Colleges that Require the ACT Writing Test

If youre trying to decide whether you should take the ACT with Writing or just the regular ACT, the list below can help. It includes all of the colleges and universities in the 50 United States that require the ACT writing section. Realize, however, that there are hundreds of colleges that recommend the ACT Plus Writing even if they dont require it. Unless you know that the schools to which you are applying dont care about the writing section, it may be wise to spend the extra half an hour and $16.00 to take the ACT Plus Writing. The schools that require the ACT Writing Test range from elite Ivy League schools to small unaccredited colleges that you probably havent heard of. Ive listed the schools by state. The schools on the list were identified using ACTs search tool. Colleges change their requirements frequently, so be sure to double-check with the schools for the most accurate and up-to-date information. You can click on a schools name to get more information including acceptance rates and typical ACT and SAT scores for admitted students. Note that the number of colleges requiring the ACT with Writing has gone done by a couple dozen schools after the SAT dropped the required writing section from its exam in March of 2016. Some schools had required the ACT Writing Test to put the SAT and ACT on equal footing--students taking either exam would need to take the writing test. Now that writing is optional for the SAT, many schools have decided to make it optional for both exams. Alabama Auburn UniversityUniversity of Alabama at Tuscaloosa (Bama, UA, Alabama) Alaska None Arizona None Arkansas None California California Institute of TechnologyChapman UniversityClaremont McKenna CollegeGolden State Baptist CollegeHarvey Mudd CollegeOccidental CollegePatten UniversityScripps CollegeSoka University of AmericaStanford UniversityUniversity of California at Berkeley (Berkeley)University of California at Davis (UC Davis)University of California at Irvine (UC Irvine)University of California at Los Angelos (UCLA)University of California at Merced (UCM)University of California at Riverside (UCR)University of California at San Diego (UCSD)University of California at Santa Barbara (UCSB)University of California at Santa Cruz (UCSC)University of La VerneUniversity of San DiegoWestmont CollegeWhittier College Colorado None Connecticut Coast Guard Academy (USCGA)University of Connecticut at Storrs (UConn)Yale University Delaware Delaware State UniversityUniversity of Delaware (UD) District of Columbia Gallaudet University Florida Florida AM (FAMU)Florida Atlantic UniversityFlorida Gulf Coast University (FGCU)Florida International University (FIU)Florida State UniversityTrinity Baptist CollegeUniversity of Central Florida (UCF)University of MiamiUniversity of North FloridaUniversity of South Florida at TampaUniversity of West Florida Georgia Berry CollegeEmory UniversityGeorgia Institute of Technology (Georgia Tech)Georgia Southern UniversityGeorgia State UniversityLife UniversityMorris Brown College Hawaii University of Hawaii at Manoa Idaho None Illinois Morthland CollegeNorthwestern UniversityPrincipia CollegeSt. Joseph College SeminaryVanderCook College of Music Indiana Fairhaven CollegeIndiana University-Purdue University Fort Wayne (IPFW)Indiana University EastUniversity of Evansville Iowa None Kansas None Kentucky Louisville Bible College Louisiana None Maine None Maryland Towson UniversityWashington Adventist University Massachusetts Atlantic Union CollegeBabson CollegeBoston CollegeBrandeis UniversityEmerson CollegeGordon CollegeHarvard UniversityNortheastern UniversityOlin College of EngineeringSpringfield CollegeSuffolk UniversityWellesley College (photo tour) Michigan College for Creative StudiesMichigan State UniversityUniversity of Michigan at Ann Arbor Minnesota Martin Luther CollegeUniversity of Minnesota, MorrisUniversity of Minnesota, Rochester Mississippi None Missouri College of the OzarksEvangel UniversityUrshan College Montana University of Montana-Western Nebraska None Nevada None New Hampshire Dartmouth CollegeUNH, University of New Hampshire (Durham) New Jersey Caldwell CollegePrinceton UniversitySeton Hall University New Mexico None New York Concordia CollegeFive Towns CollegeFordham UniversityJohn Jay College of Criminal Justice (CUNY)LIM CollegeList College (Jewish Theological Seminary of America)Maritime College (SUNY)Molloy CollegeOld Westbury (SUNY)Pratt InstituteSiena CollegeStony Brook University (SUNY)Syracuse UniversityUniversity at Buffalo (SUNY Buffalo)Vassar CollegeWest Point (United States Military Academy) North Carolina Duke UniversityElizabeth City State UniversityElon UniversityFayetteville State UniversityMars Hill UniversityNorth Carolina Central University (NCCU)Queens University of CharlotteUniversity of North Carolina School of the ArtsUniversity of North Carolina at Asheville (UNCA)University of North Carolina, GreensboroUniversity of North Carolina, Wilmington (UNCW)Western Carolina UniversityWinston-Salem State University North Dakota None Ohio Case Western Reserve UniversityGod’s Bible School and CollegeLake Erie CollegeUniversity of Toledo Oklahoma None Oregon Oregon State UniversityPortland State UniversityWestern Oregon University (WOU) Pennsylvania Arcadia UniversityDelaware Valley CollegeLafayette CollegeLehigh UniversityMuhlenberg CollegeUniversity of Pittsburgh (Pitt)University of Pittsburgh at GreensburgUniversity of the Sciences in PhiladelphiaVillanova UniversityYork College of Pennsylvania Rhode Island Brown UniversityRhode Island CollegeRhode Island School of Design (RISD) South Carolina Clemson UniversityUniversity of South Carolina at Columbia (USC)Wofford College South Dakota None Tennessee Vanderbilt University Texas Hardin-Simmons UniversityMidwestern State UniversityPaul Quinn CollegeSouthwest School of ArtSt. Edwards UniversityStephen F. Austin State UniversityTarleton State UniversityTexas AM at College StationTexas State UniversityUniversity of DallasUniversity of Mary Hardin-BaylorUniversity of St. ThomasUniversity of Texas at AustinUniversity of Texas at Dallas (UTD) Utah None Vermont Saint Michaels College Virginia University of Virginia at CharlottesvilleWashington and Lee University Washington University of Washington Tacoma West Virginia West Virginia University Institute of TechnologyWest Virginia University Wisconsin None Wyoming Wyoming Catholic College

Ethical Issues of Wal-Mart - 2640 Words

The ethical issues of Wal-mart Introduction: A stakeholder is a person or a group that has an investment, share or interest in a business or an industry[1], it can also be classified as anyone that has an influence on the business. There are two types of stakeholders, primary and secondary. Primary stakeholders are necessary for the company’s survival, meaning people from the workers, supervisors, managers, to the customers, shareholders and board of directors; and secondary stakeholders do not typically engage in transactions with the company and therefore not essential to its survival, meaning the media, special interest group, etc. Since they have an influence in the company when there are any changes, they become a very important†¦show more content†¦Wal-Mart ignores the rights of the employees, and they have little control on the higher post staffs. Wal-Mart did not maximize the stakeholders’ wealth and value, they do not respect their business culture as much and uses forceful methods to get to an a greement. Why do you think Wal-Mart has had a recent number of ethical issues that have been in the news almost constantly? Wal-mart is the largest retailer in the world, which is possibly the most controversial business in America. Its sales are over $312,000 billion in 2006 and approximately 1.7 million employees around the world. Wal-mart has saves the average family an estimated $2329 per year[4]. Although Wal-mart is producing lower cost product to customer, but it also producing lots of ethical issues when it provides this benefit to their customers. Relatively low payment of Wal-mart employees: Why Wal-mart can provide such a low price product, from my opinion, there are two main reasons. A company usually minimize its cost by lowest its labor cost and lower its cost when import product. The reason of why Wal-mart can minimize its labor cost is because in most Wal-mart store, Wal-mart is the monopsony, as a monopsony Wal-mart will be the single buyer of the labor force. As long as Wal-mart is the single buyer, they have a monopoly power to become a â€Å"wage maker† because the wage rate it must pay varies directly with the number of workers it employs. As a monopsony, Wal-mart has such monopsony power at itsShow MoreRelatedWal-Mart Ethical Issue Paper3080 Words   |  13 PagesRunning head: ETHICAL ISSUE IN BUSINESS Ethical Issue in Business (Wal-Mart’s Ethical Controversy) Michael J. Charley, Deniqua Jackson, Beatina Marshall, Tom Pletzke University of Phoenix Instructor: ROBERT OXLEY Course: ETHICS IN MANAGEMENT  PHL/323 Date: May 21, 2008 This paper will obtain information about a researched issue that deals with business ethics. The paper will include a summary of the Article and issue. 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The Wal-Mart Corporation has managed to use the internal and external factorsRead MoreCross Culture Perspectives: Wal-Mart924 Words   |  4 PagesCultural Perspectives: Wal-Mart ETH/ 316 June 11, 2012 Laura Brodkey-Scott Cross Cultural Perspectives: Wal-Mart Introduction Wal-Mart is defined as the giant of retail and it is one of the largest companies in the world. It has grown to not only be a staple in America but internationally as well, touching base in countries such as Japan and China. It is a popular supercenter that is located worldwide. Wal-Mart is the largest retailerRead MoreEssay on Ethical Perspectives1301 Words   |  6 PagesEthical Perspectives Organizational Issues ETH/316 11/28/2012 Ethical Perspectives It is evident that Wal-Mart’s ethical perspective or moral view is contingent on profit or profit potential. The global labor force of Wal-Mart enables this retail giant to continue to grow and succeed by providing lower operating costs. The legal ethics of this company are asserted globally and would withstand scrutiny in most cases. However, the virtue ethics of Wal-Mart are questionable about the well-beingRead MoreCurrent Ethical Issue in Business1476 Words   |  6 PagesCurrent Ethical Issue in Business Your Name Here PHL/323 Date Here Instructor’s Name Here Globally, Wal-Mart is the second largest revenue generating company. It is surprising to see so many discriminating issues within the company. Women working for the company are consistently treated unfairly, yet other issues exist. It is as if Wal-Mart has fallen into the negative economic routine. The company is guilty of everyday social discrimination;Read MoreWalmart and Its Associates Efficient Operator or Neglectful Employer1479 Words   |  6 PagesTable of Contents Introduction: Ethical Issues 3 Employee compensation issues 3 Alleged Sexual Discrimination 4 Dominance Policies 4 Unionisation 5 Wal-Mart: Past and new allegations 5 Conclusion 6 References 7 Introduction: Ethical Issues (Appendix A) Wal-Mart had been criticized for its worst CSR practices which includes low wages for the employees (Karen, 2004). Immoral activity of paying low for more and the overtime works had been held (Karen, 2004) .The quantitativeRead MoreMoral Ethics Of Business Entities Toward Society1496 Words   |  6 PagesIntroduction The purpose of this documentary study is to analyze the ethical and moral action of Wal-Mart, one of the biggest retailer corporations in the United States, towards society and its employee. The â€Å"Wal-Mart: The High Cost of Low Price† is a documentary movie directed by Robert Greenwald and released in the market on November 4, 2005. Being the biggest competition of the retail industry toward the small local business owner, Wal-Mart claims to be one of the reasons why local small businesses areRead MoreCross Cultural Perspectives1102 Words   |  5 PagesCross Cultural Perspectives Cross Cultural Perspectives Wal-Mart is one of the largest corporations and private employers in the United States, and one of the most admired companies in America as reported by Fortune Magazine (â€Å"Fortune 500†, 2012). Netting billions of dollars in profits each year, there are not many other retailers who can compete with them. They give millions back in donations to non-profit companies around the country each year, yet put mom-and-pop establishments out of

Religion and Spirituality

Question: Describe about the Religion and Spirituality? Answer: With concern to the Rhetoric of Reaction, Sir Hirschman recognized the three chronic subjects matter in conservative the argument from the time of the French revolution. And those are the perversity argument, the jeopardy argument and the futility argument. The perversity argument has well intentioned efforts that can change the world always miscarry. The jeopardy argument is based upon the radical transformations that always put at risk the hard-won independence, whereas the futility argument is dwelled upon the covetousness and egotism of human nature that trouble all the efforts towards social improvement. After years of studies and research another argument has come up frontage and set as the fourth argument which is the argument from the radical evil. The argument from radical evil is being used widely in two different ways from the time of the event that held on the date 11th September 2001 and slowly it affects the American political rhetoric. The first use of this argument can be seen in the George W. Bushs axiom The Axis of Evil. The phrase denoting towards the administration of Iraq, Iran, and North Korea come into sight that this proverb may have failed on Mr. Bush, from the time it was interpreted by a notoriously paranoid North Korean leader, as indicating a probable attack from the United States. The information that North Korea had secretly neglected its treaty commitments produced a temporary fear that the United States might want a two-front war against the proverb; the axis of evil. The attack on the left liberal academics for deficient sense of radical evil is not a new concept, yet this started from the ancient times and continues till the date. The new focal point in the 50s over myth and symbolism, the valorizati on of the Hawthorne and Melville tradition in the American text and the isolation of the cultural studies and mythical studies from the political anxiety were the inheritance of this counter progressive model and the standard accusation against the Beard and Parrington was being deficient in the realistic sense of the being. No matter how much it is protected, the argument from radical evil has grasped the Christian heredity. Emphasis on the Satan and the demonic has polished and diminished all the way through the Christian history and frequently polishing as a reply to the cultural catastrophe. The Audience for Rhetoric of Reaction is the skilled audience to gain some knowledge as Rherotic as a practical debate. Using this knowledge, the general audiences resolve all types of practical issues. This is the only reason he used the said topic because speaker wants to put his understanding on how emotions cause general people to change their own opinion while judgments. The complexity of amalgamation between religion and politics are enlightened that it requires one to believe that ones challenger is not merely mistaken but evil. The argument from evil is hence double edged and it can be outstandingly powerful in activating the populaces for action, but it is extremely corrosive of democratic politics, in view of the fact that it determines the possibility of a loyal challenger. Besides deflation of the democratic politics, the arguments from the evils are also empirically false and both the Nazism and communism were sooner or later conquered by the allegedly materialistic and relativistic west. Human beings are unreasonable and they do bad things, particularly in the name of the religion. Answers to the evil actions are more likely to be effective at that time when one is eager to tackle honestly the cause of the actions. Bibliography 1. James Arnt Aune, The Argument from Evil in the Rhetoric of Reaction, Rhetoric Public Affairs, Volume 6, Number 3, Fall 2003, pp. 518-522.2. Pat Robertson, The New World Order (Dallas:Word, 1991), especially pages 67 and 923. Steve Benen, Pat Gets Paid, Church and State, November 2002, 3.4. Kenneth Burke wrote, The progress of human enlightenment can go no further than in picturing people not as vicious, but as mistaken. Attitudes Toward History, 2d ed. (Boston: Beacon Press, 1961), 41.5. George W. Bush, State of the Union Address, January 29, 2002, available at https://www.whitehouse.gov/stateoftheunion/index.html (downloaded Febuary 5, 2014).6. Joseph L. Conn, The Christian Coalition: Born Again? Church and State, November 2002, 14.

My Papas Waltz Essay Example

My Papas Waltz Paper There are many excellent poets. One of which is Theodore Roethke, who has written many pieces that leave the writer confused about what he may really want to convey through his pieces. His mother sent him to Arthur Hill School because she was opposed to sending him to Saginaw High. At Arthur Hill School, Roethke learned his writing skills. As a freshman, he wrote a speech about the Red Cross. This speech received worldwide recognition and was written in twenty-six languages. Roethke had somewhat or a rough life during High school. During his junior year of High school, his uncle committed suicide in February and his father died two months when he was fourteen. Roethke was an accomplished writer early in school, but at the same time his success was tarnished by the difficult life he endured through High School. Roethkes troubled adolescence may be a reason why it is hard to know exactly what he is means through out his poems. After High school, Roethke attended University of Michigan in Ann Arbor. While at College, he joined the Chi Phi fraternity, played tennis, and worked. When he graduated, he went to Law School for a short period of time before dropping out to pursue a degree in Literature at Harvard University. Roethke was forced to withdraw from school due to his depression. After leaving school, he started writing many of his wonderful pieces and had several jobs along the way. One of his most famous works is The Waking, Poems written and published in 1954. For this wonderful piece Roethke received the Pulitzer Prize, the most prestiges award a writer can receive. In 1942, Roethke, wrote My Papas Waltz. Many of Roethkes pieces leave the reader wondering about what happened during the poem. We will write a custom essay sample on My Papas Waltz specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on My Papas Waltz specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on My Papas Waltz specifically for you FOR ONLY $16.38 $13.9/page Hire Writer In My Papas Waltz, he continues this legacy of leaving the reader wondering when reading his poems. At he age of 37, after writing many outstanding pieces, Roethke wrote My Papas Waltz. In My Papas Waltz, Roethke leaves the audience wondering about what he really wants to convey through his work. In My Papas Waltz, Roethke the reader is confused about what Roethke is trying to convey to the reader. When first reading the poem, you may think that the father is abusing his son but in reality the father and son may have a wonderful relationship. Roethke may have written this poem in reponse to the depression he suffered as a child and as well when his father, uncle, and mother dying. The speaker in the poem leads the reader to believe his father is abusing him. While in reality, if you look into the poem deeper you can tell that maybe the father and son are having fun together. Roethke uses sarcasm in his peom about his fathers attitude towards his son (Ashley). In lines five and six he wrote, We romped until the pans slid from the kitchen shelf. (Ashley) If you look at what happened closely the father and son were actually fighting until the walls shook and everything fell. The father obviously drinks often and turns violent. It is also clear that happened what happened before, like he is used to being abused, because the speaker talks as if it wasnt a big deal. (Jane) The speaker may act as if it is no big deal when it really is not a big deal at all, but wants the audience to think so. The rhyming cadence of Roethkes My Papas Waltz follows the order of steps of the dance alluded to the poems title. The structure of the poem follows the rough pace of the Waltz and the conflict between the father, mother, and son that the waltz displays in the poem. The speakers recollection of what has happened generates several narratives that show the vision home and what goes on there. As you read the poem, the speakers displays different signs of abuse and terror that goes on in the house through the first two stanzas. The first stanza of the poem seems to convey the terror and abuse the child encounters from his father. The little boy, the speaker, starts off with a somewhat of a frightening tone in his voice. (Jane)As an audience, we may think that this means the father is abusive while in fact he might just have had one shot of liquor after a hard day at work. Another point made in the first stanza is the whiskey could make a young boy dizzy. If one exams hard and looks for possible explanations, one should know that any amount of whiskey smelt by a young child would make him dizzy. When reading this poem one may think that Roethke meant this to be is an abusive situation, where in fact this may be a normal night for the family. The waltzing among them the son and father turns into a more rough like manner as the two continue. In the second stanza, the waltzing becomes rougher and conveys to the reader that this may be an abusive situation. We romped until the pan slid from the kitchen shelf. After reading this line, an audience would immediately presume that the father is abusive to his son. This may be abusive but may also be the two having a great time together. One can have a fun time, but at the same time be rough while doing so. I feel that one should have an open mind about what may be really going on during the poem. In the last tw o lines of this stanza, it says, My mothers countenance Could not unfrown itself. When one first reads these lines, one would think she is scared and doesnt know what to do about the situation with the son and father. The mother in fact may not be able to believe the two can play this long and rough together. I know when I grew up that my mother had a face that way many of times after watching my dad and I having fun together. Roethke leaves the audience here wondering whether she is scared about her husbands abuse or whether she cant believe they are causing this much mayhem having fun together. Once you look at this closely, the father and son are just having a great time together due to the fact that the son doesnt get to see his father much. As I said before, it looks like the father is a drunk and abusive when in fact he has a shot of whiskey every night he comes in. In the third stanza, Roethke leaves the audience thinking that the son and father are having fun together opposed to the abuse that some think is happening. A battered knuckle, an ear scraping a buckle, those may seem like descriptions of beatings with a belt. That stanza alone can spell out negativity (Jane). However, I do not see how this stanza can mean that the poem is completely negative. When the two are waltzing, I do not feel that there is any abusive going on here. They are just so close together dancing that it sounds worse than it may be when you read this line. If you are dancing this close and as rough as these two were, anyone could get a battered knuckle. After waltzing much of the night, the father puts the son to bed. When putting the son to bed, it is clear to me that the two have a strong relationship together. In the final part of the poem, Roethke displays a kind-hearted father. After waltzing much of the night, the father puts the son to sleep. Then waltzed me off to bed Still clinging to your shirt. The boy didnt want to go because maybe he doesnt get to see his father very often and he clings to his shirt because it just may be one of the most satisfying things that he has done with his father and he doesnt want to lose the joy in it (Jane). During the poem, Roethke left his audience wondering about what view to take on his piece. Until the last sta nza, I could not completely tell if this was an abusive situation or an enjoyable situation. I now am confident that these two had a wonderful relationship. If this was not a good relationship, I do not think the son would have wanted his father to stay or would have been holding so hard to his father. Roethkes My Papas Waltz is a poem that leaves an audience wondering to what side it should take. Many of the pieces Roethke wrote over his career did that it as well. He leaves the reader scratching its head to what went on in this piece. Maybe this is his way of making his reader think about things that may happen in real life. Everyday we view something a certain way when in fact we were wrong because we didnt look at all details involved.

Nuremberg Trials Essays - International Criminal Law, War Crimes

Nuremberg Trials After World War II, numerous war-crimes trials tried and convicted many Axis leaders. Judges from Great Britain, France, the Soviet Union, and the United States tried twenty-two Nazi leaders for: crimes against humanity (mostly about the Holocaust), violating long-established rules of war, and waging aggressive war. This was known as the ?Nuremberg Trials.? Late in 1946, the German defendants were indicted and arraigned before a war crimes tribunal at Nuremberg. Twenty of the defendants were physicians who, as governmental, military, or SS officials, stood at or near the top of the medical hierarchy of the Third Reich. The other three occupied administrative positions which brought them into close connection with medical affairs. It all started when people started hearing about the Nazi's in human acts, just about four months after World War II started. No one would believe that such a thing would happen. While the people were thinking like that the Jews were being shipped out of the country. Some of them were put in working camps or at a person's farm. This was the beginning of the Final Solution of the German's Problem (the Holocaust). On August 8 the Four Power nation signed the London Agreement. They later named it the International Military Tribunal (IMT), it had 8 judges, one judge and one alternate. This was made so that they would try to stop the Nazi crimes (Rice Jr. 81). They had supplementary Nuremberg hearings that were broken down into twelve trials. In connection with these trials, the U.S. military tribunals had thirty-five defendants and released nineteen of them because they could find anything to get them on (Rice Jr. 76). They made Nuremberg Laws because of Hitler's concentration camps and his other inhuman acts (Rice Jr. 31). He didn't go by the lead system, he made himself the Supreme Judge. Hitler could imprison or execute anyone he wanted to. He made laws keeping Jews out of certain public places or jobs. He wouldn't let Jews have German citizenship. The Nuremberg Laws stated that there would be no more inhuman acts or segregation of Jews. One of the positive sides of the Nuremberg incident was the trials documented Nazi crimes for posterity. Many citizens of the world remember hearing about the Nazi's brutalities and inhuman acts (Rice Jr., 5). Hundreds of official Nazi documents entered into evidence at Nuremberg tell the horrible tale of the Third Reich in the Nazi's own words. Six million Jews, and others not liked by the Nazis were killed. Not one convicted Nazi denied that the mass killing had occurred. Each disclaimed only personal knowledge and responsibility. The negative things that happened at Nuremberg were the establishment of the I.M.T. has yet to le ad to a permanent counterpart before which crimes against humanity can be tried. Twenty-four wars between nations and ninety-three civil wars or insurgencies between 1945 and 1992, no international body had been convened to try aggressor nations or individuals accused of war crimes. To prosecute and punish aggression rest still on the wavering will of an international community ever reluctant to impose sanctions on offending governments (Rice Jr. 100). Despite the reluctance of nations to unite in common cause and move swiftly toward a lasting road to aggression, hope yes abides for the best of Nuremberg's brightest promise. The world had a problem of what to do about the Nazi regime that had presided over the extermination of some six million Jews and deaths of millions of others with no basis in military necessity. Never before in history had the victors tried the vanquished for crimes committed during a war (Rice Jr., 97). Yet never in history had the vanquished perpetrated crime s of such inhumanity. The I.M.T., like the courts in many countries, have held to the principle that persons committing a criminal violation of international law are responsible for violation, on the grounds that crimes of this nature are the result of their own acts (Rice 1492). The tribunal thought for crimes carried out on orders from above, since many of the crimes had been committed in one with the Reich policy (Rice 1493). The portion of the I.M.T. judgment dealing with war crimes and crimes against humanity committed by

USS Pensacola essays

USS Pensacola essays My grandfather, who is still alive today, joined the United States Navy in 1944, as a young man. He went through basic training at Great Lakes Training Base. After his graduation from basic training, he was sent to the South Pacific for duty. His first assignment was in the Admiralty Islands on a floating dry dock. After a short tour there, he was sent to the Philippine Islands where he was assigned duty with the Naval Supply Depot and the 24th Seabees. His job there was to oversee the establishment of a supply depot for supplying the 5th and 7th fleet. My grandfather oversaw the unloading of the many incoming cargo ships that were carrying war supplies and much more. The location of this supply depot was in a hot zone that took on fire many times each and every day. It was mostly sniper fire. According to my grandfather, the snipers were not very good. They scored very few actual hits. They were taken out by United States forces. The sailors would typically take cover u ntil the fire stopped, and then resume working. My grandfather spent slightly more than one year in the Philippine Islands. Once the war was declared to be over, and the smoke had cleared from the two atomic bombs that were dropped on Nagasaki and Hiroshima, he transferred back to the 7th fleet. He was assigned duty on the USS Pensacola (CA-24). The USS Pensacola was a heavy cruiser that was named after the city of Pensacola, Florida. This heavy cruiser was built at the Navy Yard, New York, at a cost of $11,100,000. It was launched from the Navy Yard on April 25, 1929. This amazing ship stood sixty five feet three inches tall and measured five hundred eighty five feet seven inches long, displacing nine thousand one hundred tons of water. There were ten eight inch fifty five caliber guns, eight five inch twenty five caliber guns, and several twenty and forty millimeter canons. The heavy cruiser was capable of air attacks, surface engagements, and ...

Ombudsman in the UK Essay Example | Topics and Well Written Essays - 750 words

Ombudsman in the UK - Essay Example This means that this is an office that is supposed to check on the excesses of the government and it officer as far as handling of the citizens is concerned. It has been formed as the main force that helps the aggrieved parities to deal with the government. In this case it is supposed to check on the way the government and its officers having being given more power by the constitution that the people who they rule deal with the people. This office has an important function as it helps to provide a check and balance between the powers of the government officers and how they are applied to the people. This is one of the most important offices in the UK which has been serving the above mentioned function. In the UK, this office has been formed in the parliament and is called Parliament Commissioner for Administration. Although it has been referred as an imported institution that was formed in the Scandinavian soil, the office has been given the mandate to act on receiving complains from the public and then carrying out investigation and giving the recommendations to the parliament for the implementation of the necessary process. During its formation there were various agreements that surrounded the way the department could function amid the emerging parliamentary democracy and how it could fit to the legal framework. In real sense these earlier fears have been reflected in the functioning of the office as it has not been able to meet the expectations of the people. There have been many concerns about the functioning of the office not only in the UK but also in other places where it has been instituted. There have been claims that the office has not been meeting its mandates to protect the people from the excesses of the government. There has been issue with the way that one can represent their cases to the office. The office in the UK has not put up a framework that make is easy for the aggrieved party.

Strategic Business Leadership in Wendicon Technologies Limited Essay - 1

Strategic Business Leadership in Wendicon Technologies Limited - Essay Example It is evidently clear from the discussion that the engineers often complain of getting delayed in their operational pursuits for needing to fill up manual timesheets from the different consumers to which they render services. Owing to the need for filling in manual timesheets the engineers often get delayed in being able to serve other consumers in the region. Thus, they steadily arise the need for innovating the current manual process to make it electronic. This would help in enhancing the customer servicing activity of the company and in motivating the internal people to work in an innovated atmosphere. The management team of the company continually worked to render innovation in the existing operational process of management of manual timesheets. To render innovation in the business process the team worked to align the capability of the staff along with the available resources to help build innovative systems. The management team has focused on aligning the professional capability of the technical base of the organization to help construct an electronic commerce application which would reach a larger consumer base via the iPads. However to counter the process of innovation in a successful manner the company management has helped aside a large pool of funds to help in the enhancement of the infrastructural base. The innovation team of the concern would help in the construction of an electronic data sheet which would be transmitted to the consumer through the help of iPads. This innovation rendered to the process would help the consumers get timely notifications of the work performed by the engineers following which invoices would be dispatched to them. In the process of rendering the process innovation, the company is required to estimate the turnover of the same in terms of the investment rendered.

Rhetorical anaylsis and values Essay Example | Topics and Well Written Essays - 1500 words

Rhetorical anaylsis and values - Essay Example However in another room, Molly Ravi’s friend and Ravi were watching the proceedings in the room. They watched as the two kissed and later took off their shirts with their pants still on. With this footage, the two posted the video on the internet and the next day, most people were able to view it. This made Clementi to commit suicide the next day blaming it all on his roommate. This raised a major international concern on cyber bullying and how the LGBT. The story of Clementi’ death reached his parents who later in an interview gave a clear revelation of how hard it had been for them to come to terms with this information that their child was gay. His mother in particular was very sad after learning that Clementi had died knowing that she had disowned her. This story contains instances of societal injustices that are critically discussed in this paper and how they affected clement. The interview of Clementi’s parents with the media can be used through rhetorical analysis to bring out the values of this community. I am claiming that women and men react differently when faced with a challenge. The reason I am claiming this is because of the soon after revealing to his parents that he was gay, Clementi’s father accepted the fact and took time to discuss with his son a few matters pertaining to his sexuality. Their younger son too did not show any signs of disregard for clementi’s sexuality but instead was silent on the matter. However, after the death of his brother, he too came clear that he was gay. Clementi’s mother reacted in a way that suggested to clement that she had completely rejected him as a son. This is a clear depiction of pathos in the essay. In a later interview with the mother after the death of their child, she insists that it was a difficult for her to accept that her son had been hiding things from her for a long time and that her church members would not be happy with this revelation since homosexuality is a sin. This revelation clearly brings out the opposition between man verses woman. Clementi’s father even after knowing that their son was gay accepted this fact as a man while his mother had difficulty accepting this yet they had raised the boy together. Their different actions show that to some degree, men are more understanding as compared to women. This is one of the rhetorical ideas that this story present. The story also gives us a clear picture of how Clementi had caused a rift between his father and his mother of his sexuality. This also brings in this rhetoric point that women find it hard to accept change and instead, they often resist it with all they can find. The parents lived in a suburb and in that suburb, gay people were extremely discriminated against that Clementi’s mom could not bear the idea of everyone knowing that her son was gay. The father however did not mind. This too clearly shows the difference in how men and women tackle issues. the Cle mentis’ I am claiming that the church disciplines the way that the suburbs work. The reason I am claiming this is because of the way that clementi’s mum reacted to the information that her own son was gay and how she had difficulty in accepting this fact just because her church had taught that being gay is a sin. In one of Clementi’

The Philippine Is Rich In Natural Resources

The Philippine Is Rich In Natural Resources Current environmental laws consist of P.D No.984 entitled pollution control law that declaring policy to prevent, abate and control pollution of water, air and land for the more effective utilization of the resources of this country. The government was the one in charge to determine the location, magnitude, extent, severity, causes, effects and other pertinent information regarding pollution of the water, air and land resources of the country, and to issue orders or decisions to compel compliance with the provisions of the decree. The commission was the one who give issue, renew, or deny permits, under such conditions as it may determine to be reasonable, for the prevention and abatement of pollution, for the discharge of sewage, industrial waste, or for the installation or operation of sewage works and industrial disposal system. The commission, by rules and regulations, may require subdivisions, condominium, hospitals, public buildings and other similar human settlements to put up appropriate central sewage system and sewage treatment works, except that no permits shall be required of any new sewage works or changes to or extensions of existing works that discharge only domestic or sanitary wastes from a single residential building provided with septic tanks or their equivalent. The Commission may impose reasonable fees and charges for the issuance or renewal of all permits herein required For Presidential Decree 984 otherwise known as the Pollution Control Decree of 1978 is a national policy aimed to prevent, abate and control pollution of water, air and land for the more effective utilization of the resources of this country. In this Decree of 1978, the commission may conduct scientific experiments, investigations and research to discover economical and practical methods of preventing water, air and land pollution. Also, the commission may cooperate with any public or private agency in the conduct of such experiments, investigations and research for given any international, national or other public or private agency for water, air and land pollution control activities, surveys or program. The commission may secure such services as it, necessary from other agencies of the National Government, and they make arrangements for the compensation of such service. The commission may also employ and compensate, within appropriations available therefore, such consultants, exper ts, and advisers, or assistants on a full or part time basis, coming from the government or private entities ,to carry out the provisions of this decree and may prescribe their powers, duties and responsibilities. Under the P.D 1152 this is the policy for the various aspects of environmental management such as air and water quality management, natural source development, land and waste management. It provides a program to environmental protection and management, with reference to policies and standards of noise, air quality, water quality, classification of water and waste management. the P.D 1152 this is the policy for the various aspects of environmental management such as air and water quality management, natural source development, land and waste management. And for the R.A 1990 also known as the Toxic Substance and Hazardous and Nuclear Waste Control Act of 1990 regulating the important, use, movement, treatment and disposal of toxic chemicals and Hazardous and nuclear waste in the Philippines. Under P.D 856 Sanitation code for the solid waste management in his area of production can be places the responsibility in the local government units. Hotel and Tourism Management is affected by the current environmental laws in the Philippines, in previous effective wastewater treatment can prevent serious illness among guests and staff members, and limit the number of serious complaints from guests who become infected after drinking or swimming in polluted waters. It will also reduce the chance of cancellations from potential guests. Now, Reduce, Reuse and Recycle. Minimize wastewater discharge by reducing water use. Use biodegradable detergents and cleaning agents that are compatible with the wastewater treatment technology. Recycle paper products from the office for wrapping other items. Reuse treated graywater for washing floors, flushing toilets and irrigating gardens and golf courses. Separate waste at the source, rather than having to go through all the trash after it is collected. For example, provide containers for recyclables in guest rooms and compost bins in kitchen work areas. Because of the Environmental laws that government provide, Hotel and Tourism Management can provide also the best service to the hospitality industry which they are not allowed to built a business without permitted of the government. Under the decree of 1978 they have the commissions to cooperate with any public or private agency in the conduct of such experiments, investigations and research for given any international, national or other public or private agency for water, air and land pollution control activities, surveys or program. This is for the safety of the guest or tourist which is for the benefit of others. Hotel and Tourism Management can help improve the current environmental situation in the Philippines Environmental responsibility makes ecological sense, because keeping the environment pristine means that tourists will come to appreciate and enjoy the natural beauty of the location of your business. Increasingly, environmental responsibility also makes financial sense. Gone are the days when going green necessarily meant making large investments in expensive technology. Simple waste segregation, for example, can drastically reduce an island resorts expenses in transporting garbage off the island. Encouraging guests to follow simple steps, such as turning off lights and recycling water, could mean saving thousands on a resorts water bill. . Encourage staff to become involved in volunteer projects such as beach clean-ups and awareness campaigns. Educate guests as to how they can make a positive contribution to local biodiversity conservation efforts. Every business aims for long-term feasibility, and tourism based enterprises are no exception. A prime tourist attraction is a place that is full of life and abundance, a place where visitors can relax and feel that all is right with the world-a place they would pay hard-earned money to see and experience. Whether it means keeping the surroundings clean, making sure there is abundant water and electricity to use, or assuring guests of a nature experience they will not forget, maintaining a tourist destination means sustaining the life around it, and carrying out responsible operations that will make such sustenance possible. It takes only a few simple steps, the involvement and commitment of the people concerned, and a few adjustments in existing working and management systems to make environmental awareness a habit. Its a habit that is good for the soul, good for the community, good for Mother Nature-and happily, also good for business. Hotel and Tourism Management can improve the current situation of the environme nt in the Philippines by guiding the guest or tourist to become more efficient. Hotel and Tourism Management can help through orient the guest or tourist for them to know or understand the preservation of environment. To educate others, encouraging that environment is important. The conservation can enhance a places reputation among guests, other individuals and groups concerned about the environment. Supporting conservation efforts can generate positive publicity and improve relationships with local people and organizations. Hotel and Tourism Management can help improve the current situation in the Philippines by promoting the environment to become more clean and green, preserves the generation as the inspiration of mother nature. Hotel and Tourism Management can help the environment situation as a role model to our industry, to promote to others the need of our environment and for our everyday life.

Aztec :: essays papers

Aztec The Aztec lived in the city of Tenochtitlan, which is a fertile basin about 50 miles long and as wide. Surrounded by mountain ranges and several volcanoes, the Aztec has abundant supply of water. With being 8000ft above sea level the day were mild and the nights are cold during much of the year. The Aztecs name means "heron people" their name is derived from the mythical homeland to the north called Azatlan. This in mind their language(Nahuatl) also belong to the linguistic family as the Soshonean, a tongue will represented among the Indians of the Untied States. In the Aztecs culture their main principal crop was maize. Maize was usually cooked with lime then ground to make dough, then patted into tortillas, other principal crops were beans, squash, tomatoes, cotton, chilies. The two crops maguey and agave were used as cord, sacks and sandals and a substitute for cotton in clothing. From the juice of the maguey was use in a mild form of alcohol called pulque, which was the ceremonia l drink. Only the old men of the committee was able to drink pulque freely, otherwise among the younger generation couldn't get drunk except at certain religious feast. Drunkenness was considered a serious offense even punishable by death. In the Aztecs culture there were clans, each clan there was tribes and each tribe was divided up. Then each family were allotted sufficient land for its maintenance, if no one else were alive in the family, then the land were reverted back to the tribe. Urban communities, the land were communal, each group called capulli was composed of a few families that jointly owned a piece of land. Then part of the yield was given to the state as a tax. Rest of yield would be either sold, traded or for their own use. There were two kinds of farmer, first there was the general field workers. They were in charge with preparing the soil, breaking up clods, hoeing(with the coa digging sticks), leveling, setting boundary markers, planting, irrigating, winnowing and storing grain. The second kind of farmer were the horticulturists their job was planting of trees, transplanting, crop sequences, rotations and a supervisory role, for they were expected to read the Tonalamatl almanacs to determine the time for planting and harvest. One of the unusual feature of the Aztec agriculture were the floating gardens. These gardens were built by digging ditches into squares or rectangle, then they would pile up mud on the area which the ditches enclosed.

Reflection on Cebu Pacific’s Issue

Due to Cebu Pacific’s runway accident last June 2, 2013 on Davao City, the Civil Aviation Authority of the Philippines (CAAP) says that all flight attendants must have their licenses effective on the second day of July. This news stunned many people especially the ones who are in the Tourism Field particularly the Airline Industry. The story, until this day was a hot issue in our classroom discussions. As a college student whose dream is to be a flight attendant some time after my graduation, I felt happy hearing this news. When I read the article about the runway accident, I somewhat felt the grief of the passengers of the particular flight. As a human being our safety need is really on the top level. Hearing the Ateneo students share their experience inside the plane, I was really in shock about the recklessness of the crews. Cebu Pacific is one of our country’s major airlines and when I took my On-the-Job training last summer, it was the airline competing with the nation’s flag carrier in terms of the number of bookings. It is a shame, in my opinion, in the airlines name to hear that the crews they are very proud of are not properly. I also believe that this happening is the company’s responsibility for they must all the time ensure that their crews are well trained so that no accident like this will happen. To think that many people not only Filipinos trust their services and the passengers also trust their lives to them, how can they just do nothing and be insensitive to the their needs? In situations like this, I remember one of my professors saying that the passenger must always be the first than yourself. Being a flight attendant is one of my major dreams and seeing one whenever I go to the airport is like giving me inspiration to achieve this dream. But this accident made me think of the statement my group mate in research said. She said, why is that many people who is working in our industry did not take BS Tourism Management as their course but still had their way inside the industry? I am just happy that CAAP did something about this situation for my fear is that many people will not trust our airline companies anymore. Training the crews is really an important activity especially not all of them have backgrounds to the industry. It is also a great thing to not make the other dreamers of being a flight attendant stop their dreams and shift to another profession. By this way we can still promote ourselves and of course make people trust us again. I am just hoping no such accident will again happen for it is really bad thinking that the industry that I chose is somewhat dangerous. Traveling is very fun and I hope that all people will experience it if the authorities will just put their focus on things like this. Tourism industry is something that is not only about profession but serving people with love and with great passion.

Fair Value Accounting Essay Essays

Fair Value Accounting Essay Essays Fair Value Accounting Essay Essay Fair Value Accounting Essay Essay AbstractionRecently. just value accounting suffers heated argument because the fiscal crisis. The intent of this article is to measure and understand just value both in literature analysis and pattern. This paper emphasizes the advantages and disadvantages of the just value measuring. Advocates believe that just value can supply timely information that reflects current fiscal market conditions. and information supplied is dependable. On the other manus. critics argue that just value accounting consequences the job of volatility. limited verifiable and dependable information and procyclicality tendency. After measuring the just value method. two companies were selected which are Qantas and BPH Billion to reflect the existent application of just value and other alternate methods in their 2011 fiscal studies. The dominant measuring is still historical cost. but houses still widely use just value in derivative fiscal instruments. employee portion program and so on. This article besides remarks the differences and similarities between two companies. The last portion shows the hereafter development of just value. and the sentiment is non to abandon this measuring. Suggestions are besides provided to work out peculiar jobs. for illustration. houses can disclosure sufficient and relevant information and premises in Level 1. 2 and 3. and regulators should go on to publish just value measuring criterions and do alterations. : IntroductionThere are some heated arguments about just value virtues and demerits and whether it has future development in fiscal study. Fair value is besides called mark-to-market accounting and it is defined as the value of assets and liabilities could be exchanged between knowing and willing parties in weaponries length minutess. The research methods of this article are based on some empirical groundss and analysis of literature. In the first portion. it critically evaluates the just value accounting by turn toing the pros and coins. and pull a decision that just value measuring is non a perfectmethod and will trip many jobs like inaccurate appraisal. but issues still exists when utilizing other methods like historical cost. Second. Qantas and BHP Billion that listed on ASX were selected to analyse how they used just value and other methods in their 2011 fiscal studies. The decision is that their major measuring is still historical cost. but they still applied just value in deriva tive fiscal instruments. employee portion program and hard currency et Al. The differences are how they revalue belongings. works and equipment. and how they recognize gross. The last portion illustrates the bing issues related to fair value and suggests some recommendations for future development. For illustration. the appraisal of just value contains mistakes and undependable information when the market is inactive and leads excessively much direction discretion. It is suggested that regulators have to see how much latitude should give to directors. and besides houses can supply sufficient information to investors no affair in Level 1. 2 or 3. Overall. the chief thought for the last portion is the just value will non be abandoned in the hereafter. Definition of just valueHarmonizing to AASB 13. it defines the just value as the appraisal of monetary value that would be received from the sell of plus or payment of transportation liability in an active market between willing parties at the measuring day of the month ( AASB. 2011 ) . The just value measuring encompasses three hierarchies. in degree 1 if the quoted monetary values for the same assets or liabilities in active markets are available. just value measuring should be used based on Level 1 inputs. If non. it should see Level 2 or Level 3 inputs. Level 2 inputs are discernible. including quoted monetary values for similar assets or liabilities in active markets. quoted monetary values for same or similar assets in inactive markets. and other relevant market informations. In footings of Level 3. the inputs are unobservable for assets and liabilities ; so mark-to-model attack will normally be used to find the just value ( Laux A ; Leuz 2010 ) . Advantages of the just value measuringTimely informationOne of the advantages of the just value is that it can supply up-to-date andmost relevant information than historical cost because it determines the value of assets and liabilities based on current market conditions. Therefore. the just value measuring increases the transparence and encourages prompt disciplinary actions ( Skoda A ; Bilka 2012 ) . Unbiased measuring and dependable informationFair value is a market-based measuring. therefore it can supply indifferent measuring which is non influenced by factors related to the peculiar entities and the measuring is besides consistent from period to period and cross entities ( Penman 2007 ) . Furthermore. the market-based measuring can provide verifiable and impersonal information informations. it besides means the information is dependable because houses will unwrap methodological analysiss and measurings they applied and relevant information ( Skoda A ; Bilka 2012 ) . Disadvantages of just value measuringVolatilityThe just value accounting will ensue the job of volatility. which contributes to inordinate purchase in roar periods and leads to excessive write-offs in flops because the alterations of assets and liabilities follow with the market environment. Furthermore. the being of volatility of a market perchance has more hazards and unfavourable deductions on companies’ investing capacity ( Laux A ; Leuz 2010 ) . Limited verifiability and dependabilitySome oppositions argue that just value measuring can non supply verifiable and dependable information. Harmonizing to Magnan. ML ( 2009 ) . standard-setters should concentrate on supplying verifiable and conservative information. Nevertheless. FVA can non ever supply verifiable or conservative information particularly for nonfinancial assets that companies utilizing appraisal to mensurate values instead than the existent market monetary values in Level 2 and 3 values. Then the state of affairs will ease use for direction and cut down the dependability of information. ProcyclicalityIt is believed by many oppositions that FVA creates plus bubbles andaggravates the effects of crisis and leads to procyclicality tendency. which increases the systematic hazards in fiscal market ( Jaggi et al. 2010 ) . Because the FVA dependants on market state of affairss. when just value increases. it is boon to banks’ balance sheets at the top of the rhythm and lessenings will weaken the banks’ balance sheets at the underside rhythm which besides cause the market to panic and impact the development of future market and even the whole fiscal system ( Veron 2008 ) . Evaluation of just valueAfter the treatment of pros and coins of the just value. it is clear that the virtues of just value are supplying seasonably and dependable information. while the demerits of just value are ensuing high volatility. limited dependable and verifiable information and tendency to procyclicality. Thus it is obvious that FVA remains imperfect and besides it is difficult to make up ones mind whether just value makes good betterments in accounting measuring ( Skoda A ; Bilka 2012 ) . For illustration. it has been discussed that just value measuring causes jobs when estimate the illiquid assets. whereas is it doing state of affairss better if companies utilizing different measurings like historical-cost accounting ( Laux A ; Leuz 2010 ) ? If there is no other measuring can work out the jobs triggered by FVA. it is still utile and should be applied to some extent. Fair value measuring in Qantas 2011 one-year studyQantas is regarded as one of the most prima trade names in Australia and it provides domestic and long distance air hose. The one-year study shows that the company used historical-cost. realizable value. present value and just value measurings. Fair value measuring is widely applied in Qantas study. First. derivative fiscal instruments are measured at just value both ab initio and on an on-going footing ( Qantas. p56 ) . Furthermore. fiscal warrant contracts are besides stated at just value when the warrant is issued ( Qantas. p58 ) . The just value of hard currency. hard currency equivalents and non-interest-bearing fiscal assets and liabilities approximate equal to their carrying sum as consequence of the short period adulthood. As for interest-bearing liabilities. they are valued ab initio at just value minus attributable dealing costs ( Qantas. p61 ) . Secondly. some grosss forillustration rider and cargo gross and salvation gross use just value method to some extent. Passenger and cargo gross is carried at the just value of the consideration received. while the salvation gross is depending on management’s appraisal of the just value of the expected awards for which the points will be redeemed ( Qantas. p57 ) . Furthermore. the assets classified as held for sale are measured at the lower of transporting sum and just value less costs to sell ( Qantas. p58 ) . Besides. share-based payment is valued at the just value method ( Qantas. p60 ) . Alternate measurings used in QantasQantas non merely applies the mark-to-market measuring but besides uses alternate methods in its study. The company prepared the Consolidated Financial Statements based on historical costs except some assets and liabilities should measured at just value that consistent with the accounting policies ( Qantas. p55 ) . When the house reports the belongings. works and equipment. they are ab initio measured at cost or stated at deemed cost less accrued depreciation and impairment losingss. and so utilize cost theoretical account in reappraisal for the subsequent twelvemonth ( Qantas. p58 ) . The stock lists are carried at the lower of cost and cyberspace realizable value and the footing of leaden norm costs is used on the costs of technology outgo and consumable shops ( Qantas. p58 ) . Furthermore. leased assets and liabilities are reported to the present value of the minimal rental payments ( Qantas. p59 ) . In add-on. non-current receivables and proviso are measured at present value ( Qantas. p58. 60 ) . Fair value measuring in BHP Billion 2011 one-year studyBHP Billion is a world’s largest manufacturer that major running the concern in excavation and crude oil. It is clear that the dominant method used by BHP Billion is historical cost measuring. and it besides uses just value and net nowadays value methods. BHP Billion applied just value in each category of fiscal instruments. All fiscal assets and liabilities except derived functions are ab initio reported at just value of consideration paid or received. and recognized at just value or amortized cost later ( BHP Billion. p211 ) . The just values of derived functions are based on quoted market monetary values ( BHP Billion. p211 ) . Available for sale and trading investings aremeasured at just value ( BHP Billion. p171 ) . Besides. the share-based payments are measured on the just value at grant day of the month ( BHP Billion. p168 ) . Alternate measurings used in BHP BillionHarmonizing to BHP Billion 2011 one-year study. the fiscal statements are drawn up on the footing of historical cost. while derivative fiscal instruments and other peculiar fiscal assets are carried at just value ( BHP Billion. p166 ) . Besides. the rating of belongings. works and equipment are carried on cost less accrued depreciation and damage charges. and the recoverable sum of them are measured at the higher of just value less costs to sell and value in usage ( BHP Billion. p169. 172 ) . Inventories. including work in advancement. are valued at the lower of cost and cyberspace realizable value. Furthermore. leased assets are capitalized at the lower of the just value of the belongings. works and equipment or the estimated present value of the minimal rental payments ( BHP Billion. p169 ) . Additionally. closing and rehabilitation commissariats are measured at the expected value of future hard currency flows. discounted to their present val ue ( BHP Billion. p171 ) . Compare the measurings between Qantas and BHP BillionComparing two companies. the similarities are that historical cost method is their major measuring and they both use just value in derivative fiscal instruments. share-based payments and fiscal assets and liabilities. Because the just value can reflect the up-to-date information of the current market. companies both apply this method in derivative and share-based payments. Besides. for some short period adulthood assets and liabilities. just value can be seen as equal to transporting sum. Furthermore. they both apply same method to mensurate stock lists. As for the differences. Qantas calculated rider and cargo gross and salvation gross in just value method. while BHP Billion acknowledge the gross revenues gross when economic entity has passed control of the goods or other assets to the purchaser. Item of belongings. works and equipment. Qantas used cost theoretical account to appreciate them. whereas BHP Billion recorded the ab in itio cost and so find recoverable sum at the higher of just value less costs to sell and value in usage. Future development of just valueHarmonizing to the treatment of virtues and demerits about the just value measuring. and presentation on how Qantas and BHP Billion applied the just value in their one-year studies. it is still hard to find whether just value method contributes benefits in accounting. Some argues that just value accounting in fiscal coverage may speed up its disjunction from a firm’s concern world. while standard-setters and accounting faculty members believe there is no alternate measuring or describing theoretical account better than FVA ( Magnan 2009 ) . As mentioned by Jaggi et Al. ( 2010 ) . ordinance on just value is important for offering dependable. transparent. and accurate information on plus values to investors. and information is utile during stable market conditions. while it fails to be usefulness when the fiscal market is unstable and volatile. The advantages of just value can back up this statement that it provides timely information. which is mo re utile and reflect current market conditions than historical cost for investors. that is the ground why Qantas and BHP Billion both use this method to mensurate the portions. derived functions and some fiscal instruments. However in an unstable fiscal market. for illustration. when confronting the fiscal crisis. companies’ values written down dramatically utilizing just value measuring. Another terrible job of the just value is that the appraisal of assets and liabilities contain mistakes and the information is non dependable comparison to true market value because it based on unobservable information and will take excessively much discretion for the direction. so it is suggested that the value of assets should non be based on a theoretical account that provides some theoretical value ( Jaggi et al. 2010 ) . Furthermore. regulators have to see how much latitude to give directors when they estimate just value. It is suggested that houses can widen revelation of the implicit in premises when usage just value appraisal no affair in Level 1. 2 or 3. For case. in Level 2 appraisal. companies should supply sufficient information to investors that can assist them to find which assets or liabilities are applied as the footing for comparing. and in Level 3. all relevant theoretical account inputs should be provided to investors ( Landsman 2012 ) . Even the measuring of just value is non accurate ; other alternate method still contains mistakes such as historical cost. Therefore. just valueaccounting should non be abandoned and in order to better it. alteration to the just value accounting should be concerned to work out the specific jobs. It is a challenge for regulators to supply guideline for the rating of fiscal assets that can forestall the companies from fiscal prostration and avoid greater uncertainness in the fiscal markets ( Jaggi et al. 2010 ) . Fortunately. academic accounting research workers like IASB and FASB continue to do attempt in publishing criterions associating to fair value measuring. revelation and acknowledgment that aim to supply ample chance for future research ( Landsman 2012 ) . Additionally. the ordinance compositors will hold a good chance to analyze the efficiency and utility of disclosed information comparing in different adoptive houses. Although the just value is far from perfect now. it is non necessary to abandon this method and all unfavorable judgment can promote farther explore to settle these issues and impulse related establishments to modify the ordinance in order to do betterments in just value measuring ( Skoda A ; Bilka 2012 ) . DecisionFair value measuring suffered many critics after the consequence of the fiscal crisis. It clearly shows the strengths and restrictions of the FVA in this article. The pros are that FVA supplies up-to-date and dependable information ; besides it is an indifferent measuring because it is non affected by factors related to other entities. Even though FVA will do many jobs like high volatility. limited verifiable and dependable and procyclicality tendency. it is still utile to some extent because other alternate methods may non execute better than the FVA. In Qantas and BHP Billion 2011 one-year study. they both reported elements like derived function. some peculiar fiscal instruments. and share-based payments on the footing of just value. The just value can outdo reflect the current market conditions. which is utile to do determinations for investors. There are besides some differences bing in two companies. They recognize belongings. works and equipment in different method. Qantas used cost theoretical accountwhile BPH Billion measured on the footing of reappraisal theoretical account. Besides. Qantas recognized some gross like rider and cargo gross and salvation gross in just value. while BHP Billion was non. As for the hereafter development of the just value. just value accounting should non be abandoned. When confronting the job of just value appraisal. it is suggested that extend revelation of the implicit in premises to users whether in Level 1. 2 or 3. In order to better the measuring. regulators should maintain issue and modifying criterions related to just value measuring and hole progressive in the system. Additionally. ordinance compositors can analyze the efficiency and utility of just value among different adoptive houses. MentionAustralian Accounting Standards Board 2011. Fair Value Measurement. Australian Government. Melbourne. Victoria. viewed 25th April 2013. lt ; hypertext transfer protocol: //www. aasb. gov. au/admin/file/content105/c9/AASB13_09-11. pdf gt ; BHP Billion Limited. BHP Billion one-year study 2011. viewed 27th April 2013. lt ; hypertext transfer protocol: //www. bhpbilliton. com/home/investors/reports/Documents/2011/BHPBillitonAnnualReport2011_Interactive. pdf gt ; Jaggi. B. Winder. JP A ; Lee. CF 2010. ‘Is There a Future for Fair Value Accounting After the 2008–2009 Financial Crisis? ’ Review of Pacific Basin Financial Markets and Policies. vol. 13. no. 3. pp. 469–493 Landsman. WR 2012. ‘Is just value accounting information relevant and dependable? Evidence from capital market research’ Accounting and Business Research. vol. 37. no. 1. pp. 19-30 Laux. C A ; Leuz. C 2010. ‘Did Fair-Value Accounting Contribute to the Financial Crisis? ’ The Journal of Economic Perspectives. vol. 24. no. 1. pp. 93-118 Magnan. ML 2009. ‘Fair Value Accounting and the Financial Crisis: Messengeror Contributor? ’ . Accounting Perspectives. vol. 8. no. 3. pp. 189 Penman. SH 2007. ‘Financial coverage quality: is just value a plus or a subtraction? ’ Accounting and Business Research. vol. 37. no. 3. pp. 33-44 Skoda. M A ; Bilka. P 2012. ‘Fair value in fiscal statements-advantages and disadvantages’ . Studia Universitatis Vasile Goldis Arad. Seria Stiinte Economice. vol. 22. no. 22. pp. 1-8 The Qantas Group 2011. Qantas one-year study 2011. viewed 26th April 2013. lt ; hypertext transfer protocol: //www. qantas. com. au/infodetail/about/investors/2011AnnualReport. pdf gt ; Veron. N 2008. ‘Fair Value Accounting is the Incorrect Scapegoat for this Crisis’ . Accounting in Europe. vol. 5. no. 2. pp. 63-69

The House of the Scorpion Essays

The House of the Scorpion Essays The House of the Scorpion Essay The House of the Scorpion Essay The house of the scorpion The term extraordinary can apply to many things. The definition of extraordinary is an object that is â€Å"very unusual and deserving attention†. The House of the Scorpion deserves to be called extraordinary because it spins a masterful literary web that will not set you free until you finish the last page with a satisfied sigh. Because of the moralistic issues she cunningly weaves into the book, the excellent literary language, and her cautionary take on the future, Farmer will never disappoint her readers as she spins her dispute between right and wrong. There is a thin line between good and evil. Farmer delves into morally wrong issues, and brings our twisted inventions to the light. She poses questions of right and wrong of topics discussed today. Is it ethical to clone human beings? Is a human suffering, even though they are not aware of it? Farmer brings our worst fears into view and dissects them one by one. Even though we clearly see some things as bad and others as good Farmer gives a second opinion on these issues and makes us rethink our answers. Her take on right and wrong is exemplified by El Patron and Matt. One is clearly right, and the other wrong. But the reader cannot but feel that El Patron was to be sympathized with, such as when he pitifully repeats the tale of his dead brothers and sisters. Matt on the other hand at some times was to be despised at, such when he forced Maria to kiss him. Readers will be kept to the edge of their seat as she presents questions and answers and while at the same time causing ourselves to delve deeply into our hearts and find what we believe in. Readers will not be able to put down this book because of the thoughtful questions it provokes. Another one of the reasons why readers are recommended this book is Farmer’s literary style. While the plot is the bare bones of the story, the meat is what really makes the book worth reading. Her characters are the veins that give the book life as they flow richly from the pages. You can hear Celia and Maria laughing with Matt while Tam Lin indulgently watches on. You can practically feel the love between them as Tam Lin befriends the lonely despised clone, as Maria bypasses prejudices to love him, as Celia bravely defies El Patron by poisoning Matt’s heart. She cleverly describes her tale of a futuristic landscape in sweeping imagery, so real you can join in Matt’s horror when he finds out what eejits really are. Farmer has effectively enthralled readers because of the life she breathes into the book, transforming a set of simple bones into an extraordinary literary tale by infusing it with flesh, blood and a heart. The heart is what keeps people reading, and convinces people to read them; it is the heart that pumps the blood through the veins and lends animation to the bones. Farmer captures the workings of a heart and imbues it into her book making it a worthwhile read. Farmer keeps a firm grip on reality while presenting a real and shocking view on our world a hundred years into the future. She looks at arguments that plague our world now and imagine what will happen hundreds of years later. Some authors may see science fiction as a way out of reality, because literally anything can happen in the future. Farmer, however, gives plausible views of what could happen to us in our civilization if things continue as they do now. What she foresees is economic disaster, whales dying and whole oceans choked with pollution. She sees a life where everybody is running away from their life because reality is too harsh to face. She sees countries crippled because of drugs, mindless slaves working in the poppy fields. She sees everybody unable to face the truth because sometimes the truth is too hard to bear. She has given us an entirely possible future, where everyone we know can be an eejit, every child we know could be starving because nothing is equal. This book will give readers a new view on what our world could become. Farmer presents cautionary tale of what could happen if it is too late to open our eyes and enslave millions of people to a miserable existence. Nancy Farmer’s work in The House of the Scorpion has entertained millions of readers because of the questions she cunningly weaves into the plot, the beautiful literary imagery, and the setting, which takes place a hundred years into the future. Her futuristic setting lends a sense of horror to the book as everything is dead or struggling to live. She has captured readers with her excellent plot which she fleshes out with believable characters. She has given the book a heart and thus it will capture generations of people because of the qualities she has written it with.

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

CBB individual report - Essay Example Customer loyalty takes years to build and once it is established, the need is to make sure the company maintains its threshold over the existing customers as well as attract new ones to make the business more and more profitable and strong. (John, 2003) Establishing a new product out of the blue seems to be not a very favorable option in the developed markets as no one would be attracted to the new hype. Rather people will take it as a ‘just another new product in the market’ idea and continue with their lives. This cannot be allowed for a business, which is in its starting days, at all. Sooner or later, it will come back to the thought of merging itself with some strategic alliance for the betterment of its business, until the business itself is standing on its feet and that too with pride and without anyone’s help. These strategic alliances not only help the big businesses to capitalize on the strengths of large, multinational companies but also draw huge sums of benefits, both in the form of money and customer loyalty. This is a challenge both for the new business as well as the alliance with which the company is thinking of forming a bond with, chiefly because their own business is partly dependent on the ne w one, which they will help to set their feet upon. A product’s equity depends on four such factors which might include its name and how much the people are aware of this very name. Another factor is the loyalty level of the consumers with regards to this product or the brand which is available in the market. Under the loyalty level are five types of groups present which include the non-customers who simply do not buy this product which is being sold under the company’s name but purchase the one of the competitors’. (Griffin, 2002) Other one is the group that houses the price switchers who are extremely sensitive to price. The passively loyal lot buys out of habit rather than any reason. Fence sitters do not make an effort to judge between

Database Systems Concepts Essay Example | Topics and Well Written Essays - 750 words - 3

Database Systems Concepts - Essay Example One of the principles of cryptography is double-blind design: Make it so as few people as possible have access to both key and lock. In this case, the solution is to have the administrator encrypt the passwords as well as improve security through mechanisms like further password-encrypting the password folder, making the password folder a hidden folder and providing no information as to find it, having user logs, etc. The best and simplest way is to encrypt the passwords in the first place. When a user enters a password, it is turned into dots or *****. This is to prevent onlookers from seeing it. But it is possible for that process to occur and for the password to still be saved in plain text elsewhere. When one signs up for a forum, it is quite often that one's plain text password is sent to the person in an e-mail. This would mean that any trojan that could read e-mails could easily acquire the person's password for a site. Solving that problem is certainly slightly stickier, but when it comes to an OS, it's very easy. When the password is signed in, it is encrypted locally. This encryption needs to be chosen by the administrator. Only administration has access to the encryption algorithm, so only the administrator can log onto a computer and find passwords. That way, if a breach does occur and someone does find the password folder, they see gibberish. Ideally, user names should be encoded as well. What about password retrieval? Use password hint services. Upon signing up for the password, the user also creates some unique security questions. These should be unique enough so as to avoid potential social engineering approaches: The classic â€Å"What is your mother's maiden name† or â€Å"Who was your first pet† can be risky. The best approach is to let the user type in their own question then answer it. However, this program will have to make sure that the password is not in the text at all, else people give themselves backdoors which can compr omise security. If this fails, then administration can log people in and recall passwords. Other basic security tricks can solve this problem, however. The password folder should always be hidden and password-protected itself by a password known only to the admin. This means that even if someone had a key to the encryption for the passwords, they still couldn't access the password list. And they would find it difficult to locate the password folder in the first place. Similarly, user logs of who logs in and out at various times is a deterrent to this activity. If only legitimate users can log on, then it is easy to find who did it and pursue disciplinary action. The problem comes when a password is stolen from one person by another employee or someone else with access to the company, but at the least, it starts the investigation appropriately. However, it is important to bear in mind that in the modern era it's rarely someone breaking into an office and stealing passwords, or even s ome intrepid employee doing so. Rather, the most likely risk are keyloggers, trojans and malware that seek out the information. Again, if the information is sufficiently encrypted, there is no problem; however, this means that the key should only be stored locally on the administrator computer, if it is stored locally at all (I would suggest keeping it in a CD-ROM). This means that proper anti-spyware programs and hygiene are key to avoid password theft problems. Ideally, administrators would sharply control what can be run and what can't be run. When

Lessons from the Titanic. How the lessons learned from the sinking of Essay

Lessons from the Titanic. How the lessons learned from the sinking of the liner Titanic can be applied to modern projects - Essay Example The sinking of Titanic in Atlantic on 14 April 1912 resulting in death of 1502 passengers is remembered as one of the deadliest peacetime maritime disasters in modern history. The purpose of this dissertation is to review the historical project of constructing Titanic for operational use. The project also aims at analyzing the reasons from the perspective of project management that led to failure of this huge project of its time and applying the lessons learnt to modern day projects. The research on the subject is mainly based on extensive review of available literature, for which a variety of the references including but not limited to the internet resources only were consulted. In this dissertation two pronged approach was used for research methodology: technical investigation and project management. Titanic Project was studied and analyzed from the perspectives of both technical blunders and project management failures from its conception to operations. The technical investigation methodology aimed to find out the technical and operational reasons for the sinking of the Titanic. Project Management methodology used information from technical investigation to analyze the reasons of failures from the project management perspective and develop an analogy to modern Project Management practices and standards in an attempt to identify the actions that could have prevented the disastrous occurrence. From a technical view point, over confidence in the invincibility of the Titanic led to number of critical compromises like selection of inappropriate material for ship hull, height of bulk heads and changed engine configuration during the design and construction phase of the ship since the team believed that altering the original pans would not affect the safety features of the ship. Besides, compromises were also made during the testing phase of the Titanic where only partial testing was carried out trusting the track record of Olympic liner as excellent, which was not the actual case. From the project management point of view, the major element that was missing from the Project plan of Titanic was risk management. Much efforts were laid to precisely define the functional and nonfunctional requirements; however, more emphasis was laid on functional requirements on the cost of compromising the non-functional requirements. These compromises resulted in risks to the project which were neither identified nor planned for mitigation. Ignoring these risks during the design phase led to the sinking of the Titanic ship. Risk mitigating actions could include introducing double hull, compartmentalization and raising the height of bulkhead, and incorporating and balanced keel for such a large size ship to protect against the wave capsizing. Studying the successful projects can help project managers to apply the common experiences to the new ones, and learning from the failed projects can help to avoid the similar mistakes from recurring. In this report, less ons learned from failure of Titanic were analyzed in analogy with the modern project management practices and were studied for application to present day projects. Table of Contents Chapter Title Page 1 Introduction 1 1.1 Overview of the Project Titanic 1 1.2 Aims and Objectives 3 1.3 Scope and Limitations 6 1.4 Dissertation Layout and Approach 6 1.5 Summary 7 2 Methodology 8 2.1 Research Methodology 8 2.2 Key Research 9 2.3 Referencing Sources 12 2.4 Methodology for Analysis 13 3 Review and Analysis 15 3.1 Historical Facts

Analyze the Social and Economic Transformations Essay Example for Free

Analyze the Social and Economic Transformations Essay Between 1492 and 1750, the new contacts between Western Europe, Africa, and the Americas, socially and economically transformed the Atlantic world. New worlds were discovered, the population was escalating due to the slave trade and booming economy, and the industrial production advanced from man-made to machine-made. The new contacts among Western Europe, Africa, and the Americas, lead to the economies improving as crops and food spread around. Economically, in the Americas, European colonists advanced from mining for silver, to farming for crops. All of the goods were traded with other countries. The triangular trade connected imports and exports of different goods mainly between North America, Africa, and Europe. The reason the Atlantic changed into a huge trading port was because many countries were overflowing with resources other countries would love to have. The countries would exchange their resources for another country’s. A vast part of the triangular trade was the Atlantic slave trade. As agriculture became more and more important in daily life, labor was becoming vital. Africa exported slaves to the West Indies and to North America. Socially, the Atlantic was renovated in many ways too. The population was expanding due to the agricultural advancement. The social triangle in Africa and the Americas were drastically changing with the adoption of agriculture. In Africa, of course, people were imprisoned everywhere. Africa was predominately all women because a lot of the men died or were shipped off to another country. Women were not treated as if they were any different than men when came to labor. They were forced to do tiring toil also. In the Americas, the European colonists made new social groups as well, and also had slavery; although, most of the slaves were imported from the West Indies. However, the social structure of Europe remained the same. It remained more self-regulated through out this time period. Over this time period, contacts form and connect trade routes that changed the world forever. These contacts offered resources, and transformations in social structure and economical status. Between 1492 and 1750, the new contacts between Western Europe, Africa, and the Americas, socially and economically transformed the Atlantic world.

Pokers Popularity Grows Among Teenagers :: essays research papers

In Chicago, Illinois, among many other cities across the nation, a new trend has swept teenagers like a plague. Poker, or the newly named Texas Holdem, has been the new hobby to most kids, boys in particular. Since the football season has been over, one boy even turned his dining room, a place for family time and bonding, into a full fledged poker parlor with chips, and plenty of decks of cards. Texas Holdem came about sometime in the beginning of the decade, and has become more an more popular among teenagers. Launched from TV competitions between everyday people and even celebrities, kids from even our community have become hooked. In fact, some parents condone it. They think that the game teaches strategy, critical-thinking, and math skills. One parent even compared it to smoking pot, saying he’d rather have his children play Holdem than not know where they are. It’s "safer" because unlike drugs that impair your judgments, the child is occupied with something that, if developed, can be cured by just taking it away. Josh Kohnstamm, father of Josh in Mendota Heights, Minnesota, says "it's become the perfect escape for his studious 16-year-old son, Josh, who ‘takes everything too seriously.’ Allowing him to ‘whoop’ the school's best athletes -- computer geek that he is -- and come away feeling lucky when that is a s ensation that rarely happens in his everyday life." But I could only wonder if the game was more about self-fulfillment and confidence, or critical thinking and math skills? Either way, the child is gaining, isn’t he? But then again there are also the adults who think that the game is a bad habit, and develops bad gambling habits. "It's fun. It's exciting. It's glamorized on TV and in the media in a way that other addictions are not," says Keith Whyte, executive director of the National Council on Problem Gambling. "There's the impression that through skill you can beat the odds. But randomness is always going to have a bigger factor in determining the outcome than your skill." The fact is, is that gambling is an addiction and has been known to be hard to overcome. However, I don’t think that anyone can actually say that it is forbidden because I really think that no matter what, every person takes a chance which can be considered gambling. I’m not sure where I stand on this issue.

Effects of Google Translate on Vocabulary

Effects of Google Translate on Vocabulary Acquisition and Reading Comprehension BY traveler0527 Effects of Google Translate on Vocabulary Acquisition and Reading Comprehension Abstract With the rapid development of technology, more modern ways are applied to English learning. Though technology towards language learning has been extensively studied in recent years, the influences of online translation are seldom examined. This study investigates the effects of Google translate on English vocabulary acquisition and article comprehension. It was hypothesized that Google translate can improve students' performance in both aspects.The research was evaluated by an experiment which needed participants to read one article and finish some related quizzes. To make a comparison, participants were divided into two groups with only one can use Google translate. The results were unexpected. It seems that Google translate does not has a significant positive effect to help students learn English voc abulary and to improve reading comprehension. Students who learn English, teachers who want to help their students make progress and researchers in this area could benefit from this study.Introduction The rapid development of technology in recent decades benefits the education area. Besides traditional teaching methods, more approaches are employed in language learning to help learners make progress. Many studies have focused on impacts of different kinds of technology on English learning. Previous research from Kung and Chuo (2002) affirmed that college students acknowledge the Internet as a useful tool to learn English. Chun and Plass (1996) suggested that with multimedia program to assist high school students in reading articles, the rate of incidental vocabulary learning increased.However, few studies have examined the effects of online translation service on English learning. Research studies both vocabulary learning and reading comprehension is also difficult to find. Therefor e, further investigations are needed. This research is aimed at investigating the influences of Google translate on vocabulary learning and reading comprehension. Google translate is a kind of free online language translation service which can instantly translate text or web pages into numerous different languages. Vocabulary learning is an important and fundamental aspect of English study which stresses cognition and use of words.Additionally, reading comprehension is an ability to understand articles which elated to recognition of content and grasp of main ideas. The lack of previous research on this topic leads to the research question: Do students who use Google translate to help them learn English have higher efficiency than students who do not? It was hypothesized that Google translate will improve students' understanding of unfamiliar words and the content of an article. Methodology Sample The sample participating in this experiment consisted of 1 1 students from Yl- are non- native English speakers.Material Google translate, which is capable to offer translation of text immediately and can un perfectly on laptops, was used as assistance for the experiment group and defined as the independent variable. A relatively new article excerpted from Slate Magazine which is about business and trade was adopted as the test material. With an academic style and approximately 700 words, this article can be difficult to understand. A quiz related to the article consisting of 8 questions about vocabulary learning and 2 questions about reading comprehension was also used.The first 8 questions ask participants to choose the right words to fill in 8 incomplete sentences. The last 2 questions are multiple choice questions. Procedure Several meetings were held to design the experiment and the quiz. After that, the whole experiment was piloted in the researcher team to check the validity of questions and to ensure there would be sufficient time for participants to finish the reading task and the quiz. Another purpose is to make every researcher be familiar with the process. The formal experiment was conducted on 19th April in the EAP classroom.All members of the research team were required to bring laptops in order to run Google translate. First, participants were divided into two groups randomly. 6 tudents in the experiment group were allowed to use Google translate during the reading time. Other 5 students were treated as the control group. Then, a 3-minute- long brief guidance including rules of the experiment was given to participants. Next, paper copies of the article were given out and 1 5 minutes were arranged for participants to read.The experiment group was allowed to use Google translate when they encounter unfamiliar words or sentences, whereas the control group should read through the paper without any assistance. For both groups, taking notes and making marks in the reading paper were forbidden. Afterwards, quiz papers were distributed to evaluate participants' learning outcomes and Google translate is banned to use. Participants were given 15 minutes to finish the quiz. Finally, all the papers were collected. The whole experiment was conducted in the EAP classroom and last for approximately 40 minutes.After the experiment, the research team gathered to mark quiz papers and the results were analyzed by using a data- recording table. Result and analysis The aim of this experiment is to define whether Google translate can help students learn English more efficiently. Without the independent variable, which is Google ranslate, all other conditions were kept the same to both groups. Therefore, it seems fair to say the experiment was conducted in a Just way. The most important finding is one that out of the researchers' expectation. The average grade of control group is nearly 1. 2 times higher than the experiment group (Figure 1).It reflects that the control group had a better performance during the test. Considering the result contraries to the hypothesis, deep analyses were given. The possible reasons are as follows. Firstly, because of the lack of a pre-test to divide subjects, there may be a hance to put students who are good at English in the control group. Secondly, participants who have the privilege to use Google translate may rely on it whenever understanding of the content and the efficient use of context. Thirdly, since participants in experiment group needed to switch between the papers and laptops, it is hard for them to concentrate on the article.Fourthly, as Google translate can only give one simple definition of the word or phrase, this could be inaccurate and sometimes could mislead those students. After data were entered in an Excel spreadsheet, the accuracy of every question was alculated. As the Figure 2 below illustrates, the overall accuracy of the control group is higher than the experiment group except for question 5 and 8. No one in the control group answered correctly to t he fifth question and one third of them gave wrong answers to the eighth question.These two questions are aimed at testing students' understanding of the meaning of new words. Google translate gives the right explanations which are consistent with the meaning in the content. This may indicate that Google translate can help students gain the meaning of some words which have clear and simplex meaning. However, the last question, which is a multiple choice question about reading comprehension, none in the experiment group gave the right answer while almost half of the students in the control group chose the correct one.The data suggests that students in the control group had a better understanding about the main ideas of the article. This may because there was no equipment to distract their attention and all they could do during the first part of the test was to read the whole content thoroughly. Another question that worth being discussed according to the Figure is the sixth question, all participants in he experiment, no matter which group they belonged to, failed to answer it. The question is: Even so, it is unclear how much the shift to inland growth really has. The correct word be chosen from the box is â€Å"momentum†.From the experiment group's perspective, it is proper to surmise that the Chinese translation given by Google translate is inapposite and not related to the content tightly. This made it tough for those who take Google translate as a helper. From the control group' viewpoints, it may perhaps be that the context is complex and the meaning is hard to guess. Another factor that needs to be concerned is the question itself because it is a compound sentence and difficult to understand. To brief summarize, Google vocabulary and improve the comprehension of reading.Conclusion One of the most important findings is that the control group performed better with higher marks on average in the experiment about whether Google translate is helpful for students to learn new words and to understand better about the content when they read an article. Another interesting finding is that Google translate can be very useful when the target word has a definite meaning and at the same time, be very imited when relate to the text comprehension. In general, the findings are unexpected and contradict the hypothesis which claims that Google translate can have positive effects to English learners.It is also contradictory to the findings of Peters (2007), which claims that the use of online dictionary can enhance vocabulary acquisition. To sum up, though Google translate is useful when readers want to find students when they read an article or encounter words with multi-meanings. The unanticipated findings may relate to some limitations of this experiment. First, the topic is limited. Since the research topic is to examine the effects of technology on English learning, it can contain many subareas. For example, reading, listening, speaking an d writing.The research group only focused on 2 English learning aspects: vocabulary and text learning. Even the vocabulary contains lots of inspection points, such as spelling, pronunciation and word meaning. Also, use Google translate to represent technology is one-sided. There are other kinds of technology like software, recorder and e-dictionary. Second, for the experiment, the sample size is too small and lack of diversity. All 11 participants are year 1 students with the same major from the same education background. In addition, the gender proportion is unbalanced.Meanwhile, a pre-test about the English level of the participants is lacked. Moreover, the function of Google translate is inadequate. In brief, the limitations are in two aspects: topic and the design of the experiment and these may lead to the unpredicted findings. The findings of this report lead to some recommendations. Firstly, students who learn English at the beginning level can use Google translate to find th e meaning of the words, phrases and sentences to help them understand the ontent. However, it is not suggested to rely on Google translate to find definitions of every words.Secondly, teachers who want to help their students make progress in English learning could use Google translate as assistance more appropriately and efficiently in the aspect of simplex-meaning word acquisition. It is also advised that teachers should encourage students to think more by themselves actively and avoid using Google translate to find the meaning of every new word. Thirdly, researchers in this area can gain useful information about the effects of online translation service n English vocabulary learning and reading comprehension.