Theology essay

Lewis once said, â€Å"l believe In Charlatanry as I believe that the sun has risen not only because I see It, but because by It I see everything else. † I think this Is an extremely insightful quote to live by, especially if you are of the Catholic or Christian faith. I think what Lewis is trying to say is that we all know the sun exists because we see it rise every day, but because of the sun it is possible to see everything else on Earth. This relates back to Christianity because for Lewis he is saying that he can look t life in a different way than some people because he has the faith of God inside him.For example, I know someone who is completely immersed in their Catholic faith and to me they honestly seem to enjoy life every single day. Sure they have some bad days when some things don't go right, but even then they say that God has a reason for what has happened. When I think back to my friend and how they feel about life, and then compare that to my own faith and feel ings, there Is a complete difference. I am not proud to say this but I will: I have lost my faith throughout the years and moieties life Is Just a bleak thing I have to go through some days.After reading this quote I seriously considered how my life would be different if I had full faith in the Lord, and I think it would be more optimistic than how I feel now. There is a show on television called â€Å"19 kids and counting† and they are a very religious family who puts the Lord before anything else. One day while watching the show the older children were talking about a topic and then they proceeded to say how if you can't be happy even with God, how can you be happy without him? This is another statement I believe makes sense and goes along with Lewis' quote.For many, God is the one who lights the path for them to walk, and I really do believe being religious makes a person happier. Some may say that it Is the congregation of people and friends that gather In a church and sh are the same beliefs, but I think It Is the knowing and believing In a higher power always being there and never leaving your side that makes one happier than someone who does not believe in God. Christianity affects one's worldview significantly. A worldview is the framework from which we view reality and make sense of life and the world. [It's] any ideology, philosophy, theology, movement or religion that provides an overarching approach to understanding God, the world and man's relations to God and the world,† says David Nobel, author of Understanding the Times. For example, a 2-year-old is egocentric and believes they're the center of his or her own world, a secular humanist believes that the material world is all that exists, and a Buddhist believes he can be liberated from suffering by self-purification. Someone with a biblical worldview believes their primary reason for existence Is to love and serve God.Whether they know It or not, every person has some type of worldvi ew. A personal worldview Is a combination of all you believe to be true, and what you believe becomes the driving force behind every emotion, decision and action. Therefore, it affects your response to every area of life: from everything. A biblical worldview is based on the Word of God. When you believe the Bible is entirely true, then you allow it to be the foundation of everything you say and o. There is a problem though: nonpolitical worldview ideas bombard us constantly from television, film, music, newspapers, magazines, and books.For example, most Christians would agree with 1 Thessalonians 4:3 and other Scriptures that command us to avoid sexual impurity, but how often do Christians fall into lust or premarital sexual sin? If we don't really believe the truth of God and live it, then our witness will be confusing and misleading. Most of us go through life not recognizing that our personal worldviews have been deeply affected by the world. Through the media and other influenc es, the secularists American view of history, law, politics, science, God and man affects our thinking more than we realize.We then are taken â€Å"captive through hollow and deceptive philosophy, which depends on human tradition and the basic principles of this world rather than on Christ† (Colombians 2:8). However, by learning, applying and trusting God's truths in all area of our lives -? whether it's watching a movie, going to school, raising a family or working at the office -? we can egging to develop a deep comprehensive faith that will stand against the evil of our culture's nonpolitical ideas (Wordsmith. Mom). If we embrace more of God's worldview and trust it with unquestioning faith, then we begin to make the right decisions and form the appropriate responses to questions on abortion, same-sex marriage, cloning, stem-cell research and even media choices. Because, in the end, it is our decisions and actions that reveal what we really believe. â€Å"Do not conform a ny longer to the pattern of this world, but be transformed by the renewing of your mind.

Fiction essay thesis and outline Essay

â€Å"The Lottery,† written by Shirley Jackson and â€Å"The Rocking Horse Winner,† written by D.H. Lawrence both use the stories settings in contradicting ways in order to present the seriousness of the stories. Jackson used the setting as a way to sidetrack the readers while Lawrence used the setting to  construct the story. Setting is an important piece in any story and is extremely true in the two short stories that are about to be shared. In â€Å"The Lottery†, the setting is used by Jackson in an effort to distract that reader. By distracting the reader by using beautiful memory visuals, the author is able to formulate an ironic ending to the story. The setting is illustrated to be warm, bright, happy and peaceful. Some readers may suggest that the scene is pleasant and in a certain way, suspenseful. The author described the day to be â€Å"clear and sunny, with the fresh warmth of a full-summer day.† (Jackson p.250) Jackson used the specific description in hopes to create a harmonious, calm and amiable scene for the readers. This calming mental picture of the atmosphere made the readers believe that the story will have a happy ending. The characters also played a role in throwing off the horrific ending. Throughout the story, the character all remained calm and happy. As the readers continue to read the story, they soon realize the truth about what is truly about to happen. This deceives the idea of a perfect ending. The portrayal of the buildings, town and the lottery box all added to the setting that throws readers off track of the gruesome reality of what is going to happen. In â€Å"The Rocking Horse Winner†, written by Lawrence, the setting is the center of the short story. Lawrence also used real life places throughout the world and London to help create the setting in short story. The author also used real life events and hobbies to help the reader really feel involved in the story and not feel the need to try very hard to mentally visualize the setting. Lawrence outlines the characters struggles to constantly be competing with the neighbors. The in-depth description that Lawrence uses of the house and gardens paint a picture of the conflicts of income and actual lifestyle. The mood and environment fit well with this story setting. There is not a lot needed from the author to paint the scenery. Since a lot of readers have personal experiences with horses, the readers are able to read and understand without much thought. As soon as a reader can relate to an event, the little details are not needed to pull the reader into the story. There is one similarity and a few differences in these two short stories. The one and only similarity of these two short stories is that in both of these short stories, the settings are reasonable, realistic and convincing. The settings in both stories are either real locations or places that have a huge possibility of existing. In difference, Jackson used the setting to distract the audience from the gruesome, shocking and horrific ritual of stoning that was about to take place. The readers were all swayed from this reality until the end of the story. Contradicting, Lawrence incorporated the setting into the story and used vivid descriptions to allow the readers to add their own memories. Lawrence created the setting in an effort to draw the readers in as the story unfolded. In conclusion, although both stories had a similarity, they both used the setting in different ways. Shirley used the setting to distract the readers while Lawrence used the setting as the main focal point in the story. Both stories surely provided the readers with firsthand examples on how important the setting can be in a story and how it can have a huge impact on the readers perception. â€Å"The Lottery,† written by Shirley Jackson and â€Å"The Rocking Horse Winner,† written by D.H. Lawrence both use the stories settings in contradicting ways in order to present the seriousness of the stories. Jackson used the setting as a way to sidetrack the readers while Lawrence used the setting to construct the story. Works Cited: → Kennedy, X. J, and Gioia, Dana,eds.. Literature: An Introduction to Fiction, Poetry, Drama, and Writing, Compact Interactive Edition. 7th ed. New Jersey: Upper Saddle River, 2013 →Jackson, Shirley. â€Å"The Lottery†. 250-256. →Lawrence, D.H. â€Å"The Rocking-Horse Winner†. 234-244

Accounting Principles and Practices Performed by Small Businesses in the Philippines

College of Business Administration Abstract: This research aims to gain the knowledge and awareness on the accounting practices done by small businesses. It aims to inform and learn about small businesses’ and their compliance to the standard practices of accounting in the Philippines, whether or not these businesses are following the basic accounting principles and what alternatives of accounting do they perform.And lastly, to provide recommendations to the businesses owners and other persons involved, on what accounting practice is more suitable for small businesses. Through the use a variety of reference materials, such as reference books, text books and internet sources, information related to the study has been compiled and put together to form the appropriate knowledge needed for the study.Through the findings, the researchers classified two types of accounting practices performed by small businesses: Formal Accounting, this accounting practice is based on the actual Phi lippine accounting standard provided by the IFRS, and a Semi-Formal Accounting, a combination of the IFRS accounting and the Single entry record system. Keywords: Accounting, Accounting Principles, Accounting Practices, Small Business, Small Business Accounting Introduction There are more than a million businesses spread throughout the Philippines.From high rising commercial entities in the big cities, to the smallest businesses found in the front yard of residential homes in rural or urban areas. Business can be defined as a person, partnership, or corporation that seeks to provide goods and services to others at a profit (Dias and Shah, 2009) Businesses are among one of the factors affecting the economic growth in the country. Generally, taxes and investments earned by these businesses, through the purchases of their consumers, are paid to the Government. Small and medium-scale enterprises (SMEs) play a significant role in developing economies.Among their contributions are as foll ows: (a) they address poverty by creating jobs and by increasing incomes; (b) they disperse economic activities in the countryside, and provide broad-based sources of growth; (c) they serve as suppliers and providers of support services for large enterprises; (d) they stimulate entrepreneurial skills among the populace; and (e) they act as incubators for developing domestic enterprises into large corporations. SMEs typically comprise the bulk of business enterprises in both developed and developing countries.They also employ a large segment of a country's workforce, and contribute significantly to national output (Habaradas, 2008) However, not all businesses contribute to the economic growth of the country especially for small independent businesses in private homes. Such examples are self-employed proprietors and street vendors whose businesses are not registered to the Bureau of Internal Revenue (BIR). Legally registered businesses (small businesses) on the other hand, contribute to the economic growth through payments of taxes collected by the Bureau of Internal Revenue.Such businesses record transactions or accounting information to keep track and allocate assets, liabilities and the owner’s equity. Through this accounting information, the owners will be able to allocate their assets for the expenses of tax payments. It may be said that the accounting practice is for formalities and usually performed by large business entities. However it is important for small businesses to apply the accounting practices in order to easily keep track and record important transactions especially those which concern large amounts of money.Accounting is important in achieving success in any business, especially a small one. Accounting is tied to the business’ financial well bing, without it, it will be hard to determine whether there is a positive or negative increase to the profit of the business. Accounting records must accurately reflect the changes occurrin g in the firm’s assets, liabilities, income, expenses and equity. The continued operation of a business depends on maintaining the proper balance among its investments, revenues, expenses and profit.Because profit margins are so critical to the success of a business, any decline should trigger an immediate search for the cause. Thus, the owner must rely on the accounting information to search this cause (Byrd and Megginson, 2009) The purpose of a business is to make a profit; proper business accounting helps determine how well the business runs. Accounting is the general process of tracking income and expenses and then using that data to examine the financial status of a business. (Strauss, 2005) The accounting practices performed by larger businesses are usually formal, specific and detailed and done by certified accountants.Small business accounting may be performed in various styles, with no formality and proper structure, and usually done by the owners themselves. A varie ty of accounting styles maybe derived from the informal accounting performed by small businesses. Some styles may have the same structure, making it similar to other businesses thus having slight uniformity. Review of Related Literature Small Businesses A small Business is any business that is independently owned and independently owned and operated, is not dominant in its field, and does not engage in many new or innovative practices.It may never grow large, and the owners may not want it to, as they usually prefer a more relaxed and less aggressive approach to running the business. They manage their business in a normal way, expecting normal sales, profits, and growth. In other words, they seek a certain degree of freedom and ideally a certain degree of financial independence. (Byrd ;amp; Megginson, 2009) Accounting Accounting is a service activity; Its function is to provide quantitative information, primarily financial in nature, about economic entities that is intended to be us eful in making economic decision.Accounting includes several branches, for example, financial accounting, managerial accounting, and government accounting. This statement deals with financial accounting for business enterprises, the branch of accounting that focuses on the general-purpose reports on financial position and results of operations known as financial statements. This Statement has two broad purposes: (A) to provide a basis for enhanced understanding of the broad fundamentals of financial accounting, and (B) to provide a basis for guiding the future development of financial accounting. n. d. , 1998) Financial statements are prepared and presented for external users by many entities around the world. Although such financial statements may appear similar from country to country, there are differences which have probably been caused by a variety of social, economic and legal circumstances and by different countries having in mind the needs of different users of financial sta tements when setting national requirements.The accounting conceptual framework, formerly known as the Framework for the Presentation of financial Statements by the IASC, serves as the foundation for the development of accounting standards by the International Accounting Standards board. It’s main objective is to narrow the differences in financial statements of different entities by harmonizing regulations, accounting standards and procedures relating to the preparation and presentation of financial statements. (Robles ;amp; Empleo, 2007) Structure of the Philippine AccountingThe Framework for the preparation and presentation of financial statements adopted in the Philippines is based on the International Accounting Standards Committee’s (IASC) Framework for the Preparation and presentation of Financial Statements. This was approved in the Philippines on January 26, 2000 by the unanimous vote of the members of the Accounting Standards Council (ASC). The ASC was the fun ctioning accounting standard setting body in the Philippines, when the Philippines decided to adopt the International Accounting Standards.The same Framework was upheld by the International Accounting Standards Board, when the latter succeeded the International Accounting Standards Committee in 2001. In the Philippines, the ASC was succeeded by the currently functioning Financial Reporting Standards Council (FRSC). The FRSC assists the Board of Accountancy in the latter’s function of adopting and promulgating the International Financial Reporting Standards. Thus, both the IASB and the locally functioning FRSC in the Philippines are guided by the same Framework. Robles ;amp; Empleo, 2007) The IFRS for SMEs The Philippine Institute for Public Accountants (PICPA) now recognizes the International Accounting Standards Board's (IASB) recently released International Financial Reporting Standard for Small and Medium-Sized Entities (IFRS for SMEs), as an official set of accounting sta ndards to be audited against. (Brozovsky, Christie & Hicks, 2010) The IFRS for SMEs was adopted in the Philippines effective January 1, 2010, and is known as the Philippine Financial Reporting Standards for Small-Medium Entities (PFRS for SMEs).The Philippine Securities and Exchange Commission (SEC) adopted a definition of â€Å"small and medium-sized entities† that includes a size criterion. As defined by SEC, an entity is an SME if: it is not in the process of filing its financial statements for the purpose of issuing any class of instruments in a public market and, it is not a holder of a secondary license issued by a regulatory agency, such as bank (all types of banks), an investment house, a finance company, an insurance company, a securities broker / dealer, a mutual fund and a pre-need company.The Philippines has been acknowledged by political scientists and economists as a newly industrialize nation. The country is experiencing rapid economic growth usually export -oriented and on-going industrialization. The Accounting Standards Council (ASC) is responsible for establishing and improving generally accepted accounting standards. Development of such standards are based on existing practices in the country, as well as statements and studies issued by other standard setting bodies like the International Accounting Standards Committee (IASC) and the Financial Accounting Standard Board (FASB).The ASC, which was renamed as the Financial Reporting Standards Council (FRSC) decided to replace its US-based standards with International Accounting Standards (IAS), later referred to as IFRS. The Philippines also adopted the International Financial Reporting Standards in 2005. It modified its accounting practices slightly to adjust to Philippine policies making the Philippine Financial Reporting Standard (PFRS), and the Philippine Accounting Standards (PAS).Businesses are fully aware of the changes from GAAP to IFRS, which now apply the new IFRS procedures , and modifications that were implemented taking effect in 2009. These companies are now preparing their financial statements in compliance with the PFRS. The Philippines has fully implemented the IFRS. In April 2010, The Philippines adopted IFRS for SMEs referred to as Philippine Financial Reporting Standard for SMEs. These standards can be used by an entity that is not a listed company, a large unlisted company, and a financial institution or public utility. (Ibarra & Suez-Sales, 2011)The International Accounting Standards Board ( IASB ) was established in 2001 as part of the International Accounting Standards Committee ( IASC ) Foundation. One of the objectives of the IASC foundation and of the IASB is: to develop, in the public interest, a single set of high quality, understandable and enforceable global accounting standards that are require high quality, transparent and comparable information in financial statements and other financial reporting to help participants in the world’s capital markets and other users make economic decisions.The IASB also develops and publishes a separate standard intended to apply to the general purpose and other financial statements of, and other financial reporting by, entities that in many countries are referred to by a variety of terms, including small and medium-sized entities (SMEs), private entities, and non-publicly accountable entities. That standard is the International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs).SMEs often produce financial statements only for the use of tax authorities or other governmental authorities. Financial statements produced solely for those purposes are not necessarily general purpose financial statements. (Alliance of Accounting and Auditing Researchers, n. d. ) Accounting Policies The IFRS for SMEs is indented for the use of small and medium sized entities (SMEs). Small and medium-sized entities are entities that do not have public account ability, and publish general purpose financial statements for external users.Examples of external users include owners who are not involved in managing the business, existing and potential creditors and credit rating agencies. Accounting policies are the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements. If this IFRS specially addresses a transaction, other event or condition, an entity shall apply this IFRS. However, the entity need not to follow a requirement in this IFRS in the effect of doing so would not be material.If this IFRS specifically address a transaction, other event or condition, an entity’s management shall use its judgement in developing and applying an accounting policy that results in information that is relevant to the economic decision-making needs of users, and reliable, in that the financial statements represent faithfully the financial position, financial performance and c ash flow of the entity; reflect the economic substance of transactions, other events and conditions, and not merely the legal form; are neutral, i. . free from bias; are prudent; and are complete in all materials respects. An entity shall select and apply its accounting policies consistently for similar transactions, other events and conditions, unless this IFRS specifically requires or permits categorisation of items for which different policies may be appropriate. If this IFRS requires or permits such categorisation, an appropriate accounting policy shall be selected and applied consistently to each category.An entity shall change an accounting policy only if the change is required by changes to this IFRS, or results in the financial statements providing reliable and more relevant information about the effects or transactions, other events or conditions on the entity’s financial position, financial performance or cash flows. (Alliance of Accounting and Auditing Researchers, n. d. ) Need of Accounting Information for Small Businesses In order to operate a business effectively, the owner should be informed as to the nature and amount of each asset, each liability, and the amount of owner’s equity.For purposes of planning and controlling business operations, the owner should also know when, why and how frequently changes occurs in the various assets, liabilities and the owner’s equity of the business. Without written records, business owners are not able to keep track of the nature and the amount of the assets, liabilities, and owner’s equity and the changes that occur in their composition. A good record keeping system is usually essential to provide the necessary information.This system of record keeping should show the effect of each transaction on the assets, liabilities and owner’s equity of the business. (Taylor, 2003) Proper Business Records There are several reasons (and advantages) for keeping good business records, an d many of them are a real a real advantage: (1) to show financial standings, (2) to help make important financial decisions, (3) to help control VAT – collecting it in and paying it out, (4) to help audit in certain cases, and keep the auditing costs down, (5) to discuss your financial position with other people.Unless the owners decide otherwise, there is no legal need for an annual audit of the records of a sole trader or a partnership. There is, however, a legal obligation for an annual audit of the accounts of most limited companies. There will be some expenses which are partly for business and partly for private purposes. Recording of business transactions also depends on the size of the business. There can be no hard and fast categories for size of a business. But obviously a national chain store will have a more sophisticated accounting system than a local trader with a market stall.The point at which more complicated records needed, will also depend partly on the type of trade. There are three types of entity commonly found running a business. These are: Sole traders, Partnerships and Limited Companies. Sole traders are persons owning the business which he is running in his own right. Since the person is trading in his own right he is personally responsible for any debts his business incurs. Partnerships are groups of people owning and running the business. It is the individuals in the partnership who are responsible for the partnership debts.Limited Companies are businesses which are owned by at least two people who may or may not also be involved in the day-to-day running of the business. The owners have a limited personal liability for the debts incurred by the company which is a separate legal ‘person’ or entity. The day-to-day running of a limited company is entrusted to its directors. The directors of a company may also be the shareholders. (Taylor, 2003) Businesses can also be classified into three broad categories: public co mpanies, private companies, and small businesses.The distinction between the latter two is the size of the company. Though small, these businesses are important in the aggregate as the major creator of new jobs. Small businesses also constitute a major source of clients for local and regional CPA firms. The need for accounting reports varies among the three classes of businesses. Accounting reports are used to comply with various government reporting requirements. Primary among these is the need to report a business's income, personal property, and payroll to the necessary tax authorities.The relative importance of different uses of accounting reports varies with the size of the business. (Brozovsky, Christie ;amp; Hicks, 2010) Accounting Principles and Practices Most businesses typically use one of two basic accounting methods in their bookkeeping systems: cash basis and accrual basis. While most businesses use the accrual basis, the most appropriate method for a company depends on the sales volume, whether or not you sell on credit, and your business structure. The cash method is the most simple in that the books are kept based on the actual flow of cash in and out of the business.Income is recorded when it is received, and expenses are reported when they are actually paid. The cash method is used by many sole proprietors and businesses with no inventory. From a tax standpoint, it is sometimes advantageous for a new business to use the cash method of accounting. That way, recording income can be put off until the next tax year, while expenses are counted right away. With the accrual method, income and expenses are recorded as they occur, regardless of whether or not cash has actually changed hands. An excellent example is a sale on credit.The sale is entered into the books when the invoice is generated rather than when the cash is collected. Likewise, an expense occurs when materials are ordered or when a workday has been logged in by an employee, not when t he check is actually written. The downside of this method is that payment of income taxes on revenue are made before actually receiving it. The accrual method is required if annual sales exceed $5 million and the venture is structured as a corporation. In addition, businesses with inventory must also use this method.It also is highly recommended for any business that sells on credit, as it more accurately matches income and expenses during a given time period. The cash method may be appropriate for a small, cash-based business or a small service company. (Leonsky, 1998) Accounting is the general process of tracking your income and expenses and then using that data to examine the financial status of your business. The basic accounting tool is the general ledger. It is the place where you keep track of all the business’ financial transactions.That information is then used to create financial statements such as balance sheets and income statements. (Strauss, 2007) An accounting system structures the flow of financial information to provide a complete picture of a firm’s financial activities. There are two types of accounting systems performed by small businesses: (1) the single-entry system and (2) the double-entry system. The single-entry record-keeping system is occasionally still found in the very small business. It is not, however, a system recommended for firms that are striving to grow and achieve effective financial planning.A single entry-system neither incorporates a balance sheet nor directly generates and income statement. A single-entry system is a check book system of accounting reflecting only receipts and disbursements. A double-entry system is a type of accounting system that provides a self-balancing mechanism in the form of two counterbalancing entries for each transaction recorded. It can be done with the record-keeping journals and ledgers found in most office supply retail stores. However, the relatively simple accounting softwa re programs designed for small firms are preferable. Longenecker, 2006) Conclusion Based on the information gathered by the researchers, the researchers have come up with a conclusion to the stated problem. The researcher has classified two types of accounting practice/principles performed by small businesses namely: Formal Accounting and Semi-Formal Accounting. Formal Accounting practice are based on the standards of the International Financial Reporting Standard for Small and Medium-Sized Entities (IFRS for SMEs) The IFRS for SMEs is indented for the use of small and medium sized entities (SMEs).Small and medium-sized entities are entities that are defined as not having public accountability, and do not publish general purpose financial statements for external users. The Semi-Formal Accounting practice is a combination of the Formal Accounting Practice (based on the IFRS for SMEs), and the Single-entry record keeping or booking keeping system. In the Single-Entry system, mostly pe rformed by small businesses, business owners record only the most important or essential transactions for the business which usually contain only the following: cash, accounts receivable, accounts payable and taxes.However, by performing this system, the owners still apply some of the standards given by the IFRS for SMEs. Most businesses however, perform only the Single-entry system. It is a much easier and convenient accounting practice that is preferable by the owners of small businesses because of its comprehensiveness in storing only the important accounting information needed by such businesses. Recommendation The Single-entry system, for most business owners, is mostly performed for its convenience and completeness. The researcher recommends, however, for the owners to apply the Formal accounting practice.The IFRS for SMEs, established by the IASB, was made specifically for small businesses to use. This accounting standard is best recommended for small businesses to attain uni formity among all other businesses alike. This will not only provide advantage to the owners but also to the users of the accounting information. It is still reminded that smaller businesses; such as vendors, sari-sari stores, restaurants or eateries; are not recommended to perform such complicated accounting practice but, they are still advised to record accounting information.The recommended accounting practice for such businesses is the Single-entry system. The researchers provide further recommendations toward the persons involved: 1. To the Business Owners of small businesses, they must obey and follow the accounting standards of the International Financial Reporting Standard for Small-Medium Entities (IFRS for SMEs), mentioned in this research, to attain uniformity among other small businesses which practice the accounting standard of the IFRS. 2.To the College of Business Administration and its faculty members, in which they can use this research as an instructional material or instrument in teaching their students about topics relating to the research. 3. To the Graduates of the College of Business Administration, who plans to have their own business or put up a small business; that this research may serve as a reference and as a guide for their first steps in being entrepreneurs. 4. To the Students of the College of Business Administration, in which they can use this research as a reference material to their academic studies.Bibliography 1. Alliance of Accounting and Auditing Researchers. (n. d. ). International / Philippine Financial Reporting Standard for Small and medium-sized entities (IFRS / PFRS for SME’s). n. d. 2. Brozovsky, John, Nancy Christie, ;amp; Sam Hicks. (2010, July). Accounting for small businesses: the role of IFRS. Academic OneFile. Retrieved July 17, 2012, http://go. galegroup. com/ps/i. do? id=GALE%7CA234140898;amp;v=2. 1;amp;u=lyceumph;amp;it=r;amp;p=AONE;amp;sw=w 3. Byrd, Mary Jane ;amp; Megginson, L. C. (2009).Small Bus iness Management An Entrepreneur’s Guidebook. (Seventh Edition). New York: McGraw-Hill. 4. Dias, Laura ;amp; Shah, A. J. (2009). Introduction to Business. New York: McGraw-Hill. 5. Habaradas, Raymund B. (2008, March). SME development and technology upgrading in Malaysia: lessons for the Philippines. Academic OneFile. Retireved July 17, 2012, http://go. galegroup. com/ps/i. do? id=GALE%7CA204419292;amp;v=2. 1;amp;u=lyceumph;amp;it=r;amp;p=AONE;amp;sw=w 6. Ibarra, Venus and Suez-Sales, M. G. (2011, December). A comparison of the International

Compair the thnen and christaller theory Essay Example | Topics and Well Written Essays - 1000 words

Compair the thnen and christaller theory - Essay Example The desire to make geography more scientific, or at least more intellectually acceptable as a discipline, led to the adoption of statistical methods as a primary research technique. Location (or spatial) analysis, as this new aspect of geography is called, seeks to analyze and explain the factors that control humankind's spatial organization, specifically by statistical methods and models. Mathematically constructed models became tools useful to the geographer in coping with rapidly accumulating knowledge, and they could also be used to predict future trends or spatial patterns. This was not the first time statistics had been used for geographic research. As early as the 1920s and '30s, Torsten Hgerstrand in Sweden and Walter Christaller in Germany had used statistical techniques. Only in the 1960s, however, did significant growth in statistical methodology occur. Johann Heinrich von Thnen was born on June 24, 1783, was a German agriculturist. In 1826 he wrote Der isolierte Staat (The Isolated State), in which he proposed his theoretical model showing concentric belts of agricultural production surrounding a market center and demonstrating the relationship of commodity transportation costs to production location. Thnen laid the foundations of contemporary spatial theory. (Larry, 2004) This non-linear reformulation of the von Thnen model... model explicitly allows for input substitution and provides for the rate of production intensities to be determines endogenously by the profit maximizing behavior of the individual farmers. If the transport rate is constant and production occurs with constant returns to scale, then the rent function, under bid rent tenancy, or owner occupied farming, is indeed nonlinear and strictly convex to the origin. It is also possible to determine the spatial distribution of labor density as well as levels of crop yield in accordance with this basic model. It is not surprising that these results confirm the Dunn-Isard conjecture as the bid rent functions so determined assume a strictly convex form, and the intensity of cultivation does, in fact, increase toward the market center. Now the nonlinear von Thnen model can be formulated to conform to the logistics of industrial production in order to derive a non-agricultural rent function, also based on constant-returns-to-scale technologies. Firms in the urban sector go to the market center to obtain their raw materials, which were previously delivered there from the agricultural sector. Some firms specialize in the production of various intermediate goods which are also delivered to the market, where other firms purchase them for incorporation in their own products. Final goods are then delivered to the market for sale to the general public. Capital is introduced as a production input, the amount of which is explicitly governed by the price ratio of labor and capital. This "augmented" model ultimately generates comparable results with regard to the shape of the resulting rent function as well as the spatial distribution of levels of production and employment and therefore the densities of capital and labor. Although based on

Event management and development Essay Example | Topics and Well Written Essays - 3000 words

Event management and development - Essay Example 5 W’s An event planning requires planning of the event along five dimensions. These dimensions are known as 5 W’s. These are: What, When, Where, Why, for whom. What This refers to the concept generation of the event. These shall include the name of the event, the scale in which it will be organised, the content of the event, menu, and profile. This also refers to the event’s theme i.e. the subject on which the event is organised. This theme is the determinant of the event audience, therefore is a crucial decision. When This relates to the frequency of the event, the stipulated time, and event schedule. Where This refers to the event venue. A decision regarding the size, catchment area has to be made in this case. The venue should be easily accessible by the target customer, should be of optimum size, i.e. neither too big nor too small. The vast portion of the event’s budget depends on the venue finalised. Why This refers to the objective of organising the event. An event is organised to fulfil various objectives. Objectives vary along the evens’ stakeholders. Such objectives can be social, personal, financial, organisational, etc. For Whom This relates to the target audience of the event. Decisions regarding guest profile, entry type and target size are made. 5 W’s of Barclay’s Premier League 2011 The Barclay’s Premier League is a professional league between the football clubs and is the country’s most important football competition. It started since 1888 and is graded first in the Union of European Football Associations. It is considered to be the world’s most lucrative football league with revenue ranging over ?2Â  billion (Premier League-b, n.d). What The Barclay’s Premiere League is a league between 20 clubs and operates via promotion and demotion procedure. Each team plays 38 matches, totalling 380 matches in the season. 149 matches have been played so far (Premier League, 2011). When The Barclays Premier League 2011-2012 is scheduled from 13th August 2011 to 13th May 2012 (Premier League-d, 2011). Where The matches have been scheduled in stadiums in various locations like West Bromwich, London, Norwich, Newcastle, Manchester, Liverpool, Bolton, Birmingham, Wigan, Wolverhampton, Sunderland, and Swansea. Why Football is the most popular sports in United Kingdom since 1860s. The Barclay’s Premier League, like all other leagues is organised for the millions of football fans around the world and for utilising and honing the football talent of UK. For Whom The Barclays Premiere League is the world’s most popular league, with half billion spectators in 200 countries. The direct audiences are obviously the spectators in the stadium; however the indirect audiences are the TV viewers. According to estimates, Fox channel alone drew 2.1 million viewers for a single match in the Barclays Premier League. Demographically the target audience can be defined w ithin the age range of 25 years to 34 years (Premier League-c, 2011). Impacts that affect the event The events can be categorised into 4 types – Leisure events, Cultural Events, Personal Events and Organisational Events. The Barclays

Occupational Safety and Health Act Assignment Example | Topics and Well Written Essays - 500 words

Occupational Safety and Health Act - Assignment Example These violations are punishable in a different manner and it is the duty of the regulator to ensure certain standards are achieved and recommend in instances where the laws are violated. As much as the laws were enacted to protect workers there is need to focus on the views of the employers. The private sectors argument on the bureaucracy surrounding the OSH act is unjustified. There is need to focus on the need for regulation. Regulations in any industry are meant to set standards to be attained by players within the industry. The regulations under the act are responsible for the current rights and freedom enjoyed by the workers within a given industry. The regulator, in any case, should a neutral in order to ensure a fair platform where those offended or affected can seek justice. In this case failures by the employers to regulate themselves have invited the government under the OSHA to set standards to be followed by the employers. The laws are aimed to ensure a safe working space. The employees should be secure in their respective workstation. The ancient practice by the employees has been the thing of the past. The number of deaths and work-related injuries has reduced drastically. The push for the occupational safety and Health act was triggered by the working conditions under which the employees were subjected to. The pre-OSHA era was characterized by employers who were interested in profit making rather than workers safety. The private sector failures to ensure safety amongst its workspaces prompted the initialization of the OSHA act. The argument should be on what alternatives the private employers have to ensure the workers are safe. The lack of alternative measures indicates how action by the private employers triggered the act being signed in 1970. The hefty fines under the act are measures to ensure the rules are followed adequately.

Nursing older people Essay Example | Topics and Well Written Essays - 1500 words

Nursing older people - Essay Example Falls were common with the elder group in acute facilities or aged care ones (Hill et al, 2007). The incidence was higher in the inpatient settings of the various institutions (Hill et al, 2007). In Australia, 38% of adverse events were made up of falls and international figures were similar (Hill et al, 2007). A CDC statistics had reported that falls were a leading cause of death among older adults in the US (2004). Fall prevention was of utmost necessity in a world where the older people were increasing dramatically, living into the 80s and 90s. The critical health care issue of elder abuse and neglect was one filled with dilemmas and problems for nurses. Nurses had to be aware of the causes for abuse, questions for screening and the symptoms as they were the best persons to help reduce the distressing effects. Ideally suited to detect and manage elder abuse and neglect, nurses who were regularly contacting them could identify the marks of abuse on the body of the elder or deduct t he underlying problem of abuse from the attitude of the person (Muehlbauer and Crane, 2006). The nurses were qualified to make physical and psychological assessments. Collaborative efforts with physicians and support services could be helpful in tackling the elder abuse. Authorisation of home health care or advice on hospital admission further elevated their role in handling the abused. Falls in acute care facility Impacts Head injury, soft tissue injury and fractures were the usual consequences of 30-40% of elderly falls (Hill et al, 2007). Psychological trauma in the form of negative effects could occur. The fear of falling again and anxiety troubled the elders (Hill et al, 2007). Prolonged hospitalization or moving into an acute care centre associated with increased costs became necessary (Oliver et al, 2004). The provider was worried over the drop in quality of care and a decreased functioning (Hill, 2007). The family and staff were distressed. Health resource expenditures were increased due to prolonged stay and additional diagnostic procedures and medicines (Hill et al, 2007)). Total cost of falls in the Australian Health Care System was found to be 2.1 million Australian dollars. A hospital in the US reported that hospital stay was 12 more days for fallers than the other patients controlled for age, gender and length of stay up to the fall (Hill et al, 2007) Implications of practice Prevention programmes had included core care plans (Healey et al, 2004) and multidisciplinary teamwork (Haines et al, 2004). An economic evaluation could help decision-makers and administrations in hospitals to provide ample resources for fall prevention moves. Hill had pointed out that costs did not only exist for hospital stay, they continued after discharge for more therapy and support services from the community (2007). The anxiety produced to the patient and care-giver could also be considered as costs. Risk factors were cognitive deficits, Parkinsonism, history of hip fractures and respiratory infections. McCarter-Bayer had indicated acute delirium states, problems of bowel and bladder control, dependence in daily living and disabilities (2005). Environmental, systemic factors, comorbidities, costing data for full research period also needed to be addressed. Identification of

Statistic paper Statistics Project Example | Topics and Well Written Essays - 1500 words

Statistic paper - Statistics Project Example A significant correlation was observed between days and charges, r(287) = .80, p Hospital managers bear the overall authority over the running of the hospital. However, their authority is usually curtailed when administrative duties come into play. This is due to the overpowering roles of physicians. Physicians control a significant portion of hospital costs and the length of time that a patient stays in a hospital. They also determine the drugs used in treating a patient and determine the suppliers. Despite these crucial roles, the physicians are not employees of the hospital. At times, hospitals give individual physicians admitting privileges and periodically review their performance. However, the hospital’s influence over various expenditures remains at the minimum. On the other hand, the revenues of the hospital are largely dependent on the patient’s insurance coverage. This insurance coverage may cater for a more or less fixed amount and is classified using the diagnosis related group (DRG) system. It may also cater for a percentage of the hospital bill. The performance of a physician is crucial to the general well-being of a patient. An outstanding performance

Administration Law Case Study Example | Topics and Well Written Essays - 2750 words

Administration Law - Case Study Example In civil proceedings the question of what is a sufficient interest is a question of fact and degree taking into account all the circumstances of the case: R. v Inland Revenue Commissioners Ex p National Federation of Self Employed and Small Businesses Ltd [1982].Where a claimant is not directly affected by the action once the court is satisfied that (s)he is not simply a "meddlesome busybody"1 then it tries to balance the claimant's interest against the public importance of the issues and the remedy sought. The term 'interest' includes any connection between the claimant and the matter to which the claim relates. In R v Secretary of State for the Environment Ex p Rose Theatre Trust Ltd [1990] it was held that a desire to protect an historic site was not sufficient; only an unsuccessful applicant could appeal against a planning decision. Conversely the courts found a sufficient interest when a public spirited citizen sought judicial review of a serious public issue: R. v Secretary of State for Foreign and Commonwealth Affairs Ex p Lord Rees-Mogg [1994].The Law Commission disapproved of the decision in the Rose Theatre case recommending that public interest applications be treated as having sufficient interest. ... We are therefore confident that BSS will be able to establish sufficient interest both within the context of vindicating the rule of law and that there is no other responsible challenger of the Home Secretary's decision. Having said this under CPR 54.17 the court has discretion to hear any person, which would allow the BSS to submit evidence on the issue, if not to actually commence the action for judicial review. (b) Generally judicial review is concerned with the lawfulness of the decision making process of public bodies to ensure that powers have not been abused or exceeded. BSS would have to establish that in reaching a decision the Home Secretary had erred in law in this manner. In Council of Civil Service Unions v Minister for the Civil Service [1985] (the GCHQ case) Lord Diplock enumerated the categories under which judicial review might be sought: a) Illegality b) Irrationality c) Procedural impropriety or d) Further development on a case by case basis - particularly with regard to the principle of proportionality which will be important under Human Rights and EU administrative law. BSS could attempt to establish that the Home Secretary has acted illegally as he has misunderstood his powers under the law. For example we are told that BB has had two prison sentences each of which exceeded 9 months, and that by paragraph 9 of the Entry to the UK Rules, BB therefore would not normally be allowed admittance to the UK. The purpose of the rule seems to be to unequivocally exclude from this country persons who have been convicted anywhere of a criminal offences exceeding 9 months in duration. This would imply that the Home Secretary does not have discretion in the matter. However, we note that the Home

The relationship between multifunctional firms, the state and Essay

The relationship between multifunctional firms, the state and socio-economic development in Germany and Britain - Essay Example There is a need for the firms to reach â€Å"internal equity and consistency† (Allin, 1999, p. 319), because it is the way to decrease tensions between the firm and the market (socio-economic factors, respectively). There are different tensions in British HRM practices. This country, as well as Germany operates under conditions of too intense relations. There is a little percent of communicative approach in the British multi-national firms. There is a wide discussion with regards to firms of HI from Germany and Britain. Different researches and studies in this field underline that German labor system is not reflected ‘as is’ in these studies and MNCs in HI are often misinterpreted (Royle, 1999c, p. 541). German companies describe their operation within the country in the following way: â€Å"workers cannot consume personnel policy according to their individual tastes† (Royle, 1999c, p. 542). That is why it is necessary to talk about external pressures exert ed on MNCs in HI. There are many difficulties, when we analyze the relations between the state and the MNCs. Developed countries, such as Britain and Germany cannot contribute much into restructuring of their operations in the market, because of their conservative governments. Too rigid programs and strategies at the governmental level are reflected in the internal operations of the MNCs. In case with British Multi-national firms, it should be noted that the aspect of recruitment is one of the main important concerns. There is a need to focus on personal skills and concerns. In order to restructure the system of rewards in the country, it should be noted that appropriate laws are introduced at the governmental level (Briscoe, Randall,... This paper talks about interactions, that emerges between international companies, that conduct their activity in the hospitality industry, and governments of the respective states, where the companies operate. Effects of the socio-economic factors on that relationship are considered. The basic function of hospitality is to establish a relationship or to promote exchange of goods and services, both material and symbolic, between those who give hospitality (hosts) and those who receive it Multi-national firms of HI are usually competing about their employees, who require special skills and knowledge. Moreover, country regulations may exert influence on operation of the country and reflect in low salaries, ineffective compensation system and other negative outcomes. There is a need for the government to take into account the concepts of convergence-divergence and develop appropriate strategies for managers in order they could prepare labor force, which I the most relevant to a certain industry Globalization experiences of labour market in Britain and Germany reflect processes of turbulent changes and uncertainties. HR managers of multi-national firms develop their creative potential and skills in order to deal with constraints and choices related to product and labour markets, organizational status and structure, size of workplace and culture . The current negative outcome of multi-national firms operating in HI is the lack of considerations about labour efficiency or employment.

The Path To Industrial Growth Within China & India Essay Example for Free

The Path To Industrial Growth Within China India Essay Newly Industrialized Countries (NIC’s) have become increasingly industrially robust. As a result, it can be argued that NIC’s have used a set of economic requisites to achieve success in the 20th century. Selected countries in this grouping have realized newfound industrialization as the result of their political governing approach and have applied the same political development policies towards international involvement but it is not a necessity for industrialization. Using NIC’s China and India as leading examples, this essay will deliberate that there are specific economic requisites required by NIC’s for prosperity, but that liberal democracy, or any other governing form, is not a political requisite for NIC’s. China and India are the top NIC’s in term of GDP and GDP growth (OECD, 2012). They also possess the two largest populations in the world. They are considered newly industrialized countries because they both have experienced extensive growth in GDP every year since 1980’s (China almost reached a 10% annual growth in the last decade) (OECD, 2012). Both countries govern using different political systems. During its post-colonial era, India’s rule has been based on liberal democracy for the most part. China on the other hand is a single party-state currently governed by the Communist Party of China. While their political ideology is different, these two countries have been able to find prosperity using similar economic requisites that has allowed them to adapt to the rise of an interactive global economy. The adaption to the global economy for India and China, who were once known for their agricultural production, is their recognition that they hold interest for corporations in developed countries due to their cheap labor and growing consumer markets. By liberalizing their trade agreements and encouraging foreign investment, they have become a favored center of outsourcing for Western corporations. Foreign Investments†¦. Within this section, an analysis on the history of high economic development period of India and China will properly outline the requisites required in the industry. Newly industrialized countries like India and China have spiked a high interest developed countries corporations in terms of foreign investment. During the 19th century, they received a flood of foreign investment brought on by the opening of a previously closed economy in both states. This was perfectly timed as developed countries were encouraged to pursue and support their export capacity (McCormick, 2007). India and China both possess vast populations that help to support consumerist interest of trans corporations within the states as well. More specifically, the Chinese and Indians are also a source of inexpensive labor, making these two countries a prime target for investment, particularly in the manufacturing sector. Cutting out competitive wages and union issues, corporations are able to exploit China and India f or cheap labor through sweatshops, resulting in greater manufacturing output. This translates into lower priced goods, thus resulting in an increase of consumerism in industrialized countries. This has created an abundance of investment from developed and developing countries, allowing China and India to thrive from the benefits of foreign interests (McCormick, 2007). For the first time, foreign direct investment in China within the first six months of 2012 surpassed that of the United States, seeing an in flow of $59.1 billion US (for China) compared to $57.4 billion US (for US)(OECD, 2012). In 2011, the United States also led the world in foreign direct investment outflows (i.e., investment in other countries such as India and China), spending $419 billion (OECD, 2012). This achievement is monumental as for the last century the United States has dominated global foreign investment because of their seemingly essential presence in multilateral trade agreements and investment (Ikenberry, 2008). Outsourcing†¦ During the 20-th century, the level of foreign investment in these two NIC’s was accompanied with a high-level of increase in outsourcing. A majority of corporations from liberal democracies found it substantially more efficient and profitable, with the advances in technology, to invest overseas and reduce employment within their own country. Why pay employees more at home when it is possible to â€Å"source† it â€Å"out† to countries that have little regulation? The net benefit is reduced costs. In 2011, the United States outsourced 2, 273, 292 jobs, with the top three locations being India, Indonesia, and China (OECD, 2012). It’s nothing new for developed liberal democracies but when jobs created within the country are fewer than ones exported, it can cause political strife for leaders if it becomes common knowledge. In Lisa DiCarlo article for Forbes Magazine, Politics of Outsourcing, she points out that outsourcing has become a fairly â€Å"hot-button† politically during the United States election campaigns, with various politicians promising tax incentives for companies to keep jobs within the country (DiCarlo, 2004). Outsourcing has led to a substantial boom in exports and job creation for newly industrialized countries. India and China are formidable manufacturing powers, and can meet the high demands of various goods-producing investors. Much has changed. NIC’s were once limited to low-profit exports that were often single resource-based with high-profit goods being manufactured and assembled within developed countries. China has adapted to the new global economic reality by forming urban labor pools that can respond to increasingly sophistical array of manufacturing needs of investors (Schneider, 2009). This has traditionally recognized as the production of rather unimportant material goods, such as the production of low-cost furniture and clothes. In addition to these goods, however, the emergence of technology has created an increase in the variety and volume of high-priced manufactured products now produced by NIC’s (McCormick, 2007). Within NICs, these tactics have resulted in the upward surge of the GDP and significant industrial production in comparison to other global economies. The Economist reported that in 2004, noticeable NIC’s Venezuela, Indonesia, and Argentina, have doubled (in some cases tripled) the GDP % growth of liberal democracies (McCormick, 2007). The same is true with industrial production, where the only liberal democracy that measures up with NIC’s is Austria. So where did this begin? Trade liberalization is one of the main roots to this growing global trade money tree. The economic progression that China and India have witnessed within the past couple of decades is associated to their commitment of opening up to global trade. In the past 20 years, there has been a growth in world trade that is averaging six percent a year (IMF, 2001). Trade plays an essential part in these countries’ economic growth, and can be traced back to the General Agreements on Tariffs and Trade in 1947. The GATT created a world-trading system that has allowed countries to participate in multilateral trade agreements and resulted in the establishment of the World Trade Organization. Developing countries play a significant role, accounting for one-third of the world trade. The International Monetary Fund also reported that 40% of developing countries exports go towards other developing countries (IMF, 2001). In the past 20 years, East Asia (including India and China) has seen its average import tariff lowered from 30% to 10% (IMF, 2001). Trade liberalization is key in the conversion of once poor agriculture export-based countries that have adapted to the manufacturing export-led economies, as referenced above. Developed nations have a demand to keep farmers employed domestically, negatively affecting international agricultural trade. To protect local farmers, agriculture remains one of the most heavily tariffed trades good for industrialized countries (over 15%) along side the high subsidies put in place for the agriculture sector (IMF, 2001). For example, the European Commission is spending $2.7 billion euro per year making sugar profitable for European farmers, a protectionist measure, at the same time that it is shutting out low-cost imports of tropical sugar (IMF, 2001). These economic adaptations toward the global market, in a world that is moving towards rapid globalization patterns, are essential for developing countries to thrive and, in some cases, become dominant powers. The steps outlined are not only used by India and China, but a vast majority of NIC’s that are seeing exponential growth. There is no doubt that this increase in national capitol has caused a change to the domestic lifestyle of the population in India and China. Quality of life will change significantly with increased capitol available for schools, roads, and hospitals. There will also be a surge in spending on transport and other infrastructure to provide support for the influx of urbanization that NIC’s tend to experience when dealing with the shift employment from agriculture to manufacturing (McCormick, 2007). However, these changes will only be applied if bureaucracy is run efficiently and effectively with little corruption and incompetence. This leads to the argument that different political systems can reach the same success as long as they are able to successfully implement their capitol through bureaucracies. This is why there is not necessarily any set political requisites in terms of a governing system, as justified by the differentiation between India and China. The following section will expand on this argument in addition into delving deeper into urbanization and bureaucracy issues. Political†¦ The political-development model for international participation for China and India has evolved over the past decades. There has been a strong shift from socialist policies that encourage state-ownership, extensive regulation and a closed economy to an adopted capitalist-development model. This new model supports the characteristics of open-market economy, free trade with numerous states, and an expanding role of the state within the global trade market (McCormick, 2007). It emphasizes the need for globalization in order to prosper off of the transnational and international institutes in place. This is put in motion by implementing policies that loosen international trade policies in order to allow trade liberalization between states, which as mentioned above plays a huge factor in how they are able to prosper. Historically the capitalist model is associated with strong political leaders that can use their governing system to achieve increased social freedoms and civil rights within the state, prioritizing on the improvement of the standard of living within the state, and the promotion of expansion and growth of urban centers (McCormick, 2007). However this is not essential in for economic prosperity, although encouraged, but some of these aspects will naturally occur with the implementation of the model. An urban growth from 17% in 1971 to 28% in 2001 was experienced in India, a country recognized as having high rural populations (Datta, 2006). India was slower at adapting economic liberalization than China but purged the socialist-inspired policies that are widespread among lower developed countries. Using the capitalist development model in reference to trade and foreign investment is a requisite for newly industrialized countries in terms of policy. China, who started its economic reforms in 1978, emerged internationally by radically changing its urban landscape and encouraging migration to large cities. Approximately half of their population is located in urban areas with a projected 70% of Chinese living in cities in 2035 (United Nations, 2011). Political-development myths about the need for social freedoms, civil rights and higher standard of living within state associated with the growth of NIC’s is contradicted by the governing seen within China (Schneider, 2009). Although China might possess the highest level of GDP in the world thanks to its economic reforms, it still reports a high level of human rights violations. It is a country that is run by a government that believes in economic freedom for international and domestic success but this does not translate in political freedoms (Schneider, 2009). This has been criticized by the United States, who believed that partial democratic reform would ensue with the liberalization of the Chinese economy. Within India, political freedoms are intact given its practices liberal democracy. However, the living standard suffers as the result of government inefficiency (Datta, 2006). The two states have the leading numbers in population and GDP growth but their living standards are not equal. China possesses a Gini coefficient of 48 in 2009 while India ‘s was only 36.8 (CIA Factbook, 2010). This demonstrates that even if most NIC’s tend to adopt liberal democracies in order to prosper from relations with other democracies and increased support from populations, it is not necessarily essential, meaning not a requisite. China has demonstrated its mercantilism market through their communist government is a suitable replacement, possibly a more efficient according to some due to their superpower role, depending on one’s view of human liberties. The key notion of these growths is that they are new. China at the start of this growth had little requirement from their people towards government but as they grow and industrialize they will see a rise from the middle class and this will possibly increase the demand for more liberal practices. There is no guarantee that the existing Chinese government will be able to sustain their one party rule and iron-grip on human rights, especially with continued international pressure from powerful states such as the United States (Ikenberry, 2008). This is, however, is one of several possible situations that NIC’s could be faced with. The present world is an ever-changing place that has wide-arrangements of uncertainties from economic upheavals and huge debts that could cause primary investors, such as Canada and the United States, to crash at a moments notice. This would cause repercussions for any NIC’s including shifts in outsourcing from primary investors in order to reestablish domestically. These are all uncertainties that face the NIC’s in the 21st century, but as for now, if they stick to their current practices they will keep growing. There are sets of economic requisites that have attributed to the success in industrialization of NIC’s and soon there will be some that are left behind with the adoption of new requisites to keep pace with the ever-changing global market. As for political requisites, I don’t believe in one governing system dictating the growth of a state but that the belief that a certain few systems can make the transition of lower developed country to newly industrialized country an easier task. Within this century, there will be a radical shift of powers in the world and one can predict that NIC’s will play major roles thanks to following set requisites and adapting to the global economy. References: DiCarlo, L. (2004, February 18). Politics of outsourcing .Forbes. Retrieved from http://www.forbes.com/2004/02/18/cx_ld_0218outsourcing.html OECD. (2012, October ). Fdi in figures. Retrieved from http://www.oecd.org/daf/internationalinvestment/investmentstatisticsandanalysis/FDI in figures.pdf IMF. (2001, November). Global trade liberalization and the developing countries. Retrieved from http://www.imf.org/external/np/exr/ib/2001/110801.htm Datta, P. (2006). Urbanization in india. Population Studies Unit, Retrieved from http://www.infostat.sk/vdc/epc2006/papers/epc200 CIA Factbook. (2010). Gini index. Retrieved fromhttps://www.cia.gov/library/publications/the-world-factbook/fields/2172.html United Nations. (2011). Department of economic and social affairs urban populations. Retrieved from http://esa.un.org/unup/Wallcharts/urban-rural-areas.pdf Ikenberry, G. (2008). The Rise of China and the Future of the West. Foreign Affairs. Schneider, A. (2009) Ignorance is not Bliss: The Importance of Understanding Chinese Culture for Foreign Policy. Tulane University :1- 15 McCormick, J. (2007). Comparative politics in transition. (5th ed.). Canada: The Thomson Corporation.

Symbolism In The Great Gatsby Essay Example for Free

Symbolism In The Great Gatsby Essay Prompt: Examine Fitzgerald’s use of symbolism in the novel. Be sure to define symbolism, examine at least 3 different symbols, and tell how each symbol is significant or important to the narrative. Finally, explain how each contributes to a theme in the novel. Be sure to directly state each theme in a complete general sentence. Use textual evidence (exact quotes from the novel). â€Å"Possibly is had occurred to him that the colossal significance of that light had now vanished forever. Compared to the great distance that had separated him from Daisy it had seemed very near to her, almost touching her. It had seemed as close as a star to the moon. Now it was again a green light on a dock. His count of enchanted objects had diminished by one.†( pg. 93) The green light is one of the most predominant symbols F. Scott Fitzgerald uses in his novel The Great Gatsby. Symbolism is when a writer uses an object or idea to stand for something else; the bigger picture, or theme of the book. Three of the utmost crucial symbols in The Great Gatsby are the green light, the disintegrating letter, and the mantelpiece clock. First, The green light represents Gatsby’s hopes and dreams for the future. Gatsby affiliates the light with Daisy, and Fitzgerald first introduces the reader to this in Chapter One when Nick sees Gatsby reaching out towards it at the end of his dock, â€Å"-he stretched out his arms toward the dark water in a curious way, and, far as a I was from him, I could have sworn he was trembling. In voluntarily I glanced seaward-and distinguished nothing except a single green light†¦Ã¢â‚¬ (pg. 20-21) The green light is the idea that you should keep chasing your dreams no matter how far away they seem. Fitzgerald shows this through Gatsby chasing Daisy although she is married and has a child, he never gives up on his hopes to be with her. Fitzgerald additionally portrays this through Gatsby by showing that he was poor but did everything he could to become rich because that was his dream. Other characters such as Myrtle show this theme. Myrtle wants to be rich like Gatsby and Tom so she keeps pretending to be rich and tries to fit that stereotype in any way that she can because she dreams of being rich one day. In chapter five, Daisy and Gatsby are seeing each other again for the first time in years. Their reconnecting occurs at Nicks house and this is when the reader is introduced to the mantelpiece clock. When Fitzgerald writes â€Å"Luckily the clock took this moment to tilt dangerously at the pressure of his head, whereupon he turned and caught it with trembling fingers and set it back into place†¦I think we all believed that for a moment that it had smashed in pieces on the floor.†(pg. 86-87) the reader sees that Gatsby wants to get back together with Daisy or â€Å"turn back time† in a sense. Fitzgerald is telling the reader that time is unstoppable and unrestrainable through Gatsby and Daisy’s actions because even though Gatsby does everything in his power to see her again and win her over he never does because time has moved on and so has Daisy. Next, the reader sees that time has moved on long before Gatsby had even come back from the army. The reader sees Daisy’s actual moving on and marrying Tom in chapter four when Jordan tells about the night before Daisy’s wedding, â€Å"I came into her room half an hour before the bridal dinner, and found herdrunk as a monkey. She had a bottle of Sauterne in one hand and a letter in the other†¦we locked the door and got her in a cold baht. She wouldn’t let go of the letter. She took it into the tub with her and squeezed it up into a wet ball, and only let me leave it in the soap-dish when she saw it was coming to pieces like snow.†(pg.76) the reader assumes this letter in from Gatsby because Jordan earlier in this passage explained how Daisy and Gatsby were in love and how during Daisy’s drunken state she tells Jordan to give Tom back the pearls that he bought he because, â€Å"Daisy’s change’ her mine!† (Pg. 76) Yet she still marries Tom the next day. This shows her realizing that she can’t wait forever and must marry Tom, therefore leaving behind her past with Gatsby and moving on. What Gatsby has yet to see it that all good things come to and end, and this is what Fitzgerald was portraying through the disintegrating letter and the end of Daisy and Gatsby’s relationship. As many can see, F. Scott Fitzgerald is one of the finest writers because he uses personal experiences to influence his writing. His use of symbolism is astounding and it makes people want to decipher his words. In The Great Gatsby he shows the reader the meaning of life, time, and hope through a light, a letter, and a clock; but most importantly through his main character Gatsby, who is connected to all of the symbols in this novel. Fitzgerald also does a first-class job of connecting the overall theme of the novel, which is the decline of the American dream in the 1920’s; how little by little it started to disappear until nobody believed in it any more; to Gatsby and how his count of enchanted objects keep diminishing one by one until there is nothing left but lost and broken dreams.

Death of a Salesman Analysis | American Dream

Death of a Salesman Analysis | American Dream The American dream is a term that was first coined by James Adams in his book The Epic of America written in 1931. The American dream is a dream of a land where life is better and richer for everyone else. Where there is opportunity for each according to here ability and achievements. It its a dream of a social order where man and woman shall be able to the maximum stature that they are inherently capable of, to which they will be identified by others for what they are irrespective of the accidental circumstances brought about by birth or social position. The dream is a national ethos of America where the ideals of democracy are used as a premise for prosperity and the idea of the dream is rooted in the second sentence of the declaration of independence which states all men are created equal and they are endowed by the creator with certain alienable rights including life, liberty and the pursuit of happiness. This are deemed to be the foundation of the American dream. The dream today has become the pursuit of material prosperity that has seen many people working two jobs to achieve this dream. But have less time to enjoy their prosperity. In America today the dream is represented by the a ability to buy motor cars and a home(s)- seen as status symbol that separates the middle class from the poor to which the dream is far from their grasp. Traditionally Americans have sought to achieve the dream through hard work and saving. But in the 19th and 20th centuries of industrialization has seen the philosophy being eroded by the schemes of get rich quick through a variety of seductive and elusive strategies. The major avenues to achieving the American ream today include large prized television shows, big jack pot lotteries and compensation lawsuit. Yet to some Americans they see the dream as living a simple fulfilling life that has less focus on financial gain and materialism. (b) Death of a Salesman This is a 1949 play that was written in Arthur miller. It records the life of Willy Loman the main character who is a traveling sales man and has worked at his dead end job for thirty years without success. It characterizes tragedy as the down fall of a great man- miller Loman (low man). The play won the Tony award and the Pulitzer Prize for drama the play has been seen as an attack on the American dream and it seems to criticize the notion that greatness comes from fame or personal charm. It also signifies the importance of one knowing himself as a prerequisite to success. This essay will analyze the meaning of the American dream; for each of the main characters in The Death of a Salesman. AMERICAN DREAM IN THE DEATH OF A SALESMAN. Willy Loman, Biff Loman and Happy Loman He is 60 years old and he has not achieved nor fulfilled the dreams that he had for himself or his family. They live in a small apartment in New York and his wife has seen his work go unrewarded over the years. The sales firm that he is working for does not pay him salaries any longer but pays him commission. Working on these straight commissions has rendered him not able to bring home enough money to pay the bills. For thirty for years in the firm they have used him and discarded him. This has lead to Mr. Willy taking his frustration on his family. This has seen Lucia experiencing the torment that her husband is going through. She has to silently deal with her husbands outburst and she shares with her husbands longings for success but she can not bring herself to tell him that those dreams are not possible to achieve at his age. Instead, she continuous to fan his delusions of success and greatness. The story of will loman shows what happens when the American dream fails to materiali ze and subsequently dies. The denial by Willy loman leads to suffering of himself and his family internally and externally. Willy Loman saga indicates what happens to an individual when the American dream dies. The denial on the part of the dreamer usually leads to internal and external suffering. Willy thinks about the missed opportunities that he has had in his life. Like his brother he could have gone to Africa or Alaska and come back home with riches at one time he had been offered a chance to be a partner in his brothers firm but he refused and chose the life that he has. This signifies the modern way that the American looks at the dream through savings and hard work to which Willy thought he could be successful in it. Although he ha s a vehicle and a house, Willy shifts the blame on his failure to succeed on others and himself and denies his role as to why he hasnt achieved his dream. His lack of fulfillment is as a result of his two sons Happy and Biff who are in there mid 30 s but neither seems to have put there life in order. The death of the American dream in him is seen by the way the sons are living. Happy a perennial ignored child has immersed himself in the company of women. He has a steady job but keeps promising his parents that he is going to settle down and get married bit the contrary is true. He is not going far in business and his goal seems to be that of sleeping with as many women as possible. On the other hand, Biff was a star football player in high school and won scholarships to two major universities. He failed in maths in his senior year and was not allowed to graduate. An attempt to correct the fail in summer was curtailed by his fathers in fidelity that changed his fathers view and the view of the world. He became disillusioned and traverses the country jumping from one job to the other toiling on the farms and trenches and was even jailed once for stealing a suit. He is more likeable than Happy (to mean the literal happy) but when ever he returns home for a visit, he and his father end up in a quarrel. The father wants him to make it big but bill seems incapable of taking up a white collar job. He engages in a monologue where he tells himself that he has always made a point of not wasting his life but every time he comes back home he inertly knows that he has wasted himself. (pg 23). He sees himself as failure headed the same road as his father. To him the American dream is to live a simple, quiet and fulfilling life that has less focus on financial gain and materialism not the working in a 9-5 office job that emphasizes money, car and a house. His coming home has resulted into problems being experienced. At the end of the play we see Biff finally seeing the truth and the realization that he is not a dime a dozen nor a great leader of men something that infuriates the father. His fathers death confirms to him the illusions that his father was living in, but he is no longer struggling to understand what he wan ts in life. Both brothers are in there mid thirties. The life of Willy Loman is full of past regrets and undying hopes. As he is growing older, he has trouble distinguishing between the reality and illusion. He is often lost in flashback where the story is mostly told. A clear sign that he is suffering from the Alzheimer syndrome, to which his family was late in detecting. The flash back is generally during the summer after Biffs senior year in school when all of the family problems started. He has had affairs with women where he is caught with Bill during one of his sales trips. Because he is mental sick and physically wasted, he is continuously trying to kill himself but in public he portrays himself as a prominent sales man and brags about the cities that he has visited. On page 62 we see him shouting Call out the name Willy Loman and see what happens! Big shot! yet he denies the fact that all those years he has not progressed and that everyone looks at him as a joke. When his fa mily piece up the attempted suicide they realize that its part of the failure on him to realizing his dreams-the American dream. Willy Loman is a common man (low man), and he is used by the author to show that tragedy can also befell the common person. The author has used the book to criticize the corporate world of America that is notorious for using people and discarding them when they have become useless. Willy Loman successful neighbor has continuously offered him a job which he has continuously refused and despite the fact that he has several options to choose from which can give him a new lease of life he decides to choose suicide. Willy can not let go off his old scoured dreams. At the end of the play we see is loyal wife sitting by his grave yard/side where she ca not comprehend why he took his life. Buit Willy took his life so that he can provide his family with money from the insurance corporation ($20000) which they can use to start a new life. This represents one of the ways that the American society uses to get rich quick and hence achieve the American dream- through massive pay out of the insurance compensation lawsuits. Linda and Charlie. Linda is Willys wife while Charlie is Willys neighbor who has a successful sales firm. The two are the voice of reason in the play as Linda is the arbiter of peace in the family as she is the mediator between the sons and the father. The conflict between them is their failure according to their father to find a good job, settle down (own a house and a car), and have a family. she is the protector of Willy whom she understands as tired and at the end of his rope-life which is ringing up a zero to her she views freedom as an escape from debt and the total ownership of the material and wealth that symbolizes success and stability what in today in America is used to judge ones attainment of the Americans dream. Willys obsession on the American dream has weighed heavily on her living her internally conflicted, she has managed to keep her emotional stability intact. She foresees the tragic end of her husband with clarity. Charlie has on several occasions tried to set Willy on the path to s uccess. His successful firm indicates that he has achieved the American dream. His assessment of Willys situation is logical and rational. He recognizes Willys financial failures and offers him a job although he doesnt like him much. Bernard and Uncle Ben. Bernard is Charlies good son who was a child hood friend of Biff. He was hardworking always studied and eventually became a successful lawyer. This is another clear example of the American dream being attained through hard work and maximization of an opportunity basing on ones capability those results to a better life. Will finds this success difficult to deal with. We see Bernard arguing a case at the end of the play. Uncle Ben is Willys dead brother who went to Africa and made it big in the diamonds mines of Africa. He was rich and successful that showed him to have attained the American dream. CONCLUSION The death of a sales man is an attack on the idea of the American dream, showing that it is not always successful i.e. it has a darker side. It also shows that common people also suffer from downfalls which are just as steep as those of people with high status. When people live in denial and do not realize there role in the failure of their dreams to materialize, it in most cases becomes detrimental to themselves. Death of the sales man is an antithesis of the happy endings to the fulfillment of the American dream.

Power Relations Exposed in Truth and Power :: Truth and Power Essays

Power Relations Exposed in Truth and Power In "Truth and Power" Michel Foucault revisits the major theoretical trends and questions of his career. He is a thinker who knows no bounds of subject or field. His ideas stretch from literature to science, from psychology to labor. He deals in a currency that is accepted everywhere: truth and power. Foucault spends much of his career tracing the threads of truth and power as they intertwine with the history of human experience. He especially loves to study asylums and prisons because they are close to an encapsulated power structure. Using techniques culled from psychology, politics, anthropology, sociology, and archaeology, Foucault presents a highly politicized analysis of the flow of power and power relations. "Truth and Power" is an excerpted version of an interview with Alesandro Fontana and Pasquale Pasquino that initially appeared as "Intervista a Miche Foucault" in Microfiseca del Poetere in 1977. The interviewers first ask Foucault to revisit some of his earlier ideas and trace the path of his career. Foucault began looking at asylums, and tried to create his theories with an eye toward French politics of the Left. He soon turned to evaluating other sciences such as biology, political economy, and medicine, and came up with the concept of discontinuity: "It seemed to me that ... the rhythm of transformation doesn't follow the smooth, continuist schemas of development which are normally accepted." The idea of discontinuity became a tag which other critics and thinkers applied to him, much to his dismay. Foucault wanted only to show the susceptibility of the sciences and scientific statements to the pressures of power: At this level it's not so much a matter of knowing what external power imposes itself on science, as of what effects of power circulate among scientific statements, what constitutes, as it were, their internal regime of power, and how and why at certain moments that regime undergoes a global modification. This idea echoes Thomas Kuhn's ideas about paradigm shifts in a science, and even reverberates back to Dryden's statements about every age's "universal genius." Dryden stated that in every generation there is a general inclination of thought that affects all disciplines. Kuhn proliferated the idea that major revolutions in science are due to major paradigm shifts. The discussion then moves to structuralism, where Foucault makes some major statements about the structure of history. Foucault is ardent in asserting, "I don't see who could be more of an anti-structuralist than myself.

Slavery and The Corruption of Southern Belles in The Narrative of the Life of Frederick Douglas :: essays research papers

â€Å"But alas! This is kind heart but had but a short time remain such. The fatal poison of irresponsible power was already in her hands, and soon commenced its infernal work. That cheerful eye, under the influences of slavery, soon became red with rage, that voice, made all of sweet accord, changed to one of harsh and horrid discord, and that angelic face gave place to that of a demon.† (Douglas 19) This is how Frederick Douglas describes the change in his former mistress, Sophia Auld, as slavery corrupted her whole way of life. From this excerpt we can see that people can change profoundly for the negative. The question is what could possess one to change so radically when given power over another human being. Prior to the mistress’ change, Frederick Douglas, author of The Narrative of the Life of Frederick Douglas (1995) describes her as â€Å"a woman of the kindest heart and finest feelings.† (19) This brings us to one of Douglas’ motifs of how slavery can carry a fatal poison that if one possess’ can change their outsight to life. This poison affects some people more then others. For example, if one compares all of Douglas’ slave owners, it is easy to see that those born into a slave holding family are less likely to become as cruel as those marrying into that way of life. Auld did not convert to an evil lifestyle overnight, in fact, she was the key to Frederick Douglas’ education. Auld was a religious woman and often read from the bible aloud, when little Douglas asked her to teach him to read she did not object. After some time Douglas had learned the alphabet and a few short words but soon all that would end when Mr. Auld discovered the unlawful lessons taking place in his house. Furious, Mr. Auld forbade his wife to teach Douglas anymore on account of believing that learning â€Å"would make him [Douglas] discontented, unmanageable, and unhappy.† (20) From then on instead of seeing Douglas as a person Sophia Auld saw him as a piece of property, Was it Mrs. Auld that changed herself or was it the pressure from her husband to learn the slaveholding techniques? It’s possible that she was afraid of her husband to the point where she was scared to disobey him, yet it was not her fault that she was not aware of the laws against the teaching of slaves.

NT Migration Techniques :: Information Technology, Networking

Overview Recently approval has been granted to change our main operating environment from Windows XP to Windows ’98. It was determined that this would allow us to better protect our machines from unauthorized access through the use of BIOS passwords. This would also allow for a more consistent operating environment within the office. However, after analyzing the task of this migration it has been determined that perhaps a different environment would better suit Option Energy’s business needs. Proposal Option Energy’s business needs may better be fulfilled by utilizing the operating environment that Windows NT provides. Windows NT allows for a much more secure network environment, and offers the system administrator much more control over network traffic. It would require a longer migration time but the benefits would far outweigh the time that setup would take. Benefits of NT over Windows 98  Eliminates the need for BIOS passwords by requiring a username and password to be authenticated by the new Windows 2000 server. These accounts and passwords can be managed and changed from the server.  Allows for tighter controls when managing user and group accounts.  Offers a more stable operating environment than Windows 98. (Dynamic memory allocation allows for multiple programs to be run in separate memory space)  Windows NT was designed for small business network environments, Windows 98 was designed mainly for home use.  Offers the administrator more control over programs that can be installed on each PC and allows more restrictions to be placed on the end user.  I have personally been certified in many areas of the Windows NT operating environment.

The Problem And Review Of Related Literature And Studies

IntroductionThe practice of Pharmacy has gradually improved over the last few years, from the traditional practice, patient counseling to dispensing automation, the practice continue to develop more means to deliver efficient pharmaceutical care and facilitate the reduction of medication errors in all aspects of health care. Interestingly, one of the means that was implemented is the program called Telepharmacy. This program is currently practiced in North Dakota, Washington and Australia.Telepharmacy is defined as â€Å"the use of state-of-the-art telecommunication technology by the pharmacists to be able to provide pharmaceutical care to patients at a distance. † (Khatri, 2006). Factors associated with the hindering of quality pharmaceutical service in remote communities are geographical barriers, lack of available pharmacists working on remote towns, distance of the pharmacies, financial issues and unavailability of the medicines, which will be sufficiently addressed by imp lementing the telepharmacy.Several studies have also concluded that limited pharmacist hours adversely affect the contributions that pharmacists can make to medication safety in rural hospitals. (M. Casey et al. , 2008). With the implementation of Telepharmacy, delivery of 24-hours pharmaceutical service will be addressed. As telecommunication being an indispensable part of effective exchange of information, its application to the practice of dispensing medical information poses a valuable contribution to the field of Pharmacy, paving another means to effective delivery of pharmaceutical care to patients at a distance.With the modernization and growing complexity of medicines being capable of curing, mitigating and treating disease, the need for the Pharmacists becomes more evident to ensure the safe and cost-effective use of it. Since the Telepharmacy program is capable of developing better access to a more efficient health care wherever the patients are, adequate attention must be employed to the program and the readiness of community pharmacists for the program must be established. With Telepharmacists being the ones performing complete drug utilization reviewson the patient medication profile and performing the mandatory patient education counselling to patients over the phone, the readiness of the community pharmacist on the task is crucial to the effective implementation of the Telepharmacy (C. Peterson, H. Anderson et al. 2004). Even though pharmacists are not physically present in their area, patients can access consultation with a registered pharmacist and get their prescription verified through video conferencing (Riley, 2010).Enabling dispensing of medication via telepharmacy will increase access to more pharmacy services by more patients. By telepharmacy, the problems and restrictions pertaining to medication counseling by Pharmacists will be addressed even in the most urgent time and situations. The readiness of the Registered Pharmacists for the program will lead to the accomplishment of the Telepharmacy in the country since it will eventually mean that the goals that were set up for were attained, the intended purposes were met and generally produced a strong impression or response from the clients.Licensed pharmacists provide traditional pharmacy services, including drug utilization review, prescription verification, and patient counseling to a remote site via telepharmacy technology. Retaining the active role of the pharmacist helps assure the delivery of safe, high quality pharmacy services that can be at risk when the pharmacist is left out as in the case of internet and mail-order pharmacies.(Peterson, 2004) The researchers believe that in pursuing this study, the awareness of the public and professional-alike on the tremendous contribution of Telepharmacy which is fully practiced in other countries in facilitation of quality pharmaceutical care will be raised considerably. And along with the idea that Telepharmacy re duces any possible medication errors, with Pharmacists giving counsel on the phone, the practice of Pharmacy in the country will be improved which will result to its full implementation in the Philippine setting therefore marking the pharmacist’s role as more crucial to the health care of the Filipinos.The evaluation of the readiness of the Pharmacist will be stepping stone to prove that the Telepharmacy program can be carried out successfully in the country. With this study, the possibility of the practice of Telepharmacy in Philippine setting will be determined and assessed, which will render it as a proof for the service to be utilized more in the country for more effective drug information dissemination. Review of Related LiteratureTelepharmacy has the potential to improve the quality of pharmaceutical care and decrease medication errors and adverse drug events in small rural hospitals. However, because telepharmacy is relatively new, there is little literature in peer-re viewed journals. (M. Casey, et al, 2008). In other countries, the implementation of Telepharmacy in dispensing drug information to patients at a distance is being greatly utilized due to its considerable usefulness on improving the practice of Pharmacy and they were even able to develop various models of the service.In the US, there are two models of telepharmacy: North Dakota Telepharmacy and Washington State Model, employing pharmacists giving instructions to the technicians via a video-conferencing link and pharmacists activating automatic dispensing system from the base site to be dispensed by an authorized personnel at the remote site, respectively. Australia also developed a Rural Clinic Model of Telepharmacy that permits non-pharmacist professionals to render the pharmaceutical services. In all the models of telepharmacy aforementioned, the dispensing stage are all divided into 5 steps: 1.) Prescription 2. ) Prescription Entry and Verification 3. ) Dispensing Process 4. ) Dis pensing Verification and 5. ) Patient Counseling, with the latter being done by the pharmacists as required in all the three models (M. Kimber, et al, 2006) According to a recent cost-benefit study conducted by Westerlund and Marklund (2009) in Sweden, when pharmacists are involved in primary care, out of 151 patients used in the study, 68 patients (13%) were saved from drug related problems and 16 patients (3%) were saved from future hospitalizations.Quality pharmaceutical services have been described as: dispensing, supply and distribution of medicines; provision of knowledge and information about drugs, with the primary objective being the promotion and assurance of quality use of medicines (QUM); and provision of pharmaceutical care, which involves pharmacists responding to patients’ drug-related needs to assist them achieve their desired health outcomes. (M. Kimber, et al, 2006).The fact that the Telepharmacy service permits delivery of effective pharmaceutical care to m ore patients at a distance, this contribution will offer greater edge on the practice of Pharmacy as a whole and is consistent with the main goal of the practice which is pharmacists being an indispensable part of the health care system as the experts in drug use. In addition to the contribution of telepharmacy to the practice, it also offers significant advantage on the health care system on its ability to provide workers in more remote settings.The main aim of tele-pharmacies is to provide maximum coverage in areas with few pharmacies and increase the revenue for pharmacy operators (Riley, 2010). Telepharmacy arrangements have been proposed as a way for smaller rural hospitals with limited pharmacist coverage to obtain additional pharmacist resources (Lordan, Vorhees, and Richards, 2002; Peterson et al, 2007). Since half of the Philippine population lives in rural and remote communities, this calls for immediate attention on providing adequate and quality pharmaceutical care in th e said locations.According to the Report of the Commision on the Future Care in Canada by Romanow (2002), telepharmacy, as part of telehealth, is considered as a mechanism for improving access to health care services for rural and remote communities. The telepharmacy is equipped with video cameras so that the pharmacy technician can be supervised by a registered pharmacist. The location of the remote pharmacy is often linked to central pharmacy software to make this process smother and ensure timely and correct delivery (Riley, 2010).With the dynamic and transitional improvement of the telecommunication technology in present time, the counseling of pharmacists to patients at a distance will be delivered with ease and convenience. Adoption of telepharmacy has been slow, but the convergence of available technology and renewed interest in a new pharmacy practice model has created a unique set of circumstances that may present the perfect opportunity for telepharmacy.(Fahrni, 2012) Tele pharmacy significantly offers advantage on addressing medication queries through telephone by eliminating all barriers of communication when it comes to discussion of personal and confidential issues of the patients. According to the study of Louderback (2007), situations such as â€Å"traveling two to five hours for appointments is not only time consuming, but costly† influence patients’ decisions to approach treatments. This is one of the reasons why treatments results in poorer control of chronic health condition especially to the elderly people living in the remote towns.Research also confirms that â€Å"economic pressures and geographic barriers are difficulties that rural elders face when they seek to obtain prescription medications† (Collins, 2007). It obviously calls for the fact that there is a need for telepharmacy to improve the management of chronic conditions and reduce the expenditures required to transport patients for medication treatment, especi ally those who incurred drug related problems. Given the numerous factors that the telepharmacy can addressed when it is widely implemented, any possible medication errors will be avoided accordingly.In the Philippines, the practice of Telepharmacy is not widely recognized due to various factors that affect the successful operation of the service, plus the fact that the country is still far from the full implementation of the service. However, the Pharmaceutical Society of Singapore has proposed some guidelines which can be followed in order to successfully operate a Telepharmacy service. The proposed set of guidelines provide the framework for implementation of telepharmacy service designed to restore and retain retail and hospital pharmacy services in remote rural communities that are located in medically underserved areas.Telepharmacy services produce the same quality of pharmacy services as the traditional mode of delivery and provide additional value-added features that are not found with traditional pharmacy practice. (C. Peterson, H. Anderson et al. 2004) Having been studied pharmacy enables one to develop many skills. Some of these skills and abilities are specific to the role of a pharmacist. Skills are the ability wherein individual uses his knowledge effectively in doing something. Practice is an act of applying; to carry out; to work repeatedly to be proficient or to be professionally engaged (Merriam Webster, 1995).Synthesis Methods of giving information have been a trend in developing countries. There was once a state in America which started to recognize the use of telepharmacy. The North Dakota Telepharmacy Project was established in 2002 for the purpose of restoring, retaining, or establishing pharmacy services in medically underserved rural communities through the use of telepharmacy technology. Telepharmacy offers a pharmacist/business owner the opportunity to expand the professional and financial sides to their operation. (Boudjouk) Accordi ng to the comparison study of D.Friesner, et al (2011) on the rate of medication error incurred in a remote pharmacy site that utilizes telepharmacy and community pharmacies that do not adopt the technology, greater use of technology has the potential to reduce medication errors. Advancement in computer technology, videoconferencing, and voice over IP (VoIP) technology, ubiquitous internet access, and mobile computing will make the use of telepharmacy simpler than ever before. Combined with improvements in pharmacy automation and pharmacy technician practice, the use of telepharmacy as a tool to help build a new practice model has become a reality.(Fahrani, 2009) In agreement with the previous study of D. Friesner, et al, the researchers indeed believe that facilitation of telepharmacy in the delivery of pharmaceutical services will contribute to the reduction of medication error. However, the proposed study aims to determine whether Community Pharmacists in the Philippines are read y to deliver and practice the standard North Dakota Telepharmacy Program. Previous studies were solely devoted to determining the rate of medication error of two pharmacy sites, with or without telepharmacy.The proposed study will be focusing on the crucial participation of pharmacists to raise the acceptance level for Telepharmacy in the Philippines as mean to deliver efficient pharmaceutical service to patients at a distance. Rendering the registered pharmacists ready for the facilitation of telepharmacy will enable a quality telepharmacy to be delivered, equating to a quality traditional pharmacy only with the use of communication technologies to patients at a distance. Fahrani and Boudjouk studies showed how telepharmacy can make a difference in the practice of pharmacy. The studies also included how telepharmacy works in the community.Advancement of technology helps the development of the pharmacy practice. The researchers’ study will evaluate the skills of a registered pharmacists based on the skills that a telepharmacist must possess in order to deliver efficient telepharmacy service. Pharmacists work within a code of professional ethics that encompasses their relationship with other pharmacists, other health professionals and the public. A well-developed sense of responsibility is essential and an ability to communicate effectively with other health professionals and the general public is important.Pharmacists just need skills’ that helps in improving patients’ quality health care. A licensed pharmacist shall do their tasks and responsibilities. A professional, technical and communication skills are essential to be able to deliver a better service. Pharmacist must make patients comfortable with the Telepharmacy technology prior to receiving services. Pharmacists need to work on changing patient expectations and behaviors related to mandatory patient education counseling so that patients learn to expect it as a routine part of pharm acy practice regardless of the mode of delivery.Patient interaction with the pharmacist is important that just mean that patient is learning in the counselling process, which is a good sign afterwards there will be compliance. (Peterson and Anderson, 2004). Conceptual Framework The fast-paced, ever-changing and exciting technology has created a new thinking in Pharmacy. Telepharmacy is one of the outputs of technology. With telepharmacy information can be delivered to patients at high-speed.Needless to say, the application of telepharmacy in other countries has greatly improved the internal operations of counselling making it possible for clients to develop their knowledge and gain services more quickly and reduce internal costs. Establishing the perception of the community pharmacists themselves on the development of the Telepharmacy program to better accommodate patients from afar and give them optimum access on what the pharmacy has to offer regardless of the distance will be reg arded as one of the aspects to consider for the full implementation of the program.A pharmacist who believes on the goals of the Telepharmacy is important for its successful implementation and therefore will improve the efficiency of the healthcare to underserved areas. More than the aim to gain competitive advantage, telepharmacy is an effective way to minimize medication errors, cope with a small number of pharmacists in a country. Telepharmacy is really an ideal method of counselling which is difficult to achieve in its totality. However, Pharmacy boards’ commission must take actions to transform the ideal to a reality. Conceptual Paradigm of StudyStatement of the Problem This study aims to describe the perception of community pharmacists on their own skills as being prepared to deliver the Telepharmacy service. The researchers will gather data through the use of questionnaires in which various queries will be addressed. Specifically, the following questions will be answer ed: 1. What is the community pharmacists’ best definition of ‘Telepharmacy’? 2. What are the requirements needed in order to operate a Telepharmacy service? 3. How do the community pharmacists perceive their own readiness for Telepharmacy? 3.1 Professional Skills 3. 2 Technical Skills 3. 3 Communication Skills 4. What other ways can the program be developed? 5. What is the relationship between the demographic profile of the pharmacist and their skills? 5. 1 Age 5. 2 Gender 5. 3 Civil status Hypothesis Medicinal compliance of patients increases with the utilization of effective telepharmacy service delivered by Pharmacists capable of successfully carrying out the procedures of the program. Accordingly, Telepharmacy will pave a way for a much more systemic & effective drug information dispensing to patients at a distance.Significance of Study By gaining a better understanding on the pharmacists’ own perception on their skills being ready for the delivery of Telepharmacy, it will greatly aid the utilization of this service in improving the practice of Pharmacy in the Philippines by establishing Pharmacists as crucial for optimal health care delivery. Pharmacists will be regarded as a much more indispensable part of health care since their knowledge in drug information will be available at a distance through Telepharmacy.This program also poses an advantage in addressing the insufficiency of pharmacists in remote towns as well as the various factors associated with the hindering of successful facilitation of quality pharmaceutical services such as geographical barriers, transportation, availability of medicines, etc. Scope and Delimitation of Study In this study, the researchers would like to determine the community pharmacists’ self-evaluation of their skills necessary to deliver an efficient Telepharmacy and therefore efficient healthcare service to the patients regardless of their distance.The study is limited to the community pharmacists practicing in the city of Las Pinas. It will also determine the pharmacists’ perception on what Telepharmacy really is and what they think composes a Telepharmacy program. Definition of Terms Telepharmacy – the provision of drug information to patients at a distance by the use of telecommunication technology. Licensed Pharmacist – A pharmacist who has completed the full program of education, and has passed a state licensing examination.Remote Site – a full service pharmacy staffed by a registered pharmacy technician with access by computer, audio and video link to a licensed pharmacist at a central pharmacy site while open. The â€Å"remote site† is analogous to â€Å"originating site†, where the patient is located. Central Site – refers to a Pharmacy with a registered pharmacist, who is trained to carry out dispensing of P medicines and POM via telepharmacy. Telepharmacist – a Licensed Pharmacist who review medicat ion orders, oversees dispensing of the pharmacy assistants and facilitates patient counselling remotely through telephone and other communication technologies.