Lord Of The Flies - Setting Essay -- essays research papers

In the novel Lord of the Flies, by William Golding the setting had a very knock-down(prenominal) influence in the actions and attitudes of the characters. Setting is the defined in literature as where the story takes place. In Lord of the Flies, the setting is on a deserted equatorial island in the middle of the ocean, where a microcosm is able to be established. Three specific examples of how setting influenced the actions and attitudes of the characters atomic number 18 The isolation from a down world, the mysteries of an unfamiliar place, and different tender types being forced to live with one another. How these examples are to be proven will be developed in the following paragraphs. Being on an island in the middle of the ocean, cut off the life line, of a highly civilized golf-club, that took hundreds of years to develop. Due to the age and experience of the boys, such ideals of what it takes to be civilized are not developed to that of an adults. When the boys are put i n a world without rules, punishment, and order, it leads to a very progressive deterioration of what they have learnt to be "civilized". Without boundaries from authority figures, the boys feel as if they can do what ever they want, or as how they put it "to have fun". In the beginning things where fine. An organized society had been formed where Ralph was elected chief, and others where assigned specific duties. However as time goes by, things start to deteriorate, the boys are sick of doing their dut...

Are Physician-Assisted Suicide and Euthanasia Ethical? Essay -- Euthan

Is Euthanasia Ethical? Euthanasia is one of the most acute and uncomfortable contemporary problems in medical ethics. Is Euthanasia Ethical? The case for mercy killing rests on one main fundamental moral principle mercy. It is not a new issue euthanasia has been discussed-and practised-in both Eastern and Western cultures from the earliest historical times to the present. But because of medicines new technological capacities to extend life, the problem is much more pressing than it has in the past, and both the discussion and practice of euthanasia are more widespread. Euthanasia is a way of granting mercy-both by direct killing and by letting the person die. This principle of mercy establishes two component duties 1. the duty not to cause further put out or suffering and 2. the duty to act to end pain or suffering already occurring. Under the first of these, for a physician or other caregiver to extend mercy to a suffering tolerant may mean to refrain from proc edures that cause further suffering-provided, of course, that the intercession offers the patient no overriding benefits. The physician must refrain from ordering painful tests, therapies, or surgical procedures when they cannot alleviate suffering or contribute to a patients improvement or cure. Perhaps the most familiar contemporary medical example is the treatment of burn victims when survival is unprecedented if with the treatments or without them the chances of the patients survival is nil, mercy requires the physician not to impose the debridement treatments , which are excruciatingly painful, when they can provide the patie... ...rom inattention, malevence, fears of addiction, or diverging priorities in resources. In all of these cases, of course, the patient can be sedated into unconsciousness this does indeed end the pain. But in respect of the patients experience, this is tantamount to causing oddment the patient has no further conscious experience and thu s can achieve no goods, experience no significant communication, satisfy no goals. Furthermore, qualified sedation, by depressing respiratory function, may hasten death. Though it is always technically possible to achieve relief from pain, at least when the appropriate resources are available, the price may be functionally and practically equivalent, at least from the patients point of view, to death. And this, of course, is just what the issue of euthanasia is about.

Refutation To A Bias Suggestion :: essays research papers

Refutation to a Bias Suggestion     "Some people suggest that the Bible, being a collection of texts penlong ago by persons much different from ourselves, does not have much (or any)significance for modern people."     The suggestion that the Bible is invalid simply payable to its authors andera is absurd and bias. This statement is supported by God and all modern daybelievers. Al close to any Christian you confront with this statement would mostlikely give you a blank stare. However, it is mainly non- Christians who wouldmake such a slanted view of the Bible.     I am an American. The authors of the Bible were not. Why should this twist my opinion in the least amount? Simply because the texts of the Bibleare old does not void their validity. Although we may not share the samenationality with the authors of the Bible, we do share common beliefs and faiths.Taken from a different perspective, non-Christians do not s hare the samebeliefs, obviously, or they would not make such statements.     Another interrogative one may ask themselves is exactly how different are theauthors of the Biblical texts from ourselves. Is it their lifestyle or careerthat makes them so exotic in relation to us? Is it just because they spokeanother language? They are children of God, just as we are. Science today isstill discovering new evidence that proves the existence of a " fix of allhumanity." We all share a common gene pool, we are all descendants of Adam andEve.     Since the beginning of recorded history, religion has had a great(p)impact on the present society. Romans, Greeks, Hindus, and Catholics have allmolded their societies and laws around religion. As far as impact goes, look atthe Spanish Inquisition. It is onerous for one to refute that Catholicism hadlittle or no impact on the Aztecs of modern day Mexico. Even our laws todayreflect the ten commandments minded(p) to Moses by God himself. We are forbidden bypresent day law in the United States of America to either steal or murder.      morality has powerful influence concerning the outcome of a child. Thevalues and beliefs of religions are impressed upon youths. Some may bedifferent from others, but most parents bring up their children into the samefaith as themselves. Concerning the teachings of Christianity, the Bible isprobably the most commonly used tool. Therefore, children raised in Christianhomes will most likely be taught the values and teachings of the Bible,influencing them dramatically. Christianity is the most commonly practiced

the devastation of the indies :: essays research papers

     Upon reading the devastation of the Indies, it is apparent that many another(prenominal) ailments of prejudice existed in those times of newly discovered lands and territories unchartered to the Europeans. Those of racism towards an unfamiliar mickle, a sense of Heathenism assumed upon the primordial American civilization, and the brutal savagery demonstrate against the peaceful Native American Indians of this "new world." In the brief consider from a sympathetic eyewitness, we see these horrible prejudices manifested through raids and massacrers by a paradoxical fleet of explorers whom fate would have to land on an unfortunate folk far devoid of hatred and war.     The role that racism plays in this historical consider seems to be the foundation on which the oppression was built. Racism can be defined as one group of people claiming another to be middle-level by the assumption that there is a connection between biology and culture, that the way one looks determines the way one behaves (Kennedy, lines 2-4). Based upon this definition, it is apparent that the Europeans drew many racist conclusions from the immediate appearance of the native people. The way the native people wore next to no clothing and seemed to be so in touch with constitution planted thoughts of inferiority into the minds of the Europeans. The prejudices applied by the explorers ultimately lead to the imprisonment and battery of the innocent Indians.     Heathenism also played into the unfortunate events following capital of Ohio discovery of the new world. Heathenism is a term applied to a group of people which do not follow the god of Christianity, Islam, or Judaism. The Native Americans had no prior knowledge of such religions. That is, they did not reject these teachings, they were only if ignorant to the existence of such institutions. The Europeans, who held religion in the highest regards, took great offense to this polar culture and instead of spreading their gospel, condemned the natives to be godless heathens. As a result, treating them as if they were not even human, and took no mercy on the people.the devastation of the indies essays research papers      Upon reading the devastation of the Indies, it is apparent that many ailments of prejudice existed in those times of newly discovered lands and territories unchartered to the Europeans. Those of racism towards an unfamiliar people, a sense of Heathenism assumed upon the Native American civilization, and the brutal savagery demonstrated against the peaceful Native American Indians of this "new world." In the brief account from a sympathetic eyewitness, we see these horrible prejudices manifested through raids and massacrers by a foolish fleet of explorers whom fate would have to land on an unfortunate tribe far devoid of hatred and war.     The role that racism plays in thi s historical account seems to be the foundation on which the oppression was built. Racism can be defined as one group of people claiming another to be inferior by the assumption that there is a connection between biology and culture, that the way one looks determines the way one behaves (Kennedy, lines 2-4). Based upon this definition, it is apparent that the Europeans drew many racist conclusions from the immediate appearance of the native people. The way the native people wore next to no clothing and seemed to be so in touch with nature planted thoughts of inferiority into the minds of the Europeans. The prejudices applied by the explorers ultimately lead to the enslavement and battery of the innocent Indians.     Heathenism also played into the unfortunate events following Columbus discovery of the new world. Heathenism is a term applied to a group of people which do not follow the god of Christianity, Islam, or Judaism. The Native Americans had no prior knowl edge of such religions. That is, they did not reject these teachings, they were merely ignorant to the existence of such institutions. The Europeans, who held religion in the highest regards, took great offense to this different culture and instead of spreading their gospel, condemned the natives to be godless heathens. As a result, treating them as if they were not even human, and took no mercy on the people.

Power Of One :: Art

Power Of OneOn set in LA, it would cost $ two hundred for a production assistant to fixate a practice of medicine video for one day. In Ethiopia that same $ two hundred means 100 childrens initiate fees for one term. In NYC, $5000 is the price of hair and makeup for one day, or one years schoolhouse for 145 girls in Afghanistan. Sarah McLachlan had $150,000 to make a music video for her song universe of discourse on Fire, sort of she used the money to help 16 countries, and spent only $15 to make her video. Sarah McLachlan has been giving money to many diverse charities throughout her singing career, changing lives and brightening smiles to many people around the world. She overly developed the Sarah McLachlan Foundation, which is dedicated to younger musicians. The diversity that this one person made to thousands of distressed people will change their lives forever.The very talented, Canadian singer/ songster Sarah McLachlan has made a unlikeness in many lives around the w orld. Her Lilith Fair Tour had many proceeds, and she donated $600,000 of it to charities. She also participated in a welfare project in Vancouver to raise money for cancer research. The concert raised more than $1.5 million, shattering the record of funds raised during any previous single Canadian benefit concert. Next, The Sarah McLachlan Foundation is dedicated to the advancement of music education for young people in Canada, and in particular, to benefit youth in under-served communities. This mandate reflects Sarah McLachlans passion for music and her desire to share her success with her crack Canadians. The Foundation currently underwrites music education programs, which Ms. McLachlan initiates in partnership with operating cultural and/or educational organizations.Lastly, Sarah McLachlans latest music video World on Fire shows us that there are more important things in life then making expensive music videos. With the $150,000 she couldve spent on making a marvelous music v ideo, she instead gave it to eleven opposite charities around the world that sponsor different areas of Third-World Countries. For example, $10,200 buys 2 hours of film stock or six wells, built into six different countries. In LA, catering for one day would cost $3,000, but instead it bought 10950 meals for street children in Calcutta. That $150,000 could mean barely a regular paycheck to many wealthy people. To Sarah McLachlan, it meant making a difference in our not so perfect, world.Sarah McLachlan has made such an incredible difference in the lives of those living in the sixteen different countries that she lent a helping hand to.Power Of One ArtPower Of OneOn set in LA, it would cost $200 for a production assistant to make a music video for one day. In Ethiopia that same $200 means 100 childrens school fees for one term. In NYC, $5000 is the price of hair and makeup for one day, or one years schooling for 145 girls in Afghanistan. Sarah McLachlan had $150,000 to make a mu sic video for her song World on Fire, instead she used the money to help 16 countries, and spent only $15 to make her video. Sarah McLachlan has been giving money to many diverse charities throughout her singing career, changing lives and brightening smiles to many people around the world. She also developed the Sarah McLachlan Foundation, which is dedicated to younger musicians. The difference that this one person made to thousands of distressed people will change their lives forever.The very talented, Canadian singer/songwriter Sarah McLachlan has made a difference in many lives around the world. Her Lilith Fair Tour had many proceeds, and she donated $600,000 of it to charities. She also participated in a benefit concert in Vancouver to raise money for cancer research. The concert raised more than $1.5 million, shattering the record of funds raised during any previous single Canadian benefit concert. Next, The Sarah McLachlan Foundation is dedicated to the advancement of music ed ucation for young people in Canada, and in particular, to benefit youth in under-served communities. This mandate reflects Sarah McLachlans passion for music and her desire to share her success with her fellow Canadians. The Foundation currently underwrites music education programs, which Ms. McLachlan initiates in partnership with operating cultural and/or educational organizations.Lastly, Sarah McLachlans latest music video World on Fire shows us that there are more important things in life then making expensive music videos. With the $150,000 she couldve spent on making a marvelous music video, she instead gave it to eleven different charities around the world that sponsor different areas of Third-World Countries. For example, $10,200 buys 2 hours of film stock or six wells, built into six different countries. In LA, catering for one day would cost $3,000, but instead it bought 10950 meals for street children in Calcutta. That $150,000 could mean just a regular paycheck to many w ealthy people. To Sarah McLachlan, it meant making a difference in our not so perfect, world.Sarah McLachlan has made such an incredible difference in the lives of those living in the sixteen different countries that she lent a helping hand to.

Power Of One :: Art

Power Of peerlessOn set in LA, it would represent $200 for a production assistant to harbor a music television system for one day. In Ethiopia that resembling $200 think ofs 100 childrens school fees for one term. In NYC, $5000 is the price of hair and makeup for one day, or one years schooling for 145 girls in Afghanistan. Sarah McLachlan had $150,000 to make a music video for her song World on Fire, instead she used the money to avail 16 countries, and exhausted only $15 to make her video. Sarah McLachlan has been giving money to many diverse charities throughout her singing career, changing lives and brightening smiles to many people slightly the world. She also developed the Sarah McLachlan Foundation, which is dedicated to younger musicians. The deflexion that this one person made to thousands of distressed people will change their lives forever.The very talented, Canadian utterer/songwriter Sarah McLachlan has made a difference in many lives around the world. Her Li lith Fair Tour had many proceeds, and she donated $600,000 of it to charities. She also participated in a benefit plan in Vancouver to raise money for malignant neoplastic disease research. The concert raised more than $1.5 million, shattering the record of funds raised during any previous single Canadian benefit concert. Next, The Sarah McLachlan Foundation is dedicated to the publicity of music education for young people in Canada, and in particular, to benefit youth in under-served communities. This mandate reflects Sarah McLachlans rage for music and her desire to share her victor with her fellow Canadians. The Foundation currently underwrites music education programs, which Ms. McLachlan initiates in partnership with operating cultural and/or educational organizations.Lastly, Sarah McLachlans latest music video World on Fire shows us that there are more important things in life past making expensive music videos. With the $150,000 she couldve spent on making a marvelous mu sic video, she instead gave it to eleven different charities around the world that betray different areas of Third-World Countries. For example, $10,200 buys 2 hours of film birth or six wells, built into six different countries. In LA, catering for one day would cost $3,000, exactly instead it bought 10950 meals for street children in Calcutta. That $150,000 could mean just a regular paycheck to many wealthy people. To Sarah McLachlan, it meant making a difference in our non so perfect, world.Sarah McLachlan has made such an marvelous difference in the lives of those living in the sixteen different countries that she lent a helping hand to.Power Of One ArtPower Of OneOn set in LA, it would cost $200 for a production assistant to make a music video for one day. In Ethiopia that same $200 means 100 childrens school fees for one term. In NYC, $5000 is the price of hair and makeup for one day, or one years schooling for 145 girls in Afghanistan. Sarah McLachlan had $150,000 to make a music video for her song World on Fire, instead she used the money to help 16 countries, and spent only $15 to make her video. Sarah McLachlan has been giving money to many diverse charities throughout her singing career, changing lives and brightening smiles to many people around the world. She also developed the Sarah McLachlan Foundation, which is dedicated to younger musicians. The difference that this one person made to thousands of distressed people will change their lives forever.The very talented, Canadian singer/songwriter Sarah McLachlan has made a difference in many lives around the world. Her Lilith Fair Tour had many proceeds, and she donated $600,000 of it to charities. She also participated in a benefit concert in Vancouver to raise money for cancer research. The concert raised more than $1.5 million, shattering the record of funds raised during any previous single Canadian benefit concert. Next, The Sarah McLachlan Foundation is dedicated to the advancement of music education for young people in Canada, and in particular, to benefit youth in under-served communities. This mandate reflects Sarah McLachlans passion for music and her desire to share her success with her fellow Canadians. The Foundation currently underwrites music education programs, which Ms. McLachlan initiates in partnership with operating cultural and/or educational organizations.Lastly, Sarah McLachlans latest music video World on Fire shows us that there are more important things in life then making expensive music videos. With the $150,000 she couldve spent on making a marvelous music video, she instead gave it to eleven different charities around the world that sponsor different areas of Third-World Countries. For example, $10,200 buys 2 hours of film stock or six wells, built into six different countries. In LA, catering for one day would cost $3,000, but instead it bought 10950 meals for street children in Calcutta. That $150,000 could mean just a regular paycheck to many wealthy people. To Sarah McLachlan, it meant making a difference in our not so perfect, world.Sarah McLachlan has made such an incredible difference in the lives of those living in the sixteen different countries that she lent a helping hand to.

Hybrid electric vehicle Essay

What microenvironmental factors affected both the first propagation and second generation models of the Toyota Prius? How well has Toyota dealt with these factors? When the Prius was introduced in the US, it was quite shocking that it became such a big hit. The US auto market had been reign by SUVs for quite just some time, and it seemed that a car that was small, slow and lacked power wouldnt be attractive to American consumers. The advanced engineering was very attractive to the early adopters and the consumers were willing to earnings over the asking price to get a Prius.When gas prices soared so did the demand for the Prius. Toyota has dealt with these factors well. Successfully introducing a small hybrid into a market dominated by SUVs is no small feat. Toyotas success with the Prius is mainly due to their targeting strategy. By targeting the perfect base of consumers, sales and demand grew exponentially, and pricing has and continues to be at a premium. 2.Outline the majo r macroenvironmental factors demographic, economic, natural, technological, political, and cultural that have affected Prius sales. How well has Toyota dealt with each of these factors?Prius sales benefited from a number of macroenvironmental factors. When the Prius was first introduced, Toyota targeted the early adopters, a crowd of consumers that were stakesed in the advanced technology of the vehicle. Many of these owners found creative ways to modify and hack the computer system and chatted about it online. Another multitude of consumers that Toyota targeted were the environmentally conscious and/or consumers that desired more(prenominal) fuel efficiency. Both groups showed high demand for the Prius and were willing to pay premium pricing for the vehicle.Prius sales besides benefited from factors such as monetary incentives offered by the federal and/or state governments in the form of tax breaks. Some states started issuing permits to hybrid owners to drive in the High O ccupancy Vehicle lanes (even if there was altogether one person in the car), or even free parking. Furthermore, some environmentally friendly companies offered employees funds towards the purchase of hybrid vehicles. In 2007-2008 gas prices skyrocketed to 3 dollars per gallon and in some states above 4 dollars per gallon which only made the demand for the Prius greater.Studies about the various hybrid vehicles on the market were published and the Prius was at the top of the list for value. Studies indicated the Prius along with the Civic were the only hybrid vehicles that allowed consumers to recover the initial coronation and actually save money after five eld and 75,000 miles.Overall, Toyota has dealt with these macroenvironmetal factors very well. It is evident that targeting the right demographics has really paid off. All of these macroenvironmental factors were to Toyotas benefit. All change magnitude the sales and demand for the Prius. The only problem Toyota was facing w as keeping up with the demand.3.Evaluate Toyotas marketing strategy so far. What has Toyota done well? How might it repair its strategy?Toyotas marketing strategy has been focused on forward thinking and targeting the right consumer groups. The first consumer group targeted was early adopters or techies that found interest in the advanced technology of the car. This was a good strategy for the introduction of the vehicle. This group showed high demand for the Prius and spread the word through online sources. The second consumer group was the environmentally conscious, and those who wanted better fuel efficiency. Toyota predicted that gas prices would increase, and when they went through the roof, sales and demand increased.I believe that Toyota has done very well with this strategy. The truth is in their sales and demand for the Prius. An improvement that Toyota could make is better production planning. It seems that so far, this has been the biggest challenge. Though Prius sales a re very strong, sales would only increase with more production as long as the demand stays consistently high.4.GMs marketing director for new ventures, Ken Stewart, says If you want to get a lot of hybrids on the road, you put them in vehicles that people are buying now. This seems to summarize the U.S. automakers approach to hybrids. Would you agree with Mr. Stewart? Why or wherefore not?I agree somewhat with Mr. Stewart. I think that putting hybrids into popular cars and small SUVs would work, but it would not work with sports cars and trucks. Sports cars and trucks are in the main purchased for their power, speed, and towing ability, not their fuel efficiency. The current hybrid technology would diminish the performance of sports cars and trucks, and would eliminate most of the benefits of owning either type of vehicle.On the other hand, introducing the hybrid technology in popular cars and small SUVs would work well if the option was available at an attractive price. Improved fuel efficiency is desirable when purchase a car as the average price per gallon of gasoline is only rising. In my opinion, they hybrid technology would be an attractive offer. Not only would it be practical, but it would save the consumer a lot of money in the long run, assuming that they keep the car for five or more years

Ancient Cassiterides

Ancient geography The Cassiterides, meaning Tin Islands (from the Greek word for digest /Kassiteros), are an ancient geographical name of islands that were regarded as situated somewhere near the west soarings of Europe. The traditional assumption, ignoring Strabo, is that Cassiterides refer to Great Britain, based on the significant tin deposits in Cornwall. Herodotus (430 BC) had only dimly hear of the Cassiterides, from which we are said to have our tin, but did not discount the islands as legendary. 3 Later writers Posidonius, Diodorus Siculus,4 Strabo5 and others call them smallish islands off (some way off, Strabo says) the northwest coast of the Iberian Peninsula, which contained tin mines or, according to Strabo, tin and lead mines. A passage in Diodorus derives the name rather from their nearness to the tin districts of Northwest Iberia. Ptolemy and Dionysios Periegetes mentioned them the former as ten small islands in Northwest Iberia far off the coast and arranged sy mbolically as a ring, and the latter in connection with the mythological Hesperides.Probably written in the first century BC, the verse Circumnavigation of the World, whose anonymous author is called the Pseudo-Scymnus, places two tin islands on the upper part of the Adriatic Sea and mentioned the market place Osor on the island of Cres, where extraordinary high-quality tin could be bought. 67 Pliny the Elder, on the other hand, represents the Cassiterides as fronting Celtiberia.At a time when geographical knowledge of the West was even scanty, and when the secrets of the tin-trade were still successfully guarded by the seamen of Gades and others who dealt in the metal, the Greeks knew only that tin came to them by sea from the far West, and the idea of tin-producing islands easily arose. Later, when the West was better explored, it was found that tin actually came from two regions Northwest Iberia and Cornwall.Diodorus reports For there are many mines of tin in the country above Lusitania and on the islets which lie off Iberia out in the ocean and are called because of that fact the Cassiterides. According to Diodorus tin also came from Britannia to Gaul and thence was brought overland to Massilia and Narbo. 8 Neither of these could be called small islands or described as off the Northwest coast of Iberia, and so the Greek and Roman geographers did not identify either as the Cassiterides.Instead, they became a third, ill-understood source of tin, conceived of as distinct from Iberia or Britain. Od najdawniejszych czasow Brytania znana byla ze swych zloz metali. Fenicjanie i Kartaginczycy sprowadzali stad glownie cyne (plumbum album). Jej glowne zloza wystepowaly w starozytnosci, podobnie jak dzis, na wybrzezu Kornwalii i wyspach stanowiacych jej przedluzenie, slynnych Wyspach Cynowych (insulae Cassiterides). W srodkowych rejonach wyspy obficie wystepuje zelazo, ktorego zloza powierzchniowe eksploatowali Brytowie, a z glebokich kopalni wydobywali je Rzymia nie.Rzymianie tez rozpoczeli eksploatacje bogatych pokladow miedzi, ktore wystepuja glownie na terenie dzis. Kornwalii, Cardigenshire i Anglesey w poblizu Llandundo. Gory Walii byly natomiast terenami zlotodajnymi kopano tam tez srebro. Tacyt mowi po prostu Brytania dostarcza zlota, srebra i innych metali, ktore sa nagroda za zwyciestwo. Wyobraznie rzymskich najezdzcow rozbudzaly tez inne legendarne bogactwa wyspy, o ktorych opowiada niezastapiony Tacyt Ocean rodzi perly lecz nieco sine i blade.

Angels Demons Chapter 102-105

102Piazza Navona. Fountain of the quaternity Rivers.Nights in Rome, same(p) those in the desert, can be surp climbly cool, counterbalance after a warm day. Langdon was huddled now on the fringes of Piazza Navona, pulling his jacket around him. Like the distant white noise of traffic, a cacophony of news reports echoed across the city. He checked his watch. Fifteen minutes. He was grateful for a few moments of rest.The piazza was deserted. Berninis masterful leap sizzled before him with a guardianshipful sorcery. The foaming pool sent a magical mist upward, lit from downstairs by down the stairs weewee floodlights. Langdon sensed a cool electrical energy in the air.The fountains most arresting quality was its height. The central core a lone(prenominal) was over twenty feet tall a rugged mountain of travertine marble riddle with caves and grottoenails through which the water churned. The entire mound was draped with pagan figures. Atop this s in any cased an dagger that clim bed another forty feet. Langdon let his eyes climb. On the obelisks tip, a faint-hearted shadow blotted the sky, a lone pigeon take a breathered silently.A cross, Langdon thought, still amazed by the arrangement of the markers across Rome. Berninis Fountain of the Four Rivers was the last altar of science. Only hours ago Langdon had been standing in the Pantheon convinced the Path of Illumination had been broken and he would never drag this far. It had been a foolish blunder. In fact, the entire path was intact. Earth, Air, Fire, Water. And Langdon had followed it from seed to terminate. non quite to the end, he reminded himself. The path had five stops, not four. This fourth marker fountain somehow pointed to the final destiny the Illuminatis sacred lair the perform of Illumination. Langdon wondered if the lair were still standing. He wondered if that was whither the Hassassin had taken Vittoria.Langdon plunge his eyes probing the figures in the fountain, looking for any clue as to the direction of the lair. Let angels break away you on your lofty quest. Almost immediately, though, he was overcome by an unsettling awareness. This fountain contained no angels whatsoever. It sure as shooting contained none Langdon could see from where he was standing and none he had ever seen in the past. The Fountain of the Four Rivers was a pagan work. The carvings were all profane humans, animals, flush an awkward armadillo. An angel here would stick disclose alike(p) a sore thumb.Is this the wrong place? He considered the cruciform arrangement of the four obelisks. He clenched his fists. This fountain is perfect.It was only 1046 P.M. when a black van emerged from the alleyway on the far side of the piazza. Langdon would not put up given it a second look except that the van herd with no headlights. Like a shark pat footsloging a moonlit bay, the vehicle circled the pe bordereter of the piazza.Langdon hunkered lower, crouched in the shadows beside the huge stairway leading up to the Church of St. Agnes in Agony. He gazed fall off at the piazza, his pulse climbing.After qualification two complete circuits, the van banked inward toward Berninis fountain. It pulled abreast of the basin, piteous laterally along the rim until its side was flush with the fountain. because it parked, its sliding door positioned only inches above the churning water.Mist billowed.Langdon snarl an uneasy premonition. Had the Hassassin arrived early? Had he come in a van? Langdon had imagined the killer escorting his last victim across the piazza on foot, like he had at St. Peters, giving Langdon an open shot. But if the Hassassin had arrived in a van, the rules had just changed. all at once, the vans side door slid open.On the al-Qaeda of the van, contorted in agony, lay a naked man. The man was wrapped in yards of well-grounded chains. He thrashed against the iron links, hardly the chains were too heavy. One of the links bisected the mans mouth like a horses bit, stifling his cries for help. It was then that Langdon saw the second figure, moving around behind the prisoner in the dark, as though making utmost preparations.Langdon knew he had only seconds to act. winning the gun, he slipped off his jacket and dropped it on the ground. He didnt want the added encumbrance of a tweed jacket, nor did he have any intention of taking Galileos Diagramma anywhere near the water. The document would stay here where it was safe and dry.Langdon scrambled to his function. Circling the perimeter of the fountain, he positioned himself directly opposite the van. The fountains massive centerpiece obscured his view. Standing, he ran directly toward the basin. He hoped the thundering water was drowning his footsteps. When he reached the fountain, he climbed over the rim and dropped into the foaming pool.The water was waist deep and like ice. Langdon grit his teeth and plowed through the water. The bottom was slippery, made doubly dangerous by a s tratum of coins thrown for good luck. Langdon sensed he would need more than good luck. As the mist rose all around him, he wondered if it was the cold or the fear that was causing the gun in his hand to shake.He reached the interior of the fountain and circled back to his left. He waded hard, clinging to the cover of the marble forms. Hiding himself behind the huge form form of a horse, Langdon peered out. The van was only fifteen feet away. The Hassassin was crouched on the floor of the van, manpower planted on the cardinals chain-clad body, preparing to roll him out the open door into the fountain.Waist-deep in water, Robert Langdon increase his gun and stepped out of the mist, feeling like some sort of aquatic cowboy making a final stand. Dont move. His voice was steadier than the gun.The Hassassin looked up. For a moment he seemed confused, as though he had seen a ghost. thence his lips curled into an evil smile. He raised his arms in submission. And so it goes.Get out of th e van.You look wet.Youre early.I am eager to return to my prize.Langdon leveled the gun. I wont hesitate to shoot.Youve already hesitated.Langdon felt his thumb tighten on the trigger. The cardinal lay motionless now. He looked exhausted, moribund. Untie him.Forget him. Youve come for the woman. Do not pretend otherwise.Langdon fought the urge to end it right there. Where is she?Somewhere safe. Awaiting my return.Shes alive. Langdon felt a ray of hope. At the Church of Illumination?The killer smiled. You will never find out its position.Langdon was incredulous. The lair is still standing. He aimed the gun. Where?The location has remained secret for centuries. Even to me it was only revealed recently. I would die before I break that trust.I can find it without you.An arrogant thought.Langdon motioned to the fountain. Ive come this far.So have many. The final step is the hardest.Langdon stepped closer, his footing tentative down the stairs the water. The Hassassin looked remarkably calm, squatting there in the back of the van with his arms raised over his head. Langdon aimed at his chest, wondering if he should simply shoot and be done with it. No. He knows where Vittoria is. He knows where the antimatter is. I need informationFrom the darkness of the van the Hassassin gazed out at his aggressor and couldnt help but feel an amused pity. The American was brave, that he had proven. But he was also untrained. That he had also proven. Valor without expertness was suicide. There were rules of survival. Ancient rules. And the American was breaking all of them.You had the advantage the element of surprise. You squandered it.The American was indecisive hoping for backup most likely or peradventure a slip of the tongue that would reveal critical information.Never interrogate before you disable your prey. A cornered enemy is a deadly enemy.The American was talking again. Probing. Maneuvering.The killer almost laughed aloud. This is not one of your Hollywood movies th ere will be no long discussions at gunpoint before the final shoot-out. This is the end. Now.Without breaking eye contact, the killer inched his hands across the ceiling of the van until he plant what he was looking for. Staring dead ahead, he grasped it.Then he made his play.The motion was utterly unexpected. For an instant, Langdon thought the laws of physics had ceased to exist. The killer seemed to hang weightless in the air as his legs shot out from beneath him, his boots driving into the cardinals side and launching the chain-laden body out the door. The cardinal splashed down, sending up a sheet of nebuliser.Water dousing his face, Langdon realized too late what had happened. The killer had grasped one of the vans roll bars and used it to swing outward. Now the Hassassin was sailing toward him, feet-first through the spray.Langdon pulled the trigger, and the silencer spat. The bullet exploded through the toe of the Hassassins left boot. Instantly Langdon felt the soles of t he Hassassins boots connect with his chest, driving him back with a crushing kick.The two men splashed down in a spray of blood and water.As the icy liquid engulfed Langdons body, his first cognition was pain. Survival instinct came next. He realized he was no longer holding his weapon. It had been knocked away. diving event deep, he groped along the slimy bottom. His hand gripped coat. A handful of coins. He dropped them. Opening his eyes, Langdon scanned the glowing basin. The water churned around him like a frigid Jacuzzi. notwithstanding the instinct to breathe, fear kept him on the bottom. Always moving. He did not know from where the next assault would come. He needed to find the gun His hands groped epicly in front of him.You have the advantage, he told himself. You are in your element. Even in a soaked turtleneck Langdon was an agile swimmer. Water is your element.When Langdons fingers found metal a second succession, he was certain his luck had changed. The object in hi s hand was no handful of coins. He gripped it and attempt to pull it toward him, but when he did, he found himself gliding through the water. The object was stationary.Langdon realized even before he coasted over the cardinals writhing body that he had grasped calve of the metal chain that was weighing the man down. Langdon hovered a moment, immobilized by the sight of the terrified face staring up at him from the floor of the fountain.Jolted by the life in the mans eyes, Langdon reached down and grabbed the chains, trying to heave him toward the prove. The body came late like an anchor. Langdon pulled harder. When the cardinals head broke the surface, the old man gasped a few sucking, desperate breaths. Then, violently, his body rolled, causing Langdon to lose his grip on the slippery chains. Like a stone, Baggia went down again and disappeared beneath the foaming water.Langdon dove, eyes wide in the liquid murkiness. He found the cardinal. This time, when Langdon grabbed on, t he chains across Baggias chest shifted pieceing to reveal a further wickedness a word stamped in sear flesh.Angels & DemonsAn instant later, two boots strode into view. One was gushing blood.103As a water polo player, Robert Langdon had endured more than his fair share of underwater battles. The competitive savagery that raged beneath the surface of a water polo pool, away from the eyes of the referees, could rival even the ugliest wrestling match. Langdon had been kicked, scratched, held, and even bitten once by a frustrated defenseman from whom Langdon had continuously twisted away. Now, though, flail in the frigid water of Berninis fountain, Langdon knew he was a long way from the Harvard pool. He was fighting not for a game, but for his life. This was the second time they had battled. No referees here. No rematches. The arms driving his face toward the bottom of the basin thrust with a force that left no doubt that it intended to kill.Langdon instinctively spun like a torpedo. Break the hold But the grip torqued him back, his attacker enjoying an advantage no water polo defenseman ever had two feet on solid ground. Langdon contorted, trying to get his own feet beneath him. The Hassassin seemed to be favoring one arm but nonetheless, his grip held firm.It was then that Langdon knew he was not coming up. He did the only thing he could think of to do. He stopped trying to surface. If you cant go north, go east. Marshalling the last of his strength, Langdon dolphin-kicked his legs and pulled his arms beneath him in an awkward butterfly stroke. His body lurched forward.The sudden fox in direction seemed to take the Hassassin off guard. Langdons lateral motion dragged his captors arms sideways, compromising his balance. The mans grip faltered, and Langdon kicked again. The sensation felt like a towline had snapped. Suddenly Langdon was free. Blowing the stale air from his lungs, Langdon clawed for the surface. A single breath was all he got. With crashing fo rce the Hassassin was on top of him again, palms on his shoulders, all of his weight behavior down. Langdon scrambled to plant his feet beneath him but the Hassassins leg swung out, cutting Langdon down.He went under again.Langdons muscles burned as he twisted beneath the water. This time his maneuvers were in vain. Through the bubbling water, Langdon scanned the bottom, looking for the gun. Everything was blurred. The bubbles were denser here. A blinding light flashed in his face as the killer wrestled him deeper, toward a submerged spotlight bolted on the floor of the fountain. Langdon reached out, grabbing the canister. It was hot. Langdon essay to pull himself free, but the contraption was mounted on hinges and pivoted in his hand. His leverage was instantly lost.The Hassassin drove him deeper still.It was then Langdon saw it. Poking out from under the coins directly beneath his face. A narrow, black cylinder. The silencer of Olivettis gun Langdon reached out, but as his finge rs wrapped around the cylinder, he did not feel metal, he felt plastic. When he pulled, the flexible rubber hose came flopping toward him like a flimsy snake. It was about two feet long with a jet of bubbles surging from the end. Langdon had not found the gun at all. It was one of the fountains many harmless spumanti bubble makers.Only a few feet away, Cardinal Baggia felt his soul straining to leave his body. Although he had prepared for this moment his entire life, he had never imagined the end would be like this. His physical shell was in agony burned, bruised, and held underwater by an firm weight. He reminded himself that this suffering was nothing compared to what Jesus had endured.He died for my sinsBaggia could hear the thrashing of a battle raging nearby. He could not bear the thought of it. His captor was about to extinguish yet another life the man with frame eyes, the man who had tried to help.As the pain mounted, Baggia lay on his back and stared up through the water at the black sky above him. For a moment he thought he saw stars.It was time.Releasing all fear and doubt, Baggia opened his mouth and expelled what he knew would be his final breath. He watched his spirit gurgle heavenward in a burst of transparent bubbles. Then, reflexively, he gasped. The water poured in like icy daggers to his sides. The pain lasted only a few seconds.Then peace.The Hassassin ignored the burning in his foot and focused on the drowning American, whom he now held pinned beneath him in the churning water. Finish it fully. He tightened his grip, knowing this time Robert Langdon would not survive. As he predicted, his victims struggling became weaker and weaker.Suddenly Langdons body went rigid. He began to shake wildly.Yes, the Hassassin mused. The rigors. When the water first hits the lungs. The rigors, he knew, would last about five seconds.They lasted six.Then, exactly as the Hassassin expected, his victim went suddenly flaccid. Like a great deflating balloon, Ro bert Langdon shed limp. It was over. The Hassassin held him down for another thirty seconds to let the water flood all of his pulmonary tissue. Gradually, he felt Langdons body sink, on its own accord, to the bottom. Finally, the Hassassin let go. The media would find a look-alike surprise in the Fountain of the Four Rivers.Tabban the Hassassin swore, clambering out of the fountain and looking at his bleeding toe. The tip of his boot was shredded, and the front of his volumed toe had been sheared off. Angry at his own carelessness, he tore the cuff from his pant leg and rammed the fabric into the toe of his boot. Pain shot up his leg. Ibn al-kalb He clenched his fists and rammed the cloth deeper. The bleeding slowed until it was only a trickle.Turning his thoughts from pain to pleasure, the Hassassin got into his van. His work in Rome was done. He knew exactly what would soothe his discomfort. Vittoria Vetra was encumber and waiting. The Hassassin, even cold and wet, felt himsel f stiffen.I have earned my reward.Across town Vittoria awoke in pain. She was on her back. All of her muscles felt like stone. Tight. Brittle. Her arms hurt. When she tried to move, she felt spasms in her shoulders. It took her a moment to comprehend her hands were tied behind her back. Her initial reaction was confusion. Am I dreaming? But when she tried to lift her head, the pain at the base of her skull informed her of her wakefulness.Confusion transforming to fear, she scanned her surroundings. She was in a crude, stone room large and well-furnished, lit by torches. Some kind of ancient meeting hall. Old-fashioned benches sat in a circle nearby.Vittoria felt a breeze, cold now on her skin. Nearby, a set of double doors stood open, beyond them a balcony. Through the slits in the balustrade, Vittoria could have sworn she saw the Vatican.104Robert Langdon lay on a bed of coins at the bottom of the Fountain of the Four Rivers. His mouth was still wrapped around the plastic hose. Th e air being pumped through the spumanti tube to froth the fountain had been polluted by the pump, and his pharynx burned. He was not complaining, though. He was alive.He was not sure how accurate his imitation of a drowning man had been, but having been around water his entire life, Langdon had certainly heard accounts. He had done his best. Near the end, he had even blown all the air from his lungs and stopped breathing so that his muscle mass would brand his body to the floor.Thankfully, the Hassassin had bought it and let go.Now, resting on the bottom of the fountain, Langdon had waited as long as he could wait. He was about to start choking. He wondered if the Hassassin was still out there. Taking an acrid breath from the tube, Langdon let go and swam across the bottom of the fountain until he found the smooth swell of the central core. Silently, he followed it upward, surfacing out of sight, in the shadows beneath the huge marble figures.The van was gone.That was all Langdon needed to see. Pulling a long breath of fresh air back into his lungs, he scrambled back toward where Cardinal Baggia had gone down. Langdon knew the man would be unconscious now, and chances of revival were slim, but he had to try. When Langdon found the body, he planted his feet on each side, reached down, and grabbed the chains wrapped around the cardinal. Then Langdon pulled. When the cardinal broke water, Langdon could see the eyes were already rolled upward, bulging. Not a good sign. There was no breath or pulse.Knowing he could never get the body up and over the fountain rim, Langdon lugged Cardinal Baggia through the water and into the hollow beneath the central mound of marble. Here the water became shallow, and there was an inclined ledge. Langdon dragged the naked body up onto the ledge as far as he could. Not far.Then he went to work. Compressing the cardinals chain-clad chest, Langdon pumped the water from his lungs. Then he began CPR. Counting carefully. Deliberately. Resisting the instinct to blow too hard and too fast. For three minutes Langdon tried to revive the old man. After five minutes, Langdon knew it was over.Il preferito. The man who would be Pope. Lying dead before him.Somehow, even now, prostrate in the shadows on the semisubmerged ledge, Cardinal Baggia retained an air of quiet dignity. The water lapped softly across his chest, seeming almost remorseful as if asking forgiveness for being the mans ultimate killer as if trying to cleanse the scalded wound that bore its name.Gently, Langdon ran a hand across the mans face and closed his upturned eyes. As he did, he felt an exhausted shudder of tears well from within. It startled him. Then, for the first time in years, Langdon cried.105The fog of weary emotion lifted slowly as Langdon waded away from the dead cardinal, back into deep water. Depleted and alone in the fountain, Langdon half-expected to collapse. But instead, he felt a new compulsion rising within him. Undeniable. Frantic . He sensed his muscles hardening with an unexpected grit. His mind, as though ignoring the pain in his heart, forced aside the past and brought into focus the single, desperate projection ahead.Find the Illuminati lair. Help Vittoria.Turning now to the mountainous core of Berninis fountain, Langdon summoned hope and launched himself into his quest for the final Illuminati marker. He knew somewhere on this gnarled mass of figures was a clue that pointed to the lair. As Langdon scanned the fountain, though, his hope withered quickly. The words of the segno seemed to gurgle mockingly all around him. Let angels guide you on your lofty quest. Langdon glared at the carved forms before him. The fountain is pagan It has no damn angels anywhereWhen Langdon completed his unavailing search of the core, his eyes instinctively climbed the towering stone pillar. Four markers, he thought, spread across Rome in a giant cross.Scanning the hieroglyphics covering the obelisk, he wondered if perhaps there were a clue hidden in the Egyptian symbology. He immediately dismissed the idea. The hieroglyphs predated Bernini by centuries, and hieroglyphs had not even been decipherable until the Rosetta Stone was discovered. Still, Langdon ventured, maybe Bernini had carved an additional symbol? One that would go unnoticed among all the hieroglyphs?Feeling a shimmer of hope, Langdon circumnavigated the fountain one more time and studied all four faades of the obelisk. It took him two minutes, and when he reached the end of the final face, his hopes sank. Nothing in the hieroglyphs stood out as any kind of addition. Certainly no angels.Langdon checked his watch. It was eleven on the dot. He couldnt tell whether time was flying or crawling. Images of Vittoria and the Hassassin started to swirl hauntingly as Langdon clambered his way around the fountain, the frustration mounting as he frantically completed yet another fruitless circle. Beaten and exhausted, Langdon felt ready to collapse. He threw back his head to scream into the night.The sound jammed in his throat.Langdon was staring straight up the obelisk. The object perched at the very top was one he had seen earlier and ignored. Now, however, it stopped him short. It was not an angel. Far from it. In fact, he had not even perceived it as part of Berninis fountain. He thought it was a living creature, another one of the citys scavengers perched on a lofty tower.A pigeon.Langdon squinted skyward at the object, his vision blurred by the glowing mist around him. It was a pigeon, wasnt it? He could clearly see the head and beak silhouetted against a cluster of stars. And yet the hoot had not budged since Langdons arrival, even with the battle below. The bird sat now exactly as it had been when Langdon entered the square. It was perched high atop the obelisk, gazing calmly westward.Langdon stared at it a moment and then plunged his hand into the fountain and grabbed a fistful of coins. He hurled the coins skyward. T hey clattered across the upper levels of the granite obelisk. The bird did not budge. He tried again. This time, one of the coins hit the mark. A faint sound of metal on metal clanged across the square.The damned pigeon was bronze.Youre looking for an angel, not a pigeon, a voice reminded him. But it was too late. Langdon had made the connection. He realized the bird was not a pigeon at all.It was a dove.Barely aware of his own actions, Langdon splashed toward the center of the fountain and began scrambling up the travertine mountain, clambering over huge arms and heads, pulling himself higher. Halfway to the base of the obelisk, he emerged from the mist and could see the head of the bird more clearly.There was no doubt. It was a dove. The birds deceptively dark color was the solvent of Romes pollution tarnishing the original bronze. Then the significance hit him. He had seen a pair of doves earlier today at the Pantheon. A pair of doves carried no meaning. This dove, however, was alone.The lone dove is the pagan symbol for the Angel of Peace.The truth almost lifted Langdon the rest of the way to the obelisk. Bernini had chosen the pagan symbol for the angel so he could disguise it in a pagan fountain. Let angels guide you on your lofty quest. The dove is the angel Langdon could think of no more lofty perch for the Illuminatis final marker than atop this obelisk.The bird was looking west. Langdon tried to follow its gaze, but he could not see over the buildings. He climbed higher. A restate from St. Gregory of Nyssa emerged from his memory most unexpectedly. As the soul becomes enlightened it takes the beautiful shape of the dove.Langdon rose heavenward. Toward the dove. He was almost flying now. He reached the platform from which the obelisk rose and could climb no higher. With one look around, though, he knew he didnt have to. All of Rome spread out before him. The view was stunning.To his left, the hugger-mugger media lights surrounding St. Peters. To hi s right, the smoking cupola of Santa Maria della Vittoria. In front of him in the distance, Piazza del Popolo. Beneath him, the fourth and final point. A giant cross of obelisks.Trembling, Langdon looked to the dove overhead. He turned and faced the proper direction, and then he lowered his eyes to the skyline.In an instant he saw it.So obvious. So clear. So deviously simple.Staring at it now, Langdon could not believe the Illuminati lair had stayed hidden for so many years. The entire city seemed to fade away as he looked out at the monstrous stone structure across the river in front of him. The building was as famous as any in Rome. It stood on the banks of the Tiber River diagonally adjacent to the Vatican. The buildings geometry was stark a circular castle, within a square justification, and then, outside its walls, surrounding the entire structure, a park in the shape of a pentagram.The ancient stone ramparts before him were dramatically lit by soft floodlights. High atop the castle stood the mammoth bronze angel. The angel pointed his sword downward(prenominal) at the exact center of the castle. And as if that were not enough, leading solely and directly to the castles main entrance stood the famous Bridge of Angels a dramatic approachway alter by twelve towering angels carved by none other than Bernini himself.In a final breathtaking revelation, Langdon realized Berninis city-wide cross of obelisks marked the fortress in perfect Illuminati fashion the crosss central arm passed directly through the center of the castles bridge, dividing it into two equal halves.Langdon retrieved his tweed coat, holding it away from his dripping body. Then he jumped into the stolen sedan and rammed his soggy shoe into the accelerator, speeding off into the night.

Factors Affecting Nle Passing Rate

Chapter 2 REVIEW OF RELATED LITERATURE This chapter presents concepts and studies that expounded the variables under the study. Conceptual Literature To become a registered nurse, graduates of Bachelor of Science in Nursing communication channel must take their final test thatll assess their knowledge, skills and competency to work in the profession. This test is called Nursing Licensure Examination (NLE). In Philippines NLE is a 500-item multiple alternative exam to test basic nurse level competency which considers the objectives of the nursing curriculum, the broad areas of nursing and other related disciplines and competencies.NLE is held every June and December annually in various public schools throughout the Philippines. Takers are assigned in different schools and rooms to suffer quality control and avoid overcrowding. Room assignment for the exams are posted outside the Professional Regulation Commission building at least three days before the exam. NLE results are relea sed after 30 running(a) days though it may vary depending on the number of takers and other f minuteors. However, not all takers are fortunate enough to pass the exams and never impart been any occurrence of 100% national passing rate throughout NLEs history.Non passers may review and retake but some are face up with dilemmas thatll make it even harder for them to cope up and pass the next time around. A total of 16,908 out of 49,066 passed the Nurse Licensure Examination given by the jump on of Nursing last December 2012 which was held in 16 areas around the country. The Professional Regulation Commission (PRC) is closely monitoring schools that offer BSN course to enforce the standards and for them to provide quality education to their students. Nursing schools are given three years to improve their passing rate.However if these arent met the schools may face possible closure of their nursing program. The quality of education the school provides is only one of the various issu es that affect the success of takers. There are also other factors that depend largely on the students own capabilities. Others may come from low performing schools in relation to passing rates yet achieve a high score in the exams. Many studies have analyzed the factors behind the performance of students. Earlier studies have been carried out which focused on cognitive factors as predictors of schoolman success.Recently, there has been a growing interest on the non-cognitive factors. A number of researchers have examined the role of non-cognitive variables such as study skills (Fazal, S. et. al, 2012 Awang, G & Sinnadurai, S. K. , 2011 Demir et. al, 2012 Hassanbeigi et. al, 2011), study motivation (Tella, A. , 2007 Nonis and Hudson, 2008), study manner (Yang Yang, 2011 Otto, 1978), study habits on academic achievement. Some argued that these factors have strong relationship with academic performance of students, while others concluded that it was the combination of the different factors that could explain students academic performance.In addition to that, Crede and Kuncel (2008) found that non-cognitive factors like study habit, skill and study motivation, among other attitudinal constructs, accounted for incremental variance in academic performance beyond standardized tests and precedent grades. Moreover, a literature review by Nagaraju (2004) pointed out that for good academic success, good study habits and attitudes are important. Study habit is the pattern of behavior espouse by students in the pursuit of their studies that serves as the vehicle of learning.It is the degree to which the student engages in regular acts of studying that are characterized by appropriate studying routines (e. g. reviews of material, oftenness of studying sessions, etc. ) occurring in an environment that is conducive to studying. Study attitudes, on the other hand, refers to a students positive attitude toward the specific act of studying and the students bankers accepta nce and approval of the broader goals of college education (Crede and Kuncel, 2008). In short, study habits and attitudes of students are determined through their time management ability, work methods, attitudes toward teachers and acceptance of education.Many problems encountered by the students are inter-related and should be regarded in a comprehensive manner. However the way they see their problem would be a lot different on how it is seen by others. So in the end, the probability of success depends on the students habits and activity during their 4 year education. Schools are not the only ones to be blamed for the students failures. This study aims to depict these factors affecting their failures in their point of view to allow us to fully understand them.

Aggression-Discuss the Three Psychological Approaches Essay

What is hostility? During my research, I gestate noted various definitions of enmity and pick up often found it to be coupled with violence. This human trait is so complex that it is difficult to pinpoint any one description, notwithstanding I believe that for the purpose of this essay, this extremely loose term de diverge have to suffice, as aggression is viewed incompatiblely according to the different approaches. Aggression a wide variety of acts that involve attack (The Penguin Dictionary of Psychology-Third Edition 2001)In this essay, I will explain and evaluate three psychological approaches of aggression from Sigmund Freud, Burrhus F Skinner and Carl R Rogers.Sigmund Freud (1856-1939) developed the psychoanalytical surmisal of the personality, whereby he divided it into layers the unconscious, preconscious and the conscious. These represented different levels of awareness in our minds. He as well described the personality as the id, which is essentially what we are bo rn with and is where the basic sexual and aggressive drives reside, the ego, which starts to develop as soon as interaction with the purlieu begins, and the superego, which represents the moral aspect of humans according to societys standards and values. He believed that we are born with these inner feelings of aggression, which we lend oneself as a tool to obtain the things we want, simply unfortunately, society restricts the use of this horrible demeanour for obvious reasons.The display of aggressive behaviour would cause us to lose love and respect ending in lowered self-esteem. In order to get through life without imposing this unaccept able behaviour upon society, we have in our superego, incorporated something called guilt, which in turn recognizes us feel ashamed of this pushy, demanding insistence of gratification side of ourselves. However, this causes within us an eternal participation that rages on through our everyday lives, in the unconscious level of our minds, w here we only dimly recognise it.He was however, concerned that these energies could not be permanently bottled up and suggested that redirection of these energies (catharsis)into opposite channels ie.sport, work would be more socially acceptable. He called this sublimation and suggested that a good society would make this possible. Nevertheless, he remained pessimistic about this also as it only redirected the energy of aggression and did not rightfully deal with the source of the problem.Freud (1920) called the destructive force that conventions aggression, Thanatos -the death instinct (Beyond the delectation Principle 1920) and believed that this is a natural human condition that is also aimed at ourselves. However, our natural life instincts prevent anything happening, but Freud thoroughly believed that the destruction of ourselves is inevitable, as aggression will al steerings be at war with society and therefore the greatest obstacle to peace.Burrhus F Skinner (1904-1990) who favoured the behaviourist approach to psychology, criticised the psychoanalytical theory by suggesting that psychology should be the study of behaviour and not just the mind. However, Skinners approach was radical, in that he did consider our inner thoughts and feelings, but denied that they had anything to do with behaviour (Skinner 1974). His study of behaviour snarled close contact with the experi kind laboratory, where he experimented with small animals such as rats and pigeons. As the experimenter, he was able to study the use of stimuli and reinforcement (cause and reward) of behaviour.Skinner pointed out that aggression, like any other form of behaviour, is a result of social and physical issues in our environments. With this in mind, he believed that human behaviour is therefore controllable. In Skinners view, if aggression is apparent in a person, then it is determined by one-time(prenominal) and present relevant events, together with genetic talent, hereditary factor s that are passed through our genes in the process of evolution. He argued that full knowledge of these two sets of factors, genetic endowment and personal history, hold the key to controlling behaviour such as aggression.The behaviourist approach fails to acknowledge individual free will and choice however, and the frustrations involved in the inability to expressthese. It is often these unobservable issues that cause behaviours, such as aggression. When looking at positive reinforcement, Skinner often refused to consider the mental causes of aggression ie if a drunk tries to start a fight with you in a pub, Skinners theory would indicate that the best form of action from previous experience would be to walk away. This however, ignores the events leading up to this point, and you may decide to stay and fight or maybe stay and make friends. The mind selects a response according to the desired consequence, which is a natural part of every function we perform but is not a unequivoca l case of positive reinforcement.Carl R Rogers (1902-1987) was the founder of the humanistic approach to behaviour and like Maslow, he believed that there was nothing bad about human behaviour and that we are capable of healthy growth towards Self Actualisation. This means that we have the potential to r to each one fulfilment and achieve warm relationships with others through acceptance and intellect of what we as humans are.In order to understand the actualising tendency, Rogers claims that we should firstly be congruent, meaning that we should be aware of our inner feelings and accept them as a part of our nature. In this respect, what we express from those feelings is pure and true. Secondly, we should be able to empathise with our fellow man, in that we can understand what everything means to them from their point of view, as if we were in their ground. Thirdly, we should be able to convey unconditional positive take, meaning that we should be able to accept things as they a re and who our fellow man is, without judgement or prejudice and without placing conditions upon their worth.These are three essential ingredients for healthy growth towards being a fully functioning person. Obviously, with an approach such as this, there is little room for negative feelings such as aggression. Because of this positive force for healthy growth, Rogers believed that aggression could possibly be a result of a state of incongruence, where we may feel conflict between our sentience of self and our ideal self (like Freuds ego and superego) ie. When we become aware of our own set of values but are told by our parents to respect their set of values, taught to us previously, and the use of conditional regard is applied to enforce those values. This couldpossibly cause aggression by way of retaliation. However, he would not see aggression as inevitable or even an appropriate response, only as a possible response.Rogers theory opposes Freuds in that aggression is inevitable . However, these two approaches are similar in that they both believe that aggression is a result of conflict in the mind Rogers sense of self and the ideal self are similar to Freuds ego and superego. However, Rogers argues that we are not doomed as Freud views it. Rogers, who was optimistic about human nature, believed that or else than trying to repress the desires and needs that aggression demands, a self-actualised person would see that aggression is a part of our nature and that acceptance of it, along with all other feelings, serve to help us grow healthily in the way of a fully functioning person. As a humanist, Rogers believed that to try to hide from what is inherently a part of us is futile and the only approach to make is that of acceptance in order to believe in ourselves. He also value that aggression could be a healthy behaviour, as in competition.Freuds view that aggression is a common human characteristic does not distinguish proof that it is innate. His views o n catharsis as being a way of controlling the drives also lack support, and indeed support from one of his earlier disciples, Alfred Alder. With regard to aggression being innate and inherent, is aggression the result of genetics, or is it simply an excuse we use for violent behaviour? Could the answer lie in our environment and what we learn from it? Experiments performed by behaviourists such as Skinner have proved this, but do they offer all the answers? Is man born a all in all blank slate? If that is the case, why do we keep messing up? Is this what Skinner meant when he maintained that man takes immediate gratification rather than looking at the long-term consequences?The different approaches of Freud and Skinner offer interesting theories about the sources of aggression. Take violence on the television for instance. Freud may have considered this as a cathartic experience thus reducing the drive of aggression by way of siphoning off the built up pressure as discussed earlier. On the other submit however, Skinner wouldconsider that violence on the television would serve to condition us to be more violent and therefore increase aggression.In conclusion, it seems that each approach holds some validity whilst there is still room for further research. Freud discussed aggression and its source at great length but did not really offer any sound evidence about how to reduce it. Neither did he encourage further research into collecting more information about it. Skinner, on the other hand, had rather strong opinions about how to deal with aggression but offered little information as to its source.Rogers had little to say about what aggression actually is but whilst his opinions on how to deal with it seemed realistic and acceptable, his theory, like Freuds, offers no real proof. However, early as these theories were, they did offer some valuable contributions to the theory of aggression. Theories which have developed over the years and are continuing to do so, even though the reasons for aggression, and indeed all other human emotions, still elude us, remain continually beyond scientific explanation.BIBLIOGRAPHYGlassman, William E (2000)Approaches to Psychology (3rd Edition)Buckingham and Philadelphia USA Open University PressReber, Arthur A and Emily (2001)The Penguin Dictionary of Psychology (Third Edition)London, Penguin Books LtdNye, Robert D (1975)Three Psychologies Perspectives from Freud, Skinner and Rogers (Fourth Edition)California, stomach/Cole (Wadsworth Inc)http//www.goldenessays.com/free_essays/3/psychology/human_aggression.shtml (accessed 30 12 2002)http//www.term-papers.u/ts/gb/pnl141.shtml (accessed 30 12 2002)www.stolaf.edu/people/huff/classes/intro/skinner.html (accessed 30 12 2002)http//www.free_termpapers.com/tp/37/pko72.shtml (accessed 30 12 2002)http//www.free_termpapers.com/tp/37/pnl135.shtml (accessed 30 12 2002)

Analysis of Spring offensive Essay

Spring offensive by Wilfred Owens focuses on the uselessness for state of war. There is a striking contrast between the runner and furthest few stanzas, as in the beginning in all is calm, slow and pleasant. From the 5th stanza onwards, there is a sudden change from the serene environment, to an outbreak of activity.The rime starts off with pacification and tranquility. Lying easy, were at ease and finding comfortable chests and knees, Carelessly slept. However however this early in the passage the last devil lines connote the violence which is yet to come. To face the stark, blank sky beyond the ridge, knowing their feet had come to the end of the world. The sky being signalized as blank, suggests that there is nothing good lying ahead of them and when feet is used in the passage it implies that it is their feet that keeps them walking on ahead. It shows their reluctance, that, if given a choice, they wouldnt be taking this path.The second stanza describes the kindness of character to the soldiers. It soothes their pain and the breeze makes them relaxed. by the may breeze, murmurous with wasp and midge, for summer oozed into their veins, desire an injected drug for their bodies pains Bodies pains connotes that they have already been fighting at another front. It is an introduction to the next two lines of the meter, which like the previous stanza are warning about the close war. sharp on their souls hung the imminent line of grass, fearfully flashed the skys mysterious glass The imminent line of grass behind described is the battle field and the sky flashing, gives a warning for what is about to happen.As a continuation of the 2nd stanza, the 3rd stanza, also describes nature, as being on their side. where the buttercup Had blessed with their gold However, there is increased warning. The brambles are portrayed as men, which could clutch and try to prevent you from going anywhere Where the little brambles would not yield, But clutched and clung t o them like sorrowing hands they breathe like trees unstirredThe 4th stanza is different somewhat different to the first three stanzas as, it has little mention of nature. In this stanza, the soldiers are being hustling for war, yet there is not mention nor indication of it. No alarms Of bugles, no high flags, no clamourous haste However when it is said the sun, like a associate with whom their love is done. The idea of death is reinforced into the minds of the reader, as the sun represents life and to say farewell to it, would mean death. The last two lines of the poem also describe life and what they will lose with this battle.The 5th stanza is the beginning of the war. The speed of the poem increases dramatically. The first two lines describe their initiative action and the rest of the stanza, the reaction. Instead of having an demonstrable opponent fighting back, Owen has described nature fighting the soldiers. All the scenery created by the war, has been portrayed as things c aused by nature. And instantly the building block sky burn With fury again them this phrase was used to depict the sudden explosion of the bombs, yet to state that the sky burned, he emphasizes the extent of the battle. By using nature to describe the fighting and the results of the it, it makes the opponent seem huge and the battle hopeless, it also gives the feeling that everything is against them. Upon using earth set sudden cups In thousands for their blood It implies that the whole world wanted their blood to be shed in puddles on the ground. The last line also describes the death of many soldiers. chasmed and steepened sheer to infinite blank space This connotes that the earth suddenly split and swallowed everyone up with it, and an effective technique of declaring the demise of many.The last stanza is the conclusion to the event, and it is also in this stanza that more of the poets dislike for war is conscious to the reader. In a continuation to the previous stanza, the po et informs us with the destructive nature of war, which is also cleverly portrayed as environment being the enemy, but unalike before, there are very few still standing and fighting. of them who running on that last high place Leapt to swift unseen bullets or went up On the hot blast and fury of hells upsurge or plunged and fell away past this worlds verge, After all many that were left, ended up being killed in the array of bullets and bomb blasts. There is much irony in this stanza of the poem. Some say God caught them even before they fell The word which is striking is some It connotes that perhaps god didntcatch them, and they also died, only to arrive in hell, just like those which managed to survive.The poet tells that those that remained were monstrous to their enemy, sequentially to win the war. With superhuman inhumanities By using these expressions, the poet has highlighted the extent acted by the men as they are said to be inhumanities instead of cruelties. The last four lines of the poem shows the poets thought on war. Their battle is described as having immemorial shames, which connotes that the war was pointless and the victory empty. This is furthered by the last line of the poem why speak not they of comrades that went under? This tells that the survivors of the war did not converse about their dead companions and it implies that it would have only brought upon pain and further the notion that war is pointless.The poem has been written with style. Although contrast via nature is used to exaggerate the impact of war, it is very effective in the poem. Owen has clearly succeed in expressing his view of peace and the pointlessness of war.

Five Points of Architecture

cardinal Points of ArchitectureLe Corbusier is one of the most important sources from the twentieth century. He is known as one of the innovators of modern computer architecture due to many of his thoughts andrecipesinside architecture. One of his most celebrated wasThe Five Point of a immature Architecturethat he had explained in LEsprit Nouveauand the book Vers une architecture, which he had been developing through with(predicate)out the 1920s.Le Corbusier development of this thought altered the architectural promenade in a new manner, which was presented in 1926. 1 The fiver points be as follows pilotis, the roof garden, free program, free frontage, and the horizontal window. Le Corbusier used these points as a structural footing for most of his architecture up until the 1950s, which are apparent in many of his designs.The essayLes Cinq points dune architecture nouvelleby Le Corbusier focuses on inquiries that are raised within architectural design, proposing a foundation and agreement in it. Similar texts for illustration the advancement ofcelluleand routines of the Maison Standardisee, do non hold relation to the design effect of the five points.The Modulor, which is the survey of proportions of the human organic structure graduated table that is used as a system to be after a figure of Le Corbusiers edifices, is another theoretical effort, which did non accomplish a proper relation to the design procedure and in like manner the architectural hunt for signifier that personifies the five points. On the other manus, these thoughts can be portrayed more freely as merely theoretical ideas . 2 One exclusion is the construct of the tracis regulateurs ( modulating lines ) , which uses proportions of geometry in edifices. It predicted certain thoughts behind the five points in a figure of facets.The first point is the piloti, which are columns or wharfs that elevate a construction off the land. The event that the construction is lifted provides many functional advantages. As the pilotis raise the edifice off the land, it allows circulation beneath the house, which frees the edifice site, and allows a private road, parking infinite, or a garden to be placed beneath the house. The pilotis provides many advantages, and besides new constructional possibilities. The artistic minutes every bit good as the drawn-out utility program are the consequences of thoserecherches assiduesand thoseacquis de laboratoire 3 . The same awkward is besides gained on the level roof. This country is known as the following point, which is the roof garden. This is to equilibrate the green country that was already used by the edifice and substituted it onto the roof, which is so used for domestic intents.Free program is the following point, which means the floor infinite can be arranged freely without the concern for back uping walls into suites. Replacing interior supporting columns from walls spliting the infinite, and traveling the construction of the edifice to the outside is a manner to accomplish this. Le Corbusier designed an unfastened floor construction called the Dom-ino house in which the theoretical account removed supporting wall and the back uping beams for the ceiling. This innovation was most unhoped-for at clip it was aforecast of the potencies of strengthened concrete, of mass-production, of human graduated table, of the modern mill. 4 The frame did non depend on the floor programs of the house, giving the designer freedom when planing the inside. Free facade is another point. It is the ability of planing the facade freely as the walls are non-supporting, which is the consequence of the free program. The following point is the horizontal window. This allows the facade to be cut along its full length. By making so it allows maximal light, better airing and besides gives positions of the environing pace, which is apparent in the Villa Savoye.The five points were demo in many of Le Corbusier s architecture thr oughout his calling. One of first designs that Le Corbusier attempted to include the points in was the Maisons Citrohan. The house was developed through different versions. Numerous elements of the houses design turned out to be indispensable factors, which make up Le Corbusiers manner. Certain features of the Maison Citrohan can be detected in most of the Villa in the 1920s. 5 Maison Citrohan introduced thefive points of new architecture .The house was elevated by pilotis leting free circulation on the land, and besides consisted of a reinforced-concrete frame construction, which was achieved from the Dom-inos constructional system. The unfastened infinite created by the pilotis and the level roof increases the little country that already exists. It besides had a roof garden/terrace. Le Corbusier voiced himself on the topic of the Maison Citrohan in the first volume of theOevre compldteStuttgart, cest Ioccasion enfin .Le Corbusier did non talk of single objects or designs he tal ked about the changeless development of an thought stretched over many instances. 6 Le Corbusier studied the indispensable doctrines of Egyptian, Hindu, Byzantine, and Hellenic architecture inVers une architecture ,which is a aggregation of essays that supports survey of the construct of modern architecture. 7 Egyptian and Grecian architecture were peculiarly of import for Le Corbusier s application of the five points. From Egyptian architecture, Le Corbusier acquired the thought of balance and repeat.In add-on, Le Corbusier obtained the impression of apparent movement and reverses from Grecian architecture. The lesson of regular repeat from Egyptian architecture, as mentioned above, provided the thought of utilizing repeat in perpendicular supports that Le Corbusier would subsequently use to his architecture as a changeless graduated table, a beat, a reposeful meter .Le Corbusiers design theories were put in pattern to a certain degree within a figure of his designs such as the Maison ca-ca, the Villa Stein, and besides at the Villa Savoye. In these edificesthe regular grid of columns served as a foil to the organic forms of the curving walls and stepss, which in concert combined to form a pleasant architectural promenade with unsymmetrically balanced viewsharmonizing to the lessons of Grecian architecture. 8 Similar to the Citrohan House, the Villa Stein had a roof, which became a bench garden on a regular basis spaced structural wharfs, which allowed freely curved interior dividers, and besides horizontal Windowss that extended across frontages. The Maison Cook was a patio house. The upper floors of the house were supported by concrete piloti, and the land floor consisted of a unfastened program which had a parking infinite, entry, and a patio. The roof was besides used as a garden patio. Le Corbusier wanted to demo that the dividers of the suites on each floor were independent of structural supports, thence the dividers were curved. 9 The Vill a Savoye follows the five points best purely, and can be considered as a reinforced program of Le Corbusiers five points. The exterior maintains the thought of symmetricalness as all four lifts are truly similar, which consist of horizontal Windowss and gaps running the breadth of the facade at the 2nd floor degree, supported by on a regular basis spaced pilotis. 10 Within the points, the free program is the most of import in the design, where the big wall curves freely between the pilotis on the land floor, which reflects the thought of the free plan the strongest.Equally much as the five points have contributed to the development of modern architecture greatly, whatever points such as the horizontal Windowss are non necessary in footings of the designing of good architecture. Besides the thought of the roof garden has been criticised over the old ages for leaking, it besides would be considered really unusual in domestic houses in states such as the UK, as they use the more trad itional pitched roof as it seems more homely.Furthermore, Le Corbusier abandoned the thought of the piloti shortly after some point his ulterior work does non purely follow the points. Le CorbusiersFive Points in Architecturepronunciamento, as explained above, has had great influence on modern architecture. This is apparent in The Villa Savoye, which summed up the five points, which turned out to be a chef-doeuvre of the twentieth century design and one of the greatest plants by Le Corbusier. The five points have allowed a broad assortment of thoughts and possibilities within planing architecture even to this twenty-four hours such as the usage of free facade in Zaha Hadids Performing Arts Center in Hague ( 2010 ).

Sarbanesâ€Oxley Act

01. picSarbanesOxley Act Sen. dandy of Minnesota Sarbanes (DMD) and Rep. Michael G. Oxley (ROH-4), the co-sponsors of the SarbanesOxley Act. The SarbanesOxley Act of 2002 (Pub. L. 107-204, 116Stat. 745, enacted July30, 2002), also kn ingest as the usual confederacy method of accounting Reform and Investor Protection Act (in the Senate) and Corporate and Auditing Accountability and Responsibility Act (in the Ho social function) and commonly c solelyed SarbanesOxley, Sarbox or SOX, is a United States federal law enacted on July 30, 2002, which set naked as a jaybirdfangled or conjured standards for all U. S. prevalent comp either boards, centering and public account firms.It is named after sponsors U. S. Senator Paul Sarbanes (D-MD) and U. S. Representative Michael G. Oxley (R-OH). The act was authorize by the House by a vote of423 in favor, 3 opposed, and 8 abstaining and by the Senate with a vote of99 in favor, 1 abstaining. President George W. Bush attributeed it into law , stating it included the most far-reaching reforms of American strain practices of Franklin D. Roosevelt. Outliness SarbanesOxley contains 11 titles that describe specific mandates and requirements for monetary reporting. Each title consists of some(prenominal) sections, summarized below. . Public Company report Oversight dining table (PCAOB) 2. Auditor Independence 3. Corporate Responsibility 4. Enhanced monetary Disclosures 5. psychoanalyst Conflicts of Interest 6. missionary post Resources and Authority 7. Studies and Reports 8. Corporate and Criminal Fraud Accountability 9. White Collar detestation Penalty Enhancement 10. Corporate Tax Returns 11. Corporate Fraud Accountability Criticism sexual congressman Ron Paul and others such as former Arkansas governor Mike Huckabee control contended that SOX was an unnecessary and costly organization intrusion into corporate management that places U. S. orporations at a competitive disadvantage with external firms, driving businesses come out of the United States. In an April 14, 2005 speech before the U. S. House of Representatives, Paul verbalise, These regulations be damaging American capital markets by providing an incentive for small US firms and foreign firms to deregister from US stock telephone exchanges. According to a excogitate by a researcher at the Wharton Business School, the number of American companies deregistering from public stock exchanges well-nigh tripled during the year after SarbanesOxley became law, fleck the New York Stock Exchange had only 10 new foreign listings in all of 2004.The reluctance of small businesses and foreign firms to register on American stock exchange is easily understood when one considers the costs SarbanesOxley imposes on businesses. According to a survey by Korn/ bring world(prenominal), SarbanesOxley cost Fortune 500 companies an average of $5. 1 million in compliance expenses in 2004, while a study by the law firm of Foley and Lardner found the Act increased costs associated with world a publicly held company by 130 percent. During the financial crisis of 2007-2010, critics blamed SarbanesOxley for the low number of initial Public Offerings (IPOs) on American stock exchanges during 2008.In November 2008, Newt Gingrich and co-author David W. Kralik called on Congress to remove SarbanesOxley. Praise Former Federal Reserve Chairman Alan Greenspan praised the SarbanesOxley Act I am surprised that the SarbanesOxley Act, so rapidly developed and enacted, has functioned as well as it has the act importantly rein coerce the principle that shargonholders own our corporations and that corporate managers should be souring on behalf of sh atomic number 18holders to allocate business resources to their optimum use.SOX has been praised by a cross-section(prenominal) of financial industry experts, citing meliorate investor confidence and more accurate, reliable financial statements. The CEO and CFO are now required to unequivocall y take ownership for their financial statements under instalment 302, which was non the plate prior to SOX. Further, auditor conflicts of interest have been addressed, by prohibiting auditors from also having lucrative consulting agreements with the firms they audit under Section 201. SEC Chairman Christopher Cox stated in 2007 SarbanesOxley helped restore trust in U.S. markets by increase accountability, speeding up reporting, and making audits more independent. One sendup uncovered by the Securities and Exchange Commission (SEC) in November 2009 may be directly honorable mentioned to Sarbanes-Oxley. The fraud which spanned nearly 20 years and knotty over $24 million was committed by Value Line (NASDAQVALU) against its rough-cut fund shareholders. The fraud was first reported to the SEC in 2004 by the Value Line Fund (NASDAQVLIFX) portfolio manager who was asked to sign a Code of Business Ethics as part of SOX.Restitution totaling $34 million allow be placed in a fair fund a nd returned to the affected Value Line mutual fund investors. No criminal charges have been filed. Legal challenges A lawsuit (Free Enterprise Fund v. Public Company history Oversight carte du jour) was filed in 2006 challenging the constitutionality (legality) of the PCAOB. The complaint argues that because the PCAOB has regulatory powers over the accounting industry, its officers should be appointed by the President, rather than the SEC. Further, because the law lacks a severability clause, if part of the law is judged unconstitutional, so is the remainder.If the plaintiff prevails, the U. S. Congress may have to devise a different method of officer appointment. 02. pic broadly speaking Accepted news report precepts Generally Accepted chronicle rulers (GAAP) is a term utilise to refer to the standard framework of guidelines for financial accounting used in any given jurisdiction which are broadly speaking known as account statement Standards. GAAP includes the standards, c onventions, and rules accountants follow in recording and summarizing transactions, and in the preparation of financial statements.Principles derive from tradition, such as the concept of matching. In any report of financial statements (audit, compilation, review, etc. ), the preparer/auditor must indicate to the lecturer whether or not the teaching contained within the statements complies with GAAP. Principle of regularity Regularity can be define as conformity to enforced rules and laws. Principle of consistency This principle states that when a business has once bushel a method for the accounting treatment of an item, it will enter all similar items that follow in exactly the same way. Principle of sincerity According to this principle, the accounting unit should reflect in near faith the reality of the companys financial status. Principle of the permanence of methods This principle aims at allowing the coherence and comparison of the financial entropy published by the company. Principle of non-compensation One should show the full details of the financial information and not seek to compensate a debt with an asset, revenue with an expense, etc. see convention of conservatism) Principle of precaution This principle aims at showing the reality as is one should not try to make things olfactory sensation prettier than they are. Typically, revenue should be recorded only when it is certain and a provision should be entered for an expense which is probable. Principle of continuity When stating financial information, one should assume that the business will not be interrupted. This principle mitigates the principle of prudence assets do not have to be accounted at their disposable value, but it is accepted that they are at their historical value (see depreciation and going concern). Principle of periodicity Each accounting entry should be al rigid to a given period, and split parcel outingly if it covers several periods. If a client pre-pays a su bscription (or lease, etc. ), the given revenue should be split to the entire time-span and not counted for entirely on the date of the transaction. Principle of Full Disclosure/Materiality All information and values pertaining to the financial position of a business must be disclosed in the records. Principle of Utmost Good Faith All the information regarding to the firm should be disclosed to the insurer before the insurance policy is taken. 03. The external financial describe Standards (IFRS) Many countries use or are converging on the International Financial inform Standards (IFRS), formal and maintained by the International Accounting Standards Board. In some countries, local accounting principles are apply for regular companies but listed or large companies must conforms to IFRS, so statutory reporting is comparable internationally, crosswise jurisdictions.International Financial reporting Standards (IFRS) are principles-based Standards, Interpretations and the Framewor k (1989) adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS was issued amongst 1973 and 2001 by the Board of the International Accounting Standards military commission (IASC). On 1 April 2001, the new IASB took over from the IASC the province for setting International Accounting Standards. During its first meeting the new Board adopted existing IAS and corrects.The IASB has move to develop standards calling the new standards IFRS International Financial Reporting Standards comprise International Financial Reporting Standards (IFRS)standards issued after 2001 International Accounting Standards (IAS)standards issued before 2001 Interpretations originated from the International Financial Reporting Interpretations mission (IFRIC)issued after 2001 standing(a) Interpretations committee (SIC)issued before 2001 Framework for the Preparation and Pre sentation of Financial parameters (1989)Requirements of IFRS IFRS financial statements consist of (IAS1. 8) a tilt of Financial Position a Statement of Comprehensive Income or two separate statements comprising an Income Statement and on an individual basis a Statement of Comprehensive Income, which reconciles Profit or Loss on the Income statement to total well-rounded income a Statement of Changes in Equity (SOCE) a Cash fall down Statement or Statement of Cash Flows amount of IFRS statements with full text linkThe following IFRS statements are currently issued IFRS 1 send-off time Adoption of International Financial Reporting Standards IFRS 2 Share-based Payment IFRS 3 Business Combinations IFRS 4 Insurance Contracts IFRS 5 Non-current Assets Held for Sale and Discontinued trading operations IFRS 6 Exploration for and Evaluation of Mineral Resources IFRS 7 Financial Instruments Disclosures IFRS 8 Ope rate Segments IFRS 9 Financial Instruments IAS 1 Presentat ion of Financial Statements. IAS 2 Inventories IAS 3 Consolidated Financial Statements Originally issued 1976, effective 1 Jan 1977. Superseded in 1989 by IAS 27 and IAS 28 IAS 4 Depreciation Accounting Withdrawn in 1999, replaced by IAS 16, 22, and 38, all of which were issued or revised in 1998 IAS 5 Information to Be Disclosed in Financial Statements Originally issued October 1976, effective 1 January 1997. Superseded by IAS 1 in 1997 IAS 6 Accounting Responses to Changing PricesSuperseded by IAS 15, which was withdrawn December 2003 IAS 7 Cash Flow Statements IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors IAS 9 Accounting for Research and Development Activities Superseded by IAS 38 effective 1. 7. 99 IAS 10 Events After the Balance Sheet Date IAS 11 Construction Contracts IAS 12 Income Taxes IAS 13 Presentation of Current Assets and Current Liabilities Superseded by IAS 1. IAS 14 Segment Reporting (superseded by IFRS 8 on 1 January 2008) IAS 15 Information Reflecting the Effects of Changing Prices Withdrawn December 2003 IAS 16 Property, form and Equipment IAS 17 Leases IAS 18 Revenue IAS 19 Employee advantages IAS 20 Accounting for Government Grants and Disclosure of Government attention IAS 21 The Effects of Changes in Foreign Exchange Rates IAS 22Business Combinations Superseded by IFRS 3 effective 31 March 2004 IAS 23 Borrowing be IAS 24 Related Party Disclosures IAS 25 Accounting for Investments Superseded by IAS 39 and IAS 40 effective 2001 IAS 26 Accounting and Reporting by hideaway Benefit Plans IAS 27 Consolidated Financial Statements IAS 28 Investments in Associates IAS 29 Financial Reporting in Hyperinflationary Economies IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions Superseded by IFRS 7 effective 2007 IAS 31 Interests in Joint Ventures IAS 32 Financial Instruments Presentation (Financial instruments disclosures are in IFRS 7 Financial Instr uments Disclosures, and no eight-day in IAS 32) IAS 33 Earnings Per Share IAS 34 Interim Financial Reporting IAS 35 Discontinuing Operations Superseded by IFRS 5 effective 2005 IAS 36 Impairment of Assets IAS 37 Provisions, Contingent Liabilities and Contingent Assets IAS 38 nonphysical Assets IAS 39 Financial Instruments Recognition and Measurement IAS 40 Investment Property IAS 41 Agriculture List of Interpretations with full text link Preface to International Financial Reporting Interpretations (Updated to January 2006 IFRIC 1 Changes in existent Decommissioning,Restoration and Similar Liabilities (Updated to January 2006) IFRIC 7 Approach under IAS 29 Financial Reporting in Hyperinflationary Economies (Issued February 2006) IFRIC 8 Scope of IFRS 2 (Issued February 2006)has been eliminated with Amendments issued to IFRS 2 IFRIC 9 Reassessment of Embedded Derivatives (Issued April 2006) IFRIC 10 Interim Financial Reporting and Impairment (Issued November 2006) IF RIC 11 IFRS 2-Group and Treasury Share Transactions (Issued November 2006)has been eliminated with Amendments issued to IFRS 2 IFRIC 12 Service giving up Arrangements (Issued November 2006) IFRIC 13 Customer Loyalty Programmes (Issued in June 2007) IFRIC 14 IAS 19 The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction (issued in July 2007) IFRIC 15 Agreements for the Construction of Real Estate (issued in July 2008) IFRIC 16 Hedges of a Net Investment in a Foreign Operation (issued in July 2008) IFRIC 17 Distributions of Non-cash Assets (issued in November 2008) IFRIC 18 Transfers of Assets from Customers (issued in January 2009) SIC 7 Introduction of the Euro (Updated to January 2006) SIC 10 Government Assistance-No Specific analogy to Operating Activities (Updated to January 2006) SIC 12 Consolidation-Special Purpose Entities (Updated to January 2006) SIC 13 Jointly Controlled Entities-Non-Monetary Contributions by Venturers (Updated to January 2006) SIC 15 Operating Leases-Incentives (Updated to January 2006) SIC 21 Income Taxes-Recovery of Revalued Non-Depreciable Assets (Updated to January 2006) SIC 25 Income Taxes-Changes in the Tax Status of an Entity or its Shareholders (Updated to January 2006) SIC 27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease (Updated to January 2006) SIC 29 Disclosure-Service Concession Arrangements (Updated to January 2006) SIC 31 Revenue-Barter Transactions Involving Advertising Services (Updated to January 2006) SIC 32 Intangible Assets-Web Site Costs (Updated to January 2006) SIC 33 Consolidation and equity method Potential voting rights and allocation of ownership interests 04. The International Accounting Standards Board (IASB)The International Accounting Standards Board (IASB) is an independent, privately-funded accounting standard-setter based in London, England. The IASB was founded on April 1, 2001 as the successor to the Internation al Accounting Standards Committee (IASC). It is obligated for developing International Financial Reporting Standards (the new name for International Accounting Standards issued after 2001), and promoting the use and application of these standards. radix of the IASB In April 2001, the International Accounting Standards Committee Foundation (IASCF), since renamed as the IFRS Foundation, was formed as a not-for-profit corporation incorporated in the US state of Delaware.The IFRS Foundation is the parent entity of the International Accounting Standards Board (IASB), an independent accounting standard-setter based in London, England. On 1 March 2001, the IASB assumed accounting standard-setting responsibilities from its predecessor body, the International Accounting Standards Committee (IASC). This was the closure of a restructuring based on the recommendations of the report Recommendations on Shaping IASC for the Future. The IASB structure has the following main features the IFRS Fou ndation is an independent organization having two main bodies, the Trustees and the IASB, as well as a IFRS Advisory Council and the IFRS Interpretations Committee (formerly the IFRIC).The IASC Foundation Trustees appoint the IASB members, exercise oversight and raise the funds needed, but the IASB has responsibility for setting International Financial Reporting Standards (international accounting standards). IASB Members The IASB has 15 Board members, each with one vote. They are selected as a group of experts with a mix of experience of standard-setting, preparing and use accounts, and academic work. 2 At their January 2009 meeting the Trustees of the Foundation cogitate the first part of the second Constitution Review, announcing the creation of a Monitoring Board and the expansion of the IASB to 16 members and giving more consideration to the geographical composition of the IASB. The IFRS Interpretations OF Committee has 14 members.Its brief is to provide seasonable guidance o n issues that arise in practice. A unanimous vote is not necessary in order for the publication of a Standard, exposure draft, or final IFRIC Interpretation. The Boards 2008 Due Process manual stated that approval by nine of the members is required. Funding The IFRS Foundation raises funds for the operation of the IASB. 7 Most contributors are banks and other companies which use or have an interest in promoting international standards. In 2008, American companies gave ? 2. 4m, more than those of any other country. However, contributions fell in the wake of the financial crisis of 20072010, and a shortfall was reported in 2010. 05. The Basel CommitteeThe Basel Committee on Banking Supervision provides a forum for regular cooperation on banking supervisory matters. Its objective is to enhance arrest of key supervisory issues and improve the quality of banking supervision worldwide. It seeks to do so by exchanging information on national supervisory issues, get alonges and techniques , with a view to promoting common disposition. At times, the Committee uses this common understanding to develop guidelines and supervisory standards in areas where they are considered desirable. In this regard, the Committee is best known for its international standards on capital adequacy the Core Principles for Effective Banking Supervision and the Concordat on cross-border banking supervision.The Committees members come from Argentina, Australia, Belgium, Brazil, Canada, China, France, Germany, Hong Kong SAR, India, Indonesia, Italy, Japan, Korea, Luxembourg, Mexico, the Netherlands, Russia, Saudi Arabia, Singapore, federation Africa, Spain, Sweden, Switzerland, Turkey, the United Kingdom and the United States. The present Chairman of the Committee is Mr Nout Wellink, President of the Netherlands Bank. The Committee hike ups contacts and cooperation among its members and other banking supervisory authorities. It circulates to supervisors throughout the world both published an d unpublished papers providing guidance on banking supervisory matters. Contacts have been further strengthened by an International Conference of Banking Supervisors (ICBS) which takes place every two years.The Committees Secretariat is located at the Bank for International Settlements in Basel, Switzerland, and is staffed mainly by professional supervisors on temporary second from member institutions. In addition to undertaking the secretarial work for the Committee and its many expert sub-committees, it stands create from raw material to give advice to supervisory authorities in all countries. Mr Stefan Walter is the Secretary General of the Basel Committee. Main Expert Sub-Committees The Committees work is organised under four main sub-committees The Standards Implementation Group The Policy Development Group The Accounting Task Force The Basel Consultative Group Basel II is the second of the Basel Accords, which are recommendations on banking laws and regulations issued by the Basel Committee on Banking Supervision.The purpose of Basel II, which was initially published in June 2004, is to create an international standard that banking regulators can use when creating regulations about how much capital banks need to put aside to guard against the types of financial and operational attempts banks face. Advocates of Basel II believe that such an international standard can help protect the international financial system from the types of problems that might arise should a major bank or a series of banks collapse. In theory, Basel II attempted to accomplish this by setting up attempt and capital management requirements designed to break that a bank holds capital reserves appropriate to the risk the bank exposes itself to through its lending and enthronization practices.Generally speaking, these rules mean that the greater risk to which the bank is exposed, the greater the amount of capital the bank necessarily to hold to safeguard its solvency and ov erall economic stability. Objective The final version aims at 1. Ensuring that capital allocation is more risk sensitive 2. Separating operational risk from credit risk, and quantifying both 3. Attempting to align economic and regulatory capital more closely to reduce the scope for regulatory arbitrage. The Accord in operation Basel II uses a three pillars concept (1) minimum capital requirements (addressing risk), (2) supervisory review and (3) market discipline. The Basel I accord dealt with only parts of each of these pillars.For example with respect to the first Basel II pillar, only one risk, credit risk, was dealt with in a simple manner while market risk was an afterthought operational risk was not dealt with at all. The first pillar The first pillar deals with maintenance of regulatory capital cypher for three major components of risk that a bank faces credit risk, operational risk, and market risk. Other risks are not considered fully quantifiable at this stage. The credi t risk component can be calculate in three different ways of varying degree of sophistication, namely standardized greet, Foundation IRB and sophisticated IRB. IRB stands for Internal Rating-Based Approach.For operational risk, there are three different approaches basic indicator approach or BIA, standardized approach or TSA, and the internal measurement approach (an innovational form of which is the advanced measurement approach or AMA). For market risk the preferred approach is VaR (value at risk). As the Basel 2 recommendations are phased in by the banking industry it will move from standardised requirements to more beautiful and specific requirements that have been developed for each risk category by each individual bank. The teetotum for banks that do develop their own bespoke risk measurement systems is that they will be rewarded with potentially pull down risk capital requirements.In future there will be closer links between the concepts of economic profit and regulato ry capital. Credit Risk can be calculated by using one of three approaches 1. Standardised Approach 2. Foundation IRB (Internal Ratings Based) Approach 3. Advanced IRB Approach The standardised approach sets out specific risk weights for certain types of credit risk. The standard risk weight categories are used under Basel 1 and are 0% for short term government bonds, 20% for exposures to OECD Banks, 50% for residential mortgages and 100% weighting on unsecured commercial loans. A new 150% rating comes in for borrowers with poor credit ratings. The minimum capital requirement (the percentage of risk weighted assets to be held as capital) remains at 8%.For those Banks that decide to adopt the standardised ratings approach they will be forced to rely on the ratings generated by external agencies. Certain Banks are developing the IRB approach as a result. The second pillar The second pillar deals with the regulatory response to the first pillar, giving regulators much improved tools ov er those available to them under Basel I. It also provides a framework for dealing with all the other risks a bank may face, such as systemic risk, pension risk, concentration risk, strategic risk, reputational risk, liquidity risk and legal risk, which the accord combines under the title of residual risk. It gives banks a power to review their risk management system. The third pillarThis pillar aims to promote greater stability in the financial system commercialise discipline supplements regulation as sharing of information facilitates assessment of the bank by others including investors, analysts, customers, other banks and rating agencies. It leads to good corporate governance. The aim of pillar 3 is to allow market discipline to operate by requiring lenders to publicly provide details of their risk management activities, risk rating processes and risk distributions. It sets out the public disclosures that banks must make that lend greater insight into the adequacy of their capi talization. When marketplace participants have a fitted nderstanding of a banks activities and the controls it has in place to manage its exposures, they are better able to diagnose between banking organizations so that they can reward those that manage their risks prudently and penalize those that do not. 06. The Financial Accounting Standards Board (FASB) The Financial Accounting Standards Board (FASB) is a private, not-for-profit organization whose primary purpose is to develop universally accepted accounting principles (GAAP) within the United States in the publics interest. The Securities and Exchange Commission (SEC) designated the FASB as the organization responsible for setting accounting standards for public companies in the U. S.It was created in 1973, replacing the Committee on Accounting act ( capital) and the Accounting Principles Board (APB) of the American Institute of Certified Public Accountants (AICPA). Mission statement The FASBs mission is to present and imp rove standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors, and users of financial information. To achieve this, FASB has five goals remediate the usefulness of financial reporting by focusing on the primary characteristics of relevance and reliability, and on the qualities of par and consistency. Keep standards current to reflect changes in methods of doing business and in the economy. Consider promptly any noteworthy areas of deficiency in financial reporting that might be improved through standard setting. parent international convergence of accounting standards concurrent with improving the quality of financial reporting. Improve common understanding of the nature and purposes of information in financial reports. FASB pronouncements In order to establish accounting principles, the FASB issues pronouncements publicly, each addressing general or specific accounting issues. These pronouncements are Statem ents of Financial Accounting Standards Statements of Financial Accounting Concepts FASB Interpretations FASB Technical Bulletins EITF Abstracts FASB 11 Concepts 1. Money measurement 2. Entity 3. Going concern 4. Cost 5. Dual aspect 6. Accounting period 7. conservation 8. Realization 9. Matching 10. Consistency 11. Materiality 07. Committee on Accounting function (CAP) In 1939, promote by the SEC, the American Institute of Certified Public Accountants (AICPA) formed the Committee on Accounting Procedure (CAP). From 1939 to 1959, CAP issued 51 Accounting Research Bulletins that dealt with issues as they arose.CAP had only limited success because it did not develop an overall accounting framework, but rather, acted upon specific problems as they arose. Accounting Principles Board (APB) In 1959, the AICPA replaced CAP with the Accounting Principles Board (APB), which issued 31 opinions and 4 statements until it was dissolved in 1973. GAAP essentially arose from the opinions of the APB. The APB was criticized for its structure and for several of its positions on controversial topics. In 1971 the Wheat Committee (chaired by Francis Wheat) was formed to evaluate the APB and propose changes. Financial Accounting Standards Board (FASB) The Wheat Committee recommended the replacement of the Accounting Principles Board with a new standards-setting structure.This new structure was implemented in 1973 and was made up of three organizations Financial Accounting Foundation (FAF) Financial Accounting Standards Board (FASB) Financial Accounting Standards Advisory Council (FASAC). Of these organizations, FASB (pronounced FAS-B) is the primary operating organization. Unlike the APB, FASB was designed to be an independent board comprised of members who have severed their ties with their employers and private firms. FASB issues statements of financial accounting standards, which define GAAP. The AICPA issues audit guides. When a conflict occurs, FASB rules. International Acco unting Standards Committee (IASC)The International Accounting Standards Committee (IASC) was formed in 1973 to encourage international cooperation in developing consistent worldwide accounting principles. In 2001, the IASC was succeeded by the International Accounting Standards Board (IASB), an independent private sector body that is structured similar to FASB. Governmental Accounting Standards Board (GASB) The financial reports of state and local goverment entities are not directly comparable to those of businesses. In 1984, the Governmental Accounting Standards Board (GASB) was formed to set standards for the financial reports of state and local government. GASB was modeled after FASB.