The Environmental Issues And Solutions - 987 Words

Humans have always needed food in order to survive. This natural resource is a key element to our specie’s success. However, over the years, our reliance on food has shifted greatly. While there are still key nutrients that we need in order to be healthy, the typical diet for an average American is much different than our early ancestors. Thousands of years ago, food consumption was for survival and very basically consisted of plants and meat available locally (Ungar Teaford, 2002). As humans learned how to work the land, farming became more prevalent and the culinary experience began to evolve. Food cultivation and production began to shift from the individual to select farmers. In the book Environmental Issues and Solutions, author Norman Myers writes, â€Å"today, industrialized agriculture produces about 80% of the world’s food on roughly 25% of the world’s farmland, mostly in more-developed countries† (Myers, 2013). This means that the majority of fo od produced now is on industrial farmland, rather than on an individual basis. This shift in food sourcing has coincided with the use of money in everyday life. In order to live, most must purchase their food already prepared at a store. While convenient for customers, this way of life has caused a lapse in information and many do not understand what went in to the food they are purchasing. In addition, farmers began focusing more on monetary profit and less on land, soil and food quality. This shift of focus has ledShow MoreRelatedManipulating Activism Case Study923 Words   |  4 PagesManipulating Activism: Macro-level Environmental Issues and the Potential for Change Even though there has been increased activism and awareness of environmental issues, the environment is simultaneously depleting at a more rapid rate. Although addressing individual environmental perception and organizational flaws could create visible change, the most significant solution to environmental issues is found at the level of reforming practices at the macro-level, since the relationship between theRead MoreSci 207 Complete Class Essay1308 Words   |  6 Pagesinnovating ways to produce and consume material resources. Write a paper addressing the following issue: Give specific examples of at least two (2) production and two (2) consumption habits humans have related to material resources. These are discussed in Chapter Four of Contemporary Environmental Issues, which includes production of all types of consumer goods as well as consumption of environmental resources. Discuss efforts that must be considered about these production and consumption habitsRead MoreResearch Proposal on Environmental Engineering Program at Laurentian 1444 Words   |  6 Pagesseek to find out the possibility of introducing an environmental engineering program at Laurentian University. The issue of environment is one that has become very important for human beings and as such, more knowledge is needed to come up with positive solutions for all. The Laurentian University has a track record in producing engineers who are highly reputable and as such it is well placed to offer these courses to students. An environmental engineering program will combine all the divisionsRead MoreHuman Population Growth And The Environment Essay1281 Words   |  6 Pagesthis paper. I am going to explain the issues population has caused as well as the biblical principles for environmental stewardship. Next I will describe important factors that contribute to the issues that population growt h brings to the environment. I will then describe the effect population has on people and the environment. Finally, I will explain a long term strategy with cost and benefit issues and the required support needed to make it a successful solution. After reading this paper you shouldRead MoreWhat Is Green Innovation Management?1092 Words   |  5 Pagestransformed the innovation strategy to include emphasis on the environment. Environmental focus is one of the leading trends in many industries. In order to preserve the environment for the next generation people should strive to sustainable development in all activities. (Golinska, 2014). Green innovation management needs to be implemented in organizations, especially those that are being regarded as chief partakers in environmental pollution like the automotive industries. The process of car or automotiveRead MoreIs Corruption A World Issue?1397 Words   |  6 PagesIntroduction The purpose of this paper was to research a global issue which, from our opinion was affecting the world and divulge as much of that information as possible to be able to share with the class as well as make an informed monologue about said topic. My topic of choice is corruption. â€Å"A world Issue can be defined as a situation or problem that occurs on a global scale that has long lasting impacts and requires a complex solution† (World Issues class 2015-2016). Corruption definitely occurs on a globalRead MoreGlobal Warming And Its Impact On The Environment Essay1672 Words   |  7 Pagesbecoming more and more aware of the environmental decay, they are torn as to the cause and the subsequent solution to the problem at hand. Litfin and Wapner highlight the issue from a legal stance, Magdoff and Foster evaluate the problem from an economic point of view while Weston opines that it is purely a problem of â€Å"stuff†. As a result in the difference in belief of the cause of the imminent state of the environment, they all put forward distinct solutions. Despite the diversity in their approachRead MoreEssay On Air Pollution1677 Words   |  7 PagesAnalysis 3: Air Pollution There are multiple environmental issues that exist and are constantly harming the planet. Many of these issues have effects that are unique to certain countries, or even effects that are similar to other countries. Overall, these issues can be similar or dissimilar in multiple aspects, such as the biological, physical, and cultural perspectives. The causes and effects, problem severity, citizen perceptions, and proposed solutions and efforts to repair these problems may alsoRead MoreThe Importance Of Water Pollution1575 Words   |  7 PagesWater pollution is a serious environmental issue worldwide. 1 Water is one of the most valuable resources on our planet; having clean water is vitally important for our survival. Here in the United States, the Clean Water Act of 1972 was very successful in reducing point sources of water pollution; however, it has been ineffective in reducing nonpoint sources of water pollution (Manuel, 2014). Nitrogen and phosphorous that originate from agricul tural sources, such as manure and inorganic fertilizerRead MoreThe Importance Of Greed On Technology And The Environment993 Words   |  4 PagesMany global issues today, such as global warming, pollution, and radiation, involve the environment and stem from actions and inventions of people. Environmental advocates address these issues and call for change, but at times their efforts seem futile, because many people do not seem to care or know enough, and thus continue to harm the environment and themselves by selfish greed or ignorance. In â€Å"The Obligation to Endure,† Rachel Carson points to man as the main cause of environmental threats, and

Influence of Internet on Family Communication About Sexuality Free Essays

string(126) " and the children were more prone to discuss topics like drug abuse and alcohol with their children than other sexual topics\." The Influence of the Internet in Family Communication about Sexuality Christo Jose Central New Mexico Community College ABSTRACT The mass media are an increasingly accessible way for people to learn about and see sexual behavior. Out of all the mass media today, adolescents use the television and the internet more than any other media resource. The use of internet has risen exponentially in the last few years and within a year, it is estimated that 90% of all families with children will have access to the internet. We will write a custom essay sample on Influence of Internet on Family Communication About Sexuality or any similar topic only for you Order Now The word sex is the most popular search term used on the Internet today. The Internet may have both positive and negative effects on sexual health. Internet bombards the minds of the teens these days with images of sex almost every single day. Aside from the daily dose of sexuality and eroticism provided by the mainstream media, 50% of all adolescents have said that they have encountered unwanted pornographic material on the internet. Many studies have been conducted to determine the extent of communication between adolescents and parents about sexuality. It has often been shown that students are more likely to turn to friends and the media before discussing this topic with their parents. The availability of a large and wide scale of information on the internet and the freedom from the embarrassment of confrontation has compelled many adolescents in this path. Because of this, fewer families discuss sex and abstinence in their families. One study has found that the patterns of sexuality communication in a family are also dependent on the gender of the parents as well as the child. Preadolescents who have communicated with their parents about sexuality have been shown to go to their parents for more advice when they are older. The internet does play a very important role in children communicating with their parents about sexuality. The internet provides a wide array of information that can lead or mislead children based on where they look for information. Some studies show that the use of internet in families have reduced the family communication and has led to less and less time spent with the family. This leads to a strain in communication between the children and the parents and this lack of communication makes it uneasy on the children to go to their parents when in need of information about their sexuality. The mainstream mass media (movies, music, T. V. , magazines and the internet) provide frequent and sometimes explicit images of sexuality. Available studies show that the media do have an impact because the media keep sexual behavior on public and personal agendas, media portrayals reinforce a relatively consistent set of sexual and relationship norms, and the media rarely depict sexually responsible models. In the Unites States, children spent about a third of their time a day exposed to some form of mass media. Patterns of media use vary greatly based on age, gender, race/ethnicity and socioeconomic level. Thus, one can never be sure that a message sent out through any form of media is interpreted as the same by the various people exposed to them. The internet being a bottomless pit of information can never be fully trusted. Though the internet provides more explicit material on sex than any other media, most of these are along the lines of pornography and do more harm than good. The internet, being a product of normal people, isn’t always accurate and can provide information that are biased and may not always prove to be useful. The personal opinions and tips expressed in many websites aren’t usually based on any scientific or medical facts and can thus mislead children looking for information. In a study conducted in 1993, adolescents (aged 15-17) put their friends first, then parents and then the media for sources to acquire information about sexuality. Today, the media has risen in rank and leads as the main source of information for adolescents. Among the various forms of media, internet maintains the top spot. The anonymity provided by the internet is one of the main reasons for the children of these days turning to it for information. The risk of embarrassment and confrontation is negated behind the blinds of the computer screen. The extreme nature of some of the sexual content available causes students to misinterpret many things they see online and mislead them into thinking about the prevalence of some activities in real life. The media as a whole provides a picture that is far detached from the problems of real life and it has been shown that many teenagers strive to achieve that level of unnaturalness in their lives. Patterns of Sexuality Communication Between Preadolescents and Their Mothers and Fathers This was a study conducted to examine the extent of communication and the patterns of communication in various families between preadolescents and their parents. Each member of the triad completed a 10-item measure of communication about risk factors for sexual activity, sexual communication, and sexual risk prevention. A majority of parents and their preadolescents reported communication had occurred about most topics. Mothers and fathers were equally likely to communicate with sons whereas mothers were more likely to communicate with daughters than were fathers. Based on the study results, preadolescence may be the optimal time for parents to provide sexual risk prevention messages to their children before sexual behaviors are initiated. Parents and other family members play critical roles in shaping adolescent sexual behavior through their parenting practices, sexuality communications, and modeling of risk reduction strategies. Greater parental monitoring and less parental permissiveness are consistently related to later sexual initiation, less frequent sexual intercourse, less risky sexual behavior, fewer sexual partners, less pregnancy, and increased condom use among teens. The study found that overall, most preadolescents and their parents report that they have talked about risk factors, sexuality education and sexual risk prevention topics. The parents and the children were more prone to discuss topics like drug abuse and alcohol with their children than other sexual topics. You read "Influence of Internet on Family Communication About Sexuality" in category "Family" Discussion about condoms and abstinence were least reported. Looking at the study gender-wise, we see that boys have discussed their sexuality with both the parents to the same level and have reported doing so. In the case of daughters, the patterns show that they tend to go to their mothers more for information about sexuality. Dad-daughter pairs rarely reported discussing sexuality, menstruation and puberty. Preadolescents are the time of their lives when they internalize the messages they get from their parents. Children who have been educated at this time tend to not be affected peer relationships and the media as much as those who have not been. Children whose families communicate with each other abstain from risky behaviors and have more tendencies to be less influenced by the outside media. Thus parents need to be encouraged to communicate with their children about sexuality rather than letting them search for information outside the family circle. It is better to communicate with children at the age when they are more receptive to family communication. Family Relations and the Internet: Exploring a Family Boundaries Approach Introduction of internet into the family environment can influence and change the way of life in a family. The increase in the use of internet in families has prompted many researchers to see how it can influence everyday life. Connection to the internet opens a window of information to families about parenting, child’s education and family health. Many studies have also stated that the frequent use of the internet by family members have cut into the time spent as a family. This results in a lack of communication among the family members which can cause the children to go after various other media to fulfill their curiosities and the need for information. Most parents view the internet as a positive force in the life of their children and buy them computers and connect them to the internet to help them better at school, to do more research and to learn new things. Teens don’t always use the internet to match their parent’s expectations and in these conditions the positive force can turn into a source of conflict in the families. Conflict, if not handled well, can lead to a lack of communication or miscommunication among the family members. This can lead to a lot of assumptions and misconceptions that can surface from a child’s limited view of the internet. Another argument against the use of internet is the large hole it cuts into the child’s available time. Internet use is time consuming and it has been found that internet use in high frequency is directly responsible for the negative effects on family communication and closeness. All this studies are based on the conception that the communication between the family members is a closed system and that the internet cuts a hole in this closed fence. Communication in a family isn’t always related to the use of internet in every family. Many other factors play into this scenario. The schedules of the whole family are important and should be considered when something like this is examined. Dysfunctional families do not need the internet as a hindrance for the lack of communication among its members. Before the advent of the internet, there did exist many families who did not communicate properly within. Even with these arguments in favor of the internet, its effect on the family can not be withheld. It has been shown that frequent internet visitors go there for social purposes and their personality characteristics are influenced by this and differ from normal. Adolescents who use the internet for social and entertainment purposes seem to have more conflict with their family than those who used it for educational purposes. On the whole, it can be seen that increase in the time spent on the internet has had a negative impact on the family time and a positive impact on the family conflicts. Thus, the internet is directly linked to the decrease in family cohesion due to lack of communication and time spent together. CONCLUSION The three articles come to a conclusion about the nature of the influence the internet provides on family communication. Internet is a very useful resource and source of information and we can never deny its importance in everyday life. But, when we consider its influence on the young minds, we need to think about the advantages and the disadvantages. Depending on the point of view of a person, the internet can be good or bad. From the articles we can see that the families who spend a lot of time on the internet do seem to have more communication dysfunction than those who spend less time. This can be due to two different reasons. Adolescents these days depend on many different sources of information available to them to teach them about their sexuality and sometimes these resources can point them in the wrong direction. Children who don’t have a good communication rapport with their parents at a young age usually don’t develop a good communication bridge with their parents when they get older and the peer relationships are stronger. Some of the messages put across by the internet are factually wrong or morally incorrect and many children accept this as the truth due to lack of communication with parents. This leads to development of wrong set of ideas and can lead to various risky behaviors in the sexual context. The excessive amount of explicit sexual content available on the internet can confuse the minds of teens and younger children alike and can lead to a state of mind in which many of the things depicted may seem natural for them. This again leads to risky sexual behavior. Another way the internet seems to affect the family communication is by cutting into the time spent as a family. This goes hand in hand with the earlier mentioned fact as this leads to lack of communication between the parents and the children leading the children to go elsewhere in search of advice or information. The whole thing works as a circle in which the increased use of internet by children has a negative impact on family communication about sexuality. But it has been shown that parents who communicated with their children at a young age make an impact in their receptive minds and can thus strengthen the bond between the members of the family. This can lead to open communication in a family and thus the children can be educated properly and correctly about the various aspects of sexuality. From this, we can come to the conclusion that early development of a good bond with parents and the control of the use of internet (among many other factors) can help children grow up to be sexually responsible adults. Since I am already an adult, I will use this information I have gained in the future with my family. Making sure to have an open and trustful bond with my children would be my primary objective when bringing them up. I will try to communicate better with my family in that way and can teach my children things that I myself have gone to various places to find. During the time I grew up, my main source of information on this topic was the internet and my peers which have led me to learn through trial and error which was risky and dangerous. I realized from writing this article that one of the causes of this was the internet and I will make sure that my children won’t have to repeat my mistakes. Also, on a broader view, communication is very important in getting any kind of point across to people and it is important to look for accurate information when trying to teach someone something. Depending on the internet is not always accurate and in the right point of view. Another thing that can be learned from this is that it is always important to take time to open communication channels and talk to people. Lack of communication can lead to lack of cohesion and more problems anywhere, be it work, family, friends, etc. BIBLIOGRAPHY Brown, J. (2002). Mass Media Influences on Sexuality. Journal of Sex Research, 39(1), 42-45. {text:bookmark-start} P {text:bookmark-end} Wyckoff, S. , Miller, K. , Forehand, R. , Bau, J. , Fasula, A. , Long, N. , et al. (2008). Patterns of Sexuality Communication Between Preadolescents and Their Mothers and Fathers. Journal of Child Family Studies, 17(5), 649-662. Mesch, G. (2006). Family Relations and the Internet: Exploring a Family Boundaries Approach. Journal of Family Communication, 6(2), 119-138. How to cite Influence of Internet on Family Communication About Sexuality, Essays

Description Experience Relate Presentation-Myassignmenthelp.Com

Question: Discuss About The Description Experience Relate Presentation? Answer: Introducation The moon is perhaps the most important element to study about in order to learn more about our own planet called Earth. To understand its origin and various important facts, this presentation was held that proved to be quite a learning experience altogether. The Moon is of significance not just because of the physical link between it and the Earth but because of the amazing facts that can be learnt about our planet from the natural satellite. The origin of the astronomical body that dates back to almost four point five billion years ago needs to be studied thoroughly through presentations like this. Reflect onhow you contributed to the experience I had been given a presentation to be made on Moon in which I actively contributed. Starting from Internet research to finding appropriate books in the library, I did every possible effort for attaining all important information. Along with me there were two other participants in the group who helped craft the presentation. I obtained much relevant information from a documentary known as Do We Really Need The Moon by BBC. The entire experience of learning altogether about Moon was very helpful. Demonstratewhatyou learnedfrom the experience The experience taught me the exact profile of the moon in terms of diameter, orbit distance, period, surface temperature and a lot more. Most importantly, I was amazed to learn that the Earths rotation gets stabilized due to the presence of the Moon. As per a popular theory, the Moon was a part of Earth that got knocked out due to the crash with a big object. This means, by learning about Moon, we all can apprehend that how the Earth was many years ago (Roberts, 2014). Lastly, I discovered the important part played by Moon in affecting low and high tides at the beach. Describehow you wouldhandle the experience differentlyin the future or why you may not have to do anything different The subject Moon is vast. Starting from the fact that night would have been much darker without the Moon to the fact that it is moving away from Earth at a velocity of 4cm every year induces many questions in the mind (Hargis, 2011). Such phenomenon that takes place in the Universe every day requires much thorough research and understanding. I would like to dig deep into the subject the next time. Evaluate thepositives and negatives of your presentation/group experiencein COIT20249 The positive areas of the presentation are many A better understanding about the impact Moon has on our planet Moon actually protects our planet from various meteoroids andiron chunks. As per the negative is concerned, there can be nothing downbeat regarding such an interesting topic. References Roberts, C.(2014).The Importance of the Moon.Retrievedfrom https://www.technologybloggers.org/science/the-importance-of-the-moon/ Hargis, A.(2017).How Does Studying the Moon Help Us Learn More About Earth?.Retrievedfrom https://www.brighthub.com/science/space/articles/121679.aspx

Untitled Essay Research Paper Policies and Procedure free essay sample

Untitled Essay, Research Paper Policies and Procedure Guidelines Page 1 of 14 Section 1.1: Forms Analysis and Design Effective day of the month: March 6, 1997 Issued by Approved by:1.1 FORMS ANALYSIS AND DESIGN 1.1.1 WHAT IS A FORM? A signifier is fundamentally a fixed agreement of captioned infinites designed for come ining and obtaining pre-described information. A signifier is considered effectual if it is: ? easy to finish ? easy to utilize ? easy to hive away ? easy to recover information rapidly ? easy to dispose1.1.2 HOW IS IT IMPORTANT? In a concern, signifiers and design are greatly needed to let the company to better form the manner they want their concern to run swimmingly and expeditiously. Although the presence of signifiers and design in a company ensures that the company will run better, be able to do better determinations and be able to organize activities more easy, these signifiers and design plans must be covered in the companies budget, in footings of costs. We will write a custom essay sample on Untitled Essay Research Paper Policies and Procedure or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The company will hold to do certain that its signifiers and designs are a alone criterion throughout the company and non different in separate subdivisions of the companies entire make-up. If, by opportunity the presence of a cosmopolitan signifier in a certain subdivision of the company is a disadvantage instead than an advantage, the signifiers and policies of other companies may be looked at in order to rectify the job. When making a signifier, companies may utilize the same standard techniques before doing alterations to do the signifier right for its company. Some basic techniques are doing certain that the signifier is easy to make full in, takes minimum clip to stand-in, it has a functional layout and it contains an attractive ocular visual aspect. After utilizing the basic criterions of signifier design, the signifiers analysists # 8217 ; , pass infinite hours doing the design a unique criterion for their company, while sing every subdivision of the company, so that the signifier will be utile to every member of the company.Policies and Procedure Guidlines Page 2 of 14 Section 1.2: Tools and Aids For Forms and Design Effective day of the month: March 6, 1997 Issued by: Approved by: 1.2 TOOLS AND AIDS FOR FORMS DESIGNING Many companies use the same basic tools to plan their signifiers. In the yesteryear when signifiers were designed, many # 8220 ; traditional tools # 8221 ; were used to plan signifiers. Some of those tools include the following: ? pencils, erasers ? swayers, trigons ? following paper ? inscription and symbol templets ? film editing tools ? dissembling tape and cellophane tape ? rectification fluid ? rubber cement Now, because of new engineering and easier ways to plan signifiers, most of these tools are disused. New computing machine hardware and package have provided many tools and accoutrements which have allowed companies to develop employees to plan signifiers utilizing these advanced tools. Software bundles such as Corel Draw, Microsoft Office, which includes Word, Excel, Access and PowerPoint along with WordPerfect, PowerBuilder, Visual Basic and many other package bundles hold made undertakings easier to finish. Their astonishing accurate and precise design tools provide # 8220 ; picture-perfect # 8221 ; quality. 1.2.1 Computer Hardware and Software ? Pentium Computers Today most interior decorators use computing machines particularly Pentium computing machines because of their velocity and public presentation. Policies and Procedure Guidelines Page 3 of 14 Section 1.2: Tools and Aids For Forms and Design Effective day of the month: March 6, 1997 Issued by: Approved by: ? Corel Draw There are several different package bundles that can be used to plan the signifiers. Many companies recommend Corel Draw. It is an first-class pick to utilize for planing the signifier as you would desire it on paper. There are first-class designing tools included in the Corel Package which allows you to pull lines of any size, colour or form. It besides allows you to insert grids, artworks, graphs or images with different boundary line manners and sizes. ? Microsoft Word After planing the physical visual aspect of the signifier with manner and boundary lines, Microsoft Word will be used to make full in the signifier # 8217 ; s information because of the assorted founts that are available. Besides, Microsoft Word # 8217 ; s ability to alter font size, and either, bold, underline or italicise diction, will be really utile in the creative activity of the text that will look in the signifier. ? Microsoft Excel This subdivision of Microsoft Office can be used by the interior decorators to plan grids and graphs that might be needed to stand for informations in the signifier. Grids and tabular arraies may be inserted into the signifier to keep informations that the applier may necessitate to make full. Different types of graphs such as pie charts, line graphs, column graphs and combination graphs may be needed to represent a inquiry in the signifier. For illustration, the applier may necessitate to fill in what per centum he/she belongs to as compared to the remainder of the field represented by the graph. ? Microsoft Access This subdivision of Microsoft Office can be used to design databases. The interior decorators may privation to include antecedently designed tabular arraies or make new tabular arraies to infix into signifiers. They may besides desire to merely include parts of tabular arraies in which they can make questions so that the tabular arraies they insert includes merely the information that they specified. Policies and Procedure Guidelines Page 4 of 14 Section 1.2: Tools and Aids For Forms and Design Effective day of the month: March 6, 1997 Issued by: Approved by: ? Printers An Epson III Laser Jet Color Printer can be used to publish the signifiers. The optical maser quality will supply the chip and clear texture of lines and text, along with bright colourss to do the signifier more attractive and visually appealing. Although any optical maser pressman, will supply first-class quality, the colour optical maser jets pressmans makes the signifiers more attractive because of how the different colourss distinguish between the different subdivisions of the form. ? Salvaging Forms All the signifiers will that are designed by the company should be backed up on the difficult thrust of the computing machines. The signifiers will be saved whether they were used or non, in instance of alterations in the signifier # 8217 ; s design or in instance the company wants to better on a antecedently designed signifier. The signifiers will besides be saved on floppy discs, merely in instance of viruses, malfunctions in the computing machine or difficult thrust upgrading and data format. Policies and Procedure Guidelines Page 5 of 14 Section 1.3: Design Procedures Effective day of the month: March 6, 1997 Issued by: Approved by: 1.3 Design PROCEDURES The two major aims of this procedure is: 1 ) roll uping information, which is its ground for being 2 ) easing a format for the signifier, which is standard. 1.3.1 Facilitative Area The signifiers are a really of import facet of a company because they provide the information of each employee that the employers wish to cognize. Since most companies use a standardised format, each company must incorporate its rubric and place the type of signifier that the applier is make fulling out. It is besides utile to include the name of the section, day of the month, codifications and instructions that may be necessary to finish the signifier. ? Designation The rubric of the signifier will be placed at the top centre of the signifier and in any instance where the signifier contains more than one bill, it should include captions to separate it from the remainder of the signifiers. If the signifiers will be filed, it will be helpful to put the rubric in the # 8220 ; seeable country # 8221 ; of the signifier, which would be the country visible on the signifier when it is in a filing cabinet or some other type of filing. ? Form Numbers The signifiers will besides include signifier Numberss which will be placed in either of the lower corners on each page of the signifier. This will forestall the signifier Numberss from being covered by basics and it won # 8217 ; t interfere with the working country of the signifier. It will besides function as an assistance in carrying the signifiers in little measures. Policies and Procedure Guidelines Page 6 of 14 Section 1.3: Design Procedures Effective day of the month: March 6, 1997 Issued by: Approved by: ? Page Numbers It is besides really of import to guarantee that all the pages of the signifier contain page Numberss for assorted grounds. This will be helpful in placing what page of the signifier it is and assist do it easier to screen out signifiers, particularly if they contain more than one page. The page Numberss should be placed in the upper right manus corner of the page so that when the signifier is opened the figure of the page will be easier to see when the pages are stapled in the upper left corner. ( Antique: Page 1 of ** ) ? Edition Date The company should guarantee that all the signifiers contain edition day of the months which show when the signifier was made. The signifier should besides demo how long they will be valid before they need to be updated once more. The edition day of the months will be included with form Numberss. ? Supersession Notice This is merely a method of advising users and workers in the supply room so that they will cognize when a new signifier has been created has replaced the older version of the signifier. It is besides used when a newer version of the old signifier has been revised. This notice is normally printed in the underside border of the signifier. It should allow the user cognize if the signifier has been replaced and what the figure of the new signifier is. If more than one signifier is used to replace a individual signifier, so a separate notice should would be more appropriate to inform effectual forces of the alteration. ? Termination Dates and Approval of Forms If a signifier is to be used for merely a limited of clip, so it should incorporate termination day of the months and bound day of the months. These will allow the users no when and how long the signifier will be valid and when they should acquire another 1. Because many signifiers have to be approved by a company foremost before they are distributed to users, they must let room for the company to province its blessing figure, signature or symbol, along with the day of the month that the signifier was approved. Policie s and Procedure Guidelines Page 7 of 14 Section 1.3: Design Procedures Effective day of the month: March 6, 1997 Issued by: Approved by: ? Emblems and Symbols After the signifiers are approved by the company, the interior decorators must infix the company # 8217 ; s emblem or logo on the signifier. This will formalize the signifier as belongings of that company and act kind of like a patent so that it won # 8217 ; t be used by any other companies. ? Remarks and Suggestions In order to hold room for betterment on the signifiers, there should be adequate infinite for any remarks or suggestions that the authorizing section wants to go forth when O.K.ing the signifier. The signifier will hold to be approved by the section before the companies logo or seal can be placed on the signifier. and it will hold to incorporate the companies logo before the signifier will be valid.Policies and Procedure Guidelines Page 8 of 14 Section 1.4: Instruction manuals Effective day of the month: March 6, 1997 Issued by: Approved by: 1.4 INSTRUCTIONS 1.4.1 General Instructions To guarantee that the signifiers are easy to make full out, each signifier will incorporate instructions for finishing the signifier and what to make with the signifiers after finishing them. The instructions should be brief. The instructions that are located under the rubric of the signifier will be basic, general instructions that tell the applicant what to make with the signifier, why they are make fulling it out and who they should give it to when they are finished. This should be read by the user before finishing the signifier. 1.4.2 Drawn-out Instruction manuals In any instance where the signifier is drawn-out and requires a batch of idea to make full it out, an direction brochure should be included with the signifier. These instructions are more drawn-out but explain more about make fulling out the signifier. They should seek to reply any inquiries that the applier may hold about his/her picks while finishing the signifier. These instructions will explicate clearly how to make full out the signifier, including what is compulsory to make full in and what subdivisions are optional. These instructions should be kind of like a written process that explains the signifier in a kind of sum-up. The font size of the diction should be carefully designed to do certain that the words are large plenty and the lines should be double spaced to do certain that the instructions are clear plenty to read and understand. An acceptable reading fount size is around 12pt or 14 pt size. Times New Roman, Arial or Courier are standard true type founts that are clear and easy to read. 1.4.3 Section Instruction manuals There will besides be instructions included in each subdivision. These instructions will explicate clearly how to make full out each the subdivision of the signifier. It will contain information on whether or non the subdivision needs to be filled out in order to find full completion of the signifier. Policies and Procedure Guidelines Page 9 of 14 Section 1.5: Addressing and Mailing Effective day of the month: March 6, 1997 Issued by: Approved by:1.5 ADDRESSING AND MAILING 1.5.1 Self-Routing On the underside of the last page of the signifier or on the dorsum of the last page, there will be a infinite for the reference of the employer and a infinite for the applier to make full in his/her reference, along with excess infinite in instance the signifier has to be sent to multiple paths. This will do it easier for the signifiers to be transferred to the employer and increase the capableness of ego routing mail. When turn toing to a certain employer, occupation rubrics should be used alternatively of names merely in instance alterations in sections should happen due to publicities or lay-offs. This will alter the places held by certain employees who are in control of certain sections which agencies different duties for these people. 1.5.2 E-Mailing and Faxing Companies that have email will be at an advantage. They will be able to e-mail a transcript of the signifier to the user and have them make full out the appropriate information and so email the consequences back to the employer For companies that don # 8217 ; Ts have email, facsimile machines are besides utile. They can merely facsimile the signifiers to the employees or appliers. The employees can so make full it out and so facsimile it or convey the signifier to the employer in individual. 1.5.3 Personal Mailboxs In most companies, employers and employees have their ain personal letter boxs. By including both the reference of the employee and the employer, it is easier for employees or users to reassign signifiers to the employer. In the event that the employer may be out on a concern trip, the appliers may merely drop the signifiers into the employers letter boxs to meet deadlines.Policies and Procedure Guidelines Page 10 of 14 Section 1.6: Form Layout Effective day of the month: March 6, 1997 Issued by: Approved by: 1.6 FORM LAYOUT? Sheet Size The signifiers should be designed on 8 1/2 # 8221 ; x 11 # 8221 ; carbon paper with a C sheet on the back, so that the individual make fulling out the signifier can maintain a transcript for him/herself. The subdivisions of the signifiers should be placed on both sides of the paper to save paper. The information on the signifiers should non be crammed so that some of import information could perchance go forth out or so that it would do it harder to read the inquiries due to hapless spacing or little inscription. ? Margins The signifier should hold half inch borders on all sides so that the diction won # 8217 ; t be excessively near to the terminal of the page. This allows the user or reader to keep the paper without covering any give voicing on the signifier. ? Spacing The sum of horizontal and perpendicular spacing is determined by the sum of headers and sub-headings, size and manner of text and the sum of infinite left for fill in replies. ? Box Format The signifier will follow a box format which will addition infinite because the information will travel to each terminal of the page border. It will hold exceeding horizontal and perpendicular spacing to enable easier reading. ? Boundary lines and Bolding The different subdivisions of the signifier will be divided by solid black lines. The headers and sub-headings will be bolded and larger than the inquiry text in order to better the ocular visual aspect of each subdivision of the signifier. Policies and Procedure Guidelines Page 11 of 14 Section 1.6: Form Layout Effective day of the month: March 6, 1997 Issued by: Approved by: ? Shadowing Shadowing will besides be used in the subdivisions where no information is required to do it easier for the applier to cognize what subdivisions he/she needs to fill in. This would besides be used to foreground subdivisions that need to be filled in, but non by the applier. For illustration, some signifiers have subdivisions that stipulate # 8220 ; for office usage merely # 8221 ; intending that they don # 8217 ; Ts have to make full out any information in that subdivision. ? Answer Spaces There will be infinites indicated on the right side of the subdivision that will be lined aligned with one another. They will be used for make fulling in information that contain merely Numberss or a missive codification. In the instance that the replies to the inquiry requires several lines in order to reply it, there will be more than plenty infinite available to suitably reply the inquiry. Therefore the information must be clear and widely spaced so that it is really easy to make full out the signifiers. Policies and Procedure Guidelines Page 12 of 14 Section 1.7: Dislocation of Form Arrangements Effective day of the month: March 6, 1997 Issued by: Approved by: 1.7 BREAKDOWN OF FORM ARRANGEMENTS The signifier should be set up in a manner to do it easier for the appliers to make full in. The subdivisions of the signifiers will be organized so that all the related parts of the signifier are placed one after the other to avoid reading back through the signifier. The signifier will hold headers and sub-heading which define which subdivision of the signifier you are make fulling out and assist you understand what sort of information you should make full in. 1.7.1 Get downing The personal information will be placed at the foremost of the signifier. This will incorporate things such as the appliers name, reference, phone figure, and day of the month of birth. 1.7.2 Body This will incorporate the basic intent of the signifier. It will hold the inquiries that will be needed to finish the signifier, depending on what sort of signifier it is. For illustration, if it was an application for using for a occupation, the beginning would include the points mentioned above in the beginning subdivision. The organic structure, would incorporate, old instruction, old employment, the place you wish to use for and your mentions. 1.7.3 Ending This subdivision of the signifier will hold infinites to fill in the reference of the individual you wish to direct it to, along with your ain reference. It will hold several infinites in instance you wish to direct it to more than one person.Policies and Procedure Guidelines Page 13 of 14 Section 1.8: Revising an Existing Form Effective day of the month: March 6, 1997 Issued by: Approved by:1.8 REVISING AN EXISTING FORM There are many things to see when revising a signifier: ? Previous signifiers will be considered to be disused? Previous editions of signifiers can be used until there are no more left. Companies can utilize the older signifiers until there are no more left before showing a new form. ? Existing stocks which include the signifier figure and edition day of the month can be used. The now disused signifiers, will be replaced by new 1s, but the signifier Numberss and editions day of the months will be transferred on to the new signifiers. Policies and Procedure Guidelines Page 14 of 14 Section 1.9: Replacing Existing Forms with Different Numbers Effective day of the month: March 6, 1997 Issued by: Approved by:1.9 REPLACING EXISTING FORMS WITH DIFFERENT NUMBERS? You foremost have to replace the signifier Numberss and edition day of the months which are now considered to be obsolete. ? Alternatively of replacing the figure and day of the months right off, you can delay until there are no more signifiers left and so do the alterations to the new signifiers.

How to Use a Colon - Proofeds Academic Writing Tips Blog

How to Use a Colon - Proofeds Academic Writing Tips Blog How to Use a Colon The colon (Â   :Â   ) can be a tricky punctuation mark to use. As such, it is often used in the wrong places. If you want to make sure you are using it correctly in your documents, read on for a comprehensive explanation! When to Use a Colon: Lists You can use a colon to show the reader that a list of items will follow, like so: I went shopping and bought three things: a pen, a dress and a hat. This also applies if the list is bullet pointed or numbered. Its also important to note that you shouldnt use a colon if the list follows a verb or preposition that incorporates the list into the sentence (a common example is including): I went shopping and bought various things, including a pen, a dress and a hat. Correct I went shopping and bought various things, including: a pen, a dress and a hat. Incorrect To Introduce an Example or Clarification A colon can also be used when introducing a new independent clause (i.e., something that could be a sentence by itself) than clarifies or explains the previous sentence. For example: Punctuation is still important: Using a colon in the wrong place can be confusing. To Introduce a Quotation This punctuation mark is common in academic writing, where it is used when introducing a quote. For instance: Moore (1997, p. 86) makes strange claims about the heavens: A sunspot will be carried slowly across the Earth-turned disk, and eventually it will vanish over the limb. Note that a colon should only be used to introduce a quote like this when it follows from a full sentence. They can also be used to introduce block quotes, which start on a new line indented from the main text. Shorter quotes can be incorporated into the flow of your sentence and signaled with quote marks. Capitalization and Colons There are no hard and fast rules for whether you should use a capital letter after a colon, so it is important to check your style guide if youre not sure. A good rule of thumb is to capitalize the first word after a colon if it is part of a complete sentence that could be written separately (especially if the clause preceding the colon is quite short). Its not necessary to capitalize the first item in a list following a colon unless it is a proper noun. If you are in any doubt over your use of punctuation, you can send your paper to the professionals at Proofed. They will provide a full proofreading service and show you clear ways to improve your writing.

10 Myths and Misconceptions About Bedbugs

10 Myths and Misconceptions About Bedbugs There are many misconceptions about the humble bedbug. Bedbugs (or cimicids) belong to a highly specialized family of insects that feed off the blood of humans, bats, and birds. The best-known members are the temperate-climate parasite Cimex lectularius (which means bedbug in Latin) and Cimex hemipterus, a tropical version. Bedbugs are the most widely recognized insect in the world. They are known to have fed on humans for more than 4,000 years- and probably much longer. Unfortunately, there are many myths about these tiny pests. If You Wake Up With Insect Bites, You Have Bedbugs Bedbugs tend to bite on locations that are exposed during sleep- the arms, legs, and back as well as the face and eyes. The insects prefer sites that lack hair, with a thin epidermis that provides access to plentiful blood. However, bedbugs are not the only nocturnal feeder on humans. Quite a few other arthropods could be the cause of bite marks, including fleas, mites, spiders, or even bat bugs. Also, many medical conditions cause rashes that look similar to bug bites. If the marks persist but you dont find signs of an infestation, consider a trip to the doctor. Are you the only one in your household waking up with bites? People react to bedbug bites differently, just as they do with mosquito and other insect bites. Two people can sleep on the same bedbug-infested mattress, and one will wake up without any signs of being bitten while the other will be covered in bite marks. Bedbugs Cannot Be Seen by the Naked Eye While bedbugs are pretty small insects, they arent microscopic. If you know where to look for them, you can definitely see them without the aid of a magnifier. The bedbug nymph is roughly the size of a poppy seed. Adults measure a bit larger than 1/8th of an inch, or about the size of an apple seed or a lentil. The eggs, which are just the size of a pinhead, are harder to see without magnification. Bedbug Infestations Are Rare Although bedbugs all but disappeared in developed countries in the 1930s and again in the 1980s, global bedbug infestations are increasing in the 21st century. Rises in bedbug activity have been seen on every continent except Antarctica. In the United States, bedbugs are reported in all 50 states, and an estimated one in five Americans either has had a bedbug infestation in their home or knows someone who has. Today, infestations are found in offices and retail environments, in health and transportation buildings, and even in movie houses: basically, anywhere people sleep or sit. Bedbugs Are a Sign of a Dirty House Although there is a great social stigma to having a bedbug infestation, bedbugs dont care how neat and tidy your house is, nor do they care if youre the best housekeeper on the block. As long as you have blood pumping through your veins, bedbugs will happily take up residence in your home. The same rule holds true for hotels and resorts. Whether a hotel has bedbugs has nothing to do with how clean or dirty the establishment is. Even a five-star resort can host bedbugs. One thing to keep in mind, however, is that clutter can make it much more difficult to get rid of bedbugs once theyre in your home- the mess gives the insects plenty of places to hide. Bedbugs Only Bite After Dark While bedbugs prefer to do their dirty work under cover of darkness, the light wont stop a hungry bedbug from biting you. In desperation, some people will try leaving all their lights on at night, hoping the bedbugs will stay hidden like cockroaches. All this will do is make you more sleep-deprived. Bedbugs spend most of their time hidden away. They only come out to feed once every three to seven days, usually from one to five a.m. They fully engorge themselves on your blood in 10 to 20 minutes, and then they go back to their hiding places to digest their food. After a meal, adult bedbugs may increase in length by 30 to 50 percent and in weight by 150 to 200 percent. Bedbugs Live in Mattresses Bedbugs do hide in the seams and crevices of your mattress. Since these nocturnal insects feed on your blood, it is to their advantage to live close to the place where you spend the night. But that doesnt mean bedbugs only live in mattresses. The insects also inhabit carpets and couches, dressers and closets, and even places where youd never think to look, such as inside picture frames and switch plate covers. Infestations can be extremely costly, resulting in multimillion-dollar damage in the hospitality industry, poultry industry, and private and communal households. Costs include payment for pest control, damage to social reputation, and replacement of infested clothing and furniture. You Can Feel a Bedbug Bite Bedbug saliva contains a substance that serves as a mild anesthetic, so when one bites you, it actually does you the favor of numbing your skin first. Its very unlikely that youd ever feel a bedbug bite when it happens. Reactions to bites vary from individual to individual. Some people have no reactions at all; often the bites start out as small indistinct lesions about two-tenths of an inch in diameter, which may develop into larger circular or ovoid welts. Some may grow as big as 2.5 inches in diameter. If there are a large number of bites, they can give the appearance of a generalized rash. They itch intensely, cause sleep deprivation, and can be associated with secondary bacterial infections as a consequence of scratching. Bedbugs Jump From the Floor to Your Bed Bedbugs arent built  for jumping. They simply dont have the legs for it as fleas and grasshoppers do. Bedbugs dont have wings, either, so they cant fly. They can only crawl for locomotion, so moving from the floor to the bed requires them to climb up a leg of the bed, or to scale belongings or furniture youve placed nearby. This can work to your advantage if youre battling bedbugs, as you can create barriers to keep them from climbing onto your bed. Cover the bed legs in double-sided tape, or place them in trays of water. Of course, if your bedspread touches the floor, the bedbugs will still be able to climb up, and the insects have also been known to crawl up the wall to the ceiling and then drop onto the bed. Bedbugs Transmit Diseases to People Although bedbugs can and do carry infectious diseases, there is little danger of the viruses being transmitted to humans. So far, scientists have found no evidence that bedbugs are capable of transmitting diseases to human hosts. For this reason, theyre considered a nuisance pest rather than a health threat. But even though they dont transmit diseases, bedbugs arent harmless. Some people experience severe allergic reactions to bedbug bites, and people who are bitten sometimes suffer from secondary infections. The emotional stress of dealing with a persistent bedbug infestation can also have a negative impact on your health. Bedbugs Can Survive a Year Without a Meal Technically, this is true. Under the right conditions, bedbugs have been known to survive as long as a year without a meal. Bedbugs, like all insects, are cold-blooded, so when temperatures drop, their body temperatures decrease. If it gets cold enough, bedbug metabolism will slow down, and theyll stop eating temporarily. However, it is highly unlikely that it would ever get cold enough in your home to trigger such a long period of inactivity. For practical purposes, then, this statement is false. At normal room temperature, a bedbug might go as long as two to three months without a meal, but thats about it.

Do Women Have a Distinctive Ethical Perspective Essay

Do Women Have a Distinctive Ethical Perspective - Essay Example Moral codes are the interwoven fibres of ethical theories. Usually moral codes are the provisions of agreement between two men or women or group of people. As long as the provisions of agreement are adhered with conformity they are deemed to be moral codes. If any violation emerges at any point, then the moral codes cease to be moral codes. Thus moral disagreements pave way for ethical disintegration. The basic and pivotal sub classifications of ethical theories are: - Utilitarianism is one of the most practiced norms of ethical theories. There are two types of utilitarianism namely, act utilitarianism and rule utilitarianism. Act utilitarianism promotes doing good to most people unmindful of personal feelings and societal constraints like laws whereas rule utilitarianism regulates doing good to most of the people within the frame work of admitted/agreed laws and rules. (Catherine Rainbow, 2002) In this paper we are going to discuss the ethical perspectives of men and women. The ethical perspectives of men normally are justice based and that of women are care based. Men’s perspective in many cases permits inconsistent decisions at palliating circumstances that lead to certain limited violations of provisions already agreed for. Women although termed frail sex, do not allow such violations and tend to be rule utilitarianism followers in many situations. Moral codes and moral issues are always accompanied necessarily by contexts. While discussing ethical theories and in the formation of ethical theories it becomes necessary to remove contexts so that theories could be generalised. This task many times becomes very difficult because on removing the contexts of the issues we are at the danger of landing on diluting the very motto of generalisation. Thus contexts are to be removed only for identification. That is we

Law case to Joan Essay Example | Topics and Well Written Essays - 1500 words

Law case to Joan - Essay Example Proximity has evolved from the straightforward test that was applied in Donoghue v Stevenson6 and seems to be applied after the duty of care has been determined. In Spring v Guardian Assurance Plc7 the House of Lords seemed to emphasise the importance of the ‘fair, just and reasonable’ factor when making a decision on the imposition of liability. In this case the judge held that that an employer who provided a reference in respect of an employee to a prospective future employer owed a duty of care to the employee in respect of the preparation of the reference and was liable in damages for economic loss suffered as a result of the negligent preparation of the reference. In Donoghue and Stevenson8 the complainant went to a cafà © with a friend who bought her a tumbler with ice cream. The shopkeeper poured a quantity of ginger beer from a bottle over the ice cream. The complainant drank from the tumbler and when her friend topped up the drink from the bottle the remains of a decomposed snail floated out of the bottle. As a result of this the complainant became ill. As there was no contractual relationship between the complainant and the shopkeeper the House of Lords were asked to consider whether the manufacturer if the ginger beer owed a duty of care to the ultimate customer. This led to the formation of the neighbour test9 the general principle of which was that ‘you must not injure your neighbour’.

Alcohol Summary Essay Example for Free

Alcohol Summary Essay In 2001 spirit makers ended a long standing volunteer policy against aggressive alcohol advertising (Steiner and Steiner, 2009). Since that time, there has been an unprecedented shift toward increased alcoholic advertisements in an effort to increase market share and raise profits. This shift brings into light the challenge alcoholic companies face in balancing their fiduciary duties to their shareholders and their corporate and social responsibility to society. This report focuses on the issues surrounding Anheuser Busch’s Spykes beverage and the corporate and social issues similarly faced by other alcoholic beverage companies. Introduction There is growing public pressure for alcoholic beverage companies to meet their social and ethical duties to balance efforts to increase profits to their shareholders whilst protecting society from the harmful effects of excessive alcohol consumption. Anheuser Busch (AB) is one of the largest alcoholic beverage companies in the world. In 2005 AB manufactured an alcoholic beverage called Spykes It is a spirit based beverage that was intended to target their 21-30 year old legal age drinkers. Following a successful soft launch, AB was hopeful that Spykes would help increase market share and profits. Unfortunately, growing public pressure forced AB to stop selling Spykes (Steiner and Steiner, 2009). This report looks at specific issues surrounding Spykes and its potential harm to society, considers AB’s ethical duties to society, discusses the affect of alcoholic advertising in society and addresses potential reforms to help ensure alcoholic beverage companies fulfil their ethical duties to protect society of undue harm. Is Spykes Bad? Spykes could be considered bad in the sense that it was likely targeted at underage drinkers. It is well accepted that alcoholic beverages are no ordinary commodity (Babor et al, 2003) and Spykes could be classified as part of the Alcopops group of beverages which are primarily consumed by underage or young drinkers. These Alcopops negatively affect the health and well being of young people (Robinson and Kenyon, 2009). Accordingly, Spykes may be considered bad for the health and well being of underage drinkers and society in general. The World Health Organisation believes that alcohol consumption is one of the leading causes of death among young people (World Health Organisation, 2002). AB elected to stop selling Spykes in response to negative public pressure. This negative pressure primarily came from Center for Science in the Public Interest who believed Spykes was being marketed and consumed by underage drinkers. This belief was formed on the basis that AB used strategic marketing incorporating the latest technology to produce interactive arenas with impressive graphics, eye catching animation and a fancy website (Riley, 2005). This online content is generally appealing to a young audience. As Riley (2005) stated that young people are the biggest users of the internet and of advanced mobile phone technology. The alcohol industry has been quick to grasp the resulting marketing opportunities. Accordingly, stopping the sale of Spykes was the right thing to do in the context of reducing harm to underage drinkers as well as right thing to do in the context of protecting AB’s brand and public relations efforts as a socially responsible corporation. Anheuser Busch’s Ethical Duties. Ethics refers to the concept of judgment; what is right and wrong, moral and immoral in society. It is ethically accepted that organisations run to make a profit (Steiner and Steiner 2009). Alcoholic beverage companies would argue that advertising is a promotional activity used to enhance their profit, not to attract under age drinkers to consume alcohol. Anderson (2009) argued that alcohol advertising influences young people to consume more alcohol, especially teenagers due to the sexually arousing images in the advertisements. Jones (2005) acknowledged that alcoholic beverage companies who don’t provide correct information or hide information in their advertisements are acting unethically. From society’s perspective, any activities conducted by the alcohol beverage companies to remove alcohol related problems like violence, decreased morality and intoxication related problems like drinking driving are seldom advertised and marketed. In this sense, society is only seeing advertisements related to increased consumption leading to increased profits. Accordingly alcohol industries fail to fulfill their ethical duty to be informative and truthful in their advertising efforts. At present, alcohol beverage companies create a brand image by sponsoring sports and cultural activities that attract drinkers, first starting as a social drinker and then becoming regular drinkers (Munro De Wever, 2008). The current alcohol advertising regulatory system in Australia should aim to minimize exposure and appeal to children (VAADA, 2010). In Australia, advertising activities are regulated by legislation and a code of practice such as the Advertiser Code of Ethics and Alcoholic Beverages Advertising Code (ABAC). This code is based on a voluntary system of self-regulation which is funded and administered by the alcohol beverage companies. Currently there are no penalties for non-compliance (Jones, Hall Munro 2008). Additionally, the organisation is partly funded by alcoholic beverage companies. This presents a conflict of interest as in most instances, their fiduciary duties are act in the best interests of their shareholders and not necessarily society at large. In order to offset this conflict of interest, it is necessary for an Australian Federal regulatory body to be established to independently control alcohol advertising in society in the hopes of minimising the attraction of alcohol to underage drinkers. Misleading Advertisements Studies have proved that there is a strong relationship between alcohol advertising and consumption rates among under age drinkers (Snyder, Milici, Slater, Sun and Strizhakova, 2006; Collins, Ellickson, McCaffrey and Hambarsoomians, 2007). In addition, evidence suggests that alcohol ads influence youth perceptions of drinking. Some advertisements contain misleading messages that drinking alcohol will make consumers more sociable and outgoing; help them have a great time; help them feel more confident and less nervous; succeed with the opposite sex or it would make them feel more attractive (Jones and Gregory, 2007). These messages are highly attractive to today’s youth. Some ads portray drinking as distinctive and prestigious. These ads suggest that by drinking their product you will enjoy the finer things in life. As an example some beer ads depict attractive people on yachts, in luxury restaurants or luxury establishments (Fig 1, 2 and 3). Other ads propagate that drinking increases your status and differentiates you from others (Fig 4). Whilst other ads imply that sports and alcohol go together (Fig 5, 6). These ads are commonly aired during sporting events and through alcoholic beverage company sponsorship of such events. Wealth, happiness and sex tied to drinking are also common themes portrayed in ads (Fig 7 and 8). In some measure, each of these images appeal to under age drinkers and the investment in advertisements is on the rise. Table 1 shows the substantial investment by alcoholic companies in magazines alone. According to The Center on Alcohol, alcohol companies spent $2billion on alcoholic advertisement in magazines alone between 2001 and 2006 (The center on alcohol marketing and youth, 2008). In Australia during 2008, alcoholic beverage companies spent in $109million on advertisements (Nielsen Australia, 2008). Many of these messages are appealing to under age drinkers. Accordingly, alcohol companies should attempt to market their products in such a way that ensures their ads do not convey misleading messages. One way is to focus the ad on the product rather than the misleading images of wealth, sex and status. In addition, local governments should also promote responsible drinking and spread awareness in society adopting similar advertisements strategies. Regulating Alcohol Advertising The need for further regulation depends upon weather it can be proven that advertising alcohol increases consumption. In 2006 Teinowitz (2006) undertook a study of randomly sampled 15-26 year olds. The study found they drank more after seeing alcohol ads, and that each additional ad viewed increased the number of drinks consumed by 1%. The study also established that in markets with more alcohol ads, spending on alcohol was up over markets with fewer ads (Teinowitz, 2006). Accordingly, there is further need for regulation of alcoholic advertising. Further regulation could be in the form of the creation of a regulator body that enforced restrictions against alcoholic beverage companies adopting marketing strategies that primarily appeal to young persons. In AB’s case, they admittedly targeted young people with a brightly colored web site allowing visitors to download music mixes, ring tones, screen savers, and instant messaging icons (Steiner Steiner, 2009). These activities catered around youth culture. Regulators could determine that such marketing strategies, directed at young persons, could constitute advertisements that appeal to under age drinkers and therefore ban such ads. This ban could extend to bans on advertisements in public places and bans against alcoholic companies sponsoring public or sporting events. In order to determine if the suggested restrictions above meet The Central Hudson guidelines, a four part test may be applied as follows (Steiner and Steiner, 2009):- (a) the ad in question should promote a lawful product: (b) the government interest in restricting the particular commercial speech must be substantial; (c) the restriction must directly further the interest of the government; and (d) the restriction should not be more extensive than is necessary to achieve the government’s purpose. As outlined above, young people are influenced by alcohol advertising (Teinowitz, 2006). This interest is therefore substantial and the suggested bans will further protect the interest of the government. Although the suggested restriction may seem excessive, industries need to appreciate that a â€Å"business firm is more likely to gain public approval and social legitimacy if it adheres to basic ethical principles and society’s laws† (Post, Lawrence and Weber, 2002). Accordingly, the suggested restriction would meet the purposes of the Central Hudson guidelines. Conclusion Anheuser Busch is a good example of an alcohol beverage company that struggled to find a balance between increasing market share and profit whilst fulfilling its ethical duty to be a socially responsible corporation. As a result of this case, the information and ideas presented in this report suggests there is much needed reform and the establishment of a regulatory body to deal with alcohol advertisements. This need is driven by the significant interest in protecting young people from harm. Alcohol beverage companies and government should work together and do all they can to reduce harm to young people by restricting marketing and advertisements that appeal to young people. * Appendix A * Table 1 * Appendix B * Figures Fig 1: Skyy Blue, Entertainment Weekly, Apr 11, 2003| Fig 2 : Glenfiddich Scotch Whisky, Sports Illustrated, Nov 15, 2004, Nov 29, 2004, Feb 14, 2005| Fig3 : Captain Morgan Parrot Bay, Stuff, Aug 2002| Fig 4 : http://www. encyclopedia. com/doc/1P2-18802608. html, www. whiskyfun. com/archivemay05-2. html| Fig 5: www. funkydragon. org/en/fe/page. asp? n1=950n2=2207| Fig 6: http://www. swimmingworldmagazine. com/media/Michelob_Ad4. JPG| Fig 7 : Molson Canadian, FHM, Aug 2005| Fig 8 : http://katiehann. wordpress. com/2008/11/06/advertising-alcohol/| References Babor, T, Caetano, B, Casswell, S, Edwards, G, Giesbrecht, P, Graham, K, Grube, J, Grveneward, P, Hill, L, Holder, G, Homel, R, Osterberg, E, Rehm, J, Room, R and Rossow, I (eds), 2003, Alcohol: No Ordinary Commodit, Research and Public Policy, Oxford University Press, Oxford. Brian, J. (2000) Youth, Alcohol, and the Emergence of the Post-modern Alcohol Order, Occasional Paper No. 1 New Series, Institute of Alcohol Studies, London. Riley, L. (2005) ‘Drinking It In: Finding of the Valencia Meeting on Marketing and Promotion of Alcohol to Young People’ in G Marcus J O’Connor (eds), Corporate Social responsibility and Alcohol: The Need and Potential for Partnership, Guilford Press, Hoboken. Robertson, S and Kenyon, A, 2009, Ethics in the Alcohol Industry, Palgrave Macmillan, New York. World Health Organisation (WHO), (2002) The World Health Report 2002: Reducing risk, promoting healthy life, Geneva. Anderson, P. (2009) ‘Is it time to ban alcohol advertising? ’, Clinical Medicine, 9, 2 April 2009: 121-124 Jones, S. C. , Hall, D. Munro, G. (2008) ‘How effective is the revised regulatory code for alcohol advertising in Australia? ’, Drug and Alcohol Review, 27: 29-38 Munro, G. and De Wever, J. (2008) ‘Culture clash: alcohol marketing and public health aspirations’, Drug and Alcohol Review, 27(2): 204-211 Steiner, J. F, Steiner, G. A. (2009) ‘Business, Government, and Society’ McGraw-Hill Irwin, 12ED Sandra C. Jones (2005) ‘Beer, Boats and Breasts: Responses to a controversial alcohol advertising campaign’ ANZMAC Conference, University of Western Australia, P 77-81 Victorian Alcohol and Drug Association, 2010, Position Paper: Alcohol advertising, marketing and promotion, viewed 16 June 2010, http://www. vaada. org. au/resources/items/314236-upload-00001.pdf. Post. J. E. , Lawrence. A. T. and Weber. J. , (2002) Business Society: Corporate Strategy, Public Policy, Ethics, Tenth Edition, Irwin McGraw-Hill, Boston. Teinowitz. I. (2006) Do booze ads drive youth to drink? Advertising Age (Midwest Region Edition) Chicago. Vol 77, Iss 35, p8. viewed 24/06/10 http://0-proquest. umi. com. library. newcastle. edu. au/pqdweb? index=28did=1118136211SrchMode=1sid=1Fmt=3VInst=PRODVType=PQDRQT=309VName=PQDTS=1277385716clientId=29744.

The Great Gatsby: Unfaithfulness And Greed :: essays research papers

The Great Gatsby: Unfaithfulness and Greed The love described in the novel, The Great Gatsby, contains "violence and egoism not tenderness and affection." The author, F. Scott Fitzgerald, writes on wealth, love, and corruption. Two coupes, Tom and Daisy Buchanan and George and Myrtle Wilson, match perfectly with these categories. Both couples are different in the way they choose to live together, but are similar in a few ways. Unfaithfulness and greed are the only similarities the couples shared. Tom, Daisy, and Myrtle were all unfaithful to their spouses. Their love for themselves far out-weighed their love for each other. Tom and Myrtle had a notorious affair throughout the novel while Daisy becomes very close to her ex- beloved, Jay Gatsby. Even with their new lovers, none of them displayed true love. Each wanted something from the other. Tom wanted the "possession" of Myrtle, Myrtle wanted Tom's "luxuries and wealth," and Daisy wanted Gatsby simply for his wealth. Both Tom and Daisy know of each other's affairs, but neither one truly cares. As the story progresses, it seems as though each of them is trying to make the other more jealous. Honesty and Love, two words know only by the faithful, George Wilson. George certainly had his flaws, but he loved his wife dearly and couldn't live without her. "He was his wife's man and not his own." When he became aware of Tom and Myrtle's affair, he was "really sick, pale as his own pale hair and shaking all over." He locks her up in fear that she will run away with Tom forever. He stated that, "She's going to move stay there until the day after tomorrow, and then we're going to move away." George thought that by moving out West, where Myrtle wanted to go in the beginning, would solve everything. Before the move could be made, Myrtle was killed; it is here where George's love is shown most. George becomes extemely upset after Myrtle's death. The Great Gatsby: Unfaithfulness And Greed :: essays research papers The Great Gatsby: Unfaithfulness and Greed The love described in the novel, The Great Gatsby, contains "violence and egoism not tenderness and affection." The author, F. Scott Fitzgerald, writes on wealth, love, and corruption. Two coupes, Tom and Daisy Buchanan and George and Myrtle Wilson, match perfectly with these categories. Both couples are different in the way they choose to live together, but are similar in a few ways. Unfaithfulness and greed are the only similarities the couples shared. Tom, Daisy, and Myrtle were all unfaithful to their spouses. Their love for themselves far out-weighed their love for each other. Tom and Myrtle had a notorious affair throughout the novel while Daisy becomes very close to her ex- beloved, Jay Gatsby. Even with their new lovers, none of them displayed true love. Each wanted something from the other. Tom wanted the "possession" of Myrtle, Myrtle wanted Tom's "luxuries and wealth," and Daisy wanted Gatsby simply for his wealth. Both Tom and Daisy know of each other's affairs, but neither one truly cares. As the story progresses, it seems as though each of them is trying to make the other more jealous. Honesty and Love, two words know only by the faithful, George Wilson. George certainly had his flaws, but he loved his wife dearly and couldn't live without her. "He was his wife's man and not his own." When he became aware of Tom and Myrtle's affair, he was "really sick, pale as his own pale hair and shaking all over." He locks her up in fear that she will run away with Tom forever. He stated that, "She's going to move stay there until the day after tomorrow, and then we're going to move away." George thought that by moving out West, where Myrtle wanted to go in the beginning, would solve everything. Before the move could be made, Myrtle was killed; it is here where George's love is shown most. George becomes extemely upset after Myrtle's death.

Autobiography Of a Pen Essay

Autobiography Of a Pen feelings that lay inside her, through her writing. She used to call me her Lucky Pen and i was proud of that status. But one day, I remember her writing writing†¦ PremiumSaved An Autobiography Through Fiction-Based Prose of his life and, through his prose, still does. George Orwell wrote his autobiography not as a book written in the first person, but as a lifetime of prose based†¦ Premium Jayson De Lemon’s Autobiography Jayson de Lemon’s Autobiography â€Å"I once asked myself, how history was written. I said, â€Å"I have to invent it.† When I wish as now to tell of critical incidents†¦ Premium Autobiography Of a Yogi: Summary pen of Paramhansa Yogananda, whose teachings my husband and myself have had the pleasure of studying for twenty years.† The value of Yogananda’s Autobiography is†¦ Premium Autobiography 1922 THE QUINN & BODEN CO. PRESS RAHWAY, N. J. CONTENTS Introduction vii The Autobiography I. Ancestry and Early Life in Boston 3 II. Beginning Life as a Printer 21†¦ Premium The Power Of The Pen Gandhi. He read several works by this great leader, including his autobiography, and believed in the non-violent ideals that it promoted. â€Å"The impact they made†¦ Premium n Autobiography Twenty One Years In The Making Autobiography Twenty One Years in the Making Born just two days before Christmas, I started my life in the tender loving arms of my mother, and my ever-guiding†¦ Premium The Autobiography Of Benjamin Franklin of nearly 30 years and covering his life only until 1759 (he died in 1790), The Autobiography of Benjamin Franklin is actually tells approximately half of his life†¦ Premium The Autobiography Of Benjamin Franklin He died on April 17, 1790. The first five chapters of the Autobiography were composed in England in 1771, continued in 1784-5, and again in 1788, at which date†¦ Premium Autobiography Christine Jorgensen Biography Christine Jorgensen (May 30, 1926 May 3, 1989) was the first widely known person to have sex reassignment surgery – in this case†¦ Premium Autobiography Memoir, Spiritual autobiography * Biography * Diaries and Journals * Electronic literature * Erotic literature * Fable, Fairy tale, Folklore * Fiction o†¦

Property According to Karl Marx and John Locke Essay

â€Å"Property, any object or right that can be owned. Ownership involves, first and foremost, possession; in simple societies to possess something is to own it† ( Funk & Wagnall’s. 1994). English philosopher, John Locke (1632-1704) believed that the only reason society degenerates to armed conflict and strife is because of a depletion of the essential ingredients of an individual or a community’s self-preservation. Those ingredients, according to the Second Treatise include: the right to private property which is grounded in the exercise of the virtues of rationality and industry; the powers of government must be separated because virtue is always in short supply, but prerogative, which depends on virtue in judgment, must be retained by the executive because of the necessary imperfections of the rule of law; and, the right of resistance to illegitimate government presupposes the exercise of restraint and rational judgment by the people (Locke, 29-34). For Locke, labor’s most valuable function is that it does more than simply define a division between what is private and what is public. He believes that it is labor that creates value and turns something that was fundamentally worthless into something of worth. For example, Locke presents the opinion that land without labor put into it is â€Å"scarcely worth anything. † He also notes that, â€Å"nature and the earth furnished only the almost worthless materials as in themselves. † It is labor, and thus the laborer â€Å"that puts the difference of value on everything. † Locke answers the question of whether or not a person has a right to acquire as much as he wants. The answer is a simple â€Å"no;† â€Å"As much as anyone can make use of to any advantage of life before it spoils, so much he may by his labor fix a property in: whatever is beyond this, is more than his share, and belongs to others. Nothing was made by God for man to spoil or destroy. † For example, he commented that â€Å"it is the taking any part of what is common, and removing it out of the state nature leaves it in, which begins the property; without which the common is of no use (51). Government, Locke believed, is a trust of the individual. The purpose of that trust is the security of the individual’s person and property, and, perhaps most importantly, that individual has the right to withdraw his or her confidence in the ruling government when the government fails in its task. Many of Locke’s political ideas, such as those relating to natural rights, property rights, the duty of the government to protect these rights, and the rule of the majority, were later embodied in the U. S. Constitution. For his time, Locke’s vision of labor as the â€Å"value added† to what is naturally occurring was relatively appropriate. In the 17th century, nothing of â€Å"value† existed without the input of labor. However, as civilization advanced and became more complex, so did issues of value, worth, and compensation. It is difficult to make the necessary translation of his economic philosophy to modern language and meaning. His views on government, though have lasted centuries, remain appropriate and applicable to this day. In significant contrast, the German-born revolutionary, economist, and â€Å"founding father† of communism, Karl Marx (1818-1883) believed private property in capital goods contravened the nature of the human person. He based his rejection of such property upon his understanding of the natural law. This research paper was sold by The Paper Store, Inc. of Jackson, New Jersey. Nor could Marx accept a system in which property was held by every individual, because the human person does not possess the â€Å"spiritual† strength to overcome greed; for Marx that could only come by reorganizing the model of production. Marx’s ultimate goal was to liberate the world from the evil of acquisitive materialism and lead the human race to a new freedom (Peterson 337). In the â€Å"Third Manuscript – Private Property and Labor† by Marx, written during the summer of 1844, he states: â€Å"The subjective essence of private property, private property as activity for itself, as subject, as person, is labor. It, therefore, goes without saying that only that political economy which recognized labor as its principle and which therefore no longer regarded private property as nothing more than a condition external to man, can be regarded as both a product of the real energy and movement of private property (it is the independent movement of private property become conscious of itself, it is modern industry as self), a product of modern industry, and a factor which has accelerated and glorified the energy and development of this industry and transformed it into a power belonging to consciousness† (Marx PG). He further condemns the private ownership of property and the government that supports such a system by saying: â€Å" . . . the supporters of the monetary and mercantile system, who look upon private property as a purely objective being for man, appear as fetish-worshippers, as Catholics, to this enlightened political economy, which has revealed — within the system of private property — the subjective essence of wealth† (Marx PG) He reaches what he considers a â€Å"logical† conclusion: â€Å"for man himself no longer stands in a relation of external tension to the external essence of private property — he himself has become the tense essence of private property. What was formerly being-external-to-oneself, man’s material externalization, has now become the act of alienation. † Marx described true communism, which is the â€Å"restoration of man as a social, that is human being. † Not only are the relations between human beings restored; so is the proper relation between the human being and nature. Communism is naturalism, which banishes alien spiritual beings from existence, and therefore humanism as well. The human being once again finds itself at home in the natural world, as that from which it came, and as the arena of its creativity. Marx viewed communism as the negation of the negation (private property being the negation of human nature). Interestingly, he did not declare it as final. â€Å"Communism is the necessary form and dynamic principle of the immediate future but not as such the goal of human development — the goal of human society. † â€Å"Communism is ultimately the positive expression of private property as overcome,† said Marx from his controversial days as newspaper writer to his death at age 65. It is a painful irony that the system that evolved into modern communism became the true â€Å"negation of human nature. † In its efforts to maintain the collective the individual was lost. Individual human spirit cannot (apparently) remain lost, hidden, or locked away indefinitely. The past twenty years have demonstrated how tentative the hold of communism actually was/is throughout the world. While Marx has often been denigrated for his philosophy, it was the perversion of that philosophy that caused. While the application of Locke’s idea of labor as the added worth of human hands shaping the natural world has changed significantly, it is still the philosophy that has most closely resonated to the way in which the greatest number of humans want to be governed. Works Cited Locke, John (1690) Two Treatises of Government: Chapter 5 – Of Property (http://wiretap. spies. com. /library/classics/ locke2nd. txt) Marx, Karl (April-August, 1844) Third Manuscript: Private Property and Labor (. cmn. edu/marx/1844-ep. mauscripts/1-property. labor. txt) Peterson, G. Paul Karl Marx and His Vision of Salvation: The Natural Law and Private Property, Review of Social Economy; 52(3), Fall 1994, pp. 377-90.

In contemporary society, it is generally acknowledged that there is a compact relationship between the process of accounting and successive stages of capitalism. The WritePass Journal

In contemporary society, it is generally acknowledged that there is a compact relationship between the process of accounting and successive stages of capitalism. 1. Introduction In contemporary society, it is generally acknowledged that there is a compact relationship between the process of accounting and successive stages of capitalism. 1. Introduction2. A review of Capitalism2.1 The conception of Capitalism2.2 Capitalism and two stages3. A review of Accounting 3.1 The conception of Accounting 3.2 The development of Accounting 4.   The relationship between Capitalism and Accounting5. Accounting changes during the Industrial Revolution in Britain5.1 Railway5.2 Canal industryReferences Related 1. Introduction In contemporary society, it is generally acknowledged that there is a compact relationship between the process of accounting and successive stages of capitalism. Then, according to Sombart (1916), the notion of double entry bookkeeping has influence on the emergence of capitalism. Consequently, this viewpoint can arouse a great controversy. Some researchers agree Sombart’s argument and launch a deeper study between the accounting and capitalism. In addition, Chiapello (2007) also states that there is the association between the conception of capitalism and the angle of economy and society which is impact on accounting. Moreover, it is argued that the capitalism revolution has deeply impact on the history of accounting. So, there is an interconnected relationship between the process of accounting and successive stages of capitalism. This essay will elaborate the issue about the role of accounting plays in successive stages of capitalism. In the first section, it will give the conception of capitalism and state two stages of capitalism. Second part gives the conception and development of accounting. Then, the relationship between them is given in the next section. Finally, it can be conclude that the history of accounting has influence on capitalism through the case of canals and railways in UK. 2. A review of Capitalism 2.1 The conception of Capitalism Initially, as Deschepper (1964) states, capitalism was first proposed by Louis Blanc in the second half of nineteenth century and it is required to separate from the capital. Afterwards, Chiapello (2007) argues that the word capitalism can be turned into the antonyms of socialism during the twentieth century. Then, Sombart (1930) gives a clear definition on the basis of social scholars: ‘Capitalism designates an economic system significantly characterized by the predominance of â€Å"capital† ’ (Sombart, 1930, p.4). Secondly, according to Weber (1991), capitalism is defined that ‘the most universal condition for the existence of modern capitalism is, for all large lucrative businesses supplying our daily needs, the use of a rational capital account as standard’(Weber, 1991,p. 297). From the angles above, it can be concluded that most scholars cannot clearly propose the word capitalism even though capitalism has its definition according to their own thoughts. For example, Marx just used the expression of ‘capital system’ or ‘capital production’ rather than the word capitalism. 2.2 Capitalism and two stages It is witnessed that there is an energetic view about the capitalist revolution with the development of business history. Consequently, according to Wilson (1995), it is widely accepted that capitalism can be divided into two stages on the basis of different categories of management: the traditional form of capitalism and the managerial capitalism. To begin with, Wilson (1995) claims that it is clear that early capitalism is described that an individual can play various roles in operating the company from the perspective of personal management. So, it is the traditional form of capitalism. For instance, according to Mantoux (1928), the manager tends to have various powers to operate the company and the powers contain the rights for businessman or salesman. From the perspective above, it is obvious that most the corporate affairs can usually be dominated by an individual or small management teams until management functions can be separated. Moreover, as Wilson (1995) states, the managerial capitalism is viewed as the second stage, but there are two periods in the managerial capitalism: the entrepreneurial form of organization and the managerial form of organization. Firstly, it is apparent that a company transforms from individual forms to form of enterprise because personal management form has itself internal and external limits and it seems that the development of organization can be restricted. So it is the entrepreneurial form. In this stage, the owner-manager tend to need to hire professionals and use external funding and it seems that ownership and control start to emerge a separation in order to improve management functions. Finally, the managerial stage is regarded as the second period as Wilson (1995) asserts. It is well known that there is a complete separation between ownership and control. That is to say, professional manager should commit strategic, functional and operational management while investors can control most of stock equity which operates the company. 3. A review of Accounting 3.1 The conception of Accounting Initially, according to Young (2006), American Institute of Accountants’ Committee can provide an official definition: ‘Accounting is the art of recording, classifying and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of a financial character, and interpreting the results thereof ’ (cited in Grady, 1965, p. 2). Secondly, as Bryer (2006) claims, accounting is defined that there is a kind of process which offer useful accounting information for investors and senior managers. Obviously, accounting is regarded as a kind of looking for the common economic purpose of the reasonable and dominant method (Bryer, 2006). Afterwards, it is obvious that all the accounting information can be made reasonable economic decisions for the future development of the organization as Bryer (2006) demonstrates. Thirdly, McLaney and Atrill (2007) provide another conception of accounting: it is evident that it can collect many useful available financial data, use a certain method to analyse these information and report to managers in the form of financial statement. Then, managers can make full use of these data to make the right economic decisions for the progress of the company. Therefore, from these angles, it tends to conclude that there are the common features in terms of the definition of accounting. In other words, it is well known that accounting is the process of collecting and analyzing the financial data for managers and managers can make use of these information to make economic decisions for the company. 3.2 The development of Accounting Along with the progress of business, it is widely believed that accounting has been constantly developing. Therefore, as Edwards (1989) states, there are four stages in terms of the progress of accounting: the pre-capitalist period, the commercial capitalism, the industrial capitalism and the financial capitalism. Firstly, according to Edwards (1989), the first stage is pre-capitalist period, which dates from Mesopotamian civilisation until the Greek civilisation (4000 BC -1000 AD). Then, the first form of accounting is a simple record keeping and it origins from the Mesopotamian trade. For instance, Edwards (1989) illustrates that the original method is that the knotted cord keeps records, but this record evolves into keeping the minute on the ceramics or paper with the development of society. Hence, it means that there appears an initial form of calculating profits in terms of recording the goods and cash in this stage. Secondly, Edwards (1989) claims that commercial capitalism is regarded as the second stage. This stage begins from 1000 to 1750. It is defined that merchants use money to purchase raw materials rather than number of production equipment and finish the goods, and make a big profit to obtain more shares after selling the products in this period. Then, it is described as â€Å"circulating capital†. So, it is also called the original commercial form. Moreover, it is worth to point out that there appears a new way of record keeping which is called double entry booking from about 1300 and then this method becomes more and more prevalent after 1494. Thirdly, as Edwards (1989) states, the third stage is known as industrial capitalism. This stage normally dates from 1760 to 1830 in Britain even though industrial revolution had different periods in various countries. Afterwards, it is commonly accepted that the progress of mass machinery and factory marked the birth of industrial capitalism due to the emergence of new energy in the mid-nineteenth century. In addition, it is obvious that rich labour resources also promote the capitalist industrialization because of low infant mortality and the enclosure movement and then textile industry with ceramic and transportation appear constantly. Hence, it can be seen that manufacturing is the main proceeds in this stage. On the other hand, it is of importance that single entry and double entry can be chosen at that time from the perspective of industrialists, however, double entry replaced eventually single record keeping due to the improvement of resource allocation even though single entr y maintains the leading position in Britain until nineteenth century. Finally, financial capitalism is viewed as the fourth stage according to Edwards (1989) and this period starts from 1830 until today. It is notable that public services, like railway building, tend to become the preliminary stress on capital rather than fixed capital in terms of financing at this stage. Furthermore, it seems that public services can be required abundant of money rather than carrying on activities on small scale. Obviously, accounting problems such as the division of capital costs and tax costs, calculating profits, the evaluation of fixed assets tend to be constantly emerged. At that time, there are same accounting problems between mechanical inventions and technological inventions because of financing. In the end, government has transformed the attitude about the rule of business activities and it means that financial data are required while managers tend to choose suitable methods in terms of financial reporting procedures. 4.   The relationship between Capitalism and Accounting According to Wilson (1995), it is witnessed that there is an energetic view about the capitalist revolution with the development of business history. Furthermore, as Chiapello (2007) states, it is evident that to a large extent the emergence of accounting can lead to the notion of capitalism. Then, Chiapello (2007) also asserts that there is the association between the conception of capitalism and the angle of economy and society which is impact on accounting. At the same time, Sombart (1916) claims that as the record keeping method of accounting, the notion of double entry bookkeeping has influence on the emergence of capitalism. In addition, Bryer (2000) suggests that there is the theory of Marx which emphasis on the history of accounting and the transformation of capitalism. So, it means that the history of accounting is closely associated with the transformation of capitalism. Finally, according to Arnold and McCartney (2008), it is argued that series of developing capitalism has impact on the external form of accounting about financial statement during the industrial revolution in Britain. Therefore, from these perspectives, it can be concluded that there is the common characteristics between the accounting and the capitalism. That is to say, firstly, it seems that along with the development of the business history, accounting can constantly emerge in the capitalist revolution and it also facilitates the notion of capitalism. Secondly, it is evident that the double entry bookkeeping also comes out with the progress of accounting and it is deeply connected with the appearance of capitalism. Due to the development of capitalist revolution, there appears a new method of bookkeeping under the changing circumstance. Consequently, according to Edwards (1989), it is obvious that small businesses tend to use single entry to keep the trading activities in the eleventh century and this record keeping can make small businesses operating well. However, due to the increasing business activities and the growth of amount of trading, it seems that single entry may restrict the size of business. It is thus well known that double entry bookkeeping tend to come out from about fourteenth century and it would become increasingly popular in 1494. Then, double entry is widely used in UK in the seventeenth century because of the increase in the number of transaction. To start with, as Sombart (1992) states, double entry bookkeeping is defined that there are two accounts in every entry. That is to say, one is the debit account and another is the credit account. It is also the basic rule of double entry. As is seen that double entry bookkeeping would closely together with the accounts of enterprise. In addition, Sombart (1992) asserts that the capital account and the income account start to appear and it is the core of double entry bookkeeping. At the same time, DEB is given an objective: ‘keeping track of every movement throughout the company’s capital cycle, quantifying it and recording it in writing’ (Sombart, 1992, p.21).   Chiapello (2007) claims that close annual account put forward for the first time from the textbook of Simon Stevin and the balance sheet was proposed according to double entry bookkeeping. However, Yamey (1964) also gives another definition of double entry bookkeeping: initially, there is the sole standard about the balance of debit and credit accounts in terms of the balance system of bookkeeping. Secondly, this system adds the use of capital accounts and nominal accounts, but regular calculation of net income has not been enrolled. As a result, from these perspectives it can be concluded that there is the development of double entry bookkeeping in early capitalism stage and the conception of double entry bookkeeping. That is to say, firstly, it is defined by Sombart and Yamey that double entry bookkeeping can be divided into two accounts. Secondly, double entry bookkeeping tend to be come out because of expanding increasingly the size of businesses. 5. Accounting changes during the Industrial Revolution in Britain As Arnold and McCartney (2008) claim, financial statement which is an external form of accounting has formed in the successive stages of capitalism and it is obvious that financial reports have sort of changes in terms of railway and canal industry during the initial period of industrial revolution. 5.1 Railway According to Arnold and McCartney (2008), it seems that the establishment of railway enterprise such as Liverpool and Manchester railway mark the appearance of financial capitalism from 1830. As an illustration, Edwards (1989) states that the requirement of public utilities tend to turn into the primary pressure of capital instead of fixed capital during the Industrial Revolution. So, for the sake of large scale financing, two railway buildings, Liverpool and Manchester railway, was found in 1830. The London Stock Exchange can place importance on corporation securities during the second half of nineteenth century and it can represent the importance of railway in terms of the capital market. At that time, as the railways were the major industry during the second half of nineteenth century according to Arnold and McCartney (2008), the construction of railway was required to invest amount of capital rather than a small scale. So, plenty of financial data can need to be reported in the f inancial statement. Then, these data can contribute to design the project, calculating costs in the period of construction and finally these information were reported after the completion of the railway line (Edwards, 1989). 5.2 Canal industry The canal industry plays a significant role in the UK economy during the start of nineteenth century and it also has impact on the industrial revolution. According to Edwards (1989), the canal industry may mark the real commence of financial capitalism because it make use of surpluses from the employment of capital in trade and capital from the investors. As Bagwell and Lyth (2002) states, the establishment of the canals can be miracle during the late eighteenth century and the early nineteenth century and civil engineering with pound locks, aqueducts, cuttings and tunnels tend to be performed in the canal buildings. Then, Arnold and McCartney (2008) assert that the age of canals dated from 1755, for the sake of enhancing navigation of Sankey Brook which is a tributary of the Mersey, Liverpool Company acquired a navigable Act and the coals can be transported to Liverpool from the St Helens. So, it can also facilitate the progress of the Bridgewater canal from Manchester to Worsley. However, according to Bagwell and Lyth (2002), the cost of coal sharply decreased in Manchester when canal was built at the July of 1761. Subsequently, a better alternative of Manchester Runcorn Canal can be facilitated by the Bridgewater canal in 1767 and recently the carriage levies started to drop as well. Simultaneously, it is accepted that new canals h ave not only the function of transporting the cargo, but they can also be regarded as the transportation of passengers due to the introduction of the Manchester passenger boats in the late of eighteenth century (Arnold and McCartney, 2008).   In addition, as Hadfield (1981) mentions, it is witnessed that from the angle of canals, there is a growth of inland navigation system between England and Wales from 1,482 miles to 3,969 miles during the late eighteenth century and early nineteenth century. Hence, it is defined as the stage of industrial revolution. However, as Arnold and McCartney (2008) claim, the Bubble Act can be proposed by an Act of Parliament and there are some limitations from the angle of joint stock company since the failure of South Sea company. Afterwards, the first corporation, which is named The Company of Proprietors of the River Dun, was established in 1733 by this Act and this company has the total  £ 17,250 capital. Therefore, it means that the canal companies can be viewed as â€Å"statutory companies, for trading purposes† for the first time and there are limited liabilities in some corporations(Harries, 2000, pp.98-9). From these perspectives above, it can be concluded that the canal companies tend to make a financial foundation for future industrial process as a means of selling stocks and bonds (Bagwell and Lyth, 2002). Although some canal companies have some certain data such as construction costs and dividends, it is clear that the periodic accounts or financial statements are used to search for understanding the profitability (Arnold and McCartney, 2008). Additionally, the Rochdale and Lancaster directors insist to keep â€Å"proper books of Accounts† while the directors of the Kennet and Avon adhere to use the cost of construction about â€Å"a true and particular Account†. Then, it is also mentioned that the data set of three companies such as Birmingham, Kennet and Avon, and Oxford Canal companies can totally use the DEB to keep accounting records. In brief, according to Arnold and McCartney (2008), it is obvious that there are two financial statements in the Rochdale Canal, which are Statement of the Receipts and Disbursements and Statement of the debits and credits. Then, Arnold and McCartney (2008) also state that the Kennet and Avon’s general account is the initial form of General Balance Sheet even if it cannot include relevant information. 6. Conclusion Based on the arguments offered above, the development of accounting has far-reaching effects on the successive stages of capitalism especially in the period of British Industrial Revolution. Sombart (1916) claims that the notion of DEB has influence on the emergence of capitalism. In addition, Chiapello (2007) also states that there is the association between the conception of capitalism and the angle of economy and society which is impact on accounting. As a result, it is clear that along with the development of the business history, accounting can constantly emerge in the capitalist revolution and facilitate the notion of capitalism. Then, it is evident that the double entry bookkeeping also comes out with the progress of accounting and it is deeply connected with the appearance of capitalism. Therefore, based on the case of canals and railways in Britain, it is evident that the process of financial reporting has far-reaching effects on the stages of industrial revolution. Meanwhile, the history of accounting may pose an essential impact on the stages of capitalism. References Arnold, A.J. and S. McCartney (2008) ‘The transition to capitalism and its implications for financial reporting: evidence from the English canal companies’ Accounting, Auditing and Accountability Journal 21 (8): 1185-1209 Bagwell, P. and Lyth, P. (2002) Transport in Britain. London: Hambledon and London. Bryer, R.A (2000) ‘The history of accounting and the transition to capitalism in England. Part one: theory’ Accounting, Organizations and Society 25:131-162 Bryer, R. (2006) ‘Accounting and control of the labour process’ Critical Perspectives on Accounting 17: 551-598 Chiapello, E. (2007) ‘Accounting and the birth of the notion of capitalism’ Critical Perspectives on Accounting 18: 263-296 Deschepper, E. (1964) L’histoire du mot capital et de ses derives. Facult ´e de Philosophie et Lettres. Bruxelles, Universit ´e Libre de Bruxelles, m ´emoire de recherch ´e. Bruxelles: Philologie Romane. Edwards, J. R (1989) A history of financial accounting. London and New York: Routledge. Hadï ¬ eld, C. (1981) The Canal Age, 2nd ed. Newton Abbot: David Charles. Harris, R. (2000) Industrializing English Law. Cambridge: Cambridge University Press. Mantoux, P. (1928) The Industrial Revolution in the Eighteenth Century. Jonathan Cape. McLaney, E. and P. Atrill (2007) Accounting: an Introduction (4th edition). Prentice-Hall Sombart, W. (1916) Der moderne Kapitalismus. M ¨ unchen, Leipzig: Duncker and Humbolt. Sombart, W. (1930) Capitalism. In: Seligman ER, Johnson A, editors. Encyclopedia of the social sciences. New York: The Macmillan Company. Sombart, W. (1992) Cahiers d’histoire de la comptabilit ´e, Editions Ordre des experts comptableset Editions comptables Malesherbes, vol. 2 Weber, M. (1991) Histoire  ´economique. Esquisse d’une histoire universelle de l’ ´economie et de la soci ´et ´e. Paris: Gallimard Wilson, J. F (1995) British business history, 1720-1994. Manchester and New York: Manchester University Press. Yamey, BS. (1964) ‘Accounting and the rise of capitalism: further notes of a theme by Sombart’ Journal of Accounting Research   2(2):117–36 Young, J. J. (2006) ‘Make up users’ Accounting, Organizations and Society 31 (6): 579-600