Female European Historical Figures 1500 - 1945

The Effects of Hormones and Behavior on Gender Identity

The effects of hormones and behavior on gender identity PSY 340 February 14, 2010 The effects of hormones and behavior on gender identity The formation of gender identity is not completely understood as it is much more complex than just getting a sperm and egg cell to join; an XX or an XY genotype is only the first part in gender identity. There are many biological, psychological and sociological factors involved. The biological includes chromosomes, gonads, prenatal hormones, internal accessory organs, external genital appearance. The psychological includes assigned gender role and gender identity. The sociological could come from family, mass media and society (Kenyon, PhD, 2006). Sammons (2007) states that biological psychology†¦show more content†¦Sammons (2007) states that â€Å"In early intrauterine development male and female external genitalia (visible sex organs) are identical† and exposure to dihydrotestosterone the male genitalia will develop and its absence female genitalia will. Society then tells the child how he should act. Brenbaum (1999) â€Å"has shown clear differences in activ ities and job interests between adolescent boys and girls. But gender role behaviours[sic] may be influenced by the media.† Male adolescent gender role activities according to Berenbaum (1999) include working with engines and electronics, playing or liking football, hunting, washing or waxing the car, playing sports, fishing, and basketball. Female adolescent gender role activities such as thinking about becoming a secretary, needlepoint, going to slumber parties, collecting dolls, trying out for cheerleading, playing dress-up, and playing with make-up. These activities are not programmed into males and females at conception but by the society and the mass media. Parents tell boys to be tough and brave, not to cry or play with dolls; girls are told to be gentle and lady-like, not to play with trucks or play rough sports. Hollywood also perpetuates this idea but making movies with helpless women and tough guys though there are some cross-over changes but they show the men and w omen negatively accepted by their peers. Looking over these two ideas of nature versus nurture orShow MoreRelatedGender Identity Paper Psy 340816 Words   |  4 PagesGender Identity Gender is defined as being male or female as defined by roles, social status, and attitude. The perception of oneself and what characterizes gender identity. Included in gender identity is hormone and behavior interaction, along with the examination of psychological, biological, and environmental influences on sexual separation. Interaction between hormones and behavior has shown to be linked to higher aggression and hostility. The aggression found relates to sexual maturationRead MoreGender Identity1341 Words   |  6 PagesGender Identity Autumn Messina PSY/340 January 24, 2011 Melynda Marchi Gender Identity The development of our gender identity is influenced by both the biological nature of a person and society, but the biology is the foundation of our gender identity. In the following paragraphs I will be discussing the interaction between hormones and behavior, and how these interactions affect the determination of gender identity, the roles of biological factors nature and environmentalRead MoreGender And Nature Vs. Nurture994 Words   |  4 PagesGender reveal day. A blue middle is exposed by the slice of a cake. Dad perches on a ladder and lathers the nursery with the same sky-blue paint, Mom standing in the middle, rubbing her belly, â€Å"He’ll play football just like you, our little man.† So when the little man grows into a big one, will he play football because of the sports mobile turning above his crib, or because something in himself innately gravitates toward masculine activities? The mechanisms of what creates someone’s gender identityRead More Male and female gender constructs Essay1624 Words   |  7 PagesOur cultural beliefs dictate that there are only two biological sexes corresponding to two genders (Newman, 2001). The male and female constructs often carry with them misconceptions and stereotypes, such as the belief that gender and sex are synonymous or that gender assigned at birth indicates a specific preference for toys, interest, clothes, and eventual erotic attraction (Newman, 2001). Males are expected to exhibit masculine personality traits and be attracted to women while females are expectedRead MoreGender Identity1270 Words   |  6 PagesGender Identity Introduction This paper will discuss issues dealing with the roles of biological factors, (nature), and environmental influences, (nurture), on sexual differentiation and gender identity. The author, Troy Stutsman, will evaluate and give a determination as to which has the greater influence on gender identity: nature or nurture. Also discussed will be the current arguments about sexual identity and how evidence from biopsychology which may help to resolve the argument. What isRead MoreGender And Gender Identity And Development1303 Words   |  6 Pagesthroughout the years. However, gender identity and development is something that has been both misunderstood and misconstrued by people for quite some time. The differences between â€Å"gender† and â€Å"sex† is quite vast. According to John Carl: Gender is defined as the personal traits and position in society connected with being male or female. For instance, wearing high heels is associated with the female gender, while wearing combat boots is associated with the male gender. Gender is different from sex becauseRead MoreNature or Nurture: the Case of the Boy Who Became a Girl1078 Words   |  5 PagesBrenda will have female behavior and believe he is a girl. From a physical point of view he will not develop secondary characteristics. Based on how hormones work by removing his testicles they denied him of his secondary characteristics. After puberty he would not have testicles to produce testosterone which would make him deficit of his secondary characteristics. 2. If Bruce was not subjected to gender reassignment surgery and raised as a boy, he would express the gender identity of a male. This isRead MoreNature vs Nurture: Genes vs Environment Essay1285 Words   |  6 Pagesfrom and are usually very identified with the particular gender that we happen to be a member of.† This quote by Andrew Cohen explains partially how gender identity develops, through the conditioning of our environments. The most influential factor of gender development, however, is still a very controversial issue. An analysis of the gender identification process reveals two main arguments in what factor most greatly contributes to gender development: biology differences (nature) or the environmentRead MoreGender, Gender And Gender Identity Essay1012 Words   |  5 Pages Gender Communication Prior to taking this class I would define gender as one being male or female. Females have particular roles, and males also have particular roles. When I think of females, I think of females being nurturing, loving, caring, and feminine. Males being masculine, athletic, strong, main provider, wearing a suit and tie, whereas females wear dresses, high heels, have long hair. Females seem to be higher maintenance than men. Now I can say gender and gender identity are very muchRead MoreTitle. Several Theories Have Arisen In Attempt To Explain1236 Words   |  5 Pagestheories have arisen in attempt to explain the development of gender roles. Sigmund Freud proposed one of the early theories of gender role development. Freud believed that gender role development was shaped early in childhood when children have intimate feelings for their parent of the other sex and resolve the conflict by identifying with the same-sex parent. While Freud may be correct that early childhood is a critical time period for gender role development, there is very little evidence for his theory

Alternative Dispute Resolution by ACAS

Question: Describe the purpose of Alternative Dispute Resolution (ADR) with references to services provided by ACAS? Answer: An introduction to Alternative Dispute Resolution The process of Alternative Dispute Resolution can be considered as a collection of the processes which can be used for the resolution of various conflicts and other disputes in a more private or casual manner. The entire process of Alternative Dispute Resolution attempts to give a possible substitute for the traditional courts for resolution of disputes (Broadbent, 2009). The resolution of processes includes different complaints and grievances. However, it should also be noted that even though the process of Alternative Dispute Resolution is friendlier process of resolving disputes it cannot replace the traditional practices of the court. There are a number of reasons for using the Alternative Dispute Resolution method instead of the court processes traditionally practiced. The foremost reason is that this method is far less expensive and easy as compared to the traditional court practice. The number of challenges and the number of formalities involved in the process of Alternative Dispute Resolution is far less and it also promotes the creativeness of individuals and look for even better and viable solutions to the disputes (Hayford, 2000). The Alternative Dispute Resolution process tries to keep away from the volatility which is generally attached to the decisions that is given by a number of decisions of the court as these courts have been following traditional ways to solve disputes that has been followed for a number of years. Also it must be noted that the process of Alternative Dispute resolution usually results in giving these parties improved outcomes and connections with the parties to the disputes so that t he parties are able to maintain a better relationship and morale in the workplace (Atlas, Huber and Trachte-Huber, 2000). In general, there are two types of Alternative Dispute Resolution processes. The first method includes the resolving of the disputes outside the formal judicial process. The second method for alternative dispute resolution is the attachment to the official judicial mechanisms. Some of the other methods available for dispute resolution include programs on mediation or the offices on ombudsman in the organizations. Irrespective of whether the methods are pending, the methods are more or less same having skill sets or sub-sets for negotiations (Briefing: Most GPs are also employers. The Advisory, Conciliation, and Arbitration ..., 1997). Alternative Dispute Resolutions also includes tribunals, processes of mediation, some formal tribunals and formal processes of mediation. The typical form of tribunals in ADR is arbitration where the decision can be either binding or advisory or may also be non-binding (Pareek, 2014). Another typical form is the presence of private judges who either sit alone or in panels or at jury trials. The typical form for mediation is the appointment of mediator or a mediation panel by the court. The Advisory, Conciliation and Arbitration Service The ACAS or the Advisory, Conciliation and Arbitration Service provide service for the alternative dispute resolutions for the people in the United Kingdom. This is a non departmental body that is under the powers of the Crown in United Kingdom. The main objective of this Alternative Dispute Resolution body is to make improvements in the organization and also the work culture. The service further aims to promote and facilitate stronger and more supportive performances in the field of industrial relations (Clark, 2001). The service of Advisory, Conciliation and Arbitration can be done with a number of different mediums and these include the processes of arbitration or mediation or conciliation. It must be noted that the service is most known for the dispute resolving process of conciliation. This process of conciliation includes the resolution of disputes for various groups of workers and employees with the employers. These employees are mostly represented by the trade unions. The ACAS is an independent organization that is also fair and usually it avoids taking any sides for any party and assists them to come to a probable solution for the resolution of dispute. Services of the ACAS The service commenced in 1896 when the government of United Kingdom decided to start a voluntary service for arbitration and conciliation. The duties of the service include the giving of free direction for the employers, unions having industrial and personal disputes. Previously, this service was named as Industrial Relations Services in 1960. Later in the year 1972 the name was modified to Conciliation and Advisory Service. Further, in the year 1976, the Advisory, Conciliation and Arbitration Service was transformed into a statutory body in accordance to the Employment Protection Act 1975. The main services of the ACAS are the promotion of the settlement of claims and the issuance of the employment tribunals. As mentioned earlier this service is more involved in the rendering of conciliation services to the parties. The services here are notified of the claims which are applied according to the services that are provided by the ACAS (Stuart and Martinez Lucio, 2008). The service also reports the various proposals that are to be settled, gives advice to the parties on such matters that is related to the procedures of the tribunals and gives encouragements on the different ways for solving the problems and also listening to the views of others. This process of resolving dispute through conciliation is generally more successful and it focuses on the mind of the parties and their pros and cons of the class. It is further helpful for the people who are not interested to be represented in the traditional court of law. It must also be noted that the discussions that has been conducted during this service is usually kept private and is also not referred for any hearing of the tribunals until the person for whom the communication is made has consented for the referral. After through the process of conciliation any argument is reached the terms and conditions of the settlement should be made formal by making a legal and binding agreement which involves all the records with regard to the terms for the settlement. The claims before and after are dealt with the appropriate services of ACAS. Advantages of ADR and ACAS The advantages of Alternative Dispute Resolution or ACAS are many. The increase in this form of dispute resolution is gradually on the increase and in the international level it has been integrated formally into the legal system. Some of the advantages of alternative dispute resolution have been listed below (Freeman, 1995). Firstly, ADR is more suitable for cases where there is more number of parties. Secondly, the process of ADR is more flexible as it is decided by the parties themselves. Thirdly, the cost is comparatively lower and less complex procedures are to be followed. Fourthly, parties can choose the third parties for negotiations. Fifthly, the solutions offered are generally based on the needs and requirements of the parties (Bevan, 1992). Further, the entire process is confidential and the agreements are durable. And finally, the process assists in preserving the disputes even after the resolution of disputes. Conclusion The Alternative Dispute Resolution permits the solving of disputes through a number of ways and primarily through conciliation, mediation and arbitration. All of these methods are preferred by the United Kingdom government and also the well known business organizations when compared with the traditional court processes. The ACAS provides such service that shows that this method of alternative dispute resolution is gradually becoming more and more popular and a huge number of people prefer this mode of dispute resolution (BLANCERO, DelCAMPO and MARRON, 2010). Nonetheless, it also needs to be noted that even though the methods of alternative dispute resolution is preferable, when disputes are not solved in this manner they have to be resolved in the traditional court of law. ii) The precedence of European Union Laws over Domestic UK laws Introduction The dominance of the European Union laws in the United Kingdom is based on the principle that the laws which are prepared by all the member states together in the European Union would be given preference when any such law conflict with the domestic laws of the country. Therefore, courts in United Kingdom should take into consideration the European Union laws instead of the national laws on the same subject. This principle had arisen from the European Court of Justice and this principle can be observed in a number of decisions of the court (Hartley, 2005). Legal decisions that support the laws of European Union Regarding the principle that the laws of the European Union should precede there has been court decisions that have supported this view. This principle has been very apparent since the case of Van Gend en Loos (Van Gend en Loos v Nederlandse Administratie der Belastingen, [1963]) in the year 1963. In this case the European Court of Justice had stated that the European Union is such a community that constitutes a fresh legal order in the international law. It is for the broader benefit of the entire European community that the countries have decided to restrict their sovereignty. Hence this legal order would protect the benefits of the European community. The doctrine of Supremacy does not have a fundamental base in the treaty of European Community and the European Court of Justice formed this legal order. The primary focus of the decision of this case relies on the terms of the direct application and effect. The European Court of Justice mentioned about the legal order since this Union was not any ordinary international organization. This community was considered to be more independent and was supposed to impact profu sely on the legal systems of the member states. The case of R v Secretary of State for Transport(R v Secretary of State for Transport, Ex p Factortame, [2001]) is an example in this regard. The House of Lords decided in the case that when the conditions are such that any act of the Parliament contradicts the European Union laws, it is the duty of the United Kingdom Judicial system to apply the European Union laws instead of the laws of United Kingdom. Lord Bridge had further clarified that this sort of a restriction on the sovereignty had been decided upon and accepted by the Parliament of the country. This restriction even though not inherited from the Treaty of Rome, in the European Communities Act 1972, it was established by the Parliamentary jurisprudence. In another case of Costa v Enel (Costa v Enel, [1964]), the European Court of Justice stated that when the laws of the member states conflicts with the laws of the European Union, the latter would prevail and any other consequent act that is unilateral will not prevail when it is contrary to the conceptual laws of the society. In this regard the treaty of Maastricht may also be mentioned. In accordance to this treaty, no European Union laws can prevent the creation of laws on different subjects that includes work conditions, the socio-political issues or environment. The only thing that needs to be kept in mind is that the laws made need to be well matched with the Treaty of Rome and be in the proper jurisdiction for consideration of the treaty (Konstadinidis, 1998). Another significant case may be mentioned in this regard. The case of Italian Minister of Finance v Simmenthal (Italian Minister of Finance v Simmenthal, [1978]), is a significant case where the European Court of Justice focused on the predominance of the European Union laws which tend to affect the past as well as the future enactments. In the given case the facts stated that a fee had been charged for health inspections when Simmenthal imported beef from the country of France to his own country Italy. This was according to a law in Italy. This law was however inconsistent with the laws given in the Treaty of European Community and other regulations passed in 1968. During the trial two vital points were raised. The primary point was that the law of Italy should prevail since it was passed after the community regulations have been passed. The second contention was that even though the law conflicted with the treaty obligations, it is not applicable as the law was applied by courts in Italy when it was considered unconstitutional by the Constitutional court in the country. Finally the courts in Italy had to comply with the community provisions and were restricted from applying the provisions which conflicted with the national laws. The controversies regarding the issue of European Union laws taking over the domestic laws of the member countries have come under scrutiny a number of times. It must be mentioned that United Kingdom is a member of the European Union and hence it is a requirement for the country to abide by the regulations of the European Union. Supremacy of the EU Laws Primarily these restrictions with regard to the domestic laws first came up with the implementation of the European Communities Act 1972 (Pearson of Rannoch, 2013) and the restriction was voluntarily accepted by all the member states of the European Union (Wiesbrock, 2010). This 1972 Act had mentioned the conditions that the court of United Kingdom has a certain duty while delivering judgment and that is to give more importance to the European Union laws and not the domestic laws of the country. The laws of the European Union consist of treaties, regulations and also directives. With regard to the regulations, these treaties and directives have dominance over the laws of the country that stands contradicting them. Further the laws also include that the member state will be not permitted to make any more domestic laws in that area for implementing the treaties or directives. Directives can be defined as that kind of goals which are which can be achieved in a particular span of time. In order to reach that goal the member states can make laws accordingly. The British government is allowed to enter into international treaties binding the country in accordance with the Royal Prerogative. Further, the country also has the doctrine of parliamentary sovereignty. According to this doctrine, no modification exists with regard to the rights of the British citizens or any individuals and such a thing cannot be carried out without the parliamentary consent. In order to change any such act the legislation of the Parliament may be required. Therefore, for the protection of the country from the breach of international rules or regulations it is a must that United Kingdom includes the international treaties and obligations win the national laws of the country. Conclusion The United Kingdom needs to override any such law that is contradicting to the European Union laws. The Parliament in Britain presently upholds that the laws of the European Union are ultimate (Wall, 1973). The rule of Dicey may be mentioned in this regard. Accordingly, the European Communities Act 1972 may be repealed at any time. For the theories the laws of the European Union is the one that is ultimate, but logically the internal laws of the country is the one that is ultimate. References Atlas, N., Huber, S. and Trachte-Huber, E. (2000).Alternative dispute resolution. Chicago, Ill.: Section of Litigation, ABA. Bevan, A. (1992).Alternative dispute resolution. London: Sweet Maxwell. BLANCERO, D., DelCAMPO, R. and MARRON, G. (2010). Just Tell Me! Making Alternative Dispute Resolution Systems Fair.Industrial Relations: A Journal of Economy and Society, 49(4), pp.524-543. Briefing: Most GPs are also employers. The Advisory, Conciliation, and Arbitration ... (1997).BMJ, 314(7086), pp.3a-3a. Broadbent, N. (2009). Alternative Dispute Resolution.Legal Information Management, 9(03), p.195. Clark, J. (2001). Employment Relations in Britain: 25 Years of the Advisory, Conciliation and Arbitration Service.Industrial Law Journal, 30(2), pp.252-253. Costa v Enel[1964]ECR p.585. Freeman, M. (1995).Alternative dispute resolution. New York: New York University Press. Hartley, T. (2005).The European Union and the Systematic Dismantling of the Common Law of Conflict of Laws.International Comparative Law Quarterly, 54(04). Hayford, S. (2000). Alternative dispute resolution.Business Horizons, 43(1), pp.2-4. Italian Minister of Finance v Simmenthal[1978]Case 106/77. Konstadinidis, S. (1998). Nationality Laws in the European Union. Edited by Bruno Nascimbene [London: Butterworths. 1996. xv + 771 pp. ISBN 88-14-06139-4. 80].International Comparative Law Quarterly, 47(01). Pareek, N. (2014). Enforceability of alternative dispute resolution clauses: position in UK, USA and India.International Journal of Private Law, 7(2), p.175. Pearson of Rannoch, M. (2013).A bill to repeal the European Communities Act 1972, and to make provision for the Secretary of State to repeal any enactment that has been a consequence of the European Communities Act 1972. London: Stationery Office. R v Secretary of State for Transport, Ex p Factortame[2001] NO. 7. Stuart, M. and Martinez Lucio, M. (2008). The New Benchmarking and Advisory State: The Role of the British Advisory, Conciliation and Arbitration Service in Facilitating Labour--Management Consultation in Public Sector Transformation.Journal of Industrial Relations, 50(5), pp.736-751. Van Gend en Loos v Nederlandse Administratie der Belastingen[1963]Case 26/62. Wall, E. (1973).European Communities act 1972. London: Butterworths. Ware, S. (2001).Alternative dispute resolution. St. Paul, Minn.: West Group. Wiesbrock, A. (2010).Legal migration to the European Union. Leiden: MartinusNijhoff Publishers.

Issues in Auditing and Professional Practice †Free Samples

Question: Discuss about the Issues in Auditing and Professional Practice. Answer: Description of three specific reasons for the high importance of auditor independence in Australia The financial statements use to give value-relevant information on the firms' equity, debt along with another market. The financial reports are usually the reflection of the financial performances of the business organization. Furthermore, this report represents the management of the business organization (Berk, DeMarzo, 2017). Auditing of the financial statements put additional values to the reports by giving a competent as well as independent verification of the validity of this representation. The word "independence" can be explained as the professional integrity of the person. In dependence needs avoidance of the situations that would intend to impede the objectivity or allow personal bias to influence the delicate decision. This lowers the risk of invalid information or in short information risk. Hence, the audit firms usually operate in an excessively competitive environment. There is important evidence that the audit firm is active competitor regarding audit practice as well as a competency for the undertaking audits. There is small or no noticeable evidence that the audit firms contest regarding independence. The threat relates to the audit independence are complicated (Besley, 2016). The auditor independence is thus one of the most important aspects of the organization that helps in improving the reliability of the organization. Several important reasons measure the importance of the auditors' independence. However, the three most imperative reasons that state that auditors independence is highly important for the organization in Australia. The auditors' independence is highly important; thus the auditors must be free from the customers' firm so that the opinion of the auditing firm will not be effected by any link between the client firm and the auditing firm (Brealey, Allen, Myers, 2006). The audit firms are anticipated to provide an unbiased as well as honest, professional judgment on the financial report to the shareholders of the clients' compan y. There are doubts, which are often stated in respect of the independence of the external auditors. It is important that the auditors are free from any obligation so that they can deliver an unbiased audit report, which can be entrusted by the shareholders and investors. The audit independence is important because, it support in providing unbiased financial reports of the company to the important stakeholders of the company such as the company's shareholders and investors, who need most the information of the financial statements to make their important financial decision (Britton, Waterston, 2013). The auditors independence supports the investors and the shareholders in getting unbiased critical information from the financial statement of the company, which help them in making important financial decisions. The importance of the independence is increasing because it supports in improving the reliability of the financial information provided by the company. The reliability of the financial information is the main factor of the Corporate Governance. It supports in improving the trust of the shareholders about the directors' stewardship to take important decision for the company (Christensen, Cottrell, Budd, 2016). The assurance given by the auditors is a main quality control on the reliable information. It helps in improving the credibility of the financial information of a company. The audit report by an independence auditors enhances the credibility of the company and help in appealing the investors. The unqualified report by the independent external auditors on the account must provide credibility as well as improve the appeal of the business firm to the investors of the company. Thus, this specific unqualified report must represent the perceptions of the independent experts who are not influenced by any types of personal interest for providing a favorable judgment (Clark, Baker, 2011). The lacking in independence possibly failed to complete professional needs to get adequate evidence to make a base of the audit opinion. The failure by the auditors to perform this challenges lead to reduce the credibility of the accountancy professionals. The lack of independence appears to mean that significant audit work possibility not done by the auditors as well as for this specific reason the shareholders do not get proper value for the auditing fees (Hargie, Tourish, 2009). Provision of the first outline of recommended changes their benefits and drawbacks In Australia the auditors independence is controlled by a combination of law provisions in the Corporation Act along with the professional standard: The Corporation Act Section 307C Divisions 3,4 along with 5 pf part 2M.4 of the Corporation Act Auditing Standard ASQC 1 Quality Control for the Firms, which perform audits plus reviews reports along with other financial information as well as other assurance involvement. Under the Corporation Act of Australia, an individual auditors or an audit firm or an audit company possibly appointed as the auditor of a business organization, company or registered scheme. In this matter, it must be seen that the auditors are the auditor of a registered company. The Australian audits standards are competent with the other standard provided by the various accounting standard board (Horngren, 2013). However, the Australian auditing can be improved by some regulatory changes, administrative changes, and for the ethical changes. The accounting law in Australia is competent with the best accounting practices of the world. However, to make it more prominent, the corporate laws amendment Act are suitable. Regulatory change The regulatory changes in this provision are also important for ensuring the independence audit within the business organization this essential amendment in the regulatory framework of the auditing standards help in improving the audit quality as well it ensure the auditor's independence. The Australian Auditing Standard Board provides essential rules for the auditing. Thus the provisions must be amended within the auditing standard the regulatory change has been most important that must be changed with the time being (Horngren, 2014). The regulatory changes help in improving the quality of the auditing, and the quality must be improved as the auditing is important for the business organization to improve the credibility of the audits. The regulatory changes are important for the improvement of the auditing as well as its support in improving the auditors' independence of the auditors. The regulatory body must improve the auditing standard to improve the laws of the auditing that sup port the auditing. Administrative change The administrative changes are also important, and these also play a vital role in improving the auditing standard of the country. The administrative changes support in improving the auditing task it enhances the auditing performance of the auditors' firms (Jones, 2013). Ethical change The professionals associated with the auditing functions needed to follow a range of auditing as well as professional standards in conducting auditing. The auditing standards include the basic principles plus necessary process with related guidance that will be implemented throughout the auditing and in the audit related services. The professional ethics declarations give the guidelines on the ethical issues plus detail the minute approved standards of professional, conducts by the members of the accounting profession. The Auditing and Assurance Standard Board of the Australian Accounting Research Foundation developed the auditing standard, and the standards are approved as well as issued by the National Councils of the two professional accountancy entities. The professional ethical standards that make the code of the professional conduct are established by National Council of the 2 professional accountancy entities (Libby, Libby, Short, 2012). The ethical issue must be managed by t he auditors to conduct the audit within the client company. The auditors must keep in mind that they have taken the important responsibility for auditing the firms that help in assessing the future perspective of the company. The information provided by the auditors are useful for making the important decision of the stakeholder of the enterprise. The auditor is responsible for investigating the financial reports of the companies. The auditing standards are developed by the auditing and assurance standard board, and accounting research foundation is useful in providing required guideline to the independent auditors to conduct the audit within the firm. The code of conduct is important for the auditors as it provides the requisite guidelines to the auditors to perform an auditing task of the undertaken business organization. Auditing and Assurance Standard Board of the Australian Accounting Research Foundation developed have to make few necessary amendments in the auditing standard a nd the ethical framework of the auditing for the auditors (Parrino, 2015). It has been recommended to the committee that the quality of the Australia's auditing and the professional ethical standard should be of highest quality. Moreover, it must be considered as one of the best standard and practices. The Australian Accounting Entities have invested significant professional time as well as effort in developing the auditing standards to expand to develop and implement at least equal or most exceeded the international standard. The accounting and the assurance standard board suggested it has been committed to a plan of harmonizing the auditing standard with the international auditing standard it has a paly vital role in the several international research project. Provision of the second outline of recommended changes their benefits and drawbacks An audit can be depicted as the process of collecting and assessing evidence to help the financial report being made by the management of an organization. The requirement for the Auditor independence is becoming an emerging question, and the issue is rising among the accounting professional. The auditors must be independent of the firm that use to be undertaken for the audit purpose (Powers, Needles, 2012). In this way, the audit decision cannot be influenced by the any of link between the auditors' firm and the undertaken firm that will be conducted auditing. The auditors are expected to provide an unbiased plus honest professional opinion on the financial statement to the shareholders. To support the impendence of the auditors the auditing and assurance board has to develop and implement some important rule in respect of the regulatory framework of the auditing task. The present laws in Australian Auditing and Assurance Board are not adequate for the ensuring the independence of t he auditors to perform auditing task within a company. Apart from the regulatory provision, the administrative provision is also important for the auditing profession (Rahman, 2015). The administrative changes are also important for the improvement of the auditing task in Australia. Thus it is recommended that the administrative changes should be brought within the auditing rules that support in improving the auditing quality as well as help in ensuring the auditor's independence will be secured during the process of the auditing tasks. Regulatory change The regulatory changes are important for the auditing task. Moreover, the Auditing and Assurance Standard Board support the auditors by providing necessary rules that support in improving the standard of the auditing. The regulatory framework of auditing or the related laws used in Australia are vulnerable to protect the independence of the auditors, and it may affect the auditing process and influence the auditing decision (Ricchiute, 2006). The laws are not adequate to provide quality audit that supports the auditing task within the organization. Hence the amendment in the regulatory framework is becoming essential to make sure that the auditing will be performed appropriately. Administrative change The administrative changes are also important for ensuring better quality audit task. The Australian Accounting Standard Board has prescribed some important rules that help in performing the administrative responsibilities and in proving an improved quality Audit to the clients. However, the laws of the Australian Accounting Standard Board and Auditing and Assurance Standard Board are not adequate in protecting the interest of the shareholders and the other stakeholder which are the important users of the financial statement of the company (Saxena, Srinivas, Rai, Rai, 2010). The auditors are responsible for reviewing the financial statement of the company and the auditors after reviewing provide a useful report that helps in making the important financial decision to the users of the financial reports. Ethical change The ethical changes are also required for the Australian accounting standard that provide the essential guidelines that provide effective, ethical changes. The ethics are one of the most important aspects of the business organizations' audit. The auditors must obey the audit ethics to conduct the auditing tax within the organization (Shim, Siegel, Shim, 2012). Provision of the third outline of recommended changes their benefits and drawbacks Regulatory change The regulatory changes that can be explained in this case clearly show the enhancement of the result which is being shown for the betterment of the structure and also the regulatory changes are providing a lot of benefits as considered in this study. The explanation clearly shows the changes in the consistency of the existing structure of the standards that are being used by showing the construction of the structure of the work. Therefore the structure of the work can be made by showing the enhancement o f the study showing the changes that are used for avoiding the misinterpretations over the auditors obligation (Waterston, 2006). The conformity with the ISAs and the best international practice can be easily shown by showing the conduct of the practices which are used for showing the conformity with the ISAs and the appropriate international practices can be depicted. The barrier considered in this case shows the auditing standards must be compiled by showing the enhancement of the programs and the changes that are depicted for showing the compliance costs. Administrative change For the betterment of the outcomes, the administrative changes are depicted to be consisting of the study programs in an appropriate way. The enhancement of the analysis can be depicted by showing the construction of the work which is being used for showing the control of the misinterpretations of the auditing rules and the regulations (Weil, 2017). These are constructed by showing the enhancement of the study and also the practices can be appropriately regulated by showing the enhancement of the work and also the consideration can be made by showing the appropriate changes in the framework of the structure. Ethical change The ethical changes enable in including the process of the structure which is defined to be structured by showing the enhancement of the work and also the construction of the work can be made in an appropriate way by showing the enhancement of the work. Therefore the ethical values that are considered which is being structured by showing the appropriate structure of the work. The construction can be appropriately constructed by showing the enhancement of the focus on the ethical values which are considered in this case (Welch, 2014). References Berk, J., DeMarzo, P. (2017).Corporate finance. Harlow, England: Pearson. Besley, S. (2016).Corporate finance. [Place of publication not identified]: Cengage Learning. Brealey, R., Allen, F., Myers, S. (2006).Corporate finance. Boston [u.a.]: McGraw-Hill/Irwin. Britton, A., Waterston, C. (2013).Financial accounting. Harlow: Financial Times Prentice Hall. Christensen, T., Cottrell, D., Budd, C. (2016).Advanced financial accounting. New York, NY: McGraw-Hill Education. Clark, R., Baker, D. (2011).Finance. Oxford: Oxford University Press. Hargie, O., Tourish, D. (2009).Auditing Organizational Communication. Hoboken: Taylor Francis. Horngren, C. (2013).Financial accounting. Frenchs Forest, N.S.W.: Pearson Australia Group. Horngren, C. (2014).Accounting. Toronto: Pearson Canada. Jones, M. (2013).Accounting. Chichester: Wiley. Libby, R., Libby, P., Short, D.(2012).Financial accounting. Hoboken: Taylor Francis. Parrino, R. (2015).Corporate Finance. Singapore: John Wiley Sons. Powers, M., Needles, B. (2012).Financial accounting. [Mason]: South-Western, Cengage Learning. Rahman, N. (2015).Corporate Finance. North Ryde: McGraw-Hill Australia. Ricchiute, D. (2006).Auditing. Mason, Ohio: South-Western/Thomson Learning. Saxena, R., Srinivas, K., Rai, U., Rai, S. (2010).Auditing. Mumbai [India]: Himalaya Pub. House. Shim, J., Siegel, J., Shim, J. (2012).Financial accounting. New York: McGraw-Hill. Waterston, C. (2006).Financial Accounting. Pearson Education UK. Weil, R. (2017).Financial accounting. [Place of publication not identified]: Cengage Learning. Welch, I. (2014).Corporate finance. Los Angeles: Ivo Welch.

Tupac Shakur free essay sample

There are few hip hop artists who have had such an immense impact on the music world as Outpace Shaker. The West Coast rapper was born in New York City, and would enter the music business through a guest spot on a Digital Underground track In 1991. From those collaborations, it was a short step to Interstice Records, where he would create another two solo albums before launching into fame and fortune with the group Thug Life. Shakers career would be defined by controversy, legal problems and escalating violence.He was In and out of prison the majority of his time In the spotlight for a variety of charges Including assault and sexual abuse. He also dealt with harsh public reaction to his lyrical content, particularly from the law enforcement community and parents concerned with his aggressive messages that his albums seemed to embody. Even as he achieved fantastic success on the charts, papas life seemed to enter a dangerous spiral that saw the rapper living out the scenarios he described in his songs. We will write a custom essay sample on Tupac Shakur or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page In 1994 while vaulting a recording studio In New York he was shot no less than five times during a robbery that would leave him shaken and lead him to channel his aggression into what would become the most lasting aspect of his legacy ; the East Coast / West Coast hip hop feud. Shaker became convinced that industry heavyweights Sean Puff Daddy Combs and The Notorious B. I. G. Were behind the attack which had put him in the hospital. Once the media was informed of the feud, it was blown up beyond all reason. This rivalry would culminate into one of the bloodiest explosions of rap-related violence in the history of the genre. On September, 13th 1996, OPAC left the MGM Grand in Lass Vegas in the company of Death Row Records owner Segue Knight. Their BMW was ambushed in a drive-by shooting that would fatally wound Shaker. He later died in hospital shortly after the attack. His death would shock fans around the world, and was made worse by the murder of rival, The Notorious B. I. G. , in a revenge killing only a few months later.Outpace Shakers label continued to release a number of albums after his death, sparking rumors that he might have faked the entire incident. While conspiracy theories thrive, in reality OPAC lives on only in the hearts of the millions of people who loved his music, as well as the news reports that narrated his short life and violent times. Work cited East Coast VS.. West Coast. Hip-Hop Homicide -? -? Crime Library on Truth. Com. N. P. , n. D. Web. 08 Par. 2013. Outpace OPAC Shaker Dies From Wounds Suffered In GunshotAttack On This Day. Breaking News for Black America IRS. N. P. , n. D. Web. 08 Par. 2013. Outpace Shaker By Laurence enter the music business through a guest spot on a Digital Underground track in problems and escalating violence. He was in and out of prison the majority of his time in the spotlight for a variety of charges including assault and sexual abuse. He papas life seemed to enter a dangerous spiral that saw the rapper living out the scenarios he described in his songs.

Term Limits In U.S. Government Essays - United States, Free Essays

Term Limits In U.S. Government Essays - United States, Free Essays Term Limits in U.S. Government Mark P. Petracca's idea that "government should be kept as near to the people as possible chiefly through frequent elections and rotation-in-office" is quite common in early republican thought and generally agreed upon by the America's revolutionary thinkers. Although the debate over limiting legislative terms dates back to the beginnings of political science, it was not until the 1990's that the doctrine began to be taken seriously when voters started to approve term limit initiatives (Sinclair 203). Petracca's statement captures a significant aspect of the democratic process- that every citizen retains the privilege to participate in the political system, yet his inclusion of "rotation-in-office" can both support and hinder such a privilege. This will be shown by discussing the views of America's founders, term limits legislation in Washington State, California, and Oklahoma, political mobilization of national groups, and the opinions of congressmen concerning the matter. Term limitation is not a strictly modern topic. Its roots date back to the creation of Republican thought and democratic theory of ancient Greece and Rome, and also aroused debates amongst the founding fathers of the United States (Sinclair 14). For the most part, the Antifederalists supported rotation-in-office because they feared its elimination, paired with the extensive powers given to Congress by the Constitution, would make the "federal rulers ...masters, not servants." On the other hand, the Federalists felt that the separation of powers in the federalist system served as a viable check on ambition and tyrannical government; therefore, rotation seemed unnecessary and was not mentioned in the Constitution (Peek 97). Melancton Smith, of New York, is considered the Antifederalist's most well-spoken and conscious supporter of rotation-in-office. In a speech given in June of 1788 which called for a constitutional amendment to solve the "evil" of the proposed Senate, Smith endorsed the point that rotation-in-office could be used as a check on the abuse of power and tyranny by proposing, rotation ...as the best possible mode of affecting a remedy. The amendment will not only have the tendency to defeat any plots, which may be formed against liberty and the authority of the state governments, but will be the best means to extinguish the factions which often prevail, and which are sometimes fatal in legislative bodies (Foley 23)." New York's "Brutus" also advocated rotation in the Senate, but he did so on grounds that more people would be given an opportunity to serve their government instead of a select few with lifetime membership. He felt that in addition to bringing a greater number of citizens forward to serve their country, it would force those who had served to return to their respective states and become more informed of the condition and politics of their constituencies (Foley 25). Both Smith and Brutus agreed that once an individual was elected to office his removal would be difficult, except in the rare occurrence that his outright misconduct would constitute grounds for dismissal. Sharing the Antifederalist doctrine of the dangers of permanent government, Brutus suggested that, "it would be wise to determine that a senator should not be eligible after he had served for the period assigned by the constitution for a certain number of years (Foley 26)." Although John Adams was a devout Federalist, he maintained that rotation, as well as frequent elections, would be necessary in order to keep government as near to the people as possible. Adams expressed these two beliefs in a speech given just before the American Revolution in which he proposed holding annual elections of representatives (Peek 101). He also compared men in a society with rotation-in-office to bubbles on the sea which "rise,...break, and to that sea return"; Adams later develops his thought by adding, "This will teach them the great political virtues of humility, patience, and moderation, without which every man in power becomes a ravenous beast of prey (Peek 102)." In response to the ideas of Melancton Smith, the strongest opposition from the Federalists came from Alexander Hamilton at the New York ratification convention. Hamilton, along with Roger Sherman and Robert Livingston, developed three strong arguments against implementing term limits in government: the people have a right to judge who they will and will not elect to public office, rotation reduces

Jazz music Assignment Example | Topics and Well Written Essays - 2750 words

Jazz music - Assignment Example It was attended by a huge audience consisting f mainly university students. I attended the concert to have a firs-hand experience and make personal observations n whatever I encountered. This paper presents a candid, critical and in-depth review of the concert. It does this by focusing on the performers, audience, venue and general performance. During the concert, the band played a series of tracks. These were very interesting jazz songs that have dominated the music scenes for decades. As a band, Paul Iquihua consists of a team of experts who are specialized in playing different instruments as they perform to thrill their audiences. Having taken my time to attend the concert, I got an opportunity to enjoy jazz songs which I have never seen being performed live on stage. Just like the rest of the audience, some of the songs were familiar to me. At the same time, there are others that I have never gotten a chance to attend a live concert and enjoy them being performed on stage. In the program was Faubourg Treeme. The melodious song was composed by the legendry John Cooper. It was played during the concert because of its popularity. While doing this, I observed that the musicians were quite organized and well coordinated. All the instruments were properly played to ensure that the vocalists and the instruments produce sweet melodies throughout the performance. According to my observation, the song was a right choice for the concert as it was used to create a good rapport between the artists and the audience. Everyone danced to the tunes because it was quite outstanding and remarkable. The song was quite hilarious because it was composed by a renowned American musician who has been attributed to the composition of great hits that have of course revolutionized the jazz industry (Szwed 71). In the list of performance was another song called Daahoud. It was composed by Clifford Brown, an American trumpet player who lived between

Maternal Obesity Research Paper Example | Topics and Well Written Essays - 1750 words

Maternal Obesity - Research Paper Example The health indicators were developed on the rationale that they related to several of the chronic disease states and the exercise of control over these indicators would lead to significant improvement of health to a high proportion of the population (Pivarnik, 2008). Obesity is considered to have reached epidemic proportions globally in the modern world. Along with growing rise of obesity in the general population, obesity during pregnancy is also on the rise. Obesity during pregnancy is now considered a common obstetric high-risk condition (Conway, 2011). Estimates suggest that one in four of women in the reproductive age group are obese in the USA (March of Dimes, 2010). This translates into one out of every five women being obese at the start of pregnancy highlighting the depth of the public health problem of maternal obesity (Kim et al, 2007). Significance of Maternal Obesity While in general the risk of obesity among the general population is heightened due to the life styles, t he risk of obesity during pregnancy is even more because of the erstwhile practices and beliefs of women during pregnancy. Earlier it was believed that maternal weight gain was useful in enhancing infant health and reducing perinatal mortality. However, evidence from studies now point to excess of weight gain during pregnancy is detrimental to the mother, enhanced risks during delivery, and undesirable birth outcomes. It has also been found that 40% to 50 % of women during pregnancy put on more weight than is recommended by the Institute of medicine. Risk factors for this unwanted weight gain during pregnancy include higher pre-pregnancy weight, primiparity, lower income, poor knowledge of weight gain recommendations, lower levels of physical activity, and enhanced food consumption (Herring et al, 2008). Evaluation of the prevalence of maternal obesity across the cross-section of the female population in the US shows that the women from the racial and ethnic minorities and low socio -economic status are more prone to maternal obesity than women from the majority population and higher socio-economic groupings (DHHS, 2007). There are several reasons as to why maternal obesity is more prevalent among racial and ethnic minorities and the low socio-economic groups in the community. False beliefs of greater weight gain being beneficial to both mother and child make them prone to excess of nutritional intake. The high cost of healthy foods like fruits, vegetables, and whole grain and easy availability of low cost fast foods results in women from the economically segments of society more likely to use low cost unhealthy fast foods as the source of their increased nutrition, leading to unwanted weight gain and obesity during pregnancy (Larson, Story & Nelson, 2009). Lack of or poor facilities for physical activity in the lower income communities, depression, fatigue, and the lack of motivation to maintain one’s health among the women with low socioeconomic status also contributes to the greater prevalence of maternal obesity in this segment of the population (APA, 2011). Consequences of Maternal Obesity Evaluation of the consequences of maternal obesity has to be viewed from the three perspectives of consequences to the mother,

Research Paper english 101 Essay Example | Topics and Well Written Essays - 1750 words

Research Paper english 101 - Essay Example To form a union, employees must first discuss the issues that are affecting them privately and in the process lobby for support from the employees. During the private sessions the steps and plan of union creation are developing. The evaluation of the necessary requirements for the union is also addressed in the private meeting in order to sensitize the workers on the possibility of success as well as the challenges that may be met during the whole process. Such analysis will help motivate the employees to join the union being developed. During the private meeting research is conducted on the available unions and there area of operation or coverage. Legal implication and financial implication of the new union must be addressed in order to develop the understanding of the new situation. After research and evaluation of the legal implications of the union, worker can establish an appropriate bargaining unit (ABU). The ABU will facilitate indication of interest. A union can be formed onl y if at least 30% of those interested to submit official documents such as authorization card to show willingness to join the organization (Bradburn 67). The role of this step is to develop necessary support for the legislation process. After the establishment of the Appropriate Bargaining Unit, the committee must be able to obtain certification from the National Labor Relation Board. The certification can only be issued after meeting the necessary requirements for the union to be formed. The certification process ensures that the former union is legal and can protect and address issues of workers’ rights. After the approval from the national legislation, the union must conduct elections to fill the offices and help in defining the role of the leaders. The appointment of the chairman or union organizer will help when negotiations between management and the union is carried out. The chairman of the union organizer will be the representative of the union during the negotiation process thus facilitates the development of harmony between the union and company management. Research questions The following are the research question for the research Are unions important? Do the unions have a future in the changing human resource market? Literature review Unions have been able to help in the fight for workers right over the years with utmost success. The fight for workers’ rights has been remarkably successful because of the involvement of unions and trade unions that facilitate negotiations and give rise to the power of employees. The employee’s ability to succeed in the demands was made possible by the actions of the trade unions. Over the years, these unions have been able to champion for the rights of employees by lobbying for improvement of the work ethics or change in the working conditions of the people. The success of unions in protecting the will of employees Some countries still have powerful trade unions due to the inability of the gover nment to effect the employment and safety laws developed. However, some countries have a better legal system which in turn eliminates the work of unions. America has the best legal framework that covers all the needs of the workers while ensuring that the employer cannot exploit the worker through the creation of a structured legal system. The ability to handle whole issues in employment makes the Unions irrelevant. The current setup ensures that the workers’ rights are protected by the government because laws have been developed that cover all

History Of The Uae Foreign Policy Politics Essay

History Of The Uae Foreign Policy Politics Essay Since its establishment in 1971, the United Arab Emirates implemented an objective foreign policy based several beliefs including the adoption of dialogue, appreciation of international conventions, commitment to the United Nations Charter , the non-interference of other countrys internal affairs, and the resolution of disputes by peaceful means. One of the core foundations the UAEs foreign policy has been building cooperation-based relations with all countries of the world. These relations have insured a substantial development assistance, which has increased the UAEs importance among recipient states. Most of this foreign aid (in excess of $15 billion) has been to various Arab and Muslim countries. UAE Foreign Policy The UAEs political leadership operates within a foreign policy framework which emphasizes diplomacy, negotiation and a willingness to help those less fortunate. The UAE is attentive of its commitment to its neighbors and the international community with regard to regional peace, stability and security. To achieve these goals, it has purposefully built bridges, partnerships and dialogue, and has emphasized moderation, tolerance and respect for all peoples and religions. Relying on these tools of engagement has allowed the Government to pursue effective, balanced and wide-ranging ties with the international community. One of the central features of the UAEs foreign policy has been the development of closer ties with its neighbors in the Arabian Peninsula through the six-member Gulf Cooperation Council (GCC). The UAE is also a member of the Arab League, the Arab Quartet, the Committee for the Arab Peace Initiative, the Organization of the Petroleum Exporting Countries (OPEC), the Organization of Arab Petroleum Exporting Countries (OAPEC), the Organization of the Islamic Conference (OIC), and many other regional, international and intergovernmental organizations, as well as, the United Nations (UN) and its affiliated bodies. UAEs Foreign Policy and its commitment to the security Arabian Gulf and Peninsula The UAE it continues to press for the preservation of Gulf waters as an open international trade zone and the Strait of Hormuz (a strait between the Sultanate of Oman and Iran) as an open maritime passageway. However, Irans continuing occupation of three UAE islands in the Gulf, Abu Musa and the Greater and Lesser Tunbs, is a source of instability in the region. Although historically governed by the rulers of the emirates of Sharjah and Ras al-Khaimah, they were forcibly occupied by Iran hours before the federation was formed on 2 December 1971. The UAE has consistently rejected the Iranian occupation, demanded the restoration of its full sovereignty and emphasized that all actions and measures taken by the occupying Iranian authorities are illegitimate, and are contrary to international law and to universal norms. Since 1971, Iran has been unwilling to seek a mutually agreeable solution. The UAE, in contrast, has called for a just settlement of this issue, either through direct nego tiation or by referral to the International Court of Justice to settle this dispute in accordance with the principles of the Charter of the United Nations and the provisions of international law. Further afield, in pursuit of regional security, the UAE participated in the GCC attempt to propose an initiative to resolve the ongoing political crisis in Yemen. In 2011, it played a pivotal role in the lead-up to the passing of UN Security Council Resolutions 1970 and 1973 dealing with Libya and within the Libya Contact Group and other forums. The UAE played a stabilizing role during the Bahrain crisis, providing police forces for a GCC-sanctioned plan to bring peace to the island nation and counseling the government and opposition forces to pursue a national strategy for dialogue. More recently, the UAE has condemned the conflict in Syria as heartbreaking pointing out that it exceeds all limits and humanitarian norms and noting with deep concern the escalating acts of violence perpetrated by the Syrian regime against its people, which have stripped the regime of its legitimacy. Moreover, since the Israeli-Hezbollah war of 2006, the UAE has sponsored the rebuilding of hospitals and schools in southern Lebanon. In 2001, it joined over 60 countries in Afghanistan in providing 1300 troops on the ground in a humanitarian, educational and security mission that continues today. Prior to this, the UAE participated in a peacekeeping mission in Kosovo in the 1990s. It is also among the largest contributors of international aid assistance to developing countries. As a small emerging regional and global player, it is clear that the UAE is dealing with challenges on many fronts and at different levels, largely in cooperation with a diversified group of friends and allies in the GCC, the Arab League, the Organization of the Islamic Conference, and the United Nations and its diverse organizations. UAE foreign policy also emphasizes the strong relationship and mutual interests the country has with the United States and other countries, including the United Kingdom, France and South Korea and, although not a member of NATO, the UAE has chosen to join the coalitions Istanbul Cooperation Initiative (ICI). Terrorism is one such global challenge. In this regard, the UAE continues to renew its firm condemnation of all acts of terrorism, illicit trafficking in drugs and arms, and organized crime and reaffirms its resolve to continue cooperating with international and multilateral efforts aimed at total elimination of these activities, which pose a direct threat to international peace and security. In pursuit of this goal, the UAE has announced the establishment of the Centre of Excellence for Countering Violent Extremism in collaboration with several friends and actors, which will begin its work in Abu Dhabi at the end of 2012. Overview of UAEs Foreign relations with the US. The UAEs strategic relationship with the United States dates back to the 1990 invasion of Kuwait. Subsequent to joining the military effort, the two countries signed an agreement in late 1992 allowing for US bases on Emirate soil.[50] July 25, 1994, a formal Defense Cooperation Agreement has been in place.[51] Ten years later, despite publicly opposing the US led war on Iraq, the UAE permitted a minimal amount of US forces to support the operation from the Al Dhafra air base, Jebel Ali, and naval facilities at Fujairah. Enhancing security relations, has been a US arms sale in March 2000 to the Emirates, valued at $8 billion and included over $2 billion worth of weapons, munitions, and services.[52] A nuclear deal was signed between the US and the UAE meant to supply nuclear technology, expertise and fuel. Despite international opposition to neighboring Irans nuclear developments, the US is confident of the UAEs compliance with the Nuclear Non-proliferation Treaty and the International Atomic Energy Agency safeguards to refrain from enriching uranium and extracting plutonium.[53] It firmly believes this agreement has the potential to usher in an era of responsible nuclear-energy development throughout the Middle East.Global Security.org, New U.S.-U.A.E. Deal Raises Eyebrows Amid Concern Over Irans Nuclear Program, January 16, 2009 [54] Commercially, the UAE is also the States largest export market in the Middle East constituting $11.6 billion in exports annually. In March 2005, the US opened negotiations on a free trade agreement and despite recent increasing depreciation of Gulf currencies, the UAE dirham remains pegged to the plunging dollar.[55] The two countries have also maintained close ties through an exchange of cultural and educational partnerships which include the Guggenheim Museum, and a number of American Universities opening campuses in the Emirates.[56] Development of the UAE Foreign policy from 1970 to 2012 The Emirates foreign policy has gone through a dynamic change in recent years. The change is apparently broad and indeed fundamental. It encompasses the very content as well as the style in which the UAE deals with external opportunities and challenges. The relatively small but oil-rich UAE is noticeably more assertive and active regionally and globally than it used to be during the first three decades of its establishment as a federal state on December 2, 1971. During the time of the late founding father and first president of the country, Shaikh Zayed Bin Sultan al Nahyan, UAE foreign policy was predominantly idealistic in its orientation and essentially Arab world-centred. The main drive at the time was limited to preserving the countrys sovereignty and newly-won independence. However, since 2004, a confident and ambitious UAE has been pursuing a more global and palpably a more realistic foreign policy. The dissertation uses a theoretical framework called the Dynamic Process Model, which asserts that the UAE essentially pursues a tripartite foreign policy, namely: identity, security and economy. The Arab world is needed for identity, the West for security and most recently Asia for the economy. However, in the current tripartite foreign policy, the economic leg looms large. Economic interests and not identity, not even security, are the new anchor in this mainly realistic approach to international politics. The growing emphasis on economic interests constitutes a fundamental shift away from the mostly idealistic and humanistic UAE foreign policy of the Shaikh Zayed era with its preoccupation with Arabness. The Arab world is still needed for the identity and affinity, but it is no longer the main focus of the UAEs current foreign policy. The US and the West also remain as indispensable, strategic allies. Yet their importance is increasingly reduced to serve as a security insurance. Asia, on the other hand, is the new centre of interest in the present UAE foreign policy. The UAE, like the rest of the world, is going East to discover China, the second biggest economy in the world, South Korea, the fourth biggest economy in Asia, and all the other Asian tigers. They are the new destinations for economic, energy and security diversification policy. The UAE foreign policy priorities are sensibly changing to accommodate the contemporary global and regional realities. However, external influences aside, the noticeable change in UAE foreign policy is mainly a reflection of the formal and the informal domestic sociopolitical structures of the present state. Unlike the old guardians of UAE foreign policy, the younger elites come strictly from the realist school with emphasis on economics and balance of power as the new anchor for UAE foreign policy today. They are ready to defend the countrys national interests frontally and decisively. They are not shy to pick up the fight when it is needed to defend the countrys vast global investments. Canadas refusal to give the UAE carriers landing rights is a case in point. Another sign of the more confident and assertive post-founding father UAE foreign policy is the UAEs adherence to the strict UN economic sanctions against a characteristically difficult neighbour like Iran. The message coming out of this freshly submitted master dissertation is that the mature and self-assured UAE should not be taken for granted and is no longer the state anyone messes with anymore. The world is well advised to take the UAE more seriously. Over the last five years, the UAEs diplomacy has witnessed a major shift towards relationships with new regions such as South America, Central America, Africa, Central Asia and the Pacific, where a number of embassies and consulates have been opened. Looking to the future, the UAE leadership is committed to ensuring that its foreign policy will continue to be characterized by prudence, support, conciliation and consensus, as well as cooperation with international institutions. At the same time, it is ready to contribute to the defense of the rights of the weak and vulnerable states.

Injustice in Tess of the DUrbervilles by Thomas Hardy Essay -- essays

"Life is not fair" is one of the most commonly used idioms in the world today. As recurrent as it is now, it has also been a quite common theme for contemplation throughout history. This unfairness is always blamed on someone or something, but often this blame is misplaced, which is unfair in itself. In Tess of the D'Urbervilles, Thomas Hardy depicts the injustice of life and the effects of mislaid blame through his use of imagery and diction. Hardy uses imagery throughout the novel in order to explicitly define the ways in which life is unjust. This injustice is first displayed at Prince?s death, then again at his burial. Hardy chooses specific words to enable the reader to see exactly what is happing. He describes the mail-cart to be ?speeding along?like an arrow.? He explains that the mail-cart had ?driven into her slow and unlighted equipage,? and now the horse?s ?life?s blood was spouting in a stream and falling with a hiss into the road.? (Hardy 22). The descriptive words, such as ?speeding,? ?arrow,? ?driven,? ?unlighted,? ?spouting,? and ?hiss? allow the reader?s senses to capture the enormity of the situation. This quote also helps the reader to envision the misery of the situation. Tess is only attempting to help her family by bringing the hives to market to draw some income them. Her desire to help her family backfires with Prince?s accidental death, as he was their only form of income. The desperation induced by Prince?s death is shown when Hardy explains that Mr. Durbeyfield worked harder than ever before in digging a grave for Prince. Hardy states that the young girls ?discharged their griefs in loud blares,? and that when Prince was ?tumbled in? the family gathered around the grave (Hardy 24). Hard... ...cept her. ?Unadvisable? gives the impression that Angel does not really care one way or another. All of this is unfair to Tess, as Alec?s decision to rape her was not her fault in any way. Also, Angel?s sexual history is more promiscuous than Tess?s, and yet he sees only her flaws. Hardy uses specific word choices and diction to thoroughly inform the reader of the injustice of Tess?s circumstances. In Thomas Hardy?s novel Tess of the d?Urbervilles, Hardy accurately exemplifies the injustice of life, along with the effects of misplaced blame through his use of diction and imagery. It is a well-known that life is not fair. It is also quite common that blame for this unfairness is pinned on the wrong subjects, an act which is unfair as well. Whether one is blaming himself, another or a superior power for said injustices, blame is not always given where it is due. Injustice in Tess of the D'Urbervilles by Thomas Hardy Essay -- essays "Life is not fair" is one of the most commonly used idioms in the world today. As recurrent as it is now, it has also been a quite common theme for contemplation throughout history. This unfairness is always blamed on someone or something, but often this blame is misplaced, which is unfair in itself. In Tess of the D'Urbervilles, Thomas Hardy depicts the injustice of life and the effects of mislaid blame through his use of imagery and diction. Hardy uses imagery throughout the novel in order to explicitly define the ways in which life is unjust. This injustice is first displayed at Prince?s death, then again at his burial. Hardy chooses specific words to enable the reader to see exactly what is happing. He describes the mail-cart to be ?speeding along?like an arrow.? He explains that the mail-cart had ?driven into her slow and unlighted equipage,? and now the horse?s ?life?s blood was spouting in a stream and falling with a hiss into the road.? (Hardy 22). The descriptive words, such as ?speeding,? ?arrow,? ?driven,? ?unlighted,? ?spouting,? and ?hiss? allow the reader?s senses to capture the enormity of the situation. This quote also helps the reader to envision the misery of the situation. Tess is only attempting to help her family by bringing the hives to market to draw some income them. Her desire to help her family backfires with Prince?s accidental death, as he was their only form of income. The desperation induced by Prince?s death is shown when Hardy explains that Mr. Durbeyfield worked harder than ever before in digging a grave for Prince. Hardy states that the young girls ?discharged their griefs in loud blares,? and that when Prince was ?tumbled in? the family gathered around the grave (Hardy 24). Hard... ...cept her. ?Unadvisable? gives the impression that Angel does not really care one way or another. All of this is unfair to Tess, as Alec?s decision to rape her was not her fault in any way. Also, Angel?s sexual history is more promiscuous than Tess?s, and yet he sees only her flaws. Hardy uses specific word choices and diction to thoroughly inform the reader of the injustice of Tess?s circumstances. In Thomas Hardy?s novel Tess of the d?Urbervilles, Hardy accurately exemplifies the injustice of life, along with the effects of misplaced blame through his use of diction and imagery. It is a well-known that life is not fair. It is also quite common that blame for this unfairness is pinned on the wrong subjects, an act which is unfair as well. Whether one is blaming himself, another or a superior power for said injustices, blame is not always given where it is due.

Convergence-towards-ifrs-in-malaysia-issues-challenges-and-opportunities Essay

In the year 2008 the then Malaysian Accounting Standard Board’s (MASB) chairman, Dato’ Zainal Abidin Putih, announced that Malaysia will be converging with International Accounting Standard Board (IASB)’s International Financial Reporting Standard (IFRS). From that point onwards many initiatives were lined up by MASB and the Malaysian Institute of Accountants (MIA) in order to educate, train and inform all the relevant stakeholders in tandem with fast approaching deadline to converge, which is for the earliest year-end financial reporting date, 31 December 2012. On 19 November 2011, MASB issued the third accounting framework to be applied in Malaysia and this new accounting framework that is IFRS-compliant is dubbed as Malaysian Financial Reporting Standards framework (MFRS). The issuance of MRFS is vital to show and prove the Malaysian commitment and also it becomes a solid guideline for all entities that are administered by Securities Commission of Malaysia and the convergence begin on or after 1 January 2012. Historically, Malaysian accounting standards have always closely followed the former International Accounting Standards (IAS) and the current IFRS. This is due to the colonisation effect on Malaysia, where Malaysia was a British colony up to the year 1957 and many of the accounting standards applied in the United Kingdom has always made its way to be adopted by the Malaysian standard setters authorities and regulators. As Mohammad Faiz Azmi stated in forums that the Malaysian story of convergence has been a ‘slow and steady’ approach and this phased-in approach even though slower is expected to put Malaysian entities in a better position as the problems and challenges faced by Malaysian companies are far much reduced compared to other countries that adopted the ‘big bang’ approach, for example the South Koreans, where the accounting standard setters and regulators in South Korea agreed on full adoption of IFRS (Nazatul Izma, 2009; Suh, 2011) ACCOUNTING FRAMEWORKS IN MALAYSIA Currently Malaysian entities are subject to three sets of accounting frameworks, the first accounting framework is the old Financial Reporting Standards framework (FRS), next is the Private Entity Reporting Standards framework (PERS) and finally the Malaysian Financial Reporting Standards framework (MFRS). All these three frameworks are legally approved frameworks by MASB and can be applied by entities in Malaysia but subject to the type of entity. The three types of frameworks are outlined and discussed below. MFRS framework is to be applied by all entities other than private entities for annual periods beginning on or after 1 January 2012. Private entities are private companies which are incorporated under the Companies Act 1965, that are not itself required to prepare or lodge any financial statements under any law administered by the Securities Commission Malaysia or Bank Negara Malaysia. Private entities are also not subsidiaries or associates of or jointly controlled by an entity which is required to prepare or lodge any financial statements under any law administered by the securities Commission Malaysia or Bank Negara Malaysia. However ‘Transitioning Entities’ are excluded from applying MFRS and these ‘Transitioning Entities’ are entities that are in the scope of MFRS 141 for ‘Agriculture’ (equivalent to IAS 41) and IC Interpretation 15 for ‘Agreement for Construction of Real Estate’, (equivalent to International Financial Reporting Interpretations Committee (IFRIC) 15) including its parent, significant investor and venture. These ‘Transitioning Entities’ have an option to either apply the MFRS framework or the old FRS framework, but this leeway is only allowed for one year, as these ‘Transitioning Entities’ need to apply the MFRS framework by  Page 43 International Journal of Business, Economics and Law, Vol. 1 ISSN 2289-1552 2012 annual periods beginning on or after 1 January 2013 at the latest (Nazatul Izma, 2009; KPMG, 2011; Accountants Today 2012; Ganespathy, 2012; Jebaratnam, 2012). PERS framework is to be applied only by private entities but these private entities have an option to apply MFRS framework for annual periods beginning on or after 1 January 2012. If the private entities choose to apply MFRS framework and these entities are in the scope of MFRS 141 for ‘Agriculture’ (equivalent to IAS 41) and IC Interpretation 15 for ‘Agreement for Construction of Real Estate’, (equivalent to IFRIC 15), therefore known as ‘Transitioning Entities’, they have the choice to either apply MFRS framework or FRS framework, but these freedom is applicable up to 31 December 2012, as these entities need to revert to MFRS framework for annual periods beginning on or after 1 January 2013 (Accountants Today, 2012; Jebaratnam, 2012). FRS framework which is the Malaysian version of IAS, which has been the main accounting standards framework for nonprivate entities before the introduction of MFRS framework can be applied only by ‘Transitioning Entities’, but as stated earlier, such entities need to revert to MFRS framework for annual periods beginning on or after 1 January 2013 (Accountants Today, 2012; Jebaratnam, 2012) ISSUES AND CHALLENGES IN FULL ADOPTION OF IFRS IN MALAYSIA MFRS 1 covers issues pertaining to ‘First-Time Adoption of Malaysian Financial Reporting Standards’ and the transition date stated in MFRS 1 is the beginning of the earliest period for which an entity presents a full comparative information under MFRSs in its first MFRS based statements. Following the requirement of MFRS 1, MFRS 101 on ‘Presentation of Financial Statements’ requires reporting entities to present three ‘Statements of Financial Position’ and two ‘Statement of Comprehensive Income’, ‘Statements of Changes in Equity’ and ‘Statement of Cash Flows’ each. MFRS also dictates that entities need to present statement of financial position as at the beginning of the comparative financial year, therefore reporting entities requires their financial statements to be prepared based on the requirement of MFRS from the financial year beginning on and after 1 January 2010, or otherwise be very cautious to make retrospective restatements and/or reclassify items in all the financial statements and notes to accounts and the transition date would be on or after 1 January 2011. The expectation is that the entities are able to present MFRS compliant financial statements come the year-end financial reporting on 31 December 2012, which may become an issue, if these entities are not MFRS ‘ready’ (Accountants Today, 2012). Another challenge for full adoption of IFRS in Malaysia is that under MFRS 1, whenever the cost of complying with MFRS exceeds the benefits to the users of financial statements and also if retrospective application would mean that judgement by management of a known transaction is required, IASB would grant exemptions and therefore this would create unlevel playing field amongst non-private entities in Malaysia that are supposed to apply MFRS framework as the criterion for full-adoption. To ensure that the reporting entities in Malaysia are MFRS compliant, these entities should perform a comprehensive, thorough and detailed examination of the readiness of their entity in becoming MFRS compliance to avoid any investigation by the authority due to non-compliance after the grace period for full adoption is over. If Malaysia ends up trimming its MFRS as a convergence framework that can be adapted to fit the local conditions and not a one size fits all set of standards, because a full adoption forces countries to surrender their sovereignty, then Malaysia will have serious issues and will face difficulties to be endorsed as a country that compliances to full IFRS adoption (Nazatul Izma, 2009). But as it is evident, MFRS 141 and IC 15 for ‘Transitioning Entities’ is an exception given to such entities to comply to full IFRS adoption by reverting to MFRS framework for annual periods beginning on or after 1 January 2013. Even though the IAS 41 assumption that fair value can be measured for biological assets was an issue, but this sort of issues should be communicated clearly to the practitioners and this is where the education and training of the practitioners is key for a successful full adoption of IFRS. For example MFRS 141 (IAS 41) disagreement with IASB need to be entirely made clear to the Malaysian practitioners, as IASB currently have agreed to recognise palm oil tree as a non current asset and not as an inventory (Nazatul Izma, 2009). One of the most common perceived advantages of convergence to IFRS is the possibility of increased foreign direct investment (FDI) (Gardiner, 2000; Christiansen, 2002), but as of 2010, report on the most attractive FDI destinations, the world’s highest FDI receivers are China, United States of America and India, of which none have converged to IFRS. Therefore, the notion that IFRS convergence will attract FDI is not valid, and this so called advantage cannot be applied to entice countries to adopt IFRS for financial reporting of their entities. IFRSs for SME is another reason to ponder on the real plausibility of full adoption of IFRS. If MASB chooses to adopt IFRS for SMEs to replace PERS, than we will have another version of ‘diluted’ IFRS as a framework within the Malaysia accounting scenario. Dr Paul Pacter, the board member and chairman of the SME implementation group, mentioned that some topics in the IFRS were omitted from the IFRS for SMEs, due to its irrelevance and also due to the fact that the ‘diluted’ version will be a simpler option for the SMEs to apply (Nazatul Izma, 2010). The IFRS for SMEs were simplified on the recognition and measurement and the disclosures were also reduced. Brian Blood, the Chief Executive of Confederation of Asian and Pacific Accountants (CAPA) mentioned that the IFRS for SMEs were developed to assist SMEs to prepare and present high quality and timely financial statements and information. Other benefits of SMEs applying the IFRS for SMEs are that the financial reporting is done in a consistent manner and not too expensive to prepare (Nazatul Izma, 2010). Having said all that, the fact is that there is a different set of IFRS for SMEs, therefore, it does not allow for full adoption, but maybe just a mere convergence. James Sylph, the executive director, Professional Standards and External Relations of International Federation of Accountants (IFAC) in a forum in 2012, strongly advocated that national accounting standard setters’ authorities and regulators should move away from the mere concept of convergence to a more profound notion of full-adoption. Page 44 International Journal of Business, Economics and Law, Vol. 1 ISSN 2289-1552 2012 Mohammad Faiz Azmi, MASB chairman, indicated that Malaysia will not require the IFRS for SMEs to avoid an ‘underconverged’ version used by SMEs due to the lack of human resources to implement new IFRS based regulations; therefore MASB is still uncertain about how exactly they should deal with the issue related to SME and IFRS (Nazatul Izma, 2010) MASB together with MIA will have to look into the issue of the readiness of the Malaysian education system to deliver enough trained accountants that are IFRS savvy, as a full IFRS adoption can be burdensome and the human capital need to be created to fulfill this need. Mohammad Faiz Azmi mentioned that MASB is working with enforcers to amend the Financial Reporting Act (1997) to allow making amendments to accounting standards in Malaysia if there are any substantial issues that MASB disagrees with IASB (Nazatul Izma, 2009). This again will give some space for MASB for not to adopt the full adoption of IFRS as there will be some possible avenue to make changes in the IFRS provided by IASB. Companies Act 1965 and Financial reporting Act 1997 are the two most important acts pertaining financial statements reporting in Malaysia. The directors are supposed to be responsible for the preparation and presentation of a true and fair set of financial statements of reporting entities and these directors should be aware and be sure that their entities are IFRS ready.

Many Colleges Dont Require Students to Take Classes in Basic Areas

Many Colleges Don't Require Students to Take Classes in Basic Areas A report commissioned by the American Council of Trustees and Alumni (ACTA) reveals that colleges are not requiring students to take courses in several core areas. And as a result, these students are less prepared to be successful in life. The report, â€Å"What Will They Learn?† surveyed students in over 1,100 U.S. colleges and universities – public and private – and found that an alarming number of them were taking â€Å"lightweight† courses to satisfy general education requirements. The report also found the following about the colleges: 96.8% don’t require economics 87.3% don’t require an intermediate foreign language 81.0% don’t require a basic U.S. history or government 38.1% don’t require college-level math 65.0% don’t require literature The 7 Core Areas What are the core areas identified by ACTA that college students should take classes in – and why? Composition: writing-intensive classes that focus on grammar Literature: observant reading and reflection that develops critical thinking skills Foreign language: to understand different cultures U.S. Government or History: to be responsible, knowledgeable citizens Economics: to understand how resources are connected globally Mathematics: to gain numeracy skills applicable in the workplace and in life Natural Sciences: to develop skills in experimentation and observation   Even some of the most highly-rated and expensive schools are not requiring students to take classes in these core areas. For example, one school that charges almost $50,000 a year in tuition does not require students to take classes in any of the 7 core areas. In fact, the study notes that the schools that receive an â€Å"F† grade based on how many core classes they require charge 43% higher tuition rates than the schools that receive a grade of â€Å"A.† Core Deficiencies So what’s causing the shift? The report notes that some professors prefer to teach classes related to their particular research area. And as a result, students end up choosing from a wide-ranging selection of courses. For example, at one college, while students are not required to take U.S. History or U.S. Government, they have an Intercultural Domestic Studies requirement that may include such courses as â€Å"Rock ‘n’ Roll in Cinema.†   To fulfill the economics requirement, students at one school can take, â€Å"The Economics of Star Trek,† while â€Å"Pets in Society† qualifies as a Social Sciences requirement. At another school, students can take â€Å"Music in American Culture† or â€Å"America Through Baseball† to fulfill their requirements. At another college, English majors don’t have to take a class devoted to Shakespeare.   Some schools don’t have any core requirements at all. One school notes that it â€Å"does not impose a particular course or subject on all students.† On one hand, perhaps its commendable that some colleges are not forcing students to take certain classes. On the other hand, are freshmen really in a position to decide which courses would be most beneficial to them? According to the ACTA report, close to 80% of freshmen don’t know what they want to major in. And another study, by EAB, found that 75% of students will change majors before they graduate. Some critics advocate not letting students choose a major until their second year.   If students aren’t even sure what degree they plan to pursue, it might be unrealistic to expect them – especially as freshmen – to effectively gauge which core classes they need to be successful. Another problem is that schools don’t update their catalogs on a regular basis, and when students and their parents are trying to determine the requirements, they may not be viewing accurate information. Also, some colleges and universities don’t even list definite courses in same cases. Instead there is a vague introductory phrase â€Å"courses may include,† so the classes listed in the catalog may or may not be offered. However, the glaring lack of information gained from taking college-level core classes is evident. A Payscale survey asked managers to identify the skills that they thought college grads lack the most. Among the responses, writing skills are identified as the top skill missing in action among college grads. Public speaking skills are in second place. But both of these skills could be developed if students were required to take core courses. In other surveys, employers have lamented the fact that college graduates don’t have critical thinking, problem-solving, and analytical skills – all issues that would be addressed in a core curriculum. Other disturbing findings: 20% of students who graduated with a bachelor’s degree were unable to accurately calculate the costs of ordering office supplies, according to the National Survey of America’s College Students.   While schools, boards of trustees, and policy makers need to make the necessary adjustments to require a core curriculum, college students cannot wait for these changes. They (and their parents) must research schools as thoroughly as possible, and students must choose to take the classes they need instead of selecting lightweight courses.

Merriam-Websters 2018 Words of the Year

Merriam-Websters 2018 Words of the Year Merriam-Webster’s 2018 Words of the Year Merriam-Webster’s 2018 Words of the Year By Mark Nichol Toward the end of every calendar year, Merriam-Webster, like other major dictionaries, shares a list of the words most frequently searched for on its website. As usual, this search traffic is largely driven by public discourse, as people look up words they see and hear in the media and in conversations, seeking to learn definitions of unfamiliar words or to clarify for themselves the meanings of words they know (or think they know). This post discusses Merriam-Webster’s Word of the Year for 2018 and ten runners-up. The Word of the Year, justice, was newsworthy in several contexts. The primary sense is that of administration or maintenance of fairness and lawfulness, and increasing concern about social justice has brought the concept, and the term that represents it, to the forefront in our society. But justice is a job title as well as a concept, referring to a judge on a national or state supreme court or similar body, and the controversy over confirmation of Brett Kavanaugh as an associate justice of the US Supreme Court also led people to check the definition. (The senior member of a supreme court is often titled â€Å"chief justice,† while the others are designated â€Å"associate justices.†) Finally, on a more trivial note, the Justice League is a team of superheroes created for DC Comics and appearing in various media, including a film released late last year. The runners-up include nationalism, which has figured prominently in the media as the concept gains traction throughout the world, including in the United States, where President Donald Trump recently unabashedly identified himself as a nationalist. However, he, like many people, appears to be unclear on the concept: Nationalism is often conflated with patriotism. However, while the latter term refers to pride in one’s country, nationalism denotes loyalty to a nation at the expense of international (and intranational) harmony. Nationalism is closely associated with fascism, a political philosophy that incorporates dictatorial control and centralization of authority and brutal suppression of individuals and groups deemed undesirable or resistant to fascists’ goals. In summary, to be called a nationalist is decidedly not a compliment, and to call oneself a nationalist does not invite compliments. Pansexual, incorporating a Greek prefix meaning â€Å"all,† refers to a conception of gender identity and sexual orientation as something that occurs along a spectrum, rejecting the idea of binary categorization. Lodestar, originally denoting Polaris, the North Pole Star, which for millennia has served as a navigational aid, now refers more broadly to a guide, inspiration, or model. (Lode is a Middle English word meaning â€Å"course† or â€Å"way; it’s seen also in the context of mining: A lode is a deposit of ore.) The term had a vogue this year after it was used in an anonymous op-ed in the New York Times purportedly written by a senior Trump administration official. Because Vice President Mike Pence is known to use the fairly obscure term, some people suspected him of being the author. An epiphany is an appearance or manifestation, but the term is most commonly employed to refer to a realization or revelation. Its popularity as a search term early this year likely resulted from the Christian holiday by that name, which on January 6 commemorates the visit of the Magi, or Three Wise Men, to where the infant Jesus lay; it derives from the Greek verb epiphainein, meaning â€Å"manifest.† Feckless, used by a television commentator to criticize Ivanka Trump for, in her role as adviser to her father, failing to criticize the Trump administration’s immigration policies, employs the root feck, of Scottish origin, meaning â€Å"value† or â€Å"worth.† Essentially, it is a rare synonym for worthless. Laurel, the word for a tree whose foliage was used to crown victors in athletic events in ancient Greece, became a hot search term when a debate erupted online about which of two words was being enunciated in an online dictionary’s pronunciation sound file. By extension of its original definition, the term came to apply to the celebratory object itself and to figurative honors; one idiom based on the term is â€Å"rest on (one’s) laurels,† which alludes to someone who, upon achieving an honor, refrains from attempting feats that bring further recognition. (Usage generally pertains to one who does not rest on one’s laurels, meaning that person does seek other honors.) Pissant was frequently looked up after a radio personality described a famous football player’s daughter with the word, which is a derogatory dialectal term formed from piss and ant. (This word is not to be confused with puissant, a rare term meaning â€Å"powerful† and etymologically related to power and potent. All three words derive from the Latin term posse, meaning â€Å"able,† which survives in English as the term for a group deputized to pursue a fugitive or, more loosely, to denote one’s entourage.) The death this year of Aretha Franklin, best known for her rousing rendition of the song â€Å"Respect,† prompted look-ups of that word, which literally means â€Å"look back.† (The second syllable of that word, meaning â€Å"look,† is also the root of spectacle, spectator, inspect, suspect, and so on.) Maverick is a term often applied to the late John McCain, a US senator and presidential aspirant, for his frequent opposition to party-line politics. The word, describing someone who often acts without regard for group or party loyalty, derives from the surname of a gentleman who, after taking a small herd of cattle as payment for a debt, neglected to brand them, rendering them vulnerable to appropriation by other ranchers, who rounded them up on the open range and applied their own brands to the livestock. Since then, the word has been a synonym for independent, though â€Å"stolen from a careless owner† would be a more appropriate association. The death of Marvel Comics mogul Stan Lee this year resulted in references to excelsior, the word with which Lee typically signed off in the columns he wrote for his company’s comic books. Though the primary meaning of the word is mundane- it was a trademark for a brand of wood shavings used as protective packing material and later a generic term- its origin is the Latin word meaning â€Å"higher†; excel, excellent, and so on are related. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:What Is Irony? (With Examples)Precedent vs. PrecedenceQuiet or Quite?