Love Canal Essay -- History Love Canal Research Papers

Love Canal When one thinks about an environmental disaster, the image of a large explosion in a highly industrial area comes to mind. Such is not the case in the Love Canal emergency. Unlike most environmental disasters, the events of Niagara Falls's Love Canal weren't characterized by a known and uncontrollable moment of impact. It developed over a period of several decades, since the effects of leaching chemicals is uncertain and slow in development and the visual effects are very limited. This disaster could have been identified earlier or later for as far as the rest of the world was concerned there was no emergency until the authorities made it public. The importance of Love Canal is that acknowledging the danger that existed made the country and world aware of the hazards of abandoned toxic waste disposal sites. The events that led up to President Jimmy Carter and the New York Department of Health declaring Love Canal the nation's first federal emergency for a nonnatural environmental disaster extend all the way back to the 1890s when the entrepreneur William T. Love wanted to build a canal to supply power to a utopian industrial community called Model City (Deegan 329). However, Love's dreams were crushed with the discovery of alternating electrical current which enabled manufacturing plants to be located further away from their sources of energy. Yet, Niagara Falls still became a center of chemical manufacturing due to the large amount of cheap electrical energy available. One of the chemical companies that was attracted to the area was Hooker Electrochemical Company (now a division of Occidental Petroleum Corporation), who in 1942, with the permission of the Niagara Power and Development Company began using the a... ...the safety risk is worth assuming and that is something that each individual has to decide for themselves. In the meantime, it is up to companies, like Occidental/Hooker and the government, like the EPA or Department of Health to maintain safe production limits and methods of disposal, so that another such environmental disaster won't take place in the future. Works Cited: Deegan, John. "Looking Back at Love Canal." Environmental Science and Technology 21 (1987) : 328-331. Hoffman, Andrew. "An Uneasy Rebirth at Love Canal." Environment 37 (1995) : 5-9. Levine, Adeline. Love Canal: Science Politics, and People. Massachusetts: Lexington Books, 1982. Phibbs, Pat. "N.Y. state begins 5-year Love Canal health study that includes noncancer effects." Environmental Science and Technology 31 (1997) : 81A. http://web.globalserve.net/~spinc/atomcc/lovecana.htm

Mother and Honesty

Shu Kitamura Mr Bell AP Lang 14 March 2013 Escaping The Pain I believe in honesty. I believe that a man should never lie; any human being, regardless of what situation he or she is in, should never lie. Honesty is the core of trust. Without being honest, one cannot be trusted. Because of the corruption that lies within our souls, there is not a single person in this world who has never lied. Honesty is the noble act in which one must be truthful to his or her actions when the moment calls for it.Most people will find it hard to distinguish the moment, but being honest should be the priority. Honesty is an action that is free from all kinds of evil motives. There are times when parents lie to their children. I remember growing up believing that Santa Claus, the Tooth Fairy, and all those other imaginary things were real. Lies like that are hard to confess to, especially to little children who dream about what they are getting for Christmas. That innocence does not allow us to confess to these fantasies. But there needs to be a time when a parent must be honest.I remember when my father told me that the tooth fairy did not exist. He sat down with me and said â€Å"Shu, the Tooth Fairy isn’t real. Your Mum has been the fairy. † The rest of the day I was in shock. The many dollars that accumulated have all been my mother’s money. It was not until after a few years did I realise why my father told me. It was so that I could grow from a baby to a boy. My whole life of fantasies was a lie. But it was to protect me. I realised that it was only a matter of time before I knew that Santa Claus was not real.My father took responsibility and told me the truth. That is honesty. There are exceptions to when people have to lie to protect other people like children. It was to preserve a sense of innocence that would eventually die out. But in a sense, it was a lie. In addition to these little situations, there are many more problems out there. For example I shmael Beah was lied to so he could join the army and fight against the Rebels. The generals took advantage of the fear and innocence that he had and turned him into a killing machine.As his life progresses, he becomes more and more brainwashed as the generals feed him with fallacies and hatred. Once he was retired from the battlefield, he attended a rehabilitation centre for the war- torn children. Soon he was fed the truth and he was rescued. He could now see the world through his very own eyes. He believed that every child was lied to and that it was his mission to save others from these lies. Beah and I were both lied to yet the outcome was the same as we both lived in a fantasy. And once the truth was exposed, he was saved and I matured.Honesty and the truth is the same thing, as both words intertwine in meaning and value. It is a valuable virtue that should be present among all people. When everyone in this world is honest, the world becomes honest and it becomes the â€Å"id eal† or â€Å"perfect† society. And so, people should practice honesty everyday whenever possible, so that an honest world can be built for ourselves and for future generations. I believe that one day, the world will unite as a whole with no pain and suffering. I believe in honesty.

Lowering the Drinking Age - 1576 Words

Samantha Juneau Marguerite Newcomb English Composition I April 6, 2014 Why the Drinking Age Should Stay at Twenty-One The United States drinking age throughout all 50 states has been the same since 1984 when a law was put in place by the U.S. Congress punishing all states who did not abide by the legal age limit of 21. Since this law was put into place, it has become one of the most widely studied laws in history. While there are many arguments and new bills being created to reduce this age, especially among college universities, all have failed to become law. Over half of adults agree that lowering the drinking age would increase binge drinking among teens, and 72% believe that it would make alcohol more accessible†¦show more content†¦With the drinking age lowered to 18 years old, those at 15-17 (or even younger) may have friends who can purchase alcohol for them. That can create an even younger generation of drinkers who are most definitely not classified as old enough to consume alcohol by any means or by anybody. That will affect brain development, binge drinking, and create more DUI’s at an even higher level. Now instead of illegal alcohol activity being among the college setting, it is now heavier into the high school setting as well. When the legal drinking age is set at a certain age, people under that age of legality tend to drink less regardless. Since alcohol has been widely proven to not be entirely healthy for consumption and bad for brain development, it is best that the drinking age stays at 21 to reduce the amount of consumption in teens. One of the major arguments in lowering the drinking age is the comparison many make with other countries and their drinking habits. It stands to be true that many countries have a considerably lower drinking age or none at all. It also stands to be true that 1 in 10 drinking occasions by younger adolescents in southern European countries resulted in intoxication, versus America where the number is almost half. (Beck 2) But the amount of binge drinking taking place in all European countries is a lot higher than it is in the United States. The reason IShow MoreRelatedLowering the Drinking Age1523 Words   |  7 Pages According to Andrew Herman, â€Å"Each year, 14,000 die from drinking too much. 600,000 are victims of alcohol related physical assault and 17,000 are a result of drunken driving deaths, many being innocent bystanders† (470). These massive numbers bring about an important realization: alcohol is a huge issue in America today. Although the problem is evident in Americans of all ages, the biggest issue is present in young adults and teens. In fact, teens begin to feel the effects of alcohol twice asRead MoreNot Lowering the Drinking Age1642 Words   |  7 PagesBryan Blejski ENG 101-010 Ms. Abbott 28 July 2011 Not Lowering the Drinking Age Many teenage deaths in the United States are caused in some way by the influence of alcohol; however, many people still believe that the legal drinking age should be reduced to eighteen. This issue has been going on for years, but the law has not been changed since the change to twenty-one in 1980. States have become stricter about preventing under-age drinking, but teenagers have no problem getting alcohol. There areRead MoreNot Lowering The Drinking Age989 Words   |  4 PagesNot Lowering the Drinking Age There are many different views on drinking alcohol, especially underage drinking. Everyone has different views on the drinking age. Some think it should be lowered and others believe that it should be raised. Then some believe that it should remain the same at the age of twenty-one years old. Keeping the alcohol consumption age at twenty-one limits the dangers of not only those under twenty-one, but other people in the community. Lowering the drinking age will causeRead MoreLowering the Drinking Age1223 Words   |  5 Pagesâ€Å"What we’re doing now to prevent underage drinking isn’t working; it’s time to try something else.† Although many people argue that the National Minimum Drinking Age Act of 1964, which lowed the drinking age from eighteen to twenty one, was a good idea. David J Hanson a professor in the State University of New York believed that something needs to be done to make the United States a safer place to live. Is it fair that people in the United States can serve in the military, vote in elections, serveRead MoreLowering The Drinking Age1336 Words   |  6 PagesStudies show that keeping the drinking age at twenty-one improves lives. When the United States raised the age limit to twenty-one in 1985, a shortage of drinking occurred at a whopping 40% by 1991. As a result, fewer students drop out of high school, less motor accidents occur, and suicides rates dropped significantly. However, lowering the drinking age to eighteen will bring serious consequences on young adults by reversing these statistics. Lowering the drinking age will cause significant healthRead MoreLowering The Drinking Age Of The Age981 Words   |  4 PagesHowever, there are those who remain persistent in their requests to drop the drinking age to a slightly lower option. Opposition to the legal drinking age of twenty-one has shown to have some support from mostly younger groups of people, without much validation as to why a lowered drinking a ge would be beneficial to our country as a whole. Yet, there are still some interesting arguments for those in favor of dropping the age at which it is legal to drink to eighteen. Consider how many young adults chooseRead MoreLowering The Legal Drinking Age903 Words   |  4 Pageshelp myself get a better understanding about how others feel about lowering the legal drinking age in the United States and to better understand what role alcohol plays in people’s lives. The first question I asked for in my survey, was what the participant’s age was. I used this question to see if there was a difference on how different generations felt towards lowering the legal drinking age. I was expecting more people over the age of 25 to take the quiz because I didn’t know if younger adults wouldRead MoreLowering The Minimum Drinking Age1380 Words   |  6 PagesOnce a person reaches the age of 18, they are allowed to tattoo their bodies, smoke tobacco, gamble and even enlist if they wanted to! As an adult, they want to be treated as one but how can they feel like an adult if hanging around with their friends and drinking beer while watching TV is illegal ? Of course, that does not stop them, though. The United States is one of the few countries in which still have such a high minimum drinking age. Although most people think young adults (18-year olds) areRead MoreLowering The Minimum Drinking Age1429 Words   |  6 Pagesand Thailand are others – with a minimum drinking age over 18† (Griggs, 1). When Ronald Reagan signed the National Minimum Drinking Age Act in 1984, its goal was to reduce less-mature adults from consuming alcohol and performing reckless acts (Cary, 1). However, despite the current drinking age, 17.5 percent of consumer spending for alcohol in 2013 was under the age of 21. It is estimated that â€Å"90 percent of underage drinking is consumed via binge drinking†¦with alcohol abuse becoming more prevalentRead MoreLowering The Legal Drinking Age857 Words   |  4 PagesAs we know, the United States has the highest drinking age in the world. By 1988 the entire U.S had adopted the Federal Unifor m Drinking Age Act, which set the drinking age to twenty-one. However, in 1920 the United States banned the sale, production, importation, and transportation of alcohol. This era known as the Prohibition sparked the popularity of hidden underground bars and events. The Prohibition Era is a prime example of how people did anything to intake alcohol and eventually this led

Ethical Issues Faced by the Accountancy Profession Essay

Ethics plays an essential and integral part in the accountancy profession. Professional conduct plays an important role in establishing public trust in financial reporting and business practise. Yet this can and has come under threat when clients and employees are exposed to the risk of fraud when accounting ethics are not adhered to. Codes of ethics are adopted to ensure the reliability, comparability and integrity of financial statements. Ethical standards exist to safeguard the fundamental principles of accountancy and recognize threats to these principles so judgement can be made to resolve ethical dilemmas. However an accountant frequently faces ethical issues due to their work and not always stays vigilant to the manipulating†¦show more content†¦In recognizing the importance of ethics to the accounting profession, many colleges and universities have incorporated ethics into the accounting curriculum in recent years to meet industry demands. Somers, M. (2001) found that a growing interest in codes of ethics is evident in organizations over the past few decades. In his article, Somers outlines the influence of codes on employee behaviour in organizations. He states the effects of the growing adoption of codes of ethics in organizations is not being addressed as unethical perceptions and behaviour continue. Somers carried out a survey of a sample of management accountants in the U.S and he found that respondents in organizations with formal codes of ethics were less aware of unethical activity in their organization compared to respondents in organizations without a formal code of ethics. These results indicate that neither the presence of corporate codes of ethics nor a high level of familiarity with the institute of Management Accountants code of ethics had any influence on employee propensity to report observed wrong doing. Somers then surveyed whether or not the respondents had personally observed or obtained direct evidence of financial fraud in the present organization within the last five years. Nearly 56% had observed wrong doing and around 35% ofShow MoreRelatedthe legal ethical and technological conerns paper1087 Words   |  5 Pages The Legal, Ethical, and Technological Concerns Paper For as long as businesses have existed, so has accounting. With time, it has become more complicated and detailed, but it is still a process of keeping financial accounts in order. Through accounting, or financial reporting, a system is set up to keep track of, maintain and audit the financial proceedings. Because accounting and financial reporting of a business is so important for its accuracy and in general, a lot of ethical, technologicalRead MoreEthics : The Principles Of A Culture Individuals, Organisation Or Groups814 Words   |  4 Pagesbe. Ethical behaviour is very important to business as it may bring significant benefits to the firm and its workers, such as attracting customers to their products by increasing their trust through ethical behaviour which will increase their sales and profits. Ethical behaviour also attracts more talented and well educated workers which means not only can the firm increase its productivity but also boost their success through having more qualified workers. However if a business lacs ethical behaviourRead MoreWhat Is a Conceptual Framework and Why Is It Needed1135 Words   |  5 Pagesfinancial reporting. Differences in financial reporting have developed from a complex array of factors that include: dissimilar legal systems; differences in the way industries are financed; differences in taxation treatment; the status of the accountancy profession in relation to the capital market; the extent to which accounting theory has developed; accidents in history; and language limitations that have produced difficulties in translating and understanding financial concepts and phrases (ElliotRead MoreThe Audit Expectation Gap Analysis1922 Words   |  8 Pagesaudit expectation gap The meaning of the expectation gap involves argument concerning the contradictory meaning of what an audit is to user of financial statement, the public and the audit profession. Expectation gap is the difference between what the public assumes to be the role of audit and what the audit profession claim their role is in carrying out the audit function. . All the theories above describe the expectations the stakeholders have of the auditors, including protection against fraud, warningRead MoreOrganizational Behaviour Issues1427 Words   |  6 PagesFinal Report- Organizational Behavior â€Å"Issues in Organizational Behaviour based on own experiences† Student No. Structure: 1. Introduction 2. Main Body and Recommendations 3. Conclusion 4. References What is Organizational Behaviour? Organizational Behaviour is nothing else than developing our understanding and development of people skills. A multidisciplinary field devoted to understanding individual and group behaviour, interpersonal process and organizational dynamics. DifferentRead MoreThe Rise of Enron Essay examples1632 Words   |  7 Pagesof this decade ethical scandals erupted though corporate America. Corporate Leaders from major companies such as Enron were caught up in scandal’s ranging from fraud, conspiracy, grand larceny to obstruction of justice† (Cross, 2011, p. 76). At the time, the Enron scandal was considered to be one of the most notorious and compelling business ethics cases in modern generations. It’s was a textbook version of what can go wrong in an organization that lacks a true culture of ethical standards. InvestorsRead MoreEvolution of Accounting Thought6174 Words   |  25 PagesHendriksen and Michael F. van Breda, Four Thousand Years of Accounting, Chapter 2 of Accounting Theory, 5th edition, Irwin, 1992 Accountancy, from Wikipedia, http://en.wikipedia.org/wiki/Accounting. Retrieved January 20, 2011. Contents of lecture notes: 1. Introduction 2. Why bother with the history of accounting? 3. The beginnings 4. So what is ‘accounting’ (or ‘accountancy’)? 5. Double-entry accounting 6. Why double-entry accounting? 7. The period 1500 to 1800 8. The period 1800 to 1955 9. The periodRead MoreInternal and External Auditors2105 Words   |  9 PagesIntroduction..................................................................................................................2 2. The role of internal and external auditors in corporate governance..............................2 3. Difficulties faced by auditors in contribution to corporate governance†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦....4 4. Conclusion†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.6 5. References†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.7 1. Introduction Corporate governance involves measuring, reporting, transparencyRead MoreGuidelines For Format And Content Of The Thesis3172 Words   |  13 PagesGUIDELINES FOR FORMAT AND CONTENT OF THE DISSERTATION CHAPTER 1 INTRODUCTION TO THE STUDY Background The accounting profession was founded on the basis of public trust; the public must have confidence in the services provided by public accountants. Scholars agree accounting ethics education is one way to solidify public trust in the accounting profession. (Mastracchio Jr, Jimà ©nez-Angueira, Toth, 2015). In the aftermath of accounting scandals of the previous decade - specifically, thoseRead MoreLakeside3416 Words   |  14 PagesLakeside Company: Auditing Cases, 12th edition, has been updated in light of the accounting scandals of the early 2000s, the passage of the Sarbanes-Oxley Act of 2002, and the renewed interest in ethics within the accounting and auditing profession. Sarbanes-Oxley issues have been incorporated in two ways. First, case content has been altered to include Lakeside’s consideration of financing expansion through an initial public offering, and the resulting impact such a decision would have on Lakeside

Graduation Speech High School - 1956 Words

Society then and now is filled with people that chase their dreams of being famous, smart, or a pro sport competitor. What separates those who succeed and fail is the amount of dedication they put in, whether or not it started early in their life. For me it began when I was a freshman in high school. I was very active in playing in the marching and concert band. I played the saxophone and impressed a few other students during class. About a week later, after my class period ended, two friends of mine came up to me and suggested that I try out for the show choir band. I asked what it was and found out that it was a band playing with a singing and dancing choir. I was not at all hesitant to say yes and I remember having to ask my mom if it was okay that I was trying out for the band and she surprisingly said yes. I was filled with excitement being offered an opportunity like that and so I quickly walked to the choir room after the school day was over, played my audition piece, and in t he end I made the band. Later on I talked to a few of my other friends from band and encouraged them to try out and so they did. They all ended up making the band as well and so the beginning of a new show choir band began. Once all of the try outs were concluded my friends and I were all given a schedule and informed when the first practice was. I looked at the schedule thinking that practices were not going to be long, but looking at the first practice made me realize that this band is going toShow MoreRelatedGraduation Speech : High School934 Words   |  4 Pageslife would be graduation. For many people, graduating from high school is an objective. It takes a lot of time, effort, and determination to accomplish that goal. For others graduation is the end of high school, and the beginning of a new chapter in life. When graduated people feel as if adulthood has begun. In the long run, graduating opens a lot of opportunities for people to thrive. I can almost reminisce the day as if it was yesterday. I was sitting in bed like any other school day. It seemedRead MoreGraduation Speech : High School852 Words   |  4 PagesAccording to a report from Thomas Nelson Community College website, 15.7 percent is the graduation rate in 2010. 84 percent of students failed to receive their degree. That’s beyond sad. College can be difficulty especially with everyday life is getting harder to main family life work and financials. Because college is challenging, I know that I have issues that I must overcome. I told myself the more patient s I have the better success I will have. Although college will be difficult my goal isRead MoreGraduation Speech : High School Essay2254 Words   |  10 Pages The day I graduated from high school The High school graduation day is a life full of journeys for everyone, high school life is a memorable time for most people, for me as well. High school can be filled with lots of good memories for some people and it could be filled with bad memories, for me it was both I had good times and I had bad times. The High school Graduation day should definitely be the best day of your life because that means no more high school, no more having to wake up at 6Read MoreGraduation Speech : High School Graduation854 Words   |  4 Pagesfail High School graduation can be an exciting time in a student’s life. It is a time in their lives where they begin to experience the kind of freedom that comes along with growing up. This freedom allows students to choose the type of college or University they would like to attend. It is necessary that they understand how responsible they need to be with the freedom that is being offered to them. When choosing what college or university to attend it may be tempting to want to go to a school thatRead MoreGraduation Speech : High School Graduation1507 Words   |  7 PagesForest English 1010 9/9/2014 Graduation During our lives, most of us have hated getting up early. Whether we as humans enjoy mornings or not, we’re always looking forward to that unforgettable day. That special is high school graduation for me. Graduation is a ceremony that recognizes students that have excelled through school. Graduation was one of the best days of my life, perhaps even better than the day that I started college. There is no other day like graduation where there comes this feelingRead MoreGraduation Speech : High School Graduation933 Words   |  4 PagesHigh School Graduation With regards to high school graduation, Balfanz, Herzog, and Iver (2007) followed 12,972 Philadelphia students enrolled in traditional middle schools from six grade (1996-1997) until 1 year beyond their expected graduation from high school (2003-2004) in order to understand what indicators would affect their projected graduation date. Unlike many of the early K-8 schools, the population Balfanz et al followed consisted of 64% African American, 19% White, 12% Hispanic,Read MoreGraduation Speech On High School Graduation851 Words   |  4 PagesThere Is No Success Without The Opportunity to Fail High School graduation can be an exciting time in a student’s life. It is a time when they begin to experience the kind of freedom that comes along with growing up. This freedom allows students to choose the type of college or University they would like to attend. It is necessary that they understand how responsible they need to be with the freedom that is being offered to them. When choosing what college or university they would like toRead MoreGraduation Speech : High School997 Words   |  4 Pagesup, I loved going to school and dreamed of one day attending college. Attending school every day and receiving good grades had become my top priority from K-12. I excelled from K-8th grade, but entering into high school was completely different than primary school. The atmosphere and environment was new to me, I was free to roam the halls or walk back out the door without any repercussions. This began my downward spiral in high school. My freshman year was by far the best school year for me becauseRead MoreGraduation Speech : High School897 Words   |  4 PagesHigh school was one of the most challenging moments in my life. Not only did I have to deal with the academic pressures and social issues from my peers I had external factors that were heavily impacting me as well. During my junior year my mom separated from her husband and me and my three little brothe rs ended up staying house to house with close relatives. Shortly after that time at the beginning of my senior year, my mom was sent to prison. In the midst of dealing with all of the demands thatRead MoreGraduation Speech : High School Essay1434 Words   |  6 PagesWhen I was in high school I had one goal, I would graduate top of my class and go to the University of Florida for pre-medicine, then onto their medical school. I never considered that I would want anything else, so I went to a specialty high school that would allow me to specialize in Biomedical sciences(STEM) and never even thought about the possibility of a life other than the one I had so precisely planned out for myself. When my nephews were born my sophomore year all of my priorities changed

Codification Master Glossary Essay Example For Students

Codification Master Glossary Essay Question 1 Is the Enterprise a VIE as defined in the Codification Master Glossary? If so. what standard cause it to be deemed a VIE? Assume that ( 1 ) the Enterprise does non measure up for any range exclusions and ( 2 ) the equity investing by the Nominee Shareholders in the Enterprise represents equity investing at hazard. The endeavor is a VIE as defined in the codification of the maestro glossary. From the narrative. nominee equity holders do non absorb the losingss of the endeavor and make non profit from the residuary addition the residuary addition instead goes to the WFOE. The nominee equity holders though they own 100 % of the portion can non run the activities of the endeavor ; the activities are run by the WFOE as they provide the rational belongings. employees. resources and other services to run the schools. The nominee stockholders every bit pledge their equity rights to the WFOE and can non reassign. sell or give their equity for burden. This descriptions in the narrative are in line with the definition of a VIE as per ASC 810-10. Question 2 If the Enterprise is deemed to be a VIE. would the WFOE ( excepting any related party or de facto bureau relationships ) consolidate the Enterprise? The WFOE would consolidate the endeavor following ASC 810-10-25-38 because it says a coverage entity shall consolidate a VIE if the coverage entity has a variable involvement that absorb a bulk of the VIE’s expected losingss. receives a bulk of the VIE’s expected residuary income or both. The WFOE receives a bulk of the endeavor residuary income and so should consolidate the endeavor. Question 3 What impact. if any. does the POA understanding have on the decision reached in Question 2? The POA does non alter the decision reached in inquiry 2 because the campaigner stockholders still move on behalf of the WFOE and the commissariats that made the endeavor a VIE does non alter with the POA 4. Does the accounting analysis or decision alteration for each of the inquiries above when analyzed in conformity with IFRS? IFRS does non hold VIEs they have particular intent entities which are similar to VIEs. Harmonizing to IAS 27 SPEs should be consolidated where substance of the relationship indicates that the SPE is controlled by the coverage entity. This may originate even where the activities of the SPE are predetermined or where the bulk of the vote or equity are non held by the coverage entity.

Where is the Child’s Environment A Group Socialization Theory of Development by Judith Rich Harris Essay Example

Where is the Child’s Environment? A Group Socialization Theory of Development by Judith Rich Harris Essay Judith Rich Harris maintains that children are more often than not, influenced by their peers more than their parents. Her article Where Is the Childs Environment? A Group Socialization Theory of Development, published in Psychological Review expounds on this theory. She starts right off as she recounts the history of what she calls the â€Å"nurture assumption.† The nurture assumption presupposes that parents give the environment where most of the child’s personality develops. Before Freud, the role of parents was not that emphasized. However, as time progressed, the assumption then became implanted in one’s social consciousness. According to Harris, parents spend years loving and raising children. Children turn out to be much like their parents but the environment, especially his peer groups are big influencers of a person’s actions. Some experts elucidate the issue deeper by asking why siblings turn out to be different from one another if they have the same parents with whom they grow up with. If the parents do not influence much, Harris maintains that the â€Å"group socialization theory† posits that children do not necessarily bring the learned behavior from one context to another. The author argues that children are able to fit their personalities depending upon the context to where they are exposed. This only goes to show that children naturally imitate adults where they imitate their actions and become happy when they receive approval. In the homes, parents are in charge, but when children go out into their schools and see their classmates, they prefer to play with them than their parents . We will write a custom essay sample on Where is the Child’s Environment? A Group Socialization Theory of Development by Judith Rich Harris specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Where is the Child’s Environment? A Group Socialization Theory of Development by Judith Rich Harris specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Where is the Child’s Environment? A Group Socialization Theory of Development by Judith Rich Harris specifically for you FOR ONLY $16.38 $13.9/page Hire Writer After some time, these children find that socialization becomes more sophisticated. They usually adopt the group’s styles of speaking and dressing. The author even states that older children are able to find some children in school with whom they pattern their actions. Even the academic performance of a child changes to fit the group to where he or she belongs. Thus, this contrasts with the view that the home environment is the main determinant of academic performance. The urge for independence and achievement can be a highly motivating drive for a child. When children challenge themselves and each other, during their socialization, they usually will go only as high as they feel safe. Wise teachers stay close by when one child is encouraging another child to go beyond where that child feels safe, because this is a situation that often creates fear, and the child may let go if scared. Adults should avoid motivating one child to achieve heights or speed just because another has.    If a child is prone to show off to other children or to adults, this too is a situation of danger. Once a child learns a skill, they need to find a new feat that is now appropriate. The parent or the teacher can then help their children to develop the foundation upon which good values are built. The guidance of the teacher should be very personal—given directly to the child in quiet, reassuring tones. Shouts across the play yard are usually totally ineffective. Children do not know that one means the shouts for them, and they may actually not hear what is said. Harris’ belief that peer influences are now more than what parents show can have several implications.   The author maintains that the children are able to blend in a group and learn many things from individuals in that context.   Children play a role in their own socialization. As most parents will say, children are sometimes the ones responsible for how they are treated by others. One knows that if he smiles, he is more likely to get a smile back. The way one socializes with children often is influenced by their reaction to the other person.   They respond differently physiologically to various experiences. This is evident because children have individual differences in activity level, adapting to new situations. How other children respond to another child’s temperaments influences the socialization process. If there is a â€Å"goodness of fit† between a child’s temperament and his or her caregivers, then socialization is likely to proceed smoothly . An example is if the child does not get used to new things slowly, then socialization is likely to be smooth. If, on the other hand, the fit between the child’s temperament and the caregivers’ is poor, socialization is likely to be rough. For example if the child is very active, responds intensely to people and things, and is moody, and the caregivers force him or her to sit still, punish him or her for crying or being frightened, and demand   a smile most of the time, then socialization may turn out to be a battleground of wills. As infants become children, adolescents and then adults, they interact with more people and have more experiences. In so doing, they acquire skills, knowledge,   Ã‚  attitudes, values, motives, habits, beliefs, interests, morals and ideals. One may learn to read from the first-grade teacher. Thus, from the point of view of society, individuals are socialized to fit into an organized way of life. And from a personal point of view, socialization has enabled them to discover their selves—their potentialities for personal growth and fulfillment. By going to school, children not only gain knowledge; they also find out in what subjects they do best. As members of a peer group, they not only learn to cooperate; they find out whether they are leaders or followers.