Monday, November 25, 2019

The fbi

The fbi Federal bureau investigation, the FBI, is considered the strongest police agency in the United States because it has control over other police agencies around the states. The FBI as a police agency has its pluses and minuses; therefore, looking for searching for serial killers and control other police agencies are some of its pluses. In the other hand, the over react of dealing with civilians, and the unsupervised job that they do hold to be some of its minuses.One of the most important jobs that the FBI does is to chase and follow dangerous serial killers who in danger their society. One example of that is catching the train serial killer. Rafael Martinez or Angel Martinez, who was hiding in other country which, makes the other police agencies incapable of getting him back. In addition, another important job that the FBI does is to check and control other police agencies if they fail to function as they supposed to be functioned.English: Standing on Pennsylvania Avenue NW and lo...T he FBI makes it almost impossible for some police members to be corrupted. An example of that, March 12, 1999, where the FBI caught some border patrol points corrupted. The corruption among US forces along the Southwest border as a serious and growing problem, according to the Fort Worth Star-Telegram. The number of such cases investigated by the FBI went from 79 in 1997 to 157 in 1998; therefore, the FBI is trying to stop every corruption possible in other police agencies.†x†x In the other hand, the FBI as a strong agency makes it dangerous to the society. Some times, we see the agency over reacts by dealing with civilians that agency thinks that they are endanger people in a harmful way. For example, we saw how the FBI was denying for six years that they did...

Thursday, November 21, 2019

David Humes believes,case of Larry McAfee, Elizabeth Bouvia's battle Essay

David Humes believes,case of Larry McAfee, Elizabeth Bouvia's battle - Essay Example The researcher states that the Christian view of voluntary death is associated with martyrdom, as reinforced by Christ’s death to save mankind from sin. The Christian view of voluntary death, is then, always acceptable if it for the sake of other people. Although, another view is that it is unacceptable since it clashes with the act of providing care and aid to people who needs it and in placing faith of God’s will to allow a person to live or die. Humes, on the other hand, believes in the utilitarian purpose of voluntary death, like retiring oneself due to an incurable disease or old age. He argues that it is not an affront to God since it is for a general good to stop the one’s irreversible suffering from going on, such as in the case of incurable diseases. Judge Johnson ruled to grant McAfee his request to turn off his life support. The researcher doesn’t agree with this decision since he believes the court only looked at his condition but not his livin g conditions. The author believes it is okay to do this as long as there is enough evidence that there is nowhere to go but death. He believes that if there is irreversible suffering, then it is okay to decide one’s death. It would be no more than stopping your own suffering as well as the people suffering from the people around you. The suicide tourist, the author believes, is the society’s way to release these people from suffering although it is important to consider their conditions first before doing it if they really have nowhere to go death or it is just they lost hope.

Wednesday, November 20, 2019

Analysis of Soft Systems Methodology in Relation to Construction Essay

Analysis of Soft Systems Methodology in Relation to Construction Projects - Essay Example .................6 Methodology of SSM in Construction Project Risk Management.............................7 Limitations of SSM and Need to use Hard Systems..................................................8 References..................................................................................................................10 Analysis of the Soft Systems Methodology in Construction Projects Construction projects are complex processes that incorporate many skills, materials, and different operations (Sears et al, 2008). There is therefore a need for numerous skills and techniques to be put together to ensure the best results are attained, not only for the contractors but numerous stakeholders involved in the project. Soft Systems Methodology (SSM) seeks to inquire about the perceptions and preferences of different stakeholders in a given construction project (Andrews, 2000). In other words, SSM is a method of giving some kind of legitimacy to a project by trying to understand th e desires and needs of various people who affect or are affected by the construction project at hand. SSM tries to investigate complex issues and problems that are not well defined on the basis of numerous stakeholder views and demands and upgrade the knowledge about a project and integrate them in the project (Checkland, 1999). Basically, SSM is a system of investigating and understanding the environment within which a construction project will be undertaken. ... Information is solicited from the various stakeholders through questionnaires or through external consultants. This information is collated and present to the project managers for incorporation into the full project. Merits of Soft Systems Methodology in Construction Projects Tayyab et al (2005) identify that construction projects face challenges that cannot be underestimated due to safety, competition and complexities. This is because the failure of a construction project can potentially lead to unimaginable fatalities that can have far-reaching effects on human lives. Secondly, competition in the building industry requires that all the stakeholders in a given project are satisfied otherwise there would be consequences for a construction company. Additionally, the harmonization of standards around the globe and the desire for high standards by various stakeholders in the world today require critical satisfaction of customer demands. Traditional approaches to the management of projec t systems that are focused on operations and technicalities are therefore not good enough any more (Tayyab et al, 2005). There is the need to satisfy all the needs of the various stakeholders to ensure that a construction project meets its objectives and does so very well. Soft Systems Methodology ensures that purposeful and deliberate action is undertaken to understand and upgrade the knowledge of the contractors to ensure that the construction project at hand is completed according to the demands of various stakeholders. The CATWOE model enables all the various stakeholder needs and demands to be put into perspective and honour them as the project is being undertaken.

Monday, November 18, 2019

The effectiveness of English subtitles in a Culturally important Essay

The effectiveness of English subtitles in a Culturally important Italian film - Essay Example Italian thinking facilitated certain closeness inside their country. "Like most family-concentrated societies, Italy is a relational culture. This stems from a history in which trust did not extend much beyond the front door or, at most, the city-state. There is an order of precedence: family first, then neighbourhood, then town, region and, finally, country," (http://www.expatica.com/source/site_article.aspsubchannel_id=159&story_id=11484&name=Italy Today, Italy is a part of European Union, and in the new globalised world, she cannot be called a great player. As one of the Nation States of EU, she hobnobs with other Member States, and the close proximity of other cultures touches her in many ways. Italy's flourishing tourism, has become a national industry today and the country is reaping the harvest of her great art centres. Most of her guests are from English speaking countries and now with the world accepting English as the common language, Italian Government has made unprecedented efforts to include English as one of the languages in the curriculum in schools. "Through the foreign language we renew our love-hate intimacy with our mother tongue. We tear at her syntactic joints and semantic flesh and resent her for not providing all the words we need. In translation, the everyday frustrations of writing assume an explicit, externally projected form. If we are impotent, it is because Mother is inadequate. In the process of tra nslation from one language to another, the scene of linguistic castration-which is nothing other than a scene of impossible but unavoidable translation and normally takes place out of sight, behind the conscious stage-is played on center stage. (Johnson, 1985, pp. 143-4), http://www.arts.usyd.edu.au/departs/perform/docs/AP1Bollen.pdf On that very drive, some of the Italian cinema is given English subtitles, facilitating tourists to understand the Italian cinema and Italian culture. These movies are used as tools to teach English to students. This is a clever idea, as Italian children, while watching the movies, can have the facility of reading the English translation, and the relative meanings would be understood readily. The Italian movie, Caterina Va in Citta (Caterina in a big city), directed by Paola Virzi, a fast-paced comedy, culturally rich, has got English subtitles along with other movies like Marco Ponti, Le fate ignoranti, Pinocchio, La finestra di fronte, and many more. English subtitles, to some extent are an indication of Italy's accepting English as a common language between Member States of European Union. There is a need for large number of English teachers in Italy. "The answer is that to gather sufficient "manpower" the Ministry of Education decided to run 500-hour training courses also for tho se teachers who had no experience at all of English but wanted to have a try," http://www.onestopenglish.com/Magazine/teacher_letters/teaching_english_italy.htm People are aware of English now, due to satellite TV programmes, Internet and English magazines. In a globalised, European Unionised Italy, Italians have realised that English has gained importance as a passport to work abroad and today, Italians, with their saucy attractiveness, are anything but homebound. While being

Friday, November 15, 2019

Manhunt by Simon Armitage

Manhunt by Simon Armitage Creative writing task: Manhunt by Simon Armitage I was on my third tour of duty in Helmand Province, Afghanistan. The aim was to liberate the area from the Taliban but it was harder than we expected. It wasnt like this fighting proper soldier, they would pop up anywhere and shoots at us plus the local people didnt trust us so they wouldnt help us at all. The Taliban are strong because the tactics they use are cowardly. They are also strong because the local people are so weak. The thin air heals a frigid tone in the night and a heavy breeze brought a sudden rush of coldness to my face. It was Christmas day and also was quite foggy outside and tonight we were being hunted. We were trying to have a quite Christmas. The army cook was going to make some dishes for us but not any special dishes we normally have on Christmas day like the Christmas ham, pork roast, Cornish hens etc. I was missing the crackers, Christmas hat, music and also was missing my families a lot. We were just trying to enjoy ourselves. However, every moment we had to rely on out instincts and just hope and pray that the enemy wouldnt detect us. This is how we spend our days. After having a bit of meal we had to go for training. The whole day we did endless training, marching, shooting practices, running, fitness test etc.ÂÂ   I had to stay in a trench. The smell is unbearable, starting to make me feel ill. The trenches were the front line, the most dangerous places. The trenches were dug into the ground so that the infantry would have some protection from the enemy. Conditions in the trenches were horrendous. The day after Christmas we were out on patrol in the local village. Villagers behaving very oddly, even the more friendly ones wouldnt talk to us. As soon as they saw us they hurried into their houses. After spending the day in the village we went back to our trench. After few hours as I looked up, I could feel and hear the roaring flames. The fire blaze and burned, creeping closer and closer to our trench. There was a cold malevolent air to it. The wind howling past us in every which way. I myself was confused for minutes. One minute the bullets were raining holy hell down on us in a never ending bombardment and the next nothing. No movement, no bullets, no people, no wind. Its like they just vanished or they were never there, to begin with. A fog was rolling in, throwing us all into despair. We couldnt fight if we couldnt see. The fog was dense, so thick. And then suddenly, we were being mobbed, bullets pelting us, slaughtering us like sheep whilst we werent expecting it. Every time the bomb hits the ground, more fire is unleashed, spreading wildly. We should have known, but we didnt and we paid for it dearly. Five of us already injured and two of us were already dead before we know what had happened. They were moaning and groaning. I could hear the screams of the dying men.I could tell that his life was slowly fading away. The smell of blood hit me then, the adrenaline fading fast from my body and sudden pain in my chest. Suddenly the sounds of the guns going off and cannon fire stunning me briefly in its sudden intensity. My senses became hypersensitive. I could smell the blood, sweat and fear. I could feel the snow squelching beneath my feet, stopping me as I ran and all I could hear was the thump of my heartbeat, pounding deafeningly through my chest and head. An aftermath of the attack people was shouting, screaming. There was no doubt that it was one of the most devasting and most brutal fights. After few minutes the helicopter whirring and coming down and lifted out on a stretcher and took the dead bodies and the ones got injured and then flown away. Life in the trenches was the worst life anyone could live and I am sure most people regretted being a soldier. Morale was good; after all, this is what we had been through all that training for. Some of the soldiers couldnt wait to be allowed to fire off their weapon and shows the Taliban what we were made for. After the recovered I went home in real sense refers to a place of rest. The experience of war is something no soldier can escape.

Wednesday, November 13, 2019

Methods of Communication at Portmeirion :: Computer Science

Methods of Communication at Portmeirion ========================================== In this section I am going to describe the different types of communication within Portmeirion together with the use of ICT. Here are some examples of written communications that Portmeirion use; * Letters: ICT now have a major part when writing letters because a lot of company’s prefer to word process them as it quicker, simpler and neater. Letters can be sent home to make customers aware of the latest offers. * Notes can be used to inform work colleges of meetings with the rest of the company. * Faxes * Text Messages: * E-Mail: ict is used because letters are sent electronically  · Notices for Notice Boards): ICT could be used as they could display notices on notice boards using Word or Powerpoint or a DTP package – posters done on the computer always look more attractive and neater – also they can be saved an edited in the future. * Reports: could be written for major areas of development or concern using ICT. * Agenda * Records: of customers and daily sales etc could be saved on file using ICT. * Magazines: company’s could publish magazines and other promotional literature for sending out information * Diaries * Memos are used to remind workers of certain events and to pass messages between departments * Contracts and other personnel documents * Calendars * Invoices and other financial documents * Cheques (payments) * Graphs and Charts * Reports can be used to make reports on employees, purchases and exports. * Posters and leaflets are used for advertisements * Here are some examples of Oral Communication that Portmeirion use: * Telephone * Voicemail * Web Cam & video conferencing * Meetings * Answer Machine * Requests  · Office (could send messages) * Discussion * Dictaphone * Training sessions * Face to face talking * Vide * Interviews C2 C3 ===== Are methods of communication at Portmeirion effective? ====================================================== Portmeirion's communication is very effective in my opinion or else the business wouldn’t be as successful. This is because every business needs to communicate with its workers or the workers need to communicate with each other. A way that this is shown is if the Sales and Marketing department is doing a new promotion that they can tell the ICT department to send a letter out to all the customers of Portmeirion by mail merging which requires ICT Written communication outside of the business Word processing, excel, e-mail and fax are some of the ways that written communication is used outside of a business. These are very effective because if the company is doing a new production they can send a letter to all the companies’ customers by mail merging this means that they can send the same letter to different customers by

Monday, November 11, 2019

Normalized Child

Name: Shiva Kheiri Date: 4/5/2012 Instructor: Mrs. Deborah The Normalized Child Normalization is one of the most important goals of Montessori, but what does normalization mean? Most importantly, when does this process occur? Dr. Maria Montessori used the term normalization to describe a unique process she observed in child development. The process of normalization takes place in any Montessori-group at the beginning of the school year that children enter a new unknown environment. However, there are many characteristics that describe a normalized child. 1] Generally, normalization considered to be the transformation to a higher level of development, and the first step of education. However, in the process of development there are many different bodily functions that are formed in a child, and these developments depends on brain development. These developments occur mostly when children interact with each other, and in a different environment than their home. Maria Montessori observe d that when children are allowed to be free, and interact with their environment, they blossom.On the other hand, there were children who had no idea what to do, how to speak, and their thoughts were beyond reality. That is where normalization makes the correction. As Maria Montessori said, normalization is the most important single result of our whole work. However, what are the wonderful characteristics of a normalized child? In general, there are eleven characteristics of a normal child; following paragraphs are dedicated to these characteristics. A love of Order, we may think children do not pay attention to details, but once something is out of order, they will start asking questions about it. Similar article: Practical Life EssayFor example, if the teacher asks the children to take a nap before lunch time, they will question the teacher. So, the child has a desire to keep an order and to have his/her daily routines. Love of Work, describes the activity that children involve not just because it is fun, but also it provides education. It brings a form of self-expression and corresponding joy. For example, when we see a child chooses an activity, and keeps doing it over and over again with full concentration and never tires; that is love of work. Normalized children never see work as punishment. Profound Spontaneous Concentration, basically it is isolation of children rom their environment due to their concentration on an activity. It occurs when a child is fully engaged in his/her work, and it involves his intelligence. We can also call it the attention of life, or a phenomenon of growth which brings us to the next characteristic. Attachments to Reality refer to bringing ou t children from their dream land, and encounter them with reality. However, there is always place for imagination but in a limited time and place. In fact, children should be exposed to reality before fantasy. For example, video games can teach so many fantasized stories that children might confuse them with their real life.Therefore, there is always a limitation on fantasizing, and what they do as activity is based on reality not on their belief. Love of Silence and working alone, it definitely does not mean children like to be hermit, but it refers to the first step of independence. In many times children are willing to do their work with no assistance which basically means they want to test their own ability to get the work done alone, and most of the time their work requires concentration in a silence environment. For example, we do a game called â€Å"silence game† which requires children to listen to a sound and analyze it on their own.So, they learn to control their co ncentration, and work in a peaceful environment with respect to others. Elimination of the Possessive Instinct, the attitude of normalized children to their environment is not possessive, but it is intense love. The point of this tittle is to eliminate children’s selfishness. Some children believe everything belongs to them, and take advantage of what has been given to them. So, our purpose is to change their possessive instinct to three things: to know, to love, and to serve. For example, the same children who tore plants in the class learned to watch it grow.Power of act from Real choice and not from Curiosity Obedience Independence and Initiative Spontaneous Self-Discipline Joy At the end, we can conclude that normalization of children takes place according to the stages of child normalization described by M. Montessori. The level of normalization mainly depends on the years of staying with Montessori classroom. On the other hand, Dr. Montessori believed that if a child is placed in a well prepared environment, he/she would blossom, and show his total social potential. However, it is up to us, as teachers to prepare the environment in a way that children can freely develop their personality

Friday, November 8, 2019

examine the effect of the adaptation of International Financial Reporting Standards (IFRS) in the Micro Finance sector in Uganda The WritePass Journal

examine the effect of the adaptation of International Financial Reporting Standards (IFRS) in the Micro Finance sector in Uganda Introduction examine the effect of the adaptation of International Financial Reporting Standards (IFRS) in the Micro Finance sector in Uganda IntroductionAim:Objective:Background Context:Literature Review: (micro finance study†¦types of studies conducted)Methodology: (description of the data†¦source†¦compare with other methods)Conclusion:References: Related Introduction Aim: The aim of the study is to examine the effect of the adaptation of International Financial Reporting Standards (IFRS) in the Micro Finance sector in Uganda and clarify the differences on the financial statements and reports. Objective: The major objective of the study is to gain an extensive understanding of the Micro Finance sector in Uganda and to identify the effects caused by the implementation of IFRS in the financial statements. While analyzing the implementation of IFRS, the focus of the study is also to identify the differences in the financial statements and reports and whether it complies with IFRS. Background Context: Microfinance has become a diverse and growing industry. There are over thousands of institutions in Uganda providing micro finance services (check website), ranging from grass roots self-help groups to commercial banks that provide financial services to millions of microenterprises and low-income households. These MFIs receive support and services not only from donor agencies, but also from investors, lenders, network organizations, rating firms, management consulting firms, and a host of other specialized businesses. As with any major industry, microfinance needs accepted standards by which MFIs can be measured. Common standards allow for microfinance managers and board members to assess more accurately how their institution is performing. Institutions that apply industry standards are more transparent- it makes it harder to hide or obscure bad performance and easier to benchmark good performance. For MFIs, industry-wide standards can make reporting to donors, lenders, and investors easier to do if the recipients of the reports are also in agreement with the standards (pwc paper). Common standards provide the language that enables MFIs to communicate with other participants in the industry. The history of microfinance is often associated with the rise of nongovernmental organizations (NGOs) providing microcredit services to the poor and the development of a handful of microfinance banks. In the early 1990s, standards began to emerge calling for stronger financial management of microcredit providers, particularly in their delinquency management and reporting. At the same time, credit unions and banks involved in micro lending developed stronger monitoring techniques for their microcredit portfolios. Since 1990, MFIs have grown in size, type, number, and complexity (BoU report). At the same time, more emphasis has been placed on financial accountability, management, and viability. However, many financial terms and indicators considered â€Å"standard† continue to differ in name and content among MFIs. This leads to confusion among practitioners and analysts and causes considerable distortions when comparing MFIs (SEEP report). The purpose of this study is to understand these distortions and confusions in the financial statements and reports and the effect of IFRS on it (rephrase it as a question). Literature Review: (micro finance study†¦types of studies conducted) Uganda at a Glance: Uganda occupies an area of 236,040 km2 in the heart of East Africa, with a total of over 25.3 million people as per 2003 population census. Approximately 94 percent of the poor live in rural areas where about 75 percent of the population lives (CGAP, 2004) and depend on Agriculture, which contributes about 36.1 percent of the Gross Domestic Product (GDP). Uganda’s economy is heavily dependent on agriculture, as about 80% of the work force is employed in this sector.   Food crop production is the most important economic activity, accounting for over one quarter of the nation’s GDP, compared with only 5% for cash crops[1]. Manufacturing output contributes a further 9%.   Coffee, tea, cotton, tobacco, cassava, potatoes, corn, millet, pulses, beef, milk, poultry are the major agricultural products in Uganda.   Sugar, brewing, tobacco, cotton, textiles and cement are the main industries.   Coffee accounts for the bulk of export revenues and other export commodities of Uganda are fish and fish products, tea, gold, cotton, flowers and horticultural products.   Capital equipments, vehicles, petroleum, medical supplies and cereals are the major imported items. Overview of Micro Finance Industry in Uganda: The Microfinance industry in Uganda is in its advanced stage of evolution. Since the 1990s, Uganda has created a success story by developing the market for microfinance services, which has been considered a role model for Africa and even other regions (Goodwin-Groen et al. 2004). Its growth and development will be a function of the support and effort of practitioners, donors and the Government working together to create an enabling environment for its development. It is readily apparent that the Government is committed to economic and financial reforms. In addition to the other reforms being implemented through its economic policy framework, the Government has shown its commitment to reforming the financial sector.   Operationalization of the Microfinance Policy and the legal and regulatory framework indicates renewed efforts and commitment to improving the financial system. The Government is acutely aware of the limitation of the traditional banking sectors ability to mobilize sav ings from and extends credit to poor people in rural and urban areas. This population has a weak financial resource base and is in dire need of financial services that cater for its unique circumstances. Regulatory Structure for Micro Finance in Uganda The current financial sector policy in Uganda aims primarily at systemic safety and soundness as a supporting bedrock for orderly growth. The policy, drafted by the BoU and approved by Government following multiple bank failures of the late 1990s, was significantly informed by the bitter lessons learnt from these failures and by incidences of fraudulent organizations that fleece the public.   The role of Bank of Uganda, the financial sector regulator, is to ensure systemic safety, soundness and stability of the whole financial sector, and protection of public deposits in the regulated financial institutions. Bank of Uganda issued the policy statement in July 1999 that established a tiered regulatory framework for microfinance business within the broader financial sector. The policy established four categories of institutions that can do micro-financing business in Uganda: Tier 1: Commercial banks.  Ã‚   Banks are regulated under the Financial Institutions Act revised in 2004. Since these are already sufficiently capitalized and meet the requirements for taking deposits as provided for in this Act, they are allowed to go into the business of microfinance at their discretion. Tier 2: Credit Institutions (CIs).   These institutions are also regulated under the Financial Institutions Act 2004. A number of them offer both savings and loan products but they can neither operate cheque/ current accounts nor be part of the BoU Clearing House.   Like banks, they are permitted to conduct microfinance business since they are already sufficiently capitalized and meet the requirements for taking deposits provided for in the Act. Tier 3: Micro Finance Deposit Taking Institutions (MDIs).   This is the category of financial institutions that was created following the enactment of the MDI Act. Originally doing business as NGOs and companies limited by guarantee, these institutions transformed into shareholding companies, changed their ownership and transformed/ graduated into prudentially regulated financial intermediaries. They are licensed under the MDI Act and are subjected to MDI Regulations by BoU. Like Tier I and II institutions (banks and CIs), the MDIs are required to adhere to prescribed limits and benchmarks on core capital, liquidity ratios, ongoing capital adequacy ratios (in relation to risk weighted assets), asset quality and to strict, regular reporting requirements. Tier 4: All other financial services providers outside BoU oversight. This category has SACCOs and all microfinance institutions that are not regulated such as credit-only NGOs, microfinance companies and community-based organizations in the business of microfinance.   These institutions have a special role in deepening geographical and poverty outreach, and in other ways extending the frontiers of financial services to poorer, remote rural people. Tier 4 institutions operate under various laws, none of which regulates them as financial institutions. The SACCOs are registered and in principle supervised under the Cooperative Societies Statute 1991by the Ministry of Trade, Tourism and Industry.   The other governing laws for Tier 4 include the Companies Act (1969),the Money Lenders Act (1952)and the NGO Registration Act (1989). Supervision of these institutions is currently so weak that their regulation is of minimal effect because it is generic, all encompassing for all activities and not focused on financial oversight. Overview of Accounting System in Uganda: The Institute of Certified Public Accountants of Uganda (ICPAU) is the only statutory licensing body of professional accountants in Uganda. It was established by the Accountants Statute, 1992, but did not commence operations until 1995. The ICPAU is empowered by the statute to establish accounting standards and to act as a self-regulatory organization for professional accountants, which includes requirements for practicing as a professional accountant in Uganda. The functions of the Institute, as prescribed by the Act, are: To regulate and maintain the standard of accountancy in Uganda; To prescribe or regulate the conduct of accountants in Uganda. The objectives, of the institute included the regulation of accounting practice and the provision of guidance on standards to be used in the preparation of financial statements. As with most developing countries, and in cognizance with developments in the area of accounting at a global level, the ICPAU in 1999 adopted International Accounting Standards (IAS) without any amendments (Dumontier and Raffournier, 1998). Prior to the adoption of IAS, there had been a proliferation of approaches to the preparation and presentation of financial statements in Uganda. One of the more obvious approaches to the presentation of financial statements was based on references to Generally Accepted Accounting Standards (GAAS) and firm law (Samuel Sejjaak, 2003). International Financial Reporting Standards Since 1998, the Council of ICPAU has adopted International Financial Reporting Standards (IFRSs, IASs, SIC and IFRIC Interpretations) as issued by the International Accounting Standards Board (IASB), without amendment, for application in Uganda (IFRS for SMEs). International Financial Reporting Standards set out recognition, measurement, presentation and disclosure requirements dealing with transactions and other events and conditions that are important in general purpose financial statements. Methodology: (description of the data†¦source†¦compare with other methods) Into the frames of this proposal, the research will be conducted in an attempt to analyse the index and the quality of the accounting statements of the micro finance industry. Due to this reason the target of this study is the collection of empirical observations concerned to the effect of the adaptation of International Accounting Standards to the quality and quantity of the accounting information that are published. The work of this study will be based on desk research only. A desk-based research was contacted to make the essential link between theoretical frameworks and empirical observation. Mainly the study will focus on the comparative examination of the annual Financial Statements of Micro Finance Institutions in Uganda registered by the Bank of Uganda (BoU). To examine and analyse the content of those Financial Statements so as to meet the objectives of the project and derive conclusions, the Content Analysis will be used. Content analysis has been defined as a systematic, replicable technique for compressing many words of text into fewer content categories based on explicit rules of coding (Berelson, 1952; GAO, 1996; Krippendorff, 1980; and Weber, 1990).  Content analysis enables researchers to sift through large volumes of data with relative ease in a systematic fashion (GAO, 1996). It can be a useful technique for allowing us to discover and describe the focus of individual, group, institutional, or social attention (Weber, 1990). There are two general categories of content analysis: conceptual analysis and relational analysis. Conceptual analysis can be thought of as establishing the existence and frequency of concepts – most often represented by words of phrases – in a text. In contrast, relational analysis goes one step further by examining the relationships among concepts in a text. Content analysis offers several advantages to researchers who consider using it. In particular, content analysis:   Ã‚   Looks directly at communication via texts or transcripts, and hence gets at the central aspect of social interaction   Ã‚   Can allow for both quantitative and qualitative operations    Can provides valuable historical/cultural insights over time through analysis of texts    Allows a closeness to text which can alternate between specific categories and relationships and also statistically analyzes the coded form of the text    Can be used to interpret texts for purposes such as the development of expert systems (since knowledge and rules can both be coded in terms of explicit statements about the relationships among concepts)    Is an unobtrusive means of analyzing interactions   Ã‚   Provides insight into complex models of human thought and language use Content analysis suffers from several disadvantages, both theoretical and procedural. In particular, content analysis:    Can be extremely time consuming    Is subject to increased error, particularly when relational analysis is used to attain a higher level of interpretation   Ã‚   Is often devoid of theoretical base, or attempts too liberally to draw meaningful inferences about the relationships and impacts implied in a study    Is inherently reductive, particularly when dealing with complex texts   Ã‚   Tends too often to simply consist of word counts   Ã‚   Often disregards the context that produced the text, as well as the state of things after the text is produced   Ã‚  Ã‚   Can be difficult to automate or computerize (Writing Guides, http://writing.colostate.edu/guides/research/content/com2d3.cfm) The content analysis will be used for the determination of the study. Although there are some limitations it is thought as the most appropriate method/tool for the purpose of the study. Conclusion: References:

Wednesday, November 6, 2019

Father Arrupes Three Attitudes in the Workplace Essays

Father Arrupes Three Attitudes in the Workplace Essays Father Arrupes Three Attitudes in the Workplace Essay Father Arrupes Three Attitudes in the Workplace Essay Question: How can I put into practice Fr. Arrupe’s three attitudes in my workplace? Fr. Arrupe’s three attitudes are the following: 1)Live simply In a corporate world, it is natural for a person to tell his achievements to someone for him to be talked about and further impress his boss. In the case of my job, said scenario also applies since there is full of competition. We compete in terms of acquiring clients and passing several loan applications, which are considered factors to get high ratings. With this, I could put into practice this attitude by keeping my feet on the ground and not boasting my achievements to impress other people. With that, I could achieve more without offending other people. I should just work hard and let other people notice my achievements. Moreover, I could also put this attitude into practice by being contented with the position and the salary the Bank has given me since I still don’t have that much experience in the corporate world. I should do as best as I could the responsibilities I am tasked to do in order for me to advance in my career. And since I am already gaining income, I should live humbly/simply and not spend on acquiring things merely for status. I should keep in mind the value of money and that it should be spent wisely. : Lastly, I could also put this attitude into practice by saving energy through turning off unused lights/computer/printers and not wasting the Bank’ supplies. I should adopt recycling, which is a good way of turning waste into useful things. In this way, the Bank will not incur high expenses and it will be of good help to the environment. 2)Draw no profit from unjust sources Since I work in the Marketing Department, our source of profit is loans. Prospective clients come to us and apply for a loan. In turn, we evaluate them and make a credit/loan application for approval. With this, I could apply this attitude by evaluating a client properly without bias. By doing my job well, I would be able to evaluate/investigate a borrower’s capacity to pay back debt based on its financial condition and its project’s feasibility. Furthermore, I would get out of my way to go to the project site in order to prove and monitor that the project is ongoing. I would also meet with the company’s officials to get to know more about them. All these could help deter risks for the Bank and fictitious and bad projects from happening. Not only the Bank would benefit from this but also the whole society as well. )Change unjust structures In our workplace, palakasan system is rampant because everyone wanted to have high ratings to get high bonuses, etc. or wanted to be promoted. I think this system is unfair to all those who work hard to get promoted and achieve high ratings. In this case, I could apply this attitude by setting a good example to my co-employe es. I believe that by setting a good example in terms of performing well by not adopting the palakasan system would be a good start in making other people realize that the best way of achieving something is by way of working hard without stepping on other’s shoes.

Monday, November 4, 2019

B202B_TMA01 Essay Example | Topics and Well Written Essays - 1500 words

B202B_TMA01 - Essay Example urther argue that it is the identification of the cycles of technology that eventually determines the type of innovation but at the same time the cycles the same are affected and influenced by the innovation employed by organizations, especially in high technology sensitive product markets. Technological discontinuities, according to Tushman et al. (1997), intervene with incremental innovations – which are oriented towards improving and continuously re-configurating technologies – and eventually result in a conflict and rivalry between already existing technologies and new emerging technologies. Tushman and O’Reilly (2002) explain that the technological cycles involve four phases; the technological ferment where the emergence of technology is feasible and competencies are developed, the emergence of the dominant design – which reflects the best practices and the innovations on the technology, the retention phase which refers to the era of incremental innovation and improvement of the existing technology takes place and finally the variation phase, where technological discontinuity emerges and the competencies and capabilities of organizations are either enhanced or destroyed. Great importance is attributed by Tushmann and Murmann (1997) to t he second and fourth phase of the technology cycles; the authors suggest that the emergence of innovation with the selection of the dominant design sets forth the mechanisms for proceeding from product innovation to process innovation. While the focal point after the technological ferment is the development of the product, the choice over the dominant design energizes the innovation at the process level and shifts the attention to the process oriented new designs (Tidd et al., 1999). Once the dominant design is set it gradually leads to the incremental innovation which predominantly focuses on improving the â€Å"standard product† (Tushman et al., 1997). The next phase that is critical for the innovation with regards to

Saturday, November 2, 2019

European Union Law Essay Example | Topics and Well Written Essays - 2500 words

European Union Law - Essay Example 1. Article 45 of the Treaty on the Functioning of the European Union (TEFU). 2. Regulation (EU) No. 492/2011 of 05.04.2011. 3. Regulation (EEC) No 1612/68 4. Council Regulations No 312/76 and 2434/92. 5. Article 38 (1) Directive No 2004/38/EC. 6. Directive 2004/38/EC of 29.04.2004 on the rights of citizens and their family members 7. Directive No 98/49/EC dt 29.06.1998 in regard to pension rights of workers and self-employed persons within the community.1 Article 45 of the TEFU along with secondary legislations and case law accord the fundamental rights for the EU citizens such as the right to seek job in another EU member state, right to get employed without a work permit, right to have residence therein for the purpose of employment and right to continue to stay in the member country after the employment has ceased and to be eligible for equal treatment with nationals of the member state in respect of employment rights, working conditions and other social and tax benefits. These ri ghts may vary for self-employed, students and retired or economically non-active persons. The rights are subject to public security, public policy, health grounds and employment restrictions in the public sector.2 The wording of â€Å"workers† related to free movement in Directive 2004/38/ EC is somewhat misleading since the Directive is aimed at according right of free movement to â€Å"EU† citizens in general though the directive makes a distinction between economically active and non-active citizens. Thus, Directive 2004/38/ EC is applicable to all EU citizens who move to another member state (host state) other than their home state of which they are nationals. Thus, the union citizens can reside in a home state for three months without any formalities other than holding of a passport or an identity card subject to a more favourable treatment available to job-seekers as per the case law of the European Court of Justice 3 viz Levin v Staatssecretaris van Justitie 4 a nd Brian Francis Collins vs Secretary of State for Work and Pensions 5 However, the terminology of â€Å"worker† is ideally continued in view of special regulations related to work under the directive besides the advantages available to citizens who have worked or have been self-employed along with their family members in acquiring permanent residence even before the completion of five years of residence in the host state by virtue of Commission Regulation (EEC) No.125/170 of 29.06.1970 which confers right to workers to remain in the territory of a Member State pursuant to having been employed in that State and Council Directive 75/34/EEC of 17.12. 1974 conferring rights to citizens in a member state in the capacity of self-employed people. Thus, a worker entitled to free movement within the Union should be a national of one of the EU member states or that of Norway, Iceland and Lichtenstein enjoying certain privileges. The European Court of Justice has given a wide interpret ation of the term â€Å"worker† to include part-time work6, trainees 7and remuneration in kind adding that the person should be carrying out an effective and genuine work as directed by another, to be considered as a worker. Besides, the concept of freedom of movement should not be interpreted in a restrictive manner.8 Further, the ECJ has held that the job-seeking citizens should not be expelled if they show evidence of search of employment and chances of getting jobs. There