Poetry Essay Example | Topics and Well Written Essays - 750 words - 7

Poetry - Essay Example Despite his mother’s protestations and desire to spend their insurance cheque on a house which would greatly benefit the family as a whole, Walter is adamant that he invest the money, and does so despite these familial objections. His sister wants to spend money on tuition for medical school as it is her dream to become a doctor, but he even mocks this as she is a woman and he cannot see the merits of spending the money in this way. Walter reflects the view in the 1950s that women should stay at home and only men should be educated, an obstacle his sister must constantly fight against. Though he does dream of his son going to college, this is still a selfish dream as he appears to think that this will reflect favourably on himself. The conflict the family experience due to their different dreams, is a major theme. The character of Walter as the protagonist of the play is also the most interesting in my opinion as he also serves as a form of antagonist. Many of the plays themes and plot developments centre on Walter while it is also as a result of Walters weaknesses and actions which cause the family further adversity and problems. Walters character goes through a significant transformation through the play. At the beginning he is portrayed as weak, selfish, materialistic and belligerent, while by the end of the play his selfishness seems to have waned as he puts the needs of his family ahead of his own. In doing so, he gives the play its structure and reflects the conflict and tensions which were relevant at the time. The character of Walter is introduced to the audience as a man of weakness and selfishness and several of the social and economic obstacles faced by the Younger family are manifested in Walters attitude. Though Walter admits that he wants the best for his family, his version of having the best is utterly materialistic and

What is learning Essay Example for Free

What is learning Essay ?What is learning? From born to dead, we non-stop to learning, how to sound, walk, study knowledge, even working skill. We learn in our whole life. But what is learning? Why we need to learn? Is it to follow other success person so we need to learn? Gagne(1965) describe learning as four factors, Drive, Stimulus, Response and Reinforcement. For every learning process before it start there are also have a reason to basic on, whatever we are learning a knowledge or a skill. And this is the factor of drive, it can improve you to want to learn. It can be a basic need or other drive. For example, a baby learning how to speak, it can describe as a basic need drive, because the baby want to let his mother father to know what his want, and speak is the most effective and efficient way to achieve, thats why the baby go to learn. In stimulus factor of Gagne theory, learner must be stimulated by the learning process, because some of stimulus can make the learner to drew some nature response, it can help them to learn more effect and efficient. And when the learner in the learning process, they will get some individual stimulus, that is the feel of the new thing of you learn. When the stimulus was occur on the learner, they will take a response such as increased skills and knowledge. This stage must occur after process of drive and stimulus. The last factor is reinforcement, when the learner taking some new skill or knowledge, those thing may forget quickly, because we also can not remember now thing hardly for first time, that’s why we need to practice to reinforcement the new skill or knowledge. In the process on the learning, there have many variable element, such as what type of the learner are, what the way are adopt to learn, those variable will influence the result of the learning process. Below we will talking about those variable, how those influence the result. Learning styles encompass a series of theories suggesting systematic differences in individuals natural or habitual pattern of acquiring and processing information in learning situations. A core concept is that individuals differ in how they learn. The idea of individualized learning styles originated in the 1970s, and has greatly influenced education. Proponents of the use of learning styles in education recommend that teachers assess the learning styles of their students and adapt their classroom methods to best fit each students learning style. Although there is ample evidence that individuals express preferences for how they prefer to receive information, few studies have found any validity in using learning styles in education. Critics say there is no evidence that identifying an individual students learning style produces better outcomes. There is evidence of empirical and pedagogical problems related to the use of learning tasks to‘correspond to differences in a one-to-one fashion. ’Well-designed studies contradict the widespread meshing hypothesis, that a student will learn best if taught in a method deemed appropriate for the students learning style. Learning styles are a popular concept in psychology and education that are intended to identify how people learn best. The popularity of this concept grew dramatically during the 1970s and 1980s, despite the evidence suggesting that personal learning preferences have no actual influence on learning results. While the existing research has found that matching teaching methods to learning styles had no influence on educational outcomes, the concept of learning styles remains extremely popular. There are many different ways of categorizing learning styles including Kolbs model and the Jungian learning styles. Neil Flemings VARK model is one of the most popular representations. In 1987, Fleming developed an inventory designed to help students and others learn more about their individual learning preferences. David A. Kolbs model is based on the Experiential learning Theory, as explained in his book Experiential Learning. The ELT model outlines two related approaches toward grasping experience: Concrete Experience and Abstract Conceptualization, as well as two related approaches toward transforming experience: Reflective Observation and Active Experimentation. According to Kolbs model, the ideal learning process engages all four of these modes in response to situational demands. In order for learning to be effective, all four of these approaches must be incorporated. As individuals attempt to use all four approaches, however, they tend to develop strengths in one experience-grasping approach and one experience-transforming approach. The resulting learning styles are combinations of the individuals preferred approaches. For type of the learner, it can classification as 16 different type, as Serialist vs. Holist, Controlled vs. Impulsive, Dependant vs. Independent, Mature vs. Immature, Structured vs. Unstructured, Familiar vs. Unfamiliar, Instructional vs. Experimental, Deep learning vs. Surface learning. To identify what type the learner are, we can uses some of test to calculate it, and this is also a important step, because different type of learner will have stimulus by different learning way. As the way of learning, they were through words, questions, through images, pictures and abstract representations , through music and rhythm, through movements or physical activities, through social interaction and through independence or self-interaction. Those analysis by Gardner, in 1999. For suggest learner to used different way to learn, Riding (1997) to publish that, Cognitive Style, that’s mean an individual’s consistent preferences for particular ways of gathering, processing and storing information and experiences. It is a fusion of methods of thinking and of personality. And he also also warned about the possibility of confusing style with ability in 1997. Those theory bring out one mine idea that everyone who before go to learn, they should to find out what kind of they are, and what method are suitable for first, that is the most important. But this is not a easily even for an experience teacher, that’s why teacher should have a reliable and valid instrument, because some characteristics are not discernable, by (Beaty 1986; Dunn, Dunn, and Price 1977; Marcus 1977 How to Implement and Supervise a Learning Style Program, P. 9). Cognitive Style and learning style two-oriented theories and models mostly in the late twentieth century (1950) proposed that the two are very similar at first glance, very confusing. Jonassen Grabowski (1993) explain the main difference between the two is that learning styles were analyzed only for the learner preferences, without taking into consideration the actual ability of learners. To calculate the type of the learner are, there have few popular method to measure Cognitive Style, and there usually will identify as two big type of style. (Riding,1997 ). They are ‘wholist-analytical(WA)’ and ‘verbaliser-imager(VI) type. The wholist-analytical group are concerned with whether the individual processes and organizes data as a whole or in a piecemeal fashion and the verbaliser-imager group are concerned with whether the individual normally represents information in their memory as pictures or as words during the process of thinking. We can use Belbin test, MBTI test, and VARK Questionnaire test VARK Questionnaire test is a method to analysis a person learning style, basic on their gift and ability, VARK model as well as other learning style theories has been questioned and criticized extensively. One large scale look at learning style models suggested that the instruments designed to assess individual learning styles were questionable, while other critics have suggested that labeling students as having one specific learning style can actually be a hindrance to learning. Despite the criticism and lack of empirical support, the VARK model remains fairly popular among both students and educators. Many students immediately recognize that they are drawn to a particular learning style. Others may find that their learning preferences lie somewhere in the middle. For example, a student might feel that both visual and auditory learning is the most appealing. While aligning teaching strategies to learning styles may or may not be effective, students might find that understanding their own learning preferences can be helpful. For example, if you know that visual learning appeals to you most, using visual study strategies in conjunction with other learning methods might help you better remember the information you are studying or at the very least make studying more enjoyable. So what happens if no single learning preference calls out to you? What if you change preferences based on the situation or the type of information you are learning? In such instances, you probably have what is known as a multimodal style. For example, you might rely on your reading and writing preferences when you are dealing with a class that requires a great deal of book reading and note-taking, such as a history of psychology course. During an art class, you might depend more on your visual and kinesthetic preferences as you take in pictorial information and learn new techniques. There have four item to take a mark, Visual, Aural, Read and Kinesthetic. Visual learner are good at receive of image information some picture as charts, diagrams. illustrations, notes, and videos are all let visual learners easily to remember the information . People who prefer this type of learning would rather see information presented in a visual rather than in written form. Aural (or auditory) learners is good to learning by use of there ears . They more perfer to get a good part out of lectures and are good at remembering speech by people of there mouth. Reading and writing learners more likely to get information through as words. Learning source that are primarily text-based are strongly preferred by these learners. Kinesthetic (or tactile) learners learn best by touching and doing. Hands-on experience is important to kinesthetic learners. Of the outcome of my test of doing VARK test, my result are Visual: 5, Aural: 9 , Read/Write: 2, Kinesthetic: 9, that is mean that im good at aural and kinesthetic. Those of sound and touching thing and resource are effect for me to learning, those are stimulate way for me. That’s mean listing the teacher told and feel the new thing. Belbin test is a analysis method of calculate role of team of a person, this develop by Dr. Meredith Belbin in Cambridge, UK. Its main function are help tester to know himself, from self-character to other people idea of himself. And calculate the tester career development. It can understand the member of the team person working style quickly. Then you can know how to communicate with, and make the performance be more efficient and effect. And the nine type is Shaper (SH), Implementer (IMP), Completer-Finisher (CF), Coordinator (CO), Team Worker (TW), Resource Investigator (RI), Plant (PL), Monitor-Evaluator (ME) and Specialist (SP). As my know of myself, I will describe myself as Implementer (IMP), because its characteristic are Implementers are the people who get things done. They turn the teams ideas and concepts into practical actions and plans. They are typically conservative, disciplined people who work systematically and efficiently and are very well organized. These are the people who you can count on to get the job done. On the downside, Implementers may be inflexible and can be somewhat resistant to change. For my target career as a business administrative, this is suitable for of the role of the Implementer (IMP). MMDI test, full name is Myers Briggs Type Indicator, this test let character describe as sixteen type, this sixteen type include all human behavior, they are 1)ESTJ male chauvinism 2)ESTP challenge 3)ESFJ master 4)ESFP show off 5)ENTJ general 6)ENTP inventor 7)ENFJ educationalist 8)ENFP reporter 9)ISTJ public servant 10)ISTP adventure 11)ISFJ take care 12)ISFP art 13)INTJ professional 14)INTP scholar 15)INFJ author 16)INFP philosopher. Those of them also have benefit and weak point and no one is the best. When I finish the test, I know that im the type of the ESFJ master adventure one, this is different between I estimate one as ESTP challenge one, therefore, ESFJ as Enthusiastic, talkative, popular, responsible natural collaborators, active member of the committee. May be longer than the creation of a harmonious and harmony. Often doing good to others. Encouragement and praise when you get the best work. The main interest lies in those things that have a direct and significant impact on peoples lives. In the analysis, ESFJ is suitable of occupation such as Housekeeping Nurse, Administration, Teachers, Family Physicians, Clergy or other religious workers Office Manager, Counselor, Accountant, Administrative Assistant, this is matching with my target career as administrative.

The Spread of Soviet-Backed Communism Across Eastern Europe after 1945

The Spread of Soviet-Backed Communism Across Eastern Europe after 1945 In seeking to provide an answer to the question, â€Å"Was the spread of Soviet-backed communism inevitable across Eastern Europe after 1945?,† I would like to point to the words of a contemporary specialist. At the end of World War II, R. R. Betts, the Masaryk Professor of Central European History at London University, asserted that much of the â€Å"revolution in central and eastern Europe† is â€Å"native and due to the efforts of the peoples and their own leaders . . . [making it] â€Å"clear that even if the Soviet Union had not been so near and so powerful, revolutionary changes would have come at the end of so destructive and subversive a war as that which ended in 1945† (Betts 212, in Mazower, 255). Though Betts points simply to the war and native efforts as the essential impetus for radical solutions where many points can be made implicating pre-war issues and outside intervention (or lack thereof) in the same causal fashion, the thrust of his argument is what I would like to echo in my paper. The radical situation following World War II in Eastern Europe was untenable and called almost uniformly for a radical solution. However, that the solution was necessarily Soviet-backed communism is not fully supported by the facts. A radical solution? Yes. Authoritarianism? Quite likely. Soviet-backed communism? Very probable, but by no means inevitable. While there is much evidence and scholarship to support the deterministic viewpoint implied by the principal query, it seems a naà ¯ve view of history to suggest that what happened absolutely could not have happened any other way. To respond in kind to the simplistic discourse of ‘in... ...ore or less might not have found a marginally different path at some point along the way. An argument of inevitability is not sufficient to understand the subtleties of history. Works Cited: Betts, R. R. ed. Central and South East Europe, 1945-1948. London, 1949. Lewis, Paul. Central Europe Since 1945. London: Longman, 1994. Mazower, Mark. Dark Continent: Europe’s 20th Century. London: Penguin, 1999. Roberts, Geoffrey. â€Å"Moscow and the Marshall Plan: Politics, Ideology and the Onset of the Cold War, 1947† Europe-Asia Studies 46:8, Soviet and East European History (1994), 1371-1386. Rothschild, Joseph and Nancy M. Wingfield. Return to Diversity: A Political History of East Central Europe since World War II. 3rd ed. Oxford: Oxford UP, 2000. Swain, Geoffrey and Nigel Swain. Eastern Europe Since 1945. 2nd ed. London: Macmillan, 1998.

America Land of Hypocrats

Every aspect of the modern world has been wracked with scandals often involving many prominent personalities. Politicians, entertainers, athletes and socialites have been the target of many open accusations on wrong doings. More often than not, scandals or wrongdoings which are sexual in nature are the very ones that are discovered, spread and read in the papers. The private lives of individuals involved are laid open for public consumption as embarrassing sexual activities are investigated and ridiculed.They are usually the stories of people we read in the papers, hear being blamed and criticized on air, viewed and discussed amongst hosts and guests of television talk shows and the butt of jokes in common break-time conversations. The sexual behavior of famous people has become a huge part of entertainment as the media strives to outdo one another to give the most titillating and sexually adventurous background of a story.Throughout the decades, the sexual lives of prominent figures like politicians and rich businessmen who erred beyond their marital bed were often morally ridiculed. Their sexual escapades were told and retold to the next person aching to listen, and listeners came in droves ultimately hungry for a kill. The more famous the individual is, the bigger the likelihood of having his/her sexual activities discussed openly among ordinary individuals. We have seen many men exalted into political positions and fame getting involved with inappropriate sexual behavior.As their lives become public knowledge, they suffer invariable disgrace and have their reputations ruined forever. Political and military leaders are assumed to have an attitude possessing integrity as a quality that allows people, mostly his constituents and subordinates to grant him trust and respect commensurate to his public office and position. His favorable actions are considered above reproach and praised thus requiring him to conduct himself with dignity at all times.However, a sing le immoral deed when discovered and exposed could mark the end of his political career as his image becomes tarnished with relevant proof and negative criticisms. President Jefferson went down in the annals of history accused of maintaining a â€Å"Congo Harem† and fornicating with a slave, â€Å"Sally Hemmings† (Fitch, 2004:247). Likewise in a much publicized determination over the personal relationship between Monica Lewinsky and President Bill Clinton, another congressional inquiry morally questioned the sexual liaisons of Gary Condit and Chandra Levy (Fitch, 2004: 248).In the past, sexual behavior has been delegated to create a barometer for acceptable and non-acceptable sexual behavior and punishing it with public humiliation and loss of status (Apostolidis and Williams, 2004: 20). As an egalitarian society that fights to uphold a doctrine that strives to treat all men as equals, we are suddenly faced with the pressing question of accepting sexual behavior and rel axing our relentless probing of tawdry affairs between sexes regardless of affiliation within the realms of politics or seemingly allowing Victorian attitudes to morally judge a person.Considering the very nature of sexual scandals that wracked the nation has often been synonymously targeted against individuals whose relevant positions make them vulnerable to suppression and control by a higher force within the political system, are we not prone to maneuvers instead? Statement of the Problem In a ripe age of modernity amidst an age of sex scandals and political maneuvers and machinations, we are faced with the question over an understanding of human sexuality as a human nature and an acceptance of natural responses to consensual sexual behavior regardless of gender and identity.Purpose of the Study In the study of sexual scandals within the American politics, our aim is to explain normal sexual behavior and the natural human response. Political figures being humans themselves are de finitely not averse to acts and deeds related to sex which is the subject of this study. In the understanding of human sexuality, this study will likewise explain how the natural human response have been brutally exposed and expanded to portray an overly unacceptable behavior particularly among prominent political figures as a motive for political party destruction and black propaganda.This study shall finally explain how collegiate students can exercise a modicum of understanding rather than moral ridicule over sexual behavior among people holding public office without necessarily promoting a relaxation of moral values among political leaders. Review of Related Literature The Human Natural Response to Sex Countless studies have supported that humans have a need for sex reconstructed and made clear in an unceasing receptivity that goes far beyond reproduction (Diamond, 1998: 67).For Diamond, the human biological function of sex is an evolutionary process that has created a continuin g interest yet highly susceptible to predators (Diamond, 1998: 11). The National Institute of Health has also explained that in the understanding and acceptance of normal sexuality, sex should be understood as a vital part of life closer probably to the human need for pleasure and gratification (Calderone in NIH). Sex encompasses normal interactions among individuals where a sublime need for physical, emotional and sexual intimacy soon develops sometimes beyond the consideration of accepted norms in the society.This was likewise explained in the renowned works of Masters and Johnson, where the anatomical and physiological human responses to sex are directly dependent to a stimulus (Hock, 2006). Out of the pioneering efforts of authors Masters and Johnson, we begin to develop an understanding of how individuals may develop a wide variety of choices in their sexual encounters. The male specie as the known progenitor of sex in several social analyses may offer money, status and commitm ent in exchange for sex (Baumeister, 2001: 7).In this transaction, our common ideas have supported a conclusion that the woman is exploited by a man in the process which can be taken to indicate that men and women play different response to sex in the order of strength of sexual desire. Yet based on the theories and explanation of natural human response to sex, the woman actually gives up nothing in return for her sexual favor because not only the male enjoys sex but the woman also gets sexual pleasures and the satisfaction of her own desires (Hock, 2006).In a sense with limited resource, we are however led to the belief that the woman’s capacity to command a higher price for sex becomes less with the increasing number of sexual partners by explaining the theory of rewards that, â€Å"where something is given out freely in the long run looses value† (Baumeister, 2001: 276). In the concept of homosexuality, we are led to believe on the perverse implications of homosexua l behavior as a confusing role in the society. The complicated biological nature of sexuality however supports that humans express their sexuality in a variety of ways (Giddens, 2006:437).Theories explaining sexual responses also believed that homosexuality is not a choice that can allow one person to renounce homosexuality at the risk of giving up loving and being loved by another (Giddens, 2006:436). Where ideas about sexuality are undergoing magnified changes, we are confronted with recent trends of homosexuality within a continuing struggle against discrimination. Yet for many authors, the division and shaping of gender roles happens gradually as humans gain mastery of its environment (Diamond, 2006:122). Censure and Sexual ConservatismIn countless years, the human sexual response has faced criticism as contingent biological facts faced ethical censure against American archaic obscenity laws. For many centuries, in the ethics of sexual conservatism, sex is permitted between a ma rried couple (male and female) which only later permitted consensual sex among alternative marriage between same-sex partners (Apostolidis and Williams, 2004:149). Monogamous heterosexual marriage frowned upon premarital and extramarital while imposing the values of sexual exclusivity as a concept of good.Justifying sexual ethics soon became a sexual code conduct that undermines human frailty and weakness as part of man’s natural biological and psychological make-up (Baumeister, 2001: 281). Sexual Conservatism became a mode among older generations as forms of eroticism and homoerotic sex is shunned upon and evidently discouraged in order to protect the privacy of the individual in sustaining social order (Davis, 1996:59). A New Understanding on Human Sexuality In the last forty years or so, we have moved from an idealistic view of human nature by relaxing appealing views on sexual freedom and understanding.The 60’s created for us a period of experimentation on freedom of human sexual response topped with socialistic problems of single motherhood that began to disprove sexual censorships of the past centuries and decades (Fitch, 2004: 92). In an attempt to create order in a society, the punitive forces against sexual behaviors became relaxed and tolerant. Sexual ethics to a degree became understood as something which is variable, depending on the changes in human nature and changes in the human society (Diamond, 2006: 95).Open discussions on sexuality soon became a positive issue in an integral point of discussion on the promotion of responsible sexual behaviors. Expanded research on the topic opened dialogues and strategies to promote an awareness f sexual behavior. Homosexuality was removed from a list of mental disorders thereby paving the way for an enhanced understanding of health in the context of homosexuality (WHO, 2007). Politicians: Common Targets Sex has continued to permeate as a permanent fixture in the United States political arena.I f we consider the well-publicized scandals at the early days of the republic, we can substantially agree that media freedom contributed well to our knowledge. This is a price politicians have to pay for living within the limelight of press freedom (Apostolidis and Williams, 2004: 7). From Jefferson’s sexual affairs, Kennedy’s sexual indulgences and Clinton’s sexual adventures, public officials have notoriously strayed beyond the bounds of sexual propriety (Apostolidis and Williams, 2004: 7).These scandals are discussed to investigate an abuse of power and influence to some extent but more commonly, America’s desire to talk about it spins the essential reason for its being. Politicians are easy targets in a discourse that stages the regulatory practice of powerful men. Betsy Wright, (a Clinton campaign chair) once said that enormous amounts of money was on the streets as tabloid newspapers and televisions were looking for a Clinton mistress ready to tell a ll whom they could pay off (Shields, Whayne and Kelley, 2004: 30).Although the law often exercises a general presumption of innocence especially on gossips involving sex and politics, other political rivals demand for an eruption to be told. Their lives are placed in public scrutiny while media created a salacious story while the public decide. To protect their position, politicians in turn exercise control by bringing in the big guns for a major cover-up that could exonerate them from the accusation. Such collusion within the government and media in an attempt to break free from a sex scandal may or may not change public sentiment.The socially injured politician could be likely subjected to blackmail as the public’s interest in their personal details catches attention. Analysis Within a political rubric, a sex scandal issue questions the morality of an individual thereby accusing him of misconduct and wrongdoing. Investigating the nature of a sex act, much fuss has been dele gated over a sexual scandal despite the fact that the human sexuality has explained how the sexual aspect of human nature does not conform to solitude and celibate life. Humans have a clear need for sex that ultimately goes far beyond reproduction (Diamond, 1998: 67).This mindless act is understood as a vital part of life as scientific studies proved naturally how human responses are dependent on stimulus and how one works for self-gratification in Freudian principles. In a male-female relationship, the woman is seen as the giver of sex while man, as the taker. In a much diverse and modern understanding of sexuality, theories explaining sexual responses understand and accept that homosexuality is not a choice but simply an alternative means to find love and intimacy (Giddens, 2006:436).The above ideas magnify the societal changes that have provided a deeper understanding of the human sexual response in a world where sexual roles change depending upon human mastery. Criticisms that s ought to break free from an understanding of human sexual response support an American archaic obscenity law that condones sex between married couples alone. A code of conduct is invisibly used to castigate those sexual encounters that go beyond the accepted â€Å"married couple† standard including homoeroticism and auto eroticism perhaps.It is quite clear that America despite claiming egalitarianism still borders on Victorian conservatism that has often been an issue of â€Å"double standard†. The rich technology and passage into modernity has paved way for a modern view on the subject yet where sexual lives of political leaders are discussed. Such ironies are encountered when America’s social make-up demands salacious discussion on erotic escapades of public personalities and political figures. Such indecent behaviors are held out in the open like a frosting on a highly palatable cake while the public greedily eyes it.The sexual aspect of human nature is terri bly disregarded in an effort to point fingers to the sexual perpetrator. In campaign attacks, sexual stories are blown up to portray an animalistic behavior inherent in rival political figures in order to tarnish his character and respectability. The fuss over sex scandals only serve to portray how America has a limited understanding on human sexuality and despite the presence of numerous books, journals and online resources that strive to explain it.Conclusion Our problem strives to answer whether we are in a ripe age of modernity to understand sex scandals in the face of political maneuvers and machinations while relying on the scientific principles of human nature’s response to sexual behavior regardless of gender and identity. America, I believe is steadily approaching and understanding of political maneuvers and machinations as we are suddenly faced with numerous allegations of illicit sexual activities.The past few decades have allowed us to display a relaxed attitude t owards sex as schools and universities strive to impart a better understanding of the subject. Where prominent political figures are concerned however, the American public is deeply dependent on the media and is often quick to point a finger to a perpetrator of prominence. Politicians have received public ridicule over gossips despite the fact that American law exercises a general presumption of innocence especially on gossips involving sex and politics.The American sentiment against sexual wrongdoings still border on Victorian ideas and there is an apparent need for social reform within this context. The human nature and understanding of the wrong doer is stripped indiscriminately applied over in politics in the face of an American public quick to cast a finger without further ado. Recommendations We do not strive to suggest the political and moral responsibility of individuals in public office but rather dwell on an understanding of sexual behavior of men.We strive to impart the k nowledge that America needs to understand the basics of human sexuality before it can gain foothold on a publicized discussion of political sexual scandals. Not only do we uphold media responsibility but strive to insist on legitimacy and credibility of media coverage in sex scandal cases among accused public officials. It has been commonplace for sex scandal issues to be used against a candidate during campaigns. Such attacks and mudslinging has been associated with an election strategy launched against a potential rival and in the end portray American ignorance.Nor do we support that evidence against sexual scandals be stonewalled, concealed and obstructed. Our main aim is merely to procure an understanding of human sexuality as a human nature and an acceptance of natural responses to consensual sexual behavior regardless of gender and identity. There is also a need for America to exercise a deeper understanding of human sexuality. I believe that in fact there is a boiling need fo r reform on generalized views that should be the basis for a future study. Reference Apostolidis, Paul and Williams, Juliet.2004. Public Affairs: Politics in the Age of Sex Scandals. Duke University. Baumeister, Roy F. (2001). Social Psychology and Human Sexuality: Essential Readings. Psychology Press. Davis, Peter. (1996). Intimate Details and Vital Statistic: AIDS, Sexuality and the Social Order in New Zealand. Auckland University. Diamond, Jared. (1998). Why Sex is Fun? : The Evolution of Human Sexuality. New York: Basic Books. Fitch, Brad. (2004). Media Relations Handbook for Agencies, Associations, Nonprofits, and Congress. The Capitol. Giddens, Anthony.(2006). Sociology. Polity. Hock, Roger R. (2006). Human Sexuality. US: Prentice Hall. Shields, Todd, Whayne, Jeannie, Kelley, Donald R. (2004). The Clinton Riddle: Perspectives on the Forty-second President. University of Arkansas. United States. National Institute on Health. Calderone, Mary Steichen. (2003). Human Sexuality. [h andouts] United Nations. World Health Organization. (2007). Human Rights Mechanisms: putting women’s health on the agenda, Lesbian and Bisexual Women’s Health: Common Concerns, Local Issues. [handouts].

Big Five Personality Theory Essay

Psychology refers to study of human mind and behavior. The main aim of psychology is to gain an intricate understanding of all and why individuals behave the way they do and what are the causes of their behavior. The ultimate aim is to understand a man in order to benefit society at large. There are many theories that discuss and try to explore different aspects of human behavior. The big five personality theory has been revolutionary and is currently the most accepted model in the scientific community. It consists of five traits – Extraversion, Agreeableness, Conscientiousness, Emotional stability, and openness and can be remembered by acronym – Ocean. One of the best ways to access a trait is to directly ask a person about the trait ( self report ) and then get an observer to confirm the trait ( observer report ). Me and my husband scored me on various traits as detailed above separately. We scored the answers, the scores and details of each trait are as below: Extroversion: My extroversion scores were (41- 41). This suggests I am talkative, outgoing, seek adventure, and excitement. Introverted people are quiet and reserved, though some researchers have shown that introverts can be as gregarious in social situations as extroverts but the key is in the source of energy. Extroverts gain energy from social interactions where as introverts from solitude. This is so true in my case. I have never been comfortable being alone. Openness: I scored (78-65) in openness, which is characterized by imagination, broadmindedness, originality. People low in this trait traditional, stick to familiarity, follow tested paths. It’s true in my case. I love challenges, trying new things adds new dimension and meaning to my life. In fact I would go ahead and say not doing different things disappoints me. It is this trait that got me my boyfriend who is now my husband. I guess this need comes because I lived 22years of ritualistic and traditional life. Thanks to a strict father. Conscientious : I scored (33-36) on conscientious which is characterized by dependability, efficiency and persistence. I love order in anything. Be it my wardrobe, gym routine, doing my laundry on Saturday or cleanliness of the house. Being on time to appointments, keeping order in life, I believe speaks volumes about a person and I intend to have a positive one. Guess, I get that trait from my father. He was always prompt with bills, early for appointments even informal ones. I did not know one could live any other way. Agreeableness: I scored 30(me)-43(husband) in agreeableness. It is characterized by less negative emotions, like jealousy, revenge and more empathy. People low in this trait look to win arguments not people, lean more towards excitement and dominance. I guess my husband sees me as being as agreeable because he himself is a agreeable person and sees positive in others always whereas I am more critical of myself. I am supportive of friends and family and empathize a lot with people to an extent that I feel angry if my close ones are insulted. But at the same time if someone does something wrong even if it is my mother I will not stop myself from confronting her. So, I must say I agree with my score of 30. Emotional stability: I Scored 16(me)-29(husband) in Emotional stability. It is characterized by stability in emotions in various situations in life and they are calm, free from persistent negative feelings. People rating low on this trait show negative emotions like anger, anxiety, depression, low tolerance to stress, mood swings and pessimism, Both me and my husband have scored me low on this scale. The reason is I do get stressed easily. Exams, major decisions in life get me on my nerves. At those times I am a different person – angry, not approachable and irritable. But once I find solution to the problem in my mind, I immediately get back to being myself. I guess, I need to work on being more stable. The big 5 theory helps shed light towards formation of human personalities and why different individuals exhibit different emotions and reactions when dealing with different social situations. Human behavior just like psychology itself is a broad specialty and having all the answers is virtually i mpossible. However having different theories give innumerable details that helps form a bigger picture of causes and variables that shape a human. Anju Priyadarshini

Philosophy quiz bee Essay Example

Philosophy quiz bee Essay Example Philosophy quiz bee Essay Philosophy quiz bee Essay The quiz bee started at exactly game, and the host, one of the professors first introduced all the competing contestants and there are 8 of them who Joined. They were all seated at the stage and the quiz bee has begun. The first component of the quiz bee was the Comic Strip part; they were given 2 comic strips and they were given 2 minutes to think of what can be the possible irony of it. The first comic strip was from Garfield and it goes like this; dieting is easy when you set your mind to it. I no longer crave food. Its the calories I crave. Garfield said. After 2 minutes, all their papers were given to the Judge; Mr Maillot, a theology professor. But their answers were read aloud by Ms. Myra Rexes for the sake of the audience. In my opinion, the participators answers were different from each other but all their answers make sense as well. The second comic strip was from Calvin and Hobbes and it goes like this; Well summer is almost over. It sure went quick didnt it? MIPS Theres never enough time to do all the nothing that you want. And again, their answers were even to the Judge and read my Ms. Myra. The second component of the quiz bee was the Anecdote, they were given 3 minutes to think and answer in this part. They were given 2 examples of anecdotes and they should answer one sentence this way; and yet . After that, the third component was the Situation part. They were given situations and they should give an irony about it. They were asked to answer it for 2 minutes and it should be this way, In this situation, . The first situation is this; What is ironical about planting a seed? I remember hat the possible answer for this is that, in this situation, planting seeds could take a little patience and yet when it grows as big as a tree, it could be a benefit for everyone. Which I totally agree with in a way that planting a seed can be sometimes dreary for it takes more than a year or more to have a fully grown tree but in the end, it will be someday, a fully grown tree that can be an advantage to our lives. The second situation is that What is ironical about the pork barrel case? I think the possible answer for this is that, In this situation, there are lots of unfortunate people ho need the money and yet its the wealthy ones who are spending it. This is my favorite question of all the questions that were given in the whole competition because it really makes sense in a way that there are lots of deprived people in this country who barely needs the pork barrel fund but it Just ends up in the pockets of the government and/or politicians, where we cannot do anything for they have all the power they need and want. And I for one am against it because I know there are people out there who need it the most than the government. The third situation goes hat In this situation, being a bully is somewhat bad and yet it can be a way for the bullies to be closer to the ones theyre bullying. The fourth and last component of the quiz bee was the Parable part. They were given 2 or 3 examples of parables and were asked to write a one sentence irony about it. It should be answered within 2 minutes I think and they should answer it this way, . For me, this was the hard part of the competition because in my opinion, reading a parable with that kind of ambiance, which is too noisy, can make me hard to understand. But that isnt end the competition yet, they first announced the top 4 and the host immediately followed his words that there are 2 who got a tie for the first place and Im very glad to say that our representative is one of them, the other one was contestant #7, Ma. Carbon Aquinas. So they were given a tie up questions which are parables. The first parable was answered by the both of them but the second I think gave the both of them a hard time giving an irony about it maybe because they got bored or maybe because they cant think anymore because of tenseness. But at the end, Mr Maillot has decided who will be the winner and I am proudly to say that our class representative has won the quiz bee. She was given a medal but also, all the other contestants were given certificates as well as a token of effort. At the end of the competition then I realized that in every contest we Join, we will always be proclaimed as winners. There are no losers even before and after the competition starts because everyone did their best and gave too much effort for every game theyll Join in. Also, even if we dont win, there should be no hard feelings instead Just e happy of who will ever win the game for it is the right thing to do. All in all, I am pleased that I attended the Philosophy quiz bee for the reason that I learned a lot of things about it especially thinking ironically in every way possible. Also, having our class representative Join and win at the same time is something the class could be proud of. But in fact the main lesson of this quiz bee is that; In Joining the competition, there are no right and wrong answers, answers always depends on how a person will comprehend it and how a person will think.

Written Business Communication (Assignment #4A) Assignment

Written Business Communication (Assignment #4A) Assignment Written Business Communication (Assignment #4A) – Assignment Example College INTEROFFICE MEMORANDUM March 3, All Employees S. Smith, Human Resource Manager Blood test participation voluntary for all employees.Based on the current statistics, early detection of disease has continued to save lives of many hence keeping families together. Doctors have widened their campaigns on the need for annual or bi-annual screening of blood to all Americans to ensure everyone’s well-being is managed. Doctors say that some disease tend to be genetic and not associated by our lifestyle hence when detected in one member of the family, it becomes even better as the whole family is also screened to check for any other member with the disease. Basically, a blood test is one of the most important task any individual must undergo, as well as their family members.With American Health ways, tests are carried out not only for cost reduction purposes, but for the awareness of your overall health benefit. It as well acts as a precaution in the early phases of illnesses th at might develop into something chronic at a later stage. Your test results are private, so no personal data reaches the hands of the company. The company simply gets an overall report on diabetes, cholesterol, hypertension, liver function, body fat, and nicotine.You have all been covered by the company with regard to the participation thus you will not need to pay any fee. The American Health ways will also be ready to be consulted by you during the exercise. The exercise starts on Monday 17th March and ends on Friday 21st March. Appointments will be available between 7:30 a.m. and 5:30 p.m. You can sign up for the appointment by emailing the Human Resource office before March 10th. A confirmation email will be sent to you stating the date and time of your test. Yours faithfully,S. SmithHuman Resource Manager.

Global Capitalism -- Critiques from Sociologists

Global Capitalism Critiques from Sociologists Global capitalism, the current epoch in the centuries-long history of the capitalist economy, is heralded by many as a free and open economic system that brings people from around the world together to foster innovations in production, for facilitating exchange of culture and knowledge, for bringing jobs to struggling economies worldwide, and for providing consumers with an ample supply of affordable goods. But while many may enjoy benefits of global capitalism, others around the world in fact, most do not. The research and theories of sociologists and intellectuals who focus on globalization, including William I. Robinson, Saskia Sassen, Mike Davis, and Vandana Shiva shed light on the ways this system harms many. Global Capitalism is Anti-Democratic Global capitalism is, to quote Robinson, â€Å"profoundly anti-democratic.† A tiny group of global elite decide the rules of the game  and control the vast majority of the world’s resources. In 2011, Swiss researchers found that just 147 of the world’s corporations and investment groups controlled 40 percent of corporate wealth, and just over 700 control nearly all of it (80 percent). This puts the vast majority of the world’s resources under the control of a tiny fraction of the world’s population. Because political power follows economic power, democracy in the context of global capitalism can be nothing but a dream. Using Global Capitalism as a Development Tool Does More Harm than Good Approaches to development that sync with the ideals and goals of global capitalism do far more harm than good. Many countries that were impoverished by colonization and imperialism are now impoverished by IMF and World Bank development schemes that force  them to adopt free trade policies in order to receive development loans. Rather than bolstering local and national economies, these policies pour money into the coffers of global corporations that operate in these nations under free trade agreements. And, by focusing development on urban sectors, hundreds of millions of people around the world have been pulled out of rural communities by the promise of jobs, only to find themselves un- or under-employed  and living in densely crowded and dangerous slums. In 2011, the United Nations Habitat Report estimated that 889 million people- or more than 10 percent of the world’ population- would live in slums by 2020. The Ideology of Global Capitalism Undermines the Public Good The neoliberal ideology that supports and justifies global capitalism undermines public welfare. Freed from regulations and most  tax obligations, corporations made wealthy in the era of global capitalism have effectively stolen social welfare, support systems, and public services and industries from people all over the world. The neoliberal ideology that goes hand in hand with this economic system places the burden of survival solely on an individual’s ability to earn money and consume. The concept of the common good is a thing of the past. The Privatization of Everything Only Helps the Wealthy Global capitalism has marched steadily across the planet, gobbling up all land and resources in its path. Thanks to the neoliberal ideology of privatization, and the global capitalist imperative for growth, it is increasingly difficult for people all over the world to access the resources necessary for a just and sustainable livelihood, like communal space, water, seed, and workable agricultural land. The Mass Consumerism Required by Global Capitalism is Unsustainable Global capitalism spreads consumerism as a way of life, which is fundamentally unsustainable. Because consumer goods mark progress and success under global capitalism, and because neoliberal ideology encourages us to survive and thrive as individuals rather than as communities, consumerism is our contemporary way of life. The  desire for consumer goods and the ​cosmopolitan way of life they signal is one of the key pull factors that draws hundreds of millions of rural peasants to urban centers in search of work. Already, the planet and its resources have been pushed beyond limits due to the treadmill of consumerism in Northern and Western nations. As consumerism spreads to more newly developed nations via global capitalism, the depletion of the earth’s resources, waste, environmental pollution, and the warming of the planet are increasing to catastrophic ends. Human and Environmental Abuses Characterize Global Supply Chains The globalized supply chains that bring all of this stuff to us are largely unregulated  and systemically rife with human and environmental abuses. Because global corporations act as large buyers rather than producers of goods, they do not directly hire most of the people who make their products. This arrangement frees them from any liability for the inhumane and dangerous work conditions where goods are made, and from responsibility for environmental pollution, disasters, and public health crises. While capital has been globalized, the  regulation of production  has  not. Much of what stands for regulation today is a sham, with private industries auditing and certifying themselves. Global Capitalism Fosters Precarious and Low-Wage Work The flexible nature of labor under  global capitalism  has put the vast majority of working people in very precarious positions. Part-time work, contract work, and insecure work are the norm, none of which bestow benefits or long-term job security upon people. This problem crosses all industries, from manufacturing of garments and consumer electronics, and even for  professors at U.S. colleges and universities, most of whom are hired on a short-term basis for low pay. Further, the globalization of the labor supply has created a race to the bottom in wages, as corporations search for the cheapest labor from country to country and workers are forced to accept unjustly low wages, or risk having no work at all. These conditions lead to poverty, food insecurity, unstable housing and homelessness, and troubling mental and physical health outcomes. Global Capitalism Fosters Extreme Wealth Inequality The hyper-accumulation of wealth experienced by corporations and a selection of elite individuals has caused a sharp rise in wealth inequality within nations and on the global scale. Poverty amidst plenty is now the norm. According to a  report released by Oxfam  in January 2014, half of the world’s wealth is owned by  just one percent  of the world’s population. At 110 trillion dollars, this wealth is 65 times as much as that owned by the bottom half of the world’s population. The fact that 7 out of 10 people now live in countries where economic inequality has increased over the last 30 years is proof that the system of global capitalism works for the few at the expense of the many. Even in the U.S., where politicians would have us believe that we have â€Å"recovered† from the economic recession, the wealthiest one percent captured 95 percent of economic growth during the recovery, while  90 percent of us are now poorer. Global Capitalism Fosters Social Conflict Global capitalism  fosters social conflict, which will only persist and grow as the system expands. Because capitalism enriches the few at the expense of the many, it generates conflict over access to resources like food, water, land, jobs and others resources. It also generates political conflict over the conditions and relations of production that define the system, like worker strikes and protests, popular protests and upheavals, and protests against environmental destruction. Conflict generated by global capitalism can be sporadic, short-term, or prolonged, but regardless of duration, it is often dangerous and costly to human life. A recent and ongoing example of this surrounds the  mining of coltan in Africa for smartphones and tablets  and many other minerals used in consumer electronics. Global Capitalism Does the Most Harm to the Most Vulnerable Global capitalism hurts people of color, ethnic minorities, women, and children the most. The history of  racism  and gender discrimination within Western nations, coupled with the increasing concentration of wealth in the hands of the few, effectively  bars women  and  people of color from accessing  the wealth generated by global capitalism. Around the world, ethnic, racial, and gender hierarchies influence or prohibit access to stable employment. Where capitalist based development occurs in former colonies, it often targets those regions because the labor of those who live there is â€Å"cheap† by virtue of a long history of racism, subordination of women, and political domination. These forces have led to what scholars term the â€Å"feminization of poverty,† which has disastrous outcomes for the world’s children, half of whom live in poverty.

Fowler's Stages of Religious Development & Thoughts on Essay

Fowler's Stages of Religious Development & Thoughts on Death--Kubler-Ross' and Lamers' Theories - Essay Example & Jack B., 2005). 3:- Synthetic-Conventional stage - A person has an ideology, consistent clustering of values and beliefs, but he or she has not objectified these for examination and in a sense is unaware of having them. 4:- Individuative-Reflective stage - The person comes out of the influence of the others and tries to hold him or herself authentic and consistent. 5:- Conjunctive Faith stage - Individuals learn to live with their faith and inquires. Dynamic, trusting relationship with God is established. 6:- Universalizing Faith stage - Religious development reaches to completion. Here, person decenters in the valuing process to such an extent that he/she participates in the valuing of the creator and values other beings (Fowler, 1981). As far as I am concerned, I find myself in conjunctive faith stage. My previous concrete boundaries are now becoming porous and permeable. To get to next level I will have to exit out of my current stage of a torn position between possibility and loyalty. Two major steps I can take to get to next level; I should experience a sense of connection with all beings and I should commit to overcome division, oppression and violence. I will have to move beyond self interest and my own religious ideologies in order to bring about love and justice. One of my closest relatives lost her mother. I inquired about her emotional reactions she encountered. She told me, although her mother was suffering from an incurable disease (Parkinsonism) and was on bed for the last ten years, yet she could not had imagined that her mother can be expired. Whenever she tried to realize that her mother was in terminal condition of disease and may die at any time, she could not think more, darkness appeared in front of her eyes and she became extremely upset. One day she received sad news about the death of her mother. She told that at hearing the news of her beloved mother she suffered

Fungi and Medicine Case Study Example | Topics and Well Written Essays - 750 words

Fungi and Medicine - Case Study Example Fungi play an important role in the ecology as their presence determines the types of plants and hence the types of animals that can live in a biological community. Fungi do not contain chlorophyll hence they cannot photosynthesize and so they are consumers in the food chain. Many fungi follow saprophytic nutrition meaning that they secrete extracellular enzymes to carry out digestion while other fungi like tinea that causes ‘Athlete’s foot’ are parasitic in nature. Fungi exist as mycelium which is actually a network of tiny thread-like filaments known as hyphae. The mushroom is the fruiting body or the reproductive part of the fungi. Sexual and asexual reproduction, both are found equally in the Kingdom fungi. In addition to its vital importance in ecology, it plays an essential role in the lives of humans. Fungi find applications in our daily lives, for example in the fermentation of beer and in the making of pizza dough. Fungi are also key decomposers in the fo od chain and are therefore essential for the biodegradation of dead animals and plants, returning nutrients back to the soil. However the most important role of fungi is in its use in medicine. Huge amount of antibiotics, derived from fungi are produced annually (Kendrick). Use of Fungi in Medicine: Penicillin was one of the first antibiotics to be developed from fungi. It was extracted by Alexander Fleming from the secretions of a fungus, ‘Penicillium’. Penicillin was considered a miracle drug after its discovery as it provided cure to a wide range of previously incurable diseases. It is still widely used in the production of a variety of effective antibiotics and has saved millions of lived since its discovery. Penicillin works by interfering with the ability of bacteria to develop new cell walls. Bacteria reproduce by cell division and since the creation of cell wall is inhibited, cell division does not take place and new daughter cells cannot be produced. This great ly reduces the reproduction potential of the bacteria and the bacteria only increases in length without dividing which weakens the protective cell wall and gradually the bacterial population dies. Nowadays research is being done in genetic modification of some types of fungi to prevent the spread of vector-transmitted diseases such as malaria. Experiments have been done by using transgenic fungus and using it to infect mosquitoes that carry the malaria parasite. The fungi have their genes modified by having the gene of the human malarial antibody injected into them. The results have showed that these fungi are extremely effective in eradicating the parasite and can lower incidents of malarial infection. Further research is being done on this so that possible resistance among the mosquitoes does not occur and optimization against the malarial pathogen is achieved (Fungi Developed to Fight Malaria in Mosquitoes). Genetic modification of fungi is also taking place to produce naturally occurring drugs. Taxol is a naturally occurring drug which is derived from the yew tree however the tree needs to be cut down for the drug extraction. In addition the yield of the Drug is very low. To solve this problem, the genes of fungi are now being modified so that they can yield the naturally occurring drugs like Taxol at a faster rate (Law). Organ transplants in recent past were very difficult to perform and used to pose a major threat of death to the patient if the immune system

Organizational Behavior Analysis Term Paper Example | Topics and Well Written Essays - 2000 words

Organizational Behavior Analysis - Term Paper Example If that is true, it is logical to say that no two organizations are the same either in behavior, culture or attitude. Organizational behavior plays a vital role in determining the success and failures of modern organizations. Globalization and liberalization have brought huge changes in organizations world. Modern organizations are working in a multicultural environment. Diverse workforce is common in most of the current organizations. Multicultural workforce would definitely have diverse communication means. Same way, strategies necessary to motivate a diverse workforce could be extremely different. Instead of intelligence quotient, emotional quotient of the employees appears to be more important in modern organizations. In short, new paradigms of OB are entering organizational world as time goes on. Apple Inc. is one of the prominent organizations in the world at present. They are the second largest in terms of market capitalization and also the most valuable technology company in the world at present. This paper analyses the importance of culture, communication, motivational techniques, emotional quotient and new paradigms in controlling the behavior of modern organizations, by taking Apple Inc. as the example. Culture As mentioned earlier, multiculturalism is not a myth, but a fact in modern organizations. ... When people from different cultures are working in the same organization, human resource managers may face lot of problems. The success of the organization lies in how well the HR managers solve such problems. For example, Muslims always like to have weekly off on Fridays whereas Christians like to have that on Sundays. These kind of contrasting interests or beliefs often cause problems to the HR managers. Even in the same culture, different subcultures often exist. For example, Roman Catholics and Protestants are two of the prominent communities in the Christian culture. Same way, Shia, Sunnis Kurds and Arabs are the subcultures in Islamic culture. The behavior, rituals, and customs of these subcultures are often different. â€Å"Some cultures put more emphasis on universal commitments (like honesty) while others put more weight on loyalty to particular people and relationships† (Ghemawat and Reiche, 2011, p.2). For example, people from some cultures are ready to tell even li es to save the interests of their companion. Such people places the value of relationships much above than anything else in this world. At the same time there are plenty of people who are not ready to tell lies even when their friends need their support badly. In short, modern organizations are operating based on the principles of pluralism and dualism and hence the salad bowl theory is extremely relevant to the modern organizations. As everybody knows, salad in a bowl consists of different vegetables and fruits. In other words, salads integrate the tastes of different vegetables and fruits and give eaters a unique taste. The taste of a salad is the sum total of the tastes of the individual components in it. It should be noted that the

The Financial Engineer's Most Versatile Tool Dissertation - 1

The Financial Engineer's Most Versatile Tool - Dissertation Example The EPS graph of the company has been shown for a five year period to highlight the rise in the earnings per share due to a stock repurchase program. The deterioration in the important financial ratios like interest coverage, return etc has also been shown with the help of suitable graphs. An announcement of a share repurchase by a company is valued highly by the market participants interpreting it as a ‘buy signal’ for its stock. So the company has good reasons to buy-back its stocks but sometimes these share buyback programs go awry. Despite the popularity of such programs as evident from the recent buyback deals, there are concerns whether the firm or the shareholders derive any gains from it. One reason favoring the buyback deal is that at any point of time the surplus cash lying with the management can be used for buyback of shares thereby returning the funds to the shareholders. It has been seen that idle cash makes the managers complacent so buying back of shares can be one way of instilling confidence among the investors. From the viewpoint of the company stock buyback results in increased Earnings per share (EPS), share price and increases the value of â€Å"executive stock options† (Ogilvie, 2006, p.51). However, the share buyback strategy can be dangerous if the company finances the buyback of equities using borrowed funds. Financing buyback using loan stock may look tempting in the short term but some years down the line the company has to pay back the loan. In the event of an economic recession, the company will have to struggle with fund shortage. A rise in the share price, the increase in company EPS are all good signs but not at the cost of endangering the position of the company in the future. The board of directors must keep the interests of the shareholders in mind while considering share buyback programs. Significant research has been conducted especially in the area of share repurchases.  

Compensation System Essay Example | Topics and Well Written Essays - 500 words

Compensation System - Essay Example take place in different plans like weekly or monthly payment of wages, economic loss compensation, payment of medical expenses and compensation to the dependants of a killed employee in the work place. Compensation of loss which occurs as a result of employee negligence does not take place in many jurisdictions. There many workers compensation systems which ensure that all employees have received their rights of compensation as stipulated in the Statutory. Longshore and Harbor Workers Compensation Act (LSA) cover all employees in the maritime industry. The Jones Act provides compensation and protection of seamen (Lee, 2009). Another program is called Federal Coal Mine Health Safety Act which covers people working in mine industries. It provides compensation to the miners who develop lungs complications. Veterans Administration is another program which provides compensation to people with complications and disabilities not related to their services (King, 2007). In case of disability insurance, an organization should provide weekly payment of wages. This will enable employees to care for medical and family expenses. The employee will receive money weekly, and this can help in quick recovery through receiving a favorable medical care. The company providing weekly payment can incur loss because of payment of processing fee each week instead of making a single payment. Economic loss compensation can be made for past and future loss (Max, 2012). Many people have provided wrong information about loss claim in order to get compensation in this plan. In case of health insurance, employee receives compensation for medical bills. This compensates workers when they develop a complication while providing services (Duke, 2010). The last plan is compensation of the dependants of employees who die in the work place. There same instances in which a person can not receive a compensation. When individual suffers as a result of negligence he/she does not get compensation from any

The Financial Engineer's Most Versatile Tool Dissertation - 1

The Financial Engineer's Most Versatile Tool - Dissertation Example The EPS graph of the company has been shown for a five year period to highlight the rise in the earnings per share due to a stock repurchase program. The deterioration in the important financial ratios like interest coverage, return etc has also been shown with the help of suitable graphs. An announcement of a share repurchase by a company is valued highly by the market participants interpreting it as a ‘buy signal’ for its stock. So the company has good reasons to buy-back its stocks but sometimes these share buyback programs go awry. Despite the popularity of such programs as evident from the recent buyback deals, there are concerns whether the firm or the shareholders derive any gains from it. One reason favoring the buyback deal is that at any point of time the surplus cash lying with the management can be used for buyback of shares thereby returning the funds to the shareholders. It has been seen that idle cash makes the managers complacent so buying back of shares can be one way of instilling confidence among the investors. From the viewpoint of the company stock buyback results in increased Earnings per share (EPS), share price and increases the value of â€Å"executive stock options† (Ogilvie, 2006, p.51). However, the share buyback strategy can be dangerous if the company finances the buyback of equities using borrowed funds. Financing buyback using loan stock may look tempting in the short term but some years down the line the company has to pay back the loan. In the event of an economic recession, the company will have to struggle with fund shortage. A rise in the share price, the increase in company EPS are all good signs but not at the cost of endangering the position of the company in the future. The board of directors must keep the interests of the shareholders in mind while considering share buyback programs. Significant research has been conducted especially in the area of share repurchases.  

The Childs First Step, as Awesome as an Earthquake Essay

The Childs First Step, as Awesome as an Earthquake - Essay Example The poet is writing from the child’s viewpoint or from an observer’s viewpoint that the reaction to this would be so much discussed that it would seem as awesome as an earthquake (Sexton, 511). Poem Title: ‘Mother to Son’ by Langston Hughes Metaphor: Life for me ain’t been no crystal stair (Line 2). What the Metaphor adds to the Poem: Here the poet is comparing life to a crystal stairway. Life for the mother has not been easy, as opposed to a crystal stairway where one can see where one is going at all times. Rather life has been rather difficult and there were times when she was not sure that the results of her efforts would be successful (Hughes, 508). Poem Title: ‘Stopping by Woods on a Snowy Evening’ by Robert Frost Personification: The woods are lovely, dark and deep (Line 13) What the Personification adds to the Poem: Frost’s poetry is known for its natural themes, yet there are invariably two meanings attached to it. One is the literal meaning, which as the poem goes, makes absolute sense. But there is also another hidden and figurative meaning, one more philosophical, that one sees in his poems. Here the woods have been compared to life’s uncharted and unexplored pathways. They stand on the brink between what one knows and what one doesn’t. ... She explores daily life events in all their truthfulness. The message of the poem ‘Courage’ is that we see bravery reflected in life’s small actions such as walking or cycling without support, willing to bear the taunts of class fellows etc. Thus we should cherish these emotions and remember them because they contributed to our personality (Sexton, 512). One poem that demonstrates the desire to restrain emotion: ‘Mother to Son’ by Langston Hughes. Reasons for my choice: Although the mother is very candid in telling her son that life for her has been a tough experience, the message here is that the son should never give up hope but trudge through life’s dark and difficult passages with a positive demeanor and contrite heart. God helps those who help themselves. 3. Essay discussing the use of imagery in two of the poems read: Imagery is one of the main reasons why poems appeal to us. It is often said that we think in pictures and the appreciation of poetry and song by the literati as well as the man on the street show that this feeling runs across all sections of society. Taking Robert Frost’s ‘Stopping by Woods on a Snowy Evening’ one can easily imagine the traveler, the horse, and the scene as they stop by the woods and the lake, taking in the beauty and contemplating what they have accomplished and what remains to be done. The eyes, ears, and mind can easily put the reader in the picture (Frost, 516). Similarly in ‘Mending Wall’, one can easily imagine Frost and his neighbor as they repair the walls that separate their gardens and backyards. The eyes and the mind can almost see the neighbors working to do this and Frost also gives a candid picture of pine trees in his neighbor’s lot while he has apples in his own.

Diverse Culture- Guleri and Veronica Essay Example for Free

Diverse Culture- Guleri and Veronica Essay Compare and contrast the female characters Veronica in Veronica and Guleri in A Stench of Kerosene. In this essay both female characters in Veronica and A Stench of Kerosene will be examined for similarities and differences in their culture and traditions. When you read these two stories the three things that stand out is their culture, tradition and the theme of love. The story teaches us that sometimes tradition gets in the way of life. It can sometimes control your life or sometimes not. In both the stories, the women hold on tightly to their traditions. The authors are not just talking about their family traditions but the global tradition of fertility and obedience. The main characters in these stories are Veronica and Guleri. This essay portrays about the roles of women. Although there are a lot of similarities between them on the surface but there are more concealed. In both the stories, the main belief in the female characters is their culture. Throughout the stories it shows us how important their culture is to them and how their society forces them to do certain actions that occasionally leads to a persons death as seen in A Stench of Kerosene. Veronica and Guleri both live in male dominated countries, which make females seen by everyone as inferior. The story of Veronica is told in first person by Okeke who is Veronicas childhood friend and the I in the story. The story of A Stench of Kerosene is told in third person by an omniscient narrator. The author of Veronica is Adewale Maja-Pearce and he was brought up in Nigeria, the same place as Veronica was. Maja- Pearce later returned to London, as this was his place of birth so that he could supplement his education. In Veronica, the person narrating the story, Okeke can be compared to Adewale Maja- Pearce as he grew up in the same surroundings as him and also the same education and they lead similar lives. The author of A Stench of Kerosene is Amrita Pritam and she was brought up in India which later became Pakistan, then she moved to New Delhi so that she could begin writing in Hindi. She had very unhappy experiences of marriage and divorce, this links with Guleri in A Stench of Kerosene as Guleri can not have any children and her husband marries again agreeing to his mother so that he can have children and this makes Guleri depressed and broken hearted which then leads to her gruesome death as her mother-in-law controls everything that goes on with Manak and Guleri. Manaks mother is an important force, though scarcely comes in as character. Veronica and Guleri both grew up in fairly rural areas of the country where they were reasonably poverty and war. But the only dissimilarity in their surroundings is that Veronica is in the country with troubled political history. The country has been torn apart by divisions between tribes and political groups, suffering massacres and civil war. As a result, financial development within the country has been limited and the rural areas have been badly affected by poverty. The characters in these stories have much resemblance in their personalities in the way they lead their lives even though both stories are set in very different countries. The author use comparable and diverse techniques to present and show their characteristics. Veronica is a very unfortunate woman who grew up in her native village. She lived with her susceptible mother, abusive and alcoholic father and other young siblings who have not been mentioned much throughout the story. On the other hand, Guleri lived in the village in India with her husband Manak and her mother-in-law. She had no children but was content with her life. Manak and Guleri had a much fulfilled marriage until her mother- in-law interfered by forcing her son to marry another woman so that she accomplishes her vision of being a grandmother and ruining Manak and Guleris life. The central theme of the story is the conflict between a mans love for his wife and the obligation to have children. The major cultural issue concerns a man taking a second wife in order to do this. The author tells us that this practice of burning oneself for escapism is not unusual in certain parts of India but was very prominent. Guleri lives with her husband and her moth-in-law. It was pointed out that Manak was satisfied with his fate and didnt want to marry again as most people around the country would have. Veronica cooked and served for her family. She married at a young age to a soldier and lived happily. Later on, she gave birth to a son. She is a very strong-willed person and is very content with her life. The physical appearances of both the female characters are not quite similar. Okeke describes Veronica, as no great beauty she still had a certain attractiveness that I knew would appeal to men. This is a very uncertain view as no one can be good looking and unattractive at the same time, they contradict with each other. Veronica being described as shabby may have been because of her surroundings and her lifestyle that has influenced her to be that way. Guleris physical features are barely described throughout the story. But when it reads they had bartered their hearts to each other an assumption that can be made from this is that Guleri must have been a very attractive woman as no one falls in love at first sight if the woman is unappealing. Also, as Guleri has never given birth before, she must have had a slim figure. Veronica is very comfortable with her life accepts the fact that shes married to a soldier rather than being in the city with Okeke. She lives in the same hut as she used to when she grew up and she had never changed. She is like a slave first to her father and then to her marriage to her husband. She is pleased with what she does and doesnt complain about it much but if she had the opportunity to raise her voice she would have probably had a say in what she desires to accomplish in life. They are my family and this is enough, this is a line of Veronicas low expectations. She feels her family is everything she needs and nothing else would have the same satisfactory. Guleri on the other hand is very childishly stubborn and always wants everything her way. She is portrayed similar to a little girl. Guleri is a happy go lucky person and loves her life. Manak and Guleri are expressed as a happy couple and care about each other. In Veronica culture is a main portion of her life. Her life was about tradition. When she refuses to go to the city with Okeke and says that it will be harder for her as she is a woman and she isnt educated enough. God blessed us with a son. Is that not enough? this explains that Veronica is always the same after a long period of time that the two have been apart. She is still surviving in the squalor of a village of which Okeke had once lived. The low expectations of Veronica have for herself, compared to the high expectations Okeke has for himself throughout for story, shows us that this is a male dominated country. The social expectations demonstrate this too. Veronica is very stubborn and it shines through the story. Veronicas life was all about the tradition. Guleris dignity is the main view of her life. Her life was all about Manak and her parents village. She always liked being the centre of attention. After Manak got married again, Guleri couldnt believe the situation she was in the middle of. She did not have to express her distress and jealousy in words. The look on her face was enough. But her husband Manak did not do anything about the circumstances. Her husband pulled out his hookah and closed his eyes. Hookah is a tobacco pipe with a long, flexible tube by which the smoke is drawn through a jar of water and thus cooled. He seemed as if he either did not like the tobacco or that he could not bear to face his wife. In this short story, Guleris character shines winning the sympathy of the readers. Guleri, a cheerful girl coming from a well-to-do family and her marriage to Manak, her failure to give Manaks family a son, creates a terrific situation for her tragic end and the readers immediate sympathy is with the heroine of the story, Guleri. She was the pleasant young girl who ended her life with an extremely disastrous manner. Indian culture is such that a married woman should bring a son to the family. If a woman fails to fulfill this role, she is not successful, in marriage and therefore rejected. Thus Manaks mother escapes a reasonable percentage of getting accused for bringing a second wife for her son, Manak. Not that she hated Guleri, but Indian culture had influenced her to extremes of believing in the gift of a son to the family. On the other hand, Guleris family was rich and wanted a man from a good family, for their daughter. But Guleris father was prosperous and lived in cities. He had sworn that he would not take money for his daughter, but would give her to a worthy man from a good family. Guleri failing to give Manaks family a son and having to wait seven years and even the sad end to her life could have been sad even from the early days of her marriage. In India, the mother is supposed to be the representation of Indian culture. A mother enjoys an important place, if she is able to fulfill a mothers part meeting with the expectations of motherhood; these being the customs and traditions of Indian culture. Manak playing his flute as they walked or were at the fair, made Guleri feel that the music brought her joy, taking her closer to Manaks heart. Thus the flute standing as a symbol of joy in their lives. He looked at her sadly. Then putting the flute to his lips blew a strange and anguished wail. Striking the signal of the tragedy and anticipating the tragic end. Bhavani announcing the sad end of Guleri, when she heard of your second marriage she soaked her clothes in kerosene and set fire to them. Manak getting mute with pain. He stared a long time uncomprehending, his face as usual expressionless. Therefore the death of Guleri could be called cultural violence in Indian society, though not recognized as violence; in reality it is a violent act leading to death of a person. In the short story, A Stench of Kerosene the writer, point out in simple diction the theme of the theme of violence present in the culture of Indian society. Amrita Pritam gives a clear picture of the episodes with the appropriate choice of a family setting and the intended aim and view of marriage in typical Indian society. The family setting of the extended family, this can be compared to Veronica as her father beats her and was bullied by her father while she was growing up. In Veronica, Okeke felt responsibility for his death, as so feels an extreme guilt as he did not come back to her from the cities more often and persuade her more to go with him and if he had done this enough, she would have agreed at some point to go to the city. Manak with this haunting event trapped in his mind leaving every joyful moment with his new wife feeling guilty instead of happiness after the tragedy of his former wife and the manner and circumstances he had married her. Amrita Pritam shows us how this guilt has not only affected his life but his mind and senses at the same time as it reads in the last line of the story when he holds the new born baby of his second wife when it is given to him, he says; Take him away! He stinks of kerosene! this portrays that the baby symbolizes the death of his former wife and the baby being brought to this world has made his former wife leave it. In both the stories we should pity Veronica and Guleri, as they were just victims of death. Veronica physically dies against her own rule and Guleri mentally felt that she could not live no more. Therefore, the main two women, in both the stories suffered the main tragedies. The reader may also have felt pity that Veronica was unable to prevent being born into a sexist and poor culture, which caused her to live her life with the tragic ending. Manak was also a victim, not of death but of guilt as he was taunted by the events of his wife and the evidence at the end of the story proves this as he thinks his child smells of kerosene, which is the liquid that caused his previous wife to burn to death. This proves that his future with his new wife will be very hard to cope with.

Negative Effects Of Fertilisers On Our Environment

Negative Effects Of Fertilisers On Our Environment The scope of this report is to examine the negative effects of fertilisers on our environment. It will primarily focus on the Nitrogen Fertilisers, there effects and solutions to combat those effects. Synthetic N fertilisers are one of the biggest cause for eutrophcation. When excess fertiliser runs off to the water, it can causes algal blooms, fish kills etc. Excessive nitrogen in the drinking water also has negative effects on humans. The production and application process is one of the contributing factos to the Greenhouse Gas emissions (GHG) as well. The report touches on the other two primary elements in fertilisers, phosphate and potassium, however, we will not go into detail discussions. Fertiliser run-offs, mostly nitrogen, is a matter of great concern in Queensland where the run offs from adjacent sugar cane and cattle farms are polluting the water in the Great Barrier Reef. It is a great threat to the ecosystem of the Reef and measures needs to be considered to reduce this pollution and also ways to rehabilitate and conserve the ecosystem of the Reef. Resultantly, in this report we discuss how an excise policy can help reduce these negative effects of N fertiliser. We look into ways of promoting organic fertilisers and hydroponics with the help of the excise, also keeping in mind that the internalisation of the external cost should be one of the major underlying policy issues. We look into financial rebates and assistance that may be available to farmers opting to use organic fertilisers and switch to hydroponics. Part of the excise revenue should be earmarked for these purposes. We consider regulations that should be introduced to compliment and magnify the effects of the excise. The N-Replacement is a program where the soil is tested and the application of N is confined to only the amount that is required. In the fullness of time, all farmers should have to participate in such programs. Lastly, we examine the benefits and negative effects of the proposed excise on the manufacturers, farmers and consumers. We will also look at any administrative and compliance issues that may arise with the introduction of the new excise. The role of the proposed excise in helping us meet our commitments under the Kyoto Protocol is also examined. Introduction This report is about the effects that fertilizers have on our environment. While the use of synthetic fertilizers has ensured an enormous boom in the agricultural sector, it has had its negative effects on the environment as well. The effects are directly related to issues like global warming and greenhouse gas emissions, and much more. The three major elements of synthetic fertiliser are nitrogen, phosphate and potassium. The damages that fertilisers have on the environment can be divided into three broad categories; natural resources (water, soil and air), wildlife and ecosystem and human health. Nitrogen fertilisers have the worse effect on the environment with phosphate following closely. This report will primarily focus on Nitrogen (N) fertilisers. It is beyond the scope of this report to discuss all the elements in fertilisers and discuss their effects. This is because different elements have different environmental effects and to a varying degree. They all have different use i n the agriculture industry as well. However, once the excise model for the N nitrogen is established, a similar model can be used to impose excise on all the other fertilisers. Nitrogen Fertilisers When applied to the to soil to nourish farming land, nitrate, a compound of nitrogen, can wash off the agriculture fields by means of rain or irrigation and can leach into the surface or ground water. Ground water is one of the sources of drinking water and excess nitrate in the drinking water can potentially cause cancer, respiratory distress in humans. In surface water, extra nitrogen may cause eutrophication, process of nutrient over enrichment. This is the primary cause of depletion in the oxygen level in coastal water. Coastal waters that receive an inflow from polluted rivers are the most affected. Eutrophcation is one of the biggest causes for coastal fish kill; it is also responsible for the harmful algal blooms and imbalance in the coastal ecosystems. In Australia, the Great Barrier Reef is highly affected by diffuse pollutants. Most of it comes from nitrogen fertilizers used in cropping and grazing lands in relatively small areas of the adjacent catchments. According to a research conducted by the CSIRO on the Great Barrier Reef, experts found that à ¢Ã¢â€š ¬Ã‚ ¦ Export of nitrogen and phosphorus is high and increased hillslope erosion rates have resulted in increased nutrient and sediment loads reaching and influencing inner shelf reef and benthic ecosystems. These pollutants are generated from diffuse sources and evidence from other geographical locations suggests that by the time their widespread effects are identified, the reef systems will be irreversibly damaged. Lastly, some of the nitrogen from the soil and water enters the atmosphere as nitric oxide and the green house gas nitrous oxide. This has a wide range of negative consequences, starting from acid rain to subtle shifts in dominant species and ecosystem function in forests and grassland ecosystems. Phosphate Fertilisers Phosphate is right behind nitrogen when it comes to negative effects to the environment. Fluoride has been and is the worse environmental liability that the phosphate fertiliser industry has passed on to the environment. Despite new advanced air pollution control technology which is resulting in less and less fluoride escaping into the atmosphere, the impact of fluoride emissions is still being felt. Amongst other things, the fluoride in the air has the potential to cause a number of disorders in livestock, The actual production process of phosphate is also harmful to the environment and humans equally. Potassium Fertiliser Potassium have not directly been related to any environmental pollution, even though it does have minor affect such as magnesium deficiency in crops and soil in the case of excessive application As can be seen, the use of chemical fertilisers is very harmful to the environment. In attempting to protect the Great Barrier Reef, the State Government and the Commonwealth has initiated programs like the Reef Plan, the N Replacement project. However, these government initiatives have been criticised by a many environmental agencies such as the World Wlidlife Fund (WWF) as being slow to achieve any real results. Government initiatives can only be effective when there is a drive from the general population to support those initiatives. The use of fertilisers in farming is essential to farmers as their profitability depends on the yield of the crops, which is predominantly the result of fertilisers. It is an essential resource to the farmers. In such a situation, the introduction of excise on synthetic nitrogen fertilizer and other chemicals used to maximise crop yield, can be one of the tools to discourage the use of such fertilisers and at the same time promote and the use of more environment friendly, non-chemical fertilisers and other farming alternatives. Regulation of the Fertiliser industry using excise Excise tax can be used as one of the tools for the government to influence the agriculture industry and influence the level of demand for synthetic nitrogen fertilizer. By imposing excise, we create an artificial price differential between the synthetic nitrogen fertilisers and its organic counterpart. This has the effect of farmers being more mindful about over application of the N fertiliser and using it sparingly. In case of blended fertilisers, where all three elements are present, the nitrogen component will be excisable. This is turn will promote the production of fertiliser that have a low synthetic N fertiliser content.. Apart from trying to promote consumption of low nitrogen content fertilizers, excise can also promote higher consumption of organic fertilisers. This can be done similar to the fuel excise system in Australia, where excise is imposed on both organic and synthetic fertilizers, however, a full rebate may be available to the users of the organic fertilisers, making the effective rate of excise for organic fertiliser zero. In the fullness of time, when all fertilisers are included in the excise system, i.e. nitrogen, phosphate and potassium, differential excise rates may be introduced, where they all have different excise rate depend on the degree of severity of effects each of them on the environment. The idea is that, if an all purpose fertiliser is high in nitrogen than it will have a higher price tag (nitrogen is the most harmful element of the three) as opposed to an alternative blend that is high in potassium; the higher the content of the most harmful chemical (N), the higher the price of the end product. There is an alternative to introducing fertilisers to the excise system. The government can promote and take active steps to make the agricultural industry consider hydroponic controlled environment agriculture. The principle advantage of hydroponics compared to tradition farming is the isolation of crops from the soil. As there is no soil involved there is no chance of drainage or problems associated with leeching of nitrogen to the ground or surface water. The fertilisers that are not used up by the plants are caught and reused. Excise rates and underlying reasons In setting the excise rate, we need to be mindful of the underlying policy objectives. The objectives are: For the agriculture industry to use fertilisers that are less harmful to the environment. To the use of alternative organic fertilisers To promote hydroponics, an alternative method of farming. Internalise the external cost that the fertiliser industry imposes on the environment The external cost should be the main element that we should try to internalise via the introduction of the excise tax. Charging consumers or producers for external costs, which should induce them to reduce their activities to the socially optimal level, is known as the Pigouvian prescription. This rule states that efficient consumption or production can be achieved through the tax system by imposing an excise on the activity equal to the marginal cost of the damage caused to other people. In trying to internalise the external cost of fertilizer pollution, many governments around the world are considering some form of environment tax. In China, a study was undertaken on the external cost and optimum use of nitrogen fertiliser on the paddy field system of the Dongting Lake are. The research showed that the nitrogen fertiliser application in the region well exceeded the required levels. Such that, an environmental tax was suggested on the excess use of nitrogen fertiliser. In Australia, there is not much information available on the external cost of the agriculture industry. However, figures from other country gives us an idea of the external cost imposed by the industry. A US study estimates the externalised costs of agricultural production (in natural resources, wildlife, biodiversity and human health) to be between $5.7 and $16.9 billion annually is a broad estimate, it is not Australian-specific, nor restricted specifically to agriculture, but it does highlight the need to understand the environmental impacts of agriculture better in the Australian context. In Europe, the estimated external cost of nitrogen fertiliser is about 0.3 à ¢Ã¢â‚¬Å¡Ã‚ ¬/kg N, bearing in mind that the market price is of the fertiliser is about 0.5 à ¢Ã¢â‚¬Å¡Ã‚ ¬/kg N. This effectively means, that if the whole amount was internalised then the price of N fertilisers would rise by about 60%. For the purpose of this report we will use the European figures as, mentioned earlier, there is not much Australian specific data available on the external cost of fertilisers. Now 60% excise on N fertiliser may seem like a staggering figure, however, when this excise is placed is conjunction with other regulation and policies the net effective excise will drop considerably. These issues will be discussed in the next section. Specific vs Ad valorem rate The next issue in the rate setting process is to determine if this rate is going to be specific or ad valorem. The choice between the options depends on the underlying policy, i.e. to raise revenue, discourage consumption, improvement of quality etc. Ad valorem tax creates a price differential between similar excisable good base on quality where the high-quality products are dearer than the low-quality products. This is a good tax mechanism if revenue maximisation is the underlying policy objective. However, if the main focus is to reduce harmful levels of consumption of any product, then specific tax is more appropriate. Specific or volumetric taxation is based upon the number of units sold, irrespective of their value and recognises that the potential for harm falls equally upon consumers or the community irrespective of the price of the item. Coming back to the topic in hand, specific tax is the appropriate rate to use as we are really interested on the internalising the external cost of N fertiliser on the basis of $/kg N. If the tax is imposed on the value or the cost of production of the fertilisers, it will not properly reflect the negative effects that the application of N fertiliser has on our environment. Taxation vs Regulation It is argued that taxation by itself will not always achieve the desired or complete results. Tax can influence the consumption pattern of consumers to a certain extent but regulations are needed to back up the tax. High taxes on tobacco and drink reduce average and usually also excessive consumption. But a tobacco tax cannot deal in a cost effective way with the effects of passive smoking; (inflexible) bans on smoking in public places are necessary to deal with this externality. Similarly, the alcohol excise is an inadequate instrument to restrain people from getting behind the wheel of their car after they have had a drink. Drink-driving breath tests are better targeted to deal with this situation. . Regulations can be in many forms, it can be requirements imposed on the end users, i.e., farmers or it can be regulations on the fertiliser manufacturers. In Germany, farmers are required to calculate and report annual nutrient balances in the soil in order to demonstrate that they have not over or under applied fertilisers. Imposing regulations on the manufacturers may not be of much use apart from quality control. The regulations should focus on the farmers instead, with science based approaches to soil testing, promoting good agricultural practice and optimal use of nitrogen. This approach is in line with the new nitrogen management method N Replacement and in time this along with any other similar programs should be made mandatory. Apart from being environmentally beneficial it is also beneficial to farmers as under this method they will need to purchase and apply only the amount of soil that is required by the soil, resulting in cost savings for the farmers. Another method of regulation, could be the issue of tradeable permits. However, under this system the costs associated is rather uncertain, compared to the excise system. A system of tradable permits guarantees the envisaged quantitative reduction in pollution but at an uncertain cost, while an environmental duty has an uncertain impact on the quantity of emissions but fixes the marginal cost of emission controls for polluters. Price elasticity and excise Fertilisers are a vital part of the agricultural industry. There is a very strong connection between application of fertilisers and crop yield and profitability. Therefore, it will not be wrong to conclude that the demand for fertilisers within the agricultural industry is inelastic. Having said that a 60% excise on N fertiliser is going to affect the farmers the most. Because of the elasticity of demand, the economic incidence of the tax will fall on the farmers, where the fertiliser manufacturers will be able to pass on most of the tax burden to the farmers in form of higher prices. Therefore, it is important to come up with relief policies for the farmers as well, bearing in mind that we are also trying to promote the use of organic fertilisers and hydroponics method of productions at a large scale. This will be discussed in more details in the next section. Exemptions/exception for the excise system and why There should be exceptions, where the tax incidence for the farmers should be nil. Exemptions should be available to farmers in the form of a rebate. As one of the policy issue is to promote the use of organic fertilisers. Farmers should be entitled to a full or partial rebate depending on if the fertilisers are solely organic or substantially organic. Organic fertilisers are largely derived from plan plants or animals. Substantially organic fertilisers are product where some synthetic fertilisers have been added to boost the nutrient content of the fertiliser. A rebate should also be available for farmers who pre dominantly practices or are in the process of adopting hydroponics method of production. There are two reasons behind this exemption. First of all, the nitrogen used in hydroponics has no effect on the environment. The plants are grown in a controlled environment, usually in a greenhouse, therefore, there are no emissions, run offs or leeching. This effectively means there are no external costs associated with the application of nitrogen fertilizer under this system. Secondly, the biggest drawback of converting to hydroponics from the traditional method of agriculture is the high capital set up costs associated. Since we are trying to encourage more and more farmers to consider hydroponics, it only makes sense to provide some sort of relief to them in the form of ongoing rebate to compensate for the high set up costs. Lastly, a partial rebate should also be available to farmers who are participating in recommended programs such as the N- Replacement program. The N-Replacement program has the potential of reducing nitrogen inputs by almost one third. The government can only have this rebate available till the program is fully tested and made mandatory. Till then farmers should be rewarded for voluntary participation in the program. Positive and negative effects from this new excise Positive effects Lower demand for synthetic N fertiliser The introduction of the excise on the nitrogen fertiliser will lower the demand for it. As discussed earlier, because of the low price elasticity of demand, the fertiliser manufacturers will be able to pass on most of the tax burden to the farmers in the form of higher price. Higher prices will mean that farmers will now be more mindful when it comes to the application of the fertiliser. More and more farmers will be forced to practice good farming methods, only applying the amount that is required in order to save on cost of fertilisers. Less emission, leaching as a result As farmers starts to pay more attention to the wastage level and apply the optimal amount of nitrogen required to replenish the soil, there is less leeching and emission. Influx of excise revenue One of the unavoidable effects of imposing excise duty is the inflow of revenue. The revenue that comes in from this particular excise should be hypothecated. It should be used to finance projects that will aid in cutting down the use of N fertiliser application. Some of the funds should also be earmarked for providing assistance to farmers switching to hydroponics. Helps the government to meet other policy issue As the application rate of the N fertilisers reduce, it helps the government meet other environmental related policies, such as Australias commitment under the Kyoto Protocol. This will be discussed in more details in the next setion. Negative effects Higher cost of production for the farmers, which may be passed on consumers As discussed earlier, the imposition of excise will mean that the farmer will pay a higher price to purchase the fertilisers. Even if optimal applications of N fertiliser methods are implemented, there would still be an increase in the cost of production for the farmers. This in turn would mean that the increased cost of production for the farmers will be passed on to the final consumers in form of higher prices for fresh fruit, vegetable etc. Loss of revenue for the fertiliser manufacturers There will a significant loss of revenue for the fertilizer manufacturers, as they are the one who are actually liable for the excise payable. They will pass on the bulk of the tax to the agriculture industry, however, they will still loose out of a significant amount of profit. How will this new excise interact with Australias commitment under the Kyoto Protocol Under the Kyoto Protocol, Australia is committed to reduce its greenhouse emissions to 108 percent of the level we were in 1990. This target has to be achieved by 2012 (2008 -2012 is known as the first commitment period). According to a report on climate change, in 2008 the emissions for the agriculture sector are projected to be 77 Mt CO2 of emission over the Kyoto period. This is a 4% decrease on the 1990 level. Most of the decrease is, however, attributable to the drought. Therefore, introduction of this new excise will ensure that there is a significant reduction in greenhouse gas emissions. Apart from gas emission after the application of the N fertiliser, it also emits greenhouse gas during the production process. The production of fertilisers demands much energy and generates considerable greenhouse gas (GHG) emissions. Kongshaug (1998) estimates that fertiliser production consumes approximately 1.2% of the worlds energy and is responsible for approximately 1.2% of the total GHG emissions. Therefore, when demand falls as a result of the new excise and regulations, the supply will eventually fall as well, with reduced production of synthetic N fertiliser. This, again, will result in reduced level of GHG emissions. Impact of the new excise on; Consumers The excise will mean that the price of end products that are heavily dependant on the N fertiliser will increase. When excise is imposed on a commodity, even though the legal incidence lies with the producers, the ultimate tax burden falls on the end users of the finished product by means of higher price. Therefore, we need to be mindful of that while imposing the excise. Business The excise will not affect businesses much. Businesses or in this case, the retail shops are just middle men. Any part of the tax that they do pay in form of higher wholesale prices, they simply pass it on to the consumers. Government revenues At first glance, it can be said that government revenue will also increase with this proposed excise. However, if we are to put the revenue aside, hypothecate the funds for the sole purpose of funding programs and assisting farmers in adopting more sustainable methods of farming, then in essence it will not be wrong to say that the government revenue stays the same. There is not extra gain as such from the revenue perspective to the government. Revenue generated from these policies could have an outcome on the effect of these policies, depending on how it is used. If revenues from a tax are added to the general treasury store then the wellbeing of those affected by the tax is negatively affected as modelled, but if the funds are ring-fenced for a relevant purpose such as assisting the fertilizer industry or farmers, then the welfare of those actors is not diminished by as much. Administration costs There should not be any extra cost related to the administration of the new excise. Currently the Australian Taxation office is responsible for the administration of all excisable and excise equivalent goods. The ATO is already well equipped to deal with excise tax. Moreover, under the self assessment regime where businesses calculate there own excise liabilities, the incremental change on administration cost should be minimal. The taxing point should be fixed as the fertilisers are leaving the factory for delivery to wholesalers and/ or the domestic market. This will further ensure ease of administration of the excise tax. Compliance activities The compliance activities on behalf of the businesses should be fairly straightforward as well. Under the self assessment system, businesses keep records and fill out their own excise return. Another section maybe introduced to the excise return, where farmers are eligible for a rebate. However, it should all be part of the prevailing excise return system that we currently have. Recommendation After examining the effects of synthetic fertilisers on our environment, especially the N fertiliser, it is recommended that the excise tax of 60% at a specific rate should be imposed. It is true that the imposition of the tax may have a large impact on the fertiliser manufacturers and farmers. However, that is the initial impact. Along with the excise, we should also provide rebates for the farmers, who act in accordance with out other policy objective. Farmers who look at alternative organic fertilisers should be entitled to a rebate as negative effects from organic fertilisers are minimal compared to its synthetic counterpart. Further rebates should be available to farmers switching to hydroponics, as the nitrogen content in the nutrient solution has no effect on the environment. Lastly, assistance should be available to farmers who make voluntary participation in good farming practices i.e. take part in practices like the N-Replacement program. Along with these financial laws, we should also implement some non financial regulations, which will ensure a superior result. Here, the goal is not make sure that the farmers are not applying excessive amount of synthetic N fertilisers to the soil and at the same time moving towards organic fertiliser. The tax will bring about that inclination in the farmers, they will want to apply the optimal amount of synthetic nitrogen in order to save cost on fertilisers and also look into cheaper alternatives which are more environmentally friendly. However, in the fullness of time, we need to introduce regulations, specially the one similar to Germany where the farmers needs to annually record and report the nutrient content of their farming land to the authorities. In the long run we should also make a N- Replacement plan mandatory, after it has been fully tested by CSIRO. We should also ear mark, some of the revenue from this new excise to help fund the programs and any similar programs. The new proposed excise policy combined with the proposed regulations is a little step towards Australia meet its commitment under the Kyoto Protocol. It is true the tax might hurt manufacturers, farmers and consumers, financially. However, we need to ensure that the external costs caused by the production and application of the fertiliser are being met, so that it reflects on the price. It is the responsible thing to do, to pay the price for the harm that the industry is causing the environment. It is a trade off we have to make to ensure a better world for the next generation. In order to stop global warming, bring balance back to our ecosystem, protect the Great Barrier Reef, it is a small price to pay.