'Anti-capitalism today is a meaningless concept.' Do you agree Essay

'Anti-capitalism today is a meaningless concept.' Do you agree - Essay Example Capitalistic ideology organises an economic system so that production systems and mechanisms utilised to transport products are owned by private citizens or private businesses rather than by government actors. In opposite accord, anti-capitalism consists of a variety of different ideologies and movements that radically oppose capitalistic principles and philosophies. Those who adhere to the anti-capitalist movement desire to replace capitalism with another, more relevant and socially responsible system. The anti-capitalist dogma essentially iterates that state governments are significantly wasteful with resources and inefficient economically (Beinhocker 2006). As a result, the anti-capitalist creed suggests that the means of production should be controlled by labourer cooperatives and the economy organised more efficiently instead of concentrating power and wealth among only a small segment within society which tends to be an outcome of utilising capitalistic mechanisms. Anti-capital ism desires to remove labour exploitation from the economic system, giving them greater autonomy and liberation from the systems in a corporate context that serve to discipline workers for non-compliance to elite corporate regimes that control power resources meant to benefit broader society. It has been suggested that in today’s globalised environment, anti-capitalism is a meaningless concept. However, there is ample support that the anti-capitalism doctrine offers solid arguments about the inefficiency, financial waste and inequality that occurs as a result of capitalism. Anti-capitalism, therefore, is not a meaningless concept. It provides rational and ethically-based objections about the lack of justice and equality that occurs through the utilisation of capitalistic systems. Anti-capitalism philosophy is quite relevant even today which will be illustrated through consultation with a variety of literature and theorist perspectives that essentially serve to condemn capital ism as being a viable and relevant economic model. Characteristics of capitalist ideology Adam Smith, a moral philosopher and founder of political economy, would have been a proponent for the relevance of capitalistic ideology. In his 1776 book, The Wealth of Nations, Smith stated: "The subjects of every state ought to contribute towards the support of the government, as nearly as possible, in proportion to their respective abilities - that is, in proportion to the revenue which they respectively enjoy under the protection of the state." (Smith 1977, p.84). Smith believed in the exploitation of labourers for the pursuit of ensuring corporate stability and profitability and providing guarantees that government would be supported through the payment of private citizen taxes which is based on their wages and profits earned through labour. Smith proposed that corporations should maintain a primary objective of earning revenues so long as there is some dimension of corporate responsibili ty which provides a benefit back to the communities in which businesses thrive. Hence, this ideology served as the foundation for modern capitalism in which businesses or private citizens are allowed to accumulate wealth and control factors of production and product distribution without maintaining concern for those that are

Charles Herreshoff :: Biography Biographical Essays

Charles Herreshoff After Agnes Muller died in the cold Prussian winter of 1766, her three-year-old son was alone in the world. It was said later, though there was no proof, that Agnes’s husband Corporal Eschoff went mad with grief – surely only that could have explained his subsequent abandonment both of his post as bodyguard to Frederick the Great and of his only child. In any case, he disappeared forever, leaving his former townsfolk with only the vague notion that he had "gone to Italy." The boy’s childhood has been lost to the past. An account written two centuries later by a descendant suggests that he lived with maiden aunts until the age of eight, when the women sent him to live with a professor in Potsdam. This, the account explains, is how the boy finally met Frederick the Great – the monarch consulted with the boy’s professor. Another, more sordid tale mentions the rumors that Frederick himself had fathered the child. Frederick, the story goes, was completely impotent and thus flattered by the suggestion. And so, this version continues, partly out of pride and partly as a joking revenge for the desertion of his bodyguard Corporal Eschoff, the emperor took the boy under his wing and sent him to a school for the children of nobles, equipped with the names of two kings and a surname that meant "lord of the manor": Karl Friederich Herreschoff. What is certain is that Karl Friederich left his native Prussia for the United States around 1786. This voyage across the Atlantic marked the beginning of a metamorphosis: that of Karl Friederich Herreschoff, uncertain but cultured young immigrant, into Charles Frederick Herreshoff, promising young merchant. Charles struggled for a decade in his adopted country, first starting his own firm and going bankrupt; eventually, he went to work for a mercantile firm where wealthy and successful John Brown was a senior partner. The young man’s pleasant demeanor and charm, as well as his talent for good conversation and elegant music, are mentioned in more than one account. He had no good family name and no money other than what the firm paid him – but he had personality, and he hoped that would be enough to catch the eye of Brown’s much-beloved younger daughter, Sarah. By 1798, Charles appears to have already made some kind of declaration to the young woman he affectionately called Sally.

Theories of Corporate Personality

Theories of Corporate Personality MANAS AGARWAL 5th Semester BA LL. B (B) School of Law Christ University Bangalore INDEX * Research Methodology * Introduction * The Common Law Perspectives * Fiction Theory * Concession Theory * The Purpose Theory * Bracket Theory * Realist Theory * Why Corporations? * Corporate Personality And Limited Liability Cases: * Macaura v. Northern Assurance Co. * Lee v. Lee’s Air Farming * Salomon v. Salomon & Co. ACKNOWLEDGEMENT I Manas Agarwal of B. A. LL. B (Hons. ) is really grateful to Ms. Fincy V, without whose help and corporation this project would not have been possible.I am also grateful to the National Law School India University (N. L. S. I. U) Library staff and the Knowledge Centre, Christ University staff, whose cooperation is appreciable. I think this kind of assignments lead to the overall development of the students and I am looking forward to take up such assignments in future. RESEARCH METHODOLOGY †¢ SCOPE AND FOCUS: – This research paper essentially seeks to study and criticise the different theories of corporate personality considering the jurisprudential conflicts. †¢ RESEARCH OBJECTIVES: – The principal objective of our research is to study and criticise the different theories of corporate personality and the concepts under it. * Another objective of our research is to find conflicts between the various theories relying on various judgments. †¢ RESEARCH QUESTIONS: – * What is the difference between various theories of corporate personalities. * The meaning and limits of a corporate personality. †¢ METHOD OF ANALYSIS: – This project has its basis on the following methods of analysis:- DESCRIPTIVE: – The first task is to comprehensively study and critize the jurisprudential theories of corporate personalities.ANALYTICAL: – Further these concepts and observations can be analyzed. The valuable knowledge that is gained from studying the commentaries must be used to understand the evolution of the theories and the law itself in terms of some cases. †¢ MODE OF CITATION :- The researcher(s) has used a uniform mode of citation in this paper. Introduction There is an interesting conflict between philosophic theories as to the nature of corporate personality and the insurgent demand of economic forces for a further recognition of those form of organisation which seem so essential to modern life.The grant of legal personality is clearly within the gift of the state, for it may be refused to natural persons. In the case of natural person, however, it is clear that law grants legal personality to a physical entity existing in space and possessing what (for lack of better term) we describe as human personality. While philosophy may find difficulty in analyzing or describing the real nature of human personality, few of us doubt that we exist, and we compensate for our defective analysis by an intuitive understanding of our own natur e which, however inadequate it may be, at least gives a substratum on which to build.As far as legal personality is concerned, there is no very significant difference between that granted to human beings and that to non-human beings such as groups or other entity. The decision of House of Lords in Salomon v A Salomon & Co. Ltd had a lasting influence in corporation law. It is often credited with the principle of separate legal entity of the corporation distinct from the members. Though there is no doubt that the Salomon case had play a significant role in company law, the decision in this case was hardly the origin of the separate legal entity principle.The legal entity of beings other than the human has long been recognized prior to 1897, in which the Salomon case was decided. The jurisprudence theories on juristic person had been established since the early Roman law to justify the existence of legal person other than the human. The State, religious bodies and education institutio ns had long been recognized as having legal entity distinct from the members. The acceptance of the corporate personality of a company basically means that another non-human entity is recognized to assume a legal entity. This can be seen from the many theories of jurisprudence on corporate personality.Majority of the principal jurisprudence theories on corporate personality contended that the legal entity of the corporation is artificial. The fiction, concession, symbolist and purpose theories supported the contention that existence of corporation as a legal person is not real. It only exists because the law of the state recognized it as legal person and it is recognized either for certain purpose or objectives. The fiction theory, for example, clearly stated that the existence of corporation as a legal person is purely fiction and that the rights attached to it totally depend on how much the law imputes upon it by fiction.The Common Law Perspectives Generally, there are two types o f person which the law recognized, namely the natural and artificial person. The former is confined merely for human beings while the latter is generally referred to any being other than human being which the law recognized as having duties and rights . One of the most recognized artificial persons is the corporation. Legal scholars, particularly the jurists, have always explored the issue on the recognition of corporation as a legal person.In the study of jurisprudence, the separate legal personality of corporation is based upon theories, which are concentrated upon the philosophical explanation of the existence of personality in beings other than human individuals. W. Friedman stated that: â€Å"All law exists for the sake of liberty inherent in each individual; therefore the original concept of personality must coincide with the idea of man. † Even though there are many theories which attempted to explain the nature of corporate personality, none of them is said to be domi nant.It is claimed that while each theory contains elements of truth, none can by itself sufficiently interpret the phenomenon of juristic person. Nonetheless, there are five principal theories, which are used to explain corporate personality, namely, the fiction theory, realist theory, the purpose theory, the bracket theory and the concession theory. Fiction Theory The fiction theory holds that corporations are simply legal fictions, created and sustained by an act of the state. They are endowed with corporate personality simply because this is a convenient form through which the natural persons behind the corporation may conduct their business.According to this theory, the legal personality of entities other than human beings is the result of a fiction. Hence, not being a human being, corporation cannot be a real person and cannot have any personality on its own. Originally, the outward form that corporate bodies are fictitious personality was directed at ecclesiastic bodies. The doctrine was used to explain that the ecclesiastic colleges or universities could not be excommunicated or be guilty of a delict as they have neither a body nor a will. The famous case of Salomon v A Salomon Co Ltd is a proof of the English court adoption of the fiction theory.In this case, Lord Halsbury stated that the important question to decide was whether in truth an artificial creation of the legislature had been validly constituted. It was held that as the company had fulfilled requirements of the Companies Act, the company becomes a person at law, independent and distinct from its members. Despite its instrumental conception of the corporation, the fiction theory still affords a sufficient basis for according corporations legal rights. Indeed, it is on the basis of the fiction that corporations are persons that they possess the legal rights they do, such as private property rights.However the fiction theory affords no basis for the recognition of moral rights of corporations . On the fiction view, â€Å"corporations, as creatures of the State, have only those rights granted them by the State. † The personality the corporation enjoys is not inherent in it but as conceded by the state. Due to the close connection made in this theory as regards to relation of legal personality and the power of the state, fiction theory was claimed to be similar to the theory of sovereignty of state which is also known as the concession theory. Concession TheoryA group of persons wanting to create a corporation will have to execute documents and comply with requirements set by the state before being given corporate personality; merely a privilege; state may provide causes for which the privilege may be withdrawn. It maintains that the law is the only source from which the legal personality may flow. The law lays down certain conditions which creates the legal personality of a corporation. Corporate form is therefore a concession given by the state. The concession the ory is basically linked with the philosophy of the sovereign national state.It is said to be essentially a product of the rise of the national state at a time when there were rivals between religious congregations and organizations of feudal origin for the claim of national state to complete sovereignty. Under the concession theory, the state is considered to be in the same level as the human being and as such, it can confer on or withdraw legal personality from other groups and associations within its jurisdictions as an attribute of its sovereignty. Hence, a juristic person is merely a concession or creation of the state.Concession theory is often regarded as the offspring of the fiction theory as it has similar claim that the corporations within the state have no legal personality except as it is conceded by the state. Exponents of the fiction theory, for example, Savigny, Dicey and Salmond are found to support this theory. Nonetheless, it is that while the fiction theory is ulti mately a philosophical theory that a corporation is merely a name and a thing of the intellect, the concession theory is indifferent as regards to the question of the reality of a corporation in that it focuses on the sources of which the legal power is derived.Dicey took the view that sovereignty is merely a legal conception which indicates the law-making power unrestricted by any legal limits. The Purpose Theory This theory is also known as the theory of Zweckvermogen. Similar to the fiction and concession theories, it declares that only human beings can be a person and have rights. Entities other human is regarded as an artificial person and merely function as a legal device for protecting or giving effect to some real purpose. As corporations are not human, they can merely be regarded as juristic or artificial person.Under this theory, juristic person is no person at all but merely as a â€Å"subject less† property destined for a particular purpose and that there is owner ship but no owner. The juristic person is not constructed round a group of person but based on the object and purpose. The property of the juristic person does not belong to anybody but it may be dedicated and legally bound by certain objects. This theory rationalized the existence of many charitable corporations or organizations, such as trade unions, which have been recognized as legal persons for certain purposes and have continuing fund.It is also closely linked with the legal system which regard the institution of public law and the endowment of private law as legal personalities. Bracket Theory According this theory, a company consisting of its members or shareholders exists and it is inconvenient to refer always to all of them, a bracket is placed around them to which a name is given but in order to understand the real position we must remove the bracket. The real status is given in realist theory. Realist Theory On the realist view, the corporation is more than a legal ficti on, and more than simply an agreement between its shareholders.It is an autonomous institution with a demonstrable extra-legal existence, analogous in some respects to a self-governing state. Like the contract theory, the realist theory recognises that the shareholders of a corporation delegate the powers of control over their property to the corporation's management so that the property can be pooled towards a unified purpose. Unlike under the contract theory, however, the shareholders are seen more as investors in the corporation than owners of it.This is why managers owe fiduciary duties not simply to the shareholders, but to the corporate person as a whole. Of the three theories, only the realist theory seems capable in principle of supporting moral rights for corporations, because only it grants them a real social existence apart from the concession of the state or the agreement of their shareholders. However it seems that the realist theory of corporate personality has fallen out of favour amongst modern academic writers. This may be because it seems to accurately describe only a limited subset of corporations.Many types of corporations which have assumed greater importance since the realist view gained prominence, including holding companies and trustee companies, sit uneasily within the realist framework. Nevertheless it is believed that the realist theory is potentially the most useful of the three set out above, so long as the subset of corporations to which it most accurately applies can be sufficiently delineated. By itself the theory seems incapable of providing any basis for such delineation. If the realist conception of the corporation is to be salvaged at all, its assumptions must be explicated by some other theory.Why Corporations? The above survey of the theories of corporate personality has revealed no complete conception of the corporation which justifies the recognition of moral rights of corporate persons. To some extent, this is hardly s urprising. Corporate personality is a legal concept based on purely commercial considerations: The concept of the juridical person is convenient to the conduct of business by providing for extended â€Å"life† and a limitation on liability, not to mention the right to own property and enter into contracts, which the law reserves to people.But laws might be fashioned to give corporations the same power to own property and sign valid contracts without terming them persons. There is therefore no reason why the types of bodies (if any) which deserve to be endowed with collective rights should coincide with those organisations allotted the status of persons by the law for purely instrumental reasons. For instance, corporations are classified as legal persons, but partnerships are not. Yet there is no obvious reason why the mere act of incorporation by a partnership should endow it with moral rights which it did not possess before.The intuition which many lawyers seem to possess th at corporations do possess rights can be explained as a psychological response to the â€Å"unified normative vocabulary† with which natural and corporate persons are described. That is, the personification of the corporation leads lawyers to indiscriminately apply concepts to it which are rightly applicable only to natural persons. However although this may be a convenient mode of analysis, it is clearly not conceptually consistent for rights to be accorded to bodies corporate (and to no other collectivities) purely because they bear that designation.Nevertheless, that is precisely what propose should be done. The rationale is that the present paper is not simply a normative, but also a descriptive study. It is apparent that corporate persons are already recognised as more appropriate bearers of rights than non-incorporated bodies under Australian law. It is for this reason that they have property and other common law rights which non-incorporated bodies lack. It is likely, therefore, that any extension of the rights recognised of collectivities under our law will employ this existing category.To extend the recognition of rights to non-incorporated bodies would require the recognition of a third type of personhood hitherto unknown to the law. However desirable this may be, it is not a realistic proposal for law reform. Corporate Personality And Limited Liability Corporate personality refers to the fact that as far as the law is concerned a company personality really exists apart and different from its owners. As a result of this, a company can sue and be sued in its own name, hold its own property and crucially – be liable for its own debts.It is this concept that enables limited liability for shareholders to occur as the debts belong to the legal entity of the company and not to the shareholders in that company. Corporate legal personality arose from the activities of organisations such as religious orders and local authorities which were grant ed rights by the government to hold property and sue and be sued in their own right and not to have to rely on the rights of the members behind the organisation. Over time the concept began to be applied to commercial ventures with a public interest element such as rail building ventures and colonial trading businesses.However, modern company law only began in the mid-nineteenth century when a series of Companies Acts were passed which allowed ordinary individuals to form registered companies with limited liability. The way in which corporate personality and limited liability link together is best expressed by examining the key cases:- Salomon v Salomon ; Co. Mr Salomon carried on a business as a leather merchant. In 1892 he formed the company Salomon ; Co. Ltd. Mr Salomon, his wife and five of his children held one share each in the company.The members of the family held the shares for Mr Salomon because the Companies Acts required at that time that there be seven shareholders. Mr Salomon was also the Managing Director of the company. The newly incorporated company purchased the soletrading leather business. The leather business was valued by MrSalomon at ? 39,000. This was not an attempt at a fair valuation; rather it represented Mr Salomon’s confidence in the continued success of the business. The price was paid in ? 0,000 worth of debentures (a debenture is a written acknowledgement of debt like a mortgage – see Chapter 7) giving a charge over all the company’s assets (this means the debt is secured over the company’s assets and Mr Salomon could, if he is not repaid his debt, take the company’s assets and sell them to get his money back), plus ? 20,000 in ? 1 shares and ? 9,000 cash. Mr Salomon also at this point paid off all the sole trading business creditors in full. Mr Salomon thus held 20,001 shares in the company, with his family holding the six remaining shares. He was also, because of the debenture, a secured cred itor.However, things did not go well for the leather business and within a year Mr Salomon had to sell his debenture to save the business. This did not have the desired effect and the company was placed in insolvent liquidation (i. e. it had too little money to pay its debts) and a liquidator was appointed (a court appointed official who sells off the remaining assets and distributes the proceeds to those who are owed money by the company, see Chapter 16). The liquidator alleged that the company was but a sham and a mere ‘alias’ or agent for Mr Salomon and that Mr Salomon was therefore personally liable for the debts of the company.The Court of Appeal agreed, finding that the shareholders had to be a bona fide association who intended to go into business and not just hold shares to comply with the Companies Acts. The House of Lords disagreed and found that- the fact that some of the shareholders are only holding shares as a technicality was irrelevant; the registration procedure could be used by an individual to carry on what was in effect aone-man business a company formed in compliance with the regulations of the Companies Acts is a separate person and not the agent or trustee of its controller.As a result, the debts of the company were its own and not those of the members. The members’ liability was limited to the amount prescribed in the Companies Act – i. e. the amount they invested. The decision also confirmed that the use of debentures instead of shares can further protect investors. Macaura v Northern Assurance Co. Mr Macaura owned an estate and some timber. He agreed to sell all the timber on the estate in return for the entire issued share capital of Irish Canadian Saw Mills Ltd.The timber, which amounted to almost the entire assets of the company, wasthen stored on the estate. On 6 February 1922 Mr Macaura insured the timber in his own name. Two weeks later a fire destroyed allthe timber on the estate. Mr Macaura tried to claim under theinsurance policy. The insurance company refused to pay outarguing that he had no insurable interest in the timber as the timber belonged to the company. Allegations of fraud were also made against Mr Macaura but never proven. Eventually in 1925 theissue arrived before the House of Lords who found that:The timber belonged to the company and not Mr Macaura Mr Macaura, even though he owned all the shares in the company, had no insurable interest in the property of the company just as corporate personality facilitates limited liability by having the debts belong to the corporation and not the members, it also means that the company’s assets belong to it and not to the shareholders. More modern examples of the Salomon principle and the Macaura problem can be seen in cases such as Barings Plc (In Liquidation) v Coopers ; Lybrand (No. 4) [2002] 2 BCLC 364.In that case a loss suffered by a parent company as a result of a loss at its subsidiary (a company in which it he ld all the shares) was not actionable by the parent – the subsidiary was the proper plaintiff. In essence you can’t have it both ways – limited liability has huge advantages for shareholders but it also means that the company is a separate legal entity with its own property, rights and obligations. Lee v Lee’s Air Farming Mr Lee incorporated a company, Lee’s Air Farming Limited, in August 1954 in which he owned all the shares. Mr Lee was also the sole ‘Governing Director’ for life.Thus, as with Mr Salomon, he was in essence a sole trader who now operated through a corporation. Mr Lee was also employed as chief pilot of the company. In March 1956, while Mr Lee was working, the company plane he was flying stalled and crashed. Mr Lee was killed in the crash leaving a widow and four infant children. The company as part of its statutory obligations had been paying an insurance policy to cover claims brought under the Workers’ Compens ation Act. The widow claimed she was entitled to compensation under the Act as the widow of a ‘worker’.The issue went first to the New Zealand Court of Appeal who found that he was not a ‘worker’ within the meaning of the Act and so no compensation was payable. The case was appealed to the Privy Council in London. They found that: the company and Mr Lee were distinct legal entities and therefore capable of entering into legal relations with one another as such they had entered into a contractual relationship for him to be employed as the chief pilot of the company he could in his role of Governing Director give himself order as chief pilot.It was therefore a master and servant relationship and as such he fitted the definition of ‘worker’ under the Act. The widow was therefore entitled to compensation. Separate legal personality and limited liability are not the same thing. Limited liability is the logical consequence of the existence of a separ ate personality. The legal existence of a company (corporation) means it can be responsible for its own debts. The shareholders will lose their initial investment in the company but they will not be responsible for the debts of the company.Just as humans can have restrictions imposed on their legal personality (as in the case of children) a company can have legal personality without limited liability if that is how it is conferred by the statute. CONCLUSION person is not artificial or fictitious but real and natural. The realist also contended that the From the discussion on jurisprudence theories of corporate personality by G. W Paton, it is observed that main arguments lie between the fiction and realist theories.The fiction theory claimed that the entity of corporation as a legal person is merely fictitious and only exist with the intendment of the law. On the other hand, from the realist point of view, the entity of the corporation as a legal law merely has the power to recogniz e a legal entity or refuse to recognize it but the law has no power to create an entity. Referring to the English company law case law, it can be seen that in most cases, the court adopted the fiction theory. Salomon v A Salomon Co Ltd is the most obvious example.It is also observed that fiction theory provide the most acceptable reasoning in justifying the circumstances whereby court lifted the corporate veil of corporation. If the entity of the corporation is real, then the court would not have the right to decide the circumstances where there is separate legal entity of the corporation should be set aside. No human being has the right to decide circumstances whereby the entity of another human being should be set aside. Only law has such privilege.Nonetheless, the realist contention that the corporation obtain its entity as a legal person not because the law granted it to them but because it is generated through its day to day transaction which are later accepted and recognized b y law also seem acceptable. Bibliography * A Text Book of Jurisprudence, 2nd Ed, by G. W. Paton * Corporate personality in the 20th century edited by Ross Grantham * Manupatra. com * Legalservicesindia. com * Westlaw. com ——————————————– [ 1 ]. Cf. A. Kocourek, Jural Relations (2nd ed. ), 57. [ 2 ]. Stokes, M. â€Å"Company Law and Legal Theory† in Twining, W. ed). Legal Theory and the Common Law. Basil Blackwell, Oxford, 1986, 155, 162. [ 3 ]. Salomon v A Salomon & Co Ltd [1897] AC 22 [ 4 ]. First National Bank v Bellotti (1978) 435 US 765 [ 5 ]. Mark, G. Op. cit. 1472. [ 6 ]. cf. Mills v Mills (1938) 60 CLR 150 [ 7 ]. Woytash, J. â€Å"We Must Stop Viewing Corporations as People† (1978) 64 ABAJ 814 [ 8 ]. Dan-Cohen, M. Rights, Persons, and Organizations. University of California Press, Berkeley, 1986, 5. [ 9 ]. Salomon v Salomon & Co. [1897] AC 22 [ 10 ]. Macaura v Northern Assurance Co. [1925] AC 619 [ 11 ]. Lee v Lee’s Air Farming [1961] AC 12

Do Auditors Need to Have in-Depth Knowledge of Information Technology Essay

Yes, auditors need to have in-depth knowledge of information technology. Networks and computers deliver the most information needed for auditing to work. For it to be effective, auditors have to use the computer as an auditing tool, audit automated systems and data, and understand the business purposes for the systems and the situation in which the systems operate. The other important uses for networks and computers by auditors are in audit administration. By pursuing new uses for computers and communications, auditors can direct their activities more effectively and improve their skill to review systems information. Automated tools give auditors the chance to increase individual productivity and audit function. The development of auditing in the fast growth of technology, which directly contributes to information technology auditing, internal control standards and guidelines explained by Yang (2004). Technology, electronic data processing, and information system have altered the way organizations handle its business, endorsing operational efficiency and assist decision-making. American Institute of Certified Public Accountants (AICPA) and the Information Systems Audit and Control Association (ISACA), have provided standards to allow and deliver required guidance to auditors. In SAS No. 48, â€Å"the effects of computer processing on the examination of financial statements,† explained and suggested auditors to consider the methods of computer data processing and other important factors such as planning and supervision, study and assessment of internal control, evidential matter, systematic review procedures, and requirements of the audit team. It also underlined the individual characteristics of information technology systems that should be measured by the auditor when directing the assessment process. In SAS No. 94 recognized the types of systems, controls and evidence auditors faced. The author also explains the Statement Of Information System Auditing (SISA), which express the needed requirements for information system auditing and reporting Tucker (2001). Staciokas (2005) have directed to understand internal audit functions, search effect of information technology and analyze advantages of internal audit in the organizational governance. Also did research on the definition of internal audit has continually changed and revised over the past few decades, and are still faced with certain issues understanding of internal audit function and it position within the organization. At the time the function of internal audit includes the internal control effectiveness, assistance to external auditors, or fraud investigations, but also identification of organizational risks, discussions to the senior management on risk management, develop improvement or global operations. Ruud (2001) explains, â€Å"it is important to understand needs and expectations of internal and external decision makers towards internal audit function† but also explained that there is some problem faced by internal audit being as an important part of organization. Auditors assisted by information technology based application; Computer Assisted Audit Tools increased effectiveness of internal audit in the organization. The author has underlined the purpose of internal audit function is to monitor, evaluate and improve risk management, controls, and governance process, but has not provided enough analysis on how different corporate governance’s approaches can influence internal audit process in the organization. Coderee (1993) has explained how computer assisted audit tools and techniques (CAATT) based programs can automate certain audit function in the organization. The benefits of CAATT is it can be used to increase audit coverage, improve the combination of audit skills, increase independence of auditing from information system functions, and adopt greater reliability and increase cost effectiveness through the progress of reusable computerized techniques. The author demonstrates and suggests how automated tools and techniques have improved the value, efficiency, and effectiveness of audit. This has been stated in internal control over hazardous material where the critical audit’s objective was to review controls over the procurement, distribution, storage, and disposal of hazardous materials. But another standpoint, the author gives an example of workforce reduction program where CAATT used to review the efficiency and effectiveness of this program, personnel information system, and payroll system, the audit was successfully provides senior management with an assessment of the effectiveness of the program. Also how auditor inspected the controls over the closure process of a production plant. In one situation, an audit team helps the organization to determine whether equipment and inventory items were sold at an appropriate price, and properly safeguarded to prevent theft or loss. The CAATT developed for this closure were successfully used and reduced timing of the planning phase generally by more than 50%. And determine the benefits and effectiveness of CAATT in automating audit functions in the organization and allowed improvement of efficiency and effectiveness of auditing process be established. But the author has not provided any research survey and reports to support and justify his statements. The analysis of how CAATT automating of audit function are only based on survey and suggestion of unverifiable sources. As audit tools are growing more powerful and sophisticated, they are also becoming easier to learn and use but they also have to adapt into a difficult and always changing environment. Types of audit software can easily clash with features of other software on the network or computer, and must be thoroughly managed. As tools become more influential, auditors may use features or services provided in the software that command large amounts of system resources such as processing cycles, communication bandwidth, and storage, and to compete with other users of those resources. One good example, an auditor can request access to a file with a program that will scan each record in the file and can lock other users out until the process is complete. The processing could also require large amounts of network storage space at a time when it is in short supply and could cause a server to crash. It is important to schedule this kind of processing at times when other system users will not be behind or stop them from performing their work. Instead, many audit organizations perform their audit analyses using files copied or archived from the live production files. It is important to understand there is no general model for technology tools appropriate to all organizations. It is also important to understand the increasing dependence on technology to accomplish or support almost all auditing activities. Technology topics make up an increasing percentage of the auditor’s professional knowledge and skills set. While technology background is important in understanding new developments and directions, it is important to continue obtaining new knowledge. Effective use of audit technology tools is important to the achievement of audit activity, but is only a step toward understanding the changes technology in business and the auditing profession. Developing technologies will continuously change the shape of and approach to business controls, and audit approaches and techniques must change appropriately. Another important role for auditors and the auditing profession, is to reassure and support the efforts of providers of systems and new technologies to boost the built-in monitoring and assurance features of systems without considering them as processing overhead or as essentials that contribute to decreased performance. An important role for auditors is just to understand and change with the technologies, but to also explain the effects of this changes to others that are being effect by this.

How to Write a Good Philosophy Essay

How to Write a Good Philosophy Essay How to Write a Good Philosophy Essay A powerful philosophy essay begins with choosing a proper topic and general outlining. If you are not limited in the topic selection by your tutor, you are free to choose any topic that is interesting to you. This will allow for deep exploration into the details of the topic as well as viewing the topic from different angles. The main thing with philosophy essay writing is creating the dialectical connection between an argument against an issue and clear evidence for it. Thus, once you are ready with your topic, you may begin searching for a reasonable argument and providing the grounds for it. In addition, composing an outline is helpful at the initial stage of the writing process. An outline will help you trace important aspects about the subject and sift through trivial ones. After composing the outline (or draft) of your philosophy essay, you will need to proceed with the main stage of the writing procedure – filling in the appropriate content. You will need to find the most persuasive and logical reasons to support your argument. A poorly worded argument is no good to your philosophy essay. There is also one thing about the writing process that you need to bear in mind. While presenting the argument, your first task is to avoid coming across as if your point of view was the only one possible. You are to write straightforward and clearly, but do allow your readers to hold their own opinions. The audience is free to accept your position or reject it, once it is expressed in your essay. Philosophy essay writing skills include careful consideration and thorough analysis skills that are to be mastered gradually. The best way to become good at writing excellent philosophy essays is continually practicing. The style and structure of the philosophy essay are also of great importance. Try to use your own style of narration and independent way of thinking, while composing the philosophy essay. This will help you avoid clichà ©s and overused phrases in the essay. A simple and obvious structure will make your essay even more effective. In addition, try reading the completed essay to your parents or friends; they will point out its drawbacks and express their feedback which can be really helpful for you. As soon as the essay writing process is finished, you will need to spend additional time on the paper proofreading and editing. You should do your best to â€Å"polish† the essay and eliminate grammar, punctuation, and style mistakes as well as possible misprints. In this case, your philosophy essay will be academically sound and professional, and this makes a favorable impression on the readers. Do you need Philosophy essay help from professionals? Just try our custom essay writing company now.

Nationalism in Politics and Culture

Nationalism in Politics and Culture Nationalism is a term used to describe a fervent emotional identification with ones country and its people, customs, and values. In politics and public policy, nationalism is a doctrine whose mission is to protect a nations right to self-govern and shield fellow residents of a state from global economic and social pressures. The opposite of nationalism is globalism. Nationalism can range from the unthinking devotion of flag-waving patriotism in its most benign form to chauvinism, xenophobia, racism, and  ethnocentrism  at its worst and most dangerous.  It is often associated with the sort of deeply emotional commitment to one’s nation - over and against all others - that leads to atrocities like those committed by the National Socialists in Germany in the 1930s, wrote University of West Georgia philosophy professor Walter Riker. Political and Economic Nationalism In the modern era, President Donald Trumps America First doctrine was centered on nationalist policies that included higher tariffs on imports, a crackdown on illegal immigration, and the withdrawal of the United States from trade agreements his administration believed were harmful to American workers. Critics described Trumps brand of nationalism as white identity politics; indeed, his election coincided with the rise of the so-called alt-right movement,  a loosely connected group of young, disaffected Republicans and white nationalists. In 2017, Trump told the United Nations General Assembly: In foreign affairs, we are renewing this founding principle of sovereignty. Our governments first duty is to its people, to our citizens, to serve their needs, to ensure their safety, to preserve their rights and to defend their values. I will always put America first, just like you, as the leaders of your countries, will always and should always put your countries first. Benign Nationalism? National Review editor Rich Lowry and senior editor Ramesh Ponnuru used the term benign nationalism in 2017: The outlines of a benign nationalism are not hard to discern. It includes loyalty to one’s country: a sense of belonging, allegiance, and gratitude to it. And this sense attaches to the country’s people and culture, not just to its political institutions and laws. Such nationalism includes solidarity with one’s countrymen, whose welfare comes before, albeit not to the complete exclusion of, that of foreigners. When this nationalism finds political expression, it supports a federal government that is jealous of its sovereignty, forthright and unapologetic about advancing its people’s interests, and mindful of the need for national cohesion. Many argue, though, that there is no such thing as benign nationalism and that any nationalism is divisive and polarizing at its most innocuous and hateful and dangerous when carried to extremes. Nationalism is not unique to the United States, either. Waves of nationalist sentiment have swept through the electorate in Britain and other parts of Europe, China, Japan, and India. One notable example of nationalism was the so-called Brexit vote in 2016 in which citizens of the United Kingdom chose to leave the European Union.   Types of Nationalism in the United States In the United States, there are several kinds of nationalism, according to research conducted by sociology professors at Harvard and New York universities. The professors, Bart Bonikowski and Paul DiMaggio, identified the following groups: Restrictive nationalism, or the  belief that the only true Americans are Christians, speak English, and were born in the United States.Ardent nationalism, or the belief that the  United States is superior ethnically, racially, or culturally to other countries. This can be referred to as ethnic nationalism, too. White nationalists espouse white supremacist or white separatist ideologies and believe non-whites are inferior. Those hate groups include the Ku Klux Klan, neo-Confederates, neo-Nazis, racist skinheads, and Christian Identity.  Civic or liberal nationalism, the belief that  Americas democratic institutions and constitutionally protected liberties are superior, or exceptional. Sources and Further Reading on Nationalism Heres where you can read more about all forms of nationalism. What 4 types of American nationalism can tell us about Trump voters:  Bart Bonikowski and Paul DiMaggio, The Washington PostFor Love of Country,  Rich Lowry and Ramesh Ponnuru,  National ReviewNationalism can have its good points. Really.:  Prerna Singh, The Washington PostOn Nationalism and Exceptionalism: Yuval Levin, Ethics Public Policy CenterThe Trouble With Nationalism, Jonah Goldberg, National Review

Science Projects for Every Subject

Science Projects for Every Subject How many times have you seen a science demonstration or watched a cool video and wished you could do something similar? While having a science lab certainly expands the type of projects you can do, there are many entertaining and fascinating projects you can do using everyday materials found in your own home or classroom. The projects listed here are grouped according to subject, so no matter what youre interested in, youll find an exciting activity. Youll find projects for every age and skill level, generally intended for the home or a basic school lab. To understand the basics of chemical reactions, start with the classic baking soda volcano or get a little more advanced and make your own hydrogen gas. Next,  learn the basics of crystallography with our collection of crystal-related experiments.   For younger students, our bubble-related experiments are simple, safe, and lots of fun. But if youre looking to turn up the heat, explore our collection of fire and smoke experiments.   Because everyone knows science is more fun when you can eat it, try some of our chemistry experiments involving food. And finally, our  weather-related experiments  are perfect for amateur meteorologists any  time of the year.   Turn a Science Project Into a Science Experiment While science projects may be done simply because they are fun and raise interest in a subject, you can use them as the basis for experiments. An experiment is a part of the scientific method. The scientific method, in turn, is a step-by-step process used to ask and answer questions about the natural world. To apply the scientific method, follow these steps: Make observations: Whether youre aware of it or not, you always know something about a subject before you perform a project or experiment with it. Sometimes observations take the form of background research. Sometimes they are qualities of a subject you notice. Its a good idea to keep a notebook to record your experiences before a project. Make notes of anything of interest to you.Propose a hypothesis: Think of a hypothesis in the form of cause and effect. If you take an action, what do you think the effect will be? For the projects in this list, think what might happen if you change the amounts of ingredients or substitute one material for another.Design and perform an experiment: An experiment is a way to test a hypothesis. Example: Do all brands of paper towels pick up the same amount of water? An experiment might be to measure the amount of liquid picked up by different paper towels and see if its the same.Accept or reject the hypothesis: If your hypothesis was that all brands of paper towels are equal, yet your data indicates they picked up different volumes of water, you would reject the hypothesis. Rejecting a hypothesis doesnt mean the science was bad. On the contrary, you can tell more from a rejected hypothesis than an accepted one. Propose a new hypothesis: If you rejected your hypothesis, you can form a new one to test. In other cases, your initial experiment might raise other questions to explore. A Note About Lab Safety Whether you conduct projects in your kitchen or a formal laboratory, keep safety first and foremost in your mind. Always read the instructions and warning labels on chemicals, even common kitchen and cleaning products. In particular, note whether there are restrictions about which chemicals can be stored together and what hazards are associated with the ingredients. Note whether or not a product is toxic or poses a hazard if it is inhaled, ingested, or touches skin.Prepare for an accident before one happens. Know the location of the fire extinguisher and how to use it. Know what to do if you break glassware, accidentally injure yourself, or spill a chemical.Dress appropriately for science. Some projects in this list require no special protective gear. Others are best performed with safety googles, gloves, a lab coat (or old shirt), long pants, and covered shoes.Dont eat or drink around your projects. Many science projects involve materials you dont want to ingest. Also, if youre snacking, youre distracted. Keep your focus on your project.Dont play mad scientist. Young children may think chemistr y is about mixing together chemicals and seeing what happens or that biology involves testing the reactions of animals to different situations. This is not science. Good science is like good cooking. Start by following a protocol to the letter. Once you understand the basic principles, you can expand your experiment in new directions following the principles of the scientific method. A Final Word About Science Projects From each project, youll find links to explore many other science activities. Use these projects as a starting point to ignite interest in science and learn more about a subject. But, dont feel like you need written instructions to continue your exploration of science! You can apply the scientific method to ask and answer any question or explore solutions to any problem. When faced with a question, ask yourself if you can predict an answer and test whether or not it is valid. When you have a problem, use science to logically explore the cause and effect of any action you might take. Before you know it, youll be a scientist.

The experiences of American Civil War Veterans in April 1865 Research Paper

The experiences of American Civil War Veterans in April 1865 - Research Paper Example Coming home after four years of war must have had a lasting impact on the veterans. Posttraumatic stress, loneliness and physical injury were some of the things they went through. In other words, they literally went through hell. It must have killed them inside to know that they had to put on a bright face to reassure their loved ones and the nation as well that everything was okay. As evidenced from the wide range of memoirs, autobiographies and civil war diaries present in the annals of American history, individual experiences of the soldiers varied. As their experiences varied, so did their sentiments, hopes and future aspiration. Perhaps, one thing that they shared was a sense of pride and nationalism. The war was finally over. Confederate General Robert Lee had surrendered his authority to the Union under LTG U.S. Grant on April 9, 1865. Background In order to achieve clarity, it is important to place the civil war into its proper historical context. This begins with an understa nding that the issue of slavery in the United States was in the center of the worst internal conflict the country has ever experienced. The plantation elite, most of who were in the South ripping the benefits of slavery and forced labor in their tobacco, wheat and sugarcane plantation lacked the enthusiasm to relinquish their slave. They openly opposed abolition and maintained that it was within their rights to own property. Their argument was that abolition was repugnant to the constitutional right to own property. However, due to the rise of humanitarianism, the issue of slave ownership came under sharp criticism amid calls for the abolition of slavery. The anti-slavery campaign was the ethical cornerstone of the Republican presidential campaign in 1860 spearheaded by Abraham Lincoln1. Upon ascension to presidency, Lincoln vowed to champion for the emancipation of all slaves in the spirit of protecting human dignity under the ‘all men are equal’ mantra. The subsequent election of Abraham Lincoln angered a section of Southern states for fear that Lincoln would make good on his abolition pledge. In 1861, South Carolina alongside ten other Southern states wrote to the federal government declaring their intention to secede from the continental USA. Subsequently, the eleven states declared their secession after forming the Confederate States of America. The period that ensued is considered the mother of all internal conflicts. The resultant series of upheavals claimed the lives of thousands of American civilians and soldiers and leaving property worth millions of dollars destroyed. Slavery was central in the American civil war since the South remained adamant to relinquish their slaves even after Lincoln issued the historic Emancipation Proclamation after provoking his presidential powers. The president pushed for the inclusion of emancipation in the constitutional definition of liberty2. This marked the Thirteenth Amendment to the US Constitution. A frican American slaves fled from their owners and sought refuge in the Union camps as the war raged on. It is prudent to underscore the significance of the issue of slavery since it was the sole reason behind the conflict. April 1865 Going by the memoirs, books, journals and diaries of veteran soldiers, the period beginning April 9 to April 30 was poignantly etched in the minds of the entire nation. This was a period of uncertainty and the atmosphere was tense. Historians believe that

Personal development and careers Assignment Example | Topics and Well Written Essays - 2750 words

Personal development and careers - Assignment Example Learning can be presented in terms of two theories, cognitive and behavioural. Cognitive behaviour or cognition focuses on a person’s thought processes to determine his or her behaviours and emotions. Behavioural theory is based on the changes, which can be observed in behaviour, and concentrates on a response to some type of stimulus. Other differences between the two theories include the fact that cognition helps to explain how the processes of brain work and store new information, while the behaviourists are involved in applying laboratory outcomes to elucidate the performance of human beings. Cognitive problem solving involves insight and understanding compared to behaviourist’s problem solving method which occurs via trial and error. Learning is frequently defined by the terms cognitive or behavioural. But there are numerous definitions for it. These include definitions such as ‘changes in an individual's behaviour arising from experience’, ‘the cognitive process of acquiring skill or knowledge’, ‘a relatively permanent change in cognition, resulting from experience and directly influencing behaviour’ and ‘changes in a person's behaviour caused by information and experience.’ Although there is no exact definition of the term learning, but the essential premise from the explanations provided above is that of a change or transformation in behaviour through the acquisition of knowledge, some skill or experience. McShane and Travaglione (2003) recognized the process of learning as direct experience, reinforcement, feedback, and observation. Reinforcement is the strengthening of behaviour that is expected to occur in the future. Operant conditioning shows how new behaviours become conventional through association with particular stimulus. Any behaviour that is reinforced or rewarded will tend to be recurring. Operant conditioning or reinforcement considerably improves learning in a work setting. Feedback is defined as any information that people receive about the consequences of their former behaviour. Feedback has an effect on behaviour, hence learning improves performance and enhances the individual’s ability and motivates them.  A person can learn a lot about him/her and the organisation through feedback, including his strengths and weaknesses, which may enable him to undertake specific courses (steps) to build knowledge and improve the quality of work.   Observation helps people to learn by observing the behaviours of others, resulting in people modelling the behaviour that leads to a constructive and positive outcome as opposed to a behaviour that will lead to unfavourable results. Observation helps in increasing an individual’s motivation and ability by watching others accomplishing their objectives and identifying themselves within that position. The majority of what is learnt in an organization today occurs through experience. Direct experience is sometimes required to gain understanding and change, refine, or create a mental model. Direct experience provides built-in opportunities for active involvement in a learning environment which determinedly shapes individual’s understandings. These four activities which identify the procedure of learning are further supported by Nonaka’s process. Here the learning process is also divided in four phases: socialization, externalisation, combination and internalisation. Socialisation is where

Engagement of Companies in CSR Essay Example | Topics and Well Written Essays - 4750 words

Engagement of Companies in CSR - Essay Example This however does not deter companies from adopting CSR. This research has used Hart’s sustainability framework to analyze the steps that has been taken by Toyota to improve its sustainability standard. This has allowed the organization to improve its social accountability. There is a considerable debate among researchers regarding the reason for which companies engage in CSR activities. Some cite that profit may be one of the reasons for which companies engage in CSR and others argue that they use this to improve their social image in the public. The passage of time had witnessed the transformation of CSR as an integral part of the business strategy. The introduction of stakeholders in the CSR became important with major contribution from Peter Drucker. This idea was completely opposite to that introduced by a famous economist, Friedman, who held the notion that the sole emphasis of a business is on ways to improve the level of its profits. It is nowadays argued that CSR is a multi-dimensional concept that encompasses philanthropy, environmental sustainability, transparency and innovation (Kaptein and Tulder, 2003). Researchers have found that majority of the global giants are incorporating CSR based on multiple facets in order to improve organisation al profitability. This increased awareness among companies to incorporate CSR in their management.

Summary Assignment Example | Topics and Well Written Essays - 250 words - 24

Summary - Assignment Example This focuses on reducing psychological problems that may significantly affect the employees. A critical analysis of the case under study which is based on employee perception of problems, it is evident that smoking is an aspect of challenges the organization and the employees grapple with. In the opinion of Noe (pg.44-8), the main issue is how to solve it with regard to supervisor or management awareness and appropriate mitigation measures as illustrated in table 19, question 7. For in-depth research study on the problem of smoking it is imperative that the available statistics is critically evaluated to promote development of informed decision. The provided case indicates that Smoking is a common addiction among workers and is attributed to diverse problems that workers experience. Cording to DeCenzo and Stephen (pg. 56-9),some employees smoke out of frustration in their job while others undertake it in pursuit of happiness as they cannot find it at home and this is explained from the tabulated finding in table 18,question 5. It is therefore important from some of the feedback that human resource management asses the emotional feelings of the workers. Through such practices, the individual psychological problems that lead to smoking among the employees can be helped by guidance and counseling. Such programmes can significantly boost the overall welfare of the employees, enhance their health and improve their productivity. Several scholarly works have been produced to explore the issue of smoking as one of employee challenges and appropriate human resource measures. It is therefore important to give an annotated bibliography as shown below. The author explores the critical human resource practices that emphasize the need to understand the social problems facing individual employees. It is relevant to the case under study in which employees show significant urge to see their supervisors counsel and

M &S annual report Essay Example | Topics and Well Written Essays - 1000 words

M &S annual report - Essay Example ng term sustainable business values, generate a continuous profit growth to the shareholders and make customers extremely satisfy their growing wants and thus to achieve long term goals of the company. The directors, according to Companies Act that came in to effect on October 2007, have the central duty to act in good faith and in such a way that it should promote the company in its success. Executive Chairman Lord Burns was influential in preparing rules and he has been considered to be independent under The Combined Code. Lord Burns had met an independence criterion that was set out in The Combined Code on his appointment on July 2006. â€Å"The Code states that ‘if exceptionally a Board decides that a Chief Executive should become Chairman, the Board should consult major shareholders in advance and should set out its reasons to shareholders at the time of the appointment and in the next annual report†(M&S, 2008). On April 2008, Lord Burns wrote a letter to the shareholders stating the reasons behind board’s decision to appoint new chairman. Men’s socks at stores are considered to be inventories and are valued at the lower of cost and net realizable value using the retail method. It is computed on the basis of selling price less the appropriate trading margin. Earning per share is calculated on the basis of earnings after tax and the weighted average number of ordinary shares. The adjusted earnings per share are calculated on the basis of earnings excluding the effects of property disposals and exceptional

The Waterboy Reaction Paper Essay Example | Topics and Well Written Essays - 750 words

The Waterboy Reaction Paper - Essay Example Tim Herlihy and Adam Sandler wrote the film; it acts as a motivator to surpass the general parameter of mundane perceptions of possible and impossible. It retells the story of immense possibilities imbibed within an individual who just needs certain extra efforts and a little bit of courage to surface out. Thesis Statement This essay intends to explore the reaction that evolves in the mind of a man after watching this film and the nature and amount of motivation the film exercises on the mind of the audience watching it. Water Boy: A Reflection Characters and situations appearing on the silver screen are always very fascinating. Hardly any hero of a film or a novel confronts defeat. However, in real life the situations are always very different. At a pragmatic plane, therefore it is very tough always to relate to the characters of the reel life. Bobby, the protagonist of the film, â€Å"The Water Boy† at the outset of the film is projected as a character very clumsy and unacce ptable. He is shown undergoing the immense teasing of his fellow boys who are regular players in the football team. He is over protected by his mother who makes him more effeminate and weak. However, nobody ever tries to peep into the nobility of the boy, who chooses to supply water to his classmates playing for the football team after hearing that his father died of dehydration in the Sahara desert while serving in the Peace Corps. He undergoes all the humiliation to provide water to the boys whom he feels need it and in his own little way tries to pacify his mind by quenching the thirst of others. From this act of the boy, his mental convictions are indicated. He is a very determined person and he never gave up whatever he liked although he faced a lot of humiliation from his classmates and often chiding from the head coach, Red Beaulieu played by Jerry Red accusing him of disrupting the practice unnecessary. These situations in the film are conceived on a pragmatic line of action and thought process and motivate a human mind to a great extent. A dejected and a deprived person best comprehends the pang and the pain of another deprived and dejected person. As it is said, one is not able to feel the pang of a sore toe unless he puts the feet inside the shoe. The character of Coach Klein performed by Henry Winkler appears as the catalyst to the process of metamorphosis that takes place in Bobby’s life. He understands his ability and approaches Coach Klein, who mentors him to become one of the most aggressive linebackers attacking the opponent players continuously with ferocity almost like a superhuman. The deprivation and humiliation of long drawn years, which could have acted as a prominent flow of negative energy in Bobby, actually was manipulated by Bobby as his aggression, which he used to develop his attacking skill in the football ground. At the same time, coach Klein was able to give a good reply to the coach Beaulieu by training and transforming a mere water boy of his team to one of the most valued and attacking players of the opposite team. The film â€Å"Water Boy† is very motivating because it shows the perfect balance of a professional and personal life, which is a very important factor of the contemporary world. Bobby achieves a great development in his career as a player. He transforms himself completely. However, this change does not bring any kind of pride of self-glory in him. He knows how to balance his personal and professional life. Bobby follows the exact

M &S annual report Essay Example | Topics and Well Written Essays - 1000 words

M &S annual report - Essay Example ng term sustainable business values, generate a continuous profit growth to the shareholders and make customers extremely satisfy their growing wants and thus to achieve long term goals of the company. The directors, according to Companies Act that came in to effect on October 2007, have the central duty to act in good faith and in such a way that it should promote the company in its success. Executive Chairman Lord Burns was influential in preparing rules and he has been considered to be independent under The Combined Code. Lord Burns had met an independence criterion that was set out in The Combined Code on his appointment on July 2006. â€Å"The Code states that ‘if exceptionally a Board decides that a Chief Executive should become Chairman, the Board should consult major shareholders in advance and should set out its reasons to shareholders at the time of the appointment and in the next annual report†(M&S, 2008). On April 2008, Lord Burns wrote a letter to the shareholders stating the reasons behind board’s decision to appoint new chairman. Men’s socks at stores are considered to be inventories and are valued at the lower of cost and net realizable value using the retail method. It is computed on the basis of selling price less the appropriate trading margin. Earning per share is calculated on the basis of earnings after tax and the weighted average number of ordinary shares. The adjusted earnings per share are calculated on the basis of earnings excluding the effects of property disposals and exceptional

5-color theorem Essay Example | Topics and Well Written Essays - 500 words

5-color theorem - Essay Example There are three of them, four-color, five-color and six-color theorem. The five color theorem was proved in 1890 showing that five colors suffice to color a map. (Jensen and Toft 61) It all began with Francis Guthrie. He was a mathematician from British, who in 1952 discovered that he could color the states in the map of Great Britain by means of four colors without coloring of the neighboring countries with the same color. The problem hence arose if it was feasible to color any given map using four colors and it remained an area of interest for a while. The problem was; however, deciphered in 1879 when A. Kempe claimed to have found an explanation to the four color problem and went ahead to publish his solution and proof. In 1890; however, P. Heawood discovered an error in Kempers proof, which led to the demotion of the four color theorem as a credible theory. Heawood was unable to show that there was an error, which could have been colored with not less than five colors, but ultimately proved that Kempe was wrong in his argument. This led to a solution in the color problem with the five color theorem sufficing (Jensen and Toft 61). In order to proof the five color theorem mathematically, one relates a planar graph, G to a certain map. A vertex is placed on every area in the map. Two vertices are then connected with an edge where analogous areas share a boundary in common. This problem is then translated into a graph coloring problem. One is now required to color the graph vertices so that no border has its endpoints with a similar color. This proof relies heavily on the Euler characteristic to illustrate that there, it is mandatory to have a vertex V that is shared by at most five borders. It also relies on the fact that G is a planar. This is to denote that G may be embedded in a plane without necessarily intersecting the borders. Now take out

Touch screen applications

Touch screen applications Touch Screen and the meaning of Multi-Touch Nowadays, we all can frequently see the Touch Screen applications around our environment. Starting from our pocket games to ATMs, Service counter applications to Information displays, touch screen technology have been widely used and applied. So why did we call the name of Touch Screen? It was clear that we can refer to touch or contact to the display of the device by a figure or hand or a stylus. By theory, the touch screen has two main attributes [1]. First, it enables one to interact with what is displayed directly on the screen, where it is displayed, rather than indirectly with a mouse or touchpad. Secondly, it lets one do so without requiring any intermediate device, again, such as a stylus that needs to be held in the hand. Such displays can be attached to computers, terminals to networks and also can use such as the personal digital assistant (PDA), satellite navigation devices, mobile phones, and video games. The good beginning of first commercial touch screen computer HP-15 0 [1] had inspired for further development of touch screen technology and its applications. Here are a number of types of touch screen technology as known as Resistive Using electrical conductive layers Surface acoustic wave using ultrasonic waves that pass over the touch screen panel Capacitive classified in two types as surface capacitive and projected capacitive and Optical imaging for large units of touch screen application. There are many ways to create or build a touch screen. Most of the key goals are to recognize one or more fingers touching on a screen to effectively interact with the command of the appropriate applications. Even though touch screen technology patents were filed during the 1970s and 1980s, within the short time they had been expired [1]. Touch screen components manufacturing and product design are no longer in encumbered with regard to patents and the manufacturing of touch screen-enabled displays were widespread. At beginning, touch screen technology started with single-touch. But in later time, have been developed to dual-touch and then now popular article â€Å"Multi-Touch†. The meaning and development of Multi-Touch screens facilitated the tracking of more than one finger on the screen, thus operations that require more than one finger are possible. These devices also allow multiple users to interact with the touch screen simultaneously at the same time. Multi-Touch can explain as a set of interaction techniques which allow users to control the graphical interface with more than one finger at either application or system levels of computers or touch screen displays or mobile phones [2]. It can consists of a touch screen (possible in wall, overlay, table, etc) and the application software that recognizes multiple simultaneous touch points, it would oppose to the single-touch screen which only recognizes single touch point. The actual research development of Multi-Touch had started from since 1982 when the University of Toronto developed the first finger pressure Multi-Touch display [2]. When the time came to 1983 after a long of a year, Murray hay from Bell labs published a comprehensive discussion of touch screen based interfaces. In 1984, Bell labs created a touch screen that could change images with more than one hand. So the University of Toronto have stopped for hardware research and specialized in software and interface development expecting that they would have access to Bell labs work. A breakthrough occurred in 1991 that when Pierre Wellner published a paper on his multi-touch â€Å"Digital Desk†, which supported multi-finger and pinching, motions [2]. But after that time, there were no further widely acceptance or popularity in this field except on special interested groups or research labs. When coming out of the evolutional product from Apple, â€Å"iPhone†, interesting of Mul ti-Touch technology has emerged again to the stage. The iPhone in particular has spawned a wave of interest in multi-touch computing, since it permits greatly increased user interaction on a small scale. And also the introduction of Microsoft Surface from Microsoft Cooperation in 2007 had got many attentions and interesting from publics. Recent years, the use of Multi-Touch technology is expected to rapidly become common place and will stand as one of the innovative techniques. The evolution of human input â€Å"touch† to computer and other devices The most basic fundamental concepts of Multi-Touch Technology are branching out from the concepts of Human Computer Interaction (HCI). To control everything with your hand or fingers are not so as easy as our expected. The good implementation of user interface and the consumption of processing time in application software are most critical saturation and would be needed to consider as first priority. Along side with history, people did endeavor the more moderated techniques in HCI for both hardware and software to useful and friendly than of the previous discoveries. So, nowadays we can see the different versions of computer monitors, mouse, game joysticks and application software that all are more advanced and suited with users requirements and flexibilities. And also in Multi-Touch, it had been for the long way in research and development regarding for HCI, product design and technically improvements. Here are some facts and time lines that have been roughly annotated as a Chronolo gy of Multi-Touch and Related Works. The beginning: Typing N-Key Rollover (IBM and other researchers) It may seem a long way to become a Multi-Touch screen, because the starting story of Multi-Touch had begun with keyboards. They were mechanical devices, hard type rather than of soft. But they did involve a sort of Multi-Touch. First, we can see the sequences of such as the SHIFT, Control, Fn or ALT keys in combination with others. These were the cases where we want Multi-Touch. Second, there were also the cases of unintentional, but inevitable, multiple simultaneous key presses which we want to make proper sense of, the so-called question of n-key rollover (where you can push the next key before releasing the previous one) [3]. Electro acoustic Music: The Early Days of Electronic Touch Sensors (Hugh LeCaine, Don Buchla Bob Moog) It was the early type of touch-sensitive control device, used touch-sensitive capacitance-sensors to control the sound and music being made. It could say touch pads rather than to say touch screen. 1972: PLATO IV Touch Screen Terminal (Computer-based Education Research Laboratory, University of Illinois, Urbana-Champaign) It was the early work done by IBM, the University of Illinois, and Ottawa Canada [4]. All were single touch and there were nothing for pressure sensitive. As well as its use of touch, it was remarkable for its use of real-time random-access audio playback, and the invention of the flat panel plasma display. 1981: Tactile Array Sensor for Robotics (Jack Rebman, Lord Corporation) A multi-touch sensor designed for robotics to enable sensing of shape, orientation, etc [5]. 1982: Flexible Machine Interface (Nimish Mehta, University of Toronto) The first multi-touch system that had been aware of designed for human input to a computer system [6]. It was consisted of a frosted-glass panel whose local optical properties were such that when viewed behind with a camera a black spot whose size depended on finger pressure appeared on white background. This with simple image processing allowed multi touch input picture drawing, etc. At the time we discussed the notion of a projector for defining the context both for the camera and the human viewer. 1983: Video Place / Video Desk (Myron Krueger) The vision based system that tracked the hand and enabled multi fingers, hands, and people to interact using a rich set of gestures. It can implement in a number of configurations, including table and wall. 1985: Multi-Touch Tablet (Input Research Group, University of Toronto)

Custom Written Essays: Ranking the Play Hamlet -- The Tragedy of Hamlet

Ranking the Play Hamlet  Ã‚        Ã‚  Ã‚   The Shakespearean tragedy Hamlet is among the best ever written, and perhaps the very best. Why do the literary critics say this? In this essay let’s examine the play to see what makes it a prizewinner.    Phyllis Abrahms and Alan Brody in â€Å"Hamlet and the Elizabethan Revenge Tragedy Formula† give some detail about the reasons for the undying popularity of this play:    No play demonstrates the power and glory of Shakespeare’s tragic vision more than Hamlet, which for over 350 years has excited us with its action, its insight, its brilliant language. Hamlet is an unparalleled adventure story, complete with suspense, intrigue, murder – even a battle at sea with pirates. It is a play of intense emotional and physical violence. Yet underlying all of this are some of the most profound explorations of the mysteries of human existence. (43)    This play is ranked by many as the very greatest ever written. Cumberland Clark in â€Å"The Supernatural in Hamlet† gives the consensus regarding Hamlet that exists among literary critics of today:    At least six or seven years pass after the writing of Midsummer Night’s Dream before we find Shakespeare engaged on Hamlet, the second of the great plays with an important Supernatural element, and, in the opinion of many, the greatest tragedy ever penned. (99)    There is no more exalted ranking than the above. Richard A. Lanham in the essay â€Å"Superposed Plays† maintains that no other English tragedy has generated the literary comment which this play has produced: â€Å"Hamlet is one of the great tragedies. It has generated more comment than any other written document in English literature, one would guess, reverent, serious comment on it... ...iversity Press, 1965. Lanham, Richard A. â€Å"Superposed Plays.† Modern Critical Interpretations: Hamlet. Ed. Harold Bloom. New York: Chelsea House Publishers, 1986. Rpt. from The Motives of Eloquence: Literary Rhetoric in the Renaissance. N.p.: Yale University Press, 1976. Levin, Harry. General Introduction. The Riverside Shakespeare. Ed. G. Blakemore Evans. Boston: Houghton Mifflin Co., 1974. Shakespeare, William. The Tragedy of Hamlet, Prince of Denmark. Massachusetts Institute of Technology. 1995. http://www.chemicool.com/Shakespeare/hamlet/full.html No line nos. Wright, Louis B. and Virginia A. LaMar. â€Å"Hamlet: A Man Who Thinks Before He Acts.† Readings on Hamlet. Ed. Don Nardo. San Diego: Greenhaven Press, 1999. Rpt. from The Tragedy of Hamlet, Prince of Denmark. Ed. Louis B. Wright and Virginia A. LaMar. N. p.: Pocket Books, 1958. Custom Written Essays: Ranking the Play Hamlet -- The Tragedy of Hamlet Ranking the Play Hamlet  Ã‚        Ã‚  Ã‚   The Shakespearean tragedy Hamlet is among the best ever written, and perhaps the very best. Why do the literary critics say this? In this essay let’s examine the play to see what makes it a prizewinner.    Phyllis Abrahms and Alan Brody in â€Å"Hamlet and the Elizabethan Revenge Tragedy Formula† give some detail about the reasons for the undying popularity of this play:    No play demonstrates the power and glory of Shakespeare’s tragic vision more than Hamlet, which for over 350 years has excited us with its action, its insight, its brilliant language. Hamlet is an unparalleled adventure story, complete with suspense, intrigue, murder – even a battle at sea with pirates. It is a play of intense emotional and physical violence. Yet underlying all of this are some of the most profound explorations of the mysteries of human existence. (43)    This play is ranked by many as the very greatest ever written. Cumberland Clark in â€Å"The Supernatural in Hamlet† gives the consensus regarding Hamlet that exists among literary critics of today:    At least six or seven years pass after the writing of Midsummer Night’s Dream before we find Shakespeare engaged on Hamlet, the second of the great plays with an important Supernatural element, and, in the opinion of many, the greatest tragedy ever penned. (99)    There is no more exalted ranking than the above. Richard A. Lanham in the essay â€Å"Superposed Plays† maintains that no other English tragedy has generated the literary comment which this play has produced: â€Å"Hamlet is one of the great tragedies. It has generated more comment than any other written document in English literature, one would guess, reverent, serious comment on it... ...iversity Press, 1965. Lanham, Richard A. â€Å"Superposed Plays.† Modern Critical Interpretations: Hamlet. Ed. Harold Bloom. New York: Chelsea House Publishers, 1986. Rpt. from The Motives of Eloquence: Literary Rhetoric in the Renaissance. N.p.: Yale University Press, 1976. Levin, Harry. General Introduction. The Riverside Shakespeare. Ed. G. Blakemore Evans. Boston: Houghton Mifflin Co., 1974. Shakespeare, William. The Tragedy of Hamlet, Prince of Denmark. Massachusetts Institute of Technology. 1995. http://www.chemicool.com/Shakespeare/hamlet/full.html No line nos. Wright, Louis B. and Virginia A. LaMar. â€Å"Hamlet: A Man Who Thinks Before He Acts.† Readings on Hamlet. Ed. Don Nardo. San Diego: Greenhaven Press, 1999. Rpt. from The Tragedy of Hamlet, Prince of Denmark. Ed. Louis B. Wright and Virginia A. LaMar. N. p.: Pocket Books, 1958.

Indian Nationalism :: Asian Asian History

Indian Nationalism Factors Promoting Nationalism Racial arrogance - on the part of the British created resentment by Indians. They were treated as second-class citizens and were given only the poorest jobs. British in positions of power, such as General Mayo (Viceroy of India) openly made statements of racial superiority. Educated Indian professionals - felt they were denied equal opportunities within the "machinery" of British rule (such as the Indian Civil Service). They founded a nationalist movement that initially sought equal status for Indians and eventually sought full Indian independence. Anti-Westernisation - Britain had changed India's traditional institutions with apparently little respect for the existing culture and religion. British modernisation - probably helped spread the nationalist message. They had improved transport and communications. Indian Association 1885 - Began as a powerless "talking shop" but turned into the Indian National Congress, where Indians could voice their complaints against the British. Educated politicians used this parliament to rally support for the movement. Lord Curzon (Viceroy 1898-1905) gave no concessions to the natives. He allowed them no representation and saw them as inferior. Division of Bengal 1906 - was unpopular because it divided the regional cultures. In India, many people had greater affinity to their region than to the whole country. Splitting Bengal led to a swell of nationalist support. Factors Restraining Nationalism India was divided regionally - There was great cultural and religious divide across the regions. There were 200 different languages spoken across India so communication on a large scale was difficult. There were also many religions (including Sikhs, Muslims, and Hindus) who would not co-operate with each other. Indian Congress was divided - Liberal wing led by Gokhale, and extremist wing led by Tilak.

Eco Polo Essay

1) Identify the change in total revenue (the marginal revenue) from the fourth shirt per day. What price reduction was necessary to sell four rather than three shirts? Marginal revenue for the fourth shirt is $41 even though it price is $44. Price reduction is $1 which is from $45 to $44. 2) What is the change in total revenue from lowering the price to sell seven rather than six shirts in each color each day? The change in total revenue from selling seventh shirts rather than sixth shirts is $28.The marginal revenue of the seventh shirt is $28. The seventh shirt brings in $38.31, which is the selling price. 3) Break out the components of the $28 marginal revenue from the seventh unit sale at $38.31- that is, how much revenue is lost per unit sale relative to the price that would â€Å"move† six shirts per color per day? Selling the seventh shirt per day at a price of $38.31 required reducing the price from $40 to $38.31. Total revenue increased from $240 to $268, a $28 increa se. If the company charged $28 for the shirt, the last shirt yielded exactly the same revenue as its cost her. 4) Calculate the total revenue for selling 10-16 shirts per day. Calculate the reduced prices necessary to achieve each of these sales rates. The highlighted part of the table shows the prices and revenue for 10-18 shirts. 5) What number of shirts unit sales most pleases a sales clerk with sales commission-based bonuses? Sales personnel is targeted on receiving the commission from the product they sell ( a given percentage of sales revenue ). So, they would prefer the $24.07 price, where total revenue is $361 selling 15 shirts a day. 6) Would you recommend lowering price to the level required to generate 15 unit sales per day? Why or why not? The company should not lowering the price to generate 15 sales per day. By lowering the rpice, the company only face a loss of $59 ( $361-$420 ).This is absolutely not a profit maximization because MC>MR. 7) What is the operating profit or loss on the fifteenth shirt sold per color per day? What about the twelfth? The tenth? The marginal operating profit for the fifteenth shirt is $-28. For the twelfth shirt, the marginal operating profit is is $-18. For the tenth shirt, the marginal operating profit is $-12. 8) How many shirts do you recommend selling per color per day? What then is your recommended dollar markup and markup percentage? What dollar margin and percentage margin is that? Optimal (profit maximizing) is where MR=MC, which is at 7 shirt at the  selling price of $38.31 per shirt. The optimal dollar markup is $10.31, the optimal percentage markup is 36.83%, and the dollar margin and percentage margin are $10.31 and 26.91% respectively.

The Question of Female Citizenship

The Question of Female Citizenship Catherine Tupper In the early 1800’s a young man by the name of James Martin was denied by the lower court when he claimed that his deceased mother’s property in the United States was confiscated from his family. After being denied for an appeal in the lower court, James appealed his decision to the Supreme Judicial Court. The problem at conflict in this case was whether or not James mother, Anna, was defined as a feme-covert or as a citizen of The United States. This court case was called Martin v. Massachusetts.According to the Source, in eighteenth-century Anglo-America a married women, by law, was known as a feme-covert. A woman considered a feme-covert was completely covered by her husband and had no recognized legal identity. She had no right to buy, sell or own property independently of her husband. In the case of Martin v. Massachusetts, the plaintiff James Martin presented the fact that his late mother left the United States b ecause his father did. In other words, Anna had no choice due to the feme-covert law which states that the man speaks and acts for the wife.The argument made by the ter-tenants was that Anna had the right to stay and claim citizenship due to the fact that all of the land owned by her husband was indeed hers because it was passed down by her father. In the end, the Supreme Judicial Court of Massachusetts ruled that Anna Martin was bound by her marriage vows and had to follow her husband to England. The court reversed the confiscation and the land was returned to the Martin family. Due to the fact that the confiscation of Anna Martin’s property was reversed, the justices stated that women could not act independently of her husband in political or economic matters.

The Chinese Firework Industry

Introduction: Liuyang is a city known as â€Å"the home of fireworks and firecrackers† in Hunan province of China. Fireworks and Firecrackers have become the pillar industry of Liuyang, where 50 percent of total jobs are related to fireworks and one third of the total workforce lives in fireworks. Out of total 6458 fireworks manufacturers, 2702 are in Liuyang and 2144 in the surroundings of Liuyang. 89 % of total chines production of fireworks and firecrackers comes from Liuyang.China produces 60% of the whole global production. Fireworks and firecrackers are part of Chinese traditions and culture. Chinese display firecrackers and fireworks to celebrate new-year, see off the year, weddings, death. They also use fireworks to scare the evil forces. Pyrotechnics is the formal name for fireworks. Trend has shifted from firecrackers to fireworks. In 2009, only 20 % of the total sales were generated from firecrackers. Fireworks related skills have improved also. First fireworks coul d hardly go 20 meters into the sky, but now it can go even 400 meters into the sky. Firework industry is low-tech and highly labor intensive.Only few processes could have been automated and many key processes are still done with hand. Work place safety is high concern because a tinny spark caused by the drag of chair or dropping of a tool can result into an explosion. Employees are shifting to safer jobs. Skilled employees are insufficient in numbers. Number of engineers is also limited. Industry has to face environmental concerns too. By 2009, 75% of the fireworks imports to Canada were from China. Fireworks industry was banned in one third of Chinese cities but by 2009, all cities removed restrictions. By 2009, fireworks exports reached $675 million. In 2009, Liuyang Fireworks Company was listed on Toronto Stock Exchange. Fireworks industry is facing immense competition.Liling in Hunan province is a community fireworks manufacturer, which is causing price competition. Pingxiang an d Wanzai in Jiangxi province are competing with Liuyang in price and quality. Dogguan in Guangdong province, take advantage of its closeness to Hong Kong and sophisticated management and marketing skills. Dogguan has snatched share from Liuyang. DEEP LIST AnalysisDemographics: Out of 400,000 employees, only small portion is skilled workers. Number of engineers is also small. Skilled worker earns RMB 1200 to RMB 1800 every month. Un-skilled worker earns RMB 500 to RMB 700 every month. EconomicBy 2009, fireworks exports had reached $ 675.Due to economic development, income and standard of living of people is rising. Eventually, people desire for pricier and fancier fireworks over cheap and simple fireworks. This is creating profit opportunities for businesses. EcologicalFireworks are hazardous to environment. Due to environmental concerns, once fireworks were banned in one third of the Chinese cities. But these concerns are still in place. Mass media also high lights pollution related concerns. Political and legalRestrictions on foreign direct investment have been eased. Government’s initiative of encouraging private business ventures is a threat to existing companies. Industry once nationalized but latter was privatized. Fireworks industry remained banned in one third of Chinese cities from 1998 to 2009. Economy was reformed toward market economy. Government agency of Fireworks Industry Department adopted offensive strategy which comprised of 3 steps: 1. Opened local offices in cities of 29 provinces2. Regulated prices that Liuyang could quote and sell in export sales 3. Government to government relationship in order to secure contracts for large public firework displays in each province Till 1998, Chinese fireworks were banned in Canada.Informational Fireworks related accidents are reported and emphasized on mass media before and after and traditional spring festival. Some articles condemn firecrackers and fireworks. Social Chinese use fireworks to cele brate new-year, see off year, wedding and deaths. Fireworks and firecrackers are also used to scare evil forces. But trend is changing now. Many people now like to get married in western style, in church or a scenic view in outdoor meadows. They prefer quiet and happy way of getting married over the traditional noisy way. Red balloons have been identified as a substitute to firecrackers and fireworks in some marriages in Beijing. People now prefer laser beams over fireworks on great openings. TechnologyFireworks industry is low-tech and highly labor intensive industry. Although, some processes have been automated but still, many key processes are performed with hand. Key trends shaping up in the environmentBelow mentioned are the key trends shaping up in the environment. Competition The number of players is increasing due to the low initial investment and government initiative to encourage private business ventures. Increasing competition is causing reduction in prices eventually re duced profits. Social ChangesPeople are shifting from the traditional ways of Chinese culture. People now like to get married in western way, in church or scenic place in green meadows. They also prefer now calm and peaceful environment to the traditional noisy ways. On great openings, instead of using fireworks now laser beams are being used. â€Å"Make believe firecrackers† are the electric tube lights that are now substituting the fireworks. Economic Changes:Foreign direct investment is increasing now. Export $ volume is increasing too. Economy has been reformed towards market economy. Environmental and safety concerns: Employees are now concerned about their safety at workplace. They are shifting to safer jobs. Safety regulations by government are also getting strict now. Ecological concerns of fireworks are also increasing. Fireworks are condemned because of the pollution and accidents caused by them. Political and Legal Changes:Political and legal framework has changed as well. In past, industry was owned by government but now it has been privatized. Even government is encouraging new entrants.

Thoracic Outlet Syndrome Essay Example | Topics and Well Written Essays - 1250 words

Thoracic Outlet Syndrome - Essay Example All should be familiar with the presenting signs and symptoms of TOS, and include the syndrome in their differential diagnosis. TOS typically presents with aching-type pain radiating from the scapula down the upper extremity, with associated numbness or tingling. It is common in women between 20 and 50 years of age TOS is usually divided into three groups: vascular TOS, in those with compression of the subclavian vessels; neurogenic TOS, those with compression of the brachial plexus; and disputed neurogenic TOS (Roos, 1984). The diagnosis of TOS can be made by history, clinical examination, provocative tests, ultrasound, vascular studies, radiological evaluation, and electrodiagnostic evaluation. Initially, conservative treatment is offered to most patients. Definitive treatment involves surgical decompression of the related structures (Roos, 1984) TOS subcategories usually are caused by the compression of brachial plexus elements and/or vasculature, which occurs in what is called thoracic outlet (TO), but really is the thoracic "inlet." The compressive sites within this anatomic territory vary and include the interscalene triangle, the most common location, and the costoclavicular and subcoracoid spaces. The TO, more correctly termed thoracic inlet, is a pyramidal space bordered anteriorly by (1) the claviculomanubrial complex, laterally by (2) the first rib and posteriorly by (3) the vertebral column (Roos, 1984). Contained in this space are the apex of the lung and pleura, the subclavian artery and veins and jugular vein, the lymphatics, the anterior and middle scalene muscles, the brachial plexus trunks and the sympathetic trunk. The thoracic inlet region can be subdivided into 3 anatomic spaces, each of which can be the site of compression of the structures therein. The spaces and their associated compression syndromes in clude: the proximal (1) interscalene triangle, associated with the "scalenus anticus syndrome," a TOS without a bony abnormality and due to compression of the brachial plexus and/or vasculature between hypertrophied anterior and middle scalene muscles. There is also, next, the (2) costoclavicular triangle or space, resulting in the costoclavicular syndrome, owing to narrowing of the space between the clavicle and first rib, and the (3) subcoracoid space. The subclavian vessels and brachial plexus traverse these 3 anatomic spaces within the cervico-axillary canal before reaching the arm (Divi etal, 2005). Vascular TOS These can be arterial or venous. Arterial TOS results from subclavian artery compression and insufficiency, which manifests as intermittent arm and/or hand coolness and fatigue. Actual arterial damage can occur and result in an aneurysm, embolus, and/or vessel occlusion with accompanying advanced ischemia, or even gangrene. Venous TOS is another form of vascular TOS presenting as intermittent mild arm swelling and duskiness from subclavian vein compression owing to bony anomalies or fascial bands at the level of the thoracic inlet (Divi etal, 200). These mild findings can progress to constant pain and severe upper extremity edema with skin discoloration. A pulmonary embolus from subclavian vein injury and thrombosis may ultimately occur (Roos, 1984) Investigation for vascular TOS In the radiologic evaluation of a patient with possible TOS, chest x-rays may reveal