Sunday, October 6, 2019

Is human evolution over Essay Example | Topics and Well Written Essays - 1750 words

Is human evolution over - Essay Example The creature referred to as the pre-hominoid primate was of the primate species; the same category of mammals as monkeys, apes and humans. It had a canning semblance with the animals that are today known as monkeys, but was neither a monkey nor an ape. Scientists have over the years endeavoured to provide evidence that these higher order primates are the species that in a gradual process developed into humankind. In retrospect, this theory poses the important question of whether human evolution continues to date or not. This paper seeks to shed light on this matter, through a detailed analysis of various literatures. Keywords: Theory of evolution, human evolution, species, primate. Introduction Evolution refers to the process of a string of natural modifications that result in a species of a population of organisms and the process that causes the species to develop, adjust to their surroundings, and eventually die out of becoming extinct (Smithsonian National Museum of Natural Histor y, n.d.). All species including humans have developed through the process of biological evolution. In species such as humans and other organisms that undergo sexual reproduction, the term species is used in the description and identification of a cluster whose mature members frequently reproduce bringing about fertile offspring. These offspring also have the ability to reproduce (Smithsonian National Museum of Natural History, n.d.). Evolution follows when the genetic material that makes up an organism and is received from parents changes; that is, the chemical molecule known as the DNA. Genes are the portion of the DNA that is responsible for the production of proteins (Smithsonian National Museum of Natural History, n.d.). Information borne in the DNA changes through a process of mutation, and as a result of this mutation, there is influence on particular genes in the body or the conduct of an organism. As a result of this, the survival and reproduction of an organism is influence d by its genetic make-up and its genetically acquired attributes (Smithsonian National Museum of Natural History, n.d.). Human evolution refers to the drawn-out progression of change, which facilitated the development of people from apelike progenitors. Scientific evidence has revealed that the physical and developmental attributes shared by the entire human species originated from apelike predecessors and evolved over a period of time (Smithsonian National Museum of Natural History, n.d.). According to the American Museum of Natural History (AMNH), the first affiliates of the human species began the evolution process in Africa, roughly six or seven million years ago (n.d.). This species was known as the Hominidae. Their behaviour and way of life was similar to that of the primates from which the species of gorillas and chimpanzees evolved. They could often be found on trees but were different from their primate counterparts due to their ability to facilely walk on two feet rather t han on fours, like the other primates (American Museum of Natural History, n.d.). This is a characteristic that researchers on human evolution distinctively associate with the human species. Today’s species of humans to which we belong is known as the Homo sapiens and is an evidence of the vivid evolutionary history that the human species has undergone over a period of more than 150,000 years, since

Saturday, October 5, 2019

Organizational effectivenes Essay Example | Topics and Well Written Essays - 500 words

Organizational effectivenes - Essay Example This is done by considering resources available to the organization, interests of the organization in business activities and the market segment served by the organization. The market segment is important because it dictates the market share available to the firm and consequently influences resource allocation. The process of resource allocation is the first step among a number of them that lead to the realization of organizational effectiveness. How well available resources are allocated among numerous organizational needs and the extent to which consumer needs are met in that process determines the said effectiveness. Employee-management relationship is another measure of organizational effectiveness. Organizations that foster strong employee-employer relationships have been found to be more efficient that those without strong ties between employees and employers (Rampersad, 2003). In the same regard, an organization that pursues corporate social responsibility is more likely to be more efficient in its business that those which do not. This based on the fact restrained and optimal requirements of performance in order to achieve diversity and dynamism over time require that an organization’s operations and performance be efficient enough. Harley-Davidson is a manufacturing firm that consumers highly value. Its competitors stand challenged by this firm due to its diversity that aims to achieve consumer satisfaction. TPS recommends book keeping and issuance as the principle determinants of the success of an organization. Harley-Davidson adopted this recommendation, becoming one of the most efficient motorcycle and RV manufacturers (Teerlink & Ozley, 2000). Book keeping ensures that all fundamental records that pertain to the manufacturer are made at all levels. On the other hand, issuance enhances business transactions and monitors the overall performance for malpractices. Over and above the above practices, the

Friday, October 4, 2019

Logistics 490 - Mod 5 SLP - Logistics Planning and System Design Coursework

Logistics 490 - Mod 5 SLP - Logistics Planning and System Design - Coursework Example n already be combined into one or even abolished due to duties and responsibilities that I sense are already redundant in the function of the logistics group duties. Comprehensive logistics planning will remarkably improved within the organization of my choice by first establishing proper communication and operational frameworks. These can help to ensure effectiveness and efficiency within all of the logistic operations. Removal of redundant procedures will also be a great deal of help towards more comprehensively accomplishing logistics planning. It would be advisable for the organization to utilize modern technology by integrating all the functional units within an organization under the same department. The cross functioning teams will provide cohesiveness within the organization and ensure that somehow will be held accountable for the implementation of organization

Thursday, October 3, 2019

Sampling and Data Collection Plan Essay Example for Free

Sampling and Data Collection Plan Essay Team D has chosen to look into whether or not should Pear Inc. should start putting their resources into either Laptops or tablet electronic devices. Putting resources into a venture that may or not pan out could be detrimental to that same company. As an example; Kodak and their choice not to expand into digital, something they created, and stay the course with their polyurethane film (Mui, 2012).In the end the choice the public made was to go to digital and have the image saved for ever instead of the inevitable fading of pictures and the breakdown of the film making Kodak play catchup. Population, Size, and Target When considering of finding the population we have chosen social media for all sexes, ages, financial, and country demographics. The reasoning behind the choice is Pear’s product utilizes this source of media in particular. In addition social media is heavily used by the same people who frequent these sites. The sampling would reflect on Pear’s target audiences assisting in the choice of which direction to go with Pear’s resources. It determining size team D would like to obtain a min of 10% of the population of random sampling. Due to the time limit restraint of the weeks leading up to week 4 team D would like to see a 300 individual response to the choices of our chosen sampling element. Sample Element Team D had talked about data mining, survey source, and observation. Data mining would need to look at the sales of both the Pear Book and the Pear Pad in a given business cycle of the most current year (Stat Soft, 2014). This is due the fact technology is growing so fast looking at data, even one year ago, may provide incorrect data in which put Pear on a different direction then it should be taken. Also data mining would only answer the direction the company is being taken too by the market and not determining  or understanding the cause of the direction. Data mining is also a form of observation. Pear could send out certain employees to different electronic store, web sites, chat rooms, or to any form of commerce to look at the all sales both Pear’s and its competitors, however still wouldn’t answer the question of where to place Pear’s resources. Pear must determine to logically and have firsthand knowledge of what people are thinking about before they go and purchase. What are their choices and needs to be filled when using their chosen electronic device. Personal lives continue to change. Meaning people might be going to college, High School, into video gaming, or just in need a device as a medium of entertainment. Pear has chosen to perform a targeted survey in which 9 questions would be asked. The survey would ask if they were to look for electronic devices today what they would be looking for. Additional questions would be asked: Age Income Laptop or tablet Gender Usage (business, pleasure, or both) Video gaming How much time on device (laptop or tablet) Prices of either Laptop or tablet Is brand type important Storage capacity Using the survey is putting the trust in the individual to answer the questions truthfully and accurately. However the moment the individual steps into the business or orders their device their mind may be changed at the point of sale. If there is a change this is the degree of variance and would be used in the confidence makeup of the sampling. We hope to have a 95% acucuracy. If we only have 300 answered surveys and we wanted to look at the age of those surveyed we would take the age range and find the mean. As an example let call the mean 26.7, then we would find out the standard deviation of those surveyed and receive 2.5. Then we would look to find the 95% interval of 1.96. I would calculate the formula of 1.96(2.5/sq root of 300) and receive the answer of .28 (rounded to the nearest tenth). Then I would take the mean of 26.7and add or subtract .51, (26.7+/-.51) the results are 26.42,26.98. In conclusion Team D would conduct a survey on an established social media site on the internet. Total the number of responses hoping to have at least 300 or more. The reliable information would need to be trusted because the questions are granular and generic enough to not have personal information. So protection would only be how many persons answered the question and nothing personable. Storage of the data would be password protected. References Mui, C. (2012). How Kodak Failed. Retrieved on October 9, 2014 from http://www.fo rbes.com/sites/chunkamui/2012/01/18/how-kodak-failed/ SHMA (2012). 4 Types of Consumer Buying Behavior. Retrieved on October 9, 2014 from http://managementation.com/4-types-of-consumer-buying-behavior/ Stat Soft (2014). What is Data Mining (Predictive, Analytics, Big Data). Retrieved on October 9, 2014 from http://www.statsoft.com/Textbook/Data-Mining-Techniques

The influence of culture on accounting

The influence of culture on accounting Introduction Many studies have demonstrated that culture diversity had influenced accounting practice within national and international borders. Accounting can therefore be said to have been influenced by its environment, which includes the culture of the country in which it is being operated (Nobes Parker, 2008) Mueller et al. (1994), cited in Alexander.et al, also stipulate that each accounting system is a product of its specific culture and environment, and that different patterns of accounting are associated with a range of cultural factors such as societal values, religion, political systems and historical values. It is however no thought that those countries with same or similar cultural values or background are practicing accounting similarly. The purpose of this paper is to critically examine the extent to which these cultural values influence the practice of accounting and how the understanding of the role of culture in accounting can help us understand international accounting standards. The work of Hofstedes cultural value differences and Grays accounting values will be the major focal point of this paper. The relationship that exists between cultural values, accounting values and financial reporting will be examined as well. Key words: Cultural values; Accounting Values; Financial Reporting DIFFERENCES IN CULTURAL VALUES Culture is a way of life of a group of people, which includes the behaviours, beliefs, values, and symbols that they accept, generally without thinking about them, and that are passed along by communication and imitation from one generation to the next. The position that the ideas, meanings, beliefs and values people learn as members of society determine human nature. To support this definition, Hofstede, one of the greatest researchers of culture differences, defined culture as the collective programming of the mind which distinguishes members of one human group from another,( cited in Nobes parker 2008. p 25) For the purpose of comparability, this paper will base its analysis on Hofstedes work on cultural value difference and grays work on accounting values to see their impact on accounting practice and reporting. (Hofstede, 1984 p. 83, 84) defined and summarized four Cultural dimensions as, individualism and Collectivism, Large versus small power distance, Strong versus weak uncertainty avoidance, masculinity versus femininity. He also stipulates that there exist specific relationship in these cultural dimensions. Individualism versus collectivism is how in a society one group will prefer a much closed family system while the other group prefer belonging to an expanded family system. This cultural dimension looks at how society handles interdependence among individuals. The second cultural dimension, large versus small power distance seeks to divide a society between those few powerful groups of people who prefer power to be distributed unequally through institutions and organizations and those who feel that power should be distributed equally. This dimension addressed how a society handles inequalities amongst a people when they occur. The third cultural dimension by Hofstede, is the strong versus weak uncertainty avoidance which is, the extent to which members of a society feel uncomfortable with uncertainty and ambiguity .This feelings leads them to believing in promising certainty and to maintain institutions protecting conformity. He explained that a society with strong uncertainty avoidance maintained rigid codes of belief and behaviour and are intolerant of deviant people and ideas. The weak uncertainty maintain a more relaxed atmosphere in which practice counts more than principles and deviance is more tolerated. Masculinity and femininity, which is the last but not the least of the four cultural dimensions, describes masculinity as the preference, in a Society for achievements, heroism, assertiveness, and material success. Femininity on the other hand was said to represent a society where preference for relationships, modesty, caring for the weak and the quality of life is high. ACCOUNTING VALUES AND CULTURAL VALUES It is based on these Hofstedes classification of cultural dimensional differences that Gray (1988) also proposed a connection between those cultural dimensions and accounting values by specifically identifying four accounting values which includes; professionalism(implies self-regulation by the accounting profession itself) versus statutory (implies control by the government), uniformity (adherence to consistency and detailed regulations) versus flexibility (implies able to amend or adjust to suite a situation), conservatism (implies the tendency to under state profit and assets) versus optimism and secrecy (implies a preference for confidentiality) versus transparency ( implies disclosure of true state of affairs). The first two relates to authority and enforcement of accounting practice at a country level while the second two relates to the measurement and disclosure of accounting information at a country level as (cited in Nobes and Parker, 2008). Grays accounting values and Hofstedes cultural difference can be group into two categories. This paper will like to refer to these two groups as the collectivism category and the individualism category. The individualism category is made up of Professionalism, flexibility, transparency, optimism, individualism, small power distance, weak uncertainty avoidance and femininity. This category has the characteristic of self-reliance or self-interest and therefore in a society where individualism, small power distance, weak uncertainty and femininity dominate, accounting practice and financial reporting is likely to be professional, flexible, transparent and optimistic. Secondly the individuals quest for information to make decision on investments to satisfy his/her personal needs will prefer detailed report of a financial statement. This paper will like to associate this category to that of a capitalist society where the accounting regulations are not part of the common law but rather are in the hands of professional organisations of the private sector as stipulated in Alexander et al. (2009 p. 28). For instance in the UK, accounting laws and regulations are control by professional bodies such as the ACCA, CA, CIMA, and IASB. It can again be said that countries that practice the common law are also likely to practice accounting the same way. They are considered to be capitalism countries since they raises funds from the capital. They include, United Kingdom, Ireland Canada, Australia and the United States of America The second category of Hofstede cultural value difference and that of grays accounting values The collectivism category is made up of collectivism, large power distance, strong uncertainty avoidance masculinity and grays accounting values of statutory control, uniformity, conservatism and secrecy. This category has the characteristics of being control from a common source or being centrally planned. Countries or societies found to be dominant with these cultural and accounting values are more likely to practice accounting in the same way. The practice of accounting in this society or country is control by statutory institutions with detailed rules and regulations. The practice of accounting and reporting in these societies or countries will be geared towards the dictates of those in powers or in control. No detailed accounting is required and secrecy and conservatism dominates in the financial reporting (Kosmala-Maclullich, 2003). Here again this paper will associate this category of a society or a country to that of a socialist country where accounting laws and regulations are enshrine in the coded laws of the country. Governments in these countries use financial reports for their own purpose. The Democratic Republic of Germany adopted the Soviet Unions socialist ideologies after the Second World War. This adaptation included a methodological guidance in designing accounting information systems (Berry, 1982: 1890). Bailey (1990) also stipulates that the Marxism Theoreticians view the western-style accounting as an instrument for the exploitation of workers by the capitalists, accounting and financial reporting was therefore geared towards the dictates of those in authority. Young and David (1999) argued that Accounting activities at the enterprise level were focused exclusively on the preparation of reports required by the planning bureaucracy, and during this period, accounting was only seen as a primary source of information for the provision of financial statistics for the use in the preparation of budget; it was therefore a list of quantities instead of values. Accounting was more or less reduced to a clerical job; there was no professionalism in the practice. Judgemen t of reports (true and fair) was not entertained; standardisation was non-existence and so was the concept of profit, in short accounting standards and procedures were not in existence. Accounting in China Another country worth looking at is china which has a long history of cultural value which is characterise with collectivism, high in power distance, strong uncertainty avoidance and femininity. The Chinese will not mind sacrificing himself for the good collectivism or country (Yao F. 2007). The practice of accounting and reporting is control by the state under the auspices of the ministry of finance and the aim of this control is to gear the practice towards the general benefit of the planned economy. The user of accounting information is mainly the government, because most enterprises in china are owed by the state. The few individual who try to do some investments do not know much about accounting and finance. (Yao F. 2007). Although the state had accounting standards for Business Enterprises, they were just mere basic rules which were issued in conjunction with basic standards, as argued by Lin et al. (2001). There where however restrictions on some important accounting principles such as making provision for bad debts and obsolete inventories, recognition of impairments of assets, disclosure of financial information and many more. Secrecy and conservatism was dominant in financial reporting. Professionalism, transparency and flexibility were non-existence. Accountin g profession was reduced to a very low status. The dynamics of cultural values brought about a change in financial reporting by these countries with strong cultural values. As a result of the world becoming a small village and the growing of Multinational companies across the world, there is the need for comparability of financial Reports since its purpose is to help investors make informed and sound decisions. Based on the fact that the world is becoming a small place and countries need each other for their survival, most of the socialists countries like the East Germany, Portugal, Poland, Italy, and France have all adopted the capitalism system of financial reporting. The Chinese government, also have realise the need for adopting the international financial reporting standard (IFRS) which is being champion by the International Accounting Standard Board (IASB), but yet it only talked about the convergence of the accounting standard and not a totally acceptance. (Yao F. 2001) Conclusion It is quite obvious that cultural values have influenced the practice and reporting of accounting and countries with similar cultural values practicing accounting similarly. With the world becoming a global village and the fast cultural changes across the world, the need for harmonization and convergence of accounting standards was given a serious consideration by centrally planned countries, but a country like China, although have made efforts to embrace international financial reporting system, is still holding on to some of its cultural accounting practices. This is an indication that so far as cultural values remain different, accounting practice will be affected and the only way out is the harmonization and convergence of accounting standards.

Wednesday, October 2, 2019

Underdeveloped Countries and the War on Drugs Essay -- Drugs Third Wor

Underdeveloped Countries and the War on Drugs With the presidential election peering around the corner, it is time to bring back an age-old topic which has been troubling United States citizens for decades, the War on Drugs. Politicians have long quarreled over what sort of action should be taken to combat the world’s drug problems, and it is time that this issue surfaces again. Despite increased efforts from every government faction imaginable, the drug problem subsists, if not worsens. The market for cops and criminals in the drug war fields has not made any noticeable progress within the last 20 years (Kapczynski). Perhaps with the turn of the tide and hopefully a change of administration, the United States can develop a method that will enable them to make progress in this war, if it is not too late. Whoever assumes the presidential office for this next term will have to directly confront the sterility of the United States’ anti-drug programs. The United States needs to stop the War on Drugs and devote the annual twenty billion dollars to the countries that are being plagued with the drug problems so that they can work towards economic stability, which will potentially solve the drug traffic problems. To argue this, first it must be understood that the War on Drugs has failed and that the even the legalization of drugs is not going to help enough. Then it must be presented that the United States’ current efforts in Third-World countries are doing more harm than good and that we can fix this problem first by aiding the Third-World countries and not by destroying their economic structure. This issue is of greater importance now than ever before because we are losing the War. Despite the decrease in hectares from... ...ore reason that we should not continue this futile effort to stop the drug trafficking. We are doing more harm than good; I say it’s time to do more good. Works Cited Abramsky, Sasha. â€Å"The Drug War Goes Up In Smoke.† Nation Vol. 277: 25-29. â€Å"Drug Policy Project Director Calls War on Drugs a Failure.† Finance Customwire, 8 April 2004. Isacson, Adam. â€Å"Optimism, Pessimism, and Terrorism: The United States and Colombia in 2003.† Brown Journal of World Affairs Vol. 10: 245-256. Kapczynski, Amy. â€Å"Waging War With Drugs.† Index on Censorship Jan 2004: 76-81. â€Å"Reviving the War on Drugs.† New Straits Times 25 Jan. 2004. Whitford, Andrew B., Yates, Jeff. â€Å"Policy Signals and Executive Governance: Presidential Rhetoric in the War on Drugs.† Journal of Politics Nov 2003: 995-1013. Wolfe, Daniel. â€Å"Condemned to Death.† Nation 26 April 2004: 14-21.

Tuesday, October 1, 2019

Anti-Trust Legislation & Microsoft: Do The Ends Justify The Means? Essa

Anti-Trust Legislation & Microsoft: Do The Ends Justify The Means? Anyone who uses a computer today has likely heard of Microsoft, the maker of Microsoft Windows. Over the past few years, as Microsoft’s software has dominated the market, Microsoft has been involved in a number of anti-trust lawsuits, claiming that Microsoft has engaged in unfair business practices which are monopolistic and anti-competitive. By the end of these proceedings, Microsoft was found to be in violation of federal anti-trust laws. The real question now becomes whether or not these anti-trust laws have served their purposes. They exist in foreign countries very much the same as they do here. After reviewing legal analyses here in the United States, I will conclude that Microsoft may indeed be in violation of anti-trust legislation, but the application of these laws, which Microsoft has allegedly violated, does not follow the intention of these laws back when they were initially written. Anti-trust laws, while pure in motive, have the fundamental flaw of preventing the formation of intelligent mergers and monopolies, when what they should be doing is preventing these monopolies from taking advantage of consumers. In the United States, anti-trust legislation began with the Sherman Act, passed by Congress in 1890. â€Å"The Sherman Act prohibited contracts and conspiracies in restraint of trade as well as monopolization of or attempts to monopolize trade.† The Sherman Act was followed by the Clayton Act and the FTC Act, the latter of which established the Federal Trade Commission as a body who was authorized to prevent corporations from engaging in unfair business practices. By 1950, Congress had enacted two more laws, the Robinson-Patman Act, which mod... ...le to develop the software that will give people what they want. As a result, the software that we want will be produced by some small business, who really don’t have the experience necessary with the operating system, or even if they do, their product will be over priced and will draw little demand anyway. Bibliography: Debra A. Valentine, "The Goals Of Competition Law", prepared remarks, Pacific Economic Cooperation Council Conference on Trade and Competition Policy, May 13-14 1997, 8. Office of Fair Trading, Competition Act 1998 - what is the law?, Office of Fair Trading, 6/8/2004, Joe Wilcox, "Judge Rules Microsoft Violated Antitrust Laws", CNET News.com, April 3, 2000, 4. "Yet Another Anti-trust Suit Against Microsoft," Reuters 22 Oct 1998,