Biography of General Dwight D. Eisenhower

Life story of General Dwight D. Eisenhower Dwight David Eisenhower (October 14, 1890â€March 28, 1969) was an adorned war saint, having taken an interest in two World Wars, holding numerous titles. In the wake of resigning from deployment ready, he entered governmental issues and filled in as leader of the United States from 1953â€1961. Quick Facts: Dwight D. Eisenhower Known For: General of the Army in World War II, U.S. President from 1953â€1961Born: October 14, 1890 in Denison, TexasParents: David Jacob and Ida Stover EisenhowerDied: March 28, 1969 in Gettysburg, PennsylvaniaEducation: Abilene High School, West Point Naval Academy (1911â€1915), Command and General Staff College at Fort Leavenworth, Kansas (1925â€1926)Spouse: Marie Mamie Geneva Doud (m. July 1, 1916)Children: Doud Dwight (1917â€1921) and John Sheldon Doud Eisenhower (1922â€2013) Early Life Dwight David Eisenhower was the third child of David Jacob and Ida Stover Eisenhower. Moving to Abilene, Kansas in 1892, Eisenhower spent his youth in the town and later went to Abilene High School. Graduating in 1909, he worked locally for a long time to help in paying his more established siblings school educational cost. In 1911, Eisenhower took and breezed through the affirmation test for the U.S. Maritime Academy however was turned down because of being excessively old. Going to West Point, he prevailing with regards to increasing a meeting with the guide of Senator Joseph L. Bristow. In spite of the fact that his folks were peaceful objector, they upheld his decision as it would give him decent instruction. West Point Despite the fact that conceived David Dwight, Eisenhower had passed by his center name for the greater part of his life. Showing up at West Point in 1911, he authoritatively changed his name to Dwight David. An individual from a ritzy class that would eventually deliver 59 commanders, including Omar Bradley, Eisenhower was a strong understudy and graduated 61st in a class of 164. While at the institute, he additionally demonstrated a talented competitor until having his vocation cut off by a knee injury. Finishing his training, Eisenhower graduated in 1915 and was relegated to the infantry. Eisenhower wedded Marie Mamie Geneva Doud on July 1, 1916. They had two children, Doud Dwight (1917â€1921), who passed on of red fever as a kid, and the history specialist and minister John Sheldon Doud Eisenhower (1922â€2013).â World War I Traveling through postings in Texas and Georgia, Eisenhower demonstrated abilities as an overseer and coach. With the American passage into World War I in April 1917, he was held in the United States and relegated to the new tank corps. Presented on Gettysburg, Pennsylvania, Eisenhower spent the war preparing tank teams for administration on the Western Front. In spite of the fact that he arrived at the brief position of lieutenant colonel, he returned to the position of chief after the wars end in 1918. Requested to Fort Meade, Maryland, Eisenhower kept on working in defensive layer and bantered on the theme with Captain George S. Patton. Interwar Years In 1922, with the position of major, Eisenhower was doled out to the Panama Canal Zone to fill in as official to Brigadier General Fox Connor. Perceiving his XOs capacities, Connor took an individual enthusiasm for Eisenhowers military training and conceived a propelled course of study. In 1925, he helped Eisenhower in tying down admission to the Command and General Staff College at Fort Leavenworth, Kansas. Graduating first in quite a while class a year later, Eisenhower was posted as a contingent administrator at Fort Benning, Georgia. After a short task with the American Battle Monuments Commission, under General John J. Pershing, he came back to Washington, D.C. as official to Assistant Secretary of War General George Mosely. Known as an amazing staff official, Eisenhower was chosen as a helper by U.S. Armed force Chief of Staff General Douglas MacArthur. At the point when MacArthurs term finished in 1935, Eisenhower followed his boss to the Philippines to fill in as a military counselor to the Filipino government. Elevated to lieutenant colonel in 1936, Eisenhower started to conflict with MacArthur on military and philosophical subjects. Opening a crack that would last the rest of their carries on with, the contentions drove Eisenhower to come back to Washington in 1939 and take a progression of staff positions. In June 1941, he got head of staff to third Army administrator Lieutenant General Walter Krueger and was elevated to brigadier general that September. World War II Begins With the U.S. section into World War II after the assault on Pearl Harbor, Eisenhower was relegated to the General Staff in Washington where he concocted war plans for vanquishing Germany and Japan. Getting Chief of the War Plans Division, he was before long raised to Assistant Chief of Staff managing the Operations Division under Chief of Staff General George C. Marshall. In spite of the fact that he had never driven huge developments in the field, Eisenhower before long dazzled Marshall with his hierarchical and authority aptitudes. Therefore, Marshall selected him authority of the European Theater of Operations (ETOUSA) on June 24, 1942. This was before long followed by an advancement to lieutenant general. North Africa Situated in London, Eisenhower before long was additionally made Supreme Allied Commander of the North African Theater of Operations (NATOUSA). In this job, he regulated the Operation Torch arrivals in North Africa that November. As Allied soldiers drove Axis powers into Tunisia, Eisenhowers command was extended east to incorporate General Sir Bernard Montgomerys British eighth Army which had propelled west from Egypt. Elevated to general on February 11, 1943, he drove the Tunisian Campaign to fruitful an end that May. Staying in the Mediterranean, Eisenhowers order was redesignated the Mediterranean Theater of Operations. Intersection to Sicily, he coordinated the attack of the island in July 1943 preceding making arrangements for arrivals in Italy. Come back to Britain In the wake of arriving in Italy in September 1943, Eisenhower guided the underlying phases of the development up the landmass. In December, President Franklin D. Roosevelt, who was reluctant to permit Marshall to leave Washington, coordinated that Eisenhower be made Supreme Allied Commander of the Allied Expeditionary Force (SHAEF) which would put him responsible for the arranged arrivals in France. Affirmed in this job in February 1944, Eisenhower supervised operational control of Allied powers through SHAEF and managerial control of U.S. powers through ETOUSA. Headquartered in London, Eisenhowers post required broad discretionary and political aptitude as he tried to arrange Allied endeavors. Having picked up involvement with adapting to testing characters while serving under MacArthur and telling Patton and Montgomery in the Mediterranean, he was appropriate to managing troublesome Allied pioneers like Winston Churchill and Charles de Gaulle. Western Europe After broad arranging, Eisenhower pushed ahead with the intrusion of Normandy (Operation Overlord) on June 6, 1944. Fruitful, his powers broke out of the beachheadâ in July and started driving across France. In spite of the fact that he conflicted with Churchill over procedure, for example, the British-restricted Operation Dragoon arrivals in Southern France, Eisenhower attempted to adjust Allied activities and affirmed Montgomerys Operation Market-Garden in September. Pushing east in December, Eisenhowers greatest emergency of the crusade accompanied the opening of the Battle of the Bulge on Dec. 16. With German powers getting through the Allied lines, Eisenhower immediately attempted to seal the break and contain the adversary advance. Throughout the following month, Allied soldiers ended the foe and drove them back to their unique lines with substantial misfortunes. During the battling, Eisenhower was elevated to General of the Army. Driving the last crashes into Germany, Eisenhower facilitated with his Soviet partner, Marshal Georgy Zhukov and, now and again, straightforwardly with Premier Joseph Stalin. Mindful that Berlin would fall in the Soviet occupation zone after the war, Eisenhower ended Allied soldiers at the Elbe River as opposed to endure substantial misfortunes taking anâ objective that would be lost after the finish of battling. With the acquiescence of Germany on May 8, 1945, Eisenhower was named Military Governor of the U.S. Occupation Zone. As senator, he attempted to report Nazi abominations, manage food deficiencies, and help displaced people. Later Career Coming back to the United States that fall, Eisenhower was welcomed as a saint. Made Chief of Staff on Nov. 19, he supplanted Marshall and stayed in this post until Feb. 6, 1948. A key obligation during his residency was administering the quick scaling down of the Army after the war. Withdrawing in 1948, Eisenhower became leader of Columbia University. While there, he attempted to grow his political and monetary information, just as composed his journal Crusade in Europe. In 1950, Eisenhower was reviewed to be the Supreme Commander of the North Atlantic Treaty Organization. Serving until May 31, 1952, he resigned from deployment ready and came back to Columbia. Entering legislative issues, Eisenhower ran for president that fall with Richard Nixon as his running mate. Winning in an avalanche, he crushed Adlai Stevenson. A moderate Republican, Eisenhowers eight years in the White House were set apart before the finish of the Korean War, endeavors to contain Communism, development of the instate roadway framework, atomic discouragement, establishing of NASA, and monetary thriving. Leaving office in 1961, Eisenhower resigned to his ranch in Gettysburg, Pennsylvania. He lived in Gettysburg with his better half, Mamie (m. 1916) until his passing from cardiovascular breakdown on March 28, 1969. Following memorial service administrations in Washington, Eisenhower was covered in Abilene, Kansas at the Eisenhower Presidential Library.

Finance & Strategic Management Essay Example for Free

Fund Strategic Management Essay Over the previous decades the idea of Corporate Social Responsibility (CSR) has kept on developing in significance and noteworthiness because of outside weight of various partners, and has in this manner become progressively conspicuous on companies’ motivation (Carroll Shabana, 2010; Beurden Gossling, 2008). The idea of CSR has been dependent upon extensive discussion, critique, hypothesis building and proceeds with inquire about (Carroll Shabana, 2010). The inquiry, of whether CSR speculations bring about money related and social advantages that exceed its expenses, is seriously examined in existing writing (Schreck, 2001; Carroll Shabana, 2010). Disciples of CSR contend that it is in the drawn out personal circumstance of partnerships to be socially included (Carroll Shabana, 2010; Barnet 2007). The general rationale is that CSR expands the reliability of firms and reinforces the associations with partners. CSR may additionally bring about diminished exchange costs and in this manner improved corporate monetary execution (CFP), by diminishing worker turnover, decreasing working expenses, just as working as a cushion in troublesome occasions (Carroll Shabana, 2010; Barnet, 2007). Barnett (2007) and Schreck (2011) contend that, if the monetary advantages of CSR meet or surpass the expenses, CSR can be defended as a reasonable venture. As indicated by Kurucz, Colbert and Wheeler (2008), firms may accomplish four particular advantages from participating in CSR; cost and hazard decrease; increasing upper hand; creating notoriety and authenticity; and looking for winâ€win results through synergistic worth creation. Pundits of CSR normally utilize old style financial contentions, enunciated most compellingly by Friedman (Carroll Shabana, 2010). Customarily, the uses of CSR are viewed as an ill-conceived misuse of assets, which strife with a firm’s duty to its investors (Schreck, 2011, Barnet, 2007). As indicated by Friedman (1970) â€Å"There is one and only one social obligation of business †to utilize it assets and take part in exercises intended to build its benefits inasmuch as it remains inside the standards of the game†¦Ã¢â‚¬ . Friedman further contended that, social issues are not the worry of agents, and â€Å"the business of business is business† (Carroll Shabana, 2010). Despite the fact that CSR have been liable to evaluate, an expanding number of organizations are tolerating obligations that broaden well past the quick enthusiasm of the proprietors, by considering â€Å"non-investor stakeholders’ concerns† (Grant, 2010; Clegg, Carter, Kornberger Schweitzer, 2011). In spite of the fact that the presence, bearing and quality of potential connections among CSR and CFP have been the subject of a few exact investigations (Schreck, 2011), and despite the fact that CSR is all around rehearsed, the outcomes from experimental examinations are uncertain (De Bakker, Groenewegen Hond, 2005). After over thirty years of research, it can't unmistakably be finished up, regardless of whether a one-dollar interest in social activities returns pretty much, than one dollar in advantages to investors (Barnet, 2007; Surroca Tribo Waddock, 2008). The uncertainty of exact investigations might be because of muddled and conflicting meanings of key terms (De Bakker, Groenewegen Hond, 2005; Barnet, 2007), methodological contrasts (Carrol Shabana, 2010), and assorted methodologies of estimating CSR and CFP (Beurden Gossling, 2008). In existing writing, CSR exercises are regularly entioned to diminish hazard, by staying away from the different results of good dissatisfaction by various partners (Zadek, 2000). Be that as it may, CSR inferred hazard decreases are considered as an ex-post valuable result and not as a proactive hazard the board instrument to control or lessen quirky hazard (firm explicit). Under the supposition that, investors are chance antagonistic and lean toward a high anticipated return (Bodie, Kane Marcus, 2011; Brealey, Myers Allen, 2011), a decrease of firm explicit hazard must be seen as well. Given that CSR ventures can be applied as a hazard the executives apparatus, CSR could be viewed as speculations by firms for the benefit of its investors. Taking an investor viewpoint, this paper looks past the socially great deed of CSR, and spotlights on the estimation of CSR as a strategy to decrease eccentric hazard without disservice of CFP. CSR and Risk Management Since this paper guesses that, CSR can be applied as a hazard the executives instrument to save CFP, chance should be characterized. Hazard can be characterized as the vulnerability about results or occasions, particularly regarding the future (Orlitzky Benjamin, 2001). Broadly hazard the executives is characterized as an administrative device to maintain a strategic distance from chance, move hazard to another gathering, lessen chance, or at times tolerating outcomes of a specific hazard (Froot, Scharfstein Stein, 1994). A shareholder’s point of view on chance administration be that as it may, clashes with the capital resource evaluating model (CAPM) (Markowitz, 1952) and the Modigliani Miller’s hypothesis on capital structure (1958). CAPM hypothesis expresses that, the expense of decreasing eccentric dangers at the same time diminishes the normal return, and henceforth firm worth (Markowitz, 1952). Hazard decrease by holding a very much differentiated arrangement of protections will be out of reach by chance administration (Godfrey, Merrill Hansen, 2009), why a benefit amplifying financial specialist would not lean toward chance administration. All out firm hazard is when all is said in done the mix of methodical and unsystematic hazard (Hoje Haejung, 2012). Orderly hazard, frequently alluded to as market chance or non-diversifiable hazard, is generally characterized as the firm’s affectability to changes in the market normal returns, which can't be decreased by expansion of investors (Weber, 2008; Luo Bhattacharya, 2009; Orlitzky Benjamin, 2001). Unsystematic hazard is characterized as particular hazard (Hoje Haejung, 2012; Luo Bhattacharya, 2009). Quirky hazard is generally seen as unconcerned with the portfolio financial specialists, since it is related with explicit organizations and accordingly can be diminished by enhanced portfolios (Husted, 2005; Weber, 2008). Restricting particular hazard is of extraordinary importance to the firm supervisor, whose very endurance may rely on taking sufficient measures to decrease the eccentric hazard (Husted, 2005). Firms’ monetary hazard is regularly characterized regarding inconstancy of profits (Orlitsky Benjamin 2001), or stock value unpredictability (Luo Bhattacharya, 2009), which is significant hazard measures, given that higher instability suggests more noteworthy speculation chance and unsure future incomes (Luo Bhattacharya, 2009; Oikonomou, Brooks Pavelin, 2012). A decrease in eccentric hazard reflects diminished fluctuation later on expected incomes, which converts into more prominent investor riches (Luo Bhattacharya, 2009; Mishra Modi, 2012). In an exacting Modigliani and Miller point of view, hazard the executives instruments are of no worth, since these are simply monetary exchanges that don't influence the estimation of a company’s working resources (Froot, Scharfstein Stein, 1994). The perspectives on CAMP and Modigliani and Miller have been supplanted by a postmodern perspective on hazard the executives as a significant vital device. Firms do put resources into protections despite the fact that the expenses of these ventures might be in abundance of anticipated misfortunes, which is in clear infringement with the ideal market supposition (Smith Stulz, 1985; Stultz, 2002). On the off chance that hazard the board can decrease firms’ introduction to quirky dangers, it ensures investors against the deadweight expenses of serious money related misery as it were, that financial specialists can not achieve in the market by differentiating (Godfrey, Merrill Hansen, 2009). Survey of the linkage among CSR and hazard For quite a few years, scientists have planned for finding a decisive linkage among CSR and CFP, the writing in any case, remains exceptionally divided (Aguinis Glavas 2012). As per Orlitsky Benjamin (2001) genuine monetary execution shows itself in both high budgetary returns and low money related hazard. Among budgetary and non-money related advantages, chance decrease is frequently referenced as a positive result of taking part in CSR exercises. Watchman and Kramer (2006) contend that, today’s pressure, of outside partners to consider organizations responsible for social issues, learly show the potential enormous money related dangers for any company. A few researchers accentuate, that the expenses of CSR can be legitimized by decreases in hazard and costs got from commitment in social issues (Caroll Shabana, 2010). The essential contention is that the assorted requests of partners speak to potential dangers and dangers to the feasibility of the firm, why it is the financial enthusiasm of firms to moderate these dangers and addition authenticity through social inclusion (Caroll Shabana, 2010; Schreck, 2011; Kurucz, Colbert Wheeler 2008). Existing writing on the CSR-hazard relationship is practically consistently concurring upon a negative connection among's CRS and peculiar hazard, where observational outcomes show that CSR brings down eccentric hazard (Spicer, 1978; Orlitsky Benjamin, 2001; Godfrey, 2005; Hoje Haejung, 2012; Caroll Shabana, 2010; Godfrey, Merrill Hansen, 2009; Heal, 2005; Luo Bhattacharya, 2012; Oikonomou, Brooks Pavelin, 2012; Berman, Wicks, Kotha Jones, 1999; Hart, 1995; Shrivastava, 1995; Peloza, 2006). A few investigations have additionally indicated a noteworthy negative connection among CSR and precise hazard (non-diversifiable) (Hoje Haejung 2012; Orlitzky Benjamin, 2001; Mcguire, Sungren Scneewies, 1988; Luo Bhattacharya, 2009). CSR decreases eccentric hazard by lessening the probabilities of anticipated money related, social, or ecological emergency that could unfavorably impact firms’ incomes (Hoje Haejung, 2012). Firms apparent as socially capable might have the option to increment relational trust among partners, fabricate social

Dance Paper Essay Example for Free

Move Paper Essay This move is moved to unrecorded music with conventional Cambodian instruments. There is additionally singing done by the artists. It is performed on an indoor stage. The artists are extremely smooth and move gradually. The emphasis a great deal on head developments despite the fact that there is a slight tilt from side to side. The artists are conveying a cup. They wear ensembles with headpieces. The hands and wrist move and the emphasis is on the chest area on the grounds that the long skirts conceal the legs. This move appears as though it might represent something that has to do with the cup prop. Imperial Ballet of Cambodia. This move is moved in front of an audience and with unrecorded music and customary singing. The artists are extremely elegant and the ladies have both the male and female influence. There are artists out of sight sitting. The artists utilize their hands and don't travel without a doubt. The outfits are intricate and the headpieces are enormous. The outward appearances are unobtrusive and not sensational. The middle stays upstanding. The move is performed inside on a phase with lighting. This move may represent a romantic tale in light of the fact that there are both male and female jobs. Tahiti Group Dance Performance This move is performed on an outside stage with unrecorded music. The male artists wear grass skirts similarly as the female artists. The move is extremely quick and playful. The female artists move their hips while the male artists move their legs in a scissor movement. Like the Cambodian moves, the outward appearances are not sensational they are exceptionally unobtrusive. Male Tahitian Dance This is performed outside on grass to unrecorded music. The crowd isn't appeared in this video however it appears as though the crowd is exceptionally easygoing. The artists are shout and serenade with energy. The male artists wear wreaths around their arms and lower legs. They are in short grass skirts. The artists move rapidly utilizing their legs and arms. They travel as a gathering and do indistinguishable developments from a gathering. Fiji Dance This move is performed outside to unrecorded music and live singing. This move is about the Fiji predecessors. The artists wearing grass wreaths around their arms and grass skirts. The singing is exceptionally lovely and the artists are liquid in their developments. This is by all accounts a creation on the grounds that there are numerous artists. It appears to be an enormous service. There are various parts to this move and it goes from smooth and liquid to a section that is more warrior-like. The guys walk and convey props like they are in fight. In the fight scene, they have their face painted to make a greater impact of fight. The scene after the fight has the female artists who are wearing dresses. They move smoothly with the oar prop. It appears as though the male artists carry the solidarity to the move and the female artists bring the elegance. Maori-Dances of Life extract The artists give their own music utilizing their voices and slaps. This appears as though it is a warrior move in light of the fact that the male artists are extreme. They have painted countenances and their appearances are sensational. The move is tied in with startling the adversary and preparing for war. They are wearing undergarments and utilize a lance prop. They move outside before a crowd of people. The move itself has a ton of stepping and moving of the arms. New Zealand-Haka They are wearing military outfits in the city. It looks a great deal like the Maori move since they are reciting and utilizing their legs in a hunching down movement. They for the most part hit the dance floor with their chest area by moving their arms. It is emotional due to the reciting. They are respecting an individual from the military who has died.

Ethics Theories - Free Essay Example

Various ethical theories can be regarded as teleological in nature in that whatever is right or wrong is dependent on a certain action or outcome. On the other hand, some theories can be deontological in that the act of doing the right or the wrong thing is solely dependent on following the set rules and undertaking a specific activity. In my thought, regardless of the fact that teleological theories can be classified under relativist while deontological as absolutist, it is not often easy given the fact that ethics mostly involves uneasy mix up. As Kant argued, individuals have to act in accordance to the dictum that they would perceive as universal laws (Hill 44). I believe that the laws are absolutist in the sense that individuals can practice them in a logical manner prior to any kind of experience given the fact that their experience does not verify them.   Additionally, it is worth noting that the cost of every action is often irrelevant to whether the acts are wrong or right as I believe that often, immoral actions at times have unintentional moral consequences as evidenced in people acting bravely without having any form of assurance that cost may turn out to be admirable. By considering the character of humans, it is evident that there is not a single character that has good qualities without some immunity. For instance, despite the fact that one can act in a sympathetic manner, he/she is still capable of doing immoral acts. Thus, one can argue that good will is the only good thing that should be deemed as the righ t thing. In my opinion, the nature of morality is under deontological since it invents some rules that have to be followed. In essence, the rules are absolutist due to the fact that they do not recognize exception. For instance, when people rely on family planning techniques, they tend to ignore God’s purpose of getting intimate. Nevertheless, the act is good as it ensures one’s healthy by for instance preventing diseases and unwanted pregnancies.   In the same way, non-consequentialist is under deontological as it embraces some deontological consent. The fact that non-consequentialist   do not deny that consequences are morally significant and still believe that some factors are also important in morally assessing actions implies that the most rationally clear understanding of deontological denotes non- consequentialist thereby implying that deontological theories includes all the views of non-consequentialist.   Consequentialism on the other hand is very different from d eontological since deontological often derives the wrong or rightness of the conduct of individuals from the portrayed character as opposed to product of the conduct. I believe that regardless of the fact that both deontological and consequentialism are theories on morals and ethics, their main difference lies in the what they both perceive an action as being either right or wrong. According to Holland (19), in consequentialism, the moral value of an action is not determined by the nature of the action but rather the reference to the consequence while in deontology, actions can be right or wrong due to their nature. While both relativism and absolutism are central concepts in ethics, it is accurate to argue that they interrelate as opposed to existing independently of each other. This can be evidenced by the fact that the sanctity of human life is regarded as an absolute value in that its application is in practice relative to specific circumstances for instance self-defense and war. There is a noticeable problem in the application of absolutism and relativism in that extreme absolutism may create difficulties in ethical practices while extreme relativism may make it impossible to have ethical debates.  Ã‚   In regards to absolutism, I have no reason of presuming that deontology entails absolutism. In my view, absolutism is right by claiming that ethics are not supposed to be relative in that I believe that rationality is important for every individual seeking prosperous and endurance regardless of the era or culture. I strongly agree with people who believe that emotional moral decision and p rinciples are important elements of practicing moral living standards. As Clarke (108) affirms, in reference to ethical theory, relativism is linked to consequentialism while absolutism is linked to deontology. As Kant affirmed, freedom is the inner worth of the world where he affirmed that the value of freedom can be realized by its constant use (Wiley 559). The fact that consequentialist theories may seem incapable of justifying freedom ponders the question whether deontological theories are equipped better. I am sure that a teleological account of freedom in accordance with actual practices of determining freedom can help in solving the puzzle.   In my thoughts, the main difficulty presented by the freedom theory is that at cogent, it is not only too narrow bus also too extreme.   In the past, teleology was interpreted to denote the purpose as well as the vague concept of some final causes. Thus, considering the fact that determinism is a thesis regarding some causal history of events, when we perceive it on a teleological account of free will, it is evident that agency is not importantly a casual notion and thus there is no room for obvious ways where determinism is made relevant. T he concept of final cause according to Chrisley and Begeer (377) is what led to the opposition of teleology to determinism. Some theories can be classified under both teleological and absolutist. For instance, virtue ethics that specifies the virtues that human ought to acquire through not only habit but also education to enjoy a happier lifestyle can be deemed as either absolutist and teleological. In my judgment, the theory is teleological owing to the fact that it relates to the rationales and ends of the actions. Similarly, one can perceive these rationales as absolute in that possessing moral characters such as being sympathetic and honest is always good (Harris 365). I also tend to agree with virtue ethicists who argue that human values are prone to changes and cultures often hold very different virtues. For instance, as Harris (365) reveals, the issue of how as well as the extent by which virtues are comparative to   different historical, social and cultural contexts is very important in the sense that if virtues are tied for practices, the issue of the exact practices engaged by a specific indiv idual has to be sorted out. Different cultures and people engage in different practices in different times, a phenomenon that reveals that the practices of different people reflect their stories in different parts. From the above analysis, it is evident that the application of ethics is not only a matter of practicing ethical principles in different situations, rather it is important for individuals to always be open to any possibilities presented by different theories and thus the reason as to why we should not apply ethical theories blindly while relying on the projected outcome. I have understood that ethical theories often functions as tools in the discovery of ethical aspects of different situations. For instance, the application of consequentialism theory can be good in exploring the cost of a particular action. It is also evident that theories are capable of suggesting specific reasons and arguments that have an important role in ethical decisions.

On-Site Ready-Mix Plaster Comparison Essay - 1867 Words

11th Cross Lane, Prabhat Road, Sanjeevani Apartments, E-6, Pune - 411 004. INDIA Tel: (020) 2567-9001, (020) 2567-2824 Fax: (020) 2567-9000; M: 098220-23439 E-mail: koenigequip@vnl.net, p_ghumare@yahoo.co.in ; Website: www.uelzener-ums.de Ready-Mix Spray Plasters – Comparisons FAQ Ready-Mix Spray Plasters are a rapid, cost-effective alternative to traditional (manually mixed manually applied) plaster for finishing external internals walls and ceilings. They are formulated for machine application on fast-track quality building projects. They are supplied as â€Å"dry pre-mixed† to the correct consistency for spray application by Plaster Machines. Ready-Mix Spray plastering has been used in Europe, UK, Far-East for many years†¦show more content†¦Cement-based: They are used mainly for outdoors, generally for rendering. Cement based plasters can be used indoors for areas that are susceptible to damp and areas that require a greater thickness of cover. What Finishes are available in Ready-Mix Spray Plaster? Normally Ready-Mix Plasters are available in three finishes: Standard smooth Finish – After spray plastering Base Finish costs, the plaster is then manually smoothed over with large spatulas or butterfly trowels to give a smooth hard wearing finish Fine Textured – After spray plastering Base Finish costs, the spray may be left to give a â€Å"textured† finish. Course Textured – After spray plastering Base Finish costs, the spray may be troweled to give a â€Å"textured† finish. For the texture finishes a hard wearing, water resistant material is used which does not need final decoration; ideal for high traffic areas such as stairwells and corridors. What are the Ready-Mix Spray Plaster range? Normally 2 product ranges: Base Plaster: Filler and levelling compound for use over thin joint brick / block systems, uneven in-situ concrete and on refurbishment projects to fill cracks, holes and undulations to prepare surface for final decoration. Normally applied upto 5-10 mm (max. 20 mm) thick in one application. 1 to 2 coats are recommended with 12-24 hrs drying between applications. This is applied using Uelzener Ready-Mix PlasterShow MoreRelatedCivil Engineering10763 Words   |  44 Pagesmaintenance of buildings, dams, bridges, tunnels, highways etc. Properties of cement. 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Financial Instruments Disclosure and Presentation

Qestion: Discuss about the Financial Instruments for Disclosure and Presentation. Answer: Introduction Measurement can be defined as criteria for measurement of various elements in financial statement that are essential in the process of financial reporting. Measurement can also be defined as a process in which association of number is done with some elements of items or occurrence (Suppes, 1959). The calculation of quantifiable items for comparison and evaluation of the data in monetary terms is measurement. In order to understand the concept of measurement, the different methods for comparison and evolution of measurement must be considered. Measurement theory contains three major issues. The first one is representation which contains the extent to which any measured aspect provides a precise description of the material authenticity of the object in question (Charles, 2013). The second issue is uniqueness and it contains the extent to which the selected representation is the sole possible representation for the concerned object. The last issue is the issue of error. As the name suggests, error shows the difference between the same aspects over different points of time. Approaches of Measurement The concept of measurement is very broad in nature (Beaver, 1989). There can be many different interpretations of approaches when discussing about measurement. An analysis of the following approaches of measurement has been made in this report: historical cost, current cost, fair value, realizable value and value in use (ICAEW, 2006). In order to decide which one is the correct approach of measurement (Ijiri, 1975) for a given case, the cost effectiveness and the competency of the purpose should be viewed. In case of ambiguity, numerous secondary attributes should be taken into consideration. Examples of such secondary attributes include accuracy, reliability (ACS Distance Education, 2016), clarity, time frame and relevancy. Historical Cost As the name suggests, the historical cost of any asset or liability is the cost which was paid or is to be received in respect of the respective asset or liability. Any change in the market value of the said asset or liability is not considered (Ryan, 2001). The net is decided on the basis of the transaction that happens on the day the asset and liability are met. Example a company acquired some asset in 2010 for $1000. In 2013, the market value of that asset was $2000 and the company sold the asset in 2013 for $1500. As per the historical cost method, the profit of $500 has been made on such sale. The major principle behind this rule is that only that cost has to be considered which is being met; any cost which is not being dealt with is not relevant to the transaction. This method is very easy to calculate as the gains are not recorded until they are realized (Australian Accounting Standards Board, 2009). Even though this method is used in many accounting systems, it has some major drawbacks. The first one is that the historical cost method does not consider the present day market value of the asset. Hence, the real time gain or loss cannot be ascertained. The various opportunity costs and intangibles are not considered. So, there is no clarity and accuracy of the data and also the time factor is simply ignored. Current Cost Current cost is completely the opposite in comparison to historical cost. The problems faced due to use of obsolete data in historical cost method sowed the inception seeds of current cost approach. Current cost is also known as deprival value or value to the business (Ayers, Lefanowicz Robinson, 2000). The concept of value to the business holds that the gains should be recognized as and when they arise rather than when they are actually realized. Some assets do not have an origin value and hence the historical cost approach cannot be applied to them but such assets can be easily recognized through this approach. This approach measures the profits of the business to main the service potential or the operating capabilities. The major drawback of this approach comes when the replacement cost of a liability is to be ascertained. The costs of assets can still be ascertained from the market but until the liabilities are realized, the true value of such liabilities cannot be ascertained. Another drawback relates to the new and potential marketer entrants as the values put forward by them cannot be anticipated. Fair Value Fair value can be elucidated as the price that will be received when an asset is sold or the price that will be paid to meet the liability in an ordinary transaction between different market participator at the date of measurement in the present market conditions. When the price of an asset or liability cannot be determined on basis of historical and current cost, the fair value of such asset or liability is taken. Since this concept is based on measurement of market, the price is calculated under the presumption that the market participators will use this pricing taking into consideration the risk factor. So, the intention to hold the asset or sell the asset is not relevant in the fair value measurement approach. In short, fair value is a market based measurement and not an entity specific measurement. A chart depicting the various stages under Fair Value Measurement is presented in Chart 1. Controversy regarding Fair Value Measurement Fair value measurement gained acceptance as it overcomes the limitations of historical cost measurement approach (McConnell, 2010). As defined above, the fair value is the value at which an asset if purchased or sold between the parties to transaction. The key here is that this price is decided by the parties. Yes the definition states that such price is the price quoted in other ordinary transactions too. But there is no clear indication or demarcation on whether the chosen price is really the price in normal transactions. In other words, one may consider one set of figures and the other may consider a completely different of figures and so the fair value will be different in these cases. To accurately compute the fair value, a lot of factors are considered and the lack of even a single factor may result in completely different result. In other words, fair value is no longer fair (Chasan, 2008). The other point in this regard is that fair value measurement of an asset is impacted highly by the decisions and investments made by management (Moyer, 2008). Example, in order to calculate the cost of an asset, the expenses is adjusted. The decision taken on which expenses can be considered as fair will impact the fair value of the given asset. The biggest reason of such disparity in the usage of fair value is the ambiguity in the accounting standards that are presented for fair value measurement. The Australian Accounting Standards Board has issued (AASB) AASB 13 for fair value measurement (Landgate, 2013). The International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have issued common fair value measurement and disclosure requirements (FASB, 2011). These requirements are stated in IFRS 13. The IASB has issued certain guidelines to be followed in order to use the measurement techniques. These include that a single approach of measurement might not provide useful data for all the assets and liabilities. And in such cases that approach should be selected which provides the best set of information. Various disclosures (Australian Accounting Standards Board, 2004) are to be made for selecting any approach or valuation method. This is what regulates the proper application of measurement approaches (Australian Accounting Standards Board, 2013). AASB 13 provides certain criteria for the methods that determine the fair value of any asset and liability. In order to determine the said value, an imaginary future transaction is drawn up and various factors which could affect the transactions are also taken into consideration. A number of potential market participants and even potential entrants are also estimated for such calculation. Most importantly, the price of such transaction, keeping in mind the above points is also drawn up and that price acts as the fair value of the transaction of future. The other reasons include the lack of study curriculums which could inscribe the various aspects of fair value measurement (Singh, 2015). There is also a lack of the basic studies in universities regarding the fair value system. Further, the rules and guidelines for fair value measurement are quite complex. The easy and stable nature of historical cost accounting is usually preferred over this method. Lastly, the numbers of businesses where this approach can be applied are very less. Fair value approach of measurement is gaining popularity and also a lot of criticism. This approach has been blamed for the questionable practices that resulted in the Wall Street crash in 1929 and was nearly banned by United States Securities and Exchange Commission during 1930s to 1970s. Because of the financial crisis of 2008, the fair value approach again came under the fire. The actions of some bankers (Badertscher, B. A., Burks Easton, 2012) and management level personnel were the reason behind this escalation especially during depression stages of market. Those actions resulted in a major fall of prices of assets and people blamed this approach for the downfall. Political nature of Fair Value Measurement Fair value measurement approach is followed worldwide on the basis of certain standards set by the relevant authorities. The base of conceptual framework was to act as an equivalent to the constitution (Ramanna, 2008). It could have acted as a shield to some extent for the accounting standard process. It could have been free from interferences if more importance was diverted on the interests of the users. As in the case of a legal system, the accounting system was adopted as jurisdictional structure which is the first indication to the political nature of the standard setting process. This way, the standards could be easily influenced for the benefit of certain set of individuals or corporations rather than as a benefit to everyone equally. During the establishment of these codes, many critiques raised queries. The major point raised in this regard was the complexity faced by the user of the financial information (Laux Leuz, 2009). Further, it was said that the reports of finance should provide relevant and needful information for every user. But the contention given for this query by the authorities was that each user has its own need and that it was not possible to satisfy every persons need. And so certain potential creditors and investors were selected as the primary group of users and the standards were set as per their conditions. The very selection of potential creditors and investors is of political nature (Fogarty, Hussein Ketz, 1994). Realizable Value Realizable value is the net of the selling costs of assets and the settlement costs of liabilities. Broadly, the realizable value and the fair vale are similar apart from the fact that realizable value is measured at the net of the costs of realization. The net realizable value is an entity specific measurement approach and it covers the value that the entity is expected to realize on the sale of asset. For example, a company decides to calculate the materials at cost rather than the market value even though the market value is lower than the cost. The company will do so in the expectation that they could sell the final product at a price higher than the cost. Even though this is a very effective approach as the costs are calculated using the net value for every product but in this, lies its biggest drawback. A lot of information is needed for calculations under this approach. Also, this approach does somewhere make assumptions of the expected results of future decisions. Value in use Value in use can be described as the present value of the future cash flows which are expected to attain from some asset. In other words, it is the discounted value (applicable to any business) of the future cash flow an asset. In this approach there is always an anticipation of possible variations in the value and time of the future cash flows. Many factors can affect the future cash flow of an asset, for example, liquidity, market participants. In order to calculate the value of an asset under this approach firstly an estimate of future cash flows (both incoming and outgoing) are to be calculated and then the proper discount rate has to be applied to the expected cash flows of future. The very basis of this concept forms its biggest drawback. Everything is based on what happens in future and estimates in this regards are made. The process of estimation itself is unreliable as it is prone to fluctuations and variations. Also, there are numerous factors which cannot e foreseen and there is always the risk of partial disclosures. Aurizon Holdings Ltd. Aurizon Holdings Limited is an ASX (Australian Securities Exchange) listed company and is number 41 in the ASX 100. Aurizon is an Australian based rail freight operator. The company works in different areas like transportation of coal from the coal mines to the port for export markets; the network area provides entry to the operation and management of the Coal Rail Network of Central Queensland; hauling iron ore for export; and also works as a heavy haul freight operator. Numerous other projects are taken up by the company, for example, Staurt Intermodal Facility Project, Moorebank Intermodal Project. Aurizon was earlier owned by the Government of Queensland. Currently, it is the countrys largest rail freight company (Aurizon, 2016). The Annual Report 2016 of Aurizon Holdings Limited states clearly that the financial statements have been prepared under the Historical Cost convention but it has also been adjusted by revaluating the assets and liabilities at Fair Value. Taking a finer look at the annual report clarifies that the company uses Fair Value measurement approach. The cash, cash equivalents and non interest bearing financial assets and liabilities are all measured at the fair value and it calculates the cost of the asset due to their short maturity. But, when the question comes of the fair value of those financial instruments which are not traded in any active market, the cost is calculated by using valuation techniques. The reason behind the use of valuation techniques is to attain recognizable market data and not to rely simply on the entry specific estimates (historical cost). The assets and liabilities which are measured at the fair value on recurring basis include interest rate swaps; cross currency interest rate swaps; and forward foreign exchange contract. The company has measured the fair value of interest rate swaps by net present value method of contracted cash flows. For the same calculation of cross currency interest rate swaps, the company has used the net present value of contracted cash flows (Aurizon, 2016). The reasons for such uses have been given. At critically analyzing the use of fair value by different methods by Aurizon Holdings limited, it is clear that the methods are used by thoroughly analyzing the market. This also means that the statement of the discussion is true and that the very use of fair value is controversial. In this given company, the company has used different methods for fair value calculations. The company adopts the method most suited to its financial reports; it may or may not be the most appropriately applicable method for the company. The AASB 13 does define the inputs to valuation techniques on basis of the level but by constricting a market base or potential participants, these levels and inputs can be influenced. This does not in any way mean that Aurizon has done that. The validity on which is the correct method for fair value measurement cannot be clarified unless each and every decision taken by management is known or the factors behind such decisions is clear. Conclusion Looking at all the above points we can conclude that fair value system is widely accepted principle and is still gaining a lot of attention. Though there are a lot political issues and criticism revolving around the concept, yet it has it inherent benefits. It needs to be kept in mind that no system is problem free. Every aspect of life is covered with some or the other drawback and hence, each person has to choose which decision has to be made. After evaluating the different approaches, it is clear that fair value is the most practical approach. It is the responsibility of the individuals, businesses and industries to follow the spirit of the standards. References ACS Distance Education. (2016). Accounting ConventionsandStandards. Retrieved from https://www.acs.edu.au/info/business/management/accounting-standards.aspx Aurizon. (2016). Annual Report 2016. Retrieved from https://www.aurizon.com.au/~/media/aurizon/files/investors/documents%20and%20webcasts/2016/full%20year%20results/annual%20report%202016.ashx Aurizon. (2016). Why invest in Aurizon? Retrieved from https://www.aurizon.com.au/investors/overview Australian Accounting Standards Board. (2004). Financial Instruments: Disclosure and Presentation. Retrieved from https://www.aasb.gov.au/admin/file/content105/c9/aasb132_07-04.pdf Australian Accounting Standards Board. (2009). Financial Reporting in Hyperinflationary Economies. Retrieved from https://www.aasb.gov.au/admin/file/content105/c9/AASB129_07-04_COMPjun09_01-09.pdf Australian Accounting Standards Board. (2013). A Review of the IASBs Conceptual Framework for Financial Reporting. Retrieved from https://www.aasb.gov.au/admin/file/content105/c9/ITC29_07-13.pdf Ayers, B. C., Lefanowicz, C. E., Robinson, J. R. (2000). The financial statement effects of eliminating the pooling-of-interests method of acquisition accounting. Accounting Horizons, 14(1), 1-19. Badertscher, B. A., Burks, J. J., Easton, P. D. (2012). A Convenient Scapegoat: Fair Value Accounting by Commercial Banks during the Financial Crisis. Accounting Review, 87(1), 59-90. https://dx.doi.org/10.2308/accr-10166 Beaver, W. H. (1989). Financial Reporting: An Accounting Revolution. Englewood Cliffs, NJ: Prenctice Hall. Charles, R. B. (2013). A Critique of the Concept of Measurement in Financial Accounting. Retrieved from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2200860 Chasan, E. (2008). Is Fair Value Accounting Really Fair? Reuters. February 26 FASB. (2011). IASB and FASB Issue Common Fair Value Measurement and Disclosure Requirements. Retrieved from https://www.gasb.org/cs/ContentServer?c=FASBContent_Cpagename=FASB/FASBContent_C/NewsPagecid=1176158544944 Fogarty, T. J., Hussein, M. A., Ketz, J. E. (1994). Political aspects of financial accounting standard setting in the USA. Accounting, Auditing Accountability Journal, 7(4), 24-46. ICAEW. (2006). Measurement in financial reporting: information for better markets initiative. Retrieved from https://www.icaew.com/~/media/corporate/files/technical/financial%20reporting/information%20for%20better%20markets/ifbm/measurement%20in%20financial%20reporting.ashx Ijiri, Y. (1975). Theory of Accounting Measurement, Studies in Accounting Research # 10. Sarasota, FL: American Accounting Association. KPMG. (2013). Fair Value Measurement. Retrieved from https://www.kpmg.com/FR/fr/IssuesAndInsights/ArticlesPublications/Documents/Convergence-US-GAAP-IFRS-Fair-Value-Measurement-QuestionsandAnswers-112013.pdf Landgate. (2013). Government Asset Valuation Policy 7.101 Fair value measurement of property, plant and equipment. Retrieved from https://www0.landgate.wa.gov.au/docvault.nsf/web/PS_PI_PV_VSP/$file/INF_VGO_POLICY_Measurement_of_Asset_Values7_101.pdf Laux, C., Leuz, C. (2009). The crisis of fair-value accounting: making sense of the recent debate. Accounting, Organizations and Society, 34(6-7), 826-834. McConnell, P. (2010). Response to Fair Value Accounting, Financial Economics, and the Transformation of Reliability. Accounting and Business Research. Vol. 40, No. 3. Moyer, L. (2008). How Fair Is Fair-Value Accounting? Forbes. June 25. Ramanna, K. (2008). The implications of unverifiable fair-value accounting: evidence from the political economy of goodwill accounting. Journal of Accounting and Economics, 45(2-3), 253-281. Ryan, J. B. (2001). Measurement in financial accounting: critical support for historical cost (Doctor of Philosophy thesis, Department of Accounting and Finance, University of Wollongong). Retrieved from https://ro.uow.edu.au/cgi/viewcontent.cgi?article=2022context=theses Singh, J. P. (2015). Fair Value Accounting: A Practitioner's Perspective. IUP Journal of Accounting Research Audit Practices, 14(2), 53-65. Suppes, P. (1959) Measurement, empirical meaningfulness, and three-valued logic, in: C.W. Churchman and P. Ratoosh (Eds), pp. 129-43, Measurement: Definitions and Theories (New York: John Wiley and Sons, Inc.)

5 Essay Paragraph Samples to Help You Write Your Essay

5 Essay Paragraph Samples to Help You Write Your EssayIf you are required to write an essay, it is essential that you know what to expect from a paragraph essay sample. To avoid writing in a hurry, the best practice is to begin studying your sample straight away, and get some practice writing down the rough draft. The more time you spend learning the basic of essay writing, the better prepared you will be when the time comes to write your first piece.There are many examples of essay paragraph samples online, but a search for them on the Internet often results in a lot of junk. With the popularity of writing websites and blogs, most of these websites offer this kind of material free of charge. It is quite easy to get lost in the sea of information provided by so many different writers.In order to avoid this, you should make sure that the site you are using has been approved by the search engines. While you can get a lot of information from a free website, most of the samples offered b y paid sites contain errors and wrong information. For one thing, paid sites usually feature several samples, but when you search for a paragraph essay sample, you might get only a single example.Some of the best essay paragraph samples will be arranged in sections. For example, the sample may be divided into two parts, or three, and so on. A good example will include all of the main points, but will also include an introduction, and the conclusion.Some sample paragraphs will also be arranged in order of the topic. For example, a sample could be arranged according to the type of essay being written, such as an essay on English Literature, an essay on History, essay on Science, etc.Sometimes, the sample will be divided into short articles, such as an opinion column. This is a good option if you are short on ideas, or if you would rather focus on one aspect of the essay instead of trying to give it a variety of opinions.It is very important to learn how to use the available tools that are provided to help you with paragraph essay writing. The most important tool is a spell checker. You can use this tool on most any website, which means that you will find yourself checking it often and even writing and editing your own essays using it.Your final tip for writing essays is to ensure that you use the maximum number of grammar and spelling rules, and that you really know the rules inside and out. Once you understand the fundamentals of writing, you will have a better chance of success, as you will not be in the position of having to recall words you did not use, or misspell words that were used incorrectly.