This Paper Will Discuss The Public Perception Of CPAs In Todays Societ

This paper will discuss the public perception of CPAs in today's society, pitfalls that they may encounter, methods to prevent some of these negative behaviors and consequences they may face should they fall short. Most Who Do You Trust? surveys rank politicians, lawyers and used car salesmen at the bottom and certified public accountants at the top. That is because the CPA profession has a squeaky clean image--anal-retentive little wimps who wear thick glasses and cannot get a date. CPAs are known and respected for their honesty. The profession that goes out of its way to project that image, and there is a certain amount of truth to it. Not all accountants are anal-retentive little wimps who cannot get a date. Many of them are quite articulate. Some are quite lovely, in some schools, more than half of the accounting majors are women. Also, not all CPAs are squeaky clean and respected for their honesty. Some are quite dishonest and are putting a black mark on the image of the entire profession. There is one area where the CPA profession has fallen short of protecting the public interest. The general duty that accountants owe to their clients and the other persons who are affected by their actions is to exercise the skill and care of the ordinarily prudent accountant in the same circumstances. Two elements compose the general duty of performance: skill and care. Another element and responsibility is owed to clients and other persons, that is that accountants should observe a standard of ethical or social responsibility. One set of difficulties concerns ethics education's ability to instill the chosen values and to make them stick after the educational process is completed. Instruction in acc ounting ethics is directed at people whose character-or lack there-of-has largely been formed by the time the instruction occurs. Although such instruction should increase the moral awareness of those who are already predisposed to listen, its effect on the basically self-interested, indifferent, or unethical is questionable. Even those who are positively influenced by ethics instruction, moreover, may still behave irresponsibly if their careers or their livelihoods require them to act in their client's financial interest. Recent pressure to include more ethics instruction in the accounting classroom has placed an emphasis on individuals who have a sense of moral responsibility. In accounting ethics education literature the benefits of teaching ethics have been greatly influenced by the following set of goals presented by Loeb (1988): 1. Relate accounting education to moral issues. 2. Recognize issues in accounting that have ethical implications. 3. Develop a sense of moral obligati on or responsibility. 4. Develop the abilities needed to deal with ethical conflicts or dilemmas. 5. Learn to deal with uncertainties of the accounting profession. 6. Set the stage for a change in ethical behavior. 7. Appreciate and understand the history and composition of all aspects of accounting ethics and their relationship to the general field of ethics. An emphasis on codes of conduct may result in students' failure to develop discretion and judgment . . .which are more than simply a matter of what acts are forbidden, which are required, and which are permissible (Whitbeck, 1992, 128). Emphasis on rules may quickly become training in how to get around the rules while remaining technically legal. While students must be acquainted with professional codes of conduct as part of their preparation for a career, most researchers on ethics do not consider such material to be sufficient grounding in ethical training (Fulmer and Cargile 1993:Adams et al.1995). A few years ago the Ameri can Institute of Certified Public Accounts (AICPA), the largest CPA membership organization in the world, decided that starting in the year 2000, new members would have to have 150 semester hour of college credits (5 Years) instead of the present four years to become a member (McGee). On the surface that does not appear to any big deal. No one has to become an AICPA member to practice public accounting or to be a CPA. But, there are several problems with this. The most obvious is that the major group harmed is the students (or parents), who must cough up another $10,000 or $20,000 for a fifth year of education. Then there

buy custom Future Directions essay

buy custom Future Directions essay Netflix is an American company established in 1997 by Marc Randolph and Reed Hastings. It specializes in providing on-demand internet streaming media and serves the United States of America, Latin America and Canada. Its headquarters is in Los Gatos, California. By 2009, it had approximately 10 million subscribers and distributed a collection of 100,000 DVD titles. By April 2011, Netflix had 23.6 million subscribers. The company is famed for its excellent worker-oriented culture, which includes unlimited vacation time and enabling staff to take paychecks in stock options. Netflix rates as among the most successful technology based ventures serving the United States, Canada, and Latin America. The topic of change management is a sensitive one, especially for Netflix. This is given the company has a very large clientele who can be negatively provoked by any negative venture by the management. Netflix has recently had some problems and lost a big amount of subscribers because of the inc rease of prices among other things. This occurred during the companys shift from physical DVD rental to video streaming. Thus, extra caution should be taken in managing the activities of Netflix. There are various change management models proposed, for instance Kotters 8-step model, Bridges Change model, Kubler-Rosss 5-stage model among many others. Let us use Kotters 8-step model and Bridges Change model for this crisis audit. In its undertakings, Netflix has used some aspects of Kotters model that emphasize urgency. For example, Netflix management has been quick in responding to its market shift. This is through expansion of the DVD rental business to include video streaming. This made a lot of sense, as the firm kept the same customer base, fulfilled the same needs of the customers, but most importantly in a different format. This is outstanding when compared with, for instance, Blockbuster, which despite its physical retail locations could not make such daring market shifts Netflix saw the urgency of migrating to electronic video streaming from physical video DVDs. William Bridges, on the other hand, proposes a theory of change that involves a three-phase process. These are mainly based on contrasting the change with transition (Green, 2002). When looked at using Bridges ideas, Netflix is deficient in some aspects. The introduction of video streaming in the established DVD rental business was confusing to customers. This could have been done better through separating the two business ventures and supporting them fully. By not doing this, Netflix did not afford clients the transition envisaged by Bridges. The companys website became a mixed up entity of choices between getting instant services or joining long queues of waiting for physical movie DVDs. Netflix added the video streaming service for free. On one hand, the company used the Kotters idea that emphasizes the creation of short come wins. However, this was ignoring the expectations of customers, which are central to both Kotters and Bridges models. By introducing streaming freely, some customers were made to believe that future services of Netflix would be free. In essence, this would never happen. Kotter argues that it is important to convince the stakeholders that the proposed change is necessary. This was overlooked by Netflix by introducing a service for free (streaming)and offering incentives for them to move from physical to electronic, instead of taking the time to explain the need and advantage of the change. Netflix change management deficiencies even took a greater nosedive when the company hiked the price for DVD rental and streaming service. Customers could not understand this increment of price because of a service they did not originally ask for. Netflix further went on to introduce a separate website for the two services and made it clear that the Netflix brand only applied to the streamingg service. Instead of concentrating of removing obstacles (as proposed by Kotter), Netflix added more barriers. These careless decisions motivated customers to try out alternatives to Netflix. Change can make a firm remain relevant in todays dynamic world. Taking advantage of new trends may enable a company to earn more income and grow. Change may also enable a company to solve immediate problems or evade future troubles. This can be elaborated by the example of Netflix, whose decision to venture into a virgin field of DVD marketing enabled it make a lot of profit (Green, 2002). Netflix has remained relevant today because of adopting new technologies, for instance video streaming. Netflix should continue to shop for cutting age technologies in order to remain relevant. A good shift would be adopting model-driven development in providing on-demand internet streaming media. A decision to pursue positive change may bring Netflix out of its current mess. Applying Bridges and Kotters change models may bring the desired future in the company. The company should refocus on the expectations of its clientele. This involves determining and addressing their complaints. Key challenges faced in managing change are lack of support from stakeholders, lack of foresight and communication barriers. In the case of Netflix, the clients-who are the stakeholders in this case- did not get proper communication about the need for change, thus failed to support or resisted the change to video streaming. The managers of Netflix failed to foresee the problems of merging physical DVDs and Video streaming services. Netflix should learn from this oversight and in future, adopt public relations ventures before introducing new ideas to the market. Change and change management should be planned. There should be wide consultation with both managers and clientele on the change proposed. In addition, change should be looked at from the long-term benefits rather than the short term wins. Buy custom Future Directions essay

Aspirations

For as long as I can recall I had always been afraid of aspiring for more than I had the ability to attain. This summer I met my future wife, I Just didnt know it yet. Although that Is another story that was written on its own, but once we were in love and both accepted each other, we came to find that others did not agree with our decision. We thought our bond could overcome anything Including their reproach, but, sooner than later, it began to come between us. Soon my life became a struggle to keep our love a secret from society.We didnt want different treatment, because we were both till the same people we met and the same girls everyone else knew. I was afraid of losing her to the world. I began to consider my options. Let my love go and let society separate us or follow my Intuition and Just live my life the best way I knew how, I chose to live and love even though It was hard from the start. I began to love my girlfriend fearlessly. I began to fight for us and overcame my fear of the unknown and the contempt others may harbor towards us. Even though we had challenges to overcome and people to confront we both held fast to the opportunities that lay ahead.The glares and sly whispers from others only provided a reason to prove them wrong thus I grew more determined to be happy no matter what the circumstance. She gave me the confidence to not only pursue my goals but actually fulfill my potential academically and set ideals for my life. She allowed me to be whoever I wanted to be, without letting go of how I got there. She was the kind that let me embrace those internal contradictions that made up an entire oxymoron, complex and complete human being.

Research Paper on Staph Infections Essay Example | Topics and Well Written Essays - 1500 words

Research Paper on Staph Infections - Essay Example two major species of Staphylococcus are Staphylococcus aureus and Staphylococcus epidermis, the difference is distinguished between the fermentation of mannitol salt agar. Staphylococcus aureus will ferment mannitol and produces acid and Staphylococcus epidermidis does not. Sometimes, Staphylococcus may cause infection the most common being skin infections. Mostly these infections are not major and can be treated easily without using antibiotics. Such minor infections of Staphylococcus are skin infections, bone infections, and pneumonia. Occasionally, Staphylococcus bacteria can also cause serious infections such as severe life-threatening bloodstream infections. These diseases are spread by having direct contact with the infected individual. Although some skin infections may be infected by indirect contact by touching inanimate objects. It is important on how Staphylococcus is spread because a person is liable to pick the infection up from almost anywhere. According to the Center of Disease Control, most serious staphylococcus infections were treated with a certain type of antibiotic related to penicillin. Although, over the years, the treatment methods for these infections have become difficult because of antibiotic resistance. As reported, by the Center of Disease Control, "antibiotic resistance can cause significant danger and suffering for children and adults who have common infections, that may have once been able to be treated easily with antibiotics. The use of antibiotics encourages the development of antibiotic-resistant bacteria. Bacteria that become resistant to antibiotics occurs when bacteria mutate causing a reduced or even maybe eliminating the effectiveness of drugs, or any other chemical designed to prevent disease. These bacteria learn to survive and therefore, continue to multiply causing more harm to their host body. The CDC reported that people should only use antibiotics to treat bacterial infections, not such things as the flu or cold

Project management - Answering the case study Question Essay

Project management - Answering the case study Question - Essay Example The cost of each Windows 2000 workstation is $3000, where as that of Windows 2000 server is $12,000. The term labor cost refers to the cost that the employers incur in hiring incremental unit if labor. The labor cost is used for various purposes like judging the various cost levels of different labor classes (Triplett, 1983, p.4). It has been assumed that each one puts in 40 hrs per week, as per the problem. The rest of the data has been collected from the exhibit 7 & 8 of the case study. Number of hours was calculated by dividing the no. of days with 7(since there are 7 days in a week) and multiplying with 40. The critical path method is one of the several management techniques during a project planning. A project generally is made up of a number of individual activities. These activities can be divided into further activities while handling a complex web of activities. The CP model helps us to determine that how long a complex project might take for its successful completion. It also helps to identify the activities that are ‘critical’, which implies that the tasks that are important to be finished on time otherwise the project can be delayed. The tool also helps to determine whether one needs to speed up the project and for doing so which a cost effective way. This can be achieved by feeding in the data of cost of each activity and the cost of speeding up the activity in the critical path method. (Samuel L. Baker, para 1-3). According to Hiemstra (2000), the critical path analysis is logical sequence of the series of activities of a project in such a way that the most efficient route is determined. The tool helps in time management and helps the managers with sufficient information to take decisions regarding the project plan (para. 2). Planning is an important component of every project. Risk factors are always associated with project sing technology. These risks can be classified as schedule overruns, change in the technology and its

GWF Hegel and the Development of Moral Integrity Essay Example for Free

GWF Hegel and the Development of Moral Integrity Essay Moral integrity is the core and purpose of Hegel’s moral writing. The point is to reconnect mankind with the nature and purpose of their development, something that Bookchin shares. Moral integrity is a process, a process that develops only through institutions, and hence, is perfectly a part of this paper: ethical integrity is a social integrity, both created by and mediated by institutions (Horowitz, 1966, 8). For Hegel, these institutions are three-fold, the family, the civil (economic) society, and the state itself. These three things work together to form to integral personality and mediate it through the various elements of day to day life. While often highly rarified and theoretical, it seems that Hegel, in reality, is the most practical of all the writers we have examined. The moral personality as an integral unit is mediated through, first, the family. Initially the moral personality is seen as the opposite of integral: completely and absolutely free to adopt any end whatsoever. This is not a good things, but is the very source of capriciousness and arbitrariness. The entire point of building the morally integral person is to provide this otherwise empty will with purpose and content. The first institution to do this is the biological family. In this first and vital institution, the human person is shaped to love and to see oneself in the other. Mutual aid is a fact in the family, and such mutual aid seeks no profit, but exists in and of itself, helping and assisting for the sake of loving (Horowitz, 1966, 12). But this institution, as significant as it is, is not self-sufficient. In order to function and survive, it needs to be a part of the broader society and its productive capacities, hence, it passes over into what Hegel calls â€Å"civil society. † This second institution is similar to Locke’s principle of productive property. This is the realm of free action, of the drive to manifest one’s personality in work. Here, it is morally legitimate and useful for a person to seek gain and profit. The family was the arena for love and self-sacrifice, civil society is the arena for its opposite. But, just as the family is not self sufficient, neither is the market. The market leads to oligarchy ane the domination of capital. If unchecked, as Bookchin reminds us, the market will take on a life of its own, and all things will be valued on the basis of their monetary value. Hence, the economic life of the people will finally resolve itself into the state, a far more complex manifestation of the family, headed by the king, a patriarch (Yack, 1980, 710-712). The state manifests the universal mind of the people. Locke and Proudhon hold that the true nature of the natural law has its repository in the people: here, it is the people coming together in the state, the state as the ultimate integral individual. So while all three of the above writers saw the state as a problem, Hegel views it as the solution. If natural law and moral integrity are a single concept with basically a single content, then the central state becomes all important as the physical manifestation of this. What is significant is that all four of these writers got to their conclusions in the very same way, through the application of natural law in the construction of morally integral beings. 5. Conclusion All four of these writers used natural law. All four denounced the world of market capitalism that is not restrained by natural law. All four sought to define the integral individual. Locke sought to define this in the property owner, virtuous in the respect that he would not judge in his own case, but he will be a part of a limited state that would objectively apply civil law to criminal cases. Proudhon rejected the state, and defined the integral person as a producer, a part of a guild or organization based around economic function, operating in a free arena where goods and services are exchanged via contract. The morally integral person, then, functioned as an honest broker, one who maintains his promises and promotes the good of all in so doing. For Book chin, the morally integral person was a real citizen: the balance between market goods, the natural world, political rights and communal responsibility. The morally integral person limits his needs to what is good for the community and what preserves the natural beauty around him. Lastly, Hegel sees the morally integral person as a developmental entity: someone who has all his natural attributes, the lover and the fighter, synthesized in the state and the national culture. Bibliography: Bookchin, Murray (1993) â€Å"What is Social Ecology? † in Environmental Philosophy: From Animal Rights to Radical Ecology. ME Zimmerman, ed.Prentice Hall Forde, Steven. (2001) â€Å"Natural Law, Theology and Morality in Locke. † The American Journal of Political Science 45, 396-409 George, William (1922). â€Å"Proudhon and Economic Federalism. † The Journal of Political Economy. 30, 531-542 Horowitz, Irving. (1966) â€Å"The Hegelian Concept of Political Freedom. † The Journal of Politics. 28, 3-28 Proudhon, Pierre (1977) The Principle of Federation. The University of Toronto Press. Seliger, M. (1963) â€Å"Locke’s Natural Law and the Foundation of Politics. † The Journal of the History of Ideas. 24, 337-354 Yack, Bernard (1980) â€Å"The Rationality of Hegel’s Concept of Monarchy† APSR 74, 709-720

To Kill A Mockingbird - Knowledge and Courage :: Free Essay Writer

To Kill A Mockingbird - Knowledge and Courage To Kill a Mockingbird is not a story about birds, or animal abuse. This novel is a book of knowledge and courage which both teaches and fixes people's view of life. Even though the title is "To Kill a Mockingbird," it is suitable to entitle it as to kill our stubborn misconceptions. This novel is full of courage shown by Harper Lee. During her lifetime, there was a huge concept of racism going on in America. However, Harper Lee wrote To Kill a Mockingbird, which is about racism in the society, to go against racism that is overwhelmingly real. To present her message her through her book to the society was a very dangerous action. However, this book touched people's deepest heart, and people's conscience and awakened them to the painful reality. Therefore, this novel is one of the finest classic American novels and is universally acclaimed, because of three reasons. To Kill a Mockingbird educates the whole world about racism around the world, and the themes that teach knowl edge about life. Harper Lee expresses the merciless global racism through her book. Not only are the colored people criticized from the whites but also the Radleys are part of the white society that was discriminated. The Radleys lived differently from the rest of the Maycomb people. However, just by living in a different style, the people believed that they were different human beings. Even Jeremy described Boo Radley as "[he] [is] about six-and-a- half feet tall, judging form his tracks; he dined on raw squirrels and any cats he could catch, that is why his hands were bloodstained."(P13) This is rather a description suitable for monsters than a human being. Just by a different life style, people create weird concepts about Radley. Also, racism in Maycomb is very serious, they have different churches and different picnic areas. They consider "nigger-lover" as one of the abusive language, however, "nigger-lover" is used by "ignorant, trashy people"(p108) when they believe somebody's favor ing Negroes over and above themselves."(P108) People who are jealous of people who love black people more than white people use this "ugly term to label somebody."(P108) Racism comes from different lifestyle, or different appearance.

Manufacturing Plan For Wing Of PAV

Manufacturing processes are differed according to the fabrication techniques such as sheet metal forming and machining processes. For the wings of a new personal air vehicle (PAV); skins ands ribs are produced by sheet metal forming process and spars are produced by machining process. Finally all produced parts are assembled together to produce final wing structure. In addition, since the components that build up ailerons and flaps are very similar to wing structure, manufacturing techniques applied for skins, ribs and spars are also valid for them. Since there should be actuator and hinge fittings to connect ailerons and flaps to wing structure, they are considered in machined parts manufacturing process section. SKIN MANUFACTURING Manufacturing process of skins is shown in Figure -1; Figure-1 [1] Tools for sheet metal forming Operations; Stretching Dies, Drill fixtures, drill plates, holding tools First Cut Aluminums Raw Materials are cut by shearing machine or hand router to get available sizes for manufacturing with much enough excess portions. Heat Treatment Blanks are then solution heat treated to provide necessary mechanical properties to the parts. Heat treatment operations are done according to the design requirements which are defined by engineering drawings. Heat treatment processes are applied to make parts generally T4, T5 or T6 tempers. Stretch Forming – Skins On the stretch press, skins are stretch formed and their tooling holes are marked. After removing the skins from stretch presses, the marked tooling holes are drilled for succeeding assembly operations. An example of stretch forming process is shown in Figure – 2. Figure – 2 [2] Skin Routing Routing operation could be done with two techniques; The first one is using a routing shell tool which has two parts which have exactly same form of the skin. The skin is then located in between them which is fixed with the tooling holes previously opened after stretching and a hand router is traveled around the tool to shape the skin to its final contour. A photo of a router shell is shown in Figure – 3. The second technique is using a five axis gantry routing centre with flexible vacuum assisted table. The skin is positioned with the aids of vacuum assisted columns as shown in Figure -4 and tooling holes are used to set the machining coordinate axes. Figure – 3 [3] Figure – 4 [4] During routing operation, tack holes are also drilled. Also during routing operation, excess portions like access openings or some pockets are removed from the skin. Surface Treatment Surface treatment operations are also defined by the engineering drawings. Some of the surface treatment operations applied are rinsing for cleaning, chromic acid anodizing, primer and coating for corrosion prevention. Primer coating and painting are also called as Chemical Conversion Coating (CCC) which is beneficial for fatigue prevention. In our case, chromic acid anodizing is applied to 2024 skins for preventing corrosion and paving the way for painting. Before chromic acid anodizing, fine holes should be masked to keep dimensions accurate. A typical anodise process would consist of a solvent wash and/ or an alkaline clean to remove any oils or greases from the surface. followed by a de-oxidiser stage to remove the natural oxide film from the surface, followed by chromic acid. This gives you a clean oxide free surface which once anodised will give better adhesion of the anodised layer. There is a water rinse stage between each tank to prevent contamination of the bath solutions. From there you have two choices, spray directly onto te anodise ‘honeycomb' structure which will give good paint adhesion, or seal the anodised layer for enhanced corrosion protection but poorer paint adhesion. Painting Finally, primer, top coat and final paint are applied on the skin. RIB (SHEET METAL) MANUFACTURING Manufacturing process of ribs is shown in Figure – 5; Figure – 5 [1] Tools for sheet metal forming Operations; Hydro press forming dies, Drill fixtures, drill plates, holding tools The main difference of manufacturing of ribs from skins is hydro press forming process instead of stretch forming. Hydro press Forming After heat treatment, blanks become ready to be formed. In aerospace industry fluid cell forming (hydro press forming) is frequently used for forming operation. That is mostly because of the reality that aircraft parts are manufactured in small quantities and parts are mostly different in geometry. Therefore it is necessary to manufacture a different tool for every part and that is very costly. Although the machine is quite expensive, to decrease the tooling costs, hydro press forming is preferred since only male dies are necessary to form parts instead of male-female die combination. That is illustrated in the figure. Also another advantage of hydro press forming is that, on the table of the press machine, several tools, with the blanks on them, could be located randomly at once. In one cycle all the parts are formed simultaneously. Also in general press machines are equipped with two tables which make it possible to decrease set up time to half. Some photos related with hydro press forming are shown in Figure – 6. Figure – 6 [4] SPAR, HINGE, RIB AND FITTING MANUFACTURING Manufacturing process for machined parts, spars, hinges, ribs and fittings is shown in Figure-7; Figure – 7 [1] Tools specific to machining operations; Milling fixtures Machining If necessary those parts which will be machined on milling centers, are firstly cut from blocks of raw material to their required stock sizes. They are mostly skin milled. Skin mill is done to obtain a smooth flat plane to locate the stock on the milling machine table. After skin mill, some holes are drilled on the stock for the sake of transportation and fastening on the machine tables or fixtures. For complex milling operations in which there are more than one stages of operations, it is common to use a milling fixture, see Figure -8. Another reason for use of milling fixtures is that in aerospace industry manufacturing tolerances are so tight and geometries are mostly very complex that is why it is necessary to provide same machining conditions and set up for every single part. Milling fixtures are tools, on which stock material is located and clamped. Their main functionality is that they hold the machined part tightly throughout the machining process which prevents machining def ects and dimensional inaccuracies. , Figure – 8 [4] To obtain required dimensional tolerances, some holes require boring. Boring operation removes only a small quantity of material therefore before boring operation the hole must be drilled very close to the final dimension of the hole diameter. Dimensional accuracy of the machined parts are generally checked with the utilization of Coordinate Measuring Machines (CMM). These machines are very precise such as they are capable of measuring ten thousands of a millimeter in three dimensional spaces. Although they are quite expensive and they need an air conditioned, humidity controlled and vibration isolated chamber, they are the most accurate and flexible measurement equipments. Shot Peening Machined parts are exposured to shot peening operation. That process is done to remove and minimize the existing surface cracks on the machined parts. Machined parts are generally bear high amount of repetitive tensial and compressive loads and these repetitive loading is mostly the main cause of fatigue failure. Surface cracks are the mostly affected defects from repeated loading and they tend to grow under these conditions. That is why they must be removed or minimized to prevent them to grow and increase the fatigue durability of the part. Surface treatment As explained before both chromic acid anodizing, primer coating and painting are the surface treatment operations applied on the parts to make them resistant to corrosion. Another advantage of these chemical conversion coating processes is that they make the part more durable to the fatigue, since they penetrate to surface cracks, scratches and holes. For instance, pitting is a corrosion type which is more susceptible to such surface defects. Therefore surface treatment processes both provide a protective coating in corrosive environments and they generate a smoother aerodynamic surface, which is a requirement to decrease air drag, especially for the outer surfaces which are in contact with the air during flight. ASSEMBLY OPERATIONS Assembly Operations are shown in Figure – 9; Figure – 9 [1] Tools for assembly operations; Assembly and sub assembly jigs and fixtures Assembly Jig In aerospace fabrication processes, since the parts have very complex geometries and position tolerances are so tight, it necessary to use a fixture to locate parts in their required positions and apply assembly joining operation in these positions without letting them to move. For an air plane wing a single assembly jig could be used for this purpose, see Figure – 10. Figure – 10 [5] Spars are located on the jig. They must have a planar smooth contact surface and they must have previously opened tooling holes. Those holes are used to pin the spar on the jig and some clamps are used to fix the spar in its position. Ribs are located. They are installed on the jig with the utilization contacting surface of spar and some other location surfaces and they are pinned from their tooling holes. Clamps are used to fix ribs in their location. Some of the holes are transferred from ribs to spars or the contrary. Bottom skin is loaded on the jig by the aid of tooling holes on the lugs at each lateral short edge. To wrap the rib spar assembly the skin could be pressed by some belts or some header plates could be used to bring the skin to its required form and clamp it to hold it in its required position. Some of the tack holes on the skin are fastened with clecos, which is a temporary fastener. Pilot holes are drilled to their final sizes and countersinking is applied to locations where countersunk rivets and bolts will be used. After drilling and countersinking is applied parts are separated to remove chips. Before putting parts together again, sealant is applied. Sealant is a viscous chemical isolation material which is a polymer in general (polyurethane, polysulfide, etc). It is applied when it is still in fluid form and it solidifies as a result of chemical reaction which takes place as soon as the sealant is exposed to air. They are used to prevent fluid leakage into internal structural components. This leakage could result catastrophic failure since corrosion which erodes material would work against the mechanical strength and stiffness of the structure. For different purposes and for different locations specific types of sealants are applied. For instance polysulfide based sealant is applied to the surfaces where there is fuel content. For fuel tanks these polysulfide based sealants are used since they withstand the attack of sulfur compounds that are present in fuel. After sealant application, outer skin is brought to close the wing and it is fastened with blind rivets and bolts since it will only be possible to reach rivet from one side. When riveting and bolting completed the wing is removed from the assembly jig and it is sent to paint shop for the application of top coating and painting. After that manufacturing and assembly operations will be completed.

Perspectives on conflicts and disputes Essay

Legal positivists postulate that individuals are intrinsically greedy, which is the main root of conflicts among them. Thomas Hobbes posits that beings are doomed to dispute because of their primeval nature, which is deduced to selfishness that causes them to struggle to maintain their social status. In this milieu, Charles Darwin furthered this stance by conjecturing that species’ selfish ways are embedded to their genes because life is nothing but a struggle for survival. To curtail this selfishness, law is of necessity because only it provides rules and restrictions to protect the interest and upholds the rights of each individual. The advancement on the epistemological aspect of conflict starts at the ontogenetic condition of the specie and continues in its phylogenetic condition. Ontogenetic state means that the being develops from the conception of its genes up to the end of its life cycle. Conversely, phylogenetic event transpires in between of the beings conception and death, meaning the individual develops throughout the time it exists. Therefore, Homo sapiens understanding of conflict’s anatomy begins at phylogenetic level and its full comprehension happens when Homo sapiens reaches the end of ontogenetic level. The epistemic acquisition of conflicts thrives in human playground or to events and settings that necessitates human actions and interactions. Conflicts undergo a succession that perpetually exists within the life-world of beings such as their surroundings, environment, politics, business, science, etc. Having drawn this conclusion, we can infer that in existing innumerable of conflicts there is a myriad of ways of resolving it. Conflict is impossible to annihilate because of the following reasons: first, it thrives at the very heart of human volition, which is the source of human selfishness, and second, it has been part of human psyche to transfer it from one generation to the other, which resulted to a vicious cycle within the epistemic system of conflict. And throughout history, individuals have learned the art of conflict, and some even mastered the usage of conflict in their everyday lives. Handling conflict is very vital to human existence because it can totally change the landscape of one’s own existence. The coming of twentieth century proved that beings are becoming more and more aware of how to comprehend the nitty-gritty details of conflict, and what are the effective means of handling conflicts. There is no panacea that will medicate continuous existence of conflict, but humans strive to find a better solution to satisfy the needs of a prominent conflict because they are challenged by the difficulty it embodies. It must be noted that conflict is getting more complicated as time passes by, which means that better solution must be concocted to counter-attack more severe problem. The vastness of the universe implies a far more serious condition because the contingency of the world can necessitate an unknown conflict, which greatly needs a novel constructs or to put it simply, man has to go out of the box to resolve a new or unknown prevailing issue. This kind of conflict serves a greater challenge to human reason because it is something that our very reason has not yet encountered. The enigmatic characteristic of such new issues demands transcendence in our rationality. Using Karl Marx philosophical stance, we can infer that conflict has a crisis-response blueprint or a thesis-antithesis pattern. Multiplicity of conflicts has evolved into a more complex manner within the continuum of time, as well as the individual effort to manage and to elucidate it. In order for a human specie to understand the mechanism of conflict, he/she must know its intrinsic values, and in doing so, he/she can decipher appropriate solution for different conflicts. The epicentre of conflict lies on the innate nature of man and its solution lies on the rules that have been drawn to curb the natural operation of human volition. Development is the life-source of conflict, ironically speaking, the more we formulate means to make life easier the more we recognize new conflicts. In the primeval condition of humanity the only existing problem is the source of food, and then it further develops into the issue of territory, and finally when men resolved these issues another conflict sprouted when they realized the significance of property. The birth of science and technology intensified the man’s struggle to annihilate conflicts. Science and technology successfully medicated the prevailing conflicts of our society but it also paved for the birth of novel conflicts, and in some condition aggravated an existing issue. As of this modern day period, science and technology provides a myriad of solutions in human crises in the field of poverty, education and medicine. But it also exacerbates war between nations because technology brings forth weaponry of mass destruction. Man by Nature is Selfish According to Richard Dawkins introduction in his book The Selfish Gene, man’s attitude is greatly affected and designed by our genetic composition. Our genes made us. We animals exist for their preservation and are nothing more than their throwaway survival machines. The world of the selfish gene is one of savage competition, ruthless exploitation, and deceit. But what of the acts of apparent altruism found in nature – the bees who commit suicide when they sting to protect the hive, or the birds who warn the flock of an approaching hawk? Do they contravene the fundamental law of gene selfishness? At the onset of Dawkins book, he clearly stipulated that all species either man or animals are machines fashioned by their genetic design. As mentioned earlier, Hobbes believes that men are naturally born selfish, and it is the same in Dawkins case. According to him, the selfishness of man is deeply embedded in our genes, and due to this we must learn the virtue of generosity and altruism because if we failed to do so, men will perpetually live on catastrophic state. Dawkins stance must not be misconstrued as an ethical justification of human behaviour or a moral treatise that must be followed since his insight is loud and clear; that men are selfish because of their genes, no more, no less. Having said this, it is a challenge for us to control it if not exterminate it because we are the only species who can desired to do it. In the furtherance of man’s selfish genes, Dawkins incorporated Darwin’s biological conjecture that man is doomed for the battle of its own survival. However, the former believes that survival is not controlled by man; rather man is machinated by genes to strive for its own survival. The genes are the building blocks of human existence, it is the one that created us, and these genes even dictates how we should reason out. Men are innately selfish for the sole reason of life preservation or prolongation. They are willing to do everything just to ensure that their interests are satisfied. Satisfaction of interest is tantamount to the validation of one existence. This is the embodiment of human existence, chaotic and full of struggle. The machination of individual is further elucidated by Dawkins through his explanation of gene mechanism. Dawkins adopted G. C. Williams’ definition of genes, which stated that gene any portion of chromosomal material that potentially last for enough generations to serve as a unit of natural selection . The deoxyribonucleic acid (DNA) of man thrives within our body. It must be noted that DNA is not contained in a particular body parts rather it is widely disseminated within our cells. Approximately speaking, a human body is made of a thousand million cells, and each of these cells contains an exact blueprint of all DNA in our body. The significance of the ontogenetic control of genes is its capability of self-continuation and self-propagation, meaning, genes can preserve itself under the condition of numerous struggles. The survival of genes lies on the efficiency and power of our corporeal body, which they inhabit for its own development. The existence of each human species is not everlasting, it is ephemeral. Dawkins uses an analogy wherein each card in a deck represents the genes. According to him, when a deck of card are being shuffled they undergo a process of survival. And this process of survival is exactly the mechanism of genes wherein every time they are shuffled a gene only assumes the position of another gene, instead of being destroyed, and after the shuffling process genes are still genes that continue to march on. Dawkins draws a conclusion from this analogy, which stated that genes are basically the replicators and we are their machinery for survival. And when we have fulfilled our function we are automatically became useless, but gene will perpetuate its existence because it is a denizen of geological time . In view of that, Dawkins also posits that gene is the basic unit of survival because it competes for its own preservation against their alleles for a slot in the chromosome. With this picture, we can infer that genes struggle for survival of future generation in the gene pool in the expense of its own alleles. Therefore, selfishness is indeed the fundamental foundation of selfishness. The genes are the master programmers, and they are programming for their lives. They are judged according to the success of their programs in copying with all the hazards that life throws at their survival machines, and the judge is the ruthless judge of the court of survival . This phrase only strengthened Dawkins claims that man is nothing but a machinery of genes for its own survival. As pointed earlier, man is different from other specie because a human being has a will power and reason, meaning man can go against the dictate of its gene i. e. a person can choose not to reproduce. In addition, reason has its own domain wherein it has the capability to manipulate habitual operation of gene machine, to envisage what lies beyond its own future, and most significantly, to act according to its own course of nature. Because of rationality, gene machinery is able to be in command of outlining what direction individuals must follow. Rationality can curtail the dictate of gene, meaning, a person can transcend his/her selfishness and reach the condition of being generous and altruistic. The emancipation of man from his selfish nature is only possible if and only if he succumb himself to an agreement. Being established that human beings to be innately selfish also indicate that they are self-regulating. But generosity and altruism can only be actualized if the self-regulating beings surrender their self-regulating prowess. Selfishness is the anti-thesis of the said virtues but because of rationality human beings will submit to an agreement to satisfy the insufficiency of self-regulation. The universal antidote for this insufficiency is the construction of law through its rules. In the vein of Hobbes social contract theory, man must give in to an agreement to restrain his natural tendencies, but he must only surrender to a contract if and only if others will surrender to it in equal footing. But in the provision of rules it is a prerequisite to understand the intricate schema of conflict. The Role of Rules In Using Conflict Theory, Otomar Bartos and Paul Wehr claim that in the wide range of epistemic knowledge regarding conflicts there are two guiding principles that must be comprehended: one, to concentrate on general theories, and second, to carry out these theories on a simplified fashion. The former necessitate an application of theories to innumerable types of conflicts. While the latter focuses on the specific arguments or application of the former. One good example of general theories is elucidation of poverty in the third world countries using the framework of dialectical materialism by Marx. If we convert this general theory into a simplified manner, one must look at the specific causes of poverty such as shortage of natural resources, lack of capital, misallocation of funds, graft and corruption, and the likes. If one is successful in outlining the appropriate general theories in an existing conflict, then he/she translates these theories in its simplified form. And if this will be the case, then concoction of rules will be easier. Rules must embody the principle of the entire society and it must cater to the needs of its citizenry. Rules can be perceived in two ways: Kantian or Utilitarian. Immanuel Kant posits that rules must be made in the context of universal imperative, meaning it must not be used as means of advancing one’s interest rather it must be created for its own sake and for the goodness and betterment of humanity. In lieu to this, Utilitarian advocates such as J. S. Mill argues that rules must be conceptualized in the essence of achieving the goodness of the majority and resulting to the production of best consequences. Kant postulates that a rule must be encompassing and must not reside on the band wagon of majority votes because it contradicts the reason of man, and because number of votes does not imply truth. For example, killing another being is morally unjustified is a universal rule because it affirms the importance of life, which is true to all beings. Conversely, J. S. Mill believes that rules are justified if and only if the â€Å"greatest happiness for the greatest number of people† is reached. But it must be noted that utilitarian theory also entails a qualitative measurement through the intensity and duration of happiness, meaning, it must have greater impact to the society and its intensity must last for the longest time if not forever. For example, death penalty can be either permissible or impermissible depending on the context of society, but the point is, morally justifiability of death penalty lies on majority votes since it can serve the interest of more people. There are voluminous conflicting issues regarding these theories because both of them are in extreme opposition. Kant rejects utilitarianism because it does not uphold a consensual quest for universal truth and it only served the interests of the majority of population in a given social context. On the other hand, utilitarian advocates refute the Kantian theories because of its impossibility or tedious system in knowing the universal truth. But in the modern day period, utilitarian theories are more adopted than Kantian theory because it is more feasible in creating rules for present conflicts and for future conflicts. In most cases, before a rule can be ratified it must undergo an election and must meet certain number of votes to quantify its validity i. e. three-fourths of the voting population or majority votes. But it must be noted that most rules fashioned in utilitarian perspective must follow a universal precept so that it will not contradict the constitution of a specific nation. For example, murder is universally not accepted, which one of the reason why death penalty is not easy to endorse because it contradicts a universal precept, though some countries provided an reasonable exemption on the matter, killing will still be universal precept that they must consider. Rules main goal is to promote the interest of every individual as possible as it can, and to restrict the selfish ways of human beings, in order to maintain an ordered society. Because of this guideline, law has delineated the scope of public and private sphere to guarantee the possibility of generosity and altruism. Public sphere is far more superior to the private sphere because the former promotes national interest and the welfare of the entire populace. Law provides countless rules to reinforce the supremacy of public sphere, which is the apparent implication on the significance of reason. Rules are the product of our reason to rebel against the dictate of our selfish genes. In the furtherance of rules, justice must be encapsulated in its formulation to ensure an effective implementation of it.

Omar Khayyam Life

Omar Khayyam Life Introduction Omar Khayyam is a name most associated with astrology, poetry and mathematics. He was born on the 18th of may 1048 in Nishapur, Persia, which is presently called Iran. His full names were Ghiyath al-Din Abul-Fath Umar Ibn Ibrahim Al-Nisaburi al-Khayyami, which in literal translation mean ‘tent maker’. Many believe his origins could be Arabic because his name Khayyam has affiliation with the Khayyami tribe who have Arabic ancestry and settled in Persia (Iran).Advertising We will write a custom essay sample on Omar Khayyam Life specifically for you for only $16.05 $11/page Learn More Much of his younger life is not documented as little is known. However, it is clearly known that he lived in Nishapur for almost his entire life and schooled in Samarqand. His life was mostly shaped by the events that took place during the 11th century, for example, the establishment of the Mesopotamian empire that was a ruthless unstable empire whose mai n goal was to establish a Muslim orthodox state. During this time, Togril Berg who was the current ruler of Seljuq proclaimed himself sultan while in Nishapur where Omar Khayyam grew up. The year 1123 was a sad time in the world, because its when this brilliant scholar died. He was later buried in a mausoleum in Imamzadeh Mahruq in Nishapur (Green 2-3). Contributions His major contribution was in the fields of algebra where he classified most algebraic equations; whereby, top on the list was the third degree equations. He not only tried to classify them, but he also gave solutions to some of them, including the geometric explanation of partial geometric and providing of 13 different types of cubic equations, which can be read in his book, the Maqalat Fial-Jabr Wa Al-Muqabila. This book portrays his brilliance especially when it comes to classification of complex equations. He also made made some discoveries that led to the formulation of the binomial expansion, based on it having a positive integer. This great scholar was also the first mathematician to formulate the binomial theorem as well as its coefficients (Green 2-5). Khayyam also introduced a calendar known as the Al-Tarikh-al-Jalali, which was significant because of its precision. Science is another area that Khayyam excelled in. His studies included gravity methodoligies, whereby he created ways of precisely determining certain gravity and also contributed to the science world with his three publications in metaphysics. This title of the books that he wrote on in this field were the Nauruz-Namah, which was only until recently discovered and the Risala Dar Wujud. Poetry is another area that Khayyam exceled in. His popularity began when his book the ‘Quatrains’ was translated and published in English in the year 1839. His book is now a classic that is used as a literature material.Advertising Looking for essay on biography? Let's see if we can help you! Get your first paper with 15% OFF Learn More Although the full interpretation of his book may not be really achieved due to the complexity and weight of his mystical messages, his popularity still increases daily due to the richness of his thoughts. In spite of Khayyam writing more than ten books, only thirty monographs have been identified to date. These are in the areas of physics, one geometry and algebra, and four in the field of mathematics (Green 3-8). Family and Education As concerns his family, little is still known about it. Most of the details are based on assumptions. For example, it is believed that he was born in a tent makers family and resided in Balkh town. In the early stages of his education, he was under the guidance of Imam Mowaffaq Nishapuri; one of the celebrated tutors of the time in Khorassan. Later he acquired his education in Samarkand. Later on, he shifted to Bukhara where he got his accreditation in the field of mathematics as well astronomy based in medieval principl es. During his life, he was privileged to travel to important higher learning institutions where he got a chance to enhance his study and also to interact with other scholars. Some of the institutions he visited were the Balkh, Samarqand and Isphahan. During his visits to Samarqand, he was treated with apparent kindness due to his brilliance by high ranking people officials (Green 3-6). Conclusion Khayyam did not always find it easy in life in spite of his superior intellect. In the year 1092, his nightmare began when his funding to run the observatory was stopped because of his earlier support to Malik Shad; the ruler of the time. This meant that his pet project of his calendar reform was frozen. Additionally, during the same time, he received criticism from the Orthodox Muslims who questioned the origins of his concepts by claiming that they were not line with the Muslim teachings; hence, he had to spend a lot of time moving between courts. For him, regaining his honor was very im portant to him. Despite all these, his work will always be remembered for centuries to come as he is known to be a man whose brilliance was ahead of his time. Green, Robert. Omar Khayyam: Much More Than a Poet. Montgomery College  Student Journal Of Science Mathematics 1 (2002). 2-8. Print.Advertising We will write a custom essay sample on Omar Khayyam Life specifically for you for only $16.05 $11/page Learn More

Public Relations Essay Example | Topics and Well Written Essays - 1500 words - 3

Public Relations - Essay Example This means that twitter is able to sway the consumers to view it or its products in a positive light, the volume of utilization will most definitely increase. Originally, PR campaigns relied on press releases and conferences, public speech readings, facilitation of internal communications as well as media interviews. However, with the coming of age of millenials who mostly communicate and source information from social media networks like twitter that have rampant usage globally, there is an increasing need to conduct PR campaigns with these considerations if campaigns are to be effective. Such a campaign is ideal for twitter that has been losing users of late as well as having actual tweets from only around 40% of the users. A â€Å"Secret Scan-ta† microsite serve the purpose of fuelling a good PR Campaign for Twitter in the UK especially now that the festive season is nigh. The product would be able to help people pick out gifts for others by going through the recipients tweets to find out their preferences meaning that the gifts can also be tailored. All you have to do is suggest the tweeter handle of the person you want to give a gift and the microsite will go through his or her tweets, determine their preferences and provide suggestions on gifts. In order to develop an effective PR c ampaign for the product it is necessary to follow the POSTAR format in the design process. Brand positioning describes the processes and activities of market opportunity identification in line with the market conditions described by the research on the market. The secret scan-ta will need to be suitably positioned before the commencement of the process of the campaign if the goals intended are to be met. This will require the focus of four key components. In terms of the attitude and demographic of the intended audience, Secret

Business research proposal on engaging business and people Paper

Business proposal on engaging business and people - Research Paper Example Customer Satisfaction 11 – 12 V. Hypotheses 12 – 12 VI. Analysis of the Variable 12 – 12 VII. Research Methodology 14 – 14 A. Population/Sample Size/Data Collection 14 – 14 1. Population 14 – 14 2. Sample Size/Participants 14 – 15 3. Data Collection Method 15 – 15 4. Data Analysis 15 – 15 VIII. Limitations of the Study 15 – 16 IX. Resources 16 – 16 Proposal for a Research Paper on Etisalat, UAE I. Synopsis of the Company: Emirates Telecommunication Corporation (Etisalat) is the leading telecommunications corporation in the Middle East, with its headquarters in Abu Dhabi, UAE, and also the â€Å"largest operator the Middle East and Africa regions† (Company Profile par.2). The company caters to consumers, telecommunication companies, internet service providers, content providers as well as mobile operators and boasts of a market value of over â€Å"AED 80 billion (US$ 20 billion)† and their annua l revenues account for â€Å"AED 30 billion (US$ 8 billion)† (par.2). The company is involved in operations in 18 countries spread across Asian, African and Middle East regions with a coverage of over â€Å"140 million subscribers† (par.3). The company has received several accolades at national as well as international levels in recognition of their excellent customer service and support. Etisalat aligns innovative technology in their products and services to derive maximum customer service satisfaction and always strives to provide their consumers as well as the other stakeholders with updated technological support. The company, keeping its promise to customers has launched nano-SIM cards in the UAE market to support iPhone-5 compatibility, with a plan for offering â€Å"new equipment to customers allowing them to choose from a wide range† (Etisalat Launches the nano-SIM cards in UAE markets Starting 1st October 2012 par.3). Thus Etisalat has a proper appreciat ion of the customers’ needs and wants and provide them with up to date technology and multiple to choose from tailor made options that fit the needs of each segment. Overall, the company has been successful in understanding the customers’ needs and promptly responding to them in terms of innovative products that match their requirements and facilitating prompt after sales services. Thus, the company has sustained its track record of apt customer support and thereby ensured their full satisfaction. The company’s Annual Report for the year ending 31-12-2010 indicates that they have had to confront several challenges due to the radical shifts in the global business scenario but it appears that Etisalat has taken the situation in good stride and the changes â€Å"prepared (them) to operate in a new environment under diverse circumstances† rather than create blockades in their path to progress (Engaging Business People 3). Thus, it transpires that through effe ctive corporate management strategies, the company has acquired the required level of performance efficiency that enables them to not only sustain but also surpass competition. II. Research Proposal Purpose of the Study: Founded during 1976, Etisalat has pursued a distinct strategy of focusing on long term objectives as can be evidenced from their establishing the Etisalat University College in 1989 to â€Å"create a talent pool of engineers to drive its future growth† (History – Milestones). The intervening span of time from 1991-1999 has seen the company tapping the full potential of emerging technologies such as wireless