Kevin Stevenson retires as AASB Chair Essay

This article is concerned with the accomplishments and achievements of Kevin Stevenson upon his retirement as the Chairman of the Australian Accounting Standards Board on 30th June 2014. During his tenure, Kevin Stevenson ensured that the long traditions of financial reporting were upheld both internationally and domestically and also provided counsel on issues concerning the FRC. Mr. Stevenson was an example of pioneer standard setters for generations down the line as he was among the founding members of the Accounting Standards Advisory Forum of the International Accounting Standards Board. Through his leadership, the AASB’s Research Centre was established as Stevenson served the Asian-Oceanian Standard Setters Group’s chair. His main focus was to work in the interest of the public, as stated by Lynn Wood, the FRC’s chair and trustee of the IFRS Foundation. In concurrence is Ian Mackintosh, the former Chair of the PSASB of Australia and Deputy Chair of IASB. Ac cording to Mackintosh, Stevenson largely contributed in the moves by Asia countries like Nepal and Korea to the IFRS. From the onset of the 1970s, Mr. Stevenson’ attention was driven towards setting ‘principal based’ standards and developing a Conceptual Framework to be used in financial reporting. He advocated for accounting regulations as evidenced by his association with the Accounting Research Foundation and later on watched over the growth of the AARF upon being appointed its Director. He was at the forefront of setting the international pace in the development of common accounting standards for both the public and the private sectors. Stevenson largely contributed to the formation of the Public Sector Accounting and also played a significant role in the establishment of the stable platform of International Financial Reporting Standards in 2005 for adoption in Australia and the entire Europe. Concepts, ideas and facts                      Teamwork and leadership are two important components that must be in alignment so as to provide effective high quality and efficient accounting services. A strategic human resource management model provides guidance to accounting teams and leaders to deliver high-quality services in a timely manner. Accounting operates within a performance measurement that tolerates no errors. Therefore, a state-of-the-art investigation requires scientific leadership working with major stakeholders as a team to provide the best accounting services to a fraud investigation. The new techniques of accounting are significant steps in the right direction and they require leaders with skills and business tools to apply concepts such as efficiency, cost benefit analysis, economies of scale and cost-effectiveness analysis that will measure continuous improvement on a regular basis. Effective leadership is needed to develop, design and implement a solution that would resolve the core competency of an organization. Strategic leadership in accounting provides quality and timely accounting services to a company. Such leadership like that o Stevenson brings together a fragmented system consisting of thousands of accountants working within a fragmented system of organizations. Effective teamwork and leadership in accounting shows the way through the development of new innovative fraud investigations for the future. Leaders in positions like that of Stevenson are encouraged to consider both the social and moral implications of their decisions with regard to how their decisions will affect the clients and shareholders of the company. It is the ethical responsibility of every employee to ensure their company does not illegally evade income taxes or allow questionable deductions. They should ensure that the company finds are allocated to the appropriate activities based on their importance and determine the important elements of the business. The accounting issue                      One major way of improving the confidence in financial reporting and accounting is to ensure that there is improvement in ethical standards, reporting mechanisms, strengthening of governance and adequacy of financial management. It is ethical to maintain the right to the truth while practicing accounting and financial reporting. Those who use financial statements have the right to accurate and truthful information when engaging in investment strategies. Clients have a legal right to receive competent and professional services from accountants who have a legal obligation to perform their responsibilities within the constraints of their skills. It is often argued that most accountants lack ethical ability to recognize and solve ethical dilemmas. This has necessitated the need to include ethics education as a major component of the accounting profession. The development of professional ethics and values should be initiated early in the accounting profe ssion and be emphasized throughout the career. Major issue of the article                      Stevenson clearly shows that it is the responsibility of management to serve the best interests of the company that they are providing auditing and accounting services for, investors and society as a whole. This can be done by providing truthful and accurate financial records. Ethical guidelines require that management should be honest, concise, accurate and complete while recording financial data to ensure ethics are held to the highest degree. It is also the duty of every employee to make wise, informed decisions about the future of a company. These accounting standards are useful in financial reporting and accounting as they are processes that are currently under a great deal of scrutiny. The two are important functions that organizations should take care of and ensure that they exhibit a high code of ethics. This is because clients and shareholders use accounting and financial reports in their decision making process. Legal and ethical issues ar e important elements of financial reporting and accounting as has been demonstrated by the positions assumed by Mr. Stevenson. These issues prompted Stevenson to establish financial reporting and accounting departments to set up specific sets of rules that govern the functioning of any organization. Relevant topics and theories                      The long traditions of financial reporting applied Positive Accounting theory by focusing on various aspects that are of major interest to accounting techniques and the issues that provided an informative background and the gives in depth details of the functionality of accounting in financial reporting. Positive Accounting gives a holistic description of what is currently unknown and proposes future considerations. Financial reporting and accounting apply to any economic entity relating to the company’s future business. The major ethical elements involved are objectivity, competence, independence and integrity. These ethical elements require that accountants and financial reporters are independent of the clients to whom they provide financial and accounting services. Ethical obligations help to determine the effectiveness of accounting and financial report and redress any imbalance that may alter information symmetry. The move by Nepal and K orea followed the ethical guidelines of financial reporting and never let the desire for a better living and acquiring more possession get in the way of their financial obligations. It is ethical for any employee of the accounting or financial department working in the public or private sector to remain loyal and impartial to ethical obligations when reviewing both individual and financial reports. It is usual for one to encounter various ethical issues and it is therefore important for one to remain vigilant to resist temptations to manipulate financial records that could violate ethical guidelines. Transparency and integrity are important ethical elements of normative accounting theory. Some companies may receive pressure from management to maintain a certain public image. This is because some public companies have the burden of succeeding at high levels and it becomes an ethical issue for them to maintain true reports of the company assets, profits and liabilities without succumb ing to the pressure from management. It is unethical for management to alter the financial records of its company and manipulate the numbers to create a false image of the success of the company. This only leads to prosperity in the short term since such fraud cases are discovered by the Securities and Exchange Commission ultimately spelling the downfall of the company. For these reasons, accounting theories assert that companies must remain ethically vigilant to avoid breaching the code of conduct. High standards of ethical behavior are expected for those people engaging in accounting and financial reporting. These standards provide rules and guidance to employees in the performance of their professional obligations. Poor decision making by management based on faulty or manipulated financial records aimed at deceiving the public about a company’s financial health has negative consequences on the business. It is therefore unethical for management to overlook such behavior. Gi ven how tempting it is for companies to manipulate their financial records in order to portray an image of economic health, management should provide the last defense possible to prevent accounting fraud. In comment letter 1, the Financial Reporting Committee of the IMA wrote to express its views on financial accounting standards on simplification of the income statement presentation through the elimination of the concept of extraordinary items. The FRC is in charge of several accounting books of different companies this in essence means that they are charged with the responsibility of making timely responses to statements, pronouncements, research legislations, proposals and pending legislations. Their main concern in this letter is the complex nature of financial statements in FASB comment letters. They support the simplication initiative adopted by the board as regards to making the financial statements easier to understand by the common folk CITATION Sch l 1033 (Schroder, 2014). Their support is on the elimination of elimination of extra ordinary items as in most times this criterion is not always met. Their proposal thus rids of the tedious work in the preparation of financial documents and whether this requirement is met by auditors in the process of doing their work. Their support is based on the fact that it reduces to a great extending the complex nature of the time for the allocation of the provision of income tax by reducing the occurrence of other income items occurring. They thus advocate for a thorough examination of the details of this suggested proposal CITATION Sch l 1033 (Schroder, 2014). In comment letter number 2, Marcum Accountants and Advisors write to the FASB regarding the proposed accounting standards through the simplification of the income statement by elimination of the concept of extraordinary items. Their letter is generally a response to several questions regarding the process of simplification of the income statement. They support the concept of elimination of extra ordinary items from the General Accounting principles. Their contention is based on the difficulty of application the extra ordinary items in accounting practice CITATION Giu14 l 1033 (Giugliano, 2014). They thus support the application for extra ordinary items in previous accounting periods. A sudden change of the rules would otherwise lead to confusion in the accounting practice. The ease of application of the proposed update makes it easy to make these recommended changes quite easy to adopt. They thus suggest the immediate adoption of the proposed update. They are in agreement with the decision by the board to stick to the principle of separate disclosure of infrequent transactions. Items must thus meet the definition of occurring infrequently in recurrent expenditure. They list the following examples as those that should not be classified as unusual or infrequently occurring: occupancy related expense, routine tax audit returns and losses and gains from reimbursements from insurance CITATION Giu14 l 1033 (Giugliano, 2014). They thus suggest the importance of offering guidance on the determination of unusual items. Proper definitions should thus be provided of the unusually occurring items. In comment letter 3, Ford Motor Company also writes in support of the simplication initiative by FASB. Their agreement is based on the objective of evaluation, identification and improvement of the generally accepted accounting principles CITATION Cal14 l 1033 (Callahan, 2014). This thus means that the reduction of the cost of complexity is possible with the simplification of the income statement. They are also in agreement with the board that such an update would not lead to data loss. The overall benefit would be to the end users of such financial statements. References Callahan, S. (2014). Ford Company. Giugliano, G. (2014). Marcum Accountants. Schroder, N. (2014). Institute of Management Accounting. Source document

Let America be America again analysis

In Langston Hughes poem â€Å"Let America be America Again† he talks about how America should return to the way that it was perceived to be in the dreams before America was truly America. Throughout the poem he uses various methods to evoke the patriotic images and dreams that he feels America should and will eventually be. Hughes states that America is supposed to be a place of equality for everyone including both white and colored people. During this period in time though there was not equality for everyone.Hughes talks about an America where both whites and colored people will have equality in all aspects socially, politically, and economically. What Hughes is saying is that both whites and colored people should be treated equally when looking for job opportunities, at the voting booths, and in public society itself. Langston Hughes thoughts of what America should be during this current state are relevant in the way that they refer to all people being treated equally and ho w in Americas currents state equality is greatly needed.To continue on Langston Hughes talks about what the American Dream is and who conceived it. The American dream was the dream of a land where there would be complete peace and equality. This dream was conceived by all the people who came over to this land to build America from the ground up; these people would be known as the first Americans. The dream of building a country from the ground up that would be both peaceful and have equality for everyone was an extremely daring task for these people. This is because they had to turn on their own previous countries and declare their own independence.The first Americans saw this as a very important thing to do if they were going to build America to be the country of equality that they dreamed of. Furthermore, there were also some people who distorted the American dream by searching for their own personal success. The people that distorted the American dream would be the slave owning A mericans themselves. They did not create slavery just with the intentions of having colored people as personal helpers, it was more towards gaining success in large corporations and companies.The more slaves you could have the more products your company would be able to produce, and during Americas current growing state a variety of products were needed in high demand. Therefore the American dream was distorted by the Americans whom were slave owners. Large corporations and companies like tobacco and cotton plantations also contributed to the building of America. It’s not the companies or corporations themselves that just contributed to the building of America but the people who worked for them. This would include all white, colored, and slave workers.The ways that these companies are not free is due to the fact that some of them use slaves and discriminated against colored people during this time. If companies within America are not treating people equally, then America is n ot seen as a country of equality and freedom. Langston Hughes also shows us his mood throughout the poem while he is explaining his thoughts. Hughes mood would be one of anger and resentment because America is not turning out to be the land that it was promised to be, or the land that many people dream of for him.Hughes keeps this mood from the begging of the poem to the end of the poem in hopes that he will get his point across to the rest of America. His goal by writing this poem the way he did was mainly to express his ideas of how he feels America should be currently. Those ideas are not real for many people in America during this time due to their race, economic situation, or where they were raised. This poem is relevant to today because there is still some discrimination in our county, but the amount or intensity of this has greatly decreased over the years.It is also relevant in the way that it refers to our country being a free county. The American dream has also changed thr oughout America’s history because during different time periods our countries goals have changed. For example at the begging of America our goal was to create a land of equality and peace, but then shortly after many people were taken over by greed and changed their goals for personal success and making money. These would be the white exploiters who could also be recognized as slave owners or discriminators, and the exploited would be the minority of colored  people and slaves.What we could change to fit today’s society would be to get rid of the level of discrimination that there was during this time in history, as well as abolish slavery completely. No the dream is not still viable because Langston Hughes dreams were for equality and for the people to be protected equally under the same laws and law enforcement. In the end it’s truly up to everyones individual self to live their lives, due to the fact that America does not completely control our lives.

Hercules in the Classical and Post Classical Depiction

In the classical depiction of Hercules, key themes of Redemption and suffering go hand in hand and are present throughout. When Hera (Zeus’s wife) drives Hercules to madness she sends him to brutally murder his own wife and sons. Hercules is overwhelmed with a sense of ‘blood guilt’ and suffering and condemns himself to exile. He then seeks the Delphic Oracle’s help, she tells him that he is to complete 10 labours for King Eurystheus in order to redeem and rid himself of the blood guilt and suffering and become an immortal (APOLLODORUS, LIBRARY 22. . 12. ) The idea of suffering makes heroes like Hercules relatable to the mortal audience and whilst Hercules is a demi god making him faster, stronger and more agile than any other hero- he remains human in character. No task of Hercules is an easy one but he is willing to go through these taxing adventures in order to redeem himself and set things right. In the post classical depiction- Disney’s 1997 mov ie Hercules- those themes of redemption and suffering are not so present instead themes of selflessness and true heroism are strong.Hercules is presented as Zeus AND Hera’s son and is a full god- until Hades poisons him, taking all but his strength. He is deemed mortal and lives with his adopted family in Thebes. Hercules begins the 10 labours in order to regain his immortality and live on Mt Olympus with the other gods. As Hercules begins attempting and completing the labours he becomes somewhat of a celebrity with the mortals and they begin to worship him.But the labours alone are not enough to make him immortal, he needs to show true selflessness and be willing to sacrifice himself in order to save another. When Hercules dives into the pool of spirits in Hades’ underworld to bring Megara back to life he risks dying to do so and only this is enough to be a true hero and regain him his immortality. Aspects of Hercules’ story have been modified to suit the viewe rs and be age appropriate but the theme of heroism has been dominant in both depictions and that is because Hercules himself was a true hero.

Connection Between Human and Nature Research Paper

Connection Between Human and Nature - Research Paper Example However, over the years, this connection between man and nature is seen to have been steadily dwindling as a result of scientific and technological innovation. Humans in some degree are trying to segregate and themselves from nature either through alternative ways of satisfying his or her basic needs. Personally, I ascribe to the school of thought that advances the theory that humans are part of nature and that a connection between the two exists. However, other schools of thought advance the theory that humans are only God’s creation and do not have any connection with other animals or nature at large. For this reason, I am motivated to attempt and create artistic impressions that communicate, support and will be able to remind the whole universe how important our connection with nature is, especially in these times of persistent natural disasters. Almost each and everyone living human being depend on nature by consuming the products of nature for survival. For instance, in m y culture, an essential or staple food for humans is rice which is a product of nature which keeps people of my culture connected to nature. I will utilize rice and its various characteristics in an artistic way to try and illustrate the connection humans have with nature. In addition, I will also investigate works by other prominent contemporary and historical artists that have illustrated in one way or the other, the connection between humans and nature. Discussion One day as I sat in my room looking at my roommate who spends almost all his days and nights seated on a chair playing computer games and consuming un-natural junk food, and barely steps out of the room, an inkling struck me. Is there a connection between humans and nature? How does this relationship between human and nature work? I decided that I would use art to visualize my thoughts regarding the connection between human and nature. To do this, I chose to use rice since coming from South Korea where rice is the stapl e food consumed by almost every Korean on a daily basis, it indicates the existence of the connection between human and nature even if one is living in a city. In my artwork, I use rice to represent people. According to my understanding of nature, there are three different kinds of people. There are those people like my roommate who cannot live without technology whose only true connection with nature is food. However, this group of person depend on a lot of junk food which are in some way unnatural and thus their connection to nature is very weak. In my artwork, I use whole white rice to represent this group of persons. The other group of people are those who live in towns or cities and depend on technology too, but still want to reconnect with nature through the type foods they consume or their environment. This group I represent using half white and half brown rice. The third group of people are those native people living in jungles or in natural environments and wholesomely depe nding on nature for their survival. I represent this group of people with whole brown rice. Why white and brown? Rice is naturally brown when it is first harvested. As it is being refined, it becomes whiter. This in relation to humans and nature, before the advent of civilization, humans wholly depended on nature for everything. With time, and through science and technology, this dependence and connection have gradually diminished. Therefore, using brown to represent people who are still connected to nature, and white for those who

Leadership theory (transformational theory) the components are Essay

Leadership theory (transformational theory) the components are inspiration & individualized consideration - Essay Example Inspiration in transformational leadership means the positive impact a leader has on his followers. The leader should inspire a vision that brings out the best capabilities of his sub-ordinates and pushes them to give their best. On their level best inspiration will push the sub-ordinates to go beyond the ordinary, inspiring extra-ordinary confidence and optimism about the future and belief in their own capabilities. The theory works well across all cultures and cross-culture as well. In Arabic cultures people are inspired by leaders who have a personal touch to their work. While in western cultures work is non-personal. Nevertheless, both the cultures require an inspiration and leaders in both cultures follow transformational models. Individualized consideration is the second part of transformational leadership theory which actually works reasonably well across cultures. Individualized consideration requires the leader to attend to each sub-ordinate individually, keeping all communication channels open and learning about behavior patterns. This also encourages the sub-ordinates to share ideas and celebrate the idea of individual contribution to a project. Individualized consideration works because the leader acts like mentor instead of a bureaucratic boss. Sub-ordinates warm up to the idea of contributing more to their jobs than routine work and they also feel that they are being given special attention by their bosses. Secondly, transformational leadership has lead leaders to work more efficiently in different cultures and different settings due to its wide acceptance. The Internet has made the sub-ordinates more open to transformational type of leadership which is helping different cultures assimilate. A few days back I decided to take up a small job as the store manager. It wasn’t something I hadn’t done before. Back in high school I had worked with my dad at his shop but to work for someone else is new to

The Strengths and Weaknesses of the World Bank as an Agent of Essay

The Strengths and Weaknesses of the World Bank as an Agent of Development - Essay Example The activities of the World Bank emphasize more on its role towards the developing nations, ones which are doing their best to catch on to the bandwagon of the developed nations. The fields that the World Bank focuses upon in these developed nations include human development which can take into concern the subjects related to education and health. The main purpose of World Bank’s creation was to facilitate the activities in the line of the postwar reconstruction. The earliest of loans were thus dedicated in all essence towards the causes of Japan and European nations. The tilt of the World Bank, in the beginning, was thus more on giving away it's funding to the nations which were in the middle of some turbulent times. This did not differentiate on the basis of country’s economic dependency and the respective amounts that it could deliver back to the World Bank in case of economic upheaval. Rather the weight was more on the aspects that were linked with the economic reso urces’ scarcity within the particular country. One of the issues that the World Bank has been persistently focusing its concentration upon is the fact related to the issues that come in line with the endangerment of a particular country’s livelihood. These include the different support programs with respect to HIV and AIDS to name a few. There is particular accent towards the matters related with the reduction of risks in line with the different projects by means of a better system of appraisal as well as different mechanisms are in place to supervise the projects in a better manner. Thus there is a multidimensional approach towards the overall development process. This overall development is in the form of different legal reforms, programs dedicated wholeheartedly towards education and the uplift through short-term activities in the same field, environmental safety programs and concerns including the awareness measures and events.

Infection Control Essay Example | Topics and Well Written Essays - 2500 words

Infection Control - Essay Example This discovery was made by Robert Koch, a renowned German scientist and physician in 1882 (Nobel Price 2012). It was referred to as white and consumption plague then because out of seven human beings dying, one had TB. More so, it carried away more than a third of the middle age group working force. The bacterium affects body organs such as kidneys, bones, brain and most commonly, the lungs resulting to pulmonary tuberculosis. Today, the International Union Against Tuberculosis and Lung Disease, IUATLD (2010) documents TB as a great problem, particularly in low income countries. It has been cited as the number one killer for people between the ages of 15 and 49 with Sridharan citing it as â€Å"the single leading cause of human mortality by an infectious disease claiming 3 million lives annually with an estimated 8 million cases arising every year† (2006, p.1). Tuberculosis would be caused when an individual inhales Mycobacterium tuberculosis which enters through the lungs, sp reading to other body parts through the lymphatic system, airways, blood stream or through direct extension. IUATLD (2010, p.5) observed that 80% of tuberculosis forms would be the contagious pulmonary tuberculosis. ... Similar studies by Kempsell et al. (2001) indicate that rheumatoid arthritis patients had commensal organisms such as Mycobacterium tuberculosis trafficked from other sites of the body. The surface of Mycobacterium tuberculosis is characterised by a waxy coating, particularly mycolic acid that makes the cell Gram staining impervious as it would neither be gram positive nor gram negative (Sridharan 2006). This is the reason for application of acid-fast techniques of detection and has been classified by Guiard et al. (2009) as acid-fast Gram positive form of bacteria because its cells do not have the outer cell membrane. The micro organism is highly aerobic thus requires high amounts of oxygen. The bacteria divides slowly compared to other bacteria. It is said to divide every 20 hours whereas other bacteria divide in minutes, such as Escherichia coli which divides every twenty minutes (Medzhitov 2007). This is a small bacillus and would resist weak disinfectants and survive under dry c onditions for several weeks due to its lipid rich cell wall, a critical virulence factor. In the lungs, it would have alveolar microphages take it up but would not be digested. Again, its cell wall inhibits phagosome fusion with lysosome. According to Todar (2009), Mycobacterium tuberculosis would block early endosomal autoantigen 1, EEA1, a bridging molecule, which would however not prevent nutrient filled vesicles fusion. The bacteria would then multiply within the macrophage. Having carried UrecC gene, phagosome acidification would be inhibited. Similarly, it would evade the killing of macrophage by neutralising nitrogen intermediates that would be reactive.

Processors Essay Example | Topics and Well Written Essays - 2250 words

Processors - Essay Example PowerPC is largely based on IBM's earlier POWER architecture, and retains a high level of compatibility with it; the architectures have remained close enough that the same programs and Operating Systems will run on both if some care is taken in preparation; newer chips in the POWER series implement the full PowerPC instruction set. The original POWER microprocessor, one of the first superscalar RISC implementations, was a high performance, multi-chip design. IBM soon realized that they would need a single-chip microprocessor and to eliminate some POWER processor instructions to scale their RS/6000 line from lower-end to high-end machines, and work on a single-chip POWER microprocessor, called the RSC (stands for RISC Single Chip) began. In early 1991 IBM realized that their design could potentially become a high-volume microprocessor used across the industry. IBM approached Apple with the goal of collaborating on the development of a family of single-chip microprocessors based on the POWER architecture. Soon after, Apple, as one of Motorola's largest customers of desktop class microprocessors, asked Motorola o join the discussions because of their long relationship, their more extensive experience with manufacturing high-volume microprocessors than IBM and to serve as a second source for the microprocessors. This three way collaboration became known as AIM alliance, for Apple, IBM, Motorola. In 1991, the PowerPC was just one facet of a larger alliance between these three companies. On the other side was the growing dominance of Microsoft and Windows in personal computing and of Intel processors. At the time, most of the Personal Computer industry was shipping systems based on Intel 80386 and 80486 chips, which had CISC architecture and development of the Pentium Processor was well underway. The PowerPC chips was one of several joint vent ures involving the three, in their efforts to counter the growing Microsoft-Intel dominance of personal computing. The PowerPC is designed along RISC principles, and allows for a superscalar implementation. Versions of the design exist in both 32-bit and 64-bit implementations. Starting with the basic POWER specifications, the PowerPC added some features, including: Support for operation in both big-endian and little-endian modes - the PowerPC can switch from one mode to the other at runtime. This feature is not supported in the PowerPC G5. Single-precision forms of some floating point instructions, in addition to only double-precision forms. Additional floating point instructions at the behest of Apple. A complete 64-bit specification, which is backward compatible with the 32-bit mode. Removal of some of the more esoteric POWER instructions, some of which could be emulated by the Operating Systems, if necessary. A paged memory management architecture which is used extensively in server and PC systems. Addition of a new memory management architecture called Book-E, replacing the conventional paged memory management architecture for embedded applications. Book-E is application software compatible with existing PowerPC implementations, but requires minor changes to the Operating Systems. Operating Systems that work on the PowerPC architecture are generally divided into those which are oriented towards general-purpose PowerPC systems, and those oriented towards the embedded PowerPC systems. A 64-bit PowerPC application

Criminal Justice Discussion2 Essay Example | Topics and Well Written Essays - 250 words

Criminal Justice Discussion2 - Essay Example e judge responsible for the case can understand the events of that day by watching the video since the criminal does not want to agree to the accusations (Garland 20). The one offended on the other hand had died hence making that to be the only available evidence. The evidence can be allowed as it clearly indicates what had happened on that day. The problem could be the person to prove the truth behind the tape as the woman was dead. This indicates that the case cannot be called off just because the victim is dead but it can still go on in order to find out the truth with the little evidence available (Garland 20). With the current technology, the witnesses do not have to be present in person in order to prove their case right but the court can use the available evidence and argue from it. This will serve as a vital step in raising the public confidence in the legal section. It is therefore right if the courts went ahead to accuse the victim using the

Corporate Social Responsibility Research Paper Example | Topics and Well Written Essays - 250 words

Corporate Social Responsibility - Research Paper Example Increased attention to CSR has been enhanced by the need for environmental protection, need for better corporate governance, globalization and intergovernmental bodies such as the United Nations which have made various declarations on human rights and environmental protection. Factors of corporate social responsibility can be categorized in to both environmental and social factors. Environmental stewardship includes the need of efficient utilization of natural resources like water, reduction in energy consumption and recycling of waste materials. This will also include the need to avoid environmental pollution like carbon emissions and toxic waste in the environment (Jamali, Safieddine & Rabbath 850). Social factors include the respect and promotion of human rights, labor rights and ensuring diversity in employment. Other factors include community involvement in development projects like building schools and health care facilities. Anti-bribery practices and supplier relations are also cornerstones of corporate social responsibility (Sabir, Ahmed, Zaidi & Kalyar 14). The company is committed to efficient utilization of all natural resources in all locations of operations. The company will be able to conserve limited natural resources which are also shared with the community. The company is committed to using clean manufacturing technologies that save natural resources and reduce carbon emissions and toxic waste in the environment. This will ensure clean environments and reduction of emission-related diseases. The company is committed to respecting all employees’ rights and offering equal employment opportunities. This will promote diversity, equal employment opportunities and fair dismissals in the workplace. Corporate sustainability is concerned with the long term social and economic expectations of the stakeholders. The basics of sustainability in CSR include continual improvement, compliance with regulatory

Discuss the various perceptions of love in Shakespeares Romeo Essay Example for Free

Discuss the various perceptions of love in Shakespeares Romeo Essay Discuss the various perceptions of love in Shakespeares Romeo Juliet. Then choose two contrasting examples from scenes you have discussed and explain how you would stage them to show these contrasts. William Shakespeare wrote Romeo and Juliet in 1595. When it was written, Shakespeare was quite young, 31, already five years into his career. Queen Elizabeth I was on the throne at the time, and many of the characteristics of Elizabethan lifestyle are included within the play. In the Elizabethan times, it was not unusual for people to get married and have children young. In the play Lady Capulet says, By my count, I was your mother much upon these years, to Juliet, who appears to be about 12 years old. She is telling Juliet that she was already a mother at Juliets age, implying she should be getting ready to marry now. Women were also not considered of much importance in those days. They were not as important as men, and just used for sex, which plays a big part in the topic of conversation between characters throughout the play. Women/girls also had to obey their fathers until they got married, and then obey their husbands when they did get married. It was a very male dominant era. Romeo and Juliet is partly a comedy, tragedy and history. It is a tragedy obviously because of all the death in it. It is a comedy because of the irony and contrast the characters raise, and also because of the humour some characters like Mercutio and the Nurse bring into the play. It is a history as well because of the fact it was written a long time ago, and has historical contents in it. There is a great deal of love and passion in this play, but not all the same. Different characters have different perceptions of love, and different passions. The play is also as much about hate as it is about love, which is a very important element. Shakespeare puts emphasis on themes such as the relationship of love and hate and old and young. This is what I will be analysing in the essay. The play tells the story of Romeo Montague and Juliet Capulet; the children of two rival families living in Verona, who fall in love and get married without their families knowing. The hatred felt by their families leads to the death of five people. Two of who are Romeo and Juliet, the star-crossed lovers who die because they want to be together but cant be. It shows the young as they struggle to escape from the morass of hatred created by their elders. The ancient family feud makes Romeo and Juliets union even more significant as they both hate each others families, but manage to overcome it when they meet each other. This play represents true love because it shows pure hatred turn into pure love. Romeo and Juliet went against everything they were brought up with and gave up their lives to be together. Romeo is a very passionate person when we first meet him, and his passion stays throughout the play. We do learn however, that Romeo is very impulsive, and acts on this impulsive streak very often, and it leads him to do some stupid things, which I will show further on in the essay. The first reference to love in the play is in the opening scene where we meet Sampson and Gregory (two Capulet servants). They are both very vulgar and crude characters and show this straight away when they are talking about the Montague women. In lines 17-20, Sampson says, Tis true, and therefore women being the weaker vessels are ever thrust to the wall. Therefore I will push Montagues men from the wall, and thrust his maids to the wall. This is where the punning becomes sexual. He is implying that he will assault the Montague maids against the wall. Later on in lines 27-28, he says, Ay, the heads of the maids, or their maidenheads- take it in what sense thou wilt. Here he is saying that he will either chop off the heads of the Montague maids, or rape them, depending on what he feels like. Their behaviour shows that they do not actually think of love itself, and only think of sex. They view women as mere objects to serve their pleasure. They are not the only bawdy characters in the play to have this perception of women and love thought. In act two, scene one (lines 34-38); Mercutio is making fun of Romeos talk of love for Rosaline. He talks about a Medlar tree, and describes sex as a Medlar fruit. He is saying that Romeo really wishes Rosalie were a Medlar fruit, even though he says he loves her, all he really wants is sex. This is probably because this is all Mercutio sees love as. The Nurse is another one of these characters. She constantly talks about the physical side of marriage. To her, love is merely about sex and having babies. For Sampson, Gregory, Mercutio and the Nurse, love is something non-emotional, and they have obviously never experienced love like Romeo and Juliets. Love for Romeo and Juliet is very emotionally bonded, and they cannot live without each other. This however does not mean there is no physical element to their relationship. Romeo and Juliet eagerly look forward to the physical side. This can be seen in act three, scene two, lines 1-30, where Juliet is looking forward to her wedding night, or her love-performing night. But even this is altered by their love into something of which Mercutio, the Nurse and the servants know nothing of. In act one, scene one, Romeos parents show parental love when they are concerned about him. The first evidence to show they care about Romeo is in lines 118-119, where Lady Montague says, Right glad I am he (Romeo) was not at this fray, meaning she was glad that Romeo was not involved in the fight that had just happened. In lines 133-144, Montague talks about Romeos worrying behaviour. He says that he is always crying, distances himself from everyone else, and shuts out light, making himself an artificial night. Montague is obviously worried about his sons behaviour, and asks Benvolio if he could talk to Romeo because he does not understand him. This doesnt mean however, that he does not care how Romeo feels, but he evidently does. It just shows the contrast between young and old. The first time we meet Romeo, he seems very sad and down (in the exact state his father describes him to be in). he is sad because he is in love. For Romeo, being in love (at this stage in the play) is a very painful, negative thing, especially because here there is a situation of unrequited love. However, by studying Romeos language in this scene, I believe that he is not in love with Rosaline, but infact in love with the idea of love itself. The fact that he does not say Rosalines name once, but talks about being in love, shows that the she is irrelevant. Romeos doting over Rosaline is introduced to show the difference between love and infatuation. He talks about love as a painful situation to be in, as shown in lines 195-196, A madness most discreet, a choking gall, and a preserving sweet. This changes drastically though, when he meets Juliet. From the second he sees Juliet (in act one scene five); you can see he has changed. He suddenly speaks in a more positive tone, with more positive views on Juliet not just of love. O she doth teach the torches to burn bright. Romeo is referring to Juliet as an actual person, whereas before he was talking about being in love (supposedly with Rosaline), but never refers to her as a person. On meeting Juliet he experiences love at first sight. He goes on to say, For I neer saw true beauty till this night. This shows that he has forgotten about Rosaline already, almost like she never existed. Romeo constantly compares Juliet to a saint throughout the play, O then dear saint. He has made Juliet out to be the most important person (to him), in the matter of minutes. In their first meeting, Romeo and Juliet share a sonnet (lines 94-107). This immediately shows the connection of love and harmony that exists between them. In the sonnet, love as a religion seems to be the key subject, and Romeo talks about it so passionately. He refers to Juliet as a holy shrine, and his lips Two blushing pilgrims. By studying Romeos language here, and that of which he used when we first met him, you can see that his feelings have gone from being self-centred, self deceiving and essentially negative, to less self-centred, genuine and sincere passion, positively approached when he meets Juliet. The love between Romeo and Juliet is different from any other in the play, because both share the same view on love. It is so strong that they fought through everything to be together and when they werent they felt empty and sad. No one else in the play shows love for anything this deep. The words Romeo and Juliet use when flirting with each other emphasise their love for one another. They use words to do with the body lips, hands, palms, religion pilgrims, saints, prayer, devotion and holy then they put both ideas together, holy palmers kiss and saints lips. Romeo is trying to woo Juliet with romantic gestures.

A Christmas Carol Essay Example for Free

A Christmas Carol Essay As regrets had taken place and thoughtfulness had also entered his mind. Another place that Scrooge was brought to that night was a Christmas Eve party that Scrooges old boss had thrown and the spirit enlightens Scrooge on the fact that everybody was joyful, happy and merry and what the spirit told Scrooge was that this party must have come to three or four pounds back then and Scrooge had realised that the happiness is as such as though a fortune had provided it but this was not the case as is was not a fortune that was needed for this joy. This is Scrooges first recognition of the value of money. The Second Spirit The description of the second spirit is of a large, fat man in a robe sitting on a throne with delicious food surrounding him. Through this Dickens outlines Scrooges greedy nature in the present moment. As this spirit brings Scrooge through where he lives they see the bakers and Scrooge asks whether there is a peculiar flavour in what the spirit sprinkles from his torch and the spirit replies, There is. My own Scrooge then asks if it would apply to any kind of dinner on this day and the spirit replies, To any kindly given. To a poor one most. Scrooge asks why and the spirit tells him that the poor one needs the dinner the most. This must have made Scrooge realise that this is true and that he had not realised. Another part of this chapter that moves Scrooges feelings is when he is reminded of the evil words he has spoken from the Christmas Eve, which is, If he be like to die, he had better do it, and decrease the surplus population. The spirit says these words to Scrooge at a time where they are visiting the Bob Cratchits household. After hearing the spirits words Scrooge begins to feel remorse and shame. At this time Scrooge is feeling more and more emotional and he is also feeling sympathetic for those he has hurt during the holidays and especially for Bob Cratchit his employee after hearing the way Bob speaks of him with great respect unlike the way his wife does, Mr Scrooge! Said Bob. Ill give you Mr Scrooge, the founder of the feast! these few words tell us that Bob has recognition of the fact that the meal in front of him wouldnt be there if it wasnt for Scrooge himself. How Mrs. Cratchit speaks is different, I wish I had him here. Id give him a piece of my mind to feast upon, and I hope hed have a good appetite for it on which one drinks the health of such and odious, stingy, hard, unfeeling man as Mr Scrooge. Mrs. Cratchit obviously knows exactly how Scrooge is or maybe how he used to be. Towards the end of the second spirits time Scrooge is brought to his nephews Christmas party that Scrooge was invited to but unfortunately Scrooge had turned down his nephew to go home instead. While Scrooge is at the party he hears more of how people speak of him behind his back but this time it is his own nephew, I am sorry for him; I couldnt be angry with him if I tried. Who suffers by his ill whims? I mean to give him the same chance every year, whether he likes it or not, for I pity him. What his nephew says here must of got to Scrooge for sure. Right at the end of this paragraph there is a time at which the spirit unveils to children from his robe and he describes the little boy as ignorant and the little girl as poor. From Scrooges mouth he tries to say that the children are fine children but the words choke themselves. Scrooge cannot deny the fact that the children were not fine and had a bad personification. Just as the spirit leaves Scrooge he leaves Scrooge with the words, Are there no prisons? Are there no workhouses? which is also what Scrooge had said at his shop on Christmas Eve to a couple of charity workers. I now noticed that it was all backfiring at Scrooge all of his bad ways in the past had started coming back to him and he then gets a vision in his mind of when Marley had visited him just before the third spirit arrives to him. The Third Spirit The first glimpse of information that you gather about the third spirit is that the spirit is a phantom gliding along like mist which is as though it is taken out of a horror movie, lifting up his eyes, beheld a solemn Phantom, draped and hooded, coming like a mist along the ground towards him. This is what would make somebody very scared especially as it during the night as all of the spirits visit him within the night of Christmas Eve and Christmas Day as Marley tells Scrooge so, Expect the first tomorrow when the bell tolls One Expect the second on the night at the same hour. The third, upon the next night when the last stroke of twelve has ceased to vibrate. The description of the Phantom is that of the Grim Reaper, It was shrouded in a deep black garment, which its head, its face, its form, and left nothing of it visible. This description makes me certainly feel that this Phantom resembled death by every means of its appearance and also that this last visit had something to do with death. After a visit from Marley, the first Spirit showing past and the second showing present Scrooge was very keen on listening in carefully to the third spirit a phantom showing him his future. It is almost as if this phantom was sent last to really make Scrooge learn his lesson as it is obviously intimidating Scrooge. The phantom could have been sent to scare the last bit of hatred out of Scrooge to make him pure in his mind, Scrooge feared the silent shape so much that his legs trembled beneath him I fear you more than any spectre I have seen. Scrooge is definitely seeing this is a great privilege for him to have this phantom as you read, I know your purpose is to do me good I am prepared to bear your company The night is waning fast, and it is precious time to me. What Scrooge says in this lines that I have targeted is very assuring that he knows what is to come of himself if he does not pay attention and he especially lets us know this when he says that his time is precious and this allows us to know that Scrooge does not want to end up like Marley but wants to have a better afterlife. A dreadful place that the phantom brought Scrooge to, was a conversation involving two women that knew the late Scrooge before he died. Scrooge is brought to two women talking of Scrooges ways before there was time to change, Every person has a right to take care of themselves. He always did why wasnt he natural in his lifetime? The reason he is in italics is because this is how it is in the book and the reason for that is probably because when one of the women were talking about Scrooge they probably emphasized he very much. What they also ask about him, that why wasnt he natural shows for a moment that they could have had care for Scrooge but this isnt true for two reasons and one is because they speak of him badly the rest of the time and they had also robbed Scrooge of his goods after he died and placed them in bundles, if I could have laid my hands on anything else. Open that bundle, old Joe, and let me know the value of it. This is as if there is no care in the world for Scrooge even as though they waited for him to die just to take him for what he has. Another example of horrid speaking of Scrooge is still from the same woman saying, He frightened everyone away when he was alive, to profit us when he was dead. This shows us that it was as though they waited for his death to occur. Scrooge was realising that this is not the correct way to be thought of after dying as he says to the phantom, I see, I see. The case of this unhappy man might be my own. My life tends that way now. Merciful heaven, what is this. Scrooge almost prays there to beg for forgiveness because of the life he has led, one. These visits and more from this phantom has most definitely shown Scrooge what he is walking himself into and at the end of this chapter and the end of this phantoms visit the phantom shows Scrooge a grave with Scrooges name written upon it and Scrooge had just caught on to the fact that the man he visited that was dead was him and the women thieving the man where thieving him, Am I that man who lay upon the bed? The fact that this is a question shows us is was as though Scrooge did not want this to be true. The final assurance that Scrooge has changed is right at the end of the chapter when Scrooge says himself, I am not the man I was. I will not be the man I must have been but for this intercourse. Why show me this, if I am past hope? I will honour Christmas in my heart, and try to keep it all the year. I will live in the past, the present, and the future I will not shut out the lessons that they teach. Oh, tell me I may sponge away the writing on this stone! The reason I have written so many quotes here is because they are all valid for my point that Scrooge is begging for forgiveness for his past ways and that he promises he will changes and has changed. He begs that the gravestone is not to be his and he tells the phantom that he has had his lesson taught. I know knew that Scrooge had changed for the better and this is purely because he had been visited by the three spirits and Marley; this took time and gradually built more and more guilt into Scrooges mind and this is the main reason why Scrooge changed. Conclusion Throughout analysing the story and each individual spirit we see the growth of Scrooge. Overall Dickens has written a provoking story, in his use of spirits and flashbacks creating a drastic change within Scrooge. The reader almost feels a sense of relief at Scrooges achievement as you are confident it will be for the better. The power of making Scrooge regretful is carried out effectively. Dickens sums up the story with the last chapter The End of it sparking the idea that at the end of something there is a new beginning which is exactly what happens. Scrooges misery is brought to an end and his happiness is shared with everyone, leaving the reader to believe that it is possible for any one to change.

Renewable Energy Policy Of The Philippines Environmental Sciences Essay

Renewable Energy Policy Of The Philippines Environmental Sciences Essay This article provides background for the current petroleum reserves scarcity problem, importance of sustainable energies, as well as the advantages and shortcomings of renewable energies development. In addition, it covers the review of renewable energy policies of four different countries, namely Malaysia, Philippines, Indonesia and Vietnam. The article also summarizes results of this study by comparing approaches taken by the governments of the abovementioned nations to solve the energy scarcity issue. Although these four developing countries take different approaches in addressing the problem, they share a common ultimate objective by reducing dependence on fossil fuel and the amount of hazardous gases, including greenhouse gases and toxic gases, discharged into the atmosphere. While certain renewable energies such as biomass energy and wind power have a tendency to generate negligible amounts of carbon dioxide, others, however, are environmental friendly. Thus, the renewable ener gies developed by these countries are fairly promising and will bring significant benefits to the countries if managed wisely. Lastly, this article also attempts to draw a conclusion on the study of the four policies based on key aspects such as natural resources available and the countries vision and propose some recommendations for further development. Keywords: Renewable energy, Sustainable, Environment 1. Introduction Energy drives nearly all parts of modern life such as the transportation sector and electricity generation. Most primary energies are derived from petroleum [1]. Overreliance on petroleum has become a serious global issue in the 21st century. According to the US Department of Energy (US DOE) report, petroleum reserves are diminishing at a faster rate than the discovery speed. Based on current oil reserves, the current consumption rate and projected consumption rate are 1354 billion barrels, 86.1 million barrels per day (in year 2007) and 92.1 million barrels per day (in year 2020) respectively [2]. Current petroleum reserves are expected to be depleted within the next four decades. The situation is worsening with the rapid growth of motorization, transportation and industrialization activities. This has led to a steep rise in crude oil prices due to high demand for fossil fuel [3]. Prior to 2000, the crude oil price in NYMEX was generally under USD20/barrel. With a higher demand than supply, the price rose to USD60/barrel in 2005 and subsequently shot up to USD100/barrel in 2011 [4]. To maintain the standard of living, searching for alternative energy resources to replace the current primary fuel source is inevitable. Furthermore, the use of alternative energy does not only solve the depletion of petroleum problem, but also generates significant environmental [5-7], economic and social benefits if managed with due regard to sustainability constraints [8]. In addition, efforts on efficiency improvement in energy production and use should not be neglected [9]. In fact, this effort should receive early attention as these objectives are easier to attain , require less investment during the commissioning stage than at the optimization stage and are environmentally friendly in meeting the needs of every developing country [10], [11]. The purpose of this study is to analyze and compare four developing countries renewable energy policies in Southeast Asia. In addition, advantages and shortcomings of the policies are also identified and discussed in the later section. Further, a summary is drawn up regarding to the countries existing policies and frameworks. Lastly, suggestions for improvement on the policies are also included in this study for future review. 2. A broad look at the renewable energy policy of different developing countries Every developing country has its own unique renewable energy policy. Although some countries share a common objective or interest, none of the renewable energy policies can be identical to other renewable energy policies. For instance, the Philippines, a country which has few natural resources is mainly focusing on geothermal power in its renewable energy policy. Indonesia, a country which is rich in natural resources, on the other hand, has a more diversified renewable energy policy. In other words, the renewable energy policy of a country varies according to the countrys direction and natural resources available. In addition, efficiency of energy generated, energy used and environmental impacts are also taken into consideration during the review stage in certain policies. Although these factors do not directly affect or contribute to the development of renewable energies, impacts related to these factors should not be underestimated. Ignorance (on these issues) may lead to more ser ious catastrophic consequences to the world as some of the impacts pose significant threats to the global economy, food security, air quality and the condition of humans health [12]. 2.1 Renewable energy policy of Malaysia Traditionally, Malaysia, a country which is known for having vast amounts of petroleum resources, relies heavily on oil and gas (84%) and hydropower (16%) [13] for electricity generation. However, due to maturity of some oil reservoirs, production of oil has decreased gradually from 862 thousand barrels per day in 2004 to 713 thousand barrels per day in 2010 [14] and 630 thousand barrels per day in 2011 [15]. This problem has forced the government of Malaysia looking for viable renewable energies. To expedite the process, the government of Malaysia has established a fund, known as the Green Technology Financing Scheme (GTFS) amounting MYR 5 billion [16] as an effort to identify alternative green energy and develop green technology. Four key renewable energy sources have been identified, namely hydropower, solar power, wind energy and biomass energy. All these energies are expected to replace petroleum in the next 50 years. However, current researches on alternative energy are mainly concentrating on palm oil based biomass and biofuel with palm oil methyl esters being the preferred fuel. According to a preliminary estimation, palm oil biofuel could generate up to 20% of the countrys electricity by 2020 [17] and expect to replace the non-renewable fuel source, petroleum. Nevertheless, combustion of biofuel is always associated with greenhouse gases discharge such as carbon dioxide (CO2). Global atmospheric CO2 concentration has reported been increasing over the past century from 280ppm to 390ppm [18]. Malaysia was reportedly discharged 164.2 million tonne CO2 or 5.98 tonne CO2 per capita in 2009 [19]. It is estimated about 235.6% higher than the figure reported in 1990. A steep rise of CO2 discharge signifies the increase of environmental and health problems such as drought, rise in sea level, heavy downpours or flooding, increase mortality of wildlife, intense heat waves and increase risk of respiratory and cardiovascular diseases [20-22]. Although some parties claim that development of biofuel could reduce emission of greenhouse gases compared to fossil fuel combustion, the economic, environmental and social benefits of the current generation of biofuels vary [19]. The data does not take into consideration that deforestation for planting of palm tr ees used for biofuel production can result in one-time releases of CO2 which could be very large [19]. Furthermore, use of palm oil as feedstock in biodiesel production is also not economically feasible. Production cost of biofuel has escalated with increasing demand on palm oil due to the use of palm oil as edible oil in cooking. Although there are scopes to increase yield, massive conversion of palm oil to biodiesel will reduce reserves and eventually lead to higher palm oil prices [23]. In addition, increase in demand of palm oil would also drive global food prices higher and increase the competition for edible oil. It is undeniable that the abovementioned problems can be solved with increases palm oil production, but production increases have required rapid expansion of the area planted under oil palm [24], giving rise to serious concerns over deforestation and habitat loss as well as the drainage of peat lands. While short term governmental support such as tax exemption, regulatory intervention and promotion campaign play an important role in the biofuel development, the long ter m sustainability prospect pertaining to the environmental impact and economic is uncertain. 2.2 Renewable Energy Policy of the Philippines The government of the Philippines, however, focuses their effort mainly on geothermal energy development. It can be clearly seen from the country power generation statistic that the geothermal energy accounts for 12% of the countrys total electricity generation [25]. With the total capacity of 2000MW geothermal power plant in operation, Philippines is considered as the worlds second largest geothermal power producer [26]. This figure is far higher than the amount of energy generated by any other types of renewable energy. The effort on geothermal energy development is expected to be continued as it provides a promising future to the country. The reason why the government of the Philippines maintains its existing policy is due to present of numerous volcanos in Philippines. According to Sussman et. al., Philippines islands are complex assemblage of island arcs which have been accreting between two tectonic plates. Two opposing subduction zones have generated a series of volcanoes which extends the length of the Philippines, from northern Luzon to southern Mindanao. Most of the known high temperature (>240Â °C) geothermal systems in the Philippines are associated with these volcano [27]. At the same time, the government of the Philippines also attempts to develop biomass energy. Philippines is known as an agricultural country which produces abundant of biomass resources [28] such as rice straw, coconut shell and sugarcane residues. These resources are believed to have a large contribution to biomass energy production as it could supply continuous stream of feedstock for biomass energy generation. Although researches on other types of energy such as biomass energy and hydropower are also given a fair consideration, progress of the researches remains modest. The problem is mainly due to lack of financial support from the Philippiness Department of Energy and private investors. Limited financial resource available is a great barrier for the development of biomass energy. In addition, lack of incentives is another factor that hinder biomass energy development as the production cost is considerably higher than fossil fuel price [29]. 2.3 Renewable Energy Policy of Indonesia Indonesia, a country which is rich in natural resources, intends to reduce its dependence on the fossil fuel and aims to reduce the depletion rate of fossil fuel reserves[30], by diversifying its focus on solar energy, wind energy, ocean wave energy, geothermal energy and biomass energy generation [31]. Below are the policies related to Renewable Energy development [32]: Green Energy Policy (Ministerial Decree No.2/2004) Small Power Generation using Renewable Energy (Ministerial Decree No. 1122 K/30/MEM/2002) Geothermal Law (Law No. 27/2003) Regulation on Electricity Supply and Utilization (Government Regulation No. 03/2005) The government of Indonesia also encourages private sector and community participations through a small renewable power purchase tariff [26]. Through this programme, renewable power producers are given freedom to develop their own renewable power plants such as micro hydro power plants, mini wind farms and solar power plants in rural area. In addition, the government of Indonesia also invests a vast amount of money on biomass [33] and biofuel development. One of the examples is combustion of rice husk and biodiesel. The country produces an average of 50 million tonnes of rice husk each year. These rice husks have a very low commercial value and limited application. Hence, the government of Indonesia propose to build some rice husk and biodiesel power plants adjacent to rice mills or palm oil plantations to supply energy to the local community. Based on preliminary estimation, the country would enjoy an additional 1600MW power generated each year from the biomass energy generated [26]. However, combustion of biomass is not environmentally friendly. Some of the hazardous compounds generated such as smoke, particulate matter, carbon monoxide, volatile organic compounds are carcinogenic or may cause cancer. Furthermore, emission of carbon dioxide and methane may also lead to global warming problem. According to World Health Organization estimation, more people in the developing world die each year from conditions related to air pollution which is mostly from inefficient, solid-wood-burning stoves [34]. According to a study conducted by World Health Organization, air pollution from solid fuel use was responsible for almost 2 million annual deaths and 2.7% of the global burden of disease in the year 2004 [35]. This makes biomass combustion the second biggest environmental contributor to ill health, behind unsafe water and sanitation [35]. Although the promising geothermal power and hydropower are also given a fair consideration, development of the areas seems to be difficult as potential investors are deterred by the lack of financial viability guarantee and unstable political circumstance [26]. Moreover, distribution or supply of electricity to remote areas or communities is not economically feasible and the state-of-art technology involved of this energy is more expensive than energy produced by conventional hydrocarbon fired plants [30]. Thus, the proposal of building a large scale hydropower plant has been postponed for years. 2.4 Renewable Energy Policy of Vietnam Unlike other developing countries, Vietnam is currently on the rapid economy growth track and is enjoying economic prosperity which it has never experienced before. A decade after the end of the Vietnam War, Vietnam underwent an intensive economic reform known as Doi Moi or socialist-oriented market economy which encouraged foreign and private investments in various industries or sectors [36], [37]. Since then the economic performance of Vietnam had started to escalate and experienced a more intensive growth than ever before [38]. This growth has mainly been the results of the strong performance of five sectors, namely manufacturing, fishery, agricultural, tourism and services industries. Although the economy of Vietnam, like other countries, has also encountered several economy setbacks such as the Asian Financial Crisis, the Burst of the Bubble of Information Technology and the Subprime Economic Crisis, the countrys economy has recovered very rapidly each time after the crisis and has managed to attain average GDP growth of 6 to 9% annually [39]. Improvement of economic performance has indirectly driven up the countrys energy demand. According to the data provided by the Institute of Energy of Vietnam, energy or electricity generated were estimated around 21TWh, 40TWh and 67TWh for the years of 2000, 2004 and 2008 respectively [40], [41], with fossil fuel as a primary source of fuel. Based on the figures provided above, the average annual growth rate of energy demand was estimated at about 15% for this period. Despite having abundant fossil fuel reserves, it is noteworthy that the population of Vietnam [42] also increased in line with economic growth [38]. In addition, Vietnams transportation sector is still undergoing explosive growth. By making the assumption that the rate of growth in energy demand remains constant, the total energy or electricity required by 2030 will be 654TWh [36]. This situation has forced the government of Vietnam looking for sustainable alternative energies. Failure to search for more renewable energies will eventually turn Vietnam into net importer [38], which will give its economy a hard hit as high oil price could lead to a higher manufacturing and living costs. Furthermore, IMF and Citigroup predicted that Vietnam will be subjected to further currency devaluation [43] in years ahead due to inflation problem. All these factors will lead to a more severe economy setback if they fail to develop more sustainable energies to replace the scarce fossil fuel. Electricity supply in Vietnam currently is virtually provided by the local government as more than three quarters of the power plants in Vietnam are operated by either government organizations under the governance of the Ministry of Industry and Trade, Vietnam[41] or organizations which the government has stake or indirect interest in the companies. In short, most of the power plants are state-owned properties. These power plants are basically established under the first Power Development Master Plan, which is introduced to support the economic reformation [44]. Majority of the electricity supply to the northern and southern regions of Vietnam is generated using fossil fuel such as oil and gas (48%) and coal (17.9%) [39], which is considered unsustainable to both environment and economy. Electricity supply to the central part of Vietnam, on the other hand, is mostly generated using hydropower, which is accounted for 27.4% of the electricity supply in Vietnam [39] and is cleaner than fossil fuel combustion. Use of hydropower can be explained by the number of rivers available in Vietnam, which has about 2400 rivers of 10km long [41]. This enables the country enjoying the free and clean resource without compromising its sustainability policy. However, the potential of hydropower is still not fully exploited in Vietnam. Based on rough estimation, up to 70TWh of hydropower electricity could be generated annually [36]. The figure is higher than the countrys current energy need. Thus, the government of Vietnam is currently reviewing the existing strategy and master plan to develop hydropower for the period up to 2015 [45]. The plan of developing hydropower is not a sole solution, but certainly a wise move. In addition to the development of hydropower, the government of Vietnam also explore the possibility of utilizing wind power to generate electricity. In comparison to other countries, Vietnam has a better potential for wind energy development [46] as the country has a higher average wind speed of 7 to 9 m/s at a height of 65m [40]. Another reason encourages the country to develop hydropower is that it provides a competitive generation cost advantage. An estimation based on current wind power generation, with the cost of 8 US cents/kWh [40], indicates that the generation cost of wind power is at least 50% cheaper than other renewable energies. Moreover, wind farms can also be utilized to cultivate crops [47]. In other words, installation of wind turbines would not deter the development of the agricultural sector. This is particularly important to the country as the agricultural sector contributes significantly to its GDP. Furthermore, agricultural activities are bread and butter for p eople of the country. According to the Federal Research Division, agricultural activities account for the employment of approximately 60% of the nations workforce [48]. Thus, development of wind power could bring double benefits to the country. Although wind power generation is also associated with CO2 emission, the emission rate of CO2 from wind turbines is 100 times lower than that of coal combustion, which is insignificant or negligible. A part from the abovementioned energies, the government of Vietnam also explored other potential renewable energies such as solar power, biomass energy [49]. Solar energy is a very promising renewable energy for Vietnam as it is located very close to equator and receives up to 4500 hours sun light every year. Likewise, generation of electricity using biomass is also sustainable as Vietnam is rich in organic and natural resources such as forest, plants, agricultural by-products and edible oil. However, development of renewable energy was very slow and the move was not well received by the community previously. This was mainly due to factors such as limited understanding of renewable energies, lack of expertise support in this field and ignorance about importance of renewable energy to the country. Thus, the updated revised Master Plan for Nation Power Development of Vietnam has already included design principles for the implementation of the Vietnam Competitive Generation Market [50] to increase potential of renewable energy development. In addition, renovation of management is also taken into consideration to attract foreign investors [37] and foreign talents. Meanwhile, the Ministry of Finance also shows a strong support on the plan by increasing tax imposed on profit gained by power plants through oil, gas and coal combustion. 3. Conclusion In conclusion, energy is essential to every countrys development. However, overreliance on fossil fuels in energy generation has become a critical issue. Following the footsteps of the developed countries, most developing countries in Southeast Asia have started reviewing their sustainable energy policies and searched for viable renewable energies to replace the scarce resources. While some countries choose to focus on biomass energy or wind power research and development, others, on the other hand, take a more diversified approach. These policies are mainly designed according to the resources available and each countrys vision. For instance, Malaysia allocates more financial resources on biofuel development as the country possesses vast amounts of palm oil plantation or land. While the Philippines choose to maintain its exploration effort on geothermal energy and biomass developments as country is located in the western part of the Pacific Rim, which is the weakest part of the earth crust [51]. This gives the country the advantage of using the magna of the earth crust to generate steam and electricity. Indonesia, a country which is rich in natural resources, tries to variegate fuel resources by exploring different potential energies. Their counterpart, Vietnam, however, chooses to invest on hydropower development as it has more than 2400 rivers with 10km long [41]. In addition, efficiency of energy generated and environmental impacts are also taken into consideration during policy review stage as legislators believed that under-estimation of the impacts related to these factors may lead to catastrophic impairments to environment and economy. It is undeniable that development of all these renewable energies would reduce human dependence on fossil fuel, however the long term prospect for these energies is uncertain. For instance, combustion of biofuel may not be environmental friendly as well as economically viable in the long term. Thus, a more comprehensive evaluation should be taken into consideration during the policy review stage. In addition, present energy strategy should adapt to new criteria which must be followed in future energy system development [52].

The Unfettered Language :: Speaking Language Essays

The Unfettered Language In advancing through the stages of one’s life, one also advances through different levels and styles of speaking. One’s personal style of language is adapted to fit these distinct periods of life. In citing a language and using words that others are unfamiliar with, many can be left in a state of confusion. Over time there have been many styles of language that we find difficult to understand and relate to. In Keywords, Raymond Williams is able to take a certain language or group of words and show the reader the different forms of the word/language by giving examples and background, thus clarifying some of the confusion that new languages and words can have. One’s whole life is spent around the same types of people and languages, then all of the sudden when leaving that comfort zone that you had developed you feel like you’re lost. To comprehend the different styles of speaking in our society today, one must understand their origins and the context o f their use. The language (group of words) that I am going to discuss in this paper is the one that we speak here at Duke. It is the vocabulary that many students here at Duke speak, as we have matured past our young teen years, but still search for our adult maturity and lifestyle. I will show how the primary language spoken here at Duke is a much more mature and respectful than that of high school language, but explain how it still lacks in maturity compared to adults way of speech. Teenagers growing up in Northern California, like myself, are known for using â€Å"hella†; it’s a word that I have used for as long as I can remember. But when I came to North Carolina for the first time, I said it to someone who in turn asked, â€Å"California, right?† I responded with a stuttering yes. Why is it that these kinds of things happen? How is it that a single area on the world’s map, or a single group of people start using words that no one else understands or uses? To say that there is just one explanation does not fully justify it. I remember my mother and father being completely confused by what I was trying to say back in high school when my friends and I used words like hella (meaning â€Å"a lot†) and hit (meaning â€Å"hideous†).

A Room with a Japanese View :: Haircuts Culture Personal Narrative Papers

A Room with a Japanese View It's the wee hours of Saturday morning in a quiet all female low-rise dorm room at NDSU. Residents are either sleeping soundly or out having a good time some place off campus. But in one dorm room a social gathering is in full swing. I'm not talking about a swing dance either. As I walk down my motel-looking dorm hallway, I hear a male's voice with a sharp and harsh intonation. I pause in front of the door for a second, my curiosity piqued. There is silence for a moment and then I hear the voice again and I realize it's not English, but Japanese. I proceed down the hall, shuffling in my slippers, not wanting to be an eavesdropper. On my return I hear a loud electric razor coming from the same room. Again I pause in front of the wooden door, brightly decorated with two nametags, Yoko and Michelle, made by the creative RAs of our dorm (All names are pseudonyms). What's going on in there, I wonder. I see Yoko weekly at the International Student Association meeting, but only k now that she's from Japan and is here to learn English. I knock at the door, still hearing the razor and voices in the background. The door pops open and I'm greeted by a petite Japanese girl with dyed brown hair. It’s Yoko. She invites me in and I see the pile of different sized shoes near the door. My Hong Kong etiquette that I learned when I lived overseas with my family comes back to me and I promptly take off my shoes. To my left I see Kiyo, a tall Japanese guy with spiky hair, standing behind Watashi, who is quietly sitting down with a black garbage bag covering his upper body. There are garbage bags covering the floor around them and short pieces of black hair decorate the dark plastic. The haircutter and haircutee don’t say much to me. Watashi just says â€Å"hi† when I come in the door and then looks down to prevent getting freshly clipped hair in his brown eyes. Yoko walks towards them and checks out the progress. Cutting hair in the dorms is something one doesn’t see often. I don’t think most guys cut their hair in the dorms like this.

The Internet Does Not Have Everything Essays -- Argumentative Persuasi

The Internet Does Not Have Everything Everyone needs to know that the World Wide Web (a subset of the Internet; see Internet for a definition of "Internet") is a tool, not the be-all and end-all of research. Many students begin their research assignments with the "fact" from their teachers that they'll be able to find, from now on, everything they need on the Web. Not true. Students do need to be made aware that the Web is a great resource when you need some very current information--today's Dow Jones average, currency exchange rates, score in your favorite baseball team's game, news headlines, etc. Furthermore, through libraries there are increasing numbers of indexes that before were available on CD-ROM or in printed books, that are now accessed via the Web (only to authorized users); these are not "on" the Web per se. The term used to differentiate these proprietary and other directly inaccessible sources is the "invisible Web." The invisible Web is much larger than the visible Web. However, some students seem to think that they can find EVERYTHING on the Web. They can't. They probably never will in their lifetimes either. There is simply too much information out there to have it all transferred to an electronic--and widely accessible--format. Other issues that keep things from existing on the Web: Costs can be astronomical--and who is going to pay them? Scanning in images is expensive and time consuming (think of the millions of photographs in archives around the world), Copyright concerns play a major role in keeping things from being widely accessible; companies want to make a profit (there are hundreds of databases that can only be used by au... ...-and help them to identify more readily trustworthy sources. It is doing everyone in society a disfavor to lead citizens (whether young or old) to believe that the Web has every piece of information that one might need. In this increasingly technologically-dependent world, it is critical that the citizens in it are finding reliable information before they start inventing, improving, building, cleaning, renewing, destroying, exploring, etc. They need to be able to critically evaluate their options, and make sure that they aren't ignoring sources that happen not to be available on the Web. The exclusively techno-reliant are, in their own way, as unreliable a source for trustworthy or thorough information as the techno-phobes who won't use the Web at all. Using the best tool for the job or information need is the only way to be certain that you get the best results. The Internet Does Not Have Everything Essays -- Argumentative Persuasi The Internet Does Not Have Everything Everyone needs to know that the World Wide Web (a subset of the Internet; see Internet for a definition of "Internet") is a tool, not the be-all and end-all of research. Many students begin their research assignments with the "fact" from their teachers that they'll be able to find, from now on, everything they need on the Web. Not true. Students do need to be made aware that the Web is a great resource when you need some very current information--today's Dow Jones average, currency exchange rates, score in your favorite baseball team's game, news headlines, etc. Furthermore, through libraries there are increasing numbers of indexes that before were available on CD-ROM or in printed books, that are now accessed via the Web (only to authorized users); these are not "on" the Web per se. The term used to differentiate these proprietary and other directly inaccessible sources is the "invisible Web." The invisible Web is much larger than the visible Web. However, some students seem to think that they can find EVERYTHING on the Web. They can't. They probably never will in their lifetimes either. There is simply too much information out there to have it all transferred to an electronic--and widely accessible--format. Other issues that keep things from existing on the Web: Costs can be astronomical--and who is going to pay them? Scanning in images is expensive and time consuming (think of the millions of photographs in archives around the world), Copyright concerns play a major role in keeping things from being widely accessible; companies want to make a profit (there are hundreds of databases that can only be used by au... ...-and help them to identify more readily trustworthy sources. It is doing everyone in society a disfavor to lead citizens (whether young or old) to believe that the Web has every piece of information that one might need. In this increasingly technologically-dependent world, it is critical that the citizens in it are finding reliable information before they start inventing, improving, building, cleaning, renewing, destroying, exploring, etc. They need to be able to critically evaluate their options, and make sure that they aren't ignoring sources that happen not to be available on the Web. The exclusively techno-reliant are, in their own way, as unreliable a source for trustworthy or thorough information as the techno-phobes who won't use the Web at all. Using the best tool for the job or information need is the only way to be certain that you get the best results.

Blades Corporation Essay

1. If Blades uses call options to hedge its yen payables, should it use the call option with the exercise price of $0.00756 or the call option with the exercise price of $0.00792? Describe the tradeoff. The corporation needs to purchase supplies with foreign currency. To hedge against the possible appreciation of the foreign currency’s value, the corporation can purchase a call option. Both options have to pay a premium for the option. The purchase price or exercise price of option A is $0.00756 plus a premium paid on this respective option of $.0001512 resulting in a total cost of $.0077112 per yen. The purchase or exercise price of option B is $0.00792 plus a premium paid of $.0001134 resulting in a total cost of $.0080334 per yen. Option A is the better option, relatively. Option B has a higher exercise price, though its exercise price is lower, the overall result is a higher amount paid for yen if the option is exercised. If the option is likely not to be exercised, option B is the best choice. The corporation would only have to pay the premium price and not the exercise price. In this case, option B’s premium price is lower. The trade off is between a lower exercise price, higher premium price, option A, that better hedges against the yen if it were to appreciate in value (exercising the option) and a higher exercise price, lower priced premium that reduces cost if the hedge does not appreciate in value (the option is not exercised). 2.Should Blades allow its yen position to be unhedged? Describe the tradeoff. The case stated that â€Å"the futures price on yen has historically exhibited a slight discount from the existing spot rate†. In this case, the exercise price of the option may be higher relative to the future spot rate encouraging the investor to let the option expire. If the option were to expire the corporation would still have to pay the premium and any other non-exercise costs. An unhedged position might be the best position if this were to occur because there would be no premium charges. The disadvantage to an unhedged position is that if the exercise price of the option were to be ‘in the money’, the spot exchange rate is greater than the exercise price, there would be no hedged stance against the yens appreciated value causing a higher cost to the foreign currency payable. Chap 6 1.Did the intervention effort by the Thai government constitute direct or indirect intervention? Explain. The Thai government is trying to smooth exchange rate movements by encouraging appreciation of its currency through direct intervention. It is exchanging foreign currencies for its home currency in the exchange market, this will put upward pressure on home currency. Specifically, the Thai government swapped baht reserves for dollar reserves at other central banks and then used its dollar reserves to purchase the baht in the foreign exchange market. 2.Did the intervention by the Thai government constitute sterilized or non sterilized intervention? What is the difference between the two types of intervention? Which type do you think would be more effective in increasing the value of the baht? Why? (Hint: Think about the effect of nonsterilized intervention on U.S. interest rates.) The intervention of the Thai government is an example nonsterilized intervention because the Thai government did not simultaneously engage in offsetting the described transactions in the securities market. This would have resulted in the net money supply to be unchanged. Both interventions will achieve the same exchange of currency in the exchange market but sterilized intervention requires another transaction to prevent adjustments in the money supply. An increase in money supply, as would be the effect in nonsterilized intervention, would cause home interest rates to drop and makes more money available for consumers to borrow from banks. Investors may transfer funds to foreign countries, the US, to take advantage of higher interest rates. This will increase the demand for US currency. The purchase of foreign-currency bonds leads to an increase of home currency money supply and results in a decrease in the exchange rate. The sterilized intervention is expected to have little effect on home interest rates because the money supply is expected to remain constant. As far as effecting interest rates nonsterilized intervention appears to be the better option. Chap 8 1.What is the relationship between the exchange rates and relative inflation levels of the two countries? How will this relationship affect Blades’ Thai revenue and costs given that the baht is freely floating? What is the net effect of this relationship on Blades? Thailand’s relative inflation rates have increased. This would cause the demand for baht currency to decline because exports have declined due to increasing prices. Exchange rate adjustments are critical to keeping relative purchasing power equal over time as inflation rate differentials fluctuate. When purchasing power is not equal consumers will move to cheaper alternatives. Since products are on a fixed price level they are not adjusted for Thailand’s inflation increases. There will be an increased demand for Blades exports by Thailand’s retailers and consumers because these products have not been adjusted for inflation. They are the cheaper alternative comparable domestic goods. According to purchasing power parity (PPP) equilibrium exchange rate will adjust by the same amount as the differential in inflation rates between two countries, however, there are often deviations from this theory. Thailand uses a free floating exchange rate where a currency’s value is able to fluctuate according to the foreign exchange market. Since Thailand is experiencing a higher level of inflation there is an increase in demand for foreign goods. Additionally, the demand for home goods is reduced. US currency will appreciate due to these market forces. The demand for Blades products will increase but the foreign currency purchasing these products has depreciated in value. This depreciation in Thailand’s currency causes a reduction in costs denominated in baht. US currency has appreciated, relatively. The net effect on Blades would be positive provided that the loss in the foreign currency’s value was offset by increased demand and reduced foreign costs. The magnitude of the cost/benefit ;however, is not clear. Chap 10 1.What type(s) of exposure (i.e., transaction, economic, or translation exposure) is Blades subject to? Why? Blades is subject to transaction exposure, the sensitivity of the firm’s contractual transactions in foreign currencies to exchange rate movements. The net cash flows need to be evaluated by each foreign transaction. First, cash inflows from the sale of goods and cash outflows from the purchase of components result in a positive cash flow. This cash flow is subject to a range of possible exchange rate fluctuations. Appreciation in the value of the foreign currency that caused a net positive cash inflow is viewed as favorable for the MNC. Japanese components imported and other foreign imports are also subject to exchange rate movements. Blades is also subject to economic exposure, the sensitivity of cash flows to exchange rate movements. Appreciation of a local currency would reduce cash inflows and outflows. Finally, Blades is subject to translational exposure. Components are imported from foreign subsidiaries, this could expose the MNC to different accounting practices biasin g cash flows relative to US accounting principles. 3.If Blades does not enter into the agreement with the British firm and continues to export to Thailand and import from Thailand and Japan, do you think the increased correlations between the Japanese yen and the Thai baht will increase or decrease Blades’ transaction exposure? If Japan was primarily used for export, as a result negative cash flows, this position would offset the positive net cash flow incurred by Thailand’s import and export. Since the currencies move in the same direction, a depreciation in currency would have a negative effect on positive cash flows and a favorable affect on negative cash flows. This interaction will help to offset exchange rate fluctuations and effectively reduce transaction exposure. On the other hand, if Blades has a positive net cash flow from the export and import of these highly correlated currencies, Japanese yen and Thai baht, Blades may be exposed to a relatively high level of exchange rate risk. This would increase transaction exposure. This result is due to the fact the currencies are positively correlated as a result the values of the currencies move in the same direction and by a similar amount. This would mean exchange rate effects would not be offset between the currencies if both currencies resulte d in positive cash inflows. 4.Do you think Blades should import components from Japan to reduce its net transaction exposure in the long run? Why or why not? Yes, as discussed above, components imported from Japan, resulting in a negative net cash flow (cash outflow), will help to offset the positive cash flow from exports to Thailand. Since the yen and baht are positively correlated the opposing direction of cash flows between these currencies will help to offset the net currencies fluctuation in value. This helps offset transaction exposure effects because payables and receivable interact in an inverse relationship toward exchange rate benefits.

Harold Hieth’s Rifles for Watie: A Review Essay

1 Jeff enlists in the union army. â€Å"If by a miracle, a general war could be avoided, soldiers were still needed to halt guerrilla warfare in Kansas, brought by the Missourian proslavery faction across the border, Jeff’s dearest wish was to become a soldier.† (Jeff) 2 Jeff chooses this side because he heard Abraham Lincoln give a speech that convinced him that the south was wrong. 3 The incident that occurs is Jeff’s family is attacked by bushwhackers. â€Å"And I’m tired of fighting them with just a sickle, Pa. I want to go to fort Leavenworth tomorrow and join the Kansas volunteers.† (Jeff) 4 Nouns- soldier, hero, Kansas, brother, unioner. Adjectives- loyal, strong, eager, fearless, good. Verbs- fights, works, enjoys. 5 The reasons are, John wants to see the world and David, like Jeff, simply wants to be a soldier. 6 David receives anger from his mother and she will not let him stay. â€Å"That’s what you’ve always wanted, so go on now back to the army.† (David’s mother) 7 One hard lesson is how quickly you can get hurt in the army, like Ford Ivey. â€Å"I don’t wanta live if I hafta be a hopeless cripple for life!† (Ford p.71). Another hard lesson is what secrets can lead to. Such as Clardy killing sparrow because of a secret. â€Å"If I hadn’t gotten mad and deviled the captain about the widows murder poor sparrow might still be alive today.† (Jeff, p.76) 8 Jeff is upset because Clardy has just set Jeff up to be arrested, then gave him a harsh punishment 9 The Missouri woods reminded him of his mother’s brilliantly colored rag rug that lay on the split log floor beside her bed, back in Linn County. The blackjack seedlings seemed a flame in the genial sunshine. The young oaks glowed in livid. The oaks couldn’t seem to agree on an appropriate color; some wore a subdued foliage of and pale, others were gay in and bright. A cardinal flew leisurely out of a tall, sweet gum, and Jeff thought at first it was a falling leaf. Dixie trotted along contentedly at his side. 10 When the union officers reach the Washbourne home, Clardy treats them rudely. However Jeff’s kind and helpful treatment earns him a meal. â€Å"Supper for us or must I burn down your house and set an example to the rest of this yappy Indian town?† (Clardy p.114) 11 The purpose of the propaganda was to inspire the troops to dislike the rebels. â€Å"If each man of you what I have here urged upon you, we will entirely destroy them.† (Noah p.126) 12 The ‘treatment’ is, the boys line up and walk past Clardy, each saluting. The line goes on for so long that eventually Clardy can barley lift his arm. 13 Lucy| Jeff | â€Å"Slavery and preservation of the union, have very little to do with the Cherokee nation.† (Lucy,p.171) | Jeff says the war is fought to reunite the north and south together.| Lucy thinks there should be slavery in the west if the territories agree to it.| The declaration of independence states that all men are created equal. | 14 The grandmother hates to see spring come because she knows that bushwhackers come with it. 15 Jeff arranges for Lee Washbourne’s body to be sent to his family. He pays for someone to take it back he also is angry with captain Clardy and refuses to replace a fallen gunman. â€Å"A hot bitter rage at Clardy flared in Jeff. (Jeff) 16 Jim fills his canteen with union coffee which is easily recognized and could get them caught. 17 It is unusual because the conditions in the army were harsh, many people deserted. 18 â€Å"They had to learn to sing, dance, play the piano, ride horseback, read the classics, and flirt with boys without seeming immodest.† (Jeff) 19 Jeff knows spring is coming because everything is starting to turn green. â€Å"Already the burr oaks were wearing light green tassels and the red buds purplish blooms brightened the hillside and valleys.† (Jeff) Jeff can also smell the spring flowers. 20 Heifer tells Jeff to treat everyone nicely, but to always keep his gun insight. 21 I agree with this advice because in war you never know who might turn out to be your enemy. 22 The hound has outrun its owners and it takes a liking to Jeff. â€Å"Apparently, the hound had outrun its handlers.† (Jeff) 23 â€Å"And during his service with the south he had been both cavallary man and a teamster.† (Jeff) 24 The author is trying to show that Jeff will miss the army but is ready to start a new chapter in his life.