Tuesday, August 6, 2019
Education & life Essay Example for Free
Education life Essay Education has always been an important part of my life. I have always believed that through hard work and dedication, I may be able to fulfill my dreams and aspirations. Furthermore, I am more inclined into becoming one of the most successful graduates our school has ever had. I want to be able to show the world how an individual like me can make a difference in life. My name is (insert your name here) in taking (NAME OF COURSE) at the (NAME OF THE UNIVERSITY). I consider myself to be a well rounded individual. As a student, I am proficient with subject relating to Math, History and Science (insert subjects where youââ¬â¢re good at). Unlike others, I never experienced any difficulty with Math, for I am able to easily interpret and solve mathematical equations. This great fascination also led to an inclination for Science. History, on the other hand, opens my knowledge to greater heights, for I am greatly interested in the circumstances that happened in the past. I believe that being knowledgeable about these things would help me grasp things that happen nowadays. Aside from my fascination for education, I am also active in my extra curricular activities. I am a well socialized person and loves dealing with everyone else. I believe that having many friends is one of my greatest achievements because I can relate to their ups and downs. Moreover, I also have passion in taking care animals more specifically marine animals. I was overwhelmed when I received my license in scuba diving and this boost my confidence even more. The said license gave me more opportunity to travel beneath the sea and meet my favorite mammals like dolphins and sharks. I am very proud of this achievement because the water world and animal kingdom are part of the society that is not yet congested by pollutions and negative activities as compared to the land. Receiving my license in scuba diving is not that easy. I undergo various exercises and lessons before I succeeded. This can be compare to life and education as well. If I will not work hard and follow the instructions I will end up drowning not only in water but in the pool of ignorance and misery. Education is best achieved when one works harder each day. Being admitted to your good university will serve as the path towards my dream of becoming (insert ambition here). I know that my skills and talents are not enough for me to be considered for a position in your school. All I know is that I am equipped with my determination to succeed and fulfill my dreams. From my experiences, excelling in both co-curricular and extra curricular activities is not easy. Success surpasses just the basics of passing all subjects in school and excelling in them. Success also requires much determination, dedication, hard work and prayers. Moreover, my dreams and aspirations do not end after graduation. I would use my experiences and knowledge to be of service to those in need. Furthermore, I would indulge myself in more programs that could help me become a better individual and a unique professional. I would apply everything that the (insert name of university here) imbibed in me and still yearn for more information and ideas that would help in the upheaval of our society. Being a graduate of this prestigious institution would also come to my advantage, for I may be able to inspire others to strive hard and become known in their chosen fields. My life is filled with numerous decisions, and choosing the (insert name of university here) is definitely the answer to my dreams.
Monday, August 5, 2019
Study Of Culture And Globalisation Management Essay
Study Of Culture And Globalisation Management Essay Why does culture Matter? Globalisation creates one of the most important achievements in todays world; the ability to trade internationally. Understanding cultural differences will only increase the success of companies going aboard. Each country has different currencies and behaviour norms. When global companies are born the workforce becomes diverse. Cultural understanding is a key part to a successful business. Globalization provides better opportunities to companies investing in a new market. The internationalisation of business has exposed firms to a large range of norms for doing business. This essay will show how Wal-Mart, one of the biggest retail chains, deals with cultural difference when opening its doors to Japans Market. Wal-Mart cannot directly transfer its corporate culture of low-cost, high -bulk model, hugely successful in US, to Japan. Wal-Mart is moving into a completely new market, and as such they must enter the market as a blank canvas. Roger Mark clearly states that in order to have global success, its no longer enough to have a hot new product that will save time, or a novel idea that could revolutionize an industry. You also need to understand the cultural values, behaviour styles, negotiating techniques and business practices of the country where you are doing business. Wal-Mart and Japan have different habits. Wal-Mart is moving more to cutting the middleman and forcing stores to remain open for 24 hours. The Japanese culture is based more on fresh produce and has high demands for perishable goods rather than processed food. The Japanese are known for their high demand of quality goods and high income. Wal-Mart is trying to force their low cost high bulk and low quality products on the Japanese market. The company must wonder if their own corporate culture is enough to solve the problems with diverse cultures. If the company itself does not understand the cultural differences it faces can it reap the benefits? Culture is comprised of both value and norms. Culture is a social interest which clearly identifies people interest, thoughts and behaviours. In order for Wal-Mart to survive they must manage cultural diversity because this is in many stages of the internationalization of the business and in all form of the market entry. When entering a new market the business needs to adapt to the specific taste of local people. Wal-Mart cannot deliver the same layout of stores throughout the world, they must adapt to Japanese culture. According to Kurt Barnard It was a dumb thing for Wal-Mart to do. By not understanding cross-cultural influences and not changing the format of their stores to fit cultural differences, Wal-Mart will be unable to compete in foreign markets. Wal-Mart needs to move away from Ethnocentrism and adopt a Polycentrism approach when entering a new market. Fast franchise like McDonald learned their lesson in India. Today McDonalds has localized its products to suit its consumers taste and to recognise the local culture, t herefore creating regional flavours for particular markets. Culture plays an important part on how global companies operate. Wal-Mart needs to adapt the taste of its host country. If we consider the Japanese culture we can clearly see that their living space is much smaller than the average American house, therefore the high-bulk model will not relate to them. Wal-Mart must understand their behaviour first in order to respect the local culture of Japan. What do Japanese people consider as good quality in service and product? Once Wal-Mart determines this it can use the information to better sales campaigns and business interactions instead of using one approach that they believe works everywhere. The firm must determine the countries norms and values, and therefore have a cross- cultural awareness between the Japanese and American cultures. Japanese culture is based on community, family and being part of large group. This is not the same as the American way of life. Global companies need to know that half of business acquisitions fail because they do not input measures that deal with cultural differences. Wal-Mart acquired a Japanese business. Taking over a Japanese firm is the best way of understanding the culture of the Japanese. Why did this not work to Wal-Marts advantage?Companies must require the knowledge of the local culture and the way of doing things. People respond differently to gestures and signs. One of the issues Wal-Mart faced was language barriers in Japan. Wal-Mart is using English-speaking executives to run a retail operation that heavily depends on a detailed understanding of domestic culture. In Japan Harmony is the key value in Japanese society, so when they communicate with each other they use non-verbal expression. Global companies must understand that languages can influence the business in so m any ways. Language is the most important aspect to the business success because this should unlock local societies. Wal-Mart knew full well that entering markets like Japan through acquisition brings together employees from Seiyu with employees from Wal-Mart who speak different languages. They should have adopted a language that can be related to local people. Ideally the international managers in Wal-Mart should be Bi-multilingual. Most American firms tend to slow down their English rather than study the language of Japan The American companies that have succeeded in Japan have done so by using Japanese executives and allowing a significant amount of autonomy. Wal-Mart however seems to be making the same mistake it did in Germany, relying too much on American executives, and not enough on local control. We can clearly see that all Global Companies are faced with many problems which range from language, pricing and culture collisions because cultural differences shape the use and in terpretation of words. Edward hall drew a useful distinction between low and high context cultures. Many Asian countries are seen as high cost cultures. Japanese culture finds it difficult to say no compared to the Americans who are straight forward. Business needs to be aware that problems will naturally arise when high and low cost culture businesses get together. The model is useful in understanding why different cultures might communicate differently because High context south Asian culture companies differ so widely from their low -context western cultures. When companies go global their main objective should be to handle any difficulties to do with culture because once mistakes are made they are hard to fix. This will only destroy the global company operation in the host country. All corporations must have multicultural awareness because it is a vital aspect to a successful business, and you must know the particular industry you are entering. If you do not do this the success of the business is slim. Wal-Mart must HYPERLINK http://www.filination.com/blog/2009/03/14/china-business-strategy-walmart-chinese-culture/localize and do things the Japanese way by encouraging local branch decision making, building local supplier contracts and using local promotion schemes on the other hand Wal-Mart was more focus on doing things the American Way. Wal-Mart did not consider the taste of Japanese people. HYPERLINK http://www.filination.com/blog/2009/03/14/china-business-strategy-walmart-chinese-culture/National culture has a powerful influence on peoples interpretations, understandings, and assessments of those with whom they work-Cultural values can affect decision making, managerial style, interpersonal trust, teamwork, and the role of women in the workplace, among other issues. In order to have successful entry Wal-Mart needed to collect correct and accurate information. Managers in Wal-Mart should undertake An intercultural training course such as Managing Inter national Teams or Managing International Mergers and Acquisitions will give international managers involved in a merger or acquisition the insights they need to develop an effective working culture that plays to the strengths of their multicultural teams and maximises the cultural benefits of their companys acquisition. Japanese Culture is completely different to the Wal-Mart American culture. Cultural dimensions can provide details allowing global companies to deliver the best cultural system with a great outcome. Identifying the main cultural dimensions groups through attitude, values and norms can influence companies success. Geert Hofstede (1984) clearly stated that culture is the collective programming of the mind which distinguishes the members of one human group from another. Wal-Mart adopted a management style that did not sit well with the Japanese people. Wal-Mart persuaded Seiyus management in 2004 to dismiss 25% of headquarters staff, including 1,500 employees and managers. That kind of mass firing happens rarely in Japan, which places a premium on social harmony. And when the firing is done at the behest of foreigners, it takes on added negative connotations. Wal-Mart should determine the cultural attitudes of the employees. Research shows how national culture can also affect the workfo rce in an organisation. Wal-Mart did not use the Greenfield Investment, which involved entering a country without a partner from the host country. Wal-Mart did the opposite so it should be fully aware of the effect of the Japanese culture. It is up to the managers in a corporation to understand culture. Hofstedes research looks for sub cultural and regional differences, industry differences and differences arising from the organisational culture. Power distances generally mean people will accept unequal distribution of powers. In the Case of Wal-Mart you can see that it is more homogeneous compared to Japan, therefore they need togive more power to local managers and their supplier-network. Japanese power distances are lower so Management should decentralise. Americans do not accept power distances so the American workers in Wal-Mart at the Japanese branch should input empowering systems. Japanese hold harmony as a social ideal, patience as a personal virtue, and hierarchy as an ess ential organizing principle. Americans, in contrast, hold freedom as a social ideal, action-orientation as a personal virtue, and equality as a fundamental organizing principle. We have seen that the Hostede model such as individualism versus collectivism and feminine versus masculinity help categorize as well as identify cultural differences. If we take individualism versus collectivism you will know that Americans are more independent and have self -determination compared to Japan where the workforce work in groups. In order to solve this issue Wal-Mart should develop group goals and policies that relieve stress. The Japanese people also believe power should be controlled by society, even though this model does not present detailed analyses of individual cultures. This useful research shows the role of cultural differences which is useful for international management. These are challenges many managers will face in todays global markets because not managing culture effectively can stop growth as well as production. The use of the concepts of cultural dimensions such as those of Hostede and Trompanear provide the means to construct cultural clusters of countries or subcultures within and across countries. These clusters can be used to identify areas which need development in order to reduce problems caused by cultural differences. For example advertising can use this model to make adverts relative to certain cultural dimensions. Wal-Mart needs this because once Seiyu was taken over it became a whole new store. Yes Wal-Mart provided low cost products but the high quality products that the Japanese are used to disappeared. Wal-Mart should clearly see how different their culture is compared to Japanese. The bad thing about these models is that they assume that culture does not change and they develop serotypes. The cultural theorists base their research on the management of the company rather than the national culture. Wal-Mart must show consideration and care in dealing with cultural differences both inside and outside the organisation. Japanese people are willing to pay top prices for goods of high quality. Wal-Mart should ensure that their global company service as well as product meets the standards of the people living there. Care must take place amongst managers regarding the relationship between the home and host country in terms of working practices. Firms need to be sensitive to culture because if they dont it can cause failed joint ventures as well as misunderstandings. Their cultural differences need to be respected across borders. Employees in the organisation must be aware of norms and the general customs when entering the host country. Businesses need to understand the impact that cultural differences have on the career progression of their employees and on communication and decision-making, Firms can solve the problems of cultural difference by engaging in cross- cultural training. S ome researchers have stated that Wal-Mart is way behind the knowledge of the locals taste. One of the reasons that failed Wal-Mart internationally is when it attempt to transport the companys unique culture and retailing concept to each new country. Gilman (2004) asserts that in Wal-Mart overseas expansion, it has been trying hard to launch the supercenter concept, therefore the corporate culture does not match the national culture. Understanding cultural difference allows managers to develop policies to manage cross cultural activities. In this essay we have seen that internationalisation of a business has exposed the business to different norms when crossing cultural borders because more firms move away and enter new markets. A comparison between National cultures is important. We have seen the clash in the national cultures between countries as well as the corporate culture. We can clearly see that how culture plays an important role in the success of a global company. The theory clearly compares how companies like Wal-Mart try to impose the same norms on all its foreign markets. The approaches to solving cultural differences clearly assume that firms will be given advantages. Culture should be the heart of the organisation because we can clearly see that it determines the success or failure of the firm. It is up to the employees in the organisation who exist within the corporate culture to understand the outside environment culture because we must see culture as ever changing. In order to solve the problem with c ulture we must learn to adapt. The company needs strategy development in order to overcome the hurdles caused by cultural differences. We can clearly see that every country and region has their own culture; therefore global companies must have a good understanding. Culture is clearly the way of life for people so it is only natural that companies leave their ethnocentric culture where they basically see only their own culture rather than the Polycentric culture. This creates conflict as we have seen in both corporate cultures as well as national culture. In order to overcome such problems global companies need to acknowledge the diverse culture around them. No more assumption and judgment because people learn culture through what they are taught. It is only natural for global companies to put in effect strategies allowing them to adapt to the cultural changes. If we take the company Coca Cola strategy which changed the sweetness of their soda to meet the consumers taste buds in diff erent countries. They did not neglect the needs of the local people; they therefore have the full respect of their culture and history. We have seen how cultural theories like Hofstede can allow global companies to take into consideration the cultural cluster that effects society but the problem with this theory is more based on how the organisation can improve culture difference inside the global company rather than the environment outside the organisation.
Sunday, August 4, 2019
America - Argumentitive Essay :: essays research papers
Argumentative Essay ââ¬Å"That Australia Should Resist American Influenceâ⬠- Against For over 50 years now, the United States of America have been a source of inspiration for the people of our great nation. We watch their TV shows, listen to their music, eat their food, and this is all before we leave for work in the morning! Like it or not, America has had a positive influence on Australia, and their is no reasonable explanation to support an abandonment of it. Sure, people may choose to argue that Australia is a country that can stand on itââ¬â¢s own two feet and make itââ¬â¢s way up the worldââ¬â¢s political, social and economic scale on itââ¬â¢s own, that is a childish fantasy. To resist American influence is in no way possible or even feasible. We have an extremely high import rate from America. Where would we be without our weekly dose of ââ¬ËFriendsââ¬â¢ or ââ¬ËChicago Hopeââ¬â¢? What childhood wouldnââ¬â¢t be complete without memories of Coca-Cola and bubble gum? It is not just the petty things we ferry in that we can thank America for. Where would our small business community be if it werenââ¬â¢t for American franchises such as ââ¬ËDominoesââ¬â¢ and ââ¬ËBaskin Robbinsââ¬â¢? Where would out large businesses be without the aid of computer technology, which was so kindly invented by Mr. Bill Gates? If we stand back for a moment and take a long hard look at the things we make use of every day, wouldnââ¬â¢t it be fair to say that at least 80% of them have American foundations? To give these up at the drop of a hat, so we can demonstrate our originality is ludicrous. We would have the world laughing in our faces, due to our naivetà ©. It is a nice thought to be completely independent, but the re is no chance of it happening in the near future. But, for arguments sake, letââ¬â¢s just say we did, where would we be? Australia has had moments of brilliance, but on a whole, we are fairly quiet folk. When we have had the pleasure of being the center of attention, it is usually because we have made some fangle-dangle movie that takes the mickey out of ourselves.
The Importance of Fear in The River Warren :: River Warren Essays
The Importance of Fear in The River Warren à à à à à In Kent Meyers' The River Warren, the reader can detect many examples of symbolism. The basic theme throughout the novel focuses on the river. The River Warren, in its past and present state, means different things to each character in the novel. Many important scenes take place on the river and its banks emphasizing its importance. As the river winds through the land around Cloten in the story, its symbol winds through the lives of the characters and the lives of readers. Meyers stresses the river's significance to members of the community through each character's testimony and story. In the novel the river represents- symbolizes- is fear. à à à à Everyone has some type of fear, and for each character in the novel this holds true. To Angel Finn, a dream of the river's past is admittedly exciting. On one specific night, Angel's fears are clearly presented on the river. He says, "I ain't been afraid on that river for a long time, spooked but never afraid...but I was surely afraid when I come around that bend...my heart kinda shriveled"(143). Angel has found his fear on the river. It is odd, though, that Angel usually goes to the river to escape from his fears. He says, "on the night river, everything seems far away, so far away it's come back around to being close, and a man can need nothing and want everything, and wonder what his life's all about at the same time that he knows"(3). Angel wonders about the meaning of life, but in reality, he knows what it's all about. Angel never mentions any family. All we really know about him is that he is a lonely hardware store owner who loves being on the river. W ho is he really? A lonely old man finding escape from life and loneliness fishing on the river. While on the river Angel meets and befriends two young boys, Luke and Jeff. To him, they seem to understand how highly the river should be valued. The three men treat the river as if it has a personality and holds some kind of dignified or sacred value to them. Angel explains himself when he says, "I know I don't know myself on the river, but I swear that it knows me.
Saturday, August 3, 2019
Benefits of Cholesterol to Brain Development Essay -- Biology
What do you think of when you hear the word cholesterol? It's pretty common to think that it makes you gain weight, it is bad in large quantities, and it is generally unhealthy. But a recent experiment has shown that although it can be bad in some ways, it is good for you in other ways. One of the most important parts of your body is your central nervous system (CNS). It includes your spinal cord and your brain, and it is run by cells called neurons. These neurons, with the help of synapses, send electrical signals throughout the body. So what do neurons and synapses have to do with cholesterol? If you do not have cholesterol during certain parts of your life cycle, you actually do not develop many synapses. Even those that do form are destined to be inefficient at transmitting signals to the brain and body. Who cares if you have a lot of efficient synapses? An easy comparison is between the CNS and a computer. The brain thriving off of a lot of synapses, a computer running much better with more RAM. Your computer still works if it does not have a lot of RAM, and it will do what you ask it to; however, if it does have a lot of RAM, it will do what you ask more efficiently and faster. Likewise, if you do not have many synapses, your brain and CNS will still work at a much lower level. If you do have a lot of synapses, everything will work faster. Your brain will send signals to the rest of your body efficiently so you can react faster, think faster, etc. This leads us into the article that you should be able to understand completely by the end of this web page. Before this discovery was made, scientists had no idea that cholesterol was responsible for these events. Follow along with us to an explanation of the previous ... ...a viable solution. Now that you know that your brain is all you have, there are some considerations to be made. Do you really want to smoke marijuana when you consider that being high means killing off neurons? What about that kegger next weekend? That kills brain cells too. More specific than the ties to drug and alcohol abuse, this article talks about the gray areas of life. The human body is an amazing machine. It is extremely adaptive, and it requires a lot of fuel to run. Avoid entirely wiping out a common substance from your diet without doing the proper research. Who knows, perhaps cutting that food from your meal might put you in deeper trouble than you thought possible. References "CNS Synaptogenesis Promoted by Glia-Derived Cholesterol." Science Magazine. 9 Nov 2001: 1354-1357. 3 Nov 2003 http://www.sciencemag.org/cgi/content/full/294/5545/1354. Benefits of Cholesterol to Brain Development Essay -- Biology What do you think of when you hear the word cholesterol? It's pretty common to think that it makes you gain weight, it is bad in large quantities, and it is generally unhealthy. But a recent experiment has shown that although it can be bad in some ways, it is good for you in other ways. One of the most important parts of your body is your central nervous system (CNS). It includes your spinal cord and your brain, and it is run by cells called neurons. These neurons, with the help of synapses, send electrical signals throughout the body. So what do neurons and synapses have to do with cholesterol? If you do not have cholesterol during certain parts of your life cycle, you actually do not develop many synapses. Even those that do form are destined to be inefficient at transmitting signals to the brain and body. Who cares if you have a lot of efficient synapses? An easy comparison is between the CNS and a computer. The brain thriving off of a lot of synapses, a computer running much better with more RAM. Your computer still works if it does not have a lot of RAM, and it will do what you ask it to; however, if it does have a lot of RAM, it will do what you ask more efficiently and faster. Likewise, if you do not have many synapses, your brain and CNS will still work at a much lower level. If you do have a lot of synapses, everything will work faster. Your brain will send signals to the rest of your body efficiently so you can react faster, think faster, etc. This leads us into the article that you should be able to understand completely by the end of this web page. Before this discovery was made, scientists had no idea that cholesterol was responsible for these events. Follow along with us to an explanation of the previous ... ...a viable solution. Now that you know that your brain is all you have, there are some considerations to be made. Do you really want to smoke marijuana when you consider that being high means killing off neurons? What about that kegger next weekend? That kills brain cells too. More specific than the ties to drug and alcohol abuse, this article talks about the gray areas of life. The human body is an amazing machine. It is extremely adaptive, and it requires a lot of fuel to run. Avoid entirely wiping out a common substance from your diet without doing the proper research. Who knows, perhaps cutting that food from your meal might put you in deeper trouble than you thought possible. References "CNS Synaptogenesis Promoted by Glia-Derived Cholesterol." Science Magazine. 9 Nov 2001: 1354-1357. 3 Nov 2003 http://www.sciencemag.org/cgi/content/full/294/5545/1354.
Friday, August 2, 2019
Inspiration and Authority
World religions such as Christianity, Judaism and Islam both today and throughout history have been directly linked to inspired scriptures. It is from these scriptures that observers can derive a sense of inspiration and a force of divine authority, with the parables and teachings of the holy doctrines pronouncing the will of God. This is the simple proposition that begins this difficult discussion on the different ways that we may understand, interpret and ultimately deduce truth in the experience of engaging the scriptures.Given that the subject of this discussion is the true to be verified in the Bible, the Christian faith, and to a lesser extent the Jewish faith, will be used for consideration here. In divining ââ¬Ëtruth,ââ¬â¢ we must first recognize that an understanding of religious scriptures varies across a great spectrum of Christians, with the shared experience of inspiration giving way to an underlying diversity of opinions on what is being instructed or to what exte nt ââ¬Ëfactsââ¬â¢ reported in the Bible may be accepted as such.These opinions concern such things as the authorship of the scriptures, the role of the prophets and the certainty held in the words of scripture themselves, which when held together establish a degree truth which is itself often in the eye or heart of the beholder. All of these issues are related to the point of view from which one approaches the content of the Bible, whether it be one of conservative interpretation or of liberal understanding.For those who take a conservative perspective on the scriptures, Achtemeier (1980) identifies these as individuals who generally believe that the authority of the scriptures descends from the fact that they were inspired directly by God. This is to say that to the conservative Christian, the source of the text appears to be Godââ¬â¢s direct intervention in human events through those that are identified as prophets, predisposing assumptions to recognize an incontrovertibl e degree of truth in the words of the Bible. The logic is generally held that inspiration ââ¬Å"implies that the Bible is authoritative for all humanity in all aspects of life.Unless the Bible is truly inspired by God, there is no reason why it should be considered any more authoritative than any other book. These are said to be endowed with the divine inspiration which allows them to offer dictation of the events. â⬠(Kulikovsky, 1) This is a view which resonates with the historical and biblical conception of prophecy. Prophecy would play a very important part in the early development of the Christian philosophy. Such a claim is supported by Longman (2007), who states that ââ¬Å"the prophetic role in public evangelism grew from the Old Testament prophecies of an outpouring of the Spirit.Prophets are consistently valued highly among the churchly ââ¬Ëoffices' or roles, and prophecy is rated chief and most prized among the gifts. The New Testament-era church was more depende nt on the prophetic gift for giving it direction (Acts 13 and 15). â⬠(Longman, 1) This is because prophecy is seen as carrying the direct word of God, the distinct source of inspiration, authority and truth. However, there are some interesting considerations which come through in the textual analysis that warrant further scrutiny.In particular, the conceptual issue of inerrancy helps to provide some new insights into the ways that we should understand the history of the Bible and its aspiration toward the reflection of truth. Inerrancy is the theory which states that the divine inspiration conservatively believed to be at the base of the bibleââ¬â¢s words determines that all of these words are inherently true. This means that the scripturesââ¬â¢ report on history, both mortal and divine, is to be understood as true to the last letter. This is a view that modern scholars have come more frequently to reconsider.A developing liberalism in the interpretation of the scripture s allows that even if it is believed they have been produced by human observation and interpretation of events, their value is no less great as a reflection of some higher truth. This is to say that it is no longer necessary to assume that every word of the bible must be understood as factually perfect but must instead be understood as authoritative in demonstrable intent, and therefore answering to a higher truth than simply that which is suggested by a proper detailed report of history.This view does allow a reading of the Bible which is more enabling to the modern observer, entitling an acceptance of the important truths concerning morality and divinity, without enforcing an unflinching approach to the historical report of the bible. This opens the floor for the divining of truth even in the presence of critical scrutiny. This is an idea which seems appropriate, with great individuality determining the way that inspiration is received and the way that truth is understood and, the reafter, manifested. This refers either to the prophet, the author or the reader of the scripture.For each, the receipt of inspiration from God many take any of an infinite number of forms. This is an appropriate maturation in the accommodation of Christian discourse to the needs of modern Christians, who come from many different lifestyles and dispositions to receive the words of God. This holds truth to a high standard that is nonetheless absent of rigidity. Still, there are reasons to concern ourselves with the danger to core Christian beliefs of too liberalist a stance on that which may be defined or read as truth.This is to say that ââ¬Å"the risks of individualism and illuminism, an exclusive reliance on the authority of ââ¬Ëinner testimonyââ¬â¢Ã¢â¬ should be seen problematic to important cardinal tenets. Specifically, conservative Christians worry that ââ¬Å"anything which suggested that Christââ¬â¢s life and death were only, so to speak, a dramatized projection of the selfââ¬â¢s inner history would be hard to reconcile with an orthodoxy concerned to defend the idea that God assumes real and particularly human existence in Jesus.â⬠(Richardson, 304) As this constitutes a core belief, it is important for many Christians that even the origins of the scriptures reflect this same idea. Thus, historical truth must be taken in distinction, with so many of the details of the Bible based on allegorical narrative, with morality and lifestyle practice deeply couched in not just the words and principals, but even in the incidences and landmark moments of biblical account. Still, the liberalist perspective allows one to consider that it is not required to think of the scriptures in this way to find a defense of the concept of Jesus Christ as the son of God.It is less constructive, that is to say, to think of the scriptures as having been offered by direct inspiration than to think of them as demonstrating the inspiration of early Christianity. Historically speaking, there is an inherent truth to that which is implied by narrative accounting, with interpretation allowing us to at least reflect on inspiration for such major narrative moments as the path of Jesus. This is a functional achievement even without achieving the mark of inerrancy.To this end, our outside reading helps to support the case that the bible does not need to be considered a historical document in the way that we might look at a textbook (though even here, the field of historiography does ask us to define and contextually consider what ââ¬Ëtruthââ¬â¢ is. ) Instead, ââ¬Å"the truthfulness of the Bible should be evaluated according to its own ââ¬Ëusage and purpose. ââ¬â¢ Yet its purpose rarely includes details of history and science. â⬠(Morrison, 1) These elements of history and science are usually considered byproducts that are revealed within the context of a larger story drawn from a specific time and place.This seems, increasingly a suitable way to understand the place from where our scriptures draw their authority as well, with very real truths about the Bibleââ¬â¢s cultural origins emerging through even a skeptical reading. Achtmeier (1980) is particularly convincing on this subject because of the way in which his analysis treats the conservative view point. The author seems to be guided by the intent to show that conservative interpretations that demand an inerrant perspective actually do a disservice to the truthful value of the text.The grace of God and the way that this inspires the people are both hidden behind discussion about the accuracy of dates and details. This critique shows that this may not be the authority that was intended by the scriptures, which illuminate far more important truths about human spiritual history than physical history. Ultimately, this discourse establishes the rather liberal sense of the origin of the scriptures as relating to certain inherent truths which are visible now to a broad array of observers, whether spiritually connected or not.This is to say that the discussion here suggest that the truth that we find in scriptures is not a result of the direct intervention of God in the process of writing and also not as a result of being a perfectly accurate reflection of history. Instead, its relationship to truth shows that the scriptures are a suitable way of understanding how authority and inspiration translated faith in the early development of canon. This is a perspective which will help to ground an understanding of the core value of the Bible while also illuminating new and developing ways to understand their origins and history.Works Cited Achtemeier, Paul. (1980). Inspiration and Authority. Hendrickson Publishing. Kulilovsky, Andrew S. (1996). Inspiration, Authority and Interpretation. Kulikovsky Online. Ret. 4/22/08 http://www. kulikovskyonline. net/hermeneutics/inspirat. htm. Longman, Robert Jr. (2007). Prophecy in the New Testament. Spirit Home. Ret . 4/22/08 http://www. spirithome. com/prophist. html#ntproph Morrison, Michael. (2002). Inspiration, Authority, and Reliability of Scripture. Worldwide Church of God. Richardson, Alan & John Bowden. (1983). The Westminster Dictionary of Christian Theology. Westminster John Knox Press.
Thursday, August 1, 2019
Generally Accepted Accounting Principles (U.S. GAAP) Essay
The United States Generally Accepted Accounting Principles (U.S. GAAP) and the International Financial Reporting Standards (IFRS) are both effective ways to report financially account for oneââ¬â¢s business assets but they have several differences. in this paper I will attempt to outline a few of the more significant differences and allow you to make up your mind as to which of these two systems is the better one. The first difference that is widely accepted between the two methods is that U.S. GAAP is rules based and IFRS is principle based. This means that IFRS allows more for adaption of the circumstances and allows for professional judgment while U.S. GAAP is more stringent and less forgiving. The argument back and forth is that the rules for U.S. GAPP are too large and broad stroked which doesnââ¬â¢t allow for different odd situations, while it is argued that the IFRS is too biased which can allow for too much manipulation. A primary difference between the U.S. GAAP and the IFRS is the way the business financial statements report the value of the companyââ¬â¢s property and holdings. The U.S. GAAP method utilizes the Historic Cost Principle (HCP) while the IFRS uses the Fair Market Value (FMV). Under the HCP the asset owned by the company if forever recorded at the price for which it was initially purchased while the FMV approach allows for a periodic re-assessment of the current value of the asset. This has both positive and negative effects based on the economy and the housing market. Over time you would expect that the value of property to rise, for example if a company had bought my parents 2 bedroom home for the listed price of $19,500 in 1980 knowing that the same house is now appraised at $105,000 then it would be beneficial to re appraise the house under the FMV as the asset is worth a lot more than the original $19,500. The down side for using the FMV would have been in 2009 when the housing market collapsed. At that point the house was appraised at $87,000. If the year prior the company recorded its asset at $105,000 then it would have taken a loss when the house was reappraised. So you can see that utilizing the FMV in this case is a gamble based on the fluctuation of the outside market and also raises the question of how often should the re-appraisals be done to be the most advantageous to the company. The next difference I want to highlight is the Last In, First Out (LIFO) method. This is a method commonly used in the United States under the U.S GAAP primarily because it helps with tax purposes. Utilizing LIFO the company applies the latest cost of providing the goods to the entire supply inventory regardless of what the company paid for the good already in stock. This shows a decrease in the gross profit margin therefore lowering the taxes at the end of the year. For example if a company manufactures 1,000 tubes of toothpaste a month at $1 a tube and sells them for $2 each then they would make a profit of $1,000 a month or $12,000 a year. If the price of manufacturing the toothpaste went up to $1.50, 6 months into the year then using the LIFO method the company would record that there profit is only .50 a tube or $6,000 a year and would only pay taxes on that $6,000 vice the $12,000 even though they made the full dollar profit on the toothpaste for the first 6 months. This is a p ractice that is used primarily in the U.S. because of our tax laws and not endorsed by other countries or under the IFRS. Another difference between the two programs falls under the category of Liabilities. A liability as defined in the text is ââ¬Å"An economic obligation (a debt) payable to an individual or organization outside of the businessâ⬠. This difference between the two programs is slight and goes back to my first paragraph dealing with rules versus principle based assessments. Both IFRS and U.S. GAPP accept the that the future event will probably take place but the IFRS defines the word probable as anything greater than 50% while the U.S. GAAP with its more stringent rules defines probable as 75-80%. This means that more liabilities would be recognized with IFRS then U.S. GAAP. The last difference that I will go over is that of brand names and patents. Under the stringent rules of U.S. GAAP, the only time a company can account for the capitalization or equity of a patent or brand is if the company purchased the patent from an outside source. If it was thought up or created by the company internally the company would have to record the expenses of the development on the income statement. Under IFRS the company would be allowed to count the potential equity based on the probable future benefits. Most of the world has already adopted the IFRS and the Financial Accounting Standards Board is working on a world wide solution in bridging the gap between these two programs. In closing the U.S. GAAP program is more stringent while the IFRS allows for more flexibility. Although this flexibility associated with the IFRS program seems like it would be more beneficial to more companies, the argument would still be is flexibility better or just a lack of integrity. References: Harrison, Horngren, & Thomas 9th Edition St Josephââ¬â¢s University (http://www.sju.edu/int/academics/hsb/accounting/IFRS.html) Bass, Solomon & Dowell (http://www.bsd-cpa.com/index.php/comparing-and-contrasting-international-financial-reporting-standards-ifrs-and-generally-accepted-accounting-principles-gaap)
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