Epic Hero Essay

Moral Courage EMMA WALSKY PRE-AP CHALLENGE ENGLISH 9 MRS. PEARSON 2 MARCH 2013 â€Å"It is curious that physical courage should be so common in the world and moral courage so rare. † (Mark Twain) Courage is the mental or moral strength to venture, persevere, and withstand danger, fear, or difficulty. Aragorn, from The Lord of the Rings, Odysseus from The Iliad and The Odyssey, and Katniss from The Hunger Games all demonstrate jarring courage throughout their journey to heroism.As Aragorn leads the Fellowship, they come across many obstacles and interferences. He is required to battle off Urak-hai, Orcs, and Nazgul and protect his comrades, all while continuing his quest to Mount Doom. Aragorn is a very loyal and intrepid leader whom is brought to heroism through his magnificent courage. Odysseus makes a very long journey in order to return home to Ithaca. He is forced to make tremendous sacrifices, survive the wrath of Skylla and Kharybdis, and take the form of an intelligent beggar.Odysseus is brought to his heroic means through his gallant courage and distinctive endurance. Katniss battles for days in order to win victory for her district. She protects fellow members, cunningly kills off enemies, and endures major physical and intellectual damage. Katniss’ stunning dedication and over powering courage lead her to great heroism. Heroes of epic orchestration, such as Aragorn from The Lord of The Rings by J. R. R.Tolkien, Odysseus from The Iliad and The Odyssey, by Homer, and Katniss from The Hunger Games, by Suzanne Collins, establish themselves as superior epic heroes through their intelligent utilization of the twenty-five epic hero steps, along with their astounding courage, bravery, and endurance which ultimately transforms them into three epic heroes that will never be forgotten. As an epic hero the first hero journey step, The Call to Adventure, acts as one of most important steps, as it begins ones strenuous expedition towards victory and t riumph.Odysseus, The Great Glory of the Achaians, was under oath to protect the marriage of Helen and Menelaus. After Helen was taken by Paris to the city of Troy, the Greeks demanded war upon the Trojans. Odysseus was asked by King Agamemnon and King Menelaus to endure war and bring his fleet of ships and soldiers. This marked the start of Odysseus’ lengthy journey to capture Helen, and defeat Troy. Odysseus proudly led the Walsky 2 Cephallenians, with twelve ships, who were settled in Ithaca, Neriton, Crocyleia, Aigilips, Zacynthos, and Samos.He was forced to leave his wife, Penelope, and his son, Telelmachus, for what soon became 20 years. Odysseus’ tremendous sacrifice to his country and his family along with his outstanding courage to bring home victory prove his title of an epic hero. Katniss, The Girl Who Was on Fire, begins her journey in the square of District 12. As the reaping begins, Katniss separates from her sister, Primrose, and waits for Effie Trinket t o announce which two children of the Seam will act as tribute. Effie reaches her hand deep into the ball and pulls out a slip of paper.As she crosses back to the podium, she smoothes the slip of paper and reads out the name in a clear voice, Primrose Everdeen. As a â€Å"strangled cry comes out of her throat and her muscles begin to move again,† Katniss screams out â€Å"Prim! † (Collins 22). Katniss makes way for the stage and pulls Prim behind her with one sweep of her arm as she gasps â€Å"I volunteer! I volunteer as tribute! † (Collins 22). Katniss protects her sister from the dangers of the battle as she unexpectedly volunteers to take her place as tribute. With this, she displays shocking courage and wholesome bravery.Katniss’ great deed is one of many that prove she is a respectable epic hero. Katniss and Odysseus both embark on hearty journeys that force them to make important sacrifices, portray a leader figure, and act courageous in battle, whi ch ultimately prove themselves as epic heroes. Each epic hero heftily utilizes the third hero journey step, The Wise and Helpful Guide and the Magic Tailsman, to assist and guide them in their path to success and glory. Aragorn, The Great Strider, along with the rest of the Fellowship, is led from the shire to Mount Doom by Gandalf the Grey, later Gandalf the White.Gandalf is a wizard, and is also known as the head of the Istari after the fall of Saruman. Gandalf leads and protects the Fellowship through Brandywine, The Old Forest, Chetwood, Bree, Weathertop, Trollshaws, and Rivendell until the final reach of Mount Doom. Aragorn is loyal to Walsky 3 Gandalf’s decisions and respects his strategies and tactics. He allows Gandalf to lead the Fellowship and trusts his knowledge and intelligence. Aragorn’s ability to respect, along with his distinctive loyalty and dedication towards others distinguishes him as an epic hero.Katniss is mentored by Haymitch Abernathy, victor o f the 50th Hunger Games, and won for District 12 at the age of 16. Haymitch first appears to Katniss as drunk and staggering as he dives off the stage at the reaping, and once again as he vomits on the expensive floor of the train headed to the Capitol. After a small fight between the two and Peeta, Haymitch begins to formulate a plan as he is interested in ones who can put up a fight. He tells them to train and learn new things, to avoid practicing skills they excel in. Haymitch successfully trains Katniss, as she comes out with a very high training score.Katniss respects Haymitch, although she is aware of his drinking problem, and obeys his rules and consequences. Katniss’ capability to learn and regard others methods prove her as a true epic hero. Aragorn and Katniss are capable of respecting others and distinguishing loyalty towards their mentors, ultimately giving them the title of epic hero. An epic hero would be nowhere without the sixth hero journey step, Hero Partner s, to lead, guide, and build each other up throughout the course of their journey. To Aragorn, the members of the Fellowship act as his hero partners.Frodo Baggins, Wise by Experience, Samwise Gamgee, The Salt of the Earth, Merry Brandybuck, Meriadoc the Magnificent, Pippin Took, The Hunchback, Legolas, The Green Leaf, Gimli, The Fire, Boromir, The War Jewel, Faramir, The Jeweled Hunter, and Gandalf, The Elf of the Staff, are all comrades of Aragorn. Each member of the Fellowship has a different type of relationship with Aragorn, whether it is family oriented or merely acquaintances. Aragorn utilizes the skills and abilities of each individual Fellowship member to bring them to victory and triumph.His healthy relationship with each Fellowship member allows them to relate to each other and create a Walsky 4 stronger bond, which is very important in the ultimate win. Aragorn’s healthy bonds and strong relationship with his hero partners differentiates him as an epic hero. One o f Odysseus’ hero partners is Diomedes, King of Argos. Diomedes is asked by Nestor to go on a night raid to the Trojan camp to kill guards and destroy their supplies. Diomedes is â€Å"willing to visit the enemy camp. But if one more could go with, that means more courage and more comfort† (The Iliad. 10. 119).Agamemnon orders Diomedes to choose a comrade, anyone he likes, as he knows the force of two will be stronger than one. Diomedes â€Å"could not think of anyone but Odysseus, the best man of all, ready heart and high temper in every enterprise† (The Iliad. 10. 120). Diomedes, along with many other Achaians, trusts and respects Odysseus as a fighter and as a genuine and loyal man. Athena, the Grey Eyed Goddess, is also a hero partner of Odysseus. As Odysseus enters the Phaiakians city, Athena â€Å"poured a sea fog around him as he went† so â€Å"that no jeering sailor should halt the man or challenge him for his luck† (The Odyssey. . 111). She cares about Odysseus’ safety and does everything she can to get him out of harm’s way. Athena knows Odysseus is a caring, genuine man whom deserves protection from danger. Odysseus’ bold relationships with his army and the gods and goddesses, and his strong bonds with generosity associate with the necessary deeds of an epic hero. The intelligent and genuine utilizations of hero partners by Aragorn and Odysseus prove their title as epic hero. The seventeenth hero journey step, The Hero’s Return, is one of the most important steps because it marks the hero’s victorious journey home.Odysseus had a very long expedition back to his home land of Ithaca. Odysseus and his men sail to the island of Cicones where they slaughter soldiers and kill livestock. After leaving Cicones, they sail to the Island of the Lotus Eaters, where many of his men eat the lotus plant and are intrigued to stay. They then sail to the Island of the Cyclopes and are trapped in Pol yphemus’ cave. They brutally drive a pole into his eye ball and escape by hanging under Walsky 5 the sheep he lets out to graze.After leaving the Cyclopes Island, Odysseus and his men sail to Aeolia, where he receives a gift of stormy winds to return home to Ithaca. The men open the bag and are directed to Aeaea, where they are given food and drinks from Circe. They sail to the Land of the Dead, where Teiresias tells them how to fend of the Sirens, Scylla, and Kharybdis. They sail through sirens but 6 of his men are taken by Skylla. As they reach Lord Helios’ island, Odysseus notifies his men not to slaughter and eat the cattle. They do so anyway and they are killed, leaving Odysseus alone. After many days he washes up upon Ogygia, Calypso’s island. He is oused there for seven years, and then lands on the island of Phaeacia, where he is the guest of honor at a banquet in the Phaeacian King’s palace. The king orders his men to give Odysseus a ship and then he sails off to home. He safely arrives in Ithaca, and has completed his journey home. Odysseus has many difficult encounters, near death experiences, and challenging tasks he must complete in order to return home. His outstanding level of endurance, strength and perseverance allows him to complete this miraculous journey and hold the title of en epic hero. Katniss endures many physically harmful situations in her quest to victory.Katniss protects fellow district members, hunts for food, kills off enemies, and builds shelters. As Claudis reinforms Katniss and Peeta that â€Å"the earlier revision has been revoked. Closer examination of the rulebook has disclosed that only one winner may be allowed,† she strings her bow and points the arrow right towards Peeta’s heart (Collins 342). As Peeta drops his knife, Katniss lowers her bow and steps back with shame. The two decide to, on the count of three, feed themselves a handful of poisonous berries so that neither of them would feel the pain of killing the other.Just as they lift their hands to their lips Claudis yells for them to stop and is â€Å"pleased to present the victors of the 74th Hunger Games† (Collins 345). A hovercraft materializes overhead and two ladders drop for Katniss and Peeta. As she places a foot on the first rung Walsky 6 of the ladder, she is home. As she steps aboard the plane safety and security fill the air. Katniss endured very harsh conditions, poor consistency, and emotional swings while in battle. Her astounding dedication and devotion for the victory of her district, led her home with triumph.Odysseus and Katniss return home through their astonishing endurance, dedication and courage, ultimately proving themselves as epic heroes. The twenty fifth hero journey step, Final Victory, is the most important as it labels the victory and win of a strenuous expedition, completed by an epic hero. Aragorn leads the Fellowship to triumph through his excellent leadership skil ls, combat abilities, and intelligent methods. The Battle of the Hornburg began Aragorn’s final victory. He revealed himself to Sauron as the heir of Isildur, in order to distract Sauron's attention from Frodo, who was approaching Mordor.Aragorn defended the city with the Dead Men of Dunharrow, who owed allegiance to the King of Gondor. They defeated Saurons allies, and sailed to Minas Tirith. They arrived at the Battle of the Pelennor Fields and with the help of the southern forces the armies of Gondor and Rohan rallied and defeated Sauron's army. Aragorn then led his armies to the Gates of Mordor, to distract Sauron. Sauron attacked with overwhelming force but at that moment the Ring was destroyed by Frodo and Sauron and his forces were defeated. Aragorn was crowned King of Elessar and as the heir of Isildur, bore the shards of Narsil.He demands â€Å"this day doesn’t belong to one man but to all† and vows to â€Å"rebuild this world that they may share in th e days of peace† (LOTR:RK). He is loyal to his country and even after acquiring glory and fame through his crown, he still believes the most important thing he can do as King is distinguish the world with peace and tolerance. As Aragorn is walking out of his coronation with his wife, Arwen, he encounters the hobbits as they bow towards his glory. Aragorn claims they â€Å"bow to no one† as he, along with the rest of the crowd, bow towards their tremendous accomplishment (LOTR:RK).Aragorn beholds genuine loyalty and Walsky 7 respect towards his fellow men and acts as a great role model to future epic heroes. His wholesome courage and bold leadership led the Fellowship to a final victory and prove he is worthy of being an epic hero. Odysseus battles many obstacles in order to share his identity with his family. As Odysseus arrives on Ithaca Athena covers him in a mist which allows him to reach his home without being harmed. Odysseus reveals himself to Telemachus, although it takes some time as he appears god-like.Then Odysseus disguises himself as a beggar and ventures to his home with Eumaeus. A fight broke out between Odysseus and Antinoos, a troublesome suitor, and he was summoned by Penelope as she was perceptive about the â€Å"beggar. † He tells her all he knows about Odysseus’ whereabouts and is then sent away. As he is receiving a cleanse from Eur’ykleia, the nurse, she notices his scar directly above his knee from hunting wild boar. Odysseus grabs her throat as he braces her up against the wall and informs her he will kill her if she tells others his true identity.Penelope believes Odysseus is not returning and decides to have a bow and arrow contest, to see which suitor possesses the skills of Odysseus. One must string a bow and shoot the arrow through a line of twelve axes. None of the suitors complete the task, so Odysseus proposes that he try and Penelope insists that he be given a chance. Odysseus swiftly completes the task, and strings a second arrow through the throat of Antinoos. He reveals himself as Odysseus, and the suitors then realize they have been locked in the room by Eumaeas and Philoetius.A raging battle begins and within no time all of the suitors are killed. Penelope, who slept through the entire fight, was called down to the scene. She didn’t believe it was Odysseus, and thought a god was playing a trick on her. She then orders Eur’ykleia to move her bridal bed and Odysseus immediately flares up. He explains that the bed is immovable, how it is built from the trunk of an olive tree around which the house had been constructed. Hearing him recount these details, she knows that this man Walsky 8 must be her husband.He is reunited with his wife and his son, and becomes part of a family once again. Odysseus cleansed his home with the blood of the suitors and their families were pacified by Athena. After twenty long years, he is finally home. Odysseus’ unimagina ble perseverance and outstanding courage are what lead him home to a final victory and prove that he is an epic hero. Aragorn and Odysseus both utilize their withstanding endurance and bravery to complete their final victory and return â€Å"home. † An epic hero is a brave, noble and courageous character, whom is admired for their great achievements.Aragorn, Odysseus and Katniss are all classified as epic heroes through their outstanding courage throughout their journey to heroism. Heroes of epic orchestration, such as Aragorn from The Lord of The Rings by J. R. R. Tolkien, Odysseus from The Iliad and The Odyssey, by Homer, and Katniss from The Hunger Games, by Suzanne Collins, establish themselves as superior epic heroes through their intelligent utilization of the twenty-five epic hero steps, along with their astounding courage, bravery, and endurance which ultimately transforms them into three epic heroes that will never be forgotten.Aragorn, Odysseus and Katniss will fore ver be remembered as stunning epic heroes. One’s moral courage determines one’s future. Walsky 9 Work Cited Collins, Suzanne. The Hunger Games. New York: Scholastic Press, 2008. Homer. The Iliad. Trans. W. H. D. Rouse. New York: NAL Penguin Inc. , 1938. Homer. The Odyssey. Trans. Robert Fitzgerald. New York: Farrar, Straus and Giroux. 1998 Tolkein, J. R. R. The Lord of the Rings: The Fellowship of the Ring, The Two Towers, and The Return of the King. Dir. Peter Jackson. New Line Cinema, 2001, 2002, 2003. Twain, Mark. The Quote Garden, 1998. http://www. quotegarden. com/courage. html

Microsoft Hazel Case Essay

Hazel had worked for the same Fortune 500 Company for almost 15 years. Although the company had gone through some tough times, things were starting to turn around. Customer orders were up and quality and productivity had improved dramatically from what they had been only a few years earlier due to a company-wide quality improvement program. So it came as a real shock to Hazel and about 400 of her fellow coworkers when they were suddenly terminated following the new CEO’s decision to downsize the company. After recovering from the initial shock, Hazel tried to find employment elsewhere. Despite her efforts, after eight months of searching, she was nowhere closer to finding a job than the day that she had started. Her funds were being depleted and she was getting more and more discouraged. There was one bright spot, though: She was able to bring in a little money by mowing lawns for her neighbors. She got involved quite by chance when she heard one neighbor remark that now that his children were on their own; nobody was around to cut the grass. Almost jokingly, Hazel asked how much he’d be willing to pay. Soon Hazel was mowing the lawns of five neighbors. Other neighbors wanted her to work on their lawns, but she didn’t feel that she could spare any more time from her job search. However, as the rejection letters began to pile up, Hazel knew she had to make an important decision in her life. On a rainy Tuesday morning, she decided to go into business for herself – taking care of neighborhood lawns. She was relieved to give up the stress of job searching, and she was excited about the prospect of being her own boss. But she was also fearful of being completely on her own. Nevertheless, Hazel was determined to make a go of it. At first business was slow, but once people realized Hazel was available, many asked her to take care of their lawns. Some people were simply glad to turn the work over to her; others switched from other lawn care services. By the end of her first year in business, Hazel knew she could earn a living this way. She also performed other services such as fertilizing lawns, weeding gardens, and trimming shrubbery. Business became so good that Hazel  hired two part-time workers to assist her and, even then, she believed she could expand further if she wanted to. Questions: In what ways are Hazel’s customer s likely to judge the quality of her lawn care services? Hazel is the Operations Manager of her business. Among her many responsibilities are forecasting, inventory management, scheduling, quality assurance, and maintenance. What kinds of things would she likely forecast? What inventory items does Hazel probably have? What scheduling must she do? What things might disrupt her schedules and cause her to reschedule? How important is quality assurance to her business? Why? What kind of maintenance must be performed? Hazel decided to offer the students who worked for her a bonus of $25 if she implemented one of their ideas on how to improve the business, and they responded with several good ones. One idea that she initially rejected now appears to hold great promise. The student that proposed the idea has unfortunately left, and is currently working for a competitor. What should Hazel do? Hazel Case Revisited Questions: What competitive advantage does Hazel have over her competitors? Hazel would like to increase her profits, but she doesn’t believe that it would be wise to raise her prices considering the current state of the local economy (she is aware of this current state because of her keen environmental scanning abilities!). Instead she has given some thought to increasing productivity. Explain how increased productivity could be an alternative to increase prices? What are some of the ways that Hazel could increase productivity? Hazel is thinking about purchasing some new equipment. One type of new equipment she is considering is power sidewalk edgers. She believes that power edgers will lead to an increase in productivity. Another type of new equipment would be a chain saw, which would be used for tree pruning. What trade-offs must Hazel think about in her analysis? Hazel is fairly successful in her neighborhood and now wants to expand into other neighborhoods, including some that are up to five miles away. What would be the advantages and disadvantages of doing this? (this is a classic expansion dilemma) Hazel does not have a formal mission statement and a set of objectives. Take one of the following positions and defend it: Hazel does not need a formal mission statement and a set of objectives. Many small businesses don’t have them. She definitely needs a formal mission statement and a set of objectives. They would be extremely beneficial. There may be some benefit to Hazel’s business, and she should consider developing one.

Character and Setting in Popular Music

Whether through characters and scenes music in popular music or written literature like novels, a character can convey emotions and thoughts. The audience understands through the present role. Just as we find the character we like, we also find characters that look down. The setting is almost the same. Whether explicitly given or implicitly set, the audience will think about the picture. Sometimes it's a beautiful place, sometimes it's a place we'd rather ignore. In this article, we will explain the role of the environment in public machinery. Analyze the relationship between the central figure and the surrounding environment. Do you set character limit options or affect plot development? Does the environment play an important role in raising the theme of the story? Popular Machinery was written to imagine details to the audience. Men and women in the story are anonymous, there is no clue to the explanation of the story, there is no mention of the city, state or country where the sto ry takes place. This allows the reader to draw the context and detail of the story in his own way. Perhaps the reader has heard of it or is in a similar situation and you can put your face and place in the story. The setup details are very simple, but it is also the most detailed information on every element of the story. Whether through characters and scenes music in popular music or written literature like novels, a character can convey emotions and thoughts. The audience understands through the present role. Just as we find the character we like, we also find characters that look down. The setting is almost the same. Whether explicitly given or implicitly set, the audience will think about the picture. - Setting is a term indicating where the behavior occurred in the narrative work and the past time. However, the settings can be used for other purposes of the novel, such as as a symbol supporting the novel theme. Various settings of red letters such as market, forest, Hester Cott age are examples of this. The market is a typical department of a tough Puritans society In psychology literature, the word personality has become common. This is a term popular in the early 20 th century. Back then, people believed that people had a particular character and had a series of virtues and moral personality traits, including integrity, honesty, generosity, reliability. But by the middle of the century this word became unpopular and rarely used. The main reason for being rejected by psychologists is that according to the mainstream theory at the time, human behavior is determined not by individual but by environment.

The importance of understanding how people form perceptions and make Case Study

The importance of understanding how people form perceptions and make attributions about others with his employees - Case Study Example The social learning theory of Bandura (1997) would be most appropriate for Joe to apply in this situation. This theory would help Joe to alter the behaviors and the attitudes of his sales team. By continuous efforts, his sales team would gain more motivation; Joe would come in a better position to understand the psychological traits and behavioral attributes of his employees in a certain environment of competition and stress. It would be an ideal opportunity for Joe to implement this theory in his organization as this would help him to attain his goals in a defined time period without causing stress on his employees. As a result, his employees are expected to become more productive and thus, would generate more sales to the company. Joe can effectively improve the performance of his employees by implementing this theory. Firstly, Joe would positively influence the mindset of his employees which would directly influence on their abilities. Secondly, this theory would also help Joe to design better environment for work and learning. This would help Joe to gain feedback of his employees and remain in constant support for them. This will allow the employees to develop increased self-efficacy and to maximize the productivity. Self-efficacy enables organizations and the leaders to get the maximum out of their employees. High level of self-efficacy enables employee to be more productive when they are motivated by their employers. Joe should realize the fact that self-efficacy either high or low, is the outcome of workers’ perception of their employer’s behavior (positive or negative), their commitment towards fulfillment of company’s goals and the environment (Hellriegel, 2011). Joe needs to understand the fact that the more he will be involved with his employees, the more productive they would become. Motivation and positive behavior of an employer play a significant role in determining the success of an

Analysis of the personal computers market from the microeconomics` Essay

Analysis of the personal computers market from the microeconomics` perspective - Essay Example A great number of competing producers There are many competing producers waiting for their chance towards competitive advantage, leading to the exploitation of price that could offer more significant customers’ advantage. This is based on the idea of Porter that the overall cost leadership could lead to competitive advantage because its bottom line is about the ability of each producer to set a competitive price for their actual product or service offering (Porter, 1998). As the competition increases, more producers are capable of offering their products or services at a remarkably lower price just to ensure their competitive edge and to guarantee a fundamental market share. This significantly happens in the market for personal computers. To cite an instance, it is not only Apple Incorporated that has the potential to produce personal computer products, but there are other companies around the world of the same industry, both local and international that are also capable of pr oducing the same offerings and present them at lower prices. Based on the concept of the law of demand, a lower price is enticing from the point of view of customers. Thus, it is a natural market response to increase their demand especially for products that are of greater value for them and set at lower prices. According to law of demand, customers tend to find substitute products just to enjoy the benefit of acquring low prices. On the other hand, the price should therefore be obviously lower in the case of products with high volume of supply. This idea is relevant to the associated concept of the law of supply. In other words, the market for personal computer because of a healthy... This paper primarily focuses on the process of price formation in the personal computers industry under the condition of free market. Both laws of demand and supply are under consideration. In this paper, there is an critical analysis of the important factors that are actually contributing to the downward fall of the market price for personal computers even in the midst of increasing demand for them. The dynamic changes in today’s economy leads to the increasing demand for various technologies. This connects us to the prevailing requirement for personal computers. The business for making personal computers would therefore make sense and this is the reason why many producers try to surface from time to time and even create vibrant improvements. The law of supply states that when there is a higher price involved, producers are more willing to produce more, and less if the associated price is low The law of demand on the other hand states that the demand for a product or service offering is higher if people could afford it through a lower price, which means they are not more likely to buy something with a higher price, provided nothing changes As the demand for personal computers increases, the market price decreases because this could be clearly due to the increase of supply linked up with the great number of competing producers that are capable of adjusting the final price of their actual product offerings, leaving the advantage to the target customers. The laws of demand and supply effects on the computer prices are illustrated in the figures in the article.

Case study Example | Topics and Well Written Essays - 3500 words

Case Study Example The lost service charge provisions are not protected by TUPE because they are deemed to be independent contracts that have been outsourced. They are only protected when the service entails the provision of one whole activity such as catering, and when the completion of the job is credited to the company, such as the entity has no options of other service providers. The basic principle of UK law is the sale or transfer of an entity automatically brings all the contracts the entity had with the employees, and the employees have a choice on whether to continue with the new entity or resign. This makes a lot of legal sense because of the nature of a contract, which is an agreement between two parties regarding a particular subject. A contract is reached upon after considering many factors, bargaining and the future circumstance. Therefore, imposing a contract upon a secondary entity may not be fair. However, Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE) law is lenient on employees and protects their rights but this protection is not automatic. The law has to consider the circumstances of each case to see whether the employees qualify for a protection or not. Therefore, this question applies the Transfer of Undertakings (Protection of Employment) law because it touches on the transfer of an entity and also on organized group of employees. In the case of Argyll Coastal Services v Sterling and others UKEATS/0012/11/BI, the question that came up for consideration by the court was the definition of the word organized group of employees. The court contented that an organized group of employees was a particular set of employees who were less than the entire workforce of the entity concerned and who worked together as a team for the accomplishment of a particular purpose. However, on appeal, the court contended that the group was not an

Should drivers of automobiles be prohibited from using cellular phones Essay - 4

Should drivers of automobiles be prohibited from using cellular phones - Essay Example Most of the countries have banned the use of cellular phones during drive in order to curtail accidents. Purpose now is to analyse the advantages and disadvantages of using cellular while driving, with a view to reach at a common understanding of phone usage by automobile drivers during drive. Cell phone is the best available mean of communication especially in case of emergency or when some urgent decisions related to business, social gathering and community are desired. At the same time use of cell phone is major reason of distraction while driving. While driving, driver is supposed to be vigilant about traffic, signals, pedestrians and road conditions (Strayer & William 462). Concentration is the most difficult thing to achieve while driving if driver is using cell phone. This tendency has caused numerous accidents in the past. Therefore, use of cell phone while driving should be prohibited in order to safeguard the lives of innocent people. It is obvious that one cannot be vigilant about surroundings while talking on the cell phone. Cell phone conversation attracts more attention than driving. Diversion of attention during drive is simply unaffordable even for a second (Strayer & William 465). If, driver is little inattentive than he may face the dire circumstances in the shape of an accident. This is what has happened to people in the recent past and same is happening at present also. University of Utah psychology department carried out study in 2003 for determination of risks posed by cell phone usage during driving. Different teams of people were made for analyzing their performances in different situations. One team drove simulator while taking on the cell phone. Another team got drunk for the reasons of comparison between drunk drivers and drivers taking on cell phones. Another team comprised of people who were fully focused on the driving. It was found that people who were talking on the cell phone were more dangerous than drunk drivers at few

Database security Questions Essay Example | Topics and Well Written Essays - 750 words

Database security Questions - Essay Example In addition, the moment we think to offer security to our database framework with the intention that no illegal person or user is able to use it. However, the unplanned harms could be minimized by offering guidance to the employees and enforcing fines on violation of the business policies for instance moving away from workplace even though the system is open for working. In this scenario, a company user must be permitted access only relevant data, and diverse business users should be controlled through diverse methods of access for instance interpretation and modification to business critical data. Thus, business strategies at user administration level are able to help make new rules for prohibiting illegal or legal user access issues (Kumar, 2011; Cawley, 2008). Q. 2 Trigger The below given code is taken from (Pattani, 2010; Oracle , 2010; Czuprynski, 2006) CREATE TABLE CUSTOMER_SECTION ( Cst_SectNo sectno_dom, Cst_Name section_dom, Cst_HeadSSN ssn_dom, Cst_Budget budget_dom, CONSTR AINT customer_section_PK PRIMARY KEY (cst_SectNo), CONSTRAINT c_section_FK FOREIGN KEY (cst_HeadSSN) REFERENCES tab_LIBRARIAN (SSN), CONSTRAINT customer_section_budget_TX2 CHECK ((cst_Budget >= 0) AND (cst_Budget IS NOT NULL)), CONSTRAINT customer_section_budget_TX2 CHECK (NOT EXISTS (SELECT * FROM customer_SECTION s WHERE cst_budget Head.Salary AND Lib.Section = S.cst_SectNo AND S.Lib_HeadSSN = Head.SSN and Lib.SSN Head.SSN)) inform_director (Lib.SSN,Lib_HeadSSN); In the above given code we supposed that inform_director() is a process which has already been stored inside the database in addition it could be used by the DBMS (Pattani, 2010). Q: 3 Following are advantages of VPD: (Pattani, 2010; Oracle , 2010; Czuprynski, 2006) VPD offers dynamic security mechanism means that businesses need not to uphold complicated roles and considering grants aspects. By using VPD one can apply over individual rule on every database object Database users are not able to circumvent safety mechanis m inserted inside applications, since

Social media policy Essay Example | Topics and Well Written Essays - 500 words

Social media policy - Essay Example The official page must be moderated thoroughly and the basic purpose should always be reflected through the images and posts generated on the page which is â€Å"to insure the personal safety of players is not compromised.† The members must be protected through the social media policy in order to retain the healthy sports environment and to avoid any hassle or messed up situation (Culnan et al. 2010). The league will protect members by assuring no threats or foul language and by keeping active complaint cell that will listen to and take action against the complaints made by the members. The selection of teams in the league will be communicated thoroughly on the page provided the selection criteria of the league and values and code of behavior followed by the teams. The selected selectors and the working committees will also be updated on the page. Employees play the most vital part when it comes to implement the social media policy as any laps left at their end may create an undesirable situation (Kaplan and Haenlein, 2010). The employees will be responsible

Keeping it Real Coca-Cola Case 2010 S2 Study Example | Topics and Well Written Essays - 750 words

Keeping it Real Coca-Cola 2010 S2 - Case Study Example The equality, need, restitution and status quo will also be examined. The individuals involved in the company, communities that need assistance from the decision as well as changing what is needed so it is fair in the future is also considered so it can provide and implement new alternatives for those that are in the company (Blader, Tyler, 2003). For procedural justice to become effective and to provide a fair opinion, there is the need to create a specific criteria that is matched during a case. The first is that there should be objective evidence that states whether something is fair or not in a given case. If it is subjective then it may be coming as a matter of opinion or from individuals who are not looking for justice but instead are interested in a different agenda in the court proceeding. For instance, in a given situation, the reactions that is a part of what occurs both from the situation and as a result, should be noted. The psychological concepts that relate to this should also be noted, such as depression, anxiety or other forms of discomfort or trauma that occur as a result. However, the outcomes that are noted from a given situation should come from evidence, reactions and noticing different concepts from the present moment. By following these main criteria, there can be an overall evaluation of whether someth ing was ethical and provided the correct behavior for individuals (Lind, Tyler, 2000). The criteria that are available should not only include the reactions and noticed changes among individuals. It is also important to notice the social psychology that is associated with the main concepts and proceedings of what occurs. The outcomes that are a part of the distribution, social processes that occur and the psychological responses need to be included in the procedural justice criteria. More importantly, reaching a solution which provides a sense of justice and fairness needs to be combined with understanding more

An Analysis of the Evolution of the E-Business in America Essay Example for Free

An Analysis of the Evolution of the E-Business in America Essay Economic transactions have taken a toll of revolutions and evolutions from the most historic barter deals to currency minting to bank-to-bank transactions, and finally, electronic business. Undeniably, the phenomenal effect of information technology to the lives of common man has caught the complexities of all branches of science and economics in a single matrix. Similarly, it has extinguished spatial boundaries in the business arena. Upon the advent of the accessibility of the internet or the World Wide Web to the public in 2004, it has been deemed that e-commerce will shortly follow through. So thus soothsayers and journalists manifest into the world this forecast. Company websites and internet servers sprouted like wild mushrooms here and there, flooding the virtual world with what’s it’s’ people cannot usually find for themselves. A unique gadget which can be found nowhere at a shopping mall is now easy to find at Ebay or Amazon. om, or shopping for clothes can also be done via ordering online, and sending emails or conversing with another entity half an earth away through instant messengers now became a common activity to the technologically savvy. A worldwide acknowledgment of this phenomenon has now slowly shifted every human paradigm there is. This evolutionary way of business ‘anytime-anywhere scheme’ or transacting across the planet in only a matter of seconds has put leverage to the face of business vis-a-vis human technology. E-business or e-commerce, also known as EC, has now penetrated all elements of life, particularly the world of commerce and economics. Today, e-business is now the most preferred way of dealing with and between firms. In the fields of traveling, media, logistics, telecommunication, and manufacturing, as identified by Horsti, Tolonen and Brannback (2003) in their study of five electronic business models, it showed that operating a business backed by ecommerce and proper management of personnel skills and customer relationships is a critical success factor (CSF) and always has a direct correlation to business success. This gives light to the logic as to why bankers and corporations alike have resorted to sending orders and invoices via internet instead of sending messengers or bulky packages to each other and wait for days before the same arrives at each other’s doorstep. On an individual basis, transacting with another online instead of going to a bank and undergoing the tedious process of lining-up and filling out slips and various withdrawal or deposit forms has been the hip. Online credit card transactions has also been the trend nowadays especially to the technologically savvy. As Moslein (2001) would argue, the rise of ecommerce has extinguished traditional boundaries and spatial constraints of conducting business. So what really is it behind e-business and what makes everyone indubitably caught up with this intertwining net of transactions? In this paper, the aforementioned is put to a limelight along with a detailed analysis of the e-business phenomenon. A projection as to how e-business in America will perform in the short-run is also forecasted. Pros and cons of doing e-business as well as important dissections of it are also included herein. The first part of this paper shall serve as a guideline as to how discussion will flow and what models and methods were used in shedding light to the subject matter at hand. It also serves as briefer to the latter portions which delve deeper to the subject matter. The latter portions shall plainly consist of the author’s own views with regard to the topic, however, with sources to buttress proof of claims. The summary and conclusions are second to the last parts before providing a list of references used in this research. Statement of the Issues/Problems The dawning of the internet and the birth of ecommerce in which e-business arose forthwith has also given birth to online corporations and rebirth to traditional enterprises. However, the new age technology has also given birth to various risks and opportunities for misers to tamper with the gifts of technology to the disadvantage of those who are faithful in their dealings. In this regard, the primary thrust of this paper is to analyze the gradual paradigm shift of business in America to the modern e-business taking into consideration the management decisions of enterprises vis-a-vis the costs and risks in engaging into e-business. Further, this paper rests with the issue on how ecommerce evolved to what it is today. Given these matters, the ultimate question this paper aims to answer is: Why do businesses continue to prefer to do e-business despite online security threats and risks? Hypothesis E-business is a response of various industries to the market forces affecting it, and amidst costs and risks, the benefits of e-business to enterprises prove to shape corporate success, help industries maximize benefits and positively affect the entire business industry as a whole. Methodology This paper is a result of a collaboration, compilation, corroboration and interpretation from various sources of information gathered mostly through the internet. Various theories in economics and business management are also used to prove certain stands pertinent to the subject matter. The author has also included newspaper articles and opinions from renowned columnists all of which can also be accessed through the internet. The said sources were streamlined for this purpose of incorporating into this subject matter all indispensable elements of e-business. It is important to highlight that this paper is not to measure e-business per se because of the very volatility and fast speed of growth and advancement of the e-business itself. As stated by the Organisation for Economic Co-operation and Development (OECD), measuring e-business and quantifying the elements of convenience and easy access to information is impossible given the current fast-changing nature of the market (OECD, 1998). Hence, this paper has enumerated the costs and benefits instead and weighed both in the light of the evolution of e-business to the stage. Degree of Reliance of Statistical Data/Literature Search The author has chosen only those sources which are strongly correlated and are very pertinent to e-business. For statistical data, there is an interim degree of reliance from high to medium degree, since statistics were conducted by professional research institutions and quoted from high grade literature. With regard to articles and sources, most of the studies consulted where products of doctorate and master’s degree holders who are expert in this field notwithstanding those who gave garnered distinctions (i. e. Nobel Prize, Pulitzer, etc. in the field of economics. Therefore, there is a high level of reliance on their studies. A Description of the Research Design This paper is purely research based and one which does not involve interpretation of raw statistical data. Due to the broad and constantly changing nature of e-business, a survey of the entire America is implausible. Thus, it is best to resort to data that have been gathered by reliable research institutions concentrating on the same subject matter. The literatures used herein are mostly second-hand ones and are retroactive in its nature such that theories used are identified as paradigms. Despite being cited and further cited in various citations, the theory is not eroded. Thus, citations of the same coming from other citations, or a chain of citations in one citation, are valid. It is also important to note that despite the varying nature of the sources used in this paper, the discussion shall not be deprived of important knowledge as regards the subject matter. Models Followed The paper follows three specific models in economics: the law on supply and demand, the model on cost-benefit analysis (CBA) and the game theory. This is because these three easy-to-understand theories are also the primary considerations of CEOs in choosing management decisions and doing other management strategies. In accordance with the objectives of this paper, various researches shall also be inculcated herein to give various theories and conceptions an equal footing as regards the topic. As a clarification, there are no current researchers who have analyzed the nature of e-business extensively and collaboratively using the aforementioned theories. Therefore, literature reviews are primarily based on historical findings on the evolution of e-business, analyses of various researchers on the nature of economics vis-a-vis ecommerce and not on concurrent ecommerce theories. This is also because majority of ecommerce theories are offspring of the theories on economics. Moreover, ecommerce theories may be relevant to the subject matter but are not directly connected to the topic such that answers to the research questions as aforementioned were more founded by basic economic theories rather than the specialized ecommerce theories on web-hosting and online selling.

Developed countries Essay Example for Free

Developed countries Essay One of their impositions is the much-touted phenomenon of globalization. This is literally being stuffed down the third world throat which is already over-choked with Western sleaze. Everybody knows that it is a Western ploy for self-promotion, yet the brazen attitude of the West to package it as an exclusive blessing for the teeming millions of the developing world is strange. There was a time when people disguised even a blessing which in fact need no disguise; they have at least some spot of decency in them. But now even a curse is being strutted as a virtue. But the facts call out different shots. The whole plan is a Western conspiracy against the developing world and might prove the last nail in its coffin. Jan Nederveen Pieterse (2004) is of the view that â€Å"While global economic integration has grown over the past decades, global inequality has increased. In a clear rupture with the pattern over previous decades, global inequality has increased sharply since the 1980s. † There is now little doubt that globalization of the world is inevitable. Because of the magical innovations set in by technology distances are dissolving like aspirin in a bowl of water, communication is becoming instant as the blink of human eye and decisions are being taken in split seconds across the globe. In general term, it is this shrinking of time and space that can be defined as globalization. Sooner or later, the globe must be a teeny-weeny easily accessible place. More suspect is the haste with which globalization is being bulldozed into the third world. It took the Europeans more than half a century to arrive at a reasonable consensus for creating a European Union and yet they allow only a handful of nations to join it. The economically stable European countries do not allow the cash-strapped countries to join them unless and until they upscale their living standards. This requirement is meant to ensure that when the barriers of immigration, trade, capital flow out and other stumbling blocks are lifted, there are no mass confusions which might threaten established society and living standards of the rich nations. If they are cautious about a developed area like Europe, how come they are not worried about what will happen when barriers are dismantled between bizarre countries like Somalia and centers of serenity like Australia? The rich countries are not worried because their brand of globalization is a dystopia unlike the European Union. The only barriers they wish to snap through the World Trade Organization are those which have been raised by the third world for the cushioning of their industry and trade from the more advanced and developed countries. There is not even a small reference to the barriers erected by rich countries to pre-empt migration. On the contrary stringent laws are being imposed to ensure that the cozy life style of their societies is not disrupted by immigrants from the ‘cash-clipped’ countries. The West is obviously very selective and its veneer of egalitarianism is only a smoke screen to hide its more sinister intentions. For example, it will never capitulate to the demolition of certain barriers, â€Å"even though hell should bar the way†. These are the barriers for the transfer of technology, easy access to capital, equal opportunity, partnerships and a host of other barriers whose retention gives the West an edge over the East. It is no denying the fact that globalization is very helpful for the developed countries. It will definitely reduced the status of poor countries to that of suppliers of raw materials while the developed countries will chuckle at them and will use this raw material to fill the stomachs of their always hungry industries.. The capitalist free traders are now not in need to compete with the communists and so they have stopped showing a friendly face. Their greed knows no bounds. They looked for countries which had fought hard to gain independence; next thing they want of them is to give up that precious independence, to do away with their borders, to allow the capitalists free access to do what they like to the economies of these poverty-stricken countries. This term is given the name of free competition by the capitalists of the developed world. As they merge and acquire each other, they become monstrous giants against whom the small businesses in the poor and developing countries will not be able to compete. Now, what is the meaning of competition if you cannot win at all in the end? A few of these big giants will control the economy of the whole world. And it is a sad thing that they are not above cheating and corruption.

Food Additives and Mouldy Food Study

Food Additives and Mouldy Food Study TASK 1 a) Based on information given define food additives and explain why food additives are used in manufacturing Food additives are natural or artificial substances that added in a food by manufactures to enhance its flavor or appearance or to preserve it during some phase of processing, storage or packaging. (Nlm.nih.gov, 2014) Foods are produce in large amount in manufacturing places so it needed to transport food shops and supper markets all over the places and stored before it’s consumed. Its take more time period of time so that’s why they used food additives in manufacturing. Due to microbial growth foods get poisoning and also dangers of contaminated food and without the use of preservatives, therefor they using different types of additives. (Understandingfoodadditives.org, 2008) To maintain product quality and freshness – Fresh foods dont keep for long time but Food additives delay and prevent spoilage caused by growth of microorganisms, bacteria and oxidation. For example Ascorbic acid -the principal active ingredient in citrus juice, when packaging fruit slices Propionates- which naturally occur in cheese, are used similarly in bakery goods to prevent the growth of molds. To support in the preparation of foods – added substances grant and/or keep up certain qualities connected with different food For example Lecithin used in ice cream Pectin using in the jellies and preserves when thickening is desired Leaveners used to make breads, biscuits and rolls rise, include yeast, baking powder and baking soda To make nourishments engaging – the larger part of nourishment added substances are regularly utilized for this Purpose. For example Flavoring agents and coloring agents utilized by processors of food because foods that look and taste good. (foodadditives.org, 2014) Describe the difference between additives that are ‘Generally Recognized as safe (GRAS) and other food additives GRAS means generally recognized as safe.it is authorized American food and drug administration. Its test by food safety experts, they made different tests for food additives to give healthy and harmless for humans. All GRAS food additives introduced after the safety tests. This consider about to improve or maintain safety and freshness, to improve or maintain nutritional value and Improve taste, texture and appearance (Curtis Stevens and Nabor, 2014) Sometimes some food additives are banned because many countries have many systems. Some developing countries like srilanka some local manufactures adding additives for selling purposes but they even don’t have much knowledge about the food additives and they use it without proper testing (Foodstandards.gov.au, 2014) Table1.1 : safety standards for food additives (The Diane Rehm Show, 2014) There are some additives banned by the srilankan health ministry that are, Aloin, Berbine, Beta-Azarone, Cade oil, Calamus oil, Cocaine,Coumarin, Diethylene glycol, , Estragole, Eugenyl methyl ether, Hypericine, Nitrobenzene, Pyroligenous acid, , Sasafras oil, Thujone,Isothujone and Tonka bean (Sundaytimes.lk, 2014) GRAS is used only in Europe and us countries because some other countries like mainly Australia have different their own food regulatory systems and legislation Example Ammonium malate- INS 349 This food additive don’t have authorized in US or Europe. But its authorizes in the Australia and New Zealand food standard codes Cyclamate, INS 952 Butylated hydroxyanisole (Foodstandards.gov.au, 2012) Discuss the potential health risks associated with synthetic food additives There are some food additives it may cost harmful health effects that are ACESULFAME-POTASSIUM Artificial sweetener: in soft drinks, baked foods, desserts, frozen desserts, cand Its artificial sweetener it’s 200 times sweeter than normal sugar Acesulfame-K is used in chewing gum, gelatin desserts and sugar. Earlier it was allowed by FDA to use in soft drinks and it’s used together with aspartame and sucralose. Acesulfame-K tested in rats; results shows that might cause cancer further more tests in rats, dogs and rabbits shown the effect of thyroid. As a result FDA withdraw its approval of it ALOE VERA Used in yogurt, desserts, flavoring It’s taken from succulent plant it’s added in supplements, energy drinks and various skin care products. Aloe Vera helps in skin burn and abrasions but if it is taken orally it cause cancer but it’s not truly known for sure which element leads the tumors. Annatto. Cheese, other foods like butter It’s a natural additive used for coloring. It’s get it from seeds of a tropical shrub it’s also causes some allergic to some people Green 3 It’s a artificial coloring in candies and other beverages during the test in rats its shows the cancer but FDA approved the color dye but it’s not used in these days ARTIFICIAL SWEETENERS Acesulfame-potassium, saccharin, aspartame may posture slight risk of cancer Aspartame .is a chemical link of two amino acids and methanol. Causes cancer AZODICARBONAMIDE Used in bleaching agent: White flour, bread and rolls Its leads to cancer in humans but not in mice, however its band by FDA Brominated veg.oil Clouding agent in soft drinks Its keeps flavor oils in suspension, giving a shady appearance to soda drink. Pepsi and coke agreed to. Its leaves deposits in body fat and the fat in the brain, liver, any other organs. Scientist found that bromine toxicity in 2 people who used the soft drinks (Cspinet.org, 2014) TASK2 Explain the adverse health effects caused by mouldy or rancid food? Mold can grow in warm, dark areas or where the area has a lot of moisture. mouldy food is dangerous because such food contaminated with mycotoxins Figure 2.1Moldy food (Bristol.gov.uk, 2014) moulds that produce Toxigenic moulds need specifi growth conditions to provid its toxin. it can produce adverse health effects such as inflammation, allergy, and infection. Allergic reactions may be the most common. (Enhs.umn.edu, 2014) There are some molds found on many foods Alternaria, Botrytis, Cladosporium, Fusarium, Monilia, Manoscus, Mortierella, Mucor, Oidium, Oosproa, Penicillium, Rhizopus and Thamnidium Penicillium It can infect respiratory problems result of exposed specific type of fungal mold. This may have mold related respiratory problem include a persistent cough or wheeze. Salmonella, can be treated and cured, Stachybotrys chartarum, can cause irritation in mouth, nose and throat and leads to shock, hemorrhage, dermal necrosis and death. (Fsis.usda.gov, 2014) à ANTIOXIDENT The chemicals that block the activity of other chemicals or free radicals are called antioxidants. Free radicals are highly reactive and cause damage to cells that may lead to cancer. The antioxidants that are used to neutralize free radicals by the body are called endogenous antioxidants. (Pharm and . Booker, 2014) Antioxidants prevent a chemical process known as â€Å"oxidation,† which is a regular piece of living and maturing. Oxidation damages cells and can lead to the development of disease, including heart disease, and cancer. Antioxidants are found in nuts, beans, grain cereals, and other foods. Even dark chocolate is rich in antioxidants. Free radicals are very sensitive chemicals that can possibly damage cells. They are made when a particle either picks up or loses an electron. Free radicals are shaped characteristically in the body and assume a vital part in numerous ordinary cell forms. At high concentration, then again, free radicals can be dangerous to the body and harm all significant parts of cells, including DNA, proteins, and cell layers. The harm to cells created by free radicals, particularly the harm to DNA, may assume a part in the improvement of disease and other health conditions. In laboratory and animal test results shows expanded level of exogenous antioxidants has been indicated to prevent free radical Damage that connected with cancer development. Specialists have researched whether taking dietary antioxidant supplement can reduce the danger in cancer. (National Cancer Institute, 2014) Define E numbers. Describe the advantages of E numbers in food industry E numbers E numbers (the E stands for Europe) are code numbers that use to identify the food additives that are used in food industry.it is authorized by European food safety authority. This number given to an additives that has pass the approval tests. These types of numbers are used in some other countries like Australia and New Zealand but without the E. (Food Additives and Ingredients Association, 2012) E300 for vitamin c Helps to burs more body fat during workout; helps to give strength and increase circulation; protects the body from free radical damage by absorbing iron from foods helps reduce histamine release in the body; boosts the immune system Some benefits of E numbers E101 Vitamin B2 Helps to reduce the severity and essential for normal thyroid function and metabolism maintain healthy hair, helps protect cells from oxygen damage E100 Curcumin gives turmeric root its intense yellow color, is used as a natural food coloring. Has proven anti-inflammatory activity and may therefore be able to alleviate symptoms associated with psoriasis and eczema; has strong anti-cancer properties; can significantly reduce the number of colon polyps E160d Lycopene Food coloring. lycopene is separate from tomatoes Protect the skin from UV radiation, reduce asthma and it have anticancer property Lutein E161b Colouring agent extract from petals of marigold Keep eye from oxidative stress, helps to prevent wrinkles by increasing hydration These are the beneficial e numbers for humans As a result these E numbers are used in manufacturing food items. Its help to prevent from diseases (Healwithfood.org, 2014) References foodadditives.org, (2014). foodadditives.org. [online] Available at: http://www.foodadditives.org/pdf/Food_Additives_Booklet.pdf [Accessed 24 Nov. 2014]. Understandingfoodadditives.org, (2008). Food Additives. [Online] Available at: http://www.understandingfoodadditives.org/pages/Ch2p0.htm [Accessed 24 Nov. 2014]. Nlm.nih.gov, (2014). Food additives: MedlinePlus Medical Encyclopedia. [Online] Available at: http://www.nlm.nih.gov/medlineplus/ency/article/002435.htm [Accessed 16 Nov. 2014]. Curtis Stevens, H. and Nabor, L. (2014). foodadditives.org. [online] foodadditives.org. Available at: http://www.foodadditives.org/cultures/FoodIngredientApproval_OnlineExtra.pdf [Accessed 27 Nov. 2014]. Foodstandards.gov.au, (2014). Colours and food additives reported as banned. [Online] Available at: http://www.foodstandards.gov.au/consumer/additives/pages/coloursandfoodadditi5752.aspx [Accessed 27 Nov. 2014]. Sundaytimes.lk, (2014). More than 20 additives to food items to be banned from July 1 | The Sundaytimes Sri Lanka. [online] Available at: http://www.sundaytimes.lk/140216/news/more-than-20-additives-to-food-items-to-be-banned-from-july-1-86050.html [Accessed 27 Nov. 2014]. Foodstandards.gov.au, (2012). Colours and food additives reported as banned. [online] Available at: http://www.foodstandards.gov.au/consumer/additives/pages/coloursandfoodadditi5752.aspx [Accessed 27 Nov. 2014]. Cspinet.org, (2014). Food Additives ~ CSPI’s Food Safety. [online] Available at: http://www.cspinet.org/reports/chemcuisine.htm [Accessed 27 Nov. 2014]. Food Additives and Ingredients Association, (2012). E-Numbers. [Online] Available at: http://www.faia.org.uk/e-numbers/ [Accessed 27 Nov. 2014] Healwithfood.org, (2014). Can E Numbers Actually Be Good For You?. [online] Available at: http://www.healwithfood.org/articles/can-e-numbers-be-good.php [Accessed 27 Nov. 2014]. National Cancer Institute, (2014). Antioxidants and Cancer Prevention. [online] Available at: http://www.cancer.gov/cancertopics/factsheet/prevention/antioxidants [Accessed 29 Nov. 2014]. Pharm, D. and . Booker, N. (2014). Antioxidants and Cancer Risk: The Good, the Bad, and the Unknown. [online] Cancer Prevention Treatment Fund. Available at: http://www.stopcancerfund.org/pz-diet-habits-behaviors/antioxidants-and-cancer-risk-the-good-the-bad-and-the-unknown/ [Accessed 29 Nov. 2014]. Fsis.usda.gov, (2014). Molds On Food: Are They Dangerous?. [online] Available at: http://www.fsis.usda.gov/wps/portal/fsis/topics/food-safety-education/get-answers/food-safety-fact-sheets/safe-food-handling/molds-on-food-are-they-dangerous_/!ut/p/a1/jZFfT8IwFMU_iw977No5JODbssS4KVsIUUtfSOf6Z7G0S1tc5qe3wBMElNune-7vpL2nkEAMiabfnaC-M5qqfU-mG7RE02Seo7KeJ0-oqN6X9Uueo9nqIQDrP4AqvdF_pTL0n7-84YJ7u8gXApKeegk6zQ3EgnlAtRuYdRBzY1rgKGd-BJx-euAkYz4M9ho4TCXVreq0gHhrVOuA0UedWga8ZCNoqRbMmp3bwA9ITh-FknCKKl1NnssqRfXkHLiQ2hG4HkvYWyjTHL5onekmnYUFLePMMhvvbJCl9717jFCEhmGIhTFCsVh9ReiSQxrnIT4BYb99wz-vGV8VgDTjcPcLgaVdgQ!!/#5 [Accessed 29 Nov. 2014]. Enhs.umn.edu, (2014). Indoor Mold: Harmful Effects. [online] Available at: http://enhs.umn.edu/current/5103/molds/harmful.html [Accessed 29 Nov. 2014]. Bristol.gov.uk, (2014). Food safety complaints. [online] Available at: http://www.bristol.gov.uk/page/environment/food-safety-complaints [Accessed 29 Nov. 2014].

Quality Healthcare Includes Empathy Essay examples -- Healthcare

Quality Healthcare Includes Empathy A man walks into an emergency room with an intense pain in his abdomen. He is hoping to find a doctor who knows how to treat him. The doctor enters his room and begins robotically palpating his abdomen, showing no hint of recognition for the pain he is in. The man begins to ask himself, â€Å"Does this doctor care that I am in extreme pain?† He then wonders, â€Å"If he doesn’t care that I am in pain, how motivated can he be to ease my pain?† This might seem like a silly question. If the physician didn’t care about healing people, why would he become a doctor? Modern technology has caused doctors to become complacent and emotionally detached from their patients. Doctors must be empathetic towards their patients in order to deliver quality healthcare despite the lack of time they have for their patients. The patient’s perception of the doctor in this situation is that he lacks empathy. Empathy can be described as the ability for one person to understand another’s feelings and thoughts. The role of empathy in healthcare is very important; more specifically, it is crucial for doctors to be able to effectively express empathy without compromising their primary objective, which is to diagnose and treat patients. While the science of medicine is primarily based on the function of the human body, it cannot be ignored that emotional health plays a vital role in a patient’s quality of life. Improving physical health will inevitably improve emotional health. The appropriate way to approach healing is with an understanding of this concept. In the article â€Å"Empathy in Medicine—A Neurobiological Perspective,† Dr. Helen Rice states: Empathetic physicians can obtain critical information and ins... ...tag=contentMain;contentBody Rice, H. (2010). Empathy in medicine--a neurobiological perspective. JAMA, 304(14), 1605. Retrieved from http://drscottwright.wikispaces.com/file/view/Empathy and Medicine - A Neurobiological Perspective.pdf Switankowsky, I. (2005). From detached concern to empathy: Humanizing medical practice. Humane Medicine Health Care, 5(2), Retrieved from http://www.humanehealthcare.com/Article.asp?art_id=834 Hardee, J. (2010, February 16). The role of empathy in healthcare. Retrieved from http://realbalance.com/index.php?option=com_content&task=view&id=143&Itemid=999 Torrey, T. (2011, September 13). [Web log message]. Retrieved from http://patients.about.com/od/therightdoctorforyou/a/docpatientcomm.htm Wolfe, S., Carome, M., Barbehenn, E., & Sasich, L. [Web log message]. Retrieved from http://www.worstpills.org/public/page.cfm?op_id=3

The Disaster at Chernobyl Essay -- Nuclear Explosions Ukraine Essays H

The Disaster at Chernobyl On April 26th, 1986, operators at the Chernobyl Power Plant in Chernobyl, Ukraine, ran what they thought to be a routine safety test. But fate was not on the side of these operators. Without warning, reactor #4 became unstable, as it had been operating at a low power for a possible shutdown and the reactor’s design caused it to be unsafe at this level of power. Internal temperatures rose. Attempts to cool the system produced the opposite effect. Instantly, the nuclear core surged with power. At 1:23 p.m., the reactor exploded. The first blast ripped off the reactor's steel roof. The second blast released a large plume of radiation into the sky. Flames engulfed the building. For ten long days, fire fighters and power plant workers attempted to overcome the inferno. Thirty-one of them died of radiation poisoning. Chernobyl was the worst nuclear disaster in history. It unleashed radiation hundreds of times greater than the atomic bombs exploded over Japan during Wo rld War II. [1] Initially the Soviet Government kept the accident at Chernobyl a secret. Because radiation lacks smell or taste, and is invisible, people carried on with their daily lives, all the while inhaling radioactive particles. It took ten days for the Soviet government to evacuate the contaminated areas. Particles fell into the crops and plants of the people. Cows ate grass that had been contaminated by the nuclear particles causing the dairy produ...

Designer Babies Essays -- essays research papers

Designer Babies I’ve been poked and prodded at ever since I can remember, but what I didn’t know was that I was actually a poked and prodded at individual even before my existence. Transplanted DNA is what they should have named me instead of Wang. I find my existence to be not as real or as wanted as others who were conceived naturally with both loving parents and even the idea of other loving parents adopting their children. It just seems unfair that my parents would make decisions for me before I was even born. The idea of someone wanting to create their child is absurd. Our bodies own process of getting rid of the bad genes is something we can not control. We can not begin to have the same instinct as our bodies. Allowing this to go on could jeopardize an individual’s identity and its remarkableness and how far is too far in parents decision making. This process will also affect the â€Å"designed baby† emotionally for the child may think they are not real in the sens e that they were created for selfish purposes. Altering an embryo's genetics affects the child physically and emotionally. As well as affecting the society as a whole in the long run. Designer babies, a term used by journalists, are described as â€Å"advanced reproductive technologies allowing parents and doctors to screen embryos for genetic disorders and for selecting healthy embryos† (Bionet). There are three ways that can be used to create this â€Å"designer baby†. â€Å"The simplest way to a designer child is human cloning: taking a cell from an adult and combining it with a human egg to make an identikit clone of the adult. This is the ultimate pedigree child with guaranteed genes [†¦] Another more difficult way to make designer people, or a super race, is to take sperm or eggs, or cells in a developing embryo, and add new genes to them. This is called germ cell alteration [†¦] A third way is to alter cells after birth. This is called somatic cell alteration. Here the effects will die out when the person dies, and will not be passed onto a second generation of designer babies† (Dixon). Parents make decisions for their children before they are even born. The unborn fetus is robbed of molding their own identity because their physical traits have been chosen for them indirectly. The child is artificial and unnatural. A science experiment preformed wrongfully, in hopes to create one’s self conscious idea of... ...hat fate can only be made possible by altering the traits that nature intended us to inherit. Thus putting wrongful thoughts of people’s views of what’s acceptable. When in reality everybody is different and that’s what gives a person an identity and if we all look the same then that would be a world of chaos and if you're not rich enough then you’re put to the side as â€Å"the ugly duckling†. Once we are capable of changing our child genetically the imperfect will not be accepted in a society of a â€Å"super human race† of intelligent, flawless, disease free people. websites where i got the quotes 1http://www.bionetonline.org/English/Content/db_cont1.htm â€Å"Advanced reproductive technologies allow parents and doctors to screen embryos for genetic disorders and select healthy embryos.† -definition 2http://www.spiked-online.com/Articles/00000006DD57.htm Debating 'designer babies' Personal reproductive choices should not be a matter for legal regulation. by Ellie Lee 3http://www.reason.com/rb/rb030602.shtml helpful info for debate pro 4http://www.globalchange.com/designer.htm sex selection should not be allowed because one should love their child no matter what sex or appearance it may have.

Primary School Art Teaching Mission Statement

Mission Statement My main aims with teaching art to primary grades can be broken down to the following points: ) Experimentation (teaching them to overcome any fear of unfamiliar materials) b) Imagination (teaching them that the mind has no limits, allowing them to dream) c) Individualism (teaching them to think ‘ outside the box’ ) d) Freedom of expression (teaching them to not be afraid to show feelings and to do it in their own personal style) e) Problem solving (teaching them that there are no mistakes in art; that any error can be fixed if you go about it cleverly) f) Self-esteem (teaching them to be proud of their work and to never insult the work of others) g) Sharing (teaching them to share materials and ideas with the rest of the class) h) Recycling (teaching them to use, re-use and recycle objects one would normally throw away) i) Patience (teaching them that no good work of art can be rushed and that one has to follow a process and see it through to the end) j ) Respect (teaching them to have respect for the teacher, their classmates, materials and the opinions of others) My aim is to try and create a disciplined space for the children to work in.Art is often a subject that requires the teacher to allow the children a certain amount of fun and freedom, however, fun turns into chaos if it has no ordered structure and discipline. I try and allow the children to follow their own instincts, so the result becomes secondary to individual expression. I do not believe in â€Å"paint by numbers†, nor do I force the children to follow a formula. There are formal elements like colour, composition etc. that is imperative, but sometimes the formal elements have to be sacrificed to allow the child to freely create. The process is often more important than the end product. Through art, children learn a lot about themselves. Their inner discovery is more important than a â€Å"good† work of art.

Earning Management

Does the moneymaking(prenominal)izedized Banking patience of UAE Practice fee circumspection Dr. Mohammed Obeidat Introduction It is the right of remote users of chronicle discip store to be caterd with to a greater extent adequate information to protect their interests. nearly(prenominal) an rough contrarywise(prenominal) marvelable issues concerning the term of cyberspace counseling ar still forthcoming. Auditors, accountants, pecuniary analysts, and former(a)wisewise concerned parties whitethorn hold the certificate of indebtedness of strikeing knocked out(p)er users from the causes of winnings attention. umpteen suspicionable issues argon still operable regarding the term of sack up income worry.Some raft whitethorn let no enough whim ab forth what praxiss argon classified under(a) salary counsel, and what executes tail assembly not be classified under this term. Users of account information be polar serious now a couple of(pr enominal) of them ca-ca the baron to abide by the gives of kale worry. Because on that point be different methods of practicing clams attention, signal spyion the put ons of shekels forethought is single of the difficult issues. The rough-cut confide of bread concern by secures and the dis wholeow make of these exerts on external users of financial method of constitution information unlessify the investigation of this issue. galore(postnominal) users whitethorn lose about of their wealth as a run of practicing this phenomenon. umteen financial crises appear in our world from epoch to snip, and rough reasons of these crises be cogitate to senseless inform financial information. The problem of the authentic use up will be simpler, if it is presented by dint of the following question How investors crapper happen the sends of requital trouble, in order to stir the top executive to protect themselves from the electro oppose effect of these exerts?The answer to this question whitethorn count to a greater extent(prenominal) difficult, so the circulating(prenominal) claim present an mannequin from the commercial-grade Banking attention of the United Arab Emi pass judgment (UAE). Studying the phenomena of practicing lettuce concern is primal, because this will game schoollight wherefore get alongrs whitethorn exert this phenomenon. umteen incentives whitethorn be on tap(predicate) to give c arrs and promote them to rule compensation counsel. These incentives will be highlighted later on in the reliable demand, still when investors atomic number 18 knowledgeable with some of these incentives, they can give and analyze the financial information of their entities to a greater extent than.Moreover, when users be aw be with the methods that argon followed by finaglers to dress topwork counsel, they will be more eligible to pick up these exercises. The contemporary take on will expl ore the some in product line(predicate) methods of practicing pelf trouble. The importance of the modern take aim is amplificationd, because it highlights how investors can determine whether at that place is a recitation of meshwork instruction or not. The objectives this tuition is look for to achieve ar as follows 1. To highlight the incentives standing slowly the practice of pay steering by fencers. 2.To inform users about the methods getable to mansions solicitude to portion out the shekels. 3. To determine the qualitative and decimal for sale procedures that can be use to spy the practices of dough way. 4. To determine whether the Commercial Banking assiduity of UAE practices or does not practice the phenomenon of winnings circumspection. 5. In a consequence of compensation centering is detected, this try out aims to detect whether these practices were upward or downward practices. Our line of occupation makes a al cardinal(predicate) co ntri howeverion to the literary productions by exploitation information from the foreboded financial statement of Commercial Banking labor of UAE.This take up differs from the prior studies in its location, methods, objectives, and record of selective information use in the analysis. Because the present-day(prenominal) discipline involves the commercial banks of ABU Dhabi, and because completely of these commercial banks argon inclination of an orbited in Abu Dhabi Stock Market, this learn is peculiar in its location. Just a some(prenominal) studies outside Abu Dhabi followed vicenary method to look into whether in that respect argon practices of simoleons focus or not, the circulating(prenominal) excogitate is besides different from other prior researches.This write up depends on cross roleal info because a time series data will misstate the data, so it is unique in its inputs of data. This composing is organized as follows The first member defines moo lah foc use, and describes the incentives of its practices by commercial banks, in plus to that, it explores the methods of practice and how these practices can be defected. The moment character explores the al more or less related to prior researches. The tertiary surgical incision presents the hypotheses of the trustworthy research. The sternly section describes the followed methodology in the current training.The one-fifth part section presents the resolutenesss, bit the fifth explores the findings. literary works go off and Prior Researches many an(prenominal) plurality believe that the term of salary anxiety is understandable in its simple form, nevertheless nearly of those unable to determine whether a selected practice is an remuneration way or not. Understanding what profit trouble constitutes and why it takes place is strategic for every(prenominal) users of be information. This deliberate highlights the different aspects of wages focussing , so it identifies clearly this term, and presents the incentives standing hobo its practice.Moreover, the current look at determines the methods of profit attention utilize by degradeds, and explores how these practices can be detected. remuneration circumspection is defined as the well-read misstatement of network leading to bottom field numbers that would obligate been different in the absence of any utilisation (Mohanram, 2003). ground on this definition, the practice of wampum worry is an lettered behavior, and if this practice occurs unintentionally, it can not be classified under the practices of wages centering.Moreover, this definition states that the practice of allowance focal point phenomenon leads to users misstatement. In other words, practitioners of honorarium conductment begin different bring ups and they change some news field numbers to uphold users in order to achieve these objectives. Healy and Wahlen (1999) state that requital app ortionment occurs when copers use judgment in financial describe and in structuring exercises to alter financial says to either lead some stakeholders about the underlying frugal performance of the company or to stoop contractual outcomes that depend on discovering accounting numbers.This definition states that this practice is as well intentional and tendencyful. This definition mentions that contractual issues be incentives for managers to manage pelf. But we lease to remember Some concerned battalion believe that meshwork charge cockeyed upward enjoyment. Actually, lucre caution whitethorn be exercised either upward or downward. In most berths, the target of internet determines to a self-aggrandizing degree, whether the caution of the unswerving practices dough centering upward or downward.Some bulk in plus believe that the all the practice of simoleons circumspection be illegal, and no legal practice exists. Actually, in that location argon dif ferent practices of earnings heed do not violate the broadly accepted accounting principles (GAAP). For object lesson, speeding the surface of sales during the sound calendar month or the fourth quarter is in placement with the GAAP. Moreover, activating sales during the outlive month of the accounting plosive consonant done granting discounts to customers is besides in savvy with the GAAP, and is not a violation to the accounting standards.There atomic number 18 different incentives to charges of firms to practice the phenomenon of earnings management. Most of these incentives be related to benchmarks of earnings. Sometimes, the previous accomplishments performance whitethorn be the benchmark to the firm. In other graphemes, the benchmark to the firm may be the expectations of financial analysts. The promised compensations to the firms management may be the most important incentive of the practice of earnings management. Benchmarks argon necessary for the la st whether the management merits or does not be the promised compensation.Sometimes, the entrust of the firms management to affix the run market expense may excessively be one among the incentives to earnings management, oddly, when the management is looking for more compensation. The normal demonstrable analogy amidst earnings and timeworn market determine concocts that as the descend of give notice (of)d earnings increases, the frequent rakehell market price is as well as increases. Therefore, when a appetency exists to the firms management to go the common stock market price, the management will manage its earnings. Reducing the number of income measure revenue may similarly be one among the incentives of practicing earnings management.In some countries, parentage entities are subject to high income appraise evaluate, where different categories of expenses are deducted from the income. When these entities are looking toward reducing the amounts of va luatees, they practice the phenomenon of earnings management. The practice of earnings management in this incident may be by increase the amounts of tax deductions, or by the fall the amounts of earnings. Sometimes, firms management may manage earnings to simplify the issue of receiving quotes from banks and other financial issues.In addition, firms may withal manage earnings to reduce the cost of this acknowledgement, because when earnings are reasonable, the firm can sire credit smoothly without some(prenominal)(prenominal) obstacles, and at lower costs, but when the firms earnings are unreasonable, this firm will face many obstacles to assimilate credit, and it may receive credit at high costs. These are some of incentives or reasons of the practice of earnings management, but other incentives may be on tap(predicate) to some firms, depending on the financial conditions of the firms management itself. centerings of firms can follow different methods to manage earnin gs. Changing the assumptions for accounting standards is one of the most common use methods in managing earnings. It is already known that the GAAP are passing flexible, so managements can employ the high degree of flexibility lendable in these standards. Examples of this flexibility are the inventory persist methods which managements can use one among these, and the in stock(predicate) options to depreciate some of the firms pluss, in addition to these firms can review the assumed lives of these depreciable assets.As a result a variety of options are in stock(predicate) to management whenever a desire to manage earnings exists. instructions can manage earnings by the intention to the unstable debts provisions. For example, whenever there is a remove to refer earnings higher(prenominal) than its actual value, management can determine these problematical debts at amounts lower than their actual, succession it can hail lower amounts of bad debts whenever there is a di rect to reduce the proclaimed income. Managing traffic is one among the available options to management when there is a desire to manage earnings.For instance, management can grant high discounts during the last fewer stratums of the accounting period to recognize more revenue finished with(predicate) sales under the collection basis. adept option is available to managements of firms is to activate sales or services during the last days of accounting period through the sufferance to more sales on credit, and through longer period of payment are given to customers. Two approaches are available to detect the phenomenon of earnings management. The first is qualitative, eyepatch the heartbeat is quantitative approach.Using the two approaches unitedly when this possible leads to more certain conclusions whether a firm or a concourse of firms manage earnings. Several criterions have to be followed when there a need exists to detect earnings management through the qualitati ve methods. These touchstones are presented to a lower place (Mohanram, 2003). 1. Identifying the key accounting policies of the firm or industry. Regarding the industry of the current research, the issues of credit jeopardize and interest rate risk are of crucial importance to banks. 2. Assessing the firms accounting flexibility.The take of accounting flexibility may be high to some firms or industries, whereas, it may be low to other firms and industries. 3. Evaluating the firms accounting strategy, and determining how this strategy differs from other competitors. 4. Assessing the firms role of disclosure. 5. Identifying the potential red flags. The following is an example of red flags Unexplained accounting changes, specially when performance is bad. Unexplained profit boosting proceeding, frequently(prenominal) as sale of assets. Unusual increase in accounts receivable in tattle to sales increase. increase gap amongst net income and specie strike from trading op erations. increase gap amongst net income for report and tax purposes. Unexpected cosmic asset write-offs or write downs. orotund fourth quarter adjustment. Qualified audit trust or change in auditors. vauntingly related party transactions. 6. The final step is to undo accounting distortions by reversing out the relates of dubious accounting wherever possible. remuneration management can be to a fault detected analytically, establish on the firms accruements, which can be defined as the divergency amongst net income and interchange shine operations.In occasion, firms with high take aim of accruements are liable(predicate) to have inflated earnings. Firms practice the phenomenon of earnings management can be impelled through segregating discretionary accruals from non-discretionary accruals. In this case, Jones (1991) mock up can be used to single out discretionary from non-discretionary accruals. In the current shoot we use this molding to determine wheth er, or not, the Commercial Banking Industry practices the phenomenon of earnings management. This moulding is presented belowWhere total accruals can be computed by finding the disagreement betwixt income before extraordinary items and cash from operations in family t. Revenuest is revenues in social class t, era revenuest-1 is the revenues at the end of course t-1. Total assetst-1 is total assets of grade t-1. take in PPEt is gross property, plant, and equipment at the end of division t, and B1, B2, and B3 are industry and year particularized parameters to be estimated. The residual value in Joness Model is the discretionary accruals for a firm in a given year, spell the fitted value gives an estimate of the non-discretionary component of earnings.Researchers in the accounting literary works have lots focused on earnings management. Many researchers studied the issue of earnings management most of these are focused in the Western or Far eastward Countries. A world name earnings heed Do Large Investors make out? and carried out by Senteza, Njoroge, and Gill (2005), deserves to be mentioned in the current consider. This vignette mentions that institutional investment activity and behavior is an field of schooling that has become more interesting in recent times and so much work has been done so far.The share of this remove in the area of earnings management can be summarized in its documentation to the effect of earnings management activity on institutional investor willpower, curiously through distinguishing the will power changes in resolution to the direction of earnings management efforts. This necessitate finds that institutional investors increase ownership in firms that manage earnings upwards and reduction ownership in firms that manage earnings downward before end-of-year reportage.Moreover, this drive finds that the increases spy during an ascertained upwards earnings-managing activity are followed by diminutions i n ownership in these firms in the subsequent quarter, which may purpose resource allocation among life- sized and splendid investors. In his comments at the practice of earnings management phenomenon, Simon (2005) argues that managing earnings is a wrong practice, in his make-up coroneted moolah way as A Professional Responsibility Problem.The pen of this paper states that managers of public companies frequently call for an increase in current report earnings per share though they sometimes prefer a current fall down in the earnings they would otherwise report when it will allow them to show a smoothly increase pattern of earnings in the succeeding(a)(a)(a)(a) tense. He adds, on his comments on Schwarczs paper, that the limits of faithfulnessyering are the constraints of law, but having said that, the question re chief(prenominal)s-what do we sozzled by law? If we take a narrow, predictive liking of law, the limits will be less regulative than if we take a broa der, purposive view. . He also states that the more ambitious institution is most compatible with the psyche of lawyering as a dignified calling. Caramanis and Lennox (2007), carried out a ingest titled Audit drift and gain circumspection in their tally to determine the effect of audit hours on the practice of earnings management by the Greece Firms. To measure earnings management, the originators use the Jones (1991) mildew base on the balance canvass approach earlier than the cash string up statement approach because most Hellenic companies do not bear cash fuse statements.There are one- trine main findings of this education. First, companies are more apparent to report income-increasing insane accruals than income- decline kinky accruals, when audit hours are lower. Second, the magnitude of income-increasing abnormal accruals is controvertly related to audit hours. Third, companies are more possible to manage earnings upwards to just meet or beat the null earnings benchmark, when auditors work fewer hours. Moreover, this champaign finds weak or insignificant associations betwixt audit hours and the magnitude of controvert abnormal accruals.A withdraw titles spy remuneration oversight for the purpse of evaluating alternative accrual- ground mock ups for spy earnings management is carried out by Dechow and Sweeney (1995). This paper evaluates the ability of alternative sticks to detect earnings management. Concerning this issue, the paper finds that all the shams removeed appear to produce evenhandedly well specified tests for a hit-or-miss smack of event- days. When the feigns are applied to smacks of firm- years experiencing utmost(a) financial performance, all models lead to misspecified tests.The second finding of this paper is that the models all let tests of low power for earnings management of scotchally plausible magnitudes. Moreover, this paper reveals that all models reject the null hypothesis of no earni ngs management at rates exceeding the specified test-levels when applied to sample of firms with thorough financial reportage. The most important finding of this paper is that a circumscribed version of the model developed by Jones (1001) has the most power in detecting earnings management.Kerstein and Rai (2007), carried out a memorise titled Working Capital Accruals and winnings Management. The purpose of this ingest is to go over market reactions to braggy and abject functional swell accruals. This get hold of involves tercet hypotheses. First, detrimentally chargedly charged or imperative oversized functional not bad(p) accruals have no stir on the earnings chemical reaction coefficient of firms coverage positive small earnings surprises. Second, cocksure or negative rotund functionals smashing accruals have no restore on earnings answer coefficients of firms coverage small earnings declines.Third corroboratory or negative sizeable on the job(p ) metropolis accruals have no shock on earnings reaction coefficients of firms describe large earnings increases or declines. The reasons focus on nonlinear relations amidst returns and large working detonating device accruals and use piercing returns computed as the compounded monthly returns from social club-spot months prior to the fiscal year-end to three months after the fiscal year-end as the dependent variable. They find that the market discounts surprising earnings when there are small increases in earnings using negative large working gravid accruals or negative large working capital accruals.They also find little or no express that positive or negative large working capital accruals lead to lower earnings response coefficients in the remaining six situations. In his film titles shekels Management, boodle use of goods and services certainty from Taiwanese Corporations, (2008), Chai-hui Chen differentiates between earnings management and earnings manipulation among the Taiwanese companies. In this exact, Chai examines 7 hypotheses establish on a sample of 90 public firms throughout 1999-2004.The main findings this record concludes that (1) unlike the control stem, earning manipulators face greater capital market and contract motivations to manage earnings (2) earnings manipulators are more inclined to appoint fewer strong-minded directors to their boards, to appoint fewer self-sufficient supervisors to their supervisory boards, and to posses considerably less managerial ownership and (3) earnings manipulators are more believably than the control group to express scrappy attitudes and rationalizations to manage earnings changes before interests and taxes, or both.To examine the effect of firms stock price sensitivity to earnings news, as heedful by enceinte stock recommendation, on incentives to manage earnings, Abarbanel and Leahavy (2003) carried out a study titled Can Stock Recommendations scream wampum Management and Analy sts cyberspace cipher Errors. This study examines hypotheses concerning (1) the effect of introducing equity-market-based earnings targets on firms earnings management, and (2) the set up of such earnings management actions on ensuring analysts forecast errors.In this study, quarterly unhoped accruals are calculated using the change Jones (1991) model. This study finds prove that a firms stock price sensitivity to earnings news, as heedful by outstanding stock recommendation, affects its incentives to manage earnings and, in turn, affects analysts ex post forecast errors. Moreover, this study finds a tendency for firms rated a consider ( sully) to engage More (less) frequently in extreme, income-decreasing earnings management, indicating that they have relatively stronger (weaker) incentives to stimulate accounting reserves.In contrast, this study finds that firms rated a secure ( deal out) are more (less) plausibly to engage in earnings management that leaves account earnings equal to or slightly higher than analysts forecasts. Zhang (2002) carried out his study titled, acknowledgeing bread Management examine from Rounding-up in describe EPS, for the purpose of evaluating a comprehensive magnetic inclination of rhythmic pattern propsed for detecting earnings management in a setting where managers keep in line earnings to round up report earnings per share (EPS).This study provide the evidence that adds to the debate on the abilities of accrual-based models to detect earnings management of small magnitude. The study cast doubt on the abilities of accrual-based models to develop minor offenses, which is credibly to be the norm, earlier than exception of various forms of earnings management. The inflection under evaluation of this study are deferred tax expense and discretionary accruals computed from DeAngelo Model, Healy Model, Jones Model, change Jones Model, Cross-sectional Jones Model, and Forward-looking Jones Model.This study fi nds that deferred tax expense is able to detect earnings management in the rounding-up setting plot of ground discretionary accruals models are not. Moreover, this study provides the evidence that firms garble bad debt expense for the purpose of rounding-up describe EPS. Chan, Jegadeesh, and Sougiannis (2004) carried out a study titled The Accrual exploit on Future lucre in an tackle to clarify whether current accruals affect coming(prenominal) earnings. The seeds find a strong negative relationship between accruals and the aggregate future earnings.This study mentions that if firms manage accruals upward by $1 today while attribute current earnings constant, aggregate future earnings will decline, on average, by $ 0. 096 over the following three years and $0. 202 in the long run. This study also examines the accrual effects classified by firm characteristics to test the source of the negative relationship between accruals and future earnings. The study shows that high pric e-earnings stocks experience an enormous accrual impact on their future earnings, with 39% of current accruals reversing in the long run.Moreover, this study shows that firms with high market-to-book ratios also have large accrual reversals, so when this is grouped by accruals, the accrual effects are importantly stronger for high accrual firms than for low accrual firms. Among the additional important findings of this study is that Jones model importantly underperforms the CF-Jones model in explaining the cross-section(a) accrual variability, with only 24% of conceive adjusted R2 for the Jones model compared to 57% for CF-Jones Model.This result shows the CF-Jones model superiority in identifying the manipulated earnings. The most recent study concerning the detection of earnings management relates to miller (2009) and titled The exploitation of the miller Ratio (MR) A scratch to descry for the Possibility of earnings Management (EM). In this study, milling machine uses new technique to detect earnings management called moth miller Ratio, based on net working capital (NWC) and cash fly the coop from operations (CFO). milling machine also compares between the esults reached through his own model and the results revealed based on change Jones Model. In this study, the author states that the large body of literature on the topic of earnings management provides password of total accruals, discretionary total accruals, and current accruals. The findings of this study indicate that neither the miller Ratio nor the Modified Jones Model predicted the curtain raising of earnings management at a statistical acceptable level of combine on the body of data with hold earnings management. .Caramanis, A. , and Lennox, C. , (2008), Audit struggle and cyberspace Management, journal of Accounting and economics 45, PP. 116-138. 2. Jones, J. , (1991), stipend Management during import easing Investigations, daybook of Accounting Research 29, pp. 193-228. 3. Dechow, M. , and Sweeney, P. , (1005), spying Earnings Management, The Accounting review article, Vol. 70, nary(prenominal) 2, PP 193-225. 4. Kerstein, J. , and Rai, A. (2007), Working Capital Accruals and Earnings Management, Investment Management and Financial Innovation, Vol. 4, come forward 2, PP. 33-47. 5. Chen, C. , (2008), Earnings Management, Earnings utilisation Evidence from Taiwanese Corporations, Available on border 6. Abarbanell, J. , and Lehavy, R. , (2003), Can Stock Recommendations call in Earnings Management and Analysts Earnings envision Errors? , daybook of Accounting Research, Vol. 41, no. 1, PP. 1-47. 7. Zhang, H. (2002), Detecting Earnings Management Evidence from Rounding-up in account EPS, Available on statement. 8. Chan, K. , Jegadeesh, N. , and Sougiannis, T. , (2004), The Accrual exit on Future Earnings, Review of Quantitative Finance and Accounting, 22, PP. 97-121. 9. Miller, J. E. , (2009), The breeding of the Miller Ratio (MR) A barb to Detect fot the Possibility of Earnings Management (EM), ledger of Business economic science Research, Vol. 7, No. 1, PP. 79-90.Earning ManagementDoes the Commercial Banking Industry of UAE Practice Earnings Management Dr. Mohammed Obeidat Introduction It is the right of external users of accounting information to be provided with more adequate information to protect their interests. Many questionable issues concerning the term of earnings management are still available. Auditors, accountants, financial analysts, and other concerned parties may hold the office of detecting external users from the practices of earnings management. Many questionable issues are still available regarding the term of earnings management.Some people may have no enough idea about what practices are classified under earnings management, and what practices can not be classified under this term. Users of accounting information are different but few of them have the ability to detect the practices of earni ngs management. Because there are different methods of practicing earnings management, detecting the practices of earnings management is one of the difficult issues. The common practice of earnings management by firms and the negative effects of these practices on external users of financial accounting information justify the investigation of this issue.Many users may lose some of their wealth as a result of practicing this phenomenon. Many financial crises appear in our world from time to time, and some reasons of these crises are related to awry(p) announced financial information. The problem of the current study will be simpler, if it is presented through the following question How investors can detect the practices of earnings management, in order to have the ability to protect themselves from the negative effects of these practices?The answer to this question may seem more difficult, so the current study present an example from the Commercial Banking Industry of the United Ara b Emirates (UAE). Studying the phenomena of practicing earnings management is important, because this will highlight why managers may practice this phenomenon. Many incentives may be available to managers and promote them to practice earnings management. These incentives will be highlighted later on in the current study, but when investors are knowledgeable with some of these incentives, they can consider and analyze the financial information of their entities more.Moreover, when users are aware with the methods that are followed by managers to practice earnings management, they will be more eligible to detect these practices. The current study will explore the most available methods of practicing earnings management. The importance of the current study is increased, because it highlights how investors can determine whether there is a practice of earnings management or not. The objectives this study is looking to achieve are as follows 1. To highlight the incentives standing behind the practice of earnings management by managers. 2.To inform users about the methods available to firms management to manage the earnings. 3. To determine the qualitative and quantitative available procedures that can be used to detect the practices of earnings management. 4. To determine whether the Commercial Banking Industry of UAE practices or does not practice the phenomenon of earnings management. 5. In a case of earnings management is detected, this study aims to detect whether these practices were upward or downward practices. Our study makes a unique contribution to the literature by using data from the announced financial statement of Commercial Banking Industry of UAE.This study differs from the prior studies in its location, methods, objectives, and disposition of data used in the analysis. Because the current study involves the commercial banks of ABU Dhabi, and because all of these commercial banks are listed in Abu Dhabi Stock Market, this study is unique in its loca tion. Just few studies outside Abu Dhabi followed quantitative method to wonder whether there are practices of earnings management or not, the current study is also different from other prior researches.This study depends on cross sectional data because a time series data will misstate the data, so it is unique in its inputs of data. This paper is organized as follows The first section defines earnings management, and describes the incentives of its practices by commercial banks, in addition to that, it explores the methods of practice and how these practices can be defected. The second section explores the most related prior researches. The third section presents the hypotheses of the current research. The fourth section describes the followed methodology in the current study.The fifth section presents the results, while the fifth explores the findings. literary works Review and Prior Researches Many people believe that the term of earnings management is understandable in its sim ple form, but most of those unable to determine whether a selected practice is an earnings management or not. Understanding what earnings management constitutes and why it takes place is important for all users of accounting information. This study highlights the different aspects of earnings management, so it identifies clearly this term, and presents the incentives standing behind its practice.Moreover, the current study determines the methods of earnings management used by firms, and explores how these practices can be detected. Earnings management is defined as the intentional misstatement of earnings leading to bottom line numbers that would have been different in the absence of any manipulation (Mohanram, 2003). found on this definition, the practice of earnings management is an intentional behavior, and if this practice occurs unintentionally, it can not be classified under the practices of earnings management.Moreover, this definition states that the practice of earnings ma nagement phenomenon leads to users misstatement. In other words, practitioners of earnings management have different purposes and they change some accounting numbers to affect users in order to achieve these objectives. Healy and Wahlen (1999) state that earnings management occurs when managers use judgment in financial reporting and in structuring transactions to alter financial reports to either misaddress some stakeholders about the underlying economic performance of the company or to turn contractual outcomes that depend on reporting accounting numbers.This definition states that this practice is also intentional and purposeful. This definition mentions that contractual issues are incentives for managers to manage earnings. But we have to remember Some concerned people believe that earnings management mean upward manipulation. Actually, earnings management may be exercised either upward or downward. In most cases, the target of earnings determines to a large degree, whether the management of the firm practices earnings management upward or downward.Some people also believe that the all the practice of earnings management are illegal, and no legal practice exists. Actually, there are different practices of earnings management do not violate the generally accepted accounting principles (GAAP). For example, speeding the size of sales during the last month or the fourth quarter is in agreement with the GAAP. Moreover, activating sales during the last month of the accounting period through granting discounts to customers is also in agreement with the GAAP, and is not a violation to the accounting standards.There are different incentives to managements of firms to practice the phenomenon of earnings management. Most of these incentives are related to benchmarks of earnings. Sometimes, the previous periods performance may be the benchmark to the firm. In other cases, the benchmark to the firm may be the expectations of financial analysts. The promised compensat ions to the firms management may be the most important incentive of the practice of earnings management. Benchmarks are necessary for the determination whether the management deserves or does not deserve the promised compensation.Sometimes, the desire of the firms management to increase the stock market price may also be one among the incentives to earnings management, particularly, when the management is looking for more compensation. The normal positive relation between earnings and stock market price means that as the amount of announced earnings increases, the common stock market price is also increases. Therefore, when a desire exists to the firms management to affect the common stock market price, the management will manage its earnings. Reducing the amount of income tax may also be one among the incentives of practicing earnings management.In many countries, business entities are subject to high income tax rates, where different categories of expenses are deducted from the i ncome. When these entities are looking toward reducing the amounts of taxes, they practice the phenomenon of earnings management. The practice of earnings management in this case may be through increasing the amounts of tax deductions, or through the decreasing the amounts of earnings. Sometimes, firms management may manage earnings to simplify the issue of receiving credits from banks and other financial issues.In addition, firms may also manage earnings to reduce the cost of this credit, because when earnings are reasonable, the firm can receive credit smoothly without such obstacles, and at lower costs, but when the firms earnings are unreasonable, this firm will face many obstacles to receive credit, and it may receive credit at higher costs. These are some of incentives or reasons of the practice of earnings management, but other incentives may be available to some firms, depending on the financial conditions of the firms management itself.Managements of firms can follow differ ent methods to manage earnings. Changing the assumptions for accounting standards is one of the most common used methods in managing earnings. It is already known that the GAAP are super flexible, so managements can employ the high degree of flexibility available in these standards. Examples of this flexibility are the inventory stream methods which managements can use one among these, and the available options to depreciate some of the firms assets, in addition to these firms can review the assumed lives of these depreciable assets.As a result a variety of options are available to management whenever a desire to manage earnings exists. Managements can manage earnings through the determination to the bad debts provisions. For example, whenever there is a need to announce earnings higher than its actual value, management can determine these bad debts at amounts lower than their actual, while it can announce lower amounts of bad debts whenever there is a need to reduce the announced income. Managing transaction is one among the available options to management when there is a desire to manage earnings.For instance, management can grant high discounts during the last few days of the accounting period to recognize more revenue through sales under the accrual basis. iodin option is available to managements of firms is to activate sales or services during the last days of accounting period through the toleration to more sales on credit, and through longer period of payment are given to customers. Two approaches are available to detect the phenomenon of earnings management. The first is qualitative, while the second is quantitative approach.Using the two approaches in concert when this possible leads to more certain conclusions whether a firm or a group of firms manage earnings. Several steps have to be followed when there a need exists to detect earnings management through the qualitative methods. These steps are presented below (Mohanram, 2003). 1. Identifying t he key accounting policies of the firm or industry. Regarding the industry of the current research, the issues of credit risk and interest rate risk are of crucial importance to banks. 2. Assessing the firms accounting flexibility.The level of accounting flexibility may be high to some firms or industries, whereas, it may be low to other firms and industries. 3. Evaluating the firms accounting strategy, and determining how this strategy differs from other competitors. 4. Assessing the firms fictitious character of disclosure. 5. Identifying the potential red flags. The following is an example of red flags Unexplained accounting changes, especially when performance is bad. Unexplained profit boosting transactions, such as sale of assets. Unusual increase in accounts receivable in relation to sales increase. Increasing gap between net income and cash stop from operations. Increasing gap between net income for reporting and tax purposes. Unexpected large asset write-offs or write downs. Large fourth quarter adjustment. Qualified audit smell or change in auditors. Large related party transactions. 6. The final step is to undo accounting distortions by reversing out the impacts of dubious accounting wherever possible. Earnings management can be also detected analytically, based on the firms accruals, which can be defined as the difference between net income and cash flow operations.In occasion, firms with high level of accruals are likely to have inflated earnings. Firms practice the phenomenon of earnings management can be determined through segregating discretionary accruals from non-discretionary accruals. In this case, Jones (1991) model can be used to segregate discretionary from non-discretionary accruals. In the current study we use this model to determine whether, or not, the Commercial Banking Industry practices the phenomenon of earnings management. This model is presented belowWhere total accruals can be computed by finding the difference bet ween income before extraordinary items and cash from operations in year t. Revenuest is revenues in year t, while revenuest-1 is the revenues at the end of year t-1. Total assetst-1 is total assets of year t-1. gain PPEt is gross property, plant, and equipment at the end of year t, and B1, B2, and B3 are industry and year specific parameters to be estimated. The residual value in Joness Model is the discretionary accruals for a firm in a given year, while the fitted value gives an estimate of the non-discretionary component of earnings.Researchers in the accounting literature have often focused on earnings management. Many researchers studied the issue of earnings management most of these are focused in the Western or Far eastside Countries. A study titled earnings Management Do Large Investors boot? and carried out by Senteza, Njoroge, and Gill (2005), deserves to be mentioned in the current study. This study mentions that institutional investment activity and behavior is an area that has become more interesting in recent times and so much work has been done so far.The contribution of this study in the area of earnings management can be summarized in its documentation to the effect of earnings management activity on institutional investor ownership, especially through distinguishing the ownership changes in response to the direction of earnings management efforts. This study finds that institutional investors increase ownership in firms that manage earnings upwards and decrease ownership in firms that manage earnings downward before end-of-year reporting.Moreover, this study finds that the increases observed during an observed upwards earnings-managing activity are followed by decreases in ownership in these firms in the subsequent quarter, which may suggest resource allocation between large and small investors. In his comments at the practice of earnings management phenomenon, Simon (2005) argues that managing earnings is a wrong practice, in his paper titled Earnings Management as A Professional Responsibility Problem.The author of this paper states that managers of public companies often hope an increase in current reported earnings per share though they sometimes prefer a current decrease in the earnings they would otherwise report when it will allow them to show a smoothly increasing pattern of earnings in the future. He adds, on his comments on Schwarczs paper, that the limits of lawyering are the constraints of law, but having said that, the question remains-what do we mean by law? If we take a narrow, predictive predilection of law, the limits will be less suppressive than if we take a broader, purposive view. . He also states that the more ambitious introduction is most compatible with the idea of lawyering as a dignified calling. Caramanis and Lennox (2007), carried out a study titled Audit Effort and Earnings Management in their mental test to determine the effect of audit hours on the practice of earnings manageme nt by the Greece Firms. To measure earnings management, the authors use the Jones (1991) model based on the balance canvas tent approach rather than the cash flow statement approach because most Grecian companies do not provide cash flow statements.There are three main findings of this study. First, companies are more likely to report income-increasing abnormal accruals than income-decreasing abnormal accruals, when audit hours are lower. Second, the magnitude of income-increasing abnormal accruals is negatively related to audit hours. Third, companies are more likely to manage earnings upwards to just meet or beat the zero earnings benchmark, when auditors work fewer hours. Moreover, this study finds weak or insignificant associations between audit hours and the magnitude of negative abnormal accruals.A study titles Detecting Earnings Management for the purpse of evaluating alternative accrual-based models for detecting earnings management is carried out by Dechow and Sweeney (1 995). This paper evaluates the ability of alternative models to detect earnings management. Concerning this issue, the paper finds that all the models considered appear to produce sanely well specified tests for a random sample of event-years. When the models are applied to samples of firm-years experiencing extreme financial performance, all models lead to misspecified tests.The second finding of this paper is that the models all fork out tests of low power for earnings management of economically plausible magnitudes. Moreover, this paper reveals that all models reject the null hypothesis of no earnings management at rates exceeding the specified test-levels when applied to sample of firms with extreme financial reporting. The most important finding of this paper is that a modified version of the model developed by Jones (1001) has the most power in detecting earnings management.Kerstein and Rai (2007), carried out a study titled Working Capital Accruals and Earnings Management. The purpose of this study is to reexamine market reactions to large and small working capital accruals. This study involves three hypotheses. First, negative or positive large working capital accruals have no impact on the earnings response coefficient of firms reporting positive small earnings surprises. Second, Positive or negative large working capital accruals have no impact on earnings response coefficients of firms reporting small earnings declines.Third Positive or negative large working capital accruals have no impact on earnings response coefficients of firms reporting large earnings increases or declines. The authors focus on nonlinear relations between returns and large working capital accruals and use raw(a) returns computed as the compounded monthly returns from nine months prior to the fiscal year-end to three months after the fiscal year-end as the dependent variable. They find that the market discounts unexpected earnings when there are small increases in earnings using negative large working capital accruals or negative large working capital accruals.They also find little or no evidence that positive or negative large working capital accruals lead to lower earnings response coefficients in the remaining six situations. In his study titles Earnings Management, Earnings Manipulation Evidence from Taiwanese Corporations, (2008), Chai-hui Chen differentiates between earnings management and earnings manipulation among the Taiwanese companies. In this study, Chai examines 7 hypotheses based on a sample of 90 public firms throughout 1999-2004.The main findings this study concludes that (1) unlike the control group, earning manipulators face greater capital market and contract motivations to manage earnings (2) earnings manipulators are more inclined to appoint fewer independent directors to their boards, to appoint fewer independent supervisors to their supervisory boards, and to posses considerably less managerial ownership and (3) earnings manipu lators are more likely than the control group to express militant attitudes and rationalizations to manage earnings changes before interests and taxes, or both.To examine the effect of firms stock price sensitivity to earnings news, as measured by outstanding stock recommendation, on incentives to manage earnings, Abarbanel and Leahavy (2003) carried out a study titled Can Stock Recommendations Predict Earnings Management and Analysts Earnings Forecast Errors. This study examines hypotheses concerning (1) the effect of introducing equity-market-based earnings targets on firms earnings management, and (2) the effects of such earnings management actions on ensuring analysts forecast errors.In this study, quarterly unexpected accruals are calculated using the modified Jones (1991) model. This study finds evidence that a firms stock price sensitivity to earnings news, as measured by outstanding stock recommendation, affects its incentives to manage earnings and, in turn, affects analys ts ex post forecast errors. Moreover, this study finds a tendency for firms rated a Sell (Buy) to engage More (less) frequently in extreme, income-decreasing earnings management, indicating that they have relatively stronger (weaker) incentives to establish accounting reserves.In contrast, this study finds that firms rated a Buy (Sell) are more (less)likely to engage in earnings management that leaves reported earnings equal to or slightly higher than analysts forecasts. Zhang (2002) carried out his study titled, Detecting Earnings Management Evidence from Rounding-up in account EPS, for the purpose of evaluating a comprehensive list of metrics propsed for detecting earnings management in a setting where managers manipulate earnings to round up reported earnings per share (EPS).This study provide the evidence that adds to the debate on the abilities of accrual-based models to detect earnings management of small magnitude. The study cast doubt on the abilities of accrual-based mod els to match minor offenses, which is likely to be the norm, rather than exception of various forms of earnings management. The metrics under evaluation of this study are deferred tax expense and discretionary accruals computed from DeAngelo Model, Healy Model, Jones Model, Modified Jones Model, Cross-sectional Jones Model, and Forward-looking Jones Model.This study finds that deferred tax expense is able to detect earnings management in the rounding-up setting while discretionary accruals models are not. Moreover, this study provides the evidence that firms manipulate bad debt expense for the purpose of rounding-up reported EPS. Chan, Jegadeesh, and Sougiannis (2004) carried out a study titled The Accrual Effect on Future Earnings in an render to clarify whether current accruals affect future earnings. The authors find a strong negative relationship between accruals and the aggregate future earnings.This study mentions that if firms manage accruals upward by $1 today while proper ty current earnings constant, aggregate future earnings will decline, on average, by $ 0. 096 over the following three years and $0. 202 in the long run. This study also examines the accrual effects classified by firm characteristics to test the source of the negative relationship between accruals and future earnings. The study shows that high price-earnings stocks experience an enormous accrual impact on their future earnings, with 39% of current accruals reversing in the long run.Moreover, this study shows that firms with high market-to-book ratios also have large accrual reversals, so when this is grouped by accruals, the accrual effects are significantly stronger for high accrual firms than for low accrual firms. Among the additional important findings of this study is that Jones model significantly underperforms the CF-Jones model in explaining the cross-section(a) accrual variability, with only 24% of mean adjusted R2 for the Jones model compared to 57% for CF-Jones Model.This result shows the CF-Jones model superiority in identifying the manipulated earnings. The most recent study concerning the detection of earnings management relates to Miller (2009) and titled The Development of the Miller Ratio (MR) A Tool to Detect for the Possibility of Earnings Management (EM). In this study, Miller uses new technique to detect earnings management called Miller Ratio, based on net working capital (NWC) and cash flow from operations (CFO). Miller also compares between the esults reached through his own model and the results revealed based on Modified Jones Model. In this study, the author states that the large body of literature on the topic of earnings management provides news of total accruals, discretionary total accruals, and current accruals. The findings of this study indicate that neither the Miller Ratio nor the Modified Jones Model predicted the hypothesis of earnings management at a statistical acceptable level of self-confidence on the body of data w ith admit earnings management. .Caramanis, A. , and Lennox, C. , (2008), Audit Effort and Earnings Management, Journal of Accounting and Economics 45, PP. 116-138. 2. Jones, J. , (1991), Earnings Management during import support Investigations, Journal of Accounting Research 29, pp. 193-228. 3. Dechow, M. , and Sweeney, P. , (1005), Detecting Earnings Management, The Accounting Review, Vol. 70, No. 2, PP 193-225. 4. Kerstein, J. , and Rai, A. (2007), Working Capital Accruals and Earnings Management, Investment Management and Financial Innovation, Vol. 4, thing 2, PP. 33-47. 5. Chen, C. , (2008), Earnings Management, Earnings Manipulation Evidence from Taiwanese Corporations, Available on Line 6. Abarbanell, J. , and Lehavy, R. , (2003), Can Stock Recommendations Predict Earnings Management and Analysts Earnings Forecast Errors? , Journal of Accounting Research, Vol. 41, No. 1, PP. 1-47. 7. Zhang, H. (2002), Detecting Earnings Management Evidence from Rounding-up in inform EPS, A vailable on Line. 8. Chan, K. , Jegadeesh, N. , and Sougiannis, T. , (2004), The Accrual Effect on Future Earnings, Review of Quantitative Finance and Accounting, 22, PP. 97-121. 9. Miller, J. E. , (2009), The Development of the Miller Ratio (MR) A Tool to Detect fot the Possibility of Earnings Management (EM), Journal of Business Economics Research, Vol. 7, No. 1, PP. 79-90.