Descartes’ Religious Journey to find God Essay

In the book Meditations on First Philosophy, Rene’ Descartes states many theories and makes many points on a numerous amount of things. In â€Å"Meditation One: Concerning Those Things That Can Be Called Into Doubt†, I struggled with what Descartes was actually saying in terms of God, did he believe in His existence or didn’t he? However, by â€Å"Meditation Three: Concerning God, That He Exists†, I realized where Descartes stood religiously. I agree with Descartes when he doubts the existence of God in the first two meditations because by the third he has found his own way and proof that God does exist and to believe in Him. Descartes has many things that he considers to be reasonable to doubt. Throughout Descartes’ life he has had a long standing opinion that there is a God who is able to do anything who has actually created Descartes himself. He has believed in God’s existence and God’s creations his whole life. However, in Meditation I he is trying to clear his mind of what he believes in, and consider others beliefs that contradict his. He finds himself questioning, â€Å"How do I know he did not bring it about that there is no Earth at all? No Heavens?† (page 463 Kindle). He acknowledges that he judges others sometimes for their mistakes when they feel they have all the knowledge. Descartes views this is a deception on God’s part. Descartes argues that since God is said to be supremely good, why would he deceive us? Since God did not create me to be deceived all of the time, why would he allow me to be deceived on any occasion? An argument Descartes makes on the do ubt that God exists, is that some people view God as only good and that if He really did exist, no evil things would ever happen. Descartes tries not to oppose the opinions of others in this first meditation. He wants to imagine that he came to be what he was by fate, chance, or a connected chain of events, or some other way besides God creating him. Since being deceived or even making a mistake is seen as an imperfection, he says that the less powerful they see the creator of who we exist, the more probable it will be that we are so imperfect that we are always deceived. Descartes argues that it is not enough to make these observations and that we must take steps in our lives to remind ourselves of what we believe in and keep them in our memories. We need to take them exactly as what they are, although sometimes we may doubt them, so that it is more consonant to believe them rather than to deny them. This takes Descartes into his first meditation; he forces himself to believe that his creator is not a supremely good God, the source of truth, but rather an evil genius who is powerful, intelligent, and clever. H e looks at this evil genius as though he has spent Descartes’ entire life in an attempt to deceive him. He knocks out his seemingly obvious beliefs of heaven, air, earth, colors, shapes, sounds, and all other external things as nothing but hoaxes of his dreams, things that are not real and that do not exist. All of these things he now doubts. He sees himself now as having no hands, eyes, flesh, blood, any senses; they are just false beliefs that he possesses these things. Even though it is no longer in his power that he knows anything true, it is within his power to take care decisively, to withhold his assent to what is false, although more powerful, however clever and smart this evil genius may be, to have any effect on him. Descartes decides to put aside all of his doubts, as though he has discovered all of his doubts to be false, and decides to stay on this course until he knows something for certain, or in fact that he discovers for certain that nothing is certain. In â€Å"Meditation III: Concerning God, That He Exists†, Descartes closes his eyes, stops his ears, turns away his senses from their objects and begins endeavoring a more intimate knowledge of his self. He clarifies that he is a thinking thing, that he doubts, affirms, denies, knows few objects, and is also ignorant of many things. He recognizes that he is able to love, hate, and perceive. Descartes says that he cannot be certain of anything without knowing if God exists and if he can deceive. The idea of God is that he is infinite, independent, all powerful and all knowing, the creator of absolutely everything on this Earth, the creator of the earth, the universe, everything. All of these things are so great that the more carefully Descartes looks studies and considers them, the less persuaded he feels that the idea of them owes its origin to his self alone. This makes him come to his conclusion that God absolutely exists. Descartes feels he had to come from God, because if he came from his self, then he would have no doubts or desires or even thoughts of deception. There is no reason that he should continue to exist every day, or even minute, unless there is a higher power, a stronger force, that preserves him, which would be God. There are many reasons for me, which are different than Descartes reasons that God does in fact exist. Although science has made many breakthroughs trying to doubt God and His existence and all that He has made, they have not necessarily been able to prove he does not exist. The whole entire belief of God relies solely on faith. To have faith is to believe in something that you may not necessarily be able to see. To doubt the existence of God at all, goes against everything that He stands for (even though we all may have doubt in His existence at some point in our lives). Explaining that God exists is nearly impossible, it is something we are taught to believe at a young age (depending on how you were raised of course), without really being explained why or how. Everyone on this earth has their own personal experiences or beliefs about God, and those who believe in God have found Him in their own unique ways. Sometimes to truly believe in something, we have to doubt it at first and take a journey to find our own personal reasons to believe in it, just as Descartes did. Descartes struggled with an explanation of deceit and mistakes. He did not understand why God would allow those things to happen when he is supposed to represent only honesty and good in the world. An explanation that he did not refer to is the devil. The bible explains to us that God is good and the Devil is bad. From personal experiences, I used to struggle with why God would allow such horrible things to happen, why did he let my friends die in car crashes, why does death even exist at all? However, later in life, I discovered that the bad does not necessarily come from God, but it comes from the devil. We are to do our best to avoid hateful acts and to overcome evil, which are works of the devil. God is our creator and our reason for being, but we also have a responsibility and choice of life. He has created a world for us that we have taken advantage of and that has managed to unfortunately gain many evil acts and people. We are supposed to live by the bible, if we do not then God’s plan and course is taken astray. Although He ultimately controls everything, He also allows us to make our own decisions, choose our own paths, learn from our mistakes, and suffer the consequences of those mistakes. It is in our control to determine where we want to go in our lives and where we want to end up in our afterlife. After all, for those of us who believe in God, our being here on earth is only to prepare us for our after life, which hopefully will someday take us to Heaven.

Journalism Code of Ethics

Thousands of journalists all over world voluntarily embrace the journalist code of ethics as a critical set of values and guidelines required to be a professional and morally upright journalist. The Society of Journalists (SPJ) says that â€Å"the code is not intended as a set of ‘rules’ but as a resource for ethical decision making†. Because it is not legally enforced, it is up to the integrity of the journalist to uphold the code of ethics. It is not possible to ensure that all journalists abide by the code of ethics.There will be some, who could not stand by their codes, values and integrity when they are in the face of economic and social pressures, and choose to tread the grey areas instead. People do not become bad journalists in a day. It’s a slow fade when black and white is turned to grey. We must be very careful not to give ourselves away to unethical acts, and disregard our morals in order to get a good story or some physical rewards. In Singapor e, we are blessed to have good, ethical journalists, who present very transparent news.The same cannot be said for many journalists in other parts of the world. Breslin’s (1997) study found the following: In Japan, journalists voluntarily and regularly curtail their truth-telling through the practice of self-censorship — not from coercion by the government, but by their own press organizations that cover government. In the People's Republic of China, journalists — like all essential workers — are in the employ of government and pay homage to the truth, but place a lower value on pursuing with any aggressiveness or perseverance.In Korea, journalists most often recognize truth as the word of government, and identify themselves with the elite ruling forces and identify their role as helping to ensure harmony between the rulers and the ruled. Their closeness to government is often measured by the amount of cash in the â€Å"white envelopes† they receiv e from their sources. Journalists cannot live in the clouds, doing what they think is right without pressures being put on them. Often, journalists face pressure from a variety of sources, all trying to make the journalist behave in a way which is not the way the journalist would choose.Journalists are imperfect and fallible. But we must attempt to resist the pressures and take a stand. As such, it is important to review the current journalism code of ethics, and find out whether it is still relevant and sufficient. Indeed, the code of ethics should reflect values, challenges and realities of journalism. However, â€Å"too many of them are mostly lists of do’s and don’ts (usually more don’ts), rather than helpful guides to making ethical decisions in situations that aren’t as simple as the policies sometimes make them† (Buttry, 2010).Also, with much of the articles and stories done on digital social platforms, the current journalism code of ethics is lacking guidelines on the use of social media. The journalism code of ethics attempts to direct journalists from difficult situations but as the saying goes; it is easier said than done. The scenarios portrayed are too vague and unrealistic. A journalist may find himself in various situations where the code of ethics fails to address. As such, the code of ethics is insufficient. I would recommend an update on the code of ethics with new rules to become more applicable to modern day journalism.When using social media as a platform for a story, be aware of the group who might be misrepresented because they do not use social media as often. For the section headlined protecting sources of information; if a journalist assures a source that he would keep the informant’s identity a secret, he must keep his word under all circumstances. I would like to add, do not publish critical opinions from people seeking confidentiality. The motives of sources should always be questioned. Peo ple who wish to express personal opinions in the media should always stand behind their opinion. Objectivity and fairness.A journalist must always be objective when he writes a story. I would like to add, keep an open mind to all views, even views that we are uncomfortable with. It is in reality, harder to write objectively if the subject interest or disgust us. Suppose men like Hitler and Osama bin laden whom many consider to be evil, are still living among us today. And suppose an update comes in and says that Hitler is now confirmed dead! Or Osama bin laden successfully unleashed another major terror act upon innocent citizens. And yet, the journalist must refrain from cheering or groaning in disgust and report fairly.Also, journalists should be fair to all sources. Official and unofficial sources can both be of equal validity. The line between economic pressure and doing a favor can be rather thin at times. The same scenario stated in the study guide; if you work for a small-tim e newspaper, which is in financial difficulties, you might be asked by an advertiser to write an article in favor of a particular product, company or even a person in return for buying advertising space in your newspaper. It will be against the integrity of the journalist to praise said product, company or person if he does not believe in them.He would be yielding to economic pressure if he complies. However, if the same journalist deems the product, company or person to be acceptable to him and the public and thus agrees to do the advertiser the favor, is it still against journalistic ethics? As such, I would propose a new rule; a journalist while in full knowledge that the product, company or person is of little or no benefit to the public, must never promote or write favorably about that product, company or person, to be better than it is. Acceptance of gifts is prohibited. A journalist should not demand payment in cash or in kind for journalistic work.And he cannot accept them e ither, even if they come without demand. This is necessary to ensure fairness and credibility. However, the code of ethics offers no guide regarding how a journalist should donate to support a cause or a political group. A journalist is still a person with rights, and his job does not make him any less of a citizen of a democratic society. Referring to the controversial issue where Keith Olbermann donated $7200 of his own money to three candidates running for public office. The incident resulted in the dismissal of Keith Olbermann from MSNBC.Greener (2010), posted: â€Å"Who among us needs to get their employer's permission before making an open and legal political donation? † The code of ethics does not address how journalists may give, only on what we can or cannot receive. It is understandable, that the very nature of the job views any donations by a journalist to be a bias towards the organization. Thus the need for more transparency. I would propose a new rule: A journal ist may contribute freely to any charitable cause, as long as he does it openly and state the details on any articles related to the topic.What should a journalist do if he were to start a personal blog? In this new digital age, the code of ethics is not sufficient in covering the area of digital social media. Do the same rules apply as if the journalist was writing for an official paper? Can he have freedom of speech in his personal blog? Or is he still held accountable for every word. This new rule should be introduced: A journalist may post freely on his personal blog. But due to the nature of his job, he should not comment on any topics he discussed on his official medium, so that he does not compromise his professional integrity.A journalist should be responsible for whatever he writes. The purpose of reporting objectively and fairly is to ensure as little people as possible get hurt or affected by what we write. Even so, it is inevitable that people can get offended sometimes. So, a journalist must admit mistakes and correct them publicly. Print is not the only platform for journalists. Other mediums include photography, video, graphic art designs, audio etc. Due to the different methods of communication, more rules and guidelines are required.A lack of skill or knowledge about different media should not be an excuse for a lapse in ethics. In conclusion, a journalist is held accountable to his own integrity and morals. The journalism code of ethics is merely a guideline, for journalist to consider when they bump into situations in their professional work. Journalism is not as simple a job as what the general public thinks. Much is required of a journalist; commitment, responsibility, compassion, an inquisitive mind. These are merely the beginning of the many attributes a good journalist requires.Of course, one cannot become a good journalist overnight. A professional journalist is built on confidence acquired through experience, by overcoming obstacles a nd holding onto ethics. References Brislin, T. (March 6-8, 1994). An update on journalism ethics in Asia: Values and practices as context for meaning in Japan, China and Korea. In Jounalism Ethics in Asia. Retrieved November 19, 2012, from http://www2. hawaii. edu/~tbrislin/asiaeth. html. Buttry, S. (November 7, 2010). Journalist's code of ethics: time for an update?.In The Buttry Diary. Retrieved November 19, 2012, from http://stevebuttry. wordpress. com/2010/11/07/journalists-code-of-ethics-time-for-an-update/. Greener, R. (November 5, 2010). Keith Olbermann suspended by MSNBC: Like ‘Louie† – I'm shocked! . In The Huffington Post. Retrieved November 19, 2012, from http://www. huffingtonpost. com/richard-greener/keith-olbermann-suspended_b_779736. html. SPJ Code of ethics. (1996-2012). In Society of Professional Journalists. Retrieved November 19, 2012, from http://www. spj. org/ethicscode. asp.

The relationship between the foreign direct investment and the growth Dissertation

The relationship between the foreign direct investment and the growth and development of the underdeveloped and developing countries - Dissertation Example According to the study the economy of China has been showing continuous growth and development in previous few years. The economists and analysts acknowledge the dramatic improve in the economy of China with the passage of time as the country has evolved from underdeveloped country to an emerging and developed world economy. Most of the countries and analysts have been looking towards China in order to provide financial support to different underdeveloped and developing countries. In this regard huge emphasis is on the Chinese investment in the African countries. Foreign direct investment has an important role to play in improving the economic condition of the country. Particularly if the country is developing then it could assist in improving and igniting investment in the country and therefore creating more employment and more opportunities for people to earn. In addition to this, foreign direct investment could help in growing the economy and improving the productivity of labour. However there are some disadvantages as well. African countries have been one of the most profitable and lucrative and this is the reason why several countries like United States, European Countries, Japan, China and several others have been making investment in African countries. Therefore this indicates that there are several opportunities in this part of the world. The foreign direct investment inflows of several African countries have been improving and the situation looks positive for this part of the world. With more investment, African developing countries would be able to improve their economies. ... 1.2. Background of the Research Study: China has been making investment in different parts of the world including African countries. Ethiopia and Nigeria are also among the two countries that China has eyed already for investment purpose. In both these countries, China has invested in different projects and some of the projects are regarding the infrastructure of the country and therefore China has already completed and has under process different projects with Nigeria and Ethiopia. In Nigeria, China has invested in different sectors including mining, banking sector, service industries, financial sector, manufacturing sector, real estate sector and several others. In addition to this, with Nigeria Chinese firms have formed joint ventures and together they are identifying, analysing and capitalising on the opportunities in the market. Some of the major projects that China has undergone with Nigerian firms are related to oil and gas exploration, service industry, financial services etc (Oyeranti, Babatunde, and Ogunkola, 2011). In comparison to this, in Ethiopia the Chinese government has helped the African nation in several ways as it has invested and helped them in improving the infrastructure of the country. China has already helped by giving financial support in the form of interest free loan to Ethiopia so that the government is able to develop the infrastructure and provide facilities to the people in the country. Also Chinese firms that have started their venture in Ethiopia have also helped the locals to improve their skills and competencies. China also has invested in different projects related to the infrastructure of Ethiopia in order to improve the situation of the

Choose a topic Research Paper Example | Topics and Well Written Essays - 500 words - 1

Choose a topic - Research Paper Example long-term capital investments.  As many companies require credit and loans from banks to sustain the  business practice so if the payments are not made then the businesses tend to fail (Baily & Elliott, 2013). An individual gets affected of US Financial market crashes. It affects an individual as companies suffer losses, and they reduce benefits like health care and insurance. Moreover, due to low-income people will not be able save as they need to meet  daily expenses (Baily & Elliott, 2013). Answer 2: Primary role of Federal Reserve System is to provide the citizens of United States with a safer, flexible, as well as stable flow of monetary benefits. In the current economic condition, they have effectively participated reducing unemployment by introducing large-scale intervention that created money for them. The role of Federal Reserve Chairman is to protect the economy of United States against inflation and determine businesses in order to boost the economy, testifying twice a year and steering the FED to solve financial matter through consensus. In order to protect economic environment, the chairman of Federal Reserve can make monetary policy, supporting the economy by checking inflation. The role of Federal Reserve Board has the main role to devise U.S monetary policy and making key decisions at Federal Open Market Committee (FOMC). With respect to current economic condition, the board supervises the banking performances that affects the economy and most importantly as President of United States need to take approval from the board relating to financial, agricultural or industrial interests so they require to carry out effective decisions (Alessi & Sergie, 2013). Answer 3: The interest rates have an affect the United States when the prices in the Federal Reserve Board are fluctuated. Interest rate is basically the charges the lender take for lending money if there is lower interest rate people will have more money spend creating a ripple effect through

First evidence to show the toplogical change of DNAfrom B-DNA to Z-DNA Essay

First evidence to show the toplogical change of DNAfrom B-DNA to Z-DNA conformation in the hippocampus of Alzheimer's Brain - Essay Example The article claims that, there has been a discovery of altered DNA conformation for individuals suffering from AD (Suran et al 1). It is worthwhile giving credit to the article for clarity of objective. It has been able to differentiate and explain the differences in DNA configuration and conformation for both cases as well as providing evidence for intermediate cases. Additionally, the article was elaborate and illustrative enough whilst sticking to the objectives at the same time. For instance, the article explained the processes, which were used to come up with the evidence of B-DNA to Z-DNA conformation. On the other hand, the article may have failed to answer one important question. Truly, conformation happens but why. It only highlights the cause of disorders as degeneration of genetic material but does not go into elaborate detail on the process of degeneration. It can also be claimed that the article was overwhelmingly technical for persons outside the realms of medicine to understand anything. However, the main objective of the article was delivered in a scientifically acceptable

Stakeholder Analysis for the Democratic-Republican National Convention Essay

Stakeholder Analysis for the Democratic-Republican National Convention (DRNC) - Essay Example Apart from presenting information on the strategy that the department will employ, it will also come up with recommendations that will assist the department as it seeks to satisfy the needs of its stakeholders. The Miami-Dade PD is a county police department that serves Miami-Dade County which includes some of the unincorporated area in Florida even though they possess light mutual aid arrangements with the incorporated municipalities like the Miami city PD. This police department represents the largest department in the South-eastern part of the country with an estimated workforce of about five thousand workers. People still refer to this department by its previous title which is Metro-Dade Police or a more simple term Metro. Identification officers who work for the Miami-Dade PD can be done easily through their brown coloured uniforms while driving green and white livery vehicles. The department runs nine district locations all over the County as well as a number of dedicated bureaus. Presently, J D Patterson who replaced James Loftus is the department’s director and the department’s head offices are situated in Doral, Florida. The mission statement of the MDPD states that the department seeks to promote a secure and safe environment, which is not riddled by crime as well as the fear of crime. It also seeks to maintain order while providing traffic that flows expeditiously in the country. The main values associated with this police department are integrity, service and respect, along with fairness. On the other hand, the MDPD’s vision is to become the ideal law enforcement agency in the country through combining strategic planning with the concerns of the community (Miami- Dade Services, 2014). In this analysis, internal and external stakeholders with an influence on the organization and are affected by the decisions that are associated with the department have been identified. The internal

Case study of marketing Example | Topics and Well Written Essays - 4000 words

Of marketing - Case Study Example Recently it won the Best Supplier Engagement Award at the Ethical Corporations 5th Annual Responsible Award ceremony held in Londons Mayfair on 29th September 2014 (Nestle, 2014). It also won the Most Inclusive Employer of the Year award at the European Diversity Awards held in London (European Diversity Awards, 2014), and the Ministerial award for its significant environmental achievements and initiatives awarded by the government of Vietnam (Vietnam Investment Review, 2014). The achievements of the company in diverse field are indicative of the company’s commitment towards its stakeholders and for global causes. This essay aims to discuss various aspects related to corporate social responsibility and creating shared value and other similar initiatives undertaken by Nestle over the years. The term corporate social responsibility has been widely discussed and debated across various academic and non-academic fields alike. It is defined as "a concept whereby companies decide voluntarily to contribute to a better society and a cleaner environment by integrating social and environmental concerns in their business operations and in their interaction with their stakeholders" (European Commmission, 2001, p. 6). The UK government describes the term as "the responsibility of an organisation for the impacts of its decisions on society and the environment above and beyond its legal obligations, through transparent and ethical behaviour" (gov.uk, 2014). Nestlà © embraced the concept of CSR and actively endorsed the principles laid down by the term. This is apparent from the corporate strategies of the firm which are built around customers needs and expectations. The company recognises and acknowledges the need of the consumers with regard to having access to information about the products they consume. Nestlà ©Ã¢â‚¬â„¢s approach of catering to this need of the consumers helped significantly in developing and

Collaboration and Peer Reviews Essay Example | Topics and Well Written Essays - 500 words - 1

Collaboration and Peer Reviews - Essay Example Also, a project can be completed much faster when collaborating because each team member can focus just on what they are good at. Working as an individual requires someone to be involved in every role; group work means that each person can specialize. On the other hand, collaboration on a project means that some people may slack off because they think that others will do the work for them. Some people are just naturally lazy, so being part of a group allows them to receive a grade that they don’t deserve. Another disadvantage to working as a group is that there can be disagreements among group members. A famous saying that shows this is â€Å"too many cooks spoil the broth.† The same can sometimes be true in collaborating on a project—everyone thinks that they know what is best for the group and they try to impose their views on others. No one is willing to compromise and, as a result, the project turns out to be a disaster. By reviewing my peers’ writing, I have been able to get different views on how to write a paper. Everyone has a different style when it comes to writing, so to learn from someone else’s style can benefit my own writing. Of course, some of my peers’ writing may not be up to scratch; this is where I can offer advice and hopefully improve their writing ability. In doing this, I can think through the thought processes that go into writing and I can adapt my style so that I am a better writer in the long term. The good thing about getting my papers reviewed by my peers is that hopefully they will pick up on something that I may have missed. Because they have attended most of the classes with me, they have been taught the same writing principles that I have. Sometimes, another person can catch something that I haven’t because they are reading it with fresh eyes. A negative to having my peers review my papers is that they perhaps do not have a

Concealed Carry Laws Essay Example | Topics and Well Written Essays - 1250 words

Concealed Carry Laws - Essay Example Sub-point 1: Crime rates are lower in states with concealed gun carry laws. Sub-point 2: Crime rates have not worsened in states with concealed gun carry laws. Main Point 2: Banning firearms does not reduce crimes. Sub-point 1: No positive association between gun ownership and violence. Sub-point 2: Studies do not show that gun control laws have reduced crimes. Main Point 3: Cross country history and experience show allowing concealed weapons carry does not make societies less peaceful. Sub-point 1: Among countries, gun control laws are not associated with peace. Sub-point 2: Gun ownership and murder rates are not correlated across countries. Conclusion Based on evidence, there is good basis not to reverse the gains American society has made in allowing the carry of concealed weapons for Americans to protect themselves. The advances in concealed weapons laws have been beneficial and not dangerous for America. Concealed weapon carry laws: Are they beneficial or dangerous for America? Introduction A center known for its being vocal against laws allowing the carry of concealed weapons, the Violence Policy Center, has pointed out that the â€Å"gun lobby’s priority has been establishing and expanding state laws that allow the carrying of concealed handguns by private citizens† (2009, p. 3). According to the center (2009, p. ... The Violence Policy Center has been very concerned and identified three key data on why concealed weapons carry laws are dangerous for America. First, according to the Violence Policy Center (2009, p. 4), â€Å" over the two-year period May 2007 through 2009, concealed handguns permit holders have slain seven law enforcement officers resulting in criminal charges or the suicide of the shooter.† Second, again according to the Violence Policy Center (2009, p. 4), â€Å"concealed handgun permit holders have slain at least 43 private citizens resulting in criminal charges or the suicide of the shooter.† And, third, according to the Violence Policy Center (2009, p. 4), â€Å"in six of the 30 incidents (20 percent), the concealed handgun permit holder killed himself, bringing the total fatality count to 56.† The Violence Policy Center’s concern for violence in America, particularly murders or homicide and suicide is certainly laudable. Indeed, it is the duty of today’s generation to see to it that every citizen is out of harm’s way. Indeed, it is an obligation of today’s generation of Americans to keep society safe and peaceful. Unfortunately, however, the basis for the Violence Policy Center’s concerns against the concealed weapons laws and the attribution the organization places on concealed weapons laws as responsible for the incidences of violence is anecdotal and unscientific. The Violence Policy Center’s arguments are like arguments that because consulting a doctor or being confined in a hospital have been associated with illness or death then society must ban doctors and hospitals because many people have died when they have

Document Analysis of Julius Caesar's The Gallic War Essay

Document Analysis of Julius Caesar's The Gallic War - Essay Example The Invasion of Britain The year 55 BC was Caesar's first attempt at invading Britain. It cannot be considered a complete success in the sense that after the excursion, the army went back to Gaul and Britain was not occupied. But from the Roman position, most assuredly from Caesar’s point of view, the invasion was a resounding especially when he already received the homage of British tribal chiefs and kings. This, undoubtedly, was the needed evidence to show how the territory has already been conquered as far as the campaign is concerned. This first foray, however, has provided Caesar a fleeting glimpse of the Britain and its societies. When they arrived, they found societies made up of large tribes and clans. Leaders of these groups were not averse to calling themselves kings even when all their constituents were an amalgamation of families and clans. In Caesar’s eyes we are provided some details about how the early Britons conducted their affairs. For instance, he fou nd this out for himself when he noted that the Cantii (people of Kent) have several kings from various kingdoms found in the region. Military Strategy The first campaign involved several skirmishes with the Britons. The Romans had achieved a certain degree of success. And there were several accounts that provided a clear idea about the Roman military strategy in Gaul. The Britons like their distant Gaul cousins are also tribal in the way they wage their war. They adopted the guerilla tactic, which, of course, proved ineffective in the long run. Caesar's legions were equipped and experienced in fighting in this condition. The soldiers had the benefit of Roman training, which produced the world’s first truly professional soldiers, those that considered their work as duty and responsibility, obeying the chain of command and are immune to external influence. Additionally, Caesar’s soldiers were already used to fighting similar strategies in their war with Gallic tribes. Th e long campaign in Gaul has equipped them with better understanding in regard to the most effective approach in dealing with their British opponents. Essentially, the strategy adopted in Britain was composed of two major components: the scorch earth strategy and the show of force. The former was adopted in response to the large British force. In addition, based from Caesar’s commentaries, the Britons also proved adept in stealth and treachery. So the strategy entailed the burning and destruction of fields and property and the plunder of supplies in order to deprive the opposition the resources to sustain their operations and weaken them in an effort to resolve conflict the soonest possible time. After a year passed, Caesar decided to lead another invasion and the campaign this time became a bigger conflict. The Romans and the Britons faced off in several bloody battles. The latter, of course, sustained the most damage since the training and discipline of the Roman force were unmatched. The poorly equipped British – though far superior in number – were still technically savages, too untrained, wielding rudimentary tools. The show of force was crucial in this campaign as demonstrated in the sheer number of Roman soldiers mobilized and the use of war machines and implements such as war elephants, which, of course, deterred much of the local populace. It is important to note

Student teacher ratio Essay Example for Free

Student teacher ratio Essay Introduction Policy makers nationwide, in the field of education, are concerned about the educational system, particularly with regards to the overall success of educational programs. Considerable research has suggested that, compared to their Asian and European counterparts, American students, especially at the secondary level, do not perform as well (Ehrenberg, Brewer, Gamoran Willms, 2001). Given the evidence in support of this observation, policy makers have set out to examine the weaknesses in the system so that improvements can be made in deficient areas. One of the issues that have continued to figure at the forefront of debates is the matter of the student-teacher ratio. Researchers are concerned about the potential effects it may have on student performance and achievement (Borland, Howsen Trawick, 2005, p. 73). Gursky in 1998 indicated that adjusting class size was probably the most â€Å"popular educational initiative across the country (p. 16). At that time school districts across the nation were seeking to implement mandated policies on the required size of classes. President Clinton, in that same year, demonstrated his commitment to improving educational programs when he proposed in his State of the Union address that $12 billion be invested over a seven year period into programs geared at reducing the class size in the lower grades. This, he suggested, would be accomplished through the hiring of about 100, 000 additional teachers (Gursky, 1998). President Clinton’s position reflects that held by some analysts in education who believe that increasing and improving inputs into the educational system is a useful way of impacting student performance. Inputs, on the part of administrators or government, are usually classified in terms of finances or resources. Adjusting the student-teacher ratio or government spending on education, for example, are some of the means by which policy makers have tackled the issue of student achievement (Lamdin, 1995). This is based on the hypothesis that student achievement, as measured by their performance on standardized instruments, is dependent on and determined by the resources invested into the educational institutions, the student-teacher ratio being one of the most important and noted investments (Graddy Stevens, 2005). Student achievement in these contexts is usually measured solely or primarily on the basis of performance on standardized test instruments. However student performance on tests is not the only way of determining achievement. Dustmann, Rajah van Soest (2003) examine achievement in a broader context. They consider that the decision to pursue further education after completing high school could be considered an aspect of student achievement. Therefore school continuation after completing high school could also be a measure of learning. This is, as the literature demonstrates, that individuals who pursue higher education and thereby obtain higher qualifications earn significantly more than individuals simply completing high school (Colorado Association, n. d. ). According to statistics reported by the U. S. Census Bureau in 2004 persons who drop out of high school earn, on average, $19, 169 annually, those graduating high school earn $28, 645, college graduates earn $51, 554 and those with advanced degrees earn $78, 093 (as cited in Colorado Association, n. d. ). Considerations on student achievement should therefore not be restricted to scores on standardized instruments but should take into other factors which demonstrate, in the long run, that the educational system has been of benefit to the student. It is therefore not strange that policy makers wish to improve student performance. The option of reducing class sizes is probably, indeed, one of the most popular governmental initiatives geared at impacting student performance. By reducing class sizes the government is able to increase the resources available to individual schools and districts (Dustmann et al. , 2003, p. F99). Thus, the rationale for reducing class size, according to researchers, is that it is a tool for school improvement. Governments have tended to adopt this strategy because, according to Dustmann (2003), these programs are visible to voters and comparatively easy to implement and not necessarily based on research which demonstrates that this strategy is indeed effective in improving student performance. Though much research has gone into the issue it is still debated whether or not the student-teacher ratio shares a direct relationship with student performance. Not only in the United States but also in the United Kingdom the supporting arguments from either side are equally as weighty (Graddy Stevens, 2005) and it is still disputed whether or not reducing class sizes has a noticeable effect on student achievement (Dustmann et al. , 2003, p. F99). The merits of smaller classes There are many arguments put forward that a smaller class size is more beneficial. Among the arguments some propose that smaller classes are better in terms of discipline (Gursky, 1998). Having fewer students in the classroom means that there will be less noise and also a less disruptive behavior (Ehrenberg, Brewer, Gamoran Willms, 2001). Another argument put forward for smaller class sizes is that the teacher has greater opportunities to provide individualized instruction for the students in the classroom (Gursky, 1998). In this way teachers can provided needed assistance to struggling students as there is less demand on his/her time due to the lower number of pupils. Teachers are in a better position to familiarize themselves with all the students in the class in order to develop a greater understanding of their strengths, weaknesses, challenges, learning styles etcetera, and make the necessary accommodations to ensure each child is successful in the regular classroom. Instructional variety has been one of those topics that have been heavily debated, especially given that more and more culturally diverse students are entering the classroom. With the new mandates under the No Child Left Behind policy all students are expected to perform to the same level at the end of the year, regardless of learning, cognitive or other difficulties. In a smaller classroom the teacher is able to manipulate stimulus material to gain the interest of the cross section of pupils, adopt varied teaching strategies, provide for greater in-class interaction of pupils and overall free up time for the teacher to complete activities in the classroom that are often constrained because of time and class size (Ehrenberg, 2001). The benefits of smaller classrooms thus illuminated seem overwhelming. However, considering that research has not been conducted to justify these claims they are really superfluous (Ehrenberg et al. , 2001). Until a consensus has been made on the place of smaller class sizes in the educational system, it is hasty to matter-of-factly say that these benefits are automatic with smaller classes and reduced student-teacher ratios.

Terror Human Rights

Terror Human Rights Has the â€Å"war on terror† enhanced or harmed human rights? In the words of Howard Zinn, historian, playwright, social activist: How can you make a war on terror if war itself is terrorism? The war on or against terrorism continues to wage as we talk about it and attempt to find solutions to the looming danger that threatens our civilization in itself. The war on terror has been used as a weapon by governments around the world to achieve selfish motives, to satisfy egos and secure futures. There is no tangible enemy, and it is unlikely that international terrorism can be brought to an end by means of war. Terrorism continues to be an unknown enemy, without a clear identity and that is why military invasion like the ones repeatedly brought about by United States on already ravaged countries is not a solution. Terrorism is a theatre where the acts of terror attract the attention of the public in a dramatic manner creating a sense of shock, awe and unprecedented grief. However it must be remembered that no war is correct, no war is worth the loss of our morals as human beings. In the present article, the argument that is to be presented is that the so called ‘war on terror has harmed the human rights of many all over the world. The phrase has been used to deprive millions of people of their dignity, assets and life itself. The article attempts to understand the question of how many rights can be given up for security of the nations that claim to have been attacked and have hence waged the war on terror. Terrorism in the modern sense is violence or other harmful acts committed (or threatened) against civilians for political or other ideological goals. Most definitions of terrorism include only those acts which are intended to create fear or ‘terror, are perpetrated for an ideological goal as opposed to a lone attack), and deliberately target or disregard the safety of non combatants. Any form of military action can be termed terrorism. The famous quote that, â€Å"One mans terrorist is another mans freedom fighter†, has been the basis of attempts to justify revolutionary movements which have been termed as acts of terror. It was during the French Revolution that the words terrorist and terrorism became popular. The word terrorism began in 1795 during the reign of terror by the revolutionary government during the French Revolution. Terrorist acts were committed in order to gain attention of the world. For example, in the Munich Olympics in 1972, 11 Israelis were killed by the Black September Organisation and even though the eleven killed were the immediate sufferers the true effect was felt by nearly 1 billion people watching the news in the world. Terror has been continuing over the ages in one form or another. What is seen as a crime by some is the act of protection of ones own identity and culture by the other. In this sense, the most recent event that completely stunned the world was the bombing of the two world trade centre towers on September 11, 2001. The world watched with disbelief as United States faced attack on its own soil. What followed and continues is an example of the â€Å"war on terror†, as specified and focused on by George Bush, President, United States of America. The use of the word war here is not only misleading but regressive. According to the US understanding, terrorism includes only the anti state violence acts like September 11, 2001. The question here that can be put forward is then what about state violence, what about the use of excess police force, the use of military/ paramilitary in an indiscriminate manner. The morning of September 11, 2001, was a day that will remain etched in our minds forever as the event killed 2973 innocent people whose human right to life had been curtailed. However the world must remember what followed and continues as you read this is also gross violation of human rights. In an attempt to fight the terror which caused September 11, United States government has been carrying out massacres on innocent civilians in both Afghanistan and Iraq. In attempting to find the enemy, and eradicate it, the US policies and arbitrary use of military force has not only killed many more people but has resulted in some of the worst human rights violations witnessed in human history. The immediate effect of September 11 was the widespread discrimination against Islamic Muslims especially young males. The world has remained a silent spectator to the steps taken by US which has used providing long denied â€Å"freedom† to civilians in Iraq and Afghanistan as an excuse to enter these countries. The reason provided for the invasion has been the emancipation or the upliftment of the people in these two countries. However, instead of upliftment these countries have been ravaged of all resources and are continued to be plundered. Human rights have become a latter issue with people attempting to stay alive amongst continuous bombings and military invasions. The world has been a silent spectator for nearly five years after the falling of the two towers to United States government that has been taking steps, using force to achieve illusioned motives and actions completely opposed to the basis of International Law. The right to fair trial is a basic human right, constructed to protect individuals from restriction or deprivation of basic rights and freedoms such as right to life and l iberty. The Universal Declaration of Human Rights provides for this right in Article 10. Along with this the International Covenant on Civil and Political Rights (ICCPR) provides for the right to fair trial in Article 14. The International Covenant on Civil and Political Rights (ICCPR), also includes the right to be free from arbitrary arrest and detention(Article 9), the right to be present at trial(Article 21), the right to be free from torture(Article 7) and the right to appeal(Article 26). The four Geneva Conventions of 1949, which protect civilian populations and those fighting in hostilities, principally during international armed conflicts but also during internal conflicts such as civil wars, contain provisions to ensure a fair trial. However legitimizing of the Patriot Act puts all this in a gaping question. This act is squarely against various rights protected and guaranteed by the Constitution of United States and various international documents such like the Universal Declaration of Human Rights, International Covenant on Civil and Political Rights, Convention against torture and All forms of Racial Discrimination. The Patriot Act allows non- citizens to be detained without charge without a right to fair trial and be held in prison indefinitely if convicted. This Act also allows the government in United States to look into details of the lives of the citizens in the country without prior permission. This includes, monitoring of emails, wiretapping, keeping an eye on property acquisitions, educational as well as financial records. This Act is clearly against the right to privacy and allows the government to arbitrarily interfere. The United States governments acceptance to the Military Commissions Act can be co nsidered a major step towards human rights violation in the ongoing â€Å"war on terror†. Acceptance of such documents which allow the use of uncensored force are opposed to the basic idea of International Law. Under the rubric of the â€Å"war on terror†, the United States government has detained thousands of people in their own territory and around the world. A majority of the detainees are denied access to a fair trial and are held without a charge. There is a clear violation of the basic fundamental right to due process, which is a clear right guaranteed by the US Constitution. Guantanamo Bay and Abu Ghraib tell a story of torture so evil that it shakes the foundation of human rights. There have been revelations of brutality in these prisons in the form of beatings, sexual humiliation and methods of torture which are almost surreal to a normal person. Guantanamo Bay, the famous prison outside territories of United States has given the world pictures of the torture within the â€Å"war on terror†. It has been and continues to be a lawless place. The circumstantial evidence of torture at Guantanamo Bay is cogent and well documented. The most discouraging revelation is the fact that the methods of torture were encouraged and propagated by the Military Commission which provided acceptance to such inhuman treatment. Though the detention at the Guantanamo Bay prison is clearly against the articles of the Geneva Conventions, and particularly Article 75 of the First Protocol Additional to the Geneva Convention of 1977 which states that coercing a prisoner to confess in unlawful, the defence of United States government to the detention remains that the definition of prisoners in Guantanamo Bay includes enemy combatants and not prisoners of war; hence the Geneva Convention does not apply. It is clear that Guantanamo was chosen as a base for torture so as to hold detainees beyond the reach of the United States as well as International Law, which clearly states that the use of torture and inhuman or degrading treatment is prohibited. No matter how one defines the prisoners at Guantanamo Bay, the fact underlying the whole scenario remains that sadism and humiliation are at work in every cell in this prison by one of the strongest governments in the world. Guantanamo Bay has become one of the strongest symbols of human rights abuse carried out in a planned manner by the United States government, and five years of such lawlessness and killing is too long a time to go unstopped. President Bush indeed confirmed the fact that there are secret prisons of the CIA in various countries away from the United States soil. The clear indication here is that somehow US wants to take its suspects beyond the reach of their own law and treat them in an inhuman manner. Another important thing to note here is that there are countries all over the world which have allowed United States to create such torture prisons on their own soil. Not only the United States but many countries in the world are losing sight of the basic human right to life, dignity and respect in the ongoing â€Å"war on terror†. United States Government also has policies under which individuals are transported to other countries for the purpose of interrogation. Among these countries are countries with records of torture. This policy is known as the policy of â€Å"extraordinary rendition† of detainees for the purpose of gathering information using forms of torture. â€Å"Extraordinary Rendition† is the illegal practice of abducting foreign nationals for detention and interrogation in secret overseas prisons. Recent accounts of rendition have a chilling pattern- black clad masked men grab foreign nationals, strip them, beat them and take them to the so called â€Å"black site† prisons, where these people are subjected to unspeakable horrors including no sleep, water boarding, beatings, isolation and mental torture. This often leads to false confessions. After the September 11 attacks, extraordinary renditions clearly involve kidnapping of persons the United States suspects to be a part o f the Al Qaeda network and transporting them to countries where torture is used to derive information on how to bring the â€Å"war on terror† to a successful end. On 18th December 2001, CIA operatives kidnapped two Egyptians, Ahmed Agiza and Muhammed al-Zery, who had sought asylum in Sweden. They were seized and conveyed by a US government-leased private jet to Egypt where both were subjected to, amongst other things, the use of electrodes to sensitive parts of the body. It transpired that the Swedish government cooperated after being assured that the exiles would not be tortured. Seymour Hersh in his book Chain of Command: the road from 9/11 to Abu Ghraib has revealed that the CIA confessed to Congress that before 2001 it there were about 70 extraordinary renditions, which were assigned the status of being absolutely urgent. However since 9/11 the Bush Government has refused to even discuss the forced return of such prisoners. The worldwide flow of prisoners in relation to the â€Å"war on terror† continues to grow and prisoners have been kidnapped and tortured not only from the war zones but also from contries like Sudan, Croatia, Albania, Malaysia and Pakistan. If the prisons of Abu Ghraib and Guantanamo Bay represent what democracy means to countries like Iraq then the whole credibility of American leadership is under question. Across the country and the world racial discrimination has been faced by many, particularly the Muslims. Across United States, after the attacks on 9/11 individuals of Middle Eastern descent and racial minorities became targets of vicious racial discrimination. Thousands of Islamic men were taken into custody without a right to fair trial. Deportation of thousands of people belonging to religious minorities has taken place without any access to judiciary. Persons suspected of any connection with terrorist organizations have been detained without any notification to families for unspecified amount of time. The question that arises here is that is President Bush truly above the law, as he is authorizing torture on these thousands of detained individuals on the basis of suspicion, denying them the basic human rights. A sign of the fact that Bush considers himself above the International Law is the instance on December 5th 2007, when the US Supreme Court heard administration lawyers defe nd the indefensible: that the President can ignore the writ of Habeaus Corpus and hold people indefinitely, without charge and without question. The hearing challenges the judicial system of United States, and attempts to say that fear not freedom is guiding the judiciary in the US. This in itself questions the basic values of truth, justice and liberty which are the cornerstones of a just society. Article 3 of the Universal Declaration of Human Rights clearly states that, â€Å"Everyone has the right to life, liberty and security of person.† This read along with Article 9(1) of the ICCPR provides everyone with a basic guarantee of protection of the right against arbitrary arrest and detention, a clause that United States government has been flouting for years now. International standards clearly talk about not only the grounds of arrest not being arbitrary but also specify that the arrest should be on definite grounds and procedures established by law. There is a clear fallacy concerning liberty and security. Today we face a trade off between national security which is pitted against civil liberties and human rights. The most important question as posed by David Luban in his article on eight fallacies about liberty and security is â€Å"How many of your ‘own rights are you willing to sacrifice for added security?† However this trade off seems rather dishear tening as there is no definite way off knowing how much added security is a person to gain at the loss of liberties. The future of human rights as minute increments for security looks bleak as there is a growing belief that basic rights of citizens ought to be abandoned or at least suspended in order to deal with the growing threat of terrorism. This means that if two or more people endanger property in any manner they can be termed a ‘terrorist organization by the Secretary of the State, individuals may be put behind bars for thinking of pro Islamic virtues, or teachers is school would be stripped of their headscarves as this a threat to security but not a threat to their religious way of life. In the words of Amnesty International, attacks by armed groups reached new levels of brutality and intensity in 2005 but insisted that the perpetrators should be brought to justice through fair trial, not torture or secret detention. The â€Å"war on terror† was failing, the report claimed, and would continue to fail â€Å"unless human rights and human security are given precedence over narrow security interests.† Civil liberties as we have known them are under severe attack now. One belief that threatens them is that the so called â€Å"clash of civilizations† has threatened the integrity of a nation to such an extent that exceptional and unprecedented actions are required to deal with the problem and this includes putting civil liberties at stake for national security. In todays world there are examples that governments world over cannot even provide the rudiments of human security in war torn areas like Sudan and Darfur to people facing hardships at the indigenous levels and to the one billion people who survive with less than one dollar a day. If security of life cannot be provided at such basic levels, even a discussion to gain security in return of liberties being suppressed seems like a lost cause. The question that can be asked is â€Å"Has the era of human rights come and gone?†, the answer to which may be that the era hasnt gone but human rights are challenged in order to respond to the concerns over human security in the world today. Maybe the restrictions on liberty are justified but only to the extent of preserving liberty itself and not for attaining order or security, which is what the world powers seem to be doing in the ongoing war on terror, with illegal deportations, use of torture and invading all boundaries of privacy of citizens; acts that are opposed to the basic beliefs of liberty and security to human beings. Is it correct to assume guilt, to frame people on beliefs of suspicion and to torture them indefinitely? In the case of Rasul v Bush, the US courts held that the detainees in Guantanamo Bay have a right to be heard. Everyone has a right to fair trial, a right to live with dignity and respect, with protection of privacy and related aspects of human rights. Addressing a Counter Terrorism Committee, the late High Commissioner for Human Rights Sergio Vieira de Mello said that: â€Å"[Such] measures must be taken in transparency, they must be of short duration and must respect the fundamental non- derogable rights embodied in our human rights norms. They must take place within the framework of the law. Without that, the terrorists will ultimately win and we will ultimately lose- as we would have allowed them to destroy the very foundation of our modern human civilization.† In conclusion as stated by the 9/11 Commission Report (2004:395), it can be said that: â€Å"We must find ways of reconciling security with liberty, since the success of one helps the other. The choice between security and liberty is a false choice†¦ our history has shown us that insecurity threatens liberty. Yet if liberties are curtailed, we lose the values that we are struggling to defend.†

HR Practices At Shell Pakistan Limited

HR Practices At Shell Pakistan Limited Pakistans first oil field was discovered in the late 1952 in Baluchistan near a giant Sui gas field. It covers 122.67 square kilometers (47.36 sq mi). Pakistan Petroleum and Pakistan Oilfields explored and began drilling from Toot area is one of the oldest oil producing regions in Pakistan with the first oil well was drilled in 1964 when President Ayub Khan encourages a mineral development policy. The commercial production started in 1967. There are about 60 million barrels of oil in place with 12%-15% of which is recoverable. At its peak during 1986, the field was producing approximately 2,400 barrel of oil per day. Oil production was entirely confined to the Potwar Plateau till 1981, when Union Texas Pakistan discovered its first oil-field in Lower Sindh. By 1998-1999, the Lower Sindh gas-fields were producing more oil than the Potwar Plateau. Since then, new deposits have also been found here. In 2005, the Vancouver-based International Sovereign Energy signed a memorandum of understanding with the Oil and Gas Development Company Limited, Pakistans national oil company, to develop the Toot field.   Pakistan has not experienced many new oil fields coming online. As a result, oil production has remained fairly flat, at around 60,000 barrels per day (bbl/d). Due to Pakistans modest oil production, the country is dependent on oil imports to satisfy domestic oil demand. As of November 2006, Pakistan had consumed approximately 350 thousand barrels of oil and various petroleum products, of which, more than 80 percent was imported. The majority of oil imports come from the Middle East, with Saudi Arabia as the lead importer. In Pakistan transport sector in the biggest user of the petroleum products use 48%, energy sector uses about 36%, and industrial sector which has a share of 12 % while remaining 4% is shared by the residential sector. There are almost four major national oil companies currently involved in the sector, namely Oil and Gas development corporation limited (OGDCL), Pakistan petroleum limited (PPL), and Pakistan state oil company limited and Pakistan oilfields limited (POL). http://i95.photobucket.com/albums/l140/tortoise_bucket/Shell-Skull-Iran-Animated.gif Introduction of Shell Pakistan Limited The documented history of Royal Dutch Shell plc (commonly known as Shell) in Pakistan dates back to 1903 when partnership was struck between The Shell Transport Trading Company and the Royal Dutch Petroleum Company to supply petroleum to Asia. In 1928 when Royal Dutch Shell plc and the Burmah Oil Company Limited (was a leading British oil business) in India were merged and Burmah Shell Oil Storage Distribution Company of India was born. After the independence of Pakistan in 1947, the name was changed to the Burmah Shell Oil Distribution Company of Pakistan. In 1970, when 51% of the shareholding was transferred to Pakistani investors, the name of changed to Pakistan Burmah Shell (PBS) Limited. The Shell and the Burmah Groups, retained the remaining 49% in equal proportions. In February of 1993, as economic liberalization began to take root and the Burmah divested from PBS, Shell Petroleum stepped into raise its stake to 51%. The years 2001-2 have seen the Shell Petroleum Company successively increasing its share, with the Group now having a 76% stake in Shell Pakistan Ltd (SPL) an expression of confidence The second largest oil company in the country, Shell Pakistan has successfully positioned itself as the preferred oil and Gas Company in Pakistan, leading the field in its commitment to customer service, quality of products, safety and environmental protection. Currently shell has been operating for over more than 90 countries and territories and has been providing its products and services. Shell Pakistan is divided into 8 functional areas i.e. Retail, Lubricants, Aviation, Operations, Finance, Corporate, Human Resource and Commercial Fuels. It has played a leading role in energy demand of Pakistan. It represented in all aspects of the upstream and downstream oil business in Pakistan, in exploration both onshore and offshore, in refining, as well as a 26% share holding in the white oil pipeline( an oil pipeline from Port Qasim to the Pak-Arab Refinery (PARCO) at Mehmood Kot, Multan District, Punjab,). As Shell has a rich legacy and long association with Pakistan, it operates over 800 retail stations, it has the leading market share among foreign petroleum retail businesses in Pakistan. HR BUSINESS STRUCTURE OF SHELL A business needs people to achieve its goals. In every organization the business activities are performed by different people working in different departments like marketing, finance, IT, and others, but HR is the one whose functions are not only associated with performing its own department activities but also to look over the activities of other departments. In two words, it is charged with the overall responsibility for deciding upon and implementing strategies and policies aligned with organizations goals and getting the things done from people and then with the management of individuals and departments. Shells HR activities are not dependent on a respective country level but they are categorized into three different levels. HR Business (Global) Shells HR Business has been operating at the global level and evolved in designing the replica of various businesses like Retail, supply and distribution, commercial, global functions, manufacturing, chemicals, finance/controllers, etc. Centre of Excellence (Regional) The people working in centers of excellence are on the regional level and are responsible in making overall policies, setting remuneration, expatriation, and making policies for competence development. HR Country (Respective country) At the country level they are the people like HR managers so where ever shell has been operating the respective country includes HRM. The policies aligned to the business and functions are implemented here and the managers are responsible in conveying what needs to be done. Shell Pakistan is dealing at this country level so our further discussion will be based on the activities of HR country Pakistan. HR Departments Structure at Country Level The responsibilities for HR department at country level are not divided into different sub-departments rather; there are the job positions in the hierarchy which are responsible in having certain duties to be performed and to hold certain responsibilities. The benchmarks are as follows: Employee Relations/Industrial Relations Employee and Industrial Relations at shell are maintained by the HR account managers who focus on the morale and motivation of employees and how they feel about working for Shell, as well as building strong relationships with employee representatives. A lot of Hr managers time is spent in communicating and consulting with Shell staff and representative bodies to ensure theyre aware of decisions at all levels, that they feel involved in the decision-making process. Learning and development Learning development is another seat for the account manager at the table within HR, the HR account manager helps in achieving of business strategies and operational plans. It helps in providing and developing key capabilities to meet the demands and challenges of the business. Working on the design and delivery of learning programs covering Leadership Development, Technical/Professional Development, and the Personal and Business Skills portfolio are the basic responsibilities for manager. Recruitment Country level HRAM provides a recruitment process that brings the best of the worlds talent to Shell and goes for top graduates and experienced professionals whose skills will secure long-term competitive advantage for the company. Policy The next HRAM is responsible in implementing policies that comes into shells basic business principles which includes core values, honesty, integrity, respect for people and the promotion of trust, openness, teamwork and professionalism, and pride in what they do. HRM enforces employees to follow up with these policies. HR PROCESS OF SHELL PAKISTAN LIMITED The process gets started with the planning of HR needs. The first basic need f HR is to make sure that the right number and right people are there at the right time. By performing job analysis it comes to know that the right people are there, by knowing surplus and shortage situations it can work on right quantity and time. Job analysis is done at the global level so Shell at country level is responsible in taking the actions on the situations of surplus and shortage. Surplus of Employees It is in the companys policy not to hire more than 500 employees. During surplus the employees are given the opportunity to apply for other jobs within country at shell and clear the selection process or other then that the HR management refers the excessive employees to other big organizations. Shortage of Employees In case of shortage the company satisfies the term fill in the vacancy in which it gives first priority to its internal employees to apply for the proceeding vacancy and then it goes for external recruitment to fill the place which has been left over by the promoted employee. RECRUITMENT AT SHELL PAKISTAN Those individuals who want to see their future at shell decides upon the way in which they want to proceed with it. There have been different recruitment methods that HR department has been considering: Methods of Recruitment Head hunter firm Shell outsources the responsibility for recruitment when it seeks to recruit a top level professional with defining the requirement grounds of maturity and competence. The organization is in a favor of equal opportunity employer where men and women both are preferred. The outsourcing is done so that the higher position does not become the victim of nepotism or corrupt system. Global Recruitment Shell appreciates the best fit employees for the above positions for which the HRAM put efforts in bringing global talent to Pakistan and it is normally done for the senior position. As Leon GM of Shell says, Global recruitment is done for global talent Internal Recruitment This method receives the primary concern at shell in which the internal employees are more preferred to apply and get selected for the positions on a fair basis as they also have to go through the overall selection process. As internal employees are more familiar with the culture, work unit, rules and regulations so it benefits the organization as well in cost saving. Moreover, there are no promotion opportunities for employees so the internal recruitment has turned out to be an alternate motivational factor to work unit. The employees can apply by visiting the companys intranet. Advertisement Advertisement opens another way for the job seekers. The advertisement is based on job specification in which all the requirements are mentioned which perhaps reduces the possibility of untalented individuals to apply. As the Gm said that going into job description is a lengthy process. The blind box strategy has been proved not that helpful for the HR managers at shell because they applied this strategy for twice but no adequate response was received. Employee Referrals When the company posts the job offers on the notice board or on its intranet for the internal employees then it also runs the possibility that employees will get their referrals along. Job search (cyberspace) Cyberspace is categorized for professionals, internees, and graduates. There are application forms which need to be filled with an attached resumes. POST-RECRUITMENT PROCESS Initial Screening CV/Resumes The individuals curriculum vitae (CV) and resumes are taken into consideration when making selection decision. Shells HR management primarily focuses on the format of the resume of the candidate in other words they short list these resumes on format and pattern bases. Application Form Those candidates who apply on the internet have to register themselves for filling up an application form given on the website of shell. Here it encourages those candidates who are eligible on the criteria as decided by the company. Those candidates are short listed who meets the required criteria and they also enclose their resumes along here. The internal candidates are already registered who just need to log in while applying for the new job. SELECTION Interview Those candidates whose application forms are short listed are invited for an interview. Here an individuals culturally fit requirement is given a close consideration and two interviews are conducted. The first interview is taken by the manager of HR department and then short listed from here are sent for the second interview which is taken by the department managers along with the senior managers. Candidates behavior is also of a keen interest to an interviewer and he is assessed against capacity, achievement, relationship skills and technical skills. Background Investigation There is no specific need of background investigation because the documents that an employee carries along on the interview day become a clear evidence of employees profile. For some positions the degree and experience background is important but mostly an employee can be from any background but must be eligible for the position. Medical Requirement Minimum fitness to work is required as it is set by the Centre of excellence. The country level Hr manager while considering the main factors can reject who does not fit to the minimum requirement. ORIENTATIONAT SHELL PAKISTAN LIMITED Internally selected candidates Employees who are internally selected are given no orientation as they have already been through it and are familiar with the norms, values and culture of the organization. The work introduction is made by the line manager and the employee gradually learns about new work. New Employees The new employees when join the company they are given a set of documents in which they can make themselves aware of the framework in which policies are set so that it makes an organization a good place to work. The documents can contain the following lessons: Code of conduct and ethics Anti-corruption and bribery Anti-trust in which whistle blowing is considered as unethical Policies around harassment and gender A new employee is introduced with the work unit but its his/her responsibility as well to go, shake hand and introduce him or her to others. Moreover there are communications meetings which makes them socialize and they are also given the organization tour. Curriculum activities performed by employees The employees are also offered to attend a day in which there are number of ground activities they need to perform including group discussion, presentations, exercises, real case studies, team building activities and others, to analyze how individual can grapple with different business scenarios. It is done at the global level. LEARNING AND TRAINING Shell believes that the best way to learn is by doing. The emphasis is being on shadowing people and then if the lacking is found during performance evaluation then the employees are trained by on-the-job methods. The new employees are shadowed by which they are assigned to the line managers and observe how the work is to be carried out, what are the daily responsibilities and a lot more. They keep on learning about their work so they develop overtime. The employees are not rotated on the jobs as the promotions are restricted but it can be done by a communication or negotiation with line managers. For suppose, If an employee wants to learn about the new work or job then he can ask of it from the line manager and by the mutual discussion between them he can learn farther. There are specific indicators which analyze the need for training and are computed on the yearly based performances. Analyzing Training needs Accept Error The Hr department keeps the record of employees to evaluate their performances and to see whether they are set into the environment. It looks that the person must be culturally fit, behavior is good, does the work by own, performance is good, and dont tries to dominate over others. Many times the employees are imaged as a perfect candidate for the position during an interview process but the time when the reality appears and if it is opposite then the HR manager does consider it as an accept error. It indicates that an employee needs more of the training. The person is given a period of six months in which he or she is trained to fit into the specific requirements and evaluation also goes a long time to time. Competence profile There are competence profiles for each job and people are supposed to be assessed together on profiles. For instance, firstly the people are shadowed and then if somebody needs to acquire leadership skills, negotiation or interpersonal skills or any other skill then for that there are programs like on-the-job training such as; Work Assignments Team tasks Projects Shadowing people Links to websites with different universities Management articles and research publications DEVELOPMENT AND TRAINING There are international programs for employee development and training. The pure development is been made through foreign courses which are considered as a part of off-the-job training and the training which helps a little in development of an employee are virtual courses. Foreign Courses Foreign courses are considered as the development of an employee as the HR director stated, There are public and foreign courses which is a part of the overall development, we look at the individuals job performance and potential so everybody doesnt go for that and everybody may think that unless are gone for a course they cant be able to learn, but learning and development are two different things. You should need to be learning all the time and as development is the costly process so we limits off the candidates. Virtual courses (Shell Open University) These are the online courses by which an employee can learn by browsing the shells official website where one can get the access to shell Open Universitys web page and learn all the relevant things. PERFORMANCE APPRAISAL Performance appraisal is done by two way process: Goal Performance Appraisal Shell set targets for improvement and measures, appraises and then reports performance. There is a competency profile for each job according to which an employee is assigned to the different work-related goals that need to be achieved. GPA is given on the evaluation whether the goals have been achieved. Ranking Ranking is a process alike on which the individuals are compared within their departments and the best ranker receives the reward. There is a structured budget so only one person will be receiving the reward. As the HR manager stated, Everybody cant be man of the match in every match. REWARDS AND BENEFITS TO EMPLOYEES The employees are benefited and rewarded on many different grounds. Some of them are as follows: Internal recruitment The internal employees are given the first priority to apply for the next positions. This has been made as an alternate for promotions. Competitive Salary The competitive salary is based on market conditions so the experienced and the one with high skills is probably the one who is paid high. Performance-related pay and bonuses When the employee accomplishes goal-performance appraisal then he/she is rewarded with bonuses or sometimes it gets the increase in salary. Club memberships The employees are given different club memberships and are also offered to participate into its activities in which they are awarded as well by the clubs. Vehicles The employees are given cars and pick and drop facilities. The top managers are also benefited with fuels. Annual paid leaves The employees are given annual paid leaves for which there salary is not deducted. Flexible working practices The environment of the work place is made so flexible and interesting that the employees feel secure and remain concentrated while being at the work place. The timings are also flexible so that employees cannot think about taking out time for some of his/her off the job related work during job. Long Service Awards Shell recently held a long service awards distribution ceremony in 2010 at Karachi in which the eligible staff who had completed 30, 25, 20, 15, 10 years of experience in the company were awarded. Champions trophy The champions trophy-east was launched in 2009 to recognize and reward account managers and sales managers for the commercial fuel teams in east. It was aimed to energize the sales professionals and appreciate the outstanding performances .From Pakistan Ehtesham saleem, AM for a Pakistan commercial fuel was awarded. Traveling vouchers In 2009 shell evaluated its top 3 sales performers in east and they were given travel vouchers valued at 3,000pounds, 2,500 pounds, and 2,000 pounds for the first, second and third winner respectively in which the account managers from Pakistan were also included. Other benefits and rewards include: Maternity/paternity leave and possible sabbaticals Mobile bills Shell fuel cards Pension/ retirement plans Healthcare coverage Recommendations Shell is one of the biggest organizations globally, but as it has all the policies designed at global level so it costs high at regional level. The demands of culture and needs of employees vary from country to country. So for every region the policies should be well designed and structured according to the needs of the employees. It is very time consuming because the HR department working in Pakistan has to gather all the information regarding performance appraisals, promotions etc and then all of this information is sent at a global level, it can create a communication gap without the HR department working at a global and a regional level. Policies should not only be implemented but should also be created according to the employees, because the supervisor or the manager to whom the employee reports directly only knows about his/her performance. Conclusion HR department in every organization plays a vital role in managing all the activities which are related to profitability and management of employees which are main assets of an organization. Shell is a multi-national organization which is working at a global and regional level. All the policies are made for the benefit of the employees, they consider everyone equally none is favored or prioritized unless he/she is capable and prove themselves by fulfilling the tasks assigned. They motivate their employees by providing them the opportunity to apply for a vacant position which shows that how much they are valued. Team work is valued because they consider that an employee is no good to the organization if he/she cannot cope up with the team, everyone can work for themselves but a true dedicated individual is that who matches his desired needs with the organization demands.

Ginseng :: Botany

Ginseng Ginseng has long been recognized as an herb possessing great value. The first written record of the use of ginseng can be found in a Chinese Herbal dated in the 1st Century B.C. This Chinese Herbal, Shen-nung pen ts'ao ching, was surely preceded by a long verbal history of ginseng for in ancient China, ginseng was always held in the highest esteem as a powerful drug (5). History shows that early Chinese emperors placed great value in ginseng. Early emperors proclaimed its roots as having many uses, primarily as a tonic or stimulant for both physical and mental disorders (9). In addition, it was used for increasing fertility and sexuality, and most importantly for strengthening the body. In fact, ginseng was so esteemed as a botanical drug that it was an important trade commodity, at times serving as payment for ransom and as payments of tribute to the Chinese government (3). As the demand for ginseng increased, cultivation of the plant was initiated to offset the dwindling supply of wild ginseng. The earliest plantations were in southeastern Manchuria and what is present day North Korea (5). Missionaries in China during the early 1700s became aware of ginseng and subsequently their knowledge of its commercial value spread to eastern North America. The export of wild ginseng root from America to the Orient began in the early 1700s. In 1773 the sloop "Hingham" sailed from Boston to China with 55 tons of ginseng on board. The first shipment of ginseng to China after the American Revolution is reported to have been made by John Jacob Astor from New York in 1782. The root from that shipment was said to have been sold for three dollars a pound. As in Asia, wild American ginseng became scarce. Its cultivation began in the 19th Century with much of the plant being grown in Wisconsin and Ohio. It has been reported that nearly 21,000 tons of American ginseng has been exported between 1821 and 1983 (1). Ginseng is the common name of two species of Panax of the family Araliaceae. Panax ginseng is the Asian species and Panax quinquefolius is the American species. Harding (1972) describes four varieties of P. ginseng and three varieties of P. quinquefolius (4). Shorter forms of the common name ginseng, "sang" and "seng", are used in the United States. Other common names include red-berry and five fingers. Ginseng is a perennial herb 60-80 cm tall.

Communicating Conflict in Ernest Hemingways Hills Like White Elephants

  Ã‚   Ernest Hemingway's short story "Hills Like White Elephants" touches on an issue as ageless as time: communication problems in a relationship. He tells his story through conversations between the two main characters, the American and the girl. Conflict is created through dialogue as these characters face what most readers believe to be the obstacle of an unexpected pregnancy. Their plight is further complicated by their inability to convey their differing opinions to each other. Symbolism and the title's meaning are other effective means of communicating conflict. To begin, consider the main character's point of view. Single and in his prime, he makes the most of his lifestyle by traveling and seeing new sights. The story is set on one such excursion, at a train station in Spain. Of the complications that might arise from starting a family, one is certain to him: traveling, sight-seeing, and his current lifestyle would be things of the past. These are some of his motivating thoughts as he pleads his case for terminating the pregnancy. He chooses his words advantageously, almost deceitfully, when trying to convince the girl that an abortion is easy surgery: "It's not really an operation at all" (275). Those familiar with the abortion procedure can affirm that it is an operation, and rarely a simple one. This remark reveals how desperate he is to make the decision for the girl. The man further complicates the discussion by contradicting himself. For each time he reassures the girl he wants what she wants, he spends at least one line identifying exactly what he wants. This is clearly seen in the following conversation: "You?ve got to realize . . . that I don?t want you to do it if you don?t want to. I?m perfectly willing ... ...ing, symbolism, and the ageless dilemma of communication problems provides an excellent dialogue, giving the story an interesting twist indicative of his style Works Cited Baker, Sheridan. "Hemingway?s Two-Hearted River." The Short Stories of Ernest Hemingway: Critical Essays. Ed. Jackson, J. Benson. Durham: Duke UP, 1975. 158. Hemingway, Ernest. "To Maxwell Perkins." 16 Nov. 1933. Ernest Hemingway/Selected Letters, 1917-1961. Ed. Carlos Baker. New York: Charles Scribner?s Sons, 1981. 400. ---, "Hills Like White Elephants." The Short Stories of Ernest Hemingway. New York: Charles Scribner?s Sons, 1953. 273-278. Lindsey, Dr. Victor. Personal interview. 25 Sept. 1995. Organ, Dennis, "Hemingway?s ?Hills Like White Elephants?." Explicator. Sum. 1979: 11. "White elephant." Webster?s 21st Century Dictionary of the English Language. 1993 ed.   

Women in Shakespeares Writings :: essays research papers fc

Shakespeare wrote many entries based on his feelings at that moment. The basis of many of his female characters was brought about by these certain emotions. The women in Shakespeare's writings emphasize many of the characteristics that reflect his own personality. Shakespeare bases many of his plays and poems on his moods.It is often said when writers write of what emotional state they are in, their words form the essence of their works. Shakespeare's moods, whether dark or romantic, have brought about many excellent plays that still touch the hearts of many to this day. (Kellog 225 -256) An example of his romantic mood is found in his play Romeo & Juliet. The strong love between the two reflected Shakespeare's love for his wife Anne. The bonds of love drive the "two star-crossed lovers" to disobey their families in hopes that their true love will unites the mortal enemies forever. In turn it pushes everyone to the edge. Juliet's father partially disowns her because she refuses to marry the suitor he has chosen for her. In effort to keep her and Romeo's love alive, Juliet takes a drug that makes her seem as though she were dead. (O' Conner 69) In the hour of her "fake" funeral, Romeo's friend Balthasar misinterprets Juliet's death. He flees to Mantua, which is where Romeo is exiled for slaying Tybalt. Romeo, not knowing of Juliet and the priest's actions, believes that story he was told to be true. He then returns to Verona a sad and forlorned man. (o' conner 127) Upon his return, Romeo purchases poison so that he may join his true love at the gates of heaven. He arrives at the church and approaches the supposedly dead Juliet. He allows himself one last hug and kiss before they are to meet again. As Romeo drinks the poison, Juliet awakens to find her love dying before her. When Romeo dies, Juliet feels the only way they can be together is in death. Therefore, Juliet falls on Romeo's sword so they can reunite again. Romeo & Juliet is one of Shakespeare's most famous romantic tragedies. (O' conner 217) Another characteristic that Shakespeare posses and gives to his female characters is religious beliefs. During the Renaissance period, women were very active in religion. They were only allowed to speak their minds in church so that is where they spent most of their time (sachs 17). The belief of the Renaissance time was that men ruled over their wives, as parents did children, as kings did coutries, and as God rules over all.

Comparison of Financial and Managerial Accounting

Financial accounting refers to accounting and oversight of the companies have completed a comprehensive system of campaign funds, that the external economic stakes of investors, creditors and the government departments concerned and enterprises to provide economic information of the financial position and profitability as the main target carry out economic activities.Financial Accounting is an important foundation work of modern enterprises, through a series of accounting procedures, provided useful information for decision-making, and actively participate in management decisions, improve the economic efficiency of enterprises, service in the healthy and orderly development of the market economy. Management accounting, also known as â€Å"internal report accounting†, it means: to present and future campaign funds, to enhance economic efficiency for the purpose of internal managers provide the scientific basis for management decision-making as the goal of economic management ac tivities.Popular financial accounting is the total company accounting processes, cost accounting is the part of management accounting is a financial accounting calculation based on future projections of the company. In economic management, accounting work is an important part of one is closely linked to the effective operation of economic and accounting work. Comparison of management accounting and financial accounting for the study of accounting work in-depth research and analysis.Overview of management accounting and financial accounting Management Accounting Management Accounting refers to the conditions of market economy, to strengthen management within the organization, organize the best value for money as the ultimate goal, to organize business activities and value of performance as an object through the financial aspects information on deep-processing and re-use, in order to achieve the accounting branch of the process of economic forecasting, decision-making, planning and co ntrol functions.Financial Accounting Financial Accounting refers to the currency as the primary unit of measurement of the transactions or events that have taken place in the organization the use of specialized recognition and measurement at the same time as the main form of financial accounting reports regularly to the organization of different economic stakeholders provide external accounting information accounting.Second, the comparison of management accounting and financial accounting To a better understanding of management accounting and financial accounting, the links and differences between management accounting and financial accounting are discussed below: A. Contact management accounting and financial accounting Financial accounting and management accounting on the functional objectives and data sources are the same as the two basic content of the modern accounting.Both from the same mother, complementary, indivisible. Financial accounting, fixed accounting procedures and m ethods, production and business activities within a certain period of time and the results formed by the registration books, and other information. This information not only can be applied to the outside, can also be applied internally.Management accounting by the financial accounting information processing, making it the management accounting information, so as to improve the internal management services, at the same time provide the necessary conditions for the accounting supervision. Management accounting and financial accounting functions of the target mainly through the provision of information for enterprises and other organizations to provide a full range of consulting services, in order to effectively improve management, promote cost-effective upgrade. the difference between management accounting and financial accounting From the perspective of the service object, the organization's internal management accounting services to the enterprise management requirements is met in t he daily management of the particular circumstances, to collect the data to the managers of the organization's internal management and control information to improve the management level of enterprises and other organizations, and thus the management accounting can be called internal accounting.Financial accounting is the focus summarized by the periodic preparation of financial statements of enterprises and organizations such as asset valuation, capital structure and operating results are described, in order to provide the necessary information to the external unit or individual enterprises and other organizations, and thus can be said external accounting. From the perspective of the work focused on the object of study of management accounting and the issues to be addressed is the design of different aspects of the future organization of production and management, economic activity should occur Paper Union www. wlm. com finishing expected evaluation, management accounting informati on in accordance with the development of management programs for the management of the organization. Financial accounting is reflected in the economic activities of enterprises and other organizations, its focus is the historical description of all the economic activities of enterprises and other organizations, which means that after the occurrence of the operation and management activities, credited to the accounting records.From the perspective of the main body of work, management accounting body of work is a multi-level, enterprises and other organizations not only as a principal, you can also enterprises and other organizations within the local or individual departments as a body of work, even a work management links the main day-to-day economic activities as a body of work, control, evaluation and assessment.Financial accounting body of work is usually the case there is only one level, the level of enterprises and other organizations as a unified whole to reflect the only main asset valuation and financial status, and so concentrated reflection and outline, and does not involve specific local problems. In addition, also constraint mechanism of the management accounting and financial accounting, accounting methods, accounting procedures, the concept of orientation, the degree of precision, time span, as well as information on characteristics of distinction.Third, management accounting and financial accounting applications Analysis can be drawn from the Management Accounting and Financial Management contrast, an important part of management accounting and financial accounting are the overall accounting system. Management Accounting in the content usually by the driver of financial and accounting needs, In other words, the relationship and difference between management accounting and financial accounting to determine the management accounting and financial accounting in the application process should continue to optimize the communication and coordination be tween the two .Communication and coordination of management accounting and financial accounting to meet the enterprises and other organizations need to improve management effectiveness, to meet the information needs of different enterprises and organizations such as external users of information to avoid unnecessary waste. For example, in he daily accounting of the financial accounting, through the use of variable costing convenient convergence of management accounting and financial accounting easy to manage, establish and improve the confirmation of the financial accounting basis and measurement mode, to reduce the management accounting workload, work with coordination and communication of financial accounting. In short, management accounting and financial accounting, while under the different areas of accounting, but both have a specific relationship between them in the application process, the inevitability and necessity of coordination and communication.In short, is essentially the difference between management accounting and financial accounting. Specific applications should be concerned about the difference between the two at the same time concerned about the link between the two, constantly improve in practical work, whether it is from both theory and reality has a strong role to promote the enhancement of the organization and management efficiency. Financial Accounting:Accounting personnel in money as the basic unit of measurement, recognition, measurement, recording, reporting, mainly for enterprises to external stakeholders, past and present financial position, results of operations and changes in financial position ‘, and comprehensive intervene in the internal of the business, an economic management activities. Management Accounting: Focuses on the internal operation and management services. It uses a flexible and diverse ways and means to properly optimize management decisions, and provide useful information for the management of the enterpr ise.The difference between brief management accounting and financial accounting Focus Financial Accounting: the focus is on the preparation of the financial statements on a regular basis according to the daily business records, registration books, to businesses outside the economic interest groups, individuals report the financial position and operating results, the specific objectives for enterprise outside services financial accounting can be called â€Å"external accounting†.Management Accounting: the focus is on analysis of specific problems of business management, in order to provide the information needed to predict decision-making and control assessment information to internal managers at all levels, the specific objectives for internal management services, management accounting can be referred to as â€Å"internal accounting†. Second, the different levels of the main body of workFinancial Accounting: The body of work often have only one level, mainly across the enterprise for the body of work, which can adapt to the financial accounting, with particular emphasis on the integrity reflect the requirements to supervise the entire economic process, and not miss any accounting elements of the accounting entity. Management Accounting: the body of work can be divided into multi-level, either the main body of the entire enterprise, the enterprise within the local area or individual departments can be even a management aspects as the main body of the work. Third, the role of aging,Financial Accounting: The role of aging is to reflect the past, from an emphasis on the principle of objectivity, or adhere to the principle of historical cost, can only reflect the actual occurrence of the economic and business. Therefore, financial accounting is essentially a reimbursement-type accounting â€Å"considered as a† doubtful debts â€Å". Management accounting: the role of aging is not limited to the analysis of the past, but also in the dynamic use of financial accounting information to predict and plan for the future, while controlling the now, which spans the past three present and future tenses.Management Accounting for the future role of aging in the first place, while the analysis of the past in order to control and better guide future Therefore, management accounting is essentially belong to the count of â€Å"live account† â€Å"management accounting†. Principles, standards Financial Accounting: Working to strictly abide by the â€Å"Enterprise Accounting Standards† and the industry a unified accounting system, to guarantee the comparability of consistency in the provision of financial statements in time and space.Management Accounting: from the â€Å"Enterprise Accounting Standards† and the industry a unified accounting system complete restrictions and strict constraints, can be flexible in the work of predictive science, cybernetics, information theory, decision-making principles of modern management theory as a guide. Recently, the experts pointed out: with the Xing of the financial shared service center, the small business pro-gaze accounting matters, financial software upgrading of traditional financial accounting urgent need for transformation, there will be more than 80% of the finance staff to change jobs or facing re-employment .The rise of the financial shared service center Substantial reduction of the traditional financial accounting Financial shared service center in recent years, and popular accounting and reporting, business management. It will be different countries, regional entities and accounting business to get the SSC (Shared Service Center) to accounting and reporting. DELL various regions in China have sales outlets, these outlets just a sales team and service personnel, the order's headquarters is located in Xiamen standard unified business, finance can be shared to Xiamen.Therefore, the rise of the financial shared service center will greatly r educe the financial and accounting officers of large and medium-sized enterprises. Strategy: turn to the small and medium-sized enterprises. Small business pro-gaze firm Accounting operations will be outsourced Turned to small and medium-sized enterprises is not wise. First, small businesses, â€Å"stall, poor efficiency and financial needs, two, three accounting is sufficient. Another is that small companies do not set financial positions. Outsourcing to the management of the firm up quick and asy to view reports on a regular basis can save time, save money! Strategy: turn to accounting firms. Financial software upgrading Accounting firm is also a block alkali salt Seems to turn to the accounting firm is the last choice. As everyone knows, due to the ever-changing high-tech, high-end financial software constantly upgrading, which requires 4,5 individuals accounted for accurately, a set of software can be more accurate than artificial accounting. Cost far less than the overall cost s of the accounting staff.The accounting firm nor the last place to go! Question: traditional accounting go? Receded into the background of traditional financial accounting Management Accounting hotshot (CMA) Traditional financial accounting (CPA) focus on accounting, auditing, reporting, high-speed development of the market has not kept pace, a significant reduction it is inevitable. Contrary to the audit, accounting budget, decision-making is the scope of management accounting. Management accounting (CMA) focus on prediction, decision-making, planning, control and evaluation.CPA accounting of wealth, the CMA to create wealth, enterprises need to CMA's behind the military counselor. In 2009, the State Foreign Experts Bureau U. S. Certified Management Accountant (CMA) was introduced into China, and to authorize the excellent fiscal first training institutions. Are marked with the CMA's success in the Chinese enterprises in the use and promotion of foreign invested enterprises, the c entral level, state-owned enterprises and other large and medium-sized well-known enterprises in the recruitment of financial xecutives, â€Å"holds a CMA preferred. Excellent fiscal CMA students, Wister Finance Manager Ms. Wang said: learning CMA found that management accounting knowledge is far more than financial accounting, is more practical. Tsinghua University (microblogging), Professor Yu Zengbiao: management accounting talent gap of 3 million, management accounting will become a popular and sought-after talent! Old P3 + P1 = CMA As of June 30 registration of 220 U. S. dollarsRecently: American Institute of Management Accountants (IMA), release of information: the IMA headquarters decided to extend the final deadline of the Chinese examination system of the old Gang access to the August 31, 2012, June 30th registration will be provincial examination fee of 220 dollars in July to registration on August 31, will pay U. S. $ 125 examination fee. The first official training inst itutions excellent fiscal exclusive launch of the old P3 + P1 = the CMA, four-door variable 2, spend less, the cycle is short, easy to byAbout gifted fiscal: Excellent fiscal CMA Training Center is the first professional organization committed to the training of management accounting. 2009, excellent fiscal become the world's largest Institute of Management Accountants Institute of Management Accountants (IMA) authorized the first national strategic partner in China for three consecutive years by the IMA Headquarters granted the title of â€Å"Greater China, the best CMA training institutions, for three consecutive years of first place in the CMA exam pass rate!Excellent fiscal has the most outstanding exclusive contract faculty, provides students with a large number of local real Case Studies. Up to now, more than 90% of the CMA candidates from excellent financial, breakthrough success of the excellent fiscal CMA Training Center, (Beijing) the CMA5000 test exceeded 2000 people, cl ose to 1,000 people have already received the certificate students to complete their studies students read CMA.