Saturday, November 16, 2019

East Asian History Essay Example for Free

East Asian History Essay In the year 1943, the allied forces made a Deceleration in Cairo pledging freedom for the Korean peninsula from Japan. The US, China and Great Britain were the main parties involved in this declaration, often known as the ‘Cairo Declaration’. In the Yalta Conference, Roosevelt made a proposal to the USSR leaders for having a four-power leadership of Korea. Although, Stalin took President Roosevelt points into consideration, no formal agreement was reached upon. President Roosevelt proposed that the US, USSR, Great Britain and China would take hold on Korea. Following these talks, the tension between the communist nations and the western nations began to rise. In the Postdam conference in July 1945, Independence was promised for Korea. The US asked the USSR to enter the war with Japan to free Korea. However, they also suggested that the Japanese could not be attacked from Korea, unless the Japanese mainlands were captured. The USSR army attacked the Japanese forces from the northern side after capturing Manchuria. Following the American bombing of the Japanese cities in August 8, 1945, the Japanese troops began to surrender. The 38th Parallel was utilized as a line of control. North of this line, the USSR troops took charge and south of this line, the American army had control. The Japanese forces actually surrendered to the US forces on September 8th in Seoul. The USSR forces began to seal the line of control. The USSR forces were however present in Korea earlier compared to the American forces. There are many reasons as to why the US government wanted to divide Korea. Some suggest that it was basically done to prevent the USSR army from occupying the entire Korea. Other felt that it was to increase the military presence (from several countries) in Korea, and in this way prevent any single power from taking control of Korea. Initially, the Korean division was proposed as a temporary measure (basically for military operations). However, the conflict between the Eastern and Western powers meant that no particular solution was reached for this issue. In this way Korea continued to be divided (Turner Learning, 2007 Britannica Encyclopedia, 2007). Once Korea was divided, the Americans began to have a Government under Korea under the rule of Syngman Rhee. This government was basically set up against communism. South Korea was called as ‘Republic of Korea’. In the northern side, the USSR government set up a communist government under the rule of Kim II Sung. This state was called as ‘Democratic People’s Republic of Korea’. Kim II Sung was actually a major of the Red Army. After the World War II he was considered the head of the North Korean communist party. He was appointed the head of a committee for settling administrative issues. In 1947, a legislative assembly was formed in North Korea, and Kim was elected the head. He had a strong military presence in North Korea. Initially, Stalin wanted to stop Kim from using communist influence in North Korea, but Kim was against this. Later, Stalin and Kim were planning to enforce communism throughout Korea. Kim II Sung’s army was known as the ‘North Korean Military Army’. This army included a few generals who had waged war against the Japanese. Kim was interested in developing a nation that was torn out of war. He brought all agricultural activities under the control of state. He also started developing the industry in Korea. On the other hand, the South Korean’s did not have a strong military presence under the US army. When the US army was withdrawing its troops in 1949, only about 100, 000 soldiers were trained in the South Korean Army. The Russians began to support an attack of South Korea in the year 1950. North Korea utilized Russian artillery, guns and tanks to launch an attack in South Korea. The South Koreans were unprepared by the attack from the North Koreans. The American aid was rather insufficient. The Americans and the UN had to support South Korea in its fight against North Korea during the Korean War (Turner Learning, 2007 Britannica Encyclopedia, 2007).

Thursday, November 14, 2019

What Women Imply In Silence Essay -- Identity Style Expression

While walking through a random office the individual would see a multitude of women suggesting many things through their appearance, while all the men in the office will have the same style of slacks, dress shirt, and shined shoes. There may be slight variations in the men’s looks, but none of those variations compares to the variations evident in women. Deborah Tannen uses her essay â€Å"There is no Unmarked Woman†, published in 1994 within the book Talking From 9 to 5, to bring forth the idea that in the professional, working world all men are unmarked basic molds of each other while women mark themselves through the use of particle in linguistics, way they look, fill out a form, and change their surname after marriage. Tannen starts her essay by analyzing the people in her small business conference: Four women and eight men. She notices how each women presents something different through her clothes, makeup, hairstyle, and shoes. While the women separated themselves through their looks the males were the unmarked of the group with no special separate styles. Tannen uses her knowledge of linguistics to try to explain this fact. She uses the linguistics term marked. Marked refers to the particle that has no meaning of its own such as es and s (Tannen, 141). These particles only make sense when attached to the root word like wishes and misses. The root word or unmarked words are connected to the â€Å"male†; while the marked particles such as ess represent the female for example the word actress. Sadly the female endings also bring forth an idea of silliness. Tannen also brings forth the point that women cannot even fill out forms without giving forth information about themselves. When men are asked to fill out forms they chose the... ...rk Times, n.d. Web. 28 Oct. 2010. abortion.htm>. Longley, Robert. "U.S. Birth Rate Hits All-Time Low." About.com. The New York Times Co., 2010. Web. 20 Oct. 2010. censusstatistic/a/aabirthrate.htm>. Monahan, Michael. "Complications You Can Have with Your Abortion." Abortion Facts.com. Heritage House '76, 15 Nov. 2006. Web. 20 Oct. 2010. . Peterson, Linda H. The Norton Reader: An Anthology of Nonfiction. New York: Norton & Company, 2000. Print. Torres, Adia Forest, Jacqueline Darroch. "Why Do Women Have Abortions?" Guttmacher Insitute 20.4 (1988): 169-176. JSTOR. Web. 20 Oct. 2010. 2135792.pdf?acceptTC=true>.

Monday, November 11, 2019

Psychological Prospective

Human behavior has been studied by Psychologist throughout the years. Although they cannot agree upon what makes a person who they are, a few different theories have been developed. Among these theories are the evolutionary theory, the behavioral theory, the biological theory and the cognitive theory. The evolutionary theory focuses on our traits being passed down through the survival of genes. The behavioral theory is based upon our traits being learned by observation and our environment. The biological theory says that our traits are derived from heredity. Lastly, the cognitive theory states that our traits are a learned and come from our experiences. Of these theories, I feel that the cognitive theory and the behavioral theory are very similar because how we think about things can often be influenced by our environment. However, I lean more toward the cognitive theory. I believe that many of our traits are learned as a child from the adults around us. Many times the way we think and believe is taught to us by our parents, family members, a pastor, or a grade school teacher. Children are very influential and want to be like the people they love. As children we are taught that when we misbehave there will be consequences. By paying these consequences we learn not to repeat the bad behavior or we will pay the consequences again. An example from my childhood of cognitive learning would be when I went to the store with my mother and asked her to buy me some candy. She told me no, so when she was not looking, I put the candy bar in my pocket. When she realized what I had done, she took me back to the store and made me tell the store clerk what I had done. Not only did this embarrass me, but it also taught me a lesson. Although I knew stealing was wrong, it did not stop me from doing it because I did not know what the consequences would be. This life lesson from my mother stuck with me as a child and I still Psychological Prospective Essay 3 remember it as an adult. Since that day, I have not stolen anything else from anyone and I never will. Not only are positive behaviors learned, but negative behaviors can be learned as well. Hate can be a learned behavior and passed down from generation to generation. Racism is a form of hate. As a child, if we observe our parents treating people of different racial backgrounds in a negative way, we are taught to treat these people the same way. Until someone puts a stop to it and teaches there child to love everyone equally, the cycle will continue and go on to the next generation. An example of hate being a learned behavior from my childhood comes from my father’s side of the family. Prior to my birth, my father had a disagreement with his brothers and sisters. Because of this disagreement, my dad stopped speaking to his family. This lasted throughout my childhood and continued well into my adult life. Even though I had never met my aunts and uncles and they had done nothing to me personally, I did not like them and had negative feelings toward them. When I was in my twenties, my dad found out he had cancer and did not have much time left to live. He finally made peace with his family and I met my dad’s brother for the first time. He was a very nice man and I realized I had hated him my whole life for absolutely no reason other than that I was told to dislike him. Through studies, Psychologist have learned that even something as horrible as child abuse can be a cognitive behavior. Many child abusers report that as children they also suffered abused at the hands of their parents. Many people would think that a man or woman who grew up in a home where child abuse was present would remember the pain and suffering that it caused them. That it would make them want to break the cycle and not cause their own child this same pain. However, in reality, they continue the same pattern of behavior that they learned from there parents and the cycle continues. Psychological Prospective Essay In summary, my belief is that our identities are formed in many different ways, but the cognitive theory is the one that I believe in the most. Why do I do what I do? Why do I feel the way I feel? Why do I think the way I think? I believe that our personalities are built over time 4 through our memories and experiences that we have along the way. As we grow up and develop, we are both positively and negatively influenced by the people in our lives. No matter how we become who we are today, as we look back on our lives we can all pinpoint experiences and people who changed our lives forever. The story of how we became who we are is a reflection of the experiences we have had, the places we have been, the people we have met and people who have loved us along the way.

Saturday, November 9, 2019

Lean Accounting

Essay Question 1 What are the main benefits and challenges of implementing a lean accounting system in a lean manufacturing environment? Do you anticipate interest in lean accounting will grow, the methods will change, or the concepts will fade out and be replaced with another ‘flavor of the month’? How do you perceive lean principles affecting your career? Justify your answers. I. Lean Accounting Lean accounting often refers to more simplified accounting practices that focuses on eliminating waste, reducing production lead time, and producing products on customer demand. But Lean accounting does not stand alone. It is enabled by lean thinking and lean production methods. And lean accounting not only needs lean manufacturing, it also facilitates lean manufacturing. 1 That’s why lean accounting is always related to, but not necessarily have to be associated with lean manufacturing. Here are some specific positive reasons that lean accounting is important. 1. Reduces time, cost, and waste by eliminating wasteful transactions and systems. 2. A better way to understand costs, product costs and value stream costs. 3. Provides information for better lean decision making. 4. Identifies the potential financial benefits of lean manufacturing improvements. 5. Frees up the time for finance people to work on lean improvement. 6. Focuses the business around the value-added activities created for customers. 2 II. Benefits of Implementing a Lean Accounting System in a Lean Manufacturing Environment According to the positive reasons that addressed above, companies can be benefited from implementing a lean accounting system in a lean manufacturing environment in several different ways. 1. Eliminate Waste One of the most important objectives of lean improvement is to eliminate waste from the non-value-added . Chapter 2, â€Å"Maturity Path to Lean Accounting†, Practical Lean Accounting. 2. Chapter 1, â€Å"Why Is Lean Accounting Important? †, Practical Lean Accounting. activities and processes of the company. Companies can save costs, free up capacity and improve product quality through eliminating waste. Generally, most of the reduced waste translate s into available capacity. Then, companies can make good use of the freed up capacity to generate financial benefits. If the reduced waste saves costs, companies can reinvest the saved working capital into the business and make improvements in production. 2. Better Lean Decision Making Lean accounting methods for decision-making revolve around an understanding of the flow of production through the value streams, and the effect of these decisions on the value stream profitability and contribution. Why we need to manage the business through the value streams? It was repeatedly stressed that the primary importance in lean is the focus on the flow of the product from the customer order to its final delivery. 3 We can clearly analyze the performance of the company through three parts on a box score, i. e. , operational performance, capacity usage, financial performance. Then, it’s easy, clear, and quick to make decisions upon the specific information we need. Especially, the advantages are that we can change some of the information to see how they will affect the profitability and margin, like some of the exercise we did with the outsourcing decision, and the financial information is up to date, often to the current week. 4 3. Time Freed up Employees are often categorized into different value streams so that the time of employee has been freed up by lean accounting, meaning that companies produce the same level of product or services with fewer employees. And finance people do not have to spend a lot of time preparing the financial statements, because it’s simpler and straightforward, forecasting and budgeting. Another way to conclude is employees’ work efficiency has been improved. Companies will save money if labor cost is reduced, as labor cost is usually the highest expense in the companies. The freed up time not only saves cost, but also can be devoted to lean improvements to pursue the goal of continuous improvement. In addition, companies can use the available time to cross-train employees and create them more skilled. . Chapter 7, â€Å"Managing by Value Stream†, Practical Lean Accounting. 4. SMA (2) _Lean Accounting, Decision Making, P23. III. Challenges of Implementing a Lean Accounting System in a Lean Manufacturing Environment Although there are more benefits from the implementation of lean accounting, the challenges do exist. There are always two sides to a thing. And we can’t avoid some challe nges during the implementation process. 1. Senior Management Initiative This is the most critical part when implementing lean accounting in a lean manufacturing environment. Lean implementation across the company will not be successful if senior management is not fully committed. The same situation in Who’s Counting? , the company won’t achieve anything if the executives are not fully supportive. And there will be conflicts between different departments, because they are not on the same boat. 2. Short-term Profitability Companies may find out that there is no short-term financial improvement after implementing lean. And this causes comments such as: â€Å"We see wonderful results in operations, but they don’t show up in the financial statements. If lean is so great, why doesn’t it hit the bottom line? †5 So lean accounting faces with the challenge that how to present and convince the executive team with different perspective and make sure they don’t give up transforming into lean in the very beginning formation of lean. 3. Traditional Accounting System Stand in the Way For those companies who have already on the right track, it’s harmful for companies to still use the traditional accounting methods. There is a very common example of this problem. Using the traditional accounting methods do not show the financial benefit of lean manufacturing, especially hen there is a sudden reduction in inventory level which has a negative effect on company’s profitability. IV. Future of Lean Accounting Before this course, I didn’t even hear about lean accounting. But, after learning this new concept via different channels, I personally prefer the idea of lean accounting than traditional accounting. Now, people desperately find ways to make things simpler, and easier to understand and use. So, in my opinion, the future for lean accounting is promising in that it saves time and energy, provides understandable information for all others besides the finance . Chapter 4, â€Å"Financial Benefits of Lean Manufacturing†, Practical Lean Accounting. people, and is value-added. Lean production is a model for the future—it may well become an essential element of a sustainable global strategy. As Henry Ford so aptly noted, â€Å"Customers cannot be expected to pay for waste, nor can a worker be paid very much for producing waste. †6 Lean is all about eliminating waste and creates value for both customers and the companies. But there are some problems when it comes to the time needed to completely transform into lean. Recall this issue from Who’s Counting? , it takes time to implement lean accounting and see the anticipated outcome from it. And a most critical problem is that lean accounting requires proper environment, i. e. , a lean manufacturing environment, to work out. However, everything takes time and has its disadvantages. Maybe some changes will be added to it and make it happen without these problems. In a word, the best future for lean accounting will be figured out through more and more companies joining the implementation of lean accounting and those companies wanting the change. V. Lean Principles Affect the Career The five lean principles, to be simplified, are 1) Customer value; 2) Define the value stream; 3) Create flow; 4) Create pull; 5) Continuous improvement. From my understanding, I think these principles can be concluded by a concept in lean thinking, i. e. , PDCA (Plan-Do-Check-Act). First of all, there should be a short-term or long-term plan for my career. And the core objective is to create value for the work and the company. Second, implement those plans instead of just thinking; find the root cause to solve problems instead of running away from them; be proactive in work, that is to say, don’t wait others to push me move forward. Third, constantly check whether I am on my way towards the ultimate goal in my career and make changes accordingly. Fourth, be strict with myself. The organization should continuously strive itself to become better and better. So do I. I have to make progress every day in order to adapt to the changing environment. Seeking perfection can be the ultimate goal both in career and in life. 6. SMA _Lean Enterprise, Conclusion, P28. Bibliography [1] Tyler Lacoma, Demand Media, Accounting Differences with Lean vs. Traditional Manufacturing [2] Dan Antony, Demand Media, Benefits of Lean Accounting in a Lean Manufacturing Company [3] Dan Woods, Lean Accounting’s Fat Problem, 07/28/2009 [4] John Cleveland, Benefits of lean in the accounting department, Feb, 2005 [5] Brain Maskell; Bruce Baggaley, Practical Lean Accounting [6] SMA _Lean Enterprise; SMA _Lean Accounting [7] Karen M. Kroll, The Lowdown on Lean Accounting—A new way of looking at the numbers, Journal of Accountancy, July 2004

Thursday, November 7, 2019

Surveying and the Role of the Surveyor

Surveying and the Role of the Surveyor In its broadest sense, the term surveying encompasses all activities that measure and record information about the physical world and the environment. The term is often used interchangeably with geomatics which is the science of determining the position of points on, above or below the surface of the earth. Humans have been undertaking surveying activities throughout recorded history. The oldest records indicate that the science began in Egypt. In 1400 BCE, Sesostris divided the land into plots so taxes could be collected. The Romans also made significant developments in the field with surveying a necessary activity in their extensive building works across the empire. The next period of major advancement was the 18th and 19th centuries. European countries needed to accurately map their land and its boundaries, often for military purposes. The UK national mapping agency, the Ordnance Survey was established at this time and used triangulation from a single baseline in the south of England to map the entire country. In the United States, the Coast Survey was established in 1807 with the remit of surveying the coastline and creating nautical charts in order to improve maritime safety. Surveying has progressed rapidly in recent years. Increased development and the need for precise land divisions, as well as the role of mapping for military requirements, have led to many improvements in instrumentation and methods. One of the most recent advances is that of satellite surveying or Global Navigation Satellite Systems (GNSS), more commonly known as GPS. Many of us are familiar with using sat-nav systems to help us find our way to a new place, but the GPS system also has a wide range of other uses. Originally developed in 1973 by the US military, the GPS network uses 24 satellites at an orbit of 20,200 km to provide positioning and navigation services for a range of applications such as air and sea navigation, leisure applications, emergency assistance, precision timing, and providing coordinate information when surveying. The advances in air, space, and ground-based surveying techniques are in part due to the great increase in computer processing and storage capacity that we have seen over recent years. We can now collect and store vast amounts of data on the measurement of the earth and use this to build new structures, monitor natural resources and help develop new planning and policy guidelines. Types of Surveying Cadastral Land Surveys: These are related to land surveys and are concerned with establishing, locating, defining or describing the legal boundaries of land parcels, often for the purpose of taxation. Topographic Surveys: The measurement of land elevation, often with the purpose of creating contour or topographic maps. Geodetic Surveys: Geodetic surveys locate the position of objects on the earth in relation to each other, taking into account the size, shape, and gravity of the earth. These three properties vary depending on where on the earths surface you are and changes need to be taken into account if you wish to survey large areas or long lines. Geodetic surveys also provide very precise coordinates that can be used as the control values for other types of surveying. Engineering Surveying: Often referred to as construction surveying, engineering surveying involves the geometric design of engineering project, setting out the boundaries of features such as buildings, roads, and pipelines. Deformation Surveying: These surveys are intended to ascertain whether a building or object is moving. The positions of specific points on the area of interest are determined and then re-measured after a certain amount of time. Hydrographic Surveying: This type of surveying is concerned with the physical features of rivers, lakes and oceans. The surveys equipment is on board a moving vessel with follows pre-determined tracks to ensure the entire area is covered. The data obtained are used to create navigational charts, determine depth and measure tide currents. Hydrographic surveying is also used for underwater construction projects such as the laying of oil pipelines. Working as a Surveyor At present, the UK suffers from a shortage of qualified land / geomatics surveyors and many organizations have struggled to recruit over recent years. In the UK, a graduate surveyors starting salary usually ranges between  £16,000 and  £20,000. This can rise to  £27,000 -  £34,000 ($42,000-$54,000) once chartered status is achieved. Chartered status is gained from either the Royal Institute of Chartered Surveyors or the Chartered Institute of Civil Engineering Surveyors. A Masters degree is useful but not essential. Postgraduate qualifications also allow the opportunity to specialise in a specific area of the industry such as geodetic surveying or geographical information science. Entry to the industry with a foundation degree or Higher National Diploma is possible at lower levels such as assistant surveyor or in a related technician role.

Monday, November 4, 2019

Wikis Assignment Example | Topics and Well Written Essays - 250 words

Wikis - Assignment Example can observe how the business offers its services and products by reading other people’s comments, therefore, getting attracted to the business if it has good ratings. This would bring new customers to the business. Thirdly, potential customers seek to work with companies that they can trust. A business that has a wiki creates an atmosphere of trust by showing that it accepts criticism if a service is rendered poorly. Therefore, many businesses that develop wikis are thought to deliver quality services, therefore, attracting new customers (Wagner and Majchrzak 17). The wiki can be critical to the employees as it would offer a platform where they can communicate with the customers, thus making them understand what the business is all about. It also ensures that the employees are treated well in the business to ensure that their comments are in the company’s favor. Partners can view the company’s progress through the wiki by reading the comments and assessing them to see if quality services and products are offered (Wagner and Majchrzak 21). Wikis bear ethical and security concerns in that any individual can add content, which may be offensive or not be relevant to the topics. Secondly, people assume that the wikis can be edited or written in favor of a particular issue, thus reducing credibility. Thirdly, wikis can be tampered with using malware applications or viruses (Cummings 6). The company can address these issues by ensuring that the users are registered before gaining access to the wiki. This helps to detected changes and identifies users’ presence. Antivirus programs can be used to detect malware programs that could be harmful to the computers (Wagner and Majchrzak 37). Cummings, Robert E.. Wiki Writing Collaborative Learning in the College Classroom. Ann Arbor: Digital Culture Books, an imprint of the University of Michigan Press and the University of Michigan Library, 2008.

Saturday, November 2, 2019

Research paper Essay Example | Topics and Well Written Essays - 2000 words - 5

Research paper - Essay Example Though this term is more widely used in the realms of education, the term is also used in the area of disability rights and in the field of taxonomy. However, this paper will only focus on the inclusion regarding education. According to the Wisconsin Educational Association Council (2007), â€Å"inclusion remains a controversial concept in education because it relates to educational and social values, as well as to our sense of individual worth.† Generally, people who have other disabilities have not been able to attend regular classes due to there their physical or mental deficiencies, thus creating an atmosphere of being secluded from the public and suffer from social stress and personal development. However, as years pass by, laws were created to supervise the possibility of these children having lessons inside the comfortable environment where they could undertake there education. It was the law called LRE (Least Restrictive Environment), which made way for special children to be place in regular classes instead of having special classes which have been the traditional training for these atypical students. Several studies served as the backbone of this law and it quickly gained support in the year 1930s, when it was established, and in the year 1960s, when the rapid growth was formally announced as a breaking away from the traditional segregated self-piece practices (Dunn, 1968; Johnson 1962; Kirk 1964; Quay 1963). It was the concept of LRE that led way to the development of other laws such as IDEA (Individuals with Disabilities Educational Act) which took care in improving the rights of special children in education so that they could experience normal lifestyle as far as possible. The aim of this paper is to explore the various possibilities in which inclusive education for the special children can be attained. It will cover the pros and cons of being in an inclusive education. It will also feature the outcomes of the surveys conducted