Tuesday, December 31, 2019

Arguments Against Relativism

There is plenty of evidence favoring the genuineness of a relativistic attitude in a wide variety of situations. Cultural relativism, religious relativism, linguistic relativism, scientific relativism, relativism moving from different historical perspectives or miscellaneous social positions: this is just the beginning of a list of sources motivating the genuineness of contrasting perspectives on a specific topic at hand. And yet, on some occasions, one may want to resist the idea that the relativistic stance is the best theoretical option: in some cases, it just seems that one of the contrasting views should ​get it more right than the others. On what grounds could such a claim be made? Truth The first ground on which a relativistic attitude can be resisted is truth. If you accept relativism, while holding a certain position, it seems that you are at once undermining that position. Suppose, for instance, that you claim that abortion shall never be endorsed while agreeing that such a judgment is relative to your upbringing; aren’t you at once conceding that abortion may be reasonably endorsed by those who had a different upbringing? Thus, it seems, a relativist is committed to the truth of a claim X, while holding at once that X may not be true when contemplated from a different perspective. That seems an outright contradiction. Cultural Universals A second point that has been stressed is the presence of universal traits across different cultures. True enough the idea of a person, of beauty, of good, of family, or of private property differ across cultures; but, if we look close enough, we can also find common traits. It can hardly be disputed that human beings can adapt their cultural development to the circumstances they come to live in. No matter who your parents are, you can equally learn English or Tagalog if you grow up with a community of native speakers of one or the other language; ditto for traits concerning manual or bodily skills, such as cooking or dancing. Common Traits in Perception Even when it comes to perception, it is easy to see that there is an agreement across different cultures. No matter what your culture is, it is probable that a powerful earthquake or a fierce tsunami will elicit fear in you; no matter your social upbringing, you will be moved by the beauty of the Grand Canyon. Similar considerations hold for the brightness of the sun at midday or the feeling of discomfort provoked by a room at 150 degrees Fahrenheit. While it is certainly the case that different human beings have different experiences of the nuances of perceptions, there seems also to be a shared common core, on the basis of which a non-relativistic account of perception may be built. Semantic Overlap What goes for perception goes also for the meaning of our words, that which is studied by the branch of Philosophy of Language that goes under the name of Semantics. When I say â€Å"spicy† I may not mean exactly what you mean; at the same time, it seems that there has to be some kind of overlap in meaning if the communication is effective at all. Thus, what my words mean cannot be fully relative to my own perspective and experience, on pain of an impossibility of communication.

Monday, December 23, 2019

Social Media And Its Impact On Society - 1758 Words

Some of our biggest role models in America revolve around our sports leaders. People who have put in many hours of training hard and overcoming seemingly unsurpassable obstacles. People like Lebron James, Usain Bolt, Peyton Manning, etc. Maybe we want to feel the fame, own the money, or meet other amazing people, but we all want to feel the accomplishment in some way or another. Team activities seem to be a major concept our civilization immerses itself in. We are willing to pay hundreds of dollars year after year to go out and cheer on our role-models and follow players’ social media accounts like it is theology we are reading. In ways it is consuming our thinking however, today teams teach many valuable life skills that children lack.†¦show more content†¦New Zealand began an experiment where adolescents participated in three exercise periods per week that lasted only one and a half hours. It only took a short amount of time to see results. The results explained an increased feeling of better health (Yongchie). As an athlete myself I can tell you that it is great to workout. It does not feel very well during the activity, but after the fact you feel better. Sleep gets better, increased metabolism helps at meals, the day is sharper and studying becomes easier. I can say that the easiest way to exercise is in a team atmosphere where there are others to cheer help and encourage performance. Sports do not only affect physical abilities, but also mental abilities. The second reason I propose team sports or activities is because being part of a team intensifies your ability to think. In competition problem solving situations will arise that you cannot always overcome with book knowledge. Many instances require hands on experience or determination to overcome the mental game on course to victory such as how to do a down block in football. This is obviously a physical action that requires no book knowledge. However sports may increase classroom produc tion as well. In an eduTopia article the writer shares findings from the University of Kansas by stating, â€Å"more than 97% of student athletes graduated high school, 10% higher than those students who had never participatedShow MoreRelatedImpact Of Social Media On Society Essay917 Words   |  4 PagesHave you thought about the impact that social media has on society? Today I would like to address the impact of social media on society for those of you that are social media users and this includes the advantages or disadvantages that as associated with it. In this speech, I want to relate to you how social media is being used by social media users. Social media has forever changed the way society works, whether it’s the sharing of an idea, the communication of news, or the availability of productsRead MoreSocial Media And Its Impact On Society1420 Words   |  6 PagesSocial media as we know has changed. Now instead of messaging we are able to video chat, and instead of not knowing where someone is now we are able to see there locations and where they live. This is all because of social media. Social media has taken the world by storm including social media sites like Facebook, Twitter, and Instagram all sites where we communicate through text, videos, pictures, and much more. Rhetoric is used in social media and sometimes it can be overloo ked. Sometimes we mightRead MoreSocial Media And Its Impact On Society Essay1742 Words   |  7 PagesSocial media has gained immense popularity, following increased access to the internet and technology devices including smart phones. Social media is used to denote platforms in which people build and share social connections; thus enhancing information sharing and interaction. Major examples include Twitter, Facebook, YouTube, LinkedIn, Google+, Pinterest and Instagram. Through social media, people can connect, interact and exchange information such as pictures, videos and other digital media byRead MoreSocial Media And Its Impact On Society1563 Words   |  7 PagesSocial media has consumed our society. 47% of American adults used social networking sites in 2011 like Facebook, Myspace, and Twitter; up from 26% in 2008(quoted from procon.org) the aspects of social media both have a positive and negative impact on life. Social networking sites promote interaction with distant fami ly and friends. Social networking sites can demonstrate opportunities to strengthen existing relationships and to develop new friendships as well. The downfall of social media sitesRead MoreSocial Media And Its Impact On Society970 Words   |  4 Pagespiece titled Friends Indeed for the Washington Post. Garreau brings up possible dangers, minor inconveniences, and what truly defines a friend in the new media world we live in. I felt Garreau came across as jaded by most of the interviews he conducted. He did not seem to speak with a wide array of people that gave positive impacts social media can have, but rather focused on the negatives of the subject. Garreau did bring up valid points, however, from personal safety to the aspect of differentRead MoreThe Impact Of Social Media On Society987 Words   |  4 Pages The Negative Impact of Social Media on Society Marylin Vos Savant once said, â€Å"Email, instant messaging, and cell phones give us fabulous ability, but because we live and work in our own little worlds, that communication is totally disorganized†. The society we live in today requires modern technology. Texting, tweeting, and other forms of abbreviated communications are now changing how we speak. Of course technology and social media to be precise, is not necessarily evil; they have boosted the world’sRead MoreThe Impact Of Social Media On Society1652 Words   |  7 PagesIn 1968, popular artist Andy Warhol had brought to attention his opinion on the over-populated celebrity society of the time with his quote â€Å"In the future, everyone will be famous for fifteen minutes†. Times change, and the future approached, but Andy may have underestimated just how true that is. Nowadays, the quote has been translated to fit the modern times, â€Å"everyone will be famous for 15mb†. The quote being changed to that says a lot about the times that we are going through right now, whichRead MoreSocial Media And Its Impact On Society1224 Words   |  5 Pages Social media is a variety of platforms provided to the public as a medium for expression and communication. Seemingly, social media could be viewed as a positive contribution to society, but one must consider the underlying effects of society. Many of us don’t take into account the role that social media plays in the way we perceive things, think, and live our lives. Social media plays a critical part in societal norms. â€Å"Social norms are rules of conduct that governs interactions among individualsRead MoreSocial Media And Its Impact On Society Essay1560 Words   |  7 Pageswaiting for their next high, society has become more and more dependent on social media. One must realize, while the use of social media in today’s society is a necessity due to the fast-paced environment that has been created, it can never fully replace the value received from personal interaction with others. The short film titled, The Library Book, perfectly illustrates this as the charact ers within the film learn to assimilate in a society dominated by social media. The actions of each characterRead MoreSocial Media And Its Impact On Society Essay1622 Words   |  7 Pages What it Means to be Black In 2016, society is at a place where people are able to discover tons of information at the touch of a finger; this indeed can impact on how we view common things in society, such as identity. This statement holds true for â€Å"blacks† or African Americans as well. The stigma that comes with being black has been around for centuries; however, many blacks are using social media to combat negativity. In an era predicated on the use of the internet, black people have proven to

Sunday, December 15, 2019

Preparation and Properties of soap Free Essays

Materials and Apparatus: Olive oil, 95% ethanol, beaker, 50% sodium hydroxide solution, Boucher alter, hot plate, salt solution, magnetic stirrer, filter funnel, glass rod, filter paper, weighing balance, watch glass and measuring cylinder. From the diagram above, we can clearly see that the ionic (highly polar and charges) natures of salts makes them soluble in water. However, the non- polar hydrocarbon (aliphatic) tail of the soap molecules would cause them to be miscible with non-polar substances and enable them to dissolve in water. We will write a custom essay sample on Preparation and Properties of soap or any similar topic only for you Order Now Normally, solid soaps are consist of sodium salts of fatty acids and liquid soaps consist of potassium salts of fatty acids. Soap can be prepared by a process known as specification. Historically, soaps were made by boiling the fat of animal, lye and in a aqueous Noah and KOCH solution containing potash. Of course, this was done long time ago before anyone had any idea of understanding the chemical transformations. Now, we know that this process is a reaction of esters with a strong base such as KOCH or Noah. The esters, triglycerides are the main constituents of vegetable oil and animal fats. The triglyceride is a trim-ester come along with 3 long fatty acid hydrocarbon chain. When triglyceride reacts with 3 equivalents strong aqueous base solution such as Noah or KOCH, the three ester bonds are hydroxide to yield 3 fatty acid salts (soap molecules) and one glycerol. The specification can also be called â€Å"base hydrolysis†. Industrially, soap is made by reaction of Noah together with vegetable fat. It is crucial to utilize enough Noah to make sure a complete specification Of triglycerides. If there is insufficient base, time and heat provided, then the result would be incomplete specification and the soap product can be very brittle. If the specification is complete, Nasal is added to precipitate the soap. The aqueous portion is decanted off. The remaining substance would be crude soap which contains some impurities such as Nasal, Noah or glycerol. In the lab, we do not have enough time to purify the crude soap. This purification would consist of re-dissolving the soap in boiling water and then cooling and precipitating again by adding Nasal. The soap in the experiment would be made out from olive oil, the chemical structure of olive oil (C52H9606) would be like this: Procedure: 1 . About ml Olive Oil was added to a mall_ beaker and dissolved it in ml of 95% ethanol. Excessive oil was not used to avoid additional ethanol to dissolve it. 2. When the olive oil was completely dissolved, the beaker was put on the hot plate and the temperature was maintained to about ICC. The flask was swirled to mix the solution. Next, ml of 50% Noah solution was poured down the glass-stirring rod intro the oil solution. A small amount of the Noah solution was trickled down the rod very slowly and then stopped to stir. Then, a little more Noah was trickled in. The Noah solution was not poured into the oil too quickly. This was due to the reason that pouring the Noah solution too quickly Will cause the oil to separate from the Noah solution, and the final product would be failure. The mixture was stirred until it thickened. We wanted to avoid getting a mixture with 2 distinct layers Noah solution on the bottom and oil on the top. When 2 distinct layers are forming, it was stirred vigorously using magnetic stirrer until the liquids are well stirred. 3. A small watch glass was placed over the mouth of the flask to minimize evaporation of the alcohol. 4. The oil-alcoholic-Noah solution was allowed to boil for at least 30 minutes. The undisclosed fat in the flask and solved by adding a little more ethanol and stirred. The temperature was kept just hot enough to have controlled boiling of the fat solution. 5. While the specification proceeded, a salt solution was prepared by completely dissolving go Nasal in 1 00 ml distilled water in a mall beaker. After he salt was completely dissolved, about half of this salt solution was transferred to another beaker and both beakers of salt solution was placed on ice to cool them. 6. After 30 minutes, the fat solution was tested to see if specification was completed by placing a few drops of the solution in a test tube of distilled eater. When the fat droplets floated to the top, the specification was not completed and allowed it to boil for an additional 10 minutes. 7. When the specification was completed, the hot reaction mixture was poured carefully into one beaker of salt solution and stirred for a minute or two. How to cite Preparation and Properties of soap, Papers

Saturday, December 7, 2019

Billabong International Australian Accounting Standards

Question: Discuss about the case study Billabong International for Australian Accounting Standards. Answer: Introduction It is essential for the companies to prepare financial statements as it provides information related to financial information to its stakeholders such as investors, creditors, suppliers, customers, employees, shareholders and government. Companies need to follow some accounting standards so that investors can easily make comparison between the competitors in order to make decisions related to making investments in the company. There are different standards used by the companies in different countries such as US GAAP, AASB, IFRS and UK GAAP. These accounting standards provides information related to the treatments of different items in the financial statements in order to provide clear information related to financial aspects of the company to its stakeholders so that they can make effective decisions (Camfferman and Zeff, 2015). For the analysis of the effectiveness of meeting the obligations of general purpose financial reporting in preparing financial statements, Billabong Internat ional is selected. Billabong International uses or adheres with the AASB and IFRS. Overview of the company Billabong International was established in the year 1973 in Australia by Gordon Merchant and Rena. It is engaged in the marketing, retailing and wholesaling of clothes, wetsuits eyewear and other accessories. In addition to this, it offers different products under different brands such as Palmers, Von Zipper, RVCA, Billabong, Xcel and Tigerlily brands (Billabong International, 2016). Along with this, it is publically listed on Australian Securities Exchange with approximately 5000 employees worldwide. It has also obtained license to distribute its products in more than 100 countries with approximately 10000 retail outlets. Besides this, there is a generation of majority of its profits from different countries like New Zealand, Brazil, North America, Australia and South Africa. It belongs to consumer goods sector and operates in Textile Apparel Clothing (Yahoo Finance, 2016). Effectiveness of the corporation in meeting the obligation of General Purpose Financial Reporting Billabong complies with the standards of Australian Accounting Standards Board (AASB) and International Financial Reporting Standards (IFRS) for the creation of different financial statements such as balance sheet, income statement and cash flow statement. The company complies with the AASB 118 for the recognition of the revenue from the consignment inventory. The company has applied AASB 118 for the purpose of recognising the revenue generated from selling of goods, dividends and royalties. Along with this, it is determined by the use of fair value concept applied to consideration received. It also do not recognise those transactions in which goods are exchanged with goods and services of similar nature for the generation of revenue. In addition to this, the revenue which is recognised from the sale of goods has to be met with some criteria such as measurable revenue, the ownership of significant risks and rewards must be transferred to buyer, flow of economic benefit to the entity and non transfer of control over goods and the costs incurred related to the transaction is to be readily measured (Complied AASB Standard, 2010). The AASB 118 is similar to IAS 18 which outlines the requirements related to accounting for recognition of revenue. It recognises the revenue generated from interests, royalties, dividends, sale of goods and services. The measurement is done by the use of fair value of the consideration received and is operative after January 1995. This standard is also aligned with the AASB 118 as the company has to fulfil certain criteria in order to recognise the revenue from the sale of goods such as transfer of rewards and risks associated with ownership to the buyer, does not have continuous involvement of seller over the goods sold, easily measurable costs and benefits in terms of economy associated with the process. In context to this, revenue from sale of consignment inventory is recorded as per the AASB 118 due to the transfer of substantial risks and rewards to the end customer by the group (Chand and Patel, 2011). AASB 137 is applied to provisions, contingent liabilities and contingent assets which entails that provisions must be differ from other liabilities like accruals due to the fact that there is a presence of uncertainty about the amount of future expenditure and timing. Besides this, recognition of the provision is done on the basis of occurrence of the obligation from the past event, easy measurement of the amount of obligation and requirement of outflow of resources to settle the obligation. In context to this,the company has recognised financial guarantee contracts are evaluated at higher value than its fair value due to the reason that it is considered as financial liability as per the AASB 137. The fair value of the liability is calculated subtraction in the payments made under debt instrument i.e. contractual payments and without guarantee payments and finding the present value of the difference in their net cash flows (Parker, 2013). AASB 136 is used for the treatment of impairment of assets associated with cash generating units (Nobes, 2014). In relation to this, Billabong International allocates goodwill to the cash generating unit for the purpose of impairment tests. The company has tested all the cash generating units for impairment in accordance with AASB 136. There is a decline in the sales and profitability for different regions and brands due to which the impairment charges for the cash generating units are calculated. The impairment charge for goodwill and brands for the year 2014 is $24858000 and $4040000 respectively (Billabong, 2016). In addition to this, as per AASB 136, it is requisite that the value in use and fair value less costs of disposal should be lower than the recoverable amount of cash generating units. The company has used value in use approach is used for the determination of the recoverable amount of cash generating units. Along with this, there is also amendments have been made in the this accounting standard by AASB in the year 2014 and the company has early adopted it as it affects the results of the financial statements of the company in a significant manner (Dagwell, Wines and Lambert, 2011). AASB 133 is related to earnings per share and applies to listed reporting entities which voluntarily disclose earnings per share. It includes dilution, potential ordinary share, ordinary share, ant dilution and contingently issuable ordinary shares. Along with this, the calculation of diluted EPS is done by making adjustments in net profit and average number of outstanding shares for the purpose of gaining knowledge of the effects on preference shares, and other potential ordinary shares. In this standard weighted average number of shares is used for the calculation of basic EPS in the denominator of diluted EPS (Budding, Grossi and Tagesson, 2014). The denominator of the diluted EPS is estimated by adding average number of shares that can be converted into ordinary shares. Along with this, there is an exclusion of diluted shares as it has a significant impact on the EPS either in positive or negative manner. It is also necessary for the companies to disclose the method and basis of denominator in basic and diluted EPS(Carlon, et al., 2012). Besides this, it is also requisite to provide information related to the instruments which can potentially dilute the basic EPS in future and are not included in its calculation as they are regarded as anti dilutive for present period. In the similar context, IAS 33 also relates to earning per share which entails that the basis for the calculation of the basic EPS is weighted average number of ordinary shares outstanding but the diluted EPS includes dilutive potential ordinary shares such as convertible instruments and options. This standard is applied after January 2005. This standard is ap plied to those entities whose securities are publically traded (Henderson, et al. 2015). For the purpose of the calculation of denominator, there is a requirement of dividing the shares which has to be issued by the number of issued shares through adjustment. After the division, the result has to be multiplied by weighting factor. In relation to this, for the calculation of basic earnings per share the denominator would be weighted average number of shares and various adjustments have been made for the purpose of calculation of diluted earnings per share such as inclusion of performance shares and conditional rights and options in Billabong International. It adheres with the requirements of AASB133 for assessing the requirements of dilute EPS. This is because; it is based on the profit or loss from continuing operations attributable to ordinary shareholders. Along with this, in the year 2015, there is an occurrence of loss due to which there is no presence of dilutionary effect. Besides this, it is also applied to discontinued operations irrespective of the position rela ted to profit or loss making (The Institute of Chartered Accountants in Australia, 2012). Along with this, the Billabong International also adheres with the requirements of the AASB101 which relates to presentation of financial statements. As per this standard, the company needs to include IFRS, notes, materials, general purpose financial statements, owners, special purpose financial statements, total comprehensive income, profit or loss and other comprehensive income. The elements of financial statements that are required to prepare by the company include statement of comprehensive income for the period, statement of financial position at the end of the period, cash flow statement and statement for changes in equity. In addition to this, it also requires disclosure of accounting policies and other information (Chartered Accountants, 2016). It is also requisite that there should be a fair presentation of the cash flow, financial performance and financial position of the company in its financial statements (Bazley, Hancock and Robinson, 2014). Billabong International adheres with all the requirements of the AASB 101 in the preparation of the financial statements and reporting of the financial information to its stakeholders. The company prepares interim financial report for half year in accordance with the AASB 134. AASB 134 is applied in case the company decides to prepare interim financial report. It includes the condensed statement of financial position, comprehensive income, changes in equity, condensed cash flow statement and selected explanatory notes (Australian Government, 2016). Besides this, it is also required to include the main headings with their subtotals in the interim report which are presented in the recent annual financial statements. Along with this, it is also requisite to include those notes which if omitted may mislead the users of the financial statements (Billabong, 2016). Besides this, AASB 134 is similar to IAS 34 which also entails guidelines related to preparation of interim financial report to the companies. It is applied when an entity wants to prepare interim financial report in order to provide financial information to its stakeholders in the mid of the year (Deloitte, 2016). The interim financial report consists of less information in comparison to information presented in annual financial reports. This standard becomes operative in the year 1999. In addition to this, if the full set of financial statements is published in the interim financial report then it should comply with the IFRSs (Deloitte, 2016). Billabong International has considered and complied with all the above mentioned requirements of AASB 134 during preparation of its interim financial report. In addition to this, there are certain accounting standards that are not mandatory for the company to implement for the reporting period 2015 and cannot be adopted early by the group. Amendments have been made in certain accounting standards by AASB which are as follows. The AASB has made additions in AASB 9 which relates to financial instruments. The board has included the information regarding the measurement and classification of financial liabilities in terms of fair value which is not included in AASB 139 and distinguish it from the AASB 9. It has also included certain derivatives linked to unquoted equity instruments in AASB 9. There is also an inclusion of the requirement related to de-recognition of the financial liabilities and financial assets in AASB 9. The primary models that are used for the measurement of the financial assets in AASB 9 include pay back cost and fair value. The classification is done on the basis of business model and characteristics of cash flow of the financial asset of the company (AASB Standard, 2014). The company continues to apply the guidance related to hedge accounting provided in AASB 139 until the non application of the hedge accounting provisions in AASB 2013-9 (Billabong International Limited, 2014). Billabong International will apply this new standard in the annual reporting period 30th June 2018 (Billabong International Limited, 2014). Along with this, it is also expected that it does not have a significant impact on the financial statements. In addition to this, the AASB has also issued a new accounting standard AASB 15 which relates to revenue from contracts with customers and replaces the existing AASB 118 that covers contracts for goods and services. AASB 15 entails that the revenue will be recognised at the time when the control of goods and services transfers to customer and replaces the existing notion of risks and rewards. It will be implemented in the year 2018 (Billabong International Limited, 2014). Conclusion It can be concluded that Billabong International is selected for the analysis of the effectiveness of the company to meet the obligations of general purpose financial reporting. It has been established in the year 1973 and deals in marketing and distribution of clothing, and other accessories. It is listed on Australian Stock Exchange and complies prepare its financial statements and reports in accordance with the IFRS and AASB. The company has adhere with different standards such as AASB 101 which entails information related to the preparation and presentation of the financial statements. There is a requirement to include financial statements which comprises of statement of financial position, statement of changes in shareholder equity, statement of comprehensive income and cash flow statement. Along with this, there is also a requirement to include notes. Besides this, the company also complies with AASB 134 which is associated with the preparation of interim report. The company decides to prepare interim report for half year and incorporates the requirements of the AASB 134. The company has included condensed form of different financial statements along with those explanatory notes which are crucial as their omission may mislead the users of the financial statements. Besides this, the company has also complied with the AASB 118, AASB 136, AASB 133 and AASB 137. In addition to this, the company is also planning to implement some of the accounting standards which are introduced by the AASB in the near future. Therefore, it can be summarised that the Billabong International has effectively met the obligations related to general purpose financial reporting. References AASB Standard. 2014. Financial Instruments. [Online]. Available at: https://www.aasb.gov.au/admin/file/content105/c9/AASB9_12-14.pdf [Accessed on: 10th August 2016]. Australian Government. 2016. Accounting Standards. [Online]. Available at: https://www.aasb.gov.au/Pronouncements/Current-standards.aspx [Accessed on: 10th August 2016]. Bazley, M., Hancock, P. and Robinson, P. 2014. Contemporary Accounting PDF. Cengage Learning Australia. Billabong International Limited. 2014. Full Financial Report and Shareholder Review. [Online]. Available at: https://media.corporate-ir.net/media_files/IROL/15/154279/AGM/20141010%2020141016%20FINAL_BB_FULL_FINANCIAL_2013-14_email.pdf [Accessed on: 10th August 2016]. Billabong International. 2016. Corporate Overview. [Online]. Available at: https://www.billabongbiz.com/phoenix.zhtml?c=154279p=irol-irhome [Accessed on: 10th August 2016]. Billabong. 2016. Reports. [Online]. Available at: https://www.billabongbiz.com/phoenix.zhtml?c=154279p=irol-reportsannual [Accessed on: 10th August 2016]. Budding, T., Grossi, G. and Tagesson, T. 2014. Public Sector Accounting. Routledge. Camfferman, K. and Zeff, S.A. 2015. Aiming for Global Accounting Standards. Oxford University Press. Carlon, S., et al. 2012. Accounting, Google eBook: Building Business Skills. John Wiley Sons. Chand, P. and Patel, C. 2011. Achieving Global Convergence of Financial Reporting Standards: Implications from the South Pacific Region. Emerald Group Publishing. Chartered Accountants. 2016. Australian Reporting Essentials for June 2016. [Online]. Available at: https://www.charteredaccountants.com.au/Industry-Topics/Reporting/Australian-accounting-standards/Analysis-of-AASB-standards/AASB-134--Interim-financial-reporting?standard={1AB93B1E-64AA-4FA5-AAA1-DE0335B7BD93} [Accessed on: 10th August 2016]. Complied AASB Standard. 2010. Revenue. [Online]. Available at: https://www.aasb.gov.au/admin/file/content105/c9/AASB118_07-04_COMPoct10_01-11.pdf [Accessed on: 10th August 2016]. Dagwell, R., Wines, G. and Lambert, C. 2011. Corporate Accounting in Australia. Pearson Higher Education AU. Deloitte. 2016. IAS34-Interim Financial Reporting. [Online]. Available at: https://www.iasplus.com/en-gb/standards/ias/ias34 [Accessed on: 10th August 2016]. Deloitte. 2016. International Financial Reporting Standards. [Online]. Available at: https://www.iasplus.com/en/standards/ifrs [Accessed on: 10th August 2016]. Henderson, S., et al. 2015. Issues in Financial Accounting. Pearson Higher Education AU. Nobes, C. 2014. International Classification of Financial Reporting. Routledge. Parker, R.H. 2013. Accounting in Australia (RLE Accounting): Historical Essays. Routledge. The Institute of Chartered Accountants in Australia. 2012. Chartered Accountants Financial Reporting Handbook. John Wiley Sons. Yahoo Finance. 2016. Billabong International Limited. [Online]. Available at: https://uk.finance.yahoo.com/q/pr?s=BBG.AX [Accessed on: 10th August

Friday, November 29, 2019

Emma Nicholas Essays (1162 words) - Entertainment,

Emma Nicholas Professor McMahon Orientation of Film 10 October 2012 In Brian Helgeland's exciting, entertaining, medieval set film, a peasant squire's master dies following which fueled by his desire for food and glory, the peasant creates a new identity for himself as a knight. Unlike most film set place in the medieval era, this one happens to take a stance on the life from a peasant's point of view. The motif behind the movie being that "a man can change his stars", meaning which a person's alignment of their life may be realigned with their strength to change their future. Throughout Brian Helgeland's script, the English is easily understood due to its use of common language. It contains a few humorous lines and amusing characters that break up the seriousness of the movie. Characters in the movie speak with an English accent due to setting of the film, thus more intriguing to listen to compared to more common film's shown in America that keep to an American accent. Even though the movie uses everyday language, the one character known as Geoff rey Chaucer speaks with an extremely educated tongue. If not familiar with higher learning speech, it can be difficult to understand his context. This singles him out in which it is easily picked out that he has been polished with knowledge to a more advanced degree than that of the other characters. Though their actors portray the characters mediocrely. The acting in this film resembles nothing of other movies that have won awards and have had the budget to recruit A-list actors and actresses. Some actors outshine others through their performance. The actors who are bland or at the least have their dull moments make such parts of the movie a little less interesting to watch. Although some actors who may not perform perfectly throughout the movie do have a few incidents in which they make up for their over all acting performance. It may be because certain actors have more engaging characters to depict, though in that case it questions their acting ability. It could also be because Helgeland wrote these characters with too common everyday language thus being more of a challenge for these actors to make their character that more compelling. In which this demeans their acting talents. Leaving it to be a bit difficult to tell which reasoning is true or accurate thus keeping it questionable. Brian Helgeland being the writer as well as the director must have found the acting worthy along with his writing. The directing of this movie was better done. Though the acting was middling, the directing is superb in comparison. Being that the adequate directing job contrasts with un-compelling acting. It is my judgment as to why Helgeland picked these certain actors, some may fit their character well enough but some are debatable in which they play the role convincingly. Helgeland has the actors use big motions as opposed to just standing and delivering their lines. They have them very active in each scene in which they move about the set. In the film there is an immense amount of jousting, sword fighting, even a banquet dance scene where all in unison the attendees of the banquet dance among each other using up the entire dance floor amongst the middle of the hall and the feasting tables. He has the frame of the camera showing the actors from waste up for the majority of the movie when the actors are just speaking along with a good amount of the shots of the main character on his horse ready to joust. The director, Helgeland, displays the jousting scenes in exciting ways where as it captures all of the actions. Some shots in which the horse is galloping at full speed straight into the camera, other shots consist of the side view in which one is able to see the two horses approaching either at top speed preparing themselves on impact with the knight's lances. Seeing these shots in action matches the convincing set design along with amateur costume choices. The film's set design is well planned and convincing. It may not compare to a bigger budget movie, but it is designed well enough in which it makes the film

Monday, November 25, 2019

The Invisible Man essays

The Invisible Man essays The novel Invisible Man by Ralph Ellison is the story of a black man and his insights into his place in the world as a black man in a racist society. Throughout Invisible Man, the main character, who narrates the novel, comes to a self-realization by means of his encounters with the individuals he meets. The narrator tells the reader of his journey through life; he walks the reader through the treatment he receives while growing up. Many characters in the novel mistreat the narrator because he is black. Many of these encounters can be compared today. In countless ways racism has decreased since the printing of the book in 1952, but there is still much room for improvement. In Chapter One of the book, the narrator is sent to a hotel for a gathering of the communitys white leaders to give a speech. He and a few other boys at the gathering are given instructions to box each other, and afterwards to pick up money off of a rug they find (only too late) is electrified. Also, during his speech the narrator is ignored and laughed at. Before leaving the meeting, the narrator is given a briefcase and told that someday it will hold important papers that will shape the destiny of his people. The narrator finds later that the briefcase contains a scholarship to the college of black youth. During this experience, the narrator gets by with being blindly obedient. He believes that doing what the white men tell him to do and ignoring their comments will win him praise and respect. The narrator does not believe that protecting himself and standing up for his beliefs will do him any good. Instead of being strong and independent, he follows along with the belittling and ridiculing that the white office holders put him through. If this same event had occurred today, many things would be different. People today could not get away with the verbal mistreatment that they gave to the narrator. Regardless of what the audi...

Friday, November 22, 2019

Art and discipline Essay Example | Topics and Well Written Essays - 750 words

Art and discipline - Essay Example Business management, therefore, ensures business profit continuity. Many artists are into business through their works. Artists’ works attract many people and this brings in the relationship between business and the arts. Gabriel Orozco is one of the well-known artists in the world. Gabriel was born in Mexico in 1962 (Bonami & Zegher, 1996). He studied arts in both Mexico and Spain. He uses the natural objects and landscape to make viewers imagine on the themes of the nature. Gabriel’s art relates to business management in some ways. For example, business management ensures real coordination of the business stakeholders for business continuity. On the same hand, artists ensure that art business continues by ensuring that the work they are making attract large number of people. Every artist must ensure that business strategy is well defined in order to attract large population. This will generate more profit to the artist. This is exactly what Gabriel is doing in his wor k. Gabriel affects in the world in many ways through his arts. He is different from the other artists in the way he expresses most of his arts. He has a secret in his way of doing things. He mainly uses found objects in his arts. He also uses photos taken from the streets to display his arts. He could photograph the left objects which have been left ass litter. He could go ahead d and present these objects as art. He took the litter from one of the Mexican coastal areas and arranged them in a rectangular manner. These objects included bottles, tennis balls, glasses, light bulbs and hats from construction workers. All these dumped objects made most parts of his arts. Gabriel never used studios and this made him unique and a role model for many young artists mainly in his motherland, Mexico. He worked only included the objects he got from wandering around (Bonami & Zegher, 1996). Gabriel was one of the few people who would learn from things that can be liked and those that one can hate. For

Wednesday, November 20, 2019

It is a discussion post about ocean fisheries sustainability Assignment

It is a discussion post about ocean fisheries sustainability - Assignment Example 1. Some fishing practices are harmful to the fish and have been branded illegal and even banned in some of the countries that heavily rely on fishing as a major income earner. Some destructive practices should hence be banned round the globe so as to protect all ocean habitats and salvage the lives of the fish. Pollution that also poses a great danger to marine should also be a major concern thus measures put in place to curb and control polluted drainage to ocean habitats. Another way to put off overfishing along with by catch is to withdraw from eating fish as well as other seafood. According to Dr. Sylvia Earle, famous marine scientist and National Geographic Explorer-in-Residence, people should take a break from consuming seafood until they learn better how to uphold healthy fish as well as wildlife populations ("Sylvia Earle - National Geographic Adventure Magazine," n.d.). 3. With a familiarity of the threats to ocean fisheries sustainability, it is, therefore, essential to act towards working on them so as to change the face of the fishing industry. Stringent fishing rules and regulations ought to be put in place so as to govern on how fishing is carried out with a bid of avoiding instances of overfishing (Palma, Tsamenyi & Edeson, 2010). By so doing, ocean habitats are bound to be protected and no risk of extinctions. 4. Nations around the globe have been up in arms with the intent of devising applicable approaches aimed at supporting ocean fisheries sustainability. Fisheries may gain from reserves when they assist in replenishing nearby habitats via spillover of adult organisms as well as dispersal of larvae. The rise in the biomass of business species within marine reserves has been known to increase the reproductive output provided the reproductive grounds are incorporated in the reserves (Greenberg, 2014). Palma, M. A., Tsamenyi, M., & Edeson, W. R.

Monday, November 18, 2019

E-views Essay Example | Topics and Well Written Essays - 2750 words

E-views - Essay Example dependent var 1946.249 S.E. of regression 455.4699   Ã‚  Ã‚  Ã‚  Akaike info criterion 15.33487 Sum squared resid 3526698.   Ã‚  Ã‚  Ã‚  Schwarz criterion 15.72491 Log likelihood -183.6859   Ã‚  Ã‚  Ã‚  Hannan-Quinn criter. 15.44305 F-statistic 60.17375   Ã‚  Ã‚  Ã‚  Durbin-Watson stat 1.916498 Prob(F-statistic) 0.000000 (a) The estimated equation is: Y = 148.220572044 - 1.28739451915*X1 + 1.80962162969*X2 + 0.59039598443*X3 - 21.4816857405*X4 + 5.61940285601*X5 - 14.51467253*X6 + 29.3602583452*X7 The interpretation of the estimated coefficients is provided below: Table 3: Coefficient values and their interpretation Coefficient Value Interpretation Coefficient 1 148.2206 This is the intercept. ... ase in the manhour requirement by approximately 0.60 hours per week Coefficient 5 -21.4817 for an increase of the common use area by an additional square feet will imply a reduction of the manhour requirement by 21 hours per month Coefficient 6 5.619403 If the number of building wings increases by one, the additional monthly manhour requirement rises by 5.61 Coefficient 7 -14.5147 for an increase of operational berthing capacity by an additional unit, the monthly manhour requirement falls by 14.51 Coefficient 8 29.36026 For every additional number of rooms, approximately 29.4 additional manhours per month become necessary (b) Testing for significances Here, n=25 and we test at the 95% level (0.05). The test is two sided. For these specifications, the critical value: . From the 4th column of table 2 we see that only the coefficients of X2, X4, X6 and X7 exceed the critical value (in absolute terms). Thus, these are the only variables that are found to be significant, i.e., the coeffic ients are statistically different from zero. It can be checked from the column of probabilities it is only these coefficients that have p-values less than 0.05. Therefore, the conclusion is that only the monthly number of check ins, common use area, operational berthing capacity and number of rooms have statistically significant effects on the predicted variable, the required manhours to run the establishment. Problem 2 The test of joint significance is an F test of the null hypothesis that all coefficients are equal to zero, i.e., the parameters are jointly insignificant. In Eviews this is equivalent to using the Wald test for testing the restriction: The 5% critical F-statistic value for one restriction and 17 degrees of freedom (n=25, k=8) is 4.451. Observe from table 2 that the computed

Saturday, November 16, 2019

Church Responses to the Sexual Revolution of the 1960s

Church Responses to the Sexual Revolution of the 1960s How did the Church of England respond to the sexual revolution of the 1960s? This subject is potentially vast in scope and could easily extend well beyond the structural requirements of this dissertation; certain parameters need to be established initially therefore. It seems the most appropriate place to begin would be to establish what the Church of England’s traditional views of sexual relationships was; after this we should examine the sexual revolution of the 1960’s before going on to discuss more directly its impact upon the church. At this point we will look at three of the most vexed, the Church’s views on the position of women in society and in the clergy,the position of homosexuals, and the church’s views on divorce and remarriage. Finally we will note some of the most significant long term impacts of the sexual revolution and of societies changing attitudes. There can be little doubt that there is more disagreement than ever,over the question of the relevance of the Bible and of Christianity for the understanding of human sexuality.   As in so many other areas of Christian practice, the traditional consensus has broken down and the issue is not fiercely debated. For many conservative Christians, the Bible remains the touchstone for how men and women are to understand and practice their sexuality and how family life, church life and social life are to be conducted.   For many others, however, the Bible has little or no authority as it is so obviously ‘old fashioned’ and‘out of date’ that its teachings cannot be relevant, credible or useful in modern society.   Yet more find themselves positioned somewhere between the two; caught between feelings of loyalty to the Bible and what it represents, and on the other a conviction that people in the modern world simply do not or cannot take the Bible seriously any more,particularly if interpreted literally, as those in the first group would do.    Arguably the most exciting recent development in the study of early Christianity has been the weakening of the traditional departmental divisions between secular and ecclesiastical historiography.   As soon as traditional historians started to turn away from exclusively studying military and political history, towards the study of social history; then, Christian texts became such a rich source of evidence that they could no longer be ignored.    Since the enlightenment, a question mark has been placed against the Christian heritage; scholars who turn their attention to early Christianity sometimes feel as thought hey are touching a raw nerve and can become tempted to overlay his own prejudices on the subject,instead of maintaining academic distance. In no area is this more true than in the study of sexuality – our attitude towards our own sexual natures and the moral and ethical problems it gives rise to. The extremely demanding and authoritarian teachings of the church on the subject of marriage, and the concomitant issue of sexual practice outside of marriage, is a significant part of our Christian heritage that is still very potent today; even amongst people and communities that outwardly reject it. It is this that provokes denunciation from the idealist and the secular historian alike; Edward Gibbon is perfect example of this: â€Å"The Enumeration on the whimsical laws, which they most circumstantially imp osed on the marriage bed, would force as mile from the young, and a blush from the fair.†Ã‚   In both his attitude and his tone, Gibbon has influenced many more recent historians. Robin Lane Fox,   for example, devoted the greater part of chapter of his work Pagans and Christians, to early Christian sexual morality with aâ€Å"fullness and relish that almost make up for a total lack of sympathy.†Ã‚   He describes virginity, for example, as â€Å"nothing but the most selfish of human ideals.†Ã‚   Wolfgang Leech, following on from the work of Gibbon, is also highly critical; stating that asceticism and intolerance are the two main contributions that Christianity has made to European culture.      It is upon this background that the work of Peter Brown has emerged.His essays on early Christian monasticism   and his The Body and Society   on sexual renunciation in the early church, takes on its full significance. Brown is also one of the aforementioned secular historians that posses no personal loyalty of affiliation to the Christian Church, who will increasingly dominate the study of the subject in the coming years. Brown’s approach, however, is significantly more tolerant than that of Gibbon and his successors. He is not dominated by the moral absolutes of the enlightenment; with its,often open, hostility to traditional Christian morality. For brown,history can be broken down into individuals who had the capacity to make free choices and exercise free will; whilst having a complete understanding of the consequences of their actions.    For Brown, the Kernel of traditional Christian sexual morality was the concern with single-mindedness, or purity of heart; a reorientation of an individuals’ will so that it would cease to serve the warring impulses of man, and respond, instead, to the will of God.   Brown goes on to note that it is hardly surprising that the ideal of purity of heart and of virginity became quickly inseparable, and that the leadership of Christian communities became the purview of a small,celibate, religious elite.    These suggestions of early Christian discipline may suggest penitential system that would have been more dominant and dictatorial than the early Church ever actually developed.   The rules of early Christian communities; with their broad ranging and unbending condemnation of adultery, fornication and homosexuality, appears to leave little room for flexibility. This inflexibility of the rules can only have had the effect that they could often simply not be applied.    In any discussion of the position of the Church on any matter, the writings of the New Testament can not be ignored. Our Lord’s own celibate state is explicit in the Gospels, and is an un-remarked corollary or his prophetic role.   Sexual morality receives distinctive and no-nonsense treatment in the dominical forbidding of divorce and the Pauline encouragement of virginity. The issue remains subordinate one, however, until a century later; but what was the origin of this concern with sexual purity that so came to characterise Christianity in general and the pre sexual revolution Church of England?    The most common answer to this puzzle is to place the blame squarely upon the shoulders of outside influences, largely from Hellenism. It is likely that the very first Christians had a thoroughly positive attitude towards sex and marriage, the replacement of this position by something diametrically opposed to it has to have been as a result of outside influence; specifically the dualism of Platonism with disintegration of the body and bodily pleasures.   On this point, Brown notes â€Å"I have frequently observed that the sharp and dangerous flavour of many Christian notions of sexual renunciation, both in their personal and their social consequences, have been rendered tame and insipid, through being explained away as no more than inert borrowings from a supposed pagan or Jewish background.†Ã‚      To ascribe whatever any given individual dislikes in the historical position of Christianity to outside influences, is so obviously tendentious device for preserving the truth and distinctiveness of Christianity, that it hardly requires and refutation by the historian.  The contrast between the sexually positive attitude of early Christian sand the bleak otherworldly Platonists is no less crude, foolish and absurd than the polar and once popular opposite; the contrast between acetic and sexual pleasure hating Christians and the pleasure lovingpagans.    It is of considerable interest, as the attitudes seem to haveremained relatively unchanged in the Church of England and the wider Church, to enquire into the attitudes towards sexuality and marriage in the Churches most successful early missions. The surviving source material relates to the aristocracy.   The task of attempting to discern the attitudes of the masses on any subject is difficult, but necessary.We must always be aware of the potential for crude stereotypes between Christian and pagan. Paul Venue   argued from epigraphic and literary evidence, however, that the first few centuries of the Christian era saw, not so much the replacement of Greco-Roman sexual mores objurgate ones as the development within both paganism and Christianity of what he calls the â€Å"bourgeois† notion of marriage wit hits strict stress upon fidelity. The reality, as Price notes,   is that it is â€Å"vain to seek to compare the values and attitudes of the‘average’ pagan with the ‘average’ Christian.†    The sexual discourse of early Christian writers differed from those of pagans to an extent in the early period. The ethics of telethons and Stoics alike laid stress upon self-control and upon the rational use of the mind; on the dominance of the intellect over the will; and , of course, of the subjugation of impulses and physical emotions. In general, however, the discourse of the philosophers on matters of sexuality was limited. We cannot, however, argue that pagans of the period had a remarkably relaxed attitude to the whole subject;this would be to misunderstand the distinctive character of the philosophical discourse of the time. This tended to concentrate so heavily upon the good of the soul that the needs of the body were neglected.    The distinctive sexual discourse of early Christianity has its origins, in large part, in the second century and thus post dates the New Testament. It would be a major mistake, however, to think that the debate occurred outside of the scriptures; a close reading of the letters of St. Paul show that the issue and thus Christian and eventually Church of England attitudes, were fed by a range of biblical themes.    The strengthening of the institution of marriage was also a central tenet of the early Church, as well as of Christianity and indeed of the Church of England today; however, the stress early writers placed upon virginity precluded a positive promotion of marriage. But in society,both ancient and modern, where marriage was firmly the norm, the institution could not have been negatively affected by the advocacy of celibacy, however enthusiastically argued. Christian writers and thinkers, then and now, have been keen to uphold monogamous marriage in the face of excesses in the opposite direction,   i.e. sexual indulgence and promiscuity.    The early Church, then, evidently laid a heavy emphasis upon sexual abstinence and purity of heart. The rules on these matters were unbending, although perhaps, in reality, not always obeyed. Adultery,fornication and homosexuality were expressly forbidden. Given the nature of the question, however, it seems appropriate to now turn our attention more specifically to the Church of England, and its traditional view’s on sexuality.    The traditional views of the Church of England are hardly different from those highlighted above, although hey have come under fire and indeed under review in recent years.   In 2003 the House of Bishops  published a guide to some aspects of the debate on human sexuality.  The report was commissioned three years previous to its publication date and is a weighty tome. The report sets out a variety of views of the Church of England on such topics as homosexuality, bisexuality fantasticality, as well as heterosexuality. The report and sought to restate Church of England policy on matters of sexuality whilst promoting reflection upon them. Although these issues will be discussed further later, it is important at this stage to note that the report did not advocate or suggest changes in Current Church policy.    Towards the end of the 1960’s; many people in Britain, particularly women, had come to believe that a sexual revolution was taking place. Angela Carter wrote, in 1969, that â€Å" the introduction of more or less100 per cent effective methods of birth control, combined with the relaxation of manners that may have derived from this technological innovation or else came from god knows where, changed, well,everything.†Ã‚   Rabble,   a contemporary of Carter and fellow novelist,argued similarly; stating, in the Guardian: â€Å"We face the certainty of asexual revolution.† She goes on to claim again that this is linked inseparably with the development of effective methods of contraception.Not all contemporaries of Carter and Rabble believed that a sexual revolution had occurred, however; for example Weeks   and Lewis   have argued that heterosexual sexual behaviour remained conservative during the late 60’s and beyond. The only measurable and record able change occurring in sexual behaviour was the rising incidence of premarital sexual intercourse. On the basis of the ample evidence that the unmarried insisted that they were only having sexual intercourse with their intended spouse, they dismiss the idea of a sexual revolution and claim it was nothing more than the continuation of an existing trend. Indeed, outside of the middle classes (see below), premarital sexual intercourse had almost certainly been a significant part of the courting ritual, reaching a low point around 1900, when survey records began, but rose back to more normal levels as the century progressed. During the 1960’s, however, with the advent of the birth control pill premarital sexual intercourse â€Å"became radical sexual behaviour,regardless of the intentions of those participating in it.†Ã‚      The sexual revolution of the mid twentieth century appears to have begun in the upper middle classes. This class can be characterised or defined by their ambiguous relationship with power. They do not feel as though they are influencing events, but they do enjoy sufficient economic, financial and cultural privileges to create a desire to maintain the social system.   They were willing participants, therefore,only in a revolution with regard to their private lives. Members of this class can be further characterised as working hard and paying high taxes, but with no chance of moving further up the social ladder described them as being of the ideal class for Marcus; although these analyses would have to be differentiated in terms of masculine and feminine to include how female emancipation and revolt have played a part in the sexual revolution.      Before they became merged into the middle classes, the aristocracy had a pre-bourgeois morality. Like the bourgeoisie, the urban and rural working classes had never been under the impression that they were in any way in control of their lives; this would seem to be particularly relevant to women. For a long time, the working classes seem to have been highly suspicious of the permissiveness of the liberal morality of the privileged classes.      This necessarily brief analysis of the middle classes should give usa basis from which to understand one of the characteristic elements of the sexual revolution; the withdrawal from the exterior world into private sphere of family on the one hand and sexual partner(s) on the other. This movement can be seen in the every day life of middle class people living in their homes or flats with their nuclear families,withdrawn into itself. At work, as well as in the daily drudgery of the commute to work, the middle class person (man or woman) of the 1960’sand beyond, had hardly any real control over their lives: to attempt to compensate for this to some degree, by experimenting in his private,family and sexual life.   But, in the ever developing consumer society that was coming into existence even in the 1960’s, the experiments were limited and resulted in very little real change.      We should now return our attention to the issues of the sexual revolution. As mentioned earlier, the development of the contraceptive pill was a significant contributory factor in the changing moral position, particularly among women; but even before the arrival of the pill, increasing use of contraception and new attitudes to sexuality were combining with anxiety about rising illegitimacy figures, to provoke comment from some elements of society on the existence of premarital sex and the denial of contraception to unmarried women.   We can also place premarital sexual relationships within the context of other sexual activity that was occurring outside marriage in the late 1950’s.The 1957 report, published by the Wolfed Committee on homosexual offences and prostitution, recommended that behaviour that took place in private between consenting adults should be decriminalised but that legal penalties for public displays of sexual behaviour should be strengthened.   Esse ntially, although it was never actually illegal,that was the already existing position as regards women and premarital intercourse. Premarital sexual intercourse was carried out in private between consenting adults. The sanctions imposed by the society of the late 50’s were severe enough to ensure that it had to be covert and concealed, but it was certainly never illegal. If the women became pregnant as a result of her sexual activity, the judgemental of society was heavy; she would have been, essentially, a social outcast. Having the child was also the only outcome of pregnancy as abortion was illegal at the time. Having an illegitimate child was highly stigmatised and something that was avoided at all costs, it was treated almost like having a criminal record.   A combination of the almost50,000 illegitimate children born a year at the very beginning of the60’s, and the introduction of the birth control pill that removed the most obvious side effects of promiscuity ; a new openness was forced upon an unwilling populace, and by the end of the 1960’s this had resulted in general public acceptance of the hitherto private and hidden sexual activity.    The Wolfed report, mentioned above, placed a great emphasis upon self control and self restraint; important values in the 50’s and earlier. With supreme irony, any publicity given to the report, and any public discussion of sexual behaviour that it may have generated were seen as examples of a lack of restraint by many people. Such‘mainstream’ thinking was, however, of decreasing effect; by the end of the 50’s, increasing numbers of people were discussing such matters and felt no stigmatism for doing so. A number of historians have discussed the debates of the time and they need not concern us too greatly here:  but what these historians’ accounts lack is any sense of how the discussion changed throughout the 60’s. As the decade wore on, it became increasingly permissible to discuss sex and sexual behaviour in public. An excellent example of this is given by an examination of the British Medical Associations annual magazine, Family Doc tor produced supplement entitled: Getting Married. The 1959 edition of this publication contained two articles that caused great offence at the time: The first by a Dr. Wilmington containing a seemingly lighthearted question â€Å"are you a bride and are you pregnant too?†Ã‚   reference to the rising rate of pregnancies occurring outside of marriage. The second article, by a Proof. Chess er, suggested that using contraception, like the newly developed pill, successfully removed the problems that arose from sexual activity outside of marriage; he wen ton to argue that â€Å"people should have the right to choose between being chaste and unchaste as long as society does’t suffer†.   Chess er’so pinions were strongly disapproved of in many newspapers of the day,for example the Daily Mail, the Daily Express, the People, the Women’Mirror and the Sunday Graphic.   These newspapers had a very considerable combined circulation, and thus very wide reach . The Daily Express alone had a readership of over four million in the early 60’s.  The story was not only taken up by the national press, but by the provincial press too, and also, of course, by the religious newspapers:   needless to say the coverage was almost universally negative. The publishers, the British Medical Association, withdrew the issue   with its offending article from circulation after only 2 days.  The article was later reprinted twice, first of all in the New Statesman and then by Chess er himself.   Even after republishing the article, Chess er himself evidently felt compelled to note   that he wa snot condoning or advocating promiscuity or premarital sexual activity;even in the early 60’s a medical professional could not openly argue for such things.    An excellent indication of the sexual morals of the time is given by an incident in 1960. Penguin Books were prosecuted under the Obscene Publications Act for the first full and unabridged version of Lancaster Lover by D. H. Lawrence.   The prosecution ultimately failed; but Ralph,   who later edited a transcript of the trial, later wrote that quite quickly the prosecution became about the promiscuous and adulterous behaviour of the eponymous character. Ralph reported that thirteen episodes of physical sexual activity wee described in detail in the book using â€Å"four letter words†.   The defence succeeded in arguing that, although the sexual relations noted above did occur outside of marriage, Lawrence presented them as pure and holy.   The trial received extensive news coverage, and sales of the Penguin edition were suitably boosted.    Evidence, such as that presented above from novels and marriage manuals; show us that, by 1960, those who were the most forward thinking and sexually progressive in society accepted Lawrence’presentation of sex, even adulterous sex, as justified by love. Along with the success of Lawrence’s novel in the Penguin edition, the Sunday Pictorial   serialised a sequel called Lady Chastely’s Daughter;which, because of its popularity, went on to be published as a novel.    The idea that sexual relations outside of or marriage could be validated by love was not a new one; however, the idea that the presentation of the suggestion that new and different approaches to sex should not be vilified in the national news media, was new. Briggs comments that â€Å"what distinguished [the decade of the early 60’s]from others in the history of broadcasting was that the BBC as an institution- with [Hugh] Greene as its Director General -considered it necessary to align itself with change.†Ã‚   An example of this can be found in the BBC’s annual Rebirth Lectures series of 1962: in this year the lectures were given by Professor G. M. Car stairs, a psychiatrist and academic, he was asked to present a series of lectures on the subject of â€Å"the state of the nation, in the light of changes, which have come about in the community and private life since the beginning of the century.† The most notable lecture for an understanding of the B BC’s role in changing sexual morality was the third: Corsairs that pre-marital licence has been found to be quite compatible with stable married life.†Ã‚   The BBC had a very wide audience, although largely middle class, the press coverage that this produced reached a much wider audience. Mary White house initially began her crusade of opposition to changing sexual morals as a result of this new direction from the BBC.      The changes in the attitude of the BBC, and of society in general,did not escape the attentions of the Church of England. Some controversial Anglican theologians, such as the Bishop of Woodlice,revealed that the newly developing sexual standards and beliefs were being seriously debated within the Church of England. In 1963 he wrote:â€Å"nothing can of itself be labeled ‘wrong’. One cannot, for instance,start from the position ‘sex relations before marriage’ or ‘divorce’are wrong or sinful in themselves. They may be in 99 cases or even 100cases out of 100, but they are not intrinsically so, for they only intrinsic evil is lack of love.†Ã‚   The Church of England appears to have had little or no relevance to the sexual revolution that was occurring in the late 50’s and early 60’s; however, the Mass-Observation surveys  of the 1940’s did indicate that even a nominal adherence to Christianity correlated very clos ely with larger families and a more restrictive approach to sexual behaviour. It is probably true that the position of and statements from the Church of England reached and were listened to be a greater proportion of the population than is usually thought to be the case. Church of England’s Reaction to the Sexual Revolution.   The 60’s undoubtedly saw an erosion of moral authority, not just of Christian morality, but also of a consensus based morality, generally seen by the mainstream of society as correct and upheld by society as aw hole. This was a morality that ensured single women should not obtain contraception without any need to legislate that this should be the case. The Perfume affair in 1963 in which he was revealed to have been engaging in sexual intercourse with an escort gave a huge push to the belief in the growing hypocrisy of the establishment and the need for anew morality.      Probably the first substantial change in the theoretical construction of the morality of sexuality came in Alex Comfort’s Sex in Society,first published in 1950 but only achieving success with its republication in 1963.   The impact of the book was no doubt aided by the author’s appearance on a BBC discussion program defending premarital sex.   Several prominent and traditionally conservative Anglican Bishops responded, among them Canon Bentley, to what was becoming known as the new morality. In 1965 Bentley described Comfort’views as follows: â€Å"When your son brings a girlfriend on a visit, will you say to your mother in law, ‘Do take a tray of lemonade into the garden for Charles and Mary; they’Ave been playing tennis all day,’ and next morning inexactly the same tones, ‘Do leave a tray down the passage for Charles and Mary; they’Ave been playing sex all night’? This looks like Dr .Comfort’s hope because he tells us we ought to know that sex is the healthiest and most important human sport.†    Comfort probably made a greater contribution to the development of the new debate on sexual morality than anyone had done since Lawrence.The major difference between the two was that Comfort did not accept that love, in the form of a monogamous sexual relationship, legitimised sex. Comfort argued that sex was a physical pleasure, not too dissimilar to eating. He went on to argue that people should indulge as much as they wished, as long as they were considerate of the feeling sand morality of others, and that they took the necessary precautions to ensure no children wee conceived.   Canon Bentley responded to this position of Comfort by asking â€Å"can we actualise these hopes in the1960’s? Alas no; for the key to realising this ideal is a wholly foolproof form of contraception.†Ã‚   Evidently the Canon did not see the birth control pill in this light, many others, however, did; including Comfort himself.   Thus, by even the mid 60’s there were debates raging on sexual mores both within the Church of England, and in the general population. These debates; whilst in many ways theoretical, presented people   with very real choices and possibilities, with regard to how they were to live their lives.    One of the major effects of these debates; caused in no small way by the Church of England, combined with extensive media coverage of the birth control pill was that, for a great number of young women, the idea of the pill was just as important as its reality. This can be seen by In gram, a journalist and author, who went back in the late 70’s to visit with her 11 plus class; girls who were in their late teens in the early 60’s, about growing up in that decade. She describes the publicity given o the pill as â€Å"our generation was growing up with the knowledge that somewhere out there existed a contraceptive which promised you would be able to get away with it, in the way only men had before.†Ã‚   There were, obviously, alternative models to that advocated by the Church of England, and young women were increasingly aware of their choices; this is not to say, however, that they would exercise their choices, they may well have agreed with the Churches teach ings on the subject. It should be noted that the sample was of grammar schoolgirls, not typical among the population as a whole. As more educated women they were, perhaps quite naturally, aware of their choices and women in this social group wee the first unmarried women to be taking the contraceptive pill.   This theory supports the assertion made earlier in this dissertation that the sexual revolution occurred primarily, or at least initially, among the middle classes. The refusal to prescribe the pill to young women such as these, created an issue around which debates on sexuality and sexual morals could conducted.    In the early 60’s there was increasing awareness, through books,television, plays, newspapers etc. of the distress and depression that unwanted pregnancy generally has on women. It was believed that unmarried mothers had personality problems or character disorders and were treated accordingly.   Adoption caused many women, then and now,lasting grief and was thus not desirable from the point of view of the mother. Illegal abortions became increasingly popular, with women attempting to self terminate with increasing frequency to avoid the social stigma attached to being an unmarried mother. The only acceptable response to becoming pregnant whilst unmarried was to marry as soon as possible, certainly before the child was born. This would certainly have been the wish of the Church and indeed of mainstream society too. Many such marriages simply did not last however.   The Rise of ‘Feminist Theology’ and the Church of England’s Reaction.    It is impossible to separate Christian theology from the social aspects of the Church of England in the era in which the theology is produced. It should also be recognised that while the Bible will always be the final and permanent authority within the Church of England;theology, like the very Church itself, is in constant need of reform and renewal: the sexual revolution was such an era of reform,particularly with regards to the role of women in society and in the Church.    The Church’s teachings on the relationship between men and women could be argued to have historically owed more to the social nature of the Church, rather than to any biblical references. Many observers have noted that traditionally, the Church of England has taught equality of the souls in the afterlife, but inequality of the sexes in this world,and certainly within the church.   Throughout almost all of its history,   the Church of England has been a patriarchal institution based upon defining the male as superior to the female. Through its sexually distinguished ‘doctrine of man’ the church has, for centuries legitimised laws and structures in society which secured male rule and demanded female subservience and obedience.      Within the Church of England, however, there have been an increasing number of women and men who have discovered the seeds of equality within the pages of the Bible and have come to believe in the equality of the positions of women and men as being intrinsic to the Bible.  Many Christian women had, until relatively recently, felt a discrepancy between the gospel from which they drew strength and inspiration; and the church which severely restricted their life and prevented then from joining the ministry. Feminist theology, therefore, has essentially existed as long as there have been women who have drawn their faith from the Bible in ways that were counter cultural   to the prevailing attitudes of Church of England.    Modern feminist theology did not begin within the Church of England,but in the USA at the end of the 1960’s. It has its roots, primarily in the experiences of Christian women living under the pressure of ideology and structures, claimed by the patriarchal leaders of the church to be the eternal will of god as seen in the gospels.   This modern feminist movement has created a far better c

Wednesday, November 13, 2019

A Different Mirror :: essays research papers

A Different mirror: A History of Multicultural America   Ã‚  Ã‚  Ã‚  Ã‚  Ronald Takaki is one of the foremost-recognized scholars of multicultural studies and holds a PhD. in American History from the University of California, Berkeley. As a professor of Ethnic Studies at the same university, he wrote A Different Mirror: a History of Multicultural America as a fantastic new telling of our nation’s history. The book narrates the composition of the many different people of the United States of America.   Ã‚  Ã‚  Ã‚  Ã‚  In a lively account filled that is with personal accounts and the voices of people that were in the past left out of the historical armament, Ronald Takaki proffers us a new perspective of America’s envisioned past. Mr. Takaki confronts and disputes the Anglo-centric historical point of view. This dispute and confrontation is started in the within the seventeenth-century arrival of the colonists from England as witnessed by the Powhatan Indians of Virginia and the Wamapanoag Indians from the Massachusetts area. From there, Mr. Takaki turns our attention to several different cultures and how they had been affected by North America. The English colonists had brought the African people with force to the Atlantic coasts of America. The Irish women that sought to facilitate their need to work in factory settings and maids for our towns. The Chinese who migrated with ideas of a golden mountain and the Japanese who came and labored in the cane fields of Hawaii and on the farms of California. The Jewish people that fled from shtetls of Russia and created new urban communities here. The Latinos who crossed the border had come in search of the mythic and fabulous life El Norte.   Ã‚  Ã‚  Ã‚  Ã‚  Ronald Takaki closes his book, a Different Mirror: a History of Multicultural America, with the 1992 Los Angeles racial explosion.

Monday, November 11, 2019

Mini-Assignment #1 †Case: Mccain Foods Limited

1. If you were in charge of the Asian operations for McCain, how would you recommend the company overcome the challenges in the Chinese market? Being a foreigner in any market is a challenge, if I were in charge of the Asian operations for McCain I would first gain an understanding of what appeals to the Chinese market. This way I will be able to produce a product that will not only satisfy the Chinese consumers but also not offend them.For example, in regards to packaging, the Chinese market are very attracted to the colour red as it conveys good luck and good fortune while our company should avoid the colour white as it represents death and mourning. It is simple details like these that the Chinese market would become more comfortable and willing to accept western food. Additionally, prices of the McCain products may be seen as overpriced compared to local Chinese products.A different approach being in charge of the Asian operations would be to adjust the prices of our products, pe rhaps set them at a price lower than the standard in order to appeal to the Chinese consumers who are not familiar with McCain. Lowering the price will allow consumers to give McCain foods an opportunity to show western foods can be accepted. Once McCain foods have become more familiarized with the Chinese community our company would be able to raise prices as we have already established an appealing brand with consumers.Another effective decision to overcome the challenges in the Chinese market would be to improve advertising of McCain products. Advertising campaigns including celebrities endorsing products have proved numerous times they improve sales and overall awareness of the brand. The reason for this is because especially in the Chinese market, when consumers see celebrities they look up to become associated with a product, it gravitates their interest towards that certain brand or product. 2. Drawing from Hofstede’s work on global cultures, what challenges might Cana dian managers at McCain face when interacting with their Chinese business colleagues?Hofstede’s work on global cultures includes power distance, individualism-collectivism, uncertainty avoidance, and masculinity-femininity. The challenges in regards to power distance include that Canadians may treat subordinates more fairly and equally unlike Chinese managers who believe in formal authority and knowing your place of rank within the company/business. The challenges with power distance Canadian managers may face will initially be establishing a relationship with Chinese business colleagues.They may find that the Chinese are less willing to exchange information and communicate with one another as Canadians follow a more democratic view versus the Chinese following an autocratic view. Secondly Canadians may face challenges with individualism-collectivism as their scores differ vastly. The mindset of the two cultures clash as Canadians have an un-biased take when it comes to hirin g and promotions; solely looking at performance and the potential of that person while the Chinese take on a more biased view giving higher priority towards people managers have a connection with such as family members.The main challenges would be compromising on how to promote and hire employees with such different views. Essentially Chinese business colleagues have an approach of comparing results with other companies whereas Canadians look at a broader picture, viewing productivity/efficiency success. The challenge both cultures will have to face is compromising management styles to please employees as well as contribute towards the company’s success. Bibliography: China – Geert Hofstede. 2 Feb. 2013 Canada – Geert Hofstede. 2 Feb. 2013

Saturday, November 9, 2019

Shaping Special Education

Running head: Shaping Special Education From Past to Present: Shaping Special Education Laura Terpstra Grand Canyon University: SPE 523 May 30, 2012 From Past to Present: Shaping Special Education Fundamental Concepts and Philosophies The history of American special education has taken a long, ever-evolving journey to get to the place it is today. Marilyn Friend (2008) discusses how in the early twentieth century students were still not accepted into public schools. Students who had physical or mental disabilities were placed into separate classes, made up entirely of students with disabilities.Throughout the first half of the twentieth century students with a wide range of disabilities were enrolled in special education classes. Over the past century, various court cases have defined how special education has changed. In 1954, the Brown v. Board of Education, gave way to questions about whether or not separating special education students from the general education population was ap propriate or not. Some people believed that taking students out of the classroom gave them a label for their disability and therefore was discriminatory towards students, rather than helpful in providing services they needed to make them successful. Friend, 2008, p. 47) Not only did educators become advocators for children’s with disabilities, so did parents. The Mills v. Board of Education (1972) sparked the determination of providing special education services for students. In response to various lawsuits against the Board of Education legislation created mandates to ensure the rights for students with disabilities. Structure of Special Education Parents continued to push for the rights of children, as well as congress.The Elementary and Secondary Education Act of 1965 were laws that provided funding to states to assist them in creating and improving programs and services for children with disabilities. The Education for All Handicapped children Act in 1974 was created to a llow full educational opportunities for students with disabilities. In 1986, the federal special education law was changed to include services for infants and young children. (Friend, 2008, p. 49) In 1990, the Education for All Handicapped Children Act was changed to Individual with Disabilities Act (IDEA) and more disabilities were added.The most recent change was in 2004 when provisions were added to help resolve disputes between parents, as well as the requirement for student instruction to be taught using evidence-based practices. Federal law forced educators to change their view of special education students and how to best serve their needs in the school environment. Also in 2004, President Bush and Congress wanted IDEA to align with No Child Left Behind Act of 2001 so that schools would be held accountable for making sure students with disabilities achieve high standards (Friend, 2008, p. 68).Jill Hockenbury (2000) pointed out that special education is a key part of the publi c education system but that there are still challenges in special education today. Critical changes that are needed in special education include constructing a defensible philosophy of education, providing effective and intensive instruction, and improving the quality of teacher training. These changes are still being worked on today. The needs of children today are demanding that teachers provide effective instruction, that’s meaningful and allows the teacher to reach all levels of development in one classroom.Trends and Issues Quality teacher training is also one of the biggest challenges facing special education and relates directly to a key topic heard a lot about in special education, which is inclusion. Inclusion centers on the belief that students with a disability should be allowed to be a part of the general education classroom. However, inclusion is difficult because of the requirement of the general education teacher. The general education teacher should be able to meet the needs of the students in his or her classroom, which can be difficult depending on the students needs.However, inclusion states that students should be in the classroom full time, receiving instruction the same as non-disabled peers, and there should be no need for pull-out. In some cases, members of a child’s IEP team may not agree on the appropriate environment for a student. With increased opportunities for teachers to have training with research-based methods and strategies, this area should be able to improve in the future. Researchers have stated that inclusion is beneficial to both students with disabilities, and those without disabilities.A study done investigating perceptions of learning of nearly 5,000 kindergarten students through 12th grade revealed that students with disabilities wanted to learn the same material, use the same books, and enjoy the same homework and grading practices as typical peers. (Friend, 2008, as cited in Klinger and Vaughn 1999) O ther trends in special education include universal design for learning and differentiation. Universal design for learning (UDL) is the instructional approach that students with disabilities should have access to the curriculum.Along with UDL is the use of differentiated instruction (or differentiation) to explore the concepts of UDL further. Differentiation means that within one environment, students with multiple needs will have their needs met through various ways. UDL and differentiation should be utilized by general education teachers to meet the needs of their special education student. (Friend, 2008, p. 77) These trends are all key concepts in the world of special education. They all impact the way special education teachers should teach to meet the needs of all their students.Pat Beckman (2001) reiterated this fact stating that â€Å"improved student learning requires teachers, schools, and districts to give up unproductive traditions and beliefs, replacing them with validat ed practices and a full understanding of the intent of the law. † IDEA requires teachers to use â€Å"programs, interventions, strategies, and activities† that are researched based. (Friend, 2008, p. 63) As the needs of students increase, the resources provided need to increase, which is the responsibility of those providing the education.Special education has come very far since placing disabled students in their own separate classroom, but it still has a long way to go. There is much to be said about meeting the needs of special education students and reaching those administrators, parents, and educators who still do not have a full understanding of inclusion.References Beckman, Pat (2001), Access to the general education curriculum for students with disabilities, Council for Exceptional Children, retrieved May 28, 2012 from http://www. cec. sped. org/AM/Template. cfm? Section=Home&TEMPLATE=/CM/ContentDisplay. cfm&CONTENTID=5519 Friend, M. 2008). Special education: Co ntemporary perspectives for school professionals. Boston, MA: Allyn & Bacon. Hockenbury, J. C. , Kauffman, J. M. , & Hallahan, D. P. (2000). What is right about special education. Exceptionality, 8(1), 3-11. Obiakor, F. E. (2011). Maximizing access, equity, and inclusion in general and special education. Journal Of The International Association Of Special Education, 12(1), 10-16. U. S. Department of Education (2007) â€Å"Thirty Years of Progress in Educating Children With Disabilities Through IDEA†, retrieved May 28, 2012 from http://www2. ed. gov/policy/speced/leg/idea/history30. html

Wednesday, November 6, 2019

Free Essays on Lincolns First Inaugural

With any speech no matter the subject being addressed, the speech its self can be greatly affected by the conditions in witch it is conducted. Whether it is the time period, the surroundings, or the type of audience being addressed each speech must accommodate these factors. This importance is greatly magnified the larger the audience base you are working with. Quite possibly the toughest platform being that of the President of the United States where your every word is analyzed and criticized. Though to become the President in the first place one would have to be an effective communicator, some are better than others are. One of the most effective in our history was that of Abraham Lincoln. In Lincoln's first Inaugural Address we see start to see the great communicator he is and of his ability to speak accordingly to the situation at hand. In this particular situation Lincoln was coming into the Presidency at a time when the Nation was divided in two. Because of this He had to find a way in witch to appeal to both sides of the line, in this case it being that of the North and of the South. The major issue of the time was whether or not slavery was right or wrong, and whether or not it was the duty of a "free" state to return a runaway slave to their owner if found. With the Nation split as it was and on the verge of a Civil War Lincoln had to find a way in this first address to bring a sense of peace into everyone's mind about his being elected, while also trying to move towards National peace. He was very effective in this now very famous speech in doing just that. In this paper I will be analyzing a couple of the techniques He used to do so. First, He had to let the public know that he would only be concerned with one issue on that day while not giving the illusion that he didn't care about the other problems in the Nation. He did this by stating his intentions right off the bat. He started by saying, "I do not consider... Free Essays on Lincoln's First Inaugural Free Essays on Lincoln's First Inaugural With any speech no matter the subject being addressed, the speech its self can be greatly affected by the conditions in witch it is conducted. Whether it is the time period, the surroundings, or the type of audience being addressed each speech must accommodate these factors. This importance is greatly magnified the larger the audience base you are working with. Quite possibly the toughest platform being that of the President of the United States where your every word is analyzed and criticized. Though to become the President in the first place one would have to be an effective communicator, some are better than others are. One of the most effective in our history was that of Abraham Lincoln. In Lincoln's first Inaugural Address we see start to see the great communicator he is and of his ability to speak accordingly to the situation at hand. In this particular situation Lincoln was coming into the Presidency at a time when the Nation was divided in two. Because of this He had to find a way in witch to appeal to both sides of the line, in this case it being that of the North and of the South. The major issue of the time was whether or not slavery was right or wrong, and whether or not it was the duty of a "free" state to return a runaway slave to their owner if found. With the Nation split as it was and on the verge of a Civil War Lincoln had to find a way in this first address to bring a sense of peace into everyone's mind about his being elected, while also trying to move towards National peace. He was very effective in this now very famous speech in doing just that. In this paper I will be analyzing a couple of the techniques He used to do so. First, He had to let the public know that he would only be concerned with one issue on that day while not giving the illusion that he didn't care about the other problems in the Nation. He did this by stating his intentions right off the bat. He started by saying, "I do not consider...

Monday, November 4, 2019

Immigrant Access to Health Insurance and Medical Care Essay

Immigrant Access to Health Insurance and Medical Care - Essay Example Since many of them do not have health insurance, a single hospitalization is enough to drive most into financial insolvency and debt. Lack of health insurance in America approximately costs between $60 and $130 billion every year resulting from impairment of health and lost productive years of all uninsured people, let alone immigrants . Legal and illegal immigrants usually rely on a makeshift system of free hospitals and safety-net clinics, or even medical care at reduced prices, such as in the county and state owned facilities. They also have to rely on religious and charity-affiliated facilities. Immigrant reliance on these systems has led most communities and states, to voice their concern about health care costs that are uncompensated for these uninsured immigrants and the resultant local and state fiscal burdens. Access of Immigrants to Health Insurance Data from the US census indicates that it is more likely for immigrants to be uninsured than it is for native-born Americans. Non-citizen immigrants are thrice as likely to have no insurance at 44% as native-born Americans at 13% (Loue 782). Naturalized citizens come in at 17% being un-insured. Those who recently immigrated into the United States are more likely to be sans insurance with their rates of insurance increasing as their income increases. This can be explained by the fact that immigrants tend to get quality jobs with time and because their income increases with job experience and age. However, fewer immigrants tend to possess employer-sponsored insurance, which explains their lower insurance levels despite their high employment rates (Loue 782). The discrepancy between native-born citizens and immigrants persists in those that have income of less than $33,000 a year in a family of three (Loue 783). In the low-income category, 23% of native-Americans are uninsured when compared to 56% non-citizen immigrants. However, when low-income populations are considered, the reason for the insurance gap also changes. The main reason for this coverage difference among low-income citizens and immigrants has to do with fewer immigrants having access to public coverage for instance, Medicaid for the poor and Medicare for the elderly. Immigrants with low incomes also have minimal chances of possessing coverage sponsored by the employer or private means, although these gaps tend to narrow. Although, this data does not reveal the legality of these immigrants, it is vital that we recognize that sort of immigrants working and living in the US affects the profiles. Annually, the proportion of unauthorized immigrants has increased, which has caused the proportion of those who come in illegally to drop (Loue 783). These illegal immigrants are not eligible for state funded benefits and find it more difficult to secure private insuranc e. Private Health Insurance Access Insurance sponsored by the employer is the main form of health insurance for a majority of Americans, although this is not true