Romeo and Juliet - Emotion free essay sample

Love. An extraordinary, clear feeling that is intensely depicted in William Shakespeares incredibly riveting show Romeo and Juliet. Outlined all through the play in numerous structures, above all in the elegant sentiment of principle characters Romeo and Juliet, the cheering feeling is evoked unequivocally in Act Two Scene Two. Utilizing viable procedures, for example, discourse, plot, symbolism and complexity, Shakespeare uncovers the couples love and its impact on the whole play. Initially, it is away from force and abundance of the affection in this scene through the haracters exchange as they announce their emotions with encouraged eagerness: My abundance is as vast as the ocean, my adoration as profound. The more I provide for thee, the more I have, for both are unending. Juliet states her affection for Romeo is perpetual and boundless, she looks at the huge degree of her feelings to the boundless ocean here her craving is clear and solid. We will compose a custom exposition test on Romeo and Juliet Emotion or then again any comparable subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page Besides it is prominent that Shakespeare utilizes the plot and differentiation in his play to feature the hugeness of the enthusiasm in this scene. In the initial scene, Romeo announces his evident love for another lady, Rosaline: O fighting adoration/O cherishing despise! O anything of nothing initially make! The ironic expressions pass on his disappointment and disarray over this pathetic love, demonstrating it is shallow. The Juxtaposition on this bogus, uneven love against the later extreme, genuine affection with Juliet features how focused and profound his new love appeared in Act Two Scene Two is. The plot in Romeo and Juliet is especially rough and antagonistic. Key scenes, for example, the initial scene and the horrible fght in Act Three Scene One among Romeo and Tybalt delineate a savage quarrel among Romeo and Juliets families. This fighting, clashing circumstance proposes anything other than fondness could happen between individuals from the Capulets and Montagues. The presence of the adoration passed on in the gallery scene is underscored in quality in its capacity to withstand the families contempt: Deny thy father and reject thy name! The praiseworthy power of Juliets love is outlined in her eagerness to dismiss her family and disregard the fight so as to be with Romeo.

Human Rights Violations Against Children Essay -- Universal Declaratio

As people, youngsters are qualified for all the rights ensured by the Universal Declaration of Human Rights (UDHR) and the different bargains that have created from it. However, kids additionally need exceptional insurance and care. They should have the option to rely upon the grown-up world to deal with them, to safeguard their privileges and to assist them with developing and understand their latent capacity. However, savagery against youngsters is endemic: every day, awful maltreatment and demonstrations of brutality against kids are submitted around the world. They endure the same number of the human rights maltreatment as the grown-ups, yet may likewise be focused on basically on the grounds that they are reliant and defenseless. The Fifth Article of the Universal Declaration of Human Rights expresses that nobody will be exposed to torment or to savage, brutal or corrupting treatment or discipline. By and by, kids are being tormented and abused by state authorities; they are kept, legally or discretionarily, frequently in shocking conditions; in certain nations they are exposed to capital punishment. Endless thousands are slaughtered or harmed in outfitted clashes; a lot more have fled their homes to become displaced people. Youngsters constrained by destitution or maltreatment to live on the avenues are once in a while confined, assaulted and even executed for the sake of social purifying. A huge number of kids work at exploitative or perilous employments, or are the casualties of kid dealing and constrained prostitution. Since kids are obvious objectives, they are now and then undermined, beaten or assaulted so as to rebuff relatives who are not all that available. Acquittal International has been one of the associations that has censured this horrible circumstance in another report distributed preceding the Human Rights Day. The report of Amnesty International sho... ...taining 46 youngsters. The kids fled outside where they were made to lie face down on solid, some just in their clothing, for quite a long time. A few were supposedly splashed in the face with mace while on the ground. The update on the side of the directive noticed that correctional officials at Jena have scoured detainees' appearances into concrete floors, removed attire, pummeled adolescents against entryways, dividers, and floors, and constrained bare adolescents to crouch their backside noticeable all around while look are performed ... proof exists demonstrating officials really have empowered friend brutality. The circumstances referenced above additionally apply to different foundations, for example, shelters and displaced person focuses that moreover can be helpless against a lot of abuse by being utilized like subjects in sedate experimentation and experience brutality, carelessness, imprisonments and beating.

Know Money, Win Money! Chicago Chocolate and Wine Expo (Part II)

Know Money, Win Money! Chicago Chocolate and Wine Expo (Part II) Know Money, Win Money! Chicago Chocolate and Wine Expo (Part II) Know Money, Win Money! Chicago Chocolate and Wine Expo (Part II)We’ve got another Know Money, Win Money episode from the Chicago Chocolate and Wine Expo coming at you! The last episode was about chocolate, so it should be pretty easy to guess what this episode is about.Yep, whiskey!Just kidding. It’s about wine! Wine has been a popular beverage for longer than most beverages have been around. It’s older than soda, older than coffee, and older than tea. It’s older than just about every drink other than non-fermented fruit juices and water.The oldest winery ever found is in a cave in Armenia that dates back to 4100 BC, but archaeological evidence suggests humans were getting their buzz on a full 3,000 years before that.So many people drink wine. But how many people know trivia facts about wine? We hit the expo and found out!???Our first question asked which country drinks the most wine per capita. This is a tough question that, once you find out the answer, seems obvious in ret rospect. Fortunately for our contestants, we use a multiple choice system. And while many European countries are known for both their production and consumption of wine, only Vatican City could really win the title of “drinking the most wine per capita.”After that, we asked what the most expensive standard bottle of wine ever sold was. “Standard” is an important word there because an enormous bottle of wine may have been sold for a higher price at some point, but the most expensive standard bottle of wine was sold at a charity auction for $350,000. It was from the exotic land of California and bottled in the ancient year of 2015.That’s all for the Chocolate and Wine Expo, but we’ll be back before you know it. Cheers!Check out some of our other recent episodes:Episode 21: Scavenger Hunt at C2E2Episode 20: Chicago Chocolate and Wine Expo (Part I)Episode 19:  C2E2 Avengers: Infinity WarWhere would you like to see us go in future episodes? We want to hear from you! You can  email us  or you can find us on  Facebook  and  Twitter.

Learning Hub in Singapore

Universities have existed in roughly the same form they exist today for almost a thousand years; despite going through a number of structural and organizational changes, universities of today aren’t all that different from their medieval forefathers. It is exactly the notion the Singapore education system (which was previously discussed in this post Study in Singapore) is going to contest, with the help of London-based architect Thomas Heatherwick. Believing that the form defines the content to a very large extent, they have invited Heatherwick to build an educational building that would be unlike anything we’ve ever seen, meeting the requirements of modern world. The development of the Internet, cloud technologies, mobile devices and the like completely changed the world of education – today it is quite possible to get the education of the same level no matter where you are, resources the universities possess are no longer available only to a limited number of students studying there, and the universities themselves have turned from knowledge hubs into unpleasant places with endless corridors and little to no human interaction. Learning Hub in Nanyang Technological University designed by Heatherwick aims at creating a standard for universities of the new age. Instead of dividing the space intro traditional hierarchical classrooms, he created an environment in which both students and professors would be able to mix and collaborate. Instead of long corridors lined with doors there are clusters of cornerless rooms connected with the central area, fitted with great open spaces, gardens and multiple entrances. Instead of desks and forward-facing lecture halls there are community tables where students sit face to face, being encouraged to collaborate and connect with each other. This atmosphere of accessibility is promoted everywhere and in everything – the environment promotes interaction between professors and students of different disciplines, which are normally separated and exist in isolation from each other. In other words, instead of rigorous, almost military organization of traditional universities, Heatherwick offers an environment where knowledge flows freely and both students and professors interact with each other in less formal conditions. The building consists of twelve eight-storied towers surrounding the central atrium. Most of the Learning Hub is built of concrete, and this choice of building material proved to be another challenge for the architect, for he wanted to overcome its general unsightliness and make the structure not only sturdy and original in design, but beautiful as well. To that end the walls are cast with specially commissioned 3D pictures by British artist Sarah Finelli, dedicated to art, science, culture and education. As a result, inner walls look as if they were modelled out of wet clay, reminding ancient earthenware. One thing that Heatherwick probably didn’t plan for, however, is a number of not very deferent nicknames given to his creation by students and journalists alike. Students have apparently taken to calling their alma mater ‘dim sum’, because they look somewhat like stacked dim sum baskets, and journalists repeatedly said that the building looks like a bunch of giant parsnips. Nevertheless, the university looks brightly into the future and expects great development now that the new chapter of its history has begun. About the Author Steven Arndt is a passionate writer, educator and a former History teacher. He tends to reconsider the role of modern education in our society and watches with awe the freedom the youth now has.

The Effects Of Industrialization On The Standard Of Living...

For countless years now, a debate over the effects of industrialization on the standard of living of the laboring population of Britain has been fought between the optimist and the pessimist. The optimists would claim that the living standards only improved during the industrial revolution, while the pessimists would say that welfare, plus the standard of living declined during the time period. The optimist argument gives the best description of the condition of the laboring population in England between 1780 and 1850 because of its many positive long and short term effects. This point of view highlights that not only did new machines improve the quality of life for the working man, but also that industrialization created more jobs and increased real wages while making it possible to support a growing population. The industrial enlightenment in Britain in the early 18th century was inspired by the idea that people could solve practical problems in mechanics. They found that upgrades in machinery helped to industrialize their world for the better. Andrew Ure is one popular optimist who proved these points to be true. He was a primary witness to the industrial revolution and this is how he saw it working throughout the 18th century. This man advocated for, and documented in his own primary source, the positive effects of the process of mechanization, the system of industrial capitalism, and how it created a better life for ordinary workers during the revolution. An enthusiastShow MoreRelatedPrior To The Industrial Revolution, Which Began In Britain1542 Words   |  7 PagesPrior to the Industrial Revolution, which began in Britain in the late 1700s, manufacturing was often done in people s homes, using hand tools or basic machines. Industrialization marked a shift to powered, special-purpose m achinery, factories and mass production. When the Industrial Market took a big leap and bound forward, it set off a big chain of events and changed many aspects of the era, people’s lives and the future of our nations. Many areas of industries, such as the big iron and textileRead MoreSocial And Economic Impacts Of Industrial Revolution893 Words   |  4 PagesRevolution The Industrial Revolution began in the 1760’s. Britain became the first country to see its effects. Britain was the best for the revolution because of their high religious tolerance, the Scientific Revolution was underway, and Britain’s government encouraged inner growth by making foreign goods more expensive. During this time period, Britain’s population grew, wealth increased, and the citizens became interested in the fate of Britain. Writings began accumulating on what the people thoughtRead More Industrial Revolution in the City Essay1193 Words   |  5 Pagesby large industries. Products became cheaper and living conditions improved, but not at first for the working class. Terrible working conditions and hard lives sums up the status of the working class during the Industrial Revolution. The working class put in long hours and hard work for little pay and horrific living conditions. They moved from the farmlands and rural areas into cities that were thr iving with industry and business. Populations all over England began to shoot up and cities becameRead MoreSocial And Cultural Change Prompted1187 Words   |  5 PagesSocial and Cultural Change Prompted by Technology Textile, steam, and metallurgy based innovations amounted to a legacy in Britain and a precedent for future industrial revolutions for other countries. As urbanization became a phenomenon in Britain, people migrated to the city centers in an effort to find employment and waged labor. New technological advancements, during Britain’s Industrial Revolution, prompted change in society and culture. The increased demand for British goods resulted in merchantsRead MoreEssay on Global History from the 15th Century2523 Words   |  11 PagesAmericas and Pacific Islands. The Columbian Exchange increased rather than diminished human population because of the global spread of food crops and animals that it sponsored. During the period from 1500 to 1800, the largest contingent of migrants consisted of enslaved Africans transported involuntarily to the Americas. It also resulted in the complete annihilation and decimation of the Inca, Mayan and Aztec populations. Gold and silver brought the English and Dutch immediate financial success, howeverRead MoreAge of Enlightenment and Century5169 Words   |  21 Pagess laws lay hid the night God said, Let Newton be, and all was light. The couplet above was Alexander Pope s way of expressing the relationship between the Scientific Revolution and Christianity. What was the effect of seventeenth century science on Christianity, and how did each react to the other. 2. 84: How did the developments in scientific thought from Copernicus to Newton create a new conception of the universe and humanity s place withinRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesSocial history—20th century. 4. World politics—20th century. I. Adas, Michael, 1943– II. American Historical Association. D421.E77 2010 909.82—dc22 2009052961 The paper used in this publication meets the requirements of the American National Standard for Information Sciences—Permanence of Paper for Printed Library Materials, ANSI Z39.48-1992 Printed in the United States of America 2 4 6 8 9 7 5 3 1 C ONTENTS Introduction Michael Adas 1 1 World Migration in the Long Twentieth

Islam Traditions Free Essays

Islam is a tradition of love and submission to God that ultimately strives for peace. The ancient religion emerged in the seventh century and was able to appeal to the public through its deeply entrenched attitudes to peace. Islam’s constant endeavour for peace can be presented through its ancient traditions and sacred texts, history and historical events and current practices and contemporary events of the religion. We will write a custom essay sample on Islam Traditions or any similar topic only for you Order Now The sacred texts of Islam are the Quran, which contains the revelations from Allah and the Hadith, which outlines the way of the prophet Muhammad. These sacred texts are fundamental to Islam and it is through these texts that Muslims formulate an understanding of peace. This is reflected through the Quranic statement: â€Å"O ye who believe! Come, all of you, into complete peace and follow not the footsteps of evil. Surely he is your open enemy. † (2:208) Despite the world of violence and belligerence that Muhammad was born into, his approach to the ethics of war and peace differed from the prevailing tribal culture of the time. Muhammad’s attitude with regards to the concept of peace was one of active non-violent resistance and open defiance of persecution by non-believers. The essence of this is represented in the Quranic verse: â€Å"The recompense of evil is punishment like it, but whoever forgives and amends, he shall have his reward from Allah; surely he does not love the unjust. † (Sural al-Shura 42:40-43 ‘The counsel’) The history of the religion emerged in Mecca, the birthplace of Muhammad, and later in Medina. Medina was situated on one of the Middle East’s principal trade routes and is home to a large religious shrine and sacred site known as the Kaaba. It was here that that the news of the new prophet was carried from distant lands. One of the most historical events within the history of Islam was the death of the prophet Muhammad in 632 CE. After Muhammad’s death, Abu Baker; Muhammad’s successor and father in law, along with three other ‘rightly guided’ caliphs led the early Muslim community to further success and rapid growth. There is some dispute, however, between the Shi’i and the Sunni branches of Islam as to who is the rightful successor of Muhammad. Shi’is believe that Ali, Muhammad’s closest relative and fourth caliph is indeed the true leader or imam of the Muslim community. The Muslim objective of worshipful submission to God is practiced through the five pillars of Islam. These five duties are a unifying force for Muslims all over the world. The ‘pillars of faith’ are described as the declaration of faith, daily prayer, obligatory almsgiving, fasting in Ramadan and the pilgrimage to Mecca. These everyday practices demonstrate how the individual, through their current, personal devotion, strives for peace. Within Islam, the concept of peace is twofold. Firstly one must achieve peace with God and therefore with oneself; in order to secondly, be at peace with the rest of the world. Islam teaches the importance of strengthening one’s individual relationship with god. Sufism, an ancient mystical movement that marks the spiritual dimension of Islam stresses the importance of the Muslim transcending their base desires and worldly attachments in order to fully allow God’s light to enter their heart. This further reinforces that there can be no universal peace until inner peace and submission to the will of God is achieved. Islam notes that those who strive for peace will experience positive consequences from god. These positive actions can only be experienced by people if there is peace in the world, as written in the Quran. â€Å"Enter it [al-janna] in peace and justice. † (15:46) the place referred to in this verse is the Islamic concept of the ultimate paradise, or essentially heaven. This shows that the qualities for al-janna or the ultimate paradise for which all Muslims aspire are peace and justice. Muslims acknowledge that humans can have a tendency towards aggression, violence and greed. Jihad is the internal struggle against evil temptations in order to fulfil Allah’s desire for peace throughout humankind. It is the Muslim’s duty in the world to do good and prevent harm and evil in every way, therefore jihad essentially runs through all aspects of a muslim’s life. Contemporary Islam unfortunately faces a great amount of criticism and suspicion from the western world. This is due to misunderstandings of the religion, as well as extremist groups that believe that they must fight and act in violence in order to achieve peace for Islam. This contradicts the majority of Muslims, who constantly try to portray peace and kindness to the world, as the Quran informs them to do. And those who believe and do good are made to enter gardens, beneath which rivers flow, to abide in them by their lord’s permission; their greeting therein is, peace! † This reflects the positive consequences that are promised to Muslims who act peacefully throughout their life. It also further reinforces that acting in a way of peace, justice and goodwill will eventually have positive advantage s for all Muslims. Because of such contradictions, Australian Muslims in particular join in initiatives established to increase non-Muslim Australian’s knowledge of the religion. Through these initiatives and through increasing the dialogue between Muslims, Christians and Jews; contemporary Islam attempts to inform the world of their peaceful intentions. It is in the interest of many Muslims to conduct peaceful campaigns such as marches and protests that publically condemn war as well as showing that they do not condone the behaviour of confused, violent and extreme Islamic behaviour. There are a myriad of Muslim organisations for peace activism that contribute to educating people-as well as getting people together to speak up for peace and non-violence. Some of these organisations are: The Coalition of Women for Peace, Muslim Peace Fellowship, Muslim World Initiative, and the World Assembly of Muslim Youth. These organisations clearly show that the majority of the contemporary Muslim community are striving for both peace in Australia, and peace in the world. It can therefore be said that Islam, rich in its ancient history and contemporary practices, is a religion that constantly strives for peace in the world and peace in the minds of all followers. How to cite Islam Traditions, Papers

Ib Chemistry Ia - Oxidizing Magnesium free essay sample

When a mass of magnesium is burnt in air, it combines with the oxygen molecules to form magnesium oxide. The graph doesn’t completely verify the empirical formula of magnesium oxide. There is a slight difference in the literature value of the empirical formula, MgO and the formula obtained from the graph. There are two points on the graph which do not fit into the trend line at all indicating an error during the procedure of the experiment. The gradient of the graph is 1. 3. The uncertainty calculated from the steepest and least steep lines is EVALUATION: In the graph, there are two points that lie away from the trend line. This might have happened due to human error or a limitation in the experiment. One of the limitations was that the experiment required us to lift the lid of the crucible from time to time to check and see if the reaction was finished. We will write a custom essay sample on Ib Chemistry Ia Oxidizing Magnesium or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page When this was done, it was observed that some white smoke escaped. This was the product, Magnesium Oxide. Any escape of the product would bring about a different set of results. Another limitation was that the crucible was weighed while it was still warm, which caused the product, magnesium oxide to weigh more. Also, the ceramic crucible might have reacted with the magnesium ribbon when exposed to such high amounts of energy. Another drawback was that the magnesium was burnt in air and not in proper oxygen. The magnesium might have reacted with other gases in the air, like nitrogen to magnesium nitride. In the allotted time, there were six different values taken. The time given was sufficient to carry out the whole experiment properly LIMITATION: The magnesium could be completely cleaned with sand paper to remove the layer of magnesium oxide on the surface. This would allow the magnesium to completely react with the oxygen in the air. Also to keep the mass of the magnesium oxide obtained as accurate as possible, we should wait for the crucible to fully cool. Pure oxygen could also be used to oxidize magnesium for better results. A wider range of results should be taken and the experiment could be repeated again in order to get a value similar to the literature value of magnesium oxide. A better method of passing air into the crucible should also be adopted. There should be a change in the structure of the apparatus so that only a little amount of magnesium oxide is lost

ACCOUNTING SYSTEM INSIGHTS Essay Example

ACCOUNTING SYSTEM INSIGHTS Essay AIS – Final Study Chapter Highlights Chapter 1 – ACCOUNTING SYSTEM INSIGHTS 1. Enterprise system – A system that supports business activities throughout the enterprise, including inputs, processing, and outputs 2. Integrated enterprise system – Shares data across functional areas within the enterprise 3. Business processes – Related activities performed by an enterprise to create value by transforming input into output 4. Value chain – An organizing framework for business processes, beginning with vendors and ending with customers Baseline accounting system – A model that provides an enterprise-wide view of the firm`s accounting system 1. Transaction cycles – Accounting transactions related to specific business processes (1) Purchasing cycle – Transactions related to purchasing items from vendors (2) Payroll cycles – Transactions with employees (3) Sales cycle – Exchange or transactions between an enterprise and its customers 2. Vendors module – A module related to purchasing goods and services 3. Customers module – A module related to selling the customer a product or service 4. Employee module – A module related to the payroll cycle 5. Banking module – A module that involves cash received and cash paid 6. Financial module – A module that includes adjusting and correcting entries (1) Adjusting entries – Entries to bring accounts up to date at year end (2) Correcting entries – Entries to correct errors (3) Closing entries – Zeros out income and expense accounts at year end 7. We will write a custom essay sample on ACCOUNTING SYSTEM INSIGHTS specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on ACCOUNTING SYSTEM INSIGHTS specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on ACCOUNTING SYSTEM INSIGHTS specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Reports module – A module that relates to output from the accounting system (1) Financial reports – Reports that include a company`s income statement, balance sheet, and statement of cash flows (2) Tax reports – Reports used when filling federal, state, and local returns (3) Management reports – Reports prepared to assist managers in making decisions (4) Sustainability reports – Reports used to evaluate an enterprise`s sustainability performance What is the importance and value of information as an asset? Today, the value of information assets for some business exceeds the value of other assets, such as land and buildings What is the role of the accounting system within the larger enterprise system? * The accounting system spans the entire value chain of an enterprise, tracking transaction information from the purchase of items from vendors through the sale of products or services to customers. Business processes are associated with the related acco unting transactions known as transaction cycles. The purchasing cycle consists of employee and payroll transactions. The sales cycle involves exchanges or transactions between an enterprise and its customers. In addition to the accounting system, other modules or subsystem can include supply chain management (SCM), operations/production system (OPS), human resource management (HRM), and customer relationship management (CRM). What are the database essentials that today’s accounting professional needs to know? 1) A field is a piece of data, such as customer first name (2) A record is a collection of related fields, such as a customer record (3) A table is a collection of related records, such as a CUSTOMER table (4) A database is a collection of related tables, such as an accounting database (5) A database form is a computer-based form for entering data into the database (6) A database query is used to extract data from a database, such as searching for a customer’s account balance. (7) A database report is a computer- based output to display What are the SDLC (Software Development Life Cycle) phases? The system development life cycle organizes the activities involved in developing a new system into the following six distinct phases: (1) Plan the system project including scheduling, budgeting, and staffing (2) Analyze the new system requirements, such as what reports are required and what data needs to be collected by the system (3) Design business processes and databases for the new system (4) Build/buy and test databases and computer programs for the new system (5) Install new IT hardware, software, and databases 6) Deploy the new system, using the system on an ongoing basis and maintaining and updating it as necessary. Why is it important to safeguard information assets? * To protect information assets, organizations implement security and controls to prevent fraud, unauthorized access, modification, destruction, or disclosure. Internal control is the set of policies and procedures enterprises use to safeguard assets, including information assets, and to prevent and detect errors. What are the three functions of an accounting system in today’s business environment? 1) Collecting, recording, and storing financial and accounting data (2) Providing financial analytics and business intelligence for improved decision making and business performance (3) Safeguarding information assets stored in accounting systems using security, controls, and risk management Chapter 2 – ACCOUNTING DATABASES 1. Operational database – Databases used to store data related to business operations and transactions 2. Data warehouse – Stores data from a variety of sources and is used for business intelligence 3. Database administrator (DBA) – Responsible for managing the enterprise’s databases 4. Intersection table – Placed at the junction of two tables to eliminate a many-to-many relationship 5. Composite primary key – Used when more than one field is required to uniquely identify a record 6. Normalization – A process for removing database anomalies or problems 7. Database integrity – Ensures that the database contains accurate, valid data Rule 1: Entity integrity Each record in the database must have a unique identifier. No two records in the database can have the same primary key value. Rule 2: Primary key integrity The primary key value cannot be null (empty). Rule 3: Domain integrity The field values must be from a pre-defined domain. Rule 4: Referential integrity Data referenced and stored in related tables must be consistent across the database. DBMS is a software used to (1) Create database tables (2) Transfer data from the accounting software to the database (3) Update data in the database (4) Delete data from the database (5) Sort database tables (6) Run queries What data is stored in accounting databases? * Organizations store data about assets, liabilities, operations, transactions, employees, customers, vendors, and more in databases. Accounting databases needs to be well structured, redundancy-free, consistent, and current What are the three tiers in accounting system architecture? (1) Database tier: The back-end accounting database stores accounting data in database tables. A back-end database management system (DBMS) sorts, stores, inserts, updates, and deletes accounting data and runs queries (2) Application tier: Accounting software applications interact with the DBMS to access the back-end accounting database (3) User tier: The user tier consists of the interface appearing on the accountant’s computer screen. The user interface consists of database forms and reports. What are enterprise databases? * Enterprise databases used by an enterprise for business purposes can be considered as one of two types: internal databases or external databases (1) Internal databases are databases in which the data belongs to the organization. Internal databases consist of two varieties: operational databases and data warehouses. Operational databases, such as an accounting database, store enterprise transactions. Data warehouses store data from a variety of sources. 2) External databases are databases containing data collected by other organizations. What problems can result from poorly designed databases? * Poorly designed databases may contain database problems or anomalies, such as problems with inserting, updating, and deleting data. This can result in inaccurate, unreliable accounting data. * Three types of database anomalies (problems) are DUI: Deletion, Update, Insertion What are the steps used to bu ild an accounting database? (1) Identify and build database tables (2) Identify and enter fields in each database table (3) Select the primary key for each table 4) Identify and build relationships among database tables, removing any many-to-many relationships by creating intersection tables Chapter 3 – ACCOUNTING INTERFACE 1. Graphical User Interface (GUI) – User interface containing images and icons 2. Data validation – Tools used to minimize data entry errors, such as drop-down lists 3. Real-time reports Reports that provide up-to-the-minute data without a time lag 4. Live reports – Reports that provide up-to-the-minute data continuously 5. Structured query language (SQL) – Code used to search and retrieve data 6. Query Builder Tools – Streamlines query development What is the role of the accounting system interface? * The accounting system user interface plays an important role in entering accounting data and retrieving accounting information. The accountant views the interface on the screen, and the RDBMS and database are behind the screen. The accounting software interface interacts with the RDBMS using database forms, queries, and reports. Features of a well-designed interface include user-friendly, effortless navigation, and customizable preferences. What is the role of database forms? Database forms are commonly used to input data into accounting system. The database forms are frequently designed to look like commonly used and familiar items, such as an invoice or a check. What is the role of database reports? * The output of the accounting system is typically displayed in a report format. The report displayed on the user’s computer screen is actually a database report that is formatted to meet accounting requirements. The database report uses information from the database to populate the report. What is the role of database queries? * One component of the user interface is retrieval or query. Sometimes the interface will call this a search and provide a form where the search question can be entered. In other instances, a query may be run to prepare a report, retrieving data from the database to enter into the database report that appears on the user’s computer screen. Well-designed database forms are designed to save time and minimize data entry errors. A few general guidelines for database form design include the following: (1) Enter data once (2) Use data validation (3) Enable auto entry (4) Mirror paper forms (5) Design user-friendly forms (6) Implement appropriate security Chapter 4 – ACCOUNTING SYSTEMS AND B. PROCESSES 1. Data flow diagrams (DFDs) – a technique used to document business processes using agent, event, data store, and data flow symbols 2. Data flows – shows how data enter, moves, and exits a system 3. Data stores – a database table represented by an open rectangle 4. Events – a process represented by a rounded rectangle 5. Agents – a person or department represented by a square symbol 6. External agent – an agent outside the enterprise 7. Internal agent – employees within the organization 8. Event-agent-database (EAD) table – each row in this table corresponds to an event in a DFD 9. DFD Fragment – a DFD of a single event 10. Black hole – a DFD error that occurs when data goes into a process but no data exists 11. Gray hole – a DFD error that occurs when the input data does not correspond to the output data 12. Miracle – a DFD error that occurs when there is no input to a process The approach to reading a DFD is to use the following four steps (1) Identify the agents (internal and external) (2) Identify events (3) Identify database tables (4) Trace the data flows How are accounting systems developed today? * Today, most accounting systems are developed in two stages. First, baseline accounting software is selected. Then the accounting software is customized to meet the enterprise’s specific needs. How is customization of accounting systems documented? * Customizing an accounting system involves documenting the specific needs of the enterprise using data flow diagrams to provide a detailed view of the enterprise’s business processes. Each module of the baseline model can be customized to meet the enterprise’s needs. Additional modules might also be needed to provide the required customization, such as a production module to track manufacturing costs. Chapter 5 – BUSINESS PROCESSES 1. Gap Analysis refers to analyzing the gap between the baseline modules and the customization required to meet enterprise-specific needs. 2. Big Bang refers to when all system modules are built and implemented for the entire enterprise at the same time. 3. Stages refers to when modules or locations for a new system are built and implemented stage by stage instead of all at once. How are business processes documented? * The baseline accounting system can be customized using data flow diagrams (DFDs) to document the enterprise’s business processes. What is gap analysis? * A gap analysis identifies the gap between the selected baseline system, such as SAP, and the customization required by the specific enterprise. What is the difference between the big bang approach and stages approach to customization? * The two approaches to customization are big bang and stages. The big bang approach is used when all the modules are built and implemented for the entire enterprise at the same time. The stages approach involves completing modules or locations stage by stage instead of all at once. What is a workflow management system? Workflow management systems automate workflow by automatically forwarding the electronic document to the next step in the business process. Chapter 6 – INTEGRATED ENTERPRISE SYSTEMS 1. Order-to-cash – corresponds to the sales cycle 2. Procure-to-pay – corresponds to the purchasing cycle 3. Spaghetti code – programming code used to connect stand-alone systems 4. Three-tier architecture à ¢â‚¬â€œ when an enterprise system uses layers of IT components: enterprise database, application, and client computers 5. Firewall – software programs on a router that monitor network traffic 6. Business process management (BPM) – transforming business processes to improve efficiency Top Reasons for Failed ERPs include the following: (1) Unrealistic budget. Underestimated costs. Overestimated benefits. (2) Unrealistic schedule. Not enough time allowed for project completion. (3) Not a good fit. User requirements are not net. Baseline system not a good fit with business processes. (4) Too much change. Failure to educate employees on changes to expect. Lack of adequate change management. (5) Lack of project champion at the top. Commitment by top management is lacking to champion the project. What are advantages of an integrated enterprise system? * The integrated enterprise system offers many advantages over the functional silo approach to enterprise systems. The accounting functions are integrated into the larger enterprise system, permitting accounting to share data with other functional areas and better coordinate activities. What are challenges associated with an integrated enterprise system? * Challenges of an integrated enterprise system include business processes that may need to be redesigned and managing the changes required by the new system. How is data entered in an integrated enterprise system? Database forms that relate to business process activities permit users to enter data once into the IES and have the data shared throughout the enterprise, eliminating the need for different functional areas to rekey the same data. How does an integrated enterprise system relate to the accounting system? * Integrated enterprise system use a modular approach that is con sistent with the baseline accounting system model. The basic module names may vary but the functions are basically the same. Integrated enterprise systems integrate accounting with other modules for an enterprise. Customer and vendor systems can also be integrated. Chapter 10 – FRAUD AND INTERNAL CONTROL 1. Entity-level IT controls – processes, organization structure, and leadership for IT to support an organization’s business strategy and objectives, such as internal audits 2. IT general controls – controls that apply to IT services in general and ensure continued IT operation and availability, such as change and access controls 3. Application controls – controls embedded within business process applications, such as accounting software controls A. Classification by the control objectives specified in the COSO internal control framework: i. Operation controls controls to ensure that operations are completed appropriately, such as the timing of cash disbursements to ensure that late fees are avoided ii. Financial controls – controls to ensure that external financial reports are prepared on a timely basis in compliance with laws, regulation, or contractual agreements iii. Compliance controls – controls to maintain confidentiality of information in accordance with all applicable laws and regulations B. Classification by how the process is completed: iv. Manual controls – controls performed without the assistance of technology v. Automated controls – controls performed automatically by computers 1. Input controls – controls over data entered into the system 2. Processing controls – controls to ensure that amounts have been processed appropriately 3. Output controls – controls to ensure that reports are distributed only to appropriate users vi. Hybrid controls – a combination of manual and automated controls What is SOX and how does it affect the accounting system? Sarbanes-Oxley (SOX) legislation resulted from the accounting scandals of 2002. This legislation requires organizations to use recognized framework for internal controls. As a result, many organizations adopted COSO’s Internal Control – Integrated Framework and the COBIT framework for IT controls What is IT control architecture? * IT control architecture is a blueprin t for IT controls in the organization. This blueprint shows that internal control impacts IT at three levels within the organization resulting in three levels of IT controls: * Entity-level IT controls Application controls * IT general controls How can control weaknesses be documented? (1) Build a DFD (2) Document preventive and selective controls on the DFD (3) Document control HotSpots on the DFD Fraud and abuse can be classified into three broad categories: (1) Corruption, such as bribery (2) Misappropriation of assets, including theft of cash, fraudulent disbursements, or stealing merchandise (3) Fraudulent financial reporting, such as misstating financial statements in order to meet earning targets. Three elements required to prove fraud are the followings: 1) A material false statement is made with the intent to deceive (2) A victim relies upon the false statement (3) The victim incurs damages The fraud triangle depicts the three conditions that typically must exist in order f or a fraud to be perpetrated (1) Motive – reason for committing the fraud, such as financial difficulties (2) Opportunity – access to the asset or financial statements in order to carry out the fraud (3) Means – knowledge or skills that permit the perpetrator to commit the crime Internal Control is a process, effected by an entity’s board of directors, management, and other personnel. This process is designed to provide reasonable assurance regarding the achievement of objectives in effectiveness and efficiency of operations, reliability of financial reporting, and compliance with applicable laws and regulations. SOX (Sarbanes-Oxley Act) emphasize a strong system of internal control as a means of avoiding Enron-sized accounting frauds. SOX Requirements to remember (1) Section 302. Corporate responsibility for financial reports (2) Section 404. Management assessment of internal controls (3) Section 806. Protection for employees of publicly traded companies who provide evidence of fraud (4) Section 906. Corporate responsibility for financial reports Audit and Internal Controls (SOX) (1) Audit of internal control – tests of controls to obtain evidence that internal control over financial reporting has operated effectively (2) Audit of financial statements – tests of controls to assess risk and substantive procedures to collect evidence regarding the accuracy, completeness (3) IT audit – audit of IT controls 4) Integrated audit – integrates an audit of internal control with an audit of financial statements There are two types of deficiencies that may be found in internal control over financial reporting: (1) Material weakness – deficiency that results in a reasonable possibility that a material misstatement of financial statements will not be prevented or detected on a timely basis (2) Significant deficiency – a deficiency in internal control o ver financial reporting that is less severe than a material weakness COSO (Committee of Sponsoring Organization of the Treadway Commission) Internal Control Objectives 1) Effectiveness and efficiency of operations (2) Reliability of financial reporting (3) Compliance with laws and regulation Internal Control Components (1) Control environment – control environment factors include integrity and ethical values, importance of board directors, management philosophy and operating style, organization structure, commitment to financial reporting competencies, authority and responsibility, and human resources (2) Risk assessment – involves identifying, analyzing, and managing risks that affect a company’s ability to record, process, summarize, and report financial data properly. Risk assessment control objectives include the following: A. Importance of financial reporting objectives B. Identification and analysis of financial reporting risks C. Assessment of fraud risk (3) Control activities – include policies and procedures to mitigate risks including financial, operational, and compliance controls. Control activities include the following: D. Segregation of duties – to divide authorization, recording, and asset custody among different individuals E. Independent reconciliations of assets and accounting records – such as bank statement reconciliations and inventory reconciliations F. Physical controls – to provide for physical security of assets, such as security cameras and restricted access to corporate buildings G. IT controls – to ensure appropriate information processing, authorization, and data integrity. (E. g. Data validation) (4) Information and communication – includes the accounting system for identifying, recording, processing, and reporting transactions and financial data. An organization’s system produces reports, containing operational, financial, and compliance information. Internal control principles related to this component include information technology, information needs, information control, management communication, upstream communication, board communication, and communication with external parties (5) Monitoring – involves assessing internal controls as well as the process for taking corrective action if needed. Effective monitoring includes: H. Ongoing monitoring – such as controls over purchasing I. Separate evaluations – such as an internal audit that assesses internal controls. J. Upstream communication to report internal control deficiencies COBIT (Control Objectives for Information and related Technology) Three Dimensions (1) IT Resources can be divided into the following four categories: A. Application – consists of manual and programmed procedures to process information B. Information – includes structured and unstructured data in any form, such as text, graphics, pictures, audio and video. Data is input, processed, and output by the system C. Infrastructure – refers to IT technology including hardware and software. It may also include physical structures, such as a data center facility D. People – includes staff members as well as their knowledge and skills to plan, organize, acquire, implement, deliver, support, monitor, and evaluate IT processes and systems (2) IT Processes deliver information, run applications, and use infrastructure and people to accomplish IT goals in light of business requirements. IT processes are grouped into the following four domains E. Plan and Organize (PO) domain – relates to IT strategy and tactics to contribute to attaining business goals F. Acquire and Implement (AI) domain – identifies, acquires (built or bought), and implements IT solutions. Also ensures that the SDLC phases and activities are used when upgrading and modifying current systems G. Deliver and Support (DS) domain – concerned with the delivery of IT services. Encompasses IT operations, security and training. Assures the continued support and maintenance of these services H. Monitor and Evaluate (ME) domain – monitors IT processes for compliance with control requirements. Includes management oversight of control processes as well as independent assurance services provided by internal and external audits (3) Business Requirements (Information Criteria) I. Three criteria relate to the information security: confidentiality, integrity, availability (CIA) J. For the remaining four criteria, COBIT relies upon definitions used by COSO’s Internal Control – Integrated Framework (Effectiveness, Efficiency, Reliability, Compliance) Chapter 11 CYBERSECURITY What are the 10 domains of cybersecurity? (1) Legal, regulations, compliance, and investigations (2) Information security and risk management (3) Security architecture and design (4) Telecommunications, network, and Internet security (5) Control access (6) Operations security (7) Physical and environmental security 8) Application security (9) Business continuity and disaster recovery (10) Cryptography What is the scope of cybersecurity in the accounting system? * Cybersecurity in an enterprise is not limited to just guarding against hackers and cyberattacks. It involves many aspects of enterprise operations, including how you train and educate your employees about security awar eness to safeguarding information assets, how to implement new technologies in a security conscious manner, how to maintain backups in order to recover and continue business operations, and how to provide the highest level of security in a cost-effective way Why is encryption important in securing accounting data? * For accounting purposes, encryption provides an especially valuable tool offering increased data integrity and confidentiality. Encryption can be used for accounting data in transit and for accounting data stored in the database. If an attacker is successful in penetrating the enterprise security and reaches the database, encryption of the stored data is an additional line of defense *Refer to Lecture PPT slides for more detailed information regarding key terms. Chapter 12 – THE RISK INTELLIGENT ENTERPRISE What is a risk intelligent enterprise? * The risk intelligent enterprise moves beyond security and controls to managing risk and then to using risk to create value What is the enterprise risk management (ERM) framework? * The ERM framework offers guidance to enterprises implementing enterprise risk management. ERM units may consist of entity-level units, divisions, business units, and/or subsidiaries * The four ERM objectives are Strategic – relate to goals that support the entity’s mission * Operational – relate to the effective and efficient use of the entity’s resources * Reporting – relate to the reliability of the enterprise’s reporting, both internal and external * Compliance – relates to the entity’s compliance with all applicable laws and regulations * The eight ERM components consist of * Internal environment – involves the risk management philosophy of the ente rprise, including the tone set by top management. Risk resilience, risk appetite, risk tolerance, integrity, and ethical values also affect the nternal environment * Objective setting – setting objectives that are consistent with the entity’s mission and risk appetite * Event identification – involves identifying potential events that might affect the entity. Events can be either internal events or external events that might affect the entity’s ability to achieve objectives. * Risk assessment – the process of assessing the extent to which events would impact an entity’s ability to achieve its objectives (impact/likelihood) * Risk response (avoidance/reduction/sharing/acceptance) * Control activities Information and communication * Monitoring What is spreadsheet risk management? * A significant risk for many enterprises is the widespread use of spreadsheets with limited controls. A spreadsheet risk management program includes using access and change controls with spreadsheets in order to be SOX compliant Chapter 13 – ACCOUNTING SYSTEM DEVELOPMENT * This chapter explains stages of SDLC (Software Development Life Cycle) and SDM (Software Development Methodologies). Refer to Lecture PPT slides for more information.

Act and Action

Act and Action Act and Action Act and Action By Maeve Maddox Act functions as both a verb and a noun: The government must act quickly to avoid worse consequences. (verb) Polluting the stream with transmission fluid was a criminal act. (noun) As a noun, act has several specialized meanings: deed Paying for the child’s piano lessons was an act of kindness. division of a play Judy’s big speaking part came in the third act. a piece of entertainment My friend’s grandson performed a juggling act on the Jay Leno Show. pretense The boss was deceived, but the rest of us knew he was putting on an act. an account of the life and deeds of a person or persons (usually plural) Our preacher’s favorite book of the Bible is the Acts of the Apostles. a degree or statute passed by a legislative body The Volstead Act prohibited intoxicating beverages and regulated the manufacture, production, use and sale of high-proof spirits for purposes other than drinking. Action is an abstract noun formed from the verb to act. It also has more than one meaning: lawsuit She has retained counsel, David Shiller, to bring an action against The Toronto Star. military engagement Captain Martin, although badly wounded,  survived the action. gestures In teaching the Itsy-Bitsy-Spider song to a child, first teach the words, then the actions. event or series of events in a story The action in the film Gigi takes place in turn-of-the-twentieth century Paris. Using action and act interchangeably is appropriate only when the sense is â€Å"deed† or â€Å"thing done.† Action has meanings that do not apply to act, as in the following statements: There can be no excuse for his actions on the day of the disaster. behavior conduct undertakings exploits maneuvers endeavors efforts exertions activities He lived a life of action. energy vitality vigor forcefulness drive initiative spirit liveliness vim pep activity At the time, the action of asbestos on the lungs was not widely known. effect influence power Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:36 Adjectives Describing Light15 Types of DocumentsWords Often Misspelled Because of Double Letters

IT and Entrepreneurship Essay Example | Topics and Well Written Essays - 1250 words

IT and Entrepreneurship - Essay Example This can be used by working groups for efficiency in project management and also assists by enhancing productivity. Online forums can be made for the purpose of discussing key issues among employees of a company. In large organizations, intranets normally get managed by the IT or Human resource departments. An intranet website performs and appears just as any other website, the exception being that it has firewall behind it to differentiate authorized and unauthorized users. An intranet is a very helpful private or personal network, which naturally is not necessary in all organizations. Therefore, the management of a company should decide whether or not to implement an intranet. Although the benefits of this technology are evidently clear, it is not compulsory to have it in the organizational system. The architecture behind intranet can be conceptualized as integration of four major elements: corporate information services, intranet users, communication links and the web server. This paper is going to discuss in length problems related to the use of intranet with relation to learning and inspiration. It also tries to give suggestions on the various features organizations can build on their intranet (Phan 2002, p.26). All network concepts have disadvantages; by nature, risks associated with security come first. This does not only concern issues to do with software security but also how employees handle and manage their passwords and usernames. In some instances, passwords can be left on places where everybody can be able to see while other users tend to choose simpler passwords that can be easy to guess. Most companies are not well to do with this method or way of information and data sharing. While one of the major purposes of intranet can be to enhance file sharing and communication in an organization, some employees might be frustrated since they might not be comfortable with the technology. The use of intranet technology also changes the work culture of an o rganization. Executives mostly in the top level management will get into the habit of delegating the duty of handling information and mails. The practice of sharing passwords and other vital company information could be fatal and so it could be necessary to respond to security threat posed by this. Another major setback brought about by the use of intranet is the level of reduced face to face interaction by employees. As the human interface gets reduced, the lack of bonding between parties can lead to loyalty issues and stamp down learning rapidly. This poses a great danger as it leads to impersonalization of the business. The complexity of the network system to employees also can inhibit learning and inspiration. Employees can view it to be very difficult to understand and use and so, not use it to its maximization. The network system can make employees feel overburdened by the amount of information and data it contains (Phan 2002, p.27). There are numerous features that could be a dded to an intranet network to aid learning and inspiration to users. Some of them include: Personalization and Segmentation: Bad user adoption can be mentioned as the major reason why intranet network projects fail. User experience can be an increase by tailoring content to meet user needs and also communicating in a more personal way. For increased user interface, a company should personalize content according to

Ueban Economics Essay Example | Topics and Well Written Essays - 2500 words

Ueban Economics - Essay Example In urban areas census blocks are usually approximate city street blocks. Urban clusters are urban areas less than 50,000 people. Singapore is an urbanized city since it has got 50,000 or more people. Singapore lies off the southern slant of the Malay Peninsula and is about 137 kilometers. Singapore is north of the equator and the city’s territory is made up of the pastille-shaped major island, frequently known in English as Singapore Island and in Malay Pulau Ujong (Edwin, 2008). Singapore separates with peninsular Malaysia to the north by the Straits of Johor and to the south with Riau Islands of Indonesia by Singapore Strait. Singapore is extremely urbanized and very little or no original vegetation remains. Singapore is a key commercial hub of the world and has got the fourth largest financial centre together with the one of the main five busiest ports in the world. Singapore’s diversified and highly globalised economy is dependent on trade, particularly manufacturing, with about 26% of Singapore’s GDP as at 2005.Singapore’s per capita income is the world’s third highest ranks really highly in terms of education, government transparency, healthcare together with economic competitiveness. Inspite of all that, Singapore ranks poorly in terms of press freedom (Tong, 2011). Singapore has got a population of over 5 million, with an estimated 2 million being foreign born. Even though the city is ethnically diverse, there is dominance by ethnic Asians and 75% of the total population is Chinese, with considerable minorities being Malays, Eurasians and Indians. Four official languages are spoken here and they are Malay, English, Tamil and Chinese. There are several economic forces that hold the Singapore city together. Singapore’s economy is dependent mostly on refining of imported products and exports more so in manufacturing sector and this made up 27.2% of the city’s GDP in the year

Physiological Demands Of The Marathon

Physiological Demands Of The Marathon Mark Speedie is a national level runner, aged 25. Historically his training has involved continuous running training but he understands that interval training and/or resistance training may further enhance his performance. The aim of the marathon is to maintain a high power output over the official 42.195km distance, a feat which requires substantial physical and psychological preparedness (John A. Hawley Fiona J. Spargo, 2007; McLaughlin, Howley, Bassett, Thompson, Fitzhugh, 2010). Success in the event depends upon a number of physiological, psychological and environmental factors. National level marathon running demands a high aerobic capacity and the ability to perform at a high fraction of it for a sustained period of time. A complex interplay of cardiovascular, musculoskeletal, pulmonary, and metabolic systems is necessary to achieve this. The purpose of this summary is to outline the physiological demands of the marathon, the mechanisms of performance resultant of the aforementioned characteristics and to introduce training methods documented in recent literature to enhance attributes and performance (time) of the marathon at national level. A.V Hill (1926) reports a high VO2Max to be the key determinant underpinning endurance performance. Astrand and Rodahl (1986) describe VO2Max as the highest rate at which the body can uptake and utilise oxygen (O2) during severe exercise at sea level; it sets the ceiling of ATP production through oxidative phosphorylation and is a key determinant of marathon performance. VO2max is traditionally increased as a result of performing high volume, low intensity (60% VO2Max) long slow distance (LSD) running. The volume of oxygen consumed (VO2) (Berger, Campbell, Wilkerson, Jones) at a given work rate, is more commonly termed running economy (RE) or described as the metabolic cost of running (Cr). McLaughlin et al., (2010) report a strong correlation between RE and 16km time (r =0.812), Billet et al. (2001) suggest a strong correlation between VO2Peak and Cr (r=0.65, P= 0.04), and Midgley et al. (2006) detail highly correlated (r=0.62) improvements in RE with LSD training (Midgley, McNaughton, Wilkinson, 2006; McLaughlin, et al., 2010), similarly resistance training has been reported to derive similar improvements in RE ( Bonacci, Chapman, Blanch, Vicenzino, 2009; Storen, Helgerud, Stoa, Hoff, 2008a). Research on lactate threshold (LT) suggest it is a sound predictor of marathon race velocity (Coyle, 2007). Once considered largely a waste product of glycolysis lactate (La-) is now considered an important metabolic fuel (Gladden, 2004). La- increases are indicative of work rates exceeding possible levels of fat oxidation required to sustain ATP production, therefore intracellular signalling stimulates glycogenolysis and glycolysis to meet ATP demands (Joyner Coyle, 2008; Spriet, 2007). The efficacy of alternative training protocols said to enhance physiological traits of marathon performance are emerging. Improvements of up to 7% in RE are been reported following resistance training protocols (Berryman, Maurel, Bosquet, 2010; Paavolainen, Hakkinen, Hamalainen, Nummela, Rusko, 1999; Saunders, et al., 2006; Spurrs, Murphy, Watsford, 2003), primarily due to superior stretch shortening cycle (SSC) function in consequence of increased musculotendinous stiffness (A. N. M. C. Turner Jeffreys, 2010). Similarly, SIT is purported to improve endurance performance through possible mechanisms including muscle La- buffering capacity (Laursen, 2010), enhanced enzymatic functioning, skeletal muscle remodelling (Burgomaster, et al., 2008) and metabolic adaptations such as mitochondrial biogenesis (Hawley, et al., 2007). Moreover hypothesis surrounding muscle fibre type transitions and hybrid myosin isoforms, suggest SIT and high intensity interval training (HIIT) may elicit str uctural changes resulting in a greater oxidative capacity of muscle and improved endurance performance (Kubukeli, Noakes, Dennis, 2002). The following article will discuss these mechanisms in further and include recommendations of various training protocols, reported to improve performance. . Word count: 574 Athlete Profile Mark Speedie National athlete, Mark Speedie, has traditionally employed continuous training protocols for race preparation, 71% of total training volume comprising of low intensity training ( Table 1. Athlete Profile: Mark Speedie, sub-elite marathon runner NZ Ranking 4th Current career goals 2016 Olympic podium contender Age (years) 25 Weight (kg) 60 Height (cm) 172 PRM (hr:min:ss) 2:22:00 vMarathon (km.hr-1) 17.8 VO2Peak (mL.kg-1.min-1) 70 LT (%VO2Peak) Unknown Cr: (mL.kg-1.km-1) Unknown MHR (BPM) 195 Cr = Metabolic cost of running (aka running economy), LT = Lactate Threshold, MHR = Maximum heart rate, PRM = personal record for the marathon, vMarathon = velocity for marathon distance In addition to the efficient, integrated nature of body systems required to produce elite performance, body mass and composition, as described by Pollock et.al.,(1977) reported elite marathoners ideally weigh between 59.6 and 66.2 kg with a body fat percentage of approximately 5  ± 2%. A lean stature has been reported to more economical during endurance events for movement efficiency, aerobic economy and heat dissipation (Billat, et al., 2001; Pollock, et al., 1977). Assessments Before recommending new training protocols, it is important to determine the current physiological status of Mark using appropriate, valid and reliable assessment strategies. Laboratory Assessment Intermittent or continuous treadmill protocols performed in the laboratory are used to obtain information pertaining to aerobic function, including VO2Max, RER and metabolic cost of exercise (Cr, RE). Intermittent treadmill protocol is widely used, and has the advantage of 30s recovery periods in which blood samples can be taken to measure substrate levels such as lactate (BLa-). A minimum 3 minute increment is recommended by ACSM (ACSM Guidelines for Exercise Testing and Prescription, 2010, p79) increasing velocity and/or inclination each increment until one of the following occurs; VO2 reaches a plateau despite increasing velocity or inclination; RER à ¢Ã¢â‚¬ °Ã‚ ¥ 1.15; (Esteve-Lanao, et al., 2005) peak HR >95% age-predicted max or RPE of >19 (ACSM p83) after which VO2Max is determined. Similarly, volitional exhaustion may end the test, the highest steady state VO2 is recorded as VO2Peak. Midgley et al. (2006) report significant differences in vVO2Max (km.hr-1) following three tr eadmill protocols, which demonstrates the importance of considering the methodological variations of test protocols and training intensities based upon them when prescribing exercise intensity. It should be mentioned that some articles cited within this report, use the Wingate anaerobic test (WAnT) to determine anaerobic and aerobic function in cyclists, however in a recent study, WAnT was not significantly associated with and therefore not a valid tool, for assessing aerobic function in endurance runners (Legaz-Arrese, Munguà ­a-Izquierdo, Carranza-Garcà ­a, Torres-Dà ¡vila, 2011). BLa- is measured during intermittent treadmill test recovery stages using the Lactate Pro blood lactate analyser, a minimally invasive, fast, accurate and valid test (Pyne, Boston, Martin, Logan, 2000) where blood (5ÃŽÂ ¼l) is taken from either the ear lobe or tip of the second digit after appropriate sterilisation of the area. It is important when re-testing that the same sample point is used as the ear and finger may reflect varying measures of BLa-. Rate of perceived exertion (RPE) and heart rate (HR), as recommended by ACSM (p83) is monitored during incremental treadmill testing, a numerical scale (RPE) and heart rate monitoring device (Polar, Finland) are used during testing, respectively. ECG is used where possible to measure HR as a more accurate and intricate measure. Training intensities can then be quantified and prescribed relative to VO2Max, RER, vVO2Max and BLa-, using HR and RPE, to improve program efficacy. Muscle Performance Prior to recommending resistance training protocols it is essential to obtain baseline measures so as to accurately prescribed loads, and progress. Typically the leg press is recommended to assess lower body strength (ACSM p 90 92), however given the different kinematic variables between leg press movements and running gait; a 1RM squat test will be used as kinematics closer represent gait. The athlete must be familiarised with the movement; test protocols must be standardized using appropriate warm up, trial numbers and progressive load increments; and standardisation of squat depth, stance and bar placement are crucial. The use of a linear position transducer during the squat test provides a fast, efficient and reliable means of measuring useful information such as force, power and velocity, beneficial to program prescription and efficacy (Garcà ­a-Pallarà ©s, Sà ¡nchez-Medina, Carrasco, Dà ­az, Izquierdo, 2009; Harris, Cronin, Hopkins, Hansen, 2008). The modified reactive strength index (RSI) is a reliable and valid scientific tool for measuring SSC efficiency. Recall that improvements in RE are documented to be due to an increase in SSC function. The modified RSI replaces depth jump with the counter movement jump (CMJ), swapping ground contact time with takeoff time to calculate SSC efficiency. CMJ involves eccentric (load), amortization and concentric (unload) phases of the SSC mechanisms (Ebben Petushek, 2010; Flanagan, Ebben, Jensen, 2008). Additional to baseline measures, it is important to track ongoing training status to avoid potential overtraining, and to ensure appropriate training stimulus is being prescribed. Research is currently assessing the reliability and validity of heart rate variability (HRV) and heart rate recovery time (HRRT), as assessment tools, used to indicate the readiness of the athletes next training bout or race. Manzi et a. (2009) suggest the HRV may indicate a high level of performance or exercise readiness (Manzi, et al., 2009), suggesting HRV to be a useful tool to determine training progression. Furthermore, Buchheit et al (2009) report HRRà Ã¢â‚¬Å¾ to be a useful non-invasive means of measuring the athletes physiological status (Buchheit, et al., 2008; Manzi, et al., 2009). Further research is required to assess the reliability of HRR and HRV in elite and sub-elite athletes undertaking a combined endurance and strength training regime however may be useful for testing readiness followin g aerobic and anaerobic training sessions. Field Test In addition to laboratory based testing, it is important to assess performance measures using activities which simulate race conditions. For Mark, a 10km track run is performed to determine performance time (10PT). Coyle et al. (2007) report marathon race velocity to be à ¢Ã¢â‚¬ °Ã‹â€ 10% slower when compared with 10PT and to be an appropriate test to measure physiological improvements in marathon athletes. Training Models Training adaptations require appropriate stimulus and prescription of mode, duration, frequency, loads and intensities, while balancing accompanied stress responses to elicit performance improvements. While the dose-response relationship is gaining more ground in scientific research a previously mentioned, training models and intensities are well documented. Training Zones have been widely used in association with data points determined during gas and blood analysis to mark training intensity. These include percentage of, or HR at, VO2Max, LT or vVO2Max. A number of associated training models are discussed in the literature with respect to endurance running, additional to traditional training methods. The Polarized Training Model, whereby athletes perform a high percentage (75%) of training volume in Zone 1( The Threshold Training Model, more commonly used with untrained and moderately trained individuals, involves the athlete performing a large portion of their training in Zone 2 (60 75% VO2Max)(Esteve-Lanao et al, 2007), at or around the ventilatory threshold or maximal lactate steady state (MLSS) (Laursen, 2010). It has been documented that LT, is closely related to marathon velocity (Coyle, 2007; Roecker, S., Niess, H., Dickhuth., 1998). Prolonged training at this higher intensity, however, is shown to down-regulate the sympathetic nervous system (SNS), subsequently, due to a decrease in catecholamine secretion and sensitivity, reducing Q and blood distribution resulting in reduced performance (Esteve-Lanao, et al., 2007; Lehmann, et al., 1992). HIT is effective however, when prescribed over short duration, concomitant to reduced volume and monitoring. Acevedo and Goldfarb (1989) report improvements in 10PT of 3%, despite no change in VO2Max or ventilatory threshold, after HIT bouts in well-trained long-distance runners (Acevedo Goldfarb, 1989). In a study on highly trained middle and long distance runners Denadai et al., (2006) report 1.2 4.2% improvements in vVO2max, RE (2.6-6.3%) and 1500m performance (0.8-1.9%) following four weeks HIT, twice per week, performed at 95% to 100% vVO2Max for 60% of the time that subjects were able to remain at that velocity during assessment (Denadai, de Mello, Greco, Ortiz, 2006). More recently, sprint interval training (SIT) performed at all out maximal efforts has been shown to elicit similar metabolic responses in well trained endurance cyclists (Burgomaster, Heigenhauser, Gibala, 2004; Lindsay, et al., 1996; Talanian, Macklin, Peiffer, Parker, Quintana, 2003) and distance runners (Macpherson, Hazell, Olver, Paterson, Lemon, 2011; Mujika, 2010), with concomitant improvements in endurance performance, metabolic control, RE (5.7 7.6 %) (Iaia, et al., 2009) and skeletal muscle adaptations. Alterations in aerobic power and peripheral mechanisms as documented in a study by Macpherson et.al (2011), report significant improvements in VO2Max (P = 0.001) of 11.5% (46.8  ± 1.6 to 52.2  ± 2.0 mL.kg.-1.min-1) and a(VO2)difference (7.1%) without changes in SV or Q, suggesting aerobic improvements after SIT are as a result of peripheral alterations. Moreover SIT has been shown to induce alterations in skeletal muscle mitochondrial enzymes; citrate synthase CS, 3- hydroxyacyl CoA dehydrogenase ß-HAD, suggestive of increased lipid oxidation; pyruvate dehydrogenase PDH, indicating decrease in skeletal muscle CHO oxidation, muscle glycogenolysis and PCr utilisation similar to that reported after endurance training (Burgomaster, et al., 2008). ß-HAD stimulation following SIT, is potentially the result of a rapid decrease in muscle PCr availability in conjunction with continued high work rates required to generate maximal power (Spriet, 2007). In a study by Hazell et al. (2011) authors suggest that the coupling of PCr hydrolysis and oxidative phosphorylation provide an acute challenge to the mitochondria resulting in adaptation and that insufficient recoveries between exercise bouts force skeletal muscle to regenerate ATP as anaerobic contribution decreases, may contribute to improved aerobic power following SIT (Hazell, MacPherson, Gravelle, Lemon, 2010). Furthermore, increases in skeletal muscle buffering capacity (ßm) (à ¢Ã¢â‚¬ °Ã‹â€  200 240 ÃŽÂ ¼atom H+ /g dry wt/pH unit), content of MCT 1 (monocarboxylate 1), found predominantly in type I fibres and required for La- transportation into muscle fibres for ATP production; and MCT 4, found in type II fibres, required for La- transport out of muscle fibres of 70% and 30% respectively (Kubukeli, et al., 2002) has been documented relative to improved anaerobic performance (Gibala, et al., 2006) following SIT. Additionally, Gibala et.al. (2009), report increases in AMP-activated protein kinase (AMPK), mitogen-activated protein kinase (MAPK) and calcium signalling mechanisms all of which are purported to be involved in the regulation of peroxisome proliferator activated receptor gamma coactivator 1 alpha (PGC-1ÃŽÂ ±), which coordinates mitochondrial biogenesis. The oxidative enzyme expression regulation in skeletal muscle, suggests potential skeletal muscle remodelling (Gibala, et al., 2006) following SIT. Skeletal muscle plasticity is inconclusive however a recent publication by McCarthy (2011) indicates the coordination of fibre-type transitions through non-coding RNA (MiRNA) suggest coordination of fibre-type changes in response to altered training stimulus supporting the theory of skeletal muscle remodelling (McCarthy, 2011). Evidence suggests that various resistance training protocols can improve long distance running performance, by enhancing biomechanical structures to reduce fatigue and injury as a result of inefficient movement. Further, resistance training has been well documented to improve RE and endurance performance (Mikkola, Rusko, Nummela, Pollari, Hakkinen, 2007; Paavolainen, et al., 1999; Storen, et al., 2008a). Performance improvements are indicative of neuromuscular stretch shortening cycle (SSC) adaptations (Saunders, et al., 2006) and reportedly due to an increase in ÃŽÂ ±-motor neuron potentiation and subsequent increase in motor unit (MU) innervation; greater contractile force; improved neural connections at spinal level; increase MU synchronisation, and consequent rate of force development (RFD) (Wilmore, 2008 pp206; Drinkwater et al. 2009); and alterations to neural inhibitory mechanisms decreasing co-activation of antagonist muscles (Hoff Helgerud, 2004; Millet, Jaouen, Borrani, Candau, 2002). Hoff et.al., (2004) suggest RFD increases (52.3%) in soccer players improve overall economy; moreover, reported a positive correlation between arterial flow transit time and a(VO2) difference potentially increasing time to fatigue at submaximal velocities (Hoff Helgerud, 2004; Storen, Helgerud, Stoa, Hoff, 2008b). Furthermore, Turner et. al. (2010) suggest that plyometric training induc es increased musculotendinous stiffness (MTS), positively correlated with improved power, force and velocity (Bosjen-Moller et. al., 2005), shorter ground contact times (Kuitunen et. al., 2002) and enhanced propulsive forces during toe off (A. M. Turner, Owings, Schwane, 2003; A. N. M. C. Turner Jeffreys, 2010) contribute to improved SSC function. Exercise Prescription Recommendations The progressive implementation of resistance training protocols for a marathon athlete such as Mark, is required to produce adaptations safely and effectively. He is advised to employ a two to three day per week model initially, graduating intensity, complexity, frequency and/or duration accordingly as performance indicators improve and tolerance levels adjust. General, functional full body exercises (low weight, high repetition) aimed at improving muscular endurance; musculoskeletal condition and motor coordination are recommended in accordance to Esteve-Lanao (2007). The athletes psychological state is important when altering training parameters, circuit training protocols which elicit a HR response, include eight to 10 exercises, followed by short running intervals (400m) may be beneficial to the athletes transition to resistance training. Following the initial conditioning phase, a heavy strength cycle of four to eight weeks, performed two to three days per week, with low (one to five) repetitions of heavy loads as derived from strength assessments is recommended. Improvements of approximately 5% demonstrated during four to 10 week interventions (Kelly et. al., 2008, Storen et.al., 2008, Millet et.al., 2002) are detailed in Table 2. Exercises should remain functional multi-joint movements (squats, deadlifts, lunges) and aim to develop neural alterations to musculature highly involved in running gait at SSC movements. Explosive and eccentric training protocols, including power exercises (jump squats, hang clean), gait development (single leg squat), and eccentric load (Nordic curls) should follow in the late stages of the conditioning phase. These methods have been shown to improve RFD and muscle power factors. Research suggests one to two days of explosive training, over a four to eight week period is adequate for obtaining desired power adaptations, and maintaining strength. Some low volume, low intensity plyometric training may be included during this phase also (Berryman et. al., 2010, Paavolanien et.al., 1999) aimed at condition SSC mechanisms. Plyometric training (jumping, hopping, bounding and skipping) has been reported to produce improvements in RE and endurance performance of up to 7% and 4.8% respectively, in highly trained endurance runners when performed at high intensities, in as little as one to three sessions per week over a six to eight week period (Berryman et. al., 2010). High intensity plyometric training can be implemented leading up to competition phase and is specifically designed to improve SSC function. Functional resistance run training, including running with vests, sleds, chutes, hills, sand or mud, during this phase is recommended. Estevo-Lanao (2007) suggests this should be performed at specific competition velocity and should be coordinated with a reduced running volume leading into the late competition phase. Mark is advised to continue with one maintenance strength session per week, at low load and intensity with adequate recovery intervals so as not to cause any muscle damage leading into his main races, allowing approximately one to two weeks taper, whereby no resistance training should be performed. Re-testing of performance and strength parameters prior to commencing a new training phase is recommended to assess and make changes accordingly for the subsequent training cycles. During the base phase of training, HIT and SIT may be used supplementary to LSD training. Reports have shown that replacing 25% to 90% (Burgomaster, et al., 2008) of LSD volume with HIT/SIT has not changed performance times, however has produceed similar metabolic responses when compared to LSD. As the literature fails to report performance improvements, it is advised that these extreme volumes of LSD are not removed from Marks schedule; however a reduction a volume is recommended when implementing SIT. It is adequate to say that responses from HIT and SIT occur substantially and quickly, requiring no more than four to six weeks at high volumes (J. Esteve-Lanao, et al., 2007; Gibala, et al., 2006; Hazell, et al., 2010). Typically, SIT protocols include four to six 30-s all out bouts of running, separated by two to four minutes of recovery (Burgomaster, et al., 2008; Gibala, et al., 2006). Training progression should also be applied to SIT, increasing the number of all out bouts from four to six repetitions over the recommended four to six week duration, after which, ATP is reduced significantly and no further metabolic or skeletal changes evident. With this in mind, HIT and SIT protocols should be introduced at approximately six weeks out from the first main priority race in the competition phase, after appropriate re-testing signifying required adaptations (Gibala, et al., 2006). Cardiovascular, metabolic and neural alterations and also muscular improvements contribute to race performance by 2% to 8% in distance runners in a recent study by Lunden (2010). Conversely, single fibre power of MHC IIa muscle fibres appear to be a prevalent adaptation, and likely contributor to the 3% improvement in running performance reported by Luden et al. (2010) as such a taper period of one to two weeks with a load decrease of 50% in week one and a further 25% in week two, is recommended, in order to yield the physiological alterations of training (Luden, et al., 2010). To summarise, metabolic adaptations, similar to those seen after continuous training protocols, have been reported after four to six week interventions of SIT at a substantially lower training volumes than LSD, making this an effective method of training to maintain metabolic condition while reducing training volume. MHC isoform transitions, resulting in more oxidative IIa fibres, although requiring further research, indicates that SIT/HIT be beneficial for enhancing neuromuscular parameters and also peripheral factors (O2 utilisation) associated with endurance performance at the elite level. Potentially, a greater population of IIa fibres, in conjunction with metabolic alterations resulting in more efficient lipid oxidation and CHO sparing, may contribute to greater power output from higher order fibres, with maximum metabolic efficiency, particularly in the final stages of the marathon, where lower order fibres and fuel sources are depleted. Future research is required to determine cardio-respiratory factors which may be affected as a result of reducing training volume in order to prescribe optimal volume reductions, without implicating performance. HRV and HRRT may provide useful assessment tools for this research to determine adequate training stimuli and recovery. Moreover, resistance training has been shown to improve RE and performance by up to 7%, while reducing the risk of injury and biomechanical fatigue, although some reports conflict this, there is outstanding evidence in the literature that resistance training is beneficial at the elite level. In conclusion, it is recommended that after appropriate assessment, SIT and resistance training protocols are gradually introduced to Marks training regime. It is important to reduce total training volume during high intensity cycles of training, however suitable progression and test-re-test monitoring to track performance alterations is suggested in order to track any decline in cardio-respiratory or musculoskeletal condition. Additionally a one to four yearly plan is recommended in order to develop Mark safely and effectively towards his 2016 Olympic goals. Word count: 3340 Table 2. Resistance training, alterations to running economy and endurance performance Study Subjects (total number, caliber, gender) Training Method Frequency and Duration Volume Control RE (%) RP km %/sec Turner et al., 2003 18 Moderately trained Mixed Plyometric Training 3d/w x 6 wks 1 set 5 25 reps Regular Endurance Running à ¢Ã¢â‚¬  Ã¢â‚¬Ëœ2.3* Spurrs et al., 2003 8 Moderately trained Males Plyometric Training 2-3d/w x 6 wk 2 3 sets x 8-15 reps Regular Endurance Running à ¢Ã¢â‚¬  Ã¢â‚¬Ëœ5.7* à ¢Ã¢â‚¬  Ã¢â‚¬Ëœ 3km 2.7% 16.6 sec Saunders et al., 2006 15 Highly trained Plyometric Training 3d/w x 9 wk 30 mins 107  ± 43 km of running per week à ¢Ã¢â‚¬  Ã¢â‚¬Ëœ 4.1* Berryman et al., 2010 35 Highly trained Males Plyometric 1 d/w x 8 weeks 3 6 sets x 8 repetitions Endurance Running 3 x per week à ¢Ã¢â‚¬  Ã¢â‚¬Ëœ7* à ¢Ã¢â‚¬  Ã¢â‚¬Ëœ 3km 4.8% 36 sec Paavolanien et al. 1999 10 Moderately trained Males Sport Specific Explosive Strength Training 2d/w x 9 wks 15 90 mins Endurance running, circuit training à ¢Ã¢â‚¬  Ã¢â‚¬Ëœ8.1* à ¢Ã¢â‚¬  Ã¢â‚¬Ëœ 5k 3.1% Mikkola et al., 2007 25 Moderately trained Mixed Explosive Strength Training 3d/w x 8 wks 2 3 set x 6 -10 repetitions Endurance Running à ¢Ã¢â‚¬  Ã¢â‚¬  à ¢Ã¢â‚¬  Ã¢â‚¬  Guglielmo et al. 2009 16 Highly trained Explosive Strength 2d/w x 4 wks 3,4,5 x 12 RM Endurance training (60 80km.wk-1) à ¢Ã¢â‚¬  Ã¢â‚¬  Berryman et al., 2010 35 Highly trained Males Explosive Training 1 d/w x 8 weeks 3 6 sets x 8 repetitions Endurance Running 3 x per week à ¢Ã¢â‚¬  Ã¢â‚¬Ëœ 4% à ¢Ã¢â‚¬  Ã¢â‚¬Ëœ 3km 4% 31 sec Millet et al., 2002 15 Highly trained Males (triathletes) Strength Training 2d/w x 14 wk 3-5 sets, 3 5 RM Endurance Training (Swim, Bike, Run) à ¢Ã¢â‚¬  Ã¢â‚¬Ëœ 5.6 7 Storen et al., 2008 17 Moderately trained Mixed Strength Training 8 wk 4sets x 4RM Regular Endurance Running à ¢Ã¢â‚¬  Ã¢â‚¬Ëœ5 Kelly et al., 2008 16 Recreational Females Strength Training 3d/w x 10 week 3 x 3 5 RM Regular Endurance running à ¢Ã¢â‚¬  Ã¢â‚¬Ëœ5.4 à ¢Ã¢â‚¬  Ã¢â‚¬Ëœ 3km 106 ±91 sec APA Style References ACSM Guidelines for Exercise Testing and Prescription, 8th Edition, 2010. pp79, 83, 90 -92 Acevedo, E. O., Goldfarb, A. H. (1989). Increased training intensity effects on plasma lactate, ventilatory threshold, and endurance. Medicine Science in Sports Exercise October, 21(5), 563-568. Berger, N. J. A., Campbell, I. T., Wilkerson, D. P., Jones, A. M. (2006). Influence of acute plasma volume expansion on VO2 kinetics, VO2peak, and performance during high-intensity cycle exercise. Journal of Applied Physiology, 101(3), 707-714. Berryman, N., Maurel, D., Bosquet, L. (2010). Effect of Plyometric vs. Dynamic Weight Training on the Energy Cost of Running. The Journal of Strength Conditioning Research, 24(7), 1818-1825 1810. Billat, V. L., Demarle, A., Slawinski, J., Paiva, M., Koralsztein, J.-P. (2001). Physical and training characteristics of top-class marathon runners. Medicine

Ethics In Education Essay

Abstract Education has ever been considered as one of the strongest foundations for any civilized society. The success of any Nation is largely attributed the way in which education system is built up. There is growing importance the world over these days to incorporate importance of ethical standards in education. Ethical standards in education contain basic principles, procedures and behavior patterns based on commitment to core values that are deeply rooted in education. An ethical education will pave a way to uplift educational standards which in turn will instill right values among students who will certainly create landmark in their career as well as life. ETHICS IN EDUCATION The Concept Of Ethics The definition of ethics is shaped by personal, societal and professional values, all of which are difficult to specify. Some stress the importance of society’s interests and others stress the interests of the individual. These conflicting viewpoints have dominated the discussion of ethics for a long time and may remain in the future as well. Thus, the term ‘ethics’ will have to be defined in this context. The word ‘ethics’ is derived from the Greek word ‘ethos’ (character) and Latin word ‘moras’ (customs). Taken together these two words define how individuals choose to interact with one another. Thus, ethics is about choices. It signifies how people act in order to make the ‘right’ choice and produce ‘good’ behavior. It encompasses the examination of principles, values and norms, the consideration of available choices to make the right decision and the strength of character to act in accordance with the decision. Hence, ethics, as a practical discipline, demands the acquisition of moral knowledge and the skills to properly apply such knowledge to the problems of daily life. Philosophical Theories of Ethics Decision making based on intuition or personal feeling does not always lead to the right course of action. Therefore, ethical decision making requires a criterion to ensure good judgment. The philosophical theories of ethics provide different and distinct criteria for good, right or moral judgment. Three prominent philosophical theories of ethics are utilitarianism, rights and justice. They are normative theories of ethics, which provide a principle or standard on how a person ought to behave towards others by considering the right and wrong of an action. These normative theories are divided into two broad classifications, consequential and non-consequential. Consequential theories define ‘good’ in terms of its consequences, and a best known example is theory of utilitarianism. In contrast, non-consequential theories define ‘good’ not by its consequences but by its intrinsic value and the best known examples are the rights and justice theories. These theories are described below. (a) The theory of utilitarianism According to this theory, the ethical alternative is the one that maximises good consequences over bad consequences. Jeremy Bentham, who is considered as the father of utilitarian ethics, defines utilitarianism as the greatest happiness principle (the principle of utility), which measures good and bad consequences in terms of happiness and pain. He wrote as follows in his book ‘An Introduction to the Principles of Morals and Legislation’: â€Å"Nature has placed mankind under the governance of two sovereign masters, pain and pleasure. It is for them alone to point out what we ought to do, as well as to determine what we shall do. On the one hand the standard of right and wrong, chain of causes and effects, are fastened to their throne. They govern us in all we do, in all we say, in all we think.† The terms ‘happiness’ and ‘pain’ have broad meaning and encompass all aspects of human welfare, including pleasure and sadness, health and sickness, satisfaction and disappointment, positive and negative emotions, achievement and failure and knowledge and ignorance. Applying the utilitarian principle is a procedural process involving five steps: (1) Define the problem; (2) Identify the stakeholders affected by the problem; (3) List the alternative courses of action for resolving the problem; (4) Identify and calculate the short- and long- term costs and benefits (pain and happiness) for each alternative course of action and (5) Select the course of action that yields greatest sum of benefits over costs for the greatest number of people. Thus, ethical conduct by accountants based on this theory leads to consideration of all possible consequences of a decision for all parties affected by it. This theory takes a pragmatic and common sense approach to ethics. Actions are right to the extent that they benefit people (i.e. actions, which produce more benefit than harm are right and those that do not are wrong). Thus, the cognitive process required for utilitarian decision making appears similar to the cost-benefit analysis that is normally applied in business decisions. However, there are important distinctions between the two concepts in relation to the nature of consequences, the measurability of the consequences and stakeholder analysis. (b) The theory of rights The theory of rights stems from the belief that people have an inherent worth as human beings that must be respected. Therefore, according to this theory, a good decision is one that respects the rights of others. Conversely, a decision is wrong to the extent that it violates another person’s rights. In general, the rights can be divided into two categories: (1) natural rights (rights that exist independently of any legal structure) and (2) Legal rights and contractual rights (rights that are created by social agreement). The natural rights are commonly known as human rights or constitutional rights. Among many natural rights, the right to the truth is important to the function of accounting. The users of financial statements have the right to truthful and accurate financial information when making choices on alternative investment strategies. This right imposes a moral obligation on the accountant and the reporting entity to prepare and issue, true and fair financial statements. On the other hand, legal and contractual rights are important in the accountant-employer and the accountant-client relationships. These contractual relationships mean that employers and clients have a legal right to expect professional and competent service from the accountants. In turn, the accountants have a corresponding legal duty to perform their tasks to the best of their ability within the constraints of their expertise. (c) The theory of justice Understanding this theory requires understanding various notions of justice. Generally, justice is described as fairness, which refers to the correlation between contribution and reward. However, fairness alone cannot define the term justice. There are also other forms of justice, which include equality (assumes that all people have equal worth), procedural justice (concerns with due process) and compensatory justice (addressed the loss from a wrongful act). However, a comprehensive theory incorporating these various domains of justice has yet to be developed. Thus, the focus of this paper is on the theory of justice, which is based on the principle of distributive justice. It focuses on how fairly one’s decisions distribute benefits and burdens among members of the group. Unjust distribution of benefits and burdens is an unjust act and an unjust act is a morally wrong act. Hence, under this theory, an ethical decision is one that produces the fairest overall distribution of b enefits and burdens. Ethics In Education Basically there are three parties involved in ethical education system namely students, teachers and administrators. Teacher, being the most important facet of ethical education, is the torch bearer to the change the whole scenario of education system. He is the one who could exemplify his ethical behavior in front of students. Students most of the time learn their behavior from their teachers. Right approach of teacher to teach the students inside the class room will make ever lasting impact on the minds of students. It goes without saying that the principle of ethical conduct lie at the core of teaching profession. The whole society can be remolded by administering ethical practices. Secondly, the responsibility for promoting ethics in higher education lies with the leadership of colleges and universities. Like most efforts at organizational change, the energy, financing, and inspiration must start at the top and must anticipate and verbalize a long term commitment to ethical goals . â€Å"Bottom-up† schemes for change are seldom successful since they lack the organizational influence to create a sustained, well supported plan of action. Ethics issues permeate every aspect of university life from admissions to the classroom, from hiring to curriculum development and from research to the athletic field. To alter the ethics culture in an institution of higher education (or any organization) requires the highest level of commitment and realistic consequences for deviations. (a) Verbal and written commitment of the university president/chancellor, board of trustees, alumni association, faculty and staff to the implementation of an ethics plan of action; (b) Verbal and written commitment of departments heads overseeing student recruiting and admissions policy to an ethics plan of action for their areas of concern. Some possible action items might include advertising that the student body is governed by a â€Å"honor code†, the violation of which could lead to disenrollment. The hallmark of the admissions policy would focus on the ethical selection of students to include cultural difference, gender and racial equalities, socio-economic factors, as well as, academic excellence. (c) Faculty hiring guidelines that would include a thorough â€Å"vetting† of the applicant’s qualifications and background as well as a written commitment by the applicant to fully support the ethics initiative; (d) Faculty members to commit to and undertake curriculum revisions that would include the ethical aspects of their particular discipline; (e) Students to commit to a dormitory, fraternity/sorority, off-campus life-style code ethics; (f) Faculty members to commit to ethical guidelines for the research into the publication of scholarly materials; (g) Faculty members to commit to a faculty-faculty, faculty-student ethical relationships guideline. Lastly, students are also expected to contribute maximally by behaving honestly to their work, duties and responsibilities. They should never restore to any malpractices during examination or any class work. Conclusion The writer has reviewed just a fraction of the literature available on the subject of ethics in the workplace. The literature for the most part, supports the notion that the ethical behavior is good, that ethical behavior is needed in the workplace, and that progress is possible in raising men and women above their more prurient interests. Based on the writer’s experience and discussions with university leaders, however, the notion of total commitment by all stakeholders as outlined in the sample plan is probably unlikely. Cries of academic freedom, unreasonable restraints and loss of flexibility would be echoed from the â€Å"bell towers† of academia in spite of the intrinsic â€Å"good† intentions of the plan. All this does not augur well for the â€Å"fast track† implementation of ethics at the university level or in the workplace. Instead, progress in changing individuals towards a more ethical vision of their personal and professional life will be a p lodding effort, characterized by small successes and small failures for a long time into the future. 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