Effects Of Glaciers On The Environment - 1071 Words

As time progresses more and more emissions are expelled into our atmosphere. While this happens at the current rate, our world begins to warm and the climates begin to change. One of the largest impacts we see in our world is glaciers retreating at a pace that seems unstoppable. As the glaciers retreat we see the surrounding ecosystems changing with them. The water put off into the oceans impacts not only molecules in the water but the life within it. As glaciers retreat more and more questions arise but one pressing factor is how it is affecting entire surrounding regions. It is questionable to see if some species are adapting to the receding of glaciers or if populations are directly impacted. Since glaciers play a huge role in the environment, it can only be predicted that it will impact many species dramatically. This can be predicted because of the noticeable change in the ecosystems around them. Glaciers hold a huge mass that not only covers large areas of land but shapes and c hanges the landscape. Since Prince William Sound has so many glaciers feeding into its region it is an ideal area to observe.. Since glaciers are such influential masses in our environment it can be predicted that their retreat has direct impact in their region. Prince William Sound is located in Southeast Alaska and is in the Chugach National Forest. The Sound is home to a temperate rainforest and is over 2 million acres. Prince William Sound is home to around 150 glaciers, over 220 species ofShow MoreRelatedAnalysis Of Saukko s Writing Is Very Effective1437 Words   |  6 Pagesglobal warming effects, and prevent more harm to ecosystem. Gawande’s article helps me to understand that pollution not only can damage the earth, but pollutions can have direct effects on humans as well. Saukko’s essay shows us many ways planet can get poisoned; her essay helps the reader to think about what we can do to prevent more pollution to dump upon the earth. Even though, people cannot do much, but we can all take part and take responsibility on improving the environment. Saukko providedRead MoreGlobal Environmental Change In Glaciers : The Impact Of The Global Climate Change876 Words   |  4 Pagesseveral regions affected by shrinking gla ciers with the goal to determine the impact of the global environmental change in related ecosystems. Glaciers and Inhabitants Earth is now facing a big thaw as the world continues to warm up. Glaciers in various cold regions are melting due to the rise of global temperature, a result of climate change caused by the accumulation of greenhouse gases in the atmosphere. One of many locations dominated by glaciers is the Glacier National Park in Montana, USA. ItRead MoreStudent’S Name. Professor’S Name. Course. Date.Effect Of1576 Words   |  7 PagesStudent’s Name Professor’s Name Course Date Effect of Climatic Change on the Cryosphere Introduction The tale of the human race and our connection to the ecosystem can be viewed as an unfolding adventure shrouded in mysterious occurrences. The impacts of the overall climatic change have signaled danger for a long time, and it is clear that there is a global crisis facing us. One would wonder where we are headed and if the earth will be able to sustain life in theRead MoreConservation Photographer By Daniel Beltra1614 Words   |  7 Pagescreate compelling images that enchant his audience. The goal of his work is to allure the eye with conflicting beauty until inevitable displeasure sets in and one begins to understand the true horror of the scene before them. He illustrates the environment from ten-thousand feet up through the small back window of an airplane or helicopter. This view allows Beltrà ¡ to capture the entirety of his subject and enables a single frame to reveal a substantial picture (Beason). Conservation and the impactRead MoreChanges in Glaciers Due to Changes i n the World1104 Words   |  4 PagesEnvironmental Science of Glaciers s  Glacial Physics Introduction Given the current concern for our planet, worry over climate change Formation of Glaciers To begin formation of a glacier, snow falls. This snow transforms into firn, which eventually changes into ice. The official definition of snow is atmospheric water vapour that has frozen to form small crystals of ice before it falls to the ground and settles. The intermediary stage before it †¦ Ice density Glacier zones Glacier deformation- BULKRead MoreClimate Change Negative Effects935 Words   |  4 Pagesis happening and it is devastating.For example it’s affecting glaciers, the Southwest region, oceans,and agriculture. People know that climate change is happening because of studies shown in multiple places.For example studies show that temperatures in the southwest have increased by almost two degrees fahrenheit. This shows that climate change is devastating because increasing temperatures can cause damage to environment. Also glaciers are melting consistently because of climate change and less snowRead MoreThe State Of Michigan Is A Word Formed By The Ojibwa Tribe1299 Words   |  6 Pagesliquid and gas. Most of Earth’s freshwater is solid (glaciers, ice sheets, and ice caps) because ice represents solid water. When the ice melts, it turns into liquid water. Liquid water is represented by oceans, lakes, river etc. Water vapor is an invisible gas. It is much more plentiful abov e the ocean. (2015 pg.1) Overtime, water has dramatically changed. One huge factor that proves this to be true is the effects of global warming. Glaciers are collapsing because colder climate have rising temperaturesRead MoreThe Effects Of Global Warming On Earth1577 Words   |  7 Pagesearth’s temperature was to increase by a just mere half a degree, maybe a full or even two or three, the effects could be devastating to the environment, to me and to you. Unfortunately we may have the opportunity to see the effects of the earth temperature rising a few degrees in this lifetime. According to scientist, for hundreds of thousands of years, a phenomenon known as the greenhouse effect kept the earth at a comfortable temperature to allow life on earth. This process is necessary to supportRead MoreClimate Change Essay1124 Words   |  5 Pagesthe Earth, but not really wanting to poison the Earth. Gretel Ehrlich writes her essay, â€Å"Chronicles of Ice,† a little differently. She uses personal expe riences of visiting a glacier and the way that it is falling apart to explain climate change. She uses detailed, sensory description to explain what is happening to the glaciers that are so important to us. However, in Atul Gawande’s essay, â€Å"The Cancer Cluster Myth,† he uses a different approach. He uses the physical health of the people in our nationRead MoreAnalyzing Rock Glaciers1559 Words   |  6 Pages1. How do rock glaciers affect the critical zone of alpine environments? The term critical zone is used quite extensively in recent literature of Earth Science. The critical zone is define by the NRC (2001) as â€Å"a heterogeneous, near surface environment in which complex interaction involving rock, soil, water, air, and living organism regulate the natural habitat and determine availability of life sustaining resources†. The alpine is a critical zone, defined by the NSF in 2001, as the zone that extends

Essay about Marijuana Legislation Marijuana Should Be...

To truly understand why marijuana should be legalized by the federal government, one must have some background knowledge of the medicinal herb. Cannabis, most commonly known as marijuana, originated in China for purely medicinal purposes. The plant later spread to India, Europe, and, finally, made its way to North America. Cannabis was first used as hemp rope and fabric, and by the 18th century marijuana began to be recognized and used in the pharmaceutical industry. However, marijuana became illegal just a short century later. As far as the legal status of marijuana today, â€Å"The Federal Controlled Substance Act classified marijuana as a Schedule 1 drug, signifying that it has both a high potential for abuse and no accepted medical use†Ã¢â‚¬ ¦show more content†¦So, why are those deadly substances legal when marijuana has no fatal effects to one’s health? Tobacco use kills millions, while marijuana use alone has not been recorded to have killed a single person i n history. Evidence has proven that marijuana is much safer than drugs like tobacco and alcohol. Marijuana is not a highly addictive drug; cannabis is a medicinal plant that should be legalized. With this is mind, marijuana also has many useful medicinal properties. Marijuana’s special healing properties have been recognized by a number of doctors and studies performed. For instance, Mitchell Earleywine, who has a Ph.D in psychology, explains: â€Å"Smoked cannabis clearly helps some problems and may cost less than other medications. Synthetic cannabinoids can also alleviate symptoms of many disorders. Data suggest that cannabinoids can work well alone; they might also function affectively as a part of a combination of therapies† (167). Marijuana has so countless medical benefits and does not bring along the nasty side effects of medicines one would receive from a pharmacy. Thousands experience negative side effects from medicine prescribed by a doctor, and some are even killed from the negative effects of over-the-counter medications. Medicinal marijuana is a highly effective treatmnet option since it contains cannabinoids, complex chemical compounds that are naturally present in the human brain. When theShow MoreRelatedThe Legalization Of Marijuana For Recreational Purposes1344 Words   |  6 Pagesto the legalization of marijuana for recreational purposes. This is a concept that states has been considering and debating in their jurisdictions. First, this paper will explain why supporters of the legislation I researched believe marijuana should be legalized. Secondly, this paper will analyze the public policy issues associated with the legalization of marijuana for the legislation I selected, paying particular attention to newness and implementation of the legislation as well as how the stateRead MoreShould Marijuana Be Legalized?1231 Words   |  5 Pagesshows the positive benefits of marijuana, it remains illegal under federal law. In recent years, numerous states have defied federal law and legalized marijuana for both recreational and medicinal use. Arizona has legalized marijuana for medical use, but it still remains illegal to use recreationally. This is absurd, as the evidence gathered over the last few decades strongly supports the notion that it is safer than alcohol, a widely available substance. Marijuana being listed as a Schedule I drugRead MoreThe Legalization Of Marijuana And Marijuana Essay1314 Words   |  6 PagesMarijuana or Cannabis is one of the bused drugs in America and the rest of the world. Interesting accumulating evidence show that the significant negative impact of this drug outweighs the positive effects. However, the medical benefits of the drug seem on th e process of chemical compounds as compared to the drug itself. Medical debates show that chemical compound in marijuana are the problem as compared to the plant. The said chemical compound affects the mental and physical health of the personsRead MoreMedical Marijuana Should Be Legal1545 Words   |  7 Pagesmedicinal utility of marijuana. However, the federal government opposes passing legislation that would legalize medical marijuana because of its potential to be abused or unregulated. The states are continuously challenging the federal government causing complications in legislation in regards to medical marijuana. Because of its history of medicinal properties and accumulating amounts of state and local legislation, the federal government should decriminalize medical marijuana and legalize its useRead MoreLegalization of marijuana789 Words   |  4 PagesAnnotated Bibliography The topic I chose is the legalization of marijuana. My research was enjoyable because I love reading on a topic that I fully support and agree with. The four sources I found are very persuading and contain strong points. I used the web for research but as I found sources, I made sure they were credible sources since this is such a debatable issue. Jacques, Renee. This Is Why Marijuana Should Be Legal Everywhere. The Huffington Post. TheHuffingtonPost.com, 24 Oct. 2013Read MoreShould Marijuana Be Legalized?1489 Words   |  6 PagesLegalization of Marijuana Today, the idea of marijuana (cannabis) being legalized has created major controversy within the United States. In the article, â€Å"Legislation to Legalize Marijuana Discussed,† Paul J. Nyden discusses the legislation of the legalization of marijuana use, especially for medical purposes. Nyden presents several reason’s to support his thesis, but the main issue is, should supporters of marijuana legislation in West Virginia back various reform laws saying they could offerRead MoreShould Marijuana Be Legalized?1232 Words   |  5 Pagesuse, cultivation, transportation, and sale of marijuana are illegal under the federal law in the United States. However, the federal government announced that states are allowed to pass a law to legalize marijuana for medical and recreational use, provided that they develop a system to regulate the activities. Under the Controlled Substances Act, passed in 1970, Marijuana is classified as a substance of schedule 1, the highest listing u nder the legislation. The classification implies that the substanceRead MoreThe Debate Over Legalizing Marijuana745 Words   |  3 PagesLegalizing marijuana is a concept that can potentially benefit the public as well as the local economies. There has been a nationwide debate on whether marijuana should be legalized or not. The major consensus is that marijuana is not only bad for one’s health, but it is also dangerous to the community. These allegations are not true. Marijuana actually has health benefits that most people overlook. The following essay will address these health benefits in an attempt to present this concept in aRead MoreEssay on Pros and Cons of Legalizing Marijuana557 Words   |  3 Pageslegalization of marijuana is a very debatable subject, some people think it is bad and should be illegal, and some people think it is good in some ways if used properly. It should be legal because it has few negative effects, it serves other purposes than getting people stoned, and it is better than other drugs. Many advocates say â€Å" Marijuana is a common drug used by many people.†(Sandra) A lot of people think marijuana has numerous amounts of negative effects on the body. Marijuana helps the bodyRead MoreMarijuana: Good or Bad?1032 Words   |  5 Pagesï » ¿ Marijuana: Good or Bad? There has been a major debate on if marijuana should be made legal. Statistics show that about 443, 000 people die every year due to a tobacco related illness and there has been no evidence to support that there have been fatalities that are marijuana related. Tobacco is harmful to the lungs and can cause lung cancer, bronchitis, and emphysema. Jacques and van Luling (2013) explained that in 2010, 38, 329 people died from drug overdoses. Sixty percent of those were

Strategic Management Strategic Scanning and Learning

Question: Discuss about the case study Strategic Management for Strategic Scanning and Learning. Answer: Synopsis The article discusses the steps necessary for the strategic management of an organization. The role of strategy is described as the different roles in the organization carried out by the different elements that are part of the organization. To implement the strategic management in an organization there are some preliminary tasks have to be completed first which is mostly about gathering knowledge about the environment the organization operates in along with the condition of the organization itself. The environment analysis is portrayed as the necessary way of gathering said information which help in the strategic decision making process. The environment analysis is divided into two parts external environment analysis that concerns the market conditions and internal analysis that is based on the processes internal to the organization (Drejer, 2004). The external environment analysis is done with the help of tools like PESTLE analysis that analyses macro environmental factors, SWOT analysis that analyses the micro environmental factors and porters five forces analysis that investigates the industry and the competition. Although useful to the extreme, the external environment analysis can not detract from the importance of internal analysis that is necessary to get the full picture as the internal analysis provide information about the operation and performance efficiency of the organization. A change in an organization is dependent on the independence of new strategy from previous ones so the nature of change depends on the impact of the new strategy (Judge, 2011). Knowledge management is necessary for the plan to succeed as the decision making process depends upon the readily available information (Tobin, 1998). Critique The article is right about the importance of internal and external analysis on the strategic management and the maintenance of the knowledge management standards. However, the limitation of one type of analysis from the other and the different types of information about the market and the organization that can be found from the different sources is unclear. It is indistinct about the individual importance of the different types of analysis and their contribution to the overall strategic planning of the future steps of the management. The knowledge management standards of the country and the different ways the strategic planning can be affected by the analysis is given but again no single tool or process has not been separated in the article (Jashapara, 2011). The role of knowledge management is given in the article as examples but their complete scope is not demonstrated with examples. Reflection It is easy to understand that the author of the article was focusing on the basic information about a process that can be quite complex in case of a specific organization so the information that is provided are the bare minimum. The framework for strategic planning is provided which can help in the understanding of the full process of strategic management. However, the information provided is too basic and brief for practical implementation without any other supporting document. To reflect on the purpose of the article and its scope, it can be said that the basic guideline of strategic management has been provided for better understanding of the process. References Drejer, A. (2004).Strategic scanning and learning in the new competitive landscape. Aarhus: Department of Organization and Mangement, Faculty of Business Administration, The Aarhus School of Business. Jashapara, A. (2011).Knowledge management. Harlow, Essex: Pearson/Financial Times/Prentice Hall. Judge, W. (2011).Building organizational capacity for change. New York: Business Expert Press. Tobin, D. (1998).The knowledge-enabled organization. New York: Amacon.

Introduction to Management Accounting Manufacturing Entity

Question: Describe about the Introduction to Management Accounting for Manufacturing Entity. Answer: Product Costing System In a manufacturing entity, such as Seafarer Kayaks, the Product Costing System (PCS) can help the management to efficiently store or retrieve information related to costing of the materials and the product. It can also help the management in managing its costs by linking the information inputs with the entitys business plan, say Baker Riddick, (2013). The company can evaluate the following processes through the use of PCS line: Manufacturing Budgets This process controls information related to costs of direct labour, indirect labour and overheads related to them. Product Design This process relates to the products design and manufacturing engineering. Accounting This process controls the Gross Margin generated by individual product line or the product. Once the PCS has been established for controlling the costs, the Manufacturing Accounting System of Seafarer Kayaks can keep track of the costs, generate reports on any variances occurring and post the manufacturing transactions in the general ledger, as per Baker Riddick, (2013). Before proceeding further, it is essential to calculate the standard cost values, including: Cost Reporting This is for assessing the cost to produce the item. Variance Reporting Calculate difference between the actual and standard costs. It is also essential for Seafarer Kayaks to maintain an accurate and complete record of the value of inventory in businesses today. It may become unproductive for the company if excessive inventories are maintained. Following the AASB102 is beneficial for Seafarer Kayaks for controlling the above factors, as per Baker Riddick, (2013). Application of AASB102 AASB102 will help the management of Seafarer Kayaks in maintaining a suitable accounting treatment for its inventory maintenance. The basic issue while maintaining inventory accounts is concerned with the amount of cost which can be recognised as an asset and can be carried forward till the management is able to recover the revenue invested, assert Greuning, Scott Terblanche, (2011). The purpose of this Standard is to provide guidance to the managers in recognising this cost and in distinguishing between the amount as an expense and the amount which has to be written-down as the net realisable value. This Standard applies to all types of inventories, except the: work in progress, especially those covered under construction contracts; financial instruments; biological assets produced through agricultural activities; hence Seafarer Kayaks can make use of this Standard for efficient management of its inventory position. Section (b) Schedule of Cost of Goods Manufactured Seafarer Kayaks while using the manufacturing cost system will debit all the manufacturing costs, including cost of the direct materials, direct labour and the applied manufacturing overheads to the work-in-process account, assert Greuning, Scott Terblanche, (2011). Once the job routine for a specific period is complete, the amounts shown in the job cost sheet will be transferred to the finished goods account from the work-in-process account. To complete the record, a journal entry, as shown below, will be entered: Finished Goods A/c $xxxx Work-in-Process A/c $xxxx This total cost of the materials which is transferred from work-in-process account to finished goods account, during this specific period, will be termed as cost of goods manufactured. At the end of the specified period, the remaining raw material under process of manufacturing will be termed as work-in-process inventory and will reflect under Current Assets in the Balance Sheet. When the next manufacturing period commences, this amount represents as the opening balance under work-in-process account, as per Mudra, (2014). CASE STUDY: See Table-1 in Annexure-1 for the calculations. Schedule of Cost of Goods Sold The sales revenue generated by Seafarer Kayaks less the direct cost of manufacturing the kayaks is termed as the cost of goods sold. Sales Revenue less the cost of goods sold is the gross profit of the company. As per the accepted accounting principles, cost of direct materials, cost of direct labour and the manufacturing overheads are considered for determining the cost of manufactured goods, asserts Mudra, (2014). Cost of goods sold is calculated in this case study has been derived through the use of the following method: (Opening Inventory) + (Cost of Goods Manufactured) (Closing Inventory). CASE STUDY: See Table-2 in Annexure-1 for the calculations. Section (c) Manufacturing overhead are the costs involved in the company's manufacturing operations. It includes all those costs which are incurred during the manufacturing process, including the costs of direct materials, direct labour and other direct expenses. Direct expenses, according to Taylor, (2013), include depreciation on the factory building, tools and equipment and machinery, wages of factory manager, production workers, factory repair and maintenance expenses, insurance and land tax, cost of electricity and gas used in the manufacturing process and the indirect supplies used in the manufacturing process, such as packing material, as per Keown et al, (2012). Certain costs, such as the factory land tax, which is calculated on the basis of the assessed value of the land and has no connection with the units produced, although not directly linked directly to the manufacturing costs, is still considered as direct expenses, says Kurth, (2011). T-Accounts Overhead applied during the year CASE STUDY: See Table-3 in Annexure-1 for the calculations. Actual Indirect Costs and Overhead Costs for the year CASE STUDY: See Table-4 6 in Annexure-1 for the calculations. Over- or Under-applied Overheads CASE STUDY: See Table-5 in Annexure-1 for the calculations. Journal Entry for Differences shown in (iii) CASE STUDY: See Table in Annexure-1 for the calculations. Section (d) Discussing Overheads Manufacturing Overhead Manufacturing or factory overhead of Seafarer Kayaks pertains to those manufacturing expenses which are apart from the cost of the direct materials and direct labour used in the manufacturing process, explains Kurth, (2011). Preliminary / Estimated Overhead Since the expenses have to be booked under different specified accounting heads as soon as they are incurred, management of Seafarer Kayaks cannot wait till the end of the specific manufacturing period to decide what will be the exact manufacturing overhead costs. Hence, as per the prevalent norms in all manufacturing entities, the management has to work on the basis of estimates which are based on past working capabilities and on future expectations, assert Marchildon McDowall, (2013). These are termed as Preliminary or Estimated Overheads. Applied Overhead Now, as the production process goes on, the accounts department in Seafarer Kayak will begin posting the actual manufacturing overhead expenses in the books of accounts on the basis of the actual number of machine hours put-in by the workers and multiplying the number by the hourly rate fixed, as cited by Marchildon McDowall, (2013). This amount will be considered as the company's "applied overhead and will be used for determining the cost of goods sold. Difference between Over-applied Under-applied Overheads When the preliminary or estimated estimates of the overhead expenses differs from the actual expenses incurred by Seafarer Kayaks, the resultant difference is termed as over-applied overhead in case the estimates exceed actual overhead expenses or under-applied overhead in case the estimates fall short of the actual overhead expenses, as detailed by Greuning, Scott Terblanche, (2011). Implications of Over-applied and Under-applied Overheads In the account books of Seafarer Kayaks, the actual overhead expenses incurred are debited and the applied overhead expenses are credited at the time of estimation. In case the Manufacturing Overhead A/c of Seafarer Kayaks shows a credit balance at the end of the specific manufacturing period, it shows that the overhead expenses have been over-applied. In case the Manufacturing Overhead A/c of Seafarer Kayaks shows a debit balance at the end of the specific manufacturing period, it shows that the overhead expenses have been under-applied. On the basis of this conclusion, the management of Seafarer Kayaks will, at the end of the income year, will know how the estimated manufacturing overhead expenses have performed in comparison to the actual manufacturing overhead expenses. This proves beneficial for the management while setting estimates for the future, as detailed by Greuning, Scott Terblanche, (2011). Section (e) Standard Costing System For a company such as Seafarer Kayaks, the process of applying Product Costing has a significant role in its manufacturing performance. Hence, it is imperative for you to make a decision about the process you want to use for your Manufacturing Accounting System. The decision can be between Standard Costing and Actual Costing Methodology. I would advise that you choose the Standard Costing Systems for your manufacturing accounting process. I would also suggest that you set a Standard Cost Component Value System for the Kayaks that you produce. Detailing the Standard Costing System Please note that the Standard Costing System uses the practice estimating the costs and eventually substituting these by the actual costs in the accounting books after a specific period, which should usually be on Quarterly basis, as explained by Yona, (2011). After every quarter the periodical variances should be evaluated so as to calculate difference between the estimated and actual costs. In this system, you will be required to commence the manufacturing process with predetermined standard costs of raw material, direct labour and manufacturing overheads, asserts Yona, (2011). You will use these predetermined standard costs for evaluating your Cost of Goods Sold as well as inventories. At the end of the quarter, in case the actual standard costs are varying slightly from the predetermined standard costs, you can assign the resultant variance to the cost of goods sold amount. In case the variance amount is high, it should distributed on a prorate basis between the inventory value a nd the cost of goods sold, says Taylor, (2013). Thus, you can understand from the above, that Standard Costing System involves: Ascertaining and using Standard Costs. Recording of the actual costs. Comparing the actual costs with standard costs to find the variance. Analysing the variance. Appropriately adjusting the variance as per requirement. Advantages of Standard Costing You will find that Standard Costing System has the following advantages: It serves as a guide for the managers in the process of formulating production policies and deciding the sale prices. Managers can exercise better cost control in case the process is reviewed at regular intervals and analysed for improving the costing of the products leading to reduced investment. Managers can investigate and take corrective action on the basis of the variance as its regular measurement helps in detecting inefficiencies and mistakes. The predetermined standard costs are useful in planning and budgeting exercises undertaken by the managers. It improves the production efficiency and ultimately leads to reduction in costs, thereby increasing your profits. A timely implementation of the Standard Costing System leads to cost saving as frequency of the costing system can be reduced. Effective setting up of costing standards for individual cost centres for the supervisors and the executives allows each cost centre to know the limits which they need to maintain for their Standards. The system will assist the managers in preparing their Profit and Loss Accounts quickly for those short periods for which they would like to know the trend of their department and the help it can provide to the management in taking decisions for the future course of action. Standard costing can also be used by you for valuation of inventory. Once the inventory has been valued at its standard cost, chances of fluctuation of profit can be reduced even if different methods of valuations are adopted. Labour efficiency can be enhanced as this system makes executives as well as the management cost-conscious thereby increasing production efficiency as well, as detailed by Mudra, (2014). Disadvantages of Standard Costing Like every system, this too has its disadvantages: The system is costly as it involves a high degree of technically skilled staff. Organisations with limited financial resources cannot sustain it. The variances can only be put to advantage if the executives take action of actually controlling them. This requires fixing up responsibilities. Standards need periodic revisions as they tend to change with the change in the financial conditions and market environments. Such revision of standards can create problems, particularly if inventory adjustments are not controlled. Standards can either be too rigid or too liberal as these are based on the past results of the averages. Hence, in case the standards have been set very high, this can adversely affect the morale of the management and the motivation factor of the employees, as explained by Mudra, (2014). References Baker, H.K. and Riddick, L.A. 2013. International Finance: A Survey. OUP USA, Oxford. Greuning, H., Scott, D. and Terblanche, S. 2011. International Financial Reporting Standards: A Practical Guide. World Bank Publications, Washington DC. Keown, A.J., Martin, J.D., Petty, J.W. and Scott, D.F. 2012. Financial Management: Principles and Applications (10th ed). Pearson Education India, New Delhi. Kurth, S. 2011. Discuss covered interest rate parity (CIRP) with reference to foreign exchange market efficiency. GRIN Verlag, Norderstedt. Marchildon, G.P. and McDowall, D. 2013. Canadian Multinationals and International Finance. Routledge, New York. Mudra, J. 2014. International Financial Management (12th ed). Cengage Learning, Stamford, CT. Taylor, M.P. 2013 Purchasing Power Parity and Real Exchange Rates. Routledge, Oxon. Yona, L. 2011. International Finance for Developing Countries. Author House, Keynes.

Free free essay sample

In these days of hip-hop-heavy radio, it is nice to see that there are still some artists around who remember the fine craft of cutting perfect pop records. The latest effort by Belinda Carlisle, Live Your Life Be Free showcases her knack for melodies, harmonies, and hooks. She has not strayed from the gold and platinum sound of her earlier Belinda, Heaven On Earth, and Runaway Horses albums, and this successful formula need not be tampered with. As usual, hits abound. The first single, Do You Feel Like I Feel?, percolates to a dark dance groove while exploring the insecurities of love. The anthemic Live Your Life Be Free title track rallies listeners to take control of unrequited romantic relationships. On the pretty Half The World, Carlisles soft side emerges, as she yearns for her hearts desire many miles away. Whats most noticeable on Live Your Life Be Free is the rebellious, fun, power pop reminiscent of Carlisles earlier work as leader of the early-eighties girl group, the Go-Gos. We will write a custom essay sample on Free or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Youre Nothing Without Me, Little Black Book, and Love Revolution all devilishly praise womens power to make men go crazy, while I Plead Insanity admits that women can lose their heads just as easily. Like the Go-Gos, Carlisle is a mix of attitude and vulnerability, and the result is an album full of songs which celebrates the pleasant intricacies of love. Belinda Carlisle has consistently turned out excellent pop albums and this 11-song collection is no different; every cut is a melodic treasure. Good pop music is certainly hard to come by nowadays. A gem like this, though, more than compensates for any lack of radio exposure. Live Your Life Be Free , and buy this album, be satisfied. n

Kentucky Senator Rand Pauls Plan To Sue The President Over

Kentucky Senator Rand Pauls Plan To Sue The President Over Kentucky Senator Rand Paul's Plan To Sue The President Over Implementation Of The Patriot Act – Article Example Senator Rand Paul plans to Sue the President Senator Rand feature as one of the latest politician to join an increasing crowd of Tea Party activists in opposition of call surveillance program by the US federal governmental agencies. Call surveillance program, which was brought into effect by the Foreign Intelligence Court, is a program that collects phone-call records in America. The leading governmental actors involved in implementing the program are National Security Agency (NSA) and the Federal Bureau of Investigation (FBI). Both actors play a significant role in conducting national and international intelligence collection as a means of securing America from domestic and external acts of aggression and terrorism. Apart from the two agencies mentioned above, there are other non-governmental stakeholders including the Foreign Intelligence Surveillance Court. This court comprise of a 15-judge bench mandated to handle cases revolving around international intelligence programs. In 200 6, this non-governmental actor authorized the use of Call Surveillance by American federal government. Based on the article, it is undeniable that the senator’s case falls under the larger issue of freedom restriction and extra-judicial killings. Similar to Rand’s case, all other stakeholders making the increasing plaintiffs team are concerned about the legality of conducting targeted drone killings, especially when call surveillance features as the basis of justifying such actions.Conventionally, every story contains multiple sides. Plaintiffs opposing implementation of call surveillance program claims that the federal government is stepping out of its constitutional mandates. Rand Paul argues that the program is unconstitutional and violates certain clauses of the laws, especially the Fourth Amendment. On the contrary, the defendant, in this case the Obama’s administration, claims that the program is legal based on the previous ruling by the Foreign Intelligen ce Surveillance Court. With respect to stages of policy processes, the call surveillance program is currently in the implementation step. This is based on the fact that the FBI and NSA are currently using the program in conducting its investigations, both at domestic and international levels. The Justice Department has already issued orders directing phone companies to record all phone calls. After reading the news article, I am of the opinion that the call surveillance program violates fundamental rights of American citizens. The fact that the Justice Department have appealed earlier ruling by the Supreme Court indicates that recording of phone calls lies contrary to certain inherent amendments in American constitution. In this regard, it is undeniable that there are no missing facts about the case because all plaintiffs are presenting their argument from similar perspectives. Work CitedSavage, Charlie. (February 12, 2014). Rand Paul Files Lawsuit over N.S.A. Call Surveillance. The New York Times. Web February 22, 2014. nytimes.com/2014/02/13/us/politics/rand-paul-files-lawsuit-over-nsa-call-surveillance.html?_r=0

Discussion - Pandemics and Epidemics Essay Example | Topics and Well Written Essays - 250 words

Discussion - Pandemics and Epidemics - Essay Example Since then, various different types of H1N1 viruses have been causing pandemics across globe. It is caused by virus which spread fast. It can be spread by coughing or sneezing and therefore everyone is at risk. The major methods used for prevention is keeping nose and mouth covered with disinfectant cloth. It is advisable to keep indoor when pandemics occur. Schools are closed and avoid going to public places where one is more at risk. Anti vital drugs are also used during influenza pandemics which help to cope with disease. During pandemics, it is important that you build up your resistance through proper eating and nutritious intake of vitamins. Lots of boiled and filtered water should be taken. Indeed, total mortality rates of pandemics have huge adverse impact on population and health initiatives must be planned for such eventualities so that advance knowledge can restrain its spread to some