The little school by Alcia Partnoy preface by Julia Alvarez Essay

The little school by Alcia Partnoy preface by Julia Alvarez - Essay Example "The little school" by Alcia Partnoy preface by Julia Alvarez The history reveals that most of the literature created during imprisonment attains the status of ‘master piece’ and ‘The Little School’ is one of them. Moreover, literary figures with their creative abilities give tough time to dictators even during their brutal regimes and leave everlasting images on history and literature. Deep observation and strong memory is considered an asset of any person. Alicia Partnoy proves in The Little School that she is not short of these qualities. From the first story of the novel, her kidnapping from the house, to the last story, she elaborated each and every detail of the event in artistic manners. She successfully points out the brutal aspects of the Dirty War. By utilizing her power of deep observation, she notices each and every incident during the course of her imprisonment; keeps them in her mind while using astonishing skill of memory and elaborated before readers after her release. â€Å"The guard’s shift was organized in three groups of four guards each† , the sentence shows her deep observation and memory. By giving a surprise to her admirers, she tells exact numbers of security guards in The Little School at different timelines of a day. By drawing a sketch of a security guard she writes, â€Å"Approximately 22 to 23 years old, 6 ft., 154 lbs., straight hairs, brown eyes, white complexion, regular features†

Google Searching Essay Example for Free

Google Searching Essay Searching for information on Google is like trying to find a needle in a haystack. Is that true? Google was founded by Larry Page and Sergey Brin in 1998. They got its name from the mathematical term googol (a number that has a one followed by a hundred zeros. The intention of Goggle was to help control the all the information on the web. That being said they have made searching for information pretty easy to navigate. All someone has to do is type in a word or phrase and the information is there instantly. It has convience over the conventional library of the 19th century. You are often on time restraints while using the library and only have limited resources. As technology grows searching for information becomes more efficient and less time consuming. How is searching in a specific database, such as Ashford Library different from searching in Bing, Google, or Yahoo? Roughly 1.46 billion people use the internet. (Mark D. Bowles, Introduction to Computer Literacy,p.6.4). Just in the U.S. there are 2.27 million users, which is 75% of the population. The main difference is the type of database each search engines uses. Ashford Library is a proprietary database in which only those who belong to the institution can benefit . Google and the others are a public domain database which means anyone has access to them. In my opinion the two are totally different. One is for a specific group while the other is open to everyone.

Is Information On The Net Reliable? Essay -- essays research papers

Is Information on the Net Invalid? In his essay, â€Å"Picking Nits on the Net,† John Oughton reminds Internet users that information on the Net does not have a guarantee of authenticity, so it must be carefully evaluated. Oughton gives some examples and also provides some useful advice on evaluating information on the Internet. Oughton’s writing is well supported by reasonable arguments, informative and very useful, and the examples that he uses are commonly encountered by most Internet users; however, sometimes he understates the advantages of valuable information on the Net. Some examples that Oughton uses to support his claims are very reasonable. As we can see in his thesis, he states that in this computerized era, people should be critical in evaluating any information on the Internet. To support that argument, Oughton gives some reasons. First, he says that information we get from the Internet is not reliable, with no assurance of its credibility. It is really true since people with whatever background of knowledge can write and design nice looking Web sites and it is easy to disseminate any information by using the World Wide Web. Second, he also states, â€Å"all information on the Internet looks equal† (463). In particular, when surfing the Net, we might find that at first sight, some information really looks similar and real, and usually we do not think about its quality rather than its quantity. Indeed, misleading information and fake images might trick even skeptical ...

Child Labor Essay -- Essays Papers

Child Labor Child labor has been around for long time and it still exists in today's world. Thiskind of labor provides problems or difficulties in the economic world. Child labor is social problem with the rise of industrial production and capitalism. It appeared in earlier ages in agricultural societies when the children all around the world had to work along with 19th century, spreading to many countries. The problems started when many children, younger than ten years old, were employed by factories. In this paper I will address the issues and history of child labor, the child labor laws, and my suggestions or solutions to child labor problems. Child labor is defined as the employment of children under the age of physical maturity for long hours. Child labor is often used in societies where industries are being developed. The governments and international organization usually consider a person economically active if the person works on a regular basis. A child is a laborer if the child is economically active. The children are used because they are agile, efficient at many unskilled and semi skilled work, quick learners, unprotected and easy for adults to exploit. Historically, children working is nothing new, it was and still is often described for a family's survival. Many of these children are forced into the workforce to become beggars, farm hands and factory workers. These children are denied an education and normal childhood, some children are confined and beaten. Some are denied freedom of movement or the right to leave the workplace and go to their families. Some are abducted and forced to work. Human rights abuses in these practices are existing. There are approximately 250 milli... ...ause criminal is always going to be a criminal. My opinion is that there should be a trade restriction because I want to see some changes in these countries thatuse child labor and trade restrictions on them would be my best choice. Bibliography: 1. â€Å"Child Labor†, http://1rights.igc.org/projects/childlabor/ 2. â€Å"History Of Child Labor†, http://www.atchison.K12.ks.us/gifted/childlabor.html 3. UNICEF, â€Å"Child Protection†, http://www.unicef.org/protection/index_childlabour.html 4. Human Rights Watch, â€Å"Child Labor†, http://www.hrw.org/children/labor.html 5. â€Å"Child Labor Laws†, http://www.doli.state.mn.us/childlbr.html 6. â€Å"US Child Labor Law†, http://www.cofc.edu/~muellerr/childlabor.html 7. â€Å"Children In Factories†, http://www.globalmarch.org/factory-lab/indonesia.html 8. â€Å"Kaushik Basu†,

Into the Wild Essay

Chris McCandless temperament types were introverted, i, f, and j. When it comes to the extroversion and introversion preferences, Chris prefers introversion. According to the MBTI Basics, introverts prefer doing things alone or in small groups. This preference is evident in the character of McCandless in the story. In reference to McCandless’ relationship with others it is well shown through the relationship he has with his car. Chris took trips alone. He liked doing things by himself. He even left his car not by choice, but he ended up loving the open road and traveling by foot. Krakauer 28). A person who prefers extroversion would not likely travel alone because they need other people to remain energized. Therefore, one can infer that Chris had a propensity toward introversion and took trips to get away from others and society, probably to re-energize. When it comes to the sensing and intuition preferences, McCandless prefers sensing. According to the MBTI Basics, Sense’s prefer actual facts and remembering details that are important to them. This preference is evident in the character of McCandless. In reference to Chris’ way of feeling something out before making a decision shows that his temperament type was sensing. Chris shows us how he is a sensor when he reached the Morelos Dam and the Mexican border: worried that he would be denied entry because he was carrying no identification, he sneaked into Mexico by paddling through the dam’s open floodgates and shooting the spillway below. (Krakauer 34). A person who is intuitive reads â€Å"between the lines’ they do everything very precisely and plans ahead. They know every step of the way. That’s why this shows Chris is Sensing because he just does things and then learns from them. He doesn’t plan ahead he learns by doing. When it comes to the thinking and feeling preferences, McCandless prefers thinking. According to the MBTI Basics, thinkers sometimes miss or don’t value the â€Å"people’ part of a situation. This preference is evident in the character of Chris in the story. In reference of how he handled situations with people it shows that he was a thinker and not a feeler. Chris has sent a postcard to Burres telling her where he was and that it was good to hear she was still alive. Burres told Chris that she would come and visit him but before her and her boyfriend Bob, were preparing to drive to see him they found a backpack leaning up against their van. She recognized it as Chris’s. Chris explained in a letter that he had grown tired of Bullhead, tired of punching a clock, tired of the â€Å" plastic people† he worked with, and decided to get the hell out of town. (Krakauer 43). A feeling person would have at least waited until they came to visit so they could interact and then leave not just leave a note. Chris explained the people around him as â€Å" plastic† and this explains why he was more of a thinker. He did not value people because he was fine on his own. When it comes to the judging and perceiving preferences, Chris preferred Perceiving. According to the MBTI Basics, perceivers prefer a flexible and spontaneous way of life, and like to understand and adapt to the world rather than to organize it. This explains Chris’s character perfectly. His whole story was about perceiving. Chris escaped into the wilderness because he didn’t want to live life in a planned or orderly way. Even the orderly things that he did do such as work at McDonald’s in Bullhead he still did things his way and at his own pace. Lori a second assistant manager said â€Å"He could do the job—he cooked in the back—but he always worked at the same slow pace, even during lunch rush, no matter how much you would get on him to hurry. †(Krakauer 40). A person that is judging would prefer to have things decided, and they would have a list of things to do and when they were going to do them. Chris was not this way.

The Viet Nam War essays

The Viet Nam War essays The Viet Nam "War" was a long and disastrous event that went on for decades upon decades with numerous European countries, as well as America and the France, for example, colonized Viet Nam at the end of the 19th century, but lost control during World War II and the German Invasion. After once again trying to gain a foothold, France called an end to its involvement with the Asian country in 1954. As a result, the Geneva Accords stated that Vietnam was to become an independent nation divided into the The U.S., however, paid the Accords lip service and continued the battle where the French left off. Soon, the Tonkin Golf Resolution gave President Lyndon Johnson carte blanche to build the amount of U.S. troops as he saw fit. American military personnel reached 16,000 during 1963; they increased further still in 1964 as the U.S. tried to prop up the Saigon government. Ground troops were continually enlarged. By early 1968, there were more than 500,000 Americans in Viet Nam, and both troop and civilian deaths were skyrocketing. The U.S. began declaringmostly to combat negative P.R. back homethat the Communist forces were being weakened and the war would soon be won. Wishful thinking. On the night of January 31st 1968, 70,000 North Vietnamese soldiers launched the Tet offensive. It proved to be one of the greatest campaigns in military history, and a true turning point of the war. Vietcong guerrilla fighters violated the temporary truce they had pledged to observe around the lunar new year celebrations, and surged into more than one hundred towns and cities, including Saigonseizing the American Embassy. It may have been a huge loss of life for the North Vietnamese, but it was a media and public relations coup. Many Americans were becoming increasingly skeptical. Such atrocities as the infamous incident at Mylai in 1968, ...

Organizing Importance, Process and Principles

Organizing Importance, Process and Principles Introduction Organizing involves determining what should be done.  It  deals with arranging work in a way that makes it easier to  do.  Organizing as a  human  science describes the fact that human beings always  strive  to do things communally.Advertising We will write a custom research paper sample on Organizing: Importance, Process and Principles specifically for you for only $16.05 $11/page Learn More They  sort  themselves and  function  collectively. It is a process that requires skilled categorizing of what should be done. It also involves careful  implementation  of all determined activities and subsequent reflections and evaluations. Organizing largely depends on thinking. It is the ability to think logically and  support  those thoughts. Organizing calls for collective action approach to management in companies and other institutions. This paper discusses some aspects of the  idea  of organizing including but not limited to the importance,  process  and principles of organizing. Importance of Organizing Organizing is the safest way to avoid  confusion  and missing of  pertinent  details. Where there is  disorder, ineffectiveness is  obvious. Organizing enables a person to  get  through all their goals, objectives, and activities without missing on any of them. This is the  hallmark  of efficiency. Organizing makes things smoother. Organizing helps reduce or minimize the chances of conflict among  employees  in an organization. Because each one of the staff has duties, there is little room left for  violence  and unnecessary quarrels. It sustains peace. Organization and Management Organization and management are like brothers and sisters. The two concepts marry each other. For a long time, the work of managers had a  stereotype  to that of a local  boss  who hires, fires, and informs the employees. Management goes beyond this  restraint  and embrac es  concepts and principles that guarantee success (Gomez-Mejia Balkin, 2011). Every management team requires an  organizing  structure  which links all its elements with the results achieved. The organizational  structure  shows a relationship in which all the elements of management collaborate to produce excellent results. There cannot be organizational success without  reasonable  organizing (Ashmore, Deaux McLaughlin, 2004). Organizing enhances management as a process.Advertising Looking for research paper on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Organizing process Organizing is a  systematic  planning process. It arranges events, actions and activities in a chronological  approach  for effective management. One can organize at all levels within the management structure. Organizing can be summarized to be a five  level  management planning process including (Bower, 200 3): First, it involves the various activities and tasks to be implemented. The person responsible for organizing work, activities and  people  comes up with a comprehensive list of all the to-dos of the company. The work to be done and all the activities to be undertaken get ranked and prioritized. Secondly, these activities and tasks  sort  into cluster groups in  preparation  for assigning to the  appropriate  person  or department within the company or  organization. The activities  change  from being  merely  duties to  unavoidable  responsibilities for those assigned (O’Connor Allen, 2010). The assigned must report on the progress of their work to the line supervisors. Thirdly, relevant and  sufficient  control  must  dribble  to individuals or the departments assigned responsibilities. The process of organizing will not make any sense if the subsequent authority to  perform  the responsibilities  lack  sufficiency. This is because the achievement of results through organizing depends largely on the magnitude of power and  authority  that individuals and departments  conduct. With  sufficient  authority  comes the need for well structured reporting lines. This ensures that all power and  authority  stem from one source. This is  significant  because it harmonizes all the functions of the authorized individuals within the company. Lastly, the duties, responsibilities,  administration  and reporting lines  make  up an  organization  structure. This  structure  is  complete  only when all the positions coined on it get occupied. A criterion for selecting individuals to  fill  positions within the  management  structure must be determined and implemented. Organizing Principles The art of organizing entails adherence to  established  codes and practices. The codes cannot be changed.   The major principles of organization include:Advertising W e will write a custom research paper sample on Organizing: Importance, Process and Principles specifically for you for only $16.05 $11/page Learn More Setting the right positions.  Every prudent organizer will  begin  by setting the goals intended to be achieved. These goals  describe  the work that is to be done. All the  work  identified groups into clusters. The clusters get sorted out to ensure that there is no redundancy in the segmentation of work. This gets done for all levels within the organization structure. Recruitments for highly qualified staff then starts. The other  principle  for organizing is granting of  authority.  Once all the necessary work  gets  grouped, authority delegated to the  appropriate  staff comes into force. This authority must be  sufficient  within a given area of jurisdiction. Control should be exercised to ensure that  approved  officers do not abuse their powers and authority. Such  power   is only to be exercised in respect of the duties and not for personal subordination  and  profit. The amount of authority delegated goes with the position. Conclusion Organizing is the process of delegating authority to qualified personnel to fulfill responsibilities. It involves the performance of tasks and activities  related  towards the achievement of the  business  goals and objectives. Its  backbone  is logical thinking and execution (Maggio, 2009, p. 6). Management depends on organizing. References Ashmore, R.D, Deaux, K., McLaughlin-Volpe, T. (2004). An Organizing Framework. for Collective Identity: Articulation and Significance  of Multidimensionality.  Psychological Bulletin. 130(1), 80-104. Bower, M. (2003). Organization: Helping people pull together. Web. Gomez-Mejia, L.R., Balkin, D.B. (2011). Management. Pearson Education, Limited.Advertising Looking for research paper on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More O’Connor, K., Allen, A.R. (2010). Learning as the organizing of social futures.  Yearbook of the National Society for the Study of Education. 109 (1), 160-175. Maggio, R. (2009). The Art of Organizing Anything: Simple Principles for Organizing  Your Home, Your Office and Your Life. Texas, TX: McGraw-Hill Books.

stock market essays

stock market essays Prior to the stock market crash in 1929 and Black Thursday, a day which meant financial ruin for much of America, the U.S Economy was experiencing a great boom. The stock market, a growing trend in the life of Americans, allowed almost every man to experience the American dream. Investing was something that almost every person could do, the thought of putting in a few hundred dollars one day and waking up the next morning with twice as much money as you had put in amazed people. Once they started they couldnt get enough. At the beginning of the 1920s approximately 1.5 million citizens participated in the stock market but at the close of 1928 survey s said the about 17million had taken interest in the stock market. Because of their success and that of so many others, people could not possibly see how the stock market could fail, they watched its growth day by day and saw themselves grow more and more wealthy. This is not to say however that no one paid attention to the increasing amo unt of warning signs. Many noted that the pace at which prices were rising could be potentially dangerous, however when they tried to warn the public, people thought they were crazy for thinking this amazing time of wealth and prosperity could come to a devastating end. In the 1920s playing the stock market became a sort of national sport, people who had never invested in anything or prior to the 20s had never even heard of the stock market were buying and selling in hopes of getting rich quick. Brokerage firms became a common thing with advertisements and competition for lowest interest and down payments of as low as 10%. This further added to the madness of the times. What the average person didnt understand however, was that the stock prices did not reflect the real values of the shares or how much the companies were worth. Because of this, people spent their entire savings on stocks and when the bear market began...

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

Human Sexuality - Research Paper Example Educating students primarily lead to self development. At an extensive level it results in social welfare (Williams, 1968, p.51). On such grounds of immense scope, the topic of Sex Education has been chosen. Many preconceptions are responsible for a generally negative attitude towards sex education in schools. One such preconception advocates that sex education at an early stage increases the curiosity of young students thereby leading to an early sexual experimentation. Contrary to this misconception, a research on sex education reveals that educating students about human sexuality and their moral implications discourages instances of premature practices (Department for Children, Schools and Families, 2000, p.4). The concept of educating pupils about sex at school pertains to two major reasons. Firstly, learning at an early level is more profound (Wetzstein, 2007, p. A07). Secondly, inculcating among their peers establishes a collaborative understanding of the concepts. Often misperceived as a way of ameliorating their physical lives only, sex education also develops the children emotionally and morally (Department for Children, Schools and Families, 2000, p.3). Owing to the effectiveness of sex education, its practice in schools has increased at a fast pace over the last few decades. According to the studies of Oettinger, from 1979 to 1994 the percentage of sex educated students augmented from 47 to 90 percent (Sabia, 2006, p.783) thereby implying the success of the program. ‘LSBE refers to an interactive process of teaching and learning which enables learners to acquire knowledge and to develop attitudes and skills which support the adoption of healthy behaviours’ (UNICEF).

THE IMPACT OF PROJECT MANAGEMENT TOOLS AND TECHNIQUES ON PROJECT Research Paper

THE IMPACT OF PROJECT MANAGEMENT TOOLS AND TECHNIQUES ON PROJECT SUCCESS AND GOVERNANCE OVER PROJECT ACTIVITIES - Research Paper Example Besides, the report also provides a brief idea regarding the challenges of international project management and how to undertake such activities. The term ‘project’ arrives from the Latin word ‘projectum’ enumerating the meaning of ‘before an action’. A project in the business as well as science contexts is classically defined as the process of continuous research along with designing an assortment of scientific methods and tools to achieve a particular aim. A project is a momentary effort which is usually undertaken to produce a unique product as well as service. The words temporary as well as momentary are articulately related with the notion of project because every project has a specific beginning and end. Additionally, the term ‘management’ is related with the project activities for meeting the project aims as well as requirements by proper utilisation of the techniques, tools, skills and knowledge among others. Project management process is initially performed through five steps, i.e. initiating, planning, executing, controlling as well as finishing. Effectively design ing and managing the project is especially required to meet with certain vital factors of an organisation as well as clients. This includes proper identification of the desires and needs of the clientele along with meeting them effectively and efficiently by taking care of time, cost and quality of the project (Choudhuri, n.d.). The term ‘Information Technology (IT)’ consists of procedures, equipment, methodologies, and related tools employed to assemble, develop as well as provide information. IT project management is a segment of project management which emphasises especially on computer technology. The method of IT project management is eventually almost same as management project systems. It only differs in the point of immensity, i.e. IT project specially deals with

Understanding Luther Essay Example | Topics and Well Written Essays - 1000 words

Understanding Luther - Essay Example Understanding Luther Luther tried also to point that James considered the perfect law as a way to liberate men from bondages (James 1:25), However, Luther believed that Paul considered the law as the law of slavery, wrath, death and sin. In this ground, Luther was confident in his stand that James opposed Paul and the scriptures and whatever the apostles were able to accomplish by stimulating people to love. It is therefore evident that Luther was comparing both James and Paul’s epistle on the ground of faith and work. His stand was evident on Paul’s writing and he used this as his basis to consider James’ stand between faith and work as completely contradictory. Paul’s teaching about works and faith in Galatians Paul’s teachings about works and faith in Galatians are evident. His very example was the faith of Abraham which was considered righteousness before God. He would offer his son, by believing in God and that certain faith moved the hands of God on him. In this e xample, Paul pointed out that Abraham had faith and because of that, he would be willing to offer his son, as God commanded him. Paul depicted that real faith certainly would result to action that would justify it, just like what Abraham did. In the same way, Paul pointed out that it is only by faith we are justified in Christ. ... it is an act considered by Paul which results to having its fruit such as love, joy, peace, patience, kindness, goodness, faithfulness, gentleness, and self-control (Galatians 5:22). Therefore, Paul was clear about its message that having faith in Jesus is about living in righteousness guided by the Spirit. Thus, there is an act involved in here to be initiated by man, combining the real essence and power of both faith and work. James’ teaching about works and faith in James James was also bold and clear about his stand on faith and works. ‘You foolish man, do you want evidence that faith without deeds is useless (dead)?’ (James 2:20). James wanted to emphasize that faith is made complete by what the person does (James 2:22). Abraham was made righteous and was remarkably remembered of his faith because of his ability to obey God to the fullest even if it would mean the life of his dear son. James just wanted to emphasize that a genuine faith would result to doing great things, no matter how hard they might be for as long as it is pleasing before God and in accordance to His will. Evaluating Luther Luther was exactly missing the real point of what righteousness is all about. He did not consider the fact that faith and works are interrelated which was elaborately shown by the epistles of Paul and James. However, compared to Paul, James was very bold in saying that genuine faith results to works that are acceptable and pleasing to God. Luther had a point believing that works cannot justify a person before God. It is absolutely true because the scripture is clear about it. ‘For it is by grace you have been saved, through faith – and this is not from yourselves, it is the gift of God – not by works, so that no one can boast (Ephesians 2:8-9). However, Luther is

Women and Terrorism Essay Example | Topics and Well Written Essays - 3250 words

Women and Terrorism - Essay Example Once so defined, those affected may become international lepers. Hence the nature of their movement; its objectives, ideology, and historical reason for being will be dismissed out of hand. The second stage in the 20th century transformation of terrorism was the growth of state sponsorship. Historically, the representation of women increases during the second wave of terrorism, although it is never very high. Also, the proportion of "supporters" relative to "regulars" and "leaders" grows in the second wave. Yet when researchers look at their places of birth and adult residence, the case for the diffusion of neo-Fascist terrorism by expansion weakens (Mason 37). Measured both in terms of where they were born and resided the early neo-Fascists were a more geographically dispersed collection of people than the later ones. So far as the terrorists' gender is concerned, somewhat surprisingly the late leftists did not show a statistically significant increase in female representation as against the early contingent (Mason 38). There is a shift, however, in the kinds of women who appear during the second period. The data suggest an increase in the proportion of married women who participated in the left-wing groups. The most famous [women terrorist] is Ulrike... Furthermore, second generation women were more likely to play leadership roles in these groups than were women who joined the earlier formations. Palestinian women terrorist leadership has been sufficiently successful that it may have provided at least some motivation for the September 11 attacks. States which are unable to confront their enemies conventionally have provided every imaginable assistance to terrorist groups in order to weaken their enemies physically or morally. Although the original acts of Palestinian terror have brought some international condemnation upon the perpetrators, Israeli responses have resulted in even worse condemnation for Israel (Bassam 83). Formal U.N. reprimands weaken Israel's moral position, which affects its relations with the U.S. Government. Ironically, the attacks have not weakened the Israelis physically; if anything, the attacks have moved the Israelis to new levels of proficiency in eradicating the threat. A crucial factor in the rise to prominence of the women participation has been the evolution of modes of violent behavior over time. If violence is viewed as an ongoing component in human relationships, rather than as a moral consideration, it is clear that the eras of conventional warfare and, in turn, nuclear warfare, have been respectively organized, institutionalized, and for the most part deterred (with no guarantee over future breakdowns) (Neuberger and Valentini 24). As persons have devised capabilities to deal with these forms of violence, it is not surprising that advocates of violence have turned to unconventional forms of warfare-first guerrilla warfare (liberation movements), and eventually to

Human Resource Training Research Proposal Example | Topics and Well Written Essays - 1750 words

Human Resource Training - Research Proposal Example According to Jackson, Schuler & Sparrow (1994), the continued need for individual and organizational development can be traced to numerous demands. These demands are not limited to maintaining superiority in the marketplace, enhancing employee skills and knowledge, and increasing productivity. In the present phase of events, training is one of the most pervasive methods for enhancing the productivity of individuals and communicating organizational goals to new personnel (Grehart & Becker 1996). Today, project management within the context of effective training has increasingly become part of effective human resource management strategies. No wonder, Bell et al. (2003) postulate that, given the importance and potential impact of training on organisations, the costs associated with administration of training it is important that effectiveness of training programs be incorporated within the context of project management. Bell et al (2003) working on a similar research area argued that, over the past 30 years, there have been six cumulative reviews of the training and development literature (Campbell, 1971; Gold- stein, 1980; Latham, 1988; Salas & Cannon-Bowers, 2001; Tan- nenbaum & Yukl, 1992; Wexley, 1984). On the basis of previous work listed within this dimension and other pertinent literature, I have been able to identify several design and evaluation features that are related to the effectiveness of training and development programs. However, the scope of the present article is limited to those features over which trainers and researchers have a reasonable degree of control (Bell et al. (2003). Here, I have recognised the lack of research on "project management on effectiveness of training". Thus, a shift of focus is made from the usual meta-analysis of training to project management on the effectiveness on training. In this direction, this research by breaching this knowledge gap, the paper seeks to investigate and provide answers to three research questions. How features and instructional attributes of a training method affect the effectiveness of training' How Project Management within the context of effectiveness of training be used to improve on training effectiveness in organisation Finally, to compare and evaluate project management on the effectiveness of training with other meta-analysis training methods. 1.1.2 Objectives and Purpose of Study Today, with the increasing researchers desire to demonstrate the importance of an effective human resource policy on organisation performance

Women and Terrorism Essay Example | Topics and Well Written Essays - 3250 words

Women and Terrorism - Essay Example Once so defined, those affected may become international lepers. Hence the nature of their movement; its objectives, ideology, and historical reason for being will be dismissed out of hand. The second stage in the 20th century transformation of terrorism was the growth of state sponsorship. Historically, the representation of women increases during the second wave of terrorism, although it is never very high. Also, the proportion of "supporters" relative to "regulars" and "leaders" grows in the second wave. Yet when researchers look at their places of birth and adult residence, the case for the diffusion of neo-Fascist terrorism by expansion weakens (Mason 37). Measured both in terms of where they were born and resided the early neo-Fascists were a more geographically dispersed collection of people than the later ones. So far as the terrorists' gender is concerned, somewhat surprisingly the late leftists did not show a statistically significant increase in female representation as against the early contingent (Mason 38). There is a shift, however, in the kinds of women who appear during the second period. The data suggest an increase in the proportion of married women who participated in the left-wing groups. The most famous [women terrorist] is Ulrike... Furthermore, second generation women were more likely to play leadership roles in these groups than were women who joined the earlier formations. Palestinian women terrorist leadership has been sufficiently successful that it may have provided at least some motivation for the September 11 attacks. States which are unable to confront their enemies conventionally have provided every imaginable assistance to terrorist groups in order to weaken their enemies physically or morally. Although the original acts of Palestinian terror have brought some international condemnation upon the perpetrators, Israeli responses have resulted in even worse condemnation for Israel (Bassam 83). Formal U.N. reprimands weaken Israel's moral position, which affects its relations with the U.S. Government. Ironically, the attacks have not weakened the Israelis physically; if anything, the attacks have moved the Israelis to new levels of proficiency in eradicating the threat. A crucial factor in the rise to prominence of the women participation has been the evolution of modes of violent behavior over time. If violence is viewed as an ongoing component in human relationships, rather than as a moral consideration, it is clear that the eras of conventional warfare and, in turn, nuclear warfare, have been respectively organized, institutionalized, and for the most part deterred (with no guarantee over future breakdowns) (Neuberger and Valentini 24). As persons have devised capabilities to deal with these forms of violence, it is not surprising that advocates of violence have turned to unconventional forms of warfare-first guerrilla warfare (liberation movements), and eventually to

A Summary of a Chapter Writing the Winning Thesis or Dissertation Essay

A Summary of a Chapter Writing the Winning Thesis or Dissertation - Essay Example The researcher should present all datasets in tables and figures. Joyner, Rouse, and Glatthorn, 2005, emphasize on proper development of tables and figures to show study results.Writing the Introductory Paragraph. The introduction of chapter four should remind readers of the research problem and restate it in the first sentence. Similarly, an introductory paragraph should feature a sentence that gives a succinct overview of the whole chapter. The researcher should summarize study results by referring to tables. The researcher should state the evidence. However, when the writer states the narrative, part it only highlights the significant results. Using headings to attain proper chapter organization forms an imperative aspect of a thesis or dissertation.Revise the chapter before submission to the dissertation chair for review. Revising research is important to identify any errors in grammar and format in the chapter. A good thesis or dissertation should be free of grammar errors. It s hould be clear to the readers and easily understandable. Should the dissertation require tables or figures, the researcher must ensure he fully understands the programs applied such as word and spreadsheet. The writer then considers creating rows and columns of a table and makes a hard copy draft to ensure of size. Mention the table title and table number. The book outlines how a researcher can make a table on word and spreadsheet. Based on the information, the researcher can use whatever is suitable for him or her.

Reality Shows Essay Example for Free

Reality Shows Essay Reality shows has grown in popularity for several years and it will never slow down because of the excitement and attention it brings to the viewers. A reality show is based upon many things that go on in a daily life such as romance, drama, friendship, hate and etc. Being on a reality show may look fun but it’s a lot of hard work. Reality shows bring a lot of attention and the companies are making a lot of money for it because of the viewers. * Reality shows are bad, lazy and violence television. They mostly show ordinary people with no special talents doing very stupid things.which doesn’t make for good entertainment.They rely on humiliation and conflict to create excitement.the programmes are full of swearing, crying and argument, and often violence, drunkenness and sex. This sends a message to people that this is normal behaviour and helps to create a crude, selfish society. For example, the real world on mtv. * Its a selected group of people who live together they portray young adults, espically women, as being drunk, wild, crazy, lying, physical violence and desperate for sex, alcohol, and attention. and its sad because many people watch these shows and thats what the real world is basically about. Nobody wants for their childern to be watching that on television i know i wouldnt. It is just a bad influence on their mind n it will probbaly effecty on the way the will act. nobody wants they child like that everyone wants the best for them. thats why these kind of shows need to be blocked no longer aired or have parental controls on the channels. * Another reality show the bad girls club it focuses on seven young women who believes that other women are generally out to get her Jodie, a conservative office worker who likes to have fun after hours. Ty, a tough talking former hustler. Kerry, where her behavior has a reflect on her country music career adult entertainer. Leslie, spoiled, angry. Ripsi, and Zara, whos known in her small town as the wild child. While living in their Los Angeles house, the women try to become friends while managing with one anothers backstabbing, lying, cheating, and flirting. They all engage in their own brand of bad behavior in order to have fun, get want they want, and sometimes get even with the other women in the house. * They fight with each other for 60 minutes once a week and has a negative effect on society because it makes girls that watch the show think that it is okay to go out and fight with anyone that gets in your way. Just think about the name of the show â€Å" BAD GIRLS CLUB† the all have a bad girl life style. so to me reality televison is full of it and the people that watch it need help to yes it is entertaining but the question is what are you getting out of it? how is it making your life or childern lives any better? this stuff has alot of negative effect on people. There is nothing perfect in life but its just some things you do and donot do. *Inconclusion, reality television is popular and almost everyone watches it. but the manin question is why? reality television has several flaws and entitles alot of attetion and drama. You will see the the whole concept of these script written shows is beacuse of the money for them not for you so eventaully there is no point and the viewers are helping them and they are not getting anything out of it. These are my reasons, examples and supporting reasons why reality television should be banned.

Natural And Man Made Pollution Environmental Sciences Essay

Natural And Man Made Pollution Environmental Sciences Essay Pollutions are two types. The natural and Man Made. The natural pollution is caused and produced naturally and will not affect our environment because of its regeneration ability. The Man made pollution is being made by humans and have huge affect on our environment and definitely ourselves. The reason of increasing the pollution daily is because of raising of population of the world since it is getting bigger there is need to contact to the environment to provide the necessaries of humans. By developing the new technologies and using them to reach and discover new resources people have had a harmful affect on the planet. It is clear that the small population with new technologies will not affect the environment or if it is affecting it is not that much an can be controlled while huge population by using the technologies will clearly have bad results for the planet. Pollution is one of the major issue and concern. It has not been happened recently or accidently. It is human`s mistake since long years back and has been beside us since many years ago . We must be clever try hard to save our energies and resources and we have to have a good management and programs to protect the resources that we are using nowadays which we might not have them in coming years. We should use them usefully and try to prevent any type of pollution to our Environment and save the earth and resources for our future and provide a better living place. In General There are 6 ( Six ) types of pollution . Which we are going to discuss about four of them that it is believed to be the major ones. Air Pollution Water Pollution Radioactive Pollution RADIATION POLLUTION Radiation is any kind of ionizing and nonionizing radiation that is caused by human activity. Nuclear power generating plants are the well known source of generating radiation; however there is other ways in which radiation is also emitted like: any nuclear devices, medical X rays microwaves and experimental research laboratories. However the amount of radiation that are emitted is considerably less than the nuclear power generator plants but is nuclear plants the amount of radiation al always under the check by the workers and specialists. In case that the radiation level is increasing in nuclear reactors; the specialists will shut down the reactor or decrease the nuclear chain reaction. (Radiation, library.Thinkquest, 2011) Radiation has bad effects on both land and human health. The land that is exposed to radiation will not be unfertile and if something grows on the land will have considerably high amount of radiation in the fruits and vegetables which is really bad for human health to consume. Radiation takes hundreds of years to vanish. If a person is exposed to radiation it is very dangerous and can lead to cancer, anemia, burns and vomiting. In some cases the genetic disorders are caused by radiation such as: mutation over long period of time mostly in off springs. The effect of radiation to human health depends on the amount of radiation that the person is exposed to and there is also many more such as: the length of exposure, kind of radiation, age, and the individuals health and also exposed body parts. Nowadays exposure to radiation is minimal because of technological advancement. However it can come from damaged nuclear plants, accidents from transporting of nuclear fuel and wastes. (The effe cts of radiation, biology-online, 2011) Nuclear wastes must be stored in heavily shielded sealed containers and be stored in areas away from biological habitats the safest storage sites are in deep caves or abandoned salt mines. To avoid radiation prevent over exposure to x-rays and CT scans, avoid living near nuclear plants or stay there for too long and stay clear of radioactive materials and elements. Radiation exposure is a real danger. As Japan is battling its worst nuclear crisis. Radiation leakages threaten the health of the entire humanity. In Time Magazine, Prof. John K.C. Leung gives advice on radiation exposure how to avoid radiation exposure. Remember nuclear radiation exposure can travel through clouds. It doesnt really matter where you are. If the radioactive atomic materials can travel through air, then it can go anywhere.(According to newsbalita, 2011). John K.C. Leung explains that the general protocol for those who find themselves in danger of exposure to nuclear material should; stay indoors the walls will provide some measure of protection from the radiation, close the windows and doors plus turn off the ventilation system. Various people support nuclear experimentation and suggest that by the help of technological advancements and the above safety precautions, radiation pollution/exposure can be controlled and avoided for example according to (biology-online, 2011)Today, high level exposure is very rare due to the advancement of technology. It could come from defective or badly damage nuclear plants, ammunitions of factories, and nuclear war. However radiation moves everywhere and its hard to contain for example experts say radiation can travel through clouds. It doesnt really matter where you are. If the radioactive atomic materials can travel through air, then it can go anywhere (newsbalita, 2011) Water pollution Water pollution is an undesirable change in the state of water, which contains harmful substances. It is an important environmental issue like Air pollution .Water pollution is the physical, chemical and biological properties of water which contains harms other living organisms. Polluted water is unfit for drinking and for other consumption purposes. Since its polluted, it harms human beings and other living organism which use water as it contains viruses, bacteria, intestinal parasites and other harmful microorganisms. It also causes diesis such as diarrhea, dysentery, and typhoid. Due to pollutants entire ecosystem gets disturbed infected. The causes of pollution are disease-causing agents. These are bacteria, viruses, protozoa and parasitic worms that enter sewage systems and untreated waste, oxygen-demanding wastes which can be decomposed by oxygen-requiring bacteria. Oxygen levels in the water depletes when large amount of decomposing bacteria converts, which becomes the causes of death of other organisms in the water, such as fish. Another pollutant of water is water-soluble inorganic pollutants, such as acids, salts and toxic metals. Large quantities of these compounds make the water unfit for drink and cause death of aquatic life. Nutrients are also water pollutants, they are water-soluble nitrates and phosphates that cause excessive growth of algae and other water plants, which deplete the waters oxygen supply. Its dangerous as, it kills fish and might kill child if found in drink water. Water Pollution Causes Although certain natural processes may cause some of the water pollution, however, the largest cause of our seas, rivers and lakes getting polluted is the human activity. We use water every day both in our industries and at homes. We get this water from groundwater sources, rivers, and lakes, and after using it, and often contaminating it, most of this water gets back into the rivers, lakes, and oceans. (Water treatment purification, 2009) A major problem in developing countries is the disposal of sewage, as there is no adequate sanitation in large areas, thus carrying disease causing bacteria and viruses into sources of water. In countries that are developed, people often flush pharmaceutical and chemical products into their toilet. (Water treatment purification, 2009) Air pollution Substance in the air that cause harm to humans and the environment are known as air pollutants. Pollutants can be in form of solid particles, liquid droplets, or gases. In addition, they may be natural or man-made. Pollutants can be classified as primary or secondary. Usually, primary pollutants are directly emitted from a process, such as ash from a volcanic eruption, the carbon monoxide gas from a motor vehicle exhaust or sulfur dioxide released from factories. Secondary pollutants are not emitted directly. They form in the air when primary pollutants react or interact. Example of a secondary pollutant is ground level ozone, one of the many secondary pollutants that make up photochemical smog. Some pollutants may be both primary and secondary that is, they are both emitted directly and formed from other primary pollutants. (Pollution Greenhouse gas) Air

The Ford Mustang Essay -- History, Sports Car

A highly popular muscle and sports car, the Ford Mustang functions as a daily driver, weekend warrior, and a show winning work of mechanical art. Whether someone just needs a basic transportation to get from point A to point B, an eight second quarter-mile beast, or a show stopping work of power and beauty, Ford has produced a Mustang for every need. The Mustang got its name from the World War II P-51 Mustang fighter plane (Harris). The â€Å"five generations† evolved each year model until, in response to the 1971-1973 models, Ford returned the car to its original size and concept in 1974 (Bowling). The first generation of the Mustangs appeared in 1964 and lasted through 1973. On March 9, 1964, the first Mustang, a Wimbledon white convertible with a 260 cu in V8 engine, rolled off the assembly line in Dearborn, Michigan. A month later on April 17, 1964, the Ford Mustang made its world debut at the World’s Fair in Flushing Meadows, New York (Kelly). The first model Mustang the early 1965, or as many like to call it the 1964 and one-half Mustang, interests me the most because of its unique design and style. The rareness of this year’s Mustang fascinates me because so little are left; over the years people have either crushed or cut them up and made race cars out of them, which makes me sad to see these rare, fascinating cars go to waste. When the 1964 and one half debuted, only a coupe and a convertible could be purchased featuring a base 170 cu in six-cylinder engine with a three-speed floor shift transmission, also available with a 260 cu in V8 engine, in addition to a four-speed manual transmission or a three-speed â€Å"Cruise-O-Matic† transmission. The interior featured â€Å"wall-to-wall† c... ...e, but this year marked the release of the GT California Special package on GT premium models and the release of the Shelby GT and the Shelby GT 500, capable of producing 500 horsepower. The year 2009 marked the release of the GT 500 KR. The glass top was the only major change to the body style this year. In 2010, the Mustang featured a new redesign. The Mustang had more power and featured a revised interior and exterior (Jackson1). In 2011, Ford brought back the 5.0-liter engine in the new Mustang, because, once again, Ford listened to the consumers. The tail lamps, the only major change to the body style of the Mustang this year, set higher up on the car. The Ford Mustang always sticks to its heritage; many people have heard of it and no matter how fast or how new, it’s always noticeable with its American muscle car symbol, the galloping mustang.

The Abortion Arguments of Cider House Rules Essay -- Movie Cider House

The Abortion Arguments of Cider House Rules I am writing this essay on a Saturday evening, not with any real contemplation, or even planning. I am writing this because I was just minutes ago watching the movie Cider House Rules. I won't go into the plot of the movie, but, to explain my motivation for writing this, I will simply describe one portion of the movie. The scene at issue in my mind right now is one where a fourteen-year-old girl comes to the orphanage which is the setting for part of the movie. This girl came to the orphanage because it was known in the region as a place that performed abortions. She had had a crude abortion performed in such a way that she had been severely injured (her uterus was punctured by a crochet hook, and, not being a sterile instrument, this caused an infection of the uterine lining, eventually killing her). The resident doctor is disgusted by this, and uses the girl's injury as an example explaining why he performs abortions. The doctor's argument is fairly simple. If the girl had come to him, rather than the ignorant abortionist she chose, she would likely have survived. In addition, he claims that potential parents have a right to choose to be parents or to not be parents. The doctor, a seeming proponent of utilitarianism, says that this demonstrates a duty to perform abortions. The young man to which the doctor is speaking, Homer, has been in essence an apprentice under the doctor, but has refused to perform abortions. His reasoning is this: those individuals seeking an abortion should have been responsible enough to have not conceived an unwanted child. Their lack of sexual responsibility should not be an excuse to take human life. Homer, while not legally a doctor (having... ...e that die do so in the commission of a wrongful act, and because of this are to be blamed for their own demise. Perhaps this sounds cold and uncaring to you. My intent is not to make some kind of case for the despising of young pregnant women who seek abortions. I feel a real sense a pity for them, but I cannot circumvent what I believe to be a solid refutation of one of the major arguments for abortion legalization. This essay, remember is not meant to be a complete argument against abortion, but rather attempts only to address the argument used in Cider House Rules. There are many other areas of discussion which can have a great effect on the ethics of abortion. The point at which a fetus becomes a person with rights is one such area. The question of whether or not a mother is obligated to carry to term a child who is in fact a full-fledged human is another.

Coetzee’s Use of Humor in Disgrace (1999) Essay

After reading Coetzee’s novel (1999) and then the literary criticisms that followed its publication, the inevitable conclusion was that the many different interpretations of the novel demonstrated it reached readers in highly individual ways.   Indeed, it seemed that many of the criticisms were of different books.   The purpose of this paper was to focus on an aspect of the novel that has received little attention, Coetzee’s liberal use of humor or satire in the context of city life in post-Apartheid South Africa during the late 1990s from the viewpoint of the main character, David Lurie in the first section of the novel. Lurie taught at Cape Technical University, previously Cape Town University College.   Because of low student enrollment, the Department of Classics and Modern Languages had been closed and Lurie had been assigned to teach courses in Communications Skills and a single course a year of his own choice in an area of his specialization, Romantic Poetry.   When Lurie, 52-years-old at the time of the novel, had been younger, his impressive physical appearance had allowed him to attract women of his choice with little effort. Attracting women had become more difficult as he aged, and became even more difficult when Apartheid ended and many of its victims, who obviously did not idolize white male â€Å"scholars,† became university students and then faculty.   The views of these students spread to white women, who already had lacked power, relative to white men, before Apartheid ended.   Thus the feminist and civil rights movements that were active in the 1960s in the United States and other democracies in Western Europe did not begin in South Africa until the 1990s, when Apartheid ended. David Lurie’s Story At the beginning of Coetzee’s novel (1999), Lurie was thoroughly satisfied having sex once a week with a beautiful Muslim woman, paying an â€Å"escort† service.   Less satisfactory was his next â€Å"escort,† followed by a secretary in his university department.   Knowing the risk presented by new university policies, he nonetheless seduced a young student taking his course, Melanie, when he accidentally encountered her while on his way home.   Her feelings were clear only the second time they had sex. He had gone to her apartment, she had said â€Å"no† (using her concern that her cousin/roommate would soon return as an excuse), he continued and though she did not fight him, she seemed to â€Å"play dead,† waiting for him to finish.   In his own mind, he concluded that what he did was â€Å"not rape, not quite that, but undesired nonetheless† (p. 25). Later, after she had filed a complaint, he met with the disciplinary committee, composed of faculty (and one non-voting student), and readily admitted his guilt.   However, he refused to offer additional information that they needed in order to recommend to the Rector of the University a course of action other than dismissal.   The Rector, in an effort to avoid asking for Lurie’s resignation, asked him to sign a statement expressing remorse, already written for him by a member of the committee. After refusing to sign and being dismissed, Lurie visited his daughter, Lucy, at her home in a rural area of South Africa, where the satire in the first section inevitably lessened (though did not disappear) because of the most harrowing central event of the second section, the brutal gang-rape of Lurie’s daughter, Lucy, when the rapists also set Lurie on fire and locked him in the bathroom, shot the dogs at Lucy’s kennel, and then leave in Lurie’s car. Criticisms Related to Lurie’s Hearing in Coetzee (1999) One argument against publishing the novel was made by â€Å"prominent South Africans† who were opposed to presenting â€Å"a damaging image of the country† (Attridge, 2002, p. 315).   This argument did not recognize the difference between publicizing historical events and valuing literature, and â€Å"that the only responsible way to engage with Disgrace is as a literary work† (p. 319).   Based on this premise, only literary criticisms have been discussed below.   Few of these criticisms even recognized elements of the novel that were humorous or satiric. Many interpretations had in common a view of Lurie as a symbol of the white male aristocratic elite, a man who had tried to retain the Apartheid privileges of his race and gender, in particular, freedom to initiate sexual relationships with young women who were their students (Boehmer, 2002; Cornwall, 2002; Graham, 2003; Saunders, 2005).    While the view of these critics did, in fact, reflect Lurie’s view of himself, the critics also shared Lurie’s own failure to recognize that the techniques he used to try seducing his women students were thoroughly ineffective for reasons unrelated to any differences in the academic abilities of students before and after the end of Apartheid. For example, as Lurie did recognize, his sexual conquests of earlier years required him to use no techniques at all because women were drawn to his impressive physical appearance.   As he aged, seduction required effort and he hadn’t a clue as to what would and would not render him appealing to young women, regardless of their color. His lack of awareness of the impression he made on others went to the extreme of him not even being able to pay Soraya, a professional from the escort service to continue what he considered a genuine relationship, probably because she found it frightening that he seemed to be following her.   Although she could not have been aware of his fantasies about having sex while her two children watched, it would be understandable for her to have been concerned about the safety of her children because she no longer was able to keep her actual identity private, a precaution any professional prostitute should take. However, Sarvan’s conclusion (2004, p. 27) that the fantasies Lurie (or anyone) had to increase arousal while having sex indicated he had a †moral sickness† was funny enough for Coetzee to have used in the novel itself.   As Attridge (2000) noted, increased â€Å"puritanical surveillance† of once â€Å"private details of sexual intimacy† was not limited to South Africa, but instead reflected the world in general, â€Å"notably . . . the United States† (p. 103) and that in the first section of the book, Coetzee’s writing frequently used â€Å"satire† (p. 103). Lurie recognized that he had â€Å"never been much of a teacher† (p. 4) and after reading a sample of how he taught what did interest him, Wordsworth (when seducing Melanie, he told her that â€Å"the harmonies of The Prelude have echoed within him for as long as he can remember,† p. 13), one shudders to imagine him doing a worse job in teaching Communications (p. 4). Coetzee provided a very brief sample of part of a class on Romantic Poetry Lurie taught (p. 21), so brief that it was funny, rather than mind-numbing as an entire lecture would have been.   After reading a passage from The Prelude, he asked the students why Mont Blanc had been â€Å"a disappointment† (p. 21).   He then pedantically asked them what he already knew – that, of course, none of them had looked up a dictionary definition of â€Å"the unusual verb form usurp upon† (p. 21). Although without a dictionary, context would probably permit automatically inferring a meaning such as â€Å"intrude upon,† Lurie implied the passage would have been clear had they known â€Å"that usurp upon means to intrude or encroach upon. Usurp, to take over entirely, is the perfective of usurp upon, usurping completes the act of usurping upon† (p. 21).   When he was younger, it would seem clear that the young women in his classes found him sexually attractive because they were looking at him, rather than listening. Regarding Lurie’s sexual relationship with Melanie, Lurie did not seem to know whether she was attracted to him, sexually or otherwise.   That she did not resist him when he had sex with her after she had said â€Å"no† could have been because she recognized she could be safe from physical harm – or even that he’d leave more quickly – if she were passive. When she returned to stay at his home, her reason might have been because she feared her boyfriend or that Lurie correctly understood that she did and had a right to manipulate him regarding her attendance and work in his class.   There was no evidence that she feared his â€Å"power† to manipulate her grade in his course. After Melanie had filed a formal charge of sexual harassment (and Lurie really did not have a way of knowing whether or not she was pressured to do so), several criticisms (Boehmer, 2002; Cornwall, 2002; Graham, 2003; Saunders, 2005) seemed to accept Professor Farodia Rassool’s argument that they needed to evaluate whether a statement from Lurie â€Å"comes from his heart† and whether a statement expressing â€Å"contrition† reflected his â€Å"sincere feelings† (p. 54).   Lurie’s term â€Å"preposterous† (p. 55) was literally accurate in the sense that it is not possible to determine the sincerity of a written statement, but it also was difficult to understand why Lurie, who had never before showed any concern about being deceitful, suddenly became a man with principles. He did seem to be mocking Rassool – but it also appeared obvious that she was a humorless woman and regardless of race, she was supported, and without particular warmth, only by the two other women who had been present at a time when she spoke. It indeed was astonishing that Saunders (2005) could have made an obvious error of fact had she read the book, stating â€Å"the faculty committee [italics added] indignantly objects to Lurie’s ‘acceptance of charges’ without remorse† (p. 99). Saunders repeated her erroneous treatment of the Committee as united in the next three pages, Lurie’s â€Å"response does not, from the committee’s perspective, meet the demands of ethical responsibility† (p. 100), â€Å"†¦the committee isn’t convinced that Lurie’s admission is a reflection of his sincere feelings† (p. 101), and â€Å"Lurie’s performance does not fulfill the expectation, shared by the novel’s committee of inquiry †¦ that remorse and transformation† were â€Å"publicly acknowledged† (p. 102).   How was it possible to fail to recognize that the three men at the hearing, â€Å"Aram Hakim, sleek and youthful† (p. 40), â€Å"Manas Mathabane,† the chair of the Hearing (p. 47), and â€Å"Desmond Swarts, Dean of Engineering† (p. 47) had no such expectations, but instead made it clear they wanted Lurie to let them help him avoid being asked to resign? Swarts, for example, said â€Å"David†¦We would like to find a way for you to continue with your career† (p. 52) and Hakim immediately after said â€Å"We would like to help you, David, find a way out of what must be a nightmare† (p. 52). After Rassool urged that the Committee â€Å"impose the severest penalty† (p. 51), Mathabane responded, â€Å"Let me remind you again, Dr. Rassool†¦it is not up to us to impose penalties† (p. 51).   Lurie recognized the men were â€Å"his friends†¦They want him back in the classroom† (p. 52). There was no response after he noted, â€Å"In the chorus of goodwill†¦I hear no female voices† (p. 52), but, oddly, Lurie did not seem to remember that prior to the Hearing, the only other person mentioned as a member of the Committee was a faculty member who â€Å"teaches in the Business School† (p. 47).   During the Hearing, she was presented as â€Å"a young woman,† but her question about his willingness to seek help of any kind (â€Å"a priest, for instance, or a counsellor,† p. 49) suggested she shared the confusion of the men about his refusal to simply save his job, regardless of his opinion, but had no desire either to persuade him to do so or to cause him harm. At the preliminary meeting, the chair of his department was present, a woman who, according to Lurie, regarded â€Å"him as a hangover from the past, the sooner cleared away the better† (p. 40), but the reader had no way of knowing whether she cared about him at all or might in fact want to replace him not because of his discipline but because she would prefer hiring a person who could teach. Coetzee did give the woman who wanted him to express â€Å"contrition† that came from â€Å"his heart† a name indicating she was â€Å"colored† (at least at the time of the novel, no-one suggested it was problematic to divide people into two racial groups – white and non-white, the reason for using the term â€Å"colored†). Combined with Lurie having had sex with a young student who also was not white, Coetzee clearly intended to introduce ambiguity regarding Rassool’s intended meaning of Lurie’s failure to â€Å"mention the long history of exploitation of which this is part† (p. 53).   However, there was no justification for Cornwall (2002) using the races of Rassool and Melanie to reach the (inelegantly worded) conclusion that their relationship can â€Å"be seen to be informed not only by the power relations of patriarchy and the academy but also by those of race; their encounter is contextualized within the several centuries of colonial history in which white men debauched black women with impunity† (p. 315). While many of the conclusions in criticisms related to the experiences that led to and occurred during Lurie’s Hearing were that there was a need for him to express contrition or remorse, the actual events in the novel, as described above, led to the conclusion that Lurie was more of an unintentional anti-hero than sinner. Whatever his reasons were, as an anti-hero, he flaunted both social conventions regarding treating women with respect and â€Å"politically correct† jargon, such as women victims of the â€Å"patriarchy.†Ã‚   Should we thus admire him for the relationships he had with women?   Of course not.   Perhaps the most well-known sexual anti-hero was another Professor, self-confessed pedophile Humbert Humbert (Nabokov, 1955), who demonstrated that indeed the vilest of behaviors can simultaneously be the most comic. While Lurie’s offensive behaviors pale in comparison to those of Professor Humbert, it would seem difficult to fail to recognize that both his typically inept efforts at seduction and his more successful ability to bring out the silliest of exercises in political correctness resulted in devastating humor at an extremely difficult period in South Africa. References Attridge, D. (2000).   Age of bronze, state of grace:   Music and   Ã‚  Ã‚  Ã‚   dogs in J. M. Coetzee’s Disgrace.   Novel, 34, 98-121. Attridge, D. (2002).   J. M. Coetzee’s Disgrace:   Introduction.   Ã‚  Ã‚  Ã‚   Interventions, 4, 315-320. Boehme, E. (2002).   Not saying sorry, not speaking pain:   Gender   Ã‚  Ã‚  Ã‚   implications in Disgrace.   Interventions, 4, 342-351. Coetzee, J. M. (1999).   Disgrace. New York: Viking. Cornwall, G. (2002).   Realism, rape, and J. M. Coetzee’s   Ã‚  Ã‚  Ã‚   Disgrace.   Critique, 43, 307-316. Graham, L. V. (2003).   Reading the unspeakable: Rape in J. M.   Ã‚  Ã‚  Ã‚   Coetzee’s Disgrace.   Journal of Southern African Studies,   Ã‚  Ã‚  Ã‚   29, 432-444. Nabakov, V. (1955).   Lolita.   New York: G. P. Putnam’s Sons. Sarvan, C. (2004).   Disgrace: A path to grace?   World   Ã‚  Ã‚  Ã‚   Literature Today, 26-29. Saunders, R. (2005).   Disgrace in the time of a Truth   Ã‚  Ã‚  Ã‚   Commission.   Parallex, 11, 99-106.

Chapter 4 : Account Titles and Preparation of Financial Statements

Chapter 4 : Account Titles and Preparation of Financial Statements| Article 14 : The balance sheet items shallbe categorized as follows: 1. Assets. (1) Current assets. (2) Funds and long-term investments. (3) Property, plant and equipment. (4) Depletable assets. (5) Intangible assets. (6) Other assets. 2.Liabilities. Article 15 : Current assets mean unrestricted cash and cash equivalent, short-term investments, and other assets that are convertible to cash or expended within one year. Categorization and evaluation of current asset titles along with required explanatory notes are as follows: 1.Cash and Cash equivalent: cash on hand, deposits with banks, cash for revolving use, petty cash, and short-term and highly liquid investment that can be converted into a fixed amount of cash with interest fluctuation having small impact thereon, excluding those already set aside for use or restricted by law or contract; the account nature and required notes are as follows: (1) Non-demand-deposit s with maturity over a year shall be specified. 2) Time deposits (including negotiable certificates of deposit) shall be reclassified as other assets if provided as lien for a long-term liability or as other current liabilities if provided as lien for a current liability, and shall be specified in the notes for the fact of collateralization.Refundable deposit shallbe classified as a current or other asset by the long- or short-term nature, and shall be specified in the notes. (3) Compensating balances shall be classified as current assets if arising from short-term loans, or reclassified as other assets or long-term investments if arising from long-term liabilities. 2.Short-term investment: defined as investment that is short-term; the nature of titles and evaluation thereof and the required explanatory notes are as follows: (1) Financial asset with change in fair value being recorded as gains or losses and financial asset available for sale shall be valued using the fair value on t he balance sheet date; the fair value of listed or OTC stock and depository receipts indicate the closing price on the balance sheet date. 2) Financial assets which need to be sold within a short period of time, thus changing in fair value and incurring a gain or loss, must be reflected in the financial assets records or when determining how to measure the gains or losses, you decided on using fair value to reflect these changes in fair value, these figures must also be reflected in your financial asset records. 3) Financial asset available for sale shall mean the non-derivative financial assets other than the financial assets with change in fair value being recorded into gains or losses, which financial assets are to be held until the date of expiry. 4) Short-term investments provided as a lien, collateral or refundable deposit shall be recorded as a short-term investment if the liability for such an investment is provided as a guarantee; if a short-term investment is provided as a guarantee for a long-term liability, such investments shallbe recorded as long-term investments. Facts regarding the guaranteeshall be specified in either case. 3.Hedging financial assets: defined as the financial assets set up in hedging accounting, which are used as effective hedging tools, shall be measured by fair value and divided into current and non-current according to the liquidity of the items to be hedged; non-current hedging financial liabilities shall be recorded as hedging financial liabilities under other assets. 4. Notes Receivable: defined as various notes which are collected by the business entity.The accounting nature, valuation and required notes are as follows: (1) Shall be valued at the present value, or may be valued at the face value if maturing within one year. (2) Notes receivable that were discounted or transferred to others shall be deducted and specified. (3) Notes receivable arising from operations shall be presented separately from those not arising f rom operations. 4) Large-sum notes receivable from related persons shall be presented individually. (5) Notes receivable that are provided as collateral shall be specified in the notes. (6) Notes receivable determined to be uncollectible shall be written off. (7) Notes receivable shall be valued at closing for the uncollectible amount, and any allowance for the uncollectible amount shall be properly provided and presented as the contra account of the notes receivable. 5.Accounts Receivable: defined as the claim of the business entity arising from selling goods or services; the accounting nature, valuation and required notes are as follows: (1) Shall be valued at the present value or may be valued at the book value if maturing within one year. (2) Large-sum accounts receivable from related persons shall be presented individually. (3) Unrealized interest revenues from installment sales shall be presented as the contra account of the accounts receivable. 4) Accounts receivable to be co llected over one year, shall be specified in the notes for the amount of expected collection of each year. (5) â€Å"Designated Collateralized Accounts Receivable† shall be disclosed in the notes. (6) Accounts receivable that includes receivables from a long-term construction contract shall be presented and specified in the notes for the reserved portion that has been billed as it pertains to the construction account.Where the expected collection of the reserved amount runs past one year, the expected amount of collection for each year shall be specified in the notes. (7) Accounts receivable determined as uncollectible shall be written off. (8) Accounts receivable shall be valued at closing for the uncollected amount, and an allowance for the uncollectible amount shall be properly provided and presented as the contra account of the accounts receivable. . Other Receivables: defined as the receivables that do not belong to the categories of receivables in the preceding paragrap h; the account nature, valuation and required notes are as follows: (1) Other receivables exceeding five percent of the sum of current assets shall be presented separately by nature or object. 2) Other receivables shall be valued at closing for the uncollected amount, and an allowance for the uncollected amount shall be properly provided and presented as the contra account of the receivables. Where the receivables are classified greater detail, , the allowance account shall also be presented accordingly. 7.Inventories: defined as merchandise or goods, either finished goods or by-products for sale in normal operations along with goods that are work-in-process to be sold upon completion, or raw materials or supplies used directly or indirectly in the production of goods (or services) for sale; the account nature, valuation and required notes are as follows: (1) Inventories shall be valued using the lower of cost or market price method. 2) Inventories with defect, damage or obsolescenc e causing an obvious decline in value shall be valued based on the net realizable value. (3) Inventories that are provided as lien or guarantee, whose usage is supervised by creditors, etc. shall be specified. 8. Prepayments: defined as various costs and expenses prepaid.With exception for funds required by contract for the purchase of fixed assets and construction funds for unfinished construction funds, which should both be categorized as fixed assets. 9. Other Current Assets: defined as current assets that do not belong to the previous seven categories of current assets. However, any of the previous categories of current assets, with the exception of cash, not exceeding five percent of the sum of current assets may be merged into other current assets. Article 16 : Funds and long-term investments are defined as the various funds set aside for operational purposes and long-term investments used by the business for special purposes; the account categories, valuation and required not es are as follows: 1. Funds: defined as assets provided for special purposes, including sinking funds, improvement and expansion funds, contingency loss funds and other related mutual funds. The resolution and implementation method on which appropriation of the funds is based shall be specified. 2.Long-term Investments: defined as investments of a long-term nature, such as investment in other enterprises, purchases of long-term bonds or investments in real estate or other related investments; the account nature, valuation and required notes are as follows: (1) Long-term investments shall be specified for the valuation basis and shall be presented separately by nature. (2) The accounting handling of long-term equity investments valued by equity method shall follow the provisions of the Statement of Financial Accounting Standards No. announced by the Accounting Research and Development Foundation of the Republic of China (hereinafter referred to as the â€Å"Statement of Financial Ac counting Standards†). (3) The accounting handling of long-term equity investments not valued by the equity method shall follow the provisions outlined in the Statement of Financial Accounting Standards No. 34. (4) Long-term investments that are provided as lien or subject to restrictions, limitations, etc. hall be specified. (5) Long-term equity investments measured by cost means those who possess the following securities without material impact or the derivative products moving along with such securities and deliver through such securities: 1. Equity securities that are not traded at the stock exchange or not traded over the OTC. 2. Emerging stock. (6) Financial assets in held-to-maturity: defined as non-derivative financial asset with fixed or determined collection amounts and date of expiry, which business have aggressive intent and capability to hold until the date of expiry. Bond investments which are held until the date of expiry shall be measured by amortized cost; inve stments held until the date of expiry that expire within one year shall be recorded as a current asset. (7) Bond investments measured by amortized cost: defined as bond investment without the open quote of active market with fixed or determined collectable amount that meet the following conditions: 1.Not destined to be measured by fair value and the change of fair value being recorded as gains and losses. 2. Not destined to be available for sale. | Article 17 : Fixed assets defined as tangible assets which are provided for use in operations, not intended for sale, and used for more than one year; the account categories, valuation and required notes are as follows: 1.Land: defined as land or permanent land improvements used in operations; its valuation includes acquisition costs, land improvements of a permanent nature and increases in value from revaluation, etc. The estimated reserve provided for land value increment tax on the increase in value from revaluation shall be classified as a long-term liability.Land that is temporarily registered under the name of others, rather than that of the business entity itself, due to legal restrictions shall be disclosed in the notes and all safeguarding measures shall be specified. 2. Buildings: defined as self-owned building and structures and other accessory facilities; the valuation includes acquisition costs of the building and structures, capitalized expenditures after acquisition that extend the useful life or ervice potential of the asset, and increases in value from revaluation. 3. Machinery and Equipment: defined as self-owned machinery or shall be valued at cost and may be classified as fixed assets or intangible assets. Leasehold improvements must be depreciated or amortized reasonably and systematically without interruption based on its durable lifespan or lease term, depending which one comes first, then they can be transferred as a compensation in a rational and systemic method or share its cost. . Miscella neous Fixed Assets: defined as the assets that do not belong to the previous five categories; the valuation includes acquisition costs and capitalized expenditures prior to acquisition which extend the useful life or service potential of the asset, thus increasing in value from revaluation. 7.Construction in Progress and Prepayment for Equipment: defined as construction operations that are in process or installations that are unfinished along with prepayments for purchases of fixed assets to be used in operations The valuation includes the costs incurred during the process of construction and installation. Fixed assets should be specified for the valuation basis and, if revalued, the date of revaluation and the amount of increase or decrease must also be specified.With the exception of land, other fixed assets, upon reaching an useable condition, shall be depreciated reasonably and systematically during each period without interruption with the depreciation method specified, and the depreciation shall be transferred by nature to expenses or indirect manufacturing costs of each period; the accumulated depreciation shall be presented as the contra account of the fixed asset. Fixed assets with no operation value shall e regarded as other assets below the net realizable value or book value. The cost and accumulated depreciation of the assets that have no net realizable value must be written off and the difference shall be recognized as a loss. A fixed asset that is still in use after its service life shall be depreciated based on the salvage value. Fixed assets that are provided as guarantee, mortgage, collateral, etc. shall be specified. Article 18 : Depletable assets are defined as natural resources whose value decreases after extraction, cutting or other means of alteration; the account valuation and required notes are as follows: 1. Depletable assets shall be recorded according to the exact cost of acquisition, exploration and development. 2. Depletable assets should be specified for the valuation basis and, if revalued, the date of revaluation and the amount of increase should be specified. . Depletable assets shall be depleted reasonably and systematically each period without interruption within the estimated extraction or useful life with the depletion method specified. The depletion shall be transferred to inventories or cost of goods sold. The accumulated depletion shall be presented as the contra account of the depletable asset. 4. Depletable assets that are provided as guarantee, mortgage, collateral, etc. shall be specified. Article 19 : Intangible assets are defined as assets of economic value but without physical existence; the account categories, valuation and required notes are as follows: 1. Trademarks: defined as trademarks that are legally acquired or purchased; the valuation thereof shall use the unamortized cost. 2. Patents: defined as patents that are legally acquired or purchased; the valuation thereof shall use the un amortized cost. 3. Copyright: defined as the rights to publish, sell or perform the original or translated work of literature, art, academe, music, movie, etc. the valuation thereof shall use the unamortized cost. 4. Computer Software: defined as computer software purchased or developed for sale, rented or marketed by other means; the valuation thereof shall use the unamortized portion of costs of purchase or costs incurred from the establishment of technological feasibility to the production of product masters. The costs incurred prior to the establishment of technological feasibility shall be expensed as research and development costs. . Goodwill: defined as the goodwill acquired at a given price; the depreciation test shall be conducted annually. Recognized goodwill impairmen cannot be reversed. 6. Organization Costs: defined as the necessary costs incurred for organizing a business entity during its startup period. Organization costs shall be valued at the unamortized cost. Self -developed intangible assets that cannot be clearly identified, as goodwill, shall not be recognized as assets.Research expenditures and development expenditures, with the exception of commissioned research where the costs can be totally recovered according to contract, must be regarded as an incurred expense. However, development expenditure meeting the following requirement can be capitalized; the amount of capitalization cannot exceed the estimated present net income value on future recovery, the present value for estimated future income post subtraction of recurring research, development expenditure, production cost and marketing expenses: 1.Technical viability has been made possible to complete such intangible asset. 2. Business entities intend complete such intangible asset and put it out for use or sale. 3. Business entities are capable of using or selling such intangible asset. 4. There exists a specific market encompassing intangible assets or its products; such intangible asset for internal use shall possess useful qualities. 5.Business entities have sufficient technology, finance and other resources to complete such development project and use or sell such intangible asset. 6. Expenditures that are regarded as such intangible asset during the development period can be reliably measured. Intangible assets shall be specified for the valuation basis; those whose duration of economic benefit can be reasonably estimated shall be reasonably and systemically amortized over the years of useful life. The length of amortization and method of calculation shall be specified.Intangible assets without clear economic benefit cannot be amortized. | Article 20 : Other assets are defined as assets that do not belong to the previous five categories of assets and whose collection or liquidation extends over one year; the account categories, valuation and required notes are as follows: 1. Assets Leased to Others: defined as the self-owned assets that are leased to other s by a business entity whose main business is not investment or leasing. . Idle Assets: defined as assets that are currently not being used in operations. Idle assets shall be valued at the net realizable value. 3. Refundable Deposit: defined as the cash or other assets provided to others for the purpose of guarantee. 4. Long-term Notes, Accounts and Overdue Receivables: defined as the notes, accounts and overdue receivables whose date of collection has ran over one year.Long-term notes and account receivables shall be valued at the present value and overdue receivables shall be valued at the net realizable value. 5. Deferred Assets: defined as the incurred expenses whose benefits last for more than one year, which must be borne by future periods. Deferred assets shall be valued at the unamortized cost. 6. Miscellaneous Assets: defined as other assets that do not belong to the previous five categories of other assets.Overdue receivables of a material amount shall be presented indivi dually, overdue occurrences must be stated specifically including reason and amount of uncollectible allowance provided. Other assets exceeding five percent of the sum of total assets shallbe separately presented by nature. | Article 21 : Current liabilities are regarded as liabilities that are to be settled by use of current assets or other current liabilities within one year. The account categories, valuation and required notes for current liabilities are as follows: 1.Short-term Borrowings: defined as the sum of money that is borrowed or is an overdraft from a financial institution or another party and is to be repaid within one year or one operating cycle; the valuation and required notes are as follows: (1) Shall be valued at the present value. (2) Shall be specified by type or nature, guarantee situation and interest rate range of the borrowings, and, if collateral is provided, the name and book value of the collateral. 3) Borrowings from financial institutions, owners, employ ees, related persons, and other persons or institutions shall be separately specified. 2. Short-term Notes and Bills Payable: defined as the short-term notes and bills issued through a commissioned financial institution for the purpose of obtaining funds from the money market, including commercial paper payable and bank acceptances, etc. the valuation and required notes are as follows: (1) Shall be valued at the present value; discounts on short-term notes and bills payable shall be presented as the contra account on the short-term notes and bills payable. (2) Shall be specified for the guarantee, institution of acceptance and interest rate, and if collateral is provided, the name and book value of the collateral. 3.Other Financial Liabilities: defined as liabilities meeting one of the following conditions: (1) financial liabilities at fair value according to the income statement should be recorded as gains and losses indicating the financial liabilities to be bought back within a s hort period of time or financial liabilities assigned to be measured by fair value at original recording with change in fair value being recorded as profit and loss. 2) Hedging Financial Liabilities: defined as the financial liabilities destined by hedge accounting which are effective hedging tools, and shall be measured by fair value and divided into current and non-current according to the liquidity of the items to be hedged; non-current hedging financial liabilities shall be recorded as hedging financial liabilities under other liabilities. 4.Notes Payables: defined as the various notes payable by the business entity; the valuation and required notes are as follows: (1) Notes payables shall be valued at the present value, or may be valued at the face value if due within one year. (2) Notes payables arising from operations shall be separately presented from those not arising from operations. (3) Notes payable of a material amount to related parties shall be presented individually. 4) Notes payable with collateral provided shall be specified for the name and book value of the collateral. (5) Notes payable that are used as security and can be recovered for cancellation at the termination of guarantee responsibility may not be presented as current liabilities, but shall be specified in the notes to financial statements for the nature and amount of the guarantee. 5.Accounts Payable: defined as the various accounts payable by the business entity; the valuation and required notes are as follows: (1) Shall be valued at the present value, or may be valued at the book value if due within one year. (2) Accounts payable arising from operations shall be separately presented from those not arising from operations. (3) Accounts payable of a material amount to related parties shall be presented individually. 4) Accounts payable with collateral provided shall be specified for the name and book value of the collateral. 6. Income Tax Payables: defined as the estimated income tax to be paid based on the taxable income. 7. Other Payables: defined as any of the payables that do not belong to the previous categories of payables, such as other tax payables, salary payables, etc. ; the valuation and required notes are as follows: (1) Shall be valued at the present value, or may be valued at the book value if due within one year. 2) Dividend and bonus payables whose appropriation method and expected payment date are determined must be disclosed. (3) If paid amount exceeds 5% of total current liabilities, records must indict the nature of the transaction or the parties involved in the transaction. 8. Advance Receipts: defined as various sums of money received in advance. Advance receipts shall be presented separately by major category with special contract items specified. 9.Other Current Liabilities: defined as current liabilities that do not belong to the previous eight categories. However, any of the previous eight categories of current liabilities not excee ding five percent of the sum of total current liabilities may be merged into other current liabilities. | Article 22 : Long-term liabilities mean liabilities whose payment deadline exceeds one year or one operating cycle, whichever is the longer; the account categories, valuation and required notes are as follows: 1.Corporate Bonds Payable: defined as debentures issued by an issuer; the valuation and required notes are as follows: (1) Company bonds shall be valued at the face value adjusted for the unamortized premium and discount; the premium and discount shall be reasonably and systematically amortized as the adjustment of interest expense over the periods where the bonds are outstanding. 2) The approved total amount, interest rate, maturity date, name of the collateral, book value, place of issue and other covenants of bonds issued shall be specified in the note. (3) Where the bonds issued are convertible bonds, the conversion method and the amount already converted shall be spec ified. 2. Long-term Loans Payable: defined as the loans payable whose repayment deadlines is xceeds one year; the valuation and required notes are as follows: (1) shall be valued at the present value. (2) The content, maturity date, interest rate, name of the collateral, book value and other covenants of shall be specified. Where the repayment of long-term loans payable is denominated at a foreign currency or is based on a foreign currency exchange rate, the name and amount of the foreign currency shall be specified. 3) Long-term borrowings from owners, employees or related persons shall be separately specified. 3. Long-term notes and accounts payable: Mean the notes payables, accounts payables, etc. whose payment deadline exceeds one year. Long-term notes payable and other long-term accounts payables shall be valued at the present value. 4. Preferred stock liability: defined as the issuance of preferred stock of the nature of financial liability in compliance with No. 6 Bulletin of the Financial Accounting Standard. | Article 23 : Other liabilities are liabilities that cannot be classified as current or long-term liabilities; the account categories are as follows: 1. Deferred Liabilities: defined as deferred revenues, deferred income tax liabilities, etc. 2. Deposits Received: defined as the cash or other assets received from customers for the purpose of assurance. 3.Miscellaneous Liabilities: defined as other liabilities that do not belong to the previous two categories. Other liabilities exceeding five percent of the sum of total liabilities shall be presented separately by nature. | Article 24 : Capital defined as the capital brought into the business entity by the o wner and registered with a competent authority; however it does not include preferred stock of liability nature; the items that shall be specified in the notes are as follows: 1.The kinds of capital, face value per share, number of shares authorized, number of shares issued and special conditi ons shall be specified. 2. Convertible preferred stock and global depository receipts shall be specified for the place of issue, method of issue and conversion, amount already converted and special conditions. | Article 26 : Retained earnings or deficit meaning the equity resulting from business operations; the account categories are as follows: 1.Legal Reserve: defined as the reserve appropriated from earnings according to Company Law or other related regulations. 2. Special Reserve: defined as the reserve appropriated from earnings according to regulations or the resolution of earnings distribution for the purpose of restricting the distribution of earnings as dividends or bonus. 3. Retained Earnings-Unappropriated or Accumulated Deficit: defined as the earnings that have not been appropriated or the deficit has not been offset.The appropriation of retained earnings or the offsetting of deficit shall only be recorded in the book with the consent of the business owner or a mutual r esolution among the stockholders. Proposals for the appropriation of earnings or the offsetting of deficit shall be specified in the notes to the current period financial statements. | Article 28 : The categories of items in the income statement are as follows: 1. Operating Revenue. 2. Operating Costs. 3. Operating Expenses. 4.Non-operating Revenues and Expenses, Other Income (Expense). 5. Income Tax 6. Gains and Losses of continuing operating department. 7. Gains and Losses of discontinuing department 8. Extraordinary Gains and Losses. 9. Cumulative effect of changes in accounting principles 10. Current period net income (or net losses)| Article 29 : Operating revenue refers to the revenue earned in the normal operation of selling goods or services provided in the current period; the account categories, valuation and required notes are as follows: 1.Sales Revenue: defined as the revenue earned from selling goods. Sales returns and allowances shall be presented as a contra account o f sales revenues. 2. Service Revenue: defined as the revenue earned from providing services. 3. Agency Revenue: defined as the revenue earned from compensation for an intermediary, agency or commissioned work. 4. Other Operating Revenue: defined as other revenue that does not belong to the previous three categories. Article 30 : Operating costs refers to the costs that are borne for selling goods or providing services in the current period; the account categories, valuation and required notes are as follows: 1. Cost of Goods Sold: defined as the original cost of goods sold or the manufacturing costs of products sold. Purchases returns and allowances shall be presented as a contra account of purchases costs. 2. Services Costs: defined as the costs that are borne from providing services. 3.Agency Costs: defined as the costs that are borne from an intermediary, agency or commissioned work. 4. Other Operating Costs: defined as the costs that are borne from other operating revenues. | Ar ticle 31 : Operating Expenses refers to the expenses that are borne from selling goods or providing services in the current period; operating costs and expenses that cannot be separately presented may be merged into operating expenses. | either non-operating or expense indicating extraordinary losses. Article 33 : The income or losses from continuing operations refer to both operating and non-operating revenue. Net operating expenses and non-operating expenses, of which shall be presented separately according to the pre-tax amount, including income tax expenses or benefits, and post-tax amount. | Article 34 : The gains or losses from discontinued operations refers the income gained or monies lost due to business operations, along with disposition gains or losses and the gains and losses measured by the net fair value.For discontinued operations completing the disposition within the current year, records shall be made using the net after-tax amount indicating a gain or loss in dispos able income;; for discontinued operations that do not complete disposition within the current year, the net asset thereof must be valued using the face value or net fair value which ever is lower; if the net fair value is lower than the face value, net fair value shall be recorded to indicate such a loss so as to off-set the face value of the net asset from the discontinued operations; if the net fair value recovers, recovered gains can be recognized within the scope of losses originally measured by net fair value. The gain or loss from discontinued operations shall be presented as net income, following the item of the post-tax income or loss from continuing operations. Article 35 : Extraordinary gains and losses refer to any unusual or infrequent occurrence which shall be presented net form, , following the item of the gain and loss from discontinued operations. | Article 36 : The cumulative effect of changes in accounting principles shall be presented as a net change, following th e item of the extraordinary gain and loss. | 3. Retained earnings or deficit should include the following content: (1) The beginning balance. (2) The prior period net income or loss adjustment. (3) The current period net income or loss. (4) The appropriation of legal reserves and special reserves, distribution of dividends, etc. (5) The ending balance. 4.The beginning balance, the changes of the items and the amount during the current period, and the ending balance of the unrealized loss on market value decline of financial products. 5. The beginning balance, the changes of the items and the amount during the current period, and the ending balance of the unrealized revaluation increments. 6. The beginning balance, the changes of the items and the amount during the current period, and the ending balance of the cumulative translation adjustment. 7. The beginning balance, the changes of the items and the amount during the current period, and the ending balance of the treasury stock.The respective income tax expense or benefit shall reflect the itemsArticle 39 : The statement of cash flows must present a summary of information specifying all cash receipts and expenditures incurred by the business entity during a specific period; preparation and presentation of the statement of cash flows shall follow the Statement of Financial Accounting Standards No. 17. | Article 40 : The following subsequent events that occur after the balance sheet date but before the issuance of financial statements shall be specified in the notes to the financial statements: 1. Changes in capital structure. 2. Significant long- or short-term borrowings. 3. Additions, expansion, construction, leasing, abandonment, idleness, sale, collateralization, transfer or long-term renting of major assets. 4. Significant changes in productive capacity. 5.Significant changes in production and sales policies. 6. Major investments in other businesses. 7. Losses on catastrophic disasters. 8. The proceeding o r settlement of important lawsuits. 9. The signing, fulfillment, cancellation or voiding of important contracts. 10. Important organizational adjustments and significant reforms in management systems. 11. Significant effects resulting from changes in government regulations. 12. All other important events and measures that will affect the financial position, results of operations and cash flows in the future. | Direct materials used| | | Beginning raw materials inventory| $ 6,200| |Add: Cost of raw materials purchased| 49,400| | Total raw materials available| 55,600| | Less: Ending raw materials inventory| (5,800)| | Total raw materials used| | $ 49,800| Direct labor| | 125,600| Manufacturing overhead| | | Indirect materials| 4,100| | Indirect labor| 43,700| | Depreciation—factory building| 9,500| | Depreciation—factory equipment| 5,400| | Insurance—factory| 12,000| | Property taxes—factory| 4,500| | Total manufacturing overhead| | 79,200| Total manufactur ing costs| | 254,600| Add: Beginning work-in-process inventory| | 10,20| | | 264,800| Less: Ending work-in-process inventory| | (9,800)| Cost of goods manufactured| | $255,000|