Business Plan D&D Beauty Salon Essay

D&D (Dreams and Desires) Customize Beauty Salon is a unique salon of its kind. It tends to provide all barberry and cosmetology services under one roof in a unique way. What makes D&D so unique is its distinguish software. The software allows the client to see, realize and evaluate him/herself in a real time. It takes picture of the customer and instantly allows them to perform different functions, such as; try different hairstyles, change hair color, apply different types of facial hairstyle and for girls/women it allows them to apply wide range of makeup as well. The purpose behind such a unique idea is to fully satisfy the hidden needs and wants of the people which usually they are unaware of. Once they have the opportunity to realize and evaluate themselves there is more chance that the customer will leave as a happy customer. So using the same phenomenon we are going into the market with the different slogan â€Å"_No One Leaves unhappy_†. As the work of a beauty salon does not ends up here, it requires professional and well experienced staff to provide customers the services exactly what they perceive in their mind and what the software had shown them. For that we are striving to hire two foreign qualified professionals initially. Along with their regular duties they will also train our local beauticians/hairdressers. Our distinctive D&D software will act as a competitive advantage for us, through which we are going to compete with the well established big giants in the beauty clinic industry. As no one in the industry is currently serving the customers with this mind set so it’s a kind of gap we have identified and we have prepared a strong strategy to fulfill these hidden needs and wants of the customers in the market. The trend has shown that there is a boom going on in the beauty clinic industry, new salons are opening consistently and the current established brands are generating massive profits, so it’s a very good time for us to enter into the market with our unique selling proposition. To achieve our objectives we are seeking additional loan financing. Our capital structure will be 50% equity based and 50% external financing. Our 50% equity will be equally distribute among five owners of the company, however we will take a loan on 19% interest rate from UBL to fulfill our external financing requirement. The initial capital that is required to start our salon is Rs.4079500 hopefully by the end of year _ we  will reach our break even. Our projected Income Statement shows that by the end of year 3 we will start earning substantial profits. Overall keeping in mind the industry and market attractiveness we are quite confident that future for D&D Beauty Salon looks quite bright. COMPANY DESCRIPTION COMPANY INTRODUCTION Dream and Desire is a unique kind of beauty salon. It is one of the most innovative beauty salon which is going to revolutionize the entire barberry and cosmetology segment. This is the era of technology and Dream and Desire provides customers with a blend of classic service with updated technology. At Dream and Desire we provide services to both males and females. Services include hair cutting, facial services; make up, waxing and a lot more services that are provided at any other beauty salon. We provide services for people from all genders and age. The innovation brought in by Dream and Desire is the addition of technology in the service. At Dream & Desire customers can have a look at their new looks before they actually get it. Customers can choose from different hair styles and cosmetology and then the specifically trained barbers and beautician at Dream and Desire would provide the customer with the required services. COMPANY HISTORY Dream and Desire is a new company in the industry. It does not have a history but it will surely create history by revolutionizing the barberry and cosmetology industry by introducing technology in the industry. In the past companies only used to cut hair and provide cosmetology services to customers on the basis of what customer told them about what the customers requires or how he wants to look but now with the most innovative beauty salon Dream and Desire customers can actually see how they would look in different hair styles and cosmetic before even getting the service performed on themselves. Where as in the past customers only used to get their hair  cut and they could only see their new look after they used to get the service performed on them. Before Dream & Desire, all beauty salon, small and big barber shops and salons all used to just provide services without the much needed, dreamt and desired technology. MISSION STATEMENT _Our mission is to build the most innovative beauty salon in the industry. We at dream & desire are passionately committed at providing our customers with the most innovative barberry and cosmetology service that they can ever experience._ VISION STATEMENT _Our vision is to revolutionize the barberry and cosmetology industry by making customers happy and satisfied through our D&D Software Beauty Services._ SERVICE DESCRIPTION Dream and Desire provides all the services that any other beauty salon provides but the competitive edge that we have over other salons is the addition of technology. We can actually show the client how he would look after getting the service before even providing him services. At dream and desire we provide services and fulfill appearance desires of customers. Through our D&D software we can provide our customers with their pictures of what they would look like with different hair styles and cosmetics. Our services include Hair Cutting ,hair styling , hair dyeing , hair streaking, threading ,bleaching, waxing, make up , bridal make ups for both grooms and brides, manicure ,pedicure ,consultation, face massage and all the other services that you find on any other beauty salon but with an assurity of how you would look after the service is provided to you. We  provide an additional service of D&D software but at a very reasonable price as compared to other salons .This shows that we at Dream and Desire really want the customers to look as they have always dreamt and desired. We use branded products for providing our services whether its bridal make up, party make up, hair streaking and dyeing and all the other services provided at our beauty salon are provided by branded products whether its scrubs, moisturizers , toners, hair color, wax, creams, hair masks, nail polishes ,gel and every other product used by our beauticians is branded. CURRENT STATUS Our business is currently in the building stage. A full-fledged business plan has been made for Dream & Desire but it’s not yet been implemented practically. LEGAL STATUS AND OWNERSHIP Our business is still in the building stage. We have a full-fledged business plan but we are still in the process of buying patents, copyrights and license for our business â€Å"Dream & Desire†. Dream & Desire is a partnership venture which is owned by 5 partners with each one having 20% ownership rights. KEY PARTNERSHIPS (IF ANY) Currently we do not have as such any partnership but in near future we are hoping to build some of them with the people in the same or different industries. Once we see the early growth of the company we will definitely going to look for companies like different garment stores and other fashion related segments to build partnerships with them which will be sustained for longer run. We will provide them the facility of our D&D software which will enhance the level of their current services. Similarly in our salon we will  promote their brand and in return we will ask them to promote D&D. So will build long term sustainable relationship with other companies once we are ready for the boom. INDUSTRY ANALYSIS INDUSTRY SIZE AND GROWTH The beauty salon industry is mainly composed of small, independently owned salons. An average salon offers services such as haircutting, styling, coloring, shampooing and permanents. Other salons have expanded their businesses to offer services such as nail care, facials, makeup application, waxing, massage, tanning and other beauty treatments. Our services belong to the Beauty Clinics Industry. When we look at the industry we can see that there are a lot of hair salons and barber shops in Pakistan. In the past few years Pakistani people have become very beauty conscious especially the youth of Pakistan because of which the number of Hair and Beauty Salons in Pakistan have increased significantly. This industry caters one of the most common needs of all the people in the world. On daily basis about 15 to 20 people on an average visit the male beauty salon whereas about 20 to 25 females visit beauty parlor. The industry is very crowded and it’s still growing. Both the number of beauty salons and the number of beauty conscious people are increasing in Pakistan. There are uncountable beauty salons in Pakistan but none of them provide an innovative service as we do so the industry that our services belong to is very attractive and its attractiveness is increasing with time. People were beauty conscious in the past too but now the number has drastically increased and more and more beauty salon have been opened especially a large number for men so the industry is quiet new. Even though there were barbers in the early eras but beauty salons in Pakistan a comparatively newer industry. Major players in the Beauty Clinics are Depilex, Nabila, however in Lahore some other competitors are, New Look, Alle’Nora, Samia’s, Muneeba, Elysium. There is no administrative or regulatory body to govern the practices of this industry so there is no statistical data available regarding the exact number of players in the market. CURRENT INDUSTRY STRUCTURE The number of beauty clinics in Pakistan has increased at a fast pace over the last few years. The size of this sector of service industry is still growing. Due to very low amount of investment that is required to start beauty parlors, the number of such establishments has cropped up in houses all over the country. In Lahore, more professional and large clinics have been set up in commercial areas like M. M. AlamRoad, Defence, and Main Boulevard Gulberg. Professional experts are currently operating approximately 15 large beauty clinics in Lahore. The beauty industry today encompasses far more than cosmetics and skin care products, though they are still a significant portion of the sector. A wide range of services and products are available to help us put our best face forward, and the beauty industry now also encompasses hair styling and hair removal, nail and tanning salons, massage parlors, shower and shaving products, perfumes, colognes and more. Many people now treat their beauty ritual as an escape from the hustle of the information age, whether it’s a few minutes spoiling oneself with a high-end product or a full day at a luxury spa. Comprised of a diverse yet interrelated set of business lines, the beauty industry helps us look and smell our best. Before we leave the house each day, we have likely undergone our personalized beautification ritual. Included in this ritual are the daily shower and shave, the weekly nail trim, and the monthly haircut. And increasingly we are taking a more holistic view of our health, and our beautification ritual may now include a periodic massage and trip to the spa. But our concern with our appearance is hardly anything new; indeed the beauty industry has been expanding and growing for all of recorded history. For the interested entrepreneur this continuing growth and evolution offers a diverse menu of opportunity. KEY SUCCESS FACTORS Quality and skilled employees familiar with energy work and oriented to a soothing spiritual disposition. Use very good quality beauty products. Preferably imported and branded. The atmosphere of the clinic has to be according to the taste of targeted customers. The charges for different services should be set keeping in mind the price charged bythe competition. Establish trust within the community that each customer’s needs will be taken care of during every visit. Easily accessible location. Effective advertising. Ensure good quality of service at all times, and be consistent. NATURE OF PARTICIPANTS Industry participants are those whose services include salon. Salon services concern hair styling,haircutting, coloring, shampooing and permanents, nail care, facials, makeup application, waxing and other beauty treatment. INDUSTRY TREND The salon business is notoriously competitive and has really transformed itself in recent years. Previously, salons paid little attention to their decor and focused mainly on keeping it attractive and neat with good basic hairdressing furniture. Today, many of the leading salons are investing in proper interior design and product showcasing to build their retail income streams alongside their hairdressing and beauty services. Hair is an essential part of look gorgeous and one should pay extra attention to it to steal the show. In Pakistan the hair trends in (2012) there’s an absolute feast of looks. There are different hair trend like The Bob, Long and Wavy, Classy Ponytails, Straight Traces. MARKET ANALYSIS AND MARKETING PLAN: Effective marketing campaign is necessary to invite clients for a newly established beauty salon. For launching an effective marketing campaign we need to find some the following things. Market segmentation and Target Market Buyer behavior Competitor analysis MARKET SEGMENTATION Segmentation is a paramount to any businesses success. Identify the marketing segment for the product and explains why this segment was selected. DEMOGRAPHIC SEGMENTATION Demographic segmentation involves dividing the market on the basis of statistical differences in personal characteristics, such as age, gender, race, income, life stage, occupation, and education level. D&D Salon, for example, segment on the basis of age groups such as teenagers, young adults, and mature adults. D&D Beauty Salon will be targeting three dissimilar groups of clients. The salon will work hard to particularly appeal to each of these groups. D&D Beauty Salon will target Women, Men, and Children. Men will characteristically create up to 75% of the clientele. Men have shorter hair and require a faster, simpler job. D&D Salon will gear toward women who cannot meet the expense of an upscale  salon. There is not often a dissimilarity in quality of an upscale salon comparative to a family hair salon other than a upscale salon will tend to pamper you more, only accepts appointments, and the salon itself is generally a bit plusher. Someone who is financially responsible as opposed to someone who likes lavishness will support a family style salon. Young mothers and children will also be welcome in our salon. Typically, children are disreputably complicated when it comes to getting haircuts. D&D Salon will be a laid-back environment where children can have fun while they are waiting and we will work with parents to compose children while haircuts are performed. Where you advertise is as important keeping several factors in mind when looking for the client. Our segments is the people who visits beauty and hair saloons irrespective of their age and gender Take a good look at your business you should always know where you should advertise and this works to your advantage if your goal is to get customers out of what would normally be your target group. The social media is always a great place to advertise so as another place, often overlooked, is high school and college and university newspapers, fashion magazines. Expected customers are following 60% male 25% females 15% young children with mother PSYCHOGRAPHIC SEGMENTATION VALS (â€Å"Values, Attitudes and Lifestyles†) is a proprietary research methodology used for psychographic market segmentation. Market segmentation is designed to guide companies in tailoring their products and services to appeal to the people most likely to purchase them. According to VALS our customers will be Innovators: These consumers are on the leading edge of change, have the highest incomes, and such high self-esteem and abundant resources that they can indulge in any or all self-orientations. They are located above the rectangle. Image is important to them as an expression of taste, independence and character. Their consumer choices are directed toward the â€Å"finer things in life.† Experiencers: These consumers are the high-resource group of those who are motivated by self-expression. They are the youngest of all the segments, with a median age of 25. They have a lot of energy, which they pour into physical exercise and social activities. They are eager consumers, spending heavily on clothing, fast-foods, fashion, music, and other youthful favorites, with particular emphasis on new products and services. GEOGRAPHIC SEGMENTATION Geographic segmentation involves dividing the market on the basis of where people live. Divisions may be in terms of neighborhoods, cities, counties, states, regions, or even countries. Considerations related to geographic grouping may include the makeup of the areas, that is, urban, suburban, or rural; size of the area; climate; or population. For example, D&D salon will focus on identifying potential user segments in areas where there are potential customers It is based on variables such as customer concentration and macro-economic factors; we will be targeting the residents of Gulberg, GOR, shadman, defense, model town, faisal town. As these areas are near to the place where we will be operating and people residing in these can afford these services PRODUCT-BENEFIT Segmentation is based on the perceived value or advantage consumers receive  from a good or service over alternatives. Our customers will be satisfied because of our uniqueness Thus; markets can be divided in terms of the quality, performance, image, service, special features, or other benefits we will provide to our customers. BUYER BEHAVIOR To design our salon around the emotional buying patterns of the consumer, We have to go beyond simple design. We must incorporate the vision of environmental psychology. We have to match the best-proven practices of successful service providers and marketers inside the beauty industry. The salon of today and of the future, must combine elements of dependable science, blended with wishful thinking to create an alluring cocktail of reality and desirable fantasy. The fundamental principle of market research is that you can ask people questions and what they tell you will be the truth. In fact, it turns out that the opposite is far closer to the truth.. When the mind considers the future, it does so with idealism that is both optimistic and simultaneously devoid of any objective assessment of the past. There is a way to obtain a deeper understanding of consumers and make better-informed decisions. Humans have virtually lost the ability to appreciate the present, so wrapped up are we in dwelling on the past and wondering about the future. UNDERSTANDING THE CONSCIOUS MIND The unconscious mind is the real driver of consumer behavior. Understanding consumers is largely a matter of understanding how the consumer’s mind operates. The saying ‘first impression’ applies to more than just the visual when a consumer enters a salon. It is also important in verbal communication with a consumer. ENVIRONMENTAL INFLUENCES Humans like animals, interact and respond to their environment far more than we are aware of at a conscious level. If we want to change people’s behavior, the first thing we can do is change the environment. Changing the environment is uniquely powerful in changing behavior. There is no greater single influence. If we want to know why someone does or doesn’t buy, we have to understand how the environment shapes behavior. To maximize sales or impact of communication, the environment has to be right. It is not a revelation to learn that music and lighting can affect our mood and as a result, our behavior, the extent to which both can cause people to spend more is surprising. ENVIRONMENTAL DESIGN + PERSONAL CONSUMER EXPERIENCE = SUSTAINABLE COMPETITIVE ADVANTAGE COMPETITOR ANALYSIS Knowing Your Enemy is key and could help traffic into your salon. Knowing your competition is as important as anything else you will ever do in business. You need to learn who their customers are, how they work as a salon, number of employees they have on hand, what their range of services and products are and where and how they advertise. This way we will be able to know how to better serve your clients and run your business. Major competitors are the following Diplex Sobia’s New looks Alenora Tony and Guy Nabeela STRATEGY AND IMPLEMENTATION Skill at what we do, good customer service, and creating a pleasant environment for our customers will be important to implementing our business plan. COMPETITIVE EDGE We are unique from others, our customized style of beauty and our software’s is unique of its own kind there is no other such saloon operating in Pakistan D&D wants to set itself apart from other beauty salons that may offer only one or two types of services. Having come from such a salon, they desire all of the services that we are proposing. Although the focus of D&D is hair services, we do wish to offer our clients the convenience of these other services in one location. There are a number of salons. But they are mainly in the very high income parts of our city and surrounding areas. We do not intend to compete with these we wish to offer a middle ground for those clients who can’t quite afford those high-end luxury salons. Our business atmosphere will be a relaxing one where clients can kick back and be pampered. Soft drinks will be offered to clients as they enter for service. Televisions will be located in the waiting and hair-drying area area MARKETING STRATEGY Our marketing strategy is a simple one: satisfied clients are our best marketing tool. When a client leaves our salon with a new look, he or she is broadcasting our name and quality to the public. Most of our clients will be referrals from existing clients. No major advertising campaigns are expected. Our research has shown that word of mouth is the best advertising for this type of business. We will, however, run specials throughout the week. We will also ask clients for referrals, and reward them with discounted or free services depending on the number of clients they bring. We will also offer discounts to the new clients who have been referred. A client would simply refer new clients to us, and we will place a card in a box for each client he or she brings. The more they bring, the more chances they have of winning the free services Our marketing strategy is the key to our success: Emphasize our name and unique services through advertising. Focus on the convenience of our location. Build community relationships through unique and quality service, friendly and caring atmosphere, and establishing absolute dependability of our services. PROMOTION STRATEGY _ADVERTISING_ We will utilize local newspaper, local social and health magazines, local radio, local television, mail-outs to all households within the immediate five mile radius, and mail-outs to all local business within a five-mile radius. Often overlooked, is high school and college and university newspapers, fashion magazines. _INTERNET_ we will have a comprehensive website and on social media such as face book page and twitter. We will also add our salon placed on Google maps. The social media is always a great place to advertise so as another place _ALLIANCES_ this type of advertising will be implemented once we have grown beyond our break-even point. We will also form advertising alliances with  any business with whom we share common business goals. We will also implement mutual perks with our business and restaurant neighbors which will aid in local visibility. Advertising promotions with certain clothing brands such as Stone Age, outfitters, cross roads and in the ladies clothing we will alliance with Rang ja and wardah clothing and in ladies foot wear we will alliance with Heels. POSITIONING STATEMENT We will automatically position ourselves as one of the top customized beauty salons in the greater area. Considering that none of the other competitors will offer the range of services we will, or that their staffs will be trained like ours, and that there are not any beauty salons of our type in our target locations. PRICING STRATEGY Our pricing strategy will not be similar to that of our competitors. We will not charge over, or substantially under, standard prices for our services. We will be implementing a price penetration strategy PRODUCT PROMOTION We will manipulate our prices and offer discounts with services such as haircuts, shampoos and coloring treatments. Offering customers 10 or 25 percent off the purchase of a particular shampoo and conditioner with the purchase of a haircut and shampoo combination can help move merchandise and increase our service sales. Customers can be tempted by the desire to take the salon experience home with them and, with discounted prices on premier products MANAGEMENT TEAM & COMPANY STRUCTURE MANAGEMENT TEAM Dream and Desire has 5 founders who are also going to be the member of the board of directors. They would have the voting power for any decision that has to be made. All the five founders of Dream & Desire are Business Management Students with corporate experience. The founders are also going to act as operational managers who are going to visit the salon according to their shift times. Marketing and Finance Manager are also going to be hired for promotional and financial purposes respectively. Operational Managers are going to lead a team of stylists, beauticians and barbers. There is going to be one assistant operational manager for Male customers and one for female customers. The male assistant operational manager is going to lead a team of a signature stylist ,top stylist and two barbers and the female assistant operational manager is going to lead a team of a signature stylist ,a a top stylist and two beauticians. Operational managers are also going to deal with the activities of the staff. BOARD OF DIRECTORS The founders of Dream and Desire are also going to be the member of board of directors. Dream and Desire has 5 founders and each one would have 20% voting right. 80% of the vote should be in favor for any decision to pass. The board of directors is also going to responsible for HR activities (hiring & Firing). All the 5 members are also going to serve as the operational managers who are going to visit the salon according to their fixed days. BOARD OF ADVISORS Our resource person Mr. Rashid Hussain will assist us in implementing this project so he and some of our other teachers will act as Board of Advisors as well. We will seek help and guidance from them time to time. Other than there is a person, Mr.Nasir who has been successfully running his hair salon, he has helped us a lot in this project and he will further assist us in implementation phase of our project. COMPANY STRUCTURE The company is owned by 5 founders who are equal stock holders of the Dream & Desire. The sister concern of the board of directors is the board of advisors who advise the board on different issues mostly when the board or the owners are facing any problem with the business. The Board of directors perform the activities of HR Department themselves but they directly control three managers below them i.e. Operational manager, financial manager and marketing manager. The operational manager further controls 2 assistant operational managers one for the females and other for the males. Assistant operational managers report to the operation manager where as the operational manager directly reports to the board of directors. The operational manager also controls the duties of the staff (Receptionist, Security guard, clerk and sweeper). The two assistant operational managers further supervise 4 employees each. i.e. Signature Stylist, Top Stylist and two beauticians or barbers on each male and female case.

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Mobile marketing - Research Paper Example Wireless communication has revolutionized human interactions and actions in ways that could not have been anticipated by Graham Bell, the founder of the telephone. The revolution has given new meaning to the term mass communication and the possibilities offered by the communication systemsPerhaps the most widely used conduit for communication these days is the mobile phone. It is needless to say that the advancement in communication technology has been crucial in the parallel progress and expansion of the global knowledge base and the pace of acquisition of further knowledge (Burns & Bush, 2000). And academic research being one of the main routes to progress in the understanding of human beings has been affected positively by the growth of the communication systems. For instance handling the data accumulated in any research process has become much easier thanks to the facility of software databases for storage of research data (Janssens, 2008). Data in this form is available for tran sport virtually without limitations of time for sending or the location of the sender and receiver. However the incorporation of technology into research methodologies is yet to take a form and most of the research procedures involve techniques that are indifferent to the use of technology. For example a lot of primary research is still conducted with data collectors going to the subjects of the research to collect the data and the communication facilities play a trivial role in facilitating the process (Malhotra & Birks, 2007). Hence research over mobile phones and similar communication devices is also not viable in most fields of research and because of many research limitations and requirements. The Benefits of Mobile Access in Research However the leading business organizations of the world are working on devising methods of capitalizing on the potential of market research insight provided by the prospective use of mobile networks for outreach to the subjects of the market resea rch. The main advantages that the ubiquity, spread and incidence of mobile phone usage provide are the speed with which market research can be conducted, the delimitation of the timing restriction for conductance of research, the ability of capturing the opinions and other data of research at any particular time (for instance, reactions of a group of people can be captured using mobile technology immediately after an event), the ease of carrying out the research, the lack of restrictions of the location of the human subjects of the research or that of the researcher, and the possibility of both lateral and vertical research incorporating all the aforementioned advantages, i-e the ease of investigating the state of one factor over many different time instances and that of recording the state of a factor at any instance over many different locations. It has already been proven that the dimension of research corporations far longed for; the study of ‘pulse impact’ or the i mmediate short-lived effects of corporate tactics and decisions can be studied using the mobile research facility (Taylor, 2000). Hence a company might be able to study the causes and patterns of disinterest or interest among consumers for a newly launched product emanating from the first impression of the product. The possibility of research over the internet, which is one of the major forms of mobile market research and probably the main form of market research of the future, also addresses the vital facet of researching of creating interest for the participant in the research. With all the attractions that are available for use on the digital platform, the researcher can approach more people for the research using fewer resources than are required for conventional researching. In one informal study cited by N. Bradley (2010) in his

Effects of Taxation on Macro & Micro economics Term Paper

Effects of Taxation on Macro & Micro economics - Term Paper Example Adam Smith, the famous father of economics was behind the classification of economics. This term paper seeks to evaluate the effect of taxation on both the Macro & Micro economics. Taxation is a key facet in any economy as suggested by Adam Smith in his work on Canons of Taxation .The paper also suggests the areas of further study, in which researchers and other scholars are invited to work on. The Overall the study of economic environment is divided into two halves, microeconomics and macroeconomics. The "Micro" originated from a Greek word. The word means small. Microeconomics entails the study of individual economic units. It is concern with particular individual elements in the economy. It thus gives a worm’s eye view of the economy."Macro" originated from Greek word whose meaning is large. Macroeconomics entails the study of global perspective of the economy. It combines the national or international economy concepts of economy e.g. Total Output, Income and Expenditure, U nemployment, Inflation Interest Rates and Balance of International Trade, etc and what economic policies a government can pursue to influence the conditions of the national economy. It thus gives a bird's eye-view of the economy (Gupta 409) This term paper will focus on taxation as a factor that affects both micro and macro-economic fields. The overall function of taxation is to provide funds to finance the activities of government and can be discussed in the following terms: First, Tax revenue is required to pay for goods and services which government provides: These could be public such as defence or merit goods such as education and medical services respectively. Second, a major function of taxation is to bring about some redistribution of income of income – progressive tax system. Third, Tax revenue may be used to pay interest on national debt. Fourth, Taxation may be used as a fiscal policy instrument to influence full employment levels. Fifth, Social welfare function: i s the use of tax to discourage the production of harmful commodities. Sixth,-Protection policy Function. The Seventh function is the economic stability goal by discouraging unnecessary expenditure (Marshall 87). Adam Smith was the first economist to study the principles of taxation and how they affect the economic environment. Adam Smith came up with principles of taxation; these are equity, certainty, economy and convenience. He came to believe that when a tax is imposed certain conditions must be fulfilled. These conditions are what he called canons of taxation (Marshall 324).These are: The Canon of Equity: This refers to the fairness of a tax system. It’s borne out of the feeling that â€Å"the states’ subjects should support the government in a proportionate way in regard to the revenue they derive’’ (Marshall 324). This means that every person should pay the tax based on the ability; they don t pay the amount. There are three approaches of achieving equity, namely: The Benefit Principle; under this approach, benefits derived from the consumption of goods and services are used as the basis for taxation. Thus people should be taxed according to the benefits they derive from the consumption of public goods. The disadvantage here is to determine the benefits and expenditure of each tax payer. First, The ability to pay: Here the argument is that citizens of a given country are differently endowed in wealth and earnings. Besides the government cannot raise enough funds to finance public expenditure if each and everyone was asked to pay the same amount of tax. So ability to pay should be the basis for taxation because the tax burden is distributed equitably. However, ability to pay is very difficult to effect because of

Sociology Assignment Example | Topics and Well Written Essays - 750 words

Sociology - Assignment Example Impression management refers to both a conscious and unconscious process through which people influence perceptions other people about another person, an object, or an event by controlling information on social interaction. In the film, Angela influences Yaniv’s perception of his personality by sending him mp3 songs, which she took from performances of other people in YouTube. Megan and Abby make false claims with the motive of confusing Nev. It is lucid that the photos that Angela sends to Yaniv as those of Megan were from a friend of a friend. Angela finally confesses all the lies that she has told. How Max Weber’s concept of bureaucracy differs from most people’s negative perception of bureaucracy Bureaucracy is a way that organizes enforcement and administration execution of legal rules. The general opinion of bureaucracies is that they tend to focus entirely on their drawbacks and negative impacts on individual rights and efficiency. Many people view bureauc racy from a negative point of view and thus regard it as being inefficient. Max Weber on the other side contradicts with this ideas and views bureaucracy as tremendously effective measure that people should adopt. Max Weber describes bureaucracy in positive terms and considers it to be an efficient and more rational form of organization. Max argues that when one follows the seven principles, bureaucracy emerges as an exemplary form of governance that should be used in leadership. Max argues that officials must exercise their judgment and skills efficiently to serve the people who are of higher authority (Vogt and Williams, 19). They should ensure that they execute the tasks the authority assign them and sacrifice their personal judgment as a way of achieving the objectives that the authority intends. Criminological Theory The theory that I like best when it comes to explaining crime and criminal behavior is differential association and social learning. This is because it is unquesti onably true that one learns crime thorough associating with criminal definitions. When one associates with other people or definitions which approve criminal conduct, then they will tend to involve themselves in criminal behavior. In cases where one repeats criminal behavior, it becomes chronic, and this forms a form of social learning which will make one get used to the behavior. In cases where criminal subcultures are in existence, many individuals will learn how to commit crime and thus this will have the effect of accelerating the rate of crime in the society. This indicates that criminal activity is behavior that people learn from the others either through differential association, subcultures, or social learning. It is thus indispensable for people to curb crime through avoiding association with people who involve in criminal activities. Blame the poor or blame society Of the above two vies, I think that the one that best explains poverty is the view ``blame the society``. It describes poverty as the state of lacking material possessions or money. The society is to blame for the presence of poor people in the world. This is because it is the society that does not provide the necessary reproductive conditions that the poor need to liberate themselves (Vogt and Williams, 29). There are many people who dedicate many hours and are still poor. One should not hence blame the poor for their state

A Taste of Honey by Shelagh Delaney Essay Example | Topics and Well Written Essays - 2000 words

A Taste of Honey by Shelagh Delaney - Essay Example There is no attempt to connect the play to a wider social world, by 'argument' (characters do not debate the issues between themselves); nor does the play articulate a position on that world (there is no obvious authorial 'point of view' on display); nor, despite the contextual readings, does Delaney exploit the metonymic function of the characters, action or set, but rather the issues are visible in the texture of the personal relationships themselves. Stuart Hall noted this aspect of the play: Delaney is not at all self-conscious about her ability to portray Salford life but she accepts this as a framework for what she is really interested in communicating-her extraordinarily fine and subtle feel for personal relationships. No themes or ideas external to the play disturb its inner form: her values are all intensive. A Taste of Honey is remarkable partly because it breaks a number of racial and sexual taboos: Jo's lover is a black sailor and her flat-mate is homosexual, and the main action of the play is the journey into motherhood of a young, unmarried teenager. It is not simply that these things are represented, but that they are represented positively-that the form of the play elicits sympathy for characters that come to us heavy with connotations, who are part of a world that we 'read about every Sunday in the News of the World'. It is precisely such socially marginal and 'a-typical' characters with which the Wolfenden Report-and the press debate that followed it-was so concerned. The action of the play is contained by a 'comfortless flat', and the stage space is clearly marked as domestic. It is, however, an interior in which all the domestic activities are potentially on display; the kitchen area, the double bed, the living and eating areas-these are all visible, delineating a whole 'way of life' in its routines and chores. Very little conventional domestic activity actually takes place in this space, though, and when it does, it is not performed by characters who inhabit traditional roles. This is part of a complex series of reversals and oppositions in the play, in which expected connections are severed. The mother figure, Helen, is very unlike a 'mother', having no domestic abilities, being feckless and sexually active. The caring role is taken initially by Jo, the daughter, and then by Geoff, a man who displays none of the conventional 'male' attributes. The nearest to a white, male, heterosexual gender norm in the play is to be found in Peter, Helen's l over and fianc, who is presented as a lecher and a drunk. The three central characters are all potentially sexually active, and the two women become so. However, sex is destructive to happiness in the world of the play-as it is in Look Back in Anger. It separates mother and daughter (Helen's marriage to Peter) and leaves Jo with a baby. Jo's relationship with Geoff is only possible because it is without sex. The only moments of genuine difficulty between them are when sex is involved; Jo's demand that Geoff tell her what he does with

Oxidation-Reduction Series Essay Example for Free

Oxidation-Reduction Series Essay Place 10 drops of Zinc nitrate, Zn(N03)2 into well A3 of the 24-well plate. 5. Place 10 drops of Iron (Ill) chloride, FeC13 into well A4 of the 24-well plate. 6. Place 10 drops of Copper (II) sulfate, Cu S04 into well A5 of the 24-well plate. 7. Take the metal solids from your LabPaq 8. Use your tweezers to pick up and carefully insert the piece of magnesium into the sodium sulfate. Record your observations. 9. Carefully insert a piece of zinc into the magnesium sulfate. Record your observations. 10. Carefully insert a piece of lead into the zinc nitrate. Record your observations. 11. Carefully insert the lead into the iron Ill) chloride. Record your observations. 12. In the same way carefully insert the iron into the copper (II) sulfate. Record your observations. 13. Place a paper towel over the drain of your sink and pour the contents of the well plate through it. 14. Throw the paper towel and metal pieces in the trash Rinse the well plate and your Oxidation-reduction table (below) Reactions Mg Na2S04 -+ drain wit n running water. Da sodium is stronger than magnesium, turned iron duller, little amount of bubbles Zn in MgS04 Little to no reaction Less of an reaction than the Fec13, but kind of changed color Pb in FeC13 †+ Changed its color made it slimy green Fe CUS04 Completely stripped nail, turned the tip orange Conclusion I was surprised at the reaction that Iron had because although I did expect some reaction I didnt expect that much of a reaction. I was also surprise at how subtle Pb and Zinc and Pb in Iron could be, I feel that this lab was beneficial in honing our observational skills as some of the reactions where harder to see at first, such as Zinc in Magnesium. Potential Sources of Error I feel that human error could destroy this experiment because if you dont clean the well you wouldnt get an accurate response from the metal. I also thought that the pipet was hard to get the accurate amount of drops out (10). Also the time could play a role, if you recorded your observation at different points of the reduction series you might get different answers. Questions A. Based on your observations make an activity series of the metals used. List them in such a way that the most active metal is on the left and the least active metal is on the right. Remember, sodium and copper are metals, too. 1. Iron, Zinc, Lead, Magnesium B. Suppose you inserted a piece of copper into a solution of nickel chloride and bserved no reaction. Then if you inserted a piece of iron into the solution of nickel chloride a nickel deposit formed on the bottom of the well in the well plate. Where does nickel fit into your activity series? 1. Iron, Nickel, Zinc, Lead, Magnesium C. Suppose you inserted a piece of an unknown metal into a solution of zinc (II) nitrate and observed no reaction. Then if you inserted the unknown piece of the metal into the solution of iron (Ill) chloride a deposit formed on the bottom of the well in the well plate. Where does the unknown metal fit into your activity series? 1.

Emotional Memory Essay Example for Free

Emotional Memory Essay Emotional memory pertains to an individual’s recollection of incidents that have occurred in the past. The mechanism behind such strong retention is mainly based on the emotions that are associated with that particular event, resulting in a increased level of attention that facilitates encoding of the event in the memory of an individual. Emotional memory is also involved in ruminations of the occurrence, regardless of the length of time that has already passed away since the actual event. This kind of memory can be distinguished from other neurobiological concepts of memory because its retention is very strong due to the influence of emotions, which technically magnifies details of the incident. Research has shown that emotional memory is imprinted in the cortical region of the brain. This description is supported by observations that several neural activities occur in the cortex, thus facilitating memory retention. Several studies have indicated that emotional memory involves two major processes, namely encoding and post-encoding. The first process of encoding involves the heightened level of attention of an individual during the actual event, while post-encoding pertains to the consolidation of the details of the event after the actual incident, coupled with enhancement that is triggered by the emotions that were set off at that time. One prime example of an emotional memory is the vivid recall of an accident that is associated with physical injury and blood. Regardless of the length of time that the incident has occurred, the individual who was involved in the accident is still capable of remembering the accident even after several years. One complication of emotional memory is that an individual finds it difficult to dissociate his emotions with regards to a particular incident. It is thus extremely hard for an individual to go back to the site of an accident if this person almost died at that time. It has been suggested that evolution also plays a role in emotional memory, wherein the brain of human beings has acquired the capacity to retain details of an event in order to survive that particular incident. It may thus be possible that through fear, early primates and other higher mammals may have learned to stay away from predators and other harmful environmental components in order to survive in the wild. These species may have adapted such modes of memory by being subjected to extreme discomfort or pain that is related to incidents such as toxin exposure or predation and thus their perception for harmful conditions may have been imprinted in their brains and possibly passed on to their offspring. The exact mechanism behind the retrieval of memories associated with a particular incident based on emotional settings still remains elusive up to this date. The unique feature of storage for a prolonged period of time further complicates the pathway and several analysts have attempted to address this question. Neurobiologists have suggested that emotional memory may be act as a complete process unless an individual is able to retrieve the information associated with a specific incident in the past. Storage of information, or encoding, is simply one component of the entire emotional memory pathway yet the retrieval of specific information is essential in determining that the entire process has been completed. It has also been suggested that emotional memory is easier to access over the neutral events, and this is also partly due to the role of amygdala, which influences how the hippocampus functions at such events. In addition to the emotional influence, sleep also sways the brain to remember specific incidents, wherein the amount of sleep can result in a positive or negative condition for memory. According to Sterpenic et al. (2007), memory is influenced by sleep through the imposition of neural correlates. Through the application of functional magnetic resonance imaging (fMRI), a comparison of neural connections was examined among subjects who were able to sleep for a sufficient amount of time and those who were deprived of sleep. The investigation was designed towards a stage wherein the subjects were allowed to undergo post-encoding, which is one of the two stages of emotional memory. The investigation showed that subjects who received enough hours of sleep had the ability to remember the positive events that occurred. On the other hand, an interesting observation came from those subjects who were subjected to a particular negative event. They observed that regardless of sufficiency or lack of sleep, the subject participant was able to retain the details of the negative event, most probably through the characteristic emotion that was generated from the negative stimuli. Another observation gathered by neurobiologists regarding emotional memory was that several regions of the brain were responsible in retaining such details and emotions. The two major brains areas involved in emotional memory were the hippocampus and the cortex. Specific regions of the cortex that were responsible for emotional memory included the prefrontal cortex, which is also involved in criminality. It seems that negative emotions, such as that involved in emotional memory, are largely stored in this region of the brain. Moreover, fMRI scanning showed a functional connection between these two regions of the brain and the combinatorial effect of these regions was magnified when the incident is featured with negative stimuli or emotions. It is interesting to know that sleep may also have a selective effect on the memory of an individual. The amygdala was observed to only stimulate the hippocampus for encoding when a negative event has occurred and this happens with or without sleep. On the other hand, a happy incident will only be stored in the hippocampus if an individual receives enough sleep. Such selective storage of details may be largely influenced by emotions during that particular event, and not simply by the amount of time that an individual was able to sleep. Such kinds of research investigations are thus important in the providing a better understanding of how emotions influence an individual’s memory and ultimately, one’s mental condition. It has also been shown that emotions play a major role in the storage of details in the brain. In an investigation that involved manipulation of the context of emotion of subject participants, the activity of the neural networks in the brain was examined. A specific memory tested also allowed the comparison of retrieval capacities of the brain and the research conducted by Smith et al. (2005) showed that the presence of emotions increased the likelihood that an individual will retain the details of the incident. The emotional memory tested in this study showed that the actual area of brain involved in this mechanism is the left side of the amygdala, as well as the left side of the frontotemporal region of the cortex. The study also showed that the right side of the amydala and the frontotemporal cortex was not capable enough of storing details of a specific incident, regardless of its coupling to emotions. It is thus possible that when an individual has damaged the left side of his brain, then it is impossible for him to recall any other details of his past. It should also be understood that cognition is mainly based on memory as well as emotion, yet for several yesterday there were not attempts performed into looking into the finer details of the pathway. In addition, there were also only a few reported regarding the interaction of the amygdala and the cortex and on how these two regions responded to each other’s messages. The advent of high definition imaging technologies such as the magnetic resonance imaging allowed the visualization of internal regions of the brain that were perceived to be unreachable by an other analytical means. References Smith, A. P. , Henson, R. N. , Rugg, M. D. and Dolan, R. J. (2005). Modulation of retrieval processing reflects accuracy of emotional source memory. Learning and Memory, 12, 472–479. Sterpenich, V. , Albouy, G. , Boly, M. , Vandewalle, G. , Darsaud, A. , Balteau, E. , Dang-Vu, T. T. , Desseilles. M. , D’Argembeau, A. , Gais, S. , Rauchs, G. , Schabus, M. , Degueldre, C. , Luxen, A. , Collette, F. , Maquet, P. (2007). Sleep-related hippocampo-cortical interplay during emotional memory recollection. PloS Bi

The Argument Of Free Will And Determinism Philosophy Essay

The Argument Of Free Will And Determinism Philosophy Essay Determinism is when a persons behaviour is considered to be affected by internal or external forces while free will is an individuals ability to make most decisions. If we agree to a deterministic description of psychology then we can precisely foretell human behaviour, which results in psychology being in a similar field of science as physics or chemistry. According to Watson, (1982:2), determinism is the view roughly, that every event and state of affairs is causally necessitated by preceding events and states of affairs. On the other hand according to Gross, (2009:210) free will is, the common sense, lay persons understanding of the term is that the actor could have behaved differently given the same circumstances. This essay will explore the different approaches to free will and determinism from different theorists for example behaviourists, neo-behaviourists and so on. The argument of free will and determinism between psychologists and philosophers has existed for years. People who are determined assume that behaviour is determined by outside and internal forces performing on the human being. One example of an outside force could be parents supporting a kind of behaviour thereby encouraging it. On the other hand an internal force would be driven by hormones. People who believe in free will assume that things are a bit difficult (Eysenck, 1994). They know that there is external and internal factors but they believe that people are free to choose their own behaviour. The free will and determinism debate could be finished up by the query that could a persons behaviour have been different in a certain situation if they willed it?(Eysenck, 1994:65) People who are deterministic would disagree and those who believe in free will would agree. Determinism is supported by more theories in psychology than free will. Behaviourists are highly determinists and they argue that the universe is ruled by certain widespread systematic principles (Eysenck, 1994). They believe an action is initiated by a certain presiding cause, and a persons action is no exception. Behaviourists also believe that accurate judgement of peoples behaviour is likely, if a persons present stimulus circumstance is recognized, and if their habitual past is recognised. Skinner (1971, cited in Gross, 2009) claimed that behaviour is determined by ecological factors and that people usually replicate behaviours that are rewarded. According to Skinner free will is an illusion. Bandura, a neobehaviourist, believed in reciprocal determinism and pointed a weakness in Skinners methodology. If human behaviours are truly determined by the external incentives and retributions, then people would always transform to conform to other people. Bandura specified that behaviour is learned from the environment through the process of observational learning (Chance, 2009). Children watch the behaviour of people surrounding them and the people being watched are named models. In society children are influenced by many people or models for example parents, actors on televisions and other models they meet at schools. Children copy these behaviours and then practise these behaviours later on in life. Bandura demonstrated with the bobo doll experiment. He illustrated how there can be hidden learning until a reward or stimulus is used to encourage that behaviour. Young children copied to either strike, or not strike the bobo doll. Only the children that witnessed the model, not g etting positive reinforcement for striking the doll really got involved in that activity. Skinner concentrated mainly on the concept that peoples behaviours are determined by the outside world. When an individuals behaviour is determined by force or punishment it is clear that there is no act of free will. One example of that could be being scared of committing an offence or crime because of the fear of going to prison. Likewise we are also shaped by positive reinforcements, for example being paid a bonus for working overtime (Gross, 2009). However we usually forget about external causes of our behaviour and assume that we are acting freely. When we are determined that we are acting freely this usually implies that we are free from negative reinforcements and this is usually a result of the awards or positive reinforcements we have had in the past. However peoples behaviours also influence their surroundings. Skinner ignored the large number of causes of behaviour. Freud also deeply believed in determinism. According to Freud, people are determined by certain unconscious feelings, outside their consciousness. Minor occurrences like referring to a person with another persons name are a result of fixed causes in the persons motivational system. Freudian slips are involuntary but motivated errors that reveal a persons true desires. According to the Psychodynamic approach internal techniques like defence mechanisms verify the type of behaviours people will have as adults. People are developmentally oriented and will biologically grow in relation to the satisfaction of their natural ability if inner circumstances are positive. However, this differs with Freuds opinion of humans as basically savage beasts, whose hostile drives and volatile sexuality can only be managed by the procedure and arrangement of civilization. Freud was negative towards human nature and saw the instinctive desires of the id as driving people near the self -centred gratificati on of primitive desires. According to the biological approach behaviour is determined by a persons chromosome and inner systems (Eysenck, 1994). When looking at mental disorders this method expresses that the patient is not to blame for their illness. Their biology inclines them to certain situations thereby making it unmanageable unless their biological make up is influenced. This has been supported to an extent, with the understanding that schizophrenia is caused by extreme chemicals in the brain that carries messages. The chaos theory and butterfly effect are an example that show that while psychology is deterministic it is best explained as probabilistic. On the other hand the humanistic approach argues that people have freewill. Carl Rogers argued that people have an inborn desire for positive growth and self-actualisation (Gross, 2009). An individual should be responsible for their behaviour. Rogers suggested client centred therapy where the therapist is known as a facilitator whose job is to help patients exercise free will. Humanistic psychologists argue that the notion that people are controlled by external forces is wrong. However Rogers also looked at the bad side of people and he quoted that, in my experience, every person has the capacity for evil behaviour. I, and others ,have had murderous and cruel impulses, desires to hurt, feelings of anger and rage ,desires to impose our wills on others à ¢Ã¢â€š ¬Ã‚ ¦ whether I or anyone, will translate these impulses into behaviour depends, it seems to me ,on two elements : social conditioning and voluntary choiceà ¢Ã¢â€š ¬Ã‚ ¦I believe that theoretically at least, every evil behavio ur is brought about by varying degrees of these elements (Rogers,1982 cited in Gross,2009:225). A problem for free will is causality. Free will would imply that nothing triggers an action; someone showing only random behaviour would be listed as mentally ill. Free will needs to clarify what triggers actions to occur or else behaviours are predicted to be determined. The ethical argument assumes people have free will. According to this, in order to expect ethical accountability, people must acknowledge the notion of free will. If a persons behaviour is determined by things that they cannot control then the person cannot be accountable for their actions (Hospers, 1997). However, on the other hand, laws require that grown up people do have individual accountability for their actions and so society is indirectly in favour of free will (Teichman Evans, 1999). Soft determinism is an approach that argues that all acts are caused, but only those that are not coerced or constrained are free (Gross, 2009:211). William James supported this approach which is average in relation to the two extreme opinions. According to James effort, or the impression of effort, is the main personal sign that free will has taken place. James also specified that , if our actions have, as their proximate ,immediate cause, processing by a system such as conscious mental life, t hen they count as free ,rational, voluntary, purposive actions (Gross,2009:220). Fromm claims that people are both part of the environment and also unrelated to it. People formed primitive dogmas and religious doctrines to allow them to feel less detached from the world. In Europe until lately the Catholic Church accomplished this position of giving a feeling of security. The church intervened between God and humankind, ensuring deliverance but in the course restricting human liberty (Gross, 2009). I believe we are influenced by our nature which is a combination of what we get from our genes and what we learn from our environment. Sometimes we are forced to make decisions and only get options that are forced upon us by the circumstances we are in. Those circumstances may be a direct result of previous decisions or may largely be decided by luck. Things do not usually turn out the way we really want it. I would agree that people are free to make choices that shape their lives, but, on the contrary people are related to society and consequently ones behaviour can have an effect on others despite the insignificance of the behaviour. I think the notion of cause and effect comes in the picture because there is the notion of right and wrong and the existence of society. For me then, behaviour is significant in both free will and determinism. The way you act is influenced by freedom to make choices in your life, however if put to mind, the decisions are more determined by environment and by current surroundings. (1589) How I have used feedback I have changed the way I used to put my full stops after writing a sentence and I have also worked on using shorter and understandable sentences. I have also sorted the areas where writing was in places, over complex and ungrammatical. I have also put references where they were missing and have also put the word count at the end of my essay.

Romeo And Juliet by William Shakespeare :: Papers

Romeo And Juliet by William Shakespeare This scene is a turning point in the play, showing how Romeo is drawn into the violence that haunts Verona. He enters full of the optimistic joys of love; at the end, he flees into banishment, leaving behind him the bodies of Tybalt and Mercutio. At the beginning of the scene as Mercutio and Benvolio enter; Shakespeare is quick to build up the threat of danger. Straight away, Benvolio is making an excuse for why he Mercutio should withdraw, "I pray thee, good Mercutio, let's retire". Benvolio is simply trying to keep the peace, as he knows Mercutio has a short temper. He is obviously very worried about the threat of danger, as shown by his language, "I pray thee". The Montague's seemed worried, upon the arrival of the Capulet's, fearing that they may be irritated that they sneaked into the Capulet's party, but it seems that is not the reason for the apprehensiveness. Mercutio stirs trouble with Tybalt, but Tybalt doesn't really want to hurt Mercutio, as he knows he ´ s only teasing around, and Mercutio isn't a Montague, but Tybalt however wants a word with Mercutio ´ s good friend, Romeo. Tybalt settles the quarrel with Mercutio when Romeo turns up on the scene. Tybalt accuses Romeo of being a villain, Romeo tries to reason with Tybalt, and even goes as far as saying 'And so good Capulet, which name I tender as dearly as my own, be satisfied ´. Mercutio cannot believe this; he calls it a vile submission, and so shows a little more hatred towards Tybalt. Mercutio is portrayed as a very playful character, For example in Zeffirelli's version of the play Mercutio is washing in the fountain, Mercutio is shown to be having a good time and knows that he does not have to leave, therefore why should he. He has a good reason to stay where he is, although Benvolio is desperate to prevent trouble and tries to get Mercutio to leave. Benvolio has intervened previously when Mercutio has been in trouble, but Benvolio is kept on the

Grapes Of Wrath Essay -- essays research papers

John Steinbeck’s novel, The Grapes of Wrath is one of the most influential books in American History, and is considered to be his best work by many. It tells the story of one family’s hardship during the Depression and the Dust Bowl of the 1930’s. The Joads were a hard-working family with a strong sense of togetherness and morals; they farmed their land and went about their business without bothering anyone. When the big drought came it forced them to sell the land they had lived on since before anyone can remember. Their oldest son, Tom, has been in jail the past four years and returns to find his childhood home abandoned. He learns his family has moved in with his uncle John and decides to travel a short distance to see them. He arrives only to learn they are packing up their belongings and moving to California, someplace where there is a promise of work and food. This sets the Joad family off on a long and arduous journey with one goal: to survive.   Ã‚  Ã‚  Ã‚  Ã‚  In this novel Steinbeck set forth with the intention of raising awareness to the general public of the difficulties and injustices these migrants faced during this period in time. It exposed the methods of the California farmer to use the migrants in order to lower their costs and make their profit margin higher. How they starved and cheated the poor, working man, in order to keep him desperate for food and too weak to protest. Above all, it showed everyone that these â€Å"damn Okies† were all simply men, women and children, no different from anyone else, just poorer. They were human beings with feelings and not the uncivilized beasts they were portrayed as at the time. Steinbeck portrays the â€Å"Okies† in a way no one before him had, and also managed to keep their story true to life. He did this by mainly using dialect, and wrote the â€Å"Okie† dialect just as it was spoken, breaking the lines of proper grammar and spelling. If he was con cerned with such things it would have ruined the personality of the characters. His unique writing style to capture the atmosphere of these people and the era is evident in this excerpt from his book:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  &nbs... ...nbsp;  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Barror-6 any sort of symbolism to mask the meanings behind his words. He comes right out and states the events that have led up to this point and says there will be a revolt eventually, the question is simply when. They were hungry, and they were fierce. And they had hoped to find a home, and they found only hatred. Okies—the owners hated them because the owners knew they were soft and the Okies strong, that they were fed and the Okies hungry; and perhaps they had heard from their grandfathers how easy it is to steal land from a soft man if you are fierce and hungry and armed. The owners hated them. And in the towns, the storekeepers hated them because they had no money to spend. There is no shorter path to a storekeeper’s contempt, and all his admirations are exactly opposite. The town men, little bankers, hated the Okies because there was nothing to gain from them. They had nothing. And the laboring people hated the Okies because a hungry man must work, if he has to work, the wage payer automatically gives him less for his work; and then no one can get more. (318)

Lady Liberty

It was 1885 in New York City. A little boy named Frederick Bloomsmen was hurrying down the streets to get to his master's shop. â€Å"Mayhap if I hurry, I'll get to see Lady Liberty,† Frederick thought. But as he ran along, he heard the town clock strike 6:00. â€Å"Oh no! I've got to make haste!† Frederick said desperately. Frederick had been delivering a saddle to the cart builder and had spent too long talking to the cart builder's son. Slam! The door to his master's store opened and shut as Frederick ran in. â€Å"Where have you been† Mr. Ezra (for that was Frederick's master's name) roared. â€Å"Delivering the saddle, sir, just as you asked me to,† Frederick answered timidly. â€Å"Well, you're late!† Mr. Ezra boomed. It was finally Saturday, Frederick's day off. He ran down the streets, as if racing the wind to see who could get to Lady Liberty skeleton first. Suddenly, he stopped still, for in a shop window sat the loveliest carved figure of Lady Liberty herself! His eyebrows slid up. He ran into the shop. â€Å"Excuse me, sir, how much money is that figure of Lady Liberty?† Frederick asked. â€Å"Well laddie, it's worth 15 cents but I'm lowering the price to 10 cents.† â€Å"Ten cents,† Frederick's head rang out as he ran home, â€Å"Where can I get such a fortune?† The next Monday, Frederick had almost forgotten the figurine. â€Å"Mr. Ezra, sir, may I please have my wages?† â€Å"All right, lad, but only because you haven't been sassin' me.† He opened the cash register and dropped a nickle into Frederick's outstretched palm. Halfway there! Frederick's head seemed to yell out with joy. Now he thought about how pretty that figure would look on Mama's mantle. † I'll give it to her for her next birthday,† he said aloud. â€Å"What was that, boy?† Mr. Ezra said. â€Å"Nothing,† Frederick said quickly, blushing bright red. The next morning after his chores were done, Frederick ran to the shop where the figure of Lady Liberty sat, to see if she was still there. Phew! There it was, looking as gorgeous as ever. The next week, Frederick got his wages. Another nickle! He finally had 10 cents. But as he walked down the roads he thought, â€Å"What if they need just 10 more cents to finish the Statue of Liberty?† And so silently he headed for the donation box. He listened to the cling as the coins dropped into the box. As the months flew by, Frederick's birthday was drawing nearer. One day, as he was running down the streets to see the Statue of Liberty, a shopkeeper (actually the very one that carried the figurine of Lady Liberty) called out from his shop. â€Å"Frederick! Wait! I've got a birthday present for you!† So Frederick stopped and went inside the shop. The shopkeeper handed him a small box. â€Å"Open it,† he urged. As Frederick did so, his eyebrows slid up as his mouth went down. For there, beautifully arranged in a pile of white tissue paper, sat the figurine of Lady Liberty! Frederick felt dizzy with happiness as he left the shop. Mama's birthday came just as quickly as Frederick's had. Frederick re-wrapped Mama's birthday present. When the time came for her to open it, her mouth dropped in surprise. â€Å"Why Frederick, where did you get this?† she asked in bewilderment, â€Å"It's beautiful! I absolutely love it! I'll put it on the mantle.† Frederick had to tell her the entire story, which was similar to the one I have just finished telling you now.

High School and Old Cassette Recorder Essay

My hobbies Almost everybody has some kind of hobby. My hobbies are listening to music , watching television and reading books. I am very fond of music. When I am free, I often listen to my favorite songs from an old cassette recorder. At weekends, I usually go to music shops in the downtown areas to buy good CDs. Of the famous pop singers, I prefer Frank Sinatra, Elvis Presley, Madona and Paul MC Cartney. I also spend an hour after dinner watching news and documentary programmes. I particularly enjoy the program â€Å"The World Here and There† because it broadens my knowledge of nature and human civilizations. My favourite book is ‘’Treachery’’. Its author is Elxan Elatli. I think that my hobbies are very useful. They widen my knowledge, relax my mind, and make me feel better about myself. My favorite hobby is playing drums. I spend a lot of my free time playing drums. I started learning to play drums when I was 9 years old. I played in my school’s band. When I was 12, I got a private drum teacher and started to really enjoy playing. My parents bought me a drum set. An important event in my life There are so many events happened in my life and most of them consist to be an important part of my life. They are precious because I can learn much from them or sometimes they can make me feel better when I am sad. I think the event which influent me most is happened at my senior high school. When I was in my third grade of senior high school, I should choose the university and the major which I want to go on my further study after the college entrance examination. After the score came out, I chose doctoring as my first major. But my parents disagreed that strongly. Because I never said that I wanted to do something in the future relative with the medical career before. Both of them let me thought carefully because to be a doctor was very toilsome. Also, doctors always shift their work and they should go to work at night even. That’s a tired job. In addition, the process of being a doctor was difficult, too. My mother wanted me to be a teacher as her. At that time, I was so confuse that I didn’t know which one was suitable for me to choose. I knew what the advice my parents gave was good for me. I also knew my future was belongs me and I should make the choice by myself, not my parents. Maybe to be a teacher was good, but I didn’t like .After this event, I decided all over the things by myself. i chose the tourism. Like the debates, although sometimes our opinions are different, we communicate our thoughts and make the choice depend on our own. If we hesitate to do one thing and do not make up our mind, we can’t do the thing successfully

Physiological Adaption Fish Essay

Adaptation of Fish to Its Environment BIO101 March 11,2013 Physiological Adaptation of Fish to Its Environment All organisms around the world are sparsely distributed depending on the environment that best suited to their modes of survival. Organisms undergo adaptation – an evolutionary process where they became well-suited to a particular. The process of adaptation happens through the natural selection, whereby nature selects those organisms that suit a certain habitat and sustain them for successive generation and ones that do not perish, hence the theme of survival for the fittest. The surviving species pass the same favorable features to their generation for their further survival after a progressive reproduction. Physiological adaptation of fish to their habitat depends on what the nature favors to suit them. Below is the illustration of the external and internal features of a fish (â€Å"Internal Salmon Anatomy Worksheet Key,† 2011): Water bodies have a diversity of conditions that enable fishes to adapt to their survival. The physiological adaptation of these animals varies to a particular habitat, and it relates to how their metabolism works to counter the changing environment. Fish metabolic activities seek to regulate their body functions in any opportune change of their environment and adapt to it. To control the body temperature, fishes undergo physiological thermoregulation. The physiological and metabolic activities regulate the body temperature and maintain it by means of countercurrent exchange system. The countercurrent exchange system is one where the hot blood in the blood vessels, as a result of muscular activities, passes along and gives up some heat to the blood in the adjacent blood vessels, which is flowing to the other parts of the body. This way fishes are able to keep warm. Fish also have the survival tactics in areas where water temperatures are on the point of freezing all the year round – like in the Antarctica region. In order to overcome the darkness due to the ice over the water surface, fish have a specialized sensory system called mechanosensory lateral line, which enables them to sense the motion of other animal in their environment and allows them to feed. However, some fish subspecies normally live in the freshwater and in seawater depending on the environmental opportunities that affects their chances to survive (WhyEvolutionIsTrue, 2012). Freshwater fish have a mechanism, which makes possible them to concentrate salt within their bodies in the environment of salt deficiency; consequently, marine fish have the capability to excrete excess salt in the hypertonic environment. The latter as well has chloride cell in their gills, which produce enzyme called gill Na+/K+ATPase that enables them to ride their plasma of excess salt build up when they drink seawater. The enzyme is applied to pump sodium out of their gills using the energy generated from the muscle. Freshwater fish have a physiological mechanism that allows them to concentrate salt and compensate their sanity environment. They achieve the balance of the body and that of the surrounding by producing very dilute, copious urine to rid them of the excess water in their body while taking ions through their gills (â€Å"Fish in Their Environments: Habitats & Adaptation,† 2010). Their adaptation favors their capability to adjust to the changing environment. The swordfish has a modified eye muscle with a concentration of mitochondrion cells. The mitochondrion organelles perform the duty of breaking down of food to obtain energy for normal eye movement and to provide heat for blood going to the brain. The physiological system of fish also operates within a fluid environment despite the change its environment. Osmoregulation in fish aims to get a stable balance of uptake and loss of water and solutes through their excretory organs. Marine fish, for example, bony fishes, are hypo-osmotic to seawater; respond to loosing water in their bodies by osmosis and gain salt by diffusion and from the food they eat. They also take up chloride ions through their skin and gills to balance osmotic condition of their environment. In conclusion, fish, like all other animals, have their mode of adaptation to survive in their habitat regarding the circumstances that occur. They will continue to reproduce passing those adaptations to their next generation. References Internal salmon anatomy worksheet key. (2011, January 14). U. S. Fish & Wildlife Service. Retrieved from http://www. fws. ov/r5crc/salmon/workbook/homework_salmon_anatomy_internal_key. htm Fish in their environments: Habitats & adaptation. (2010, March 3). Earthguide. Retrieved from http://earthguide. ucsd. edu/fishes/environment/environment_zones. html WhyEvolutionIsTrue. (2012, April 11). Parallel adaptation in fish: Same genes used over and over. Why Evolution Is True. Retrieved from http://whyevolutionistrue. wordpress. com/2012/04/11/parallel-adaptation-in-fish-same-genes-used-over-and-over/

Gangs and Gang Culture Essay

Casper Walsh is a journalist and author including the sixties Gangster story. His childhood was surrounded by crime and violence. He has been involved with the British prison system since he was 12 years old, as a visitor when his father was in prison, an inmate and now a rehabilitated drug user and creative writing workshop facilitator. The Guardian is a British national daily Newspaper that identifies with centre liberal nationalism and its readership is generally on the mainstream left of British political opinion. It is and readership is mainly white middle class people and its headquarters are in Manchester. This text portrays the picture about the media perception of gangs in our society. According to the author the term gang is usually associated with crime and violence by the media which has made not only youth male, but also working class individuals victims of media stereotyping. He is trying to point out the fact that the media is actually painting a bad picture and only covers the bad side of the gangs. He is also trying to attack the press and convince the reader that gangs are not all that bad and they are necessary in the process of growing up. The text is meant to show that there is nothing new or that scary about gangs, and that youths in every generation will always risk being bad. As a reader of this text I think that the media likes the idea of talking or writing about things that attract the attention of news readers. This makes it difficult sometimes to have a balanced opinion on this particular issue. Stories of this nature such as the negative side of gangsters attract a lot of attention from the readers so media tend to exaggerate when reporting and in this present day people respond to the media views. In this text the writer makes use of stylistic features such as â€Å"irony and paradox. In paragraph 1 there is of an ironical statement when he refers to â€Å"the non-existent good old days† by this he means that every generation has always had some youth behaving differently. In other words society seems to think that youth behaviour in the present time is worse than the one from the past which is not always the case. The fact of the matter is that every generation has always had its fair share of youth trouble. There is also an example of a paradox as stylistic feature in paragraph 1 where the writer talks about â€Å" rooftop shouting and table banging about the breakdown of teenage society†. He thinks that the media is creating a moral panic by portraying youth behaviour as big crisis out of control. For example the media will talk about dysfunctional families, as the cause of crime and violence in our society. But it is true that not every criminal comes from a dysfunctional family although some do. In my opinion I think the use of figures of speech is necessary for the writer to be able to deliver his message in a way that is not offensive to the reader. The fact that he is writing to particular class of people, it is important that the author communicates to them in a language they will understand. I find the word â€Å"Dim view† used by the writer in paragraph 1 inappropriate since what is dim to one person will not necessarily be dim to another. This text portrays the writer`s personal opinion of the media when covering gang related issues in our society. The writer puts all the blame on the press and doesn’t at any one time show that there are bad gangs who do horrible things. The sense of passage would change if the point of view was varied. I find the writer`s opinion not balanced because it only talks about his side of the story. There is some truth in what the media covers on gang related issues. We live in a free and fair society where most people have a choice about decisions that affect their lives. This applies to youth in our society having a choice of whether to join a gang or not without affecting their livelihood. It is not infact a necessity to join a gang in order for you find your identity as a person. People can choose alternative routes to gangs by joining activities such a social sports club, a church and still find themselves. The author only talks about male and youth yet at present we have female gangs and not everybody in gangs is necessary youth. Gangs have lords who are old mature people who actually run and use the youth to do the dirty work for them. The author is writing based on his own experiences and encounters and another person who had a normal life cannot look at gangs the same way. Looking at the facts of this text it is clearly stated that the writer comes from a gang and criminal back ground. My research about the writer found that not only himself but also his father was in jail for sometimes and as a result of this the author was influenced to work with offenders in and out of prison. In the light of this the author will have biased views on this matter to support his background and the people he stands for. The fact that the author is addressing the media which is made mainly with middle class people such as journalists , he makes use of the Guardian newspaper to conveys his message accordingly. Perhaps the author`s text would have changed in terms of tone and balanced view if he had used a different category of paper. I think he would have done some research and would have been able to find evidence to support his arguments. In addition to this he might have used a simple way of writing his text to put his message across.

Accounting for Research and Development Deals Activities

The accounting for research and development deals with activities that improves the processes and product. The terms of research and development is used in the standard with the following meaning. Research is the planned and the original investigation, which is undertaken by the entity to gain technical and scientific knowledge and understanding. On the other hand, development is the application of the knowledge gained or using the finding from the research for producing improved or new product, processes, services and material. The development is undertaken prior to the commencement of the usage and commercial production. The activities encompassed in the research and development is difficult to identify (Barge-Gil & Là ³pez, 2014).    The definition provided assist the reporting entities in classifying their activities under the research and development. The distinction of the activities are based on the organization types, types of the project undertaken and the types of business. The medium sized firm had confusion about the formal definition of Research and development while the small firms understood the concept of R & D in an informal way. The FRS – 13 deals with the accounting for the activities related to the research and development. The activities related to research and development are distinguished from those activities that are non-research based because of the absence and presence of ‘appreciable elements of innovation’ (Bebbington et al., 2014). The core accounting rule in the area of research and development are the expenditures that is to be charged as an expense when incurred. The expenditure, which is incurred on research, is not directly related to the future economic benefits and capitalizing the ‘cost that does not comply with the accrual concept’. The expenditure related to the research, development is written off to the account of profit and loss, and this is because the expenditure on the research does not provide the entity with the direct future economic benefits. The expenditure on the development cost has to be written off as the expense incurred to the profit and loss account. However, there is the option of deferring the expenditure incurred in development and it can be carried out as the intangible assets on the entity meeting some criteria. The research and the development costs are need to be separated in order to achieve the reasonable degree of comparability between the accounting period of the same entity and between the entities (Bowen et al., 2013). For sustaining the dynamic economy of New Zealand, the research and development is an important concept. The socio economic issues of New Zealand is addressed sing the accounting for R & D. The literature review is provided on the expenses relating to R & D. The harmonization in the accounting treatment of the research and development is unlikely to happen. The capitalization of R & D has always remain a controversial issue. The revised International accounting standard 38 make the distinction between the development and the research phase. The expenditure of carrying out research should be treated as an expense (Deegan, 2013). A reporting entity cannot demonstrate during the research phase of the project that whether the intangible assets are capable of generating the probable future economic benefits or not. The expenditure on research should be recognize as expense and there is the need to recognize the assets arising from the research. The intangible assets needs to be recognized in the development phase if the entity is able to demonstrate the ability to sell or use the assets. The entity also needs to demonstrate the whether the intangible assets are technical feasible for using or selling purpose. The ability to measure the expenditure related to the development to of the intangible assets should also needs to be demonstrated. The treatment of research and accounting provides for the flexibility between the choice of capitalizing and expensing. As a result of which, the companies that are more leveraged are encouraged to activate their cost related to R & D rather than expensing them. The managers ar e motivated to prevail such accounting decisions over the other. It is argued that the high debt level forces the company to capitalize on the expenditure of R & D. The choice available to the company because of this decreases the debt ratio and increases the accounting profit. The firms are encouraged to make the accounting decisions that are income increasing (Daske et al., 2013). The accounting for research and development has the implication on commercial environment in terms of the accountability initiatives. The development and the research makes the strategic focus rather than the university accounting and the professional curricula. The developments provide the platform for the wider interest of public and this improves the relevance of the information to enhance the process of decision-making. The various business leaders and the accounting profession has embraced different types of corporate reporting. This is known as the integrated reporting. The research and development would enrich the appreciation and understanding of the accounting academics of New Zealand for the achievements and efforts of the early builder sin the accounting field (Dinh et al., 2015). The basic issue concerning the accounting for research and development is the expenditure. The expenditure associated with the research and development is that there is no certainty in the future benefits and it makes it difficult to treat and record the expenditure as an asset. Because of this, the GAAP has made it mandatory to charge the expenditure as an expense incurred. However, this cannot be regarded as entirely pervasive as there are some limitations to it (Mynatt & Schroeder, 2012). The current tax treatment about research and development is uncertain. The measures of taxation does not have anything to address the uncertainty. The uncertainty over the treatment of taxation of research and development is not addressed sing the current measures. The main area of concern is the revenue and capital R & D expenditure. The ambiguity in the treatment of taxes comes from whether the cost are classified as capital or revenue. If the taxpayer has enduring benefit, then the cost is classified as expenditure and otherwise it is classified as the revenue expenditures. It is not clear in the tax law of New Zealand when the expenditure related to the R & D is immediately deductible and when the expenditures are not immediately deductible. This comes with the risk of disputes that are potential in nature. This risk of disputes exist with the Inland Revenue. When the taxes are underpaid, this comes with the risk of use of money interest and penalties (Healy & Palepu, 2012). The method of accrual accounting in New Zealand is faced with a number of issues. The reporting entity encounters with a number of issues when they intend to correctly identify the cost related to the research and development. The accounting treatment of the cost for the purpose of tax is also the major issue faced by the reporting entity. The financial reporting standard relies on the accounting treatment for the amortization of the development expenditure at the end of the process of research and development. The development of the New Zealand equivalent to the IFRS for the purpose of application by the entities of New Zealand. This would also include references to the regulatory environment. The harmonization of the financial reporting standard by liaising with the Australian accounting standard Board. There are also new development in the business environment (www.ifrs.org, 2016). The tax rule concerning the research and development is about the cashing out off the losses from taxes. The companies building the service or product would make the expense until the development of the product and it will make losses until the revenue is being generated. The losses attributable to the development would be carried forward to the next year when the company starts making profit by selling the developed products. The changes allows the tax loss due to research and development to cash out their loss, which arises from the expenditure of the research, and development. The new development focuses on the newly started companies who are engaged in the intensive research and development. This is intended to reduce the exposure of the startups to the market failure and the distortion in the taxes, which arises for the treatment of the losses attributing from taxes in the current scenario (Kelsey, 2015). Expenditure accruing to certain types of expenditures are not included in the measurement and the cost that are claimed by the company must be related to the research and development. The cost might include office cost relating to R & D, wages, salaries and the contractors cost. It also include the depreciation of the assets that are solely used for the purpose of research and development. The newly developed regime allows cash out losses. However, there are some limits imposed by the regime. The cost related to the research and development shall comprise of all the activities that are directly attributable to the activities undertaken under the research and development.   The cost needs to be allocated to such activities on a reasonable basis. The research and development costs between the entities should be separated to make a reasonable degree of comparability. The distinction should be made between the development cost and research cost. The proposal is to address the uncertainty by clarifying the revenue or capital boundary. This is done by allowing the taxpayers to follow such accounting treatment where the expenditure related to the R & D is immediately written off for accounting. This will immediately deducted for the taxation purpose. Any types of expenses incurred in undertaking and carrying out the research are deductible immediately for the taxation purpose. There are some criteria for the treatment of the expenditure on development and this decides whether it will be immediately deductible or not. This will provide the payers of taxes with more certainty and the result would be the fewer disputed between the Inland Revenue and the taxpayers. This will help the businesses to focus less on the tax affairs and enable them to concentrate on their businesses (Knechel et al., 2012). The adoption of International reporting standard in New Zealand has reassessed the role of financial reporting standard board (FRSB). The FRSB needs to add material, which would describe the applicability and the scope of the standard in New Zealand. Some of the arguments can be made about the future developments. Due to the cost incurred in the research and development, the economic benefits are expected to flow to the entity; therefore, it can be argued that rather than treating the cost as an expense, it should be treated as assets. This is so because it is align with the assets definition prescribed by the International accounting standard framework for the preparation and the presentation of the financial statements and with the statements of principles. There is a need to provide accountants in New Zealand with more information so that the situation is clarified. The development and the adoption to the international reporting standard will make possible the comparability and th e universality of the accounting treatment of the research and development internationally and regionally (Samkin & Deegan, 2012). The accounting standard board of New Zealand issues the accounting standard in New Zealand. The profit entities reports under the International financial reporting standard (IFRS) of New Zealand. These are the standards developed by the accounting standard board of New Zealand. The External reporting board does the approval of these standards. The entities are adapting their financial function as per the standard to achieve the efficiency for long term and met the requirement of the standards. The entities, which are currently reporting under the old GAAP, will need to be adapt to the New Zealand International financial reporting standard. However, the International financial reporting standard of New Zealand and International financial reporting standard are different (Naranjo et al., 2015). The former also deals with the domestic standards and this deal with the areas that are not dealt under the IFRS. The transitional requirements of both the standard are different (Nobes 2014).The framework of accounting standard at the current scenario is implemented in three stages. In the first stage, the entities which mainly involves changes to the profit entities accounting standard. The second stage involves changes for public entities. Thirdly, the changes to the accounting standard of the profit and public entities. The companies that is the reporting entities are significantly affected by the accounting of the research and development. However, it is more confined to the entities engaged in the research and development. The purpose of the report is to provide the insight into the accounting for the research and development in New Zealand. There are some gaps as per the literature review. The analysis presented in the reports suggest that the financial reporting regime of the international accounting standard is viable and is an alternative to the existing financial regime of New Zealand. Adopting to the International Financial reporting standards would provide the country with the long-term net benefits. The country should adopt to the IFRS in a manner, which would preserve their commitment to such financial reporting standard, which is sector neutral for New Zealand. New Zealand should look forward to ensure the high standing in the long term and should not be complacent. The country can be an important contributor in the development of the internationally accepted financial reporting in the accounting of research and development. Barge-Gil, A., & Là ³pez, A. (2014). R&D determinants: Accounting for the differences between research and development.  research Policy,  43(9), 1634-1648. Bebbington, J., Unerman, J., & O'Dwyer, B. (2014).  Sustainability accounting and accountability. Routledge. Bowen, R. M., Jollineau, J., & Margheim, L. (2013). Corporation's Intellectual Property: Accounting For Research And Development Under US GAAP Versus IFRS.  Journal of Business Case Studies (Online),  9(4), 321. Daske, H., Hail, L., Leuz, C., & Verdi, R. (2013). Adopting a label: Heterogeneity in the economic consequences around IAS/IFRS adoptions.  Journal of Accounting Research,  51(3), 495-547. Deegan, C. (2013).  Financial accounting theory. McGraw-Hill Education New Zealand. Dinh, T., Eierle, B., Schultze, W., & Steeger, L. (2015). 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