Individual Organizational Structure Paper - 1091 Words

Individual Organizational Structure Paper MGT/230 July 23, 2012 Todd Lambertson Individual Organizational Structure Paper Facebook is a social-networking site that has a strong organization structure that is appropriate for their particular product; social media. Facebook seems like a simple site that does not require a structure to operate. Twitter works in the same way but is only set up for chatting through posts, or as it is called tweets. Tweets are text-based quotes of up to 140 characters and are posted on the user’s profile page (Shetty, 2010). Users can also send pictures and videos through Twitpics and other sources (Oleary, 2011). Millions of people use Facebook and organizations use them to advertise and to promote†¦show more content†¦While a person is logged into Facebook a user can change their status, check on a friend’s status, post pictures or even post on their friend’s wall. Facebook is the most popular social-networking site that has developed a business structure that supports their organization. Facebook has many organizational functions that support the different responsibilities from within the organization. Facebook is set up for huge amounts of marketing through the use of advertising, and Twitter allows individual organizations to post tweets to keep followers interested in them. Through games, Facebook makes money by asking users to pay for different parts of the game. Anyone who has played Farmville or other games similar to it will say that these games are addicting. When playing these games users can purchase items in the marketplace with coins that they receive from playing that game whether it is from planting crops, harvesting them, crafting items, or harvesting their animals that they have placed on their farms. There are also items in the marketplace that takes cash to buy. In Farmville it is called farm cash, and in order to get farm cash the person has to either buy a card from a department store like Wal-Mart or Target, or they can charge the fees to their credit cards. The amount of farm cash you can buy is low as $10 and a high of $100. The $10 dollars buys that person $55 farm cash, and the $100 dollars buys $250 farmShow MoreRelatedWeek 4-Individual Organizational Structure Paper1108 Words   |  5 PagesWeek 4-Individual Organizational Structure Paper Sabrina Hoffmann 12/3/2012 Course: MGT/230 - MANAGEMENT THEORY AND PRACTICE Instructor: CAROL CONNELL Management Organizational Functions An important trait to any organization in the business world of today is the functions within the organization. Overall, an organizing function of management outlines the practice in which individuals within the organization interact and work with each other. CellCom Inc. is small cell phone company locatedRead MoreProject Management Structure Paper862 Words   |  4 PagesRunning head: PROJECT MANAGEMENT STRUCTURE PAPER Project Management Organizational Structures Paper University of Phoenix MGT 437- Project Management Roy Chuang December 2, 2012 Project Management Organizational Structures Paper A project organization is a framework of rules and regulations that companies use to facilitate the harmony and finishing point of project activities. Its foremost objective is to generate a atmosphere that will encourage relations betweenRead MoreOrganizational Culture And Its Functions863 Words   |  4 PagesINTRODUCTION Organizational culture involves systems of beliefs and values that guide the behavior of individuals within the organization and how they shape behavior (Kummerow, 2013). Organizational structures, on the other hand, dictate the assignment, coordination and control of roles and responsibilities to achieve organizational goals (Pathak 2011). For a company to perform effectively it needs to grow, organizational development is one element of growth that focuses on practice an research focusedRead MoreLeadership Culture : A Review Essay1674 Words   |  7 Pagesexamines the literature on organization design and leadership as influencers of innovation and change. Specifically, the paper investigates the link among mechanistic and organic structures, leadership, relationship styles, and change management. Transformational leadership style is associated with organic structures; transactional leadership style is associated with mechanistic structures; idea generation is significantly relat ed to Transformational leadership; implementation is significantly related toRead MoreOrganizational Structures and Systems1453 Words   |  6 PagesOrganizational Structures and Systems Jeffrey Ha MBA501 – Human Interfaces Instructor: Dr. Eli Sopow Submission date: October 2, 2010 Organizational Structures and Systems Introduction This paper will examine organizational structures, organizational systems and how organizational culture influences both structure and systems. Throughout this paper, there will an analogy to the human body to help further the understanding of the concepts of structure and systems in an organization. ThisRead MoreWhat Strengths Of Organizational Leadership Presented By Sales And Marketing1635 Words   |  7 Pagesstress. Identifying the strengths of organizational leadership presented by Sales and Marketing (PI) Kenneth Bright along with OD consultant can lead and manage the organizational change. The OD consultant plans to introduce and communicate the change initiative to the employees begin with an interview questions by gender, organizational levels and age. Using Lewin’s method (B), functions (f), personality(P), motivators and the environment (E) which each individual at (SS), (PI) and (OB). Equation:B=f(PRead MoreThe Goals Of The Organizational Culture807 Words   |  4 PagesReflection Paper #1 For this week’s reflection paper I have decided to reflect upon how the goals of the business and the goals of the organizational culture are often not compatible, resulting in unethical business ethics. Due to the profit oriented goals of the business, components of organization culture often fail as they rely strongly upon personal morals of management and employees. As per our discussions in class, an ethical culture is â€Å"one in which employees are empowered and expected toRead MoreReshaping Organizational Culture Using the Burke-Litwin Model1110 Words   |  4 PagesAmerican ideas about organizations, power, gender roles and other American cultural ideas on an organization in a foreign culture. This paper will describe their efforts using the lens of the Burke-Litwin model for organizational change. Burke-Litwin The Burke-Litwin Model seeks to explain the processes and influences by which organizational change occurs. The organizational change process is driven by twelve different factors. The factors are integrated, such that a change in one factor will have anRead MoreThe Military And The Business World s Managerial Structure Essay1468 Words   |  6 Pagesorganizations in the world. Numerous businesses and corporations throughout the years have modeled management practices of the military structure. This author will leverage seventeen years of military experience, and will provide abundant examples of the military’s management process. There are several similarities between the military and the business world’s managerial structure. The subsequent analysis will reflect how planning, leadership, organization, staffing, and controlling are modeled in the militaryRead MoreThe Concept Of Team Based Organizations795 Words   |  4 PagesTeam-Based Organizations The purpose of this paper is to introduce the concept of team-based organizations. It provides an overview and definition of this concept. Furthermore, the concept of team-based organization is explored and advantages and disadvantages phased by organizations using this strategy is provided. In addition, the paper introduce4s the concept of employee motivation, its effectiveness, and effect on employee morale and organizational culture. Team Based Organization-Defined A

The Levels Of Childhood Obesity - 914 Words

Levels of childhood obesity in Australia have been increasing at alarming rates since the 1970s. 1 in 4 Australian children aged 2-17 years are overweight or obese and this is expected to rise to 1 in 3 children by 2025. Being overweight places these children at a greater risk for hypertension, diabetes, heart disease, and other diseases we would ordinarily only see in adults. What’s truly eye-opening is that, for the first time in history, our children may well have significantly shorter life expectancies than us. This is simply unacceptable. We can’t allow ourselves to become complacent about our children’s health and well-being. As a society we pride ourselves on the fact that we can say our children will have better lives than us. More needs to be done to end and reverse this trend of growing burden from intergenerational obesity. We need to take a good hard look at ourselves and the influences we are having over our children’s health outcomes. Ignore for a minute the billions of dollars in additional health-care costs associated with childhood obesity –estimated to be close to $60 billion annually and only set to skyrocket. The larger problem is the large array of destructive health effects emerging in childhood and later life, including psychological problems such as social discrimination and reduced self-esteem, and physical health problems such as Type II diabetes and cardiovascular risk factors. Obesity, once believed to be little more than a failure of willpowerShow MoreRelatedEffects Of Childhood Obesity On Population Level Essay1797 Words   |  8 PagesImpact of Childhood Obesity on Population Level Epidemiology Conclusion and Suggestions to Remedy Issues Caused by Poor Nutrition  Abstract We are a group of students at California State University of Northridge who found common interest in the topic of child nutrition. By applying the core functions of public health, we were able to analyze how poor child nutrition led to more serious problems such as chronic diseases and obesity. We found out that there is plenty of data that proves obesity is causedRead MoreThree Different Level Solutions to the Childhood Obesity Problem1761 Words   |  8 PagesUnited States. Notably, the rate of childhood obesity in the United States increased rapidly from 1980 to 2008. The obesity rate among children aged 6-11 years increased from 7% to 20% while the obesity rate among adolescence aged 12-19 increased from 5% to 18% (Childhood Obesity Facts, 2011. para. 2). When these children’s weight are ten percent or above the weight that is recommended for their age and height, they become to be considered as obese children (Obesity In Children And Teens, 2008, paraRead MoreEssay on Po licy Priority Issue1648 Words   |  7 PagesPolicy Priority Issue: The Childhood Obesity Pandemic Marla C. Khalikov Chamberlain College of Nursing NR506 – 10999: Health Care Policy Winter 2014 Policy Priority Issue: The Childhood Obesity Pandemic Childhood obesity is a global pandemic requiring prioritization in policy and health care reform. It has many effects on acute and long term health, including increasing the risk for cardiovascular disease, diabetes, osteoarthritis, and certain types of cancer. This paper addressesRead MoreChildhood Obesity Essay examples1472 Words   |  6 PagesAmerica childhood obesity was rarely a topic of conversation. A survey done in the early 1970s showed that 6.1% of children between the ages 12 and 19 were overweight. Eight years later the same survey was done and 17.4% were considered overweight (Iannelli). â€Å"Childhood obesity epidemic in America is now a confirmed fact since the number of overweight or obese children has more than tripled during the last 30 years† (Childhood Obesity Epidemic). â€Å"Over the last 20 years, the prevalence of obesity in childrenRead MoreReduced Energy Expenditure And Prevalence Obesity Rates Among Children928 Words   |  4 Pageshas contrib uted to prevalence obesity rates among children. Demographic and epidemiologic analysis alone do not account for the high rates in childhood obesity. These analysis help provide a clearer understanding of why obesity is a national epidemic. It is significant as public health officials to know that there are substantial racial differences in obesity among young kids and teenagers in the United States. Among Hispanics for instance, the incidence of obesity was higher in 2011-2012 at 22Read MoreChildhood Obesity And Its Effects1551 Words   |  7 PagesChildhood obesity has become an epidemic in our nation. Currently, more than one in six American children is obese, which is three times the rate as that of the 1970s [1]. Obesity contributes significantly to cardiovascular disease, different types of cancers, as well as diabetes. About 70% of obese children/adolescents have at least one risk factor for heart disease, such as hyperlipidemia and hypertension, and almost 40% of obese youths have at least two additional risk factors. Increase in ratesRead MoreChildhood Obesity : A Condition Of Being Grossly Fat And Overweight937 Words   |  4 PagesChildhood Obesity. Childhood Obesity is a condition of being grossly fat and overweight. When someone exceeds a certain weight for a given height they are considered obese. Lifestyle issues such as too little activities and too many calories from drinks are main contributors of childhood obesity. People eat for two reasons and those are either comfort eat or appetite eat. A study have shown that kids who go without breakfast before school are more likely than classmates to be inactive, unfit andRead MoreBackground and Methodology of the Research Process to Problems in Health Care1003 Words   |  5 PagesResearch Process to Problems in Health Care Childhood Obesity HCS/465 August 2, 2012 Donald Steacy Introduction The purpose of the paper is to show how to develop and understand methodology of the research process when pertaining to health care. The process consists of retrieving a peer-reviewed article and applying the research methodology to the article selected. The article selected for the research methodology was Childhood Obesity: A Global Public Health Crisis written by SameeraRead MoreThe Rate Of Childhood Obesity1575 Words   |  7 PagesIntroduction The rate of childhood obesity is on the rise. The negative effect of obesity on a child has been documented by health care agencies repeatedly. And yet, effective treatment plan to control the increase in obesity has yet to be discovered. Research examining the causes and intervention of childhood obesity has circled around understanding the reason behind a child’s weight gain as well as the key shareholders that have influence. The key shareholders such as the child, the family, andRead MoreChildhood Obesity And Its Effects On Children Essay1645 Words   |  7 PagesChildhood obesity introduce In addition to the physical harm, obesity and negative psychological impact on children. This is a high risk factors of childhood obesity, which can lead to high blood pressure, high cholesterol, diabetes and cardiovascular disease. Obese children always lower than that of healthy children intelligence and operators. Their activities, learning and communication ability is very low, and their depression and low self-esteem can make the children s sensitivity to interpersonal

Performance Review Form

Question: Discuss about the Performance Review Form. Answer: I talked with him about his performance in the last six months, as it has not been in the same level as always, I had just run through what I have seen. I highlighted to him that your sales achievements in the last 6 months were average; he said they are many reasons which impacted his performance for that period, which were some circumstances in his private life, his collage resigned recently. The quality of the work provided, recording areas that have gone well and those where improvement is required The quality of work barely met the expectation, for communication with the costumers, as per their feedback you were good listener and nice man, In your technical skills you have to know more details and more things about our products. Record performance against targets set and in those cases where they have not been met, record the reasons given and your views on these Mr. Amir did not reach to the requested target , I think he has to attend more training about the technical specifications of our products, to increase his knowledge in our products to present it to our customers in order to convincing them. Outline agreed actions to overcome any shortfall against targets including such factors as training and development needs, equipment needs or medical support Actions by line manager: Actions by employee: Review the commission scheme Developing the technical skills Check with training department Solve his private problem 5. Indicate whether a performance related bonus should be made at current rates. (In circumstances where the full target has not been met a case must be made before any partial bonus payment can be paid, with reasons provided for that recommendation) In this time there is economic recession which affects us to achieve our company objectives, however we have a good number of booking for the third quarter of the year, and this will be discussed by management and relayed to the sales team. Signed: Line Manager: Date : 03.07.2016. Reflect on the outcomes of the review, producing a short statement (approximately 200 words) explaining your effectiveness in achieving this outcome, and how this could be improved on a future occasion. This performance review and development is one of the key processes enabling effective translation of strategic plans and objectives into individual roles, responsibilities, targets, performances, etc. Mr Amir has shown an average performance over the last six months. His performance clearly depicts lack of technical proficiency and convincing power; moreover he is strongly affected by tough circumstances at personal end. This review exhibits that he is a humble and decent employee; according to the customers he is a good listener. However, he needs to undergo technical training sessions and he needs to have an in-depth knowledge of product specifications and procedural working. The review has quite effectively depicted his strengths, weaknesses and areas of improvement. The review has shown an overlap of personal and professional arena which needs to be fixed as soon as possible by counselling and mentoring sessions. The outcome of this review clear states that neither the targets were achieved nor the quality of work was up to the mark; which implies that both quantitative and qualitative characteristics were analyzed. The review also portrays the effectiveness of considering the feedback of all the customers in order to reveal the level of interaction, enthusiasm and problem-solving attitude of Mr Amir as a sales representative. Amendments and alterations in the performance review process is necessary to achieve upright outcomes. Review about employees behaviour, attitude and conduct must be initiated in future. Instead of considering the average or median of the review period, proper discussions about every months performances and efforts should take place to achieve an effective outcome. References: Kalyana, K 2013, What are the outcomes of performance appraisals, Viewed 27 July 2016, https://blog.synergita.com/2013/11/outcomes-of-performance-appraisals/. Studer, Q 2010, 8 ways to improve your performance review process, Viewed 27 July 2016, https://www.reliableplant.com/Read/22318/Improve-your-performance-review-process.

Rrl of My Classmte as Example Essay Example

Rrl of My Classmte as Example Essay Various eye problems have been associated with overexposure to sunlight. CAUSE Ultraviolet Ray WHY? People are unaware of what UVR can cause to their vision/eye sight. WHY? Insufficient spread of information to the public. Sub Problem How can we completely inform the public about the dangers caused by the UVR? INTRODUCTION Another radiation from the sun can harm not only your skin but also your eyes. Extended exposure to the sun’s UV rays has been linked to eye damage, which includes the cataract that clouds the eye’s natural lens that can cause to temporary vision loss. The purpose of this project is to make the public aware of what UV ray can cause to their vision. To protect the eyes from harmful solar radiation, sunglasses should block 100 percent of UV rays. A good quality of sunglasses such as Ray-Ban is a certified item for consumption that manufactures variety of glasses and likewise lenses that deals with overexposure to sun. This variety of lenses indicates the amount of protection it can give to the eyes. It includes the tints in the lenses that keep UV ray from reaching the eyes. Manufacturers add certain colors that block UVB light. We will write a custom essay sample on Rrl of My Classmte as Example specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Rrl of My Classmte as Example specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Rrl of My Classmte as Example specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Amber and brown tints are especially useful at absorbing UV light; however, any light-blocking tint will help prevent eye damage. Manufacturers either use colored glass or polycarbonates to make these lenses or soak polycarbonate lenses in a tint solution. Sunglasses can also have extra UV coating, although these arent necessarily just for sunglasses, as the coatings are clear and can be applied to regular glasses. The best tint for optimizing performance is a matter of personal preference. Sunglasses labeled UV-400 should offer good protection from the sun. One easy way to keep your eyes protected is to remember to push your sunglasses up on your nosethe closer the lenses are to the eye, the more protection you get. If youre going to be in a high-sun environment, wrap-around shades are a good choice. REVIEW OF RELATED LITERATURE Most people know of the dangers of the sun to our skin. But many do not know that too much sun can also damage the eyes. Eyes are sensitive instruments which can easily become injured or diseased from exposure to sunlight, because of the ultraviolet (UV) rays of the sun. Ultraviolet rays are high energy, and are invisible to the human eye because they are outside the spectrum of colors that a human eye can see. Eye diseases are associated with exposure to sunlight Exposure to sunlight can cause damage to the eyes in both the short and long term. In the short term, exposure to sunlight can result in: * Mild irritation: May cause symptoms such as excessive blinking, swelling or difficulty seeing in strong sunlight. * Photo Keratoconjunctivitis: Photo keratoconjunctivitis is a condition similar to snow blindness or welders flash burn. It occurs when the sensitive, skin-like tissues of the eyeball become sunburnt. Individuals suffering from the condition are likely to experience severe pain, and possibly temporary blindness, for 12 days. The condition is temporary and will resolve naturally. In the long term, exposure to sunlight is associated with a range of eye diseases, including: * Eye cancer (also known as squamous cell carcinoma of the eye): A rare condition characterised by the growth of cancerous cells on the surface of the eye. The World Health Organisation (WHO) estimates that5070% of eye cancers around the world are caused by sun exposure. The risk of developing eye cancer increases with lifetime exposure to sunlight. The incidence is highest in countries closest to the equator. * Cortical and posterior subcapsular cataract: Cataracts are characterised by the increasing opaqueness of the lens of the eye. It can lead to impaired eye sight and, in severe cases, to blindness. The WHO estimate 5% of cortical cataract disease is caused by sun exposure. In Australia, the Australian Cancer Council estimates that up to 10% of all cataracts are associated with excessive sun exposure. A study of a United States population found that individuals who had high levels of sun exposure were about 1. 5 times more likely to develop cortical or posterior subcapsular cataracts than those who had low sun exposure, while those with moderate sun exposure were about 1. 2 times more likely to develop each of these types of cataracts. * Pterygium: Pterygium is characterised by a fleshy growth on the eyes surface. The WHO estimates that 4070% of the global burden from this disease is attributable to sun exposure. A study conducted in Victoria reported that 43. 6% of pterygium cases were attributable to sun exposure. * Age related macular degeneration: Based on laboratory studies showing thatUV rays cause retinal damage in rats, scientists believe that exposure to UV rays contributes to the degeneration of eyesight which occurs naturally with ageing. How UVR Impacts the Eye The various tissue layers of the eye absorb the wavebands of UVR to different extents. The longer the wavelength, the deeper the penetration of ocular tissue. Of the radiation from sunlight, UV-B has the greatest impact on the eye. Overexposure can result in photokeratitis or, in rare cases, solar maculopathy. Studies show that chronic exposure to UV-B can also cause cortical cataracts. UV-A is considered a greater threat to produce skin cancer than damage the eye. While the ozone layer filters UV-C from the sun, a welders arc can generate toxic dosages of this potent waveband. Since UV-C is the shortest waveband of the ultraviolet spectrum, the corneal epithelium will absorb it. A welders flash burn therefore will cause a punctate epitheliopathy. Environmental factors and UV exposure The level of UV radiation varies due to a range of environmental factors,including: * Time of day: UV radiation levels are highest when the sun is higher in the sky (in the middle of the day, between 10am and 2pm). * Geographic location: UV radiation levels increase with increasing proximity to the equator, and increasing altitude. * Cloud cover: UV radiation levels are higher when there is no cloud cover, although UV radiation from the sun is present even on cloudy days. Features of the surrounding landscape: As UV radiation from the sun is reflected more or less effectively by some surfaces than others, exposure to UV radiation is also influenced by features of the surrounding landscape. Snow is a particularly reflective surface, and as much as 80% of UV radiation will be reflected back (compared to about 10% for water and grass). Dry beach sand reflects about 15% of UV radiat ion, while the foam in sea water reflects 25% of UV radiation. * Ozone protection: A layer of ozone forms a protective layer around the earth and blocks much of the sun’s harmful rays, including much UV radiation. Ozone levels vary between places and times of the day. The origin of UV protection Most of the UV protection comes from the lenses of UV protection sunglasses. Special coatings on the lenses material during manufacturing are the origin of UV protection. The exact lens coating is named UV treatment, which adds this capability to regular lenses. Always select UV protection sunglasses with labels specifying UV absorption up to 400nm, which is equivalent to 100% UV absorption. Color, style and cost have no direct help in offering sunlight protection. Many people would think that lens color is closely related to the degree of UV protection the lenses can offer. A classical example is dark sunglasses which had dominated the sun wear industry for many years. In fact, lens darkness does not determine directly the UV filtration ability. It is the lens material and additive coating that matters. Measuring Ultraviolet Rays In the United States, the risk for UV exposure is measured using the UV Index. Developed by the NWS and EPA, the UV Index predicts each days ultraviolet radiation levels on a simple 1 to 11+ scale. In addition to publishing the UV Index daily, the EPA also issues a UV Alert when the level of solar UV radiation that day is expected to be unusually high. UV Protection Recommendations| UV Index| Risk Level| Recommendations| 2 or less| Low| 1. Wear sunglasses. 2. If you burn easily, use sunscreen with an SUN PROTECTION FACTOR of 15+. | 3 5| Moderate| 1. Wear sunglasses. 2. Cover up and use sunscreen. 3. Stay in the shade near midday, when the sun is strongest. | 6 7| High| 1. Wear a hat and sunglasses. 2. Cover up and use sunscreen. 3. Reduce time in the sun between 10 a. m. and 4 p. m. | 8 10| Very high| 1. Wear a hat and sunglasses. 2. Cover up and use sunscreen. 3. Minimize sun exposure between 10 a. m. and 4 p. m. | 11+| Extreme| 1. Wear a hat and sunglasses. 2. Apply sunscreen (SPF 15+) liberally every two hours. 3. Try to avoid sun exposure between 10 a. m. and 4 p. m. | | How do you protect your eyes from UV radiation? Protecting the eyes from UV radiation from the sun is the only way to reduce the risk of eye damage. Staying out of the sun at all times is impossible, so it is important that you know how to protect your eyes when they are exposed to sunlight, and about the times at which the suns rays are most dangerous. Steps for protecting against exposure to UV radiation from the sun include: Wear sunglasses when exposed to sunlight Every time an individual goes out in sunlight, they shouldwear sunglasses that meet the Australian standards. Sunglasses provide a barrier between UV radiation and the eyes,thus preventing the harmful effects of UV radiation. The Australian Cancer Council recommends that individuals wear sunglasses with wrap-around (i. e. side) protection complying with Australian Standard AS/ANZ 1067:2003 (these standards outline how manufacturers should make sunglasses and which materials they should use). Sunglasses which meet the Australian Standard will be labelled with AS/ANZ 1607:2003 and a category number. In addition, the lenses of the sunglasses should offer a high level of UV protection, and be labelled UV400, or EPF9 or 10. Wear a broad-brimmed hat when exposed to sunlight A hat with a broad brim offers better protection than a cap, as it also blocks sunlight from the side and back. Such a hat can effectively block about 40% of UV rays from reaching the eye. It not only protects the eyes from exposure to sunlight, but also the ear, neck and face. Exposureat these sitescan increase the risk of cancer. Avoid exposure to sunlight as much as possible, particularly in the middle of the day Levels of UV radiation in sunlight are highest in the middle of the day (10am to 2pm), and thus exposure to sunlight is most dangerous at this time. Limit your exposure to sunlight at this time by staying indoors, wearing protective clothing or using shaded areas. Sit or walk in the shade The shade provided by trees and canopies does not offer full protection against UV radiation, but staying out of full sunlight does offer considerable protection against UV rays. Seek shady areas when outside, particularly when outside for extended periods or in the middle of the day. Avoid indoor sun tanning lamps Indoor tanning lamps emit UV radiation and can cause damage to the eyes and skin. Avoid indoor tanning if you wish to protect your eyes from their damaging effects. It is also important to realise that childrens eyes are susceptible to damage from UV exposure (even though this damage may not produce symptoms until they reach adulthood). In order to protect childrens eyes, parents and guardians should provide children with appropriate protective eyewear and a broad-brimmed hat, and limit their exposure to unlight, particularly in the middle of the day. When to Wear Sunglasses? Wear sunglasses outdoors, particularly in the following circumstances: * During summer: The level of UVR at noon in summer can be more than three times as high as in winter. More importantly, the levels of UVB, the type of UVR that causes the most damage, can be as much as ten times higher (which is why sunburn takes such a short time in summer). * Around noon: (1PM during daylight saving). Seventy percent of the harmful UVB radiation that is received each day occurs within three hours either side of this time. On the beach or boating: There are usually few buildings or structures to block the sun or sky, so people are exposed to direct and scattered radiation from the whole sky as well as reflections from water. * Skiing at high altitude: Solar UVR increases with altitude and at 2000 metres (typical of Australian ski fields) can be as much as thirty percent higher than at sea level. The high reflectivity of snow worsens the problem, so that the UVR dose to the eye can be quite large. Consequently, good eye protection while skiing is very important. Materials and coatings of sunglass lenses Currently, there is a wide variety of materials for sunglass lenses. Thanks to the advancements in the lens technology, different people can now choose lenses that cater individual needs. In general, sunglass lenses are made of either plastic or glass. Plastic lenses are lightweight and come in different tints. Plastic sunglass lenses can block 80% of UV rays and thus provide good protection from sunlight. While offering excellent optical quality, glass lenses are more susceptible to scratches. High index lenses High index lenses are made of the material of high index plastic. This kind of lenses can block out 100% harmful UV rays in the sunlight. In regular, high index lenses are applied with reflective coating. This is because the high index feature also increases lens reflection on the surface. Due to the valuable optical feature of this material, high-index lenses are thinner and thinner than regular plastic lenses. Typically, lenses made of a high-index plastic can be 50% thinner than traditional plastic lenses. Patients with a severe refractive error are perfect target users. Polycarbonate lenses Polycarbonate lenses are one of the most common types of sunglass lenses. Besides features such as lightweight and shatter-resistance, polycarbonate lenses provide natural 100% UV protection. These lenses are perfect for active adults and children. Sunglasses using polycarbonate lenses can offer incomparable eye protection and UV protection. Photochromic lenses Photochromic lenses can provide appropriate lens darkness according to the surrounding environment. This type of lens always flatters people who need to frequently alternate between indoor and outdoor environments. Without the availability of photochromic glasses, vision impaired patients need to remove sunglasses and change to prescription eyeglasses when they move indoors, or vice versa. Polarized lenses Polarized lenses are specially designed for outdoor wear. These lenses can greatly reduce glare by blocking light reflection on a flat surface. Regular participants of outdoor activities including driving, golfing and skiing can significantly benefit from polarized lenses. With the help of polarized sunglasses, the wearers will nearly be free from annoying glare. Aspheric lenses Aspheric lenses are particularly suitable for people with a heavy prescription. With an evenly distributed thickness, this type of lenses will not bring an unwanted look because of excessively thick lenses. These lenses have different curves and are able to reduce or eliminate spherical aberrations. And they also help reduce the distortion of the wearer’s eyes. Scratch-resistant coating In addition to different lens materials, there are still types of coatings. In order to avoid scratches, sunglass lenses can be treated with a scratch resistant coating (SRC), which is usually included in polycarbonate and high index lenses by default. This lens coating is especially helpful for mischievous kids who may frequently drop the glasses. Anti-reflective coating Another common coating is anti-reflective coating (ARC), which is applied in some lenses in order to reduce reflective rays. While eliminating unwanted glare during outdoor activities, lenses with this type of coating are more likely to scratch. Actually, these two types of coatings are mutually exclusive, which means one specific lens cannot have both of them. Lens tints Lens tint is another common issue. With various tint options, sunglass wearers can choose their favoritecolor in order to get distinctive looking. However, only plastic lenses can effectively and uniformly absorb tints. In contrast to high index lenses, polycarbonate lenses are harder to tint. Reference http://www. mydr. com. au/skin-hair/eyes-in-the-sun

Pride and Honour- Mercutio and Tybalt Essay Example

Pride and Honour Pride and Honour- Mercutio and Tybalt Paper Pride and Honour- Mercutio and Tybalt Paper Essay Topic: Romeo and Juliet The play I am referring to is the romantic tragedy written by William Shakespeare in the 16th century, called ‘Romeo and Juliet’. The film was then interpreted again the 1990’s by a director called Baz Luhrmann. The key characters in this story are Romeo, one of the central protagonists; Juliet is the other main character. There is Mercutio who is Romeo’s best friend and finally Tybalt a character who is an enemy to most, and always wanting a fight. The basic outline of the story is: Romeo is part of the Montague house and Juliet is part of the Capulet house, in the play these two families have an ancient and on-going feud between them. The setting is in Verona, Italy where peace does not last for long. Romeo is faced with unrequited love between himself and Rosaline, part of the Capulet house. Then Mercutio takes Romeo and a few other friends to a ball at the Capulet mansion so Mercutio can prove that Rosaline isn’t the only girl ‘available’ to Romeo. Incidentally at the party Romeo meets Juliet and falls in love with her a first sight. A short while later Romeo and Juliet get married by a priest called Friar Laurence. After the wedding Tybalt is seen provoking the Montagues and insisting to start a fight. Eventually Mercutio get stabbed and Romeo pursues his best friend’s murderer, in revenge Tybalt is killed brutally by Romeo. Next the police sentence Romeo to banishment from ‘Verona walls’. Meanwhile Juliet is forced into a fixed marriage with a famous, rich lord called Paris. This love is again unrequited, with Juliet having no interest in him. Consequently Juliet goes to Friar Laurence and he gives her a potion to make her look dead on the day of the marriage so when Juliet wakes up she can run away with Romeo. The fatal flaw in this story is when Romeo finds Juliet looking dead he commits suicide and when she wakes up to find her lover killed she then slaughters herself. After hearing from the tragedies from both families the Capulet and Montague house end the feud and rivalry and become friendlier with each other. The story first starts with the Montague and Capulet houses having an open street brawl. Luhrmann chooses a petrol station for this encounter to create more atmosphere. We first meet Tybalt Capulet at the apocalyptic petrol station fight interpreted by Baz Luhrmann in the opening scene. The audience first witnesses him when he steps out of the Capulet car and the camera zooms in on his feet, putting out a cigarette. This shot demonstrates that Tybalt is a defensive and territorial character. Also this could show his superiority and protectiveness for the Capulet family. Additionally the cigarette being put out could signalise the Montague family possibly loosing the brawl by being crushed and the ‘light would have gone’. Tybalt is also represented as having an aggressive and violent persona by William Shakespeare in the opening scene. This is shown when Tybalt says ‘Peace, peace I hate the word’. Firstly when he repeats ‘peace’ this shows that he is mocking the expression. Secondly Tybalt emphasises the word ‘hate’ this illustrates his vented anger and frustration towards the Montague family. In his eyes the idea to end the rivalry is an insult and a disgrace to him. When Tybalt says this line he is refuelling the family feud. Tybalts general tone towards the Montague family is very icy and silky also he purposely mocks a lot of phrases made by the opposing family, this shows; he is not genuine and usually sarcastic. Tybalt dresses very dignified and superior, when the audience first sees him in the opening scene. Furthermore he is always seen (apart from one scene in which he dies), wearing a bullet proof jacket. This could show that he is all the time ready for a fight and never vulnerable. To back this point up Tybalt is constantly carrying around two pistols with the Capulet logo on them. Curiously he is seen wearing a vest with Jesus printed on the front during the opening fight. This might suggest that the never-ending family feud between the Capulet and Montague families could be because of a religious reason. Tybalt actions and movements give him he nick name ‘Prince of Cats’. This is supposedly so because he is very agile and swift like a cat. His activities are silkily and smooth and he also has a very accurate aim, in the street brawl Tybalt does not stumble or fall over at all. The next time the audience sees Tybalt is at the Capulet ball which Mercutio ‘smuggles’ Romeo and some friends into. Tybalt’s feelings during and after the ball are very strong towards the Montagues as he sees Romeo showing affection toward Juliet when they first meet. This is clear when he says ‘that villain Romeo’, which suggests that every member of the Montague family is seen as an enemy and foe without even knowing him personally. The phrase ‘don’t judge and book by its cover’ couldn’t be more evident during this line. Tybalt instantly assumes that Romeo is up to no good and a mischief maker when he sees the connection between Romeo and Juliet. Again during the Capulet ball Tybalt has the need to exert his anger and frustration about the central protagonists ‘wrong-doings ‘at he party by complaining to his uncle ‘Capulet’ the head of the family. He adamantly rejects Tybalts plea to start an open fight. Following this Tybalt becomes even more aggravated by this and tries to go out individually to fight the Montagues, without thinking about the possible consequences. In Act 3 Scene 1 it brings and end to Tybalt’s ‘reign of terror’ during the play. The setting of the corruption takes place on Verona beach when Tybalt and a few others approach the Montague’s looking to cause a scene and a fight. Luhrmann presents this encounter by playing sinister and menacing music to introduce the Capulets; this would give the audience the impression that there will be some sort of disagreement. The music is foreshadowing the epic brawl that is going too happened between the two houses. After the Capulets enter, the surrounding public is scared a frightened with an atmosphere of silence and quietness takes over the beach. It is obvious to see that society is afraid of the family feud and prospect of Tybalt starting a fight. Then Tybalt insults Mercutio by saying ‘thou art consort with Romeo’. Mercutio takes this the wrong way and thinks he possibly could have meant do you ‘homosexually like’ Romeo? Mercutio clashes with him the fight has started. Luhrmann uses dramatic and loud music to portray this melee. Also there are handheld camera shots of the two foes, showing the viewers the characters reactions and facial expressions. After Tybalt and Mercutio have thrown their insults at each other, Romeo pulls up in his car and tries to resolve the problem by shaking hands, but instead Tybalt rejects this offer and insists to fight with him. This action really reflects Tybalt’s overall personality; he is always ready to fight and is an aggressive and destructive character. But contrastingly he purposely removes his bullet proof vest to show he is ready for a fight to the death, additionally when Tybalt removes his vest it shows that he is expecting to win the fight. Lastly Tybalt’s friend Abra empties all of Tybalt’s bullets except for one which confirms that one person will die in the fight. Luhrmann really creates ambience in this scene by using the weather to portray the atmosphere and feeling of the characters. Firstly when Mercutio and Tybalt clash the weather suddenly become stormy and wind with thunder and lightning in the sky. This technique used is pathetic fallacy and gives the audience a huge insight into the character feelings. Such as Tybalt is feeling satisfied because he has got the exact reaction out of Mercutio as he wanted, he intended to agitate him and drive him on argue and clash against him. Next Tybalt fatally stabs Mercutio leading to his death, and in revenge Romeo peruses his friend’s murderer with vigorous action. In this bid of vengeance from Romeo he wildly and violently chases Tybalt who now looks life the coward as he is hunted down by Romeo. He seems scared and worried for his life, as if sub-consciously knowing that he has gone too far. Following on there is a short street battle, until Romeo finds a Capulet gun and shoots Tybalt many times before falling into a fountain underneath the Friar Laurence’s Church. Throughout the film Luhrmann uses all different types of imagery. He uses mainly fire and water imagery all through the movie. Water Imagery is often used or plays some part in a characters life in this play. Tybalt is seen falling into water when he dies, Romeo and Juliet’s first camera shots we either near or in water. Also fire imagery is portrayed after the opening scene after being a representation of the family feud. Fire destroys are consumed which is the similar connection with the on-going family rivalry. But water extinguishes fire, which could suggest that the deaths of Romeo, Juliet, Tybalt and Mercutio collectively put out the fire therefore dousing out the family feud. Mercutio is a character who can be described as polarised, two faced or multi-faceted. He has a very changeable and suddenly adaptable personality could change rather randomly. The two main ‘faces’ of Mercutio are: eccentric, flamboyant, playful and fun but he can become pensive, melancholy and easily frustrated. He is introduced by again the camera showing a close-up of his feet first before any part of his body. This is the first similarity between Tybalt that Luhrmann recognises. This shot could show that Mercutio is also protective, defence and territorial. Baz Luhrmann interprets the character of Mercutio as unconventional, bizarre and possibly homosexual in his actions. When the audience first see Mercutio in Act 1 Scene 5, just before the Capulet ball, he is dressed as a girl and uses a very high pitched voice, when he sings a song to try and cheers up Romeo from his heartbreak with Rosaline. The costume he wears matches that of his personality by being peculiar and strangely different. Also the director understands the character to be homosexually attracted towards Romeo. This is backed up by the way he talks nimbly, politely and lightly to Romeo. Another trait of Mercutio is that he enjoys being the centre of attention and ‘centre stage’. This is backed up because during the Capulet ball Mercutio is seen numerous times dancing and singing solo on the stage. At the first glimpse of the party Romeo is having a hallucination and in his ‘dream’ he saw Mercutio singing ‘Young hearts Run Free’, with him also being the main act on the stage. This choice of song strongly reflects Mercutio’s ‘happy’ side. The lyrics of the song is about someone who does what ever he/she wants when ever they like, which is very alike to Mercutio’s personality as he does not usually follow anyone else’s lead and mainly decides to do what he wants. Also the music is loud and blaring again portraying Mercutio’s persona. The final part of the story that Mercutio plays a major piece in is Act 3 Scene 1 in which he dramatically dies. The significance of his words before he dies illustrates that he could have been upset with the Montagues before he died. Additionally when Mercutio says ‘A plague o both your houses’, this suggests that Mercutio is exclaiming that he is cursing both the Montague and Capulet houses, and blatantly accusing them of causing his death. Mercutio is also fully aware that the family feud has claimed yet another life. Hence he has unintentionally sacrificed himself, in another opposing family brawl. This portrays his pride because in theory it is Mercutio’s own fault that he was murdered, for interfering when he wasn’t needed. He irritated and antagonised Tybalt consequently leading to his own downfall. Moreover this could be interpreted differently by stating that Mercutio was protecting himself and Romeo, from Tybalt but it was Romeo’s fault for not defending him. Lastly Mercutio says ‘A scratch, A scratch’ after he has been fatally stabbed. This proves that de does not want the recognition or attention for his terminal injury. Mercutio believes that he should not show his discomfort, distress, or worry as he feared he could be called a coward. After this is takes his late few steps and struggles onto Verona Beach and dies. In Mercutio’s final scene he is wearing a white shirt, this could indicate that he was innocent in this battle, as white is the colour of purity. Finally with Mercutio dying on the beach the sand could show that the brawl that had just happened could have been a ‘western showdown’ with the windy conditions, loud dramatic music and desert like surroundings. The water imagery used in Mercutio’s death is before the Capulets come to the beach, he is shooting into the water angry because of Romeo’s mystery towards them. His friend Benvolio insists that they leave otherwise they ‘will not escape a brawl’ as there is a lot of tension and anxiety between the opposing families. Also Mercutio dies on the beach which is near water, again showing the water imagery presented in this film. It is obvious to say now that water imagery is a symbol or foreshadows death. Finally to sum this essay up the characters Tybalt and Mercutio are portrayed and illustrated as slightly contrasting personalities by William Shakespeare and Baz Luhrmann. There are many similarities and difference between them, but overall in the story they are both represented as very proud and honourable characters, no matter how extreme and bizarre, every story must have some sort of entertainment.

Free Essays on The Things They Carried

In the short story â€Å"The Things They Carried† Tim O’Brien faces Jimmy Cross with the problem of surviving while fighting in Vietnam. While trying to maintain his sanity, Jimmy struggles between his old self and the person he has to become. Jimmy has to make some difficult decisions while in his tour, and most of them come to his attention after his friend Ted Lavender is killed. Jimmy’s main struggle in dealing with his friends death is to figure out a way he can become a better leader. He wants to lead his troop with confidence and preciseness. Before his friend’s death, Jimmy had constructed a bulwark to separate him from the rest of the troop. Jimmy was in his own world, mainly back in New Jersey with Martha, but sometimes in a fantasy world where nothing felt real and he would do amazing things like fly over Vietnam waving the whole madness goodbye. His misconception of fantasy and reality is one of the first things that he changes about himself in order to become a better leader. Making this decision was near impossible, the pictures that he had become inured to seeing everyday were put to flame and Martha was no longer in his thoughts. By burning those pictures he not only breaks free from the fantasy world, but also of Martha. She was a girl back home who he had loved dearly, and had remained in contact with throughout the war. His infatuation with Martha was not a sexual one, but one that had something much greater weight towards his survival. He did not think about Martha day in and day out because she was his only true love of the world; he merely needed something to occupy his mind with. He needed something to keep his thoughts away from the horrible tragedies going on around him. He was trying to maintain his hope. Martha gave him a goal, something to shoot for, a reason not to give up. â€Å"So easy, really. Go limp and tumble to the ground and let the muscles unwind and no... Free Essays on The Things They Carried Free Essays on The Things They Carried In Tim O’Brien’s novel, The Things They Carried, numerous themes are illustrated by the author. Through the portrayal of a number of characters, Tim O’Brien suggests that to adapt to Vietnam is not always more difficult than to revert back to the lives they once knew. Correspondingly the theme of change is omnipresent throughout the novel, specifically in the depiction of numerous characters. Tim O’Brien is drafted one month after graduating from Macalester College to fight a war he hated. Tim O’Brien believed he was above the war, and as a result pursued the alternative of escaping across the border to Canada. This understandable act is what Tim O’Brien considers an embarrassment to himself, and to others. When Tim O’Brien finds accommodation on the border to Canada, he meets Elroy Berdahl who eventually influences Tim O’Brien, to change. Elroy Berdahl acts as a mentor to Tim, a figure that remains detached in the sense that he must provide enough support and understanding without being attached to the results. At the rear of the boat Elroy Berdahl pretended not to notice...I realized that Canada had become a pitiful fantasy. Silly and hopeless. It was no longer a possibility. Right then, with the shore so close, I understood That I would not do what I should do. I would not swim away from my hometown and my country and my life. I would not be brave. That old image of myself as a hero, as a man of conscience and courage, all that was just a threadbare pipe dream. (O’Brien 59,60) Tim O’Brien’s epiphany so close to the Canadian shore, represents the change he went through in the 6 days he was with Elroy Berdahl. Tim O’Brien’s whole life appeared before him and out of cowardice, he went to war. Rat Kiley is the platoon medic who eventually loses his mind in the field. Rat Kiley’s metamorphosis occurs when the platoon switches to a routine of night movement Kalil 2 for 2 weeks. Rat is una... Free Essays on The Things They Carried All too often, literature is misunderstood by a reader due to the simple fact that he or she has no idea what happened in the author’s life to cause him or her to write a particular literary piece and what the author is trying to pass on to the reader. There are many factors that affect the way an author writes his or her literature including experiences that took place in his or her life, occurrences around the world, and values and beliefs he or she has. In order to understand a text, the reader must first have an understanding of the author. By this, I mean that the reader must seek to identify with the author and try to read the text as the author intended. This involves the reader learning some things about the author and determining what assumptions the author made about the reader’s knowledge, beliefs, and previous literary experiences. Peter Rabinowitz, a literary strategist, referred to this sort of perspective as â€Å"authorial† reading and encour aged this view vehemently. As we read a piece of literature, we will try our best to read as â€Å"authorial readers† and relate the author and his world to what he or she wants me to attain. An author named Tim O’Brien wrote about some of the events that took place in the Vietnam War. In his short story, â€Å"The Things They Carried,† O’Brien wrote a sort of autofiction about some of his accounts in the war. This is referred to as an autofiction because it is a story about true occurrences in his life with some fictional incidents intertwined into the story, hence an autobiographical fiction. In order to understand his story, we are going to learn some things about his background and his experiences in the war that influenced his literary style and also try to figure out how we, the readers, are supposed to read this particular text. In other words, we will attempt to become the â€Å"authorial readers† that we talked about earlier in order to better understand his ... Free Essays on The Things They Carried Spilling Your Heart Through a Pen Tim O’Brien utilizes the autobiographical fallacy to vent a guilty war clogged conscience. Since the author is linked to the narrator, the reader must question the factual truths of The Things The Carried. The book is dedicated to Cross, Norman Bowker, Rat Kiley, Mitchell Sanders, Henry Dobbins, and Kiowa. However, O’Brien states that all the accounts, besides the narrator being a 43-year-old veteran, are fictional. So, the speaker is the author, but his stories cannot be believed as truth. Even though the stories of the narrator’s friends are fiction, the narrator stresses that the realism of these characters is not important. Tim O’Brien is linking himself to the narrator not for the purpose of making the stories more believable. According to the writer, â€Å"Story-truth is truer sometimes than happening-truth.† (179) When a person reads the truer fictional stories, while believing the author is the narrator, it makes one â€Å"†¦fe el what [the narrator] felt.† (179) Tim O’Brien is using the autobiographical fallacy to vent his negative memories in the hope that the reader can relate or sympathize. The narrator strongly opposes the Vietnam War. Internal conflict arises when the draft picks the Tim to fight in the war. He travels toward Canada to avoid Vietnam, but feels â€Å"†¦ashamed of my conscience, ashamed to be doing the right thing.† (52) The reader knows that this particular story is not factual, because the narrator is tormented by images of people from the past and future (i.e. Abe Lincoln and Huck Finn). Many details of the narrator’s trip to Canada are bogus. The narrator goes to the war, survives, and states that, â€Å"†¦it’s not a happy ending. I was a coward. I went to the war.† (61) These words, coupled with Tim O’Brien’s linkage to the narrator, force the reader to understand the author’s guilty conscience. The narrator relays many stories in w... Free Essays on The Things They Carried In the short story â€Å"The Things They Carried† Tim O’Brien faces Jimmy Cross with the problem of surviving while fighting in Vietnam. While trying to maintain his sanity, Jimmy struggles between his old self and the person he has to become. Jimmy has to make some difficult decisions while in his tour, and most of them come to his attention after his friend Ted Lavender is killed. Jimmy’s main struggle in dealing with his friends death is to figure out a way he can become a better leader. He wants to lead his troop with confidence and preciseness. Before his friend’s death, Jimmy had constructed a bulwark to separate him from the rest of the troop. Jimmy was in his own world, mainly back in New Jersey with Martha, but sometimes in a fantasy world where nothing felt real and he would do amazing things like fly over Vietnam waving the whole madness goodbye. His misconception of fantasy and reality is one of the first things that he changes about himself in order to become a better leader. Making this decision was near impossible, the pictures that he had become inured to seeing everyday were put to flame and Martha was no longer in his thoughts. By burning those pictures he not only breaks free from the fantasy world, but also of Martha. She was a girl back home who he had loved dearly, and had remained in contact with throughout the war. His infatuation with Martha was not a sexual one, but one that had something much greater weight towards his survival. He did not think about Martha day in and day out because she was his only true love of the world; he merely needed something to occupy his mind with. He needed something to keep his thoughts away from the horrible tragedies going on around him. He was trying to maintain his hope. Martha gave him a goal, something to shoot for, a reason not to give up. â€Å"So easy, really. Go limp and tumble to the ground and let the muscles unwind and no... Free Essays on The Things They Carried Tim O’Brien Throughout history, every war has great stories that need to be heard. For the Vietnam War those great stories are captured in Tim O’Brien’s story â€Å"The things they carried†. Tim O’Brien was one of the most influential and talented writers of his time, and in his stories he unveils the truth and the facts of war and tells the readers that war is not fun and games it is serious business. Tim O’Brien was born in a small town in Austin Minnesota on October 1,1946.He went to Macalester College and graduated in 1968 with a BA in political science. Though O’Brien was against the war in Vietnam he as forced to enter the armed forces soon after he graduated. After O’Brien got out of Vietnam he went to Harvard University. He eventually left Harvard to become a newspaper reporter which led the way to his brilliantly wrote novels. Besides â€Å"The Things They Carried,† O’Brien wrote many other dazzling novels. Some of those novels are â€Å"If I Die In Combat Zone†, â€Å" Going After Cacciato,† and his most recent novel â€Å"In the Lake of the Woods†(Tim O’Brien’s Biography). In these novels, O’Brien discusses one issue that leads to a discussion of seemingly opposite issues. His novel â€Å"If I Die In Combat Zone† was a memoir of his Vietnam Tour and he describes his trip Vietnam back to Minnesota. In this novel, he emphasizes how casually death can come by describing the period of relative relief after a successful ambush. He says how the soldier may feel relaxed but that fear that death can come is still imbedded in their brain. In his novel â€Å" Going After Cacciato† he begins the story with a list of the dead soldiers in the platoon and has the protagonist of the story working on the order of the list throughout the novel. His intent in this novel was to let the reader make judgments about the morality of the war. He did this by showing the reactions of the soldiers and the innocent victims of the wa... Free Essays on The Things They Carried How does death affect the behavior of people? Although death affects everyone’s behavior differently, knowledge of one’s imminent death is a main force behind behavioral changes. This knowledge causes emotions that motivate people to look for changes, that make them have to adjust. It makes them find different ways to cope with war. This is the reason that causes the characters in a book called, The Things They Carried, by Tim O’Brien to have to change due to their situation. They are in the Vietnam war and the horror of death is always hanging over their heads. They have to find ways to cope with that incomparable fright. Their knowledge of death and its closeness causes the men in the story to alter their behavior by modifying emotions to relieve guilt, by exhibiting different actions to ease anxiety, and for some by just losing humanity thoroughly to excuse their actions. Guilt is a very strong emotion, and it demands adjustment very rapidly. Guilt makes a person regret how they ignored their values, and ideas, and the demand for adjustment comes from wanting to not repeat the misjudgment of their actions. Some try to substitute the guilt with other emotions, for example, some make jokes. Azar, for instance made fun of a little girl whose whole family had just died, â€Å"..., Azar mocked the girl’s dancing. He did funny jumps and spins. He put his palms of his hands against his ears, and danced sideways for a while, and then backwards, and then did an erotic thing with his hips†(pg.136). For him, the situation grows lighter with laughter. Even though he knows nothing is funny about the situation, he trys to replace the guilt with humor. He even went as far as to make fun of someone’s death, â€Å" â€Å" A classic case,† Azar was saying. â€Å" Biting the dirt, so to speak, that tells the story.† † ( pg.168). He makes jokes, he knows its not funny, but he makes jokes. He makes jokes not for others, b... Free Essays on The Things They Carried Tim O’Brien does not actually come out and write about guilt, death, or love; he describes in vivid detail how he feels. This is how he lets the reader know his feelings, either it be love, guilt, or death. Through his details the reader differentiates Tim O’Brien’s thoughts. As the reader understands O’Brien’s writing in the finial chapter, â€Å"The Lives of the Dead,† he or she finds that guilt, death, and love are all brought together by this one nine year old girl, Linda. In many ways, he describes her as, the love of his life. This was no â€Å"crush or childhood infatuation,†(228,4) as he put it, but â€Å"as deep and rich as love could ever get,†(228,4) like the complexities of mature adult love, and maybe more. In the same way he depicts his love for Linda, he portrays his guilt in the same situation. O’Brien feels helpless as that of a little fourth grader. The little boy who just stood there as the bully picked on the girl he felt something for, but had no real way of showing it. As he describes it â€Å"I stood off to the side, just a spectator, wishing I could do things I couldn’t do†(223,2) O’Brien does not come out and say he felt guilty for doing nothing, but expresses it in so many words, that of his feelings. Now love and guilt are a easier topic to understand, but when it come to death, one may find it hard to understand because fighting in a war is not something everyone has the privilege to participate in, and in war, death is a common aspect. With O’Brien’s detail, the reader can see how, in his situation it would be hard to let a person, one feels so much for go. Too feel that one loves someone so much, but can’t tell him or her. In ways he describes it as â€Å"sitting there, wanting to find some way to let her know how I felt, but instead of doing so, I sat there with my mouth shut†(229,2,4) Feeling guilty for not speaking and standing up for that same person, then to find you will never... Free Essays on The Things They Carried THE THINGS THEY CARRIED I don’t believe that O'Brien is a coward for going to war, but the opposite, that he would be a coward for not going to war. I think the reason why he was going to go to Canada was because he doesn't believe in the cause and he thinks he is too talented a student to be forced into battle. Ultimately, he makes the decision to join the army because of what others will think of him, which is not the best reason why someone should go to war, but this shows he’s not a coward and he wouldn’t run away from his country. In "On the Rainy River," O'Brien thinks of his family, what will they think of him (past, present, future) if he doesn't join the war and he doesn't fight to defend his country. Also if he abandons the country, he will never be able to see them again. When O'Brien is fishing with the old man and he "sees" everyone he has ever known or will ever know "judging" him on his decision, he thinks that he is too much of a coward to go against tradition and go to Canada, but that is the opposite, he would be coward if he went to Canada. He is afraid of his family being ashamed or embarrassed by his flight, despite the fact that he truly seems to believe in his flight. O’Brien would not only let down his family and friends but the whole country. The U.S. needed help from the citizens they chose in the draft to go to Vietnam and help defend there fellow man and country, it doesn’t matter if you don’t believe in the war, you would make more of a difference in the world going to war then skipping out and going to another country. Also in this novel, we can notice that O’Brien does care what people think of him, he would be far more respected if he went to war, then if he didn’t. Also if he died in war, he would have died for our country which he has lived in his whole life. O’Brien believes he is a coward because he is going against his moral convictions (going to war). But that does no... Free Essays on The Things They Carried â€Å"The Things They Carried† is a short story by author Tim O’Brien. It is a fictional account of an American officer, Lieutenant Jimmy Cross, and his soldiers serving in Vietnam. The story begins with a description of the equipment the men are required or chose to carry with them as they patrol Vietnam. Interwoven in the story amidst the descriptions of the men’s possessions, fears, attitudes, is the story of how Ted Lavender, one of the men, dies. Jimmy is constantly daydreaming about a girl he loves, who does not love him. The platoon is ordered to go destroy a tunnel system near a village in Than Khe. After the tunnel was cleared, Tom Lavender is shot in the head while returning to the platoon after relieving himself. The central idea of the story is people who neglect their responsibilities often need to experience the results of their failure in order to change. The main character in this story is Lieutenant Jimmy Cross, who is a 22-year-old Army officer from New Jersey. He believes that he should not be leading his men. â€Å"†¦He could not bring himself to worry about matters of security. He was beyond that. He was just a kid at war, in love.† Jimmy is in love with Martha, a girl back home. He carries her letters and a stone she sent him for good luck and he often daydreams to escape the reality of war. â€Å"He carried the pebble in his mouth, turning it with his tongue, tasting the sea salts and moisture.† and â€Å"†¦but then he would slip away into daydreams, just pretending, walking barefoot along the Jersey shore, with Martha carrying nothing.† Jimmy also carries the weight of command and the responsibility for his men’s lives. After one of his men dies the author writes this. â€Å"Lieutenant Cross felt the pain. He blamed himself.† There are two main supporting characters, Martha and Te d Lavender. Martha is a junior a Mount Sebastian College in New Jersey. The lieutenant dated her a few times before he left for V... Free Essays on The Things They Carried The Things They Carried In, The Things They Carried, Tim O’Brien drifts away from the trendy war novel in which the author describes actions in an attempt to place the reader in the war. Instead, he focuses on the thoughts of the soldiers, the inner feelings, and small personal nuances in an attempt to place the reader in the men. In addition, he employs the stylistic technique of specific, conscious detail selection and utilizes connotative diction, allowing him to create a new literary art form. The splendor of the novel is in O’Brien’s ability to convey a multitude of ideas in so few pages, which he displays through and ensemble of motifs. One such motif, the â€Å"heart of darkness,† shows how the smoke from the war, both figuratively and literally, blackens the soldiers, burning their hearts to atramentous ash. O’Brien makes apparent the â€Å"heart of darkness† motif in Norman Bowker as he becomes hardened during his sojourn in Vietnam. Norman Bowker, describe d as â€Å"a very gentle person† (13), is inherently very good-natured. However, he â€Å"carried a thumb†¦dark brown, rubbery to the touch†¦cut from a VC corpse† (13). This image evokes a picture of a hard-mannered, emotionally devoid soldier, carrying a severed finger as a trophy, proud of his kill. The ardent imagery describing Bowker’s darkening indicates a psychological and emotional change. The vision of the callow corpse â€Å"badly burned, flies in its mouth† (13) sputters through Bowker, smoldering his soul. O’Brien states that the VC from Delaney 2 whom Bowker takes the thumb is â€Å"just a boy† (13), giving the image of an unfledged person who should not be subjected to the horrors of war. The connotation associated with â€Å"boy† enhances the pathos one feels for the dead soldier, which in turn enunciates Bowker’s ebony heart. Just before Bowker takes his own life, he tells O’Brien in a letter, â €Å"It’s almost like I got killed over in Nam†¦Hard... Free Essays on The Things They Carried It is difficult for the young adults of our generation to grasp the intensity of the mental anguish endured while engaged in militant combat, especially when we refer to the Wars of Korea and Vietnam. Several students rarely even cover the wars in History class. To that end, it is no surprise that cinema is the primary educator on the subject. However, movies are often dramatized or overly fictional and therefore undependable. Literature is the next source, and while it is an accurate depiction, it is simply too boring for the common student. Contradictory, Tim O’brien’s portrayal through metafiction, in the story The Things They Carried offers cinematic appeal and literary precision. The combination presents an illustration of the real human emotions of soldiers in the Vietnam War. In the stories’ beginning, we met Lieutenant Jimmy Cross, a romantic, who longed for his distant love, Martha. He carried (or â€Å"humped† as O’Brien respectively put it) with him letters from her; and while they weren’t love letters he obsessed over them as if they were. In one instance, she had sent him a pebble for good luck. His mind wandered into a dream of Martha walking along a shoreline with her beautiful bare feet exposed in the purest form. He went as far as to put the pebble in his mouth to enhance the dream with the taste of sea salt. â€Å"On occasion he would yell at his men†¦to keep their eyes open, but then he would slip away into daydreams†¦walking barefoot along the Jersey shore, with Martha†¦Ã¢â‚¬ (O’Brien 75) While mentally paralyzed by one of his fits, one of his men, Ted Lavender, was shot in the head. Following the gruesome death of Ted, Lt. Cross realized his negligence as a commander. He decided to extingu ish his foolish love for Martha by burning the letters and thus alleviated his mental malfunction; he was a soldier again. This fictional microcosm of the Vietnam War claims that while the soldiers faced apprehensive dan... Free Essays on The Things They Carried The Things They Carried – Tim O’Brien This story by Tim O’Brien takes you along with the soldiers of First Lieutenant Jimmy Cross’ platoon as they â€Å"hump [†¦] up the hills and through the swamps† (388) of the jungles in Vietnam. Each man carries the weapons of his trade and the equipment to do a soldier’s deed in war. â€Å"They carried all the emotional baggage of men who might die. Grief, terror, love, longing-these were intangibles, but the intangibles had their own mass and specific gravity, they had tangible weight† (O’Brien 396). Their plight, common to most soldiers who have experienced combat, was to endure the daily stresses of combat and all its associated physical and mental fatigues culminating in a flight home on â€Å"[†¦] that big silver freedom bird [†¦];† (O’Brien 397) if you happened to be one of the fortunate ones to make it through your tour without being killed. Not so fortunate was Ted Lavender who is killed while the platoon was on a mission to â€Å"[†¦] search out and destroy the elaborate tunnel complexes in the Than Khe area south of Chu Lai† (O’Brien 391). Among the many things that the typical platoon leader carries: â€Å"[†¦] a compass, maps, code books, binoculars, and a .45-caliber pistol [†¦]† (O’Brien 388), Lieutenant Cross carried the responsibility for Lavender’s death – an intangible and immeasurable weight. This would ultimately be the greatest burden that Lieutenant Cross would carry. Lieutenant Cross felt totally responsible for Lavender’s death and vowed â€Å"[†¦] to perform his duties firmly and without negligence† (O’Brien 398). By discarding the tangible items from his beloved Martha, including her letters and the two photographs, and finally, he would dispose of his good-luck pebble; this would remove some of the emotional burden s, as if to make room for the burden of Lavender’s death. The Things They Carried captures the physical and emotion...

Financial Accounting Concepts Essay Example | Topics and Well Written Essays - 500 words

Financial Accounting Concepts - Essay Example The intangible assets lumped in one account is also listed under the non-current assets. This account may represent the patents, trademarks, reputation, skilled management or well-trained labor force of the company. It should be noted that some accountants are averse to record this type of assets unless they can be promptly valued (Brealey, Myers & Marcus, 1995). The liability section of the balance sheet, along with the shareholders' equity, shows the financial resources utilized for the procurement of assets (Brealey, Myers & Marcus, 1995). Similar to assets, liabilities are also classified into current and non-current liabilities, obligations which are due in the short-term and long-term, respectively. Non-current liability accounts of WMT in the balance sheet include long-term debt and other non-current liabilities, which represent the WMT's loans from banks and investors which are not immediately due. Furthermore, deferred income tax is accounted for in the balance sheet. As the name suggests, this is the outstanding income tax due which will have to be paid to the government. This section also includes the account for minority interest which is the liability of the company to investors with non-controlling stake or interest over the company. On WMT's balance sheet as at end-2004 shown in MSN Money, only the commo

The Prime of Miss Jean Brodie Analysis Term Paper

The Prime of Miss Jean Brodie Analysis - Term Paper Example This explains her divided personality (Spark 6). Miss Brodie had a group of 10 year old girls who she considered her group. They would learn things that were not necessarily in the curriculum but were worthy knowing. She chose her group members on the ground that she could put her trust in them, those whose parents could not raise complaints on what their daughters were being taught which was more irrelevant or those whose parents constituted the elite group who had too much knowledge and exposure to complain about Miss Brodie’s teaching methods and policies (Alberto and Ann 6).she also chose girls whose parents were unenlightened to be able to question her teaching policies and who believed in the high rated reputation of this school. Miss Brodie’s untrustworthiness comes out here when she gains trust from the parents and the students and later exposes them to her a lot of details of her intimate life. Miss Brodie is also negligent in that she goes out of her way to teach something like the interior decoration of the author of Winnie The Pooh, skin cleansing substances or about the love life of Charlotte Bronte which is out of the out of the curriculum she was entrusted with. Miss Brodie in one of her grammar lesson decides to tell her students about the accident of her lover. She narrates the story critically and the emotional ten year olds break into tears. When the headmistress Miss Mackay, pays the class n impromptu visit Miss Brodie manages to selfishly lure the students to say that they are crying about a moving history story from the WW1.This was a selfish lie (Spark 8). Miss Jean Brodie was narcissistic and that barred her form genuinely caring about her students and that explains her behavioral contradictory. She burns with a desire to be admired and adored by everyone; more so by the Brodie set (Spark 11) she fails in caring about her students in a healthy way but instead

Accounting Standards Essay Example for Free

Accounting Standards Essay INTRODUCTION Accounting Standards are employed to build the application of accounting practice. The actual financial position of the company can not be presented accurately and precisely with adhering to the principles and standards. Due the evolution of time, the concept has changed to suit the needs of the industry and is also continuously to changing to needs. With rapid change and development of wealth, trade and technology, there was a need to account the business transaction due to intricacy involved. Due to the mode of writing and numbers which facilitated the accounting process. It is accountants who helped in the development of economic and commerce by providing valuable services to the community. See more: Satirical essay about drugs HISTORY AND EVOLUTION OF ACCOUNTING STANDARD: Pacioli is being considered the father of the Accounting. The first double entry book-keeping was developed around 1200 B.C   in Italy followed by first book on double entry was written by Luca Pacioli in 1494. Due to the advent of Industrial Revolution around 1750, business expanded rapidly which catapulted mass transportation, invention of new products and new markets, development of capital markets and as the result, the role of accountant become inevitable to any industry. As development of trade grows, the need for professional accountants also nurtured in a fast pace. Society of Accountants was established in 1854 in Edinburg which was accorded a royal charter which recognized the profession’s role in the trade and commerce. In U.S, the first such professional society was the American Association of Public Accountants, chartered by the state of New York in 1887. Cost accounting was developed to augment the efficiency in the manufacturing Units. Management Accounting was developed to advise the business to make strategic business decisions. During 20th Century, United States has overtaken the British and become the leading industrial power in the world. The growth of industries like U.S. steel and Standard Oil demanded more classy accounting systems to keep track record of expanding business divisions within these huge business corporations.   As insiders of the industry took advantages by stock manipulations, price fixing and other questionable business practices mainly to derive benefits thereby depriving the interest of gullible investors. All the states of the U.S.A and Puerto Rico and the District of Columbia stipulates through law that an accountant should have specific educational and experience requirements and should passes an qualifying examination and will be granted a title known as Certified Public Accountants. [CPA]. Now, CPA’s have structured in to State and national societies. In United States, American Institute of Certified is the prime body representing accounting profession, which is the contemporary successor organization of the American Association of Public Accountants and the American Accounting Association organized in 1916. In United States , the Financial Accounting Standards Boards [ FASB] , an independent non-governmental organization supported by financial-reporting industry groups , is the nodal institution accountable for establishing accounting standards and rules whereas the International Accounting Standards Boards [ IASB] formulates rules and standards that are recognized and used by many nations. With fast growth of corporate activity, the need for sophisticated accounting methods has increased and accounting has witnessed many improvements in theory and techniques. The ever changing tax laws and regulations is causing change in accounting methods frequently as it is necessary to maintain homogeneous accounts for governmental statutory requirements or public scrutiny. A series of exposures pertaining to accounting firm’s failure to detect or openly challenge irregularities or fraud as in the case of World.com and Enron, when auditing finances of a number of corporations compelled Congress to establish the Public Company Accounting Oversight Board in 2002. Securities and Exchange Commission has been allocated power to appoint the above board to register and regulate accountants and firms to act as auditors. It sets standards for auditing and is responsible for reviewing audits and disciplining accountants and accounting firms.   [1] SIGNIFICANCE OF ACCOUNTING STANDARDS: Accounting standards are significant as they guarantee improved public accountability and offer effective and efficient functioning of the trade and commerce of a nation. They play a vital role for complete understanding of political, economical and social consequences of allocation and proper utilization of government resources both at the federal and at the State levels. Improper and bad accounting may lead to serious long term consequences .Accounting standards can be misused to offer misleading information of a business. FREE MARKET APPROACH OF ACCOUNTING STANDARDS: It refers to a method applied by private sector wherein creation of an economic market in which business is ruled by the laws of supply and demand and not by the unwanted government interference, subsidy or regulation. Under this accounting standard, voluntary disclosure of activity -based cost data which offers a new approach of functional process and provides more alternatives for decision makers. In a real free market, accounting standards would enhance as corporations and accountants vie to offer the best information to shareholders. In a free market, the aspiration for profit is satisfied by long-range, honest, rational behavior thereby innovating, by employing best employees, by offering quality products and by providing accurate information to investors. Business is required to provide accurate information to investors else it would loose its reputation and credibility in the market. The current FASB is so cumbersome and complex that an ordinary lay man finds it difficult to interpret the same. Most companies in U.S.A now started to follow dual reporting. For instance, AMD and Intel release two sets of accounting reports: one as per FASB guidelines which is mandated by the regulation and other based on simple accounting standards that they deem that it being more informative to shareholders. There are certain existing statues which refuse the shareholders to overthrow existing corrupt or incompetent management. For instance, Anti-hostile takeover legislation which was passed in 1968 has made it complex to replace incompetent management .Arcane regulations passed in 1930 limit the capacity of the financial entities such as insurance companies, pension funds and mutual funds that own major shareholding in corporations to participate in the board for decision taking and for joint deliberations. Hence, the opportunity to safeguard the interest is being denied by arcane regulations. If the U.S government is really interested in the healthy stock market, it should exhibit it by deleting, not adding, regulations and building the market truly free. PRIVATE SECTOR REGULATION OF ACCOUNTING STANDARDS Stock Exchange Commission [SEC] supports on an independent, private sector standards –setting process mainly through open and deliberate. Though the commission has the statutory authority to frame accounting principles , it has not do so for the last 60 years .Instead it has assigned the onus to the private sector for leadership in establishing and enhancing the accounting standards. It is the private sector standards-setting process, as supervised by the SEC has resulted in existence of a quality accounting standards and strong capital markets in USA as of today. EVOLUTION OF REGULATORY APPROACH: After the end of the First World War in 1919, there was spurt in investment in securities by investors. Around 1920, more than .02 billion large and small shareholders availed the benefits of post-war affluence and ready to avail sudden wealth from stock market and due to boom, more than $ 50 billion worth in new stock was floated during this time. The famous stock market crash in 1929 which was notoriously known as â€Å"Black Friday† resulted in loss of faith by investors on the capital markets. Many investors were turned as pauper over a night. It was observed that if at all economy was to recover, the public’s confidence on capital market required to be refurbished. Congress was forced to find out a solution for this problem and it held many deliberations on the subject and finally passed the â€Å"Securities Act of 1933 â€Å"and the â€Å"Securities Exchange Act† of 1934. The prime goal for the establishment of Securities exchange commission was mainly to enforce the fresh security laws, to build confidence, to provide stability to the market and last but not the least to offer protection to investors. Stock Exchange Commission [SEC] was toothed with mandate to formulate accounting principles and standards. It is to be noted that even though SEC was accorded the power to supervise the accounting practice, SEC is of the opinion that the private sector is having ample resources and ability to build up suitable accounting standards. The American Institute of Certified Public Accountants [AICPA] had been in the field since 1887. As a federation of state societies, American Society of Certified Public Accountants was established in 1921 and later merged with the Institute during 1936. Due to persuasion from the SEC, the AICPA appointed the committee on accounting procedure in 1939. Committee on Accounting Procedure [CAP] released about 51 accounting research bulletin between 1939 and 1959. Though, these bulletins were able to solve the problems now and then as they emerged but could not address the issues relating to accounting principles. To resolve the accounting principles issues, AICPA established a new standard setting body in 1959 namely the â€Å"Accounting Principles Board† [APB].The main goal of the APB is to establish appropriate practices, formulate accounting principles and to minimize the discrepancies in practices. Though the APB released about 31 opinions between 1959 and 1973, it was dissolved for absence of productivity. Generally Accepted Accounting Principles [GAAP] are an anthology of conventions, procedures and rules that describe accepted accounting practices. Though it is not accorded as mandatory by any statute, SEC advises that it should be followed in all financial reporting of publicly traded companies. GAAP can thus be explained as a cluster of conventions and objectives that have been developed over time to oversee how financial statements are being prepared and presented. The three nodal authorities’ viz. the American Institute of Certified Public Accountants, The Financial Accounting Standards Boards and Exchange Commission offer regulation concerning acceptable accounting practices. The GAAP is founded on four basic assumptions as per the details below: Economic Entity concept- It stresses the business as a separate entity and to segregate income and expenses of business from that of personal. Going concern assumption which assumes that business will carry on for a longer period to validate the methods of capitalization of assets, provision for depreciation and amortization. Monetary unit assumption which fixes US dollar as the monetary unit for accounting purpose Periodicity assumption facilitates recording of business operations and separating into different periods. This is mainly to facilitate for comparison between past and present performance of the business.   FASB’s basic principles are detailed below: Historical Cost Principle- This requires business to account and report on cost of acquisition basis rather than present market value of the assets and liabilities. Financial reports and statements are prepared in accordance with set of rules , procedure and standards for reporting financial information known as the â€Å" Generally Accepted Accounting principles† (GAAP) , as established by the Financial Accounting Standard Board ( FASB). This standard stipulates that a company â€Å"account for all of their assets or economic resources according to their historical cost.† (Horngreen, Stratton Sundem, p.6) Revenue Recognition principle or accrual basis of accounting requires business to record when the revenue is realized or earned and not when the cash is earned. Matching principle – Expenses has to be matched with the revenues where it is possible Full disclosure principle- Business should offer all the significant information relating to the company though it may not affect company’s financial statements. For instance, Tax disputes, lawsuits, takeover information and possible contingent liabilities of the business are to be disclosed by way of footnotes to the financial reporting. INHERENT DISADVANTAGES OF THE FASB Cost –benefit relation ship: It emphasizes that benefit of offering financial information should also be weighted against cost of providing it. Materiality- It refers to the significance of the item reported and it is to be weighed amount reported will have impact on third party’s decision based on the information provided. The Industry Practice Constraint – Conservative approach stresses that it is better to understate the financial statements rather than overstating it. The after effects of Enron, WorldCom, Inc have forced the Congress to enact Sarbanes Oxley Act in 2002.   The other accounting reforms announced is the creation of Public Company Accounting Oversight Board [PCAOB] to supervise the audits of the Public companies. PACOB has been entrusted with wide authority to regulate the auditing profession. PACOB has been toothed with powers like imposing civil penalty and to impose permanent revocation of an auditing firm’s ability to audit public companies. 8, SWITCHING TO PRINCIPLES BASED ACCOUNTING SYSTEM: There is strong suggestion from various quarters that U.S should abandon the current â€Å"rules-based† system in favor of a â€Å"principles-based accounting†. If that happens, the critics are of the view that all the current difficulties being faced by U.S financial reporting would be alleviated or eliminated. Further section 108 of the Sarbanes –Oxley Act of 202 stipulates that SEC to conduct a study on the adoption of a principle based accounting system. [2] CONCLUSION: Globalization offers both impetus and opportunity and it is time to streamline the FASB guidelines in tune with changing scenario.[3] It is to be noted that FASB has recently issued special report on Leases thereby implementing a new approach, is recognition of the need to review existing standards. Hence it is necessary not only to review its leases guidelines but for all current standards. The current FASB is high technical and complex in nature and may not help the investing public to understand the same without the guidance of professionals on the subject. When most of the countries around the globe have switched from complex to simpler guidelines, U.S can also follow them. In setting standards on national or global basis, technical correctness is regarded as less important than the comparability among reporting entities. Globalization in commerce here has become the order of the day and U.S accounting standards must reflect true global interests. Sticking to technically sound accounting standards would not help to develop acceptable, meaningful international standards. FASB should take avail this opportunity to update and even change the standards. The accounting profession and accounting standard setters should unite together in their effort to assure simpler, more beneficial and easy to understand U.S and worldwide accounting standard. BIBILIOGRAPHY Van Riper, R. 1994, Setting Standards for Financial Reporting: FASB and the Struggle for Control of a Critical Process. CT: Quorum Books. Westport. Hartgraves, A. L., Benston, G. J. 2002, â€Å"The Evolving Accounting Standards for Special Purpose Entities and Consolidations†. Accounting Horizons, 16(3), 245+. Barker, Richard, 2004, Reporting Financial Performance. Accounting Horizons 18, no. 2 157+. Bekesford, Dennis R. 1999,Its Time to Simplify Accounting Standards. Journal of Accountancy 187, no. 3: 65. Beresford, Dennis R. 2001,Congress Looks at Accounting for Business Combinations. Accounting Horizons 15, no. 1: 73. Derieux, Samuel A. 2000,Lets Reassess Accounting Standards. Journal of Accountancy 189, no. 5: 82. Dye, Ronald A., and Shyam Sunder. 2001,Why Not Allow FASB and IASB Standards to Compete in the U.S.? Accounting Horizons 15, no. 3: 257. 1992,The Financial Accounting Standards Board. Journal of Accountancy 173, no. 6: 4. Fleming, Peter D. 1991,The Growing Importance of International Accounting Standards; Arthur R. Wyatt, Chairman of the International Accounting Standards Committee Heralds International Harmonization. Journal of Accountancy 172, no. 3 100+. Gornik-Tomaszewski, Sylwia, and Irene N. McCarthy. 2003,Cooperation between FASB and IASB to Achieve Convergence of Accounting Standards. Review of Business 24, no. 2: 52+. Hartgraves, Ai L., and George J. Benston. 2002, The Evolving Accounting Standards for Special Purpose Entities and Consolidations. Accounting Horizons 16, no. 3: 245+. Herrmann, Don, and Ian P.N. Hague. 2006, Convergence: In Search of the Best CPAs Should Understand How U.S. and Foreign Accounting Standards Influence Each Other. Journal of Accountancy 201, no. 1: 69+. Houston, Melvin, and Alan Reinstein. 2001, International Accounting Standards and Their Implications for Accountants and U.S. Financial Statement Users. Review of Business 22, no. 1: 75. Monson, Dennis W. 2001, The Conceptual Framework and Accounting for Leases. Accounting Horizons 15, no. 3: 275. Nobes, Christopher W. 2005,Rules-Based Standards and the Lack of Principles in Accounting. Accounting Horizons 19, no. 1: 25+. Radig, William J., and Brian Louder milk. 1998,Leading the Way to Uniform Accounting Principles. Review of Business 19, no. 3: 22+. Schipper, Katherine. 2003, Principles-Based Accounting Standards. Accounting Horizons 17, no. 1: 61+. Silliman, Benjamin Rue. 2005,Convergence of Accounting Standards: A Comparative Analysis of the U.S. Revised Standard on Share-Based Payment and the International Accounting Standards Boards IFRS 2. Review of Business 26, no. 2: 24+. Wyatt, Arthur R., and Joseph F. Yospe. 1993,Wake-Up Call to American Business: International Accounting Standards Are on the Way. Journal of Accountancy 175, no. 7: 80+. [1] Encyclopedia Article Title: Accounting. Encyclopedia Title: The Columbia Encyclopedia, Sixth Edition. Publisher: Columbia University Press. Place of Publication: New York. Publication Year: 2004. [2] Article Title: Principles-Based Accounting Standards. Contributors: Katherine Schipper author. Journal Title: Accounting Horizons. Volume: 17. Issue: 1. Publication Year: 2003. Page Number: 61+. [3] Article Title: Lets Reassess Accounting Standards. Contributors: Samuel A. Derieux author. Journal Title: Journal of Accountancy. Volume: 189. Issue: 5. Publication Year: 2000. Page Number: 82