Bacteria on Stainless Steel Surfaces | Experiment

Microbes on Stainless Steel Surfaces | Experiment The connection of microbes on food preparing surfaces and in the earth can cause likely cross-sullying, which can prompt food deterioration, conceivable sanitation concerns, and surface demolition. Food contact surfaces utilized for food dealing with, capacity or preparing are regions where microbial sullying generally happens. Indeed, even with appropriate cleaning and sanitation systems or practices set up, microscopic organisms can stay connected to the surfaces and this connection can prompt biofilm arrangement. The motivation behind this examination was to recognize the nearness of pathogenic microorganism in a food handling zone and to assess the impact of the cleaning method on the microbial burden in the food preparing region. Ten recreate food contact surfaces were tried: hardened steel, marble and wood, with nearby regions being tested when cleaning. The test surfaces were examined with a swab technique when the cleaning stage. The consequences of these investigations demon strate that three of ten hardened steel surface were defiled before cleaning and no surface was debased in the wake of cleaning. Moreover, three out of ten marble surfaces were tainted before cleaning and one surface was sullied in the wake of cleaning. Six of ten wood surfaces were intensely polluted before cleaning and three surfaces were debased in the wake of cleaning. The trouble in cleaning was identified with the measure of surface harm and it is ideal to evade this kind of surface. Hypochlorite arrangement that was utilized for cleaning the surfaces in this investigation was viewed as viable against the foodborne pathogens tried. This examination has featured the way that pathogens stay suitable on dry tempered steel surfaces and present a sullying peril for impressive timeframes, subject to the tainting levels and sort of pathogen. Catchphrases: Microorganisms; Survival; Cross-tainting; Food contact surface Presentation Food contact surfaces are the main inhabitant of biofilm that can have possibly unsafe microorganisms. This, hence, is a conspicuous marvel in food preparing plants attributable to leftovers and buildups of numerous types concoction, natural, natural, or potentially inorganic - which develop on the surfaces of supplies that may get in contact with food (Mafu et al. 2010). The nearness of these unwanted microorganisms to the material surfaces is a wellspring of worry, as this can bring about food cross-defilement, prompting food contamination. Under positive conditions (temperature, pH, relative stickiness), pathogenic microorganisms can endure as well as duplicate for an enormous scope inside the biofilm. In local kitchens and food preparing businesses, foodborne disease can result from wrong stockpiling of nourishments, especially as for temperature, pollution of crude or cooked nourishments before utilization, by contact with different food sources or utensils (food contact surface s ) conveying pathogens, and lacking cleaning systems that may not see total expulsion of microorganisms (Teixeira et al. 2007). In food handling businesses, food contact surfaces, for example, treated steel, marble and wood may make an empowering situation for the endurance of the microorganism, prompting genuine clean issues. Besides, impasses, corners, joints, valves and some other difficult to-arrive at places are the most suitable territories for the nearness of microscopic organisms. (Peng et al. 2001). The estimation of support and cleansing procedures in food handling businesses depends, to a huge degree, on the structure and upkeep programs received by the organization. Absence of adequacy in cleaning systems may permit ingenuity and endurance of pathogens in nourishments attributable to their predictable adherence to food contact surfaces. This may prompt exchange of microorganisms from individuals, questions or tainted food to other food or material, henceforth prompting cross-defilement. Individuals can, from numerous points of view, be a wellspring of cross-defilement to nourishments (Holah and Thorpe, 1990). Food can be polluted when it is dealt with, so it is significant that individuals who might be conveying or experiencing certain ailments don't deal with food. Tainting can likewise be passed from hardware while reaching food. It explicitly happens when utensils or gear are not productively cleaned and purified between each utilization and may prompt advancement of biofilm, making positive conditions for the endurance of the pathogens. Defilement from food to food happens primarily when crude nourishments come into contact with cooked or arranged nourishments (Montville et al. 2001). The tireless nearness of microorganisms in food preparing processing plants, explicitly on food contact surfaces in spite of conscious endeavors to battle the wonder, presents extraordinary difficulties to the organization. It lessens the net revenues of the businesses because of the expanded expense caused in the endeavors to embrace propelled cleaning administrations and projects. A possible impact of the nearness of microorganisms on food surfaces is food contamination. Event of food contamination will mean extraordinary harm to the picture of the organization and tireless weight with respect to the administration, in this way wrecking the advancement of the organization. Cross pollution is additionally turning into a typical issue both in the kitchen setting and in industry. Move of safe pathogens and microorganisms across and around these food makers through different specialists and components that proliferate and convey the pathogens is a wellbeing risk. Studies show that the degree of defilement changes relying upon the duplication and the pace of material dealing with that happens in the production line. In this unique circumstance, hence, workers㠢㠢‚⠬㠢„â ¢ hands, utensils and the expansive augmentation of all food contact surfaces add to in cross defilement (Zhao et al. 1998). An intensive assessment of the entire idea of microbial endurance and industriousness on food contact surfaces in spite of run of the mill cleaning methodology and overhauled structures of the food contact surfaces, (for example, textural properties, kept up strong surface hydrophobicity) will uncover that increasingly itemized examination and studies ought to be centered around the elements that make an empowering domain for the constant replication and nearness of the foodborne pathogens in the food handling businesses and kitchen setting (Scott and Bloomfield, 1990). The investigation of different applicable properties for the microbial attachment process has been another basic objective of this examination and the reason behind it is to get a more extensive information base of the components of bacterial grip to food contact surfaces to define techniques for its control. The goal of this investigation is to distinguish the microorganisms that can get by in the food contact surface, for example, hardened steel, marble and wood, much subsequent to cleaning methods, consequently expanding the danger of food cross-tainting. The investigation will concentrate on microorganisms that make due in the food handling territories much after the cleaning system. Foodborne pathogenic microscopic organisms hold fast to dormant surfaces; they may show a more noteworthy size of protection from synthetic or common cleaning and treating specialists (Barnes et al. 1999). The idea of cross sullying is of significant worry in the food preparing businesses that establish a danger to human wellbeing since they cause most food borne ailment episodes. Food contamination is one of the results of adherence of microorganisms to food contact surfaces (Sattar et al. 2001). Materials and Methods Premises So as to survey the microbiological wellbeing of a food handling territory in Oman, three kinds of food contact surfaces were contemplated: Stainless steel, marble and wood. Ten surfaces of every one of the three sorts were tried, with the neighboring regions of every one being tested when cleaning. This examination was performed haphazardly in nineteen chose Army camps kitchen. Information examination Swabs were taken from the food preparing territory inside the Royal Army camps kitchen and sent to the food microbiology lab of the ecological of wellbeing unit for examination. The swabs were each tried for pathogenic microscopic organisms connected with food and coliforms that can make due on the outside of food arrangement territories when cleaning. The plates were perused for the quantity of settlements of pathogenic microbes and coliforms. A Phoenix machine was utilized to distinguish the microscopic organisms and readings were taken legitimately from the Phoenix machine. A Phoenix is robotized microbiology framework is proposed to give fast ID results to generally oxygen consuming and facultative anaerobic Gram positive microscopic organisms just as generally high-impact and facultative anaerobic Gram negative microorganisms. The recognizable proof of the Phoeonix panal utilizes a progression of customary, chromogenic and fluorogenic biochemical tests to distinguish the creatur e. The development based and enzymatic substrates are utilized to cover the various sorts of reactivity among the scope of taxa. The tests depend on the utilization of microorganisms and decay of explicit substrates recognized by various marker frameworks. Corrosive creation is demonstrated by an adjustment in phenol red pointer when a disconnect can use a starch substrate. A yellow shading is produce by Chromogenic substrates upon enzymatic hydrolysis and the enzymatic hydrolysis of fluorogenic substrates brings about the arrival of a fluorescent coumarin determination. Creatures that use a particular carbon source diminish the resazurine based pointer. These outcomes were recorded and the log decrease was determined for each plate at every weakening rate after and before cleaning of the surface (BD Phoenix, 2007). Testing techniques and microbiological assessment (Before Cleaning) Tests utilizing the swab strategy were done on surfaces sullied with food borne pathogens in a food preparing territory. Cylinders containing 10 ml of sterile cradled peptone saline arrangement were utilized to wet th

The Scarlet Letter essay: Why was Dimmesdale’s Suffering Worse Than Hester’s?

In Nathaniel Hawthorne’s The Scarlet Letter, Mr. Dimmesdale’s most prominent mystery is his transgression of infidelity with Hester Prynne. Mr. Dimmesdale expected that his spirit couldn't bear the disgrace of such a divulgence in view of his status as a significant good figure in the public arena. Accordingly, he stays quiet about his way of life as Hester is freely mocked for their demonstration of infidelity. In spite of his decision of blame over disgrace, Mr.Dimmesdale’s private self-dispensed internal disturbance that is exacerbated by the torments of Roger Chillingworth, destroyed his physical being and mental state, causing a lot more noteworthy enduring than Hester’s open disgrace of the red letter. A significant part of the anguish, physical and mental, that Arthur Dimmesdale suffers is self-exacted because of the tremendous load of his feeling of remorse. Expecting that he would not have the option to hold up under the discipline from general so ciety, he decided to stay unknown in his wrongdoings. In doing as such, he thought little of the measure of mental torment and enduring he would suffer by his own hand.By just admitting to himself, he doesn't satisfy the prerequisites of atonement, for there is nobody to pardon him yet himself. He doesn't permit his heart to be washed down, and hence should live with his transgressions. His enthusiastic torment drives him to cause torment with a â€Å"bloody scourge†, which he had frequently â€Å"plied all alone shoulders†(99). He causes incredible physical agony notwithstanding his psychological torment. In the early Christian church, self-beating was forced as a methods for compensation and sanitization for insubordinate ministry and laity.In the book of scriptures, Proverbs relates that overwhelms â€Å"cleanse evil† and stripes wash the heart (Prov 20:30). He is attempting to recover and rinse himself without admission, yet this is inconceivable. Through th is self-mutilation, he endeavors to calm his psychological agony by causing self torment; he locate this sub-par since he despite everything fails to participate in the most significant part of reclamation, admission. He additionally thoroughly fasts, as another endeavor to purge his spirit. Hawthorne composes, â€Å"it was his custom, as well, as it has been that of numerous different devout Puritans, to quick, †not, be that as it may, as them†¦Ã¢ but thoroughly, and until his knees trembled underneath him, as a demonstration of penance†(99).Religiously, fasting is regularly utilized as a type of sanitization and spotlight on otherworldliness. By and by, he utilizes substantially torment as an endeavor to ease his psychological misery. By taking an interest in this ineffective purifying, he just surrenders himself to more prominent mental torment; what he contemplated and knew to be a fix of blame and sin just intensifies his own. The circumstance becomes miserable when his ways bomb him, and this destroys his strict convictions, which are the premise of his whole life.He faces a whole character emergency, and this is something Hester never needed to persevere. Indeed, she withstood her a lot of depression and enduring, yet never to the extraordinary where she went to self-mutilation to soothe herself. He endeavors to reclaim his discolored soul through different demonstrations of penitence, however everything is futile in light of the fact that it is totally managed without an admission. His torment is all inside himself; he is his own avoiding, tattling townspeople and his own stone throwing youngsters. There is no place for him to hide.He is completely consumed by his wrongdoings and they destroy him. Hester, who’s openly tormented by others while around, however it may be similarly as destructive around then, is as yet lesser than Dimmesdale’s suufering. Hester has a getaway course. She has the asylum of her home outside of town, where she can escape from the tattle and contempt. She additionally openly grasps her responsibility in the undertaking, which permits her to acknowledge the discipline, proceed onward, and make something great out of it. Hester turns into a maternal figure for the network because of her experiences.She thinks about poor people and brings them food and garments. Before the finish of the novel, the disgrace of the red letter is a distant memory. She doesn’t owe anything to the townspeople any longer. Some even overlook what the red A depend on. Dimmesdale, then again, as a very much regarded serve, remains at the focal point of his locale, being the backer of strict and good principles of that Puritan culture. He should stay around, apparently lecturing others about devotion and staying blameless, and inside feeling like an imposter.Dimmesdale understands his shortcoming sequestered from everything his transgression, yet his longing to apologize is more than once defeat by his hankering for open endorsement. He is their ethical compass, yet he himself is lost. This drives Dimmesdale to additionally disguise his blame and self-discipline and prompts still more weakening in his physical and profound condition. As a result of Dimmesdale’s choice to stay mysterious, he unwittingly makes a duality in character inside himself that outcomes in the weakening of his psychological well-being.Dimmesdale, as the venerated town serve, must keep up this division in character; he is continually commended for his integrity and requested good and otherworldly exhortation, while he is turbulent inside. Hester is liberated to be whom she satisfies. The townspeople don't trust Dimmesdale’s protestations of evil. Given his experience and his affection for expository discourse, Dimmesdale’s assemblage by and large deciphers his messages figuratively as opposed to as articulations of any close to home guilt.He sets up the strict importance of his wor ds to contend with the setting in which he talks them. Dimmesdale's manner of speaking, his situation as clergyman, his notoriety for being a righteous man, and the class of the message permit him to state, â€Å"I am the best delinquent among you,† however be comprehended to be modest, devout, and authentic. His internal identity is urgently attempting to admit, yet his self worried about open appearance just permits him to do it such that he wont be taken actually. He is basically at war with himself.By staying mystery, Dimmesdale bound himself to a lot more noteworthy enduring than if he somehow managed to be openly censured with Hester in light of the fact that he exposed himself to long periods of self-torment and an unflinching mission for ridiculous contrition. The job of Roger Chillingsworth in Dimmesdale’s torment intensifies the agony of the wrongdoing, causing a lot more noteworthy enduring than Hester who just associated with the specialist on inadequate ev ents. As his name recommends, Roger Chillingworth is a man inadequate of human warmth. His bent, stooped, twisted shoulders reflect his misshaped soul.Under the pretense of another specialist around with healthy aims towards the youthful pastor and his wellbeing, Chillingsworth gains his trust and they move in together shaping impossible to miss mutually dependent relationship. Chillingworth needs Dimmesdale to feed his mind and to be the object of his fanatical want that he can control and at last obliterate; Dimmesdale needs Chillingworth to keep his blame alive, the consistent inciting from the specialist for Dimmesdale to uncover his internal sin powers Dimmesdale to be continually helped to remember his offenses. Chillingworth resembles a parasite. He drains Mr.Dimmesdale’s life power out of debilitated requirement for reparation for Dimmesdale’s activities against him. Dimmesdale is subliminally mindful of his reliance of Chillingworth, for he can't and doesn't s plit away. Their relationship is portrayed in this statement, â€Å"Nevertheless, time went on; a sort of closeness, as we have stated, grew up between these two developed personalities, which had as wide a field as the entire circle of human idea and study to meet upon; they examined each subject of morals and religion, of open issues, and private character; they talked a lot, on the two sides, of issues that appeared to be close to home to themselves..â€Å"(P#). Chillingworth lived and flourished off the torment and blame he continually delivered on Dimmesdale, and in a bent way Dimmesdale depended on this mental torment to facilitate his self-incurred scan for absolution. The job of Roger Chillingsworth in Dimmesdale’s torment strengthens Dimmesdale’s enduring, causing Dimmesdale to suffer incomprehensibly more than Hester who had the option to maintain a strategic distance from the abhorrent specialist. Some contend that it was Hester who endured the most all th rough the novel. They state that in light of her wrongdoing Hester got segregated from the others in her society.They embody this with the statement, â€Å"Who had been recognizably familiar with Hester Prynne, were currently dazzle as though they viewed her just because was the Scarlet Letter, so phenomenally weaved and lit up upon her chest. It had the impact of an illuminate taking her of the conventional relations with humankind and encasing her in a circle without anyone else. â€Å"(61). She turned out to be desolate, and the red letter was a weight that Hester needed to convey regularly of her life, and the image, which segregated her from some other human being.It caused Hester to be alienated, yet Dimmesdale's weakness in not admitting lead at last, to his demise. Hester had a horrendous discipline: she needed to wear a red letter for an incredible remainder. Be that as it may, Dimmesdale's inner battle with his own weakness and blame was far more terrible than a red lett er. He endured the most as he continually rebuffed himself for his transgression. Despite the fact that Hester endured the open discipline she managed it well and accepted it, at last making a positive job for herself in the network and changing the importance of the red letter.She had the option to present appropriate reparations and in time through great deeds, change the significance of the red letter from â€Å"adulteress† to â€Å"able†. Dimmesdale then again, needs to consistently manage their wrongdoing within him never permitting it to get open. He was never allowed the chance to make harmony with himself. Rather than taking his retribution freely he does it secretly. He had to proceed

Negative and Positive Feedback Loops (Including Examples)

Negative and Positive Feedback Loops (Including Examples) You probably have heard about feedback and you definitely have experienced it â€" even though you might havent been aware of some specific times you were receiving or giving it. Now, you are either quite confused or eager to know more about some feedback loops everybody has been talking about lately.Well, what are feedback loops and why are they important? Feedback loops are best described through an ideology that advocates constant improvement and prospers, as any person, organization or a company that follows this business ideology must include feedback loops in all of their processes.Simply said, a feedback loop is a process in which the outputs of a system are used as a beginning of a new process â€" reinventing and improving the one in the starter place.This basically means that the outputs coming out from any system are gathered and used as inputs, making a complete circle and therefore working on the constant improvement of the system.Many areas are covering feedback loops, su ch as social, biological, behavioral, economic etc. In business manner, this refers to the process of using customer or employee feedback (the outputs of a service or product), to create a better product or workplace, all with an aim of improving the employee and customer satisfaction, and therefore the entire business.We’ll cover the difference between positive and negative loops, why many organizations use it and what you should do in order to start implementing this powerful tool in your organization or company.ABOUT THE FEEDBACK IN GENERALWorking with many customers and on various projects, we have come to the realization that not all people are aware of the feedback, its purpose and impact it has.So before covering the feedback loops, well go a bit deeper into the feedback in general, to get some bases for further knowledge.Feedback is defined as the information gained about a reaction to a product, service or someone’s behavior, which will allow the modification and improv ement of the product or service that have received the feedback, or the person him or herself â€" which is the most enchanting thing to watch in the world.We all want to be the best, at least in some specific areas.Therefore, we are trying to become better and better each day. The biggest problem happens due to the fact that we are not able to solely see everything that needs to be seen.Thats why we need other people â€" usually, those who work with us the most and know us the best, to help us notice the blind spots about ourselves.Somebody once said that receiving a feedback is the best gift you can get. This has been proven multiple times as accurate, due to the fact that feedback always comes from somebody who cares.Whether its some of the colleagues, boss or a family member â€" its always with the good cause and main aim for us to become better.Even though it can be sometimes really hard to receive a feedback, especially when it’s about us personally, it is always the first st ep in becoming better.Therefore, the next time your boss criticizes you for not completing something the way he or she wanted you to, you should bear in mind that they are doing this because:They take care very much about the company and the particular thing you are doingThey care about you and want you to become better â€" if this wasn’t the truth, they would have already fired you in order not to “waste” their time with youIt’s important also to mention that feedback comes when people believe that we can change something â€" improve the product, service or entire project. If they thought that their talk was useless, they would keep quiet.This summons up the entire importance of the feedback. Its magic is proven the best by experiencing it by yourself â€" whether you are giving somebody the feedback and watching them improve through time and become better than they ever imagined, or you are the one receiving it and starting the magic journey of reinventing yourself.Feedback is an essential part of any business nowadays and knowing how to give and receive it becomes more and more valuable soft skill to all employers.Therefore, you should research more about feedback techniques and also find out the best and most effective way to implement the feedback.NEGATIVE FEEDBACK LOOPSThe word “negative” itself has a negative connotation but does not have to be negative at all. On the contrary, when it comes to negative feedback loops, the result is more than positive.A negative feedback loop can be defined as a process where an organization or a company listens to customers complaints or grievances and then uses that feedback to improve their products or customer service.We mention loop again because the customers’ feedback (output) is used as constructive input on a redesign of their product or a service, thus creating a circle.If you can imagine buying, for example, a washing machine from a famous brand and then realizing some features are out of a funct ion.This makes you fail a complaint (or submit a feedback if we talk at the professional level), which causes the company to take your feedback as the input for further improvement.Every washing machine that they’ve produced since you’ve submitted a feedback had no difficulties with features, all due to the fact that they’ve received feedback appropriately and used it constructively to improve their product, creating a negative feedback loop.There are many reasons negative feedback loops are that important.The strongest one is the fact that it puts customers in the center, reinventing the product or service, based on their wishes and needs. Customer centricity is becoming a global trend and essential thing for any company if it wants to stay in the business and maintain its customers.If you find yourself in a situation where you are unsatisfied with some specific product of a service, but you receive immediate help from the company and see that they are working on solving it, there are much more chances that you will buy again from the same company, even though youve had problems in the first place.Its all because the care theyve shown for their customer, in this specific case, you.EXAMPLES OF NEGATIVE FEEDBACK LOOPSThere are many examples of companies who have already established negative feedback loops and therefore made progress. We will mention only a couple of them, explaining their success with negative feedback loops.1.  Amazon.comWell known online retailer, Amazon.com, is a perfect example of a business that uses a feedback loop.Amazon was one of the first to drastically change the world of online business by launching a constant process of interaction and dialogue with its customers.The negative feedback loop keeps customers aware of their impact, which motivates them to offer their feedback.They can see it later implemented, as Amazon provides products and services that address consumer preferences and adapt according to the feedback.The ever g rowing importance of feedback loops results in opening new hiring positions for feedback experts, who evaluate the feedbacks and also delve into the power of customers, offering their perspective on how Amazon can increase customer feedback.The goal of feedback experts is to completely understand what the customer needs and desires, and work on social interaction with them, which could improve the entire customer experience.Amazon is only one of the companies that have proved that constructive negative feedback loops can be used to achieve a greater appreciation of the company’s efforts, leading to improving the customer experience and creating brand ambassadors for the company.2. Trader Joe’sThis is quite an interesting example. Trader Joe’s is might not well- known as Amazon, but sure does some revolutionary things when it comes to feedback loops and customer centricity.The key to the success of Trader Joes is the fact that they dont focus on traditional customer service met hods, but instead, they strongly believe in live interaction between employees and customers.Their retail staff spends most of the time on the floor, interacting with customers and immediately responding to their needs, whilst working.Trader Joe’s employees’ put a focus on human interaction, as they all feel it is necessary for outstanding customer service.They constantly move their boundaries and find ways to improve their customer satisfaction.For example, when one of their customers requested her favorite soy ice cream cookie, they stocked up on it just for her.This might seem like a small gesture, but it’s crucial when it comes to creating long-term customers and developing strong relationships with them.POSITIVE FEEDBACK LOOPSA positive feedback loop sound more encouraging in the start so let see what it is all about.A positive feedback loop can be defined as a process where an organization or a company listens to employees’ complaints or grievances (their feedback) and uses that feedback to improve internal structure and workplace satisfaction.It’s considered a loop because employees’ feedback (output) on the system or the process is used as input on a rebuilding and reconstructing the work culture, thus completing a circle.It is believed that as a result of improved workplace satisfaction, the company will be able to increase their profits. This doesn’t come all by itself. Every company or organization should question itself â€" who brings the results? Who reaches the goals?The answer will always be people.By investing in people, trying to create a better work culture, providing them with all they need, and most importantly â€" giving them the feeling of importance by taking into consideration their feedback and implementing it, they will feel more motivated for work and progress, and therefore will try harder and achieve more.If you still doubt that, just try complimenting one of your employees when he or she does an extraordinary job.The n ask them about their opinion and what do they believe is the best solution for improving the entire process or workplace.After receiving the feedback, try implementing it as soon as possible. When your employees see that you have applied one of their suggestions, they will realize their worth and how much they are appreciated, which will result in them contributing even more.Can you imagine a company where each employee is completely aware of their role and feels entirely motivated to contribute in each aspect?That kind of organization is the ultimate goal, and once when it becomes achieved, it will become endless.EXAMPLES OF POSITIVE FEEDBACK LOOPSBearing in mind that positive feedback loops are focused on improving the organization internally, we will mention some companies who have succeeded in implementing positive feedback loops for their improvement.1. Southwest AirlinesYou probably have heard about this airlines company, maybe you have even chosen it for your flying client. But the period when you heard about it plays a huge role.If it happened quite a while ago, then you are probably familiar with this brand due to the fact that they are reliable, affordable and, well, you’ve seen that they exist when you’ve searched for your best flying option.On the other hand, if you have just found about them recently, there might be a chance that you heard about them, all due to the fact that each employee is entirely proud to be part of that company and strives eagerly each day to improve it.Everything changed when they got a new CEO. She realized that the employees didn’t feel motivated enough, therefore resulting in their average or under-average performance. She decided to do something quite radically â€" to completely change the vision of the company.Even though it was a big change, she explains that she recognized needs of her employees and decided to change the vision of the entire company, in order for them to feel like contributing to the greater thing, boosting their motivation and dedication by it.As she says, the company consists of people, and the success of the company is determined by the success of people who represent it.Her move resulted in Southwest Airlines taking proudly the first place when it comes to listing the best place for work, for 8 consecutive years.It is needless to say how much this impacted their entire business.2. MicrosoftAgain, it is a well-known company but less known how they used positive feedback loops to become well known in the entire society.A couple of years ago, Microsoft was a company that consisted of many people who were competing against each other, instead of competing against the outer competition.This resulted in average performance and really toxic organization culture, where no employee felt inspired to work or contribute, but was worrying about how to become better than his colleague and how to stay in the race for the prize that was only known to them.The CEO decided to gather feedback from each employee, asking them about their focuses and inviting them to focus on the organizations goals and targets.She summoned up every feedback and in the end set the main message to all employees that was asking them to play fair and be team players.It resulted in employees realizing how important team role is, and how they wont be valued less if their colleagues are good too, but on the contrary â€" teamwork is one of the most valued skills, and it will only help them achieve more and go further by working together.This is where the change has begun and this is the main reason teams within the company are cooperating with each other, each employee has a chance to make a progress, and the company is achieving more than ever.CONCLUSIONThere is one sentence I always remember when Im not sure how to act in certain situations. It says speak the truth even if your voice shakes.If you memorize this sentence and recall it from your memory each time you are having a doubt whe ther or not you should give a feedback, try recalling all the examples on how effective the feedback can be for individuals and the organization, and then do it.You will feel no greater joy, but when you realize how something youve said impacted others positively and made a contribution.In the end, you owe it to yourself and to the company. If you are still not sure how to implement feedback loops in your company, start by offering your feedback whenever you have something constructive to say.If you are in a leading position, don’t forget to ask your employees about their opinion, and then, implement their feedback.On the other hand, if you are working directly with the customers, listen carefully. They all have something valuable to say to you, which you can use to improve your product, customer service or even yourself.Feedback loops are a powerful tool, and if you learn how to use it correctly, you can achieve outstanding things.

Information Security And The Digital Realm - 734 Words

When it comes to information systems, auditing has never been so crucial regardless of the industry. As the digital realm is intensifying and information systems are evolving, we can see an increase in security breaches, which causes financial and long lasting reputational damage to an organization. The importance of information security is to ensure confidentiality, integrity and availability of data. Information such as bank account statements, trade secrets, and personal information should be kept private and confidential. Protecting such information is a major part of information security. Gartner key metrics of data for 2010, found that companies spent an average of 5% of their IT budget on security and will reach $76.9 billion in 2015[1]. Every company has security controls and policies in place, however no one checks if they are followed rigorously. Likewise, new threats to information security which demand new procedures and tools are often overlooked. No matter how strong the information security policies and controls are a company won’t know the inadequacies, unless verified continually. An audit is carried out in connection with a financial statements and performance audit to evaluate compliance to applicable policies and laws. A report released by Maryland Department of Legislative Audits on Dec. 4, 2014 stated that an audit performed at University of Maryland’s Division helped in preventing a data breach. This can be achieved by internal auditing with a goal toShow MoreRelatedEffects of User’s Perceived Security on their Usage of Online Banking and e-Payment Facilities912 Words   |  4 Pagesday banking and similar financial transactions through the digital medium have positively affected the live of many due to the derived benefits such convenience to complete financial transactions at their leisure. 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Cyberwar is relatively a newRead MoreSoftware For Business Efficiency At The United Kingdom166 7 Words   |  7 Pagessoftware that will send all collected data to the appropriate, linked finance system, real-time orders sent instantly to chefs, real time receipts to customers, real-time training aids, and the remainder of the staff will get real-time job duties and information. Meanwhile, the staff is then able to better focus on customer service and the actual organization needed to successfully run a restaurant and serve customers. Currently, in other parts of the world this system is under developed and only capableRead More Securing The Electronic Operating Environment Essay1709 Words   |  7 Pagesother types of information processing systems are the core element for all business operations all through the private and public sector environments. Because no information system is bulletproof, nor is there any way to ensure complete safety while using any type of electronic device it is essential to practice vigilance at all times. Viruses, Trojans, worms, and other mal icious tools are used daily by hackers at an attempt to compromise sensitive data and integrity of information systems. WithoutRead MoreThe Internet And Its Effects On The Environment1538 Words   |  7 Pagesto exchange ideas, services, or friendship. The development of technology and information systems has brought numerous advantages in various sectors of life including government, industry, banking, commerce, and so on. Consequently, there is a growing dependency on the utilization of the information technology. Canada along with the other developed countries has increasingly relying on internet services and information systems for multiple purposes. In other words, the internet has become a partRead MoreInternet Of Things Challenges Forensics1077 Words   |  5 Pagesunobserved, without individuals even noticing (VenÄ kauskas, Toldinas, GrigaliÃ… «nas, DamaÃ… ¡eviÄ ius, Jusas, 2015). Some IoT devices include skin conductance sensors, GPS, accelerometers, and other sensor s that can generate and mass quantities of information that could benefit investigations (Meffert, Clark, Baggili, Breitinger, 2017). The U.S. Government Accountability Office released a report in May of 2017, to give a short list of devices that are considered IoT devices (p.1-2). In essence, theRead MoreEmergence of Globalization Phenomenon1521 Words   |  6 Pagescommunication network. The proliferation of information and communication technologies (ICTs) and the possibility of wire and wireless almost everywhere, no spot on earth is apparently left untouched by global communication. The internet is the most remarkable development which grew from a few hundred website in the 90s to several millions at the end of last decade. Easy access to media and cyberspace has eliminated the control of nation-states over information flow across borders and within their own

Women s Influence On Women - 956 Words

Being a young, successful and independent women in today society is something that women aspire to becoming in the 21st Century. The changes from the 19th and 20th Centuries have been ever changing since the middle of the 20th century. Women who were previously perceived as pure, weak, frail, and submissive have taken on a complete different role and in some instances have gone as far as an alteration of gender roles. Gone are the days of the women that are likened to ladies in the Victorian era and women with a free spirit such as Charlotte Temple are looked at in a new light in today’s society. During the 18th and 19th centuries women were perceived as being weak minded, pure, frail and submissive but this has changed over the past Century giving life to a different outlook on women as a whole. Due to the gender roles in earlier centuries, women fell victim to the â€Å"licentious† male. (Revolutionary) Male dominance was prevalent and women were bullied and sha med into acts of sexuality by the male species and Rowson shed a new light upon these matters and exposed the untold stories of submissive females and overly dominant men. Susanna Rowson, the author of Charlotte Temple, set the stage for the transformation of sexuality in America and shed light upon topic delicate in nature. Rowson exploited sexuality and put it on public display and opened the minds of the people with her writing of Charlotte Temple. In this novel, Rowan emphasizes the already prevalentShow MoreRelatedWomen s Influence On Women1288 Words   |  6 Pagespeople perceive women. Society in the 1900s to today has made makeup a necessity for a woman to be considered feminine. Cosmetics were first used in America in 1888 by an unknown inventor from Philadelphia, and were trademarked under the name Mumm. During the early years of the 20th century, makeup became fashionable in the United States of America and Europe owing to the influence of ballet and theatre stars (Chaud hri and Jain 2.) Makeup began to flourish in America in the 1930s. Women used the mostRead MoreWomen s Influence On Women846 Words   |  4 Pagesrecent times, which influenced a new worldview. During the 1960s, the liberation movement pushed for egalitarianism for women. This movement really made an impact on woman. Women started to rebel against the normal sexual traditions. Additionally, women started to shy away from their traditional roles in the home. It is not uncommon now for women and men to share household duties. Women also uphold demanding jobs and profession in society now. These multiple roles affect the woman in many ways. For instanceRead MoreWomen s Influence On Women1004 Words   |  5 PagesAdvertising has been around since the 1850’s when Volney B. Palmer opened the first advertising agency in Philadelphia. From the beginning of this era, these ads have aided many businesses in promoting their products to the public but they don’t only promote the se specific products. These advertisements promote what are thought to be social â€Å"norms† for women. They sell ideals for family, work, love, and the success that women are allowed to have. With all of this, they aim to communicate how a womanRead MoreWomen s Influence On Women2148 Words   |  9 Pageseveryone but unfortunately that is not the case. Pressures make women believe that they are not considered beautiful if they do not have magazine model bodies or they don’t have the face structure of a celebrity or they do something different than the norm with their hair or they are too short. It really is not a wonder why women struggle to feel pretty every day. False impressions are being put in the minds of youth and public by media that women just can’t live up to and shouldn’t have to. It all startsRead MoreWomen s Influence On Women Essay2292 Words   |  10 PagesQuestion: â€Å"Women received the vote based on their contribution to the war e ffort†. How accurate is this view that women gained the vote based solely on war work? 20 marks Attitudes towards women in 1900 were very different from attitudes today. In 1900 women’s personality traits were traditionally that they were emotional, untruthful immature, and so they were seen unfit and unworthy of the vote by men at that time. Many historians argue that there were many factors which led women to receivingRead MoreWomen s Influence On Women1084 Words   |  5 Pagesthe lives of slave women during slavery in the Caribbean and the Southern parts of the USA. According to Deborah Gray White women has lost their identity, because the history of women has been based off of myth rather than the history of women (ar’n’t I a woman page 3). History is supposed to give people a clearly look into their past, but women believe that they have to prove their women hood; although, many women has proven this during slavery and all of their hard ships, women are still lookingRead MoreWomen s Influence On Women1599 Words   |  7 PagesDuring the 1920s, â₠¬Ëœ30s, and ‘40s, women were making extreme social progress. They were starting to wear more revealing clothing, cutting their hair shorter, and generally becoming more respected in society. When the 1950’s came, however, women seemed to backtrack. The ‘50s housewife is a common stereotype associated with these times because of the rapid increase of ‘stay at home’ mothers. It was now the women’s job to stay at home and clean, cook, and watch the children when the husband was at workRead MoreWomen s Influence On Women1167 Words   |  5 PagesA notion of women have changed through encounter of various European people. Before that, they have their original culture, especially women role in the society was characteristic among mid-seventeenth centry to eighteen century. At the beginning of the book, the author Gunlong Fur shows that women had important role in the Native American society of Lenape. Firstly, they had responsibility of cultivating food, like corn and other vegetables. At this point, women knew when they should sow seeds byRead MoreWomen s Influence On Women997 Words   |  4 PagesOn a regularly basis women are judged for their appearance everywhere they may go. Whether it is by other woman or men, there are always negative remarks said about women. This is usually the reason why woman chose to wear make, to feel better about themselves during every occasion and enhance and array the beauty they already have. Of course, it is not necessary for woman to wear, but woman still do it because it makes them feel better. It is a form of great art used to elevate the beauty each womanRead MoreWomen s Influence On Women Essay1385 Words   |  6 Pagesthat when a women desires something, no one can stop her.† Individuals, scholars, and groups concerned with human rights and feminism, often criticize Islam over the treatment of their women. Westerners, such as form er first lady, Laura Bush, began a social political crusade in the name of â€Å"saving Muslim women† from â€Å"deliberate human cruelty.† In literature, they were depicted as stubborn, unfaithful, fragile, whose actions were based on the fear of the male figure. In everyday life, women are faced

Influence of Digital Media on Education Free Essays

A great man once said, â€Å"If we teach today’s students as we did yesterdays, we are robbing them of tomorrow. † His name was John Dewey. He was an American philosopher, psychologist and educational reformer whose ideas have been influential in education and social reform. We will write a custom essay sample on Influence of Digital Media on Education or any similar topic only for you Order Now This man is the inspiration for many enthusiastic educators, who wish to evolve education as the world around us changes, especially with the rapid reforms bestowed upon the education world through this monster that we call digital media. There is no running away from the fact that digital media has already changed the world. It’s not going to stop altering the world it was created in anytime soon. So human beings have taken advantage of this fact. Since digital media reaches every corner of the globe, man has learned how to influence tremendous amounts of people through digital advertisements, expressed opinions on blogs, massive video sharing (Youtube), Internet radios (Pandora, Spotify), universal shopping outlets (Amazon, Ebay) and even extremely localized seller/buyer ran websites such as Craigslist. The list is never ending. Digital media has grabbed our society by the horns. For this project I have chosen to analyze the impact of Digital media on education. Numerous communications technologies have been, and will continue to connect the expertise of professional educators. Digital media and the numerous communications technologies are connecting millions of people to: 1. Increase opportunities for a quality education. 2. Increase audience networks to jumpstart a synergistic routine for online/afterschool studies. 3. Easily develop effective studying techniques in younger children, which ultimately set children up for success. Education on Digital Media 4. Construct interactive communication for peer-to-peer studies. 5. Give parents a chance to provide their children with an excellent structured education. 6. Develop online programs that are extremely user friendly, for parents and children. 7. Learning everywhere. 8. Introduce children to the safest possible online interactions for educational purposes. 9. Allow children to become adaptive to the changing technologies involving digital media. 10. Discover a student’s strength and weaknesses through computer-generated statistics, graphs and tables. These tables will be available to parents and children, at the discretion of the parents. Also, this will be available for regular adult students, hence online college portals (UMUC’s Webtycho). The incorporation of digital media into traditional education allows convenient learning alternatives, rather than the tradition textbook, notebook and highlighter approach. â€Å"Our students have changed radically. Today’s students are no longer the people our educational system was designed to teach. † (Prensky, 2001) These days’ students use tablets and laptop computers, with wireless Internet to their advantage. Digital media offers students of all education levels an enormous treasure chest of social practices, methodologies and even hands on assignments. Expert educators have become readily available to students virtually anywhere in the world (where and internet connection can be found. ) Of course, only digital immigrants who are adept to the use of digital media themselves will be afforded the opportunity to share their teaching skills globally. A learning application on your IPhone will never replace a quality teacher, who truly has a passion for teaching. However, over the past several years, multiple online platforms have given students the opportunity to take the initiative on learning. â€Å"Tools will never outshine a brilliant teacher, but over the past fifteen years many tools, services, and platforms have become easier to adapt for learning purposes, to help command and hold the attention of learners for whom email is no more than an easy way to talk to â€Å"the man. †Ã¢â‚¬  (Scholz, 2011) A website I have used in the past has helped me pass CLEP (College Level Entry Program) exams, which count for 3 college credits. You can earn these credits simply by passing the examinations, which are usually more difficult than easy. The CLEP system allows students to basically take the final exam of an entry-level college course, without ever having to take the course. This website I utilized and came to appreciate is www. instantcert. com. You have to pay a monthly subscription, which is totally worth it if you apply yourself. There is no instructor for the study guides and test samples provided by the websites creators. It’s simply you and the books. Raw learning at its finest. Of course, there are also online tutoring programs, which provide private tutors for virtually all-academic subjects. Live online courses (much like CMST 301) are available to students of all ages. I would like to point out the difference between an online college course, and an online tutoring program. UMUC’s online program is the perfect example of an online college, where students earn actual college credits that apply towards an official college degree. Then there’s academic tutoring programs, such as Instantcert. com, which I mentioned previously. Another fine example of an online tutoring program is the princetonreview. com. The Princeton review does not offer college credits; it simply aids motivated students in their understanding of whatever subject matter they are pursuing. The concept of â€Å"learning everywhere† has never been easier, thanks to digital media. â€Å"Digital learning not only takes place online or in the university classroom but is also situated in high schools, museums, after school programs, home school living rooms, public libraries, and peer-to-peer universities. Learners do not learn exclusively in the university where â€Å"master-teachers† impart their insights under the tree of knowledge. † (Scholz, 2011) I have found the usage of tourist-interactive digital media programs in museums to be quite useful and educational. Learning everywhere is already happening, in homeschools and public schools. One comparison I would like to make known, is the difference in computer usage regarding homeschool and public schools. There is a graph below that sums up some very useful percentages. The graph shows that the percentage of students utilizing computers at home increases, as their parent’s educational attainment increases, but that the percentage using computers at public school is more nearly equal across the levels of parental education. This proves that computer (Internet) usage for public education is on the rise. Some parents prefer their student’s education to remain traditional, hence the homeschooling. A traditional home school program, in the past has consisted of family bought textbooks and teaching material designed for the students parents. Today however, there are multiple programs offered to parents, so they may have access to quality home school programs. Some of these programs involve the use of the Internet, and some do not. Many home school programs make use of DVD’s. You may notice the higher education attainment for parents makes a slight difference between parents who have bachelor’s degree and a graduate education (regarding homeschool and public school). This was expected. What was not expected was the difference between parents with a high school education, compared to parents with a 4-year degree. 5% compared to 82% is a huge gap. I predict that digital media will shorten this gap. User friendly, affordable and independent home school online programs will be developed by digital immigrants, programmers and educators who have grown up in the tech-savvy generation. The gap will naturally shorten as education becomes readily incorporated into digital media. Another surprise (to me personally) was the fact that the highest percentage for computer usage came from home school environments taught by parents with graduate educations. I expected this percentage to be lower, due to the fact that most traditional home school systems tend to fray away from computer usage. But then again, this graph was created in 2003. I can see digital media having a direct effect on education for all these categories. Reason being, as time goes on, digital media usage in nursery school and students in grades K-12 will increase. It will increase because digital media is only furthering its reach. The good news concerning this graph, the percentage of computer usage in public schools remained relatively close in proximity. Ranging from the lowest (78%) to the highest (84%), this shows that computer and digital media usage in public, private high schools and universities has already become very widely available. The graph above displays computer usage in households. The graph below displays the difference between computer usage and actual Internet usage by grade level from Nursery school through 12th grade. In 2003, it was easy to see the dramatic increase for computer and Internet usage ranging from nursery school all the way up to 10th grade. By the time students reached 10th grade, the Internet and computer usage tended to even out at a moderate rate. Basically what this graph is telling us is that students begin learning how to use a computer and Internet as soon as they enter the school systems. The percentage that surprised me the most, was the nursery school computer and Internet usage beginning in nursery school. Even though this graph was originated by the NCES (National Center for Education Statistics), I questioned the fact that computer usage/Internet usage begins in nursery school. It is happening today, and I predict this to be a growing trend. There are two major organizations, which exist today, whose sole mission is to safely incorporate digital media into preschool and kindergarten. The first major organization is the NAEYC (National Association for the Education of Young Children). This organization is noticeably the largest, and well-funded organization for early educators in the United States. The 2nd is the Fred Rogers Center for Early Learning and Children’s Media organization. These two amazing organizations have conducted research, which supports the use of digital media technology in preschool and kinder garden. A very brave statement was released by both organizations. The statement regarded technology and small children up to 8 years old. â€Å"Though the groups discourage â€Å"passive screen technology† usage — like TV and DVDs — with children under two, they don’t suggest a ban on screens for preschoolers or kindergartners as some child-advocacy groups have suggested. Nor do they say teachers should avoid using technology with young kids. Instead, the groups puts the onus on teachers to make smart decisions and use technology appropriately. † (Guernsey, 2012) Conclusion: The digital media’s affect on education is more evident now than ever. If professional educators truly wish to reach their students in the world of pedagogy, I predict that these educators must become more adept to the way these new generations of students are accustomed to learning. Today, students learn on their own terms, with their own study methods. The sooner professional educators embrace technology and digital media fully, the sooner our students will reach their full potential. References Scholz, R. T. (2011, March 31). Learning Through Digital Media  » Introduction: Learning Through Digital Media. Learning Through Digital Media. Retrieved  February  23, 2013, from http://learningthroughdigitalmedia. net/introduction-learning-through-digital-media DaBell, M. , Chapman, C. , Spellings, M. , Whitehurst, G. , ; Schneider, M. U. S. Department of Education, National Center for Education Statistics. (2006). Computer and internet use by students in 2003 (2006-065). Retrieved from Institute of Educational Sciences website: http://0-nces. ed. gov. opac. acc. msmc. edu/pubs2006/2006065. pdf Guernsey, L. (2012, March 7). Saying yes to digital media in preschool and kindergarten. Retrieved from http://www. huffingtonpost. com/lisa-guernsey/saying-yes-to-technology-_b_1325070. html Prensky, M. (2001). Digital natives, digital immigrants. On the Horizon, 9(5), 1-6. Retrieved from http://www. marcprensky. com/writing/prensky – digital natives, digital immigrants – part1. pdf How to cite Influence of Digital Media on Education, Essay examples

Auditing and Assurance for Intermediate Accounting - MyAssignmenthelp

Question: Discuss about theAuditing and Assurance for Intermediate Accounting. Answer: Introduction Auditors play an important role in ensuring that the Australian investors must be confident about their decisions for the investments. The high quality of the audit is being undertaken by the help of the quality audits that supports the quality of the financial reports and also enables the investors to investors. The construction of the work can be easily made by depicting the concerns which are contributed to the likelihood of the auditor (Horngren, 2014). Therefore the objectives can be easily outlined as per the Australian Auditing model and also the Auditing standards are also followed. Main Body Opportunities of auditing profession under Australian Auditing Model The accountants and auditors are having a wide opportunity in the market as the companies have to prepare the financial report with the help of accountants and auditors. The Accounting rules and standards require that the companies have to appoint external auditors to determine and evaluate the fair value of the company. The stakeholders of the companies demand better tracking of the financial health of the company. The changes in the accounting rules, regulations and laws require help from the accountants and auditors by the companies (Weirich, Pearson, Churyk, 2014). It has become very important for the organizations to present the financial report in an appropriate manner in front of the stakeholders. It has changed the accounting processes of many organizations, and they are depended on the accountants and auditors to prepare the financial statements. The opportunities can be easily explained in the form of the remaining auditing process which is being used for showing the uncha nging of the decades that also enables them to have the appropriate test. This simply defines the categories of the auditing liaisons which is being used for the usage of the evolving technology. This simply undertakes the appropriate and actual verification of the payments that is being used for recording the information. The auditing profession in Australia operates under the co-regulatory regimes. The largest professional bodies: CPA Australia, the National Institute of Accountants and Institute of Chartered Accountants in Australia have in place codes of ethics and rules that governs the professional conduct of their members. ASIC provides direction for the registration of the auditors. Thus, the auditors have the wide scope to enter into the auditing profession. Any individual who wants to become an auditor is required to make the application for the registration to ASIC (Stice, Stice, 2014). The individual should satisfy the requirements for the registration as an auditor which includes experience and educational requirement as per the ASIC. The individual should be capable of carrying out his/her auditing duties. ASIC have powers to determine and evaluate breaches of the rules and regulations by the auditors. Membership of the professional accounting body is considered as the legal requirement for becoming an auditor. The subparagraph 1280 (2)(a)(i) of Corporations Act states that members of CPAA or ICAA should satisfy the educational qualification requirements in order to be registered as an auditor. Most of the auditors are the members of one of the bodies. The professional bodies provide wide opportunity to the auditors in order to carry their auditing practices in an appropriate manner (Bodnar, Hopwood, 2013). The accounting standards changes their rules, laws and standards which need to be followed by the organizations. The organizations have to appoint the accountants and auditors in order to prepare their financial statements as per the accounting standards. The Auditing and Assurance Standards Boards publishes and develops the auditing standards that are similar in framework to the accounting standards that are issued by the AAASB. The CPAA and ICAA have developed the joint code of the professional conduct as the ethical code (Ricchiute, 2006). The audit firms have to carry out their accounting process in an ethical manner which means fair representation of the financial statements. The audit firms also provide wide opportunity to the auditors to continue their auditing profession. The audit firms have also provided with opportunity under the Australian Auditing Model. Conclusion The overall explanation is seemed to be revolving around the opportunities, and the challenges that are faced by the Auditing profession are discussed in this case with the help of the Australian Auditing Model. The use of the artificial intelligence system is also explained in this case which is showing the appropriate applications in the field of accounting and auditing. The preparation of financial statements in an appropriate manner is very much important for the organizations. References Bodnar, G., Hopwood, W. (2013).Accounting information systems. Boston: Prentice Hall. Horngren, C. (2014).Accounting. Toronto: Pearson Canada. Parker, L., Guthrie, J., Milne, M. (2008).Accounting, auditing accountability journal. [Bradford, England]: Emerald. Ricchiute, D. (2006).Auditing. Mason, Ohio: South-Western/Thomson Learning. Stice, J., Stice, E. (2014).Intermediate accounting. Mason: South-Western/Cengage Learning. Weirich, T., Pearson, T., Churyk, N. (2014).Accounting auditing research. Hoboken, NJ: Wiley.

Sample Media Interview Qa free essay sample

Sample Media Interview QA Internal Question Answer (QA) documents are often developed to prepare media spokespersons for interviews and include tougher questions than FAQs. Internal QAs also include areas of vulnerability (e. g. who is to blame and could the medical response have been quicker? ) Use the sample QAs below as a guide to create your own during a crisis event. Q: What happened? (Examples: How many people were injured or killed? How much property damage occurred? ) A: At approximately XX:XX, an incident was reported at (location). The details at this point are unknown, however we are working very closely with local emergency response agencies to ensure that the safety of the surrounding community remains the number one priority. Q: Was this a terrorist incident? A: An investigation is taking place and we will update you with details from that investigation as we receive them. We will write a custom essay sample on Sample Media Interview Qa or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Right now, however, our greatest concern is for the welfare of the victims and their families. Q: When did it happen? A: Early reports indicate that the incident happened at approximately XX:XX. Q: Who is to blame? A: The details at this point are unknown. An investigation is taking place and we will update you with details from that investigation as we receive them. Right now, our main focus is on rescue efforts and on the well-being of the victims and their families. Q: Has this ever happened before? A: I will be happy to research that and get back to you, right now we are focused on the incident at hand, and on making sure that members of the surrounding community are safe. Q: Who was involved? A: In order to protect the privacy of those involved, we are withholding the release of victims’ names pending notification of family members. Q: Why did it happen? What was the cause? A: Those details will be investigated. Right now our primary concern is for the welfare of the victims and their families. Q: Will there be inconvenience to the public? A: That information will become available once the damage is assessed by local emergency response agencies. If we gather future information, we will be sure to pass it along. Q: When will we find out more? A: Our company, along with our local emergency response agencies, will be providing updates throughout the day. We encourage you to check our website at www. xxxxxx. com for up-to-the-minute information.

How to Find Adult Education and Earn Your GED in Texas

How to Find Adult Education and Earn Your GED in Texas The Texas Education Agency, known as TEA, is responsible for adult education and high school equivalency testing in the state of Texas. According to the website: The high school equivalency assessment serves as the basis for the Texas Education Agency (TEA) to issue the Texas Certificate of High School Equivalency (TxCHSE). TEA is the only agency in Texas authorized to issue the Texas Certificate of High School Equivalency.   Tests may only be administered by authorized testing centers. Four Testing Options The state allows adult learners to take the High School Equivalencyhttp://tea.texas.gov/HSEP/ exam, the GED exam or, alternatively, to take the HiSET or TASC exam. Each exam is a little different, so its worth your while to take a look at all three. You may find that one or the other is a better match for your skills and knowledge. Its important to know that: All three tests may be taken in English, Spanish, or a combination  All three tests use a computer for at least part of the examAll three tests include sections on language arts, math, science, and social studies; the HiSET and TASC have additional sections as wellThere is a fee for taking the tests; the GED costs $145 while the other two cost about $125. You may be able to get help funding the cost of the testIf you have any type of documented disability that could make it difficult to take the test, you can ask for and receive accommodations Texas Virtual School Network TEA manages a virtual school network that provides Texas students with access to online courses. You can take these courses to prepare for high school equivalency tests, or take a test prep course. Test prep is offered free through online programs and through the Adult Education and Literacy Teachers program. Job Corps Also under Related Content on the Certificate of High School Equivalency Information page is a link to Job Corps. The link takes you to a map of Texas with job corps centers identified. Click on the homepage for information about how to take advantage of this opportunity. There is an eligibility quiz on the landing page, and the links on the top navigation bar are also helpful. Under FAQs, youll learn that Job Corps is a nationwide program that offers hands-on training in more than 100 career technical areas, including: Automotive and machine repairConstructionFinance and business servicesHealthcareHospitalityInformation technologyManufacturingRenewable resources You can also earn your GED through Job Corps and participate in college level courses. ESL courses are also available through Job Corps. Texas Workforce Commission Adult education and literacy help in Texas is also available from the Texas Workforce Commission. TWC provides help with learning the English language, math, reading, and writing with the goal of helping students acquire the skills they need to find a better job or enter college. Good luck!

Philosophy - Categorical Imperative Essay Example | Topics and Well Written Essays - 500 words

Philosophy - Categorical Imperative - Essay Example So what is a ‘mere’ means? Is there a line, and when might we cross that line between a ‘legitimate’ means and ‘mere’ means? Let’s consider the workplace. It is quite clear that slavery is using someone as a mere means. Holding someone captive and working to another’s ends is certainly using him or her as a mere means. Slavery is one extreme. One might say that at the other extreme is the self-employed person who determines his or her own ends and purposes, who decides when and how much to work and at what projects. In between these two extremes are a vast number of different types of work situations. Kant says we use people as ‘mere’ means when we determine their ends and purposes for them. Would involving the worker more in the decision-making process of work transform using them as a ‘mere’ means to using them as a ‘legitimate’ means? Have you ever worked or are you working now for minimum wage? At the time of this writing, minimum wage in America is about $5.35 per hour, in other words, $856 per month, and $9844 per year (with small variations in some states). Is the kind of life the wage could provide for the worker a relevant matter in determining a case of ‘mere’ means? Does raising someone’s salary or giving them a Christmas bonus transform using them as a ‘mere’ means into using them as a ‘legitimate’ means? If yes, is there a salary level at which this transformation takes place? Think about the working conditions for many people earning a wage. It seems that some of the most repugnant jobs are actually the ones paid the least—standing over a hot, greasy French fry station, hard manual labor, cleaning up others’ waste, etc. Is the degree that a job is repugnant a meaningful determinant for ‘mere’ means? If poorly paid repugnant work is one of ‘mere’ means, and if we raise the wage for repugnant

Business report Essay Example | Topics and Well Written Essays - 1500 words

Business report - Essay Example On that note, there is S.W.O.T analysis and the superseding recommendations that are also critical in the success of a company in a foreign country. 1.0 Introduction ABC Learning is a center for childcare and a huge provider of early childhood education services in Australia. It was acquired by GoodStart Childcare in late 2009 (after ABC had opted for liquidation in 2008) and was deemed as the largest early childhood education provider globally. The market capitalization of this institution, according to Australian Securities Exchange, is A$2.5 billion as noted in March 2006, and it has branches around the country. Similarly, because GoodStart Childcare Limited is a not-for-profit entity, there have been plans to open branches in other countries. On that account, the best choice has been South Africa because of many reasons that we are going to discuss1. However, it is imperative to observe that South Africa has been a viable choice because of its economic prosperity and economic sta bility. The only second-world country in Africa also has a warm socio-cultural environment that does not discriminate but allows lasting integration. 2.0 P.E.S.T.E.L Analysis 2.1 Political Environment The political nature of South Africa is among the friendliest in Africa as compared to other nations. Since the end of apartheid in 1994, the country has witnessed successive calm transitions of the ANC government that encouraged more investors and tourists. Similarly, the parliament has passed numerous policies and acts which directly support foreign investment. This is because of the various advantages of such ventures in the form of the employment creation and improvement of living standards. On the same scope, the number of deals and tenders the government offers to foreign businesses has been increased by the friendliness towards foreign investment2. It is also fundamental to observe that about 40% of feasible tenders are offered to foreign investors, making South Africa the bigge st provider of tenders in Africa. Therefore, ABC Learning would be able to make profit by the imparting of knowledge to children of all colors in South Africa. 2.2 Economic Environment In terms of economic properties of South Africa, there are many interesting issues to note. For example, the management skills of most South African businesspersons are highly trained and admirable. This starts from time management whereby managers and workers prefer to arrive at their work places early due to the love of their job. Additionally, during meetings, burning issues are debated satisfactorily in order to attain a workable solution3. In other words, the forging of relationships at the workplace is paramount in order to solidify the essence of economic prosperity between nations. For example, ABC Learning plans to establish a branch that will realize economic success within a given time. Furthermore, in the context of doing business with other nations, South Africa was ranked number 34 in 20 11, which places it among the most promising countries in the Global Index4. In the same context, the income category of the country is classified as upper middle income. Additionally, the per capita of South Africa is (US$) 5,770.00 with a population of 49,320,150, making the country only closer to nations such as Brazil and India. Therefore, these factors should encourage ABC Learning to have a chance of success in

Strategies to Estimate Rainfall

Strategies to Estimate Rainfall Accurate rainfall estimation is an important and challenging task and the spatial distribution of the rain gauge is a most important factor in providing reliable areal rainfall. Modern rainfall network established to monitor hydrological features should provide the necessary and real-time information for purposes such as management of water resources, reservoir operation and flood forecast and control (Chen et al., 2008). Direct measurement of rainfall can only be achieved by rain gauges, and rain gauge networks are often installed to provide measurements that characterize the temporal and spatial variations of rainfall (Cheng et al., 2008). However, even if rain gauges are capable of providing real time rainfall information at very fine temporal resolution under the help of automatic rainfall record equipments, it is still difficult to characterize the spatial variation of rainfall without a well-designed rain gauge network in the catchment. A well designed rain gauge network with proper densities and distributions is essential to provide the valid precipitation information reflecting the spatial-temporal features in a catchment. However, most river basins of the world are poorly gauged or ungauged, and most rain gauge networks applied for hydrological purposes are largely inadequate according to the most dilute density requirements of World Meteorological Organization (WMO). WMO recommends certain densities of rain gauges to be followed for different types of basins such as 500 km2 per gauge is recommended in flat regions of temperate zones, while 25 km2 per gauge is recommended for small mountainous islands with irregular precipitation (WMO, 1994). Moreover, many non-hydrological factors considerably impacted the rain gauge network design, e.g. accessibility, cost and easiness of maintenance, topographical aspects, etc. However, many reviews have noted a marked decline in the amount of hydrometric data being collected in many parts of the world (WMO, 1996; Stokstad, 1999). The decline of hydrometric gauges exists not only in developing countries, but also happens in developed countries, e.g. the U.S. Geological Survey (USGS) network had undergone some significant reductions in the mid-1990s (Mason and York, 1997; Pyrce, 2004). This decline in hydrometric gauges means that at a time when global warming may be exacerbating weather extremes and water shortages, scientists are less able to monitor water supplies, predict droughts, and forecast floods than they were 30 years ago (Stokstad, 1999). In recent years, satellite remote sensing seems to have the potential to provide full spatial coverage of pixel rainfall estimates, however, many studies have pointed out that the satellite based rainfall data still could not provide accurate rainfall estimates to match rain gauge measurements and could not meet the requirements of hydrological modelling on daily base (e.g. Hughes, 2006; Dinku et al., 2008; Li et al., 2012, 2014). Furthermore, the satellite based precipitation data have to be calibrated with the rainfall provided by the existing rain gauges to correct the bias, and the bias correction results considerably depend on the rain gauge density and distribution. Meanwhile, the widely application of satellite based precipitation data has a consequence of the deterioration of rain gauge networks in some cases (Ali et al., 2005). Tsintikidis et al. (2002) demonstrated that even when lumped models are used for flood forecasting, a proper gauge network can significantly improve the results. Thus, to build a rain gauge network contains a minimum density of rain gauges from removing redundancy gauges which contain less information is crucial under the background of rain gauge networks deterioration. It can help to understand how the distribution of rain gauges impacts the capability of network and qualify of rainfall information provided by the network. Rain gauge network design is to analyse the number and location of stations necessary for achieving the required accuracy (Bras, 1990) and meet the objective of information provided by the network as efficiently and economically as possible (Hackett, 1966). Varies approaches using optimal selection of rainfall gauges have been applied in designing rain gauge network to yield greater precise of rainfall estimation with minimum cost. Eulogio (1998) presented an optimal network design for the estimation of areal mean rainfall events by using simulated annealing method which demonstrated that the simulated annealing algorithm of random search for optimal location of rain gauges took into account the double criterion of estimation accuracy and economic cost. Patra (2001) applied a statistical theory for rain gauge network design. The study took use the coefficient of variance and the acceptable percentage of error range to estimate the optimal number of rain gauges. St-Hilaire et al. (200 3) evaluated the impact of meteorological network density on the estimation of basin precipitation and runoff in five drainage basins in Mauricie watershed in Quebec, Canada by using Kriging method to estimate the spatial distribution and variance of rainfall. Dong et al. (2005) used variance reduction analysis method to find the appropriate quantity and location of rain gauges in Qingjiang River Basin, China for flow simulation. The study demonstrated that both cross correlation coefficient and modelling performance increase hyperbolically and level off after five rain gauges for the study area. Anctil et al. (2006) applied the method of randomly selection of rain gauges to produce subsets of rain gauge network to optimize the mean daily areal rainfall series in Bas-en-Basset watershed, southern France and using genetic algorithm to orient the rain gauge combinatorial problem toward improved forecasting performance. BÃ ¡rdossy and Das (2008) studied the influence of the spatial resolution of rainfall input on the model calibration and application by varying the distribution of the rain gauge network via External Drift Kriging method (EDK) in southwest of Germany and pointed out that the overall performance of the HBV model worsens radically with an excessive reduction of rain gauges, while there is no significant improvement of the model by increasing the number of rain gauges more than a certain threshold number. Chen et al. (2008) applied Kriging and entropy algorithm to design the rain gauge network which contains the minimum number of rain gauges and optimum spatial distribution in Taiwan, China. The summer flash rainfall exhibits particularly high spatiotemporal variability and produces severe, quick, and sharply peaked flash flooding at the study site (Desilets et al., 2008), and the monitoring of summer flash rainfall represents the most difficult and important challenge for a rain gauge network designed for flood prediction. Volkmann et al. (2010) designed rain gauge networks for flash flood prediction in semiarid catchments with complex terrain to predict flash flood. The results revealed that the multi-criteria strategy provided a robust design by which a sparse but accurate network of rain gauges could be implemented for semiarid basins such as the one studied. Precipitation gauge network structure is not only dependent on the station density; station location also plays an important role in determining whether information is gained properly. Gupta et al. (2002) and Yatheendradas et al. (2008) pointed out that rapidly changing patterns of precipitation over mountains are poorly monitored, and there are gaps in the information important to the modelling of runoff generation which makes it difficult to obtain sufficient leading time and accuracy on hydrological forecasts. Therefore, the design of hydrological measurement networks has received considerable attention in research settings. The issue of optimizing rain gauge network can be formulated as that of finding the locations of a limited number of rain gauges which provide sufficient rainfall information of both the spatial distribution and the areal mean precipitation. Thus, the main objectives of this paper are motivated to: (1) understand and quantify the variability of the precipitation in catchment scale using the Shannon’s entropy and mutual information method; (2) design and evaluate a new entropy theory based multi-criteria strategy for identifying the best locations for installation of rain gauges based on the existing dense rain gauge network; and (3) evaluate the impact of the different rain gauge networks on hydrological simulation by using the lumped and distributed hydrological models.

Killer Whale

What is a killer whale? A killer whale is considered a whale to most people, but its is actually the largest of all dolphins and one of the most superior predators in the world (Killer Whale, National Geographic). The scientific name for a killer whale is Orcinus Orca. The killer whale falls into the kingdom Animalia, the phylum Chordata, the class Mammalia, and the order Cetacea (Killer Whales , NOAA). Killer whales or orcas are one of the most intelligent species world. Orca’s are widely distributed in all parts of the ocean even the tropics (Diagram A).The estimated population of a killer whale is fifty thousand to about one hundred thousand. (7 Things About Killer Whales, Take Part) . Killer whales are solid black and white, they also have a gray patch on their back called a â€Å"cape† or a â€Å"saddle† . The top(dorsal) side of the dolphin is black, including the pectoral flippers. The bottom (ventral) side is mostly white. The oval white spots behind the eyes are called â€Å"eyespots†. The size of a killer whale varies depending on the location of the dolphin. Adult killer whale females are smaller than adult males.A killer whale has a fusiform body shape. A fusiform body shape has less drag, which means that it is an efficient swimmer. The pectoral fin of a killer whale, which is very similar to a human hand (Diagram B), is used to steer and the flukes, or tails, are used to stop. The dorsal fin is used to help stabilize the whale when it swims at high speeds it is also encircled by veins to help manage the body temperature. The killer whale’s eyes are on both sides of the head, its about the same size of the eyes of the cow. The ears are a tiny opening just behind the eyes.Covered by a muscular flap is the blowhole, this is what the killer whale breathes through. (Physical Characteristics, Sea World). The killer whale has four senses taste, touch, hearing and eyesight. Killer whales do have taste buds, they prefer a specific food fishes. A killer whale has a very well developed sense of touch. Orcas have great vision both in and out of water. A marine mammals eyesight is grater than a land mammals. Often in the darker sides of the ocean their eyesight becomes weak and make its difficult to see their prey, in this case they use their sound receptors to navigate.Orcas have very well developed hearing. Recent studies have shown that orcas can hear up to 100kHz. The lower jaw of the killer whale also acts as a sound receptor (Diagram C). Killer whales do not have a sense of smell because the olfactory nerves and olfactory lobes of the brain aren’t present. Since they are air breathing mammals that spend most of their time underwater a sense of smell wouldn’t really come to use. (Senses, SeaWorld) Killer whales reproduce sexually. A female killer whale is sexually mature when it reaches fifteen to sixteen feet. Males are sexually mature when they reach eighteen to twenty feet.Baby kil ler whales are called calves. The gestation process for calves is seventeen months. Calves are born throughout the year but mostly during the summer time. Calves are born every five years. A calf weighs around three hundred to four hundred pounds and is approximately eight feet long. (Reproduction and Gestation, WhalesBC). Orcas are very conservative of their young. (Killer Whales, National Geographic). Killer whale are highly active predators. Orcas eat a wide variety of species, such as squids, sea mammals, and fish. These dolphins are one of the top predators in the ocean.Orcas eat a wide variety of fish, like fishes from the surface, such as salmon, to bottom dwelling species, such as halibut. Some orcas feed on marine mammals like walruses, baleen whale, sea lion, seals, and sometimes sea otters. Its common for killer whales to eat varieties of fish and squids , but very rarely they eat sea mammals. Adult Orcas eat about two to four percent of their body weight in food every da y(Food Preferences and Resources, Sea World). That is approximately about one hundred fifty to three hundred pounds of food a day(Killer Whales, MarineBio. Net).Growing calves eat more they eat as much as ten percent of their body weight. Killer whale hunt in groups or â€Å"pods†. A pod is a bunch of individuals moving together as a group. A pod size is different in all areas of the globe. Male, female and calves are often grouped together in pods. Orcas often work together to surround a group of small prey before attacking. When hunting a bigger species such as a whale , the pod of dolphins would attack from several different angles all at once. Orcas are called killer whales because they tend to eat mostly whatever is in their ath. Orcas have very sharp, cone shaped teeth used to rip and tear prey. (Methods of Collecting Food, Sea World). Killer whales use echolocation sound wave to communicate. Echolocation is the location of objects by reflected sounds. This is used in d olphins and bats. This is what the killer whales rely on to hunt in the dark, communicate, and to navigate. Some sounds a killer whale make are jaw claps , echolocation clicks, low-frequency pops, pulsed calls, and whistles . The orca makes this sound by moving the air between the nasal sacs in the blowhole area.Humans have a lot of impact on killer whales. Humans have always been interested in learning abut the killer whale, but not much research could be found on them. The first image of a killer whale was found on a cave drawing in Norway, its about 9000 years old. There are often false myths about killer whales, and many times this misinformation leads to harm for the whales. Killer whales have been often hunted for their meats, organs, and blubber. Before 1981, six thousand killer whales were taken by Japanese , Norwegian, and Soviet whalers. (Human Impact, Sea World).Killer whales have many adaptations like diving, respiration, thermoregulation, and sleep. Orcas are very fast swimmers in the water. They can swim up to twenty eight miles per hour. They usually swim eight miles per hour. Killer whales maneuver well in the ocean. When near the surface the killer whale stays under water for thirty seconds or less. Killer whales are also known for their diving tactics. They can dive one hundred meters in the ocean. Killer whales also use thermoregulation. Thermoregulation is also the process of regulating body temperature.Orcas are very warm blooded their body temperature is similar humans. The large size of a killer whale keeps the whale warm. Under the orcas skin is a very thick layer of blubber which helps protect the amount of heat loss. Killer whales have a high metabolism, which also creates a lot of body heat. The orcas circulatory system assist in keeping the body temperature in place. The arteries contain warm blood from the core of the body and the veins contain cool blood, heat is often transferred from the arteries to the eins (Diagram D shows how this happens). Killer whales have been observed to rest or â€Å"sleep† for short periods of time sometimes as long as eight hours during the night. Calves have been observed to rest for a lesser period of time. (Adaptations, Sea world) Since Killer whales have no predator they could live fifty to eighty years. The only predators killer whale’s have are human (Killer Whales, NOAA). There are many causes to the death of killer whales, one cause is disease. Ulcers, tumors, skin diseases , heart disease, and respiratory issues.Some killer whale have been diagnosed with Hodgkin’s disease, this is a cancer of lymph tissue found in the lymph nodes, spleen, liver, bone marrow, and other sites. Orcas sometimes suffer from several infections. Parasites are another issue causing harm to the killer whales health. Some parasite are flukes, roundworm, and tapeworms. (Longevity and causes of death, Sea world) The killer whale, or orca, is the fastest of the marine mammals; i ts powerful tail flukes help propel it through the water. It is also the largest of all dolphins.Orcas can get very big, it is possible for then to weigh up to six tons. Some orcas grow twenty three to thirty two feet long. They have approximately forty to fifty cone-shaped teeth, that are up to four inches long. Not much is told about their age but some resources show that some killer whales that live in the wild are about thirty to eighty years old. Killer whales have a widely spread population they are found in all parts of the oceans. Orcas have a counter shaded color pattern, they have a solid black top, and a solid white bottom with an oval shaped white spot which is called an â€Å"eyespot† .The dorsal fin for adult male are triangle shapes and can be up to six feet high. On the other hand a female dorsal fin is slightly curved, and that can grow up to three feet high. Orcas are considered to be one of the top predators in the ocean. Killer whales eat a variety of fish , seals, whales, sea lions, squid, and seabirds. Research shows that killer whales are capable of ripping seals of ice. Whales hunt in a group called â€Å"pods†. There are two types of pods residential and transient. Residential prefer to hunt fish and transient prefer to hunt marine mammals.Orcas use echolocation to find food, this technique is also used by bats. Orcas give birth every three to five years in the wild. Females carry their young for seventeen months. Baby orcas or calves are born up to eight feet long and can weight up to four hundred pounds. Orcas are highly protective of their young. These â€Å"pods† communicate with different noises. Killer whales are very intelligent. There has never been a document case on a killer whale attacking a human. (Twenty interesting facts about killer whales, Angela W. LaFon)

Understanding Financial Reporting

Financial reports allow the organization to communicate information about their performance to the â€Å"outside world†. So, financial reports provide summarized information about an organization†s transactions for external decision makers. (e. g. Investors). Financial reports can be used by employees and trade unions, government, creditors and lenders, customers, shareholders and investment analysts. All these users may need different statements of financial accounts but the most important statements which they need is the balance sheet, profit and loss account, cash flow account and the income statement. The two main regulatory bodies of financial reporting are the â€Å"Law† and the â€Å"Accounting Profession† with the Accounting Standards Board usually known as ASB. In UK, most of the legislation related to the publishing of accounts is embodied in the Companies Act 1985 and 1989 which are concerned with the accounts of the limited liability companies only. The Companies Act 1989 is the main frame which the companies and accountants have to follow. All the financial statement drawn up under the act 1989 must present a true and fair view and its function is to protect all the users of the financial reports and statements. The second and the most important regulatory body is the accounting profession. The standard setters should be aware of the information needed by all users of financial reports and should know the impact and the outcome of a different accounting method on the needs of those users. The standard setters should also be able to resolve the conflicts which exist between the needs of different users. So, they have to find an alternative way which best satisfy user needs and this could be achieved by choosing the improvement of the â€Å"social welfare† instead of welfare of individuals. We know that Accounting Standards Board is the main accounting standard setter. Because the ASB is composed of professional accountants, they may be unfamiliar with the user needs. So , when there is a need for a change in accounting standard the ASB prepare and publish a draft standard called the FRED (Financial Reporting Exposure Draft). After the publishing of these drafts the comments from the public is invited and in the light of these comments the FRED is changed (or unchanged). Now the FREDs are issued as FRS (Financial Reporting Standard). The main disadvantage of this system is the ASB members are unfamiliar with the different user needs and the comments from the general public may not be equally represented. There are four things that standards in financial reporting supply people using it. The first one is â€Å"Comparability†; financial statements must allow people to compare one company with another one and evaluate the management†s performance without spending time and money adjusting them to a common format and common accounting treatments. It is essential that users of financial reports or investment decision makers be supplied with relevant and standard financial reports which have been regulated and hence standardized. The second thing that standards and regulations supply is called â€Å"Credibility†. Because all this standards and regulations exist accountants have to treat every company in the same way. If the accountancy profession permitted companies experiencing similar events to produce financial reports that disclosed markedly different results simply because of a freedom to select different accounting policies they would lose all of their credibility. So, the standards should be composed of rigid rules and should not be broken. The third thing is â€Å"Influence† that means, setting up the standards has encouraged a constructive appraisal of the policies being proposed for individual reporting problems and has been a stimulus for the development of a conceptual framework. The last thing that the standards have to supply is â€Å"discipline†. Companies left to their own devises without the need to obey standards will eventually be disciplined by the financial markets. But in the short run investors in such companies may suffer loss. The Financial Reporting Council is aware of the need to impose discipline because most of the company failures in recent years are because of obscure financial reporting. Why should the Accounting Standards set? As we argued before, an important role of the regulations is to increase the comparability of accounts by limiting the choice of alternative accounting methods and to supply standardized accounts. This standardization can be achieved only by uniform accounting practice. If all accounting methods were standardized, two organizations which began the year with same balance sheets and which made the same transactions during the year, they would report the same balance sheets and the same profit and loss account at the end of the year. In addition to these advantages of regulations in financial reporting, there are also some more useful functions. Regulations can help to reduce the influence of personal biases and political pressures on accounting judgments. They can increase the level of user confidence in, and understanding of, financial reporting by clarifying the basis on which all accounts are prepared and presented. Finally, they can provide a frame of reference for resolving accounting problems which are not mentioned in legislation or accounting standards. As we argued earlier although the regulations in financial reports have very advantages it has many disadvantages too: One if these disadvantages is the â€Å"Adverse Allocative Effects†, this could occur if the ASB did not take into account of the economic consequences of the new standard or regulation they have issued. For example, additional costs could be imposed on preparers of accounts and suboptimal managerial decisions might be taken to avoid any reduction in earning or net assets. â€Å"Consensus-seeking† can be another disadvantage and this means the issuing of standards that are over-influenced by those with easiest access to the standard-setters. Most of the time this could happen with complex subjects.