Social Darwinism and the Holocaust Essays

Social Darwinism and the Holocaust Essays Social Darwinism and the Holocaust Essay Social Darwinism and the Holocaust Essay Social Darwinism is an ideology found commonly within the late nineteenth century. It was inspired from Darwinism and is the result of natural selection. Social Darwinism is a theory rooted in the ability to apply the laws of nature to a society and its people and is often associated with the popular notion of â€Å"survival of the fittest. † However, it is often used to justify social and political policies that discriminate against a certain type of people. What role did Social Darwinism play in the unfolding of the Holocaust? Social Darwinism played a role in the Holocaust through the Theory of Natural Selection and the lead versus follow principle; both allowed Hitler to believe the Aryans as the â€Å"Master† race and the need to exterminate all other peoples, in particular the Jews. It is important to examine and distinguish the differences between Darwinism and Social Darwinism when applying the Theory of Natural Selection to Hitler and the Nazi ideology. Secondly, the concept of human behaviour plays a key role in the unfolding of the holocaust through the Lead versus Follow principle. Darwinism, the philosophy of Charles Darwin, is a biological philosophy that proposes that there is a process of natural selection that seeks to advance superior species. This Theory of Natural Selection acts to slowly accumulate small advancements in genetic mutations. The members of the species that fail to accumulate these small advancements would eventually be subject to extinction and thus leaving the superior members to prosper. Social Darwinism follows the same premises. Social Darwinism’s Theory of Natural Selection states that one group of people are better than all others and thereby the lesser of the peoples are left to die out on their own or there is justification in their execution. The goal is to continuously advance the best members of society to form the best societies possible. Social Darwinism’s Theory of Natural Selection continues to develop the idea that some peoples had advanced more than others and thereby the continuous extinction of more primitive members of society is a natural process and is justifiable to help along this process by forced extinction. Social Darwinists seek to promote the idea of the best societies possible; the most intelligent people, the most beautiful, the healthiest. It was Social Darwinism that had an influential role in the Holocaust through specifically the Theory of Natural Selection. The Theory of Natural Selection as expressed by Social Darwinists is a theory that attempts to protect a selective group of people above all others. To protect these selected people certain restrictions applied. The people deemed to be below the superiors are limited in who they partner with, there is a restriction placed on people so they cannot dirty the gene pool and mix amongst the superior peoples. The superior peoples are given special status and are isolated from anyone who might contaminate the group. [1] Those superior members of society came to be the Aryans. For Hitler this race of people was deemed to be pure and in some way better than all others. Aryans were characterized by blonde hair and blue eyes as opposed to the Jews who had dark hair and darker coloured eyes. According to Hitler and Himmler, a top SS leader, there were many conflicts that Hitler must face; the entire Jewish population, Marxism, freemasonry, and churches. The Jews were thought to be the driving force and â€Å"the origin of all the negatives†[2] that would cause dilemmas for Hitler. It wasn’t a question for Hitler and Himmler if the Jews would hold out; it was a question of merely how long they would last. [3] For Hitler the annihilation of the Jewish population would solve many of his problems and he thought his ruthlessness in their utter destruction would be highly appreciated amongst his peers. Hitler thought that by eliminating the Jews specifically he would be ridding Europe of the bad seeds that were holding back the master Aryan race. According to Hitler ridding Europe of all those who failed to conform to the Aryan standards would be doing the world a favour. By eradicating themselves of the Jews then the Aryans could form a better, more pure and more complete society that would be responsible for future advancements in the European world. [4] To further make the distinction between the superior Aryan people and the unimportant Jewish people new measures began to take place. Jew could no longer practice certain careers; they could no longer keep a business, they were required to clearly identify themselves as Jews, their passports were stamped with a â€Å"J†, and they had to alter their names adding ‘Israel’ to the male name and ‘Sara’ to the female name. [5] Slowly Hitler attempted to execute all the European peoples except the Aryan race. This process can be described as a forced process of selection wherein Hitler chose who would further society and who was not fit to live. A form of The Theory of Natural Selection is at play here yet instead of the selection being a natural process the decisions were made primarily by Hitler who believed the Jewish population was the root of his negative problems. It wasn’t only the Jewish population that seemed to pose a problem for Hitler. Hitler wanted to amass all peoples against the Jews so their extermination wasn’t based solely on his own justification. Hitler wanted to turn people against all those who weren’t part of the Aryan Master Race to a point where they would blindly follow his principles without questioning them. The Lead versus Follow principle is a principle that explains why, through a group mindset, people are more likely to follow a leader because of pressure rather than actual like thinking. This principle is characterized by group think and a single person’s inability to rationally draw conclusions that differ from those expressed by the represented leader. In terms of the Holocaust, Hitler is the leader and the German people are his followers. When characterizing the German people as a group it is easier to see the Germans as a whole system rather than the individuals within it. By doing this Hitler can control a larger portion of the population at once without worrying about individual rebellion because the pressures from peers would crush any objections. [6] This is beneficial to Hitler’s plan to exterminate the Jews because with the coerced support of the German people he was free to act as he wished without fear. Social Darwinism plays a role here through the idea that if there was no public rebellion then they too believed that the Jews needed to be executed to preserve the sanctity of their superior race. Whether or not this was actually the mindset of the German people was not important, what was important was that Hitler was able to alter the culture of the people. Culture is a group phenomenon which has the ability to remain unchanged for generations yet when faced with a single change has the power to adapt into a completely new and complex system. It makes individuals dependent on the society until it stabilizes. [7] Hitler realized this and through his dictatorship he altered the mindset of the German people to a point where they themselves began to believe in their own superiority. The idea of superiority over another is a premise of Social Darwinism, a premise that the people Hitler deemed Aryan began to believe. In conclusion, Social Darwinism played a role in the Holocaust through the Theory of Natural Selection and the Lead versus Follow principle. Both recognized Hitler’s choices behind the eradication of mainly the Jewish population. Social Darwinism is a concept that can be used to examine the ideas behind Hitler’s dictatorship over the German population and his need to glorify the Aryan race and exterminate the Jewish one. Alexander, Richard D.. Darwinism and human affairs. Seattle: University of Washington Press, 1979. Alland, Alexander. Evolution and human behavior. Garden City, N. Y. : Natural History Press, 1967. Bergman, Jerry. Darwinism and the Nazi Race Holocaust The True Origin Archive. trueorigin. org/holocaust. asp (accessed November 9, 2010). Fritzsche, Peter. Life and death in the Third Reich. Cambridge, Mass. : Belknap Press of Harvard University Press, 2008. Kershaw, Ian. Hitler, 1936-45: nemesis. New York: W. W. Norton, 2000. 1] Jerry Bergman, Darwinism and the Nazi Race Holocaust, 1999, trueorigin. org/holocaust. asp [2] Ian Kershaw, Hitler 1936-45: Nemesis, New York: New York, 2000, 130 [3] Ian Kershaw, Hitler 1936-45: Nemesis, New York: New York, 2000, 130 [4] Ian Kershaw, Hitler 1936-45: Nemesis, New York: New York, 2000, 135 [5] Peter Fritzsche, Life and Death in the Third Reich, Massachusetts, Harvard University Press, 2008, 81 [6] Alexander Alland, Evolution and Human Behavior , New York; The Natural History Press, 1967, 169 [7] Richard D. Alexander, Darwinism and Human Affairs, University of Washington Press, 1979, 67

Italian Indefinite Articles - Articoli Indeterminativi

Italian Indefinite Articles - Articoli Indeterminativi The Italian indefinite article (larticolo indeterminativo) corresponds to English  a/an  and is used with singular nouns. It also corresponds to the number  one. INDEFINITE ARTICLES MASCHILE FEMMINILE uno zio (uncle) una zia (aunt) un cugino (cousin, m.) una cugina (cousin, f.) un amico (friend, m.) unamica (friend, f.) Uno  is used for masculine words beginning with  z  or  s  Ã‚  consonant;  un  is used for all other masculine words.  Una  is used for feminine words beginning with a consonant;  un’  is used for feminine words beginning with a vowel. un treno e una biciclettaun aeroplano e un’automobileuno stadio e una stazione How to Use Italian Indefinite Articles​ In Italian, an article is the variable part of  discourse  that appears before the  noun  to specify the gender and number of the noun. An  adjective  can be placed between the article and noun: Il  viaggio  in Turchia à ¨Ã‚  una  buona  idea per  le  prossime  vacanze.The trip to Turkey is a good idea for your next vacation. È  stato  un  viaggio  molto  interessante.It was a very interesting trip. I  ragazzi si alzino in piedi,  le  ragazze restino sedute.The boys stand up, the girls remain seated. Lo  sport à ¨Ã‚  unattivit salutare per  gli  adolescenti.Sport is a healthy pursuit for teenagers. NOTE: The article gives value to the noun and any other part of speech it precedes: Il  mangiar  troppo  non  giova  alla  salute.Overeating is not conducive to ones health. Lo strano  della storia à ¨ che nessuno udà ¬ lo sparo.The odd part of the story is that no one heard the shot. Bene,  il pià ¹Ã‚  Ãƒ ¨Ã‚  fatto!Well, the job is done! In Italian, an article can either be a  definite article  (articolo determinativo), an indefinite article (articolo indeterminativo), or a  partitive article  (articolo partitivo). Indefinite ArticleIn Italian, the indefinite article is placed before the noun to indicate a generic, uncountable noun. It is also used before the names of professions as well as with common names or surnames to indicate a work of art. In English, indefinite articles correspond to the terms a and an. It has the following forms: MASCULINE (singular):  un,  unoFEMININE (singular):  una,  un un  is  used before a masculine noun that starts with a vowel or consonant: un  amicoa friend un  giornoone day un  tavoloa table NOTE:  un  is  never followed by an apostrophe. uno  pressed a word that starts with:  »Ã‚  s  impura  (s   consonant) uno  scontrinoa receipt uno  specchioa mirror uno  svagoa diversion  »Ã‚  y  semiconsonantica  (semivowel y) uno  yogurta yogurt uno  yachta yacht  »Ã‚  gn,  ps,  x, and  z uno  gnomoa gnome uno  psicologoa psychologist uno  xenofoboa xenophobic uno  zainoa backpack una  is used before a feminine word that begins with a consonant: una  madrea mother una  ziaan aunt un  is used before a feminine word that begins with a vowel: unautomobilea car unamicaa friend NOTE: The indefinite article has no plural form; however it can be implied:  »Ã‚  by omitting the article: Leggo  giornali.I am reading newspapers. Mangio pere e mele.I am eating pears and apples.  »Ã‚  with the partitive article, with the suggestion of  qualche,  alcuni, or  un  po di: Prendo caffà ¨ e  dei  biscotti.Im having coffee and biscuits. Vorrei  comprare  dei  libri.I would like to buy books.

Find a Local Newspaper Article that is Related to HR Management Research Paper

Find a Local Newspaper Article that is Related to HR Management - Research Paper Example Although having tattoos is not considered essentially inappropriate in workplaces, the general environment is that tattoos are undesirable. From an annual survey conducted in 2012, it was learnt that sixty-one percent of HR managers believe that tattoos can restrict job opportunities for an aspiring applicant. In 2011, it was fifty seven percent. Most employees think that strict dress codes in corporate offices are unfair pressure on them as they restrict them from enjoying the current fashion trends. This grievance is reflected in Ms. Thomas’s statement â€Å"there are parts of my body I wish I could get tattooed, but because I work in a corporate setting I have to keep them on a wish list† (Kaufman, n.p.). Moreover, employees also dress according to their religious and cultural ethics. The principle objective of HR management is to ensure that the company’s employees exhibit a professional and business minded image while at the same time the clothing be casual. The HR managers usually do not impose any strict and explicit instructions on dress codes, however the employees remain concerned whether their unusual attires like tattoos and body piercing will affect their chances of job promotion. In this article another corporate level employee Amy L. Hayden, who has tattoos in visible parts of her body, has spoken about her experiences during job interviews. In those days she applied for two to five jobs every day and sometimes had successfully passed many first and second level interviews, but at the end she was never called for the jobs. However, there are also instances where the HR managers seem to be more contrived than the company. These managers do not approve unconventional dressing styles of employees,... This essay approves that HR managers mostly impose dressing codes on employees to maintain a formal business like ambiance in the workplace. Although such codes have no legal basis, the employees nonetheless remain apprehensive regarding their promotional opportunities if they do not follow the unspoken rules. The final outcome is that employees have to wear full body covering clothes even in hot weather. However, HR managers strive towards setting standard dress code that will maintain both formal appearance and sustain the comfort level of employees. This report makes a conclusion that the issue regarding employees’ dressing habits is a sensitive one since it may hurt the religious and cultural beliefs of many people. Therefore, the HR managers need to tread the territory carefully by maintaining a balance between professionalism and comfort of employees. The real issue here is that HR managers should show trust on the employees than instructing them to follow certain rules regarding dressing. Certain things like tattoos and body piercing are more personal choice of employees and should not be disapproved unless they are blatant disregard of company rules. This paper stresses on our appearance. When we are bussines ones we have to wear special uniform. When a persone has a tattoo on the body he have to hide it under the wear. Because if you have not very good look your colleagues and clients wil taken lightly.

To Whom It May Concern Essay Example | Topics and Well Written Essays - 1750 words

To Whom It May Concern - Essay Example In a hurry to hide something Quick, Lucy! Don't "fill" your blouse with missing cherries from the confection assembly line! Stuff it, girl! Although "farce" theatre has its origins in France, many would argue that it has been perfected by the English. Few would disagree that whilst naming influential forces within the world of farce theatre, it would be appropriate to include many works produced by British entertainers, especially the members of Monty Python. Today, however, it is entirely possible that the bulk of our comedic diet, as Americans, is made up of farce, usually in the form of sitcoms, but also prevalent upon the stage. We seem to have a taste for the outrageous, hysterical episodes of characters caught in ridiculous circumstances. A prime example of farce upon the stage can be seen in Michael Frayn's play, "Noises Off." "Noises Off," is a play whose basic plot entails the misadventures of a struggling, low-budget theatre troupe attempting to pull together and make their performance of "Nothing On," a success. In the first act, we see the various cast members acting out what happens when a wealthy couple trying to avoid the taxman return home from overseas, but without letting anyone-especially the IRS-know. Meanwhile, their home, which is up for let, is being-shall we say explored-by others who don't suspect anyone of being home. This comedy of errors, so cleverly done and well-thought out, makes us forget for a moment that we are watching a play within a play. However, we are soon reminded that the actors on stage are playing actors. It is during this opening act that we see the various relationships between the cast members, who are smitten with whom, and exactly where all those plates of sardines go.In the next act, we see another performance of "Nothing On," only this time with completely diffe rent chemistry between the cast members. What began, in act one, as a rather jumbled, stressed, but good-natured set of people, several of whom were involved romantically, has devolved into a group with growing suspicion and hurt feelings due to a series of misunderstandings.By act three, the confusion has led to outright hostility between the majority of the cast, and we are left where we began: with a plateful of sardines. Within the next few pages, please take a look at set design for "Noises Off." Act I: We need to start with the characters. Since this "play within a play" happens solely within the theatre during rehearsal and show time, the characters will always be dressed like their characters. Dotty Otley: A woman in her early forties, dressed like a housekeeper, with a mid-calf length dress in a drab color, a full-length apron, sensible shoes. Her hair must be pulled back. Flavia Brent: A woman in her late thirties, dressed like a yuppie. Tasteful neutral clothes, jewelry. Roger Tramplemain: A man in his late thirties, dressed in a smart suit. Burglar: A man in his early sixties, gray hair, wearing a black turtleneck, black leggings, black shoes and black gloves, along with a black ski mask, pulled away from his face. Vicki: A pretty, dark-haired woman in her early twenties, wearing a suit appropriate for working in an office. Philip Brent: A man in his la

Using a Cell Phone While Driving Essay Example for Free

Using a Cell Phone While Driving Essay Have you ever used a cell phone while driving? Is it dangerous or not? Using a cell phone while driving is common, but widely considered dangerous. We can’t imagine our life without using a cell phone. It is a part of our daily activities. We use a cell phone to make calls, E-mails, text massages, surf the Internet, to listen music’s and many other daily activities. Many of these activities take place while a person is driving. So, it is not only becoming a part of our daily activities, but also putting our life at risk. In my point of view, using a cell phone while driving increases the risk of accident. Using a cell phone while driving distracts our mind. Distraction is an important risk factor of traffic injuries. Suppose, you are holding your phone on your ear, listening to the conversation, and managing your car all at once. Youre not paying attention; you could miss a turn or not see something coming out into the road. This can be incredibly dangerous. Using a cell phone while driving distracts your mind obviously. It can cause your eyes off the road, hands off the steering wheel and mind off the sudden situation that can lead a dangerous accident and consequent may be sport death. Moreover, if you are speaking on cell phone being on the road you can not notice all traffic signals, may reach too close to other vehicle and find it very hard to keep a regular speed. That’s why you must remove your cell phone from steering wheel and have to keep your eyes on the road. So, calling, talking or reading a message on cell phone while driving distract your mind that can lead an accident. Using a cell phone while driving decrease performance level of the driver, no matter how excellent you are at driving. Driving is a skill that requires full attention of mind to safely control the vehicle. A cell phone conversation reduces that skills and you may forget lane keeping and changing, traffic rules, signals and cannot control the speed of your vehicle. One of my friend said that, he was almost killed on his motorcycle while trying to avoid being hit by reckless driver who was engaged on cell phone. So, talking on a cellphone while driving reduces the  competency level of control the vehicle as well as increases the probability of accident. Moreover, if you texting message while driving, you require a lot of focus on writing because you are constructing sentences. Often while texting, your eyes will leave the road. This is very dangerous, as a result you can hit a pedestrian, another vehicle and other hazard in the road. Engaging on a cell phone while driving is very risky task. A cell phone can distract your mind and reduce your driving skills. It will grab your attention and can easily lead to an accident. There is no doubt, using a cell phone while driving put your life at risk as well as other.

e-books Essay -- Library Science, Myilibrary, Netlibrary

The library and information centres have undertaken collection management of printed books and now challenges in developing collection of electronic resources (e-resources) are waiting. Electronic books (e-books) consist of printed books being digitized or born digitally, the starting rise of new electronic formats. The increase number of e-books especially in UK also brings challenges to the publishers and aggregators, the importance in managing and promoting â€Å"e-books as the new electronic medium† (Armstrong and Lonsdale 2005). This essay will look at issues being addressed surrounding the management and promoting the e-books. One of the issues to be addressed in managing e-books is the selection and acquisition e-books. Librarians especially the academic librarians need to concern on selecting and acquisition new e-books, e-textbooks and titles associated to the students’ fields and demands. The librarians should train in considering the demands of e-books for distance learning, placements students and selecting printed books as back up to e-books’ (Armstrong and Lonsdale 2009). Acquiring the e-books from publishers and aggregators become issues in managing the e-books. The pricing and business model through subscription provides easy methods and ‘aggregators would be more attractive option than through publishers’ (Armstrong, Edwards and Lonsdale 2002). For the writer, e-book aggregators such as NetLibrary and Credo Reference give more advance access and tools for library, user of groups, relevance information and formats of e-book availability in pdf or web. However, subscript ions of e-books can be difficult. Libraries want to have ‘fewer complexes models and fair pricing structures’ (Ball 2009) and Edwards (2001) summari... ...ons. It is recommended stakeholders and JISC e-BOOK Working Group (Armstrong and Lonsdale 2005) are working together for effectively promoting strategies for e-books to all libraries. The e-book collections are no longer close entities but open widely to users. The libraries especially the academic libraries should concern on selecting e-books references for students and researchers. Issues concerned including the consideration giving effective ways on access and promotion need to be accounted. However, ‘Usage and licensing conditions vary widely and are not always library-friendly’ (Ball 2009). Licensing and bibliographical access still the crucial challenges for collection managements especially in relates to cost and legal legislate deposits. All the issues discussed above come up with literatures and approaches to issues of managing e-book collections.

Borland Software Corporation Case Study Essay

A)Intangible assets are operational assets that lack physical substance. However, the future economic benefits that are derived from intangible assets are usually less certain than tangible operational assets. Due to this uncertainty, the valuation of these assets rely upon multiple estimations, therefore the reliability of the information may not be as accurate. Additionally, the relevance of the data in the decision making process comes into question since the future benefits are unknown. Copyrights, franchises, goodwill, patents, and trademarks are just a few examples of intangible assets. Under Generally Accepted Accounting Principles (GAAP), intangible assets including patents, trademarks, copyrights, franchise agreements, customer lists, license agreements, order backlogs, employment contracts, and noncompetition agreements should appear on a company’s balance sheet. GAAP requires intangible asset recognition (apart from goodwill) on the balance sheet if the said asset arises from contractual or other legal rights or is capable of being separated from the acquired entity. B)The value of goodwill in a company’s balance sheet captures the unique value of a company as a whole over and above its identifiable tangible and intangible assets. Goodwill can only be recognized as an asset on the balance sheet when a company engages in the acquisition of a whole of portion of another company. The value of goodwill is a residual value that is calculated by subtracting the fair value of the acquired company’s net assets from the fair value of the consideration exchanged (or purchase price). Additionally, if the goodwill is developed internally (as opposed to purchasing another company), the costs incurred is expensed not capitalized. Process C)i)December 31, 2006253356= 57.1% 443899 December 31, 2007226688= 41.7% 544017 ii)26.5 million of impairment was recorded against our CodeGear reporting segment iii)CodeGear,26509= 39.4% 67340 iv)In the text is says that they consider various data points when determining these values such as discounted cash flows and market comparable transactions. This should be done at least annually v)Loss on Impairment of Goodwill26,509 Goodwill26,509 vi)On the statement of cash flows it shows that the impairment of goodwill was under the operating activities. Its shows that it is giving the company a loss of 26,506 in 2007 vii)If there is a loss on impairment by goodwill and this has an effect on the cash flow statement I think that it should known to everyone in a footnote. It would be understandable if this amount is minute and not shown but if it large and ongoing it is something that needs to be known and dealt with. D)i)December 31, 2007(31658/544017) = 5.82% December 31, 2006(40521/443899) = 9.13% ii)The gross amount if recorded intangible assets at December 31, 2007 was $68,205 iii)Primary cause of the decrease in the value of intangible assets, net on Borland’s balance sheet from 2006 to 2007 was amortization. All intangible assets are amortizable and that’s why total accumulated amortization for 2007 was higher than 2006. iv) Amortization Expense$ 8,863,000 Accumulated Amortization$8,863,000 E)Software development cost was not capitalized in 2007 balance sheet. It was feasible because they were not selling any third party software and as soon as software was considered for technological feasible they put it up for sale. Analysis F)Borland accounts for these expenditures by expensing the production costs of the advertising the first time the advertising takes place. The costs from funding certain activities of the reseller channel are treated as advertising expenses. i) 2007 2006 2005 Total advertising expense including funded advertising $2.3 million $2.8 million $4.4 million Total advertising expense / Total revenues Total advertising expense / Selling, general, and administrative expense ii)This table shows that advertising spending has decreased each year. When taken in proportion to total revenues and general expenses, the percentage that composes advertising expense decreases each year. Since advertising costs are expensed the first time the advertising takes place, this may not represent an actual decrease in advertising, just a decrease in new advertising campaigns. iii)Looking at the assets of the company may help to show fluctuations in the current value at least in terms of book value. Even more so, the company’s stock price will help to see where investors see the current value of the company and its brands. G)i)For the purchase of Segue Software, Inc, the purchase price was allocated to the acquired assets and liabilities based on their estimated fair values on the date of acquisition with the remaining classified as goodwill. The developed technology, customer relationships, agreements, and trademarks are all amortized over their respective periods. These amortizable intangible assets were calculated using the income approach by estimated the expected cash flows from once the projects become viable and discounting them to the present value. ii)131,663/141,456 = 86.93% iii)In process research and development is research and development acquired from Segue Software, Inc that had not reached technological feasibility and had no alternative use. This amount was charged to operating expense upon completion of acquisition. The value was computed using the income approach by estimated the expected cash flows from the projects once commercially viable and discounting the cash flows to their present value. v)On the cash flows statement, an outflow of $115,939 million is reported for the acquisition. This amount is different because the statement of cash flows only reports the amount of cash that actually changes hands. H)i)Based strictly upon the figures on Borland’s financial statements, it seems as though the company has had a record of poor financial performance from the years 2005 to 2007. The company’s net income reported an increasing loss in all three years ($29,832 in 2005, $51,953 in 2006 and $61,673 in 2007). Also, according to the Borland’s balance sheet more than half of the company’s assets are either goodwill or intangibles. Since these intangible assets have a more uncertain economic benefit than other tangible assets, the financial condition is not as strong as it initially seems on the balance sheet. However, a closer inspection of the financial statements gives an explanation that doesn’t reflect Borland’s financial condition as poorly. Much of the company’s operating expenses come from research and development and expenses relating to goodwill and intangibles (36% in 2007, 32% in 2006, and 31% in 2005). This is technically a violation of the matching principle, but it is a necessity since the future economic benefits of goodwill and intangibles is uncertain. This results in increased expenses and lower earning in the current periods and decreased expenses/increased earnings in the future. The statement of cash flows shows that Borland spent a large portion of its expenditure on acquisitions of different companies (Legadero, TeraQuest, and Segue Software), technologies, and investments that include goodwill and intangibles, which further supports this analysis. ii)The market’s perception of Borland’s value over the period from April 1, 2007 to March 31, 2008 is a negative one. The overall trend shows a decrease in value of Borland’s stock price (beginning approximately 5.4/share and ending roughly 2.0/share), indicating negative perception of Borland’s value. Borland’s market capitalization at the end of 2007 was about $218,927,916 [(total common shares outstanding) * (stock price) = (72,975,972 shares * $3/share = $218,927,916). The book value of equity is $202,070,000; therefore the market value estimate is greater than the book value by about $16.9 million as of December 31, 2007. iii)After reviewing the analysis in parts h. i and h. ii, it is clear that the current value of Borland’s goodwill and other intangible assets is undervalued. Although current earnings are low due to increased expenses in the current periods, the high market capitalization over the book value shows that investors believe the value of the company will be higher in the future. iv)In Borland’s May 7, 2008 press release regarding Q1 2008 data, the company states that the goodwill impairment charge of $13.3 million associated with CodeGear is an infrequent occurrence and was required by GAAP standards. Borland did not believe that this accurately portrayed the financial status of the company’s normal operations and thus should be excluded in any investor’s assessment of the company. Borland has a valid point in this statement since these goodwill impairments affect the financial documents but do not arise from the core operations of the company.

American Dream Essay

While living in America, I have witnessed many transformations within society as a result of the government and public policy. I do not agree that almost anyone can achieve the â€Å"American Dream†, as social status, race and gender can impact the success. My perception of the definition of the â€Å"America Dream† is that people are given equal opportunities to gain success despite their differences. The â€Å"American Dream† is also a dream that suggest that life should be fair and plentiful for all citizens. Unfortunately, social status has become a hindrance for achievement. There are not the same opportunities for the lower social groups compared to the middle and upper class. Within the article â€Å"All Americans are Victims of Katrina amid system failures† by Walter Mosley there were clear examples provided to show the inequality of the rich and the poor. Due to the already impoverished state, the government ignored the calls and cries of the citizens of New Orleans after such a tragic hurricane. Since there was a lack of response and minimal resources after the tragedy, it was very hard for the people to progress yet alone make any achievements towards success. Race is a very sensitive topic for most as it can be offensive and controversial. In the very recent news, there have been numerous violent cases where it appears that individuals were targeted because of their race. I am against those who believe that since President Obama is black, it makes it easier for other African Americans to reach their highest potential. Looking back on the article, it noted that the government failed to rescue, rebuild and redeem because the majority race within the area was African American. This lack of rescue and slow rebuilding will delay most people from achieving the American dream. It also goes against the principles of the American dream that all men are created equal and should be treated as such. If there are constant road blockages amongst the races, a person will only be able to elevate himself to a basic standard of living not fulfilling the â€Å"American Dream. † Although there has been an overwhelming increase in the success rate of women, there is much work that needs to be done. Discriminating against people because of gender can lead to many issues. Women have been wrongly passed over in order not to receive higher positions that they qualified for. In turn, this has shortened the chances of reaching the ultimate goal of the â€Å"American Dream†. Within the article it was a reminder that both genders suffered and needed to be saved but the lack of support within the government was the ultimate challenge. When there are so many negative forces against people, it is hard to reach the highest levels of achievement. Without government support to all citizens equally, there is the chance that not all will achieve the â€Å"American Dream†. There will be some who will not have any issues excelling but there will be many who simply cannot get ahead. Moreover, I am very proud of all those who have made it through the struggle and opposition and who continue to fight the battle of inequality of social class, race, and gender.

buy custom Starting Up Medical Practice essay

buy custom Starting Up Medical Practice essay Before Dr. Paul House makes his decision on whether to start his own solo private practice, or join group practice, he has to consider the advantages and disadvantages of both sides. First of all, if he starts his own solo private practice he will be in charge of everything. Given that he has a dominant personality and likes to be in charge, this action will be good for him. Emie, who is Pauls father, is an entrepreneur who strongly believes in his son. He would like to see him succeed and this will only be through starting his own business just as he did his own dry cleaning business. He started this entity from scratch and has grown over with time. If Paul starts his own business practice he will make his father proud and this will in turn strengthen their relationship. On the other hand, starting his own business will be so hard for he has no source of capital at the moment and his father is not willing to support him because he believes that Paul should start on his own just like he did. Again, it will be difficult for him to start his own business practice especially since he has outstanding loans in medical school amounting to approximately $100,000.This will make it hard for him to acquire loans to start his own private business practice. Paul House will have to consider a number of key purchases in starting his own medical practice. Some of the purchases include capital equipment, medical supplies and clinical equipments like ultrasound machines, ray machines, medical lasers, anesthetic machines, and laboratory equipment. He wll also have to pay rent for the building he will be setting up the business. The building should be spacious enough to include fully equipped examination rooms, a medical office, and a furnished waiting room (Breen et al, 2010). He will also purchase office furniture like chairs, tables, and beds. Seemingly, he is expected to pay office designers, medical assistants, nurses, clinical officers, subordinates, cleaners, and coffee makers. Computer software will also be needed for storing medical information and records. For these to be installed he needs the services of an IT specialist. Apart from the already mentioned purchases that Dr. House needs to carryout for his private business, there are other expenses that he will have to incur such as legal, accounting, and consultancy expenses. He will need a lawyer to help him obtain a business lease and get incorporated. This is quite hard to obtain, but the lawyer will make things a little easier for him (Huss Coleman and Huss, 2006). He will also incur expenses in the accounting sector as he will need an accountant to carry out financial activities. Consulting expenses will also be incurred as he will need to hire consulting officers to help in consultancy. Insurance costs are mandatory since he will have to insure his business in case of anything. Obtaining patients will be hard at first especially if he has not worked anywhere before, so publicity expenses and advertisement costs will also have to be incurred. On the otherr hand, if Paul House joins group practice, he will not have to have to worry about collecting a lot of capital which he cannot get at the moment. This action will present him with a good opportunity to earn experience in his line of practice before starting his own private practice (Huss Coleman and Huss, 2006). He will also save enough to start his own private entity later on. Joining group practice will help him clear his outstanding loan arrears in medical school fees so that by the time he starts his own business, he will be in a position to obtain more loan to add up to what he will have saved from the group practice for his private entity. The only disadvantage that Paul will encounter by joining group practice is that he will not be in charge as he would like to be especially due to his dominant personality. After considering the advantages and disadvantages of group practice and private practice, I would recommend that Paul House works with the group before starting his own business. This will help him obtain the necessary experience needed to start his own business practice later. It will also give him time to obtain the startup capital needed for the business. He will in addition have enough time to pay his medical school loans before starting his private business. By working in the group, House will gain experience and knowledge that will prove indispensible when he starts his own entity. He should also keep in mind that decisions made will have impacts on patients, productivity and future success. Buy custom Starting Up Medical Practice essay

Minimalism or Minimal Art Mid-1960s to the Present

Minimalism or Minimal Art Mid-1960s to the Present Minimalism or Minimal Art is a form of  abstraction. It focuses on the most essential and elemental aspects of an object. The art critic Barbara Rose explained in her groundbreaking article ABC Art, Art in America (October-November 1965), that this empty, repetitious, uninflected aesthetic could be found in the visual arts, dance, and music. (Merce Cunningham and   John Cage  would be examples in dance and music.) Minimal art aims to reduce its content to rigorous clarity. It may try to rid itself of evocative effect, but it does not always succeed. Agnes Martins faint graphite lines drawn on pale flat surfaces seem to radiate with human delicacy and humility. In a small room with low light, they can be exceptionally moving. How Long Minimalism Has Been a Movement Minimalism reached its peak during the mid-1960s to the mid-1970s, but many of its practitioners are still alive and well today. Dia Beacon, a museum of mainly Minimalist pieces, exhibits a permanent collection of the best-known artists in the movement. For example, Michael Heizers North, East, South, West (1967/2002) is permanently installed on the premises. Some artists, such as Richard Tuttle and Richard Serra, are now considered Post-Minimalists. What Are the Key Characteristics of Minimalism? Clarity and simplicity of form.No narrative.No anecdotal content or references.Emphasis on pure shapes.Often monochromatic surfaces. Best Known Minimalists: Agnes MartinDonald JuddMichael HeizerRobert MorrisRobert SerraRichard TuttleTony SmithAnn TruitRonald BladenDan FlavinSol LeWittRobert MangoldDorothea Rockburne Suggested Reading Battcock, Gregory (ed.). Minimal Art: A Critical Anthology.New York: Dutton, 1968.

Health Systems and Healthcare Systems Coursework - 5

Health Systems and Healthcare Systems - Coursework Example Key among the roles of the government is to provide every Nigerian access to basic healthcare facilities without discrimination. In Nigeria, primary health care services are available in both the rural and urban areas. The agencies provide basic care to citizens regardless of their class or status. There are various aspects supporting the evaluation of the primary health care services in Nigeria. Primary health care services also include training on prevailing health problem and techniques of controlling and preventing the problems. It ensures proper nutrition among citizens and promotion of food supply and childcare, family planning immunization and prevention against major infectious diseases. There is significant evidence in the health promotion interventions making active enhancement of human health care. Primary healthcare also concerns the satisfaction of health- related Millennium Development Goals among the marginalized group and poor members of the population. World health organization (WHO) applies health promotion techniques to health and related social system and various risk factors including disease and health issues. Organizations are concerned with improving the quality of life by performing health promotion services. Health promotion has crucial roles to play in fostering public health policies and health -supportive environments promoting positive social conditions and skills promoting healthy lifestyles (Boman & Isiaka 2015, p.1). World health organization supports the country in improving infrastructure for organizing planning and initiating multispectral health policies and programs in Nigeria. Health system concentrates towards health promotion promotions initiatives including and their capabilities geared towards promoting health. There are advocacy and social mobilization for policy in support of health