Earning Management Essay Example | Topics and Well Written Essays - 750 words

Earning Management - Essay Example In addition, key defense in the financial management is full disclosure. This implies that if all the information available for positional analysis of a company is available and true, analysts are able to provide timely and effective advisory information for a company. However, when a company decides to provide fraudulent information to gain investors’ preference and stakeholders favors, the companies end up being overwhelmed with deceptive information and at last lose the very thing they have been fighting to win (Temte, 2005). To increase the quality of financial reporting and hence the credibility of the information contained therein, there must be some ethical consideration. This implies that it is unethical for any company to intentionally and inappropriately conceal information that would change the financial image of a company.   Further, honesty has always been considered the best policy, especially in business. Companies that undertake earning management are doing nothing less than dishonesty. The use of deferring maintenance to post positive image does not mean that the deferred activities are not to be undertaken. What happens is that the deferred activities will I the long run cost the company a fortune (Vataliya, 2009). And since the company made investors and analysts believe that it is doing well financially through fraudulent data, then the company loses all that it has sought to save. The investors and stakeholders, therefore, feel deceived and that a company they have depended on has been dishonest.

Online education Essay Example for Free

Online education Essay The shift from a traditional classroom setting to online education has both been hard and easy. The transition has been easy because the internet and other on line websites are not new for the generation of today thus there is really not much adjusting that is needed to be done in order to be familiar with this tool. There has been sufficient guidance extended by the schools which makes the transition easy and there are approachable staffs that are ready to answer any queries about the new system. The change also allowed the students to manage their time better because they are now less time constraints since there is no requirement to attend classes personally. (Clark, Kim. Online Education Offers Access and Accessibility. Retrieved from website http://www. usnews. com/articles/education/online-education/2009/04/02/online-education-offers-access-and-affordability. html. Everything is being done through the computer. The transition was hard at first because of the adjustment in a new learning environment. There are no more fixed school schedules to attend to thus there is a need to discipline students regarding their task to finish school work. The two systems can co-exist because the choice of one would not really result to the elimination of the other. If a student would chose to avail of attending some regular class and also of taking some online education subjects, this would work for the advantage of the student. The reason for this is that the student is given the option to manage his or her time properly and chose what subjects he or she thinks is better to be completed within the school grounds for reasons of the use of the library or counseling from the professor.In this way, the student would be able to maximize both his and her time and potential in a subject that truly interests him or her. Reference: Clark, Kim. April 2, 2009. U. S. News. Online Education Offers Access and Accessibility. Retrieved on May 7, 2009 from website http://www. usnews. com/articles/education/online-education/2009/04/02/online-education-offers-access-and-affordability. html.

Chemical and Biological Weaponry :: Biological Warfare Nuclear Weapons Ethics Essays

Chemical and Biological Weaponry Introduction: A Modern Day Trojan Horse Although the envelope resembled a letter from a fourth grade student, the contents addressed to Senator Tom Daschle were life threatening. Laced within the envelope was a form of the bacteria known as Bacillus Anthracis, bacteria more commonly known as anthrax. When exposed to humans, an anthrax infection leads to the release of toxins, which if not properly treated are fatal (cnn.com). Around the same time of Senator Daschle’s threat, other cases of anthrax exposure were publicized. Just like that, chemical and biological weaponry worry the minds of the public. Some call such weapons â€Å"the poor man’s atomic bomb† – its construction cheaper and effects potentially as far-reaching and devastating. The ability to manufacture chemical or biological threats is relatively much easier and its availability more widespread that nuclear weapons. Because of this, many believe any future terrorist attacks might be done with biological weapons similar to anthrax. Though seemingly a new threat, similar weaponry has been the subject of debate for decades. This paper discusses the subject of many of those debates, the ethical implications of its use and development. To clarify, â€Å"biological warfare is the intentional use of disease-causing microorganisms or other entities that can replicate themselves (e.g., viruses, infectious nucleic acids and prions) against humans, animals or plants for hostile purposes† (Adam Rotfeld, SIPRI Fact Sheet, page 1). Furthermore, â€Å"it may also involve the use of toxins: poisonous substances produced by living organisms†¦plants†¦and animals. If they are utilized for warfare purpose, the synthetically manufactured counterparts of these toxins are biological weapons† (Rotfeld 1). Delivery of such substances can be as easy as sending it via mail, as in the anthrax example, or as sophisticated as mounting a chemical warhead onto a missile. Other possible means of delivery include introducing a substance to a water supply or through air dispersal in the form of gas. This paper will use the terms â€Å"biological weapons† and â€Å"chemical weapons† interchangeably. A Brief History of Use As far back as the 6th century BC, warring nations have been involved with the use of biological weaponry (Henry Hardy, Biological Weapons FAQ). Despite its long history, it is perhaps best to look at more recent events. With the better understanding of disease in the 20th century, various forms of chemical and biological weaponry emerged. During World War I, poisonous gases were used (Nicholas Fotion, Military Ethics, page 73) in addition to anthrax applications by German operatives (Rotfeld, 2).

The Rocking Horse Winner

Using the literary theory of formalism, I analyzed four textual elements of D. H. Lawrence’s The Rocking Horse. The four textual elements I analyzed included protagonist, antagonist, conflict, and setting. There are two major conflicts in this story: an external conflict, which involves the family’s financial state, and an internal conflict, which involves Paul’s desire to please his mother. The external conflict is stated repeatedly in the story: â€Å"There is not enough money†. The family lives in a state of constant anxiety over lack of funds. The parents live a lifestyle that is above their means: their expenses are more than their income. Paul, the main character, learns through the example of his mother that money will solve the family’s problems. Paul ultimately sacrifices himself in the pursuit of bringing money into the household. Paul is the most important character in the story and could be considered the hero of the text. The story revolves around Paul and his quest to solve his family’s money problems in order to gain his mother’s love. Therefore, Paul is the protagonist of The Rocking Horse. The character who directly opposes Paul is Hester, Paul’s mother. Hester causes Paul to believe that the family is threatened by poverty. Furthermore, when Paul brings income into the household with his winning predictions, Hester spends the money. The Rocking Horse is set in in an upper middle class home in London, England. The house can be considered upper-middle class because Lawrence described the house as both pleasant and run by servants. Further to this, the nursery within the home is described as ‘full of toys’. The author implies that the story takes place near or around London, England through the naming of various London-area horse tracks. Therefore analyzing these four textural elements using the literary theory of formalism, the reader can have a better understanding how these were used in the story.

Mary Shelley’s Frankenstein Essay

Mary Shelley’s Frankenstein tells the story of Victor’s ambition to successfully create a life through the use of science. In the present times, this is closely known as genetic engineering or cloning, wherein a scientist or a doctor dabbles in the works of creating a new life or transforming a life through science and technology. Shelley shows in her work that Victor had successfully created a being, however it stunned him, not in amazement but in hatred and fear of the misshapen creature he has created. The creature that Victor created was adultlike like in its physique but childlike in its mind. Its innocence became its downfall as it slowly learned, the hard way, that it is not a normal human being but a reject of the society because of its appearance. This led to its violent rampage destroying the things that it desires, belongingness in the society, and created an even more fearsome aura that caused people, even its creator, a deeper terror and horror in its existence. This shows that such inventions and discoveries does not necessarily mean success in the world of science as such creatures do not play a significant role in making the lives of people better. This indicates that science and technology has a great power in playing with fate and lives that people tend to question its ethics, morals and values. Shelley successfully presents in her work that science has to consider certain ethics and morals with its inventions, thinking about the purpose and result of the work in the world of humans. Ethics and morals are the basis of how humans live and think. The society strongly against inventions such as cloning and genetic engineering because of these values. Although the value life is a strong motive for dabbling into the arts of creating or transforming human life, the society thinks immoral of such actions because it makes the creator play with life, which in a religious or ethical sense, humans cannot play with. Shelley’s Frankenstein shows that playing with fate and life has its consequences. Something that is created from the pieces of humanity cannot be entirely human on its own. Rejection is always present in society, and it cannot be blamed on the people when a creature, as misshapen as Frankenstein roams the streets without full knowledge of what life is. The lesson the Shelley leaves her readers is the importance of considering how knowledge is to be used for humanity and to improve human life. Another impacting thought that Shelley leaves is the significance of proper teaching of the masters to their students. When Victor showed an uncanny interest in modern science, his teachers dismissed his curiousity without explaining to him why such fascination is dangerous and not worth paying attention to. Victor turned to modern science because of the limitations of alchemy. He combined his knowledge of aggripa, alchemy and the modern science to turn create a new life that he later rejected and loathed. Both the educators and the students have a responsibility in what they do and the results of their actions. Before any scientific invention and discovery is pursued, ethical considerations, moral responsibility and purpose is to be weighed. Educators and students should look at their works with purpose and not just because they wanted to create something new. They have to consider the results of such actions, and if it will result to something that is not beneficial for human life and will endanger the morals and values of the society, then it should be discouraged. Science and technology is something that is to be used to improve human life not destroy it.

Comparison Military to Civilian Life Essays

Comparison Military to Civilian Life Essays Comparison Military to Civilian Life Essay Comparison Military to Civilian Life Essay Life People often wish for a better life then what theyve had. Striving for a better life helps sets goals and sparks motivation. Vive Joined a college to have a better life then what I was raised In, but Vive also Joined the military for the same reason. Now all there Is to do Is find a way to Incorporate the two and try and make them work. Having a degree In the military world will make advancing easier and give a sense of arsenal achievement, while having a degree in the civilian world will open up more job opportunities and provide financial security for living an independent life. The world we live in today is very technological. The paper is replaced by the computer screen and the pen is being replaced by the keyboard. The military is putting a lot of its information out on the web, in fact the standardized testing to get into the military is taken on a computer and advancement study material can only be ordered off the web on official military sites. Luckily, colleges are being offered online to help reach out to people that wouldnt have had the chance otherwise. The two are really coming together and Increasing the chance for advancement. The more rank gained, the more college credits earned get and vice versa. My generation growing up In this new era of technology Is really putting me ahead of all the changes to internet reliability. Now, Ive always had the long-term goal of getting a degree. How can a person have a truly positive attitude if they arent personally satisfied? Knowing that Im lowly achieving my goal is giving the motivation to keep on moving forward and sparking my curiosity to learn. I find myself planning my week better to fit the needs of achieving my goal. Its giving me the strength to realize and break bad habits. Having this hunger to learn will make me a better military member and civilian, especially if I want to pursue a Job in criminal Justice. We all know that money is a big part on how life works now days. Financial security Is a big mind easer. In fact according to an article on reemergence. Mom a gig school graduate makes on an average $30,000 annually to the comparison of a college graduate with bachelors degree making on average $52,200 a year. Thats almost double the salary. With more money the possibilities to enjoy life and plan for disaster are easier. A person might be able to give their kid what they want for Christmas without having to make a sacrifice or afford to purchase a car for their daughters sixteenth birthda y. Now more Job opportunities become available with a college degree and the possibility for unemployment decreases. I wouldnt be able to obtain my goal of ongoing the Federal Bureau of Investigation without a degree and I believe thats the case with most kids wanting to grow up and become successful. According to a study conducted by the U. S. Department of Labor, The unemployment rate for those with a college degree was 1. 8 percent As educational levels decreased, unemployment rates Increased 3. 0 percent for those with Some college or associate degree, 4. 0 percent for those with high school diplomas, and 7. 1 percent for those who did not finish high school. Knowing the statistics is a reminder to drive myself everyday and De ready Tort change Walt ten generalness Tanat lay anew Decease my plan malign change any day but Ill Just drive down a different path to get to the same goal. So much good comes out of attending college. Im more focused on whats ahead and determined to better myself. The drive to better myself will help me succeed and overcome any challenge heading my way. Financially someone is better off, held to a higher standard in the military and in the civilian world, more Job opportunities and its personally satisfying to know all the hard work will pay off for a better future.

Esl And Reading Theories Midterm Essays - Language Education

Esl And Reading Theories Midterm Essays - Language Education Esl And Reading Theories Midterm Mid-Term/Spring 1998 This Termpaper was for an Educational Class for the Teaching Credential Program. The questions listed below describe various theories and questions related to ESL and reading. Hope you find this paper useful. I got an 'A' for this termpaper Bibliography : Author - Ruddell Reading in Secondary Education 1. Krashen's theory of comprehensible input states: We learn a second language containing linguistic structures that are just beyond the structures we already know. (Ruddell, Page 341). According to Krashen, Comprehensible input is symbolized by the following formulated statement: i (input + 1). This means that comprehensible input is just beyond our current level of competence in which we can construct new meanings. Thus, we can construct new meanings with what we already know about language, world knowledge, contextual information, and extralingual information. Krashen also states that we Acquire new structures in a second language not by focusing on the structures themselves, but by understanding the meaning of a communication containing those new structures. (Ruddell, Page 341). Language acquisition environment and language learning environment differ by theory. According to Krashen, Acquisition of a language occurs as a subconscious process as we encounter and use a second language for some communicative purpose. (Ruddell, Page 340). Krashen also states that Conscious learning of a language occurs as we study formally the grammar, structure, and lexicon of a language. (Ruddell, Page 340). Hence, Krashen views acquisition to be the main reason for second-language development. The optimal conditions needed for L2 acquisition, according to Krashen, can be stated as People acquire second languages when they obtain comprehensible input and when their affective filters are low enough to allow the input in. Furthermore, second l language acquisition will occur in classes taught in the second language if the student can understand what is going on in the class; that is, when input is comprehensible. (Ruddell, Page 342). What are two strategies that I can use in my classroom so that language-related problems are not as likely to interfere with the academic aspirations of language minority students? a. I plan on teaching history! Therefore, one strategy I could use is Co-operative learning! Students who have language-related problems can work with other students on projects that I will give in class. These groups can assist those who have language-related problems by working as a team to solve the projects I give them. b. I can also write words from the text that I feel are important to know. For instance, most history books in high school have words that are in bold print. If some of these words are difficult (i.e. - Tyranny, Totalitarian, Anarchy, ect.), I would write these words on the board and introduce those words to the students. I would give the meaning of those words on the board and give examples that correspond to those words. I can even ask them to use these words in sentences if need be! 2. The assumption that language minority students have become English proficient when they have acquired relatively fluent and peer-appropriate face-to-face communicative skills is a misconception. Why? According to Cummins, he estimates that ESL students acquire age-appropriate conversational proficiency (BIC) in about two years, while academic proficiency (CALP) requires 5 to 7 years. (Ruddell, Page 342). Thus, he warns, to Refrain from assuming that second language students' proficiency in conversational English is a true measure of their proficiency in science, or social studies, or mathematics. (Ruddell, Page 342). Cummins also argues that schools placed ESL students in Special Education classes through inappropriate testing practices based on faulty assumptions about a students ability to speak English. Just because an ESL student can speak English fluently doesn't mean that he/she is literate in their understanding of the English language. For example, if I understood Spanish fluently, people would assume that I could get an 'A' in my Spanish classes. Even if I could speak this language easily doesn't mean that I could read or write in that language. Take for another example: illiterate people. That are lots of people in the United States who can speak English easily. But when it comes to reading or writing, they fail. I had one lady ask me if a rubber mat fabric had adhesive on the back side.