Traditional Financial Reporting Historical Cost Principle

Question: Discuss about theTraditional Financial Reportingfor Historical Cost Principle. Answer: Introduction Traditional Financial Reporting by business is a mean by which statements are produced with an aim of disclosing the organization`s financial status to its shareholders or to all the interested parties. However the manner and form in which these financial reporting is done has been subjected to severe criticism by various analyst. In their view which has come to be appreciated, they intimate that the traditional financial reporting system is marred with a number of limitations which makes it inappropriate to give precise insight concerning the performance of the organization and hence cannot be fully relied upon and thus the need to come up with more enhance way of reporting such as cost and management accounting. In addition, companies using traditional financial reporting system have for many years been dwelling on reporting economic status in total disregard of environmental and social effects caused by their operations. Below is analysis of some of the criticism of traditional fi nancial reporting, some of the theories that supports the corporate sustainability reporting and the cost and benefit associated by the same. Criticism of Traditional Reporting Firstly, Historical cost principle has been used widely in financial accounting where transaction is recorded at the cost of transaction at the time the transaction takes place. This information does not tell accurately about day to day cost and expenses and therefore make its difficult to predict about the future status of the firm. Thus the information presented cannot be relied upon by the decision makers and its relevance keeps waning over time. It is therefore argued that the current cost information should be reported parallel with historical cost information.Secondly,impact of non-economic of financial factors are highly disregarded, this are factors which impact on the financial outlook of the firm but they are not included as part of these statements since they are not measurable in monetary terms. Some of these factors are co-operation of the employees, creditworthiness of concern and the reputation of the management. Thirdly, the statements does not give the ultimate pictu re of the business, the data provided in this case is just an approximate and the actual value of the business can only be known when it is liquidated. This makes the financial statements just but an interim reports.Fourthly,the traditional financial reporting do not give the actual position ,here there are certain assets in the balance sheet such as goodwill which, in case the business is wound up will not bring in any monetary effect into the business yet it is included in the balance sheet.This can lead to making wrong inferences because what the statement represent is not the actual position of the fimr or business. Theories of Corporate Sustainability Reporting They are several theories that tries to affirm the importance of corporate sustainability reporting (CSR).Among them are (1)Legitimacy theory -in their interpretation,Deegan and Unerman (2011) intimates that the theory is build on tne idea that there exist a social contract that binds the firm and the society in which that particular firm operates. Thus companies and corporations try to make their companies operation acceptable by the society through involving themselves in CSR reporting and hence ensure the organization`s going concern. Deegan (2002), argues that the contract is mainly composed of the expectation of the society regarding how the firm should conduct itself. O'Donovan (2002) in his view argues that the theory has its genesis from the notion that for the corporation to successfully operate in a society, it must act within the confines of what that particular society considers as socially acceptable and responsible behaviour.I n his word,Waddock et al. (2002) provides t hat depending on the employees attitude regarding how the firm carries out its responsibilities, the employee makes the decision whether or not to work for the particular organization or not. Thus, presentation of non- information (sustainability information) can play a vital role in placing a firm as a preferred employer and hence enhancing the firm`s is able to lure high quality staff. Margolis and Walsh (2003) claim that there is a direct relationship between discretionary disclosure of CSR performance and the financial performance and therefore such disclosure can promote corporate performance. Roberts (1992) provides that it is in pursuit of capital and increasing the shareholders value that the firm find it paramount to make CSR disclosure.Bayoud et al. (2012) in his confirmation states that the disclosure of CRS is indeed tagged to the corporate reputation for stakeholders..(2)Stakeholder theory. This theory states that the firm should not only concentrate on the interest of shareholders but also for the entire stakeholders which are in one way or another affected by the operations and achievements of the organization(Freeman,1984).The stakeholder theory concentrates on the critical analysis on all parties to whom the firm should be responsible. Boatright (2003) stated that firms should be operated in a manner that benefits all of the stakeholders of the firm. Just as shareholders invest their cash in the firm, customers invest their trust and confidence and employees invest their knowledge and time (Graves et al., 2001).As a result, Wicks et al. (2004) it is therefore important for firms to consider the aftermath of their actions on the all the interested stakeholders. Wearing (2005) in his view, the theory emphasis the significance of all the concerned group upon which the operations of the firm impact. According to (Deegan, 2013) stakeholders theory can be explained in terms of ethical and managerial branches. In terms of managerial, its intimates th at the firm or organization will be highly responsive to those stakeholders that will have great economic impact to the firm (O'Dwyer, 2003) or those not actively engaged in the firm`s income generating activities but can influence it in one way or the other (Savage et al., 1991). The ethical facet provides that all stakeholders are entitled to know the effect the firm`s operation have upon the environment and the society as a whole (Deegan, 2013). Cost and Benefit of Corporate Sustainability Reporting However they are cost and benefit associated with corporate sustainability reporting. The cost will highly depend on the industry in which the firm operates, the size of the organization and the time spent by the organization i.e. collection of data, conducting training, writing reports etc.Among the benefits associated with the reporting of corporate sustainability. First and foremost there can be increased trust by being open in non-financial performance hence boosting the image of the company. The competitive advantage of the company over the rest is likely to rise to the confidence the investor will develop towards the company in terms of i.e. negotiating contracts. Conclusion From the above, it is clear that company need to use enhanced ways of reporting their financial information in a manner that will reflect the authentic financial status of their companies. For instance, using historical cost in reporting should be abandoned for a more realistic ways like using current cost information. Reporting of financial information should be more inclusive in that it should include environmental and social aspects. The contribution of the firm to the welfare of the immediate society should be well spelt out in the reporting, this will ensure that the society creates the awareness of its legitimacy and its reason for its continued existence References Boatright, R., 2003. Ethics and the conduct of business. New York:Pearson Education International. Bayoud N. S., Kavanagh M., and Slaughter G., 2012. Factors influencing levels of corporate social responsibility disclosure by Libyan firms: A mixed study. International Journal of Economics and Finance. Deegan, C., and Unerman, J., 2011. Financial accounting theory. Sydney: McGraw-Hill. Freeman, R. Edward.1984. Strategic Management: A Stakeholder Perspective Boston: Pitman Publishing. .O?Dwyer, B., 2003. Conceptions of corporate social responsibility: The nature of managerial Capture. Accounting, Auditing and Accountability Journal, 16(4), 523-557 Roberts, R. W., 1992. Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, Organizations and Society, 17(6), 595-612. Ross, S. A., 1977. The determination of financial structure: The incentive signaling Approach, Bell Journal of Economics, 8(1), 23 40 O?Donovan, G., 2002. Environmental disclosures in the annual report: Extending the applicability and predictive power of legitimacy theory. Accounting, Auditing and Accountability Journal, 15(3), 344371. Savage, G.T., Nix, T.W., Whitehead, C.J., and Blair, J.D., 1991. Strategies for assessing and managing organizational stakeholders.Academyof Management Executive, 5(2), 61-75. Waddock, S., Bodwell, C. and Graves, S., 2002. Responsibility: The new business imperative. Academy of Management Executive. Wicks, A. C., Freeman, R. E., and Parmar. B., 2004. Stakeholder theory andthe corporate objective revisited. Organization Science, 15(3), 36-369

100 Years of Solitude - Ursula free essay sample

She unflinchingly goes on after the deterioration and death of her husband. She displays profound amounts of fortitude and perseverance. Ursula alone permitted the longevity of the Buendia family. Ursula prevented chaos by taking charge when needed most. Before the decline of her husband, Ursula did not appear as the superwomen that she eventually became. Marquez had the reader believe that she was merely the wife of Jose Arcadio Buendia. But Ursula first shines when her husband was distraught with curiosity, leaving Macondo when she powerfully scolded him, â€Å"If I have to die for [you] to stay here, I will die† (14).This event at the beginning of the novel proves that Ursula is not one to be tussled with; she is smart and not afraid to speak her mind, even if it takes shouting at her stubborn husband. This proves that Ursula is not simply a stock character created to support Jose, but rather a powerful woman who eventually proves to be far more influential than her husband. We will write a custom essay sample on 100 Years of Solitude Ursula or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page In light of Jose Arcadio Buendia’s strange antics, Ursula was still more than capable of achieving great things. Ursula was the one who was able to find the route out of Macondo, which her husband hadn’t been able to discover.She was also capable of setting up a successful candy business while her husband was not providing for the family. In addition she was also able to raise her children in conjunction with creating her own new frontiers. This showed that she could effectively function as both the mother and the patriarch of the family, while performing incredibly in both roles concurrently. Her ability to juggle parenting, financing, and her pursuit of her own goals is dumbfounding. Ursula is truly the quintessential ‘strong woman’. The true capacity of Ursula’s strength was revealed during the reign of Arcadio after the departure of Aureliano.Arcadio presents himself with great power and tyranny through enrolling school children in his army or subjecting the entire town of Macondo to his oppressive whims. Because of this domineering rule, the citizens were put in fear and weakened. When Arcadio was preparing the execution of Don Mascote, Ursula domineeringly â€Å"let go with the first blow the lash† (106), causing Arcadio to run back home with his tail between his legs. Ursula treated him like a child, causing him to behave like one. Through her intelligence and strength she demeaned the arrogant and powerful leader into nothing more than a scared boy.The Buendia household did not last long after the deterioration of Ursula. Her great power over the household was passed from her to Fernanda. Unfortunately, Fernanda did not comprehend the responsibility required to manage the family, nor did she have the knowledge or know-how to keep the Buendias afloat. The best example of the family’s dependence on her is â€Å"as long as Ursula had full use of her faculties some of the old customs survived and the life of the family kept some quality of her impulsiveness†¦ no one but she determined the destiny of the family. (228) Due the the lack of the strong support in the Buendia family, the hole left by Ursula’s death caused the decline of the family and eventually all of Macondo. Ursula is an exemplary character, and excels under crisis and stress. She had the fortitude to tell her husband what was on her mind, the balance to support her family emotionally and financially while pursuing her own goals, and the courage to stand up to a tyrannical dictator. Ursula is easily the sanest and strongest character in the novel, and demonstrates this constantly.She provides stability to her family and all of Macondo. She demonstrates her logic when she notices trends in her family or the history of Macondo at first they behave very well, theyre obedient and prompt and they dont seem capable of killing a fly, but as soon as their beards appear they go to ruin. (152); or when she noted the repeat of events in Macondo, its as if time had turned around and we were back at the beginning. (193). She provides stability and reason to her family and all of Macondo.

Sample of a Descriptive Essay About an Event

Sample of a Descriptive Essay About an EventA sample of a descriptive essay about an event is usually a statement of what you are going to say and the main point you want to make in your paper. It is a great way to get an idea of what a great descriptive essay should contain.Although writing a great descriptive essay is something that everyone can learn, writing a good one is not easy. So in order to get a great one, you should know the steps you need to follow in order to be great. This article will give you these three steps.First do your research. The reason why you need to research what you are going to write is because you need to know the rules that apply to writing a particular subject. By knowing the rules, you will not only know how to write a good description but you will also know what areas you have to avoid in order to keep the topic simple and direct.Second, write the main idea of your paper. Write down your main idea and what it is that you want to say in your paper.Th en you should write the introduction. Introduce yourself, state the main idea and describe the event or subject that you are going to write about. Do not forget to also introduce yourself as well.Next, you should start the paragraph with some information about the event. This information will help you build a story about the event and it will give you a framework for how you can proceed in the rest of the paragraph.Finally, you should finish the paragraph with the summary of your paper. You should always finish the paragraph with a conclusion that summarizes your whole paper. By doing this, you will be able to follow the three steps above and you will be able to write a great descriptive essay.Now you know what you need to do to get a good paper, you can do it. You can not be a great writer without taking the steps mentioned above. You just have to read over the samples in order to be familiar with how to write a good essay on a particular subject.

The Party Identification Model and Partisan Dealignment free essay sample

The decline in political parties, in conjunction with accessibility of mass media, has led to the deterioration of internal party campaigning. As such, the party professional with their polling, surveys and other aspects of systematic elections research have replaced the party worker as the primary method of gathering campaign information. In the United States, political parties have responded to such weakness by utilising candidate centred politics, in which candidates mobilise their own electorate. Whilst the decline of political parties is prevalent within Britain and Australia, these electorates have not adapted to this movement away from the party organisation and continue to vote according to party-orientation as candidates are unable to gain their own base of support with voters placing party policies and national issues over candidate value. By the 1950s, a portrait of the American electorate was drawn that emphasised ‘the absence of ideology or specific issues as political motivations for the American voter and the overwhelming importance of a sense of affiliation with party for presidential and congressional voting. We will write a custom essay sample on The Party Identification Model and Partisan Dealignment or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Partisan identification was the anchor of stability for the political system; however, following the impact of short-term events during the 1960s, such as the Vietnam War, there was a decline in party loyalty as the American political system was weakened. Such decline is indicated by the substantial decrease in voter turnout, the sharp rise in split-ticket voting and an increase in volatility within the electorate. As the political parties’ ability to polarise opinion weakened and voters were set politically adrift, the candidates themselves had to fill the power vacuum. The American electorate had entered an era labelled by Frank Sorauf as the candidate-centred campaign in which ‘the party professional had given way to a different type of professional- the advertising and public relations man, the management specialist, the media specialist, the pollster- who performs services for candidates based on the skills he has acquired in non-political fields. ’. The party, as Sorauf claims, no longer played the main role as the organising intermediary in the campaigns as ‘candidates increasingly mobilised their own electorates. ’ As political party organisations became less important in mobilising voters, and as voters became less inclined to vote a straight party ticket, candidates began to turn to professionals who possessed the skills to market candidates through other media. Consequently, the primary factor in the rise of candidate centred campaigning is the atrophy of political party organisations within the U. S. Since the early twentieth century, there has been a gradual decline in the control exercised by party organisations over the most important aspects of the electoral process- candidate selections, issue positions, setting of strategies and allocation of campaign resources. The new politics of campaigning have arisen because of changes in the American political scene that have weakened traditional party structures and strengthened the personality of the candidate. Once powerful party organisations, such of those at their height during the 1950s and 1960s, which mobilised a pre-existing base of voters behind a party ticket, had now given way to a new politics dominated by ‘personalities’ who employ new means to mobilise a more fluid electorate. As noted in Martin Wattenberg’s, The Rise in Candidate-Centred Politics, there exists ‘countless survey evidence to document Americans’ lack of concern with partisanship and the role of political parties in the U. S. government. ’ Most persuasive is the belief that one should vote for the candidate, not the party. Even in 1956, when most voters were in fact voting straight tickets, seventy-four percent of respondents in the Gallup poll agreed with this general belief and by 1968 this figure had risen to eighty-four percent. The principle of placing the value of the candidate ahead of party policies has become a key characteristic of the American consensus, as political parties are not perceived as being as particularly meaningful as they are within Britain and Australia. It is commonly understood within the British electorate that artisan attachment has eroded since attitudinal surveys of the electorate began in 1964. Such partisan erosion occurs not in the sense that significantly fewer people are willing to identify themselves with a specific political party, but rather in the sense that they feel unable to claim a very strong affiliation with their preferred party. This is identified in Figure 1. 1, highlighting the continual decline in membership for both the two major parties within the U K, the Labour and Conservatives. In 1951, the Conservatives membership stood at 2. million, and by 2011, it had fallen to as low as 177 000 members. Whereas, the proportion of British Election Survey respondents claiming to have a partisan identity only dropped from ninety-three percent to eight-nine percent between 1964 and 1992, it was the number with a very strong identity that fell from forty-eight percent to nineteen percent. Figure 1. 1 UK Political Party Membership While there is convincing evidence of decline in party politics within Britain, there are also indications of stable party legitimacy that is not evident within the U. S. electorate. The 1987 British Social Attitudes Survey found that fifty-one percent of survey respondents claimed to vote for a given party, regardless of the candidate choice. Some twenty-nine percent indicated that candidate choice came into their voting decision to some extent or other, but only 5. 5 percent claimed to focus primarily on candidate. In Britain, individual candidates have not been able to base campaigns on their own accord as the campaign at the constituency level is relatively insignificant, as general elections are so dominated by the campaign at the national level. Voters will decide whether to change their vote according to the appeal of a national party leader, or national party policies but not according to the personality of their local candidate or their policies. Reinforcing the traditional view that the UK electorate is still predominantly party-orientated and that an overwhelming majority of electors place party considerations well above candidate appeals when deciding on how to vote. Furthermore, the ability of the political parties in the UK to adapt to growing party decline is evident by the continual high levels of electoral turnout. In the UK, turnout was actually higher in the 1992 general election than it was in that of 1945 election with 77. 7 percent compared to 72. 8 percent. In the 2010 elections, UK general election turnout was at 65. 1 percent, almost ten percent higher than the United States Presidential election with only 57. 5% of voter turnout. Such as in Britain, the Australian electorate favours party-orientated voting over candidate centred politics. However, as party memberships have collapsed in recent decades, the importance of political parties as a source of campaign workers and a guide to community opinion has declined. Like the U. S. , Australia’s major political parties are now dominated by professional campaigners, with people who are experts in reading opinion polls, conducting focus groups and crafting messages for speeches, media releases and television commercials. As such, the Australian people have stopped joining political organisations in the vast numbers, as voters can utilise the mass media to understand what is happening within the political sphere, via the internet, television and social networking. The ability to access such information has ensured that the voting public have become sceptical of ideologies, and cynical about the true motives of leaders and their party organisations. As the trust of the government has declined, however, candidates within the Australian electorate have still been unable to create their own base of support, as voters have placed national issues and party policy over candidate value. The results published in the Australian Electoral Study, 1987-2007 identify the importance placed on party policies over party candidates within the Australian electorate, emphasising that while party base support continues to decline, the importance of the party’s policy issues has actually increased since 1996 from 48. 6% to 52. 5%, as shown in Figure 1. 2. Figure 1. 2 Considerations in Voting Decision Within Australia, the weakness of party politics lies in a lack of balance between the campaign professionals and a substantial legion of engaged members who are involved for their commitment to a cause. This decay of party affiliation and the decline in party membership has caused the Liberals, Nationals and Labour parties to look towards some modified form of American-style primaries as a way of attracting wider public engagement through their candidate selection processes. However, Australian political parties would be slow to adopt any change and it would, as is the case in the U. S, reduce the importance of parties, as this process easily allows for candidates to bypass the internal party structures and build power bases directly in the broader electorate. The U. S. have entered a political era in which independence is the main characteristic of party politics and the party organisation is no longer the central focus of the modern campaign as electors are more independent of party labels and party loyalties. The once powerful ‘mass party’ within America has given way to the personalities of power within the party framework that utilise the resources of popularity and financial wealth to formulate issue positions, define strategy while communicating with the voters through the mass media. Against this, in the Australian and British electorate, parties continue to fulfill a number of crucial political functions and have not responded to party decline with the rise of candidate centred politics, as voters continue in their party-orientated voting. Evidently, the electorate has transformed with decay of party affiliation and the dramatic decline in party membership since their height in the 1950s. Nevertheless, political parties have shown evidence of their capacity to respond to these weaknesses and their changing environment and as such, it could be suitable to refer to the phenomenon of party adaptation rather than that of party decline. BIBLIOGRAPHY Australian Electoral Study 1987-2007, Trends in Australia: Political Opinion, lt;http://assda. anu. edu. au/aestrends. pdfgt;, 2008, (Accessed 24. 4. 2013) Agranoff, R. , ‘The New Style of Campaigning: The Decline of Party and the Rise of Candidate-Centered Technology,’ in Fishel, J. , ed. Parties and Elections in the Anti-Party Age, Bloomington, Indiana University Press, 1978, pp. 30-240. CNN Politics, Report Shows Turnout Lower than 2008 and 2004, lt;http://politicalticker. blogs. cnn. com/2012/11/08/report-shows-turnout-lower-than-2008-and-2004/gt;, 2012, (Accessed 25. 4. 2013) Dennis, J. , ‘Trends in Public Support for the American Party System’ in British Journal of Political Science, Vol. 5, No. 2 , 1975, pp. 187-230. Everson, D. , ‘The Decline in Political Parties’, in Proceedings of the Academy of Political Science, Vol. 34, No. 4, 1982, pp. 49-60. Sorauf, F. , Political Parties in the American System, Boston, Little Brown, 1964. The Decline of the Political Parties, lt;http://makewealthhistory. org/2012/10/08/the-decline-of-the-political-parties/gt;, 2012, (Accessed 25. 4. 2013) UK Political Info, General Election Turnout 1945-2010, lt;http://www. ukpolitical. info/Turnout45. htmgt; , (Accessed 25. 4. 2013) Wattenberg, M. , The Rise of Candidate-Centered Politics, Cambridge, Massachusetts, Harvard University Press, 1991. Webb, P. , ‘Are British Political Parties in Decline? ’ in Party Politics, Vol. 1, No. 3, 1995, pp. 299-322. [ 1 ]. Everson, D. The Decline in Political Parties, in ‘Proceedings of the Academy of Political Science’, Vol. 34, No. 4, 1982, pp. 51. [ 2 ]. Agranoff, R. , The New Style of Campaigning: The Decline of Party and the Rise of Candidate-Centered Technology, in Fishel, J. , ed. ‘Parties and Elections in the Anti-Party Age’, Bloomington, Indiana University Press, 1978, pp. 230. [ 3 ]. Sorauf, F. , Political Parties in the American System, Boston, L ittle Brown, 1964, pp. 108. [ 4 ]. Wattenberg, M. , The Rise of Candidate-Centered Politics, Cambridge, Massachusetts, Harvard University Press, 1991, pp. 34. [ 5 ]. Dennis, J. ‘Trends in Public Support for the American Party System’ in British Journal of Political Science, Vol. 5, No. 2, 1975, pp. 187-230. [ 6 ]. The Decline of the Political Parties, , 2012. [ 7 ]. Webb, P. , Are British Political Parties in Decline? in ‘Party Politics’, Vol. 1, No. 3, 1995, pp. 305. [ 8 ]. Jowell, R. , et al. British Social Attitudes Report. Aldershot, Dartmouth Publishing, 1987. [ 9 ]. UK Political Info, General Election Turnout 1945-2010, . [ 10 ]. CNN Politics, Report Shows Turnout Lower than 2008 and 2004, , 2012. [ 11 ]. Australian Electoral Study 1987-2007, Trends in Australia: Political Opinion, , 2008, pp. 48.

Free Essays on Telemarketing

Telecommuting Introduction Telecommuting is a wireless technology which enables the businesses to work without employees coming to the office and they can stay wherever they want and finish their work. Telecommuting is the fastest growing field of business in recent years, mainly the cellular and personal communications industry. The explosion of telecommuting industry had spread very rapidly connecting the both of the highly industrial areas as well as the third world countries. Telecommuting made the life much more easier because its ability of doing the work outside of office which was done traditionally in the office. Telecommuting rapidly changed our way of work because people who traveled to the office every day and spend eight hours behind a desk are being changed into more technologically flexible workers who are no longer in the boundaries of office walls. Current Status Advancement in telecommuting is remarkable because it saves time and increases the productivity. Many companies are adopting this technology because with telecommuting no body needs to be always preparing for the commute and worry about being late. One can go to work simply by tossing on a robe and slippers or holding a cup of coffee and sitting down on his terminal. Telecommuting proved to be a very profitable for few corporations. All they need was the certain amount of investment. But only few companies had made this kind of transformation. Most of companies are afraid to make this transformation because of their budget or don’t like to mess with new technology and some like the traditional way of work better than the telecommuting. Telecommuting was put into work by the creation of the DSL service which made data to transfer at a higher level. Telecommuting with DSL is nearly 20 times faster than an analog modem. The wireless subscriber base worldwide is expected to reach 1.4 billion this year and approximately 300 milli... Free Essays on Telemarketing Free Essays on Telemarketing Telecommuting Introduction Telecommuting is a wireless technology which enables the businesses to work without employees coming to the office and they can stay wherever they want and finish their work. Telecommuting is the fastest growing field of business in recent years, mainly the cellular and personal communications industry. The explosion of telecommuting industry had spread very rapidly connecting the both of the highly industrial areas as well as the third world countries. Telecommuting made the life much more easier because its ability of doing the work outside of office which was done traditionally in the office. Telecommuting rapidly changed our way of work because people who traveled to the office every day and spend eight hours behind a desk are being changed into more technologically flexible workers who are no longer in the boundaries of office walls. Current Status Advancement in telecommuting is remarkable because it saves time and increases the productivity. Many companies are adopting this technology because with telecommuting no body needs to be always preparing for the commute and worry about being late. One can go to work simply by tossing on a robe and slippers or holding a cup of coffee and sitting down on his terminal. Telecommuting proved to be a very profitable for few corporations. All they need was the certain amount of investment. But only few companies had made this kind of transformation. Most of companies are afraid to make this transformation because of their budget or don’t like to mess with new technology and some like the traditional way of work better than the telecommuting. Telecommuting was put into work by the creation of the DSL service which made data to transfer at a higher level. Telecommuting with DSL is nearly 20 times faster than an analog modem. The wireless subscriber base worldwide is expected to reach 1.4 billion this year and approximately 300 milli...

The Albatrosses and a Killer Whale Essay Example | Topics and Well Written Essays - 500 words

The Albatrosses and a Killer Whale - Essay Example Changes caused to the marine environment due to natural as well as human reasons, as stated by Safina, have made the albatrosses vulnerable (qtd. in Sakamoto et al. 1). As mentioned by Croxall and Brooke, in recent times, studies have been carried out about the diet and foraging habits of these birds. However, little is known about how albatrosses actually locate their prey in the open ocean (qtd. in Sakamoto et al. 1). Previous studies found it difficult to follow individual birds, and thus could not find out all about the foraging activities employed by them. This particular study is mainly aimed at examining how albatrosses find their prey, as well as how they deal with and respond to their environment while on their foraging trips in the Southern Ocean (Sakamoto et al. 1). Four black-browed albatrosses were captured at their nest sites in Bird Island, Southern Georgia for the purpose of this study, and still cameras were attached to their backs. Three of the four birds were recaptured and the instruments retrieved. The fourth bird could not be recaptured. The camera was equipped with depth and temperature sensors. After the recovery of the instruments, the data captured, which included image, depth and temperature, were downloaded to a PC. The environment around the study birds was studied. Other animals or birds which appeared in the images were also scrutinized. Depth data were analyzed with a behavior analysis program.

Research paper on Milton's Paradise Lost Example | Topics and Well Written Essays - 1500 words

On Milton's Paradise Lost - Research Paper Example In this sense, the book and the author direct that freewill is not free at all, as it should be interpreted in a literal sense, but is instead a will that remains arbitral based on who you ask. This is shown clearly with illustrations from then authority of the king in puritan times, as well as the application of freewill in following God’s will. The section that draws up the arbitral sense of freewill is drawn and illustrated by the use of strong words that go to the extent to show then following freewill in the sense of being godly is not all free. This is because it is imposition of God’s will upon man, which in the first place is meant for to occur and is part of a design by God to be in power. As a result, there is no way that man exercises freewill in any way as all aspects of will are manipulated by God by design and by default, from the moment that one commences exercising it (Barfoot 176). In addition, the book stats that man’s exertion of freewill is by no means free as it is an act of obedience to God begging the question how freewill is meant to be freewill and how it is independent of God and His power, as well as how it should be defined. The definition of the term freewill in the book remains wanting in that it does not show a distinct definition that can be applied for the purpose of identification of the action that man engages out of sheer freewill. Instead, the whole ordeal of defining what freewill is turned into a means of showing how God works to exert freewill and how freewill is supposed to manifest itself for the glory of God. This is because the book shows that almost every aspect of freewill, including its practice, is for the glory of God, as none of it remains directly under the control of man at any given time. With this in mind, the book describes the application of freewill in antics used to ensure obedience and devotion to a high authority. It is in this case that freewill is brought out at as a challenge to God’s authority as it requires a clear definition and distinction between the ways to obedience and devotion without the use of the above-mentioned default and manipulation by God. This is not clarified in the book, but instead shows the Adam and Eve scene in separation, where there are the words saying that God towards thee has done his part do thine (Bizik 70). This part is a clear illustration of freewill at work, where God gives man freewill, by creating it in the first place and allowing the two to choose between the choices, they were given. The above illustrates that there is no way that freewill is existent, and that it is merely a convenience for human rights forums. The translation of the above statement, therefore, is that God is the master of all, and that there is no way that man has freewill as even the choices given to Adam and Eve are only bound by the will of God and His need for devotion and obedience by man towards Him. It is because of this that manâ€⠄¢s will is not free as man’s will is subjected to God’s direction thus the mental faculties of man are not independent or free of the influence. Instead, man’s freewill is subordinate to God’s will and command, as well as system of beliefs and institutions