Responsibility Accounting and Transfer Pricing - 1021 Words

Managerial Accounting and Controls Reporting Responsibility Accounting and Transfer Pricing in Decentralized Operations 1. When are decentralized operations appropriate? 2. How does responsibility accounting relate to decentralization? 3. What are the differences among the four types of responsibility centers? 4. What is suboptimization and what are its effects? 5. How and why are transfer prices for products used in organizations? 6. What are the differences among the various definitions of product cost? 7. How and why are transfer prices for services used in organizations? Centralization Decentralization Authority in Organizational Structure Factor Pure Centralization Pure Decentralization†¦show more content†¦Examples are: †¢ Quality †¢ Customer service †¢ Efficiency †¢ Cost control †¢ Responsiveness to change Suboptimization Suboptimization exists when individual managers pursue goals and objectives that are in their own and/or their segments’ particular interests rather than in the company’s best interests. †¢ Top management must be aware that suboptimization can occur and develop ways to avoid it †¢ Primary way to limit suboptimization is by communicating corporate goals Transfer Price A transfer price is an internal charge established for the exchange of goods or services between organizationalShow MoreRelatedResponsibility Accounting Transfer Pricing - Shuman Automobiles, Inc1577 Words   |  7 PagesResponsibility Accounting Transfer Pricing - Shuman Automobiles, Inc Facts of the Case: 1. Clark Shuman, owner and general manager, plans to retire and relinquished his control over the company 2. Business has been doing good with an emphasis of selling new cars as the principal business of the dealership 3. He created three independent departments, namely new car sales, used car sales, and service department. 4. Salary is dependent on each departments gross profit 5. Upon the take overRead MoreCritically Evaluate Roi and Eva Encourages Short Term Decision Making in Managers2746 Words   |  11 Pagesperformance of profit centres, for investment centres many firms employ measures that are based on profit and invested capital(McGraw-Hill Higher Education). C. Drury (2008) argues that performance measurement is one of the key functions of management accounting. Neely, Adams amp; Kennerly (2002) has defined performance measurement as the following: â€Å"The process of quantifying the efficiency and effectiveness of past actions.† Within this definition is a reference to non-financial measures, defined byRead MoreExcello Commuminations1426 Words   |  6 Pagespractice by the AICPA and GAAP. The CFO approaches his accounting department with the expectation that they come up with a solution to this problem. The accounting department is well aware of the rules and guidelines in place when it comes to revenue recognition, but as a team come up with three possible scenarios. One, to transfer this order to an offsite warehouse to hold until 2011, creating the perception that the product was sold. Two, transfer the product to Data Equipment Systems on DecemberRead MoreGlobal Interdependence And The Existence Of Large Multinational Enterprises Create A Need For Global Accounting1176 Words   |  5 PagesGlobal interdependence and the existence of large multinational enterprises create a need for global accounting. Multinational corporations are companies that carry out business in more than one country other tha n their home. Companies go global for many reasons: to increase sales, improve profits and innovation. Decentralization is essential for the creation of large firms, because CEOs are otherwise constrained in the number of decisions they can make directly -- it is therefore critical for enablingRead MoreManagement Control System Essay1009 Words   |  5 Pagesthere are conflicts over transfer prices of parts sold by the product divisions to the AM divisions. The problem arises when the part being transferred is an AM division part. Usually the transfer prices are based on the outside OEM market prices but here it is not possible because the part has never been sold by Abrams on the OEM market. So, there is not any historical cost. This part is exclusively sold by the AM division.   The internal policy concerning the transfer pricing based on the outside OEMRead MoreMANAGEMENT CONTROL SYSTEMS, TRANSFER PRICING, AND MULTINATIONAL CONSIDERATIONS4428 Words   |  18 Pages CHAPTER 22 MANAGEMENT CONTROL SYSTEMS, TRANSFER PRICING, AND MULTINATIONAL CONSIDERATIONS LEARNING OBJECTIVES 1. Describe a management control system and its three key properties 2. Describe the benefits and costs of decentralization 3. Explain transfer prices and four criteria used to evaluate them 4. Calculate transfer prices using three different methods 5. Illustrate how market-based transfer prices promote goal congruence in perfectly competitive markets 6. Avoid makingRead MoreManagerial Accounting Review Ch 8 121760 Words   |  8 PagesAgenda – Submit term projects to TURNITIN ASAP – Assignment #2 due April 1st 1159pm †¢ List the coauthor’s name in the subject line. †¢ Teaching Evaluation †¢ Transfer pricing (cont.) – Stanco Inc. †¢ Review chapters 11 and 12 the practice final – Practice Q1 and Q2 †¢ Review chapters 8 and 9 and the practice final – Practice Q3 and Q4 ACTG 2020 Week 11 1 †¢ Online Course Evaluations (ONCE)/ Seymour Schulich Teaching Excellence Awards (Schulich TEA) – TEA: http://schulich.yorku.ca/tea. – ONCE:Read MoreBank Cost Accounting4758 Words   |  20 Pageselevance of Managerial Concepts in the Banking Industry by Zabihollah Rezaee Ph.D., CPA, CMA, INTRODUCTION In the past, bank accountants paid little or no attention to the use of managerial accounting concepts in the banking industry. Viewing managerial accounting from the perspective of the banking industry provides a unique opportunity to explore the development of the internal reporting structure. While the use of internal cost and profitabiHty reports is widespread in merchandising, manufacturingRead MoreManagement Advisory Services Review2269 Words   |  10 Pagesmanagement accounting; financial management–related services; capital budgeting concepts and techniques; and project feasibility studies. Each examination will contain a minimum of 50 and a maximum of 70 multiple choice questions, allocated to the different subject areas, as indicated below. 1.0 Management Accounting-Related Services 1.1 Role, historical perspective, and direction of management accounting a. Objectives, scope, relationship with financial accounting and cost accounting; role and activitiesRead MoreThe Impact of Contingencies on Management Accounting System Development.1725 Words   |  7 PagesManagement Accounting SYSTEM 1 3.0 THE IMPACT OF CONTINGENCIES ON MANAGEMENT ACCOUNTING SYSTEM DEVELOPMENT 2 ( i ) Environment 2 ( ii ) Strategies and mission 3 ( iii ) Technology 4 ( iv ) Firm interdependence 4 ( v ) Business unit, firm, and industry variables 5 ( vi ) Knowledge and observables factors 5 ( vii ) Culture 6 4.0 Summary and Conclusions 6 5.0 REFERENCE BOOKs 7 1.0 INTRODUCTION The management of a company needs to develop cost and management accounting systems

The Process Of Globalization - 1164 Words

Globalization is one of the biggest keys as to why the world is how the world is today. Many people do not realize how much of an impact globalization has upon their daily lives. The everyday essentials would not be possible without globalization. For example, people would not have any iPhones or any touch screen materials since those elements and minerals come from all around the world. The process of globalization has a rich history and a bright future; however, some minor setbacks are unavoidable. The sentence â€Å"Globalization is about growing worldwide interconnectivity.† (Steger, 2017, pg. 17) puts the idea of globalization in a simple, easy-to-understand way for everyone to understand, even though the concept has additional context†¦show more content†¦Ã¢â‚¬Å"Acupuncture is a version of holistic healing that feeds off the imbalances of energy within a person’s body and restores those same imbalances back to normal. The pathways the energy flows inside the body are known as meridians and the points where acupuncturists place the needles are the areas that need unblocked to increase the flow of energy to that certain path on that meridian,† explains Dr. Wallpe. (Dr. B. Wallpe, phone interview, September 9, 2017) With the past of acupuncture being so ancient, it is simply amazing that the practice is still relevant. Acupuncture care is becoming more and more popular, especially in the United States. â€Å"Today, acupuncture care is a healing art that every developed nation utilizes in some way, shape, or form.† (Dr. B. Wallpe, phone interview, September 9, 2017) The globalization of acupuncture is unreal. It is amazing how the practice spread from its humble beginnings in China to the hustle and bustle of practically the entire world. â€Å"The practice of acupuncture is sought to venture to America during the Nixon Administration due to the president’s experience in Asia. He was feeling ill and nothing was maki ng him feel better, and then he tried acupuncture and that healed him right away. That new experience made him bring the practice back to America.† (Dr. B. Wallpe, phone interview, September 9, 2017) Henceforth, acupuncture seems to be a great innovation to come from globalization, unlike other negative outcomesShow MoreRelatedGlobalization Is An Ongoing Process, And The Process Of Globalization1666 Words   |  7 Pagesprotective barriers against trade, technology and investment among countries. According to E.Paradee, globalisation is an ongoing process, and the process of globalisation, has been taking place for sometime in the field of financial markets, trading etc.(S. E. Paradee, 1988). According to Malcom. S.Adiseshiah, globalisation generally means that both the production process and institutions associated with production of a given commodity as well as its sales and distributions are no longer limited toRead MoreGlobalization as a Process1744 Words   |  7 Pages into contact with globalization. We are all active members of this web, and we are the fuel it needs to work to perfection. This web needs employers and employees, it needs people in need and people willing to help, and it needs members of different cultures and societies. It needs you. Whether it was by flying on an airplane, traveling to a foreign country, or simply by buying medicine, you are contributing to the unstoppable giant known as globalization. To understand globalization it is necessaryRead MoreThe Globalization Process2335 Words   |  9 Pagesa company need the best reliable people to be able to make it a successful assignment, looking at factors such as experience, job skills and cultural awareness. An important part of the process is overlooked regularly, namely the importance and well-being of the expat’s family. Nowadays, the globalization process helps countries other than the United States to send expatriates abroad (Braseby, 2010). Therefore the expat population grows and according to historical failure rates the rate remains aroundRead MoreGlobalization Is Not An Irreversible Process1502 Words   |  7 Pages Globalization has become a clichà © in everyday habit, the idea is not new. The initial trend of globalization took place between 1870 and 1914. This was triggered by a combination of falling costs in transportation and a reduction in trade barriers, which opened up the possibility for a productive use of land .This wave of globalization ground to a halt in 1914. Despite unprecedented growth in the economy and the reduction in poverty, the impact of globalization on inequality withinRead MoreGlobalization Is A Multidimensional Process1426 Words   |  6 PagesGlobalisation â€Å"Globalization is a multidimensional process. Although it is often understood primarily in economic terms, linked to the establishment of an interlocking global economy, its social and cultural implications are no less important.† (Andrew Haywood, 2011). Many argue that globalisation in itself has a number of positive and negative points. It is said that recently Globalisation has led to rise of â€Å"deterritorialisation† (Scholte, 2005). Theory emphasises that social processes may noRead MoreMedias Role in the Globalization Process645 Words   |  3 PagesEssay: The role of media in globalization process If we talk about the role of media in globalization process we should firstly say that what the media is. The media is media technologies that are intended to reach a large audience by mass communication. Today the media play a key role in enhancing globalization. And the media also play important role in facilitating culture exchange flows of information between countries. The media spreads through international news broadcasts, new technologiesRead MoreGlobalization Is The Process Of International Integration1244 Words   |  5 PagesGlobalization is the process of international integration arising from the interchange of world views, products, ideas, and other aspects of culture. It approaches in transportation, telecommunication-internet, mobile phones which have been the key factor in globalization, producing further interconnection of economic and cultural activities. Economic globalization is the increasing economic interdependence of national economies across the world throu gh a rapid increase in cross-border movement ofRead MoreUkraines Role in the Process of Globalization908 Words   |  4 PagesUkraine’s role in the process of globalization Globalization is a relatively recent phenomenon that has an enormous influence on the future of our planet. It elicits contradictory reactions from economists, politicians, scientists and ordinary people. In addition to its benefits, globalization has dangers and risks. It is responsible for environmental problems, the population explosion, extreme poverty, mass unemployment, etc. But what does globalization mean for different countries?   MostRead MoreImpact Of Globalization On The Recruitment Process1827 Words   |  8 PagesTHE GLOBALIZATION IN THE RECRUITMENT PROCESS July 15th, 2015 ENG - 502 Professor: Veronica Cruz Monge Impact of the globalization in the recruiting process. Globalization has significance in the human resources process at business and organizations of any type. The complexities of globalization in the past decade have provoked in the Human Resources area to look and define new strategies for the multi-cultural competencies that can challenges them. Globalization is transforming the process andRead MoreGlobalization Is The Process Of International Integration938 Words   |  4 Pagesstrongly suggest that we belong in this league. I would like to commend the way we are handling the elements of marketing - global, technological, sociocultural, competitive, and economic influences (Nickels, McHugh, McHugh, 2014). Globalization is the process of international integration arising from the interchange of products, worldviews, ideas and other aspects of culture. The elimination of global barriers – geography and distance – has generated the interdependence of nations both in economic

The thrust of the Computer Security Plan Free Essays

The thrust of the Computer Security Plan part of the Business Plan is to ensure that the information systems to be deployed by the company will be in line with of the strategic mission and vision of the company. In order to insure that the information technology infrastructure and resources will meet the requisite requirements of every strategic, tactical and operational plan, the company decided to start on the right footing by adapting the standards contained in the ISO/IEC 17799:2005 or specifically known as the Information Technology – Security Techniques – Code of Practice for Information Security Management. By purchasing the ISO 17799 Toolkit, the company can follow the roadmap for a more secure information systems environment, implement the policies contained in the toolkit, and eventually obtain ISO 17799 certification to add more value to the consulting business. We will write a custom essay sample on The thrust of the Computer Security Plan or any similar topic only for you Order Now Specifically, the company will initially address the following areas that require immediate attention: 1.User authentication methods and policies – This will be based on Section 11.1.1 of ISO 17799 wherein, â€Å"An access control policy should be established, documented, and reviewed based on business and security requirements for access. Access control rules and rights for each user or group of users should be clearly stated in an access control policy. Access controls are both logical and physical and these should be considered together. Users and service providers should be given a clear statement of the business requirements to be met by access controls.† 2.Desktop policies – This will be based on Sections 11.3.2 Unattended user equipment and 11.3.3 Clear desk and clear screen policy wherein, â€Å"Users should ensure that unattended equipment has appropriate protection. All users should be made aware of the security requirements and procedures for protecting unattended equipment, as well as their responsibilities for implementing such protection. Users should be advised to terminate active sessions when finished, unless they can be secured by an appropriate locking mechanism, e.g. a password protected screen saver; log-off mainframe computers, servers, and office PCs when the session is finished; secure PCs or terminals from unauthorized use by a key lock or an equivalent control. A clear desk policy for papers and removable storage media and a clear screen policy for information processing facilities should be adopted.† 3.Remote user authentication methods and policies – This will be based on Section 11.4.2 User authentication for external users of ISO 17799 wherein, â€Å"Appropriate authentication methods should be used to control access by remote users. Authentication of remote users can be achieved using, for example, a cryptographic based technique, hardware tokens, or a challenge/response protocol. Possible implementations of such techniques can be found in various virtual private network (VPN) solutions. Dedicated private lines can also be used to provide assurance of the source of connections. Dial-back procedures and controls, e.g. using dial-back modems, can provide protection against unauthorized and unwanted connections to an organization’s information processing facilities. This type of control authenticates users trying to establish a connection to an organization’s network from remote locations.† 4.Password policy – This will be based on Section 11.3.1 Password use of ISO 17799 wherein, â€Å"Users should be required to follow good security practices in the selection and use of passwords. All users should be advised to keep passwords confidential; avoid keeping a paper or software record of passwords, unless this can be stored securely and the method of storing has been approved; change passwords whenever there is any indication of possible system or password compromise; select quality passwords with sufficient minimum length which are easy to remember; not based on anything somebody else could easily guess or obtain using person related information; not vulnerable to dictionary attacks; free of consecutive identical, all-numeric or all-alphabetic characters; change passwords at regular intervals or based on the number of accesses, and avoid re-using or cycling old passwords; change temporary passwords at the first log-on; not include passwords in any automated log-on process, not use the same password for business and non-business purposes.† 5.Communication process for email, secure file exchange via email – This will be based on Section 10.1.1 Documented operating procedures of ISO 17799 wherein, â€Å"Operating procedures should be documented, maintained, and made available to all users who need them. Documented procedures should be prepared for system activities associated with information processing and communication facilities, such as computer start-up and close-down procedures, backup, equipment maintenance, media handling, computer room and mail handling management, and safety. Operating procedures, and the documented procedures for system activities, should be treated as formal documents and changes authorized by management. Where technically feasible, information systems should be managed consistently, using the same procedures, tools, and utilities.† To further manage the information technology infrastructure and resources, the plan calls for the adoption of the â€Å"best-of-breed† approach by way of making certain that the building blocks of information security (Shaurette 2002) are fully exploited. These building blocks include the optimum use of security policies, authentication, access control, anti-virus/content filtering systems, virtual private networking (VPN)/encryption methodologies, vulnerability services consulting, intrusion protection system, and public key infrastructure (PKI)/certification authorities (CA)/digital signatures systems. This is considered to be the first step towards finding a technique for modeling and evaluating the security of a system (Stjerneby 2002). How to cite The thrust of the Computer Security Plan, Essay examples

Lucien Freud Essay Research Paper Lucian Freud free essay sample

Lucien Freud Essay, Research Paper Lucian Freud Master of The Flesh Lucian Freud, born grandson to Austrian Psychologist Sigmund Freud, was an English painter known and extremely appreciated for his ability to render the human organic structure with such proficient preciseness. He was born in Berlin in 1922, and still lives today. He emigrated to England with his household as a kid. He began to have preparation at the Central School of Art in London, the East Anglian School of Painting and Drawing in Dedham, and Goldsmiths College in London between 1939 and 1943. In the 1950 s Freud became an internationally recognized creative person, and held several exhibitions around the Earth. Freud s beginnings as an creative person involved a really additive and diagrammatically oriented attack to work. Freud s oil pictures today are even considered to be drawings in nature and attack. He transformed from this illustrational, in writing, additive creative person to one that specialised in the meaty, tiring present status. Freud besides began as a miniaturist, frequently doing little portrayals and still making little images until today. He would pay an tremendous attending to item, even in the pulling utilizing the thickest and most vivacious of brushstrokes. Freud s personality was one that affected several people, holding an impact on them to be the impact his plants had. # 8220 ; Lucian Freud has helped more people, wrecked more lives, and h ad more of an consequence on people than anyone I ve of all time known, # 8221 ; said a former lover of the creative person. Considered to be an highly beautiful male child in his young person, it was said that Freud had a abandon about him that was fantastic. What could be unusual is that Freud was neer noted to hold a natural endowment for drawing, yet his self-control and intense love for life caused him to paint whatever he had for a topic. His unbelievable ability to maintain solid concentration allowed him to bring forth a battalion of pictures in his young person, largely of male childs, dead animate beings and birds, himself, adult females, and work forces. Freud is an creative person who has the capableness of making a resolute sense of clumsiness that gave the deadening proficient drawings life. He is capable of making so in whatever medium he used. Freud has been known to make displeasing, upseting, renditions of the human organic structure by pulling truly bromidic images at times. Freud was intensely punctilious his pictures were considered drawings, and even the oil pigment, was non clumpy, yet smoothed to a smooth coating. Freud s work was so successful it recalls picture taking s deformations and compactions. The changeless factor in Freud s pictures is the gravitation and its tortures. The organic structure is depicted sagging, stretched, fatty, ruddy, sleepy, bored, and by and large cursed physically. Freud is a representative of workmanship, easy transporting that to his manner of picture. There was ever a strong sexual undertone within Freud s work, in his pictures, organic structures of both genders were shown lying down distributing their legs to uncover parts that could hold felt a bit unsafe. When Freud poses his theoretical accounts he skews and somewhat distorts the infinite in the drawing. The images may sometimes look like the topic is withstanding gravitation, sometimes about looking to topple upside down. Freud neer considered himself portion of the artistic motion. He operates off from that, and that adds to his mystique non merely as an creative person, but as a individual. The painter has said that his pictures are merely about his ain life, ain friends, and his studio, stating, # 8220 ; This is an enterprise that takes topographic point outside of art historical time.It takes topographic point in my ain clip. My work is non about the civilization, it is about me, # 8221 ; . All portraits the eyes are truly large and unfastened, but are missing life, giving the feeling that the topic is mentally non there whereas physically, the topic s eyes are looking consecutive in front, a good illustration can be noted in Freud s work entitled Girl With a White Doggy. The capable s oral cavity is besides instead large and throughout most of Freud s works the topic have their oral cavities closed, adding to the hush in nat ure. Some intimation of a sexual intension is noted as Freud draws in the topic in Girl With a White Doggy with one bare chest. The capable clearly marks the chest with her manus. Often one can pay attending to really little obscure inside informations that can take to the personalities of his topics. In Girl With a White Doggy, we notice a really little ring on the adult female s finger. This could take to her being a married woman, or a female parent possibly. After one notices these small inside informations, one can look once more at the face and roll up more information from the looks in the topic s face. In this work s instance, we see the topic may hold suffered a loss in her household life, since her still and daydream face gives us the feeling that the character is suffering. One thing that is really of import as good in mention to the eyes, the creative person makes it a point to demo the character intentionally looking at the spectator or holding the eyes intentionally hidden. In the work, Strange Bedfellows the topic is covering her eyes dissembling them from the spectator. Traveling back to Girl With a White Doggy we can see clearly the topic is close to gazing the spectator right in the eyes. However, Freud still leaves the eyes lifeless, so whether or non the topic is gazing at the spectator, he or she knows the topic is someplace else in his or her head. One of Freud s Self-Portraits, shows nevertheless, that Freud may non hold had the same attack to painting himself. He did non do an attempt to stress his eyes, and the picture was non really heavy in nature. We can besides detect that an overdone point of view is being used in the painter s work of himself. The work entitled, Leigh Bowery Seated is a portrayal of a theoretical account Freud ever painted. In this work, the theoretical account painted bare, seated on a chair distributing his legs as if the character wants to demo his genitalias to the spectator. This picture is a perfect illustration for explicating Freud s ability to paint flesh. We see an fleshy nude adult male, drawn precisely as he is seen and non idealised in any manner, another figure absolutely painted by Freud. Freud uses a broad assortment of colourss on the human organic structure s surface, and this was likely why this peculiar theoretical account was Freud s favorite. We see his figure does so dwell of a batch of meat and we can state the picture in it s nature is instead heavy. The more flesh, the more room for a assortment of colour. We notice an attending to item, even though the brushstrokes in this picture are non the absolute finest he has painted. Freud may paint with a really all right coppice and pay an tremendous attending to inside informations, whereas at other times his attending to item may still affect a work with truly vivacious, thick, expressive brushstrokes. In this work, we can besides convey up the illustration of the topic s eyes in cold blood gazing at the spectator, nevertheless, we say once more that the topic is likely non mentally at that place, and is someplace else. The topics eyes are large and good marked on his caput, yet they retain they same motionlessness as in Girl With a White Dog. Lucian Freud was known as one of the greatest painters of all time to paint the figure. This creative person in a discreet manner could hold been utilizing organic structure linguistic communication demoing through his pictures, perchance even more to uncover more about the individuality of the topic. It seems that it is more of import to Freud to pull strings the spectator and commanding his reaction, than the existent picture. Freud tries to present through his pictures a feeling he wants the spectator to see. This is likely reached by utilizing all these small tattletale hints we observe in his work. Freud is concerned with the feeling he delivers in his nonliteral work. Even though some pictures may come off as disturbing at times, the airss are about ever relaxed. All these elements can be combined into one powerful picture of the human figure, and Freud treats the human figure like a book, painting it with his marks, and likely the manner he would wish us to read them hasn t be en revealed yet. We do non cognize if that is intended. Who knows, there may be secrets in the creative person s figures that may neer be revealed 320

Birth Control Is Defined As Various Ways Used To Prevent Pregnancy Fro

Birth Control is defined as various ways used to prevent pregnancy from occurring. Birth Control has been a concern for humans for thousands of years. The first contraception devices were mechanical barriers in the vagina that prevented the male sperm from fertilizing the female egg. Other methods of birth control that were used in the vagina were sea sponges, mixtures of crocodile dung and honey, quinine, rock salt and alum. We have come a long way from past time times of contraceptives, although some of the same concepts are still used. The least effective form of birth control used today is The Natural Method. This method is also the cheapest because the woman monitors her menstrual cycle. The average cycle is 28 days, ovulation occurs 14 days prior to the woman's period. She then must avoid sex or use a method of contraception on her fertile days. The effectiveness of this method is around 72%. This methods is also one of the hardest method because the woman must maintain a good record of her menstrual cycle. Another form of birth control are spermicidal jelly, cream or foam. Spermicide can be used without medical supervision, and must be used with each act of intercourse. These have no side affects but must be used exactly according to instructions. Spermicides can be up to 94% effective if used correctly. Contraceptive pills or oral contraception are a common form of contraception for women. They contain two hormones, oestrogen and progestogen, which prevent an egg from being released by a woman's ovary each month. There are several different types of pill so if one does not suit you then another one might. It can reduce pre-menstrual syndrome (PMS) and period pain. There is evidence that the pill offers some protection against cancer of the uterus and ovaries. You don't need to worry about any devices or spermicides and it does not interfere with spontaneity of sex. A full medical history is essential, as this pill is not suitable for women who have certain conditions such as high blood pressure, circulatory disease, and diabetes. Those women over 35 years who smoke or are overweight may be advised to use another method of contraception. The combined pill is not reliable if taken over 12 hours late, or after vomiting and diarrhea. It may have some side effects such as nausea, headach es and weight gain. Some drugs, such as antibiotics may affect its reliability. Contraceptive pills do not protect against sexually transmitted infections and HIV. If taken correctly the pill is 99% effective. The diaphragm or cap is a circular dome made of rubber, which is fitted by the woman over her cervix before sex. It acts as a barrier to stop sperm getting through to the uterus. It should be used with a spermicide cream or jelly, which contain a chemical that destroys sperm. These must be worn for a few hours after sex before it can be removed. The effectiveness of this is 87%. Male condoms are made of very thin latex or plastic and work by being placed over a man's erect penis. They act as a physical barrier and trap sperm at the point of ejaculation. Condoms are readily available from chemists and free from family planning clinics. Women can carry them as well as men. They help to protect against cancer of the cervix and reduce the risk of sexually transmitted infections, including HIV.The male condom has to be put on the penis as soon as it becomes erect and before any contact takes place with the vagina. They also have to be used with care as they can slip off or split. Men need to withdraw as soon as they have ejaculated and be careful not to spill any semen. Condoms should never be used with oil based products such as Vaseline and suntan oil, as these will damage the rubber. They are 94% - 98% effective depending on how correctly they are used. Female condoms are made of thin polyurethane plastic and work by being placed in the vagina also covering the area outside, to stop sperm from entering the vagina. A female condom can be put in any time before sex and has many of the advantages

Technology, Privacy, Accounting, Finance, and Governance Values Analysis

Technology, Privacy, Accounting, Finance, and Governance Values Analysis Introduction Nowadays, privacy in the workplace has become a prominent concern for many organizations. The issue of privacy has become a subject of concern as a result of an increased rate of employees monitoring in the workplace. The high rate of electronic monitoring of employees has caused a conflict between the rights of employers to safe guard their business, versus employees privacy.Advertising We will write a custom assessment sample on Technology, Privacy, Accounting, Finance, and Governance Values Analysis specifically for you for only $16.05 $11/page Learn More The legal rights of employees as well as rights of the employers’ varies from one state to another which affects the strategies that firms adopt in enforcing the monitoring rights. Nonetheless, most federal and state laws support employees monitoring which has made many firms to adopt employee monitoring systems. Employees monitoring is very controversy as it goes beyond legal rights to encompass moral obligations of employers and employees which are difficult to differentiate (Hartman DesJardins, 2011). Employers versus Employees Rights Employees monitoring in United States of America was legalized as early as in 1986 with the enacting of Electronic Communications Privacy Act (ECPA). The act allows employers and system administrators to monitor activities in their computer systems. The enacting of ECPA allowed employers to have legal rights to monitor employee’s activities in the workplace. Generally, an employer is mainly the owner of workstations, phones, servers, software and communication devices that employees use. The employer provides these devices in order to facilitate business operations. Therefore, an employer has an interest to monitor activities on these systems for liability and security reasons. An employer can opt to monitor employees telephone conversations, emails as well as non-personal telephone calls made on business phones without giving prior notice to employees, unless in the State of California where employees’ monitoring is highly regulated by the government. Whereas the enacting of ECPA protects employers from insecurity and liability associated with illegal use of employers electronic systems such as pirating, fraud or sale of company trade secretes. The act also provides protection for employees’ privacy. The act does not allow monitoring of employees personal communications that are made over the company systems.Advertising Looking for assessment on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More In addition, the act does not allow employers to monitor conversations of their employees that are made though the employees cell phones. Thus, the act is very effective as it tries to safe guide employers’ rights as well as the rights of employees in ensuring that employees’ personal affairs are not interfered with (Hartman DesJardins, 2011) How Does Technology used at Daimler Affect Employees Privacy Daimler corporate has a very efficient and effective technology that ensures privacy of its employees who use its systems. The company has installed its servers, as well as users workstations with appropriate password and other security measures to safeguard information that is received or transmitted over its systems from unauthorized external access. To enhance the protection of employees’ privacy, its systems encrypt personal data that is transmitted over public networks. Private and application-related access protection has been installed in order to safe guard personal data in Daimler corporate database. These protection measures have been adopted by the organization as its strategy to ensure safe data management, which controls responsibilities and authorization to safe guard the privacy of employees. How Daimler Protect Employees Personal Information At Daimler Corporation, i t is only its authorized personnel that are allowed to collect process or use personal data. Authorized personnel monitor emails, voice mails and telephone conversations that are transmitted over the companys systems, for those employees it suspects to wrongly use the companys systems. However, the company does not allow its system administrators to use employees’ personal data for private purposes, transmission of such data to unauthorized people, or making available of such data to unauthorized persons. Accounting Principles Financial performance of an organization is considered as a significant part of an entity as it is responsible for determining how other departments and processes within the organization are run. In U.S., Organizations are required to abide by the General Accepted Accounting Principles (GAAP) that were enforced in 2002 through the enacting of Sarbanes- Oxley Act (SOX).Advertising We will write a custom assessment sample on Technology, Privacy, A ccounting, Finance, and Governance Values Analysis specifically for you for only $16.05 $11/page Learn More The act requires companies to report specific data in their financial annual reports. In being compliant in honoring SOX act, Daimler Company has been consistent in disclosing its internal controls, audit committee structures as well as codes of ethics and conduct. In order for Daimler to be SOX compliant, its CEOs and CFOs sign an attestation that make them liable for any financial data reported. Signing of this document verifies that its officers have reviewed all financial data reported and verified that it is correct. Signing of this document makes the officers to be responsible for any internal controls that have occurred. This requirement is contained in section 302 of the act (Taylor, 2012). On the othe4 hand, section 204 of the act requires organizations to monitor how overall financial processes are run. This entails how organizations information sys tems are run and secured. Public Company Accounting Oversight Board (PCAOB) is the body that helps external auditors decipher if an organization they are auditing is SOX compliant. Those companies that have reported false data are penalized and declared as incompliant. Thus, that is why it is imperative for employers to electronically monitor employees’ activities to avoid any liability or insecurities as a result of their employees’ misconduct. Conflict of Interests Many organizations are concerned about conflicts of interests for their corporate board members and executives. Board members should concentrate on the concerns of their companies and not on outside interests. Therefore, board members should not let their personal interests surpass the decisions they make as directors (Murray, 2012). Executive Compensations The Federal law requires clear disclosure about compensations of CEOs, CFOs as well as three other high ranking officers. The company should disclose a mount and type of compensation given to CEO, CFO as well as three other most highly paid officers. In addition, the company should disclose the criteria it uses to come up with executive compensations as well as the degree of relationship that exist between executive compensation practices versus corporate performance (U.S. Securities and Exchange Commission, 2012).Advertising Looking for assessment on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Legal and Ethical Responsibilities of Board Members Board members in Daimler Company are required to abide in honoring the duty of care that requires them to discharge their duties in good faith and in a manner that they believe to be of maximum benefit to the company. They are also required in honoring the duty of royalty. Board members should avoid using their positions or the assets of the company in a manner that will result to their monetary benefits or monetary gains of their family members. Lastly, the board members should honor duty of obedience. Board members ought to make sure that they follow the companys governing documents while exercising their powers and duties. They should ensure that the companys assets are used lawfully. They should also make sure that they comply with the states laws that dictate how business should be run (Levy, 2012). Areas of Compliance and Improvements Daimler Company is compliant in accounting practices according to SOX, executive compensatio ns, Legal and Ethical responsibilities of board members, but the company will require enforcing its management of conflict of interests by adopting a conflict of interest policy and make every director to sign and abide by it. Conclusion Employers should ensure that they monitor electronic activities of employees in order to protect themselves from any liability and security problems associated with illegal use of electronic systems. The employers should ensure that they have a policy that regulates employees monitoring process that all employers are aware of before, even before being hired. The employers should avoid intruding in private matters of their employees, but limit their monitoring to work related issues. Daimler has a very effective internal and external control that effectively manages the various stakeholders who are involved in its business transactions. However, the company requires adopting a conflict of interest policy. Reference List Hartman, L. DesJardins, J. (2 011). Business Ethics: Decision Making for Personal  Integrity and Social Responsibility (2nd ed.). New York :McGraw-Hill. Levy, J. (2012). Ethical and Legal Responsibilities of Board Members. Web. Murray, J. (2012). What Should a Conflict of Interest Policy for My Corporate Include? Web. Taylor, C. (2012). SOX Compliance- Regulatiting Accounting Standards. Web. U.S. Securities and Exchange Commission. (2012). Executive Compensations. Web.

Ernst Junger Essay Example | Topics and Well Written Essays - 1000 words

Ernst Junger - Essay Example At the age of 17 years, Junger ran away from home to become part of a foreign legion. Later on, Junger was brought back by his father but he returned to military service at the outbreak of the World War I where he joined the German Army. While serving at the western front of the German Army, Junger served with distinction and in 1917, he was honored with the Iron Cross First Class. In 1918, he was awarded with Blue Max, the highest military decoration that can be awarded by Prussia. Junger’s experiences during the World War I (WWI) are recorded in his book, Storm of Steel, which was published in 1920. Apart from this book, Junger also wrote other books, novels, essays and articles in many right-winged nationalist journals. From the analysis of his works, various authors have come to view Junger from different perspectives. Some say he is militarist, others a nationalist and others antidemocratic. Still, others argue that he was a fascist while others say he was one of the grea test modern writers of Germany and a celebrity of the conservative revolutionary movement. One author, Nevin describes Junger as one of Europe’s leading and controversial 21st century writers whose remarkable writing career has spanned five periods of the history of modern Germany1. His career as a soldier became the main backbone of his writing career because he wrote out of his experiences in the WWI. Through his book, Ernest Junger and Germany, Nevin brings out the extra ordinary person in Junger, and an important insight into the nature of the history of German and that of the modern world. Those who view Junger has militarist base their arguments on some of his works like the Storm of Steel and the essay entitled On Pain. In his book Storm of Steel, Junger glorified war and this made him so famous. In this book, Junger exalted war as an internal event. He describes it as something that elevates the life of a soldier into a mystical experience. According to him, the life of a soldier is a life that is separated from normal humanity. He also claims that modern military techniques on their extremities have tested the capacity of senses of man2.. The Storm of Steel gives a sharp contrast to some of the famous novels that speak about world war. A good example of this is All Quiet on the Western Front, a book written by the German veteran Maria Remarque. In this book, Remarque gives descriptions of physical injuries and psychological trauma that soldiers go through in war. In effect, it generates in the minds of the readers the sense of horror of war. Although Junger also brings out such for example the terrible killing or wounding of his friends, they are brief and nonchalant3. Eventually, such scenes accumulate and lead to the normalisation of this horror and generate a depression instead of a shocking effect. This has made the book to be criticised as glorifying nationalism and war. From this view, one will not be mistaken to state that Junger as the ability to acknowledge even the most things in human condition and would always get an evidence to contradict the view point of human optimism4. Nationalism and militarism is also evidenced in Junger’s life through his work The Adventurous Heart, a book that was published in 1929 and The Worker published in 1932. In work The Adventurous Heart, he describes the Jews as a threat to unity among the Germans and in the worker, he called for the creation of a society that was totally mobilised and is run by warrior-worker-soldiers. Authors who claim that Junger was a fascist argue that he never showed sympathy to the political style of the native germans that was popular among the Nazis. One of the authors who has described Junger has fascist is Walter Benjamin. Out of a collection of essays

Small Business Essay Example | Topics and Well Written Essays - 500 words - 1

Small Business - Essay Example de opportunities to take care of the small businesses by women and people with disabilities who cannot compete with the rest, researching on their behalf and then providing the findings that enable them know the opportunities present in the federal government that they can benefit from, teaching them sustainability techniques, acquisition processes and even opportunities for contracts. The HUBZone is a program by the federal government that provides contracting assistance from the federal government to small businesses that are located in the historically underutilized business zones. Before 1997 when the HUBZone was not passed, small businesses were not given contracts to perform their businesses in these historically underutilized business zones hence there was no stimulation of capital in these areas. Following an increase in employment needs, the federal government considered contracting the businesses into these areas. In order to land this federal government contract however, there are several qualifications that need to be complied with which include; the business has to be small, the ownership must be 51% from a US citizen (since these are security sensitive areas), the main office which they refer to as the â€Å"principal office† must be located within the HUBZone ensuring all main activities take place in that area, the employees must be residing in any HUBZone area (at least 35% of them) and finally, the US Small Business Administration has to have certified the business first before the contract is granted. If these conditions are fulfilled, then a contract will be awarded (Dilger, 2011). Smart Pay is a billing system that is online. This system allows for businesses people to send their invoices and other accounting documents, payments and conduct other services electronically without the physical appearance of the business person to conduct all those activities. This online billing services that takes place by the use of an electronic card is

Health Care Reform Term Paper Example | Topics and Well Written Essays - 500 words - 1

Health Care Reform - Term Paper Example levels of income and working for diverse employees, since they will be given greater opportunity to access cheaper and more expansive health insurance coverage (Jackson & Nolen, 2010; Thoma, 2010). People who will not benefit that much or will be negatively affected by the health care reform are: 1) Illegal immigrants who cannot participate in the reform and its insurance exchange, even when they fully pay for their expenses (Jackson & Nolen, 2010); 2) This group composes about â€Å"one third of the 24 million who will remain uninsured† (Thoma, 2010); 3) The insured will also be adversely affected, since this can increase their premiums; 3) Doctors will not largely benefit, due to lower Medicare payment rates; and 4) The wealthy will foot the bill of those who will benefit from the health care reform, since there will be a â€Å"0.9% increase in Medicare payroll taxes† for those who earn higher than $200,000 per annum and the rich will also be taxed 3.8% on their investment income by 2013 (Wingfield, Whelan, & Herper, 2010, p.3) The Agency for Healthcare Research and Quality (AHRQ) (2009) will focus on attaining the information needs of the Health Care Reform, such as identifying who will receive additional Medicare and Medicaid services. The Centers for Medicare and Medicaid Services (CMS) will also be involved in the reform activities, because it will provide medicine discounts for senior citizens, and expand Medicaid to include more families and childless adults, beginning in 2014 (Jackson & Nolen, 2010). The Administration for Children and Families (ACF) (2011) will ensure that insurance providers will not deny insurance to covered children due to â€Å"preexisting conditions† (Jackson & Nolen, 2010) and that they will allow children to be part of their parents insurance until the former are 26 years old (Jackson & Nolen, 2010). Paradis, Wood, and Cramer (2009) reported that there will be higher demand for advanced practice registered nurses (APRNs) as a

English in the British Colonies: ASEAN

English in the British Colonies: ASEAN English in the British Colonies: ASEAN The British Empire was the dominant global power, with many colonies and a lot of outposts all over the world. It has a lot of reasons why the British Empire had to colonize other countries such as industrialization, world market, political motive, rise in population, etc. To illustrate, for the industrialization, the rise of demand in England, they had the new technology like steam power and harvesting machines that increased the production more and more. In contrast, it is the cause of needed more resources in England, so to meet the rise in demand, England started to find the resources from other place. Moreover, it is also about the political motives that like a war between England and France or other European countries. They wanted to make themselves be an impressive and strong political nation, so it is like a competition that they competed each other to reign the land. During the 1500s and 1600s, international trade of Asia was controlled by the European countries as they can get many advantages from this trade to their own countries. As a consequence, the European countries became stronger; on the other hand, Asian countries and monarchy system became weaker. About 1800s, the European countries started to establish their power above the Asia, especially in the Indian subcontinent and Southeast Asia. The British colonization in Southeast Asia, British had colonized four countries in Southeast Asia that is ‘Burma’, ‘Malaysia’, ‘Singapore’, and ‘Brunei Darussalam’. So, when the British come to occupy, they also bring many things to the colonized countries such as knowledge, culture, and also language. Burma (Myanmar) The British conquered Burma is not like other colonies which keep up their ethnic identity; Burma was a province of British India. Therefore, Burmese had two set of ruler: the top is British and Indians in the middle. In 1935, the British separated Burma from India, and it was effective in two years later or in 1937. In 1948, Burma was able to arrange its dependence from Great Britain. Nowadays, Myanmar or Burma has the primary language of instruction that is Burmese; moreover, English is the second language that was taught. To illustrate, English was the first language of instruction in higher education in the past as when Gen Ne Win reformed educational system to ‘Burmanize’. English language was used by educated people and the national government. Burmese English Burmese English is similar to Indian English because of the historical ties to India during British colonization. The system of spelling in Burmese English is based on the British English; in contrast, American spellings have become popular as the first Burmese-English dictionary was created by Adoniram Judson who is an American. For example, color, check, encyclopedia. Many Standard English words were borrowed to Burmese English and may words use in a different situation. For example, ‘pavement’ (British English) or ‘sidewalk’ (American English) is usually called ‘platform’ in Burmese English. Furthermore, many words were pronounced with the British accent, such asvitamin/ˈvÉ ªtÉâ„ ¢mÉ ªn/. In Burmese pronunciation, consonants are unaspirated such as the k, p, and t because of the general rule like in Indian English. Between Burmese English and Standard English, there are some pronunciation differences. Burmese English Standard English Remarks ur(e.g.further,Burma) /à ¡/ Pronounced with a high tone (drawn-out vowel), as in Burmese ow(e.g.now,brow) /à ¡uÉ ´/ Pronounced with a nasal final instead of an open vowel ie(e.g.pie,lie) /aiÉ ´/ Pronounced with a nasal final instead of an open vowel tu(e.g.tuba,tuba) /tɆ¢u/ e.g. tuition, commonly pronounced[tɆ¢Ãƒ ¹ÃƒÅ Ã†â€™Ãƒ ¬Ãƒâ€°Ã‚ ´] sk(e.g.ski) /sÉâ„ ¢k-/ Pronounced as 2 syllables st(e.g.star) /sÉâ„ ¢t-/ Pronounced as 2 syllables pl(e.g.plug) /pÉâ„ ¢l/ Pronounced as 2 syllables v(e.g.vine) /b/ -nk(e.g.think) /à ¡Ã‚ ¸Ã‚ ­Ãƒâ€°Ã‚ ´/ Pronounced with a short, creaky tone (short vowel) -ng(e.g.thing) /iÉ ´/ Pronounced as a nasal final consonantal finals (.e.g.stop) /-ʆ/ Pronounced as a glottal stop (as in written Burmese, where consonantal finals are pronounced as a stop) Singapore During World War II, Singapore was occupied by Japanese Empire from 1943 to 1945. Finally, Singapore reverted to British Control when the war ended. And Singapore became an independent republic on 9 August 1965 because of the separation from Malaysia. Singaporean English or Singlish Singaporean English or Singlish is the English language spoken in Singapore which was influenced by Chinese and Malay. There are two main forms that are Standard Singapore English (SSE) and Singapore Colloquial English. Standard Singapore English’s roots derived from the country’s 146 years (1819 to 1965) under British colonial rule. British colonial government used English as the official language. Moreover, in 1959 when Singapore obtained self-government and got the independence in 1965, the Singaporean government keeps English as the official language because of the economic prosperity. The use English in Singapore have many advantages; for example, decreasing the gap between the diverse ethnic group, being the first language use of the nation, or helping Singapore development and integration into the global economy. There are many difference rules between Standard English and Singlish. For example, in term of Morphology, Singlish has a lot of grammatical endings that is not necessary in Standard English and speakers have to take into conversation. Furthermore, Plurals and past tenses are not needed. For example, English Standard Singlish What happened yesterday? What happen yesterday? Where do you go? You go where? So the bicycle went first. Then bicycle go first ah. Moreover, the main difference from Standard English is the frequent repetition of words that was used to emphasis and intensity and auxiliary verbs are missing. In contrast, Standard English is not used repetition, even for intensity: the word is only said one time. For example, English Standard Singlish Don’t ask who! Don’t ask who lah! Why do you ask? Why you ask ask ask? How smart you are. How smart you. Brunei Darussalam Brunei Darussalam became a British protectorate in 1888 and in 1906 Brunei Darussalam also was assigned to be a colonial manager of British Resident in 1906. In 1952 a new constitution was written after the occupation during World War II by Japanese Empire. Moreover, in 1962 the monarchy was ended by a small armed rebellion that was help by the British. Brunei got its dependence from the United Kingdom on 1st January 1984. Brunei is a country that has many languages regional such as Malay, English, Chinese, Arabic, Nepali, etc. The official language is Standard Malay, but Brunei English is very popular and it is widely spoken as it is spoken by the most of the population. English has been an important language of education in Brunei since the inception of public education. Learning both English and Malay in Brunei tend to get squeezed out the minority language such as Tutong and Dusun. In addition, people who attend the top school of the nation usually have an excellent foundation in English; in contrast, people who attend to lower schools often have a little skill in English. Brunei English Brunei English are different from Standard English in some points such as pronunciation, grammar, vocabulary, etc. These are some of remarkable features of Brunei English’s pronunciation. The consonant at the start word ‘th’ like ‘thin’ and ‘thank’ tends to be pronounced as [t] rather than [ÃŽ ¸]. The vowel in function words such as ‘of’ and ‘that’ tends to be a full vowel rather than [Éâ„ ¢]. One current change that seems to be taking place is that Brunei English is becoming rhotic, partly influenced by American English and partly influenced by the rhoticity of Brunei Malay. Next, there are a few examples of remarkable features of Brunei English grammar. Plural nouns are added –s suffix, even they are uncountable nouns in other varieties of English. For example, ‘equipments’, ‘infrastructures’, and ‘jewelleries’ Adding suffix ‘-s’ on verbs to indicate a 3rd person singular subject is variable. ‘would’ is often used to indicate something that is not definite. The last is about the vocabulary in Brunei English.Many words from Malay are borrowed into Brunei English. For example, the words ‘titah’ (a Sultan’s speech), ‘sabda’ (another Royal family’s speech), ‘tudong’ (a head-dress worn by women), and ‘puasa’ (‘fasting’). The words from local food usually loan from Malay, such as ‘kuih’ (a local cake), as in ‘A variety of Malay kuih and sliced fruit will also be served’. Malaysia In the 1800s, the British East India Company partly controlled India. At that time, they interested in a base in Malaya. In 1786, the British under Francis Light occupied Penang and established Georgetown and they took Province Wellesley in 1800. Malaysian English Malaysia has two types of English: Malaysian Colloquial English (MySE), and Malaysian English (MyE). Malaysian Colloquial English is known as‘Manglish’. It is aportmanteau wordof the ‘Street English’. It is common to speak with friend, but it is forbidden in school. Malaysian English (MyE) is a form of language that used and spoken as a second language in Malaysia. It originates from British English because of British rule. In addition, its vocabulary, pronunciation, and grammar have composed by many languages such as American English, Malay, Chinese, Indian languages, etc. Malaysian English uses the same pronunciation system like British English; however, most of Malaysian people speak with a distinctive accent. The accent of Malaysian people get an influenced from American TV programs; moreover, many people study higher education in the United States and American companies in Malaysia that employed English speakers in cities. These are some feature of Malaysian English. Generally, Malaysian English is non-rhonic, all [r] are pronounced in Malay. Malaysian English employs a broad an accent, such as the words like ‘cab’ and ‘tab’ appear with [É‘Ë ] rather than [à ¦]. The [t] in words like ‘butter’ is usually not flapped (as in some forms of American English) or realized as a glottal stop (as in many forms of British English, including Cockney). There is no h-dropping in words like ‘head’. Malaysian English does not have English consonant-cluster reductions after [n], [t], and [d]. For example, ‘new’, ‘tune’ and ‘dune’ are pronounced [ˈnjuË ], [ˈtjuË n], and [ˈdjuË n]. Fricatives th ([ÃŽ ¸] and [à °]) are pronounced [t] for [ÃŽ ¸] and [d] for [à °]. L is generally clear. Diphthongs ow ([Éâ„ ¢ÃƒÅ Ã…  ] or [oÊÅ  ]) are just [o] and ay ([eÉ ª]) is just [e]. Comparing the words has different meaning between British English and Malaysian English. Word/ Phrase Malaysian meaning British/ American Meaning parking lot parking space parking garage (US) flat low-cost apartment apartment (US) apartment medium-cost apartment flat (UK) condominium high-cost apartment Common hold (UK) to revert to come back (reply) to someone to return to a previous state to send to take someone somewhere to cause something to go somewhere without accompanying it Moreover, Malaysian also has the words that were used only in Malaysia. It comes from a variety of influences. Sometimes, the words are also representing the influence of some continuums of Singapore Standard English. In the media, literature, and formal speech used, any words of Malay origin that have made into standard from Malaysian English. Malaysian British / American handphone (often abbreviated to HP) mobile phone or cell phone public telephone or public phone payphone Malaysian Chinese, Malaysian Indian Chinese Malaysian, Indian Malaysian keep in view (often abbreviated to KIV) kept on file, held for further consideration MC (medical certificate) sick note, aegrotat mee (fromHokkienwordmi) noodles bank in (cheque) deposit a cheque References History of colonialism. 2014. History of colonialism. Wikipedia.http://en/wikipedia.org/wiki/History_of_colonialsm (accessed Feb 19, 2014). British Empire. n.d. British Empire. Wikipedia.http://en.wikipedia.org/wiki/British_Empire#Britain.27s_imperial_century_.281815.E2.8 0.931914.29 (accessed Febr 19, 2014). British Empire. n.d. British Empire. Wikipedia. http://en.wikipedia.org/wiki/British_Empire (accessed Feb 19, 2014). Language of Burma.n.d. Language of Burma. Wikipedia.http://en.wikipedia.org/wiki/Languages_of_Burma (accessed Feb 19, 2014). Burmese language.n.d. Burmese language. Wikipedia.http://en.wikipedia.org/wiki/Burmese_language (accessed Feb 19, 2014). Burmese English. n.d. Burmese English. Wikipedia. http://en.wikipedia.org/wiki/Burmese_English (accessed Feb 19, 2014). History of Singapore. n.d. History of Singapore. Wikipedia.http://en.wikipedia.org/wiki/History_of_Singapore (accessed Feb 19, 2014). Richard Nordquist. n.d. Singapore English. About.http://grammar.about.com/od/rs/g/SingaporeEnglishterm.htm (accessed Feb 19, 2014). Singapore English. n.d. Singapore English. Wikipedia.http://en.wikipedia.org/wiki/Singapore_English (accessed Feb 19, 2014). Singlish. n.d. Singlish. Wikipedia.http://en.wikipedia.org/wiki/Singlish (accessed Feb 19, 2014). Brunei.n.d. Brunei. Wikipedia. http://en.wikipedia.org/wiki/Brunei (accessed Feb 20, 2014). Tincan. 2005. Brunei Darussalam Overview. Minorityrights.http://www.minorityrights.org/?lid=3899 (accessed Febr 20, 2014). David Deterding. 2014. Language in Brunei. http://brunei-linguistics.blogspot.com(accessed Feb 20, 2014). Languages of Brunei. n.d. Languages of Brunei. http://en.wikipedia.org/wiki/Languages_of_Brunei (accessed Feb 20, 2014). Brunei. n.d. Negara Brunei Darussalam. Nationsonline.http://www.nat ionsonline.org/oneworld/brunei.htm (accessed Feb 20, 2014). Gloria Poedjosoedarmo. 2014. English in Brunei Darussalam: Portrait of a Vital Language with an Elusive Role. RELC journal. http://rel.sagepub.com/content/35/3/359.short (accessed Feb 20, 2014). Brunei English. n.d. Brunei English. Wikipedia. http://en.wikipedia.org/wiki/Brunei_English (accessed Feb 20, 2014). Tim Lambert. 2012. A BRIEF HISTORY OF MALAYSIA. Localhistory.http://www.localhistories.org/malaysia.html (accessed Feb 20, 2014). Malaysian English. n.d. Malaysian English. Wikipedia.http://en.wikipedia.org/wiki/Malaysian_English (accessed Feb 20, 2014).

Free Essay on Nathaniel Hawthornes The Scarlet Letter - Lasting Effect of Sin :: Scarlet Letter essays

Lasting Effect of Sin The Scarlet Letter Puritan society placed great importance upon a person's reputation. Without an honorable reputation a person is not worthy of respect from others in their society. Characters in this novel go through their lives struggling with themselves trying to cope with the guilt and shame associated with their actions. In Nathaniel Hawthorne's novel, The Scarlet Letter, he shows the lasting effect that sin has on Hester and Dimmesdale. Hester Prynne's guilt is the result of her committing adultery, which has a profound effect on her life. Hester is publicly seen with the scarlet letter when she first emerges out of the cold dark prison. "It had the effect of a spell, taking her out of the ordinary relations with humanity and enclosing her in a sphere by herself " (Hawthorne 49). The spell that is mentioned is the scarlet letter, "so fantastically embroidered and illuminated upon her bosom" (Hawthorne 49). The scarlet letter is what isolates her from everyone else because it symbolizes sin. Hester is in her very own sphere, a world of her own where her sin effects her livelihood and has completely isolated her from the world. Her entrance into the sphere marks the beginning of her guilt, it occurs when she is "in the prison after her first exposure to the crowd-her "moral agony" reflected in the convolutions that have seized the child; her pride, her daring" (Bloom 34). The prison marks the beginning of a new life f or Hester, a life full of guilt and isolation. Her "moral agony" (Bloom 34), is her guilt that is slowly surfacing while she faces the crowd realizing that she has been stripped of her pride and everything that was important to her in the past. The lasting effect of Hester's sin is the guilt that she now embodies due to her commiting adultery. The guilt that is associated with Hester's sin remains with her as an everlasting reminder of her sinful actions (Bloom 34). Guilt is a consequence of sin that Hester has to endure throughout her life. Hester's guilt begins starts to have a profound effect on her life and thinking. Hester's guilt has become very influential in her life making her unable to express herself freely. "Hester Prynne might have repaid them all with a bitter and disdainful smile. But under the leaden infliction which it was her doom to endure, she felt at moments as if she must needs (to) shriek" (Hawthorne 52-53).