Corporate Budgeting Systems: Overview and Analysis

Corporate Budgeting Systems: Overview and Analysis Joo Hee Kim Accounting and Financial Management Budgeting is the Process of expressing quantified resource requirements (amount of capital, amount of material, number of people) into time-phased goals and milestones (BusinessDictionary.com, 2017). Budgets help decision makers to identify problems and to increase their understanding of the task environment (Ahrens 1997). For this reason, budgeting is still regarded as an organizational imperative if costs are to be controlled and financial performance to be achieved (Frow, Marginson and Ogden, 2010). The budget has historically entered the central stage of the management control system in most organizations (Otley, 1994). One of the main reasons that big companies get their budgets in the first place is to coordinate different parts of the business. By sharing accurate information publicly and based on a common set of decisions, ensuring harmonious interactions between units can lead to efficient processes, high-quality products, low inventories and satisfied customers (Jensen, 200 1). As such, traditionally, budgeting system has been considered to provide effectively four major benefits to the most organizations. (1) First of all, budgeting system provides the capability for managers to quantify the necessary resources and distribute these to the involved organizations prior to the beginning of the project. (2) Throughout the budget planning activities, the involved organizations will have a better interaction and communication to identify the problems, understand issues, pertaining to the tasks and then, finally allocate the necessary budgets to each organization. (3) Consequently it encourages each organization to conduct their task diligently and efficiently without wasting their resources. (4) Finally, It provides the persistent evaluation how the project performed under the budgeting planned and the great future index for the next budgeting plan. However, under the current increased competitive global environment, requiring more dynamic and imminent resource allocation have raised the concern that the traditional budgeting systems are inefficient and incapable to satisfy dynamically changing environments and suggested the myopic decision making and budget games in which they proposed (Hansen et al., 2003; Ostergren and Stensaker, 2011). Also, Welch has described the unnecessary wage increase due to the misguided performance evaluation, inherited by the incorrect budgeting planned (Welch, 2005). In addition to the inherited slow adaptive functionality and misguided performance evaluation. Jensen has described that the traditional budgeting process wastes time, twists decision making, consuming a huge amount of wasting executives time, due to the intentional false forecasts or manipulating critical information, consequently, twisting the resource allocation (Jensen, 2001; Jensen, 2003). In addition to these human and organizational barriers, genuinely, it takes lots of unnecessary time and resources to create a proper budget, prior to the beginning of the tasks. Statistically, organizations spend 20-30% of their time in the budgeting process. Also, budgeting generally limits the likelihood of achieving high growth or significant cost savings by setting an upper limit of the allowable budgets. At the same time, budgets can hinder high growth because overspending over budget would cut costs in the short term in order to achieve margin goals, consequently, hindering long-term goals (de Waal, Hermkens-Janssen and van de Ven, 2011). Recently, in order to overcome of the issues in the traditional budgeting system described above, a number of alternative methodologies have been proposed for the budgeting process, including activity-based budgeting, profit planning, rolling budgets and forecasts, zero-based budgeting, and beyond budgeting (Hansen, Otley and Stede, 2003). In particular, Jensen proposed a A Linear Compensation Plan to remedy the current budgeting process in which actual performance, regardless of budgetary goals, will be utilized to provide senior executives unbiased estimates for the planned achievable goal. However, later, Jensen described that it can be problematical for organizations to simply adopt or implement the proposed linear compensation system. It is because Target-based bonuses are deeply ingrained in the minds of managers and in the managerial codes of most organizations. More than that, if the measures and evaluation were not correctly performed, executives will have the more risk of distorting managerial decisions, even under a linear bonus system. In addition, the positioning and slope of the bonus line are based on the prior years performance. Of course, it would reduce the risk of overcompensating for the performance, but it can cause the reduction of incentives for the increasing performance, which results in dropping the motivational effects of the performance targets. Also, the increased performance compensation would require companies to increase bonus caps way beyond traditional compensational levels, which can make organizations discomfort (Jensen, 2001). In addition, more difficulties have described that the cost of changing the current budgeting process can be high due to the initial cost to implement the new system which requires the staffing time change, strategic planning, resource allocation, cost management (Neely, Sutcliff and Heyns, 2002), and eventually results in impacting on other unrecognized management processes, due to the lack of understanding of the current and future adopted systems (Waal, Jap Tjoen San and Zwanenburg, 2006). To overcome the raised issues on the linear compensation schemes, the curvilinear schedule methodology has been proposed which actually, reintroduces a strong incentive in terms of the budget. Jensen has also later agreed that the budget process itself is not the root cause of unproductive behavior. Rather, determining the compensation should combine the budget goals to have proper performance measurements. He has also point out that performance indicators should reflect the functionality of other business units, to align with the departmental performance measures. Management flexibility, decentralization and delegation can also minimize the risk of measuring performance (Jensen, 2001). Jensen criticizes managers for damaging their business because they lie to get more incentives. But currently, companies do not set incentives based only on manager reporting. Annual bonuses can be organized into three basic components: performance measurement, performance standards, and the sensitivity of the pay-for-performance relationship. Most companies rely on two or more measures of performance when evaluating manager performance, such as sales or revenue, earnings per share, operating profit or profit (Towers Perrin, 2005). Historically, accounting-based performance indicators are backward-looking and easy to lie, so firms can avoid cheating by using other measures such as operational or strategic performance goals, quality improvement, and scorecard-based systems. If managers were still cheating as Jansen criticized, the incentive system would not have spread like it does today. In recent, the percentage of SP 500 firms using multiyear accounting-based performance (MAP) incentives for CEOs increased from 16.5% in 1996 to 43.3% in 2008 (Li and Wang, 2016). There are many good reasons to explain why long-term incentives are an effective wage component. First, it provides the most direct correlation between company performance and wages. In other words, incentives can motivate directors to work hard and help them make shareholderoriented decisions. Second, long-term incentives can provide valuable human capital to the board and increase the loyalty of incumbent directors (Irani and Gerayeli, 2017). Furthermore, there is a way to hire a compensation consultant company to get rid of the possibility of any remaining lie. Compensation consultants such as Towers Watson, the Hay Group, and Hewitt Associates can assist the board in setting up wages with knowledge of industry and other peer groups compensation package design. In particular, they can give advice and assistance to the compensation committee (Bender, 2007). In the UK, virtually all companies show that they hire compensation consultants (Conyon, Fernandes, Ferreira, Matos and Murphy, 2011). The existence of an independent board is also important in the process of receiving incentives. Directors must have sufficient pay-performance sensitivity (PPS) for managers (Bruce, Buck and Main, 2005). Jensen insisted Corporate budgeting is a joke. and Corporate budgeting consumes a huge amount of executives time. But I disagree with him. Therefore, I strongly believe that instead of simply tossing off the budgeting process, the efficient budgeting system, combined with a proper performance measurements to determine the correct compensation, is necessary and essential for the company to achieve their goals in a rapidly changing 21st century international economic environment. In particular, from the Abogun and Fagbemis research, budgeting is still selected as a most effective and necessary tool for planning, controlling, communicating, making decisions and creating value (Abogun and Fagbemi, 2011). For instance, on the survey conducted by Libby and Lindsay, most managers have rated the budgeting as good value to achieve their organizational goals, regardless of budget games occurred to some extent in the organization (Libby and Lindsay, 2013). They have also agreed that the right u se of budgeting is of significant value to management. As an additional valuable evidence of the budgeting system, more than 150 organizations in North America uses frequently cost management tool to budget resources that can include everything from raw materials to human resources and facilities (Horngren, Sundem, Stratton, Burgstahler Schatzberg, 2008). In the same opinion, at a meeting on the traditional role of the budget in the organization organized by CIMA and ICAEW in 2004, the budgeting and accompanying process were indispensable and also noted that the traditional budgeting processing was widespread. Significant number of European companies has a budget and continues to use this process (CIMA-ICAEW, 2004). Most of current companies in Australia, Japan, the United Kingdom and the United States prepare budgets (Anand, Sahay and Saha, 2004). Is corporate budgeting really just a waste of time, as Jansen argues? If his argument was correct, now that more than 15 years ago, many companies would have to abandon the budgeting system. However, since the economic crisis that started in 2008, the survey and historical data have showed that the budget became more important in planning and resource allocation and companies emphasize specific budgeting features over other companies in response to economic crises (Becker, Mahlendorf, Schà ¤ffer and Thaten, 2016). In Case Study Evidence (Frow et al., 2010), the paper introduces the concept of continuous budgeting to emphasize how an organization can coordinate these potentially conflicting goals. By integrating the use of other budgetary controls with other management controls, the process of continuous budgeting encouraged management to exercise operational discretion when unexpected events occur in which it has placed a strict burden on managers to ensure that they continue to str ive to achieve their financial goals. Again, it has proved that Budgeting effectively contributes to the flexibility and financial principles to implement effective strategies. Therefore, its the right path to adopt alternative budgeting process rather than giving up entirely the budget. For example, continuous budgeting or traditional budgets can be supplemented by other management controls such as Balanced Scorecard (Frow et al., 2010) or Rolling Forecast (sandalgaard, 2012). For other management controls, according to a study by Choe, Dey and Mishra (2014), analyzing diversified companies in Australia by 2004-2008, companies that rely on long-term incentives for executives have achieved even greater progress. Long-term compensation consists of options, equity and other long-term incentive payments. Most of these compensation factors are based on company-wide performance. On the other hand, short-term rewards mainly consist of salaries and bonuses. In some cases, bonuses are targeted at company-wide performance, especially CEOs. For department managers, bonuses are often based on departmental accounting performance. Therefore, we need to develop some compromise schemes to set an upper bound of compensation, for instance, using the all department compensation difference and same time setup the ratio of long-term compensation and the short-term compensation ratio depending on the nature, scale, and profit of the company. Of course, as mentioned before, this compensation system depends on the previous years data to setup the compensation plan for the future potential growth. It may also be a necessary to evaluate company financial system regularly auditing from an independent accounting company that is not related to the companys incentive system. Corporate budgeting is like a knife. Knife would be a weapon when it is caught in the hands of robber, but it can serve as a tool for making delicious food in the hands of a cook, and it can save people when it is in the hands of a doctor. As Jensen argues, when corporate budgeting lefts in the hands of immoral managers, it is easy to become a weapon that damages the company for the benefit of the individual. But if a conscientious manager catches it, it becomes a tool for creating a happy company. If a wise CEO control it, it can also play a role in saving the company. Hence, I strongly believe that we should move toward improving the budget system by incorporating various suggestions described above. Question 2. Typical Executive Compensation Plan in a traditional pay-for-performance compensation plan, managers receive a hurdle bonus when they reach a certain level. The bonus will be improved until the maximum challenge is reached. When managers have a good year and performance is nearing the budget limit, there can be a desire to push the remaining profits into the future. Because they do not receive additional compensation even if they performance exceeds the cap, they will increase their chances of raising their expenses in current year or postpone their sale and gain to next year, in order to increase bonus next year. Suppose there is the organization named ABC, which has fiscal year end December 31 and Fiscal year 2016 budget goal for research expense is $100,000 and service contract revenue is $500,000. Fiscal year 2017 budget will be the same. Currently, ABC financial reports for fiscal year 2016 shows that research expense is $20,000 and service contract revenue is $500,000. ABC research department received a request from a research engineer to purchase $50,000 equipment for beginning of January 2017 and ABC sales department expects to sign on a two months service contract with a client amount of $200,000 in December 2016, but start date could be either December 2016 or January 2017. Because of timing issue of recording expenses and revenues, the managers are able to meet budgetary targets for 2016 and 2017, if they plan to expense more in current year and record revenues in the next fiscal year. The research department manager could record $50,000 equipment expenses for Fiscal year 2016 askin g a vendor to deliver the equipment and send out the bills to accounting departments few days earlier before January 1, 2017, unnecessarily, because research expense for the year 2016 already met budget goal, which means research manager still can get bonus for the year 2016 even though the research department recognizes $50,000 more expense in 2016. By doing so, the research department probably will exceed budgetary expense targets in 2017, because the department lower actual 2017 expense by $50,000. Also, sales manager could push revenue to the next fiscal year, by choosing the two months service contract start date as 1/1/17, instead of 12/1/16, because FY16 sales budget goal is already achieved. Even if the company ABC financial statement for FY16 can show more revenues if the service contract starts on 12/1/16, sales manager could take 1/1/17 start date, considering his FY16 bonus is guaranteed already, and it would be easier for him to achieve FY17 sales goal since he already achieved $200,000 out of $500,000. It is highly unlikely that any refinements to the budgeting process will ever enable budgets to be perfect because budget is plan for future. However, I think few refinements to the budget plan can prevent Jensons business scenario from real business world. First, senior management can set up their budget comparison method by adopting advanced IT budget system. In Jensons scenario, senior management set the budgets with limited input from line personnel. Because of limited input from same personnel, the budget could be manipulated for the purpose of getting more bonuses. If senior management set up IT budget system, such as uBase and add the procedure to their budget report review procedures, comparing generated report out of uBase to the prepared budget report by limited personnel, and researching the variances between two reports and fluctuation between months, senior management might identify what are the most common unfaithful ways used for management to consistently exceed finan cial targets. Second, the organization uses an incremental budgeting system for a full year. If an organization changes budget period from a full year to half year, and change distributing bonus from annual basis to semi-annual basis, the organization can reduce a lot of cut off issues management used to exceed financial targets. To avoid connecting budgets and sales goals to bonus, Jensen proposed Linear Compensation Plan is an incentive system that compensates for actual performance regardless of your budget goals. Administrators will receive the same bonus for some level of performance even if the budget target is set below or above that level. By eliminating kinks, the unit manager no longer collects cash beyond the target and would not need to make lower the target by putting false information into the budgeting process. As a result, senior management receives unbiased estimates of what they can achieve in the future, and the quality of planning and coordination is significantly improved. In order for Jensens proposed linear compensation scheme to be successful, we need to obtain the following refinements: First, when using multiple performance indicators for individual managers, companies must carefully set up a single, well-defined measure of overall business success, such as economic value added. Ratios such as sales margins or asset returns inevitably result in games. Second, management tends to concentrate in the short term. If you earn a high bonus within a year, it will be harder to get a higher bonus next year, so you will lose incentives to improve performance. A better way is to look at the future in more detail by setting a line of bonuses over the years based on long-term forecasts of growth and profitability. Finally, define the upper limit of compensation as a salary. Also, we need to set absolute objective criteria such as activity-based costing to determine performance by how many tasks have been done in certain time, rather than how many hours an employee worked. Question 1. (1) Answer is d. (2) If Sanjay Ltd sells all 1000 units, it needs not pay for scraping costs, so the minimum price is $ 2. But if it cannot sell all of them, it has to add $ 500 to its sales because it shoud pay for scraping costs. For example, if it sells 100 units, $ 5 is added per unit, so the minimum price is $ 7. However, if it sell 500 units, it will add $ 1 per unit, so the minimum price is $ 3. In the worst case, if Sanjay Ltd cannot sell any units, its better to give them away for free. (3) Total cost = DM(Direct materials) + DL(Direct labour) + OH(Overhead) $25,000 = $20,000 + DL + 1.5 DL $5,000 = DL + 1.5 DL = 2.5 DL DL = $2,000, $25,000 = $20,000 + $2,000 + Overhead As the result, Overhead is $3,000. (4) Total costs = Direct material + Direct labour + Overhead = $1,475 + $1,500 + {50(labour hour=$1,500/$30) $35} = $1,475 + $1,500 + $1,750 = $4,700 As the result, Total costs is $4,700. (5) Profits = Total sales Fixed costs Variable costs Profits ($100,00) = Total sales(Selling price 500,000) Fixed costs($400,000) Variable costs(0.75 Selling price 500,000) $100,000 = Selling price 500,000 400,000 0.75 Selling price 500,000 $500,000 = 0.25 Selling price 500,000 $500,000 = 125,000 Selling price As the result, Selling price should be $4. (6) Total Manufacturing Costs ($ 900) = Direct Materials ($ 455) + Direct Labor ($ 300) + Variable Manufacturing Overhead ($ 45) + Fixed Manufacturing Overhead ($100) Target Sales Price ($ 1440) = Total Manufacturing Costs ($ 900) + {Total Manufacturing Costs ($ 900) Mark Up 60% ($ 540)} It does not need to pay Fixed Manufacturing Overhead if Diamond Interiors accepts Mr. John Lees one-time only special order, because of Diamond Interiors has an excess capacity. In this case, Fixed Manufacturing Overhead should be excluded when calculating Total Manufacturing Costs. But Mr. Lee wants the cabinet in a metallic finish rather than laminate, so direct materials will increase by $30 per unit. Total Manufacturing Costs ($ 900) Fixed Manufacturing Overhead ($100) + additional direct materials ($30) = 830 Therefore, the minimum selling price is $830. (However, this minimum selling price did not include the mark up fee. Therefore, the actual selling price may vary depending on the sellers decision.) (7) The net present value (NPV) is the difference between the present value of the cash inflow and the present value of the cash outflow. NPV is used in capital budgeting to analyze the expected investment or profitability of the project.The following is the formula for calculating NPV: where Ct = net cash inflow during the period t Co = total initial investment costs r = discount rate, and t = number of time periods {20,000/1.1 + 25,000/(1.1)2 + 30,000/(1.1)3 +15,000/(1.1)4 + 12,000/(1.1)5 } 75000 = {18181.8 + 20661.2 + 22539.4 + 10245.2 + 7451.1} 75000 = 79078.7 75000 Net Present Value of the computer system is $ 4078.7 A positive net present value indicates that the projected income generated by the project or investment (in present dollars) exceeds the projected cost (also in present dollars). In general, investment with a positive NPV is a profitable investment, and investment with a negative NPV is a net loss. It is the basic element of the net investment value rule that a project or investment must be performed only if the NPV value is positive. Since the NPV of the computer program in question is positive, it is a wise choice for the mayor to purchase this computer program. (8) The cost of equipment is the items purchase price. Knowing the internal rate of return and the expected life of the equipment, the cost of equipment purchase can be calculated using the following formula. 15,000/1.12 + 15,000/(1.12)2 + 15,000/(1.12)3 + 15,000/(1.12)4 + 15,000(1.12)5 = 54071.7 As the result, Cost of the equipment is $ 54,071.7 (9) Return on investment is a simple rate of return without a concept of time. The IRR is calculated by compounding the time it takes to enter a profitable point. There is a limit to the evaluation by simple profit rate calculation that does not consider time. Internal rate of return (IRR) is the interest rate at which the net present value of all the cash flows (both positive and negative) from a project or investment equal zero. Internal rate of return is used to evaluate the attractiveness of a project or investment. If the IRR of a new project exceeds a companys required rate of return, that project is desirable. If IRR falls below the required rate of return, the project should be rejected (Investinganswers.com, 2017). When a minimum desired rate of return is 12%, the present value of project is calculated as $ 1,646. Because the IRR is positive, Imperial Airways Ltd. should accept this project. 75000/1.12 + 75000/(1.12)2 + 75000/(1.12)3 + 75000/(1.12)4 + 75000/(1.12)5 + 75000/(1.12)6 280000 50000/(1.12) 4 + 10000/(1.12)6 = 308355.6 280000 31776 + 5066.3 = 1645.9 As the result, Present Value of the Project is $ 1,646. When a minimum desired rate of return is 12%, the present value of project is over than zero (calculated as $ 1,646). Thus, the internal rate of return is more than 12%. (10) Year1 Inflow1 + Year2 Inflow + Year3 inflow = $22,000 Inflows from Year1 to Year 4 = $28,000 The payback period is between Year 3 and Year 4. Accurately calculated PBP = minimum period + shortage of inflows / inflows in event = 3 + 3000 / 6000 = 3.5 As a result, payback period is 3.5 years. REFERENCE Abogun, S. and Fagbemi, T. (2011). The Global Debate on Budgeting: Empirical Evidence from Nigeria. International Business Research, 4(4). Ahrens T. (1997). Strategic interventions of management accountants: everyday practice of British and German brewers The European Accounting Review 6(4), 557-588 Anand, M., Sahay, B.S. and Saha, S., 2004. Cost management practices in India: An empirical study. ASCI Journal of Management, 33(1-2), pp.1-13. Becker, S. D., Mahlendorf, M. D., Schà ¤ffer, U. and Thaten, M., 2016. Budgeting in times of economic crisis. Contemporary Accounting Research, 33 (4), pp.1489-1517. Bruce, A., Buck, T. and Main, B.G., 2005. Top executive remuneration: A view from Europe. Journal of Management Studies, 42(7), pp.1493-1506. BusinessDictionary.com. (2017). What is budgeting? definition and meaning. [online] Available at: http://www.businessdictionary.com/definition/budgeting.html [Accessed 15 Jan. 2017]. Choe, C., Dey, T. and Mishra, V., 2014. Corporate diversification, executive compensation and firm value: Evidence from Australia. Australian Journal of Management, 39(3), pp.395-414. CIMA ICAEW, (2004). A report on Better Budgeting Forum. July, 2004. Retrieved December 16, 2008 from http:// www.icaew.com./index.cfm/route. Conyon, M.J., Fernandes, N., Ferreira, M.A., Matos, P. and Murphy, K.J., 2011. The executive compensation controversy: A transatlantic analysis. de Waal, A.A., Jap Tjoen San, R. and Zwanenburg, E. (2006), Budgetteren in Nederland: stand van zaken en ontwikkeling, Tijdschrift Controlling, Vol. 3, pp. 8-11. De Waal, A., Hermkens-Janssen, M. and van de Ven, A., 2011. The evolutionary adoption framework: explaining the budgeting paradox. Journal of accounting organizational change, 7(4), pp.316-336. Frow, N., Marginson, D. and Ogden, S. (2010), Continuous budgeting: reconciling budget  flexibility with budgetary control, Accounting, Organizations and Society, Vol. 35 No. 4,  pp. 444-61. Hansen, S.C., Otley, D.T. and van der Stede, W.A. (2003), Practice developments in budgeting:an overview and research perspective, Journal of Management Accounting Research, Vol. 15, pp. 95-116. Hope, J. and Fraser, R. (2003), How Managers can Break Free from the Annual Performance  Trap, Harvard Business School Press, Boston, MA. Horngren C. T., Sundem, G. L., Stratton, W. O., Burgstahler, D. Schatzberg, J. (2008). Introduction to Management Accounting. (14th Ed.). New Jersey: Pearson Prentice Hall. Investinganswers.com. (2017). Internal Rate of Return (IRR) Definition Example | Investing Answers. [online] Available at: http://www.investinganswers.com/financial-dictionary/investing/internal-rate-return-irr-2130 [Accessed 21 Jan. 2017]. Irani, M. and Gerayeli, M.S., 2017. Relationship between Corporate Governance and CEO Compensation among Listed Firms in Tehran Stock Exchange. International Journal of Economics and Financial Issues, 7(1), pp.285-292. Jensen, M.C. (2001), Corporate budgeting is broken lets fix it, Harvard Business Review, Vol. 79, pp. 94-101. Leahy, T. (2001), The top 10 traps of budgeting, Business Finance, Vol. 7 No. 11, pp. 20-34. Libby, T. and Lindsay, R.M., 2010. Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice. Management Accounting Research, 21(1), pp.56-75. Li, Z. and Wang, L., 2016. Executive compensation incentives contingent on long-term accounting performance. Review of Financial Studies, 29(6), pp.1586-1633. Neely, A., Sutcliff, M. and Heyns, H. (2002), Driving Value through Strategic Planning and Budgeting, Research Report, Cranfield School of Management and Accenture, Cranfield. Ostergren, K. and Stensaker, I. (2011), Management control without budgets: a field study of  beyond budgeting in practice, The European Accounting Review, Vol. 20 No. 1, pp. 149-81. Otley, D.T., 1994. Management control in contemporary organizations:  towards a wider framework. Management Accounting Research 5, 289-299. ROZENFELD, G.C., 2017. CHAPTER FOUR DISSIDENT OPINIONS ON BUDGETARY CONTROL SYSTEMS IN THE 21ST CENTURY: EVIDENCE FROM A MULTINATIONAL RETAIL ORGANISATION LOCATED IN THE UK. Dissident Voices in Europe? Past, Present and Future, p.41. Zhang, C., Wang, S., Gao, Z. and Zhao, X., 2015. Study on the Manipulation Effect of CEO Power on Executive Compensation Level: A Literature Review. Reflective Essay: Grief and Bereavement Reflective Essay: Grief and Bereavement This essay is a reflective journey through the loss I have experienced in my life. The essay will discuss two models of bereavement, dual process and continuing bonds. Towards not only understanding self in the process of loss, but also to understand some of the theories used to assist those who are grieving. Relevant referenced literature will be used to demonstrate understanding of the models of loss chosen for the assessment. The loss that has impacted my world most recently began with the wonderful knowledge of pregnancy. That beautiful piece of news set in motion a series of events beginning with the primary loss of membership within a band, which I had created and maintained for six years. The band was a manifestation of hopes, dreams and realisations I had carried since childhood and finally began actualising in my early thirties. The secondary losses were simple I thought, as in losing the social network associated with being a band member, and the loss of a portion of identity. However, a major friendship was also lost in the process and this in reality lay far deeper than the apparent primary loss. This friend and fellow band member M was actually my x partner and soul mate, with who I had shared my life and musical experiences from the age of nineteen. Even though we had separated as partners we were still very close as friends and involved musically. I had lost my x, my best friend, my band membe r, fellow song writer, and pain in the butt. I acknowledge that adjusting to motherhood and the happiness of my new family life overshadowed the losses I was experiencing, and also my resilience, spirituality and being quite differentiated contributed to my ability to cope, move forward and adjust to yet another segment of my very interesting, challenging and rewarding life. Attachment and meaning, family systems, social support, cognitive process in adjustment and coping, are all factors and terms associated with the theories of loss and bereavement which have preceded and assisted Stroebe and Schut (2007) to generate the dual process model. Their model perceives a person oscillating between loss-orientation and restoration-orientation. Loss-orientation deals with the process of having a good cry and experiencing and dealing with the emotion of loss, and restoration-orientation deals with getting oneself back into feeling okay to proceed with life emotionally, physically and psychologically. Within this process of oscillation it is important to understand the need for both negative and positive thought processes within both loss and restoration. Furthermore it is important that one experiences and adjusts to both aspects of thought processes in life, even when it appears that loss is not perhaps a prominent focal point. Stroebe and Schut (2004) discuss how attachment theory plays a role within the dual process model, by aligning loss-orientation with the experience associated through loss of a relationship where the bond of attachment is deep. Secondly their restoration-orientation process can align with cognitive stress theory by making use of tasks or coping strategies to assist a grieving person to find balance in their process of loss. The strength of the dual process model as Stroebe and Schut (2004b) explain is the ability to understand that people fluctuate between positive and negative thoughts and emotions. Additionally by applying certain aspects of cognition tools and the understanding of attachment, a balance between the swaying emotions and thoughts can be normalised and processed in a comfortable and personal manner as adaption takes place. In my experience of grief I certainly experienced the swapping of emotional positions such as sadness that our friendship had ceased, and feeling okay that M wanted to disconnect. I am able to reflect with both sadness and joy, when I ponder our shared love and experiences. However I also take great strength from my husband and son, my parents and siblings in an almost unconscious process of living and loving. Continuing bonds resonated with me in that it recognised attachment bonds dont disappear when one experiences loss or death, instead the connection and bonds change and continue. Klass and Walter (2004) explain continuing bonds as recognition that the human condition in both life and death is far more complex and unique than many theorists previously had argued. In addition research discovered that many diverse people carried on conversations and relationships with the dead. Klass, Silverman, Nickman (1996) relate that continuing bonds means that those left behind feel a real sense of the person they have lost, either unconsciously or on a conscious level, therefore their changed relationship with the deceased is a continuous process of adjustment. It is now realised people dont get over a loss of a loved one, they continue to have an internal relationship or tell stories to keep their meaning alive. From what I have understood of continuing bonds dealing with grief, is simply not a s simple as getting over a loss, but a process of mourning, grieving, adjusting and changing. Packman, Horsley, Davies Kramer (2006) cite Hogan and DeSantis who refer to attachment in connection with continuing bonds such as reaffirming relationships, search for understanding, checking in with deceased, reconnecting, asking for guidance, and seeking to meet again, it seems the process demonstrates once more that attachment and love does not cease with the death or loss of our loved ones. Nadeau (2007) discusses continuing bonds around how families make meaning via conversations and shared feelings through storytelling, family conversation or verbalising experiences of the person who has died. In addition to dreaming, comparing and experiencing interpretations of personality, joining or linking of events or perhaps considering fatalistic observations, through which these processes assist a person to deal and adjust to the loss and life without the physical presence of their loved one. It almost seems ridiculous in my mind to consider those Ive lost in life as being completely gone just because they died or have disconnected their friendship. In my personal culture of beliefs, values, and spirituality, death is but a single part of an enormous cycle where as human beings we experience the physical plane of existence, which is only a fraction of our total cycle of being and knowing. The process of writing this assessment has made me consider exactly what losses I have experienced. I began by making a time line of losses, and realised that through death I had lost four grandparents, friends, one x mother-in-law, and one current mother-in-law, nine cats, one bird, and one dog. The losses consisted of my heart at least three times, contact with aunts and uncles, and my cousins, jobs, dreams, my band, friends, even my respect at certain times, and the most significant friendship of my life prior to meeting my husband and my baby. Through contemplating my losses I can identify with certain aspects of poor self-esteem that has occurred in my life, and understand how feeling unworthy of certain considerations from friends is mixed in with the manner in which I handle loss in general. Being strong inside even though I feel alone is part of the coping mechanism loss in my life has taught me. For me being differentiated and resilient are the real keys to handling lifes my riad of experiences. Walsh (2006) suggests that beliefs and values build our cultural and family historical story that in turn builds resilience, which is strongly tied in with ones spiritual beliefs and life meaning. Weiten, Lloyd, Dunn, Hammer (2009) cite Gallagher and Chase who suggest that children benefit immensely from having their sense of resilience strengthened and nurtured by cherishing close relationships between children and parents. Resilience can help with the development of coping strategies, for example how to release anger, or help children be able to differentiate between risk assessment of traumatic event and management of possible danger. Furthermore the importance of relating and sharing of values and beliefs, not only in self, but also in a wider social arena, and encourage the ability to see and endeavour towards a positive future. My sense of myself as a differentiated and resilient person has also been a driving force behind my search of spiritual answers outside my birth religion. I live my life through my sense of spiritual knowing, which I align with the Buddhist concept of dharma, reincarnation and karma. My foundation of spirituality and knowing in God as my belief and value system is how I function through lifes loves and losses. I now understand how positive functioning is interconnected with a sense of differentiation. Corey (2009) discusses, differentiation is the process of becoming an individual with a positive sense of separateness from family of origin, able to live life with an ability to accept responsibility for ones own emotions, thoughts, feelings, perceptions and behaviour. I am truly thankful for the two strengths of resilience and differentiation, as in whenever I feel alone in my experiencing of loss, be it as simple as feeling I have no one to talk to, I can draw from inside myself the strength to escape negative emotional spirals. I also have an immense sense of connection to a higher spirit and find great comfort in lifes meaning and feeling of universal love. Since life, love, death, loss and grief all are experienced, affected, and expressed, in highly individual styles and approaches it seems logical there should be different methods and theories attached to grief and loss counselling. Therefore when I look at the two models of dual process and continuing bonds, I feel it important to understand attachment in life and loss. Machin (2009) discusses that the sense of self and independence is born out of the relationships of attachment we experience across our lifespan. These attachments are what allow a person to develop resources such as coping mechanisms, resilience, and the predisposition towards either positive or negative outlooks on life as well as death and loss. Sigelman and Rider (2009) refer to Bowlbys theory of attachment, concerning how a person copes through lifes challenges and stages, which can depend a great deal on the style of attachment they have developed, such as securely attached opposed to avoidant or resistant atta chment. These attachment styles play out through life in the manner of relationships beginning with family relationships, meaningful friendships, and marriage relationships, a person experiences through life and through their losses. Sigelman and Rider (2009b) cite Parkes who in conjunction with Bowlby constructed their theory of attachment model of bereavement, based on the simple fact that loss and love are counterparts that cannot be separated. Furthermore our interpersonal connections are built through attachment and centred on the conveying and sharing of love. Machin (2009b) also considers that attachment styles are also impacted through family culture, especially in how a person is taught the norms, values and beliefs surrounding appropriate mourning and grief, and life and love. As I reflect on how I seek and find support around my loosing M as a close friend, the cultural influence and norm my family advocates, is that of behaving as if nothing has changed. Almost like sayi ng, what are you worried about, and ignoring any deep feelings that need sharing to complete the cycle of grief. In relation to attachment within my family history I would say I have learnt secure attachment as a child, but as I grew my sense of attachment to my parents and siblings had a feeling of separateness, which funnily enough I feel was the grounding for my sense of differentiation and resilience, self reliance, sense of spiritual belonging and an ability to have a positive life mindset. On the flip side that separateness I felt when younger was the underlying force behind my poor self-esteem which was an enabling factor in the attachment style of relationship I shared with M. No matter the type of grief or loss one experiences or suffers in some way or another, love is at the heart of the felt experience. Even if the loss is as simple as the loss of a job, or perhaps a beloved cat, or friend, a partner, a mother or father, sister or brother, or sadly a child, it is love that binds us, it is love that makes life and death worthwhile. Kubler-Ross (1998) put it very succinctly when she wrote, you should live until you die, no one dies alone, everyone is loved beyond comprehension, everyone is blessed and guided, and the hardest lesson to learn is unconditional love, everything is bearable when there is love, and finally the only thing that lives forever is love (p288). To conclude this essay I would reflect on the importance of a counsellor taking the time to experience and deal with lifes losses and loves. Whether one chooses a particular model or process to assist the journey of self discovery, it is important to understand the underlying concepts of the attachment bonds that are formed over a life span. The bonds we form also bring the love that not only continues but also fluctuates between positive and negative emotional balancing and adjustment.

Recent advances in medical technology

The two articles What is telecasters? And ‘Do we know too much? Illustrate what the evolution of medical technology is and how it improves people's life. Both articles provide medical studies to support the curative effects. Furthermore, although there are still some limitations or negative aspects toward the progressions, It Is believed that those will be solved with time. In the article What Is telecasters? ‘ the author elucidates how its operation differs from traditional surgery.It Is revealed that doctor an give a remote operation by using robotic arms connected to fiber-optic cables without distance and facilities restrictions. However, some people doubts If robots can be relied on; the author also states that It might not function well due to the network access and compatibility of computer. The second article alms to address the question of what happens If we can extract Information from our genes. By genetic tests, we can aware of the genetic disorder that we mig ht suffer from and prevent contracting certain diseases.Currently, large range of disorders can be detected by complex genetic tests such as newborn screening, diagnostic, carrier and predictive testing. By the progression of medical technology, we are able to lead a longer and healthier life, furthermore, tests can be used to blood relationship testing and applied to crack down on crime. However, some people worry about that it might result In some negative impact toward their living. As the remarkable development on therapy introduced in the essays, human beings benefit greatly from telecasters and genetic tests; though they are still some limitations and difficulties need to be coped with.

: ) Presentation on Science

The value of science †¢ Science is man’s most powerful weapon, with which man has freed himself from the yoke of ignorance and subsequent fear. Science is man’s treasure house, which has constantly provided him with vitality, hopes, ambitions, understanding and insights †¢ We are in the age of science and technology. Man cannot live without the aid of science. Science has so much engulfed our lives that nothing can take place in our day to day work without the help of science. Our food, transport, learning, administration, recreation and social life are all linked with science in various ways. To answer the question whether science has come to mankind as a boon or as a use for ruin (bane), one should know what science exactly means. Science is said to be a systematic classification of experiences. We, men wonder at the various things and events happening around us. We get doubts; what are they? These questions are the basic seeds for science. Then starts the t hinking, reasoning, analysis, synthesis, comparison and contrast and finally the truth emerges †¢ Leaving that apart, another creation of science is pollution of the environment. Industrialization with the aid of science has polluted air, water, food and the atmosphere.The ozone layer is giving threatening signals. So here is a case for man to consider science as a cause of ruin. The aim of science is search for truth, and to know things, hitherto unknown. A scientist does not accept ideas, simply because, they were accepted by others earlier. Great discoveries are a result of reasoning. A lot of patience and observation are required. Civilization, as it is today, is the result of a number of discoveries made in the field of science. The invention of them simple wheel has resulted in our modern industrialization. †¢ The aim of science is search for truth, and to know things, hitherto unknown.A scientist does not accept ideas, simply because, they were accepted by others ea rlier. Great discoveries are a result of reasoning. A lot of patience and observation are required. Civilization, as it is today, is the result of a number of discoveries made in the field of science. The invention of them simple wheel has resulted in our modern industrialization. When the universe reveals more secrets to man by means of science, there is hope that the present man will become a superman and eventually science would be only a boon and not a bane of his life. Science without conscience is death of the soul.

buy custom Legalization essay

buy custom Legalization essay Substance abuse has been a concern in most countries especially in the US due to the negative effects of such drugs on the health of the users. Thus, the government in a bid to reduce the social costs associated with the use of such drugs usually enforces stringent rules and regulations. However, drugs also have some benefits to the society. Marijuana refers to a dry, shredded green and brown mix of flowers, stems, seeds, and leaves derived from the hemp plant cannabis sativa(Reinarman and Cohen 837). Marijuana has both psychoactive and medicinal effects. In North America, the legality of marijuana varies from one state to another. For instance, in some states, possession of small quantities and responsible use of marijuana has been decriminalized. However, the use of marijuana remains illegal in some states such as Texas. This paper will debate the legalization of marijuana on medical grounds. Arguments against Legalization The legalization of marijuana has always been opposed due to the following reasons. First, those who are against its legalization contend that it is a gateway drug. Therefore, its legalization will increase consumption of drugs such as alcohol, which are used with it. Second, they contend that the use of this drug has negative effects on the health of its users. This is because it can cause mental illnesses and complications such as lack of concentration. Third, legalization of this drug has always been opposed due to the fact that its usage leads to behavior disorders(MacCoun and Reuter). Consequently, the intoxication associated with it can lead to cases of crime and violence. Finally, legalization of marijuana has been opposed on the basis that quitting its addiction is very difficult. Hence, it is likely to have long-term effects on the users and the society. Besides this, commercial production of the drug will enhance its availability to the adolescents. This is based on the act that the minors are likely to access it through their parents, or get influenced to use it through sales campaigns. In order to avoid these consequences, those who oppose the use of this drug have proposed tough regulatory measures against it. Arguments in Favor of Legalization Marijuana should be legalized on medical grounds since it has been empirically proved that it has therapeutic effects. Modern research indicates that marijuana can be used to treat neuropathic pain, nausea, spasticity, glaucoma, and movement disorder(Joffe and Yancy 634). Marijuana can also be used to stimulate appetite among patients suffering from HIV/ AIDs and dementia. Emerging research findings reveal that marijuana can also be used to prevent malignant tumors. Besides this, an overdose of the drug cannot lead to death. This makes it a safe medicinal drug that will improve the health of citizens. Thus, legalizing marijuana will enable doctors to freely prescribe it to patients who suffer from various diseases. It will also protect citizens from being arrested for using marijuana for medical reasons. In addition, stigmatization of its users will also fade off. Medicinal marijuana will significantly reduce medical expenses to patients who cannot afford expensive manufactured drugs available in the local pharmaceutical outlets. Moreover, it will act as an alternative medicine to patients who have developed resistance to some medications they have been relying on. The premise that consistent use of the drug will lead to negative health effects on the users is misguided. This is because research reveals that consistent users of marijuana tend to develop their own etiquette in terms of personal norms and values, which guide them in using marijuana. Thus, the users of marijuana have a mechanism for controlling their consumption of this drug. This enables them to avoid the negative health effeccts associated with it. Apart from this, the citizens can be educated by the government and the producers of marijuana on responsible consumption. It has also been proven that the users tend to reduce the frequency at which they use marijuana over time. This finding counters the notion that quitting the use of marijuana is challenging. The social costs of using marijuana in terms of expenditure, mortality and morbidity are considered to be lower as compared to other drugs such as tobacco and alcohol. This makes marijuana a better alternative as compared to other drugs. Finally, legalizing the drug will improve the financial position of the country through the taxations that are associated with its production. Laws can be enacted to guide the production and the consumption of medicinal marijuana. Such laws will define who can buy the drug, where it can be sold, and the penalties that will be used against those who will violate the regulations. Finally, the belief that legalization of marijuana will increase its availability and usage especially by adolescents is not valid. This is because research findings on the use of this drug indicate that the level of its availability, and the age at which users begin to consume it is the same between countries that criminalize it and those that have decriminalized it. Conclusion The above analysis shows that marijuana has several benefits. The policies that have been used to discourage its use have also failed since its usage is still popular despite its criminalization(Joffe and Yancy). It is also possible to manage the negative effects that are associated with it. This implies that it is not as dangerous as believed by those who oppose its use. Thus, the use of marijuana should be legalized in the society in order for people to use it responsibly. Last but more important, the medicinal aspect of marijuana can only be beneficial to many patients if it is legalized. Buy custom Legalization essay

The Country of Jordan - Facts and History

The Country of Jordan - Facts and History The Hashemite Kingdom of Jordan is a stable oasis in the Middle East, and its government often plays the role of mediator between neighboring countries and factions.   Jordan came into being in the 20th century as part of the French and British division of the Arabian Peninsula; Jordan became a British Mandate under the UNs approval until 1946, when it became independent. Capital and Major Cities Capital:   Amman, population 2.5 million Major cities: Az Zarqa, 1.65 million Irbid, 650,000 Ar Ramtha, 120,000 Al Karak, 109,000 Government The Kingdom of Jordan is a constitutional monarchy under the rule of King Abdullah II.   He serves as the chief executive and the commander-in-chief of Jordans armed forces.   The king also appoints all 60 members of one of the two houses of Parliament, the Majlis al-Aayan or Assembly of Notables. The other house of Parliament, the Majlis al-Nuwaab or Chamber of Deputies, has 120 members who are directly elected by the people.   Jordan has a multi-party system, although the majority of politicians run as independents.   By law, political parties can not be based on religion. Jordans court system is independent of the king, and includes a supreme court called the Court of Cassation, as well as several Courts of Appeal.   The lower courts are divided by the types of cases they hear into civil and sharia courts.   Civil courts decide criminal matters as well as some types of civil cases, including those that involve parties from different religions.   Sharia courts have jurisdiction over Muslim citizens only and hear cases involving marriage, divorce, inheritance, and charitable giving (waqf). Population The population of Jordan is estimated at 6.5 million as of 2012.   As a relatively stable part of a chaotic region, Jordan plays host to enormous numbers of refugees, as well.   Almost 2 million Palestinian refugees live in Jordan, many since 1948, and more than 300,000 of them still live in refugee camps.   They have been joined by some 15,000 Lebanese, 700,000 Iraqis, and most recently, 500,000 Syrians. About 98% of Jordanians are Arabs, with small populations of Circassians, Armenians, and Kurds making up the remaining 2%.   Approximately 83% of the population lives in urban areas.   The population growth rate is a very modest 0.14% as of 2013. Languages Jordans official language is Arabic.   English is the most commonly used second language  and is widely spoken by middle and upper-class Jordanians. Religion Approximately 92% of Jordanians are Sunni Muslim, and Islam is the official religion of Jordan.   This number has rapidly increased over recent decades, as Christians formed 30% of the population as recently as 1950.   Today, just 6% of Jordanians are Christians - mostly Greek Orthodox, with smaller communities from other Orthodox churches.   The remaining 2% of the population are mostly Bahai or Druze. Geography Jordan has a total area of 89,342 square kilometers (34,495 square miles)  and is not quite landlocked.   Its only port city is Aqaba, situated on the narrow Gulf of Aqaba, which empties into the Red Sea.   Jordans coastline stretches just 26 kilometers, or 16 miles. To the south and east, Jordan borders on Saudi Arabia.   To the west is Israel and the Palestinian West Bank.   On the northern border sits Syria, while to the east is Iraq. Eastern Jordan is characterized by desert terrain, dotted with oases.   The western highland area is more suitable for agriculture  and boasts a Mediterranean climate and evergreen forests.   The highest point in Jordan is Jabal Umm al Dami, at 1,854 meters (6,083 feet) above sea level.   The lowest is the Dead Sea, at -420 meters (-1,378 feet). Climate The climate shades from Mediterranean to desert moving west to east across Jordan.   In the northwest, an average of about 500 mm (20 inches) or rain falls per year, while in the east the average is just 120 mm (4.7 inches).   Most of the precipitation falls between November and April  and may include snow at higher elevations. The highest recorded temperature in Amman, Jordan was 41.7 degrees Celsius (107 Fahrenheit).   The lowest was -5 degrees Celsius (23 Fahrenheit). Economy The World Bank labels Jordan an upper middle-income country, and its economy has grown slowly but steadily at about 2 to 4% per year over the past decade.   The kingdom has a small, struggling agricultural and industrial base, due in large part to its shortages of fresh water and oil.   Jordans per capita income is $6,100 US.   Its official unemployment rate is 12.5%, although the youth unemployment rate is closer to 30%.   Approximately 14% of Jordanians live below the poverty line. The government employs up to two-thirds of the Jordanian workforce, although King Abdullah has moved to privatize industry.   About 77% of Jordans workers are employed in the service sector, including trade and finance, transportation, public utilities, etc.   Tourism at sites such as the famous city of Petra accounts for about 12% of Jordans gross domestic product. Jordan hopes to improve its economic situation in coming years by bring four nuclear power plants on-line, which will reduce expensive diesel imports from Saudi Arabia, and by beginning to exploit its oil-shale reserves.   In the meanwhile, it relies on foreign aid. Jordans currency is the dinar, which has an exchange rate of 1 dinar 1.41 USD. History Archaeological evidence shows that humans have lived in what is now Jordan for at least 90,000 years.   This evidence includes Paleolithic tools such as knives, hand-axes, and scrapers made of flint and basalt. Jordan is part of the Fertile Crescent, one of the world regions were agriculture likely originated during the Neolithic period (8,500 - 4,500 BCE).   People in the area likely domesticated grains, peas, lentils, goats, and later cats to protect their stored food from rodents.   Jordans written history begins in Biblical times, with the kingdoms of Ammon, Moab, and Edom, which are mentioned in the Old Testament.   The Roman Empire conquered much of what is now Jordan, even taking in 103 CE the powerful trading kingdom of the Nabateans, whose capital was the intricately carved city of Petra. After the Prophet Muhammad died, the first Muslim dynasty created the Umayyad Empire (661 - 750 CE), which included what is now Jordan.   Amman became a major provincial city in the Umayyad region called Al-Urdun, or Jordan.   When the Abbasid Empire (750 - 1258) moved its capital away from Damascus to Baghdad, to be closer to the center of their expanding empire, Jordan fell into obscurity. The Mongols brought down the Abbasid Caliphate in 1258, and Jordan came under their rule.   They were followed by the Crusaders, the Ayyubids, and the Mamluks in turn.   In 1517, Ottoman Empire conquered what is now Jordan. Under Ottoman rule, Jordan enjoyed benign neglect.   Functionally, local Arab governors ruled the region with little interference from Istanbul.   This continued for four centuries  until the Ottoman Empire fell in 1922 after its defeat in World War I.   When the Ottoman Empire collapsed, the League of Nations assumed a mandate over its Middle Eastern territories.   Britain and France agreed to divide up the region, as the mandatory powers, with France taking Syria and Lebanon, and Britain taking Palestine (which included Transjordan).   In 1922, Britain assigned a Hashemite lord, Abdullah I, to govern Transjordan; his brother Faisal was appointed king of Syria, and later was moved to Iraq.   King Abdullah acquired a country with only about 200,000 citizens, approximately half of them nomadic.   On May 22, 1946, the United Nations abolished the mandate for Transjordan and it became a sovereign state.   Transjordan officially opposed the partition of Palestine and creation of Israel two years later, and joined in the 1948 Arab/Israeli War.   Israel prevailed, and the first of several floods of Palestinian refugees moved into Jordan. In 1950, Jordan annexed the West Bank and East Jerusalem, a move that most other nations refused to recognize.   The following year, a Palestinian assassin killed King Abdullah I during a visit to the Al-Aqsa Mosque in Jerusalem.   The assassin was angry about Abdullahs land-grab of the Palestinian West Bank. A brief stint by Abdullahs mentally unstable son, Talal, was followed by the ascension of Abdullahs 18-year-old grandson to the throne in 1953.   The new king, Hussein, embarked on an experiment with liberalism, with a new constitution that guaranteed freedoms of speech, the press, and assembly.   In May of 1967, Jordan signed a mutual defense treaty with Egypt.   One month later, Israel obliterated the Egyptian, Syrian, Iraqi, and Jordanian militaries in the Six-Day War, and took the West Bank and East Jerusalem from Jordan.   A second, larger wave of Palestinian refugees rushed into Jordan.   Soon, Palestinian militants (fedayeen) began causing trouble for their host-country, even highjacking three international flights and forcing them to land in Jordan.   In September of 1970, the Jordanian military launched an attack on the fedayeen; Syrian tanks invaded northern Jordan in support of the militants.   In July  1971, the Jordanians defeated the Syrians and fedayeen, driving them across the border. Just two years later, Jordan sent an army brigade to Syria to help fend off the Israeli counteroffensive in the Yom Kippur War (Ramadan War) of 1973.   Jordan itself was not a target during that conflict.   In 1988, Jordan formally gave up its claim to the West Bank, and also announced its support for the Palestinians in their First Intifada against Israel. During the First Gulf War (1990 - 1991), Jordan supported Saddam Hussein, which caused a break-down of US/Jordanian relations.   The US withdrew aid from Jordan, causing economic distress.   To get back in international good graces, in 1994 Jordan signed a peace treaty with Israel, ending almost 50 years of declared war. In 1999, King Hussein died of lymphatic cancer  and was succeeded by his eldest son, who became King Abdullah II.   Under Abdullah, Jordan has followed a policy of non-entanglement with its volatile neighbors  and endured further influxes of refugees.

Soviet Avant-Garde and Socialist Realism Essay Example | Topics and Well Written Essays - 1000 words

Soviet Avant-Garde and Socialist Realism - Essay Example This essay discusses that man with a Camera is a movie about its own production; it predicts the postmodern inclinations of what is nowadays meta-cinema. Vertov’s movies introduced a novel world of films to commemorate the brave universe of industrialized Soviet truth. The work concludes in Man With a Movie Camera which induces the sensory shower of the urban existence. It utilized strategies of visual comparison and associative montage so complex that they do not have names to date. There was a Whitman-esque documented-portrayal of the Soviet individuals, a self-impulsive dissertation on cinematic symbolism. It is devised to demolish habitual film watching by unveiling the ways in which the camera and movie editor create authenticity. Vertov’s masterwork had the extraordinary implication of emphasizing the spectator to recognize with the filmmaking procedure. Vertov’s ideology was that the camera was an innovation that assisted humans to investigate novel realms of the visual universe. The design that would best explore cinema’s potentialities would merge documentary as well as cinematographic ploys. These include stop-motion animatronics and intense low and high camera viewpoints. Additionally, there are speedy and often aggressive editing methodologies. A man with a Camera is not just a film; it is also a declaration, a policy, documented in celluloid. There are things and pictures in Vertov’s movies that are intended to be read. Nevertheless, marking those instants and interpreting those images might not be straightforward. Salt of the Earth was a part of surfacing females’ series. On its production, the film was in 16mm with faulty scenes and inaudible tracks. The film has forecasts in the montage series with the editing juxtaposing Ramon’s being crushed with Esperanza’s child delivery. In the last sequence, the camera and screenplay highlight the coalescence of the varying quandaries, forming a unite d class identity. Moreover, firearms in the movie serve a factual purpose and become symbols for a rudimentary machismo, and also for the influence of the ruling category. In the concluding frames, the camera visually generates the image of harmony recapitulated by Ramon’s spoken statement. The film utilizes linear features and also fails to utilize the camera and editing functions innovatively (Salt of the Earth, p.1). In the Ideology of Modernism, Lukacs dashes his critique to the bourgeois notion of modernism which has alienated man and community and offered emphasis to the structure rather than content. He utilizes three conceptions in this essay. They include Russian formalism, existentialism as well as scholars who introduce stream of consciousness method. These three presumptions have separated art from the community; they present a negative elucidation of art and the humankind. This Russian

Ethical Theory (Philosophy) Essay Example | Topics and Well Written Essays - 1500 words

Ethical Theory (Philosophy) - Essay Example Unfortunately, despite of the huge popularity of ethics in academia, it has been an observation that individuals informally and even organizations formally have ignored the importance of ethics and its implementation in different procedures intentionally and/or unintentionally, which has resulted in rising of various ethical dilemmas globally. This paper is an attempt to contribute towards the similar debate regarding the role of ethics in understanding and resolving ethical dilemmas in our society. Particularly, focus of the paper will be on ethical dilemma in the business world while an ethical theory Utilitarianism will be under utilization for analysis purpose. In the corporate world, majority or almost every decision involves the factor of profitization, and for this purpose, business organizations develop their own code of ethics to suit their decisions and justifications. As the result, one can observe a conflict of ethical standards when it comes to comparing different organi zations that are resulting in creation of global issues that are directly or indirectly affecting millions of people around the world. Experts believe that â€Å"business ethics is a set of principles and ideologies that offer understanding and methodology to earn fair income in the business organizations† (Crane, 2007, pp. 23-28). Unfortunately, analysis has indicated that there has been a similar understanding in majority of organizations; however, it has remained limited to the level of understanding only rather than implementation (Furrow, 2005). Ethical Dilemma In every business organization, accountancy is one of the major aspects that play a significant role in determining its success or failure. Due to such significance, accountancy includes dealing with sensitive information that results in a very big responsibility on accountants, which at the same time, opens doors for unethical acts and fraudulent behaviors (Kotler & Lee, 2005). Unfortunately, literature has ident ified a number of instances in which accountants and particularly, organizations failed to abide by the ethical code of conduct resulting in heavy prices (Beenen & Pinto, 2009), and the case of Enron Corporation is a very famous example of ethical dilemma in business field. This case resulted in a new debate that now focuses on white-collar crimes and possibility of organizational corruption due to presence of loopholes in organizational setup that then lead to unethical activities globally. The paper will analyze this ethical dilemma in light of non-religious ethical theory of Utilitarianism; however, from analysis of other literature, work pressure has turned out to be the most evident factor that enforces individuals to incline towards unethical activities (Johnson, 2008). Work pressure can be in the form of overload work that results in lesser time for individual to spend at home or out of organization, which creates pressure. On the other hand, work pressure exists in the form of financial pressure that involves using organizational structures and loopholes for personal advantages and success (Beenen & Pinto, 2009). Utilitarianism As earlier mentioned, many philosophers and scholars proposed their theories for explaining the notion of ethics; however, many of these theories faded in darkness but Utilitarianism (Mill,