Children With Hiv / Aids - 843 Words

Ultimately, we learned the ways in which measurements are taken by DC CARE and other organizations in the DC metropolitan area that work with people who are living with AIDS, through our interview with Mr. Weston. We learned that there are many organizations in the area who are working to assist people who are currently living with HIV/AIDS based on a specific need that they demonstrate. Currently, DC CARE is doing their best to meet these needs by taking certain actions such as providing health insurance to low-income HIV positive individuals and training to those who directly work with these individuals. By making these fundamental efforts, service providers are really focusing their capabilities to help those people who are suffering with HIV/AIDS and are indeed making real progress. From an socioeconomics perspective, we saw that people living in lower living standards have greater chances of infections. Therefore, many organizations—including DC CARE—are contributi ng their budget to improve the poor’s standard of living. Additionally, we learned how stigmatization impacts the prevalence of HIV/AIDS in the DC area and how one’s education level can also influence one’s chance of becoming infected. Though, it has been the common misconception that only the low-income and uneducated are at risk of infection, we learned from Mr. Weston that people with moderate income and college degrees, may also put themselves in risky situations. For instance, Mr. Weston gave us theShow MoreRelatedChildren With Hiv / Aids1125 Words   |  5 PagesPeople living with HIV in the UK can now expect to live into old age if diagnosed promptly Internationally there is a Joint United Nations Programme named the HIV/AIDS (UNAIDS) 90:90:90 targets. The aim is for 90% of people living with HIV to be diagnosed, 90% of those diagnosed to be receiving HIV treatment and 90% of those receiving treatment to have a suppressed viral load, by 2020. In the UK in 2015, 87% of the estimated number of people living with HIV wer e diagnosed. Of those diagnosed, 96%Read MoreHiv / Aids And Its Effects On Children s Fund And The World Bank2103 Words   |  9 PagesComfort Senesie Dr. DeJoy HIV/AIDS in South Africa Africa is arguably the poorest continent in the world as shown by statistics from World Health Organization, United Nation Children’s Fund and the World Bank. Growing up in Africa, I have been a first- hand witness to abject poverty which I believe is interconnected to illiteracy, higher infant and maternal mortality rates, life expectancy and the continuous presence of diseases. Even though Southern Africa has made some strides addressing someRead MoreHiv / Aids And Aids1472 Words   |  6 PagesHIV/AIDS is the major ongoing issue attacking sub-Saharan Africa. The damage caused by HIV/AIDS strips families, communities, and increases poverty. In Kenya, the plague has mainly targeted those in the fertile and reproductive age groups. According to estimates by the United Nations of AIDS (UNAIDS), â€Å"Indication of 22.5 million people were living with HIV in Africa, over 1.6 million people were estimated to have died from this syndrome, and well over 11 million children have been orphaned by AIDSRead MoreHiv Is A Human Immunodeficiency Virus1721 Words   |  7 PagesPicture this: a young child who is very skinny, ribs and all other bones are showing through the skin, they are born with HIV. it then leads to AIDS, due to their parents. HIV is a Human Immunodeficiency Virus. If HIV is left untreated, it can lead to AIDS, which is an acquired Immunodeficiency Syndrome. In Nigeria, Africa millions of people have the disease of AIDS and HIV. There is not many treatment options or solutions for this serious issue that takes place all over the country. There are aRead MoreAids, Hiv, And Aids1726 Words   |  7 PagesAIDS and HIV in Africa Picture this: a young child who is very skinny, ribs and all other bones are showing through the skin, they are born with HIV. it then leads to AIDS, due to their parents. HIV is a Human Immunodeficiency Virus. If HIV is left untreated, it can lead to AIDS, which is an acquired Immunodeficiency Syndrome. In Nigeria, Africa millions of people have the disease of AIDS and HIV. There is not many treatment options or solutions for this serious issue that takes place all over theRead MoreHiv / Aids And Aids948 Words   |  4 Pages33.3 million people are infected or living with HIV, of which 22.5 million are in sub-Saharan Africa. In addition, of the2.5 million children in the world estimated to be living with HIV, 2.3 million are in sub-Saharan Africa. Southern Africa, the most affected region, includes a number of middle- and lower-middle-income nations known as the hyperendemic countries. In South Africa alone, there are about 5.7 million people living with HIV/AIDS. In Swaziland, 42 per cent of women attending antenatalRead MoreHow is HIV/AIDS in Uganda Connected to Social Justice? Essays985 Words   |  4 PagesWhat is HIV? HIV stands for Human Immunodeficiency Virus which is a virus that attacks the human immune system. Once the body is unable to continue fighting the infection, the disease is more severe and known as AIDS. It usually takes more than 10 years to progress from the HIV virus to AIDS which is a deadly disease that has killed over than 25 million people around the world. HIV can be transmitted between people many different ways. Any kind of unprotected sexual intercourse is a very commonRead MoreHiv / Aids And Aids856 Words   |  4 PagesHIV/ AIDS affects many people in the world. One of the many places that have the highest HIV/ AIDS epidemic is in South Africa. South Africa has one of the highest prevalence of HIV/ AIDS in the whole world. There are 6.3 million people living with HIV/AIDS in South Africa. There is a 19.1% adult HIV/AIDS prevalence, 340,000 new infections, 200,000 AIDS related deaths, and 42% adults on antiretroviral treatment. South Africa has the largest antiretrovira l treatment program in the world. There areRead MoreAddressing The Issues With Human Immunodeficiency Virus1400 Words   |  6 Pages Carmichael Organization Date: January 19, 2017 RE: AIDS Prevention Treatment The Human Immunodeficiency Virus or HIV as it is commonly known was first seen in the United States about thirty years ago before it generated the world s attention. Since then thousands of American have lost their lives to AIDS and millions more have become infected. As a health organization, GA Carmichael has a growing population of patients infected with HIV. As the family health organization tries to extend partnershipRead MoreDifference between HIV and AIDS1344 Words   |  5 PagesHIV and AIDS are not the same illness, one is more severe than the other. HIV stands for Human Immunodeficiency Virus. This virus enters the human immune system, which is the body’s natural defense system, and attacks the body’s CD4 cells (T-cells), and over time, the virus destroys many cells leaving the body incapable of fighting off any infection as minor as a common cold. AIDS stands for Acquired Immunodeficiency Syndrome. This means that the body’s CD4 cells have fallen belo w 200 cells/mm3,

Great Depression and Technology Free Essays

As Albert Einstein once said â€Å"It has become appallingly obvious that our technology has exceeded our humanity. † Throughout the years our technology has become more and more advanced, creating more and more inventions. Modern technology has been created to fulfill every human’s needs. We will write a custom essay sample on Great Depression and Technology or any similar topic only for you Order Now With such great advancements it has become convenient for our society to turn to technology for all our questions. We have not realized that day by day technology is taking over us. Many like to argue that it is not true, but if you were to take away every possible form of technology away from them, it would make living for them very difficult. Now a day, technology has played such an important role in our lives that it seems almost impossible for many of us to live without it. Being said, modern technology has produced more inconveniences than conveniences. To begin, with technology constantly advancing, many have become very reliant on it, making technology almost a necessity to a person’s everyday life. Almost everyone owns a car, a computer/laptop, a cell phone, and even higher advanced technology. Everywhere you go, people are either talking on their phone or texting, However, with so much technology being provided to us, it has made us profoundly lazy and too dependent on technology not allowing us to think for ourselves. So not only has modern technology made us lazy but also unintelligent. â€Å"Who can remember the days when you had to go to the library to do research for a research paper, had to pick up the morning newspaper to get the latest news, or had to buy a stamp and put a check in an envelope to pay a bill? In the last 50 years technology has undergone an amazing transformation. But with the emergence of the Internet, is our ability to access technology on a daily basis a good thing or a bad thing? † (Bradley). Bradley clearly states that we no longer do simple tasks on our own; we rely on technology to do them for us. We now use Google or other search engines to look up questions, turn on a televisions to see what is going on around us, and take a picture of a bill on our cell phones to pay it. â€Å"In another 50 years will we still be considered a lazy society? (Bradley). Furthermore, â€Å"Although the proliferation of communications technology has made it easier than to ever to have a conversation with or write a letter to another person, it has also rendered us more isolated. Computers have significantly reduced the amount of face-to-face interaction people once enjoyed. In place of the richness of human contact, many now settle for the comparatively pale pleasures of comp uter social networking† (Wolfe). With social medias like Facebook, MySpace, and Twitter, communicating with one another has become easier than ever. But this may not always be a good thing. People can easily create fake profiles and pretend to be a young man or woman when they can be a crazed rapist or murderer. Not only that but with so many social networks, cyber bullying has increased drastically. People can put whatever they want on the internet which can lower a person’s self-esteem causing for them to want to kill themselves. Also, since we communicate so much over social media, it can affect our writing skills. Many people who chat online do not use proper vocabulary. For example, instead of writing okay, they abbreviate it writing OK. This causes us to begin writing in slang when we write papers for school. As a society we should learn face-to-face communication instead of over the internet. As final point, with new advanced machines being created and the machines being capable to do almost anything, there has been an increase in job elimination. Some of these jobs would include those of farm workers and factory workers. â€Å"A technology revolution is fast replacing human beings with machines in virtually every sector and industry in the global economy. Already, millions of workers have been permanently eliminated from the economic process, and whole work categories and job assignments have shrunk, been restructured, or disappeared. Global unemployment has now reached its highest level since the great depression of the 1930s. More than 800 million human beings are now unemployed or underemployed in the world. That figure is likely to rise sharply between now and the turn of the century as millions of new entrants into the workforce find themselves without jobs† (Rifkin). With modern technology taking over the jobs of farm workers, factory workers, etc, people are left jobless. And living in this economy has made it very difficult for people to find new jobs. Like Rotman said, â€Å"Rapid technological change has been destroying jobs faster than it is creating them. † With technology constantly evolving day by day our society has to be more careful than ever to not let it take over us. Although for many of us it may already have. How to cite Great Depression and Technology, Papers

Analysis of the Rhetorical Devices used in the Revolutionary free essay sample

Revolution many documents, speeches and drawings were created in an attempt to unify the colonists and fight the British tyranny. Of these documents, there were three that played an important role in the Revolution. These three documents used similar writing methods to persuade colonists into one common goal; rallying against Great Britain. All three of these documents were persuasive speeches, written to unify the colonists. None of the documents were actually written to be read, but rather written o be spoken.They are written so that anyone of any intellect would be able to comprehend them. Of the many rhetorical devices they used rhetorical questions many times in their speeches in order to regain focus from their listeners, and add extra emotion. Patrick Henry, the writer of the Speech in the Virginia Convention used many rhetorical questions throughout his writing. He asks questions such as, Are fleets and armies necessary to a work of love and reconciliation?Have we shown ourselves so unwilling to be reconciled that force must be called in to win back our love? Using this type of questioning he is able to state his opinion, and he doesnt allow much time for protest. We will write a custom essay sample on Analysis of the Rhetorical Devices used in the Revolutionary or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page It forces his listeners to think about the points he is making, and it usually persuades them into his point of view. All of these documents included many examples of anaphora. The use of anaphora helped emphasize many important points of the documents.Thomas Jefferson, the Ritter of the Declaration of Independence, used the word he to start out many of his sentences when referring to Great Britain. The repeating of the word he at the beginning of each sentence helped with the flow of the piece, and also displayed negativity towards the king. Restatement was also used in all of the pieces to present the writers views in different ways. The use of similes and metaphors was commonly present in Patrick Henrys writings, and you could find aphorisms in The Crisis l, written by ThomasPaine. Aphorisms helped the writer make short powerful statements that the general public could understand. Other important rhetorical devices used in these three documents included parallelism, repetition, and when delivering their speeches they used oratory. Three very talented writers in the Revolutionary Era presented documents that would change the way colonists viewed Britain, uplift their spirits and unify them as one country. Analysis of the Rhetorical Devices used.

Property, Plant, and Equipment free essay sample

Plant and Equipment Property, Plant and Equipment I- Nature of Accounting Issues Businesses purchase and use a variety of fixed assets, such as equipment, furniture, tools, machinery, buildings, and land. These fixed assets are long-term or relatively permanent assets. Also, they are tangible assets because they exist physically. They are owned and used by the business and are not offered for sale as part of normal operations. Perhaps the most descriptive titles these assets are known under are plant assets or property, plant and equipment. Depending on the industry, the plant assets of a business can be a significant part of its total assets. That is why the accounting for these long-term assets has important implications for a company’s reported results. In this paper, we discuss the proper accounting for the acquisition, use, and disposition of property, plant, and equipment. Before going over a brief overview of the nature of accounting issues, we ought to take a deeper look at what plant assets really are. We will write a custom essay sample on Property, Plant, and Equipment or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The major characteristics of property, plant, and equipment are as follows: * They are acquired for use in operations and not for resale. Only assets used in normal business operations are classified as property, plant, and equipment. For example, an idle building is more appropriately classified separately as an investment. Also, land developers or sub dividers classify land as inventory. * They are long-term in nature and usually depreciated. Property, plant, and equipment yield services over a number of years. Companies allocate the cost of the investment in these assets to future periods through periodic depreciation charges. The exception is land, which is depreciated only if a material decrease in value occurs, such as a loss in fertility of agricultural land because of poor crop rotation, drought, or soil erosion. * They possess physical substance. Property, plant, and equipment are tangible assets characterized by physical existence or substance. This differentiates them from intangible assets, such as patents or goodwill. Unlike raw material, however, property, plant, and equipment do not hysically become part of a product held for resale. The content of this paper will be centered on the four main accounting issues we face when dealing with property, plant, and equipment. The first one is computing the costs of these plant or fixed assets; the following one is how to allocate the costs of those fixed assets–depreciation- (less any salvage amounts) against revenues for the cor responding periods; the third one is how to account for expenditures such as repairs, additions and improvements to these plant assets; and finally how to record their disposal. The following table provides a summary of these accounting issues: II- Historical Background of the Accounting Rules in the U. S and Internationally * IFRS Standards Background Information An important and considering factor for understanding the International Financial Reporting Standards is having a little history about it how it came to be. Before we go any further about property, plant, and equipment, we must first discuss the history and background of how the standards under IFRS originated and the importance of defining why it originated. In order to understand IFRS, we need to examine what the International Financial Reporting Standards are. With that in mind, we want to reference the authors of Understanding IFRS Fundamentals: International Financial Reporting Standards, â€Å"IFRS are a set of standards promulgated by the International Accounting Standards Board (IASB), an international standard-setting body based in London† (Ankarath 2). This quote tells us who makes IFRS and where IFRS originated from. The International Accounting Standards Board made it clear that when developing the standards, they wanted to make them clearly stated and based on principles instead of rules-based like U. S. GAAP. In other words, IFRS are rooted in â€Å"the approach [principles-based, that] focuses more on the business or the economic reality of transactions and the underlying rights and obligations instead of providing prescriptive rules† (Ankarath 2). This basically means that IFRS is not setting certain rules to be followed and are instead giving guidance in the form of principles. We now want to look into the International Accounting Standards Board and framework for the preparation and presentation of financial statements. The conceptual frameworks are split into five categories and are in the following order: the objective of financial statements; underlying assumptions; the qualitative characteristics that determine the usefulness of information in financial statements; the definition, recognition, and measurement of the elements from which financial statements are constructed; and the concepts of capital and capital maintenance (Ankarath 11). The standards under IFRS are beginning to become much more popular across the world for several different reasons. The International Financial Reporting Standards are currently being used by at the very least 100 countries and â€Å"[was] expected that by 2011, more than 150 countries [would] have adopted them† (Ankarath 1). We happen to find this important because it seems that a lot of countries are starting to adopt IFRS to report their financial statements. One of the reasons why many countries made the switch over to IFRS is because â€Å"the decision of the U. S. SEC to allow foreign private issuers to list their securities on U. S. stock exchanges using IFRS and without reconciling to U. S. GAAP has also made it incumbent upon accountants, finance professionals, analysts, and bankers to become proficient in IFRS† (Ankarath 1). Another significant factor when dealing with IFRS is the rise of globalization and businesses within countries wanting to have the flexibility and ability to compete worldwide. This made countries seek and adopt accounting standards to give investors, creditors, financial analysts, and the financial statements needed to be comparable and of high-quality. This became a difficult issue because companies ran into the problem of not being able to compare financial statements unless they were under a certain set of standards. With that being said, â€Å"International Financial Reporting Standards are increasingly becoming the set of globally accepted accounting standards that meet the needs of the world’s increasingly integrated global capital markets† (Ankarath 2). * U. S. GAAP Standards Background Information In order to fully understand the topic of plant, property, and equipment, we first must consider how the FASB has implemented its standards in the past. So before we go any further into the â€Å"nuts and bolts† and foundation of the accounting standards followed under U. S. GAAP, we first want to discuss what GAAP is, who created GAAP, how it was created, and the hierarchy of GAAP after codification. The answers to these questions will give us a better understanding of U. S. GAAP and the historical background needed to fully understand how U. S. GAAP works in practice with respect to fixed assets. According to Steven Bragg, author of Wiley GAAP 2011: Interpretation and Application of Generally Accepted Accounting Principles, â€Å"the phrase â€Å"generally accepted accounting principles† is a technical accounting term that encompasses the conventions, rules, and procedures necessary to define accepted accounting practice at a particular time† (Bragg 1). The main concerns under GAAP are the measurements of economic activity, as mentioned earlier, GAAP used a more rules-based approach and â€Å"thus GAAP is a reaction to and a product of the economic environment in which it develops† (Bragg 2). The creation of U. S. GAAP dates back to the stock market crash of the 1930’s. Its original goal was to try and help pick the economy back up. With the economy being in distraught, â€Å"the AICPA created a special committee to work with New York stock exchange toward the goal of establishing standards for accounting procedures† (Bragg 2). This committee did not get very far in achieving its goals because of limited resources and lack of research efforts. The APB (Accounting Principles Board) was then used in order to have better research and to report its findings to the division of the AICPA concerning accounting principles. However, the APB was not as successful as they hoped for and this made forth for the Financial Accounting Standards Board (FASB) to try and solve these problems of poorly written accounting procedures. The FASB was formed in 1972 and â€Å"is recognized as authoritative through Financial Reporting Release 1 of the SEC and through Rule 203 of the AICPA code of professional conduct† (Bragg 3). The FASB issues many types of pronouncements to help ensure that companies using U. S. GAAP are doing so by the book and â€Å"the FASB staff is empowered to issue implementation guides† to help companies report their financial statements to be comparable (Bragg 3). Another important creator of U. S. GAAP that we want to briefly explain is the Emerging Issues Task Force (EITF) that was formed by the FASB in 1984 in order to help assist current and future issues to be raised. We now want to shift our topic away from the creators of U. S. GAAP and discuss how the 5-level hierarchy got condensed into two categories and briefly explain the hierarchy of GAAP after codification. An important date in history is July 1, 2009, when the FASB Accounting Standards became the official source of authoritative, nongovernmental U. S. generally accepted accounting principles (Bragg 7). This codification or condensation in our opinion made the 5-level hierarchy split into two categories that reorganizes the large number of U. S. GAAP pronouncements into roughly 90 accounting topics and each has some sub-topics. The way the codification is arranged is simply by topic, subtopics, sections, and subsections to make it easier for accountants to follow the rules and it also makes it easy for accountants to look up. The four main areas of the codification for topics are as follows: presentation, financial statement accounts, broad transactions, and industries. An example we found as to how to read the codification is through â€Å"a hybrid classification developed by the FASB that follows the structure of XXX-YY-ZZ-PP, where XXX=topic, YY=subtopic, ZZ=section, and PP=paragraph† (Bragg 8). As you can see this makes it very easy for anyone to find the topic they are looking for because everything is broken down by code. We also must account for what happens when there are updates to the codification and the way the FASB handles this is through organizing the new standards using the same section heading as those used in the codification. Whenever there is a new standard they are â€Å"deemed to be non-authoritative in their own right; [and] instead, the new standards serve only to update the codification and provide the historical basis for conclusions of a new standard† (Bragg 9). Now that we have discussed some background information of U. S. GAAP, we are now ready to examine these standards with respect to property, plant, and equipment. III. Recognition and Measurement The International Accounting Standards, or IAS, and Generally Accepted Accounting Principles, or GAAP are both essential tools in helping accountants provide accurate financial information and reports to shareholders, external users and internal users. There are differences and similarities as well as advantages and disadvantages between the two sets of recognition and measurement rules when it comes to the requirements under the topic of Property, Plant, and Equipment. Even though under IFRS, the International Financial Reporting Standards, it is globally accepted amongst most countries, GAAP provides easier comparability, a more straight forward cost system and may be less costly in the long run. Before comparing the similarities and differences between the recognition and measurement rules of property, plant and equipment in IFRS and GAAP, it must first be clarified whether accountants within the United States are even allowed to apply IFRS guidelines in reporting. According to one of the well-renowned and respected accounting firms, McGladrey it has been a constant and ongoing debate within the Securities Exchange Commission or SEC for the final decision on determining which set of reporting standards to adopt. The recognition and measurement rules for property, plant and equipment is located in the International Accounting Standard (IAS) 16 under IFRS and in the Accounting Standards Codification (ASC) 360 of FASB. First, to determine what is recognized as Property, Plant and Equipment under IAS 16: it must be a tangible item, held for use in the production or supply of goods and services. Then, recognition under IFRS requires the entity to apply â€Å"the general asset recognition principle to all property, plant and equipment costs at the time they are incurred, including initial costs and subsequent expenditures† (IN6) meaning that they are all measured at cost at initial recognition, and after that the entity can choose either to apply the cost or revaluation model. Under GAAP, however, property, plant and equipment are still measured under the cost model: the carrying amount is equal to the initial cost minus accumulated depreciation minus accumulated impairment losses. Also, it is noted that during the construction period in preparing the asset to become ready for its final stage of intended use, certain interest costs are capitalized. Since the revaluation method is not allowed under U. S. GAAP, it can be argued that IFRS would be a more accurate model of reporting the costs of property, plant and equipment. Under valuation, IFRS uses the cost model, like in GAAP mentioned above or it can use the revaluation model in which it recognizes the carrying value of property, plant, and equipment assets at fair value at the date of revaluation minus accumulated depreciation since revaluation date minus accumulated impairment losses since revaluation date. According to IAS 16 if the carrying value is less than fair value at revaluation date, then the carrying value is increased to fair value and recognized in comprehensive income. On the other hand, if the carrying value is greater than fair value at revaluation date, then the carrying value is decreased to fair value, decreasing revaluation surplus which is then recognized in profit or loss. Measurement at recognition under IFRS standards also include a lot of the obligations in anticipating the disposal element of an asset, such as requiring entities to both include the costs of removal, restoration and dismantlement of an aspect of property, plant and equipment as well as measuring a property, plant and equipment asset at fair value if there is commercial substance in an exchange involving a non-monetary asset. For the issue of recognition and measurement of depreciation in an asset of property, plant or equipment IFRS and GAAP both allow the same depreciation methods including: straight line, accelerated, and units-of-production. They both allocate the cost of the asset over its useful life, and have the option of component depreciation; however, it is not often used in US GAAP, while component depreciation is required under IFRS if the useful lives of the component are different. GAAP requires the recognition of an impairment loss under certain events that change the book value of an asset, like a significant decrease in market price, a significant change in its physical condition or how it is being used to name a few. The measurement of depreciation is a two-step process involving two tests. First, applying the recoverability test, which is required only when the undiscounted sum of future cash flows is less than the book value and thus, the entity will record depreciation at cost basis, for example: debiting depreciation expense and crediting accumulated depreciation on the income statement. Second, is measuring an impairment loss of the revaluation, which is the fair value minus the book value. Then, to adjust the property, plant and equipment assets to fair value and record revaluation surplus, the entity will debit accumulated depreciation for its cost, and credit the asset and its revaluation surplus for the difference between fair value and book value. In analyzing the differences and similarities between the recognition and measurement guidelines that GAAP and IFRS provide, it can be seen that a convergence between the two reporting standards may be the best solution to a more uniform and easy to comprehend universal accounting principles. The cost method is used in GAAP for both the initial costs and thereafter, while both the cost method and revaluation method is used in IFRS allowing the cost basis to be raised to fair market value, this then allows for appreciation without creating a capital gain. Regarding the recognition and measurement of depreciation and impairment losses, there are also both similarities and differences between IFRS and GAAP and the conceptual framework. It has consistently been an ongoing issue in the convergence of the guidelines of recognition to using the fair value measurement and revaluation option for property, plant and equipment over the cost model of US GAAP, but only time can tell what is decided for the future of accounting reporting. IV- Presentation and Disclosure Rules There are presentation and disclosure rules that both IFRS and GAAP set forth in order to provide adherence and cooperation amongst many for the sake of a better understanding and communication of the financial statements for different entities. Presentation rules amongst IFRS and US GAAP are very similar but there are some differences. For presentation of financial statements under IAS 1, there are many requirements and guidelines set in order to provide a structure for financial statements that everyone could understand. There is an exact objective for providing presentation rules for financial statements and that is to be able to compare information with previous periods or with other financial information from other entities. â€Å"The objectives of IAS 1 are to ensure comparability of presentation of that information with the entity’s financial statements of previous periods and with the financial statements of other entities (Wiley IFRS). Usually, the presentations of financial statements include the Balance sheet, income statement, a cash flow statement, and a statement of changes in equity. Now with IAS 1 revised, the balance sheet is called the statement of financial position and there is a statement of comprehensive income included. With presentation rules under US GAAP, the presentation of comparative financial statements’ objective is to clearly bring out the nature of certain events and changes in an entity. According to U. S GAAP, financial statements for a period should also show the financial position at the end of the period, earnings and net income for the period, cash flows during the period, and investments by and distributions to owners during the period. Comprehensive income for the period is included in one statement, or two separate but consecutive statements, only if the reporting entity is required to report comprehensive income. The statement of financial position, the income statement, and the statement of changes in equity should be presented for one or more previous years and also for the present years. Just by looking at the presentation of the financial statements, it is recognized that there are many similarities between IFRS and US GAAP. Therefore it is not much of surprise to see there is an abundance of similarities under both IFRS and US GAAP with the subject of property, plant, and equipment disclosures but there are few differences that should be acknowledged. Under IFRS, IAS 16 provides disclosure requirements and a specific way of presentation for property, plant and equipment. The information that needs to be disclosed is the gross carrying amount, the accumulated depreciation, and the detailed reconciliation of the carrying amount at the beginning and end of the period. Other information includes the measurement bases used for determining the gross carrying amount and the depreciation methods and rates or useful lives. Restrictions and contractual commitments related to property, plant, and equipment and compensation for assets impaired, given up or lost must be disclosed as well (Friedrich, 2009). For example, with each class of long-lived asset the amount of impairment losses recognized in profit or loss for each period being reported upon must be stated under the comprehensive income statement. Or if any impairment losses were recognized in other comprehensive income and in revaluation surplus in shareholders’ equity it should be disclosed as well. If the items of property, plant, and equipment are stated at revalued amounts then there are certain requirements that the entity must disclose such as: * the effective date of the revaluation * whether an independent valuer was involved * the methods and significant assumptions applied in estimating the items’ fair values * the extent to which the items’ fair values were determined directly by reference to observable prices in an active market or recent market transactions on arm’s-length terms or were estimated using other valuation techniques * for each revalued class of property, lant, and equipment, the carrying amount that would have been recognized had the assets been carried under the cost model * the revaluation surplus, indicating the change for the period and any restrictions on the distribution of the balance to shareholders (Friedrich, 2009) Although US GAAP does not have a comprehensive standard that reports long-lived asset, its definition of prope rty, plant and equipment is very similar to IAS 16. For example, with impairments of long-lived assets to be held and used, a description of the events and circumstances of the impairment should be stated. The amount of the impairment loss should as well be stated, along with it recorded in the income statement. Another aspect that should be considered is the methods used to determine the fair value. This information must be disclosed as well. Items of property, plant and equipment cannot be revaluated because it is not permitted under U. S GAAP. Another important difference that can be discussed deals with investment property. Under U. S GAAP, investment property is considered and treated to be held for use or held for sale. This is not the case with IFRS. In fact, IFRS discusses investment property under IAS 40 instead of IAS 16 that was previously discussed. Determining the similarities and differences amongst IFRS and U. S GAAP provides a better and clearer distinguishing of presentation and disclosure rules with the subject of property, plant, and equipment. We found that there were many similarities in the presentation and disclosures of property, plant, and equipment but one difference that really stood out. Although IFRS and U. S GAAP both record their property, plant, and equipment cost as historical, IFRS allows revaluation of assets. Up to this point, we have assumed that companies use the historical cost principle to value long-lived tangible assets or fixed assets after acquisition. However, under IFRS companies have a choice: they may value these assets at cost or at fair value. * In testing for impairments of plant assets, GAAP uses a two-step model to test for impairments. As long as future undiscounted cash flows exceed the carrying amount of the asset, no impairment is recorded. The IFRS impairment test is stricter. However, unlike GAAP, reversals of impairment losses are permitted. The accounting for impairments is different under GAAP and IFRS. A fixed tangible asset is impaired when a company is not able to recover the asset’s carrying amount either through using it or by selling it. To determine whether an asset is impaired, on an annual basis, companies review the asset for indicators of impairments—that is, a decline in the asset’s cash-generating ability through use or sale. This review should consider internal sources (e. g. , adverse changes in performance) and external sources (e. g. , adverse changes in the business or regulatory environment) of information. If impairment indicators are present, then an impairment test must be conducted. This test compares the asset’s recoverable amount with its carrying amount. If the carrying amount is higher than the recoverable amount, the difference is an impairment loss. If the recoverable amount is greater than the carrying amount, no impairment is recorded. Recoverable amount is defined as the higher of fair value less costs to sell or value-in-use. Fair value less costs to sell means what the asset could be sold for after deducting costs of disposal. Value-in-use is the present value of cash flows expected from the future use and eventual sale of the asset at the end of its useful life. Future Developments: As a result of these divergences between U. S GAAP and IFRS with respect to accounting for property, plant and equipment; the two boards have in plan to examine the measurement bases used in accounting for fixed assets with respect to revaluations specifically. As part the conceptual framework project, fair value measurement might be recommended in the converged conceptual framework for property, plant and equipment. However, it will be a very difficult change to adopt due to conservatism proponents who still prefer the historical cost model. Works Cited: Ankarath, Nandakumar, et al. Understanding IFRS Fundamentals: International Financial Reporting Standards. Hoboken, New Jersey. John Wiley amp; Sons Inc. , 2010. Print. Bragg, Steven M. Wiley GAAP 2011: Interpretation and Application of Generally Accepted Accounting Principles. Hoboken, New Jersey. John Wiley amp; Sons Inc. , 2010. Print. FASB: Property, Plant and Equipment. FASB: Financial Accounting Standards Board. N. p. , n. d. Web. 26 Nov. 2012. lt;http://www. fasb. org/jsp/FASB/Page/SectionPagegt;. Kieso, Daniel E. , Jerry J. Weygandt, and Terry D. Warfield. Wiley: Intermediate Accounting, 14th Edition. Wiley: Intermediate Accounting, 14th Edition. N. p. , n. d. Web. 26 Nov. 2012. lt;http://www. wiley. com/WileyCDA/WileyTitle/productCd-EHEP001739. htmlgt;. Summary of IAS 16 Property, Plant and Equipment. IFRS. N. p. , n. d. Web. 26 Nov. 2012. lt;http://www. ifrs. com/blog/post/summary-of-ias-16-property-plant-and-equipmentgt;. Http://mcgladrey. com/pdf/us-gaap-vs-ifrs-property-plant-equiment. pdf. U. S GAAP vs IFRS: Property, Plant and Equipment. McGladrey, n. d. Web. 26 Nov. 2012.

Rahsaan Example College Application Essay

Rahsaan Example College Application Essay Rahsaan Example College Application Essay Universal First-Year Admissions Application college application This form is developed for, and is to be used by, the members of the Universal College Application. All members evaluate this form equally with all other forms accepted by the institution. Please type or print neatly. Please enter your name as it appears on your passport or other official documents. Legal Name permanent address Street Address Apt. # Begin with Area or Country Code Begin with Area or Country Code Please give your current address for all admission correspondence, if different from above. current mailing address Street Address Apt. # Begin with Area or Country Code (mm/dd/yyyy) (mm/dd/yyyy) citizenship US Citizen Other Citizenship ethnicity Race/Ethnicity information is optional. Information you provide will not be used in a discriminatory manner. Are you Hispanic or Latino? No (country of family’s origin ) How would you describe your racial background? (select one or more of the following categories): family information parent/guardian #1 parent/guardian #2 Your parents are If divorced, list date With whom do you reside? Parent/Guardian#2 List names, genders, and ages of your siblings, college (if any), degree(s), and dates of attendance. Name Gender Age Institution Degree(s) Dates academic information Are you currently enrolled in school? No Will/did you graduate from High School early? No Did you receive a GED? No If so, list date: (Please send official scores from testing agency) (mm/yyyy) If your education has been interrupted, please detail your activities since last enrolled. Please attach your response to the end of the application. current year’s courses Please list name, level (Honors, AP, IB, etc.) and credit value of your current year’s courses. Semester #1/Trimester #1 Semester #2/Trimester #2 Trimester #3 List all other high schools, colleges/universities (including summers), and academic programs you attended, beginning with ninth grade. You must submit transcripts from each school. other high schools School Name CEEB Code Dates Attended Location colleges/universities School Name CEEB Code Dates Attended Location ap/ib test scores Please list any Advanced Placement or International Baccalaureate exams taken along with the test date and score. Test Date Subject Score Test Date Subject Score Test Date Subject Score Test Date Subject Score Test Date Subject Score Test Date Subject Score standardized test information List your test scores below. You must have the testing agency send official scores to each institution to which you are applying. SAT Reasoning SAT Subject Test Date Subject Score Test Date Subject Score ACT Test Date English Math Reading Science Composite Combination English/Writing Test Date English Math Reading Science Composite Combination English/Writing Test of English as a Foreign Language Test Date Subject Score Test Date Subject Score (TOEFL or other exam) academic distinctions Please list any academic or educational awards and honors you received in high school (e.g. National Merit, National Honor Society). Please attach your response to the end of the application. extracurricular and volunteer information (including summer) Please list any significant extracurricular or community activities and hobbies in which you have participated. Include specific accomplishments such as musical accolades, athletic distinctions, etc. (Please note: â€Å"PG† means Post-Graduate) Activity Grade Level Specific Accomplishments Hours/ Weeks/ Will you participate Week Year in college? employment information List any work experience

7 Common Body Language Mistakes People Make During Interviews

7 Common Body Language Mistakes People Make During Interviews You may talk a big game, but you might be surprised to know that talking makes up a small part of human communication. Some people are great listeners, but by nature, we receive more information from our eyes than from our ears. When it comes to job interviews, even with the perfect outfit, amazing credentials, and a fantastic introduction, if your body language is poor, you’re damaging your chances of landing the job! Here are seven body language mistakes to avoid.1. SlouchingIt doesn’t matter how comfortable the chair is- sinking into it will  give a bad impression. Sit and stand upright, and hold your shoulders back. If you look too relaxed, your interviewer may get the impression that you aren’t taking the interview seriously, and in turn, won’t take the job seriously.2. Getting fidgetyFidgeting is a nervous habit for many of us. Interviews are very trying on your nerves, especially if you’re particularly excited about the prospective job. Ref rain from fidgeting- no jittery, nervous hands or bouncing legs. Keep yourself calm.3. Forgetting to make eye contactEye contact and trustworthiness go hand in hand. When establishing a connection with your interviewer, you should make eye contact. On the other hand, staring into someone’s eyes without taking a break can read as creepy and make your interviewer uncomfortable, so just make eye contact for a few seconds here and there while you’re speaking.4. Nodding excessivelyYou may want to seem agreeable, but constantly nodding while someone is speaking can actually give them the impression you’re merely waiting for them to finish talking because you have something to say. If your interviewer feels like you’re rushing them through, they’ll get the impression you don’t care about the current conversation. Listen attentively without moving around. Just focus on the information being relayed to you.5. Crossing your armsIf the chair youâ€℠¢re sitting in doesn’t have armrest, it can be difficult to figure out where to put your arms. Crossing them may translate as hostile, as you’re metaphorically closing yourself off from the situation. Fold your hands and place them in your lap, or better yet, carry a notepad and a pen so you can jot down important things. Give your hands something to do that isn’t distracting.6. Not showing  expressionWhen someone’s meeting you for the first time, they may not be familiar with your subtleties. A  quick wit and  clever jokes are usually appreciated in most social settings, but it’s important that the person you’re talking to knows how to interpret your humor. Your facial expressions need to match your desired intention- this means smiling, raising your eyebrows, or making other emotive gestures that match your  dialogue.7. Breaking the bubble of personal spaceThere are certain formalities that involve people being close, such as hands hakes, or even high fives, depending on the culture of the company you’re interviewing for. What’s important is that physical closeness is limited only to these occasions. Never lean over the desk or stand too close to your interviewer. You might think you’re coming across as friendly, but you could be making someone  uncomfortable.When you’re running through your example interview questions and preparing your answers, try delivering them in front of a mirror as you watch your body language. If you want to hit home with your delivery, you need to present yourself as the complete package.Kelly Smith is an experienced writer and tutor working at Career FAQs. She’s keen on new motivational tools and productivity hacks. She’s also interested in the new media.

A Letter of Intent for Getting a Scholarship Essay - 3

A Letter of Intent for Getting a Scholarship - Essay Example Similarly, I am very altruistic, which often seems like a weakness in this rational and materialistic world. However, all these strengths and weaknesses have made me a stable and realistic person, who can bring some change in this globe. I have finished my Associates Degree in Accounting from Madison Area Technical College in the year 2005, before which I gave birth to my second child in March 2005. However, my passion for learning did not allow me to leave a single day from school, which depicts my emotional maturity and academic ability to complete my degree with effective implementation of intellectual competence. During these years, I have been able to manage my life through effective management of my responsibilities towards family, work, and school activities. It is very imperative that an individual should set realistic goals, and my desire to involve myself in a long-learning process has resulted in my application for achieving Bachelors in Accounting Degree from your reputable educational institution. Since I know that I have a passion for learning, and implement it in all areas of life, I know this can be achieved effectively through studying from achieving my goals. Our globe is a practical world that respects people with rationale, and therefore, it is imperative that individuals should set and organize realistic goals, in order to prolong learning process and achieve the required goals with the effective amalgamation of intellectual competence and emotional maturity. I have fully analyzed my financial situation and necessities that I will be requiring during my life, such as college expenses, household expenses, children’s education expenses, etc. At present, my employment of forty hours per week is providing me with funding to support myself, as well as, my family.  Ã‚  

Internal Control Case Study Example | Topics and Well Written Essays - 500 words - 1

Internal Control - Case Study Example This paper will cover internal control requirements for a company, which decides to go public. The second concern to be addressed will be advice on the right things the company is doing and recommendation on a pending decision. Finally, the paper will address the things that the company is doing wrong and recommend ways of improvement. The action of taking a company public is considered as one of utmost importance. Remarkably, such an action has to be taken by the Chief Financial Officer in consultation with the Chief Executive Officer and the board. Going public comes with its own challenges and changes to the enterprise. The internal control requirements for LJB Company will change considerably with the decision to go public. As a small enterprise or a local distributor, senior management is involved in multiple responsibilities, which changes once the company goes public. One of the new internal controls will be separation/segregation of duties or assertions categorization (Whittington & Pany et al., 2004). Financial activity will have to be divided on clear boundaries to avoid overlapping duties. A single person will separate authorization of transactions, record keeping, and custody roles to prevent error or fraud. Another new control requirement will be the performance of internal audits verified by external auditors as stipulated under the Sarbanes-Oxley Act. This is under the principle of independent review. LJB Company has an accountant, which is good for financial aspects of internal control. The accountant is tasked with retention of records by maintaining documents to substantiate transactions, which is being done at LJB as well. The accountant is also rightfully tasked with the duty of receiving checks and completing the monthly bank reconciliation. It would be advisable to buy the indelible ink machine to keep track of the pre-numbered invoices. This will result in accuracy in terms of the principle of record keeping. Numbering

Education - learning Essay Example for Free

Education learning Essay Education is not only cognitive and intellectual learning, and learning of skills and work-related competences. It is much broader to include moral and ethical issues, values, attitudes, religion, spiritualism, art and more. It is, indeed, important to focus on this when education in schools and universities has become a large â€Å"industry† and when the world, instead of becoming more peaceful, seems to be more confrontational than before. The main reason behind this scenario, that I see, is that students are being taught and not trained and also the fact that teachers do not have any target for teaching instead they teach for the pay they get and sincerity with the profession is waning very fast. EDUCATIONAL SYSTEM The educational system that I see should be one that suits all the citizens of the country. It should consider the cultural, ethical, moral, religious and economical norms of the society and should produce respectable and responsible citizens for the society as a whole and a dignified and confident person. |This point arises due to the fact that every country consists of multi-cultural and multi ethical societies with different religious and economic backgrounds. Thus the system should have contents that may not hurt the morals and values of any person and also produce effective results that can be calculated as per the prosperity of that particular society or country as a whole. PURPOSE OF EDUCATION The foundation of our work as educators is moral and ethical education. We must teach the right values and the right ways of analyzing issues. We must seek what is true and act accordingly. Part of that is to learn that we are all responsible for our own attitudes, decisions and actions. We must use education to foster equality between sexes, classes, people of different geographic areas, creeds, colors, cultures and religions. We must learn to understand the importance of solidarity among groups at home and across the borders in order to create peace, development and prosperity. Besides this we are also imparted with the responsibility of teaching science, commerce and arts subjects to the students using latest techniques, information and research to enable our students to prepare themselves to be a productive part of the society and compete with the world in the respective fields of their study. Major areas that a teacher may address are as follows: 1. To help students gain literacy: This is supposed to be the top most priority as if a student is literate he or she may mold in any society and get adapted to its culture and norms without losing its own. 2. To enable students to use and enjoy their learning experiences: Here a student gets in hand expertise to use what it learned during the schooling period to better their social and personal life in a given environment. 3. To teach students to believe and respect others, to contribute to the well-being of their community: A learned person better knows whom to respect and whom not too, who deserves to be valued and who does not, and gets bold enough to express its feelings in a dignified and respectful way in the society. He is able to distinguish between duties bestowed upon him by the community and tries to serve the community within available resources. 4. To give students the opportunity to learn how to inquire and discover new information: When a student learns through experimentation and reasoning he tries to use the same technique throughout his life and does not accepts all and sundry information without analyzing it. 5. To help students develop broader understandings of new information: This enables a student understand and characterize given information and then apply it in his daily life. 6. To help students develop the skills and values they will need to function in a free and just society: Last but not the least it makes sure that a student is made aware of the morals and values of religion and society and to act accordingly not hurting any ones feelings and making progress accordingly in the society individually and as a community as a whole. In the process of enabling the students to get all the above qualities they are supposed to be taught different subjects but should be encompassed under the umbrella of a just religion and that is Islam not because we live in the Islamic Republic Of Pakistan but due to the fact that Islam is the only religion that addresses to all the matters discussed with command and covers all the topics amicably, may it be the moral, cultural, and or ethical values or upbringing, or the contemporary studies of science, commerce and arts. Reference: 1. http://www. intime. uni. edu 2. www. nation. com. pk †º Columns.

ed norton :: essays research papers

Edward Norton achieved instant stardom in his feature film debut in the 1996 Primal Fear. Norton was credited for saving a rather mediocre film with his portrayal of a Kentucky altar boy accused of murdering a Chicago Arch Bishop. This role earned Norton Golden Globe and Oscar Nominations for best supporting actor. With his instant fame Norton proved that he could go on and further his acting talents. Norton was born in Boston on August 18, 1969. He was raised in Columbia, Maryland and even in his early years Norton was known as an extremely smart and serious individual. He is the son of a former federal prosecutor and an English teacher. He became interested in acting at the age of five and made his stage debut at the age of 8 in a local production of Annie Get Your Gun. Norton enrolled in the Orenstein's Columbia School for Theatrical Arts, and after high school he studied history at Yale, while staying active in the university's theater program. After graduating from Yale with a degree in hstory, Norton spent a few months in Japan, then moved to New York. In New York he worked at the Enterprise Foundation, a group dedicated to ending urban decay. Norton still acted whenever possible, and finally decided to presue acting full-time. After appearing in several off-Broadway plays Norton won his role in Primal Fear after being chosen from 2,100 hopefulls. After stunning nearly everyone who saw his performance Norton continued to amaze in movies like Everyone Says I Love you and The People vs. Larry Flint. 1998 was a big year for Norton who turned in two great performances in Rounders and

How Cultural & Economic Factors Affect International Business

Assignment on communication in GrameenPhoneLTD. Assignment ON Communication in GrameenPhoneLTd. Prepared for: Ishtiaque Arif Assistant professor School of business Studies Southeast University Prepared by: Name Burhan Uddin Rabbani ID- 2011110001065 MBA(regular), Batch -28th Institution Name: Southeast University Submision Date: LETTER OF TRANSMITTAL July28, 2012 Ishtiaque Arif Assistant professor School of Business Southeast University. Subject: Submission of Assignment reportDear Sir, I would like to take this opportunity to thank you for the guidance and support you have provided me during the course of this report. Without your help, this report would have been impossible to complete. With deep gratitude, I also acknowledge the help provided by Mr. Shariful Huq, Customer Development Manager Grameen phone Ltd. To prepare the report I collected what I believe to be most relevant information to make my report as analytical and reliable as possible. I have concentrated my best effort to achieve the objectives of the report and hope that my endeavor will serve the purpose.The practical knowledge and experience gathered during report preparation will immeasurably help in my future professional life. I request you to excuse me for any mistake that may occur in the report despite of our best effort. I would really appreciate it you enlighten me with your thoughts and views regarding the report. Also, if you wish to enquire about an aspect of my report, I would gladly answer your queries. Thank you again for your support and patience. Yours Sincerely, Burhan uddin Rabbani Program: MBA (Regular) ID: 2011110001065, Batch: 28th (B) Southeast University AcknowledgementAll praise to Allah, the almighty, and the merciful. Without his blessing and endorsement this report would not have been accomplished. The successful completion of this report might never be possible in time without the help some person whose inspiration and suggestion made it happen. First of all I want to thank my honorable teacher Ishtiaque Arif for helping me completing my report on â€Å"Assessment of Communication† in the context of Grameen phone. I would also like to thank Mr. Shariful Huq, customer development manager at Grameen Phone, and my friend who helped me by providing informative instructions.Without them this project would have been very difficult. And finally I also express my sincere gratitude to all those who participated to prepare the report. They were busy employee of Grameen Phone. Executive Summary Grameen Phone is the number 1 mobile operator with 44% market share (September, 2010). Number of subscribers stands at 2865 mn (Sep'10). – For 2010 up to end 03, total revenues were SOT 55. 1 ho versus R0T48. 6 hr for same comparable period in 2009, whereas 525 for 2010 up to end 0. 3 was SOT 523 against BDT 537 for the same period in 2009. This project was designed to assess the Communication process in grameen Phone . t is generally recognized that , although Grameen phone is leading the market of mobile telecommunication industry, they have some communication error. Grameen Phone Communicate with the agents, dealers, employees in the following way: # Mobile Phone # Online # Face to face communication. Basically these are the communication process GP used in operate their organization. GrameenPhone divides its communication process into three sectors These are explained below: Communication with the customer Communication with the organization Communication with the dealers or agentsThe Communication process of Grameen Phone helps the organization to enlarge its business. So there is no doubt that â€Å"Business communication skill is important for a business to achieve its organizational goal†. Table of contents | Contents| Page no. | Chapter 1| Introduction| 1| 1. 2| Objectives of the study| 2| 1. 3| Methodology | 2| 1. 4| Significance of the study| 3| 1. 5| Limitation of the study| 3| Chapter 2| Findings and analysis | 3| 2. 1| Communication method with customer| 3-6| 2. 2| Communication methods in the organization| 7-8| 2. 3| Communication Flow in GP | 9| 2. 4| Communication system in GP| 10| 2. | Communication with the agents| 11| Chapter 3| Conclusion| 12| 3. 1| Reference| 12| 1. Introduction: Company profile Grameen Phone is the number 1 mobile operator with 44% market share (September, 2010). Number of subscribers stands at 2865 mn (Sep'10). – For 2010 up to end 03, total revenues were SOT 55. 1 ho versus R0T48. 6 hr for same comparable period in 2009, whereas 525 for 2010 up to end 0. 3 was SOT 523 against BDT 537 for the same period in 2009. – Initial capex cycle of geographical coverage build Out complete. – Subscriber churn levels at 1% per month in 2010; amongst the lowest in emerging Asian markets. One of the largest ISPs in Bangladesh with approximately 4. 5mn active subscribers. – Its network covers over 99. 14% of the population in all 64 districts of Ba ngladesh and 88. 84% of the total land area, and the network infrastructure included around 114,000 TRXs in more than 7,200 base stations. – Grameenphone operates on both OSM 900 & 1800 bands with a bandwidth of 22MHz. The recent allocation of 7,4M1-lz to OP in addition to the 14. 6MHz it already has will help to decrease the pressure on GPs network. OP has 11300 base stations in over 6500 locations across Bangladesh.Overview Grameen Phone (GP) started operations in 1997. In 2009, GP offered 69,439,400 ordinary shares at BDT 10 (US$. 014) each, in addition to a BDT 60 (US$ 0. 871 premium, totaling BDT 4. 86 bn (US$ 70. lSmn) & got Listed on OSE & CSE. – Quickly after its inception in 1997, GP established itself as the leading mobile operator in the country by providing superior coverage and better network quality perception than its competitors. – In the last 4 years, market dominance of GP has slowly eroded through intense competition, falling from 63% in 2005 to about 44% (September 2010). GP's AR? U has teen constantly declining, as mobile voice tariffs continue to fall and as greater numbers of subscribers come from lower income groups. From USD 5. 4 in Q1'07, the ARPU has come down to USD 3. 03 in 03'10 (02 2010 USD 3. 47). – GP was the first mobile operator to introduce prepaid mobile connections in Bangladesh in 1999. Apart from internet services through EDGE, Crameenphone is also the only medium through which Cell Bazaar operates a service where people can buy and sell products through a mobile.It also operates a telemedicine service called Health line, It provides a host of other VAS services including ringtones, welcome tunes, SMS-MMS, instant messaging, sports-news updates, stock market updates, electronic ticketing service etc. . However, to turn its business GrameenPhone divides its communication process into three sectors These are explained below: Communication with the customer Communication with the organization Com munication with the dealers or agents 1. 2 objectives of the study The primary purpose of the report is the fulfillment of the course requirement.The main objectives of the report are as follows: * To fulfill the partial requirement of the â€Å"Business Communication† course offered in MBA program. * To explore advantages provides by the skill of Business Communication and contribution to the profitably of the organizations as well as economy of Bangladesh. * It will also enable me to improve my skill on report writing. As corporate executive put great value on report writing as an important element in management success, this part of the course will repare me to face the future challenges of corporate world. * To analyze the benefit of applying the skill of communication in organizations. * To analyze how GP build up their Communication System. 1. 3 Methodology Source of data: I would like to make sure that I have all the necessary data required to come up with effective re sult. Therefore, I have combined both primary and secondary data collection method. All data related to this study is attached with the appendix. A. Primary source of data: * Interview of customer manager working at GP B. Secondary source of data: * Internet * Newspaper archive * Annual Report of GP 2010 . 4 significance of the study The reason behind choosing this topic, there are basically 3 reasons behind choosing this topic. 1. It is one of the most important matter for us how a large multinational Company operates their Communication process. 2. What is the main communication strength of maintaining large scale of customs? 3. How GP keep up Communication process? 1. 5 Limitation of the study In doing this study we have to face some limitations, those are Employers were not interested to talk. Employees reluctant to share internal matter.For understandability we had to use very simple statistical tools. We were not able to collect enough information from government research agen cy. 2. Findings and Analysis 2. 1 Communication method with customers: After fourteen years of operation, Grameen Phone has about 30 million subscribers as of may 2008. To retain the current subscriber and to increase the number of them, Grameen Phone has to communicate its customer continuously. As a result it comes to know about customers problems, expectations and demand from the company. To do so, Grameen Phone gets linked to its subscriber 24 hours throughout the year by providing information.Moreover, the company fascinates the customer by giving every type of facilities such as SIM replacement, change of address as so on in their customer care centre. To provide these services. The company communicates with its customers through direct or indirect method. These methods are described below. Products and service Direct Method Through this direct process, the effective communication of Grameen phone with its customer occurs in a two way, face to face situation where both verbal and non verbal symbols and languages are apparent to both parties, which can be called level 1 communication.Moreover the company deals with its subscribers by level 2 communication where a two ways, but now face verbal situation occurs. Both in these two types of communication, instant feedback are available. As a result, the company can gradually learn about what subscriber wants from the company and can fill its subscribers demands, expectations and solve problems as per as its ability. However, after learning about the expectation, demand and problem of subscriber, Grameen phone divide these things into three segments and these are Request # Complains # Queries After doing so, then Grameen phone inform their management by doing email in he internet. Actually, in the whole process of corresponding, Grameen phone prefers too email subscribers and management. There are some kinds of examples on direct method are shown below through which Grameen phone be connected with customers. $ *111*# all time get to any information $ 121 hot online service: $ Message service ; Email contacts $ Customer Management centre 121 HOTLINE SERVICE GrameenPhone Ltd. Launched â€Å"GP Service Month† from March 1 , to further improve the delivery of after-sales services Enjoy prioritized customer service by simply dialing121.Dedicated customers care managers are available round the clock, 24 hours A day and 7 days a week only to serve you better. Business Solutions postpaid subscriber can call 121 absolutely free of cost. Customer Management Center In an effort to provide after sales services closer to where the customers live, more than 8000 GP Service Desks have been opened around the country, located in all upazila in the 61 districts where the Grameen Phone network has coverage. These GP Service Desks are equipped to provide most of the after sales services and are open from 10am – 6pm on all weekdays.In addition, all the 600 GP customer Centers located in the div isional cities now remain open from 8am – 8pm everyday including all holidays. Email And Message Service On the other side, if any subscriber wants to inform about their problems, they can do it through email contact or message service also. As a result, they can be linked with GP very closely. Indirect Method On the other side, Grameen phone communicate with its subscribers through indirect method by level 3 communications where a two way, face verbal communication does not occur. Only written or printed documents or photo mages are circulated on bill board and advertisements are telecast on television and so on. As a result, instant feedback is not available in this process. Thus the company their facilities of SIM card to subscribers. Some kinds of indirect method are also given below: # Advertisement on television # Advertisement on bill board # Advertisement on newspaper. # Advertisement on internet. 2. 2 Communication Methods In The Organization: To achieve its operatin g goals, Grameen phone’s needs to direct and coordinate its interdependence of units and individuals toward a desired point.As a result, a formal organization structure results from efforts to achieve coordination. On the other side, coordination results from effective communication and well organized programs or systems. There is a formalized hierarchy of Grameen phone has been shown below. Here, organization chart defines the scope of the organization. The people generally occupy roles and perform functions in all those spaces in the organization chart, he pictured structure could seldom be considered a final answer. However, to conduct function, the officials of GP have o contact with each other.Generally, GP believes in informal communication when they usually talk to each other. But, to submit a proposal, report to their management, they prefer to email communication better. They do not submit these things by direct handing over. On the other side, their communication in mobile by colleague is free as they have their own company mobile SIM. 2. 3 Communication Flow In The GP The flows of communication within the organization may be upward, downward, or horizontally directed. Grameen Phone Limited has downward and upward communication flows which are following: Downward Communication:Downward Communication is that from superior to subscriber-from boss to employee, and from policy maker to operating personnel. Five elements of downward communication are following: Job instruction: Teaching new or current employees how to do a particular task. Rationale: The justification for the organization and its goals; how a particular function fits into the total organization. Information: Orientation to the company – its rules, practices, procedures, and history. Feedback about job performance: Supervisors evaluation or appraisal of employee performance.Ideology: The effort to convey to and install in employees a degree of enthusiasm, loyalty, or support for the organization. This flows, of course, related to the hierarchical structure of the organization. Upward communication: When management requests information from lower organizational levels, the resulting information becomes feedback to the request. This is called upward communication. This communication keeps management informed about the feelings of subordinates, helps management identity both difficult and potentially promotable employees, and paves the way for even more effective downward communication.Basically these two types of communication flow are used by the Grameen Phone. 2. 4 Communication System in GP Every organization has two types of communication system. Grameen Phone is not except from them. It has also two types of communication system which are following: External System: This system is typified by the formal organization chart. This system is used to control individual and group behavior and to achieve organizational goals. Some elements of external syste m are following: #Business letter #Report writing #Business proposal Memorandum report etc.Internal System: The internal system develops as people interact within the formal, external system and certain behavior patterns emerge, patterns which accommodate social and psychological needs. In internal system, both formal and informal elements of communication are used which are following: #Grapevine #Face to face communication #PABX #Mobile #Letter etc 2. 5 Communication With The Agents The products and services of Grameen Phone are sold through the following channels: Grameen Phone at present has 450 Point of sales all over Bangladesh in order to sell their mobile phones.These Point of Sales include # 11 Dealers and their franchises. # 78 Outlet Agents. # 52 Individual agents. Among the 11 Dealers, at present –Flora, Grameen Telecom, Brothers and Butterfly, are the leading ones, with the maximum number of franchises. Besides their products, Grameen Phone also sell service. Serv ices are sold through info Centers and Hotline. Info center provides spot solutions. Here subscribers can get subscription. Trained and friendly officers are serving at Info Center from 8am-6pm.There is also 01 Sales ;Logistics officer who is responsible for providing SIM(Subscribers Identification Module) cards and handsets to the subscribers and distribution of marketing items. At present there are 6 Info centers, two in Dhaka and rest four in the other four regional heads, namely, Chittagong, Rajshahi, Sylhet and Khulna. Not only has that Grameen Phone interacted with the agents in the following way: # Mobile Phone # Online # Face to face communication. Basically these are the communication process GP used in operate their organization. 3. Conclusion:By conducting survey I am able to reach this point that the communication skill of Grameen Phone is really overwhelming. Not only that its effectiveness in communication helps it in a large way to achieve its organizational goal. The Communication process of Grameen Phone helps the organization to enlarge its business. So there is no doubt that â€Å"Business communication skill is important for a business to achieve its organizational goal†. 3. 1 Reference #Grameen Phone Annual Report 2010 # Communication for Business by Shirley Taylor # â€Å"Business communication and English† by Lecica. http://www. grameenphone. com/

Amadou Diallo Essay

Social cognition is the study of how people form attribution or judgments about themselves and the social world from the social information they received from their environment (Chapter Review, 2010). However, it was discovered often marked by apparent errors and biases. People make quick judgment based on their past experiences, hence at times leading to tragic endings. The Amadou Diallo case study was an example of the tragic error which was made by four New York City Police officers. The police shooting of an unarmed man was an act of automatic inferences which happens when people use mental shortcuts to simplify the amount of information they receive from the environment. Automatic thinking is known as the thinking that is unconscious, unintentional, involuntary and effortless (Taylor, Peplau, & Sears, 2006). While, schemas are mental structure people use to arrange their information regarding the social world around themes or subjects: schemas affect what information we notice, think about, and remember (Chapter Review, 2010). During the incident February 4, 1999, Carroll had made a low-effort automatic thinking with schemas when Diallo reached into his jacket to get his wallet by assuming that Diallo was reaching for a gun in his pocket, and shouted â€Å"Gun! † to alert his colleagues. Officer Carroll’s action was due to his natural instinct or response as most criminal would reach into their pocket for gun during the detection of police officers. He had use schemas to form an expectation of the event in which made him to expect a gun pulling out of Diallo’s jacket rather than his wallet. As he attends to his schema-consistent knowledge: criminals would pull out guns from their jacket when they spotted police officers; his schemas filtered out any inconsistent information: Diallo reached in his jacket to get his wallet; had caused the NYPD officers to fire at Diallo. Besides that, there are also a few theories or concept under automatic thinking with schemas that had shown relevance to the Amadou Diallo case study, such as, accessibility. Accessibility is the ease with which schemas can be brought to one’s mind (Taylor, Peplau, & Sears, 2006). The four police officers had practiced accessibility when they saw Diallo ran up the outside steps toward his apartment house doorway at their approach, ignoring their orders to stop and â€Å"show his hands†. When they saw Diallo ran after they claimed to have identified themselves as NYPD officers, they might assume that Diallo was the serial rapist they were searching for, as logically a serial rapist or a criminal would ran when approached by police officers to avoid getting caught. The ease of the thought that criminals would run when they spotted police officers, had made the four police officers to identified Diallo as a criminal, although that was not the truth in Diallo’s case. As a result, a firestorm had unfortunately occurred. Furthermore, the four police officers had practice priming in this case study. Priming is the process which related to recent experience that made schemas or concept to come to one’s mind more readily (Taylor, Peplau, & Sears, 2006). For example, when Officer MeMellon fell down the steps, appearing to be spot, the other three officers might assume that Diallow had fire a gunshot towards Officer McMellon hence causing him to fell down those steps because they had linked it to their recent experiences of gunshot and thought that Officer McMellon had been spot and that Diallo had shot him with his gun. As one would logically fall back when shot. Perseverance effect was also shown in this case study. Perseverance effect is known as the tendency for people’s beliefs about themselves and their world to persist even when those beliefs are discredited (Taylor, Peplau, & Sears, 2006). When the four NYDP officers thought Diallo matched the description of a (since-captured) serial rapist, it might be due to the fact that Amadou Diallo was an immigrant to the United States and the four police officers could have the belief that immigrants are the major causal crime increment in the Unites States. Hence resulting the police officers to think the worse out of Diallo when he ran and even though he was reaching into his jacket to get his wallet, the police officers had persisted that the square object had been of a firearm although in logical terms both wallet and gun do not share the same shape and size. On the other hand,people also tend to use mental strategies and shortcuts to organize and make sense of their social world, especially when they are lack of full processing time, lack of solid information to use for decision making, information overload, or when the issues are not important to them (Taylor, Peplau, & Sears, 2006). Mental strategies and shortcuts help people to make decisions easier and allow them to get on with their lives and not turn every decision into a major hurdle. Four NYDP officers had practise judgmental heuristics when they made judgments about Diallo. Police officers thought Diallo had matched the description of a (since-captured) serial rapist. This might be because that Diallo was a dark skin immigrant which had logically matched the description of the serial rapist leading officers to made a quick decision so that they do not need analyse in detailed and make a major hold-up over the matter. Furthermore, the four police officers also did performed availability heuristic in this case. Availability heuristic is a mental rule of thumb whereby people base a judgment on the ease with which they can bring something to their mind (Taylor, Peplau, & Sears, 2006). During the incident, Diallo had been mistaken that he was reaching into his jacket to get his firearm whereas he was actually reaching to get his wallet. Officer Carroll had shouted â€Å"Gun! † to his colleagues. His judgment might be due to his ease with which he can bring to his mind, which in this case, was automatically thinking that Diallo’s wallet was a gun, hence warned his colleagues about the matter. Attitude heuristic is the determination of what is â€Å"true† based upon an individual’s feelings towards or for a matter (Taylor, Peplau, & Sears, 2006). The four police officers also had carried out attitude heuristic towards Amadou Diallo. For example, these police officers might dislike Diallo because he was an immigrant or ‘black’ person therefore assuming that Diallo’s intention, plan, or doings would also be bad too. This caused Diallo to be misinterpreted to be a criminal trying to escape from police detention rather than his true intention, which was believed to initially intend to show the NYPD officers his identification card in his wallet before he wrongly shot. Besides theories and concept of automatic thinking with schemas, the Amadou Diallo case had also displayed a few relevant theories of social perception. During the incident, the four police officers had displayed the attribution theory. Attribution theory is a description of the way which people explain the causes of their own and other people’s behavior (Taylor, Peplau, & Sears, 2006). It is because that Diallo had run up the outside steps of his apartment after they claimed to identified themselves as NYPD officers, and that he had reached into his jacket, the police officers have made a cause and effect explanation towards Diallo’s behavior hence assuming that he was a criminal or the serial rapist they were searching for, therefore Diallo had run up in the attempt to escape and when he reached into his jacket for his wallet, they thought that he was reaching for his gun to defend himself. Due to this theory, it made sense of he reason four police officers have assumed that Diallo was a criminal and they had to fire back Diallo. All this might be due to the attachment of meaning they decode from Diallo’s nonverbal behavior. In addition, the fundamental attribution error was also shown in the incident when the four police officers have focus on Diallo’s action to run and reached into his jacket, rather than the situation causes of his action, which was intending to reached into his jacket to get his wallet to show the police officers that he was innocent when he was approached by the police officers and asked to â€Å"show his hands†. Fundamental attribution error is known as the tendency to overestimate the extent to which a person’s behavior is due to internal, dispositional factors and to underestimate the role of situational factors, one reason people make fundamental attribution error is because the observer only put their attention on the actor, while ignoring the situational causes of the actor’s behavior (Taylor, Peplau, & Sears, 2006). Furthermore, Diallo had also displayed the spotlight effect in this case study. The spotlight effect is the tendency to overestimate the extent to which our actions and appearance are salient or clear to others (Taylor, Peplau, & Sears, 2006). When Diallo had reached into his jacket to get his wallet, he might had assumed that the NYPD officers know or understand what he was doing, which in his case, was the probability to take out his wallet and show them he was not the criminal or man they were searching for. However, the four police officers were not aware of his action hence assumed that he has a gun, hence fired at Diallo. Moreover, police officers had also displayed the aggression objects as cues concept during the shooting event. Aggression objects as cue is an aggressive stimulus that act as an object that is associated with aggressive response, and whose mere presence can increase the probability of aggression (Taylor, Peplau, & Sears, 2006). The aggressive stimulus in this Diallo case is the guns that the police officers possessed. When the police officers had encountered a threatening or violent stimulus, they were more likely to â€Å"shoot† regardless of what stimulus actually appeared (Baumann & Desteno, 2010). Due to the possession of firearms, the four police officers had the higher possibilities to response aggressively towards Diallo, hence the gun act as the object that associated with their aggressive response. Without the firearms that the four police officers possessed, the act of aggression towards Diallo would decrease therefore the firestorm would not have happened. According to Correll et al. (2002), it was found that participants’ performance shown difference regarding race of the targeted person. When a decision making process was time limited, participants had made more errors shooting unarmed African American targets than unarmed White targets. Whereas, participants had made more errors not shooting armed White targets than armed African American targets. In other words, participants were more likely made errors evaluating African American targets as threatening compared to White targets. This means that because Diallo was a ‘black’ immigrant, it increases his rate of being shot. This is an act of stereotype as because Diallo was a ‘black’ immigrant, they assumed that he might be a criminal, hence the police officers thereby increasing the likelihoods for certain interpretations and ensuing actions during the crucial moment, resulting them to mistaken Diallo’s wallet as a gun, hence shot him. In another words, it is like the Arabs possess guns, resulting in more frequent mistaken â€Å"shootings† of Arab men within the context of the shooter bias paradigm (Unkelbach, Forgas, & Denson, 2008). There are also group prejudices that had been displayed in the Amadou Diallo case study. The four police officers had shown prejudice against Diallo because he was a dark-skin immigrant, hence they have ordered him to stop and â€Å"show his hands† without confirming whether he was the serial rapist they were searching for. Seeing the suspect holding a small square object, Officer Carroll yelled â€Å"Gun! † to alert his colleagues, believing thatDiallo had aimed a gun at them at close range, the officers opened fire on Diallo. Diallo was a West African immigrant with no criminal record (Cooper, 1999). It was clearly shown the act of prejudice towards Diallo, whom was misunderstood or misinterpreted just because of his race. Furthermore, discrimination was shown in the Amadou Diallo case when the four NYPD officers had opened fire to shoot Diallo without proper investigation on his identity and the square object that he was holding during the incident. The action carried out by the four police officers was unjustified and harmful towards Diallo because he was a West American immigrant in the United States. Finally, illusory correlation was also shown in the Amadou Diallo case. An illusory correlation is the tendency to see relationships, or correlations, between events that are actually unrelated (Taylor, Peplau, & Sears, 2006). When Diallo ran up the outside steps of his apartment and pulled out his wallet, the police officers had correlated his action to a criminal’s doing hence leading them to assume that he was a criminal ready to open fire at them in short range. These two events are distinctive and hardly correlated. Because Diallo was a West African immigrant, therefore the police officers correlated the two events together, causing Diallo his innocent life.

Revealing the Truth, Sins and Society in The Scarlet Letter essays

Revealing the Truth, Sins and Society in The Scarlet Letter essays Be true! Be true! Be true! Show freely to the world, if not your worst, yet some trait whereby the worst may be inferred! (page 260) White lies, grey lies, and plain old dirty fat lies are sprinkled out every day like a fountain. The only true difference between them is the amount of guilt they place on the liar. If they feel guilt, then they suffer greatly throughout their lives, from lots of small indiscretions or just once large one. The majority of the people in this world have the ability to alleviate their guilt through some kind of penance, but for some that is not enough. Anything they do can not repeal the feeling of guilt and the knowledge they did something wrong. People like this make themselves sick with worry and regret, and they often die of their disease: depression. Those people who do manage to drop their guilt become productive members of society again because they have reconnected with the rest of the human race. They dont deny their guilt or their crimes, they ju st acknowledge there are some things they cannot change and they can just try to make up for them. In The Scarlet Letter by Nathaniel Hawthorne the decision of the characters to either admit or hide the truth determines the quality of their lives. Through Hester Prynne, Hawthorne explains her sin of adultery and how she becomes stronger by it. Reverend Dimmesdale deals with his sin of adultery personally because he does not reveal the sin, which allows him to become ill with guilt. If hidden, sin will destroy, but if revealed and repented it is capable of making one stronger. While Hester Pryne gained freedom from her guilt, Dimmsdales failure to admit his crime slowly destroyed his life. Dimmsdale never confessed his sin, even though he was given numerous opportunities. And, like Chillingsworth said at the end of the book, a confession would have ended Chillingsworths evil prematurely: there was no one place so secret,...

How John Albert Burr Innovated Modern Lawn Mowing

How John Albert Burr Innovated Modern Lawn Mowing If you have a manual push mower today, it likely uses design elements from 19th Century black American inventor John Albert Burrs patented rotary blade lawn mower. On May 9, 1899, John Albert Burr patented an improved rotary blade lawn mower. Burr designed a lawn mower with traction wheels and a rotary blade that was designed to not easily get plugged up from lawn clippings. John Albert Burr also improved the design of lawn mowers by making it possible to mow closer to building and wall edges. You can view U.S. patent 624,749 issued to John Albert Burr. Life of Inventor John Albert Burr John Burr was born in Maryland in 1848, at a time when he would have been a teenager during the Civil War. His parents were slaves who were later freed, and he may also have been a slave until age 17. He didnt escape from manual labor, as he worked as a field hand during his teenage years. But his talent was recognized and wealthy black activists ensured he was able to attend engineering classes at a private university. He put his mechanical skills to work making a living repairing and servicing farm equipment and other machines. He moved to Chicago and also worked as a steelworker.  When he filed his patent for the rotary mower in 1898, he was living in Agawam, Massachusetts. Inventions of John Albert Burr The object of my invention is to provide a casing which wholly  encloses  the  operating gearing  so as to prevent it from becoming choked by the grass or clogged by obstructions of any kind, reads the patent application. His rotary lawn mower design helped reduce the irritating clogs of clippings that are the bane of manual mowers. It was also more maneuverable and could be used for closer clipping around objects such as posts and buildings. Looking at his patent diagram, you will see a design that is very familiar for manual rotary mowers today. Powered mowers for home use were still decades away. As lawns become smaller in many newer neighborhoods, many people are returning to manual rotary mowers like Burrs design. Burr continued to patent improvements to his design. He also designed devices for mulching clippings, sifting, and dispersing them. Todays mulching power mowers may be part of his legacy, returning nutrients to the turf rather than bagging them for compost or disposal. In this way, his inventions helped save labor and were also good for the grass. He held over 30 U.S. patents for lawn care and agricultural inventions. John Albert Burrs Later Life Burr enjoyed the fruits of his success. Unlike many inventors who never see their designs commercialized, or soon lose any benefits, he got royalties for his creations. He enjoyed traveling and lecturing. He lived a long life and died in 1926 of influenza at age 78.   Next time you mow the lawn, acknowledge the inventor who made the task a little easier.

SOAP Note Essay Example | Topics and Well Written Essays - 750 words

SOAP Note - Essay Example As a pharmacist, I have employed SOAP note format on various occasions, one of which involved a 62 year old woman. She came to the CVS clinic complaining of constipation and inquired on the availability of any drug that could assist in countering the condition. After careful assessment, I recommended her Senokot tablet. I did this after following SOAP note format for collecting information about the patient. The first questions I asked the patient were subjective and aimed at knowing how the patient felt. They aimed at knowing the symptoms of the condition the patient had. Constipation was the main problem the woman had. However, it was accompanied with abdominal pain and regular movement of the bowel (Ferrell, Betty & Nessa 516). She informed me that the first time she experienced the problem was two weeks ago and that it has occurred daily since then. After constipation, she usually looses appetite for several hours. I carried out an objective observation of the patient and this started by first asking the patient other conditions that she suffers from. I sought to know if she had heart disease or bowel disorder such as Crohn’s disease. She did not have any other disease or condition and was not under any other medication. However, her abdomen was swollen and there were infrequent actions of the bowel. Subsequently, I carried out an assessment of the patient and directed that some tests to be done to properly diagnose the condition. I found that she had hard stools and felt nausea and vomited at times. The tests I ordered to be carried out were blood tests, barium tests and colonoscopy. These were to determine weather the cause was hormonal imbalance or colon obstruction respectively. . The patient complained of abdominal pain and regular abdominal movements. She also felt tired and dizzy even without doing any physical work. She also complained of

Jewish Sabbath Laws and the Practice of Jesus Thesis

Jewish Sabbath Laws and the Practice of Jesus - Thesis Example Evidently, Jesus found nothing unusual about partaking in the religious and cultural practices of his community, and what made the difference was that the strict legalistic interpretation and the practice of the law was not his prime objective when adhering to the Jewish law. Referring to the views of Giorgio Jossa, Stuart argues that there existed a distinct difference in Jesus’ teaching and it was partial regarding the practice of Sabbath. The author points out that Jesus’ views were distinct and unique from those of others in terms of keeping laws (145-147). Most people consider the Sabbath as the day on which Jews refrain from all sorts of work so as to comply with God’s law. However, in real sense (though often undermined), Sabbath is a day of great joy, celebration and rest rather than a day for learning the rules and keeping them. In other words, it is a day on which the Jews can relax being with family, study, pray, and reflect. The Hebrew word  Shabbat  actually means â€Å"rest†. According to Torah, which is the main source of information on Sabbath laws, the celebration of Sabbath intends the remembrance of two important events; the creation of the world and the Israel’s liberation from Egypt. These two events indeed are the central aspects of the Jewish belief, and according to the tradition, people ought to remember those events avoiding all kinds of usual activities. Admittedly, the day is more important than a normal holiday, and hence the restrictions on activities on the Sabbath are also a bit stricter. The prohibited activities include but not limited to cooking,  washing clothes, building, mending, writing, cutting, making a fire, fishing, climbing trees. Obviously, many of the listed activities need extensive interpretation to figure out what they actually stand for or to what extent they are applicable in the present day religious practices.