for the evidence of the Blair Witch find themselves cut off from the outside world, their leader Heather, perhaps, has always been so, for as Joshua half-jokingly remarks to her at one point in the movie: We see why you like this video camera so much. Its not quite reality. Its totally filtered reality. Its like you can pretend everythings not quite the way it is. Heather has no comment on this, but Joshuas banter is echoed in Chronicle, where Steven questions Andrew about always putting up a camera between himself and the world as a barrier, whereas in Paranormal Activity, Katie repeatedly blames Micah for preferring the camera to human communication. However, while no reasons are given for Heathers self-isolation behind her cameras eye, the subject is much better elaborated in more recent found-footage. In Chronicle, it is obviously Andrews abusive and alcoholic father and the terminal illness of his mother that drive him to conquer reality through the camera lens. In Paranormal Activity, Micahs camera plays a role of its own, initially used by him to identify the supernatural activity in the couples house but actually stimulates its outbursts and brings about his demise. It is noteworthy that modern home-video-look directors have detached the camera from the actor, thus defying the very notion of handheld and not without success. For instance, the telekinetic high-schoolers in Chronicle can make the camera float in the air, just like they do, or, like Micah in Paranormal Activity, leave it working on a tripod and review the footage later, thus creating a juxtaposition of the past and present-time planes in the narration something unimaginable in the early found-footage days. Moreover, unlike the late 20th-century hand-held cam fiction, the modern found-footage makers have increasingly been using conventional themes and narration techniques. Chronicle, for instance, is nothing but an account of a duel between good and evil, a subject common to dozens of Hollywood productions that even transcends the limitation of one plot line: the initially ambiguous but eventually fixed relationship of Matt and Casey is opposed to the chronicle of Andrews downfall. Furthermore, Chronicle appeals to its target audience by addressing the adolescent obsession with sex as well as the nerd-turned-Superhero theme, whereas the violent outbreaks of Paranormal Activity could be seen quite conventionally as an artistic metaphor for the love-hate relationship between Katie and Micah. The success of this hybrid approach has made even the forefathers of the found-footage genre redefine their priorities. According to one of the men behind The Blair Witch Project, Eduardo Sanchez, he has recently been frustrated by the idea of always having to have the camera on. This year, Sanchez has released Lovely Molly, a horror film shot partly with the help of handheld and partly with conventional camera. The director says, Whether its found footage or conventional filmmaking, a good idea will transcend (29+). Works Cited Leonard, Michael Williams. Artisan Entertainment, 1999 Boggs, Joseph H., Petrie, Dennis W. The Art of Watching Films. Mountain View, CA: Mayfield Publishing Company, 2000 Buzz Section. The Movie Book of Records. Total Film. Dec. 2007: 44-45 Corey, Melinda, and George Ochoa, Eds-in-Chief. The American Film Institute Desk Reference. New York: Dorling Kindersley Publishing, Inc. , 2002 Harley, Kevin,  «History of Horror. The 90s. » Total Film. Nov. 2007: 110+ Pizzello, Stephen. Rev of The Blair Witch Project by Daniel Myrick and Eduardo Sanchez. American Cinematographer. Apr. 1999: 97-100. Sanchez, Eduardo. Director Interview: Lost and Found. Total Film. Issue 195 (2012): 29+ Shaw, Emily. Daniel Myrick. Contemporary North American Film Directors. A Wallflower Critical Guide. London and New York: Wallflower Press, 2002