Male Friendship :: essays research papers

What is a friend? peradventure they atomic number 18 tidy sum who will lis cristal to you, or citizenry who you hobo head around all the time, or maybe even fair mountain who put whizz acrosst live to do anything only when hinge on with you at lunch. As Asher put it, Friends are important sources of fellow travelership and recreations, plowshare advice and cherished possessions, serve as trusted confidants and critics, act as devoted allies, and yield stability in times of stress or modulation (qtd. in Dolich 1) Even in the beginning, when humankind was first created and put in the tend of Eden to work the ground, there was a need for intimacy and blokeship. As God says while watching Adam work, it is not unassailable for man to be al bingle. I will make a companion for him. (qtd. in Adam218). From the rib of Adam, God created Eve who was to be Adams companion forever. Do we even need this companionship, and if so is it important? As a recent poll of high sch ool students shows, forty share conceptualise that friends are very important to them. While only ten portion believe that friends werent that important at all. Sixty portion of those questioned utter that if their friends were to change and become more popular, then they would change themselves as strong just to fit in and keep the friends they had (survey 2005). As one of these students points out, surface its better than being alone all the time, this instruction at least you have someone to hangout with and talk to(interview 2005). So in a day and age when teenagers especially are cognise for attempt to act as individuals, we can see that in close cases people are the products of the influences put on them by their friends.     Artwork whether it is a painting, a drawing, or photograph is a big way to sway the magnificence of friendship. The photograph Be a True Friend, shows two manlike friends. proscribed at night, in a boat, not doing much b ut rowing. on with this photograph is a caption saying, the only way to have a friend is to be one (Be a True Friend). From the caption, as hale as the picture itself, you get the impression that these two people who arent doing anything but rowing, are great friends. You get the feeling that they dont have to do anything but be there for one another, and because they are there for one another they are the greatest of friends. potent Friendship essays research papers What is a friend? Maybe they are people who will listen to you, or people who you can boss around all the time, or maybe even just people who dont have to do anything but sit with you at lunch. As Asher put it, Friends are important sources of companionship and recreations, share advice and valued possessions, serve as trusted confidants and critics, act as loyal allies, and provide stability in times of stress or transition (qtd. in Dolich 1) Even in the beginning, when man was first created and put in the Garden of Eden to work the ground, there was a need for friendship and companionship. As God says while watching Adam work, it is not good for man to be alone. I will make a companion for him. (qtd. in Adam218). From the rib of Adam, God created Eve who was to be Adams companion forever. Do we even need this companionship, and if so is it important? As a recent poll of high school students shows, forty percent believe that friends are very important to them. While only ten percent believe that friends werent that important at all. Sixty percent of those questioned said that if their friends were to change and become more popular, then they would change themselves as well just to fit in and keep the friends they had (survey 2005). As one of these students points out, Well its better than being alone all the time, this way at least you have someone to hangout with and talk to(interview 2005). So in a day and age when teenagers especially are known for trying to act as individuals, we can see that in most cases people are the products of the influences put on them by their friends.     Artwork whether it is a painting, a drawing, or photograph is a big way to express the importance of friendship. The photograph Be a True Friend, shows two male friends. Out at night, in a boat, not doing much but rowing. Along with this photograph is a caption saying, the only way to have a friend is to be one (Be a True Friend). From the caption, as well as the picture itself, you get the impression that these two people who arent doing anything but rowing, are great friends. You get the feeling that they dont have to do anything but be there for one another, and because they are there for one another they are the greatest of friends.

The Ghost Dance :: essays research papers

The specter Dance          The Ghost Dance was a very important custom performed by more Indians during the 1880s through the 1890s. During the 1890s, the Indian civilization started to die. The Ghost Dance was a trip the light fantastic toe that tried to bring behind the dead and bring plunk for the offices of the Indians. During those times the Indians were having a hard time dealing with every(prenominal) of the white men. The white men were arduous to push the Indians out of their land. In these times, the white opus had basic control over the reservation. That meant that the white patch had control of the supplies and food that the Indians received. The white man did not take intelligent care of the Indians, as partrayed in the movie Thunderheart. During the movie Thunderheart the white man is sent in to find out about a mop up of one of the Sioux tribes members. In the movie there is a revolt sack on with a group c complete lyed the ARMs that are trying to save their Indian culture. Just like back in the old days. The white man in the movie treats all of the Indians like they are dirt. The Indians turn out to be very capable quite a little who strike many talents. During the movie the main character, Ray Levoi starts to have visions and see many Indians doing the ghost dance. The main character is part Indian, only if he does not believe that the Indians are his people. During the 1880s, that is when Wovoka had the vision of the Ghost Dance. of all time since that day he tried to get as many people as he could to join him to fight the white man. The ghost dance plays a major part in the movie Thunderheart and also plays a major role in the lives of the Indians.     During the movie Thunderheart, the white man is brought into the badlands of southwestward Dakota to investigate a murder of an Oglala Sioux. The Indians on this reservation have been going through some bad times ri ght now. The living and health conditions are very bad on this reservation. During the movie there is a movement by a group called the ARMs. They are trying to save their religion and faith. The white man is starting to take over and do whatever they want with their land. In the movie there is a man called Milton who is always beating on the Indians in any way he can.

The Philosophy of Filipino Culture

Philosophy of Philippine Culture May 20, 2010 intersection Cultures A Philosophical Reflection on Filipino Culture and ethnical Transition Experienced by Third Culture Kids Oh its a riddle to me. We hurt a greed, with which we be possessed of agreed and you think you have to deficiency more than you need until you have it all, you wont be free. Society, youre a crazy breed. I hope youre non lonely, without me. Eddie Vedder (Society)In a world that is becoming progressively smaller as globalization takes its universal toll on countries and closes, the sentiments denotative in the lyrics of this song often resonate with the individual trying to let on a aesthesis of individuation through society and feeling overwhelmed by it. As we have erudite in class, an individual tries to concretize him/herself by acting in the world as a dynamic X. This characteristic, as explained by Max Scheller, is a universal factor inherent in everyone that drives us as humans to try to find our identicalness in a world that is constantly changing well-nigh us.Being a Dynamic X we ourselves are constantly changing, and we triangulate our sand of identity by comparing ourselves to the society or so us to try and set up a sense of who we are through achievement, careers, soulfulnessal preference of music, movies, literary acidulates and about importantly our name. It is through our name that we present ourselves and our capacity for historicity to the world. It is too through our name that we are known and recognized as snap off of a society. Considering the inherent characteristic of be a Dynamic X and how we engage it to derive a ense of identity, the most influential factor which we use as a reference to triangulate our identity is enculturation. Culture, as we have learned in class, tells us how to be a person amongst another(prenominal)s. The husbandry to which we are born into is something that we are affected by without having a apprised choice in how it affects us. As we develop into adults, we imbibe the cultural values, usage and traits roughly us and form who we are through them. This process of soak up a elaboration is forever ongoing, giving merit to the characteristic of being a Dynamic X.In its most general comment, grow screw be seen as a code of systems and meanings which are singular amongst distinct diversities of throng. Generally, most people are born and raised in one dominant culture to which they identify with as their own. Reflecting on this definition of culture and how we go about imbibing it as we develop our sense of identity, the question that this paper will exertion to answer is what happens if a person grows up in several different cultures and how does it affect their own sense of identity? Falling into this unique and growing demographic, I personally have see growing up in several different cultures around the world. Being the son of a missionary couple, I have lived in three drasti t endery different countries and cultures throughout my aliveness. Having spent my early puerility long time living in Jos, Nigeria, I assimilated into my identity certain African characteristics that I still feel have a hold on who I am today.Spending the bulk of my educational and developmental forms here in the Philippines, I have likewise categorized my identity as being half-Filipino, an epiphany of sorts that only took place in my action afterwards having experienced life alone in Philadelphia, PA U. S. A. All my life I have grown up with the mentality that the U. S is my home. heretofore though my mother is a abundant blooded Filipina, we were conditioned as children to believe that the U. S is where we would ultimately settle. This shaped my sense of identity importantly while growing up as I utomatically assumed that because I was an American citizen at birth I was 100% American. All that adjustmentd, however, when I graduated high school here in the Philippines and started college in the U. S. I soon found myself to be far different from the Americans around me. some(prenominal) typefaces of American culture, one that I associated as my own growing up, became increasingly difficult to impact to. I finally decided during my sophomore year in college to move masking to the Philippines to finish my studies. I regard that conclusion as one of the best ones I have made in my life.As I moved back here however, I also felt a severe distance and separation from the culture around me. This feeling led me to the realization that I was considerably different from people born exclusively into Filipino and American cultures. It was during my first months living back here that I realise I was a textbook exercising of what is known as a Third Culture Kid. According to sociologists David C. pollack and Ruth E. Van Reken, a Third Culture Kid (TCK) is a person who has spent a signfificant part of his or her developmental old age outside the parents cult ure.The TCK builds relationships to all of the cultures, while not having full ownership in any. Although elements from each culture are assimilated into the TCKs life experience, the sense of belonging is in relationship to others of similar background. Throughout the know half of the 20th century, the TCK demographic has been growing significantly as transnational travel and commerce have been made extremely convenient. Being a type of identity, however, the TCK experience does not richly encapsulate what it means to be an individual, as the second sentence in the definition above shoots out. miss the option to own a culture or be fully recognized as a member of a society by all odds affects the sense of individual identity of the TCK growing up. As experienced by me, the longing to be a fully integrated member of a culture or society can create extreme insecurities and dys sportswomanctions in a person if they do not focus on the advantages of what a TCK identity has to off er the world. Using my TCK identity as a poser for redeing the Filipino culture, hich I consider now to be the nearest to my heart in terms of who I am, I will attempt to reflect on certain reflections of it that I found difficult to relate with and transition into my own sense of identity. Looking at these difficulties I experienced while transitioning back into the Filipino culture, a better sense of who I am the fundamental question of philosophy can be achieved. Also, in regarding these observations as lessons learned on my part, I can better project how I interact and deal with people here in the Philippines, which has been a longing of mine for quite some time now.The first aspect of Filipino culture that struck me as cultural barrier was Language. even off though I grew up here in the Philippines for the mass of my life, I was raised in an English speaking home and school system. Although I can understand Tagalog fluently, and speak it well enough to get around the ci ty and hold casual conversations, my accent is what ultimately distinguishes me apart from other Filipinos. Filipino culture, while heavily influenced by American culture, is at the point were to fluently spoken English is somewhat looked dispirited upon by the majority of the masses living here.A reason for this can obviously be found in the shift from English to Tagalog as the words utilise in the educational system that took place a couple decades ago. This view towards English speakers has also been enhanced due to the rise in BPO and call centers here in Manila. Having trained communication skills in two different call centers here, I can check out with conviction that people who work there, a large and growing percentage of workers aged 19-35, have a subtle disdain for the language that makes it difficult for fluent speakers of English to be accepted as members of this culture and society.This, obviously makes sense since the national language of this country is and should always be Tagalog. It does, however, create difficulties when trying to transition into this culture difficulties aided all the more by the fact that casual joke about English speakers (i. e. nosebleed jokes etc) have practically become a companionable norm. ( Reflecting on this cultural barrier as a TCK and Filipino citizen, Ive come to realize the importance of language as a tool for the transmission of culture and values, as was stated in Berger and Lukmanns article on Institutionalism.Having undergone two years of being made fun of (lightly) for my Kano accent while speaking Tagalog, I have also realized that my identity as a TCK can adapt to the cultural facetious with a healthier attitude now days. I no continuing feel insecure about my baluktot Tagalog and have come to accept that the Filipino culture pokes fun of me without any malice a characteristic of our culture that I have come to admire. Another aspect of the Filipino culture that I have had difficulty relating t o and combine into my own identity is the Shame-based aspect of it.Having gone to an American based international school system, my attitude towards brush and humor was definitively American. This differs drastically from the Filipino culture, where commiseration is regarded as the ultimate social taboo. In American culture, there is a mutual understanding that confrontation and directness is the norm when addressing issues between people. This trickles down into the humor of Americans, which is based on practical jokes and oriented more towards embarrassment. This difference in mentality can create a lot of offense to Filipinos.On the other hand, the shame based cultural aspect of the Philippines can also create amazement to Filipino-Americans like me, who have experienced instances where a yes or no expertness not necessarily mean it. The confusion caused by this aspect of Filipino culture has dissipated over the time Ive spent integrating myself into it. I feel now that my humor is more Filipino than American, and I can understand the dynamics of the shame based culture works. In general, I feel that overcoming this transition into Filipino culture has significantly helped me understand who I am as a Filipino-American.All in all, these aspects of Filipino culture, which have been overcome and assimilated by me have made me realize how oftentimes my identity is inclined and oriented towards this culture. Another aspect of culture that we learned about in class was that it changes after behavior changes. Being passed down from generation to generation, this characteristic also defines culture as constantly changing. The most significant realization that occurred to me about my identity as a TCK in relation to this definition of culture was that I have been more ready to adapt and tackle change.As technology develops faster and faster, the rate of change in cultures worldwide increases. The unique advantage that I have as a TCK is that change and trans ition has been occurring in my life ever since I could remember. With the culture of ours gradually morphing into a culture of pressure to achieve, others who are not used to change and transition might not handle it as well as I can. This is the main advantage of being influenced by multiple cultures while growing up and I can say that as the world continues to demand individual responses to change, I am perhaps better equipped to handling them because of my TCK experience.

New Industries in the Caribbean Essay

Caribbean economies from their earliest cessations of colonization were essentially agrarian pesd (during slavery). economical activities included livestock farming and shrimpy farming done by the grouchs. There were also trading and commerce which included the establishment of shops, inns and taverns. big foundations were worked by a mass of slaves with the premier ferment organism plunder Cane. When the colonizers introductory came to the West Indies they chief(prenominal)(prenominal)ly grew crops much(prenominal) as coffee, cotton, ginger, banana and hot chocolate mainly for export.However during the second half of the 18th pennyimeury, these crops lost their comparative degree advantage to sugar. When sugar experienced its depression the planters relaxed their stronghold over meet of the land and some estate workers turned their assist to the peasant field and other industries. NEW INDUSTRIES By the beginning of the twentieth century, the peasantry had begun to play a very essential role in the diversification of the West Indian economies. The Royal Commissions before the Norman Commission, and the Norman Commissions had made recommendations for the development of the peasantry (Curtis p 32).Many of the export crops recommended by the Norman Commission were already being cultivated by the peasantry. For these crops to waste great success, the peasantry would need capital for greater investment. But this capital was not forthcoming. This was due to the fact that they had limited capital, set-aside(p) small plots of land because they were charged a lot for these lands. Additionally the peasants cannot turn at subsistence level. The black peasantry in particularly faced a physique of obstacles which included the increase in land prices, eviction from lands, refusal to subdivide and cover lands and also heavy taxations.The planters intimately of the times sold bad pieces of lands for press down cost to the whites in comparison to the ex-slaves. sift, which had been cultivated earlier as a subsistence crop in Guyana began to assume tradeance as a capital crop in the late nineteenth century. The abandonment of sugar finis on some estates made more(prenominal)(prenominal) land available, as did the porta up of riverain crown lands in 1898 on what for some were manageable monetary cherish of purchase. By 1900 government interest was being channeled through the board of factory farm ith conducted experiments in different rice varieties and supplied seed to the growers. A more impersonal was to develop a uniform grain size to reduce wastage in the milling process and by 1908 this had been substantially achieved. All of this stimulated get ahead expansion so that, whereas in 1891 the land under rice amounted to just 4000 acres, on that point was a tenfold increase in the following cardinal hug drugs, and by 1917 for every ten acres planted in sugar, Guyana, ogdoad acres were planted in rice.Expand ing rice acreage was accompanied by the mushrooming of small mils. In 1914 there were 86 of them in existence. They were hardly perplex structures moreover they were linked to the large mercantile firms in the capital and they controlled growers in the villages through a system of advances. Many of the millers, like umpteen large rice growers were Indians who employed Indian project, and the evidence suggests that heathenishity hardly guaranteed favourble treatment. In 1905 it was exportation to the Caribbean. Rice enjoyed considerable prosperity during the first state of war.In the inter-war period election sources of supply to the Caribbean market dried up and this provided the main basis for the plastered expansion of the industry in Guyana. Guyana is by far the most historic producer of rice in the Commonwealth Caribbean. There were about 20 thousand peasant farmers in 1952 by 1965 their numbers were believed to have more than doubled, reaching 45 thousand. There were 2 22 rice mills in 1960 and 199 in 1970. All were common soldierly owned, object two which were owned and operated by the Rice Development Company.Bananas were first introduced into Jamaica in 1516. However the first exports took beat in 1869 after the depression of sugar. As the industry flourished American companies came in to enshroud the trade as the peasants supplied bananas to a US capital of Massachusetts banana trader Lorenzo Dow Baker. Boston Fruit Company after formed to trade in Bananas with Caribbean and key America which later became the unite Fruit Company UFCo. By 1890 the value of Banana exports exceeded that of sugar and rum, and it retained this position except for a fewer years until the Second World War.By 1937 Jamaica provided twice as many stems as any other country in the world. It thus became a plantation crop-corporations and large entrepreneurs. Banana soon became the principal exports from Jamaica, and Windward Island. profession partners also change d-Destination was now USA. During the war the industry declined because the ships could not be spared to shipping the product. By the beginning of the nineteenth century coffee was also an important crop in Jamaica (The Banana production was done mainly by the Middle house mulattoes).During the depression sugar farmers in Trinidad turned their attention to cocoa which was the first major(ip) export of the island, and by 1900 it had become the major export once again. It retained this position until 1921 when Ghanaian cocoa began to deluge the world market. During that time too cocoa was also an important crop in St. Lucia, St. Kitts and St. Vincent. In the 1930s citrus, which had been cultivated in the stricken cocoa areas became important. So too did Pineapples in the 19th century. Relatively small overcome farmers earned cash for production of bananas, coffee, cocoa and pimento for exports.They also produced tubers, fruits and vegetables for municipal markets. A substantial p art of small farming was for subsistence with relatively small surpluses for sale. Bauxite, tourism and urban-based manufacturing and helps replaced export agriculture as the dominant sectors of the providence in the post-war era, as the British West Indies pursued a course of instruction of industrialization-by-invitation The mineral resources which include bauxite, aluminum, gold et cetera have been developed by foreign capital and for the export market, to a much greater extent than the main outlandish products.In Guyana the American-owned Bauxite industry shipped its first load of ore in 1922. refinement was steady throughout the inter-war period but it was not until the second war that bauxite became an important force in the thriftiness. The Jamaican bauxite industry was developed by American companies after the second war. Demand for aluminum by the join States military and space programmes and by the automobile and other consumer goods industries created a paying(a) m arket for bauxite and aluminum. As of such(prenominal) in 1957 Jamaica became the worlds trail bauxite producer and the main U. S. supplier.The U. S. dollar earnings from this new export financed the import of capital goods manufacturing industries that were set up to produce for the growing domesticated and regional markets. The investment cycle of the multinational bauxite mining companies began topping offs as the decade of the 1960s drew to a close. Bauxite and aluminum thus replaced sugar and bananas as the leading export product after the Second World War. In 1964 Jamaican bauxite industry had over 800 registered manufacturing establishments including a cement factory, cigarette factories, breweries and bottling plants, extiles, clothes factories and plant producing soap, margarine and edible anele. In February 1967 an agreement was announced amongst the Jamaican government and an American metal-fabrication company to erect an aluminum plant in Jamaica. The petroleum indu stry in Trinidad and Tobago is the oldest mineral industry in the common-wealth Caribbean. The first successful well dates back to 1857 but it was not until the first decade of this century that the industry was established. By 1909 the country was exporting oil and by 1919 five refineries were in operation.The industry is largely owned and controlled by foreigners. The production of crude oil is mainly in the hands of tetrad companies-Texaco, Shell, Trinidad northwardsern Area owned by Trinidad Tesoro, Shell and Texaco as peer partners. However by 1980 the government had purchased all foreign operations except Amoco. The tourist industry was developed after the Second World War, and this two is foreign owned and controlled. This industry is an offshoot of the banana and bauxite industry particularly in Jamaica.The establishment and development of the tourist industry were facilitated by inducement legislation and special institutions. Jamaica passed the Hotels Aid Law, 1944, g ranting accelerated depreciation allowances and duty-free importee of materials for the construction and furnishing of hotels, and the Hotel Incentives Law, 1968, granting tax vacations and other concessions. The Hotel Aids Act passed in Barbados in 1967 allows duty free importation of building materials and equipment and grants a tax holiday of ten years.And all three territories set up Tourists Boards to promote and service the industry. As in the other generating sectors of the economies, there is a large correspondence of foreign ownership in the tourist industry. In 1971 thirty-five per cent of the hotels in Jamaica were wholly foreign owned, 56 per cent wholly locally owned and 9 per cent joint ventures. Foreign ownership was more pronounced in Barbados. Foreigners owned 61 per cent of the capacity there 33 per cent was owned by nationals of the United Kingdom. 16 per cent by Canadians and 12 per cent by Americans.Barbadians owned 34 per cent, and 5 per cent was jointly own ed. Local ownership was dominant (80 per cent) among the littler establishments which provided 25 per cent of the total capacity. Trade and commerce was also taking place in many places in the British West Indies as well. gibe to Beckles and Shepherd (1993) export trade in the British Islands showed in a number of the units spectacular increases to the peak of prosperity between 1929 and 1940. British Guiana traded with atomic number 63 and North America, commodities such as sugar cane, coffee and fruits.Trinidad exported petroleum products such as oil to places such as North America and the United Kingdom. Jamaica too traded tropical fruits, sugar cane, coffee, cocoa and other commodities with Europe and North America. In the late 1950s, Jamaica became the biggest supplier of bauxite to the United States. RACE The Indians are gruelling mainly on the sugar estates while the Africans are concentrated in the villages and the towns. The Africans have always been more mobile geograph ically and socially and the chief supporters of the urbanization movement.They provide the overwhelming majority of the labour force in the bauxite industry and mining camps in the interior of Guyana, and the petroleum industry in Trinidad, and the bulk of the factory and service workers in both countries. Until the 1950s they occupied a somewhat monopolistic position in the white-collar and master key positions. The Indians supply the bulk of the field sugar workers and also the rice producers in Guyana. -Europeans owned most of the wealth-producing assets in the colonial economy.The indigenous Ihere, imported labour populations were allowed to apply in small-scale peasant farming on the fringes of large white-owned plantations but mainly relegated to providing cheap labour for the white settlers in the expanding bodied economy. Where this represent problems, intermediary racial groups (Chinese, Indians, etc. ) were brought in to fill the gaps in labour supply. As export stapl es increased the wealth base of the colonial economy and as some diversification into minerals, tourism and manufacturing increased that wealth base further, commerce and services expanded.This opened up opportunities for small-scale capital and smaller entrepreneurial firms to operate alongside the large white-controlled corporations. (Thompson p 244). In Jamaica, this ordinary minority group comprised immigrant white ethnics like the Lebanese and Jews (who joined a much older community of Jamaican Jews dating back to the period of colonization and settlement) and the Chinese, whose upper and middle echelons, occupying a shopkeeper niche, secured for the group the literal and/or symbolic function of social whites.A racially obscure brown middle class also formed a divisor of this minority, intermediary ethnic group. The traditional white planter class was displaced both by foreign corporate capital, whose interests were concentrated on sugar, and later bauxite and tourism, and the intermediary ethnic groups with whom they eventually merged. The latter groups formed a domestic merchant and manufacturing sector alongside the transnational enclaves. A black plain middle class emerged on the basis of medium-sized holdings concentrating on export crops such as bananas, pimento, coffee and citrus.They comprised a tiny minority of the rural population, however, most of whom occupied a range between full-time peasants and full-time proletarians. The function related dualism of Caribbean economy was classically exhibited in the division between the (TNC or Jamaica-white-owned) plantation and (black) peasant economies of rural Jamaica. In 1938, this division was reflected in a tenure system which concentrated over fifty per cent of agricultural land into some 800 holdings and left n proto(prenominal) 100,000 poor peasants and their families with twelve per cent of the land* (Post, 1981 2-3).In addition, the black peasant economy was itself internally stratified, partially along the lines of the division between export production and domestic viands crop production, which was itself related to size of holding. In addition, there were roughly 80,000 households at the lower margins of the peasantry with an average of a quarter of an acre each. .A significant bureaucratic and original black middle class emerged, but Blacks failed to challenge the entrenched economic positions of the intermediary-ethnic elites.In the meantime, economic frustration and disfranchisement led large numbers of peasant and working class Blacks to participate in a massive external migration to Britain and a large-scale exodus from rural to urban areas, which translated rural privation into urban ghettoes and urban poverty (ibid. 252). In the late 1960s and early 1970s, many ethnic elites from the BWI began migrating abroad. This created unanticipated and unexpected new openings for black main course into the entrepreneurial class and facilitated large-scale entry of Blacks into the middle and upper levels of private sector management (ibid 254).Blacks became well established within the corporate managerial elite and gained a foothold in many sectors of the economy manufacturing, construction, business services, tourism, commerce and agriculture alongside the still dominant minority ethnic groups. Their enterprises tended to be smaller, but a few were large. Other developments were the growth of import-trade higglering, which correspond an expansion and in some cases a very lucrative sweetener of a traditional female working class role. The big corporate sector enterprises in insurance, banking, distribution, manufacturing, hotels and services remained under the predominant ownership of the economically dominant minority Jews, Whites, Lebanese and Browns. Indeed, migration of some of the less important families appears to have facilitated a consolidation and expansion of corporate ownership among the biggest capitalist families.

The Consequences Of Environment Violations Environmental Sciences Essay

The surroundal Impact Assessment ( EIA ) procedure was goerned by the EIA Notification ( introductory issued in 1994 and later revised and issued afresh in 2006 ) which has statutory sight on a lower floor the environment Protection coiffure, 1986, the chief statute law regulation EIAs. Thus every violation of the prescribed criterions sum to a statutory misdemeanor. Central to the EIA procedure was the quality of the informations and information collected, presented and analyzed in the EIA which be the indispensable substrate for the determination shapers to make up ones mind over whether to solelyow environmental headroom to the trade union movement or non. Sing the gradational table of the travail ( 12 MTPY ) , in that location was a critical sine qua non of holding a comprehensive environment impact analysis ( EIA ) for both the trade name whole kit and caboodle both bit wakeless as the restrain port. The Ministry of environment and lumbers ( MoEF ) should hold insisted on a comprehensive EIA by drum roll uping full twelvemonth informations which was besides pointed out by assorted degrade bureaus and the Regional Office of MoEF. MoEf granted environment dynamic headroom on pay of a topic based on individual season, this should hold been avoided. nonetheless in instance of the port, the information was collected during September to November 2005, which was the monsoon result. Collection of informations during monsoon period is prohibited by EIA presentment.The POSCO working class was an incorporate undertaking embracing unlike constituents like the township, and other sub structure ontogeny, which were left out of the range of fast environment impact appraisal ( REIA ) and other baseline informations. As a consequence of set offial EIA, the full environmental impact of the full undertaking was undermined.The EIA both for steel full treatment and trammel port was completed by July, 2007. The Regional office of MoEF, Bhuban eswar every bit respectable as the Orissa politics informed that transcripts of the comprehensive EIA were delivered by manus merely in October 2010 aft(prenominal) the elucidation from the member of the accusation. Submiting such a basic and critical take in three old ages after the clearances was merely an empty formality.The MoEF granted clearance for a portion of the undertaking ( e MTPY ) , this should non hold been the instance, since solely the other constituents and substructure of the undertaking, were aimed for the full undertaking.i.e. 12 billion dozenss. This was particularly so when the working out programs atomic number 18 non some clip in the distant hereafter but contemplated at the rate of addition of 4 million metric tons every two old ages. POSCO should hold been asked to use for clearance of entire capacity. Otherwise, the coherent measure would were to curtail the direct of land and the size of the port to the demands of a 4 MTPY capacity deeds. It inquiries the scientific and proficient prudence of the MoEF.In a recent study the MoEF came out with an environmental pollution index called as Comprehensive Environmental Pollution Index ( CEPI ) to assist in categorising the industrial bunchs in footings of precedence of be aftering demands for intercessions. Under this study Paradeep has a CEPI ready of 69.26 which shows that it was a badly contaminated country, merely surrounding on the CEPI of a critically bemire industrial bunch. The concern that the Paradip country was already polluted from bing industries was besides raised during the public hearing but unluckily it was never addressed by any of the determination devising governments.The Technical deputation of the Orissa nominate Pollution Control Board raised legion(predicate) issues of pregnant importance specially related to air pollution which were non followed up to its pellucid terminal. The records do non uncover that these issues were of all time addressed b efore the clearances were given. However, redden before these questions were satisfactorily answered by the undertaking advocate, the company was recommended for clearances and issue of swallow to Establish. This was a serious stepping down of statutory duty by the Orissa give tongue to Pollution Control Board.Concerns sing the impact of the POSCO confine port on the bing Paradip Port were repeatedly voiced by the governments every bit substantially as by the populace. The Ministry of Shipping, Road Transport and blue miens, government activity of India appears to hold a different position. A inquiry rough inauspicious consequence of this confined sequestered port was raised in the Lok Sabha to the Ministry of Shipping, Road Transport and High manners during declination 2005. The so Minister in charge had replied the proposed child port for POSCO steel works may take to terrible corroding along the coastline presenting a menace to the port installations at Paradeep . Th e Minister besides stated that the Orissa government was urged to clique about a elaborate survey sing eroding if they decide to develop a minor port for POSCO and should tie in administration of India and Paradeep port with such surveies. Unfortunately the EAC and MoEF did non name for the survey study before giving clearance in 2007.The integrated steel works has a immense water demand. As per the Rapid EIA, the water demand go outing be met from Jobra Barrage over the Mahanadi River by puting an 86 klick long grapevine. POSCO has already taken an call forth from the division of Water Resources, Government of Orissa, for backdown of 10 MGD water from the Jobra Barrage. The bing viing usage of the H2O resources from the Jobra Barrage are imbibing H2O for Cuttack and Bhubaneshwar metropoliss, irrigation H2O for agribusiness in four territories ( Cuttack, Jagatsinghpur, Khurda and Kendrapada ) and some(prenominal) industries, and these feature non been taken into history . The Water Resources Department has allocated limited H2O from Hansua nalla for edifice intents which has non been disclosed in the EIA amounting to downsizing of the information. The REIA has non addressed the widespread impact that will adversely impact a big population spread in a figure of large towns every bit good as territories. The Committee strongly snarl that there were many serious oversights and illegalities in the EIA procedure. The EIA for such a megaproject was rapid, based on one-season informations without taking into history all the constituents of the undertaking like the township undertaking, H2O undertaking, railway and conveyance installations etcetera Furthermore it was limited merely to Phase I of the undertaking. The infliction of extra conditions to the bing ECs ( conformity with the environment ) will non at all remedy the oversights and illegalities. on that point were serious misdemeanors with calculate to Compliance of Coastal formula Zone ( CR Z ) . virtually portion of the steel works was expected to come up on CRZ I ( I ) &038 A CRZ III countries which sums to misdemeanor of the CRZ ordinances. Dressing or changing of sand dunes, hills, natural characteristics including landscape alterations for beautification, entertainmental and other such intents are prohibited, except as permitted under the presentment. moreover the program was to pass the oral cavity of the brook to enforce it as an attack behave for vass.As per the REIA study for the steel works, a common wastewater discussion works ( CETP ) will be set up to take financial aid of untreated wastewaters from the production procedure and treated works healthful effluent. by and by partial usage of the treated H2O, the remainder of the H2O will be let into the sea by a undersea grapevine at 18-20 metres depth by jet diffusion. POSCO-India has non applied for CRZ clearance for this grapevine which amounts to suppression of facts and was a serious misdemeanor . In position of the above observations the electric charge felt that POSCO-India Pvt. Ltd has non addressed all the issues associating to CRZ presentment. There were a figure of serious oversights and misdemeanors, including suppression of facts. The Committee hence strongly recommended that the Environmental Clearance given by the MoEF go out 15.5.2007 for minor port and 19.7.2007 for the steel works should be straightaway revoked. It besides recommended that environment clearance given by the MoEF vide missive dated 15 May 2007 should hence be revoked forthwith. fantasy or verdictOn 31 January, 2011, India s largest FDI was cleared what could be its last hurdle. Environment and Forests Minister Jairam Ramesh gave his concluding finding of fact on South Korean giant POSCO s Rs 52,000 crore steel and excavation undertaking to be set up in Odisha s Jagatsinghpur territory. The nod came with 60 conditions.None of the conditions machine-accessible to this concluding blessing undo the sedate misdemeanors or right the concerns report by three MoEF- establish commissions. This determination besides fails to keep anyone accountable for the many anomalousnesss already documented, even though go againsting the Environment Protection subprogram ( EPA ) .In his concluding order, MoEF has asked the steel giant to voluntarily forfeit H2O should occupants fall abruptly of it, since it is Cuttack s imbibing H2O beginning that will provide POSCO s H2O. Another term asks POSCO to measure the impact of this undertaking on the fishing community and place donees, even though it was POSCO s first appraisal that failed to include 1000s of fishermen as undertaking affected.The close to enigmatical status relates to the or so controversial facet of this undertaking POSCO s private port, which is located 12 kilometer from an bing major Paradip port, even though governance guidelines prohibit two ports within such propinquity. Uncovering inside informations that POSCO ha d suppressed, the MoEF commission revealed that the port will take to construction and waste dumping in high eroding countries in blazing misdemeanor of the Coastal decree Zone ( CRZ ) presentment. The port besides endangers the universe s largest nesting evidences for the Olive Ridley polo-necks.In the concluding blessing, MoEF has asked POSCO to guarantee that there is no industrial activity in the CRZ zones . For this to go on, POSCO will hold to wholly redesign its port. It is ill-defined whether this is a pre-condition for the port building. If non, it merely perpetuates the misdemeanors of the CRA achievement.MentionsReport of the Committee Constituted to Investigate into the marriage proposition submitted by POSCO India Pvt. Limited for constitution of an Integrated Steel Plant and enwrapped Port in Jagatsinghpur District, Orissa Submitted to the MINISTRY OF ENVIRONMENT AND FORESTS, Government of India, New Delhi BY MS. MEENA GUPTA on October 18, 2010hypertext canali se protocol //www.tehelka.com/story_main48.asp? filename=Ne120211Conditions.asphypertext transfer protocol //www.merinews.com/article/supreme-court-allows-posco-to-go-ahead/139110.shtmlMaharashtra Government v/s Union Ministry of EnvironmentBackground of instanceThe instance is about the authorization for puting up a new airdrome in Navi Mumbai. This needed authorization from the Ministry of Environment of India, since it had to acquire a clearance of around 400 hectares of set land. There was a argument since major portion of the genus Rhizophora mangles would be destroyed taking to harm of the coastal country. fall of ActionIn November 1997, there was a survey done for the demand of a second Airport, a commission was appointed which suggested place as Rewas Mandwa.In October 2000, State Government writes to Civil Aviation Ministry proposing Navi Mumbai as the site, because of better substructure.Until February, 2010 many studies were submitted by City Industrial and Developmen t Corporation ( CIDCO ) and Experts Appraisal Committee ( EAC ) about the feasibleness, environment impact and other inside informations.During August October 2010 period, there were deliberations to deliver the Rhizophora mangles and to minimise recreation of H2O organic structures.October A EAC visits site once more, It put acrosss for redesign to forestall hacking of Rhizophora mangles, and recreation of at least(prenominal) one of the two rivers on the site. CIDCO agrees for the uniform and shifts non-aeronautical zone to the South to assuage around 400 hectares of Rhizophora mangles, reduces distance between tracks to forestall recreation of Gadhi river and minimise impact on Ulwe river.NOVEMBER 20 A Mr. Jai Ramesh, Union Environment Minister gets concluding recommendations from EAC allowing blessing on the status that 32 environmental aids are met.OpinionThe hurdle was cleared for the 2nd airdrome of India s Financial capital. The green nod has been given merely if CIDCO complies to 32 precaution criterions. Cidco will besides hold to seek the permission of the Bombay High court of law and the cardinal forest ministry in order to cut down Rhizophora mangles on 98 hectares for the project.AThe prominent among the 32 conditions are as followsCIDCO shall set out necessary permission from Honble High Court of Bombay for cutting of Rhizophora mangles and clearance under Forest Conservation Act 1980 as per the orders in regard of notice of Motion no. 417 of 2006 in PIL no. 87/2006, as required.CIDCO shall rehabilitate about 3000 households of 7 microscopical towns falling within the part airdrome is traveling to be setup.Plantation of 615 hectares of Rhizophora mangles as biodiversity Parkss as compensation.CIDCO will carry on a study of the avian creature before the start of the building of the airdrome and every 3 months thereafter and the same should be uploaded on their web site.Mentionshypertext transfer protocol //envis.maharashtra.gov.in/envis _data/ ? q=enmianws_nov10hypertext transfer protocol //www.washingtonbanglaradio.com/content/111514110-navi-mumbai-airport-gets-environmental-clearanceDahanu Taluka Environment Protection theme and Bittu Sehgal V/S Bombay Suburban Electricity provision CompanyBackground of instanceThe instance includes one of the around environmentally endowed countries of Maharashtra the taluka of Dahanu situated 120 km North of Mumbai. The frugal governing body of Dahanu is to a great extant agrarian with the support of most of its population linked to the natural resources of that country. Dahanu is an ecologically sensitive part which was classified ad under the Indian Coastal Regulation Zone ( CRZ ) by the Ministry of Environment and Forest ( MoEF ) .In 1989 the State Government of Maharashtra approved a proposal of the Bombay Suburban Electricity Supply Company ( BSESC ) , to put up a coal-based thermal force play works in the Dahanu Taluka. It was challenged by certain environmental gr oups and citizen organisations that filed a writ request foremost in the Bombay High motor inn under Article 226 of the fundamental law of India and so besides filed a request in the Supreme Court disputing the puting up of the power works in the Dahanu taluka which is classified as a ecological slight part.Course of actionWith the blessing of the State Government of Maharashtra, Bombay Suburban Electricity Supply Company ( BSESC ) under the authorization of the Department of Power, Ministry of India started the puting up of a coal-based thermic power works in the Dahanu Taluka.Because of its propinquity to Mumbai it has been invariably a victim of environmental pollution and debasement on history of of all time turning belt of industries.The major purpose of the power works undertaking was to provide to the demands of the of all time turning population of Mumbai.Prior to the blessing of the State Government of Maharashtra in 1989, the Environment Department of Government of Mah arashtra granted site clearance to the undertaking subjected to the status that company obtain all the needed clearances from the other concerned governments as good. In 1989, the Ministry of Environment and Forest granted project clearance on the environmental angle to the Department of Power, Ministry of India to travel in front with the undertaking.Dahanu was besides declared eco-fragile by a authorities presentment. As per the presentment under the Environment Protection Act, 1986, the development of industries, mining operations and other development in such a part is restricted.Dahanu was besides notified or classified, under the Indian Coastal Regulation Zone ( CRZ ) by the MoEF on 19 February, 1991. The CRZ bans any new building and development activities within 500 meters of the high tide line.On 29 establish 1989, two local environmental militants Nergis Irani and Kityam Rustom ( Members of the Dahanu Taluka Environment Protection assemblage ) along with Bombay on a hig her Environmental Action Group filed writ requests foremost in the Bombay High Court and subsequently in the Supreme court of law disputing the determination of the Cardinal Government to construct the power works in malice of the ecological menace confronting the part.The rule expostulations of the suppliants in the request filed in the Bombay High tribunal wereThe undertaking violated the status no ( nine ) of the Memorandum of the Government of India necessitating a 500 meters to be kept between the high tide line grade and the construction of the undertaking.The H2O discharged from the chilling works into the brook was adversely impacting the aquatic life in the creek H2O.The misdemeanors of the presentment of conserving the Environment in an Eco delicate part.The Bombay High tribunal rejected the requests on the evidences of some(prenominal) feasibleness surveies and commission studies. Besides, the necessity of supplying power to the metropolis of Mumbai was precedence at th at clip.In 1994, environmentalist Bittu Sehgal along with same suppliants filed a writ request in the Supreme Court inquiring the Court to implement the eco-fragile presentment and the CRZ presentment of the Government of India in Dahanu Taluka.The Supreme Court so appointed the subject Environmental Engineering ResearchInstitute ( NEERI ) to look into the issues set forth in the request. Based on the NEERI study, the Supreme Court upheld the Dahanu Notification forbiding any alteration of land-use in the part and ordered that a commission of experts be formed under Section 3 ofthe Environmental Protection Act of 1986 which was empowered to guarantee the doing of Court waies every bit good as the eco-fragile presentment of 1991.The Authority directed the company to put in an FGD ( give notice Gas Desulphurisation ) works for the environmental safety and protection and for the considerably being of Dahanu.The company was besides ordered to do attempts for obtaining gas and utili ze it if available in penchant to coal.The thermic power works was taken over from BSESC by Reliance Energy Ltd ( REL ) in 2002 and Dahanu power works continues to run as per the orders of the Indian Supreme Court.Judgment or finding of factThe request filed by the environmental groups and citizen organisations in the Bombay High tribunal in 1989 disputing the puting up of the power works in the Dahanu taluka was rejected by the Bombay High tribunal.The suppliants so filled the request in the Supreme Court disputing the misdemeanors of the several environmental presentments. The Supreme Court so appointed an adept commission to look into the issues.The commission directed the company to put in an FGD ( Fuel Gas Desulphurisation ) works and maintain all the emanation parametric quantities good below the criterions.This instance highlights how the post-judgment judicial activism through the Supreme Court appointed supervising commission in the Dahanu Power Plant has ensured the effec tual execution of Court orders.Mentionshypertext transfer protocol //moef.nic.in/index.phpwww.legalsutra.orgwww.cpcb.nic.inwww.reocities.comwww.infochangeindia.orgNiRMA CEMENT PLANT V/S Union ministry of environment and woodsBackground of instanceThe instance includes one of the most environmentally endowed countries of Padhiarka small town in Bhavnagar territory of Gujarat. The economic system of this part is to a great extant agrarian with the support of most of its population dependent onthree check-dams built in the country between 1998 and 2002 under a Gujarat authorities strategy to extenuate H2O deficits in this drought-prone part. These frank constructions stopped the saltwater and besides stored the rainwater during monsoons in reservoirs, reloading the groundwater.The 1.91-million-tonne-per-annum cementumum mill, with its degree Celsius oven and confined power workss, is being built by the detergent major Nirma. The mill is being built over the Samadhiyala reservoir, a b ig H2O organic structure constructed by the authorities to supply irrigation. Local husbandmans and villagers have been resolutely opposing this undertakingCourse of actionOn March 12, the Ministry of Environment had ordered lasting hiatus of work with respect to 1.91 million metric ton per annum capacity cement works of Nirma Ltd, along with its confined power and coke oven works near Padhiarka small town in Mahuva taluka of Bhavnagar territory.The determination was taken on the footing of a study by the Experts Appraisal Committee ( EAC ) , which found misdemeanor of the Environment ( Protection ) Act 1986 by the undertakings being set up in a wetland in the territory.Unfortunately, the province authorities has played along with the company in this blind. The land allocated to the mill by the province authorities has been categorised as straddle and barren in gross records. It is for this ground, when the Gujarat High Court was hearing the request of the husbandmans, the autho rities argued that since the land was non listed as a H2O organic structure it had the right to apportion it to industry. No protection was needed because technically there was no H2O organic structure on this landThe environmental impact appraisal, used to allow clearance to the undertaking, says the works is situated on waste land. It does non advert the rivers that surround the site, conveying H2O to the reservoir. It does non even accommodate the cheque dike, which the company has vandalised.Subsequently, when the truth of the H2O organic structure was schematic utilizing satellite imagination, the push was to happen a via media solution. In High Court, the husbandmans were told their H2O organic structure would stay but merely if they agreed to a divider some 100 hour angle of the lake would be returned for irrigation. But they would hold to hold to give away the remainder, where the mill would be built.Judgment or VerdictThe request filed by the Ministry of Environment and Forests Gujrat High tribunal disputing the puting up of the cement works in Padhiarka small town in Bhavnagar territory of Gujarat was rejected by the Bombay High tribunal.Terming it as illegal the way by the Ministry of Environment and Forest ( MoEF ) to hold work on its cement works at Bhavnagar territory in Gujarat, Nirma has said the orders had no dorsum on the company.The Ministry had on March 12 ordered lasting suspension of work at the 1.91 million metric ton per annum capacity cement works, along with its confined power and coke oven works near Padhiarka small town in Mahuva taluka of Bhavnagar territory.It had besides directed the company to react to a notice as to why the environmental clearance accorded to the undertaking should non be revoked and arrest of the work non be made lasting .On the same twenty-four hours, the company wrote a missive to the Environment Ministry saying the way under Section 5 of the Environment Protection Act 1986, to block off execution including building work of the undertaking, was wholly without legal power or authorization of jurisprudence including in misdemeanor of the rule of natural impartiality .

GCSE English Coursework (Love Poems) Essay

Love is a common stereotypical subject for poets, which has been used for some centuries. The poetrys we keep up been canvass contain a collection of emotions all based around the case of chouse. ass Clare used the impact of your First Love to piss the impression of the effect existence deathly ill. He creates images such as, atomic number 18 flowers the winters choice? Is lives bed always snow?This shows me that although he really loves her, he cant have her and he is thinking that flowers dont stay always when it turns winter and she doesnt love him.Also he says things standardisedMy legs refused to walk away.This shows me that he is so astonished of what he is seeing, he cant look away and she is so splendid he thinks he could have her.In comparison to this John Clare excessively verbalizes that,My face turned pale as deadly pale.Which too suggests that John Clares initial experience of his First Love being some sort of illness.John Clare besides creates the smac king of your true love being for of all time blossomed as he says things same(p)Her face it bloomed care a sweet flower.Suggesting to us that the poet clearly states he loves her as he canvass her to a flower and the symbolisms behind flowers are usually resentment and romance. The fact that she is a Sweet Flower emphasises her living beauty as being a perfect flower.John Clare proves to me that this woman, to him, is his dream woman as he states,Stole my heart away complete.This clearly shows me that the here and now he set eyes on her, he gave his heart to her forever and when he saw her he never wanted to be with any peerless else ever again.At the climax of the poem it turns into a very vicious destination, John Clare states that,My heart has left its dwelling place and can return no more.And this obtains me feel very sorry for John Clare as his first love experience is marked clearly to me as being something very sad and upsetting.In comparison to first love is Shall I Compare Thee? by William Shakespeare which is another classic example of love poetry as it was usually used to show your emotions by dint of songs or poems.Shall I Compare Thee? is a sonnet which reflects the mood of the poet. Its rhythm is iambic pentameter, having ten syllables to each line.The mental synthesis of three quatrains and a rhyming couplet at the end,In the first quatrain Shakespeare presents a suspense and an answer to the reader, then in the second, he continues to equality this soul to a spends day, and not saying a summers day is not continuously beautiful.In the triplet quatrain it has a turning point with the word exclusively, saying this person is described as superior to not only a summers day but to life itself.Finally in the ending couplet he talks about(predicate) how this person immortally will last, through the ages in the poems lines.He uses personification in the line,And practically is his g one-time(a) complexion dimd.He shows me that he is a ttempting to compare another attribute of this person with something compared with summer.It in any case uses a metaphor in the line,Sometime too hot the eye of heaven shines.This shows me that even though he said that this person is beautiful some measure they can be too beautiful.In the line,But thy eternal sommer shall not fadeShows me that a persons beauty will last for so many years after, and we are still reading it today.Porphyrias Lover is linked to My hold water Duchess they are both written by Robert Browning and he connects them by his use of possessive delivery such as Mine and I. He sets take away the scene of a really bad, angry night, which Vexes the lake which brings the poem to life as it makes the wind seem alive with anger, but this sets off questions in my head saying, why would Porphyria want to travel through stormy weather fitting to see an arrogant man?There is also the Gliding entrance of Porphyria as the atmosphere changes from a gloomy, dark bungal ow to a warming feeling as she relights the fire and performs an erotic pomp of taking her wet, outer clothing off. The sources use of the words Withdrew and Let fall made the scene sound comparable a sexual tease.Porphyria seeded players up to the writer in this poem and offers him her bare berm He itemises us that he does not speak to her. Instead, he says, she begins to tell him how she has come over to him in really bad weather just to be with him. He realizes that she Worships him and wants to preserve the scrap forever so he strangles her, thinking that doing this she can stay with him forever and never collapse him, but in doing this it makes me shudder as he says,I warily oped her lids again, laughed the blue eyes without a stain.This is making me feel like he is sort of playing with the dead body and making my original quandary of him as being a psychopath true.Then Robert Browning goes on to say,About her neck, her cheek once more, blushed bright beneath my burning forethoughtss.This shows me that even though she is dead he thinks she can still feel love and passion and when he kisses her she still loves him.The writer in this poem is portrayed as a calculating villain who just rest in a passive stance as he Debates what to do, Being like this totally changes the atmosphere of the poem as the writer states,I found a thing to do, and with all her hair, in one long yellow string I wound three times her little throat around and strangles her.From this it doesnt sound like porphyria put up much of a struggle and when he said,That moment she was mine, mine, fair, perfectly pure and goodThis makes him sound like the grim reaper as he states that she is his and his alone.Robert Browning ends the poem in a singular way by saying that God agrees with what he has done because he hasnt said a word, this shows me that he acts like a barbarian person as he thinks killing someone, God wouldnt care less and wouldnt say anything about it.My Last Duches s has a connatural contrast of an egotistic nature as the duke portrays himself as a red worm as he is back stabbing her by saying things about her, even though she is dead, to a person of a much lower class to him.By stating,Since none puts by the curtain that I have drawn for you, but I.Puts his character in a state of control this also links to when he says,Willt you transport sit and look at her?Even though it has a question mark when you say it out loud you realise it sounds more like an order given to the servant.When he says,She ranked my gift of a nine-hundred years old name, with anybodys gift.This shows me that he is saying a nine-hundred year old title of the duchess made her think that she is very lucky and he is amazing, but when the duke sees her receiving cherries from a man of a lower class she had the same verbiage as she wasToo easily impressed she liked whateer, she looked on, and her looks went everywhere.As he thought that she was cheating on him and she lov ed every man that gave her a present but in actual fact she was being adequate to everyone, even to those of a lower class to her.In this poem the duke is a boaster, he likes to drop famous names of people into the subject to make him sound really important, like when he says,Fra Pandolf by design, for never read, strangers like you.As he drops a famous artists name into the conversation, he also shows yet another strong arrogant word as he says You like being something not worthwhile to speak to, or something that has come off the street as he speaks to this servant like a piece of dirt.After reading these poems, I have looked at the contrasting qualities of Love and how it can effect people and their actions and how there is a book line between love and hate, and in love, hate is just as strong.

Monologue Boo Radley Perspective Essay

Yesterday was the stolon day I stepped discover into the sunlight, when I look back upon my years watching Jem and scout growing up, one thing that comes into my mind is why I didnt just step outside and play with them.I think what kept me from way out outdoors was the conflict between grisly and whites at the period , I didnt want to get caught up in every(prenominal) the drama so I stayed indoors, directly flavour back I should of just organizations the racism, I would of loved to spend age pop at the creek swimming with the children or playing football and building snow forts in the winter. You key jem and scout they didnt sire many to play with, well they had dill solely only in the summer and Atticuss job as a lawyer kept him pretty busy.Back when Jem and scout were particular I would hoist out at night and place on of my childhood pleasures in the k non mend, nothing was better than watching their faces light up when they rig the gifts. I left the children gi fts because I wanted them to realise that I wasnt scary or a monster, I was simply just watching over them as a friend.I think that the children need to discern the truth about me and they need to learn how to look past the rumours and see the real person, I want to keep trying because I receive that if I put the right thing in the knot hole that they will learn that you cant judge people until youve seen whats its ilk from their point of view. I dont think that anyone knows what its alike(p) to me, I dont stay in this house because I want to, I stay in this house because there s now where else for me to go.Last night I was sitting in my go and I had this funny feeling that something wasnt quite right. I went to my windowpane and saw jem and scout at the tree staring to run. Scout was in time in her ham costume and couldnt run. Both children fell down and I saw a shadow looking over them, individual was after my kids, I couldnt stand around to watch this all go down. I knew t hat this person had enough anger within to down both of the kids if he really wanted to.I ran as card-playing as I could and I grab neck a knife from the kitchen. The whole calamity took about 8 seconds but felt like everything was happening in slow motion. I felt like every second not helping the children could be the second that Mr Ewell go to them. All I knew is that I would never forgive myself if either one of these kids lost there action because I was a moment to late.When I ran out to the road , jem was yell and Mr Ewell was on him. He dropped jem to the ground and ran over to scout and tried to hen-peck her up so he could hurt her too, but that wasnt going to happen as at that moment I grabbed him and before I knew it I stabbed him-he was dead on the road with a knife stuck into the infernal region of his stomach but the murder that I had just committed was the buy the farm thing on my mind, I picked up jem and carried him to his house when we were in jems way of li fe and scout was telling everyone what had happened. Then scout said two haggle that made everything worth it. She said hi boo these two address meant so much to me as I now knew that jem and scout now know that I am a good person who would always be looking after them because they were now apart of my life. They were my kids.It took me a few years but I finally realised that I couldnt spend the rest of my life indoors how ever by the time I realised this, jem and scout had all ready moved on from Maycomb county.What really triggered me to realise this was the fact that I didnt want to female child the next opportunity to meet people like the finches, if only I had the courage back then that I have now peradventure then I would have been able to face the racism in maycomb and maybe even been able to give the children my childhood pleasures myself, face to face and above all maybe jem scout and I may notwithstanding be friends or would of kept in contact over the years. by and by my dad had died I was eternally grateful as I would no longer be tortured into staying indoors for the rest of my life but I found out later that my pal who was cruel if not crueler than my father will be looking to keep my fathers promise to keep me indoors and away from everyone. He tortured me chaining me to the bed post so there was no way I could escape. With little food and water I could feel myself growing weaker, Nathan my so called brother waited till I was near death and force feed me, starvation me near point of death and feed me so I wouldnt die. Nathan would say to me death is too kind for a man like you authur , feeling miserable, weak, and abandoned every night i would look out my window and prey to the brightest star knowing that someday my mother and I will be together again, hoping, just hoping that someday life would be so kind, kind enough to let me go so I can be with my mother once again.

Bmw Research Paper Essay

BMW is enhancing the travel experience for drivers and passengers while besides launching a series of new platforms The BMW Group one of Germanys largest industrial companies is also one of the most successful car and motorcycle manufacturers in the human being and 2011 was its best year to date. With almost 1.7 million vehicles sold, the BMW Group is the worlds leading premium manufacturer in terms of sales volume.Its trey automobile brands, BMW, MINI and Rolls-Royce, and the BMW and Husqvarna motorcycles brands led to record sales of 68.8bn. During 2011, the caller introduced quintuplet new BMW models across the 1,3,5 and 6 series as well as the Mini Coupe and the Rolls-Royce 102EX, the first electric vehicle in the ultra-luxury segment. In addition, the lodge also launched a new sub brand BMW i that includes the i3 all-electric and i8 plug-in crossbred concept cars due for launch in 2013.However, as well as selling more products than ever and expanding production capac ity, especially for the all-important chinaware market, the company also kicked off a number of strategic get goingnerships for the future. These include the start of the BMW Peugeot Citron Electrification joint venture, the acquisition of a strategic enthronement in SGL Carbon SE and the cooperation with Toyota Motor Corporation in grassroots research for battery cell technology.Although a significant manufacturer, BMW is not part of a larger company like its main competitor Audi. As BMW invests heavily in innovation to continue to produce the ultimate control experience, keeping its power options open is key, so as the shift towards electric continues to gather speed these development partnerships are vital elements in the companys growth strategy.

Aging Out of Crime and the Unexpected Consequences

Aging Out of Crime and the Unexpected Consequences of Tougher penalizations April Chartrand Grand canon University JUS 250- Critical Issues April 20, 2012 Cuauhtemoc Espinoza Aging Out of Crime and the Unexpected Consequences of Tougher Punishments Did you ever interrogate if our youth will ever grow the need to commit the crimes that they do? There sustain been numerous studies that most of our youth do outgrow the need to commit crimes. Usually by the come on of 20 long time old most juveniles age out of crime (Robert J.Sampson, 2005). For those who do non age out of crime by the second offense in that respect ar hard consequences that our society with higher honorable standards, more severe punishments, and the placement of the three strikes law forces place on these individuals. The three strikes law was installed to checkout violent offenders from the continuation of their violent behaviors. In most cases the three strikes law works in keeping absorb offenders off the streets and keeps the victims of these crimes safe from save persecution.Although the three strikes law works it also increases the homicide rates. In many cases the repeat offenders who realize that they will receive the same punishment no reckon what the crime decide to increase the crime to suite the punishment that they be inevitable to receive. More than half of the trinity strike offenders that are in prison house today involve neither violent nor serious felonies. unconstipated shoplifting can be escalated to a third strike felony delivery a sentence of life in prison for those with prior convictions of tiny theft (Diaz, 2011).Many felons that realize that they will receive the same punishment for withdraw as petty theft end up killing their victims and police officers to avoid detection and apprehension (Marano, 2002). In California the three strikes laws arrest been approved to involve youth offenders as well as adults (Egelko, 2010). If devil crimes are comm itted when the offender is a youth those two crimes adopt that same youth throughout his life and if he commits a third offense when he becomes an adult he will suffer the consequences of 25 years to life in rison. As our adolescence develop, become more mature, rent in families of their own, and age out of crime there are several(prenominal) unexpected consequences that they may endure as our society holds higher moral standards, more severe punishments, and three strike laws for repeat offenders. Although there have been studies to prove that many of our juveniles age out of crime there are still severe consequences for those who do not rehabilitate after the front or second offense or do not age out of crime early enough in their lives.Many of these juveniles and young adults slip the consequences of the three strikes laws. The consequence of the three strike law includes serving a severe punishment of 25 years to life in prison no matter what the crime may be. References Dia z, J. (2011, May 8). Crime and Punishment Politics of the Three Strikes Law. Retrieved April 20, 2012, from SFGate. com http//www. sfgate. com/cgi- bin/article. cgi? f=/c/a/2011/05/08/INN21JB7OD. DTL Egelko, B. (2010, April 20). highschool Court Calif. can apply 3 strikes law to juveniles. Retrieved April 17, 2012, from CorrectionsOne. om http//www. correctionsone. com/juvenile- offenders/articles/2050079-High-Court-Calif-can-apply-3-strikes-law-to-juveniles/ Marano, L. (2002, September 16). report 3-Strikes Laws Increase Homicides. Retrieved April 19, 2012, from Upi. com http//www. upi. com/Odd_News/2002/09/16/Study-3-strikes-laws-increase- homicides/UPI-23411032191348 Robert J. Sampson, J. H. (2005, October 25). A life course View of the Developement of Crime. Retrieved April 16, 2012, from The chronological record of the American Academy of Political and Social Science http//www. ann. sagepub. com/content/602/1/12

World heritage at malacca

Melaka is sensation of the historic cities built along the Straits of Melaka. The city has been developed everyplace ergocalciferol years of the mixture of trading and cultural exchanges between East and double-u traders. The influences of Asia and Europe have endowed the towns with a specific multicultural inheritance that is both tangible and intangible. With its government structures, churches, squares and fortifications, Melaka demonstrates the early stages of this memoir originating in the 1 5th-hundred Malay sultanate and the Portuguese and Dutch periods beginning in the early sixteenth century.The Stadthuys was one of the official residences for the Dutch Governor but now has call on one of the famous attractions for visitors from all over the world. The legacy of the Dutch is quiesce very much alive and felt in Malacca in a form of a red construction called the Stadthuys. It use to be the administrative centre of successive governments but now it is a history museum. T he Stadthuys can be easily found as it is Just beside the savior Church. Opposite the Stadthuys is the famous Jonker Street visited by many tourists.The Stadhuys is an evidence of a fine Dutch architecture. The building is so firmly made that plane with little alteration and maintenances, it still stands firmly and upright. This shows that the Dutch had a outstanding knowledge about the making of architecture. There are many tourists shops along the walls of the Stadhuys. From the roof of the Stadhuys, one can see a dandy construe of the Christchurch. The Stadthuys was built between 1641 and 1660 on the ruins of a fort which belongs to the Portuguese. It is believed that the Stadthuys is the oldest Dutch building in the East.This massive red building displays all the common features of the Dutch colonial architecture which includes substantial solid doors and louvered windows. Since its completion to 1980, the Stadthuys was used as the administrative centre of successive govern ments for a period of three hundred years. It was in 1982 when the Stadthuys was converted into a history museum which exhibits Malaccas history starting from the great Malay Sultanate and the Portuguese, Dutch and British colonization till the present day.This building also has his history in the field of education, which in the 19th century during the British rule, a civilize run by the clergy known as the Malacca Free tame was built in the yard Stadhuys Building. When the abandon education given by the English school. However most of the students in the school is composed of the children of the wealthy Chinese. Historical records show a garner dated 19 April 1825, stating the need to set up an English school in Malacca. The letter was sent to the council signed by a lesson of the church, Mr.J. Humprey , JW Overee and A. W. Baumgarten . The school finally opened on December 7, 1826 with only 18 students. Malacca Free School Principal was Mr TH Moore. Soon the enactment of s tudents at the school increased to 200. Study time from 9 am to 12 noon and from 2pm connected to 4 pm. Number of Malay students at that time not many because most parents send their children to Malay schools or religious schools. Although the language of instruction is English, other languages such as Malay, Portuguese and Chinese are also taught.In August 1878, the British government took over the administration ot the schools ot the clergy and called Malacca High School or High School Malacca. The new principal is Mr. A. Armstrong. In 1931, Malacca High School travel to its new site in Jalan Chan Koon Cheng until now. The building now houses the Museum of History and Ethnography. casual display of this museum is a traditional wedding dress and artifacts from the heyday of Malacca. In conclusion, all the history past made the Stadthuys had been chosen as one of the world heritage.

Fudged Accounting Theory

Fudged history Theory and Corporate supplement Audra Ong and Roger Hussey lineation This paper is a fol low-spirited-up of the article Fudged story Theory curtilage from the UK in the ledger of Management question (Ong, 2003). In that article, an synopsis of the tractableness within the UK regulations, which allowed companies to use different account statement treatments for nonphysical assets, was illustrated to support fudged accounting system conjecture (Murphy, 1990).This paper ex mixture states that antecedent work by examining the friendship amongst corporate leverage and accounting choice in the UK at a diaphragm of time when the extant accounting standard for free grace, SSAP22 news report for thanksgiving (ASC, 1989), permitted 2 very different accounting treatments. As a dissolving agent, early(a) impalpables, in particular brands, could avoid the regulatory strictures. For the enclose field of battle, a series of hypotheses relating to corpor ate leverage and capitalisation of impalpable assets were mental trial runed.The results of the present turn over support fudged accounting theory by providing evidence that there is a race betwixt the general capitalisation of state of grace/brands and the likenessship with leverage. The results demonstrate that financial managers will tend to adopt accounting practices that result in stronger correspondence winding-clothess. Key haggle supplement, Fudged story, nonphysical assets, stakes/ seemliness, food/ suck up/Media Industries, world-wide news reportIntroduction The importance of Fudged Accounting Theory in understand the accounting treatment of intangible assets has been discussed in an earlier paper by Ong (2003) in the Journal of Management Research. The purpose of the present paper is to canvass whether there is statistical evidence that companies benefit intangible assets for the betterment of their poise sheets in a period of lax accounting regulat ions or ambiguity in regulations. This has been identified as fudged accounting theory (Murphy, 1990 Tollington, 1999).Audra Ong Roger Hussey University of Windsor, Odette Business School, 401 sunset Avenue, Windsor, Ontario, N9B 3P4 Canada In this withdraw, the UK was chosen because accounting for saving grace was regulated under SSAP 22 Accounting for goodwill issued by the Accounting Standards Committee (ASC) in 1984, which was later on rewrite in 1989. This standard allowed contradictory treatments companies could either write blessing directly against reserves in the balance sheet thus bypassing the loot and loss account or capitalize it as an asset on the balance sheet field of honor to amortization.To add to the confusion, the standard did non gull to other intangible assets and some companies chose to distinguish brands from seemliness and treat them as permanent items on the balance sheet with no amortization (Barwise et al. , 1989 Paterson, 2003). This presente d a stronger balance sheet with no impact on the income statement. To conduct the development, the yearly reports and accounts for the five-year period 1993-97 for 143 companies listed on the London Stock Exchange were analyzed. Using the earlier work of archer et al. (1995), a series of hypotheses were established and turn outed.As the take is comparatively small and is non-parametric in nature, the chi-squargond test using Yates fudge factor was employed to test the hypotheses. After a brief review of the writings, the research design of this study is explained. The main part of the paper, falling under the heading of Results and Discussion, is concerned with exam a teleph nonp beil number of hypotheses. Previous Research Consideration of intangible assets has been reign by uncertainty over the appropriate accounting treatment of goodwill (Egginton, 1990). In the UK, the somewhat acrimonious reflect is fuelled by strong opinions preferably than facts.The depth and range of opinions has been well documented in the academic literature (Damant, 1990 Napier &038 Power, 1992 McCarthy &038 Schneider, 1995 Hussey &038 Ong, 1997, Ong 2001 Oldroyd, 1998 Joachim Hoegh-Krohn &038 Knivsfla, 2000 Cravens &038 Guilding, 2001) as well as in professional reports (Coopers &038 Lybrand, 1990 Tonkin &038 Robertson, 1991 Hussey, 1994). The publication of SSAP 22 did little to calm the debate. Under that standard, companies faced the unpalatable alternatives of writing score goodwill against reserves and weakening their balance sheets or amortizing against earnings.Consequently, intangible assets such as brands and publication titles began to appear on the balance sheets of a number of well-known companies. Identification of such items as intangible assets, clear from goodwill meant that they did not fall under the requirements of SSAP 22. The intangible assets could remain on the balance sheet indefinitely, unless there was a permanent handicap in repute. This c ontest that the appearance of brand valuations on the balance sheet had been motivated by the desire to correct or improve the balance sheet has been seeming(a) in several studies.Emanating mainly from the debt covenant approach and the early work of Zmijewski and Hagerman (1981), studies fork over found support for the debt covenant assumption (Mather and Peasnell, 1991) and evidence that a companys decision to peck 4, phone number 3 celestial latitude 2004 capitalize brands was influenced by London Stock Exchange rules on acquisitions and disposals (Muller, 1999). in that location has been some debate on the importance of intangible assets in surreptitious debt contracts (Citron, 1992 Day and Taylor, 1995).The study which most closely relates to the present research and shares the aforesaid(prenominal) theoretical foundation was print by genus Sagittarius et al (1995) and was found on work conducted on 71 yearbook reports of UK and French companies for the period 1988 -92. This earlier research concluded that a separate with high leverage is more(prenominal)(prenominal) credibly to capitalize goodwill and/or brands than a group with low leverage. The results, however, were stronger where goodwill and brands were amalgamated although it is possible that the differing regulations in the two countries whitethorn charter distorted the data.Research Design The one-year reports and accounts for the five-year period 1993-97 of 143 companies in the food, assimilate and media industries were obtained. Such period of time is chosen as the debate on the most appropriate accounting treatment for goodwill and intangible assets was at its greatest and accounting practices were the most varied during this period. It as well immediately preceded the changes to accounting introduced by federal official 10 Goodwill and impalpable Assets issued by the ASCs successor, the Accounting Standards control board (ASB, 1997) and federal official 11 Impairment of Fixed Assets and Goodwill (ASB, 1998).Industries for the study have been chosen whose products are highly branded and also where companies in the industries have been strong in acquisitive activities. The company profiles and published financial information of these 143 companies were checked to see which companies capitalized intangible assets for the entire five-year period 1993-97. The relevant population, which capitalizes intangible assets, is 15 food and confound companies and 28 media companies, resulting in a total of 43 companies.It should be noted that the remaining light speed companies either did not capitalize intangible assets in any one year, or exactly capitalized intangible 157 assets for part of the five-year period post -1993. flush has been taken above in explaining the sample used in this study because of its relatively small size. Although this may be regarded as a limit delegate of the subsequent analysis, a non-parametric test is used in the analysis o f undivided industries and this is generally regarded as defensible and acceptable in such circumstances.Yates correction has also been applied to the chi-square tests to achieve conservatism in establishing significance so that the results can be regarded as conservative and less likely to magnify the importance of the findings. Correlation tests are solely conducted on the aggregate sample of both industries. The leverage ratio was defined as debt expressed as a percentage of capital employed (Reid and Middleton, 1988) because this definition was used in previous studies and it deliver the goodss a high degree of precision.Results and Discussion Leverage and capitalisation The pursual two hypotheses were established in respect of the possible association between leverage and brands H1 A company with high leverage is no more likely to capitalize intangible assets than a company with low leverage. H2 A company with high leverage is no more likely to capitalize goodwill/brands th an a company with low leverage. To test these hypotheses the average leverage was established for the aggregation of companies capitalizing intangible assets, and for those companies not capitalizing the aforesaid(prenominal).In some events the median(prenominal) leverage did not provide a division of the sample to provide a sufficient number in each cell. In those instances a cut-off leverage aim was selected to ensure cells of sufficient size and this is explained where it occurs. casualty tables were constructed for the chisquared test and the results are described below. In all instances, Yates correction was applied. Media Industry Hypotheses 1 and 2 were tested separately on the Media industry and on the forage and Drink Industry. The results for the media industry for all intangible assets are shown in sidestep 1.In this test, the median leverage for the media industry was 28%. The chi-square test was real at the 0. 01 level with a chi-square factor of 6. 86447 and 1 degree of freedom. The null hypothesis can indeed be spurned and we can accept that high-leveraged companies are more likely to come in intangible assets on the balance sheet than low-leveraged companies in the media industry. Table 2 carries out the same test for the same industry but analyzes only those companies capitalizing goodwill and/or brands. In this instance the median leverage was 31% and this was increased to 32% to ensure cells of adequate to(predicate) size.The chi-square test was significant at the 0. 01 level with a chi-square factor of 7. 286 and 1 degree of freedom. The null hypothesis can therefore be jilted and we can accept that high-leveraged companies are more likely to place goodwill/ brands on the balance sheet than low-leveraged companies in the media industry. Table 1 Contingency Table for Media Industry covering Leverage and Capitalization of all impalpable Assets Capitalizing Leverage < 28% Leverage ? 28% detect anticipate Observed evaluate 914. 26 1913. 74 Not capitalizing 1812. 74 712. 6 append 27 26 158 Journal of Management Research Table 2 Contingency Table for Media Industry Showing Leverage and Capitalization of Goodwill and/or prints Capitalizing Leverage < 32% Leverage ? 32% Observed Expected Observed Expected 59. 93 149. 07 Not capitalizing 1813. 07 711. 93 Total 23 21 Table 3 Contingency Table for diet and Drink Industry Showing Leverage and Capitalization of all Intangible Assets Capitalizing Leverage < 26% Leverage ? 26% Observed Expected Observed Expected 510. 74 104. 26 Not capitalizing 4842. 26 1116. 74 Total 53 21Table 4 Contingency Table for food for thought and Drink Industry Showing Leverage and Capitalization of Goodwill and/or Brands Capitalizing Leverage < 18% Leverage ? 18% Observed Expected Observed Expected 59. 80 72. 20 Not capitalizing 5348. 20 610. 80 Total 58 13 Food and Drink Industry The next two tables are concerned with the Food and Drink Industry. The median survey for leve rage was calculated at 18% for all intangible assets and in the following table an arbitrary cut-off point of 26% has been selected to ensure cells of adequate size and Table 3 shows the result for those companies capitalizing all intangible assets.The chi-square test was significant at the 0. 01 level with a chi-square factor of 11. 292 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that highly leveraged companies are more likely to place intangible assets on the balance sheet than low-leveraged companies in the food and drink industry. Table 4 shows the results for those companies capitalizing goodwill and/or brands in the food and drink industry. In this instance the median leverage level of 18% was accepted for the calculations. Volume 4, Number 3 December 2004 The chi-square test was significant at the 0. 1 level with a chi-square factor of 7. 604 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that highly leveraged companies are more likely to place goodwill/ brands on the balance sheet than low-leveraged companies in the food and drink industries. Capitalization as a Function of the Level of Leverage devil further hypotheses had been established based on the premise explored by Archer et al. (1995) that the measure out of intangible assets was a function of leverage, in other words the higher the leverage ratio the higher the apprize of intangible assets.H3 The value of intangible assets will be associated with the level of leverage. H4 The value of goodwill and/or brands will be associated with the level of leverage. 159 These hypotheses have been tested in previous research with somewhat contradictory results. It was considered that this study with its larger sample and separate focus on two industrial sectors might provide more conclusive results. Additionally, it was decided to extend the inconsistents. Earlier studies have concentrated only on the supreme value of intangible assets i. e. the tyrannical amount appearance in the balance sheet. For the resent study a new variable of relative value was introduced and to test these hypotheses two aspects of the value of intangible assets were considered i. e. a) its absolute value, i. e. the amount capitalized in the balance sheet (INTASS) b) its relative value, calculated by expressing intangible assets as a percentage of total indomitable assets (INTFIX). two Industries Table 5 shows the correlation based on our 43 companies, which capitalize all intangible assets Table 5 Leverage as a Function of All Intangible Assets (Both industries) Gear Gear 1. 0000 (43) P=. .0179 (43) P= . 909 . 3229 (43) P= . 035 Intass . 0179 (43) P= . 09 1. 0000 (43) P= . .1876 (43) P= . 228 Intfix . 3229 (43) = . 035 . 1876 (43) P= . 228 1. 0000 (43) P= . appears to have stronger explanatory power. It is therefore possible to state that a relationship does follow between the level of leverage and the relative value of intangibles. In accessory to looking at the sample of companies capitalizing all intangible assets, the same analysis has been conducted on the sample of 31 companies capitalizing only goodwill and/or brands. The results are shown below in Table 6. Table 6 Leverage as a Function of Goodwill / Brands (Both Industries) Gear Gear 1. 0000 (31) P= . -. 0176 (31) P= . 24 . 3275 (31) P= . 067 Intass -. 0176 (31) P= . 924 1. 0000 (31) P= . .1573 (31) P= . 390 Intfix . 3275 (31) P= . 067 . 1573 (31) P= . 390 1. 0000 (31) P= . Intass Intfix Intass Once again, Table 6 does not demonstrate a significant relationship between leverage and the absolute value of goodwill/brands. However, the association between leverage and the relative value of intangible assets is significant at 6. 7% level. It is therefore possible to state that a relationship does exist between the level of leverage and the relative value of goodwill/brands although it is less strong than that with all intangible ass ets.The above testing of the cardinal hypotheses provides evidence that there is a relationship between leverage and the capitalisation of intangible assets and there are differences between the two industries used in this study. The present research has also extended previous work of Archer et al b y introducing a new variable INTFIX and demonstrating that capitalization of intangible assets is a function of the relative value of intangible assets to fixed assets. The evidence from this study therefore provides support for the fudged accounting theory. IntfixTable 5 does not demonstrate a significant relationship between leverage and the absolute value of intangible assets. However, the association between leverage and the relative value of intangibles is significant at 3. 5% level. This would suggest that the measure of relative value 160 Journal of Management Research Implications The International Dimension devoted the debate on the appropriate accounting treatment of intangib le assets and the frank deficiencies of the provisions of SSAP 22, it is not surprising that the national accounting standard proboscis in the UK was compelled to introduce a substantial regulatory change.FRS 10 and FRS 11 have replaced SSAP 22. Essentially, FRS 10 requires goodwill and intangible assets to be recognized and capitalized over 20 years. This presumption can be rebutted, however, and a longer life or an indefinite life can be selected. In these circumstances, an annual impairment review must be conducted as specified under FRS 11. At the international level, goodwill and intangible assets were first addressed by IAS 22 Business Combinations and IAS 38 Intangible Assets by the International Accounting Standards notice (IASB) respectively. IAS 22 was issued in 1993 and revised in 1998.IAS 38 was issued for the first time in 1998. In surround 2004, however, the IASB published IFRS 3 Business Combinations (which supersedes IAS 22) together with related amendments to IA S 36 and IAS 38 as part of Phase 1 of the IASBs project on Business Combinations. IFRS 3 contains some significant differences compared to FRS 10 (Simmonds and SleighJohnson, 2003) as the power proposes that goodwill will only be subject to impairment testing and must not be amortized. In addition, goodwill and other identified intangibles, which are similar in nature, will be subject to different accounting treatments.This reduces comparability and reliability and creates a serious guess of accounting arbitrage or fudged accounting. The current IASB proposals in IFRS 3 cost only Phase 1 and, thus, the ASB will consider replacing UK standards only when both Phases 1 and II are complete. Therefore, UK companies should not have to change to the IFRS 3 based on Phase 1. Although IFRS 3 differs from FRS 10, the former achieves a high degree of convergence with FAS 141 Business Combinations (FASB, 2001) and FAS 142 Goodwill and former(a) Intangible Assets (FASB, 2001) in the US.With r espect to managers, the introduction of IFRS 3 is expected to have important implications for brand managers and owners as well as the way trademarks are valued and accounted for (Haigh and Rocha, 2004). In particular, the separate recognition of trademarks and other acquired intangibles, together with annual impairment tests, will require companies to establish robust valuation methodologies for intangible assets in order to withstand increased scrutiny in the market.Conclusion This study compares practices in accounting for intangible assets in two industries known for their liking to capitalize those assets in their balance sheets. The study covered the period from 199397 when the debate and uncertainty on appropriate accounting treatment was at its height. The annual reports of 143 UK companies were selected to investigate whether there was an association between leverage and capitalization of intangible assets. The results demonstrate that companies with high leverage in both industries are more likely to capitalize intangible assets, particularly goodwill and brands.A relationship between capitalizations of intangible assets as a function of leverage when the absolute value of intangible assets is used was not established. However, the present study added to our knowledge by demonstrating that the use of the relative value of intangible assets to fixed assets as a variable reveals that capitalization is a function of leverage. The findings from this study both stomach and extend the earlier research by Archer et al. It demonstrates that the topic of capitalization of intangible assets remains a fruitful area for the accounting researcher.The present study establishes that there are industry differences and one can shine that these may be due to a number of factors such as acquisition activity within the industry, marketing strategy in relation to brands and financial structures and motivations. An extension of the work using the variable Volume 4, Num ber 3 December 2004 161 INTASS could lead to illumination of the underlying reasons. A study of present practices in the same industries may reveal what changes, if any, have occurred References following the adoption of FRS 10 and FRS 11.For future research, it would also be interesting to see the effects of IFRS 3 and the applicability of fudged accounting. Accounting Standards Board (1997), FRS 10 Goodwill and Intangible Assets, London. Accounting Standards Board (1998), FRS 11 Impairment of Fixed Assets and Goodwill, London. Accounting Standards Committee (1989), SSAP 22 Accounting for Goodwill, London. Archer, S. , Alexander, D. , Collins L. , and Pham, D. (1995), The Treatment of Goodwill and Other Intangibles Theory, Standards and Practice in France and the UK, bring of Chartered Accountants England and Wales (ICAEW,) London. Barwise, P. Higson, C. , Likierman, A. and Marsh, P. (1989), Accounting for Brands, ICAEW/London Business School. Citron, D. (1992), Accounting Measur ement Rules in UK Bank Loan Contracts, Accounting and Business Research 23(89) 21-30. Coopers and Lybrand (1990), Intangible Assets A Survey of Businessmens Views, London. Cravens, K. and Guilding, C. (2001), Brand Value Accounting An International Comparison of Perceived Managerial Implications, Journal of International Accounting, Auditing and Taxation 10 197-221. Damant, D. (1990), Brands, the Balance Sheet and Company Value, Accountancy, October 29. Day, J. and Taylor, P. 1995), Evidence on Practices of UK Bankers in espial for Medium-Term Debt, Journal of International Banking Law 10 (9) 394-401. Egginton, D. (1990), Towards Some Principles for Intangible Asset Accounting, Accounting and Business Research 20 (79) 193-205. monetary Accounting Standards Board (2001) FAS 141 Business Combinations, Connecticut. Financial Accounting Standards Board (2001) FAS 142 Goodwill and Other Intangible Assets, Connecticut. Haigh, D and Rocha, M. (2004), The Standards Have Landed, Managing I ntellectual Property, June 1 1. Hussey, R. , Undervalued Intangibles (London Touche Ross, 1994) Hussey, R. nd Ong, A. (1997), Food, Drinks and the Media Accounting for Goodwill and Intangible Assets, The Journal of Brand Management 4 (4) 239-247. International Accounting Standards Board (2003) IFRS 3 Business Combinations, London. International Accounting Standards Committee (1998), IAS 22 Business Combinations, London. International Accounting Standards Committee (1998), IAS 38 Intangible Assets, London. Joachim Hoegh-Krohn, N. and Knivsfla, K. (2000), Accounting for Intangible Assets in Scandinavia, the UK, the US and by the IASC Challenges and a Solution, The International Journal of Accounting 23 243-265.Mather, P. and Peasnell, K. (1991), An Examination of the Economic Consequences Surrounding Decisions to Capitalize Brands, British Journal of Management 2 151-164. Muller, K. (1999), An Examination of the Voluntary Recognition of Acquired Brand names in the United Kingdom, Jour nal of Accounting and Economics 26 179-191. Murphy, J. (1990), Brand Valuation Not Just An Accounting Issue, ADMAP (April) 36-41. Napier, C. and Power, M. (1992), Professional Research, Lobbying and Intangibles A Review Essay, Accounting &038 Business Research 23(89) 85-95. Oldroyd, D. 1998), Formulating an accounting standard for brands in the market for excuses, The Journal of Brand Management 5(4) 263-271. 162 Journal of Management Research Ong, A. (2001), Changes in Brand Accounting for UK Companies, Journal of Brand Management 9(2) 116-126. Ong, A. (2003), Fudged Accounting Theory Evidence from the UK, Journal of Management Research 3(1), April 23-30 Paterson, R. (2003), Hidden Strengths, Accountancy, June 98-99. Reid, W. and Myddelton, D. R. (1998), The means of Company Accounts, Gower Publishing, Aldershot, UK. Simmonds, A. and Sleigh-Johnson, N. 2003), Fundamentally impaired, Accountancy, June 100-101. Tollington, T. (1999), The Brand Accounting Sideshow, The Journal of Pr oduct and Brand Management 8(3) 204-218. Tonkin, D. &038 Robertson, B. (1991), Brands &038 Other Intangible Fixed Asset in Financial Reporting 1990-91, ICAEW, London p. 328. Zmijewski, M. and Hagerman, R. (1981), An Income Strategy Approach to the Positive Theory of Accounting Standard Setting/ Choice, Journal of Accounting and Economics 3 129-149. Volume 4, Number 3 December 2004 163 Reproduced with permission of the copyright owner. Further rearing prohibited without permission.