Accounting Essays - Financial Accounting, Financial Statements

Accounting Essays - Financial Accounting, Financial Statements Accounting On September 28, 1998, Chairman of the U.S. Securities and Exchange Commission Arthur Levitt sounded the call to arms in the financial community. Levitt asked for, immediate and coordinated action to assure credibility and transparency of financial reporting. Levitts speech emphasized the importance of clear financial reporting to those gathered at New York University. Reporting which has bowed to the pressures and tricks of earnings management. Levitt specifically addresses five of the most popular tricks used by firms to smooth earnings. Secondly, Levitt outlines an eight part action plan to recover the integrity of financial reporting in the U.S. market place. What are the basic objectives of financial reporting? Generally accepted accounting principles provide information that identifies, measures, and communicates financial information about economic entities to reasonably knowledgeable users. Information that is a source of decision making for a wide array of users, most importantly, by investors and creditors. Investors and creditors who are responsible for effective allocation of capital in our economy. If financial reporting becomes obscure and indecipherable, society loses the benefits of effective capital allocation. Nothing illustrates the importance of transparent information better than the pre-1930s era of anything goes accounting. An era that left a chasm of misinformation in the market. A chasm that was a contributing factor to the market collapse of 1929 and the years of economic depression. An entire society suffered the repercussions of misinformation. Families, and retirees depend on the credibility of financial reporting for their futures and livelihoods. Levitt describes financial reporting as, a bond between the company and the investor which if damaged can have disastrous, long-lasting consequences. Once again, the bond is being tested. Tested by a financial community fixated on consensus earnings estimates. The pressure to achieve consensus estimates has never been so intense. The market demands consistency and punishes those who come up short. Eric Benhamou, former CEO of 3COM Corporation, learned this hard lesson over a few short weeks in 1996. Benhamou and shareholders lost $7 billion in market value when 3COM failed to achieve expectations. The pressures are a tangled web of expectations, and conflicts of interest which Levitt describes as almost self-perpetuating. With pressures mounting, the answer from U.S. managers has been earnings management with a mix of managed expectations. March of 1997 Fortune magazine reported that for an unprecedented sixteen consecutive quarters, more S&P 500 companies have beat the consensus earnings estimate than missed them. The sign of a quickly growing economy and a measure of the importance the market has placed on consensus earnings estimates. The singular emphasis on earnings growth by investors has opened the door to earnings management soluti ons. Solutions that are further being reinforced to managers by market forces and compensation plans. Primarily, managers jobs depend on their ability to build stockholder equity, and ever more importantly their own compensation. A growing number of CEOs are recieving greater percentages of their compensation as stock options. A very personal incentive for executive achievement of consensus earnings estimates. Companies are not the only ones to feel the squeeze. Analysts are being pressured by large institutional investors and companies seeking to manage expectations. Everyone is seeking the win. Auditors are being accused of being out to lunch, with the clients. Many accounting firms are coming under scrutiny as some of their clients are being investigated by the SEC for irregularities in their practice of accounting. Cendant and Sunbeam both left accounting giant Arthur Anderson holding a big olbag full of unreported accounting irregularities. Auditors from BDO Seidman addressed i ssues of GAAP with Thing New Ideas company. The Changes were made and BDO was replace for no specific reason. Herb Greenberg calls the episode, A reminder that the company being audited also pays the auditors bill. The Kind of conflict of interests that leads us to question the idea of how independent the auditors are. All of these pressures allow questionable accounting practices to obfuscate the reporting process. Generally accepted accounting principles are intended to be a guide, not a procedure. They have been developed with intended flexibility so as not to hinder the advancement of new and innovative business practice. Flexibility that has left plenty of room for companies to stretch the boundaries of GAAP. Levitt

HOW RAP GETS A BAD REP essays

HOW RAP GETS A BAD REP essays From its early days in the Bronx to its international popularity, rap and hip-hop, the two words used interchangeably, have become a big part of the entertainment industry. Despite its success, the rap industry has been plagued with controversy. News medias attention on rap seems fixated on instances of violence at rap concerts, gangsta raps lurid fantasies of cop killing, female bashing, and black nationalist rappers suggestions that white people are the devils disciples. The reality of the situation, however, is that the lyrics many rappers use contain positive messages of philosophy and of personal experiences. Artists use their songs to express themselves and their situations. Much of the criticism Received is due to a biased media which portrays content of many rap songs as nothing but endless profanity and extremely offensive language. In addition, much is said about the extent to which violence is used in the songs. Violence towards women, homosexuals or rival rappers. Also, rap artists themselves, for the most part have become victims of the stereotypical media which portrays them very negatively. Finally The urban youth of America have been given a bad reputation as gang members in waiting, and petty thugs due to fact that the majority listen to rap music. The hip-hop community receives much criticism for its use of vulgar and offensive language. When a rap artist such as Eminem is written about in the media, often the writer will focus solely on criticizing the profanity in his lyrics as apposed to the overall message trying to be conveyed in the song. For example, in a recent issue of the L.A Times, Eminem was described as the artist who raps in a gleefully explicit style..... [thats is] clownish and just plain rude. If the content and style of his music is based solely on the use of coarse language, why then are other forms of entertainment not condemned ...

Teleology Research Paper Example | Topics and Well Written Essays - 250 words

Teleology - Research Paper Example The results, rational and impacts that such ethical issues pose to the sports industry explain the leading occurrences. Drug use and steroids instill unfairness in sports, as the users tend to possess boosted and comparable advantage of the non-users. The act negatively influences behavior and characters of the participants as many will resort to the unethical conducts to emerge victorious with the aided advantages. Human beings conduct themselves in a manner that the aftermaths rational dictate. The assertion relies on reference to the ends or goal attainment, this is teleology and the dependence of human conduct on it implies ethics. Ethics refers to the moral principles that administer an individual’s or group’s behavior. Teleology has helped the humans to understand the behavior as of either pursuing their ends or goals to fulfill a purpose that the mind determines or dictates. According to Aristotle, a comprehensive explanation of any phenomenon must consider its formal, efficient and final cause. The mind has to be present for a thing to act for an end (Woodfield,

The Body Ritual Among the Nacirema Essay Example | Topics and Well Written Essays - 750 words

The Body Ritual Among the Nacirema - Essay Example In such cases, though certain traits of any ritual differ from class to class and communal segment to another segment, performing this ritual often are based on a common metanarrative. Factually, the symbolism as well as the roles of the participants is determined by individual interests and communal interests in the ritual. One such American (or Nacirema ritual, in Horace Miner’s term) ritual is the eating ritual. Indeed Miner’s hoax anthropological article â€Å"Body Ritual among the Nacirema† deals with the question whether the American obsession with the cleanliness of human is justifiable or irrational. While parodying the American body ritual from an ethnocentric perspective, Miner clarifies his side by quoting Malinowski â€Å"Looking from far and above, from our high places of safety in the developed civilization, it is easy to see all the crudity and irrelevance of magic† (Miner, ). Meanwhile Miner explores deep into the fact whether modern anthro pologists are aware of the dichotomy between scientific knowledge of a ritual practiced by a community and the ethnocentric bias of research. When he uses the term â€Å"configuration† or â€Å"style†, he essentially criticizes the modern trends of perceiving a culture from a Eurocentric perspective.... Indeed the sense of individuality is greatly contributed to by a member’s corporeal or bodily existence in the society, that is, to a great extent can be considered as â€Å"one body, one individual† (existentialism). This attitude to one’s self highly determines their habit of eating in groups. Also this sense of individuality has a great role in the segregation of the society into the smallest functional groups that are mostly similar to modern family. The â€Å"one body, one individual† motive also shapes their taste in food. Sense of Individuality and Body in Shaping the Rituals The underlying grand principle of individuality is to sustain the body, therefore, to sustain the individual through rituals and ceremonies. Each of the functional segments like modern family has commonly one or two shrines where the members participate in the rituals. Often members of a number of families gather together in domestic and commercial shrines to take part in the b elly-ritual or eating ritual. Generally the laymen of the Nacirema do not have any specific shrine, whereas there are commercial shrines for people. Symbolism of the Eating Ritual While performing the eating ritual, the Nacirema perform some other rituals i.e. hand-washing as a process of purifying the evil, offering-vases washing, etc. Generally the Naciremans take two types of liquids: holy liquids and normal liquid. They take the normal liquid as a part of their livings. But they occasionally take the holy liquids in order to get temporal relief from the adversaries of reality. Reportedly a number of the Naciremans are found to depend excessively on the holy liquids. One of the mentionable eating rituals of Nacirema is to have granular and solid meals. The Naciremans show a tendency to classify

General Motors Essay Example for Free

General Motors Essay General Motors Corp., commonly known as GM, is an iconic American corporation. It was the world’s largest automobile manufacturer from 1931 to 2008. GM was a winner in the automobile market until 2005, when it reported a net loss of more than $10 billion and continued to post annual losses since that time. During 2005 to 2007, the stock price slight increased until it disclosed its huge deferred tax assets. Since then GM’s stock price continued dropping and reached at a low of $1.45 per share on March 6, 2009. On March 4,2009, Deloitte Touche issued an unqualified opinion with a going-on concern paragraph on GM’s 2008 financial statements. GM received $13.4 billion in government loans in December 2008 and has requested another $16.6 billion. In April 2009, a restructuring plan was created to save GM. On June 1, 2009, GM filed for Chapter 11 bankruptcy. A new GM, known as General Motors Co., was created under the terms of bankruptcy plan. General Motors Co. began its operations on July 10,2009. In November 2010, GM went public with an initial public offering that raised $23.1 billion. This time, Deloitte did not make reference to going-on concern on GM’s 2010’s financial reporting. Discussion Questions 1. From Exhibit 1, we can see that since 2005, GM is suffering from losses and it had negative cash flows from operations except for 2007. In 2006, its total assets shrank nearly 60% from $476,078 million to $186,182 million. However, in my opinion, 2005 is not the sign of GM’s impending financial distress. It is in 2007 when it disclosed its huge deferred tax assets, which made the stock price dropped abruptly. And it is also in 2007 when the company’s net losses reached at $38,732 million. The huge deferred tax assets and constant huge losses make me consider that GM may encounter big financial distress in the following years. 2. Auditors should consider the following things in evaluating potential going-on concern uncertainties. (1) Consideration of conditions and events such as negative trends of operating losses, working capital deficiencies, negative cash flows, adverse key financial ratios. (2) Consideration of management’s plan such as plans to dispose assets, plans to borrow money or restructure debt, plans to reduce or delay expenditures and plans to increase ownership equity. (3) Consideration of financial statement effects; whether they are adequate and what are the possible effects. (4) Consideration of the effects on the auditor’s reports. 3. In my opinion, the going-concern uncertainty is not warranted. No one could predict what will happen in the future. Auditors do not have the responsibility to predict future events. Therefore, the going-concern uncertainty is just a substantial doubt based on historical data and past events, some reasonable estimates and management’s plans. From the exhibit 1, we can find that GM suffered losses since 2005. However, I do not think it necessary to issue an audit opinion modified to disclose going-concern opinion prior to 2007 when its losses reached at $38,732 million. A going-concern opinion should be issue when substantial doubt exists. Although it suffered losses since 2005, there was no sign that management would file the chapter 11 bankruptcy protection and it was likely that the US government would provide financial support for the GM. So it is not adequate to add the going-concern paragraph in my point of view. 4. The Great Recession which began in December 2007 and lasted to September 2008 might have accelerated Deloitte’s decision to issue an audit opinion modified to disclose going-concern uncertainties. The financial crisis resulted in collapse of large financial institutions, the bailout of banks by national governments, downturns in stock markets around the world, etc. The financial crisis made GM’s problems more difficult because it could not pay its debt and it became harder for it to refinance. Therefore, at this point, the going-concern uncertainty for GM was substantially increased, which led to an audit opinion with modified going-concern paragraph. 5. The Car Allowance Rebate Program released on July 1, 2009 did help the new GM. The program provided incentives for the automobile industry with more than 690,000 transactions rebated under this program. Although GM’s sale were down 17% from 2008, it got rid of 70% debt, abandoned 4 unprofitable brands and 13 manufacturing plants, cut off 22,500 employees and 2,300 dealers. These measures helped the new GM cut down its costs and got through its tough time. And there was no sign that any going-on concern uncertainty existed. What auditors should consider about the going-concern is pretty much the same as in question 2. 6. GM’s going-concern opinion would somewhat influence my decisions regarding purchasing a car from GM or investing in GM’s stock. And this may be part of the reason why GM’ stock dropped after 2008. In my point of view, going-concern is a self-fulfilling prophecy. However, it is not the going-concern opinion caused the company to file a bankruptcy protection. The company’s problem such as inefficient benefit plan had been existed there for a long time without solving. The going-concern opinion just revealed the problem and accelerated its demise. And this eventually made the self-fulfilling prophecy come true.

Acronyms, Idioms And Slang: The Evolution Of The English Language. :: essays research papers

Acronyms, Idioms and Slang: the Evolution of the English Language. Although the English language is only 1500 years old, it has evolved at an incredible rate: so much so, that, at first glance, the average person in America today would find most Shakespearean literature confusing without the aid of an Old-English dictionary or Cliff's Notes. Yet Shakespear lived just 300 years ago! Some are seeing this is a sign of the decline of the English language, that people are becoming less and less literate. As R. Walker writes in his essay "Why English Needs Protecting," "the moral and economic decline of Great Britain in the post-war era has been mirrored by a decline in the English language and literature." I, however, disagree. It seems to me that the point of language is to communicate — to express some idea or exchange some form of information with someone else. In this sense, the English language seems, not necessarily to be improving or decaying, but optimizing — becoming more efficient. It has been both said and observed that the technological evolution of a society tends to grow exponentially rather than linearly. The same can also be said of the English language. English is evolving on two levels: culturally and technologically. And both of these are unavoidable. Perhaps the more noticeable of the two today is the technological evolution of English. When the current scope of a given language is insufficient to describe a new concept, invention, or property, then there becomes a necessity to alter, combine, or create words to provide a needed definition. For example, the field of Astro-Physics has provided the English language with such new terms as pulsar, quasar, quark, black hole, photon, neutrino, positron etc. Similarly, our society has recently be inundated with a myriad of new terms from the field of Computer Science: motherboard, hard drive, Internet, megabyte, CD, IDE, SCSI, TCP/IP, WWW, HTTP, DMA, GUI and literally hundreds of others acronyms this particular field is notorious for. While some of these terms, such as black hole and hard drive, are just a combination of pre-existing words, many of them are new words altogether. To me it seems clear that anything that serves to increase the academic vocabulary of a society should be welcomed, although not all would agree. For example, many have accused this trend of creating an acronym for everything to be impersonal and confusing. And, while I agree that there is really no need to abbreviate Kentucky Fried Chicken, it does become tiring to have to constantly say Hypertext Transfer Protocol (HTTP) or Transfer Control Protocol/Internet Protocol (TCP/IP) when they are both used so frequently when

Mobile Phone Radiation Essay

Introduction Mobile phones had dominated the entire world. Aside from computers, billions of people in every nation around the world also use mobile phones. But why do we enjoy ourselves with that device? What does it have that other things don’t have? Is it bad for us or does it bring advantage to us? For your information, cell phones or mobile phones are devices that can make and receive telephone calls over a radio link while running around a wide geographic area. It does so by connecting to a cellular network provided by a mobile phone operator, allowing access to the public telephone number. The first hand-held mobile phone was demonstrated by John F. Mitchell and Dr. Martin Cooper of Motorola in 1973, using a handset weighing around 2.2 pounds (1kg). In 1983, the DynaTAC 8000x was the first to be commercially available. From 1990 to 2011, worldwide mobile phone subscriptions grow from 12.4 million to over 6 billion, penetrating about 81% of the global population and reaching the bottom of the economic pyramid. Almost all of the people in the world use this kind of device. But why is that so? What does it bring to people to end up using it by many?  Modern mobile phones also support a wide variety of other services. Those billions of subscribers enjoys the device’s text messaging, MMS, email, internet access, short-range wireless communication (infrared, Bluetooth), business application, gaming, media and photography. So that is why mobile phones are very interesting and enjoyable. Everyone becomes glad everytime we hold our cell phones. But is there a time that we think about how it affects our lives? Did we ever think about its good and bad effects on us? Cell phones are made to communicate to other people easier and faster. It is a big help to the western people during the mid 60’s to 80’s. And as time passes by, more features are being developed. These features bring excitement to people especially teens and adolescents. As a result, cell phone addiction occurs to us people. Cell phone addiction is a very big problem especially to the teens and the youth. People under 17 years of age more likely to do texting than reading their textbooks. It badly affects their grades and some are dropped out of their schools because of their addictiveness. (New York Times, 2007). Addiction also leads to broken families. Some people doesn’t want to be disturbed when they are so busy using their cell phones. They don’t have enough time to talk and socialize with their families. This is not only for families but also for their friends at the same time. Mobile phones also bring bad effects to our health. As said to a report in the New York Times and Philippine Star, mobile phones and computers emit a very strong radiation in a wide range of area and can affect all living things in the said area. (P.S, 2009, pp. 1-2) As study says, these radiations can result in changes to the natural environment. It can also damage living organisms’ DNA which can lead to either a gain of ability or loss of life especially in humans. (Science Daily, 2007) When the first cell phones were made in 1984, there were many health risks. Cell phones emit radiation that could be harmful. No testing had been done prior to releasing these phones to the public. The radiation could possibly lead to brain cancer with long-term use. –Dr. Martin Cooper Cellular phones give off an electromagnetic energy which is a type of non-ionizing radiation. This is similar to the radiation naturally found in thunderstorms. The RF electromagnetic energy that cellular phones create can penetrate through a body. The main factors for the depth of penetration and how much is absorbed come from how close the phone is held and how strong its signal is. It is possible that cell phones can cause serious health issues such as cancer, epileptic seizures or sleep disorders, changes in brain activity, and reaction time, but nothing has been definitely proven. According to BBC, Cell phone users can easily be affected by brain tumors due to the radiations emitted by cell phones. Interestingly, the risk is highest for ipsilateral exposure, meaning tumor on the same side of the brain where phone mostly held. A laboratory study has shown that radio waves from mobile phones do harm body cells and damage DNA.  Studies show that use of cell phones for more than 10 years increase the risk of Glioma. A glioma is a type of tumor that starts in the brain or spine. It is called a glioma because it arises from glial cells. The most common site of gliomas is the brain. Also, Nickel has been found in quite a few mobile sets. About 30% of UK population is allergic to nickel. Rash breaks out where the skin comes in contact with the cell phone.  The effect of mobile phone radiation on human health is the subject of recent interest and study, as a result of the enormous increase in mobile phone usage throughout the world (as of November 2011, there were more than 5.981 billion subscriptions worldwide). Mobile phones use electromagnetic radiation in the microwave range. Other digital wireless systems, such as data communication networks, produce similar radiation. The WHO has classified mobile phone radiation on the IARC scale into Group 2B – possibly carcinogenic. That means that there â€Å"could be some risk† of carcinogenicity, so additional research into the long-term, heavy use of mobile phones needs to be conducted. Some national radiation advisory authorities have recommended measures to minimize exposure to their citizens as a precautionary approach. Many scientific studies have investigated possible health symptoms of mobile phone radiation. These studies are occasionally reviewed by some scientific committees to assess overall risks. A recent assessment was published in 2007 by the European Commission Scientific Committee on Emerging and Newly Identified Health Risks (SCENIHR). It concludes that the three lines of evidence, viz. animal, in vitro, and epidemiological studies, indicate that  Ã¢â‚¬Å"exposure to RF fields is unlikely to lead to an increase in cancer in humans†. Parts of the radio waves emitted by a mobile telephone handset are absorbed by the human head. The radio waves emitted by a GSM handset can have a peak power of 2 watts, and a US analogue phone had a maximum transmit power of 3.6 watts. Other digital mobile technologies, such as CDMA2000 and D-AMPS, use lower output power, typically below 1 watt. The maximum power output from a mobile phone is regulated by the mobile phone standard and by the regulatory agencies in each country. In most systems the cell phone and the base station check reception quality and signal strength and the power level is increased or decreased automatically, within a certain span, to accommodate different situations, such as inside or outside of buildings and vehicles. The rate at which energy is absorbed by the human body is measured by the Specific Absorption Rate (SAR), and its maximum levels for modern handsets have been set by governmental regulating agencies in many countries. In the USA, the Federal Communications Commission (FCC) has set a SAR limit of 1.6 W/kg, averaged over a volume of 1 gram of tissue, for the head. In Europe, the limit is 2 W/kg, averaged over a volume of 10 grams of tissue. SAR values are heavily dependent on the size of the averaging volume. Without information about the averaging volume used, comparisons between different measurements cannot be made. Thus, the European 10-gram ratings should be compared among themselves, and the American 1-gram ratings should only be compared among themselves. SAR data for specific mobile phones, along with other useful information, can be found directly on manufacturers’ websites, as well as on third party web sites. It is worth noting that thermal radiation is not comparable to ionizing radiation in that it only increases the temperature in normal matter, it does not break molecular bonds or release electrons from their atoms. One well-understood effect of microwave radiation is dielectric heating, in which any dielectric material (such as living tissue) is heated by rotations of polar molecules induced by the electromagnetic field. In the case of a person using a cell phone, most of the heating effect will occur at the surface of the head, causing its temperature to increase by a fraction of a  degree. In this case, the level of temperature increase is an order of magnitude less than that obtained during the exposure of the head to direct sunlight. The brain’s blood circulation is capable of disposing of excess heat by increasing local blood flow. However, the cornea of the eye does not have this temperature regulation mechanism and exposure of 2–3 hours duration has been reported to produce cataracts in rabbits’ eyes at SAR values from 100-140W/kg, which produced lenticular temperatures of 41 °C. There were no cataracts detected in the eyes of monkeys exposed under similar conditions. Premature cataracts have not been linked with cell phone use, possibly because of the lower power output of mobile phones. Swedish researchers from Lund University (Salford, Brun, Persson, Eberhardt, and Malmgren) have studied the effects of microwave radiation on the rat brain. They found a leakage of albumin into the brain via a permeated blood–brain barrier. This confirms earlier work on the blood–brain barrier by Allan Frey, Oscar and Hawkins, and Albert and Kerns. Other groups have not confirmed these findings in vitro cell studies or whole animal studies. In 2006 a large Danish study about the connection between mobile phone use and cancer incidence was published. It followed over 420,000 Danish citizens for 20 years and showed no increased risk of cancer. The German Federal Office for Radiation Protection (Bundesamt fà ¼r Strahlenschutz) considers this report inconclusive. The following studies of long time exposure have been published: †¢ The 13 nation INTERPHONE project – the largest study of its kind ever undertaken – has now been published and did not find a solid link between mobile phones and brain tumors. The International Journal of Epidemiology published a combined data analysis from a multinational population-based case-control study of glioma and meningioma, the most common types of brain tumor. The authors reported the following conclusion: Overall, no increase in risk of glioma or meningioma was observed with use of mobile phones. There were suggestions of an increased risk of glioma at the highest exposure levels, but biases and error prevent a causal interpretation. The possible effects of long-term heavy use of mobile phones require further investigation. In the press release accompanying the release  of the paper, Dr. Christopher Wild, Director of the International Agency for Research on Cancer (IARC) said: An increased risk of brain cancer is not established from the data from Interphone. However, observations at the highest level of cumulative call time and the changing patterns of mobile phone use since the period studied by Interphone, particularly in young people, mean that further investigation of mobile phone use and brain cancer risk is merited. A number of independent health and government authorities have commented on this important study including The Australian Centre for Radiofrequency Bioeffects Research (ACRBR) which said in a statement that: Until now there have been concerns that mobile phones were causing increases in brain tumors. Interphone is both large and rigorous enough to address this claim, and it has not provided any convincing scientific evidence of an association between mobile phone use and the development of glioma or meningioma. While the study demonstrates some weak evidence of an association with the highest tenth of cumulative call time (but only in those who started mobile phone use most recently), the authors conclude that biases and errors limit the strength of any conclusions in this group. It now seems clear that if there was an effect of mobile phone use on brain tumor risks in adults, this is likely to be too small to be detectable by even a large multinational study of the size of Interphone. The Australian Radiation Protection and Nuclear Safety Agency (ARPANSA) which said in a statement that: On the basis of current understanding of the relationship between brain cancer and use of mobile phones, including the recently published data from the INTERPHONE study, ARPANSA: *concludes that currently available data do not warrant any general recommendation to limit use of mobile phones in the adult population, *continues to inform those concerned about potential health effects that they may limit their exposure by reducing call time, by making calls where reception is good, by using hands-free devices or speaker options, or by texting; and *recommends that, due to the lack of any data relating to children and long term use of mobile phones, parents encourage their childr en to limit their exposure by reducing call time, by making calls where reception is good, by using hands-free devices or speaker options, or by texting. The Cancer Council Australia said in a statement that it cautiously welcomed the results of the largest international study to date into mobile phone use, which has found no  evidence that normal use of mobile phones, for a period up to 12 years, can cause brain cancer. Chief Executive Officer, Professor Ian Olver, said findings from the Interphone study, conducted across 13 countries including Australia, were consistent with other research that had failed to find a link between mobile phones and cancer. This supports previous research showing mobile phones don’t damage cell DNA, meaning they can’t cause the type of genetic mutations that develop into cancer,† Professor Olver said. However, it has been suggested that electromagnetic fields associated with mobile phones may play a role in speeding up the development of an existing cancer. The Interphone study found no evidence to support this theory. †¢ A Danish study (2004) that took place over 10 years fou nd no evidence to support a link. However, this study has been criticized for collecting data from subscriptions and not necessarily from actual users. It is known that some subscribers do not use the phones themselves but provide them for family members to use. That this happens is supported by the observation that only 61% of a small sample of the subscribers reported use of mobile phones when responding to a questionnaire. †¢ A Swedish study (2005) that draws the conclusion that â€Å"the data do not support the hypothesis that mobile phone use is related to an increased risk of glioma or meningioma.† †¢ A British study (2005) that draws the conclusion that â€Å"The study suggests that there is no substantial risk of acoustic neuroma in the first decade after starting mobile phone use. However, an increase in risk after longer term use or after a longer lag period could not be ruled out.† †¢ A German study (2006) that states â€Å"In conclusion, no overall increased risk of glioma or meningioma was observed among these cellular phone users; however, for long-term cellular phone users, results need to be confirmed before firm conclusions can be drawn.† †¢A joint study conducted in northern Europe that draws the conclusion that â€Å"Although our results overall do not indicate an increased risk of glioma in relation to mobile phone use, the possible risk in the most heavily exposed part of the brain with long-term use needs to be explored further before firm conclusions can be drawn.† Other studies on cancer and mobile phones are: †¢ A Swedish scientific team at the Karolinska Institute conducted an epidemiological study (2004) that suggested that regular use of a mobile  phone over a decade or more was associated with an increased risk of acoustic neuroma, a type of benign brain tumor. The increase was not noted in those who had used phones for fewer than 10 years. †¢ The INTERPHONE study group from Japan published the results of a study of brain tumor risk and mobile phone use. They used a new approach: determining the SAR inside a tumor by calculating the radio frequency field absorption in the exact tumor location. Cases examined included glioma, meningioma, and pituitary adenoma. They reported that the overall odds ratio (OR) was not increased and that there was no significant trend towards an increasing OR in relation to exposure, as measured by SAR. In 2007, Dr. Lennart Hardell, from Ãâ€"rebro University in Sweden, reviewed published epidemiological papers (2 cohort studies and 16 case-cont rol studies) and found that: †¢ Cell phone users had an increased risk of malignant gliomas. †¢ Link between cell phone use and a higher rate of acoustic neuromas. †¢ Tumors are more likely to occur on the side of the head that the cell handset is used. †¢ One hour of cell phone use per day significantly increases tumor risk after ten years or more. In a February 2008 update on the status of the INTERPHONE study IARC stated that the long term findings ‘†¦could either be causal or artifactual, related to differential recall between cases and controls. †¢ A self-published and non-peer reviewed meta-study by Dr. Vini Khurana, an Australian neurosurgeon, presented what it termed â€Å"increasing body of evidence †¦ for a link between mobile phone usage and certain brain tumors† and that it â€Å"is anticipated that this danger has far broader public health ramifications than asbestos and smoking†.This was criticized as ‘†¦ an unbalanced analysis of the literature, which is also selective in support of the authorâ€℠¢s claims. A publication titled â€Å"Public health implications of wireless technologies† cites that Lennart Hardell found age is a significant factor. The report repeated the finding that the use of cell phones before age 20 increased the risk of brain tumors by 5.2, compared to 1.4 for all ages. A review by Hardell et al. concluded that current mobile phones are not safe for long-term exposure. In a time trends study in Europe, conducted by the Institute of Cancer Epidemiology in Copenhagen, no significant increase in brain tumors among cell phone users was found between the years of 1998 and 2003. â€Å"The lack of a trend change in incidence from 1998 to 2003 suggests that the induction period relating mobile phone use to brain tumors exceeds  5–10 years, the increased risk in this population is too small to be observed, the increased risk is restricted to subgroups of brain tumors or mobile phone users, or there is no increased risk.† On 31 May 2011 the International Agency for Research on Cancer classified radiofrequency electromagnetic fields as possibly carcinogenic to humans (Group 2B). The IARC assessed and evaluated available literature and studies about the carcinogenicity of radiofrequency electromagnetic fields (RF-EMF), and found the evidence to be â€Å"limited for carcinogenicity of RF-EMF, based on positive associations between glioma and acoustic neuroma and exposure†. The conclusion of the IARC was mainly based on the INTERPHONE study, which found an increased risk for glioma in the highest category of heavy users (30 minutes per day over a 10†year period), although no increased risk was found at lower exposure and other studies could not back up the findings. The evidence for other types of cancer was found to be â€Å"inadequate†. Some members of the Working Group opposed the conclusions and considered the current evidence in humans still as â€Å"inadequate†, citing inc onsistencies between the assessed studies. Researchers at the National Cancer Institute found that while cell phone use increased substantially over the period 1992 to 2008 (from nearly zero to almost 100 percent of the population), the U.S. trends in glioma incidence did not mirror that increase. A 2009 study examined the effects of exposure to radiofrequency radiation (RFR) emitted by standard GSM cell phones on the cognitive functions of humans. The study confirmed longer (slower) response times to a spatial working memory task when exposed to RFR from a standard GSM cellular phone placed next to the head of male subjects, and showed that longer duration of exposure to RFR may increase the effects on performance. Right-handed subjects exposed to RFR on the left side of their head on average had significantly longer response times when compared to exposure to the right side and sham-exposure. Some users of mobile handsets have reported feeling several unspecific symptoms during and after its use; ranging from burning and tingling sensations in the skin of the head and extremities,fatigue, sleep disturbances, dizziness, loss of mental attention, reaction times and memory retentiveness, headaches, malaise, tachycardia (heart palpitations), to disturbances of the digestive system. Reports have noted that all of these symptoms can also be attributed to stress and that current research cannot  separate the symptoms from nocebo effects. A meta-analysis (2008) of 63 in vitro and in vivo studies from the years 1990–2005 concluded that RF radiation was genotoxic only in some conditions and that the studies reporting positive effects evidenced publication bias. A meta-study (2009) of 101 publications on genotoxicity of RF electromagnetic fields showed that 49 reported a genotoxic effect and 42 not. The authors found â€Å"ample evidence that RF-EMF can alter the genetic material of exposed cells in vivo and in vitro and in more than one way.† In 1995, in the journal Bioelectromagnetics, Henry Lai and Narenda P. Singh reported damaged DNA after two hours of microwave radiation at levels deemed safe according to U.S. government standards. In December 2004, a pan-European study named REFLEX (Risk Evaluation of Potential Environmental Hazards from Low Energy Electromagnetic Field (EMF) Exposure Using Sensitive in vitro Methods), involving 12 collaborating laboratories in several countries showed some compelling evidence of DNA damage of cells in in-vitro cultures, when exposed between 0.3 to 2 watts/kg, whole-sample average. There were indications, but not rigorous evidence of other cell changes, including damage to chromosomes, alterations in the activity of certain genes and a boosted rate of cell division. Research published in 2004 by a team at the University of Athens had a reduction in reproductive capacity in fruit flies exposed to 6 minutes of 900 MHz pulsed radiation for five days. Subsequent research, again conducted on fruit flies, was published in 2007, with the same exposure pattern but conducted at both 900 MHz and 1800 MHz, and had similar changes in reproductive capacity with no significant difference between the two frequencies. Following additional tests published in a third article, the authors stated they thought their research suggested the changes were â€Å"†¦due to degeneration of large numbers of egg chambers after DNA fragmentation of their constituent cells †¦Ã¢â‚¬ . Australian research conducted in 2009 by subjecting in vitro samples of human spermatozoa to radio-frequency radiation at 1.8 GHz and specific absorption rates (SAR) of 0.4 to 27.5 W/kg showed a correlation between increasing SAR and decreased motility and vitality in sperm, increased oxidative stress and 8-Oxo-2†²-deoxyguanosine markers, stimulating DNA base adduct formation and increased DNA fragmentation. Not only in our health cell phones affects us but also in our work and studies. Along with their books and school  supplies, many students make their daily trip to school with their trusty mobile phone. These pocket-sized tools can do anything from make a standard phone call to surf the web. The presence of cell phones presents a host of options and challenges for today’s students. Mobile phones can be a helpful academic tool, or a hurtful academic disruption depending upon the attitude and use pattern of the student owner. As we have read an article from the Manila Standards Today, mobile phones are undeniably convenient. Because of mobile phones, students never have to look for a pay phone or wonder about the location of a friend. These ubiquitous communication tools allow students to reach their peers and their parents instantly. Everything from ordering a pizza to calling to check movie times is easier with a cell phone, as the communication device you need is right at your finger tips. Picture-taking and Internet surfing are readily available on most cell phones. This aids students in gathering the information that they need for school or accessing their email or school website. Students benefit from this technology availability as it allows them to create more polished academic products with less effort than before the ready availability of cell phones. Many parents argue that cell phones keep students safe. A parent is never more than a phone call away when a student is carrying their cell phone. The presence of a cell phone also ensures that students can call parents or emergency personnel in the case of an unforeseen emergency. While most students will never have to use their cell phone as a safety device, the knowledge that it could be used as such puts parents at ease and keeps them paying the monthly cell phone bill. The biggest lament of teachers in regards to cell phones is that they lead to student distraction and off task behavior. Texting a friend is a tempting diversion that many students select over listening to a lecture or completing a class assignment. If not silenced, cell phones can ring during class, drawing everyone’s attention away from the lesson and disrupting the flow of learning. Many teachers worry that this added distraction negatively impacts students’ school performance as it stops them from dedicating their full attention to their studies. While useful, many of the features of cell phones can also be used to engage in inappropriate behaviors. Taking inappropriate pictures and then â€Å"sexting† them to a boyfriend or girlfriend is a growing problem. These pictures often end up in the wrong hands, which leads to others gaining  access to the private photos. Teens often fail to recognize the long-term implications of inappropriate behavior and engage in the behavior without considering the consequences. The consequences for inappropriate behavior are real and long-lasting. Once distributed, sexted photos are almost impossible to contain. The presence of these racy photos can limit the teens options in the future and severely mar their reputations. Society has come to a point where the idea of living without cell phones seems ludicrous. Students desire cell phones in order to sustain contact with friends. The parents of students want their children to have them for security purposes. Cell phones carry multiple benefits, but with this technology lies a dualism that teeters precariously between the benefits and negative effects of cell phone usage — especially with students. –Heath Wright Gaby Badre, M.D., Ph.D., of S ahlgren’s Academy in Gothenburg, Sweden conducted research on the affects of cell phone usage on sleep patterns in teens. The research focused on two groups: a control group of three men and seven women, juxtaposed by a variable group of three men and eight women. When the control group is compared against the variable group, Badre found that teens with excessive cell phone habits exhibit chronic restlessness, a reliance on stimulating drinks, difficulty falling asleep at night, disrupted sleep and an inclination toward fatigue and stress. Children, teens and even young adults are prone to distraction with cell phones. In the classroom and out of school, cell phones provide students an instant network of communication and entertainment. Inside the classroom, students are distracted from the lessons to text, play games and, if they are very daring, call other people. Cell phone ringers, alarms and ring tones disrupt the flow of lessons and the attention of every student in the room and the teacher. According to the National School Safety and Security Services, text messaging can be an aid for cheating st udents. Also, the camera in a cell phone can be used to photograph exams. The camera also can be used to photograph other students in a way that is a violation of privacy. In the case of school emergencies, cell phones can prove more of a hindrance than a help. Cell phones have been used to call in bomb threats. In many districts, tracking a cell phone is not easily done. Also, students’ use of cell phones in a school emergency can possibly trigger a real bomb if an explosive device is on the school’s property. Cell phone usage by students during a school emergency can  obstruct public safety personnel from controlling the event. Parents can be alerted to the emergency before public safety personnel have a chance to contain the situation. Parents can inadvertently increase the chaos by showing up at an imprudent time. Cell phone systems are prone to overload during a real crisis. This has been proven during disasters like the World Trade Center attacks and the Columbine shootings. Several students using cell phones all at once can add to the overload and paralyze a system that may be needed by crisis teams, public safety personnel and school administrators. This may in turn magnify the crisis and increase the chance of tragedy. Cell phones can also affect our daily lives. Mobile phones are also known as lifesavers as they can help people in emergencies. If you get stuck in the middle of the road and find no one for help, you can just use a mobile phone and call for help. Mobile phones are comfortable way of communication over a long distance. Along with the obvious convenience and quick access to help in emergencies big and small, mobile phones can be both economical and essential for travelers trying to stay connected. In Japan, mobile phone companies provide immediate notification of earthquakes and other natural disasters to their customers free of charge. In the event of an emergency, disaster response crews can locate trapped or injured people using the signals from their mobile phones or the small detonator of flare in the battery of every cell phone; an interactive menu accessible through the phone’s Internet browser notifies the company if the user is safe or in distress. We have also been downloading Java games and video clips to our mobile phones. Several online mobile phone shops have come up to cater to this increasing demand for the best mobile phone handsets and the most reliable and cost-effective services in the use of the same. Along with all these advantages there are many disadvantages for mobile phone usage. Mobile-phone use while driving is common. It is generally agreed that using a hand-held mobile phone while driving is a distraction that brings risk of road traffic accidents. So we need to use hands free sets to avoid such hazards. â€Å"The digital age is upon us. And who would have thought it would happen so fast? It seems like only a few years ago when owning a cell phone was a status symbol. Now the device has been marketed as a necessity that we all need to get through the day. In the early days of cell phones I remember that people used to treat them in the same manner that they treated credit  cards, only for an emergency. Cell phones used to be very large and were kept in people’s automobiles. Nobody ever seemed to discuss wireless plans, or the capabilities of their phones. The only question people asked were, why did you bring your cordless phone to work? That seemed to be the only other time anybody really saw a phone with that appearance. It wasn’t until later models that folded for convenience that it caught on. Marketing is a powerful tool along with innovation. Marketing helps get the word out on the new products. I look at it as the worm on the fishing hook, a few people nibble but after many studies they seem to always get us to bite. We eventually do bite, but I am surprised at the quick innovation that seems to occur at a rapid pace every year. As soon as I received my new LG cell phone, it was soon replaced with a sleeker more attractive phone with more technological features. It seems almost too hard to keep up with. All the companies are trying harder and harder for our hard earned dollars. But it is not as if they are holding out as long as they can anymore. Now that the market is in a heated competition between such companies as Verizon, T-Mobile, Sprint/Nextel, At&T/Cingular. Many of the companies have combined resources to make forward progress. When the public thought that phones with color and text capabilities was the best thing since sliced bread, out came phones with internet and navigation on the go. There are live updates for sports, news and other services. You can check movie times prices for a new car or ask how your mother is doing all with one amazing device. The only issue that I seem to have with technology is privacy. There is no more privacy it seems. Every conversation is an open forum or at least it seems that way. It may not be direct but people hear what you talk about, then transfer that conversation and place it into their own which can be a fun debate or a nice way to break the ice. However the rules for doing so are unwritten. You do not simply eves drop and then walk up and approach the person biased on their conversation. The difficult part also is that you can no longer say that you didn’t receive their text or call. Many companies give the user features or indicators to tell you if the message was successful or not. Short of saying your phone was off there is literally no excuse for not answering a phone The difficult part about the digital age is that there are no rules. We all have our own personal expectations of how people should act in a public setting but that is the most frustrating part.  We all want the latest technology, but I do not think that we are ready to accept what we lose because of it. Yes we do gain so many abilities on the go. We are able to do so much now that we never thought was possible in the past. We are all now a part of this technological revolution. What we forget in all the hustle and bustle is all those things that we lose. In our attempt to have the hottest technology such as the Iphone with the ability to go on to the Internet, watch YouTube at will whenever and wherever we desire. What we lose is the peace and quiet of the past. No longer can you enter a coffee shop people watch, and engage in conversation and listen to some soothing jazz. Those days are long gone, nowadays we have to ask people as a courtesy to turn their phones of, and many people still do not adhere to these requests. No more can you sit in a cozy place such as a cafà © or coffee shop as mentioned above. There is now cell phones buzzing, ringing and the attention is taken away from the environment but into the power we hold in our hands. The technological age is upon us. And we are able to mold what our society will turn into. I never thought that I made a difference or that I would be a part of a unique generation. If you look around though we are all a part of this new age. We can shape and mold it as we wish. This is only one small aspect of a larger topic. This is how cell phones have made a small step, yet a large impact as a result on how we all life and interact with the world around us. We now look as if we are talking to ourselves, and its funny yet practical. We complain when others interrupt our dinner, yet at times we are victims of the same crimes we accost others for. Phones have gone from a burden due to size, to a burden due to its functionality and various abilities to do so much. Perhaps Uncle Ben (Spiderman’s uncle) had it right when he said â€Å"with great power, comes great responsibility.† I think this is something we should all take the time to think about. How far something you use has come from when you were younger to now and the impact it has made on your life or the lives of others.† (RaMediaNJ, 08/08/2007, Newsweek) Bibliography †¢ http://www.wikipedia.com/ wiki/Mobile_phone_radiation_and_health †¢Ã¢â‚¬ Hands-free Cellphones are Safer† Manila Standards Today, Manila, Philippines (Aug. 2000): pp. 1-2 †¢Ã¢â‚¬ Hands-free kits cut cellphone radiation† Malaya (Aug. 2000): p. 13 †¢Ã¢â‚¬ Texting than Reading† Philippine Star (Feb. 2003): p. B5 †¢ http://thinkquest.org/pls/html/think.library †¢Ã¢â‚¬Å"MMS vs. Cheaters† Philippine Star, Manila, Philippines (Feb. 2003) †¢New York Times, NY, USA (Mar. 2007) †¢Ã¢â‚¬Å"Owners of Older Cell Phones risk Brain Tumor† USA Today, National Cancer Institute †¢Ã¢â‚¬ Pinoys as Romantic† Philippine Star (Aug. 2010) pp. 3-4 †¢Horst, Heather . Miller, Daniela. The Cellphone: An Anthropology of Communication, Berg (Oct. 2006) †¢Agar, J. (2003). Constant Touch: A Global History of the Mobile Phone. Cambridge, Icon Books.

Batang Pusit

I. Introduction Batang Pusit is a story of children in Masbate who catches squid to earn a living. They work to provide their families and themselves something to eat in their everyday. Their families depend on them. These children are hardworking for the sake of their families, but even though they’re hard up in catching squids they still continue doing it because they don’t want their families to suffer from hunger. Unlike other kids who just waste their time doing things that won’t help them.With the children in the film, â€Å"Batang Pusit† they are encouraged by their parents to do well in their work as squid catchers for them to have a brighter future. II. Summary The day starts early for a group of children at a remote coastal village in Masbate, an island province in the central Philippines. Even before dawn breaks, several children and a few adults line the seashore, busily preparing their boats and nets for a day of squid fishing. Jameson, Estoy, and Jason who at a very young age were taught by their fathers to dive for squids. The residents largely depend on the sea to make a living.There are no concrete roads, water comes from deep wells, and there is no electricity. Everyday, they set out to sea. A boat crew is comprised mostly of children. The adult stays in the boat while the children do the diving. The kids wear improvised goggles and fins made of wood that are fastened to their feet by strips of rubber. The kids lure the squids into the nets by making noise hitting the water surface hard with their arms or getting rocks underwater and throwing them hard at the water surface. They then dive as the net closes in to secure the squids that were trapped in the net.After a full day at sea, each goes home with less than thirty pesos in their pockets. But for the overworked children, this is more money than they have ever known before. Most of the time however, they catch just a few not even enough to shoulder their families expenses in a day. The children say they still have time to go to their classes, walking for hours through tall grasses along hilly landscapes to reach school. Their elementary school teacher, Melchor Rojas, though, says most squid catchers report to school only once or twice each week.Squid fishing takes up the kid’s time and when its harvest or planting season, there are the teacher reports even fewer students. Of the few squid divers who are his students, Rojas expects less than half would be able to pursue higher education. The kids parents themselves seem resigned to the fact that they would never be able to send their children to school. For these children, education remains uncertain, but they maintain high hopes. Given a choice, they prefer to attend school in order to finish their education rather than spend their time at work.Every summer, the number of child squid catchers rises because they are also saving for the coming school year. The squid catchers are torn b etween studying for a better future and providing for themselves and their families. III. Reaction Children do the work of their parents to provide their needs for themselves and to give expenses to their families. Children worked hard for their families for them not to suffer from hunger. Their parents depend on their children. Children worked for their families for them to survive.I feel sad because they only go to school once or twice a week, they do not attend their classes anymore because of their work. I feel happy because at a very young age they were able to help their parents and they were able to provide their needs. They worked very hard and providing for their families. These children need time in studying than working because it helps them to achieve their goals in life. IV. Conclusion / Lesson I learned that we should be proud of what we are having right now. I learned how to be a responsible child. We must help our parents because they provide all the things that we n eed for us to have a good life.We must be thankful to our parents because they give us the opportunity to study. We must study hard so that we can achieve and reach our dreams in life in the future. We must be proud because we go to school to learn new things because it provides numerous opportunities for the development of our life. We must not waste this opportunities of going to school because some children do not study because of too much poverty. We must take this as a great opportunity for us because it only comes once, because education helps us to reach our dreams and goals in life.We must be hardworking and patient enough to study because it can make our dreams in life come true. We must not waste our time in the things that is useless and can destroy our life. We learned many good traits in our life such as discipline, obedience, and respect to elders, honesty and many more. It is our duty to acquire these qualities of life which will enable us to stand in good stead in th e future. We must pursue and do our best in all aspects of life for us to have a brighter and better future and for us not to suffer from poverty.

A Rose for Emilys essay essays

A Rose for Emily's essay essays In A Rose for Emily (1930) by William Faulker, the theme that people are afraid of change or fear changes in their life and want to protect and preserve their past, relies mainly on two elements. The well described setting and carefully drawn character of Emily are used by the author to bring out this idea. Setting is well used in the story and contributes to express the theme. The fact that Emilys house is full of dust and not clean at all, the author let the reader know that she is not ready at all to let anything interfere in her life, so it shows that she is afraid of change in her every single habits. By not letting Emily change anything in her home, it also implies that she wants to keep everything as it was and as it is. She is completely used to her house and all its weaknesses, and not ready to let anything change even if people around her are encouraging and pushing her to do so. Also, by setting the story in a town where everything is changing, where most of the city is getting newer, but where she is the only one to refuse any changes outside her house and on her yard, it indicates her desire to remain the same, to keep her old life exactly the same. That is why the setting tends to prepare the reader to realize the link between the state of her house and the fact that peo ple are afraid of change. As the story goes on, Emilys character becomes more and more important for the reader to understand and to figure out the theme that people are afraid of change in their life. One of Emilys traits is that she is very dependant. This is early shown in the story when she cant accept her fathers death and kept his corpse for three days. This idea of dependence is reinforced when she refuses to be leave by her man friend , Homer. She decides to poison him and keep him close to her forever. That really puts in evidence this dependant personality a ...

Biography of Rafael Carrera - Rafael Carrera Profile

Biography of Rafael Carrera - Rafael Carrera Profile Guatemalas Catholic Strongman: Josà © Rafael Carrera y Turcios (1815-1865) was the first President of Guatemala, serving during the turbulent years of 1838 to 1865. Carrera was an illiterate pig farmer and bandit who rose to the presidency, where he proved himself a Catholic zealot and iron-fisted tyrant. He frequently meddled in the politics of neighboring countries, bringing war and misery to most of Central America. He also stabilized the nation and is today considered the founder of the Republic of Guatemala. The Union Falls Apart: Central America achieved its independence from Spain on September 15, 1821 without a fight: Spanish forces were more desperately needed elsewhere. Central America briefly joined with Mexico under Agustà ­n Iturbide, but when Iturbide fell in 1823 they abandoned Mexico. Leaders (mostly in Guatemala) then attempted to create and rule a republic they named the United Provinces of Central America (UPCA). Infighting between liberals (who wanted the Catholic Church out of politics) and conservatives (who wanted it to play a role) got the best of the young republic, and by 1837 it was falling apart. Death of the Republic: The UPCA (also known as the Federal Republic of Central America) was ruled from 1830 by Honduran Francisco Morazn, a liberal. His administration outlawed religious orders and ended state connections with the church: this enraged the conservatives, many of whom were wealthy landowners. The republic was mostly ruled by wealthy creoles: most Central Americans were poor Indians who did not care much for politics. In 1838, however, mixed-blooded Rafael Carrera appeared on the scene, leading a small army of poorly armed Indians in a march on Guatemala City to remove Morazn. Rafael Carrera: Carrera’s exact date of birth is unknown, but he was in his early to mid-twenties in 1837 when he first appeared on the scene. An illiterate pig farmer and fervent Catholic, he despised the liberal Morazn government. He took up arms and persuaded his neighbors to join him: he would later tell a visiting writer that he had started out with thirteen men who had to use cigars to fire their muskets. In retaliation, government forces burned down his house and (allegedly) raped and killed his wife. Carrera kept fighting, drawing more and more to his side. The Guatemalan Indians supported him, seeing him as a savior. Uncontrollable: By 1837 the situation had spiraled out of control. Morazn was fighting two fronts: against Carrera in Guatemala and against a union of conservative governments in Nicaragua, Honduras and Costa Rica elsewhere in Central America. For a while he was able to hold them off, but when his two opponents joined forces he was doomed. By 1838 the Republic had crumbled and by 1840 the last of the forces loyal to Morazn were defeated. The republic sundered, the nations of Central America went down their own paths. Carrera set himself up as president of Guatemala with the support of the Creole landowners. Conservative Presidency: Carrera was a fervent Catholic and ruled accordingly, much like Ecuador’s Gabriel Garcà ­a Moreno. He repealed all of Morazn’s anti-clerical legislation, invited the religious orders back, put priests in charge of education and even signed a concordat with the Vatican in 1852, making Guatemala the first breakaway republic in Spanish America to have official diplomatic ties to Rome. The wealthy Creole landowners supported him because he protected their properties, was friendly to the church and controlled the Indian masses. International Policies: Guatemala was the most populous of the Central American Republics, and therefore the strongest and wealthiest. Carrera often meddled in the internal politics of his neighbors, especially when they tried to elect liberal leaders. In Honduras, he installed and supported the conservative regimes of General Francisco Ferrara(1839-1847) and Santos Guardiolo (1856-1862), and in El Salvador he was a huge supporter of Francisco Malespà ­n (1840-1846). In 1863 he invaded El Salvador, which had dared to elect liberal General Gerardo Barrios. Legacy: Rafael Carrera was the greatest of the republican era caudillos, or strongmen. He was rewarded for his staunch conservatism: the Pope awarded him the Order of St. Gregory in 1854, and in 1866 (a year after his death) his face was put on coins with the title: â€Å"Founder of the Republic of Guatemala.† Carrera had a mixed record as President. His greatest achievement was stabilizing the country for decades at a time when chaos and mayhem were the norm in the nations surrounding his. Education improved under the religious orders, roads were built, the national debt was reduced and corruption was (surprisingly) kept to a minimum. Still, like most republican-era dictators, he was a tyrant and despot, who ruled mainly by decree. Freedoms were unknown. Although it is true that Guatemala was stable under his rule, it is also true that he postponed the inevitable growing pains of a young nation and did not allow Guatemala to learn to rule itself. Sources: Herring, Hubert. A History of Latin America From the Beginnings to the Present. New York: Alfred A. Knopf, 1962. Foster, Lynn V. New York: Checkmark Books, 2007.

Business Management and Organizational Behavior Assignment

Business Management and Organizational Behavior - Assignment Example The factors that Jasper Hennings need to think about while settling on his course of action are culture of the business, values and beliefs which are being followed, management and employee aspects of the organization. Jasper Hennings also needs to consider the mental status of the employees while committing the offense. He requires holding up a session with the guilty employee, talking about the issues and the motive behind the actions. Jasper Hennings needs to judge all of his employees similarly and biasness should be strictly avoided in the prevailing scenario while judging and making a decision about the course of action with Henry Darger (Richard, L. D. & Marcic, D., â€Å"Understanding Management†). In the Rio Grande Supply Company, the expressed cultural values and beliefs include honesty, integrity and a reverence for every individual employee. In addition to the expressed culture values and beliefs, other subconscious values and beliefs include interest, motivation, trust and the adopted norms. In Rio Grande Supply Company, conflicting norms and values are present. Henry Darger, the chief of operations, has been found to be guilty as he violated company’s internet policy and used internet to surf certain unauthorized sites. The policy clearly stated that none of the employees are allowed to use the Rio Grange’s computers for everything except the business related purposes. Beside this, Henry Darger is being hypocritical towards an employee as he fired the lady employee for her offense. However, he himself is identified to be violating the company’s policy and it raised conflict between the norms and the ethical values of working culture, as watching adul t pornography related sites in working hours at office is strictly offensive. And, any failure to follow the rules and policy would hamper the image of the company. Henry Darger being one of the administrative members should

Monopoly Market Model Research Paper Example | Topics and Well Written Essays - 500 words

Monopoly Market Model - Research Paper Example However, the legal regulation of monopolies can create conflict with innovation and intellectual property protection and Jones and Sufrin highlight the changes in the telecommunications sector and the multimedia market as a prime example of this and they comment that this market comprises part of a â€Å"new economy†, which: â€Å"Now encompasses high technology industries.... However, the inherent nature of these new market spaces is the rapid pace of technological change, the creation and exploitation of intellectual property rights, the need for complementary products to work together, and a high degree of technical complexity† (Jones and Sufrin 55). This conflict between innovation and the regulation on market monopolies is evident by the high profile litigation involving Microsoft, which has been in troubled in the US under the Sherman Act. Additionally, Microsoft was found to be in breach of antitrust laws and subjected to the highest fine imposed by the EU competition regulatory authorities for abuse of dominant position. The background to the EU case against Microsoft was triggered by an initial complaint by Novell in 1993 in respect of Microsoft’s licensing requirements. Novell argued that Microsoft’s licensing practices regarding tying and bundling were anti-competitive in preventing competitor access to the market. Furthermore, Novell argued that the licensing practices and royalty requirements resulted in a royalty payment for every computer that was sold by a Microsoft operating system supplier, irrespective of whether the computer included the Windows operating system. Microsoft negotiated a settlement in 1994, which led to a change in some licensing practices. However, in 1998 the spotlight was back on Microsoft again as Sun Microsystems complained about Microsoft’s restricted disclosure in respect of the Windows NT interfaces. This triggered