Wednesday, December 25, 2019

Mandatory Vaccination Program For Children - 1379 Words

Unlike many provinces in Canada, Alberta does not have a mandatory vaccination program for children. A mandatory vaccination program is needed in Alberta as it would not only reduce the number of infections caused by various diseases, but it would also force parents to vaccinate their children, keeping their children and the people around their children safe from infection. A chief of medical disease states that, â€Å"several studies showed that states or districts that allow philosophical exemptions to mandated vaccines have higher rates of vaccine preventable diseases† (qtd. in Offit). Therefore, if parents are forced to vaccinate their children it would ensure that their children are kept safe from diseases and would also lower the overall rate of infection by diseases in Alberta. If a mandatory vaccination program was initiated in Alberta it would also crush many controversies and myths that have circulated in the media and the public. This is because if parents were for ced to vaccinate their children then they would witness firsthand how none of these myths are caused by vaccines. Some of these myths include: Vaccines cause autism, multiple vaccines can increase the risk of harmful side effects, and vaccinations can cause infant death syndrome (â€Å"What Are Some Myths†). Furthermore, Studies have shown that vaccines decrease mortality and infection rates among the general population and also have shown that vaccines are more effective at preventing mortality if vaccines areShow MoreRelatedPros And Cons Of Vaccination1665 Words   |  7 PagesVaccinations, Worth A Shot! Mandated Vaccinations are a huge argument right now because of health and disease issues. There are people on both sides of this argument. Some people are against vaccinating their children because they feel they are being forced to have their child get vaccinated. While some people feel the need that vaccinations are important to protect themselves from any illness or diseases. Vaccinations should be mandatory for all schools and health care purposes. For one, peopleRead MoreImmunizations And Vaccinations : A Hot Topic1426 Words   |  6 Pages Immunizations and Vaccinations: A Hot Topic Crystal L. Clauser Frostburg State University Immunizations and Vaccinations: A Hot Topic In the United States, the childhood immunization schedule recommends that children receive approximately 15 vaccinations by 19 months of age, and it specifies ages for administration of each vaccination dose (Luman, Barker, McCauley, Drews-Botsch, 2005, p. 1367). According to the Centers for Disease Control and Prevention, a vaccine is a product thatRead MoreYes or No to Mandatory Vaccinations Essay832 Words   |  4 PagesYes or No to Mandatory Vaccinations Should vaccinations be mandatory for children entering school? At the present time, all fifty states in the United States require children entering public school to be vaccinated. However, no federal vaccination laws exist (ProCon.org, Children Vaccinations, Did you know?). Many parents hold religious beliefs against vaccination. Forcing such parents to vaccinate their children would violate the First Amendment, which guarantees citizens the right toRead MoreHPV: The Most Common Sexually Transmitted Infection Essay1539 Words   |  7 Pageslegislators have being working to pass laws to require HPV vaccination for young girls before they enter school (Javitt, Berkowitz, Gostin, 2008). Case Study 6.3 Summary In a state with high rates of cervical cancer and a low rate of HPV vaccination, a public health director has some decisions to make (Shi Johnson, 2014). The state health department was given two options to help increase HPV vaccination rates: 1) require HPV vaccination for entrance into school for girls 11-12 years old, or 2)Read MoreVaccinations Should Be Mandatory Vaccinations1495 Words   |  6 PagesThe government should mandate vaccinations, and although it would sacrifice the liberty and choice for public health it would keep the well-being and health of everyone much more safe and away from the risk of disease. Most people agree that vaccinations should be mandated because of how being vaccinated keeps people safer in public environments since being vaccinated helps stop diseases from being spread, as proven by science, but people who do not agree with vaccination mandation most of the timeRead MoreIntroduction. The Very Controversial Issue Being Discussed956 Words   |  4 Pagesbeing discussed in this debate is the question should vaccinations such as HPV be mandated for teenage girls? Two different views are offered. This controversy began when the issue was introduced to the real world in 2006. The FDA announced a prophylactic vaccine against 4 strains of HPV. Most importantly is the fact that this vaccination has about a 70% protection against cervical cancers linked to HPV. More CDC recommends routine vaccination for 11-12-year-old girls. It also recommends 13-26-year-oldRead MoreChildren Should Not Receive Scheduled Vaccinations1508 Words   |  7 PagesChildren are a vulnerable group within a population with respect to diseases, which then increases their susceptibility to various illnesses, as adults generally have a stronger immune system as compared to children. Steens, Beasley, Tsui, and Lee (1975) argued that children are more prone to be a carrier of diseases than adults (as cited in Anderson and May, 1985). With that being said, the focus remains on vaccinating children as the majority are in school for a great amount of time where theyRead MoreVaccines : Harmful Or Helpful?905 Words   |  4 Pagesfew harmful ingredients found in many different vaccinations. A vaccine is a medical injection meant to promote the body’s natural construction of certain antibodies that ultimately prevent or control certain diseases in the body, such as the flu or chickenpox. Vaccines are controversial because of the harmful side effects, contradicting medical research, and mandatory government regulated vaccines. Firstly, vaccines are especially harmful to children. A person receives vaccines throughout their entireRead MoreMandatory Vaccination, and the High Risk of Vaccine-preventable Disease (VPD) to the Vaccine Refusal.1361 Words   |  6 PagesVaccinations demonstrate the benefits of preventing suffering and death from infectious diseases. According to the Centers for Disease Control and Prevention (CDC), Vaccinations were approved as a number one on the list of the Ten Great Public Health Achievements for the United States from 1900 to 1999. If a critical number of people within a community are vaccinated against a particular illness, the entire group becomes less likely to get the disease. This protection is called community, or herdRead MoreFederal And State Governments Should Not Mandatory Vaccination Of Adult Citizens762 Words   |  4 Pagesrequire vaccination of adult citizens. However, the Centers for Disease Control and Prevention (CDC) recommend certain vaccinations for adul ts. An employee may require immunizations as a condition of employment (i.e. US military and healthcare workers). In addition, the CDC recommends certain vaccinations for teens and college students that attend school as a means to curtail the spread of highly communicable diseases such as meningitis. Finally, the federal government imposes vaccination requirements

Tuesday, December 17, 2019

Why Fossil Fuels Are Not Only Bad - 1111 Words

Why Fossil Fuels Are Not Only Bad, But Not Good Enough Coal, petroleum, natural gas. Together, they are the producers of approximately eighty percent of the world’s energy, and, according to the US Energy Information Administration, are predicted to remain as such throughout the early to-mid twenty-first century (EIA 6). Yet there are far more efficient fuels options than these, as the profound xkcd cartoon to the right suggests, and these options do not involve polluting the atmosphere, exacerbating climate change, or contaminating marine life with black goo. Additionally, fossil fuels are nonrenewable resources, and by definition cannot be expected to last forever. They are simply not a feasible long-term option. Therefore, rather than merely limit the use of fossil fuels, world policymakers should put as much effort as possible into developing cleaner, more efficient energy options like nuclear fusion. When fully commercialized, these more potent fuel sources should make fo ssil fuels obsolete by their very presence in the economy. Part 1: Fossil Fuels Are Not Particularly Good at Efficiency First, fossil fuels are much less energy efficient than their domination in the energy market suggests. This fact is best illustrated by comparing the energy densities of the various fossil fuels to those of some alternatives. The energy densities of the different fossil fuels vary by type. Anthracite and bituminous coal, for example, generally release somewhere between 24 and 35Show MoreRelatedDeath By The Human Stupidity1446 Words   |  6 PagesDeath by the human stupidity The burning of fossil fuels, and the use of environmentally harmful warfare, sprays or other substances have caused many issues environmentally, and it’s no surprise so many environmental issues have begun to surface. For instance, the average global temperature has risen roughly 1.33 ÌŠ F, which has caused a plethora of issues in and of itself, the air is becoming more and more dangerous to breath, and the water more dangerous to drink. There are health issues arisingRead MoreThe World s Dependence On Fossil Fuels1706 Words   |  7 PagesDependence on Fossil Fuels Introduction: When you think of fossil fuels what comes to mind? Perhaps you think of the massive oil rigs set up around the world or maybe your mind wonders to how fossil fuels formed in the Earth millions of years ago. Truthfully the full extent of our usage of fossil fuels around the world is widely not realized. Around the Christmas season as you decorate your Christmas trees consider this: if your Christmas tree is artificial then it is likely manufactured with fossil fuelsRead MoreFossil Fuels Advantages And Disadvantages1399 Words   |  6 Pageslong time, fossil fuels. Fossil fuels are an energy source that includes coal, natural gas, and oil. Fossil fuels have been used for a long time because of their energy output. The downside is that is very harmful to the environment, so that is why we have renewable sources that are eco-friendly. Renewable energies still have not won the favor of the crowd because fossil fuel use is still much higher than renewable energy. The topics that will be t alked about is the problem of fossil fuels, advantagesRead MoreFossil Fuels Are Bad For Our Environment889 Words   |  4 Pages Fossil fuels are bad for our environment, and in a economy that is struggling, there is no point in pouring billions of dollars a year into an energy source that is killing our other resources. This kind of spending and reckless destruction of our environment will eventually have to stop. The question is, when it does what will we do? There are many other forms of alternative energy that are accessible to us right now. These energy sources will eventually have to be used in the place of burningRead MorePollution, A Silent Death922 Words   |  4 Pagesall plastic is made from fossil fuels like oil and natural gas. When animals eat plastic they choke on it and eventually die. Producers need to design recyclable packaging to save the water and the animals in it. When people pollute their waterways, they might not understand how bad it is for the environmen t, it doesn’t just release toxins in the water, it also kills the poor animals living in it. Humans need to stop treating the water like it’s a trash bin. While our bad decisions damage our waterRead MoreFossil Fuels And The Modern World1002 Words   |  5 Pagesuses immense amounts of energy that comes, usually, comes from fossil fuels. Fossil fuels are great in the short term for many reasons, but mostly because they are already in use for a majority of the world and they are easily accessible. Unfortunately, the great energy source that is fossil fuels is indirectly destroying the humans’ environment, earth. The burning of fossil fuels, the process where energy is harvested from fossil fuels, releases greenhouse gases. The result of long-term release ofRead MoreNuclear Technology After the World War II Essay938 Words   |  4 Pagescould be used for electricity, as another alternative to fossil fuels. Today, nuclear power has its place in the world, but there is still a lot of controversy over the use of nuclear energy. Things such as the containment of radiation and few nuclear power plant accidents have given nuclear pow er a bad image. However, nuclear power is a reliable source of energy because it has no carbon emissions, energy is available at any time, little fuel is needed for a lot of energy, and as time goes on, it isRead MoreFossil Fuels And Other Power Generates Are Slowly Changing1594 Words   |  7 PagesFossil fuels and other power generates are slowly changing the world. Alternative power sources are slowly becoming more popular in everyday life while the technology progresses. Using these power sources that don’t pollute the atmosphere could be the change in the world that completely changes the way the world uses energy. Engineers and technicians have been producing these alternative ways for years and years. A few, but not limited to consist of: Solar panels, Wind turbines, Wave tech and muchRead MoreAdvantages And Disadvantages Of Fossil Fuels1260 Words   |  6 PagesFossil fuels are hydrocarbons, primarily coal, fuel oil or natural gas, formed from the remains of dead pl ants and animals, and great sources of energy and great sources of pollution. Fossil fuels are used to power a lot of things, including vehicles, heat homes, industries, manufacturing, and for electricity. Primarily used fossil fuels are coal, natural gas, and oil, these fossil fuels are dangerous to the environment. When fossil fuels are burned, it emits harmful gases in the environment likeRead MoreThe United States Uses Fossil Fuels For 81 Percent Of Its998 Words   |  4 PagesThe United States uses fossil fuels for 81 percent of its the total energy. It is estimated that the world will use all of the fossil fuels sometime in the next 50-100 years. Either we need to find a way of slowing down the use of fossil fuels or we need to convert to a new source of energy. Renewable energy is the most viable option because we cannot run out of renewable energy. The convergence of Las Vegas and Google are examples of why, as a country, we need to use more renewable energy. The

Monday, December 9, 2019

Social Gender free essay sample

Gender is a collection of expectations and privileges that is assigned to people of a different sex. Sex is a determination made through the application of socially agreed upon biological criteria for classifying a person as male or female. Everyone can relate to social gender roles and the effect it has on the person we are today. Lorber in Night to his Day: The Construction of Gender says, everyone does gender unknowingly due to it being done so often. Without us recognizing we are shaped and forced into doing gender by others and society. Gender roles give certain people a certain around sorority and social status levels as to males being masculine strong individuals, who brings home the bacon, who are independent and able to take care of the needs of himself and his family. On the other hand females in western society have be seen as being feminine, nurturing, beautiful, loving, takes care of all house duties, and always have a meal prepared for her husband when he is finished his long day at work. We will write a custom essay sample on Social Gender or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Lorber says, In todays society gender roles are drastically changing for men and women. Today fathers are taking care of little children, girls and little boys are wearing unisex clothing and getting the same education, women and men are working at the same Job (336). Dating back to over 100 years ago gender roles and differences have been very strict, we see in todays society that it is drastically changing and that males and females are able to accomplish the same task. Lots of students may have misconceptions on gender in society today. Gender is not always understood due to the drastic change in the roles in society today. It is not always evident how it has an effect on our lives and how it has molded us into the persons we are today. Without knowing many students do gender unknowingly through everyday activities, such as what we wear, how we talk, and the way we act around one another. By freshman students reading Lorbers, Night to his Day: The Construction of Gender it will give them understanding on social gender and how it is changing in society today. Gender before was attached to a person by the way you look, act, and do thing different things. As seen in earlier times, men have worked outside their homes, being the main source of income for their family. As for that they held some of the most powerful positions and Jobs in society, such Lawyer, and politician. Women on the other hand, ruled the home. They were expected to stay home raise children and have an evening meal prepared for or another stereotypical female position. Now females are high ranking officials, judges and are making huge impacts on life today.

Monday, December 2, 2019

The Importance Of Wide Reading For Young eople Essay Sample free essay sample

There is small uncertainty today that immature people read well less than they did in the yesteryear and surely less than they should. The grounds for this point can be found the statistics prepared by the study of Nestle Family Monitor: Young People’s Attitudes towards Reading that has discovered that. among striplings. â€Å"70 % said they would prefer to watch Television or a DVD than read a book† ( National Literacy Trust 2006 ) . Among schoolchildren and pupils. 11 % do non read apart from the school hours. and 26 % think reading is tiring. This raises the inquiry of where we are heading. Television. picture leases. and the Internet are surely good beginnings of information. but will they replace a book? Barely so. Unless one uses the Internet to shop through literature. it will stay merely a vehicle for facts and up-to-date intelligence. Besides. a individual who needs thorough. in-depth research will hold to turn to dependable beginnings of information that are found in books. We will write a custom essay sample on The Importance Of Wide Reading For Young eople Essay Sample or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page This is merely one facet of reading. extremely of import for the younger coevals. Young people besides need to read more since reading fiction will open the manner to the cultural heritage and supply chances to bring forth their ain position of the universe. set up their philosophical place. Reading newspapers and magazines is another of import beginning since it offers childs a opportunity to see what is traveling on in the universe and to anchor their civil and political place in solid facts. Reading does non lose its significance in today’s universe. Adolescents who stay off from this utile chase will happen themselves robbed of the chance to see the universe as it is. to savor the artistic achievements of humanity and to lucubrate a reasoned moral and political place. Through reading. they will be able to counterbalance the insufficiencies of school and college instruction and give themselves a opportunity for a balanced universe mentality. Bibliography Griswold. Wendy. McDonnell. Terry and Nathan Wright. â€Å"Reading and the Reading Class in the Twenty-first Century. †Annual Review of Sociology 31( August 2005 ) : 127-141. National Literacy Trust.Key literacy statistics and marks. 31 Jan. 06 lt ; hypertext transfer protocol: //www. literacytrust. org. uk/Database/stats/keystatistics. hypertext markup language gt ; . National Literacy Trust.Attitudes towards reading – kids and immature people. 31 Jan. 06 lt ; hypertext transfer protocol: //www. literacytrust. org. uk/Database/stats/readchild. hypertext markup language gt ; .

Tuesday, November 26, 2019

Advanced Audit Principles and Practice The WritePass Journal

Advanced Audit Principles and Practice Executive Summary Advanced Audit Principles and Practice Executive SummaryIntroductionOverview of Changes in Audit RegulationsReactions of Audit Firms to Regulatory ChangeEnron and Lehman – A ComparisonDetecting Fraud and ErrorsReporting on Business Going Concern Actions of Arthur Andersen and Ernst Young that could have Avoided Litigation ConclusionsReferencesRelated Executive Summary The recent financial crisis has led to a great deal of discussion about the role of the auditor and whether the increased regulations are now effective in reducing the chance of further difficulties of this type, in the future. By looking at the collapse of both Enron and Lehman Brothers, it can be argued that the ineffectiveness of the auditing profession and, in particular, the lack of independence between Arthur Anderson and Enron, were seen to be critical factors in the downfall of Enron. Bearing this in mind, there have been some fundamental changes to the auditing regulations, in order to rebuild investor confidence and also to ensure that there is much less chance of similar problems occurring, in the future. Introduction The failure of Enron in 2001 resulted in a dramatic shift in the approach to auditing, in the UK (Fazdly Ahmad, 2004). The collapse was largely due to the relationships between Enron and its auditors, where Enron was audited by Arthur Andersen LLP which was Enron’s main client.   Arthur Andersen provided substantial non-audit related services and worked attentively with the management to create procedures for suppressing the real figures for the financial statements. Questions that have arisen following the collapse of Enron and discussion were had over whether or not the auditing undertaken offered the level of certainty that is necessary for an effective economy (Alleyne Howard, 2005). Overview of Changes in Audit Regulations Following on from the collapse of Enron, the UK government established the Coordinating Group on Audit and Audit and Accounting Issues (CGAA) which comprises of high level groups of regulators and ministers looking at auditing. The matter was also deemed to be relevant in the US and, in 2002, legislation came into force in USA, where the Sarbanes-Oxley Act introduced, announcing changes to the regulation of financial practice and corporate governance. It contains 11 titles which aim to protect shareholders and stakeholders from creative accounting, fraud and embezzlement practices in US corporations. The act is monitored by the Securities and Exchange Commission (SEC), and places deadlines for compliance and publishes the rules’ requirements.   The aim of the Act is go through legislative audit requirements and to protect investors by advancing the accuracy and reliability of corporate disclosures. Nevertheless, it covers matters such as launching a public company, accountin g oversight board, audit independence, corporate responsibility and enhanced financial disclosure. The assumption of the Sarbanes-Oxley Act is that the regulations apply equally, as is makes no difference between US and overseas registrants. The CGAA in the UK was set up by the Chancellor of the Exchequer and the Secretary of State for Trade and Industry, and is made up of high level group of regulators and ministers with the authority for managing the review of the regulatory framework. The foremost matters included in the review are audit independence and making recommendations for change. It was noted at the outset that auditing is a vital part of the accounting framework which then sustains the capital markets and legitimises the financial statements.   The main concept is to reassure the shareholders and stakeholders that the corporation’s financial statements are true and fair. Furthermore, it will add credibility and reliability to the financial statements, meaning that an auditor should be competent and independent. As a result of this, the CGAA has made several significant changes in relation to the rotations of audit partners and key audit staff (Church and Zhang, 2006). There is no obligation for the UK listed companies to change auditors after a number of years in office. Nevertheless, where the same audit engagement partner acts for an audit client, for a protracted period of time, threats are likely to occur, as a result of familiarity (Hussey, 1999). Consequently, the UK regulatory obligations are that, for listed corporations, the audit engagement partner cannot perform for more than seven years and cannot return to that role for further five years. The International Federation of Accountants (IFAC) was also developed as regards to the Code of Ethics for Professional Accountants. This is principally in line with the present UK approach to audit independence, which is directing on the threats to audit independence and the safeguards. Furthermore, audit responsibilities have developed from looking at straight-forward error and giving true and fair audit opinion to the establishment of a value-added services for consumers and regulators; services consist of reporting on internal control deficiencies, identifying business risks and even providing guidance on these risks. Consequently, auditors are expected to be articulated in accounting and reporting standards and requirements, as well as in diverse areas varying from the technological to the legal aspects of business and finance. In this context, pressure on the audit function is increasing, due to audit related corporate failures and new regulations (Dunn, 1996). As part of the review and as a direct result of the collapse of Enron, the concept of auditor independence and the way in which providing non-auditing services impact on the level of independence came under particular scrutiny (IAS Plus 2002). As a result of this, five key areas have been looked at within the area of audit and review of the regulatory framework. This entailed, firstly, the need to increase transparency where disclosure is concerned; secondly, looking at all the potential threats to independent, auditing; thirdly, looking at issues associated with non-auditing services and how they should be managed; fourthly, looking at international variations, recognising that they could create difficulties in harmonisation if not achieved; and finally, the requirement to identify the role of the audit committee within these organisations. The regulatory framework in the UK was therefore developed in a much more robust manner, in order to ensure that the type of close-knit relationship experienced in Enron does not reappear and that organisations are placed under the appropriate level of scrutiny, in terms of their financial activities. This was also recognised to be important, not only from the point of view of achieving genuine independence and robustness within organisations, but also to increase consumer confidence. Moreover, in the current economic crisis, there are concerns that organisations might behave in an unscrupulous manner and therefore developing a regulatory framework which offers security to investors will be a critical part of the long-term recovery of the UK economy (Salter, 2008). Reactions of Audit Firms to Regulatory Change As a result of the changing regulatory structure, clear changes that have emerged within auditing firms, across the UK. Many of these changes have taken place in order to comply with the new regulatory standards. However, by identifying the way in which the auditing firms are changing their working procedure, it is possible to obtain a greater understanding of how influential the recent changes to the auditing practices in the UK have been on the economic recovery (Byrne, 2001). Substantial changes have happened in relation to the operation of auditing firms. The main change is that there is a greater requirement when it comes to auditor independence and this is seen as a crucial solution to the previous problems faced by auditing firms handling the management of an organisation. One of the main findings which emerged in Enron was the fact that the auditing firm Arthur Andersen and was so reliant on Enron for many of its projects and income, that it was not prepared to challenge the directors and was therefore highly unlikely to undertake a full and comprehensive audit. Regulatory changes have stepped in to prevent the amount of non-auditing services reaching such a high level that this type of independence is jeopardised (Collins, 2006). Another issue which has emerged from the regulatory changes is the fact that many auditing firms found themselves in financial difficulties. These firms, therefore, looked at ways of making the auditing process easier by standardising the approach and using common practices which would enable them to use checklists, in order to plan and record the auditing questions. Whilst this was an effective way of operating, in many cases, it did result in a lack of thoroughness. Furthermore, by increasing the level of regulation and the expectations that would emerge from a thorough audit, auditing firms have had to change the fundamental method of operation, to comply with these increased regulatory standards (ACCA, 2010). The regulations not only look at how each individual auditing firm operates but also look at the interaction between the auditing firms and institutions such as the Financial Services Authority, thus requiring a much higher level of interaction between the auditing firm and the large corporation and the FSA, to ensure greater scrutiny of particular accounting practices. The most notable change, however, when it comes to regulations is the replacement of Scheduled 2 of the Companies (Disclosure of Auditor Remuneration and Liability Limitation Agreements), which places a much greater reliance on disclosure relating to non-auditing services, so that issues relating to independence can be more transparently analysed. On the whole, however, it can be seen that auditing firms have looked towards changing their operations, both internally and externally. This is in recognition of the fact that, in order to achieve economic recovery, it is necessary for the public and investors to be able to trust the auditing profession to give a true and accurate reflection of the financial statements within a particular organisation. By recognising that the FSA has become much more involved in the interaction between auditing firms and the regulators, this has required auditing firms to become much more transparent in their operations, both as a result of regulatory changes, but also as a result of changing markets demands (Sukhraj, 2010). Further changes have been made as a result of the Companies Act 2006 which requires greater disclosure of financial statements and, in particular, areas such as the level of director remuneration and a more thorough statement from the auditors in relation to the contents of the financial statements. All of these changes have had a fundamental impact on the work of the modern day auditor. Enron and Lehman – A Comparison Enron and Lehman Brothers proved that corporate governance is vital to successful business and social welfare and after Enron filed for Chapter 11 bankruptcy, in 2001, further evidence appeared of corporate governance weaknesses and fraudulent activities. It is recognised that shareholders and stakeholders can be corrupted by a firm’s status and success; however, according to economic and finance theory, this should not happen due to them being rational economical agents. A serve lack of transparency in Enron’s balance sheets meant that no one was aware of this and other off-balance-sheet liabilities, until it was too late (The Economist, 1 November 2001). The main accusation covered fraud and material misstatement in the company’s financial reports. Even though Enron’s annual reports indicated financial prosperity, it was clear that Enron’s management knew a lot more than it was letting on (Kroger, 2004). Ultimately, the fundamental reason behind t he collapse of Enron was on account of deceiving financial statements, as they modified the data to show a successful performance. Enron was audited by Arthur Andersen, for over 20 years, and it was responsible for verifying that the financial statements were true and fair, as well as providing credibility and assurance for the shareholders and stakeholders (Fusaro and Miller, 2002). Although lack of audit independence was considered to have an impact on the collapse of both Enron and Andersen, the latter also provided internal, external and consulting services, where 70 % of the work was non-audit related. Previous Andersen staff had worked for Enron, as well, and the relationship between the consumer and auditor was too informal. There was no audit rotation, because Anderson had been working with the same client, for over 20 years, this familiarity was a particular threat to their independence. It was also argued that this would increase the level of self-interest threats. Arthur Andersen provided internal audit services to Enron, as well as external; therefore, this influenced the audit independence and integrity, as the duties of the external auditor are to review the internal auditor’s work and form an opinion, and based on that, Andersen refused to acknowledge the fraud and manipulation, while giving a true and fair review (McLean and Elkind, 2003). Lehman Brothers had fragile corporate governance arrangements which failed to safeguard it against even moderate risk taking and this was seen to be central to the collapse (Porter et. Al. 1996). The fundamental reason for the failure was the misconduct of the audit firm which was Ernst Young and the work of the board in conjunction with the auditors. The similarities between the collapse of Enron and the collapse of Lehman Brothers could be seen in the areas of audit risk and auditors giving incorrect audit reports.   Lehman Brothers filed for many reasons, corporate governance failures were the most important, especially risk management. Lehman Brothers failure and other failures that happened in the financial crisis will, in turn, spawn a new wave of corporate governance (Greer Tonge, 2006). Detecting Fraud and Errors A key question which has emerged from both the collapse of Enron and Lehman is to expand the role of the auditor when it comes to detecting fraud, within the organisation. Investors may well believe that the auditors should in fact be in a position where they are required to investigate and identify any potential, fraud that may exist within the financial position of a particular company; however, the matter is not so clear when specific auditing requirements are looked at (Cosserat 2004). This distinction can be seen as the expectation gap which exists between what the public and investors believe that the auditors are doing and what they are actually required to do. ISA 240 which looks at the auditors’ responsibility to consider fraud in the audit of financial statements clearly indicates that it is the responsibility of the management team to deal with issues relating to fraud, by establishing control systems within the internal accounting processes that would detect fraud (HM Treasury, 2010). The auditor simply has the role of establishing that no material level of fraud has been omitted from the financial statements and is not responsible for the prevention of fraud, in the first place, but rather insuring that any instances of fraud are accurately reported to the public. This simple distinction is particularly important when it comes to public perceptions, and although auditing practices are seen to be linked to the collapse of Enron and Lehman Bros, the r eality is that the management teams need to take an increased level of responsibility and it cannot simply be said that the auditors failed in their duty. Reporting on Business Going Concern As noted in previous sections of this report, an audit report on financial statement does not necessarily provide a full and frank disclosure of the position of the organisation. However, the precise role of the auditors has been somewhat muddied and one particular criticism which has emerged following the high-profile collapse of Enron and that of Lehman Bros was the lack of going concern opinion being presented by Arthur Andersen when auditing Enron for the last time (Porter, 1997). Regulatory changes now require auditors to â€Å"perform audit procedures designed to obtain sufficient appropriate audit evidence that the event at the date of the auditors report that may require adjustment of, or disclosure in, the financial statements have been identified† (Auditing Practices Board, 2004, p. 3). This discussion of going concern reporting can therefore be seen to be inherently important to the role of the auditor when identifying a threat to the solvency of a company. The role of the auditor is to identify that the financial statements have been prepared in a way that involves consistently applying accounting policies and that any judgements made as a result of management understanding has been done in a reasonable and prudent manner. It does not require a statement as to whether or not the business is likely to remain solvent over a prolonged period of time and a lack of going concern statements presented on behalf of Enron was potentially a real negative, in terms of the role of the auditors in this large organisation (Swartz and Watkins, 2004). In the case of Enron, it could be argued that the collapse of the organisation was as a result of poor managerial decisions and not necessarily as a result of fraud and error and therefore it is questionable whether the auditors would have a role in identifying the underlying problem. Despite this, there is a strong argument to suggest that had the auditors been required to give a going concern statement, it may have been possible that the investors were alerted to the problems within Enron, at a much earlier date (Venuti et. al 2002). Actions of Arthur Andersen and Ernst Young that could have Avoided Litigation Both auditing companies suffered substantial problems as a result of the collapse of Enron and Lehman Bros. In the case of Arthur Andersen, its role in failing to identify the problems within Enron could have been seen as fundamental to its ultimate collapse, with Ernst Young being charged for professional negligence, as a result of its role in the Lehman collapse (Ruddock et. Al 2004). This presents a potentially difficult situation for auditing companies and the discussion of what Arthur Andersen and Ernst Young could have done differently has been the subject of much recent debate. Conclusions One particularly obvious issue that has arisen during the analysis of how Enron failed is the fact that its auditor, Arthur Andersen, gained a large amount of revenue from Enron in relation to non-auditing services. Therefore, by allowing itself to become so reliant on Enron, Arthur Andersen put its auditing team in such a situation that it was unlikely to be able to undertake its activities with sufficient independence. The individual auditors themselves were, therefore, under an almost impossible level of pressure to keep the directors of Enron happy and also to ensure that they used their subjective abilities, so as to maintain the strength of relationships between the entities (Vanasco et al 1997). Similar problems were seen to be present regarding Ernst Young, and its relationship with Lehman Bros. Although the collapse of Lehman Brothers did not destroy Ernst Young, it certainly had a negative impact, with Ernst Young having to fight its corner in the US Supreme Court. When looking at the collapse of Lehman Brothers, however, it was found by the Supreme Court that Lehman Bros did not in fact violate accounting rules; therefore, whilst there were some questionable practices being undertaken by the management team at Lehman Brothers, this was not sufficient to require the auditors to behave in a different manner or to have reported differently. It seemed, therefore, that Ernst Young had done nothing wrong, but a lack of thoroughness in its audit and the reputational damage that the collapse did to the accountants was not helpful to the longevity of the firm, going forward (Tackett et al 2004). References ACCA, 2010,  Value regained: restoring the role of audit in society (1-10),  viewed April 12th  2011, Alleyne, P. Howard, M. (2005). An exploratory study of auditors’ responsibility for fraud detection in Barbados. Managerial Auditing Journal. 20(3):284-303 Auditing Practices Board, 2004  International Standard on Auditing (UK and Ireland)  560: Subsequent Events. London: APB Byrne, P (2001)  Auditor independence: an update  (Online) Available at: accaglobal.com/archive/2888864/3124 Collins, D. (2006).  Behaving Badly: Ethical Lessons from Enron. Dog Ear Publishing, LLC Cosserat G, W. (2004)  Modern Auditing; Chichester England, John Wiley Sons Ltd Church, B, K, Zhang, P (2006)  A Model of Mandatory   Auditor   Rotation   (online) Available at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=874884 Dunn, J (1996)  Auditing Theory and Practise, 2nd edition, Essex, England Pearson Education Limited Fazdly, M. Ahmad, Z. (2004). Audit expectation gap. Managerial Auditing Journal. 19:897-915 Fusaro, P. and Miller, R. (2002). What Went Wrong at Enron: Everyones Guide to the Largest Bankruptcy in U.S. History. John Wiley Sons Greer L Tonge, A (2006)  Ethical foundations: a new framework for reliable financial reporting Business Ethics: A European Review, Vol 15 Issue 3, Page 259–270 HM Treasury, 2010.  A new approach to financial regulation: judgement, focus and stability. London: The Stationery Office Hussey, R (1999)  The Familiarity Threat and Auditor Independence, Vol. 7 Issue. 2 pg 190-197  Corporate Governance,  Blackwell Publishing IAS Plus (2002)  Principles of Auditor Independence and the Role of Corporate Governance in Monitoring an Auditor’s Independence Available at: iasplus.com/iosco/iosco2.pdf Kroger, J, R, (2004)  Enron, Fraud and Securities Reform: An Enron Prosecutors Perspective.  University of Colorado Law Review, Available at SSRN: http://ssrn.com/abstract=537542 McLean, B. and Elkind, P (2003). The Smartest Guys in the Room. New York: Portfolio Trade Porter, B., Simon, J Hatherly, D., (1996),  Principles of External Auditing, John Wiley Sons Ltd Porter, B. (1997). Auditors’ responsibilities with respect to corporate fraud: a controversial issue, in Sherer, M. and Turley, S. (Eds), 3rd ed., Current Issues in Auditing, Paul Chapman   Publishing. London, Ch. 2:31-54. Ruddock, C. M. S, Taylor, S. J, Taylor, S. L., (2004) Non-Audit   Services and Earnings Conservatism: Is Auditor Independence Impaired? Available at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=303343 Salter, M. (2008). Innovation Corrupted: The Origins and Legacy of Enrons Collapse. Harvard University Press. Sukhraj, P 2010. Thinking about disclosure.  Accountancy Magazine, February, p. 22–23. Swartz, M. and Watkins, S (2004). Power Failure: The Inside Story of the Collapse of Enron. Broadway Business Tackett, J Wolf, F, Claypool, G (2004)  Sarbanes-Oxley and Audit Failure; A critical Examination, Managerial Auditing Journal, Volume 19, Issue 3 Vanasco, R, R, Skousen, C, R Santagato, L, R (1997)  Auditor Independence: An International Perspective, Managerial Auditing journal, Vol 12 Issue 9 Venuti, E; Holtzman, M. P, and Basile, A, 2002,  Due professional care in cases of high engagement risk.  CPA Journal. Vol. 72, no. 12

Saturday, November 23, 2019

Biography of Ernest Hemingway, Journalist and Writer

Biography of Ernest Hemingway, Journalist and Writer Ernest Hemingway (July 21, 1899–July 2, 1961) is considered one of the most influential writers of the 20th century. Best known for his novels and short stories, he was also an accomplished journalist and war correspondent.  Hemingways trademark prose style- simple and spare- influenced a generation of writers. Fast Facts: Ernest Hemingway Known For: Journalist and member of the Lost Generation group of writers who won the Pulitzer Prize and Nobel Prize in LiteratureBorn: July 21, 1899 in Oak Park, IllinoisParents: Grace Hall Hemingway and Clarence (Ed) Edmonds HemingwayDied: July 2, 1961 in Ketchum, IdahoEducation: Oak Park High SchoolPublished Works: The Sun Also Rises, A Farewell to Arms, Death in the Afternoon, For Whom the Bell Tolls, the Old Man and the Sea, A Moveable FeastSpouse(s):  Hadley Richardson (m. 1921–1927), Pauline Pfeiffer (1927–1939), Martha Gellhorn (1940–1945), Mary Welsh (1946–1961)Children: With Hadley Richardson: John Hadley Nicanor Hemingway (Jack 1923–2000); with Pauline Pfeiffer: Patrick (b. 1928), Gregory (Gig 1931–2001) Early Life Ernest Miller Hemingway was born on July 21, 1899 in Oak Park, Illinois, the second child born to Grace Hall Hemingway and Clarence (Ed) Edmonds Hemingway. Ed was a general medical practitioner and Grace a would-be opera singer turned music teacher. Hemingways parents reportedly had an unconventional arrangement, in which Grace, an ardent feminist, would agree to marry Ed only if he could assure her she would not be responsible for the housework or cooking. Ed acquiesced; in addition to his busy medical practice, he ran the household, managed the servants, and even cooked meals when the need arose. Ernest Hemingway grew up with four sisters; his much-longed-for brother did not arrive until Ernest was 15 years old. Young Ernest enjoyed family vacations at a cottage in northern Michigan where he developed a love of the outdoors and learned hunting and fishing from his father. His mother, who insisted that all of her children learn to play an instrument, instilled in him an appreciation of the arts. In high school, Hemingway co-edited the school newspaper and competed on the football and swim teams. Fond of impromptu boxing matches with his friends, Hemingway also played cello in the school orchestra. He graduated from Oak Park High School in 1917. World War I Hired by the Kansas City Star in 1917 as a reporter covering the police beat, Hemingway- obligated to adhere to the newspapers style guidelines- began to develop the succinct, simple style of writing that would become his trademark. That style was a dramatic departure from the ornate prose that dominated literature of the late 19th and early 20th centuries. After six months in Kansas City, Hemingway longed for adventure. Ineligible for military service due to poor eyesight, he volunteered in 1918 as an ambulance driver for the Red Cross in Europe. In July of that year, while on duty in Italy, Hemingway was severely injured by an exploding mortar shell. His legs were peppered by more than 200 shell fragments, a painful and debilitating injury that required several surgeries. As the first American to have survived being wounded in Italy in World War I, Hemingway was awarded a medal from the Italian government. While recovering from his wounds at a hospital in Milan, Hemingway met and fell in love with Agnes von Kurowsky, a nurse with the American Red Cross. He and Agnes made plans to marry once he had earned enough money. After the war ended in November 1918, Hemingway returned to the United States to look for a job, but the wedding was not to be. Hemingway received a letter from Agnes in March 1919, breaking off the relationship. Devastated, he became depressed and rarely left the house. Becoming a Writer Hemingway spent a year at his parents home, recovering from wounds both physical and emotional. In early 1920, mostly recovered and eager to be employed, Hemingway got a job in Toronto helping a woman care for her disabled son. There he met the features editor of the Toronto Star Weekly, which hired him as a feature writer. In fall of that year, he moved to Chicago and became a writer for  The Cooperative Commonwealth, a monthly magazine, while still working for the Star. Hemingway, however, longed to write fiction. He began submitting short stories to magazines, but they were repeatedly rejected. Soon, however, Hemingway had reason for hope. Through mutual friends, Hemingway met novelist Sherwood Anderson, who was impressed by Hemingways short stories and encouraged him to pursue a career in writing. Hemingway also met the woman who would become his first wife: Hadley Richardson. A native of St. Louis, Richardson had come to Chicago to visit friends after the death of her mother. She managed to support herself with a small trust fund left to her by her mother. The pair married in September 1921. Sherwood Anderson, just back from a trip to Europe, urged the newly married couple to move to Paris, where he believed a writers talent could flourish. He furnished the Hemingways with letters of introduction to American expatriate poet Ezra Pound and modernist writer Gertrude Stein. They set sail from New York in December 1921. Life in Paris The Hemingways found an inexpensive apartment in a working-class district in Paris. They lived on Hadleys inheritance and Hemingways income from the Toronto Star Weekly, which employed him as a foreign correspondent. Hemingway also rented out a small hotel room to use as his workplace. There, in a burst of productivity, Hemingway filled one notebook after another with stories, poems, and accounts of his childhood trips to Michigan. Hemingway finally garnered an invitation to the salon of Gertrude Stein, with whom he later developed a deep friendship. Steins home in Paris had become a meeting place for various artists and writers of the era, with Stein acting as a mentor to several prominent writers. Stein promoted the simplification of both prose and poetry as a backlash to the elaborate style of writing seen in past decades. Hemingway took her suggestions to heart and later credited Stein for having taught him valuable lessons that influenced his writing style. Hemingway and Stein belonged to the group of American expatriate writers in 1920s Paris who came to be known as the Lost Generation. These writers had become disillusioned with traditional American values following World War I; their work often reflected their sense of futility and despair. Other writers in this group included F. Scott Fitzgerald, Ezra Pound, T.S. Eliot, and John Dos Passos. In December 1922, Hemingway endured what might be considered a writers worst nightmare. His wife, traveling by train to meet him for a holiday, lost a valise filled with a large portion of his recent work, including carbon copies. The papers were never found. Getting Published In 1923, several of Hemingways poems and stories were accepted for publication in two American literary magazines, Poetry and The Little Review. In the summer of that year, Hemingways first book, Three Stories and Ten Poems, was published by an American-owned Paris publishing house. On a trip to Spain in the summer of 1923, Hemingway witnessed his first bullfight. He wrote of bullfighting in the Star, seeming to condemn the sport and romanticize it at the same time. On another excursion to Spain, Hemingway covered the traditional running of the bulls at Pamplona, during which young men- courting death or, at the very least, injury- ran through town pursued by a throng of angry bulls. The Hemingways returned to Toronto for the birth of their son. John Hadley Hemingway (nicknamed Bumby) was born October 10, 1923. They returned to Paris in January 1924, where Hemingway continued to work on a new collection of short stories, later published in the book In Our Time. Hemingway returned to Spain to work on his upcoming novel set in Spain: The Sun Also Rises. The book was published in 1926, to mostly good reviews. Yet Hemingways marriage was in turmoil. He had begun an affair in 1925 with American journalist Pauline Pfeiffer, who worked for the Paris Vogue. The Hemingways divorced in January 1927; Pfeiffer and Hemingway married in May of that year. Hadley later remarried and returned to Chicago with Bumby in 1934. Back to the U.S. In 1928, Hemingway and his second wife returned to the United States to live. In June 1928, Pauline gave birth to son Patrick in Kansas City. A second son, Gregory, would be born in 1931. The Hemingways rented a house in Key West, Florida, where Hemingway worked on his latest book, A Farewell to Arms, based upon his World War I experiences. In December 1928, Hemingway received shocking news- his father, despondent over mounting health and financial problems, had shot himself to death. Hemingway, whod had a strained relationship with his parents, reconciled with his mother after his fathers suicide and helped support her financially. In May 1928, Scribners Magazine published its first installment of A Farewell to Arms. It was well-received; however, the second and third installments, deemed profane and sexually explicit, were banned from newsstands in Boston. Such criticism only served to boost sales when the entire book was published in September 1929. The Spanish Civil War The early 1930s proved to be a productive (if not always successful) time for Hemingway. Fascinated by bullfighting, he traveled to Spain to do research for the non-fiction book, Death in the Afternoon. It was published in 1932 to generally poor reviews and was followed by several less-than-successful short story collections. Ever the adventurer, Hemingway traveled to Africa on a shooting safari in November 1933. Although the trip was somewhat disastrous- Hemingway clashed with his companions and later became ill with dysentery- it provided him with ample material for a short story, The Snows of Kilimanjaro, as well as a non-fiction book, Green Hills of Africa. While Hemingway was on a hunting and fishing trip in the United States in the summer of 1936, the Spanish Civil War began. A supporter of the loyalist (anti-Fascist) forces, Hemingway donated money for ambulances. He also signed on as a journalist to cover the conflict for a group of American newspapers and became involved in making a documentary. While in Spain, Hemingway began an affair with Martha Gellhorn, an American journalist and documentarian. Weary of her husbands adulterous ways, Pauline took her sons and left Key West in December 1939. Only months after she divorced Hemingway, he married Martha Gellhorn in November 1940. World War II Hemingway and Gellhorn rented a farmhouse in Cuba just outside of Havana, where both could work on their writing. Traveling between Cuba and Key West, Hemingway wrote one of his most popular novels: For Whom the Bell Tolls. A fictionalized account of the Spanish Civil War, the book was published in October 1940 and became a bestseller. Despite being named the winner of the Pulitzer Prize in 1941, the book did not win because the president of Columbia University (which bestowed the award) vetoed the decision. As Marthas reputation as a journalist grew, she earned assignments around the globe, leaving Hemingway resentful of her long absences. But soon, they would both be globetrotting. After the Japanese bombed Pearl Harbor in December 1941, both Hemingway and Gellhorn signed on as war correspondents. Hemingway was allowed on board a troop transport ship, from which he was able to watch the D-day invasion of Normandy in June 1944. The Pulitzer and Nobel Prizes While in London during the war, Hemingway began an affair with the woman who would become his fourth wife- journalist Mary Welsh. Gellhorn learned of the affair and divorced Hemingway in 1945. He and Welsh married in 1946. They alternated between homes in Cuba and Idaho. In January 1951, Hemingway began writing a book that would become one of his most celebrated works: The Old Man and the Sea. A bestseller, the novella also won Hemingway his long-awaited Pulitzer Prize in 1953. The Hemingways traveled extensively  but were often the victims of bad luck. They were involved in two plane crashes in Africa during one trip in 1953. Hemingway was severely injured, sustaining internal and head injuries as well as burns. Some newspapers erroneously reported that he had died in the second crash. In 1954, Hemingway was awarded the career-topping Nobel Prize for literature. Decline and Death In January 1959, the Hemingways moved from Cuba to Ketchum, Idaho. Hemingway, now nearly 60 years old, had suffered for several years with high blood pressure and the effects of years of heavy drinking. He had also become moody and depressed and appeared to be deteriorating mentally. In November 1960, Hemingway was admitted to the Mayo Clinic for treatment of his physical and mental symptoms. He received electroshock therapy for his depression and was sent home after a two-month stay. Hemingway became further depressed when he realized he was unable to write after the treatments. After three suicide attempts, Hemingway was readmitted to the Mayo Clinic and given more shock treatments. Although his wife protested, he convinced his doctors he was well enough to go home. Only days after being discharged from the hospital, Hemingway shot himself in the head in his Ketchum home early on the morning of July 2, 1961. He died instantly. Legacy A larger-than-life figure, Hemingway thrived on high adventure, from safaris and bullfights to wartime journalism and adulterous affairs, communicating that to his readers in an immediately recognizable spare, staccato format. Hemingway is among the most prominent and influential of the Lost Generation of expatriate writers who lived in Paris in the 1920s. Known affectionately as Papa Hemingway, he was awarded both the Pulitzer Prize and the Nobel Prize in literature, and several of his books were made into movies.   Sources Dearborn, Mary V. Ernest Hemingway: A Biography. New York, Alfred A. Knopf, 2017.Hemingway, Ernest. Moveable Feast: The Restored Edition. New York: Simon and Schuster, 2014.Henderson, Paul. Hemingways Boat: Everything He Loved in Life, and Lost, 1934–1961. New York, Alfred A. Knopf, 2011.Hutchisson, James M. Ernest Hemingway: A New Life. University Park: The Pennsylvania State University Press, 2016.

Thursday, November 21, 2019

The asylum and immigration act 2004 [uk] Article

The asylum and immigration act 2004 [uk] - Article Example Those who live in countries without fear need to recognize pain and suffering as a tradition unnecessary in civilized society. As such, the UK's Immigration and Asylum Act 2004 seeks to define itself as a hierarchy of needs unto itself. Such acts of self-preservation are not to be insulted without praise for their intent since we all realize the benefits of prevention in the face of terrorist attacks and inflated costs incurred from their aftermath of despair. What we need to reveal, however, is a true picture of an Act that offers little to those who seek its brilliance, and most to those who aim to halt claims by avoiding the most important issue: Human Rights. As a result of research, Amnesty International suspects that at least 27,000 and 25,000 people who had sought asylum at some stage were detained in 2003 and 2004 respectively for some period of time. This represents a very significant use of detention and immediately raises the question of whether such prolific use of detention is in compliance with international human rights law. (http://www.amnestyusa.org/news/document Nov. 18, 2005, p 3). This reveals a disturbing fact about how we interpret the suffering of those who live in regions beyond our worst nightmares. Incarceration is being offered by the Home Office as a means of maintaining order for those claims which pose a potential risk to society. How risk is assessed, unfortunately, remains to be decided. Absconding and criminal destruction of personal identification are the two main threats believed controlled by an Act which seeks to hold each claim in contempt. Proponents of the Act use theoretical proofs as reality. They anticipate reducing the flow of claims through a process which speeds their denial and then revokes any privilege, regardless of its merit. Amnesty International's report United Kingdom: Seeking Asylum is not a Crime, Detention of people who have sought asylum, relates countless tales of misery during unnecessary detainment in prisons meant for dangerous criminals have been investigated through Amnesty International's pervasive and methodological research. The latter provides concrete interviews with asylum seekers, as well as well-demonstrated accounts of inhumane conditions in many detainment centres. Such scientific data need not be condemned by colloquial ads that propose solutions to a problem they have chosen to ignore. One such excerpt was a quote from The Home Secretary, David Blunkett, who said: The Act will speed up the appeals and removals process. Everyone benefits from a fair and decisive system and we need to make clear to those who have reached the end of the road and do not have a valid claim that they must leave. (Stansfield, Aug. 9, 2005, p.1). Regardless of the few who win asylum, the majority of claims are rejected and asked to return to the land they fled. Often, months of waiting reveal an end that

Tuesday, November 19, 2019

TMOQ Mid Term Essay Example | Topics and Well Written Essays - 500 words - 1

TMOQ Mid Term - Essay Example The Americans were too busy focusing on American-Diem relationship but failed to read the ground level situation, which was so much about political and social unrest. The military in association with the Diem regime miscalculated proceedings and was caught totally unawares with the preparedness of the Guerillas. The war ended in total distress not only for the Vietnamese but also for the young Americans posted along the border line for several of the inexplicable moves by the government. The lesson is that a dynasty must move out, once the motto or the goal is substantially achieved; elongated presence could end up being detrimental, however big a power you are. The rage of being suppressed kept growing under Diem’s regime and the US government was also in the favor of the rulers; it supported South Vietnam in order to prevail its fall to communism. Diem and the Nhus were Catholic, where as most Vietnamese were Buddhists. Despite the Government’s resistance and opposition, more and more Vietnamese got attracted to Buddhism, leaving a sore point between the government and general public. All this happened, even though there was complete abandon on emergence of an opposition party by the government. Buddhists wanted to fly their flag on 2,587th birthday of Buddha but the Diem government not just prohibited it but also took an offensive action against the Buddhist demonstrators. The movement witnessed killing of nine demonstrators but the government never showed any indemnity or took up the responsibility despite the U. S. Ambassador William Trueheart request. Even though the government banned demonstrations; this made sure that the Buddhists crisis began to become revolutionary. The elusive question since the occurrence of the mass movement in Vietnam remains unanswered as there have been several versions from various critiques about the right and the wrong. In my opinion, the government could be said to acting unjustifiably at

Sunday, November 17, 2019

Why Labor Unions Were Successful Essay Example for Free

Why Labor Unions Were Successful Essay The years following the Civil War era was considered a gilded era due to the rapid economic and population growth in the United States. In this â€Å"gilded† time new inventions were being created, and factories were being revolutionized and more and more jobs were being created. With rapid population growth comes rapid growth of problems. Jobs were being created as fast as people were willing to fill them. Businesses everywhere were booming. But after a while, workers grew tired of the strict and demanding work conditions. Factory workers in this time were working in extremely poor conditions and had no power. Workers were often abused by the factory owners and their wages were cut very low. The mass immigration also did not favor the laborers as it made them so east to replace. In order to fight back, laborers would join labor unions in order to protest all these horrible conditions. Primarily, one of the important factors of the American opinion upon labor unions was the press. One of which was the New York Times (Doc. B). Often times the press was bribed by large companies in order to have favor them, hence giving labor unions a bad name. This article is about the BO railroad strike. They said it was a hopeless cause and the strikers do not even know what they wanted. (Doc. C) is another great example how the reputation of labor unions weren’t great. In the picture that Thomas Nass illustrates he is showing the laborer has killed the goose that lays the golden egg. One of these golden eggs is in his pocket and another egg is in the basket of the woman and child in the background of the illustration. This illustration is suggesting that labor unions do not know what they are doing and will regret it in the long run. Also, Nass is suggesting that the labor unions have a communist influence and that behind the labor unions is in fact communism.

Thursday, November 14, 2019

The Benefits of Immigration in the United States :: Pros of Immigration, Immigrants

The Benefits of Immigration in the United States   Ã‚  Ã‚  Ã‚  Ã‚  America is known famously throughout the world with the nickname 'The melting pot.' The reason behind this is that America is extremely diverse and has many different people. Immigrants give America the chance to know the culture of many countries. They bring in their culture, religion, economic benefits, and ideology to America. I believe that the United States should allow legal immigrants from all over the world because they bring many benefits to it. Immigrants are a positive influence on United States of America.   Ã‚  Ã‚  Ã‚  Ã‚  Immigrants have been the start of this great nation. So why argue now that allowing foreign people into America is dangerous? Some people might argue that legal immigration is the cause of overpopulation. This is not true at all because immigrants make merely half of America's population (mruthydotcom). Out of them about 40% of them are illegal immigrants making the U.S border patrol responsible for them (world overpopulation). Another argument that might be brought up is that immigration causes environmental damage. This cannot be proven but we can prove that it is the American citizens themselves that cause this by their expensive lifestyle. Americans consume more per capita than the rest of the world (world overpopulation). Every one in United States has resources like water, electricity, and arable land for granted and we don?t even realize what we can do with out the resources. If you compare them to immigrants who migrated from other countries you see that i mmigrants have more value for these resources. If you consider the environment they came from, they are more likely to preserve the resources available to them. People might continue to argue and bring up the issue of terrorism. There is no solid proof that legal immigration is the cause of terrorism. Terrorism cannot be stopped and can be caused by anyone inside or outside the U.S. People can still fly over wherever they want to terrorize. Finally the problem of communication is brought into the argument of immigration. In a recent study it shows that more than 60% of the immigrants that migrate tend to learn English and speak it during their daily lives and this percentage is raising (VOA news). Language is part of the few benefits that immigrants bring with their culture. United States benefits from cultures of the many immigrants that migrate to the U.S. the variation of different languages brings great benefit to the U.

Tuesday, November 12, 2019

Chinese Fireworks Essay

The Chinese fireworks industry thrived the late 1970s, and grew to make up 90 % of the world’s fireworks export sales. However, starting from the mid-1990s, safety concerns led governments both in China and abroad to set up stricter regulations. At the same time, there was rapid growth in the number of small family-run fireworks workshops, whose relentless price-cutting drove down profit margins. . Jerry Yu is an American-born Chinese in New York who has been invited to invest fireworks factory in Liuyang, Hunan. The industry analysis, estimating the industry  attractiveness, and proposing possible ways to improve the industry attractiveness from an individual investor’s point of view, has been presented in this report. Other investment options are introduced for the investor in this report. Introduction Situated in the Hunan province of China, Liuyang has a greater concentration of fireworks manufacturers than anywhere else in the world. Liuyang currently produces about 65% of the world`s fireworks. In fact it has over 1,000 factories in Liuyang each specializing in a specific product, thus there are factories making only sparklers, only firecrackers, etc. To support these factories, Liuyang also has related manufacturing such as chemical processing, paper mills, fuse factories, printing factories. It also has a highly skilled fireworks workforce. These factors make Liuyang the most economical place to manufacture fireworks. Furthermore, the support of the local government makes Liuyang a fireworks friendly environment. Liuyang has been producing fireworks for more than 1300 years. The earliest fireworks were produced in the Tang Dynasty (618-907), and Chinese fireworks manufacturing began to flourish during the Song Dynasty. During the Yongzheng reign of the Qing Dynasty (1644 -1911), Liuyang was honored to be the official supplier of fireworks to the royal families. After 1949 government- run factories replaced the family- owned workshops. Since 1979 legal restrictions, local protectionism, aggressive price competition, hard to penetrate distribution channels have limited the domestic sales of Liuyang fireworks. The Chinese fireworks industry thrived after China adopted the open door policy in the late 1970s, and grew to make up 90% of the world`s fireworks export sales. Chinese companies began to export fireworks to more than 20 countries and regions. Today, Chinese fireworks are amongst the best in the world and the quality and variety of the pyrotechnics. But on the other hand, the Chinese fireworks industry also has weaknesses. Indeed, the fireworks industry in general is unstable. In terms of quality, packaging and timing devices. There are problems with distribution channels in which it is hard for companies to penetrate established chain of delivery. The most common form of factory in Chinese fireworks industry is the family-run workshop which is poorly funded and lacks R&D capital, and managerial input. The competition is intensified bythe emergence of a huge amount of small companies. The abundance of small, flexible, competitive shops has created a climate of intense commercial rivalry. It is common that certain companies copy any popular product design and sell it for much less prices than government-owned or some collectively-owned factories, which results in price drop, and this fact has become a serious problem for the whole industry. Furthermore, foreign competitors also threaten the Chinese fireworks industry. Therefore, whether to invest in this industry is still a challenge to most investors. The objective of this report is to advise the investor on his decision to invest to a Liuyang fireworks industry or consider other alternatives. Proposals on how to improve the attractiveness and the competitiveness of Chinese fireworks industry at a long-run level are presented. To achieve this objective, an industry analysis is carried out, using Evironmental analysis and Porter`s Five-Force model analysis, and a gross conclusions are drawn based on the analyses and suggestions. The Environmental analysis describes a framework of macro-environmental factors. The model’s factors vary in importance to a given company based on its industry. Porter’s five forces model aims to examine the competitive status of an industry. According to this model, the nature of the competition that determines industry structure is personified in the following five forces: bargaining power of suppliers, bargaining power of buyers, threat of new entrants, threat of substitute products or services, and rivalry among common competitors. These five forces are very significant for strategy formulation of a company can succeed. Industry Analysis Each industry is different, and to be able to provide the necessary information for the investor the analysis of the industry environment and Five- Forces analysis on the state of the market of Chinese fireworks will be completed. Environmental Analysis Before creating business plans or making decisions, it is important to ‘scan’ the external environment. This can be achieved through an Environmental analysis, which is an investigation of the demographic, political, economic, social and technological influences on an industry. It  is a tool to identify changes in a business environment that can create great opportunities for the fireworks industry – and cause significant threats. Demographic factors China’s population growth rate is only 0.47% and the population of Liuyang is estimated of 1,278,928 by 2010. The Chinese domestic market is expanding and has potential to grow. Despite the fact that the market is faced with a number of the legal restrictions, a very intense price competition, local protectionism and difficulties to penetrate distribution channels there are still a number of opportunities to succeed in the fireworks industry. The foreign direct investment has opened up in China lately. Considering a global population growth rate of around 1.14% per year and a number of baby booms worldwide, an international market has a big potential to expand. Economic factors Heavy competition in the market is faced with reduced prices and profit margins affecting the whole industry. There has been an increase in level of income, better and increased job opportunities to the workforce in emerging markets. This is good for the industry with increased demand, but it is a disadvantage when skilled workers are lost to a different industry. The industry will be faced with constant increasing cost of labor and raw materials. Technological There is not much technological innovation in Fireworks production process or new kinds of innovations in the industry. The raw materials basically remained the same. Although machines could now complete some manual processes, the process technology also basically remained the same. The R&D investments have been low when compared to variation in manufacturing, mixing and process improvements. This led to some concerns over quality issues. Initially there was not much R&D, so in response the government began initiatives aimed at upgrading the traditional fireworks industry. There were new technological competitors that were being developed. On the positive side, the internet has become a large means of procuring fireworks for foreign customers. Socio Cultural factors The green-house gases emitted globally are on the rise affecting our environment every day. Lately, there is greater concern and consciousness towards the environment. The industry will have to deal with this due to environmental impacts. Due to advanced technology and other improvements, there are many other alternative options. Lately there are many other outdoor activities such as laser shows with music and water fountains with music. However, the demand and usage of fireworks along with these is still dominant. All over the world, there is a safety concern for either display or consumption of fireworks. Political / Legal factors There are both advantageous and disadvantageous aspects. One disadvantage is the safety issues associated with fireworks that resulted in them being heavily regulated in most countries. This industry is still highly regulated in most countries due to the nature of this product. Regulation exists at all stages right from manufacturing, distribution and consumption phase. Maximum impact to safety is during production process and quality of raw materials used. Industry faced with ever increasing environmental impact and concerns globally. Another disadvantage is that there is no pricing regulation. The legal system is not strong enough in China to enforce protection of intellectual property rights, copying of brand, identity and duplicates. One advantage, however, is the offensive strategy applied in 1997, which resulted in many legal restrictions being lifted. One in particular that was eased was foreign direct investment. Global factors Fireworks are manufactured not only in China, but in many other south East Asian countries. Globally emerging markets and developed markets are the primary importers of fireworks and the demand has been steadily increasing. Increased use of fireworks across nations traditionally has been during their major holidays such as Chinese New Year, July 4th in US, etc. There is also evidence of additional consumption in developed and emerging markets. Demographic Trends China’s population growth rate is 0.47% World`s population growth rate is 1.14% Socio-cultural Influences Environmentally conscious society Fireworks are a huge tradition in China Macroeconomic Impacts Due to heavy competition, the market is faced with reduced prices Industry with increased demand Workers are lost to a different industry The industry faces with constant increase in cost of labor and raw materials. Demand of domestic market is declining Export sales are rising Political-legal Pressure Highly regulated industry: -manufacturing -distribution -consumption No protection for: -intellectual property rights -copying of brand -identity -duplicates Technological Developments Low R&D investment New kinds of innovations in industry Quality issues Global Trade Issues Globally emerging markets Steadily increasing demand -New Year celebration -major celebrations as Olympics etc. Fireworks is manufactured in many other south East Asian countries and Europe Five-Force Model Bargaining Power of Suppliers The bargaining power of suppliers is low because of the large number of suppliers of raw materials available, a limited product differentiation among fireworks products and just variation in the quality. Bargaining Power of Buyers The bargaining power of buyers is high due to a steadily increasing demand for fireworks both domestically and internationally and very low switching costs. The customers in fireworks and firecrackers market can be divided into individuals and business units such as government institutions, private associations or general companies. Every country has different regulations about manufacturing, selling and using fireworks and firecrackers. Because more and more countries prohibit the public launching fireworks and firecrackers, the individuals market declined dramatically. In the contrast, the business units market went up because in the display fireworks market, the buyers were often central and local governments who purchase product for public shows on national holidays or special celebrations. The foreign buyers have a high power due to the high demand in international market. Besides, foreign buyers are very well-informed and dealing usually directly with the factories, which results in high power as well. Threat of New Entrants The threat for new entrants is high. The opportunity for potential entrants is high due to the fact that the capital requirement for establishing a fireworks factory is very low. The economy of scale is high and the brand identification within this industry is relatively low. Furthermore, there is easy access to a labor force, materials and suppliers plus easy licensing  process. All these facts provide very good opportunities for the new companies to enter this industry. Threat of Substitute Products or Services In terms of the threat of substitute products or services, several modern technologies already are applied in some performances, firecrackers still cannot be replaced because firecrackers present certain meanings and culture. Furthermore, fireworks can create several kinds of patterns in the air such as peony, ground bloom flower, etc. No real substitutes can replace fireworks. There are substitutes such as make-believe firecrackers and laser beams that have potential to replace the firecrackers in the future. Rivalry Rivalry of the fireworks industry is high due to the fact that it is easy to enter the industry and the exit barrier is low. There is also a little differentiation among products which makes competition even fiercer. According to exhibit one in the case, firecrackers and fireworks total revenue in China increased 36 % from 2007 to 2009. The revenue went up 68 % from 750.000.000 USD to 1.262.500.000 USD. Most factories are dominated by small family-owned –and –operated workshops and most of the employees in the factories are regular farmers who had learned how to make fireworks just by watching and following their elders. As a result, those factories only manufactured fireworks instead of designing fireworks. In terms of international rivalry, a number of different brands has become well known around the world, Chinese fireworks have lower reputation in quality control and packing comparing to the products made in Japan or Korea. In addition, some fireworks merchants will buy the products from China and repackage them, then resell them for much higher price. Domestic competition and foreign competition is very high. Assessment of the industry attractiveness Every industry has life cycle includes introduction phase including early phase and innovation phase, growth phase, maturity phase and decline phase. The Chinese fireworks industry is no longer in a period of growth and has begun to plateau. As a result, it is it`s maturity phase now. However, if the investor can input different strategy into this sunset industry,  fireworks industry will probably start another life cycle. The investor can focus on high-end market and provide unique products and service in order to gain high profits. A good business model can make a company to succeed but it may take time and investment capital in order to prepare the company to start another life cycle. Fireworks industry is still a global opportunity because every country still has fireworks shows every year and the scare seems to become larger and larger. The revenue in both domestic the international market still also grows up. Implementation considerations This analysis indicates that rivalry of fireworks industry is extremely high and hence, if the company was to survive in competition, it should make great effort to differentiate their strategies to achieve sustainable competitive advantages. There are opportunities in this sunset industry if the company can build a totally new infrastructure. In terms of infrastructure and product development the investor should focus on the product diverseness and SOP (Standard Operating Procedures) management to have more competitiveness to their rivals. First of all the investor should concentrate on R&D to produce the fireworks that can shoot long distance and safely. R&D department also has to develop more environment-friendly fireworks by changing materials. Every New Year, most of the big cities in the world will schedule the large-scale fireworks displays. Those displays all are high altitude fireworks. However, more and more cities regulate the consumption and launch of the fireworks and firecrackers because of increased concerns about environmental pollution and safety. Launching fireworks becomes a business program to attract domestic and international tourists. Investor should recruit more young employees with art and design background to make fireworks to a brilliant shows. Furthermore, investor should enforce training programs such as enhancing working safety classes and machining. Experienced employees also need to learn new skills and learn how to work more efficiently. Labor costs in China are relatively low compared with that in Japan and Korea. As a result, fireworks made from China always have price superiority to provide lower price. Since Liuyang is investor’s hometown, he can also understand the working culture in China and can more easily to manage the local employees.  Doing business with the Chinese government is not easy because interpersonal relationship is a very important element. Bureaucracy is also a problem. In contrast, the export market is not easy, either. Unfortunately, many products made in China have a doubtful reputation. Investor has to reverse the company imagine. Creating a brand identity costs long period of time and money. However, once the brand becomes famous and international one, customers will trust the quality of the produces from the company and the value of company will also increase because of brand value. The company can attend more international exhibition to get popularity and also focus on quality control and time control. Investor should reorganized the company structure and improve the equipment in my company to pass international identification and put more budgets in marketing to enlarge the popularity of the company. The company can sponsor different international events such as Olympic, etc. In terms of technological development fireworks and firecrackers displays can still combine with laser beam, computerized firing and music accompaniment to strengthen the visual, audio and emotional effects. Moreover, the investor should focus on the fireworks display design. What the company sells is not only the fireworks themselves but also the ideas of how to present more colorful modeling during the displays. The company should put more creativity into the display to make impossible turn to possible and impress all audiences. Most fireworks displays are launched at night. However, some events take place during a daytime, which can also be an opportunity for the company to distinguish itself from its rivals. Establishing relationships with universities worldwide and develop prototypes for new fireworks can help a brand building and for the company. Another strategy is to establish strategic alliances with other companies like suppliers, government agencies, distributors, etc. Such relationships can develop synergy that thrives in the industry and help to gain access to better quality raw materials at cheapest price and absorb foreign direct investments to improve equipment, capital and the above R&D facility. Jerry Yu should be prepared that all those changes, both internal and external, will take time to implement and require capital investment. Probably in terms of long-term investment the fireworks industry will sooner or later shift towards more environmentally friendly industry and use substitutes more and more. Recommendations Considering China’s one-child policy has led to one of the world’s largest elderly populations. Roughly 10 percent of the population is expected to be over 65 by 2015 and, by 2050, the average age in China is forecast to be nearly 45 – one of the oldest in the world. Additionally, some 20 percent of the population is already suffering from liver disease, cancer, diabetes and similar inflictions, and this number is likely to grow alongside its aging population. Private healthcare expenditures are expected to grow another 36 percent by 2015 to over US$200 billion. The entire medical services market is expected to reach US$500 billion by 2015. So if Jerry Yu may consider other investment opportunities I would advise him to invest in China’s medical industry and health care industry. In terms of more sustainable investments for a longer period of time the health care industry is more attractive both domestically and internationally. References Beamish, Paul W. Chinese Fireworks Industry – Revised. Richard Ivey School of Business. 2011 Porter E. Michael. The five competitive forces that shape strategy. Harvard Business Review. 2008 T. Hesketh and W. X. Zhu. The healthcare market. BMJ. 2007 May 21 http://www.chinadaily.com.cn/china/2007-10/24/content_6201487.htm http://www.mindtools.com/pages/article/newTMC_09.htm#sthash.gasxWHcJ.dpuf http://businesscasestudies.co.uk/business-theory/external-environment/pest-analysis.html#ixzz2fnrTq

Sunday, November 10, 2019

Understanding the Proposed Benefits of Free Trade

This theory, known as import substitution industrialization, is largely considered ineffective for currently developing nations. 3] Disadvantages of tariffs[edit] The pink regions are the net loss to society caused by the existence of the tariff. The chart at the right analyzes the effect of the imposition of an import tariff on some imaginary good. Prior to the tariff, the price of the good in the world market (and hence in the domestic market) is Pworld. The tariff increases the domestic price to Ptariff. The higher price causes domestic production to increase from QSI to QS2 and causes domestic consumption to decline from QCI to This has three main effects on societal welfare.Consumers are made worse off because the consumer urplus (green region) becomes smaller. Producers are better off because the producer surplus (yellow region) is made larger. The government also has additional tax revenue (blue region). However, the loss to consumers is greater than the gains by producers and the government. The magnitude of this societal loss is shown by the two pink triangles. Removing the tariff and having free trade would be a net gain for An almost identical analysis of this tariff from the perspective of a net producing country yields parallel results.From that country's perspective, the ariff leaves producers worse off and consumers better off, but the net loss to producers is larger than the benefit to consumers (there is no tax revenue in this analysis, export tariffs, import quotas, and export quotas all yield nearly identical results. [l] Sometimes consumers are better off and producers worse off, and sometimes consumers are worse off and producers are better off, but the imposition of trade restrictions causes a net loss to society because the losses from trade restrictions are larger than the gains from trade restrictions.Free trade creates inners and losers, but theory and empirical evidence show that the size of the winnings from free trade are larger tha n the losses. [l] Trade diversion[edit] According to mainstream economic theory, the selective application of free trade agreements to some countries and tariffs on others can lead to economic inefficiency through the process of trade diversion. It is economically efficient for a good to be produced by the country which is the lowest cost producer, but this does not always take place if a high cost producer has a free trade agreement while the low cost roducer faces a high tariff.Applying free trade to the high cost producer (and not the low cost producer as well) can lead to trade diversion and a net economic loss. This is why many economists place such high importance on negotiations for global tariff reductions, such as the Doha Round. [l] Opinion of economists[edit] The literature analysing the economics of free trade is extremely rich with extensive work having been done on the theoretical and empirical effects.Though it creates winners and losers, the broad consensus among eco nomists is that free trade is a arge and unambiguous net gain for society. [6][7] In a 2006 survey of American economists (83 responders), â€Å"87. 5% agree that the U. S. should eliminate remaining tariffs and other barriers to trade† and â€Å"90. 1% disagree with the suggestion that the U. S. should restrict employers from outsourcing work to foreign countries. â€Å"[8] Quoting Harvard economics professor N.Gregory Mankiw, â€Å"Few propositions command as much consensus among professional economists as that open world trade increases economic growth and raises living standards. â€Å"[9] Nonetheless, uoting Professor Peter Soderbaum of Malardalen University, Sweden, â€Å"This neoclassical trade theory focuses on one dimension, i. e. , the price at which a commodity can be delivered and is extremely narrow in cutting off a large number of other considerations about impacts on employment in different parts of the world, about environmental impacts and on culture. [1 0] Most economists would agree that although increasing returns to scale might mean that certain industry could settle in a geographical area without any strong economic reason derived from comparative dvantage, this is not a reason to argue against free trade because the absolute level of output enjoyed by both â€Å"winner† and â€Å"loser† will increase with the â€Å"winner† gaining more than the â€Å"loser† but both gaining more than before in an absolute level.In the classic text An Inquiry into the Nature and Causes of the Wealth of Nations (Wealth of Nations), namely, in the passage â€Å"Of Restraints upon the Importation from Foreign Countries of such Goods as can be Produced at Home† economist Adam Smith describes reasons for allowing free trade.

Thursday, November 7, 2019

German Story Sandskulpturen Is Great Language Prep

German Story 'Sandskulpturen' Is Great Language Prep One of the best ways to study German- or any foreign language for that matter- is to simply wade into a story and try to translate it. So, grab a good German dictionary, a strong Tasse Kaffee (cup of coffee) and a pencil and paper, and situate yourself in a quiet spot, such as your Kà ¼chentisch (kitchen table) or a Bibliothek (library). Then try your hand at translating this brief story. First, read this short story in German, about a trip to the beach and sandcastles, and then check your comprehension against the English translation that follows.   Sandskulpturen Story Text This brief story is from Quizlet, a student-and-teacher online learning community that provides free and fee-based learning tools and information. Es war ein super-schwà ¼ler Tag. Wir konnten die Hitze kaum ertragen und entschlossen uns deshalb zum Strand zu gehen. Wir haben den richtigen Samstag gewhlt, denn es gab ein Sandskulpturen-Wettbewerb bei dem Strand. Was fà ¼r tolle Kreationen! Das linke Foto ist eine Sandskulptur von einem Amateur und das rechte von einem Profi. Diese Skulpturen waren so unheimlich detailliert und haben zirka vier Tage gedauert zu bauen. Ich habe auch probiert etwas aus dem Sand zu schaffen, aber anstatt ein Kunstwerk, sah meine Skulptur mehr wie einen Sandberg aus. Wenn ihr wirklich Sandmeisterwerke sehen wollt, dann besucht diese Webseite, Wenn Profis Sandburgen bauen, die das grà ¶ÃƒÅ¸te Sandskulpturenfestival in Deutschland beschreibt. English Translation   Some of the translation of the above story is not literal. The phrasing has been changed where needed to enhance the flow of these passages. It was a super-sultry day. We could barely stand the heat and decided to go to the beach. We chose the right Saturday because there was a sand sculpture contest at the beach. What great creations! The photo to the left is a sand sculpture made by an amateur and to the right by a professional. These sculptures were so incredibly detailed and took around four days to build. I also tried to make something out of sand  but instead of a piece of art, but my sculpture looked like nothing more than a mountain of sand. If you really want to see sand masterpieces, visit this website, Wenn Profis Sandburgen bauen (When Professionals Build Sandcastles),  which describe the largest sand sculpture festival in Germany.

Tuesday, November 5, 2019

JONES Surame Meaning and Origin

JONES Surame Meaning and Origin Jones is a patronymic surname meaning Jehovah has favored. Jones is a popular surname among European Christians, as the name John was bestowed in honor of St. John the Baptist and many other saints by the name John. JOHNSON is a common English version of this surname. Jones is the most common surname in Wales, where son of is denoted by the s ending. Jones is also the second most common surname in Australia and England, and the fifth most common American surname. Because most last names originate in multiple areas, the best way to learn more about your Jones last name is to research your own specific family history.  If you are new to genealogy, try these steps to begin tracing your family tree. If youre interested in learning more about the Jones Family Crest, then check out the article Family Coat of Arms - They Arent What You Think. Surname Origin:  English, Welsh Alternate Surname Spellings:  JOHNS   Ã‚  See also JOHNSON Fun Facts About the Jones Surname: The popular saying, Keeping up with the Joneses, was first developed by cartoonist, Arthur R. Pop Momand, for the comic strip by that name. It debuted in New York World magazine in 1916.   Some Early JONES Ancestors: William Jones - born about 1520 in Machen, Gwynllwg, Monmouth, Mid-Glamorgan, WalesHugh Jones - born abt. 1635 in England; settled in Salem, Massachusetts about 1650. Famous People with the Surname JONES: James Earl Jones - American Emmy and Tony Award-winning actor of stage and screenJohn Paul Jones - American Revolution CaptainMother Jones - Labor organizer Mary HarrisGeorge Jones - Country music legend Genealogy Resources for the Surname JONES: Search Strategies for Common Last NamesUse these strategies for locating ancestors with common names like Jones to help you research your JONES ancestors online. 100 Most Common U.S. Surnames Their MeaningsSmith, Johnson, Williams, Jones, Brown... Are you one of the millions of Americans sporting one of these top 100 common last names from the 2000 census? Jones Surname DNA ProjectThis diverse Jones DNA project has nearly 200 members from around the world. Ah, You Must Be a JonesAn interesting article on the origins of Wales most common surname - Jones. From The Big Issue Cymru, Cardiff, Wales, May 2008. Jones Name Meaning Family HistoryAn overview of the Jones surname meaning, plus subscription-based access to genealogical records on Jones families around the world from Ancestry.com. Jones Family Genealogy ForumSearch this popular genealogy forum for the Jones surname to find others who might be researching your ancestors, or post your own Jones query. FamilySearch - JONES GenealogySearch and access records, queries, and lineage-linked online family trees posted for the Jones surname and its variations. FamilySearch features over 31 million results for the Jones last name. DistantCousin.com - JONES Genealogy Family HistoryFree databases and genealogy links for the last name Jones.- References: Surname Meanings Origins Cottle, Basil. Penguin Dictionary of Surnames. Baltimore, MD: Penguin Books, 1967. Menk, Lars. A Dictionary of German Jewish Surnames. Avotaynu, 2005. Beider, Alexander. A Dictionary of Jewish Surnames from Galicia. Avotaynu, 2004. Hanks, Patrick and Flavia Hodges. A Dictionary of Surnames. Oxford University Press, 1989. Hanks, Patrick. Dictionary of American Family Names. Oxford University Press, 2003. Smith, Elsdon C. American Surnames. Genealogical Publishing Company, 1997. Back to Glossary of Surname Meanings Origins